2016-08-25T09:23:47-05:00 2015-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2015-01-01 131740497 WARTBURG HOME OF THE EVANGELICAL LUTHERAN CHURCH WART 9146990800 WARTBURG PLACE MOUNT VERNON NY 10552 DAVID GENTNER PRESIDENT/CEO 9146990800 2016-08-24 1 GARRETT M HIGGINS P00543209 9143818900 2016-08-24 2015 2016-12-15 16:53:06Z DAVID GENTNER WARTBURG PLACE MOUNT VERNON NY 10552 40392507 0 X WWW.THEWARTBURG.ORG X 1985 NY TO PROVIDE RESIDENTIAL HEALTH, LONG-TERM HEALTH, ADULT DAY AND RESPITE CARE IN A SKILLED NURSING FACILITY. 14 14 829 115 0 0 7052830 2498345 29604846 32167826 592113 922215 318678 464792 37568467 36053178 24080 4350 0 0 23783274 23210558 0 0 580947 13920728 14002057 37728082 37216965 -159615 -1163787 57499408 50696926 22918747 17878234 34580661 32818692 X TO PROVIDE RESIDENTIAL HEALTH, LONG-TERM HEALTH, ADULT DAY AND RESPITE CARE IN A SKILLED NURSING FACILITY. 0 0 26093717 4350 28111340 THE SKILLED NURSING PROGRAM PROVIDES VARIOUS LEVELS OF LONG TERM CARE BASED ON THE INDIVIDUAL'S NEEDS. IT ALSO INCLUDES SHORT TERM SUB-ACUTE REHABILITATION SERVICES DESIGNED FOR ADULTS WHO ARE RECOVERING FROM INJURY, SURGERY OR DISEASE. THE SKILLED NURSING PROGRAM HAS SERVICED 1,014 ADULTS THROUGHOUT 2015. 1530334 1521149 THE ADULT DAY SERVICES CONSIST OF MEDICAL AND SOCIAL MODELS. THE MEDICAL MODEL IS FOR ADULTS NEEDING BOTH ENRICHED SOCIAL ACTIVITIES AND MEDICAL/HEALTH SUPPORT SERVICES. THIS PROGRAM PROVIDES COMPREHENSIVE MONITORING OF HEALTH NEEDS AND A CAREFULLY PLANNED PROGRAM OF THERAPIES AND ACTIVITIES DESIGNED TO MAINTAIN AND IMPROVE THEIR WELL-BEING. THE SOCIAL MODEL IS FOR ADULTS WHO WOULD BENEFIT FROM AN ENRICHED PROGRAM OF RECREATIONAL AND SOCIAL ACTIVITIES IN A PROFESSIONALLY SUPERVISED ENVIRONMENT. IT OFFERS A WIDE RANGE OF ACTIVITIES TO HELP SENIORS IN REASONABLY GOOD HEALTH MAINTAIN THEIR ZEST FOR LIVING. THE WARTBURG ADULT DAY CARE PROGRAMS HAVE SERVICED 54 PERSONS THROUGHOUT 2015. 961702 957877 THE LONG TERM HOME HEALTH CARE PROGRAM OFFERS IN-HOME CARE FOR PEOPLE LIVING WITH CHRONIC ILLNESS OR DISABILITIES. PROFESSIONAL SERVICE PLANS ARE DEVELOPED FOR EACH INDIVIDUAL BASED ON THEIR NEEDS IN CONSULTATION WITH THE PATIENT, FAMILY AND PERSONAL PHYSICIAN. THIS PROGRAM ENABLES THE CLIENTS TO REMAIN IN THEIR HOME AND RECEIVE A WIDE RANGE OF SERVICES. THE WARTBURG HAS SERVICED 190 LTHHC CLIENTS THROUGHOUT 2015. 349676 1577460 THE ORGANIZATION ALSO OFFERS OTHER OUTPATIENT SERVICES AND RESPITE CARE. 349676 1577460 28935429 1 1 0 1 0 0 0 0 1 1 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 1 1 0 0 1 129 0 829 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH SESSA 9146990800 WARTBURG PLACE MOUNT VERNON NY 10552 REV AMANDUS J DERR CHAIR 0.50 1.50 X X 0 0 0 REV ERIC O OLSEN 1ST VICE CHAIR 0.50 1.50 X X 0 0 0 CAROL A DELANEY 2ND VICE CHAIR 0.50 1.50 X X 0 0 0 THOMAS A ROTH SECRETARY 0.50 1.50 X X 0 0 0 JEANETTE CARLSON BOARD MEMBER 0.50 1.50 X 0 0 0 CAROLYN WAGNER BOARD MEMBER 0.50 1.50 X 0 0 0 FLOYD V MYERS BOARD MEMBER 0.50 1.50 X 0 0 0 MAE R CARPENTER BOARD MEMBER 0.50 1.50 X 0 0 0 THOMAS P BENSON BOARD MEMBER 0.50 1.50 X 0 0 0 JUDY WILLIAMS BOARD MEMBER 0.50 1.50 X 0 0 0 MICHAEL HOLDEN BOARD MEMBER 0.50 1.50 X 0 0 0 ROBERT RANIERI BOARD MEMBER 0.50 1.50 X 0 0 0 CLESONT MITCHELL BOARD MEMBER 0.50 1.50 X 0 0 0 KEVIN E OCKER BOARD MEMBER 0.50 1.50 X 0 0 0 DAVID M HAHN BOARD MEMBER THRU MARCH 2015 0.50 1.50 X 0 0 0 MARK HAMMOND CFO THRU AUGUST 21, 2015 26.50 8.50 X 224786 0 45852 DAVID GENTNER PRESIDENT/CEO 26.50 8.50 X 309592 0 70589 JOSEPH SESSA CFO 26.50 8.50 X 175775 0 14744 DOROTHEA BELL VP HUMAN RESOURCES 24.00 11.00 X 175467 0 33174 ROBERT B WELSER CIO 23.00 12.00 X 145356 0 23731 PAULA RESS ADMINISTRATOR 35.00 X 146117 0 20868 PAULETTE WATSON DIRECTOR OF NURSING 35.00 X 140061 0 23502 DORRETETTE CUMMINGS ADO RAUM 35.00 X 115512 0 4490 1432666 0 236950 15 0 1 0 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 FOOD SERVICE COMPANY 1413494 ROK-BUILT CONSTRUCTION INC 1725 FRONT STREET YORKTOWN HEIGHTS NY 10598 CONSTRUCTION 716254 MITCHELLMARTIN INC 307 W38TH STREET SUITE 1305 NEW YORK NY 10018 HOME HEALTH SERVICES 572112 OMNICARE INC DEPT 781668 PO BOX 78000 DETROIT MI 48278 PHARMACY SERVICES 481710 US SECURITY ASSOCIATES INC PO BOX 931703 ATLANTA GA 10003 SECURITY 383509 11 1391419 1106926 2498345 MEDICAID 623000 13101559 13101559 MEDICARE 623000 12758808 12758808 PRIVATE PAY AND OTHER PATIENT REV 623000 5010682 5010682 MEDICAID UNIV. SETTLEMENT 623000 786455 786455 MEDICAID VITAL ACCESS PROVIDER 623000 510322 510322 32167826 346882 346882 2880 4741 -1861 -1861 -1861 4887859 4312526 575333 575333 575333 3890 22062 -18172 -18172 63022 0 63022 63022 PURCHASE SERVICE AGREEMENT 900099 230000 230000 QUALITY INCENTIVE 900099 129299 129299 MISC. 900099 28313 28313 34191 34191 421803 36053178 32167826 0 1387007 4350 4350 837338 650201 174777 12360 15159416 11771378 3164177 223861 1328918 1033344 276045 19529 2894045 1828385 995250 70410 2990841 2325522 621361 43958 89276 89276 259603 259603 130784 130784 2890 2890 14719 14719 2620024 2085740 468888 65396 174731 267 144008 30456 2219198 1677456 506369 35373 212787 9686 193276 9825 965020 853345 111675 42016 29803 12080 133 26035 12158 13637 240 369588 369115 473 1981100 1974005 7095 341015 341015 NYS CASH RECEIPTS ASSES 1033690 1033690 BAD DEBT EXPENSE 981631 981631 PURCHASED & CONTRACTED 897408 753348 144060 PRESCRIPTION DRUGS 757079 757079 883463 695650 118407 69406 37216965 28935429 7700589 580947 4100 4400 398136 273141 4478686 5624577 5160048 5283423 585137 261793 65188966 32417621 33554831 32771345 9746023 1187257 349115 321852 3223332 4969138 57499408 50696926 8585110 9041412 1948189 1880973 152056 150183 6759042 0 5474350 6805666 22918747 17878234 X 34197428 32466195 195309 181420 187924 171077 34580661 32818692 57499408 50696926 X -1163787 -466802 -131380 X X 0 1 X 1 0 X 4631583 12018731 23288981 7052830 2498345 49490470 38359833 36821995 32588450 29604846 32167826 169542950 42991416 48840726 55877431 36657676 34666171 219033420 12867 24516 30905 29517 29545 127350 0 12867 24516 30905 29517 29545 127350 218906070 159515 396251 364174 347594 349762 1617296 159515 396251 364174 347594 349762 1617296 1081331 210335 230786 373424 421803 2317679 44232262 49447312 56472391 37378694 35437736 222968395 0.98180 0.98180 0.00730 0.00600 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 2,846. 2013 AMOUNT: $ 393. PURCHASED SERVICES AGREEMENT - 2011 AMOUNT: $ 80,282. 2012 AMOUNT: $ 149,279. 2013 AMOUNT: $ 149,279. 2014 AMOUNT: $ 228,564. 2015 AMOUNT: $ 230,000. VENDOR DISCOUNTS - 2011 AMOUNT: $ 32,907. 2012 AMOUNT: $ 38,998. 2013 AMOUNT: $ 40,001. 2014 AMOUNT: $ 34,130. VENDING MACHINE COMMISSIONS - 2011 AMOUNT: $ 2,873. 2012 AMOUNT: $ 2,151. 2013 AMOUNT: $ 1,588. 2014 AMOUNT: $ 797. 2015 AMOUNT: $ 597. TELEPHONE SERVICES - 2011 AMOUNT: $ 360. 2012 AMOUNT: $ 45. FLU SHOTS - 2011 AMOUNT: $ 6,728. 2012 AMOUNT: $ 3,704. 2013 AMOUNT: $ 7,684. 2014 AMOUNT: $ 6,107. 2015 AMOUNT: $ 16,174. MEDICAL RECORDS - 2011 AMOUNT: $ 1,055. 2012 AMOUNT: $ 837. LEGAL SETTLEMENT - 2011 AMOUNT: $ 954,280. COLUMBARIUM - 2012 AMOUNT: $ 1,500. 2013 AMOUNT: $ 1,000. 2014 AMOUNT: $ 1,000. LOST CHECK FEE - 2012 AMOUNT: $ 100. 2013 AMOUNT: $ 111. 2014 AMOUNT: $ 101. MISCELLANEOUS - 2012 AMOUNT: $ 13,721. 2013 AMOUNT: $ 579. 2014 AMOUNT: $ 1,314. 2015 AMOUNT: $ 28,313. TITLE FEE - 2013 AMOUNT: $ 25,000. BISTRO REVENUE - 2013 AMOUNT: $ 5,151. 2014 AMOUNT: $ 51,465. REFUND - 2014 AMOUNT: $ 42,666. OPTUM ADVANTAGE INCENTIVE - 2014 AMOUNT: $ 7,280. 2015 AMOUNT: $ 17,420. QUALITY INCENTIVE - 2015 AMOUNT: $ 129,299. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2890 2890 0 PART II-B, LINE 1: THE HOME PAYS DUES AND ASSOCIATION FEES TO 1199 SEIU, AND LEADING AGE AND CONTINUING CARE LEADERSHIP COALITION. A PORTION OF THESE DUES ARE ATTRIBUTABLE TO LOBBYING ACTIVITIES. THE LOBBYING ACTIVITIES APPLICABLE TO 1199 SEIU, AND LEADING AGE AND CONTINUING CARE LEADERSHIP COALITION DUES WERE $2,590 AND $300, RESPECTIVELY. 0 1 X 329184 -24012 305172 332905 -3721 329184 297897 35008 332905 273287 24610 297897 288095 -14808 273287 0.56060 0.43940 1 0 99675 99675 52647406 23644843 29002563 8004673 6913639 1091034 4437212 1859139 2578073 32771345 DUE FROM AFFILIATED ORGANIZATIONS 3457878 INSURANCE RECOVERY 570100 INSURANCE RECEIVABLE 178658 UNIVERSAL SETTLEMENT RECEIVABLE 762502 4969138 DUE TO THIRD PARTY PAYORS 1058916 DUE TO AFFILIATED ORGANIZATIONS 4756474 CAPITAL LEASES 420176 PROFESSIONAL AND SIMILAR LIABILITIES 570100 6805666 X 35466160 -466802 -104577 -571379 36037539 14719 920 15639 36053178 37228129 26803 26803 37201326 14719 920 15639 37216965 PART IV, LINE 2B: RESIDENTS' FUNDS ARE HELD BY THE HOME ON BEHALF OF THE RESIDENTS. SUCH FUNDS REPRESENT ALLOWANCES RECEIVED BY RESIDENTS AS WELL AS OTHER RESIDENTS' FUNDS DEPOSITED WITH THE HOME FOR SAFEKEEPING. THESE FUNDS ARE DISBURSED BY THE HOME AT THE REQUEST OF, OR ON BEHALF OF, RESIDENTS FOR THEIR PERSONAL USE. PART V, LINE 4: THE HOME IS NAMED AS BENEFICIARY IN ONE PERPETUAL TRUST. THE ASSETS OF THIS TRUST ARE HELD BY OTHERS IN PERPETUITY AND THE TRUST INCOME IS MADE AVAILABLE TO THE HOME. ANNUAL DISTRIBUTIONS FROM THE TRUSTS ARE TO BE USED TO SUPPORT THE OPERATIONS OF THE HOME. THE HOME IS ALSO NAMED AS A 3% INCOME BENEFICIARY AS WELL AS A 12.5% REMAINDERMAN INTEREST IN A CHARITABLE REMAINDER TRUST. QUARTERLY INCOME DISTRIBUTIONS FROM THE TRUST ARE TO BE USED TO SUPPORT THE OPERATIONS OF THE HOME. THE HOME IS THE BENEFICIARY OF A NUMBER OF CHARITABLE REMAINDER ANNUITY TRUSTS HELD BY THE EVANGELICAL LUTHERAN CHURCH OF AMERICA. DURING THE LIFETIME OF THE DONORS, THE TRUSTEE SHALL PAY TO THE DONORS AN ANNUITY EQUAL TO 6.2% - 8.1% OF THE ORIGINAL CONTRIBUTION, ACCORDING TO THEIR GIFT ANNUITY AGREEMENT. UPON THE DONOR'S DEATH, THE TRUST WILL DISTRIBUTE TO THE HOME ALL OF THE THEN REMAINING PRINCIPAL AND INCOME OF THE TRUST. PART X, LINE 2: THE HOME RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE HOME HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE HOME IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 8B 4,741. DIRECT FUNDRAISING EXPENSE REPORTED ON PART VIII, LINE 8B 22,062. CHANGE IN VALUE OF TRUSTS HELD BY THIRD PARTIES -24,012. LOSS ON ABANDONED CAPITALIZED PROJECTS COSTS -107,368. PART XI, LINE 4B - OTHER ADJUSTMENTS: BISTRO REVENUE NETTED TO EXPENSES ON FINANCIAL STATEMENTS 920. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 8B 4,741. DIRECT FUNDRAISING EXPENSE REPORTED ON PART VIII, LINE 8B 22,062. PART XII, LINE 4B - OTHER ADJUSTMENTS: BISTRO REVENUE NETTED TO EXPENSES ON FINANCIAL STATEMENTS 920. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 MARK HAMMOND CFO THRU AUGUST 21, 2015 195074 0 0 0 29712 0 17750 0 28102 0 270638 0 0 0 DAVID GENTNER PRESIDENT/CEO 309592 0 0 0 0 0 17850 0 52739 0 380181 0 0 0 JOSEPH SESSA CFO 175775 0 0 0 0 0 5171 0 9573 0 190519 0 0 0 DOROTHEA BELL VP HUMAN RESOURCES 175467 0 0 0 0 0 5356 0 27818 0 208641 0 0 0 ROBERT B WELSER CIO 145356 0 0 0 0 0 4482 0 19249 0 169087 0 0 0 PAULA RESS ADMINISTRATOR 146117 0 0 0 0 0 4451 0 16417 0 166985 0 0 0 PAULETTE WATSON DIRECTOR OF NURSING 140061 0 0 0 0 0 4228 0 19274 0 163563 0 0 0 PART I, LINE 1A DAVID GENTNER RECEIVED A HOUSING ALLOWANCE OF $33,000, WHICH IS REPORTED IN SCHEDULE J, PART II, COLUMN (D). PART I, LINE 4A MARK HAMMOND, FORMER CFO, RECEIVED A SEVERANCE PACKAGE OF $29,712 WHICH INCLUDES 6 WEEKS PAY. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS WARTBURG MT. VERNON INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE ELECTED BY THE MEMBER AT THE ANNUAL MEETING OF THE MEMBER. IN ADDITION, VACANCIES OCCURRING ON THE BOARD OF DIRECTORS OF THE CORPORATION, FOR ANY REASON, MAY ONLY BE FILLED BY THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B ACTION BY THE VOTE OF AT LEAST TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS OF THE CORPORATION AND BY THE CONCURRING VOTE OF TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS OF THE MEMBER AT THEIR ANNUAL MEETING, REGULAR MEETING OR SPECIAL MEETING HELD UPON NOTICE OF THE PROPOSED ACTION SHALL BE REQUIRED FOR: - AMENDMENT OF THE CERTIFICATE OF INCORPORATION OF THE CORPORATION - AMENDMENT OF THE BY-LAWS OF THE CORPORATION - THE SALE, LEASE, EXCHANGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION - MERGER OR CONSOLIDATION OF THE CORPORATION IN ACCORDANCE WITH ARTICLE IX OF THE NOT-FOR-PROFIT CORPORATION LAW - NON-JUDICIAL DISSOLUTION OF THE CORPORATION IN ACCORDANCE WITH ARTICLE X OF THE NOT-FOR-PROFIT CORPORATION LAW - AUTHORIZATION FOR AMENDMENT OF THESE BY-LAWS TO PROVIDE THAT THE QUORUM OR VOTING REQUIREMENT FOR THE TRANSACTION OF ANY ITEM OF BUSINESS BE GREATER THAN THAT WHICH IS REQUIRED BY THE NOT-FOR-PROFIT CORPORATION LAW FORM 990, PART VI, SECTION B, LINE 11 WARTBURG HOME OF THE EVANGELICAL LUTHERAN CHURCH HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY TO ASSURE A UNIFORM POLICY EXISTS FOR COVERED PERSONS AND THAT EFFECTIVE COMMUNICATION AND DECISION MAKING COURSE REGARDING POTENTIAL CONFLICTS OF INTEREST. COVERED PERSONS, AS DEFINED BY THE POLICY, REFERS TO DIRECTORS AND OFFICERS OF THE ORGANIZATION, AS WELL AS EMPLOYEES, CONSULTANTS AND OTHER PERSONS WHO MAY BE IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION'S AFFAIRS. ANNUALLY, COVERED PERSONS ARE REQUIRED TO COMPLETE A FORM " QUESTIONNAIRE CONCERNING FINANCIAL INTERESTS AND AFFIRMATION RE: CONFLICT OF INTEREST POLICY". POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD OF DIRECTORS OR AN APPROPRIATE COMMITTEE OF THE BOARD. PERSONS IDENTIFIED WITH A CONFLICT MAY BE EXCLUDED FROM VOTING ON/MAKING A DECISION REGARDING A TRANSACTION/ARRANGEMENT WHICH CREATES THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE WARTBURG ALIGNS ITS COMPENSATION PHILOSOPHY WITH THE OVERALL MISSION AND BUSINESS STRATEGY OF THE ORGANIZATION. EMPLOYEES ARE COMPENSATED FAIRLY WITHOUT REGARD TO AGE, SEX, RACE, COLOR, RELIGION, CREED, NATIONAL ORIGIN, DISABILITY (INCLUDING PREGNANCY DISABILITY), VETERAN OR MILITARY STATUS, MARITAL STATUS, SEXUAL ORIENTATION, CITIZENSHIP STATUS, IN ACCORDANCE WITH ALL APPLICABLE LAWS AND REGULATIONS, AND AS OUTLINED IN HUMAN RESOURCE POLICY. THE COMPENSATION PHILOSOPHY IS DESIGNED TO PROVIDE COMPETITIVE COMPENSATION POSITIONING COMPARED TO PEER GROUPS/OTHER HEALTHCARE ORGANIZATIONS SIMILAR IN SIZE AND PROGRAM OFFERING. IT CONSIDERS EXTERNAL MARKET DATA AGAINST INTERNAL STRUCTURE, RECOGNIZES THE UNIQUE RELATIVE VALUE OF EACH FUNCTION, REWARDS, INDIVIDUAL PERFORMANCE, WHILE BEING FINANCIALLY SUSTAINABLE OVER TIME. IT IS REVIEWED ON AN AS NEEDED BASIS BY WARTBURG'S PERSONNEL & COMPENSATION COMMITTEE OF THE BOARD AND IS SUBJECT TO SUCH BUDGETARY CONSIDERATIONS AS BUSINESS CONDITIONS MAY CREATE. SINCE 2007, THE WARTBURG HAS ENGAGED THE SERVICES OF SIBSON CONSULTING, A NATIONAL EMPLOYEE COMPENSATION AND BENEFITS FIRM, TO REVIEW EXECUTIVE AND SENIOR MANAGEMENT COMPENSATION. DATA USED IN DETERMINING MARKET MID RANGE IS DERIVED FROM REPORTS ISSUED BY SIBSON USING REPUTABLE TOP-TIER SURVEY HOUSES AS WELL AS LOCAL, INDUSTRY, AND ASSOCIATION SPECIFIC SOURCES. WORLD AT WORK STANDARDS ARE FOLLOWED IN THE SELECTION AND USE OF THE COMPENSATION SURVEYS TO ASSURE RELIABILITY AND VALIDITY OF DATA SOURCES. IN ADDITION, MARKET DATA IS MATCHED AGAINST JOB CONTENT AND DESCRIPTIONS, NOT JOB TITLES, AND BY THE USE OF WARTBURG'S JOB FACTOR ANALYSIS TOOL. EXEMPTION DECISIONS ARE MADE IN ACCORDANCE WITH FAIR LABOR STANDARD ACT REQUIREMENTS. IT IS OUR ORGANIZATION'S DESIRE TO PAY A COMPETITIVE BASE SALARY ALIGNED TO MARKET VALUE AND TO OFFER A COMPENSATION PACKAGE WHICH INTEGRATES OTHER TOTAL COMPENSATION OFFERINGS SUCH AS PAID TIME OFF, HEALTH COVERAGE, TUITION REIMBURSEMENT, ETC. "COMPETITIVE" IS DEFINED AS MARKET 50TH PERCENTILE. MARKET PARITY/MID RANGE DECISIONS ARE BASED ON FACTORS SUCH AS EDUCATION, SUBJECT EXPERTISE, LEVEL OF PERFORMANCE, AS WELL AS LEVEL OF STRATEGIC IMPACT/VALUE TO THE LONG-TERM GOALS OF THE ORGANIZATION. AS BUSINESS CONDITIONS WARRANT AND BASED ON THE STRATEGIC NEEDS OF THE ORGANIZATION, WITH BOARD APPROVAL, AN EMPLOYEE'S BASE SALARY MAY BE SUPPLEMENTED WITH INCENTIVE-BASED PAY AND/OR OTHER TOTAL COMPENSATION ARRANGEMENTS. APPROVAL OF COMPENSATION IS DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN 2013. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 AND FORM 1023 IS 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 FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XI, LINE 9: LOSS ON ABANDONED CAPITALIZED PROJECTS COSTS -107,368. CHANGE IN VALUE OF TRUSTS HELD BY THIRD PARTIES AND POOLED INCOME DEFERRED -7,165. CHANGE IN VALUE OF TRUSTS HELD BY THIRD PARTIES -16,847. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. WARTBURG SENIOR HOUSING INC WARTBURG PLACE MT VERNON NY 10552 134043128 OPERATE AN ASSISTED LIVING FACILITY NY 501(C)3 9 WARTBURG MT VERNON INC 0 WARTBURG MT VERNON INC WARTBURG PLACE MT VERNON NY 10552 133621265 SUPPORT SERVICES FOR THE WARTBURG ENTITIES NY 501(C)3 LINE 11B, II N/A 0 WARTBURG RESIDENTIAL COMMUNITY INC WARTBURG PLACE MT VERNON NY 10552 133695648 LOW INCOME HOUSING NY 501(C)3 9 WARTBURG MT VERNON INC 0 WARTBURG FOUNDATION WARTBURG PLACE MT VERNON NY 10552 133621266 SUPPORT THE WARTBURG ENTITIES NY 501(C)3 7 WARTBURG HOME OF THE EVANGELICAL LUTHERN CHURCH 1 FRIEDRICHS SUPPORTIVE HOUSING LLC WARTBURG PLACE MT VERNON NY 10522 453530097 APARTMENT COMPLEX FOR LOW-INCOME SENIORS NY FRIEDRICHS HOUSING MM INC RELATED 0 0 FRIEDRICHS HOUSING MM INC WARTBURG PLACE MT VERNON NY 10552 453539822 MANAGING MEMBER OF FRIEDRICHS SUPPORTIVE HOUSING LLC NY THE WARTBURG RESIDENTIAL COMMUNITY INC C 0 WARTBURG FRIEDRICHS HOUSING DEVELOPMENT FUND CORPORATION WARTBURG PLACE MT VERNON NY 10552 454205282 DEVELOP A NONPROFIT HOUSING PROJECT FOR PERSONS OF LOW INCOME NY THE WARTBURG RESIDENTIAL COMMUNITY INC C 0 WARTBURG MANAGEMENT SERVICES INC WARTBURG PLACE MT VERNON NY 10552 MANAGEMENT SUPPORT AND ADMINISTRATIVE SERVICES TO ADULT CARE FACILITES NY WARTBURG MT VERNON INC C 0 WARTBURG MLTC WARTBURG PLACE MT VERNON NY 10552 464047295 PERFORM STUDIES, SURVEYS AND PLANNING FOR DEVELOPMENT OF MANAGED LT CARE NY WARTBURG MT VERNON INC C 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 WARTBURG FOUNDATION C 1391419 COST WARTBURG FOUNDATION P 471000 COST WARTBURG FOUNDATION E 3042725 COST