2017-10-31T09:34:44-05:00 2016-12-31 474526160 EFPR GROUP CPAS PLLC 280 KENNETH DRIVE ROCHESTER NY 14623 990 2016-01-01 161489340 CHAPEL OAKS INC CHAP 5856976000 1500 PORTLAND AVENUE ROCHESTER NY 14621 DENNIS KANT SENIOR VICE PRESIDENT & CFO 5856976307 2017-10-23 1 CHRISTOPHER JOHNSTON P00896198 5854278900 2017-10-23 64.88.174.3 2017-10-23 16:12:07 ED P BE935AE4703465E2E97F1EA689C26804D8B216D1 02F8780CD752D1165F30245D312698C5788B2E93 2016 2018-03-14 21:41:22Z DENNIS KANT 1500 PORTLAND AVENUE ROCHESTER NY 14621 4335974 0 X WWW.STANNSCOMMUNITY.COM X 1995 NY PROMOTE INDEPENDENCE, PHYSICAL & SPIRITUAL WELL-BEING OF OLDER ADULTS VIA HOUSING & SUPPORT SERVICES. 4 4 0 4 0 0 18111 0 3961913 4033218 0 0 289424 299989 4269448 4333207 0 0 0 0 1297320 1306208 0 0 0 2496322 2530683 3793642 3836891 475806 496316 16742791 16827168 9078664 8564272 7664127 8262896 X OUR MISSION IS TO PROMOTE THE HIGHEST LEVELS OF INDEPENDENCE, PHYSICAL AND SPIRITUAL WELL-BEING OF OLDER ADULTS IN THE CATHOLIC TRADITION OF EXCELLENCE IN CARE AND SERVICES IN THE GREATER ROCHESTER AREA. ST. ANN'S COMMUNITY (OTHERWISE KNOWN AS ST. ANN'S OF GREATER ROCHESTER) DELIVERS THESE SERVICES THROUGH AFFILIATED ORGANIZATIONS: ST. ANN'S HOME FOR THE AGED, ST. ANN'S NURSING HOME COMPANY, INC., ST. ANN'S FOUNDATION, INC., ST. ANN'S SENIOR HOUSING, INC. AND CHAPEL OAKS, INC. CHAPEL OAKS, INC. OFFERS 120 MARKET RATE RENTAL APARTMENTS FOR RETIREMENT LIVING WITH SUPPORTIVE SERVICES. THESE INCLUDE AN ON-SITE OUTPATIENT GERIATRIC PRIMARY CARE PRACTICE FOR THE RESIDENTS, WHO ALSO HAVE PRIORITY ACCESS TO ST. ANN'S CARE CONTINUUM. 0 0 2980788 4033218 CHAPEL OAKS INC. OFFERS 120 MARKET RATE RENTAL APARTMENTS FOR RETIREMENT LIVING WITH SUPPORTIVE SERVICES THAT INCLUDE MEALS, TRANSPORTATION, SOCIAL AND CULTURAL ACTIVITIES AND AN ON-SITE FITNESS ROOM AND SALON. DURING 2016, CHAPEL OAKS PROVIDED 41,266 DAYS OF HOUSING TO SENIORS IN THE GREATER ROCHESTER AREA. 2980788 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 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 1 0 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X DENNIS KANT SENIOR VICE PRESIDENT & CFO 5856976000 1500 PORTLAND AVENUE ROCHESTER NY 14621 MARGARET BRINGEWATT IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 JOSEPH STANKAITIS MD CHAIR 1.00 X X 0 0 0 KENT GARDNER CHAIR ELECT 1.00 X X 0 0 0 JAMES LEO TREASURER 1.00 X X 0 0 0 MICHAEL MCRAE PRESIDENT/CEO 0.00 40.00 X 0 369054 32897 DENNIS KANT SENIOR VP/CFO 2.00 38.00 X 0 214010 19670 ROBERT BOURG VP OF ORGANIZATIONAL TRAIN 1.00 39.00 X 0 172363 24206 0 755427 76773 0 0 1 0 RUSTON PAVING CO INC 6228 COLLETT ROAD FARMINGTON NY 14425 PAVING SERVICES 158957 1 RENTAL REVENUE 623000 3951797 3951797 OTHER RESIDENT REVENUE 623000 81421 81421 4033218 5954 0 5954 5954 5954 3042 2767 275 275 DINING ROOM REVENUE 722210 279717 279717 MISCELLANEOUS 900099 14043 14043 293760 4333207 4033218 0 299989 1026317 736379 289938 91266 64392 26874 106688 75273 31415 81937 57810 24127 394574 50595 343979 9600 9600 84663 84299 364 102609 102609 22831 568 22263 190412 190412 1162 1162 267879 267879 1041937 1041937 58056 58056 FOOD 187360 187068 292 LICENSES & TAXES 71548 71548 OTHER EXPENSES 63399 59919 3480 EQUIPMENT RENTAL & MAIN 34653 34653 3836891 2980788 856103 0 549092 920019 2914945 2922413 3457 4523 14680 15773 11313 16610 24440661 11492831 13249304 12947830 16742791 16827168 316579 406383 64641 67879 7632613 7051243 1064831 1038767 9078664 8564272 X 7664127 8262896 7664127 8262896 16742791 16827168 X 496316 102453 X X 0 1 X 1 0 X 37091 53608 11035 18111 119845 3789148 3812668 3806000 3961913 4033218 19402947 3826239 3866276 3817035 3980024 4033218 19522792 0 0 0 19522792 18059 8849 6272 884 5954 40018 18059 8849 6272 884 5954 40018 273797 278190 279898 286502 293760 1412147 4118095 4153315 4103205 4267410 4332932 20974957 0.93080 0.92850 0.00190 0.00280 X 1648325 1648325 19511768 9876185 9635583 1839879 823218 1016661 1440689 793428 647261 12947830 DUE TO AFFILIATES 425283 FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 255110 SECURITY DEPOSITS 358374 1038767 X 4438427 102453 102453 4335974 -2767 -2767 4333207 3839658 2767 2767 3836891 0 3836891 PART X, LINE 2: CHAPEL OAKS IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO CHAPEL OAKS' TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-10-50, CHAPEL OAKS WILL RECOGNIZE THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS, IF INCURRED, ARE RECOGNIZED AS A COMPONENT OF INCOME TAX EXPENSE. CHAPEL OAKS' INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 102,453. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -2,767. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,767. X X X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 MICHAEL MCRAE PRESIDENT/CEO 0 366804 0 0 0 2250 0 29408 0 3489 0 401951 0 0 DENNIS KANT SENIOR VP/CFO 0 214010 0 0 0 0 0 11142 0 8528 0 233680 0 0 ROBERT BOURG VP OF ORGANIZATIONAL TRAIN 0 172363 0 0 0 0 0 8812 0 15394 0 196569 0 0 PART I, LINE 1A ST. ANN'S COMMUNITY PROVIDED THE FOLLOWING BENEFITS FOR THE PRESIDENT/CEO: PERSONAL CAR ALLOWANCE OF $2,250; AND REIMBURSEMENT OF PROFESSIONAL COACHING FEES OF $28,044. ALL OF THESE ITEMS WERE CONSIDERED TAXABLE BENEFITS FOR THE PRESIDENT/CEO AND WERE INCLUDED AS WAGE COMPENSATIONON ON THE FORM W-2. PART I, LINE 7 80% IS TIED TO KEY ORGANIZATIONAL GOALS. 20% IS TIED TO INDIVIDUAL PERFORMANCE VS ORGANIZATIONAL GOALS. FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION FOR THE REPORT IS PREPARED BY ST. ANN'S STAFF, PROVIDED AND REVIEWED BY EFPR GROUP, LLP. FINAL REPORTS ARE REVIEWED BY THE ST. ANN'S ACCOUNTING TEAM, INCLUDING THE DIRECTOR OF FINANCE AND CFO, AND PROVIDED TO THE CEO AND BOARD MEMBERS FOR COMMENTS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS (INCLUDING THE PRESIDENT AND CEO) ARE REQUIRED TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE FORMS ARE THEN REVIEWED BY THE VP OF ORGANIZATIONAL DEVELOPMENT AND ANY POTENTIAL CONFLICTS ARE DEALT WITH AS NEEDED INCLUDING ABSTAINING FROM VOTING ON MATTERS RELATED TO SUCH CONFLICTS. ANY PERSON COVERED BY THE POLICY SHALL NOT KNOWINGLY USE HIS OR HER POSITION FOR PERSONAL GAIN, TO COMPROMISE ST. ANN'S INTERESTS, OR TO ALLOW A CONFLICT TO ARISE BETWEEN ST. ANN'S INTEREST AND HIS OR HER PERSONAL INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR AN INDEPENDENT WAGE STUDY IS CONDUCTED BY A CONSULTANT. DIRECTORS AND ABOVE, EXCEPT CEO, ARE REVIEWED BY VP OF HR AND CEO WITH ADJUSTMENTS MADE AS NEEDED TO MAINTAIN COMPETITIVENESS. CEO DATA IS REVIEWED BY A COMMITTEE INCLUDING THE BOARD CHAIR, PAST BOARD CHAIR, AND HR COMMITTEE CHAIR. ADJUSTMENTS MADE AS NEEDED TO MAINTAIN MARKET COMPETITIVENESS. 2016 VPS AND CEO DATA REVIEWED; 2016 DIRECTOR LEVEL DATA REVIEWED. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE MADE AVAILBALE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 102,453. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. FORM 990, PART V, LINE 2A: ALL INDIVIDUALS WORKING AT CHAPEL OAKS, INC. ("CO") ARE EMPLOYEES OF ST. ANN'S HOME FOR THE AGED ("SAH") AND ARE REPORTED ON ITS FORM 941 UNDER EIN 16-0743146. THE SALARY AND BENEFIT EXPENSES REPORTED ON FORM 990, PART IX ARE CO'S ALLOCATED PAYROLL COSTS BASED ON TIME SPENT BY THE SHARED EMPLOYEES. SAH IS AN AFFILIATED TAX-EXEMPT ORGANIZATION. ST ANN'S HOME FOR THE AGED 1500 PORTLAND AVENUE ROCHESTER NY 14621 160743146 SKILLED NURSING HOME NY 501(C)(3) LINE 10 ST ANN'S OF GREATER ROCHESTER INC 0 ST ANN'S FOUNDATION INC 1500 PORTLAND AVENUE ROCHESTER NY 14621 161379536 PROVIDE FINANCIAL SUPPORT FOR ST. ANN'S COMMUNITY NY 501(C)(3) LINE 12A, I ST ANN'S OF GREATER ROCHESTER INC 0 ST ANN'S NURSING HOME COMPANY INC DBA THE HERITAGE 1500 PORTLAND AVENUE ROCHESTER NY 14621 237098164 SKILLED NURSING HOME NY 501(C)(3) LINE 10 ST ANN'S OF GREATER ROCHESTER INC 0 ST ANN'S OF GREATER ROCHESTER INC 1500 PORTLAND AVENUE ROCHESTER NY 14621 161494042 PARENT CORPORATION PROVIDING SUPPORT FOR ST. ANN'S COMMUNITY NY 501(C)(3) LINE 12B, II N/A 0 ST ANN'S SENIOR HOUSING INC DBA CHERRY RIDGE 1500 PORTLAND AVENUE ROCHESTER NY 14621 760705854 SENIOR INDEPENDENT LIVING HOUSING NY 501(C)(3) LINE 10 ST ANN'S OF GREATER ROCHESTER INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1