Civic Intelligence

Northern Oswego County Health Services Inc.

990 • Fiscal year 2015 • EIN 23-7036393

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 09, 2016

61 Delano StreetPulaski, NY 13142

(315) 298-6569

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.33x

Higher debt load relative to assets than 40% of similar nonprofits.

2015 filings • NTEE E • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

30th percentile

0.16x

Higher debt load relative to revenue than 30% of similar nonprofits.

2015 filings • NTEE E • $10M-$25M nonprofits • Source year 2015

Net Margin

60th percentile

4.4%

Higher net margin than 60% of similar nonprofits.

2015 filings • NTEE E • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

45th percentile

$277,433

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2015 filings • NTEE E • $10M-$25M nonprofits • Source year 2015

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2015 filings • NTEE E • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-0.7%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • NTEE E • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$9,717,884

Up $3,192,978 (+49%) from 2013

Net Assets

Up

$6,481,784

Up $3,299,286 (+104%) from 2013

Liabilities

Down

$3,236,100

Down $106,308 (-3.2%) from 2013

Revenue

Up

$19,835,824

Up $3,038,713 (+18%) from 2013

Expenses

Up

$18,972,717

Up $2,364,758 (+14%) from 2013

Net Income

Up

$863,107

Up $673,955 (+356%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $4,937,319Liabilities 2010: $2,787,284Net Assets 2010: $2,150,0352010Assets 2011: $4,985,151Liabilities 2011: $2,704,759Net Assets 2011: $2,280,3922011Assets 2012: $5,939,233Liabilities 2012: $2,945,887Net Assets 2012: $2,993,3462012Assets 2013: $6,524,906Liabilities 2013: $3,342,408Net Assets 2013: $3,182,4982013Assets 2015: $9,717,884Liabilities 2015: $3,236,100Net Assets 2015: $6,481,7842015Assets 2016: $11,984,691Liabilities 2016: $3,316,871Net Assets 2016: $8,667,8202016Assets 2018: $15,279,274Liabilities 2018: $2,194,080Net Assets 2018: $13,085,1942018Assets 2019: $16,409,036Liabilities 2019: $2,442,704Net Assets 2019: $13,966,3322019Assets 2020: $23,762,909Liabilities 2020: $4,046,535Net Assets 2020: $19,716,3742020Assets 2021: $22,880,729Liabilities 2021: $2,041,433Net Assets 2021: $20,839,2962021Assets 2024: $26,617,463Liabilities 2024: $12,698,869Net Assets 2024: $13,918,5942024

Highlighted filing

2015

Assets$9,717,884
Liabilities$3,236,100
Net Assets$6,481,784

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $6,998,5472010Expenses 2011: $7,408,0652011Expenses 2012: $7,831,8452012Revenue 2013: $16,797,111Expenses 2013: $16,607,959Net Income 2013: $189,1522013Revenue 2015: $19,835,824Expenses 2015: $18,972,717Net Income 2015: $863,1072015Revenue 2016: $21,249,355Expenses 2016: $19,063,319Net Income 2016: $2,186,0362016Revenue 2018: $24,728,328Expenses 2018: $21,894,082Net Income 2018: $2,834,2462018Revenue 2019: $24,897,115Expenses 2019: $23,622,715Net Income 2019: $1,274,4002019Revenue 2020: $31,921,623Expenses 2020: $26,145,373Net Income 2020: $5,776,2502020Revenue 2021: $27,269,250Expenses 2021: $26,102,250Net Income 2021: $1,167,0002021Revenue 2024: $32,613,023Expenses 2024: $36,058,068Net Income 2024: -$3,445,0452024

Highlighted filing

2015

Revenue$19,835,824
Expenses$18,972,717
Net Income$863,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$19,835,824
Mission and Program Overview

Mission

To provide the community with quality healthcare services and promote the wellness of the community.

To provide the community with quality healthcare services and promote wellness of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,099,218$3,418,834▲ $2,319,616
Land, Buildings, and Equipment, Net$3,323,019$2,866,589▼ $456,430
Accounts Receivable$3,039,354$2,247,061▼ $792,293
Cash and Non-Interest-Bearing Accounts$901,416$902,696▲ $1,280
Prepaid Expenses and Deferred Charges$250,238$230,557▼ $19,681
Pledges and Grants Receivable$144,908$42,147▼ $102,761
Investments Program Related-$10,000-
Total Assets$8,758,153$9,717,884▲ $959,731
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,937,087$1,876,483▼ $60,604
Accounts Payable and Accrued Expenses$1,202,389$1,317,588▲ $115,199
Other Liabilities$0$42,029▲ $42,029
Total Liabilities$3,139,476$3,236,100▲ $96,624
Net Assets / Fund Balance
Unrestricted Net Assets$5,618,677$6,481,784▲ $863,107
Total Net Assets Fund Balance$5,618,677$6,481,784▲ $863,107
Total Liabilities and Net Assets / Fund Balance$8,758,153$9,717,884▲ $959,731

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,104,216$1,653,008$3,757,224
Other Land Buildings$559,176$2,181,042$2,740,218
Leasehold Improvements$187,197$53,641$240,838
Land$16,000-$16,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PATRICK CARGUELLO mdMedical DirectorFT$217,142$60,291$277,433
GLENN THIBAULT mdDoctorFT$200,341$47,901$248,242
THOMAS HANNA mdDoctorFT$202,600$26,776$229,376
Melissa Noel DdsDental DirectorFT$192,054$31,238$223,292
SCOTT VAN GORDER mdDoctorFT$204,948$13,083$218,031
DAVID BARBER mdDoctorFT$171,126$26,203$197,329
MARIE DESRAVINE mdDoctorFT$186,453$10,576$197,029
Daniel DeyCEOFT$120,192$1,562$121,754
Karen PaternitiCFOFT$89,443$20,063$109,506

Board Members and Trustees

NameTitle
Michael Backuspresident
Patty Kohrvice president
Felicity Anee HallinanBoard Member
Judith CatellaBoard Member
Kathy McleodBoard Member
Pam CaraccioliBoard Member
Robert TrainhambOARD MEMBER
Roseann ParsonsbOARD MEMBER
Stan LongBoard Member
Timothy MccluskybOARD MEMBER
jonathon fergusonbOARD MEMBER
ken shermanbOARD MEMBER
lauren seitlerbOARD MEMBER
Don Milleroutgoing bOARD MEMBER
Melissa Dragicevichoutgoing BOARD MEMBER
Traci Mintonyeoutgoing BOARD MEMBER
slade munteroutgoing boarD MEMBER
Beth Halinansecretary
Steven GaffneytrEASURER
Revenue and Support

Revenue Composition

Contributions and Grants
$2,948,377
Program Service Revenue
$16,694,556
Investment Income
$1,303
Other Revenue
$191,588
All Other Contributions
$115,904
Change in Net Assets
$863,107

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies1$441,532Fair Market Value (FMV)
Total Noncash Contributions1$441,532-

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,835,824
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-235,809
Total Revenue per Audited Statements
$19,600,015
Total Revenue per Form 990
$19,835,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,278,073
Other Expenses$5,694,644
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,395,610$1,969,341-$10,364,951
Other Employee Benefits$1,011,361$237,233-$1,248,594
Payroll Taxes$701,707$164,598-$866,305
All Other Expenses$695,477$97,177-$792,654
Current Officers, Directors, Trustees, and Key Employees$592,908$139,077-$731,985
Depreciation Depletion$475,638$85,589-$561,227
Occupancy$402,030$72,994-$475,024
Office Expenses$316,707$139,194-$455,901
Other Expenses$291,617$52,475-$344,092
Fees for Services Management$202,953--$202,953
Fees for Services Other-$170,488-$170,488
Insurance$88,564$15,937-$104,501
Interest$68,938$12,405-$81,343
Fees for Services Legal-$68,868-$68,868
Pension Plan Contributions$53,653$12,585-$66,238
Travel$17,374$4,076-$21,450
Fees for Services Accounting-$18,145-$18,145
Conferences and Meetings$13,004$3,050-$16,054
Total Functional Expenses$15,696,604$3,276,113$0$18,972,717

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,972,717
Expenses per Audited Statements$18,736,908
Total Expenses per Audited Statements$18,736,908
Expenses Not Reported on Financial Statements$235,809
Other Expense Adjustments$235,809
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$42,029
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The 990 was reviewed by the ceo, cfo, finance committee and the board of directors prior to being filed. The document was made available to all members by the cfo prior to the november 2016 finance committee and the board of directors.

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

the organization regularly and consistently monitors and enforces compliance of the policy through the quality committee. After the annual review of the conflict of interest policy by the quality committee, officers, directors, board members, and key employees are required to sign off. New staff and board members are required to read and sign off that they understand the policy.

Form 990, Part VI, Section B, line 15A

The compensation for the ceo is determined by the board of directors, using healthcare industry standards, and is reflected contractually. The board then votes to approve the ceo's compensation.

Form 990, Part VI, Section C, line 19

the governing documents, conflict of interest policy and financial statements are made available to the public upon request only.

Filing and Contact Details

Filer

Filer Name
Northern Oswego County
EIN
23-7036393
Phone
3152986569
Address
61 DELANO STREET, PULASKI, NY 13142

Signing Officer

Name
Karen Paterniti
Title
CFO
Phone
3152986569
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Paterniti
Formed
1969
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
258
Volunteers
15

Preparer

Firm
Cohnreznick Llp
Address
1212 Avenue of the Americas, New York, NY 10036
Preparer
Thomas Lanning
Phone
2122970400
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Question 20A:

The organization is licensed under Article 28 of New York State Public Health Law. However, subsection 10 of Article 28 excludes certain healthcare facilities from the definition of general hospital. Therefore, the organization is not including schedule H in the current year form 990, as they do not meet the definition.

Form 990, Part XII, Line 2C:

the process has not changed from the previous year.

Financial Statement Notes

Part X, Line 2:

The Center has no unrecognized tax benefits at December 31, 2015. The Center's Federal and state income tax returns prior to fiscal year 2012 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Center recognizes interest and penalties associated with tax matters as operating expenses and includes accrued interest and penalties with accrued expenses in the statement of financial position.

Part XI, Line 2D - Other Adjustments:

Provision for Bad Debt -235,809.

Part XII, Line 4B - Other Adjustments:

Provision for Bad Debt 235,809.

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