2023-11-15T18:33:42-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 272210184 MOFFAT GARDENS ALP INC MOFF 7183663800 22 MOFFAT STREET BROOKLYN NY 11207 SCOTT SHORT CEO 7183663800 2023-11-15 1 SCOTT SHORT 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT SHORT 565 BUSHWICK AVENUE BROOKLYN NY 11206 1229093 0 X N/A X 2007 NY TO OPERATE AND MAINTAIN AN ASSISTED LIVING FACILITY. 3 3 15 4 0 0 71380 85123 1277626 1127250 19 3 1964 16717 1350989 1229093 0 0 0 0 667777 739784 0 0 0 832675 826687 1500452 1566471 -149463 -337378 402715 316035 1039650 1491035 -636935 -1175000 TO OPERATE AND MAINTAIN AN ASSISTED LIVING FACILITY. 0 0 1186130 0 1127250 MOFFAT GARDENS ALP, INC IS A 30 BED NEW YORK NOT-FOR-PROFIT ASSISTED LIVING FACILITY LOCATED IN BROOKLYN, NEW YORK. PROVIDING LONG TERM RESIDENTIAL CARE. 1186130 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X FRANCESCA BOWEN 7184556200 565 BUSHWICK AVENUE BROOKLYN NY 11206 FRANK RUSSO CHAIRPERSON THRU 04/22 1.00 0.00 X X 0 59447 6426 JOHN D SCHUCK ESQ PRESIDENT 1.00 6.00 X X 0 0 0 LARRY FERNANDEZ TREASURER 1.00 6.00 X X 0 0 0 VIRGINIA TORRES SECRETARY 1.00 2.00 X X 0 0 0 BARBARA TALLON-REILLY DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA FRANCIS DIRECTOR 1.00 1.00 X 0 0 0 SCOTT SHORT CEO 1.00 40.00 X 0 445969 55644 D ALEXANDRA DYER CFO THRU 08/22 1.00 40.00 X 0 166859 12630 0 672275 74700 0 0 1 0 BUENA VIDA CORP 48 CEDAR STREET BROOKLYN NY 11221 FOOD MEALS 303480 1 85123 85123 PATIENT SERVICE REVENU 621400 689585 689585 RENTAL INCOME 532000 437665 437665 1127250 3 3 MISC. INCOME 900099 16717 16717 16717 1229093 1127250 0 16720 574656 489127 85529 23819 20274 3545 82980 70630 12350 58329 49648 8681 29500 29500 57022 57022 212482 28768 183714 840 840 121290 121290 8048 8048 10883 10883 28570 28570 MEALS EXPENSE 300335 300335 PURCHASED SERVICES 27457 27457 RECREATION AND ACTIVITI 20408 20408 OTHER DIRECT EXPENSES 4763 4763 5089 5089 1566471 1186130 380341 0 62450 127931 39424 72690 207908 13617 180890 79093 55900 101797 37033 0 402715 316035 325724 860317 0 41742 713926 588976 1039650 1491035 X -636935 -1175000 -636935 -1175000 402715 316035 -337378 -200688 0 X 0 1 X 0 1 1 X 41417 54705 64557 71380 85123 317182 1256923 1283590 1279524 1277626 1127250 6224913 1298340 1338295 1344081 1349006 1212373 6542095 0 0 0 6542095 75 41 63 19 3 201 75 41 63 19 3 201 97 1964 16717 18778 1298415 1338433 1344144 1350989 1229093 6561074 0.99710 0.99960 0.00000 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2019 AMOUNT: $ 97. 2021 AMOUNT: $ 1,964. 2022 AMOUNT: $ 16,717. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 108018 52963 55055 72872 26130 46742 101797 DUE TO RELATED PARTIES 588976 588976 X 1229093 0 1229093 0 1229093 1566471 0 1566471 0 1566471 PART X, LINE 2: THE ENTITY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ENTITY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ENTITY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. 0 0 0 0 0 0 0 0 0 SCOTT SHORT CEO 0 424975 0 0 0 20994 0 15250 0 40394 0 501613 0 0 D ALEXANDRA DYER CFO THRU 08/22 0 165658 0 0 0 1201 0 5045 0 7585 0 179489 0 0 PART I, LINE 3 RISEBORO COMMUNITY PARTNERSHIP INC., A RELATED ENTITY TO MOFFAT GARDENS ALP, PAYS THEIR EMPLOYEES AND THEIR COMPENSATION POLICY IS AS FOLLOWS. THE VICE PRESIDENT OF HUMAN RESOURCES COLLECTS COMPARATIVE DATA. COMPARABLE SALARY DATA IS OBTAINED FROM OTHER 990'S, COMPARABLE FACILITIES, VARIOUS ASSOCIATIONS THAT REPRESENT LONG TERM NURSING FACILITIES AND COLLEAGUES IN THE INDUSTRY. A RECOMMENDATION IS MADE TO THE EXECTIVE COMMITTEE FOR REVIEW AND APPROVAL. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL FOR COMPENSATION MODIFICATIONS, IF ANY. THIS PROCESS WAS LAST DONE IN 2022. FORM 990, PART VI, SECTION A, LINE 3 THE COMPANY HAS ENTERED INTO A PROPERTY MANAGEMENT AGREEMENT WITH AN AFFILIATED COMPANY, RISEBORO COMMUNITY PARTNERSHIP, WHICH PROVIDES FOR RENTAL MANAGEMENT, REPAIRS AND SUPERVISION. THE FEES CHARGED BY THE PROPERTY MANAGER ARE REGULATED BY HUD. PROPERTY MANAGEMENT FEES EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2021 WAS $0. REFER TO PART VII AND SCHEDULE J OF THE 990 FOR THE OFFICERS WHO ARE COMPENSATED BY THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 6 RISEBORO COMMUNITY PARTNERSHIP INC. ("RCP") IS THE SOLE MEMBER OF MOFFAT GARDENS, ALP. FORM 990, PART VI, SECTION A, LINE 7A RISEBORO COMMUNITY PARTNERSHIP INC., THE MEMBER, HAS THE EXCLUSIVE POWER TO ELECT DIRECTORS OF THE CORPORATION. THE MEMBER ELECTS DIRECTORS TO FILL VACANCIES ON THE BOARD AT THE ANNUAL MEETINGS OF THE MEMBER OR AT INTERVENING REGULAR OR SPECIAL MEETINGS OF THE MEMBER, IN THE EVENT A VACANCY ARISES IN THE INTERIM BETWEEN SUCH ANNUAL MEETINGS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD SHALL NOT, WITHOUT THE PRIOR APPROVAL OF THE MEMBER, UNDERTAKE OR IMPLEMENT ANY OF THE FOLLOWING ACTIONS MERGING, SELLING SUBSTANTIALLY ALL OF THE ASSETS OF, OR CONSOLIDATING OR DISSOLVING THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B MOFFAT GARDENS ALP, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAVE ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY MANAGEMENT BEFORE BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AND UPON FIRST JOINING MOFFAT GARDENS ALP, INC, EACH DIRECTOR, OFFICER AND EMPLOYEE IS PROVIDED WITH A COPY OF MOFFAT GARDENS ALP, INC. CONFLICT OF INTEREST POLICY. THE POLICY REQUIRES SUCH INDIVIDUAL TO SIGN AN ANNUAL DISCLOSURE FORM OF ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT. DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A MORE COMPREHENSIVE DISCLOSURE FORM THAN ARE EMPLOYEES. THE POLICY AND DISCLOSURE FORM ARE DISTRIBUTED AND COLLECTED BY THE HR DEPARTMENT AND SUBMITTED TO THE COMPLIANCE OFFICER FOR REVIEW. ALL POTENTIAL CONFLICTS ARE REPORTED TO THE COMPLIANCE OFFICER WHO REPORTS DIRECTLY TO THE OF THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS OF INTEREST INVOLVING DIRECTORS ARE REPORTED TO THE FULL BOARD OF DIRECTORS. A DIRECTOR INVOLVED, DIRECTLY OR INDIRECTLY, IN AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TRANSACTION MAY NOT PARTICIPATE IN ANY DISCUSSION OF THE RELEVANT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 MOFFAT GARDENS ALP INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION BY POSTING IT ON THE WEBSITE OF THE OFFICE OF THE ATTORNEY GENERAL OF THE STATE OF NY. IT IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. MOFFAT GARDENS ALP'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND YEAR-END FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. 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