2025-11-05T09:49:42+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 135562312 Miriam Osborn Memorial Home Association MIRI 9149258278 101 THEALL ROAD RYE NY 10580 ROBERT S DAVIS CFO AND TREASURER 9149258278 2025-11-05 true Aaron Shapiro P01333816 2128127000 2025-11-05 2024 2025-03-06 01:10:19Z ROBERT S DAVIS 101 THEALL ROAD RYE NY 10580 63210782 false X WWW.THEOSBORN.ORG X 1892 NY TO ENRICH THE LIVES OF THOSE WE SERVE IN AN INSPIRING, CARING COMMUNITY WHILE SUSTAINING OUR COMMITMENT TO EXCELLENCE. 15 15 561 76 0 1388363 210000 46615270 50078763 4318982 1716833 700413 680029 53023028 52685625 260000 0 0 0 29579304 31716976 0 0 0 26326847 26499728 56166151 58216704 -3143123 -5531079 154027708 161769076 231091931 239833885 -77064223 -78064809 MIRIAM OSBORN MEMORIAL HOME ASSOCIATION OPERATES TO ENRICH THE LIVES OF THOSE WE SERVE IN AN INSPIRING, CARING COMMUNITY WHILE SUSTAINING OUR COMMITMENT TO EXCELLENCE. false false 47132869 47788353 THE OSBORN OPERATES A SENIOR LIVING COMMUNITY OFFERING A CONTINUUM OF CARE WHICH INCLUDES INDEPENDENT LIVING RESIDENCES AND SERVICES, ASSISTED LIVING RESIDENCES AND SERVICES, THE H.O.P.E. CENTER FOR MEMORY CARE, AND A SKILLED NURSING FACILITY SERVING OVER 800 SENIOR CITIZENS, THE PAVILION. MEDICAL AND NURSING STAFF ARE SPECIALISTS IN LONG TERM CHRONIC CARE INCLUDING CARE FOR THOSE AFFECTED WITH ALZHEIMER'S DISEASE AND RELATED DEMENTIA, AND SUB-ACUTE CARE INCLUDING SHORT-TERM PHYSICAL REHABILITATION, SUB-ACUTE MEDICAL CARE, HOSPICECARE, AND RESPITE CARE. CHARITY CARE NOT BILLED OR COLLECTED AT MARKET RATES WAS $1,687,556 IN 2024. THE ESTIMATED COST OF PROVIDING CHARITY CARE WAS $1,975,707 IN 2024. 2290410 MIRIAM OSBORN MEMORIAL HOME ASSOCIATON PERFORMS ADMINISTRATIVE SERVICES FOR STERLING HOME CARE AND THE OSBORN FOUNDATION AND RECEIVES MANAGEMENT FEES FOR THESE SERVICES. 47132869 true true false true false false false true true false true true false false true false true true false false true false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 113 0 561 true false false false false false false false false false false false false X 15 15 false false false false true true true true true false false false true true true true true true true true false false NY X ROBERT S DAVIS 9149258278 101 THEALL ROAD RYE NY 10580 LINDA BIANCO MILLER ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 RODERIC L ROLETT PAST CHAIR 2.0 0.0 X X 0 0 0 ALBERT BRUNNER TRUSTEE 2.0 2.0 X 0 0 0 ANN MARIE PETACH TRUSTEE 2.0 0.0 X 0 0 0 BRADLEY G RAZOOK TRUSTEE 2.0 0.0 X 0 0 0 BRUCE MACLEOD TRUSTEE 2.0 X 0 0 0 DR ROMELLE MALONEY TRUSTEE 2.0 2.0 X 0 0 0 FREDERICK G SYKES CHAIR 2.0 0.0 X 0 0 0 JEFFREY SHERMAN TRUSTEE 2.0 0.0 X 0 0 0 LINDA RAPPAPORT TRUSTEE 2.0 0.0 X 0 0 0 MARC KOSAK TRUSTEE 2.0 2.0 X 0 0 0 MICHAEL REID TRUSTEE 2.0 0.0 X 0 0 0 SUSAN MILLER TRUSTEE 2.0 4.0 X 0 0 0 THOMAS M SAUNDERS TRUSTEE 2.0 2.0 X 0 0 0 WILLIAM D HOLDEN TRUSTEE 2.0 0.0 X 0 0 0 CHRISTOPHER FERRERI CHIEF OPERATING OFFICER 37.5 0.0 X 439294 0 76805 MATTHEW ANDERSON PRESIDENT/CEO 25.2 12.3 X 489470 237893 105949 ROBERT S DAVIS CFO AND TREASURER 25.2 12.3 X 345213 167782 106510 ANDY GOOLCHARAN VP INFORMATION TECHNOLOGY 37.5 0.0 X 237662 0 13491 CHRISTA PICCIANO-DANIELLO VP SALES 37.5 0.0 X 224429 0 68759 ELIZABETH ROSSI VP HUMAN RESOURCES 37.5 0.0 X 273479 0 73196 RICHARD SGAGLIO VP MARKETING AND FUNDRAISING 25.2 12.3 X 113318 55075 42564 STEPHANIE LARSEN VP AND GENERAL COUNSEL 37.5 0.0 X 277711 0 58893 ANDREW HORN DIRECTOR OF DINING 37.5 0.0 X 157981 0 39472 GOPAL PATEL DIR. OF FINANCIAL REPORTING 37.5 0.0 X 167952 0 53826 MICHAEL D FREDDINO CONTROLLER 37.5 0.0 X 193768 0 50317 ROBERT D'ELIA Rehab Director 37.5 0.0 X 157236 0 65837 ZENAE M MERCHANT ADMINISTRATOR 37.5 0.0 X 207206 0 28062 3284719 460750 783681 42 false true false US FOODSERVICE INC PO BOX 641871 PITTSBURGH PA 15264 FOOD SERVICES 1153842 ANDRON CONSTRUCTION CORP 21 ANDERSON LANE GOLDENS BRIDGE NY 10526 CONSTRUCTION 978254 CS LANDSCAPING SERVICES AND MASONRY DESIGN INC PO BOX 707 ARMONK NY 10504 LANDSCAPING 829852 SOUND COMMUNICATIONS INC 149 W 36TH ST FL 11 NEW YORK NY 10018 DIGITAL MEDIA SERVICES 764021 AG PREMIUM CONTRACTING LLC 2460 MICKLE AVE BRONX NY 10469 INTERIOR/EXTERIOR DESIGN 639915 49 200000 10000 210000 RESIDENT FEES 623000 47788353 47788353 MANAGEMENT FEES 561000 2290410 2290410 0 0 0 0 50078763 738749 738749 80864 7914 72950 0 72950 72950 11495327 10517243 978084 0 978084 978084 0 MISCELLANEOUS 900099 607079 607079 0 0 0 0 607079 52685625 50078763 0 2396862 2863333 2314643 548690 20966698 16907992 4058706 904961 740710 164251 5227562 4278760 948802 1754422 1435994 318428 96680 96680 101456 101456 3648 3648 300677 300677 188364 0 188364 0 1306303 1306303 1212545 580213 632332 744898 744898 6061867 6028309 33558 673433 673433 9052295 8981687 70608 993263 993263 MEDICAL FEES, DRUGS, AND SUPPLIES 2999723 2937165 62558 FOOD 1826544 1826544 CASH RECEIPTS ASSESSMENT 510613 510613 HOUSEKEEPING/KITCHEN SUPPLY 427419 427419 0 0 0 0 58216704 47132869 11083835 0 5531103 6628205 621520 490934 2490952 2084963 0 0 0 0 995394 1160120 264082097 179587995 83606117 84494102 30173869 37892955 27969263 26429866 0 2639490 2587931 154027708 161769076 8107221 9769534 20108513 18188392 1041823 869059 0 0 201834374 211006900 231091931 239833885 X -77064223 -78064809 -77064223 -78064809 154027708 161769076 X -5531079 4516869 13624 X false true true false X 190000 926920 1011844 1388363 210000 3727127 40278810 40409292 43013349 46615270 50078763 220395484 0 0 0 40468810 41336212 44025193 48003633 50288763 224122611 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 224122611 341146 359334 491673 721397 819613 2733163 0 341146 359334 491673 721397 819613 2733163 0 1753290 507935 571577 634680 607079 4074561 42563246 42203481 45088443 49359710 51715455 230930335 0.97052 0.97009 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 1753290.0, COLUMN B - 507935.0, COLUMN C - 571577.0, COLUMN D - 634680.0, COLUMN E - 607079.0, COLUMN F - 4074561.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 3648 false false 3648 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY PORTION OF MEMBERSHIP DUES ASSOCIATED WITH LOBBYING ACTIVITIES. 102600 X false false true X 1 1 212917331 135053160 77864171 20978686 16640336 4338350 30186079 27894499 2291580 84494102 Closely-held equity interests Financial derivatives OTHER SECURITIES 26429866 F 26429866 Federal Income Taxes REFUNDABLE ENTRANCE FEE 209297226 PREMIUM ON BOND PAYABLE 1698874 SECURITY DEPOSITS 10800 211006900 56963815 4516869 61998 4578867 52384948 300677 0 300677 52685625 57923941 7914 7914 57916027 300677 0 300677 58216704 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections THE ART COLLECTION PROVIDES EMOTIONAL AND PSYCHOSOCIAL SUPPORT TO THE OSBORN'S RESIDENTS AND THEIR LOVED ONES. THE BREADTH OF THE COLLECTION APPEALS TO A DIVERSE GROUP OF RESIDENTS, AND IS EASILY ACCESSIBLE TO OLDER ADULTS AND PERSONS OF ALL ABILITIES. Schedule D, Part IV, Line 2b Explanation of escrow agreement WAITING LIST DEPOSITS HELD IN CASH ESCROW ACCOUNTS ARE HELD ON BEHALF OF FUTURE RESIDENTS. ADDITIONALLY, RESIDENT FUNDS DEPOSITS ARE HELD IN CASH ACCOUNTS SEPARATE FROM REGULAR CASH OF THE ORGANIZATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSE - 7914 CHANGE IN LIFE INSURANCE - 54084 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSE - 7914 Europe (Including Iceland and Greenland) 0 0 Investments 892344 East Asia and the Pacific 0 0 Investments 5392584 South Asia 0 0 Investments 4766499 0 0 0 0 0 0 11051427 0 11051427 false false false false false false X true true X X X X X X false true false false false false false true false MATTHEW ANDERSON PRESIDENT/CEO 349484 169857 122744 59656 17242 8380 10447 5078 60850 29574 560767 272545 0 0 ROBERT S DAVIS CFO AND TREASURER 256567 124697 68179 33137 20467 9948 10447 5078 61227 29758 416887 202618 0 0 CHRISTOPHER FERRERI CHIEF OPERATING OFFICER 351606 0 62338 0 25350 0 15525 0 61280 0 516099 0 0 0 ELIZABETH ROSSI VP HUMAN RESOURCES 224839 0 45867 0 2773 0 12789 0 60407 0 346675 0 0 0 STEPHANIE LARSEN VP AND GENERAL COUNSEL 233871 0 40919 0 2921 0 13098 0 45795 0 336604 0 0 0 CHRISTA PICCIANO-DANIELLO VP SALES 201499 0 20481 0 2449 0 10500 0 58259 0 293188 0 0 0 RICHARD SGAGLIO VP MARKETING AND FUNDRAISING 98681 47961 12878 6259 1759 855 5082 2470 23561 11451 141961 68996 0 0 ANDY GOOLCHARAN VP INFORMATION TECHNOLOGY 215873 0 20456 0 1333 0 10758 0 2733 0 251153 0 0 0 ROBERT D'ELIA Rehab Director 154056 0 3000 0 180 0 7578 0 58259 0 223073 0 0 0 MICHAEL D FREDDINO CONTROLLER 189976 0 3000 0 792 0 9119 0 41198 0 244085 0 0 0 GOPAL PATEL DIR. OF FINANCIAL REPORTING 166428 0 0 0 1524 0 8289 0 45537 0 221778 0 0 0 ANDREW HORN DIRECTOR OF DINING 157321 0 0 0 660 0 7355 0 32117 0 197453 0 0 0 ZENAE M MERCHANT ADMINISTRATOR 204110 0 3000 0 96 0 9465 0 18597 0 235268 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE CEO AND DIRECTOR OF FACILITIES AND PROPERTY RESIDE ON CAMPUS AS REQUIRED BY THE OSBORN AS A CONDITION OF EMPLOYMENT. THIS BENEFIT QUALIFIES UNDER SECTION 119 OF THE IRS CODE AND IS NON-TAXABLE. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN 2024, THE FOLLOWING INDIVIDUALS PARTICIPATED A IN 457(B) PLAN: MATTHEW ANDERSON: $15,478 ROBERT S. DAVIS: $15,478 CHRISTOPHER FERRERI: $23,000 Schedule J, Part I, Line 7 Non-fixed payments THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES ALL BONUSES FOR THE OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES. WHEN CALCULATING THE BONUSES, THEY BASE IT ON INDIVIDUAL PERFORMANCE. A WESTCHESTER COUNTY LOCAL DEVELOPMENT CORPORATION 455135576 95737TEG1 2019-04-25 31053262 TO REFUND 2012 BONDS false false false A 0 0 31053676 0 0 0 539410 0 0 0 31053676 7421 true false false true A false true false false false false 0.0013 0.0003 0.0016 false false 0 false true A false true false false false false 0 false false false 0 false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WESTCHESTER COUNTY LOCAL DEVELOPMENT CORPORATION ESCROW EARNINGS AS OF 12/31/2024 : $753.44 DESCRIPTION OF PURPOSE: TO REFUND THE 2012 BOND PART II LINE 3 TOTAL PROCEEDS OF ISSUE CONSISTS OF THE FOLLOWING ISSUE PROCEEDS 04/25/2019 - $31,053,261.50 ESCROW EARNINGS AS OF 12/31/2024 - $753.44 TOTAL PROCEEDS OF ISSUE - $31,054,014.94 Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE ORGANIZATION IS THE OSBORN NETWORK, A NEW YORK NOT-FOR-PROFIT CORPORATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE OSBORN NETWORK, INCORPORATED MAY ELECT ONE OR MORE TRUSTEES OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE SOLE MEMBER MUST APPROVE ANY CHANGES TO THE BY-LAWS AND APPOINTS TRUSTEES TO THE BOARD OF TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 WAS REVIEWED BY THE CFO, THE CONTROLLER, THE DIRECTOR OF FINANCIAL REPORTING AND INTERNAL AUDIT, AND THE BOARD OF TRUSTEES PRIOR TO BEING SUBMITTED TO THE IRS. ANY ISSUES WITH THE 990 ARE PRESENTED TO THE CFO. THE AUDIT COMMITTEE MUST APPROVE ANY CHANGES. Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS, DIRECTORS, AND KEY EMPLOYEES FOLLOW THE CONFLICT OF INTEREST POLICY SET FORTH BY MIRIAM OSBORN MEMORIAL HOME ASSOCIATION. IF ANY CONFLICT OF INTEREST EXISTS, IT MUST BE DISCLOSED TO THE BOARD PRIOR TO IMPORTANT DECISION VOTES TAKEN. IF THE AUDIT COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST DOES EXIST, THE INDIVIDUAL ASSOCIATED WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS RELATING TO THAT CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE OSBORN CONTRACTED WITH SULLIVANCOTTER TO CONDUCT AN EXECUTIVE COMPENSATION STUDY AT YEAR END IN 2024. THE STUDY WAS COMPLETED IN EARLY 2025 AND WAS USED TO ASSESS EXECUTIVE COMPENSATION FOR THE NINE SENIOR MANAGERS OF THE ORGANIZATION. We "age up" the data to the current year under the direction of our compensation consultant. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE OSBORN'S COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES ESTABLISHES COMPENSATION, WHICH IS THEN SUBMITTED FOR REVIEW AND APPROVAL THE BOARD. TO DETERMINE COMPENSATION, THE COMPENSATION COMMITTEE UTILIZES AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, 990 OF OTHER ORGANIZATIONS, AND WRITTEN EMPLOYMENT CONTRACT. SALARIES WERE LAST REVIEWED IN 2024 AND PERFORMANCE EVALUATIONS ARE REVIEWED ON AN ANNUAL BASIS. Form 990, Part VI, Line 19 Required documents available to the public THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances ADJUSTMENT TO MINIMUM PENSION LIABILITY - -40460; INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE - 54084; Total - 13624; STERLING HOME CARE INC 101 THEALL ROAD RYE NY 10580 133890611 HOME CARE NY 501(c)(3) 10 OSBORN NTWRK false THE OSBORN NETWORK INCORPORATED 101 THEALL ROAD RYE NY 10580 463093940 SOLE MEMBER NY 501(c)(3) Type II NA false THE OSBORN FOUNDATION 101 THEALL ROAD RYE NY 10580 474600665 RAISE FUNDS NY 501(c)(3) Type II OSBORN NTWRK false false false true false false false false false false true false false true true true false true false false