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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 28,598 | 28,733 | 50,436 | 45,090 | 19,990 | 172,847 |
| 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...... | 21,156,106 | 22,395,179 | 20,807,843 | 20,272,424 | 20,739,805 | 105,371,357 |
| 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. | 21,184,704 | 22,423,912 | 20,858,279 | 20,317,514 | 20,759,795 | 105,544,204 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 15,995 | 16,162 | 32,157 | |||
| 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.. | 15,995 | 16,162 | 32,157 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 105,512,047 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 21,184,704 | 22,423,912 | 20,858,279 | 20,317,514 | 20,759,795 | 105,544,204 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 831,109 | 832,897 | 608,146 | 657,438 | 711,455 | 3,641,045 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 831,109 | 832,897 | 608,146 | 657,438 | 711,455 | 3,641,045 |
| 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.) .. | 3,046 | 742 | 3,377 | 3,431 | 687 | 11,283 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 22,018,859 | 23,257,551 | 21,469,802 | 20,978,383 | 21,471,937 | 109,196,532 |
| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MEDICAL RECORDS FEE - 2011 AMOUNT: $ 3,046. 2012 AMOUNT: $ 742. 2013 AMOUNT: $ 3,377. 2014 AMOUNT: $ 3,431. 2015 AMOUNT: $ 687. |
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| Software Version: |
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 VI, SECTION A, LINE 3 | CHAPIN HOME FOR THE AGING CONTRACTS FOR THE SERVICES OF ITS MEDICAL DIRECTOR POSITION. THE MEDICAL DIRECTOR IS RESPONSIBLE FOR OVERSEEING ALL MEDICAL SERVICES AT CHAPIN HOME FOR THE AGING. NO CURRENT OR FORMER OFFICER, DIRECTOR, KEY EMPLOYEE OF CHAPIN HOME WAS COMPENSATED BY THE MEDICAL DIRECTOR OR HIS AFFILIATES, DURING 2015. |
| FORM 990, PART VI, SECTION A, LINE 6 | CHAPIN HOME IS A NOT FOR PROFIT MEMBERSHIP CORPORATION FOUNDED IN 1869. CORPORATE MEMBERS PROVIDE BROAD SUPPORT TO THE CORPORATION. THE BOARD OF TRUSTEES IS SELECTED FROM THE CORPORATE MEMBERS. THE BOARD OF TRUSTEES MEET MONTHLY EXCEPT DURING THE MONTHS OF JULY AND AUGUST. THE MEMBERSHIP MEETS ANNUALLY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CORPORATION HAS MEMBERS THAT ELECT THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES ELECT, FROM THEMSELVES, THE OFFICERS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERSHIP APPROVES ALL DECISIONS AND ACTIONS BY THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | CHAPIN HOME'S FORM 990 IS PREPARED BY THE HOME'S CFO AND IS THEN REVIEWED BY THE HOME'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. THE 990 IS THEN DISTRIBUTED TO THE TRUSTEES FOR THEIR REVIEW AT A BOARD MEETING. TRUSTEES ARE ASKED TO REVIEW THE FORM AND DIRECT ANY QUESTIONS TO THE CFO FOR RESOLUTION. AT THE NEXT BOARD OF TRUSTEES MEETING, THE TRUSTEES VOTE TO APPROVE THE FORM 990. APPROVAL IS DOCUMENTED IN THE MINUTES OF THE BOARD OF TRUSTEES MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CHAPIN HOME HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL BOARD MEMBERS AND KEY EMPLOYEES REQUIRING DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS. TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THERE IS AN OBLIGATION FOR TRUSTEES AND KEY EMPLOYEES TO REMAIN IN COMPLIANCE WITH THIS POLICY THROUGHOUT THE YEAR. COMPLIANCE WITH THE POLICY IS MONITORED CONTINUOUSLY AT BOARD MEETINGS THROUGHOUT THE YEAR. THE POLICY IS ALSO REVIEWED ANNUALLY. IF A CONFLICT IS DISCLOSED THE BOARD DECIDES APPROPRIATE ACTION ON A CASE BY CASE BASIS. THE BOARD MEMBER WITH THE CONFLICT IS EXCUSED FROM VOTING ON THE APPROPRIATE ACTION THAT SHOULD BE TAKEN REGARDING THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE EXECUTIVE VICE-PRESIDENT/ADMINISTRATOR IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON THE RESULTS OF SALARY AND COMPENSATION SURVEYS PERFORMED BY INDEPENDENT CONSULTANTS, THE NURSING HOME ASSOCIATIONS, AND COMPENSATION INFORMATION FROM 990'S FILED BY COMPARABLE NURSING FACILITIES. THE BOARD ALSO WEIGHS THE EXPERIENCE AND PERFORMANCE OF THE EXECUTIVE VICE PRESIDENT IN ARRIVING AT A COMPENSATION ARRANGEMENT. THIS PROCESS IS DOCUMENTED AND SUPPORTED BY THE MINUTES TO THE BOARD OF TRUSTEES' MEETING. ANNUALLY, THE EXECUTIVE VICE PRESIDENT/ADMINISTRATOR PERFORMS A SALARY REVIEW OF ALL UNION FREE EMPLOYEES, INCLUDING THE OTHER OFFICERS OF THE ORGANIZATION. BASED ON COMPARABLE SALARIES AT OTHER NURSING HOMES, FORM 990'S OF OTHER NURSING HOMES, CURRENT ECONOMIC CONDITIONS, VARIOUS INDUSTRY TRENDS AND INDIVIDUAL EMPLOYEE PERFORMANCE, THE EXECUTIVE VICE PRESIDENT/ADMINISTRATOR DETERMINES WHETHER COMPENSATION SHOULD BE ADJUSTED. BASED ON THE EXECUTIVE VICE-PRESIDENT'S REVIEW, HER RECOMMENDATION IS PRESENTED TO THE BOARD OF TRUSTEES FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR INSPECTION DURING REGULAR BUSINESS HOURS AND ON GUIDE STAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | CHAPIN HOME MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. CHAPIN HOME ALSO FILES AN ANNUAL COST REPORT WITH NEW YORK STATE DEPARTMENT OF HEALTH WHICH CONTAINS FINANCIAL STATEMENTS AND RELATED NOTE DISCLOSURES, WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | NURSING SERVICES: PROGRAM SERVICE EXPENSES 467,443. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 467,443. LABORATORY SERVICES: PROGRAM SERVICE EXPENSES 11,066. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,066. RADIOLOGY SERVICES: PROGRAM SERVICE EXPENSES 18,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,620. PHARMACY CONSULTANTS: PROGRAM SERVICE EXPENSES 21,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,690. DENTAL FEES: PROGRAM SERVICE EXPENSES 42,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,000. THERAPY: PROGRAM SERVICE EXPENSES 894,329. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 894,329. ACTIVITIES PROGRAM FEES: PROGRAM SERVICE EXPENSES 2,596. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,596. FOOD SERVICES: PROGRAM SERVICE EXPENSES 4,692. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,692. GROUNDS AND MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 177,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,316. LINEN AND LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 173,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 173,174. SECURITY: PROGRAM SERVICE EXPENSES 3,915. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,915. DAYCARE SERVICES: PROGRAM SERVICE EXPENSES 162,474. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 162,474. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 51,625. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,625. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 172,492. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,492. |
| FORM 990, PART XII, LINE 2C: | CHAPIN HOME HAS BOARD MEMBERS THAT FUNCTION AS A FINANCE COMMITTEE AND WHICH HAVE THE RESPONSIBILITY FOR ENGAGING AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM TO CONDUCT AN AUDIT OF THE HOME'S FINANCIAL STATEMENTS ON AN ANNUAL BASIS. THE COMMITTEE, THROUGH ITS DESIGNATION TO THE HOME'S CEO AND CFO, MEETS WITH THE AUDITORS PRE-AUDIT TO DISCUSS THE SCOPE OF SERVICES AND ADDRESS POTENTIAL CONCERNS. THE BOARD ALSO MEETS WITH THE AUDITORS POST-AUDIT TO RECEIVE AND REVIEW THE AUDITED FINANCIAL STATEMENTS. THE AUDITORS REPORT THE RESULTS OF THEIR AUDIT TO THE FULL BOARD AND THEIR REQUIRED COMMUNICATION WITH THOSE IN CHARGE OF GOVERNANCE AND MANAGEMENT COMMENTS, IF ANY. THIS PROCESS HAS BEEN CONSISTENTLY FOLLOWED YEAR TO YEAR. |
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