2017-11-07T16:36:33-07:00 2016-12-31 990 2016-01-01 223257719 GENESEE REGION HOME CARE OF ONTARIO COUNTY GENE 5852384579 165 Court Street Rochester NY 14647 James Haefner Sr Vice President & Asst Treasurer 5853276505 2017-11-07 206.197.236.42 2016 2018-03-14 21:41:22Z Home Care Plus Paul Eisenstat 165 Court Street Rochester NY 14647 12403041 0 X www.lifetimecare.org X 1994 NY To deliver compassionate, personalized care to adults and children who are ill or injured. 13 11 544 0 0 0 0 0 14016581 12403041 0 0 0 0 14016581 12403041 0 0 0 0 13354996 12051757 0 0 0 1641600 1453262 14996596 13505019 -980015 -1101978 939292 939292 12645020 13746998 -11705728 -12807706 To deliver compassionate, personalized care to adults and children who are ill or injured. 0 0 522608 822448 Home Health Care: Licensed Services - Provides services in the home for persons who require nursing care. (10,165 Hours) 11764524 11557186 Home Health Care: Home Health Aides - Provides services in the homes to persons who require trained medical services. (396,076 Hours) 0 0 0 12287132 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 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 1 0 0 0 1 0 0 1 544 1 0 0 0 0 0 0 0 0 0 0 X 13 11 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X James Haefner 5853276505 165 Court Street Rochester NY 14647 Paul Eisenstat CEO 0 40 X X 0 596869 53700 Joseph Kurnath MD Chairman & Director 0 0 X X 0 66800 0 Marilyn Dollinger Vice Chair & Director 0 0 X X 0 0 0 Alfred Matt Vice Chair & Director 0 0 X X 0 82550 0 Jordon Brown Director 0 0 X 0 0 0 Mordecai Kolko Director 0 0 X 0 0 0 Manuel Matos MD Director 0 0 X 0 0 0 Jagat Mehta MD Director 0 0 X 0 0 0 Deborah Minor Director 0 0 X 0 0 0 Elane Daly Director 0 0 X 0 0 0 Charles Stuart Director 0 0 X 0 62800 0 Peter Paulsen Director 0 0 X 0 0 0 James Norman Director 0 0 X 0 62400 0 Augustin Melendez Director 0 0 X 0 0 0 Dorothy Coleman CFO & Treasurer 0 40.00 X 0 1078697 90488 Stephen Sloan Secretary 0 40.00 X 0 847747 139629 James Haefner Assistant Treasurer 0 40.00 X 0 299340 77558 Patricia Heffernan President 0 40.00 X 0 754445 73255 Stephen Cohen President 20 20 X 0 367205 62515 Terrence Tehan COO 0 40.00 X 0 602502 68470 Margaret Cassady Assistant Secretary 0 40.00 X 0 304095 35437 David Klein Former CEO 0 0 X 0 5132262 11550 0 10257712 612602 0 1 1 0 0 0 Home Health Care Services 621610 12403041 12403041 0 0 0 0 0 0 12403041 0 0 0 0 0 12403041 12403041 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10023654 9408368 615286 0 0 0 0 0 1300302 1220485 79817 0 727801 683126 44675 0 0 0 0 1586 0 1586 0 15080 0 15080 0 0 0 0 0 0 0 0 0 0 0 185649 16196 169453 0 28551 0 28551 0 163408 114011 49397 0 27897 0 27897 0 0 0 0 0 233480 138823 94657 0 629473 628553 920 0 0 0 0 0 8911 5342 3569 0 0 0 0 0 0 0 0 0 0 0 0 0 7749 172 7577 0 Other expense 91466 32842 58624 0 Bad debt expense 39214 39214 0 0 Employee referrals 20798 0 20798 0 13505019 12287132 1217887 0 939292 939292 939292 939292 12645020 13746998 12645020 13746998 X -11705728 -12807706 0 0 0 0 -11705728 -12807706 939292 939292 -1101978 0 0 0 0 0 X 0 1 X 1 0 X 10455778 13291466 13581561 14016581 12403041 63748427 10455778 13291466 13581561 14016581 12403041 63748427 63748427 10455778 13291466 13581561 14016581 12403041 63748427 1 1 0 0 X Due to Genesee Region Home Care Association 13746998 13746998 X 12403041 0 0 0 0 0 12403041 0 0 0 12403041 13505019 0 0 0 0 0 13505019 0 0 0 13505019 Schedule D, Part X, Line 2 FASB ASC Topic 740, Income Taxes provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax position must meet a more likely than not recognition threshold at the effective date to be recognized upon the adoption of this interpretation and in subsequent periods. This topic also provides guidance on measurement, derecogntion, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company recognizes any interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying statement of activities and changes in net assets. Accrued interest and penalties are included within the related tax liability line in the consolidated balance sheet. There were no interest and penalties recognized for 2016 or 2015. The Company does not anticipate significant increases or decrease in its uncertain tax positions within the next twelve months. 0 1 1 0 0 0 0 0 0 Paul Eisenstat CEO 0 378442 0 216466 0 1961 0 34574 0 19126 0 650569 0 0 Dorothy Coleman CFO & Treasurer 0 562965 0 505344 0 10388 0 66374 0 24113 0 1169184 0 0 Stephen Sloan Secretary 0 473714 0 365374 0 8659 0 116009 0 23620 0 987376 0 0 James Haefner Assistant Treasurer 0 220595 0 75006 0 3739 0 53135 0 24423 0 376898 0 0 Patricia Heffernan President 0 104971 0 181170 0 468304 0 52725 0 20530 0 827700 0 18628 Stephen Cohen President 0 296763 0 65513 0 4929 0 38436 0 24079 0 429720 0 0 Terrence Tehan COO 0 245403 0 87840 0 269259 0 44722 0 23748 0 670972 0 0 Margaret Cassady Assistant Secretary 0 258013 0 43130 0 2952 0 25186 0 10251 0 339532 0 0 David Klein Former CEO 0 0 0 0 0 5132262 0 0 0 11550 0 5143812 0 1967680 Schedule J, Part I, Line 3 The CEO of the filing organization is compensated by a related organization. His compensation is determined in accordance with a Board of Directors approved Executive Compensation Philosophy. The executive compensation process includes an evaluation of market comparable organizations. The Secretary and CFO and Treasurer of the filing organization are also the Secretary and CFO and Treasurer of the related organization. The process to determine their compensation includes the use of an external consultant and approval of the Board of Directors of the related organization. Schedule J, Part I, Line 4 Line 4b - The following persons from Part VII, Section A, Line 1a participated in a supplemental nonqualified retirement plan of a related organization: D. Klein, P. Heffernan, T. Tehan, D. Coleman, S. Sloan, P. Eisenstat, J. Haefner, M. Cassady and S. Cohen. Line 4c - D. Klein participated in an equity-based compensation arrangement of a related entity that resulted in a 2016 distribution of $3,515,443. Schedule J, Part II Schedule J Part II, Column (B)(iii) - The amount of Other Reportable Compensation for David Klein of $5,132,262 consists primarily of a distribution of $3,515,443 from an equity-based compensation arrangement of a related party and payments of $1,610,815 from a Supplemental Excess Retirement Plan (SERP) maintained by a related party (parent). The SERP payment and $356,865 of the equity-based distribution were reported on a prior 990 and are reflected as such in Column (F). The amount of Other Reportable Compensation of $468,304 for Patricia Heffernan includes a total of $418,929 of imputed income which was not actually received by Ms. Heffernan in 2016. The imputed income for Ms. Heffernan includes the entire amount of the present value of the non-qualified retirement plan benefits that will be paid to Ms. Heffernan over her lifetime as an annuity. This benefit was earned by Ms. Heffernan based upon her length of service and compensation according to provisions of the retirement plan. Ms. Heffernan did not actually receive any portion of this benefit in 2016. As required by IRC Section 3121 regulations, the entire value of the lifetime benefit is recognized in 2016 and applicable FICA and FUTA taxes are paid. There was also a payout of accrued vacation upon her retirement. This payment of $46,360 was also included in Other Reportable Compensation. The amount of Other Reportable Compensation of $269,259 for Terrance Tehan includes a total of $266,295 of imputed income which was not actually received by Mr. Tehan in 2016. The imputed income for Mr. Tehan includes the entire amount of the present value of the non-qualified retirement plan benefits that will be paid to Mr. Tehan over his lifetime as an annuity. This benefit was earned by Mr. Tehan based upon his length of service and compensation according to provisions of the retirement plan. Mr. Tehan did not actually receive any portion of this benefit in 2016. As required by IRC Section 3121 regulations, the entire value of the lifetime benefit is recognized in 2016 and applicable FICA and FUTA taxes are paid. Form 990, Part VI, Section A, Line 2 GRHCOC officers Terrence Tehan and Patricia Heffernan are employees of Excellus Health Plan, Inc. (a related organization). Such employees have a business relationship with GRHCA officers Dorothy Coleman, Paul Eisenstat, Stephen Sloan, James Haefner, Margaret Cassady and Stephen Cohen who are also officers on Excellus Health Plan, Inc. Form 990, Part VI, Section A, Line 6 The organization has a sole corporate Class A Member, as well as individual Class B members who are the same individuals serving as Class B directors of the organization. Form 990, Part VI, Section A, Line 7a Pursuant to a resolution of the Board of Director of Genesee Region Home Care Association, Inc. the sole Class A member of the organization, the Chief Executive Officer of Genesee Region Home Care Association, Inc. is empowered to act on behalf of Genesee Region Home Care Association, Inc. to elect or reelect the organization's Class A directors. The members of the organization elect the Class A and Class B directors at a joint annual meeting of the sole member and Board of Directors of the organization, which is held during the first six months of the year pursuant to the Bylaws of the organization. Form 990, Part VI, Section A, Line 7b Bylaws amendments must be approved by the sole Class A member. Certain governance actions (such a the sale of all or substantially all of the assets of the organization) require approval of the members under the New York Not-for-Profit Corporation Law. Form 990, Part VI, Section B, Line 11b A copy of the Form 990 was provided to the Board of Directors prior to filing allowing the opportunity to review. Form 990, Part VI, Section B, Line 12c All employees review the Code of Conduct at an annual mandatory training. Directors and above also complete an annual questionnaire to identify potential conflicts of interest. Any potential violations are investigated by compliance personnel and corrective measures are taken as appropriate. Form 990, Part VI, Section B, Line 15 a) In determining compensation of the organization's CEO, the organization depended on compensation surveys and studies that are completed by Human Resources annually. b) In determining compensation of the organization's Other Officers, the organization depended on compensation surveys and studies that are completed by Human Resources annually. Form 990, Part VI, Section C, Line 18 Form 990 is available via Guidestar.org. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policies, and financial statements are available to the public upon request. Genesee Region Home Care Association Inc 165 Court Street Rochester NY 14647 160844109 Provide Home Health Services NY 501 (c)(3) 509(a)(2) Excellus Health Plan Inc 1 Genesee Valley Group Health Association Inc 165 Court Street Rochester NY 14647 161005419 Provide Health Services NY 501(c)(3) 170(b)(1)(A)(iii) Excellus Health Plan Inc 1 Excellus Health Plan Inc 165 Court Street Rochester NY 14647 150329043 Health Insurer NY N/A C 1 Lifetime Healthcare Inc 165 Court Street Rochester NY 14647 161514675 Holding Company NY N/A C 1 Excellus Acquisition Inc 165 Court Street Rochester NY 14647 061680689 Holding Company NY N/A C 1 MedAmerica Inc 165 Court Street Rochester NY 14647 161581817 Holding Company NY N/A C 1 Excellus Ventures Inc 165 Court Street Rochester NY 14647 161550984 Holding Company NY N/A C 1 Upstate Professional Liability Corporation 165 Court Street Rochester NY 14647 141783968 Inactive NY N/A C 1 Beacon Network Services Inc 165 Court Street Rochester NY 14647 141830065 Inactive NY N/A C 1 Lifetime Benefit Solutions Inc 165 Court Street Rochester NY 14647 161171765 Third Party Administrator NY N/A C 1 MedAmerica Insurance Company of New York 165 Court Street Rochester NY 14647 161310986 Long Term Care Insurance NY N/A C 1 MedAmerica Insurance Company 165 Court Street Rochester NY 14647 340977231 Long Term Care Insurance PA N/A C 1 MedAmerica Insurance Company of Florida 165 Court Street Rochester NY 14647 141993330 Long Term Care Insurance FL N/A C 1 Excellus Insurance Agency Inc 165 Court Street Rochester NY 14647 161588653 Insurance Agancy NY N/A C 1 MIG Assurance 165 Court Street Rochester NY 14647 980210843 Long Term Care Insurer CJ N/A C 1 Lifetime Healthcare Companies Workers' Compensation Trust 165 Court Street Rochester NY 14647 161483185 Grantor Trust NY N/A T 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 Genesee Region Home Care Association Inc l 4531046 Arm's Length