2019-08-08T15:15:41-05:00 2018-12-31 232108173 RKL LLP 3501 CONCORD ROAD PO BOX 21439 YORK PA 17402 990 2018-01-01 232469321 TOWER HEALTH AT HOME TOWE 6103780481 1170 BERKSHIRE BLVD WYOMISSING PA 196101215 LYNANN L DECUSATIS CEO-INTERIM 6103780481 2019-07-30 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2019-07-30 50.206.63.222 2019-07-30 10:14:32 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 10BBB5E28B03F71CAA6FEBBD65BB1B463DFB2FBB 2018 2019-02-21 02:37:17Z LYNANN L DECUSATIS 1170 BERKSHIRE BLVD WYOMISSING PA 196101215 10593400 0 X WWW.TOWERHEALTHATHOME.ORG X 1987 PA MANAGEMENT SERVICES TO RELATED HEALTH CARE ENTITIES AND TO PROMOTE COMMUNITY HEALTHY PROGRAMS 20 20 55 21 0 0 1549 1085 5658817 6140737 476998 1506729 2653 8809 6140017 7657360 0 2508016 0 0 3202960 3108482 0 0 110704 2815021 3086745 6017981 8703243 122036 -1045883 13854977 8359713 6875725 4053895 6979252 4305818 TO PROVIDE MANAGEMENT SERVICES TO RELATED TAX-EXEMPT HEALTH CARE ENTITIES AND TO PROMOTE COMMUNITY HEALTH PROGRAMS 0 0 5192469 0 6086851 MANAGEMENT SERVICES ARE PROVIDED TO THE COMPANIES OPERATING ENTITIES, TOWER HEALTH AT HOME - BERKS; TOWER HEALTH AT HOME - POTTSTOWN; AND TOWER HEALTH AT HOME - ADVANTAGE. 2508016 2508016 0 COMMUNITY SUPPORT 48318 0 53886 HOME HEALTH CARE MANAGEMENT PROVIDES A COMPREHENSIVE COMMUNITY HEALTH PROGRAM THAT INCLUDES TUBERCULOSIS TESTING, HEPATITUS B IMMUNIZATIONS, CORPORATE AND PUBLIC FLU CLINICS, TRAVEL HEALTH IMMUNIZATIONS, MENINGITIS IMMUNIZATIONS, AND ZOSTER (SHINGLES) IMMUNIZATIONS. 1,821 IMMUNIZATIONS WERE PROVIDED IN 2018. 7748803 1 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 10 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X LYNANN DECUSATIS INTERIM-CEO 6103780481 1170 BERKSHIRE BLVD WYOMISSING PA 196101215 CHRISTOPHER M TURTELL CHAIRPERSON 0.34 0.06 X X 0 0 0 JAMES C GIERLICH VICE CHAIRPERSON 0.37 0.00 X X 0 0 0 KIM R BERRY SECRETARY 0.33 0.06 X X 0 0 0 MICHAEL J PAOLINI TREASURER 0.15 0.00 X X 0 0 0 ERIC BROWN BOARD MEMBER 0.03 0.00 X 0 0 0 BARBARA J COFFIN BOARD MEMBER 0.08 0.00 X 0 0 0 WILLIAM J DAVIES BOARD MEMBER 0.11 0.00 X 0 0 0 E BERRY HEY MD BOARD MEMBER 0.13 0.00 X 0 0 0 JOHN R HILL BOARD MEMBER 0.06 0.00 X 0 0 0 DANIEL B KIMBALL JR MD BOARD MEMBER 0.31 0.00 X 0 0 0 ROBERT R KREITZ BOARD MEMBER 0.33 0.00 X 0 0 0 BRIAN MICHELSON BOARD MEMBER 0.31 0.06 X 0 0 0 LOUANN OATMAN BOARD MEMBER 0.01 0.00 X 0 0 0 JOSEPH O'NEILL BOARD MEMBER 0.19 0.00 X 0 0 0 VICKI SCHUTT BOARD MEMBER 0.03 0.00 X 0 0 0 REV JOHN SMOLIK BOARD MEMBER 0.06 0.00 X 0 0 0 KAREN S THACKER BOARD MEMBER 0.34 0.06 X 0 0 0 MARY LOU WAGNER BOARD MEMBER 0.01 0.00 X 0 0 0 DR SANDRA WEIDNER BOARD MEMBER 0.22 0.00 X 0 0 0 ERIC WOLFE BOARD MEMBER 0.09 0.00 X 0 0 0 CONSTANCE L MORRISON PRESIDENT/CEO (TILL 4/2018) 39.70 0.30 X 105644 0 0 LYNANN L DECUSATIS QI DIRECTOR - INTERIM CEO 39.70 0.30 X 140256 0 8100 DIANE LINCOLN COO (START 4/2018) 39.70 0.30 X 145525 0 8100 SUE KEDDIE CLINICAL MANAGER 40.00 0.01 X 100426 0 8100 491851 0 24300 4 0 1 0 0 1085 370 1085 MANAGEMENT FEES 561000 6086926 6086926 FEE REVENUE 624100 53811 53811 6140737 155686 155686 4273947 13136 2907145 28895 1366802 -15759 1351043 1351043 MISCELLANEOUS INCOME 900099 8809 8809 8809 7657360 6140737 0 1515538 X 2508016 2508016 407625 311670 89433 6522 2097795 1812755 246689 38351 402977 343274 52449 7254 200085 169767 26732 3586 184763 156767 24685 3311 29271 24835 3911 525 630 630 27406 7551 19695 160 1609137 1365311 214986 28840 18637 15813 2490 334 537083 455701 71756 9626 58489 49627 7814 1048 33547 28464 4482 601 1692 1436 226 30 139159 118073 18592 2494 174047 147674 23253 3120 134539 114153 17975 2411 MEDICAL SUPPLIES 94124 79862 12575 1687 MISCELLANEOUS EXPENSE 32047 27725 3736 586 RECRUITMENT EXPENSE 6295 5341 841 113 DUES AND SUBSCRIPTIONS 5879 4988 786 105 8703243 7748803 843736 110704 606153 755977 5688440 5858867 142911 72979 2829677 2581378 407141 248299 7010332 1423591 13854977 8359713 732321 669150 3642876 47887 2500528 3336858 6875725 4053895 X 6977328 4304187 1924 1631 6979252 4305818 13854977 8359713 -1045883 -1627551 0 X X 0 1 X 1 0 X X 3 TOWER HEALTH AT HOME - ADVANTAGE HOME CARE 232469319 3 1 638770 0 TOWER HEALTH AT HOME - BERKS 231466250 3 1 4001473 0 TOWER HEALTH AT HOME - POTTSTOWN 231352574 3 1 1446683 0 3 6086926 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1: 100% OF THE BOARDS OF ALL SUPPORTED ORGANIZATIONS ARE COMPRISED OF BOARD MEMBERS FROM TOWER HEALTH AT HOME. HOWEVER, THE BOARD SIZE FOR EACH OF THE SUPPORTED ORGANIZATIONS IS LESS THAN 50% OF THE TOWER HEALTH AT HOME FULL BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 1 630 630 0 PART II-B, LINE 1: HOME HEALTH CARE MANAGEMENT, INC. HOLD MEMBERSHIPS IN VARIOUS ORGANIZATIONS WHICH ENGAGE IN LOBBYING AS PART OF THEIR MISSION TO REPRESENT THE INTERESTS OF HOME HEALTH PROVIDERS AT BOTH THE FEDERAL AND STATE LEVEL. A PORTION OF DUES PAID TO THESE ORGANZATIONS OFTEN ARE ATTRIBUTABLE TO LOBBYING. IN 2018, $630 OF DUES PAID TO VARIOUS ORGANIZATIONS WAS ATTRIBUTABLE TO LOBBYING. LOBBYING EXPENSES GENERALLY DO NOT EXCEED 20% OF THE DUES PAID. 6921936 -2611467 2955154 -61331 1416646 6195714 928667 165458 36987 6921936 6017008 362227 152041 31480 6195714 6202139 1750 -20311 134950 31620 6017008 5874175 2600 430470 74626 30480 6202139 1.00000 0.00000 0.00000 1 0 2829677 2581378 248299 248299 PAYABLES TO RELATED PARTY 3330543 CHARITABLE GIFT ANNUITY 6315 3336858 X 9115435 -1627551 3104132 1476581 7638854 18506 18506 7657360 18929916 10245179 10245179 8684737 18506 18506 8703243 PART V, LINE 4: THE ORGANIZATION POOLS ITS PORTION OF THE ENDOWMENT/INVESTMENT MONEY WITH ITS RELATED PARTIES FOR INVESTMENT MANAGEMENT PURPOSES UNDER A TOWER HEALTH AT HOME INVESTMENT ACCOUNT, MANAGED BY A THIRD-PARTY ASSET MANAGEMENT COMPANY. ENDOWMENT FUNDS ARE USED TO FURTHER THE MISSION OF THE ORGANIZATION AND SPECIFIC, BOARD APPROVED PROJECTS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE AGENCY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED REVENUE OF OTHER ENTITIES 3,104,132. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES OF OTHER ENTITIES 10,245,179. 0 HOME HEALTH CARE FOUNDATION 1170 BERKSHIRE BLVD WYOMISSING PA 19610 822913556 501(C)(3) 2508016 0 FMV RESEARCH, EDUCATION AND INNOVATION IN HOME HEALTH 1 0 PART I, LINE 2: THE ORGANIZATION DOES NOT HAVE A PROCEDURE IN PLACE TO MONITOR USE OF FUNDS AFTER TRANSFER TO THE FOUNDATION. X X X X 0 0 0 0 0 0 0 0 0 DIANE LINCOLN COO (START 4/2018) 145525 0 0 0 0 0 0 0 8100 0 153625 0 0 0 FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE VP OF FINANCE FOR TOWER HEALTH AND THEN MADE AVAILABLE TO THE TOWER HEALTH AT HOME BOARD OF DIRECTORS PRIOR TO THE SIGNING, FILING, AND PUBLIC RELEASE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, EMPLOYEE AND VOLUNTEER WILL SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE ORGANIZATION'S POLICY REQUIRES DIRECTORS, EMPLOYEES, AND VOLUNTEERS TO AVOID ALL CONFLICTS OF INTEREST AND THE APPEARANCE OF ANY CONFLICT OF INTEREST. TO AVOID THE APPEARANCE OF A CONFLICT OF INTEREST, A DIRECTOR, EMPLOYEE OR VOLUNTEER CAN NOT PARTICIPATE IN MAKING ANY DECISION OR RECOMMENDATION CONCERNING A MATTER WHICH MAY RESULT IN ANY BENEFIT OR FINANCIAL GAIN, EITHER DIRECTLY OR INDIRECTLY, TO THE DIRECTOR, EMPLOYEE OR VOLUNTEER OR A MEMBER OF HER/HIS IMMEDIATE FAMILY. IN ADDITION, FULL DISCLOSURE OF THE PERTINENT FACTS REGARDING THE POTENTIAL CONFLICT OF INTEREST IS REQUIRED TO BE PROVIDED BY THE DIRECTOR, EMPLOYEE OR VOLUNTEER. TO FURTHER AVOID THE APPEARANCE OF A CONFLICT OF INTEREST, A DIRECTOR, EMPLOYEE OR VOLUNTEER MAY NOT SOLICIT OR ACCEPT GIFTS, TIPS OR OTHER SPECIAL CONSIDERATIONS OF ECONOMIC VALUE INCLUDING PERSONAL INSURANCE BENEFICIARY STATUS, FROM CLIENTS, THEIR FAMILIES, VISITORS OR VENDORS. IMPARTIAL DECISION-MAKING BASED ON THE BEST INTEREST OF THE ORGANIZATION SHALL ALSO APPLY TO RELATIONS WITH VENDORS. DECISIONS REGARDING PRODUCTS AND VENDORS SHALL BE MADE OBJECTIVELY AND WITHOUT FAVORITISM. ANY ACTUAL, APPARENT OR POTENTIAL CONFLICTS OF INTEREST SHALL BE REPORTED TO AN APPROPRIATE MEMBER OF THE ORGANIZATION'S MANAGEMENT. IF A MATTER ARISES WITH RESPECT TO WHICH A MEMBER OF THE BOARD OR MANAGEMENT STAFF HAVE A REASON TO BELIEVE THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST, IT SHALL BE PROMPTLY DISCLOSED BY THE BOARD/STAFF MEMBER TO THE BOARD OF DIRECTORS OR PRESIDENT AND CEO. THE BOARD MEMBER SHALL FURTHER DISCLOSE ANY REASON KNOWN TO HIM OR HER WHY THE PROPOSED ACTION MAY OR MAY NOT BE IN THE BEST INTEREST OF THE ORGANIZATION. EXCEPT FOR SUCH DISCLOSURES, THE BOARD/STAFF MEMBER SHALL NOT PARTICIPATE IN BY VOTE OR OTHERWISE, ANY DECISION OR CONSIDERATION OF THE PROPOSED ACTION. HIS/HER ABSTENTION AND THE REASON FOR IT SHALL BE RECORDED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, VICE PRESIDENT-HUMAN RESOURCES & FACILITIES REVIEWS SALARY DATA AVAILABLE FROM NATIONALLY RECOGNIZED COMPENSATION SURVEY DATA, COMPILES THAT DATA AND PROVIDES A RECOMMENDATION FOR SALARY RANGES FOR ALL EXECUTIVE LEVEL POSITIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR TOWER HEALTH AT HOME. THAT COMMITTEE REVIEWS SUCH RECOMMENDATIONS AND APPROVES THE SALARY RANGE FOR THOSE SPECIFIC POSITIONS. THE AMOUNT OF MONEY AVAILABLE EACH YEAR FOR SALARY INCREASES IS BUDGETED WITH THAT SPECIFIC YEAR'S ANNUAL BUDGET. SALARY RECOMMENDED INCREASES AND PERFORMANCE APPRAISALS FOR EXECUTIVE LEVEL POSITIONS ARE PRESENTED TO THE EXECUTIVE COMMITTEE BY THE PRESIDENT/CEO. THE EXECUTIVE COMMITTEE PROVIDES THE APPROVAL FOR THOSE RECOMMENDATIONS. THE EXECUTIVE COMMITTEE CONSISTS OF INDEPENDENT MEMBERS OF THE BOARD AND THE DELIBERATION AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,365,311. MANAGEMENT AND GENERAL EXPENSES 214,986. FUNDRAISING EXPENSES 28,840. TOTAL EXPENSES 1,609,137. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSISTS THE BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITY FOR FIDUCIARY OVERSIGHT OF THE QUALITY AND INTEGRITY OF THE ACCOUNTING, AUDITING, AND REPORTING PRACTICES OF THE ASSOCIATION, AND SUCH OTHER DUTIES AS DIRECTED BY THE BOARD (SUCH AS REVIEW OF THE ANNUAL IRS FORM 990). THE COMMITTEE WILL OVERSEE THE ACCOUNTING AND FINANCIAL REPORTING PROCESSES OF THE ASSOCIATION, THE AUDITS OF THE ASSOCIATION'S FINANCIAL STATEMENTS, AND THE QUALIFICATIONS OF THE PUBLIC ACCOUNTING FIRM ENGAGED AS THE ASSOCIATION'S INDEPENDENT AUDITOR TO PREPARE A YEARLY AUDIT REPORT. THE COMMITTEE ALSO REVIEWS AND ASSESSES THE QUALITATIVE ASPECTS OF FINANCIAL REPORTING, THE ASSOCIATION'S PROCESSES TO MANAGE BUSINESS AND FINANCIAL RISK, AND COMPLIANCE WITH SIGNIFICANT APPLICABLE LEGAL AND REGULATORY REQUIREMENTS. THE COMMITTEE IS DIRECTLY RESPONSIBLE FOR THE APPOINTMENT, COMPENSATION, RETENTION, AND OVERSIGHT OF THE INDEPENDENT AUDITOR. THE COMMITTEE WILL ALSO REVIEW THE ANNUAL IRS FORM 990 PRIOR TO PUBLIC RELEASE AND WILL MAKE A REPORT TO THE BOARD OF DIRECTORS. THE INDEPENDENT AUDITOR REPORTS DIRECTLY TO THE FINANCE COMMITTEE. THE COMMITTEE IS EXPECTED TO MAINTAIN AN OPEN COMMUNICATION WITH THE INDEPENDENT AUDITOR, THE FINANCIAL ADMINISTRATOR, AND COMPANY MANAGEMENT. THE COMMITTEE RELIES ON THE EXPERTISE AND KNOWLEDGE OF COMPANY MANAGEMENT AND THE INDEPENDENT AUDITOR IN CARRYING OUT ITS OVERSIGHT RESPONSIBILITIES. MANAGEMENT OF THE ASSOCIATION IS RESPONSIBLE FOR ASSURING THE ACCURACY OF THE ASSOCIATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND ESTABLISHING SATISFACTORY INTERNAL CONTROLS OVER FINANCIAL REPORTING. THE INDEPENDENT AUDITOR IS RESPONSIBLE FOR AUDITING THE ASSOCIATION'S FINANCIAL STATEMENTS AND THE EFFECTIVENESS OF THE ASSOCIATION'S INTERNAL CONTROLS. IT IS NOT THE DUTY OF THE COMMITTEE TO PLAN OR CONDUCT AUDITS; DETERMINE THAT THE FINANCIAL STATEMENTS ARE COMPLETE AND ACCURATE AND IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CONDUCT INVESTIGATIONS, ASSURE COMPLIANCE WITH LAWS AND REGULATIONS OR STANDARDS OF BUSINESS CONDUCT, CODES OF ETHICS, INTERNAL POLICIES, PROCEDURES, AND CONTROLS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. TOWER HEALTH AT HOME - BERKS 1170 BERKSHIRE BLVD WYOMISSING PA 19610 231466250 PROVIDE HEALTH/SOCIAL SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 TOWER HEALTH AT HOME 1 TOWER HEALTH AT HOME - ADVANTAGE HOME CARE 1170 BERKSHIRE BLVD WYOMISSING PA 19610 232469319 PROVIDE SUPPORTIVE SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 TOWER HEALTH AT HOME 1 TOWER HEALTH AT HOME - POTTSTOWN 1170 BERKSHIRE BLVD WYOMISSING PA 19610 231352574 PROVIDE HEALTH/SOCIAL SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 TOWER HEALTH AT HOME 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0