2024-05-14T09:59:37-05:00 2023-06-30 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2022-07-01 161611701 PALLIATIVE HOME CARE OF NIAGARA INC PALL 7164394417 4675 SUNSET DRIVE LOCKPORT NY 14094 CARLO FIGLIOMENI COO AND CFO 7164394417 2024-04-17 1 CARLO FIGLIOMENI 999009999 1 MICHAEL ORLOWSKI P00956557 7166348800 2024-04-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LIBERTY HOME CARE JOHN LOMEO 4675 SUNSET DRIVE LOCKPORT NY 14094 5888348 0 X WWW.NIAGARAHOSPICE.ORG X 2001 NY TO PROVIDE HOME CARE SERVICES TO PRE-HOSPICE AND HOSPICE PATIENTS 5 5 252 5 0 0 0 0 5054034 5464278 88 50565 1036367 61599 6090489 5576442 0 0 0 0 3405071 3836875 0 0 0 1486895 1652593 4891966 5489468 1198523 86974 5238649 5327053 1806730 1808160 3431919 3518893 TO PROVIDE HOME CARE SERVICES TO PRE-HOSPICE AND HOSPICE PATIENTS INCLUDING HOME HEALTH AIDES AND THE RENTAL AND SALE OF DURABLE MEDICAL EQUIPMENT. 0 0 3231519 4243510 HOME CARE: AS A LICENSED HOME CARE AGENCY (LHCSA), SERVICES ARE PROVIDED TO PATIENTS THAT INCLUDE PERSONAL CARE (BATHING, TOILETING, FEEDING, DRESSING, GROOMING), LIGHT HOUSEKEEPING, SHOPPING, MEAL PREPARATION, ESCORT TO APPOINTMENTS, ECT. SERVICES ARE PROVIDED BY LICENSED PRACTICAL NURSES (LPN), REGISTERED NURSES (RN), CERTIFIED NURSING ASSISTANTS (CNA), HOME HEALTH AIDES (HHA), OR HOMEMAKERS (HM) DEPENDING ON SKILL REQUIRED. OTHER SERVICES PROVIDED INCLUDE LONG-TERM CARE FOR PATIENTS WITH CHRONIC ILLNESSES AND WORKING DIRECTLY WITH PHYSICIANS AND OTHER REFERRAL SOURCES TO ENSURE THE PATIENT HAS A SMOOTH TRANSITION HOME IN A CONTINUUM OF CARE. CURRENTLY, REVENUE IS GENERATED PRIMARILY BY PROVIDING HOME HEALTH AIDE AND HOMEMAKER SERVICES. 989610 1220768 DURABLE MEDICAL EQUIPMENT: REVENUE IS GENERATED BY PROVIDING A BROAD RANGE OF MEDICAL EQUIPMENT TO PATIENT HOMES THROUGHOUT WESTERN NEW YORK VIA RENTAL OR SALE OF EQUIPMENT. THIS EQUIPMENT INCLUDES OXYGEN CONCENTRATORS, NEBULIZERS, AMBULATORY AIDS (SUCH AS WHEELCHAIRS AND WALKERS), EMERGENCY RESPONSE SYSTEMS SERVICES TO CALL FOR HELP, PATIENT ROOM EQUIPMENT SUCH AS HOSPITAL BEDS AND COMMODES, BATHROOM SAFETY ITEMS (SUCH AS TRANSFER BENCHES AND SHOWER CHAIRS). CURRENTLY, MOST REVENUE IS GENERATED BY SERVICING PATIENT OF THE VARIOUS HOSPICES OF WESTERN NEW YORK. ADDITIONALLY REVENUES ARE GENERATED THROUGH NON-HOSPICE PATIENTS WITH MEDICARE AND OTHER THIRD PARTY INSURANCE (SUCH AS INDEPENDENT HEALTH, UNIVERA, BLUE CROSS, ETC.) 4221129 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 2 0 1 252 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X CARLO FIGLIOMENI 7164394417 4675 SUNSET DRIVE LOCKPORT NY 14094 X FRANK DEMART CHAIRMAN 0.50 X X 0 0 0 JOHN DEPASQUALE TREASURER 0.50 X X 0 0 0 JON JOYCE DIRECTOR 0.50 X 0 0 0 MR LIGAMMARI DIRECTOR 0.50 X 0 0 0 JAMES CARMINATI DIRECTOR 0.50 X 0 0 0 CARLO FIGLIOMENI COO & CFO 2.00 X 0 0 0 JOHN LOMEO CHIEF EXECUTIVE OFFICER 2.00 X 0 0 0 KENNETH HATTON EXECUTIVE DIRECTOR 37.00 X 105328 0 14927 MARY NORTON DIRECTOR OF PATIENT SERVIC 37.00 X 106483 0 21167 211811 0 36094 2 0 0 0 HOSPICE AND PALLIATIVE CARE GROUP INC 4675 SUNSET DRIVE LOCKPORT NY 14094 MANAGEMENT FEE 1036989 1 HOME CARE 623990 4243510 4243510 DURABLE MEDICAL EQUIPM 623990 1220768 1220768 5464278 50565 50565 373505 184782 188723 188723 188723 127124 -127124 -127124 5576442 5525877 0 50565 3135222 3043832 91390 36984 39604 -2620 421632 402461 19171 243037 236416 6621 1036989 1036989 18719 18719 11815 11815 18004 16596 1408 70966 63550 7416 106052 74232 31820 58707 58707 56923 55936 987 65712 65712 SUPPLIES AND OTHER EXPE 76048 31425 44623 VAN INS, MAINTENANCE, & 64218 64218 BAD DEBT EXPENSE 35174 35174 DISPOSABLE MEDICAL EQUI 16956 16956 16310 16310 5489468 4221129 1268339 0 511 252 2723846 2754250 189365 267323 127114 132078 121828 121723 3337901 1688063 1696587 1649838 379398 401589 5238649 5327053 201275 243263 1598201 1548714 7254 16183 1806730 1808160 X 3431919 3518893 3431919 3518893 5238649 5327053 86974 0 X X 0 1 X 1 0 X 8458751 7995001 5574079 5054034 5464278 32546143 8458751 7995001 5574079 5054034 5464278 32546143 0 0 0 32546143 327952 339110 344555 355731 424070 1791418 327952 339110 344555 355731 424070 1791418 2000 15428 17428 8788703 8349539 5918634 5409765 5888348 34354989 0.94730 0.95270 0.05210 0.04680 X 146793 146793 2065564 753105 1312459 1125544 934958 190586 1649838 DUE FROM KALOS HEALTH, INC. 352179 DUE FROM NIAGARA HOSPICE, INC. 49410 401589 DUE TO THE HOSPICE AND PALLIATIVE CARE GROUP, INC. 16183 16183 X 5888348 0 5888348 -311906 -311906 5576442 5801374 311906 311906 5489468 0 5489468 PART X, LINE 2: IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN FOR INCOME TAX PURPOSES WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATIONS, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. THE TAX RETURNS FOR THE TAX YEARS ENDED JUNE 30TH, 2019 - 2023 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES AND ALSO BY NEW YORK STATE FOR STATE TAX PURPOSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF EQUIPMENT SOLD -127,124. RENTAL EXPENSES NETTED AGAINST REVENUE -184,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF EQUIPMENT SOLD 127,124. RENTAL EXPENSES NETTED AGAINST REVENUE 184,782. FORM 990, PART VII, SECTION A: THE HOSPICE AND PALLIATIVE CARE GROUP, INC. (THE GROUP) PERFORMS SOME MANAGEMENT, FUNDRAISING AND ADMINISTRATIVE SERVICES FOR PALLIATIVE HOME CARE OF NIAGARA, INC. THE GROUP CHARGES PALLIATIVE HOME CARE OF NIAGARA, INC. A MANAGEMENT FEE FOR THESE SERVICES WHICH INCLUDES THE PAYROLL RELATED EXPENSES OF THE CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING AND FINANCIAL OFFICER. THESE INDIVIDUALS MEET THE DEFINITION OF OFFICERS OF PALLIATIVE HOME CARE OF NIAGARA, INC. ACCORDING TO THE IRS 990 INSTRUCTIONS. HOWEVER, PALLIATIVE HOME CARE OF NIAGARA, INC.'S AND THE GROUP'S RELATIONSHIP DOES NOT MEET THE DEFINITION OF RELATED PARTIES PER THE IRS 990 INSTRUCTIONS AND THEREFORE THEIR WAGE INFORMATION HAS NOT BEEN REPORTED ON PART VII, SECTION A NOR ON SCHEDULE J. FORM 990, PART VI, SECTION A, LINE 3 THE HOSPICE AND PALLIATIVE CARE GROUP, INC. (AN AFFILIATED 501C3 ORGANIZATION - EIN 56-2298553) PERFORMS SOME MANAGEMENT, FUND-RAISING AND ADMINISTRATIVE SERVICES FOR PALLIATIVE HOME CARE OF NIAGARA, INC. THE HOSPICE AND PALLIATIVE CARE GROUP, INC. CHARGES PALLIATIVE HOME CARE OF NIAGARA, INC. A MANAGEMENT FEE FOR THESE SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED IN DRAFT FORM TO THE MEMBERS OF THE GOVERNING BODY OF PALLIATIVE HOME CARE OF NIAGARA, INC. AFTER IT HAS BEEN REVIEWED BY AGENCY FISCAL PERSONNEL. EACH MEMBER OF THE BOARD HAS THE OPPORTUNITY TO REVIEW THE RETURN AND SUGGEST ANY CHANGES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PALLIATIVE HOME CARE OF NIAGARA, INC. D/B/A LIBERTY HOME CARE IS COMMITTED TO IDENTIFY AND DISCLOSE ALL INDIVIDUALS THAT MAY HAVE A POTENTIAL TO INFLUENCE OR DIRECT DECISIONS TO HIS/HER OWN GAIN. ALL BOARD MEMBERS AND EMPLOYEES PARTICIPATING IN THE ACTIVITIES AND/OR OPERATIONS OF THE PALLIATIVE HOME CARE OF NIAGARA, INC. D/B/A LIBERTY HOME CARE MUST SIGN A CONFLICT OF INTEREST FORM, AND DISCLOSE ANY DIRECT OR INDIRECT RELATIONSHIP, INVESTMENT OR INTEREST WHICH MAY REQUIRE HIS/HER EXCLUSION FROM PARTICIPATING IN CERTAIN DECISION - MAKING PROCESSES. IN ADDITION, EACH MEMBER OF THE BOARD OF DIRECTORS MUST COMPLETE A DISCLOSURE OF POTENTIAL CONFLICT OF INTEREST FORM. NO EMPLOYEE OF PALLIATIVE HOME CARE OF NIAGARA, INC. D/B/A LIBERTY HOME CARE MAY HAVE EMPLOYMENT, CONSULTING OR OTHER BUSINESS RELATIONSHIP WITH A COMPETITOR, PATIENT/FAMILY, SUPPLIER, OR INVEST IN ANY COMPETITOR OR SUPPLIER (EXCEPT FOR MODERATE HOLDINGS OF PUBLICLY TRADED SECURITIES) UNLESS WRITTEN PERMISSION IS GRANTED BY THE CEO AND CHIEF OPERATING AND FINANCIAL OFFICER IN ADVANCE. OUTSIDE EMPLOYMENT MAY CONSTITUTE A CONFLICT OF INTEREST IF IT PLACES AN EMPLOYEE IN THE POSITION OF APPEARING TO REPRESENT THE AGENCY, INVOLVES SERVICES SIMILAR TO THOSE THE AGENCY PROVIDES OR LESSENS THE EFFICIENCY, ALERTNESS OR PRODUCTIVITY NORMALLY EXPECTED OF EMPLOYEES ON THEIR JOBS. OUTSIDE EMPLOYMENT MAY ALSO CONSTITUTE A CONFLICT OF INTEREST IF EMPLOYEES PERFORM SERVICES EITHER FOR INDIVIDUALS OR ENTITIES THAT MAKE REFERRALS. ALL OUTSIDE EMPLOYMENT THAT IS IN QUESTION MUST BE DISCLOSED TO THE AGENCY AND BE EVALUATED BY THE CHIEF OPERATING AND FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE IS CHARGED BY THE BOARD OF DIRECTORS WITH THE RESPONSIBILITY TO DETERMINE THE COMPENSATION OF THE CHIEF EXECUTIVE & CHIEF OPERATING AND FINANCIAL OFFICER. THE PURPOSE OF THIS COMMITTEE IS TO: APPROVE THE ANNUAL PERFORMANCE STANDARDS OF THE EXECUTIVE DIRECTOR. DETERMINE APPROPRIATE PERFORMANCE MEASURES AND ESTABLISH CRITERIA FOR ANY INCENTIVE BASED COMPENSATION. CONDUCT THE ANNUAL PERFORMANCE APPRAISAL. DETERMINE THE TOTAL COMPENSATION PACKAGE. ANNUALLY REVIEW, AND APPROVE ANY CHANGE TO, THE TOTAL COMPENSATION OF THE CHIEF EXECUTIVE & CHIEF OPERATING AND FINANCIAL OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILIABLE TO THE PUBLIC UPON REQUEST OVER THE PHONE, IN WRITING,IN PERSON AND VIA E-MAIL. THE 990 IS ALSO AVAILABLE TO THE PUBLIC THROUGH THE GUIDESTAR AND NY AGS WEBSITES. THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, PART IV, LINE 34: PALLIATIVE HOME CARE IS RELATED TO THE HOSPICE AND PALLIATIVE CARE GROUP, INC. (EIN 56-2298553), NIAGARA HOSPICE ALLIANCE, INC. (EIN 26-1101852), NIAGARA HOSPICE, INC. (EIN 22-2524016) AND KALOS HEALTH, INC. (EIN 46-1066844) FOR FINANCIAL STATEMENT PURPOSES. PALLIATIVE'S RELATIONSHIP WITH THESE ENTITIES DOES NOT MEET THE DEFINITION OF RELATED PARTIES PER THE 990 INSTRUCTIONS.