Civic Intelligence

Wesley Health Care Center Inc

EIN 22-2467092 • 501(c)3 • Saratoga Springs, NY

Profile

Wesley health care center, inc. Offers quality services to all persons in need of rehabilitation and/or chronic care with a staff committed to competence, compassion and character.

131 Lawrence StreetSaratoga Springs, NY 12866

www.thewesleycommunity.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.83x

Higher debt load relative to assets than 73% of similar nonprofits.

NTEE E • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.40x

Higher debt load relative to revenue than 57% of similar nonprofits.

NTEE E • $25M-$50M nonprofits • Source year 2024

Net Margin

22nd percentile

-8.0%

Higher net margin than 22% of similar nonprofits.

NTEE E • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$321,200

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

NTEE E • $25M-$50M nonprofits • Source year 2024

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

NTEE E • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

NTEE E • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$19,539,117

Down $4,495,344 (-19%) from 2023

Liabilities

Down

$16,157,013

Down $1,233,998 (-7.1%) from 2023

Net Assets

Down

$3,382,104

Down $3,261,346 (-49%) from 2023

Revenue

Up

$40,042,707

Up $3,718,566 (+10%) from 2023

Expenses

Up

$43,247,283

Up $3,591,149 (+9.1%) from 2023

Net Income

Up

-$3,204,576

Up $127,417 (+3.8%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $27,545,163Liabilities 2010: $12,948,228Net Assets 2010: $14,596,9352010Assets 2011: $27,344,952Liabilities 2011: $12,032,827Net Assets 2011: $15,312,1252011Assets 2012: $20,152,970Liabilities 2012: $5,270,892Net Assets 2012: $14,882,0782012Assets 2013: $20,745,451Liabilities 2013: $5,100,295Net Assets 2013: $15,645,1562013Assets 2014: $21,568,340Liabilities 2014: $5,217,801Net Assets 2014: $16,350,5392014Assets 2015: $23,901,305Liabilities 2015: $8,375,240Net Assets 2015: $15,526,0652015Assets 2016: $28,058,473Liabilities 2016: $13,531,631Net Assets 2016: $14,526,8422016Assets 2017: $26,609,808Liabilities 2017: $12,662,876Net Assets 2017: $13,946,9322017Assets 2018: $29,376,472Liabilities 2018: $13,401,222Net Assets 2018: $15,975,2502018Assets 2019: $28,721,857Liabilities 2019: $12,880,083Net Assets 2019: $15,841,7742019Assets 2020: $29,318,781Liabilities 2020: $12,148,112Net Assets 2020: $17,170,6692020Assets 2021: $29,960,994Liabilities 2021: $12,964,981Net Assets 2021: $16,996,0132021Assets 2022: $27,526,831Liabilities 2022: $18,072,105Net Assets 2022: $9,454,7262022Assets 2023: $24,034,461Liabilities 2023: $17,391,011Net Assets 2023: $6,643,4502023Assets 2024: $19,539,117Liabilities 2024: $16,157,013Net Assets 2024: $3,382,1042024

Highlighted filing

2024

Assets$19,539,117
Liabilities$16,157,013
Net Assets$3,382,104

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $32,601,0772010Expenses 2011: $33,221,2542011Expenses 2012: $33,296,4212012Revenue 2013: $34,228,713Expenses 2013: $33,455,854Net Income 2013: $772,8592013Revenue 2014: $35,317,623Expenses 2014: $34,754,839Net Income 2014: $562,7842014Revenue 2015: $34,795,526Expenses 2015: $35,385,285Net Income 2015: -$589,7592015Revenue 2016: $34,952,722Expenses 2016: $36,184,957Net Income 2016: -$1,232,2352016Revenue 2017: $36,416,704Expenses 2017: $37,248,301Net Income 2017: -$831,5972017Revenue 2018: $39,497,888Expenses 2018: $37,225,491Net Income 2018: $2,272,3972018Revenue 2019: $38,039,860Expenses 2019: $38,621,667Net Income 2019: -$581,8072019Revenue 2020: $39,718,972Expenses 2020: $39,100,959Net Income 2020: $618,0132020Revenue 2021: $37,958,192Expenses 2021: $39,006,454Net Income 2021: -$1,048,2622021Revenue 2022: $30,464,328Expenses 2022: $36,513,409Net Income 2022: -$6,049,0812022Revenue 2023: $36,324,141Expenses 2023: $39,656,134Net Income 2023: -$3,331,9932023Revenue 2024: $40,042,707Expenses 2024: $43,247,283Net Income 2024: -$3,204,5762024

Highlighted filing

2024

Revenue$40,042,707
Expenses$43,247,283
Net Income-$3,204,576

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.5$16.2$3.38$40.0$43.2$3.20
2023Detailed filing. Detailed filing data is available for this year.$24.0$17.4$6.64$36.3$39.7$3.33
2022Detailed filing. Detailed filing data is available for this year.$27.5$18.1$9.45$30.5$36.5$6.05
2021Detailed filing. Detailed filing data is available for this year.$30.0$13.0$17.0$38.0$39.0$1.05
2020Detailed filing. Detailed filing data is available for this year.$29.3$12.1$17.2$39.7$39.1$0.62
2019Detailed filing. Detailed filing data is available for this year.$28.7$12.9$15.8$38.0$38.6$0.58
2018Detailed filing. Detailed filing data is available for this year.$29.4$13.4$16.0$39.5$37.2$2.27
2017Summary only. Only limited summary data is available for this year.$26.6$12.7$13.9$36.4$37.2$0.83
2016Detailed filing. Detailed filing data is available for this year.$28.1$13.5$14.5$35.0$36.2$1.23
2015Detailed filing. Detailed filing data is available for this year.$23.9$8.38$15.5$34.8$35.4$0.59
2014Detailed filing. Detailed filing data is available for this year.$21.6$5.22$16.4$35.3$34.8$0.56
2013Detailed filing. Detailed filing data is available for this year.$20.7$5.10$15.6$34.2$33.5$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$5.27$14.9$33.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$12.0$15.3$33.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$12.9$14.6$32.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$40,042,707
Mission and Program Overview

Mission

Wesley health care center, inc. Offers quality services to all persons in need of rehabilitation and/or chronic care with a staff committed to competence, compassion and character.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,507,308$9,528,580▼ $978,728
Accounts Receivable$3,964,563$4,055,991▲ $91,428
Savings and Temporary Cash Investments$2,000,214$948,721▼ $1,051,493
Inventories for Sale or Use$516,892$681,268▲ $164,376
Cash and Non-Interest-Bearing Accounts$568,380$307,692▼ $260,688
Prepaid Expenses and Deferred Charges$67,542$99,804▲ $32,262
Investments in Publicly Traded Securities$1,225,850$13,696▼ $1,212,154
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$24,034,461$19,539,117▼ $4,495,344
Other Assets Total$5,183,712$3,903,365▼ $1,280,347
Liabilities
Other Liabilities$8,918,373$7,907,770▼ $1,010,603
Accounts Payable and Accrued Expenses$4,966,195$4,039,771▼ $926,424
Mortgage Notes Payable Secured by Investment Property$3,197,353$3,575,207▲ $377,854
Escrow Account Liability$303,170$527,863▲ $224,693
Deferred Revenue$5,920$106,402▲ $100,482
Total Liabilities$17,391,011$16,157,013▼ $1,233,998
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,747,489$2,560,064▼ $187,425
Net Assets Without Donor Restrictions$3,895,961$822,040▼ $3,073,921
Total Net Assets Fund Balance$6,643,450$3,382,104▼ $3,261,346
Total Liabilities and Net Assets / Fund Balance$24,034,461$19,539,117▼ $4,495,344

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$661,682$21,140,546$21,802,228
Equipment$4,293,043$12,130,674$16,423,717
Leasehold Improvements$3,824,310$6,798,084$10,622,394
Land$749,545-$749,545
Other Land Buildings-$18,816$18,816
Other Assets Org$295,772--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Henry KingRn SupervisorFT$182,096$9,345$191,441
J Brian NealonCEOPT$161,939$16,408$178,347
Alicia OpalkaUnit CoordinatorFT$153,328$20,407$173,735
Julianne AlsanteUnit CoordinatorFT$156,388$16,118$172,506
Jessica FlorioAdministratorFT$134,135$16,670$150,805
Jenna LordDirector of NursingFT$149,056$262$149,318
Elgin GuntherRn SupervisorFT$137,140$4,114$141,254
Katherine LahoffCFOPT-$135,832$135,832

Board Members and Trustees

NameTitle
Tara PleatPresident
DEBORAH DAMM-O'BRIENVice President
Brooke PancoeDirector
Kelli DerwayDirector
L Clifford Van WagnerDirector of Pharmacy
Shelly AmatoCSO
Jesse BoucherSecretary
Raymond MartinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
UnidineDietary ServicesPO Box 102289, Atlanta, GA 30368$5,086,614
Ems LLCJanitorial Management245 MAIN STREET, Chester, NJ 07930$1,288,010
Jlr Physical Occupational & Speech TherapiesTherapy Services28 PINEWOOD AVE, Saratoga Springs, NY 12866$533,011
Adnet Technologies Ny LLCInformation TechnologyPO BOX 150518, Hartford, CT 06115$483,074
Saratoga HospitalHospital/medical211 CHURCH ST, Saratoga Springs, NY 12866$201,180
Revenue and Support

Revenue Composition

Contributions and Grants
$530,604
Program Service Revenue
$38,884,178
Investment Income
$37,203
Other Revenue
$590,722
Change in Net Assets
$-3,204,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,036,285
Salaries, Compensation, and Employee Benefits$21,210,998
Total Fundraising Expense$17,786
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,175,854$2,762,553-$16,938,407
Fees for Services Other$8,109,100$259,021$1,800$8,369,921
Office Expenses$4,381,778$49,891-$4,431,669
Other Employee Benefits$2,061,722$407,575-$2,469,297
Occupancy$1,895,029$210,559-$2,105,588
Depreciation Depletion$1,236,450$137,383-$1,373,833
Fees for Services Management-$1,369,520-$1,369,520
Payroll Taxes$1,052,907$214,846-$1,267,753
Information Technology$619,356$131,723-$751,079
Insurance$495,023$55,003-$550,026
Interest$335,013$37,224-$372,237
Current Officers, Directors, Trustees, and Key Employees$172,506$178,347-$350,853
Pension Plan Contributions$153,389$31,299-$184,688
Fees for Services Legal-$94,317-$94,317
Fees for Services Accounting-$81,056-$81,056
Advertising-$61,323$15,986$77,309
Fees for Service Investment Mgmnt Fees-$34,460-$34,460
Conferences and Meetings$7,010$14,806-$21,816
Other Expenses$29,840$11,570-$11,570
Total Functional Expenses$37,045,199$6,184,298$17,786$43,247,283
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$6,018,876
Other Long-term Liabilities$870,963
Asset Retirement Obligations$484,889
Operating Lease Liability$297,001
Estimated 3rd Party Liabilities$236,041
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

United methodist health and housing, inc is the sole corporate member of this organization.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by internal accounting personnel. A copy of the completed form 990 in draft form is provided to the board of directors prior to filing with the internal revenue service. At the discretion of the board, the finance committee may review the 990 and present findings to the board as a whole. Questions and comments are reviewed by the director of finance and addressed as appropriate. Discrepancies between the board and the director of finance will be resolved by the finance committee. Upon approval by the board and the finance committee, the final form 990 will be filed with the internal revenue service.every 3 years the tax return is reviewed by an independent accounting firm, this was last done for the 2023 form.

Form 990, Part VI, Section B, Line 12C

It is the policy of the organization to require officers, directors or trustees and key employees to disclose annually interests that could give rise to conflicts. It is a duty of the corporate compliance officer to regularly and consistently monitor and enforce compliance with the policy. Disclosures by officers, directors or trustees and key employees are completed annually.

Form 990, Part VI, Section B, Line 15B

All officer salaries are paid through united methodist health and housing, inc., a related organization. An independent salary survey is completed at least every 3 years. The survey is initiated by the personnel committee on behalf of the board. The survey includes comparability data and is used to arrive at an acceptable salary for officers and key employees. The ceo's evaluation and final salary determination is made by the board of directors. All other officers and key employees are evaluated by the ceo. Salary determinations for those staff are based on the salary survey and evaluations.

Form 990, Part VI, Section C, Line 19

All governing documents, policies and financial statements are available upon request. This is disclosed on our web site: www.thewesleycommunity.org

Filing and Contact Details

Filer

Filer Name
Wesley Health Care Center Inc
EIN
22-2467092
Phone
5185873600
Address
131 LAWRENCE STREET, SARATOGA SPRINGS, NY 12866

Signing Officer

Name
Katherine Lahoff
Title
CFO
Signed
2025-08-25

Organization Details

Principal Officer
J Brian Nealon
Formed
1970
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
595
Volunteers
6
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Decrease in temp restricted net assets = -$34069

Form 990, Part XII, Line 2C

There has been no change in the audit oversight process or the independent accountant selection process from the previous year.

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

Wesley acts as custodian of resident personal funds.

Part X : FIN48 Footnote

Income taxes: the company is a not-for-profit corporation pursuant to section 501(c)(3) of the internal revenue code (code), and as such is exempt from federal taxation under section 501(a) of the code. Fasb asc 740, accounting for uncertainty in income taxes, requires the recognition of income tax positions when it is more-likely than-not that the position will be sustained based on merits of the position. Management has concluded that there are no material tax liabilities that require recognition as of december 31, 2024 and 2023.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0DURING 2024, WESLEY HEALTH CARE CENTER, INC. PROVIDED SKILLED NURSING CARE TO APPROXIMATELY 852 INDIVIDUALS. RESIDENTS SPENT A TOTAL OF 100,693 PATIENT DAYS AT THE FACILITY. 71,227 OF THE PATIENT DAYS WERE FOR MEDICAID RESIDENTS AND 11,708 DAYS WERE FOR MEDICARE RESIDENTS. WESLEY PROVIDED SERVICES TO INDIVIDUALS FROM 14 DIFFERENT NEW YORK STATE COUNTIES.THE WESLEY COMMUNITY AS A WHOLE HAS EMBRACED A PHILANTHROPIC CULTURE. ON BEHALF OF THE WESLEY COMMUNITY, MANAGEMENT DONATES OVER 800 HOURS PER YEAR OF THEIR OWN TIME TO LOCAL ORGANIZATIONS TO FURTHER SUPPORT THE NOT-FOR-PROFIT NEEDS IN OUR COMMUNITY. WE HAVE STAFF MEMBERS REGULARLY CONTRIBUTING THEIR OWN TIME TO THE ALZHEIMER'S ASSOCIATION, THE SARATOGA SPRINGS LIONS CLUB, SARATOGA ROTARY, LEADERSHIP SARATOGA AND THE SARATOGA COUNTY CHAMBER OF COMMERCE, TO NAME A FEW. ADDITIONALLY, THE WESLEY CAMPUS REGULARLY HOSTS THE ACTIVITIES AND MEETINGS OF OVER 15 NOT-FOR-PROFIT ORGANIZATIONS.
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IRS990/MissionDesc0WESLEY HEALTH CARE CENTER, INC. OFFERS QUALITY SERVICES TO ALL PERSONS IN NEED OF REHABILITATION AND/OR CHRONIC CARE WITH A STAFF COMMITTED TO COMPETENCE, COMPASSION AND CHARACTER. HEALTH CARE SERVICES AT WESLEY INCLUDE SKILLED NURSING FOR THE AGING ADULT WHO HAS SIGNIFICANT CHRONIC MEDICAL NEEDS AND ADULTS OF OTHER AGES WHO REQUIRE DAILY MEDICAL ATTENTION BECAUSE OF THEIR CHRONIC ILLNESSES. WESLEY ALSO OFFERS A HARD-TO-FIND RESIDENTIAL SETTING THAT CAN MEET THE LIGHT CARE NEEDS OF LESS SERIOUSLY ILL GERIATRIC RESIDENTS. A SPECIALIZED PROGRAM FOR THOSE REQUIRING CARE AND SUPERVISION FOR ALZHEIMER'S DISEASE AND DEMENTIA COMPLETES WESLEY HEALTH CARE CENTER'S FULL SPECTRUM OF LONG-TERM CARE SERVICES.WESLEY'S SHORT TERM REHABILITATION PROGRAM IS DESIGNED TO SUPPORT, ENCOURAGE AND GIVE CONFIDENCE TO PATIENTS AS THEY WORK TOWARD RETURNING HOME. WE ARE COMMITTED TO RESTORING HEALTH AND INDEPENDENCE TO THOSE WE TREAT. EXCELLENCE, INNOVATION AND PERSONAL COMMITMENT ARE THE STANDARDS FOR LONG-TE
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