2020-11-16T21:54:43-06:00 2019-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2019-01-01 133889937 BEST CHOICE HOME HEALTH CARE INC BEST 7185194238 1733 EASTCHESTER ROAD BRONX NY 10461 JOHNNY LEE CFO 7185194238 2020-11-16 1 GARRETT M HIGGINS P00543209 9143818900 2020-11-13 24.190.81.120 2020-11-16 21:54:39 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2019 2021-01-29 14:40:06Z JOHNNY LEE 1733 EASTCHESTER ROAD BRONX NY 10461 38577968 0 X WWW.BESTCHOICEHOMEHEALTHCARE.ORG X 1995 NY TO PROVIDE LICENSED HOME CARE SERVICES. 9 9 1589 11 0 0 56760 74022 34001560 38417940 0 0 159047 86006 34217367 38577968 0 0 0 0 30650145 35748536 0 0 0 1317098 1818128 31967243 37566664 2250124 1011304 9391644 12491667 4641848 6730567 4749796 5761100 BEST CHOICE OFFERS HOME CARE SERVICES INCLUDING SKILLED NURSING, REHABILITATION SERVICES, ASSISTANCE WITH PERSONAL CARE, WOUND CARE, NUTRITION COUNSELING, SOCIAL SERVICES, AND RESPIRATORY THERAPY, AMONG OTHER SERVICES. 0 0 33347831 38417940 HOME CARE SERVICES INCLUDING SKILLED NURSING, REHABILITATION SERVICES, ASSISTANCE WITH PERSONAL CARE, WOUND CARE, NUTRITION COUNSELING, SOCIAL SERVICES, AND RESPIRATORY THERAPY, AMONG OTHER SERVICES. SEE PART IX FOR THE STATEMENT OF FUNCTIONAL EXPENSES. 33347831 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 1589 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X JOHN KEHOE VP OF FINANCE 7182391405 1733 EASTCHESTER ROAD BRONX NY 10461 DAVID A ROCK PRESIDENT/CEO 3.00 32.00 X 57968 618325 1337 BENJAMIN C DUSTER IV FORMER PRESIDENT/CEO 0.00 0.00 X 34286 365714 0 KAREN EASTMOND CHIEF COMPLIANCE OFFICER 3.00 32.00 X 27622 294643 32364 DAVID SILVA MOJICA CRPO & SVP HR 3.00 32.00 X 23640 252163 30194 JOHN J KEHOE VP FINANCE 3.00 32.00 X 19007 202741 44880 BRUCE KESSLER VP BUSINESS INTELLIGENCE 1.75 33.25 X 10809 205375 48153 MATHEW RUBIN VP FINANCE 3.00 32.00 X 17884 190758 28821 DEBRA TIRADO CFO (THRU 01/31/19) 3.00 32.00 X 3905 41652 4310 MICHAEL R POTACK CHAIRMAN 0.50 6.00 X X 0 0 0 HARVEY ISHOFSKY VICE CHAIRMAN 0.50 6.00 X X 0 0 0 MYRON SCHLANGER SECRETARY 0.50 6.00 X X 0 0 0 KENNETH ZUCKERBROT ASSISTANT SECRETARY 0.50 6.00 X X 0 0 0 MARK WEINSTEIN TREASURER 0.50 6.00 X X 0 0 0 RUSSELL D FISHER TRUSTEE 0.50 6.00 X 0 0 0 NEIL HEYMAN TRUSTEE 0.50 6.00 X 0 0 0 STEVEN KANTOR DDS TRUSTEE 0.50 6.00 X 0 0 0 HOWARD KRAIN TRUSTEE 0.50 6.00 X 0 0 0 WILLIAM LISS-LEVINSON PHD TRUSTEE (THRU 04/1/19) 0.50 6.00 X 0 0 0 JOHNNY LEE CFO 3.00 32.00 X 0 0 0 195121 2171371 190059 1 1 1 0 MERCER PO BOX 730182 DALLAS TX 75373 HUMAN RESOURCES CONSULTING 216848 1 74022 74022 PATIENT SERVICE FEES 621610 37318009 37318009 MEDICAID 621610 1099931 1099931 38417940 MISC. REVENUE 900099 86006 86006 86006 38577968 38417940 0 86006 62332 57594 4738 28698957 26518313 2180644 617966 569251 48715 3397058 3129262 267796 2972223 2737917 234306 25399 4424 20975 75294 13114 62180 722457 125835 596622 539 94 445 198518 34577 163941 156067 27183 128884 159367 27758 131609 2749 479 2270 210 37 173 3661 3661 114131 19879 94252 BAD DEBT EXPENSE 321855 71855 250000 MEDICAL SUPPLIES 21304 3711 17593 REPAIRS AND MAINTENANCE 8416 1466 6950 MISC OPERATING EXPENSES 8161 1421 6740 37566664 33347831 4218833 0 808853 334833 5480082 8739379 2464 395338 602292 373026 16149 229266 3084096 2792851 9391644 12491667 2649929 2953750 1991919 3776817 4641848 6730567 X 4749796 5761100 4749796 5761100 9391644 12491667 1011304 0 X X 0 1 X 1 0 X X 2 BETH ABRAHAM HEALTH SERVICES 131739920 10 1 0 0 CENTER FOR NURSING AND REHABILITATION 112289702 10 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 1: THE SUPPORTED ORGANIZATIONS ARE PUBLICLY SUPPORTED ORGANIZATIONS UNDER SECTION 509 (A)(2) THAT PROVIDE SERVICES TO THE ELDERLY, THE CHRONICALLY ILL, AND THE DISABLED IN THE COMMUNITY, INCLUDING LONG-TERM NURSING CARE, REHABILITATION, AND POSTACUTE CARE SERVICES. BEST CHOICE HOME HEALTH CARE, INC. PROVIDES SUPPORT SERVICES SUCH AS NURSING, REHABILITATION, HOME CARE, PERSONAL CARE, AND WOUND CARE SERVICES. THESE SUPPORT SERVICES AND PROGRAMS SERVE THE SAME CHARITABLE CLASS OF INDIVIDUALS AS THE SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83920 81419 2501 301595 291607 9988 216777 216777 229266 DUE FROM RELATED PARTIES 1366851 INSURANCE RECOVERIES RECEIVABLE 1426000 2792851 DUE TO RELATED PARTIES 2350817 PROFESSIONAL AND SIMILAR LIABILITIES 1426000 3776817 X 38327968 0 38327968 250000 250000 38577968 37316664 0 37316664 250000 250000 37566664 PART X, LINE 2: BEST CHOICE RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT BEST CHOICE HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. BEST CHOICE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE REPORTED ON PART IX, LINE 24 250,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE REPORTED ON PART IX, LINE 250,000. 1 1 0 0 0 0 0 0 0 DAVID A ROCK PRESIDENT/CEO 57323 611446 0 0 645 6879 0 0 115 1222 58083 619547 0 0 BENJAMIN C DUSTER IV FORMER PRESIDENT/CEO 0 0 0 0 34286 365714 0 0 0 0 34286 365714 0 0 KAREN EASTMOND CHIEF COMPLIANCE OFFICER 24679 263248 0 0 2943 31395 1680 17920 1094 11670 30396 324233 0 0 DAVID SILVA MOJICA CRPO & SVP HR 23559 251300 0 0 81 863 1673 17844 915 9762 26228 279769 0 0 JOHN J KEHOE VP FINANCE 18294 195137 0 0 713 7604 1489 15888 2357 25146 22853 243775 0 0 BRUCE KESSLER VP BUSINESS INTELLIGENCE 10772 204669 0 0 37 706 781 14832 1627 30913 13217 251120 0 0 MATHEW RUBIN VP FINANCE 17476 186406 0 0 408 4352 0 0 2470 26351 20354 217109 0 0 PART I, LINE 3 THE SALARIES FOR THE EXECUTIVES ARE DETERMINED BY THE PARENT COMPANY, CENTERLIGHT HEALTH SYSTEM, INC. THE METHODS UTILIZED INCLUDE: A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, COMPARING TO THE FORM 990'S OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE BOARD. PART I, LINES 4A-B THE FOLLOWING INDIVIDUAL RECEIVED SEVERANCE IN HIS 2019 W-2 FROM THE REPORTING ORGANIZATION AND RELATED PARTIES TOTALING: BENJAMIN C. DUSTER IV, FORMER PRESIDENT/CEO - $400,000 KAREN EASTMOND, CHIEF COMPLIANCE OFFICER, PARTICIPATED IN A SUPPLEMENTAL, NON-QUALIFIED RETIREMENT PLAN. KAREN DID NOT RECEIVE ANY CONTRIBUTION FROM THIS PLAN DURING 2019. FORM 990, PART VI, SECTION A, LINE 3 THE ENTITY PURCHASED MANAGEMENT SERVICES FROM AN UNRELATED ADVISORY SERVICES COMPANY, GRANT THORNTON, LLP. SERVICES INCLUDED DELEGATED CFO RESPONSIBILITIES. MANAGEMENT FEES TOTALING $3,423,117 WERE PAID DURING 2019 TO THIS COMPANY BY A RELATED ORGANIZATION, CENTERLIGHT HEALTH SYSTEM, INC. JOHNNY LEE, WHO IS LISTED ON PART VII, WAS COMPENSATED BY THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 6 CENTERLIGHT HEALTH SYSTEM, INC. IS THE SOLE MEMBER OF BEST CHOICE HOME HEALTH CARE, INC. FORM 990, PART VI, SECTION A, LINE 7A CENTERLIGHT HEALTH SYSTEM, INC. MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B NOTWITHSTANDING ANYTHING TO THE CONTRARY IN THESE BYLAWS, THE APPROVAL OF THE VOTING MEMBER SHALL BE REQUIRED FOR THE CORPORATION TO: (A) EFFECT A MERGER, CONSOLIDATION, REORGANIZATION, OR SALE OR OTHER DISPOSITION OF THE CORPORATION OR ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS; (B) EFFECT ANY DISSOLUTION, LIQUIDATION OR OTHER WINDING UP OF THE CORPORATION OR THE CESSATION OF ALL OR A SUBSTANTIAL PART OF THE BUSINESS OF THE CORPORATION; (C) AMEND THE CORPORATION'S CERTIFICATE OF INCORPORATION OR BY-LAWS; (D) EFFECT A MATERIAL CHANGE IN THE CORPORATION'S BUSINESS; (E) INCREASE THE NUMBER OF DIRECTORS OR CHANGE THE TERM OF THE DIRECTORS ON THE CORPORATION'S BOARD OF DIRECTORS; (F) CREATE ANY MORTGAGE, PLEDGE OR OTHER SECURITY INTEREST IN ALL SUBSTANTIALLY ALL OF THE ASSETS OR PROPERTY OF THE CORPORATION OTHER THAN IN THE ORDINARY COURSE OF BUSINESS; (G) AMEND THE EMPLOYMENT AGREEMENT BETWEEN CENTERLIGHT HEALTH SYSTEM, INC. AND THE PRESIDENT AND CHIEF EXECUTIVE OFFICER; (H) MAKE ANY GUARANTEE OR BECOME A SPONSOR, OTHER THAN IN THE ORDINARY COURSE OF BUSINESS; OR (I) MAKE ANY CHANGE THAT WOULD RESULT IN THE TRANSFER OF ULTIMATE VOTING CONTROL OF THE CORPORATION TO ANOTHER PERSON OR ENTITY OTHER THAN THE VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE RETURNS ARE BASED ON THE CERTIFIED FINANCIAL STATEMENTS, AS WELL AS INFORMATION PROVIDED IN RESPONSE TO A DETAILED QUESTIONNAIRE WITH ADDITIONAL INFORMATION NOT INCLUDED IN THE FINANCIAL STATEMENTS INCLUDING COMPENSATION AND BENEFITS FOR SENIOR MANAGEMENT, PROCEDURES FOR ESTABLISHING SUCH COMPENSATION, AND GOVERNANCE POLICIES AND PROCEDURES (CONFLICTS OF INTEREST, RECORD RETENTION AND DESTRUCTION, WHISTLEBLOWER). DRAFTS OF THE COMPLETED RETURNS ARE REVIEWED BY THE CFO AND THE CORPORATE VP OF FINANCE. ANY COMMENTS ARISING FROM OUR REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THAT DRAFT WILL BE SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS REVIEW COPIES OF THE RETURNS WILL BE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT: NEW BOARD MEMBERS AND EMPLOYEES ARE GIVEN A COPY OF THE RESPECTIVE POLICIES. EACH YEAR ALL EMPLOYEES ARE REMINDED AT THE ANNUAL CORPORATE COMPLIANCE PROGRAM TRAINING OF THE POLICY AND OF THE SANCTIONS ASSOCIATED WITH NON-COMPLIANCE. ANNUALLY, DIRECTORS OF THE BOARD AND ARE ASKED TO REVIEW THE POLICY AND TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY HAVE OCCURRED SINCE THE LAST DISCLOSURE. THE AUDIT COMMITTEE OF THE BOARD REVIEWS THE BOARD AND SENIOR MANAGEMENT DISCLOSURES. PROCEDURES FOR MANAGING IDENTIFIED CONFLICTS: BEFORE THE BOARD OF DIRECTORS TAKES ACTION TO REVIEW OR APPROVE A CONTRACT, TRANSACTION OR COMPENSATION ARRANGEMENT INVOLVING AN ACTUAL CONFLICT OF INTEREST, THE DIRECTOR, OFFICER, OR EMPLOYEE WHO HAS THE POTENTIAL/ACTUAL CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING MUST DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR DESIGNEE (IF APPROPRIATE) WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE AND REPORT TO THE BOARD OF DIRECTORS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. BASED ON THE INFORMATION FURNISHED BY THE DISINTERESTED PERSON OR COMMITTEE, THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION OF WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR MORE REASONABLE ARRANGEMENTS FROM AN ENTITY OR PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT REASONABLY ATTAINABLE UNDER THE CIRCUMSTANCES, THE BOARD OF DIRECTORS WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS' BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. A DIRECTOR WHO HAS A CONFLICT OF INTEREST MAY NOT VOTE ON THE TRANSACTION OR ARRANGEMENT AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. THE DIRECTORS' INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THE AUDIT COMMITTEE, WHICH SHALL BE COMPOSED SOLELY OF DISINTERESTED DIRECTORS, SHALL ENSURE THAT THESE PROCEDURES ARE COMPLIED WITH, AND RECOMMEND REMOVAL OF THOSE THAT FAIL TO COMPLY WITH THE POLICY. MONITORING: CONTINUOUSLY, THROUGHOUT THE COURSE OF THE YEAR, ALL EMPLOYEES AND DIRECTORS ARE REMINDED OF THE CONFLICTS OF INTEREST POLICIES THROUGH CASES AND CONSEQUENCES DISCUSSIONS OF NON-COMPLIANCE. THIS IS DONE VIA E-MAIL, AT DIRECTORS MEETINGS, AND DURING STEERING COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CENTERLIGHT HEALTH SYSTEM INC 1733 EASTCHESTER ROAD BRONX NY 10461 133323765 TO SUPPORT HEALTHCARE SERVICES NY 501(C)(3) LINE 12B, II N/A 0 CENTERLIGHT HEALTHCARE INC 1733 EASTCHESTER ROAD BRONX NY 10461 133600807 MANAGED CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 PARK HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133566484 HOUSING FOR THE ELDERLY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 MVP HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133760575 HOUSING FOR THE ELDERLY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 BETH ABRAHAM - CNR FOUNDATION INC 1733 EASTCHESTER ROAD BRONX NY 10461 113284763 FUNDRAISING NY 501(C)(3) LINE 7 CENTERLIGHT HEALTH SYSTEM INC 0 MARGARET TIETZ NURSING AND REHABILITATION CENTER 1733 EASTCHESTER ROAD BRONX NY 10461 136266115 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 BETH ABRAHAM SERVICES 1733 EASTCHESTER ROAD BRONX NY 10461 131739920 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 CENTER FOR NURSING AND REHABILITATION INC 1733 EASTCHESTER ROAD BRONX NY 10461 112289702 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 SCHNURMACHER CRN 1733 EASTCHESTER ROAD BRONX NY 10461 133482590 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 CENTERLIGHT HEALTHCARE DIAGNOSTIC AND TREATMENT CENTER INC 1733 EASTCHESTER ROAD BRONX NY 10461 133631727 DIAGNOSTIC TREATMENT CENTER NY 501(C)(3) LINE 12A, I CENTERLIGHT HEALTHCARE INC 0 CL HEALTHCARE INC 1733 EASTCHESTER ROAD BRONX NY 10461 460833951 HOME CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 CENTERLIGHT CERTIFIED HOME HEALTH AGENCY 1733 EASTCHESTER ROAD BRONX NY 10461 461840894 HOME CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 0 SCHEUER GARDENS LP 1733 EASTCHESTER ROAD BRONX NY 10461 900894600 AFFORDABLE HOUSING NY SCHEUER GARDENS GP INC RELATED 0 0 SCHEUER PLAZA LP 1733 EASTCHESTER ROAD BRONX NY 10461 320390482 AFFORDABLE HOUSING NY SCHEUER PLAZA GP INC RELATED 0 0 BETH ABRAHAM MANAGEMENT SOLUTIONS 1733 EASTCHESTER ROAD BRONX NY 10461 134128549 TO MANAGE NURSING FACILITIES UNDER RECEIVERSHIP NY BETH ABRAHAM HEALTH SERVICES C 0 SCHEUER GARDENS GP INC 1733 EASTCHESTER ROAD BRONX NY 10461 461126473 REAL ESTATE NY N/A C 0 SCHEUER PLAZA GP INC 1733 EASTCHESTER ROAD BRONX NY 10461 461126614 REAL ESTATE NY N/A C 0 TBM HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133227442 HOUSING FOR THE ELDERLY NY CENTERLIGHT HEALTH SYSTEM INC C 0 BETH ABRAHAM HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133067236 HOUSING FOR THE ELDERLY NY CENTERLIGHT HEALTH SYSTEM INC C 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0