Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation in Buffalo, New York (NY)

Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation
Employer Identification Number (EIN)	161502150
Name of Organization	Niagara Lutheran Development Inc
Secondary Name	Greenfield Health & Rehabilitation
In Care of Name	Niagara Lutheran Development Inc
Address	64 Hager St, Buffalo, NY 14208-1327
Activities	Nursing or convalescent home
Subsection	Charitable Organization
Ruling Date	09/1997
Deductibility	Contributions are deductible
Foundation	Hospital or medical research organization
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$21,711,340
Amount of Income	$16,092,584
Form 990 Revenue Amount	$16,082,334
National Taxonomy of Exempt Entities (NTEE)	Health - General and Rehabilitative: Nursing, Convalescent Facilities

Non-representatives - add comments:

Amount of income in 2013: $16,092,584 (it was $15,723,086 in 2012)

Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation:	$16,092,584
Other organizations performing similar types of work:	$4,850,977

Assets in 2013: $21,711,340 (it was $20,976,784 in 2012)

Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation:	$21,711,340
Other organizations performing similar types of work:	$4,393,216

Expenses in 2013: $16,070,612

This organization:	$16,070,612
Other organizations performing similar types of work:	$4,758,809

Income to expenses ratio in 2013: 1.0

This organization:	1.0
Other organizations performing similar types of work:	1.1

Number of employees in 2013: 518

Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation:	518
Other organizations performing similar types of work:	135

Employees paid over $100,000 in 2013: 0.4%

Niagara Lutheran Development Inc, Greenfield Health & Rehabilitation:	0.4%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 0.1%

This organization:	0.1%
Other organizations performing similar types of work:	0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	Yes	Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		25	30
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		491	518
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$125,119
Total reportable compensation from related organizations	$458,730	$475,317
Total estimated amount of other compensation from the organization and related organizations	$46,279	$46,725
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	1
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	1

	2011	2012	2013
Statement of Revenue
Total revenue	$16,051,528	$15,674,987	$16,082,334
Contributions, Gifts, Grants and Other Similar Amounts	$6,134	$18,707	$15,856
Program Service Revenue	$15,879,391	$15,492,628	$15,910,216
623000		$15,492,628	$15,910,216
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$35,005	$31,430	$26,901
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$-1,523	$220	$-136
Gross amount from sales of assets other than inventory (Securities / Other)	$16,077 / $0	$48,319 / $0	$10,114 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$17,600 / $0	$48,099 / $0	$10,250 / $0
Gain or (loss) (Securities / Other)	$-1,523 / $0	$220 / $0	$-136 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$132,521	$132,002	$129,497
623000		$16,221	$18,682
623000		$73,218	$72,526
623000		$26,723	$20,733
All other revenue		$15,840	$17,556

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$15,821,465	$16,361,809	$16,070,612
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$7,828,629	$8,123,032	$8,104,137
Pension plan accruals and contributions		$111,194	$111,801
Other employee benefits		$1,350,716	$1,278,769
Payroll taxes	$582,854	$603,912	$606,465
Fees for services (non-employees)
Management		$0	$0
Legal		$28,965	$40,715
Accounting		$0	$0
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$716	$142
Other		$170,053	$170,292
Advertising and promotion		$57,652	$68,008
Office expenses		$1,593,847	$1,598,076
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$0	$0
Travel		$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$7,710	$13,365
Interest		$730,911	$583,730
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$687,864	$698,934
Insurance		$245,655	$269,565
Other expenses		$632,959	$699,852
Other expenses		$1,301,502	$1,150,502
Other expenses		$301,427	$310,173
Other expenses		$199,263	$225,832
Other expenses		$214,431	$140,254

	2011	2012	2013
Balance Sheet
Total assets	$22,059,117	$20,976,784	$21,711,340
Cash - non-interest-bearing		$115,936	$784,284
Savings and temporary cash investments		$0	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$2,134,198	$2,055,538
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$82,019	$91,779
Prepaid expenses and deferred charges		$65,343	$72,924
Land, buildings, and equipment: cost or other basis		$11,806,219	$11,773,558
Investments - publicly traded securities		$6,023,180	$6,212,959
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$633,265	$715,289
Other assets		$116,624	$5,009
Total liabilities	$13,307,582	$12,901,310	$13,631,401
Accounts payable and accrued expenses		$872,148	$961,832
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$12,413,502	$11,992,453	$11,891,358
Escrow or custodial account liability		$3,686	$3,949
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$33,023	$774,262
Total net assets or fund balances	$8,751,535	$8,075,474	$8,079,939
Unrestricted net assets		$8,075,474	$8,079,939
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$78,947,334
Subtotal	$78,947,334
Gifts, grants, contributions, and membership fees received	$219,142
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	$78,345,151
Gross receipts from activities that are not an unrelated trade or business under section 513	$383,041
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$79,106,969
Public support	$78,947,334
Subtotal	$159,635
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$159,635
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Cobble Hill Health Center Inc	380 Henry St, Brooklyn, NY 11201-6048	NY	1977-03	$68,818,017
2	Eger Health Care And Rehabilitation Center	140 Meisner Ave, Staten Island, NY 10306-1236	NY	1988-04	$47,618,146
3	St Barnabus Nursing Home Inc	2175 Quarry Rd, Bronx, NY 10457-1663	NY	1991-09	$31,570,523
4	United Odd Fellow And Rebekah Home, Not In Gen 0028	1070 Havemeyer Ave, Bronx, NY 10462-5310	NY	1962-05	$28,179,340
5	Charles T Sitrin Health Care Center Inc	2050 Tilden Ave, New Hartford, NY 13413-3613	NY	1996-08	$22,833,443
6	Promesa Residential Health Care Facility Inc	1776 Clay Ave, Bronx, NY 10457-7239	NY	1992-10	$18,334,441
7	Rutland Nursing Home Inc	585 Schenectady Avenue, Brooklyn, NY 11203-1851	NY	1969-10	$79,025,005
8	St Johnland Nursing Center Inc	395 Sunken Meadow Rd, Kings Park, NY 11754-1000	NY	1992-07	$35,227,379
9	Valley Health Services Inc	690 W German St, Herkimer, NY 13350-2135	NY	1984-11	$16,791,350
10	The Bronx Lebanon Highbridge Woodycrest Center	936 Woodycrest Ave, Bronx, NY 10452-5503	NY	1989-09	$15,294,217
11	United Nursing Home For The Aged Inc	391 Pelham Rd, New Rochelle, NY 10805-2335	NY		$11,656,835
12	Schoellkopf Health Center	621 10th St, Niagara Falls, NY 14301-1813	NY	1971-02	$10,415,662
13	Uihlein Mercy Center Inc	185 Old Military Rd, Lake Placid, NY 12946-1939	NY	1946-03	$8,286,239
14	Adirondack Tri-County Health Care Center Inc	PO BOX 500, North Creek, NY 12853-0500	NY	1992-07	$0
15	Hebrew Hospital Home Inc, Group Return	55 Grasslands Road, Valhalla, NY 10595-1655	NY	1970-01	$0
16	Madonna Residence Inc C/O Carmelite Sisters For The Aged & Inf	600 Woods Road, Germantown, NY 12526	NY	1946-03	$0
17	Mercy Healthcare Center	114 Wawbeek Ave, Tupper Lake, NY 12986	NY	1946-03	$0
18	Niagara Lutheran Delaware Home Inc	64 Hager St, Buffalo, NY 14208-1327	NY	1991-02	$0
19	Principium Inc	14419 Lakewood Ave, Jamaica, NY 11435-5423	NY	1950-05	$0
20	Wartburg Nursing Home Inc	277 North Avenue No 201, New Rochelle, NY 10801	NY	1970-11	$0

Number of organizations performing similar types of work

Alaska	1
Alabama	5
Arkansas	6
Arizona	5
California	27
Colorado	5
Connecticut	12
Delaware	3
Florida	13
Georgia	10
Hawaii	1
Iowa	27
Idaho	2
Illinois	27
Indiana	10
Kansas	18
Kentucky	5
Louisiana	8
Massachusetts	35
Maryland	18
Maine	6
Michigan	15
Minnesota	26
Missouri	24
Mississippi	3

Montana	2
North Carolina	9
North Dakota	12
Nebraska	9
New Hampshire	3
New Jersey	9
New Mexico	3
New York	67
Ohio	20
Oklahoma	6
Oregon	4
Pennsylvania	34
Rhode Island	6
South Carolina	5
South Dakota	9
Tennessee	11
Texas	28
Utah	1
Virginia	14
Vermont	2
Washington	10
Wisconsin	15
West Virginia	7
Wyoming	3

Total

601

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