2023-10-04T09:25:05-05:00 2022-12-31 FORVIS LLP 201 N Illinois Street Indianapolis IN 46204 990 2022-01-01 356041299 Indianapolis Jewish Home Inc % DIANA WYSOCKI INDI 3172512261 7001 HOOVER ROAD INDIANAPOLIS IN 46260 JANIE MAURER PRESIDENT 3172512261 2023-11-15 true STACY SEGAL 999009999 NICOLE B FISHBACK P01279475 3173834000 3 2022 2023-04-26 12:10:37Z EVAN LUBLINE 7001 HOOVER ROAD INDIANAPOLIS IN 46260 23355061 false X WWW.HOOVERWOOD.ORG X 1968 IN INDIANAPOLIS JEWISH HOME, INC., HOOVERWOOD, IS A NON-PROFIT NURSING FACILITY SPECIALIZING IN REHAB, DEMENTIA CARE, ASSISTED LIVING, AND HOSPICE SERVICES. 18 18 302 25 0 0 2650726 935094 19531123 22399770 -3547 20197 0 0 22178302 23355061 0 0 0 0 11528216 12911362 0 0 0 9973859 10796114 21502075 23707476 676227 -352415 50044251 48236345 16666203 15813814 33378048 32422531 X SINCE ITS ORIGINAL MISSION OF ESTABLISHING A SHELTERED HOME FOR THE WANDERING POOR, THE INDIANAPOLIS JEWISH HOME, INC., HOOVERWOOD, HAS DEVELOPED INTO A STATE-OF-THE-ART COMPREHENSIVE NURSING HOME. (CONTINUED IN SCHEDULE O) false false 19635715 20794877 ORIGINALLY ESTABLISHED AS THE JEWISH SHELTER HOUSE IN 1902 AND LATER THE BORINSTEIN HOME IN 1929, HOOVERWOOD HAS BEEN OFFERING CARE AND SERVICES TO THE ELDERLY IN OUR COMMUNITY FOR MORE THAN A CENTURY. HOOVERWOOD'S TRADITION OF HEALTHCARE EXCELLENCE CONTINUES TODAY WITH AN ORGANIZATIONAL MISSION THAT EMPHASIZES: DIGNITY, SPIRITUALITY, COMMUNITY AND VISION. (CONTINUED IN SCHEDULE O) 2012113 1278985 KRAFT COMMONS IS HOOVERWOOD'S PREMIER ASSISTED LIVING FACILITY WHICH PROVIDES CARE TO THOSE INDIVIDUALS WHO NEED A LITTLE GUIDANCE IN THEIR DAILY ACTIVITIES. RESIDENTS PARTICIPATE IN WELLNESS AND FITNESS PROGRAMS, ON-SITE BEAUTY AND BARBER SHOP APPOINTMENTS, HAPPY HOUR, OUTINGS TO RESTAURANTS AND SPECIAL EVENTS AROUND TOWN, AND OTHER RECREATIONAL ACTIVITIES. OUR RESIDENTS ALSO HAVE ACCESS TO THE JCC FITNESS CENTER AND INDOOR AND OUTDOOR POOLS. KRAFT COMMONS IS PROUD TO HAVE SERVED 36 RESIDENTS IN ITS BOUTIQUE FACILITY IN 2022. 127607 325908 AARON-RUBEN-NELSON HOSPICE OPENED IN LATE 2021. THIS PROGRAM CURRENTLY SERVES HOOVERWOOD AND KRAFT COMMONS RESIDENTS IN THE LAST STAGES OF THEIR LIVES AND PROVIDES COMFORT AND SUPPORT TO THE PATIENTS AND THEIR FAMILIES AT ONE OF THEIR MOST DIFFICULT TIMES. AS THE ONLY JEWISH HOSPICE IN INDIANAPOLIS, OUR VALUES GUIDE US IN SERVING ALL FAITHS IN CENTRAL INDIANA. AARON-RUBEN-NELSON HOSPICE IS PROUD TO HAVE SERVED 30 RESIDENTS IN 2022. 21775435 true true false false false false false false false true true false false true false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 3 0 true 302 true false false false false false false false false false false false false X 18 18 true false false false false true false true true false false true true true true true true true true false IN X DIANA WYSOCKI 3172512261 7001 HOOVER ROAD INDIANAPOLIS IN 46260 X EVAN LUBLINE CEO 40.0 0.0 X 248601 0 25052 DIANA WYSOCKI CFO 40.0 0.0 X 170092 0 13677 RACHEL KARIUKI RN 40.0 0.0 X 152434 0 11246 MATHIAS ADAMA CNA 40.0 0.0 X 147404 0 11791 Thabitha Cooper CNA 40.0 0.0 X 121463 0 10553 Shannon Durham RN 40.0 0.0 X 120752 0 10564 TEMITOPE OJOLO CNA 40.0 0.0 X 126093 0 1107 CARRIE GRASS DIRECTOR 2.0 0.0 X 0 0 0 MICHELLE KORIN DIRECTOR 2.0 0.0 X 0 0 0 AARON GIRSON DIRECTOR 2.0 0.0 X 0 0 0 DIANE LUTZ DIRECTOR 2.0 0.0 X 0 0 0 ELIZABETH KLAPPER DIRECTOR 2.0 0.0 X 0 0 0 JANIE MAURER DIRECTOR 2.0 0.0 X 0 0 0 JENNIFER WILLIAMS BOARD TREASURER 2.0 0.0 X 0 0 0 LYNN LEVY DIRECTOR 2.0 0.0 X 0 0 0 MARCIA GOLDSTEIN DIRECTOR 2.0 0.0 X 0 0 0 MARK SIGMAN DIRECTOR 2.0 0.0 X 0 0 0 MIRANDA BERNADAC DIRECTOR 2.0 0.0 X 0 0 0 MURRAY FIRESTONE DIRECTOR 2.0 0.0 X 0 0 0 SHELLEY KAHN DIRECTOR 2.0 0.0 X 0 0 0 STACY SEGAL BOARD PRESIDENT 2.0 0.0 X X 0 0 0 William Cooler DIRECTOR 2.0 0.0 X 0 0 0 Cindi Kopolow DIRECTOR 2.0 0.0 X 0 0 0 Louis Profeta DIRECTOR 2.0 0.0 X 0 0 0 Michelle Himelstein DIRECTOR 2.0 0.0 X 0 0 0 1086839 0 83990 14 false true false 0 935094 935094 RESIDENT SERVICES LESS CONTRACTUAL ALLOWANCES 623990 21124314 21124314 HRH MANAGEMENT FEE 623990 949548 949548 ARN HOSPICE REVENUE 623990 325908 325908 22399770 20197 20197 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23355061 22399770 20197 0 0 0 0 457422 457422 0 10331518 9995136 336382 227917 211148 16769 1136090 1052501 83589 758415 702614 55801 0 50907 50907 83110 83110 0 0 62795 62795 439004 406704 32300 70843 70843 1970375 1825403 144972 0 0 356411 330188 26223 17829 16517 1312 0 0 349296 323596 25700 0 1086613 1006665 79948 493367 457067 36300 HANCOCK REGIONAL CONTRACT EXP 4598169 4259855 338314 MEDICAL AND DIETARY SUPPLIES 818432 818432 BOND PROGRAM FEES 17898 16581 1317 BAD DEBT EXPENSE 281511 260799 20712 99554 92229 7325 23707476 21775435 1932041 0 791412 944277 3907504 4205677 3960877 3752908 1959816 1872946 0 0 0 0 0 0 0 0 268060 283402 34971353 4672699 31060055 30298654 1052549 0 7043978 6826767 0 0 0 0 0 51714 50044251 48236345 2348004 2036325 0 0 0 0 14318199 13739293 0 0 0 0 0 0 0 0 0 38196 16666203 15813814 X 29046862 28308817 4331186 4113714 33378048 32422531 50044251 48236345 -352415 -603102 X X false true X true false X 849442 1812196 1306210 2650726 935094 7553668 8916192 19352009 19853044 19531123 22399770 90052138 0 0 0 9765634 21164205 21159254 22181849 23334864 97605806 5000 0 0 0 0 5000 1096482 1567314 78923 285936 715997 3744652 1101482 1567314 78923 285936 715997 3749652 93856154 65189 49843 6172 -3547 20197 137854 0 65189 49843 6172 -3547 20197 137854 0 0 9830823 21214048 21165426 22178302 23355061 97743660 0.96023 0.95325 0.00141 0.00201 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12371385 1013702 11357683 21010533 2654554 18355979 1589436 1004442 584992 30298654 ALTERNATIVE INVESTMENTS 6826767 F 6826767 0 OPERATING LEASES 38196 38196 22689164 -603102 -603102 23292266 62795 62795 23355061 23644681 23644681 62795 62795 23707476 SCHEDULE D, PART X, LINE 2 ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X true true X X X false false false false false false false true false MATHIAS ADAMA CNA 146028 0 100 0 1276 0 5791 0 6000 0 159195 0 DIANA WYSOCKI CFO 162262 0 3150 0 4680 0 6883 0 6794 0 183769 0 EVAN LUBLINE CEO 226153 0 20150 0 2298 0 10865 0 14187 0 273653 0 RACHEL KARIUKI RN 152334 0 100 0 0 0 1119 0 10127 0 163680 0 SCHEDULE J, PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: GIFT CARDS ARE GIVEN TO SOME EMPLOYEES DURING THE YEAR AS A THANK YOU OR FOR RECOGNITION OF A JOB WELL DONE. THESE ARE GROSSED UP FOR TAXES. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS: THE EXECUTIVE DIRECTOR'S AND CFO'S BONUSES ARE DETERMINED BY THE COMPENSATION COMMITTEE ON A SUBJECTIVE BASIS. IT IS BASED ON THE COMMITTEE'S PERCEPTION OF THE COMPLETION OF CERTAIN GOALS, PROJECTS, AND OVERALL PERFORMANCE OF HOOVERWOOD, TAKING INTO CONSIDERATION BOARD OF HEALTH PERFORMANCE, EMPLOYEE RETENTION, AND OVERALL SATISFACTION WITH PERFORMANCE. A COLORADO EDUCATIONAL AND CULTURAL FACILITIES 840896727 2018-10-01 8000000 CONSTRUCTION LOAN FOR RENOVATIONS false false false B COLORADO EDUCATIONAL AND CULTURAL FACILITIES 840896727 2016-06-30 8000000 CONSTRUCTION LOAN FOR RENOVATIONS false false false A 592592 0 8000000 0 0 0 114540 0 0 6962964 0 922496 false false false true B 581820 0 8000000 0 0 0 133153 0 0 7866847 0 0 2018 false false true true A false false true true false 0 false false false true B false false true true false 0 false false false false A false true false false true false 0 false 0 false true B false true false false true false 0 false 0 false true A true B true PART I, LINE A, COLUMN (A) DESCRIPTION OF PURPOSE: THE FULL NAME IS COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY. PART I, LINE A, COLUMN (F) DESCRIPTION OF PURPOSE: CONSTRUCTION LOAN FOR RENOVATIONS OF RESIDENTS' ROOMS. PART I, LINE B, COLUMN (A) ISSUER NAME: THE FULL NAME IS COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY. PART I, LINE B, COLUMN (F) DESCRIPTION OF PURPOSE: CONSTRUCTION LOAN FOR RENOVATIONS OF RESIDENTS' ROOMS. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION: (CONTINUED FROM PART III) HOOVERWOOD LIVING, A NON-PROFIT, NON-SECTARIAN ORGANIZATION, GOVERNED BY A DEDICATED BOARD OF DIRECTORS, IS A CONSTITUENT AGENCY OF THE JEWISH FEDERATION OF GREATER INDIANAPOLIS. WITH THE VALUES AND TRADITIONS OF JUDAISM AS ITS FOUNDATION, HOOVERWOOD'S MISSION STATEMENT IS BASED ON FOUR CORE VALUES THAT TOGETHER CONTINUE HOOVERWOOD'S TRADITION OF HEALTHCARE EXCELLENCE. DIGNITY- TO UNDERSTAND OUR RESIDENTS AS INDIVIDUALS WITH THEIR OWN HISTORIES, VALUES, AND CONTRIBUTIONS, AND TO PROVIDE OPPORTUNITIES FOR CONTINUED GROWTH, INDEPENDENCE, AND FEELINGS OF SELF-WORTH. SPIRITUALITY - TO UPHOLD THE BELIEFS AND TRADITIONS OF THE JEWISH FAITH, WHILE PROVIDING FOR THE SPIRITUAL WELL-BEING OF RESIDENTS OF ALL FAITHS. COMMUNITY - TO PROVIDE A HOME-LIKE FRIENDLY ENVIRONMENT TO ALL RESIDENTS AND STAFF. VISION - TO PREPARE FOR THE FUTURE OF THE AGING POPULATION THROUGH A COMMITMENT TO EDUCATION, RESEARCH, AND QUALITY CARE. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS: (CONTINUED FROM PART III, LINE 4A) AS A NON-PROFIT ORGANIZATION CERTIFIED BY MEDICARE AND MEDICAID, HOOVERWOOD SPECIALIZES IN SHORT-TERM REHABILITATION FOLLOWING A HOSPITALIZATION, SKILLED NURSING CARE, LONG-TERM CARE, MEMORY AND DEMENTIA CARE, AND MEDICAL SPECIALTIES INCLUDING GERIATRICS, AND GERIATRIC PSYCHIATRY. HOOVERWOOD'S DEPARTMENT OF REHABILITATION SERVICES PROVIDES PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES ON AN INPATIENT AND OUTPATIENT BASIS. HOOVERWOOD'S INTERDISCIPLINARY TEAM OF NURSES, NURSING ASSISTANTS, SOCIAL WORKERS, DIETITIANS, ACTIVITY STAFF AND THERAPISTS WORK TOGETHER TO COORDINATE RESIDENTS' OVERALL CARE AND PROVIDE SKILLED CARE, ENCOURAGEMENT AND SUPPORT IN ORDER FOR OUR RESIDENTS TO REACH THEIR HIGHEST POTENTIAL. THE HOOVERWOOD TEAM TAKES GREAT PRIDE IN THE IMPRESSIVE NUMBER OF RESIDENTS WHO GRADUATE FROM THEIR REHABILITATION PROGRAM AND RETURN HOME TO THEIR PRIOR LEVEL OF FUNCTION AND INDEPENDENCE. HOOVERWOOD'S GERIATRIC PSYCHIATRIST PROVIDES EVALUATION AND TREATMENT OF A VARIETY OF MENTAL HEALTH ISSUES AND ASSISTS THE RESIDENTS AS THEY COPE WITH CHANGES AND CHALLENGES IN THEIR LIVES. HOOVERWOOD IS PROUD TO HAVE SERVED 600 RESIDENTS IN 2022. OUR SHALOM SANCTUARY CENTER FOR ELDER ABUSE WORKS WITH LOCAL ADULT PROTECTIVE SERVICES, POLICE, AND EMERGENCY ROOMS TO PROVIDE A SAFE ENVIRONMENT FOR THE MOST VULNERABLE MEMBERS OF OUR COMMUNITY. THIS IS THE ONLY PROGRAM LIKE IT IN INDIANA AND IS FILLING A MUCH NEEDED SERVICE IN CARING FOR THE ELDERLY IN OUR COMMUNITY. FORM 990, PART VI, SECTION A, LINE 1A MATERIAL DIFFERENCES IN VOTING RIGHTS: THE BOARD OF DIRECTORS IS COMPOSED OF NOT MORE THAN 18 INDIVIDUALS WHO ARE DEDICATED TO AND SUPPORTIVE OF THE CORPORATION'S MISSION. THIS INCLUDES THE EXECUTIVE COMMITTEE, CONSISTING OF THE CHAIRPERSON, VICE-CHAIRPERSON, SECRETARY, TREASURER, IMMEDIATE PAST CHAIRPERSON, AND SUCH OTHER MEMBERS OF THE BOARD AS THE CHAIRPERSON DEEMS NECESSARY FOR THE FUNCTIONING OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE ALL AUTHORITY OF BOARD IN THE MANAGEMENT OF THE CORPORATION. MATTERS OF IMPORTANCE, HOWEVER, SHALL BE REFERRED TO THE BOARD FOR APPROVAL, INCLUDING THE ANNUAL BUDGET, CFO HIRING AND REMOVAL, SALE OF SUBSTANTIALLY ALL ASSETS ASSOCIATED WITH A DISCRETE BUSINESS LINE, ADOPTION OF A STRATEGIC PLAN FOR THE CORPORATION, AND A COMMITMENT IN EXCESS OF $100,000. FORM 990, PART VI, SECTION A, QUESTION 2A FAMILY RELATIONSHIP BETWEEN BOARD MEMBERS: BOARD MEMBER AARON GIRSON AND BOARD PRESIDENT STACY SEGAL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, QUESTION 7A MEMBERS OR STOCKHOLDERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY: THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC, THE JEWISH COMMUNITY CENTER ASSOCIATION, THE JEWISH COMMUNITY RELATIONS COUNCIL, AND THE BUREAU OF JEWISH EDUCATION HAVE THE RIGHT TO APPOINT ONE VOTING MEMBER TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT, THEN COPIES ARE PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. THE FORM 990 IS ALSO REVIEWED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL DIRECTORS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE STATEMENTS ARE REVIEWED BY THE CFO. IF ANY CONFLICTS OF INTEREST ARE NOTED, THE CEO AND PRESIDENT OF THE BOARD ARE NOTIFIED. THE PRESIDENT OF THE BOARD ENSURES THAT ANY BOARD MEMBER WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ABSTAINS FROM VOTING ON DECISIONS RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: EACH YEAR, THE COMPENSATION COMMITTEE IS SCHEDULED TO DISCUSS THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE CONSISTS OF MEMBERS FROM THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE USES CURRENT COMPENSATION AND FRINGE BENEFIT INFORMATION ALONG WITH OTHER COMPARATIVE DATA, AND PERFORMANCE EVALUATIONS TO ANALYZE COMPENSATION FOR THE CEO. THE DELIBERATION AND DECISION IS CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES AFTER A CONSENSUS IS REACHED, THE DECISION IS DISCUSSED WITH THE CEO. THE SAME PROCESS IS ALSO COMPLETED FOR THE CHIEF FINANCIAL OFFICER. THE CEO AND CFO'S COMPENSATION WAS LAST REVIEWED IN DECEMBER 2022, AT WHICH TIME AN OUTSIDE CONSULTANT WAS HIRED TO ASSIST IN THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII VOTING RIGHTS OF PAST PRESIDENTS: BYLAWS STATE THAT ALL PAST PRESIDENTS ARE HONORARY BOARD MEMBERS AND HAVE NO VOTING RIGHTS. FORM 990, PART VIII AND IX AGREEMENT WITH HANCOCK REGIONAL HOSPITAL: ON MAY 10, 2013, THE ORGANIZATION EXECUTED SEPARATE SUBLEASE, MANAGEMENT AND LICENSE AGREEMENTS (AGREEMENTS) WITH HANCOCK REGIONAL HOSPITAL (HRH). THE SUBLEASE RESULTS IN A CHANGE OF OWNERSHIP FOR REGULATORY PURPOSES, WITH THE ORGANIZATION CONTINUING TO MANAGE DAY-TO-DAY OPERATIONS VIA THE MANAGEMENT AGREEMENT. THE AGREEMENTS EXPIRE IN 24 MONTHS AND AUTOMATICALLY RENEW FOR SUCCESSIVE TWO-YEAR TERMS UNLESS TERMINATED BY EITHER PARTY. THE SUBLEASE COVERS ALL REAL AND PERSONAL PROPERTY AND REQUIRES HRH TO REMIT MONTHLY LEASE PAYMENTS OF $62,902 AND PAY ALL EXECUTORY COSTS (TAXES, INSURANCE, UTILITIES, AND MAINTENANCE). THE MANAGEMENT AGREEMENT REQUIRES MONTHLY PAYMENTS BASED UPON NET PATIENT REVENUE AND AN ANNUAL QUALITY INCENTIVE PAYMENT DEPENDENT ON THE FACILITY MEETING CERTAIN QUALITY MEASURES. THE LICENSE AGREEMENT REQUIRES MONTHLY PAYMENTS OF $1,000. EITHER THE ORGANIZATION OR HRH HAS THE ABILITY TO TERMINATE THE AGREEMENTS PRIOR TO THE TERMINATION DATE BY PROVIDING 90 DAYS' NOTICE TO THE OTHER PARTY. AT THE TERMINATION OF THE AGREEMENTS, THE ORGANIZATION AND HRH ARE REQUIRED TO PERFORM CERTAIN ACTIONS AS DEFINED BY THE AGREEMENTS.