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Nonprofiteer
← INDEPENDENT LIVING FOR SENIORS INC

Form 990 for tax year 2022

Filed by INDEPENDENT LIVING FOR SENIORS INC.

Totals

Total revenue
$86,522,370
Total expenses
$77,784,768
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$86,584,810
Investment income
-$63,242
Other revenue
$802
Total assets, end of year
$71,724,223
Total liabilities, end of year
$25,966,237
Net assets or fund balances, end of year
$45,757,986
Program services expenses (Part IX)
$73,570,794
Management and general expenses
$4,213,974
Fundraising expenses
$0
Program service expenses (Part III)
$73,570,794

Program services were 94.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: CAPITATION REVENUE

    total $86,584,810 · related or exempt $86,584,810

  • 3 · Investment income

    total $677,871 · excluded $677,871

  • 7a · Gross sales of assets other than inventory

    securities $11,363,641

  • 7b · Less cost or other basis and sales expenses

    securities $12,104,754

  • 7c · Gain or loss

    securities -$741,113

  • 7d · Net gain or loss

    total -$741,113 · excluded -$741,113

  • 11d · All other revenue

    total $802 · related or exempt $802

  • 11e · Other revenue, total

    $802

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $203,101 · program services $173,265 · management and general $29,836

  • 7 · Other salaries and wages

    total $19,772,159 · program services $18,216,228 · management and general $1,555,931

  • 8 · Pension plan contributions

    total $1,582,000 · program services $1,447,043 · management and general $134,957

  • 9 · Other employee benefits

    total $3,079,317 · program services $2,834,861 · management and general $244,456

  • 10 · Payroll taxes

    total $1,164,567 · program services $1,072,116 · management and general $92,451

  • 11c · Fees: accounting

    total -$126 · management and general -$126

  • 11d · Fees: lobbying

    total $18,550 · management and general $18,550

  • 11g · Fees: other

    total $40,233,592 · program services $38,624,116 · management and general $1,609,476

  • 12 · Advertising and promotion

    total $413 · program services $380 · management and general $33

  • 13 · Office expenses

    total $256,450 · program services $244,910 · management and general $11,540

  • 16 · Occupancy

    total $1,153,303 · program services $1,107,035 · management and general $46,268

  • 17 · Travel

    total $324,998 · program services $310,373 · management and general $14,625

  • 19 · Conferences, conventions and meetings

    total $32,483 · program services $30,859 · management and general $1,624

  • 20 · Interest

    total $10,829 · management and general $10,829

  • 22 · Depreciation, depletion and amortization

    total $488,477 · program services $420,452 · management and general $68,025

  • 23 · Insurance

    total $240,615 · program services $229,787 · management and general $10,828

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $8,417,951 · program services $8,081,233 · management and general $336,718

  • 24b · Other expenses: SHARED SERVICES

    total $1,019,466 · program services $973,590 · management and general $45,876

  • 24c · Other expenses: TAXES AND ASSESSMENTS

    total $14,505 · program services $13,353 · management and general $1,152

  • 24d · Other expenses: BAD DEBT

    total $12,400 · program services $12,400

  • 24e · All other expenses

    total -$240,282 · program services -$221,207 · management and general -$19,075

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $22,522,375 · end of year $37,247,904

  • 2 · Savings and temporary cash investments

    beginning of year $1,865,413 · end of year $2,043,126

  • 4 · Accounts receivable

    beginning of year $800,856 · end of year $220,218

  • 8 · Inventories for sale or use

    beginning of year $91,827 · end of year $99,828

  • 9 · Prepaid expenses and deferred charges

    beginning of year $76,148 · end of year $116,602

  • 10a · Land, buildings and equipment: cost or other basis

    $9,700,776

  • 10b · Land, buildings and equipment: accumulated depreciation

    $7,048,959

  • 10c · Land, buildings and equipment, net

    beginning of year $2,996,740 · end of year $2,651,817

  • 11 · Investments: publicly traded securities

    beginning of year $13,768,814 · end of year $12,778,286

  • 12 · Investments: other securities

    beginning of year $14,949,112 · end of year $12,546,219

  • 15 · Other assets

    beginning of year $4,485,026 · end of year $4,020,223

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,274,216 · end of year $5,861,141

  • 25 · Other liabilities

    beginning of year $14,950,008 · end of year $20,105,096

  • 27 · Net assets without donor restrictions

    beginning of year $40,332,087 · end of year $45,757,986

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

TO MEET THE HEALTH CARE NEEDS OF ELDERLY PERSONS AND OTHER INDIVIDUALS WHO REQUIRE CHRONIC HEALTH CARE BY ESTABLISHING AND MAINTAINING A CHRONIC CARE MANAGEMENT PROGRAM, INCLUDING BUT NOT LIMITED TO: MANAGEMENT AND COORDINATION OF COMPREHENSIVE LONG-TERM CARE SERVICES, HOUSING, INPATIENT AND OUTPATIENT HOSPITAL SERVICES, NURSING HOME CARE, HOME HEALTH CARE, ADULT DAY CARE, HOSPICE CARE, RESPITE CARE, PERSONAL CARE, HOMEMAKER SERVICES, DIAGNOSTIC LABORATORY SERVICES, THERAPEUTIC AND DIAGNOSTIC RADIOLOGIC SERVICES, EMERGENCY SERVICES, EMERGENCY ALARM SERVICES, HOME DELIVERED MEALS, PHYSICAL ADAPTATIONS TO CLIENTS' HOMES, PHYSICIANS' CARE (INCLUDING CONSULTANT AND REFERRAL SERVICES), ANCILLARY SERVICES, CASE MANAGEMENT SERVICES, TRANSPORTATION AND OTHER RELATED MEDICAL SERVICES.

  • SEE SCHEDULE OTHE ORGANIZATION PROVIDES ADULT DAY HEALTHCARE, PRIMARY CARE, ACUTE CARE, AND LONG-TERM CARE SERVICES FOR THE ELDERLY OF ROCHESTER AND THE SURROUNDING AREA. THE ORGANIZATION OFFERS A PROGRAM THAT GIVES THE FRAIL ELDERLY AN ALTERNATIVE TO NURSING HOME PLACEMENT. IT IS DESIGNED TO ENABLE SENIORS TO LIVE IN THEIR OWN HOME SERVED BY A NETWORK OF SUPPORTIVE SERVICES. THE ILS PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE) HAS PROVEN THAT INTEGRATING HEALTH CARE SERVICES CAN HAVE A POWERFUL AND BENEFICIAL IMPACT ON INDIVIDUAL HEALTH AND WELL-BEING. SENIORS NOW HAVE A CHOICE TO LIVE OUT THEIR LIVES IN THEIR COMMUNITY, ENJOYING FAMILY, MANAGING THEIR HEALTH, MAKING NEW FRIENDS, SIMPLIFYING HOW THEY CHOSE TO PAY FOR NEEDED LONG-TERM CARE. ILS OFFERS ALL THE HEALTH, MEDICAL AND SOCIAL SERVICES NEEDED TO HELP AN AGING LOVED ONE MAINTAIN THEIR INDEPENDENCE, DIGNITY AND QUALITY OF LIFE.

    Expenses $73,570,794 · Revenue $86,585,612

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charles H Hank Stuart

    CHAIR OF THE BOARD

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Marilyn Dollinger

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Daniel Meyers

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Richard Davis PhD

    CEO

    Total calculated
    $1,305,227
    From this org
    $70,582
    From related orgs
    $1,223,432
    Other
    $11,213
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $56,946 + $987,068 related
    Bonus
    $13,636 + $236,364 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $612 + $10,601 related
    Filer's total
    $71,194 + $1,234,033 related

  • Ralph Destephano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Erika Green

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dr Richard Machemer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Manuel Matos MD

    DIRECTOR

    Total calculated
    $317,776
    From this org
    $0
    From related orgs
    $519,169
    Other
    -$201,393
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $250,969 related
    Bonus
    $0 + $268,200 related
    Other
    $0
    Deferred
    $0 + -$212,766 related
    Nontaxable benefits
    $0 + $11,373 related
    Filer's total
    $0 + $317,776 related

  • James Norman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Elizabeth Patton PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Thomas Crilly

    CFO

    Total calculated
    $1,101,091
    From this org
    $72,709
    From related orgs
    $1,260,300
    Other
    -$231,918
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $34,479 + $597,641 related
    Bonus
    $35,478 + $614,955 related
    Other
    $2,752 + $47,704 related
    Deferred
    -$13,342 + -$231,268 related
    Nontaxable benefits
    $692 + $12,000 related
    Filer's total
    $60,059 + $1,041,032 related

  • Hugh Thomas

    CAO

    Total calculated
    $1,269,539
    From this org
    $79,856
    From related orgs
    $1,384,167
    Other
    -$194,484
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $48,866 + $847,011 related
    Bonus
    $30,990 + $537,156 related
    Other
    $0
    Deferred
    -$11,292 + -$195,725 related
    Nontaxable benefits
    $684 + $11,849 related
    Filer's total
    $69,248 + $1,200,291 related

  • Alfred Malomo

    PHYSICIAN

    Total calculated
    $90,506
    From this org
    $207,270
    From related orgs
    $0
    Other
    -$116,764
    Hours/week
    40

  • Kathy Ralston

    DIRECTOR, BUSINESS DEVELOPMENT

    Total calculated
    -$27,311
    From this org
    $156,793
    From related orgs
    $0
    Other
    -$184,104
    Hours/week
    40

  • Kim Capaldo

    RN

    Total calculated
    $149,563
    From this org
    $131,822
    From related orgs
    $0
    Other
    $17,741
    Hours/week
    40

  • Lucy Sam

    CAREGIVER

    Total calculated
    $155,428
    From this org
    $147,300
    From related orgs
    $0
    Other
    $8,128
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,300
    Bonus
    $2,000
    Other
    $0
    Deferred
    $5,049
    Nontaxable benefits
    $3,079
    Filer's total
    $155,428

  • Naghmeh Pooya

    PHYSICIAN

    Total calculated
    $222,168
    From this org
    $215,730
    From related orgs
    $0
    Other
    $6,438
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,530
    Bonus
    $1,200
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,438
    Filer's total
    $222,168

  • Eric Bieber

    FORMER CEO

    Total calculated
    $47,654
    From this org
    $2,583
    From related orgs
    $44,777
    Other
    $294
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $2,583 + $44,777 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $16 + $278 related
    Filer's total
    $2,599 + $45,055 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS ESTABLISHED USING THE FOLLOWING: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - WRITTEN EMPLOYMENT CONTRACTS - COMPENSATION SURVEYS AND STUDIES - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE ON AN ANNUAL BASIS, THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE SALARIES FOR ALL EXECUTIVES TO ENSURE SUCH SALARIES ARE CONSISTENT WITH MARKET SALARIES PAID TO SIMILARLY SITUATED EXECUTIVES. IN ADDITION, A COMPENSATION COMMITTEE REVIEWS THIS INFORMATION ANNUALLY AND IT IS THEN APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. FINALLY, EXECUTIVES RECEIVE A WRITTEN LETTER OUTLINING THE SPECIFICS OF THE COMPENSATION AGREEMENT AND THEIR EXPECTED PERFORMANCE.
PART I, LINE 4B
SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS PROVIDE BENEFITS TO CERTAIN KEY EXECUTIVE EMPLOYEES OF ROCHESTER REGIONAL HEALTH. THE ORGANIZATION MAINTAINS A SECTION 457(F) PLAN WHICH WOULD BE CONSIDERED A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. DURING 2022 THE CFO OF ROCHESTER REGIONAL HEALTH RECEIVED A DISTRIBUTION TOTALING $49,054.
PART II, COLUMN C:
RETIREMENT AND OTHER DEFERRED COMPENSATION - THIS COLUMN IS REFLECTIVE OF THE ACTUARIAL CHANGE IN DEFINED BENEFIT PENSION PLAN AND POST-RETIRMENT BENEFITS FOR THE TAX YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • NW ASSOCIATES LP

    RELATED · R/E LEASING · NY · 73.61% owned

    Directly controlled by NWCH

  • PARMA SENIOR HOUSING

    HILTON PROJ · NY

  • UNITY SENIOR HOUSING

    MOORE PK · NY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • GREATER ROCHESTER ASSURANCE COMPANY LTD

    C · INSURANCE · CJ · 100% owned

  • GRACO RISK RETENTION GROUP INC

    C · INSURANCE · SC · 100% owned

    Directly controlled by RGH

  • NWA INC

    C · R/E LEASING · NY · 100% owned

    Directly controlled by NWCH

  • GREATER ROCHESTER INDEPENDENT PRACTICE ASSOCIATION INC

    C · INDEPENDENT PRACTICE ASSOCIATION · NY · 50% owned

  • ROCHESTER GENERAL HEALTH SYSTEM DIALYSIS INC

    C · DIALYSIS · NY · 100% owned

    Directly controlled by RGHS

  • ACM MEDICAL LABORATORY INC

    C · CLINICAL LAB · NY

    Directly controlled by PRH INC

  • PRH INC

    C · MEDICAL LAB · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • PARMA SENIOR HOUSING LLC

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • UNITY SENIOR HOUSING CORP

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • UNITY HEALTH SYSTEM PURCHASING GROUP LLC

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

Provenance

Return type
form_990
Tax year
2022
Filed
6 November 2023
IRS schema version
2022v5.0
Source object
202343179349304679

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