2020-11-11T13:04:54-06:00 2019-12-31 111986323 MARCUM LLP 185 ASYLUM STREET HARTFORD CT 06103 990 2019-01-01 060924891 WHITNEY CENTER INC WHIT 2032816745 200 LEEDER HILL RD HAMDEN CT 06517 MICHAEL RAMBAROSE PRESIDENT & CEO 2032816745 2020-11-10 1 MARY-EVELYN ANTONETTI P00431862 8607600600 47.19.127.190 2020-11-10 11:46:26 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 889577CE2CE61D58D2CD54C99878AB3D64A7266D 2019 2021-01-29 14:40:06Z MICHAEL RAMBAROSE 200 LEEDER HILL RD HAMDEN CT 06517 30803271 0 X WHITNEYCENTER.COM X 1977 CT LIFE PLAN COMMUNITY SEEKING EXCELLENCE IN SENIOR LIVING. (SEE SCHEDULE O)SERVING THE GREATER NEW HAVEN AREA, WHITNEY CENTER HAS EVERYTHING FROM AMENITIES AND SERVICES TO PROGRAMMING, EVENTS, AND A FOCUS ON EVERYDAY WELLNESS IS DESIGNED SO THAT RESIDENTS CAN KEEP DOING WHAT THEY LOVE AND DISCOVER NEW WAYS TO GROW AND FIND PERSONAL FULFILLMENT.OUR RESIDENTS, FAMILIES, AND EMPLOYEES WORK TOGETHER TO PROMOTE INDEPENDENCE AND WELL-BEING IN A VIBRANT CULTURAL ATMOSPHERE. OUR FULL CONTINUUM OF CARE INCLUDES INDEPENDENT LIVING, ASSISTED LIVING, REHABILITATION CARE, SKILLED NURSING, AND MEMORY CARE. 14 13 387 17 0 0 18375 60237 28192416 29024620 584601 726870 0 0 28795392 29811727 0 0 0 0 12002190 13099621 0 0 0 18551690 21088726 30553880 34188347 -1758488 -4376620 103124819 107889473 110733389 119269114 -7608570 -11379641 X WHITNEY CENTER'S MISSION, EXCELLENCE IN SENIOR LIVING, IS GROUNDED IN THE PRINCIPAL THAT ALL ELDERS, REGARDLESS OF PHYSICAL OR COGNITIVE LIMITATIONS, HAVE THE RIGHT TO ENGAGE IN LIFE AND SEEK FULFILLMENT. (SEE SCHEDULE O)OUR IDEALS OF SELF-DETERMINATION, LIFELONG LEARNING AND CONTINUAL GROWTH ARE UNBOUNDED BY AGE AND EMBRACED BY A PERSON-CENTERED PHILOSOPHY. 0 0 28333615 29024620 THE ORGANIZATION WAS FOUNDED TO OWN AND OPERATE A LIFE PLAN (CONTINUING CARE) COMMUNITY THAT PROVIDES EXCELLENCE IN SENIOR LIVING FOR APPROXIMATELY 325 RESIDENTS AND AN ADDITIONAL 55 PLUS COMMUNITY MEMBERS BY EMPHASIZING ACTIVE ENGAGEMENT BETWEEN RESIDENTS AND STAFF. A BROAD ARRAY OF SERVICES IS OFFERED THAT ALLOWS RESIDENTS TO CHOOSE AND USE WHAT IS APPROPRIATE TO THEIR SITUATION INCLUDING HOUSING, MEALS, HOUSKEEPING, ACTIVITIES AND HEALTH CARE SERVICES INCLUDING FITNESS AND WELLNESS PROGRAMS, PERSONAL CARE, MEMORY SUPPORT CARE, NURSING CARE AND THERAPY SERVICES. THE ORGANIZATION ALSO OFFERS A PROGRAM OF SERVICES TO COMMUNITY MEMBERS IN THEIR HOME. (SEE SCHEDULE O)-HEALTH CENTER SERVICES - PROVIDED 15,858 DAYS OF CARE FOR PATIENTS WITH CHRONIC AND CONVALESCENT MEDICAL NEEDS.-ASSISTED LIVING SERVICES - RESPONDED TO OVER 600 RESIDENT EMERGENCY CALLS AND PROVIDED VARIOUS LEVELS OF ASSISTED LIVING SERVICES TO APPROXIMATELY 65 RESIDENTS ON A REGULAR BASIS.-WELLNESS SERVICES - PROVIDED SERVICES FOR OVER 1,150 RESIDENT VISITS IN THE WELLNESS CLINIC, WELLNESS SEMINARS WERE OFFERED TO RESIDENTS AND STAFF ON A REGULAR BASIS.-HOUSEKEEPING & LAUNDRY SERVICES - WEEKLY CLEANING AND LAUNDRY SERVICES PROVIDED TO AN AVERAGE OF 214 INDEPENDENT LIVING AND 14 ASSISTED LIVING UNITS AND DAILY CLEANING AND LAUNDRY SERVICES TO AN AVERAGE OF 43 SKILLED NURSING RESIDENTS.-DIETARY SERVICES - SERVED OVER 112,000 MEALS TO RESIDENTS AND THEIR GUESTS.-TRANSPORTATION SERVICES - THE PASSENGER BUS ANNUALLY PROVIDES OVER 1,400 RUNS FOR APPROXIMATELY 3,000 RESIDENT PASSENGERS AND THE HANDICAPPED VAN PROVIDED OVER 300 RUNS FOR APPROXIMATELY 1,300 RESIDENT PASSENGERS WITH ADDITIONAL RUNS FOR RESIDENTS IN OTHER TRANSPORTATION FOR THE PURPOSES OF MEDICAL AND PERSONAL APPOINTMENTS, SHOPPING, AND ENTERTAINMENT.-USE OF THE FACILITY WAS MADE AVAILABLE TO OTHER NONPROFIT ORGANIZATIONS, SUCH AS PHILANTHROPIC EDUCATION ORGANIZATION (PEO), THE HAMDEN SYMPHONY ORCHESTRA, CONNECTICUT ACADEMY OF ARTS & SCIENCES, DELTA KAPPA GAMMA SOCIETY INTERNATIONAL, HAMDEN LAND CONSERVATION TRUST, CONNECTICUT Z'MIRAH CHORALE, CHAPEL HAVEN, NAMI (NATIONAL ALLIANCE FOR THE MENTALLY ILL), THE NEW HAVEN BIRD CLUB AND OTHERS. APPROXIMATELY 36 GROUPS WITH OVER 2,300 ATTENDEES.-PROVIDED FACILITIES FOR HEALTH, EDUCATION AND SPIRITUAL PROGRAMS OPEN TO THE LOCAL COMMUNITY INCLUDING HAMDEN ADULT EDUCATION SPRING AND FALL SESSIONS, JDRF (JUVENILE DIABETES RESEARCH FOUNDATION), HAMDEN REGIONAL CHAMBER OF COMMERCE, INSTITUTE FOR LEARNING IN RETIREMENT'S (ILR) WEEKLY EDUCATION CLASSES FOR SENIORS, YALE NEW HAVEN HOSPITAL AUXILIARY HEALTH TALKS, AND OTHERS.-SPONSORED CULTURAL EVENTS SUCH AS CONCERTS, MOVIES, LECTURES AND DISCUSSION GROUPS AS CHOSEN BY RESIDENT COMMITTEES. 28333615 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 387 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JEFF DEVANEY 2038482608 200 LEEDER HILL RD HAMDEN CT 065172749 MICHAEL RAMBAROSE DIRECTOR / CEO & PRESIDENT 40.00 X X 311690 0 59027 WESLEY POLING DIRECTOR / CHAIR 1.00 X X 0 0 0 KAREN KMETZO DIRECTOR / VICE CHAIR 1.00 X X 0 0 0 ROBERT HARRITY DIRECTOR / TREASURER 1.00 X X 0 0 0 ROBERT SIMIONE DIRECTOR / SECRETARY 1.00 X X 0 0 0 ANTHONY SANTORE IMMEDIATE PAST CHAIR (TO 9/2019) 1.00 X 0 0 0 PERRY AYCOCK DIRECTOR 1.00 X 0 0 0 SANDRA BULMER DIRECTOR 1.00 X 0 0 0 JANET HENRICH DIRECTOR 1.00 X 0 0 0 JANE JERVIS DIRECTOR 1.00 X 0 0 0 KRISTIN JOHNSON PRES,RESIDENTS COUNCIL (FROM 1/2019) 1.00 X 0 0 0 DALE KROOP DIRECTOR (FROM 9/2019) 1.00 X 0 0 0 ROBERT O'DEA DIRECTOR 1.00 X 0 0 0 CAROL ROBBINS DIRECTOR 1.00 X 0 0 0 ENA WILLIAMS DIRECTOR (FROM 9/2019) 1.00 X 0 0 0 DAVID RATLIFF CFO / VP OF FINANCE 40.00 X 107408 0 11827 KENETH SANDBERG VP OF LIFE STYLE SERVICES 40.00 X 162086 0 15343 KARYN LUSHINKS CORPORATE COMPLIANCE OFFICER 40.00 X 139428 0 16541 MARGARET JOYCE VP OF CLINICAL SERVICES 40.00 X 139157 0 27133 MICHELLE PANDOLFI VP OF ENRICHMENT 40.00 X 133764 0 14112 COLLEEN DOUGLAS MARKETING 40.00 X 125745 0 14246 1119278 0 158229 15 0 1 0 SPECTRUM SERVICES COMPANY PO BOX 60 MERIDEN CT 06450 BUILDING RENOVATION 1060597 TRINITY REHAB SVCS LLC 510 WASHINGTON AVENUE GLEN DALE WV 26038 THERAPISTS 780301 PASQUARIELLO ELECTRIC CORP 297 PECK STREET NEW HAVEN CT 06513 ELECTRICAL SERVICES 578594 SYSCO FOOD SERVICES OF CT PO BOX 4003 ROCKY HILL CT 060674003 FOOD SERVICES 520367 TRANE PO BOX 406469 ATLANTA GA 303846469 HVAC SERVICES 463341 12 60237 60237 APARTMENT SERVICES 623000 20437384 20437384 MEDICARE & MEDICAID 623000 2877853 2877853 HEALTH CENTER 623000 2182799 2182799 ASSISTED LIVING 623000 2129368 2129368 THRIVE AT HOME 623000 500464 500464 896752 896752 29024620 101100 101100 308455 308455 1308859 976662 14882 332197 -14882 317315 317315 29811727 29024620 0 726870 489952 489952 10317059 8307649 2009410 169862 164839 5023 1276633 1009288 267345 846115 654725 191390 153930 153930 43127 43127 2270754 1938242 332512 197602 50878 146724 1072771 662403 410368 7490808 7077414 413394 46821 2853 43968 62476 11514 50962 303735 287030 16705 4946948 4305238 641710 186121 186121 EXTINGUISHMENT OF DEBT 1872977 1872977 FOOD 1286895 1248024 38871 REPAIRS & MAINTENANCE 403465 381517 21948 LICENSES & FEES 233528 45795 187733 516768 313229 203539 34188347 28333615 5854732 0 4462 11225 3023936 4292569 2174922 1784408 112903 129042 402736 409498 133280237 52708191 82625001 80572046 3570537 5060076 125000 200000 11085322 15430609 103124819 107889473 5626904 4111564 48033785 60363136 57072700 54794414 110733389 119269114 X -7901081 -11710441 292511 330800 -7608570 -11379641 103124819 107889473 -4376620 605549 0 X X 0 1 X 1 0 X 225 5818 72757 18375 60237 157412 22187103 24567800 27388759 28192416 29024620 131360698 22187328 24573618 27461516 28210791 29084857 131518110 0 0 0 131518110 168722 98720 120582 192190 409555 989769 168722 98720 120582 192190 409555 989769 1079642 1079642 22356050 24672338 28661740 28402981 29494412 133587521 0.98450 0.87660 0.00740 0.00660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 496222 496222 125211736 48013909 77197827 5226689 3749774 1476915 2345590 944508 1401082 80572046 ASSETS HELD BY TRUSTEE 13334686 DEFERRED MARKETING COSTS 557449 DEFERRED FINANCING COSTS 1538474 15430609 DEFERRED ENTRY FEES 38978050 REFUNDABLE ENTRY FEES 15420824 ADVANCE DEPOSITS 145292 CONTRACT DEPOSITS 164621 CAPITAL LEASE OBLIGATION 85627 54794414 X 30389031 605549 605549 29783482 43127 -14882 28245 29811727 34160102 14882 14882 34145220 43127 43127 34188347 PART X, LINE 2: BELOW IS AN EXCERPT FROM FOOTNOTE 1 OF THE AUDITED FINANCIAL STATEMENTS FOR WHITNEY CENTER, INC. THE CORPORATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS -14,882. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS 14,882. X X 0 1 0 0 0 0 0 0 0 MICHAEL RAMBAROSE DIRECTOR / CEO & PRESIDENT 278904 0 28300 0 4486 0 38892 0 20135 0 370717 0 0 0 KENETH SANDBERG VP OF LIFE STYLE SERVICES 158385 0 0 0 3701 0 6688 0 8655 0 177429 0 0 0 KARYN LUSHINKS CORPORATE COMPLIANCE OFFICER 129029 0 10000 0 399 0 2175 0 14366 0 155969 0 0 0 MARGARET JOYCE VP OF CLINICAL SERVICES 135444 0 0 0 3713 0 6030 0 21103 0 166290 0 0 0 PART I, LINE 4B MICHAEL RAMBAROSE RECEIVED A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN CONTRIBUTION OF $8,490, WHICH IS INCLUDED IN PART II, COLUMN C. A TOWN OF HAMDEN CT 066002014 4067927W5 2019-10-09 9876166 TO REFINANCE 2009 BONDS 0 0 0 B TOWN OF HAMDEN CT 066002014 4067927X3 2019-10-09 19219937 TO REFINANCE 2009 BONDS 0 0 0 C TOWN OF HAMDEN CT 066002014 4067927Y1 2019-10-09 31307101 TO REFINANCE 2009 BONDS 0 0 0 A 9876166 610687 187781 72678 9005020 1 0 0 1 B 19219937 1188455 365438 17666044 1 0 0 1 C 31307101 1935858 595258 28754724 21261 1 0 0 1 A 0 0 1 1 0 0 0 0 B 0 0 1 1 0 0 0 0 C 0 0 1 1 0 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 1 0 0 0 0 0 0 0 SCHEDULE K, PART II, LINE 11: IN OCTOBER 2019, WHITNEY CENTER, INC. ISSUED WHITNEY CENTER PROJECT SERIES 2019 BONDS FROM THE TOWN OF HAMDEN. THERE WERE THREE SERIES OF BONDS IN THE ISSUE. THE TOTAL AMOUNT OF OTHER SPENT PROCEEDS ON LINE 11 FOR THE THREE BONDS, WAS SPENT AS FOLLOWS: - REFUND OF TOWN OF HAMDEN, WHITNEY CENTER PROJECT SERIES 2009 BONDS = $45,075,227 - REFUND OF TAXABLE BONDS = $973,719 - TITLE INSURANCE AND ISSUE FEE = $444,500 SCHEDULE K, PART III, LINE 3A: THE ORGANIZATION ONLY ENTERS INTO CONTRACT WHICH MEET THE SAFE HARBOR AND DO NOT CREATE PRIVATE BUSINESS USE. SCHEDULE K, PART III, LINE 3B: AS PART OF THE BOND REFINANCING, WHITNEY CENTER, INC. CONSULTED BOND COUNSEL TO REVIEW ANY MANAGEMENT OR SERVICE CONTRACTS. SCHEDULE K, PART III, LINE 9: THE ORGANIZATION UNDERSTANDS AND COMPLIES WITH THE REQUIREMENTS OF POST ISSUANCE BOND COMPLIANCE AND IS IN THE PROCESS OF CREATING A FORMAL WRITTEN POLICY. SCHEDULE K, PART IV, LINE 7: THE ORGANIZATION UNDERSTANDS AND COMPLIES WITH THE REQUIREMENTS OF POST ISSUANCE BOND COMPLIANCE AND IS IN THE PROCESS OF CREATING A FORMAL WRITTEN POLICY. SCHEDULE K, PART V: THE ORGANIZATION UNDERSTANDS AND COMPLIES WITH THE REQUIREMENTS OF POST ISSUANCE BOND COMPLIANCE AND IS IN THE PROCESS OF CREATING A FORMAL WRITTEN POLICY. FORM 990, PART VI, SECTION B, LINE 11B THE VP OF FINANCE AND CONTROLLER EACH REVIEW THE FORM 990 PRIOR TO COMPLETION TO CHECK NUMERICAL ENTRIES AGAINST WORK PAPER CALCULATIONS OR SOURCE MATERIALS LIKE AUDITED FINANCIAL STATEMENTS. THE CONTROLLER IS RESPONSIBLE FOR RECEIVING AND REVIEWING NON-NUMERICAL ENTRIES LIKE PROGRAM SERVICE DESCRIPTIONS. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS INCLUDING THE CEO WHO ARE INVITED TO ASK QUESTIONS OR MAKE COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C YEARLY THE BOARD IS QUERIED AS TO ANY POTENTIAL CONFLICT OF INTEREST AND EACH BOARD MEMBER IS ASKED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. AT ANY TIME DURING A BOARD COMMITTEE MEETING A VOTE IS TAKEN THAT MIGHT BE SUBJECT TO THE CONFLICT OF INTEREST POLICY, THE QUESTION WOULD BE ASKED. THERE HAVE BEEN NO SUCH INSTANCES THAT THERE HAS BEEN THE NEED TO ACT AS SUCH. AS FOR EMPLOYEES OF WHITNEY CENTER, BASED ON OUR CORPORATION COMPLIANCE POLICY, MANAGERS AND SUPERVISORS WILL BE ASKED ON AN ANNUAL BASIS AS TO WHETHER EITHER THEY, OR ANY COMPANY WHICH THEY OR A MEMEBER OF THEIR IMMEDIATE FAMILY ARE AFFILIATED WITH, HAS PROVIDED ANY SERVICES, FACILITIES OR SUPPLIES TO WHITNEY CENTER DURING THE PRECEDING 12 MONTH PERIOD ENDING SEPTEMBER 30TH OF ANY GIVEN YEAR. MANAGERS AND SUPERVISORS ARE REQUIRED TO PROVIDE SUCH INFORMATION. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE STATE AND NATIONAL DATA IS REVIEWED, AND THE WHITNEY CENTER'S SALARY STRUCTURE IS COMPARED TO THE INDUSTRY COMPENSATION AND BENEFITS SURVEYS. COMPENSATION FOR THE CEO POSITION IS DETERMINED BY THE BOARD WHILE THE COMPENSATION FOR SENIOR MANAGEMENT IS DETERMINED BY THE CEO WITHIN THE GUIDELINES SET FOR OVERALL ANNUAL INCREASE FOR EMPLOYEES OF THE WHITNEY CENTER. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 INCLUDING FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST AND MAY BE AVAILABLE ON WEBSITES SUCH AS GUIDESTAR.ORG. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.