2023-11-14T22:52:06-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 451019853 WILLOW GARDENS INC WILL 9146322804 391 PELHAM ROAD NEW ROCHELLE NY 10805 CHRISTINA L VILLANUEVA CFO 9146322804 2023-11-14 1 CHRISTINA VILLANUEVA 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2023-10-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RITA C MABLI 391 PELHAM ROAD NEW ROCHELLE NY 10805 5991112 0 X WWW.WILLOWGARDENS.ORG X 2011 NY TO PROVIDE A 51 BED RESIDENTIAL FACILITY FOR THE ELDERLY IN NEW ROCHELLE, NEW YORK. 8 7 88 7 0 0 408388 240304 4942577 5734718 287 544 3325 15546 5354577 5991112 0 0 0 0 2838057 3510556 0 0 0 2340757 2984903 5178814 6495459 175763 -504347 20661774 20949768 16900870 17693211 3760904 3256557 WILLOW GARDENS, INC ("WILLOW GARDENS") PURPOSE IS TO OPERATE A RESIDENTIAL NURSING FACILITY FOR THE ELDERLY IN NEW ROCHELLE, NEW YORK UNDER SECTION 232 OF THE NATIONAL HOUSING ACT. 0 0 5375471 0 5734718 LOCATED ON OUR 7.4 ACRE CAMPUS OF COMPREHENSIVE CARE, WILLOW GARDENS BRINGS TOGETHER SENIORS WITH COGNITIVE IMPAIRMENTS IN ONE DEDICATED RESIDENTIAL COMMUNITY. YOUR LOVED ONE BENEFITS FROM OUR 100+ YEARS OF EXPERIENCE IN ALZHEIMER'S AND DEMENTIA CARE, IN A NEW, STATE-OF-THE-ART FACILITY STAFFED BY CARING PROFESSIONALS WHO WILL ENSURE THE SAFETY, COMFORT, AND CARE OF YOUR FAMILY MEMBER ON A DAILY BASIS.YOUR LOVED ONES WILL ENJOY WILLOW GARDENS' BEST-IN-CLASS AMENITIES, DESIGNED WITH THE SPECIAL NEEDS OF ADULTS WITH MEMORY IMPAIRMENT IN MIND: VISUAL CUES AND CONTRASTING COLORS STIMULATE MEMORY AND HELP RESIDENTS IDENTIFY THEIR SURROUNDINGS. THEY'LL ALSO ENJOY THE FREEDOM TO ROAM THE RESIDENCE AND TO STROLL A SECURE WALKING GARDEN. 5375471 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 16 0 88 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X RITA C MABLI 9146322804 391 PELHAM ROAD NEW ROCHELLE NY 10805 RITA C MABLI PRESIDENT & CEO 2.00 44.50 X X 0 1101716 80893 MALCOLM LAZARUS CHAIRMAN 2.00 10.00 X X 0 0 0 MARK HARTMAN VICE CHAIR 2.00 9.00 X X 0 0 0 ROSEMARY MCLAUGHLIN SECRETARY & TREASURER 2.00 8.00 X X 0 0 0 ANTHONY NARDOZZI DIRECTOR 2.00 1.00 X 0 0 0 DONALD DUBERSTEIN DIRECTOR 2.00 6.00 X 0 0 0 JAMES STAUDT DIRECTOR 2.00 8.00 X 0 0 0 PEARL QUARLES DIRECTOR 2.00 5.00 X 0 0 0 CHRISTINA L VILLANUEVA CFO 2.00 44.50 X 0 307044 46635 0 1408760 127528 0 0 1 0 ANDRON CONSTRUCTION CORP 21 ANDERSON LN GOLDENS BRIDGE NY 10526 CONSTRUCTION SERVICES 671386 UNITED HEBREW GERIATRIC CENTER 391 PELHAM ROAD NEW ROCHELLE NY 10805 MANAGEMENT SERVICES 252000 DICARLO DISTRIBUTORS INC 1630 NORTH OCEAN AVE HOLTSVILLE NY 11742 FOOD SERVICES 232602 3 100000 140174 130 240304 RENTAL INCOME 623000 5734718 5734718 5734718 544 544 RECOVERY OF BAD DEBT E 900099 10391 10391 RESIDENT CHARGES 900099 4304 4304 MISCELLANEOUS INCOME 900099 851 851 15546 5991112 5734718 0 16090 2976860 2582082 394778 41172 35712 5460 219562 190445 29117 272962 236763 36199 252000 252000 2934 2934 18480 18480 543474 273890 269584 1331 1331 186818 110424 76394 30165 11053 19112 754273 754273 407 407 942 465 477 119342 119342 521504 521504 86316 86316 FOOD 222738 222738 RECREATION AND REHAB 105088 105088 REPAIRS AND MAINTENANCE 103028 103028 COVID-19 TESTING 20248 20178 70 15815 2170 13645 6495459 5375471 1119988 0 517623 259369 593248 586850 86702 42054 105733 132786 22622167 2698029 12600626 19924138 6757842 4571 20661774 20949768 337808 1069112 140174 31003 16392806 16570013 30082 23083 16900870 17693211 X 3760904 3256557 3760904 3256557 20661774 20949768 -504347 0 X X 0 1 X 1 1 1 X 107285 408388 240304 755977 4696214 4811094 4496183 4942577 5734718 24680786 4696214 4811094 4603468 5350965 5975022 25436763 0 0 0 25436763 1994 2028 618 287 544 5471 1994 2028 618 287 544 5471 1448 597 154300 3325 15546 175216 4699656 4813719 4758386 5354577 5991112 25617450 0.99290 0.99290 0.00020 0.00030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER RESIDENT CHARGES - 2018 AMOUNT: $ 1,448. 2019 AMOUNT: $ 597. 2020 AMOUNT: $ 4,300. 2021 AMOUNT: $ 3,325. 2022 AMOUNT: $ 4,304. INSURANCE SETTLEMENT - 2020 AMOUNT: $ 150,000. MISCELLANEOUS INCOME - 2022 AMOUNT: $ 851. RECOVERY OF BAD DEBT EXPENSE - 2022 AMOUNT: $ 10,391. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 139648 139648 21704856 2411136 19293720 777663 286893 490770 19924138 DUE TO RELATED PARTIES 23083 23083 X 5991112 0 5991112 0 5991112 6495459 0 6495459 0 6495459 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2019. 0 0 0 0 0 0 0 0 0 RITA C MABLI PRESIDENT & CEO 0 1034226 0 64400 0 3090 0 8606 0 72287 0 1182609 0 0 CHRISTINA L VILLANUEVA CFO 0 306699 0 0 0 345 0 8606 0 38029 0 353679 0 0 PART I, LINE 3 THE COMPENSATION OF THE PRESIDENT AND CEO IS PAID BY A RELATED ORGANIZATION, UNITED HEBREW GERIATRIC CENTER. THE SENIOR CHAIR AND THE SECRETARY OF THE BOARD SHALL CONSTITUTE AN AD-HOC COMPENSATION COMMITTEE. THE SENIOR CHAIR IS EMPOWERED AND AUTHORIZED TO NEGOTIATE AN EMPLOYMENT AGREEMENT WITH THE PRESIDENT & CEO AND ANY MODIFICATIONS OR EXTENSIONS THERETO IN ACCORDANCE WITH TERMS AND CONDITIONS ESTABLISHED BY THE AD-HOC COMPENSATION COMMITTEE. ANY MEMBER OF THE BOARD MAY REVIEW THE TERMS OF ALL SUCH EMPLOYMENT AGREEMENTS WITH THE SENIOR CHAIR. THE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE IS DOCUMENTED IN THE MEETING MINUTES. THE LAST COMPENSATION REVIEW WAS PERFORMED IN 2022. FORM 990, PART VI, SECTION A, LINE 3 WILLOW GARDENS HAS ENTERED INTO A PROPERTY MANAGEMENT AGREEMENT WITH A RELATED TAX-EXEMPT ENTITY, UNITED HEBREW GERIATRIC CENTER, WHICH PROVIDES FOR RENTAL MANAGEMENT, REPAIRS AND SUPERVISION. PROPERTY MANAGEMENT FEE EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2022 WAS $252,000. TWO INDIVIDUALS, THE PRESIDENT & CEO AND THE CFO, WERE COMPENSATED BY THE MANAGEMENT COMPANY. THEIR COMPENSATION IS LISTED ON PART VII AND SCHEDULE J. FORM 990, PART VI, SECTION B, LINE 11B WILLOW GARDENS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. IF ANY ISSUES ARISE, THEY ARE FORWARDED TO THE OUTSIDE ACCOUNTANT AND THE BOARD REVIEWS AFTER REVISIONS AND RESOLUTIONS. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, ANY PERSON WITH BOARD-DELEGATED POWERS, ANY OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS OR ANY EMPLOYEE OF THE CORPORATION, WHO HAS A DIRECT OR INDIRECT "FINANCIAL INTEREST OR "NON-FINANCIAL INTEREST" IS AN "INTERESTED PERSON". THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL OR NON-FINANCIAL INTEREST IN THE PROPOSED TRANSACTION OR ARRANGEMENT, AND MUST FURTHER DISCLOSE ALL MATERIAL FACTS TO THE FINANCE COMMITTEE. ABSENT FULL DISCLOSURE, NO TRANSACTION OR ARRANGEMENT SHALL BE MADE WITH THE PERSON OR ENTITY IN WHICH THE INTERESTED PERSON HAS AN INTEREST. IN THE CASE OF AN EMPLOYEE, THE EMPLOYEE SHOULD NOTIFY THE CEO, WHO WILL CONSULT WITH SUCH OTHERS AS MAY BE APPROPRIATE BEFORE BRINGING THE ISSUE TO THE FINANCE COMMITTEE. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING. AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING IMMEDIATELY AND SHALL NOT BE PRESENT DURING THE DISCUSSION OF, OR THE VOTE ON, THE PROPRIETY OF THE TRANSITION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. UNITED HOME FOR AGED HEBREW DBA UNITED HEBREW GERIATRIC CENTER 391 PELHAM ROAD NEW ROCHELLE NY 10805 131663975 NURSING HOME NY 501(C)(3) LINE 10 N/A 0 UGC FOUNDATION INC 60 WILLOW DRIVE NEW ROCHELLE NY 10805 133930505 FUNDRAISING NY 501(C)(3) LINE 7 UNITED HEBREW GERIATRIC CENTER 0 SOUNDVIEW APARTMENTS HOUSING DEVELOPMENT FUND COMPANY 60 WILLOW DRIVE NEW ROCHELLE NY 10805 132955399 SENIOR HOUSING FACILITY NY 501(C)(3) PF UNITED HEBREW GERIATRIC CENTER 0 MEADOW LANE HOUSING DEVELOPMENT FUND COMPANY INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 463825709 SENIOR HOUSING FACILITY NY 501(C)(3) LINE 10 UNITED HEBREW GERIATRIC CENTER 0 WILLOW TOWERS INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 134097985 SENIOR HOUSING FACILITY NY 501(C)(3) LINE 10 UNITED HEBREW GERIATRIC CENTER 0 UNITED HEBREW OF NEW ROCHELLE CERTIFIED HOME HEALTH AGENCY INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 464312396 HOME HEALTH AGENCY NY 501(C)(3) LINE 10 UNITED HEBREW GERIATRIC CENTER 0 AZOR CARE AT HOME INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 814867272 HOME HEALTH AGENCY NY 501(C)(3) LINE 10 UNITED HEBREW GERIATRIC CENTER 0 AZOR HOME CARE INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 134042739 HEALTH CARE SERVICES NY UGC FOUNDATION INC C 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0