Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 564,799 | 816,968 | 4,370,445 | 682,036 | 803,846 | 7,238,094 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 106,871,627 | 117,906,531 | 118,695,680 | 108,506,201 | 95,773,624 | 547,753,663 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | 107,436,426 | 118,723,499 | 123,066,125 | 109,188,237 | 96,577,470 | 554,991,757 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support (Subtract line 7c from line 6.) | 554,991,757 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 107,436,426 | 118,723,499 | 123,066,125 | 109,188,237 | 96,577,470 | 554,991,757 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 307,285 | 310,213 | 269,031 | 214,151 | 81,802 | 1,182,482 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 307,285 | 310,213 | 269,031 | 214,151 | 81,802 | 1,182,482 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 303,013 | 392,158 | 596,435 | 688,134 | 1,377,586 | 3,357,326 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 108,046,724 | 119,425,870 | 123,931,591 | 110,090,522 | 98,036,858 | 559,531,565 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2010 AMOUNT: $ 19,364. 2011 AMOUNT: $ 22,493. 2012 AMOUNT: $ 36,724. 2013 AMOUNT: $ 42,285. 2014 AMOUNT: $ 117,549. CAFETERIA AND CATERING - 2010 AMOUNT: $ 143,012. 2011 AMOUNT: $ 158,189. 2012 AMOUNT: $ 151,784. 2013 AMOUNT: $ 165,564. 2014 AMOUNT: $ 147,562. BARBER AND BEAUTY - 2010 AMOUNT: $ 26,130. 2011 AMOUNT: $ 20,854. 2012 AMOUNT: $ 27,301. 2013 AMOUNT: $ 24,731. 2014 AMOUNT: $ 23,059. ALZHEIMER BATH MEALS - 2010 AMOUNT: $ 36,356. 2011 AMOUNT: $ 45,371. 2012 AMOUNT: $ 59,758. 2013 AMOUNT: $ 51,292. MEDICAL RECORDS INCOME - 2010 AMOUNT: $ 11,597. 2011 AMOUNT: $ 20,527. 2012 AMOUNT: $ 21,237. 2013 AMOUNT: $ 13,178. 2014 AMOUNT: $ 18,103. HEARING AID INCOME-INPATIENT - 2010 AMOUNT: $ 11,912. 2011 AMOUNT: $ 12,556. VENDING MACHINES - 2010 AMOUNT: $ 6,986. 2011 AMOUNT: $ 9,556. 2012 AMOUNT: $ 22,708. 2013 AMOUNT: $ 30,080. 2014 AMOUNT: $ 10,143. PURCHASE DISCOUNTS REBATES - 2010 AMOUNT: $ 10,988. 2011 AMOUNT: $ 4,208. 2012 AMOUNT: $ 6,275. 2013 AMOUNT: $ 8,554. 2014 AMOUNT: $ 6,149. RECOVERY OF BAD DEBT - 2010 AMOUNT: $ 6,035. 2011 AMOUNT: $ 50. 2012 AMOUNT: $ 17,698. 2013 AMOUNT: $ 61,544. 2014 AMOUNT: $ 37,533. INSURANCE RECOVERY - 2010 AMOUNT: $ 4,053. 2011 AMOUNT: $ 48,820. 2012 AMOUNT: $ 99,775. 2013 AMOUNT: $ 3,237. 2014 AMOUNT: $ 4,387. ALZHEIMER APPLICATIONS - 2010 AMOUNT: $ 1,650. 2011 AMOUNT: $ 1,500. 2012 AMOUNT: $ 1,150. 2013 AMOUNT: $ 600. ENERGY CURTAILMENT INCOME - 2010 AMOUNT: $ 17,202. 2011 AMOUNT: $ 11,564. 2012 AMOUNT: $ 43,743. 2013 AMOUNT: $ 34,542. 2014 AMOUNT: $ 28,819. SALES TAX VENDOR CREDIT - 2010 AMOUNT: $ 293. 2011 AMOUNT: $ 1,025. 2012 AMOUNT: $ 677. X-RAY INCOME - 2010 AMOUNT: $ 1,280. 2011 AMOUNT: $ 1,183. 2012 AMOUNT: $ 1,232. FOOD SERVICES - 2010 AMOUNT: $ 6,155. 2012 AMOUNT: $ 1,733. 2013 AMOUNT: $ 9,815. 2014 AMOUNT: $ 3,151. PARKING - 2011 AMOUNT: $ 8,631. 2013 AMOUNT: $ 8,675. 2014 AMOUNT: $ 144,998. TV RENTAL INCOME - 2011 AMOUNT: $ 25,631. 2012 AMOUNT: $ 39,272. 2014 AMOUNT: $ 31,835. REIMBURSEMENT FROM AFFILIATE - 2012 AMOUNT: $ 65,368. 2013 AMOUNT: $ 234,037. 2014 AMOUNT: $ 804,298. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 2 | PARKER JEWISH INSTITUTE FOR HEALTH CARE AND REHABILITATION EXPANDED ITS TAX-EXEMPT MISSION AND PROGRAM SERVICE ACTIVITIES IN THE ARENA OF MANAGED CARE THROUGH ITS PARTNERSHIP WITH AGEWELL NEW YORK, LLC, A MANAGED LONG-TERM CARE PLAN ("MLTCP"). THE JOINT VENTURE ENTERED INTO WITH AGEWELL NEW YORK, LLC. ENCOMPASSES COORDINATING ARRANGEMENTS AND PROVISION OF COMPREHENSIVE HEALTH CARE AND SOCIAL SUPPORT SERVICES TO THE ELDERLY AND THOSE PERSONS WITH CHRONIC OR LONG TERM ILLNESSES, AND ENGAGES IN EDUCATIONAL ACTIVITIES RELATING TO SUCH ACTIVITIES IN FURTHERANCE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION A, LINE 2 | DANIEL STERLING AND ROBERT STERLING HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 4 | PARKER JEWISH INSTITUTE FOR HEATH CARE AND REHABILITATION, AMENDED THE BYLAWS IN 2014 INCLUDE THE FOLLOWING STATEMENT IN ITS MISSION STATEMENT: TO DIRECTLY OR INDIRECTLY COORDINATE ARRANGEMENTS AND PROVISION FOR COMPREHENSIVE HEALTH CARE AND SOCIAL SUPPORT SERVICES TO FRAIL ELDERLY AND OTHER INDIVIDUALS WHO MAY REQUIRE CHRONIC OR LONG TERM CARE, AND TO ENGAGE IN EDUCATIONAL ACTIVITIES RELATING TO SUCH ACTIVITIES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE CORPORATION SHALL BE GERIATRIC RESOURCES OF NEW YORK. |
| FORM 990, PART VI, SECTION A, LINE 7A | AT EACH ANNUAL MEETING OF GERIATRIC RESOURCES OF NEW YORK, TRUSTEES OF THE INSTITUTE SHALL BE ELECTED TO VACANT POSITIONS ON THE BOARD, EACH FOR A TERM OF THREE YEARS, TO HOLD OFFICE UNTIL HIS SUCCESSOR HAS BEEN ELECTED AND HAS QUALIFIED. A VACANCY IN ANY OFFICE MAY BE FILLED BY THE BOARD OF TRUSTEES OF GERIATRIC RESOURCES OF NEW YORK AS PROVIDED IN THE BYLAWS OF GERIATRIC RESOURCES OF NEW YORK. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE REPEAL OR AMENDMENT OF ANY BYLAW OF THE CORPORATION SHALL BE EFFECTED BY EITHER OF THE FOLLOWING METHODS: (I) A VOTE OF TWO-THIRDS OF THE ENTIRE BOARD OF TRUSTEES OF GERIATRIC RESOURCES OF NEW YORK OR (II) A VOTE OF TWO-THIRDS OF THE TRUSTEES PRESENT AT ANY MEETING OF THE BOARD OF TRUSTEES OF GERIATRIC RESOURCES OF NEW YORK, PROVIDED THAT (A) WRITTEN NOTICE OF EITHER THE TEXT OR SUBSTANCE OF ANY PROPOSED AMENDMENT OR APPEAL OF THE BYLAWS SHALL BE GIVEN TO ALL TRUSTEES AT LEAST TEN BUSINESS DAYS PRIOR TO THE DATE OF THE MEETING AT WHICH THE AMENDMENT OR REPEAL IS TO BE PROPOSED, WITH NOTICE OF THE RIGHT TO INFORM THE BOARD OF TRUSTEES OF THE TRUSTEE'S OPPOSITION IN WRITING, AND (B) NO MORE THAN A TOTAL OF ONE-THIRD OF ALL TRUSTEES HAVE ADVISED THE BOARD OF TRUSTEES EITHER IN WRITING OF THEIR OPPOSITION, OR EXPRESSED THEIR OPPOSITION TO SUCH AMENDMENT OR REPEAL VERBALLY AT A MEETING AT WHICH A QUORUM IS PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 11 | PARKER JEWISH INSTITUTE FOR HEALTHCARE AND REHABILIATION 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 | ANNUALLY, THE BOARD OF TRUSTEES AND OFFICERS OF THE BOARD ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY. EACH PERSON MUST COMPLETE A STATEMENT AFFIRMING THAT THEY DO NOT HAVE ANY CONFLICTS OR POTENTIAL CONFLICTS. IF A CONFLICT WERE TO ARISE, IT WOULD BE BROUGHT TO THE BOARD'S ATTENTION THROUGH THE EXECUTIVE COMMITTEE AND THE CORPORATE COMPLIANCE COMMITTEE FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 15 | A WRITTEN EMPLOYMENT CONTRACT IS CURRENTLY IN PLACE FOR THE PRESIDENT/CEO. THE CONTRACT WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. EXTERNAL INFORMATION AND SURVEYS WERE USED FOR COMPARATIVE PURPOSES IN DETERMINING THE COMPENSATION AMOUNTS IN THE CONTRACT. PERFORMANCE IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD OF TRUSTEES. RECOMMENDATIONS ARE MADE TO THE EXECUTIVE COMMITTEE OF THE BOARD WHO APPROVE THE SALARIES OF THE KEY EMPLOYEES AND OTHER OFFICERS. RECOMMENDATIONS ARE BASED ON A REVIEW OF FORM 990'S OF SIMILAR-SIZED ORGANIZATIONS. THE BOARD'S APPROVAL OF THE SALARIES ARE DOCUMENTED IN THE MINUTES TO THE MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 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. THE ORGANIZATION ALSO FILES AN ANNUAL COST REPORT WITH THE NEW YORK STATE DEPARTMENT OF HEALTH WHICH CONTAINS FINANCIAL STATEMENTS AND RELATED NOTE DISCLOSURES. THIS COST REPORT IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | PENSION LIABILITY ADJUSTMENT -8,393,255. CHANGE IN EQUITY INTEREST IN PARKER FOUNDATION 806,496. DEFERRED TAX LOSS -43,726. |
| 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. |
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