2024-08-15T11:45:29-05:00 2023-09-30 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2022-10-01 223182447 HEBREW COMMUNITY SERVICES INC HEBR 8602182300 1 ABRAHMS BLVD WEST HARTFORD CT 06117 DENISE PETERSON PRESIDENT & CEO 8602182300 2024-08-14 1 1 MARY ANTONETTI P00431862 2037819600 2024-08-14 2022 2024-08-08 14:25:15Z DENISE PETERSON 1 ABRAHMS BLVD WEST HARTFORD CT 06117 976837 0 X HEBREWSENIORCARE.ORG X 2003 CT QUALITY CARE TO SENIOR ADULTS THROUGH THE PROVISION OF ASSISTED LIVING AND SENIOR DAY CARE. 8 8 50 11 0 0 366879 160676 870245 815408 2463 0 7885 753 1247472 976837 0 0 0 0 1248846 1384634 0 0 0 320326 176061 1569172 1560695 -321700 -583858 294793 477431 1097466 1863962 -802673 -1386531 X THE MISSION OF HEBREW COMMUNITY SERVICES ALIGNS WITH THE MISSION OF ITS PARENT ORGANIZATION, HEBREW HEALTH CARE, TO PROVIDE QUALITY SERVICES TO SENIOR ADULTS. (SEE SCHEDULE O)AS PART OF AN INTEGRATED SYSTEM TO ASSIST SENIORS IN THE HARTFORD, CONNECTICUT AREA, HEBREW COMMUNITY SERVICES, INC. PROVIDES ASSISTED LIVING AND SENIOR DAY CARE SERVICES. 0 0 311164 181182 SENIOR DAY CENTERS. OUR SENIOR DAY CENTER IS FOUNDED ON A MEDICAL MODEL AND OUR OLDER ADULTS ENJOY THE DAILY PRESENCE OF A REGISTERED NURSE ON SITE. SENIOR DAY CENTERS ARE DESIGNED TO PROVIDE OPPORTUNITIES FOR OLDER ADULTS TO SPEND TIME WITH PEERS AND TO ENGAGE IN A VARIETY OF PRODUCTIVE ACTIVITIES. THE DAY CENTER ALSO PROVIDES RESPITE FOR FAMILY CAREGIVERS AND BY DOING SO EXTENDS THE TIME THAT FRAIL OLDER ADULTS CAN CONTINUE TO REMAIN LIVING IN THE COMMUNITY. (SEE SCHEDULE O)THE SERVICES PROVIDED BY HEBREW COMMUNITY SERVICES, INC. INCLUDE: DOOR-TO-DOOR WHEELCHAIR-CAPABLE TRANSPORTATION; PROFESSIONAL NURSING SERVICES; CARE COORDINATION; MEDICATION MANAGEMENT AND ADMINISTRATION; PERSONAL CARE AND BATHING; DAILY EXERCISE CLASSES; DAILY BREAKFAST, HOT LUNCH AND SNACKS/REFRESHMENTS (SPECIAL DIETS ACCOMMODATED); SHOPPING TRIPS; INTERGENERATIONAL PROGRAMMING; REFERRALS TO ON-SITE PHYSICIANS, REHABILITATION PROFESSIONALS OR DEMENTIA SPECIALISTS; ON-SITE LABORATORY SERVICES; HAIRDRESSER/BARBER APPOINTMENTS. OUR DAY CENTER IS MEDICAID PARTICIPATING THROUGH THE CONNECTICUT HOME CARE WAIVER PROGRAM. 1117659 634226 ASSISTED LIVING SERVICES (ALSA). OUR HOME HEALTH AGENCY IS LICENSED IN CONNECTICUT AS AN ASSISTED LIVING SERVICES AGENCY (ALSA), PROVIDING ASSISTED LIVING SERVICES AT TWO DIFFERENT SITES IN THE GREATER HARTFORD AREA. OUR ALSA ASSURES THAT CORE SERVICES ARE AVAILABLE TO RESIDENTS OF THESE ASSISTED LIVING FACILITIES, EITHER DIRECTLY PROVIDED BY THE ALSA OR BY THE ASSISTED LIVING COMMUNITY ITSELF. CORE SERVICES INCLUDE SECURITY, MEALS, TRANSPORTATION, ACTIVITIES AND HEALTH ASSESSMENT AND MONITORING. ALSA NURSING STAFF ARE ONSITE AT ALL FOUR ASSISTED LIVING COMMUNITIES AND WORK CLOSELY WITH FACILITY STAFF TO ASSURE THAT RESIDENT NEEDS ARE MET AND THAT CHANGES IN CONDITION ARE MONITORED APPROPRIATELY. 1428823 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 0 0 1 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X FRED DALICANDRO 8602128558 1 ABRAHMS BLVD WEST HARTFORD CT 06117 GARY GREENBERG CHAIRMAN 0.05 3.10 X X 0 0 0 CARLOS SALMON BOARD MEMBER 0.05 0.20 X 0 0 0 JEFFREY BLAU BOARD MEMBER 0.05 0.20 X 0 0 0 ILENE KOHLUN BOARD MEMBER 0.05 0.20 X 0 0 0 PAMELA ATWOOD BOARD MEMBER 0.05 0.20 X 0 0 0 RICHARD ROBINSON BOARD MEMBER 0.05 3.05 X 0 0 0 JEFFREY S HOFFMAN BOARD MEMBER 0.05 0.20 X 0 0 0 RICHARD RUBENSTEIN BOARD MEMBER 0.05 3.05 X 0 0 0 ROBERT LEAKE CFO (UNTIL 12/2022) 10.00 31.00 X 0 146080 0 DENISE PETERSON PRESIDENT & CEO 4.00 36.00 X 0 304862 20293 0 450942 20293 0 0 1 0 0 159594 1082 160676 ASSISTED LIVING SERVIC 623990 634226 634226 SENIOR DAY CENTER SERV 624100 181182 181182 815408 MISCELLANEOUS INCOME 900099 753 753 753 976837 815408 0 753 1097542 1052964 44578 169018 157748 11270 118074 107500 10574 7168 7168 30396 456 29940 28 28 2480 198 2282 41487 41487 10352 10352 95 95 12918 10654 2264 26440 2644 23796 MEDICAL SUPPLIES 33836 33836 ONBOARDING EXPENSES 8125 8125 BAD DEBT EXPENSE 2736 2736 1560695 1428823 131872 0 162031 34124 77786 50733 163 217 324578 282683 54813 41895 0 350462 294793 477431 220852 222129 85263 0 791351 1641833 1097466 1863962 X -812464 -1386531 9791 0 -802673 -1386531 294793 477431 -583858 0 X X 0 1 X 1 0 X 36566 57419 637953 366879 160676 1259493 2120150 834816 823303 870245 815408 5463922 2156716 892235 1461256 1237124 976084 6723415 0 36349 168868 119044 191170 233099 748530 36349 168868 119044 191170 233099 748530 5974885 2463 2463 2463 2463 22210 5002 7885 753 35850 2178926 897237 1461256 1247472 976837 6761728 0.88360 0.90750 0.00040 0.00030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 7,741. 2019 AMOUNT: $ 1,354. 2021 AMOUNT: $ 7,885. 2022 AMOUNT: $ 753. BAD DEBT RECOVERY - 2018 AMOUNT: $ 14,469. 2019 AMOUNT: $ 3,648. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18051 5864 12187 45148 28940 16208 261379 247879 13500 41895 RIGHT OF USE ASSET 350462 350462 DUE TO AFFILIATES 1188588 LEASE OBLIGATION 453245 1641833 X 974101 -2736 -2736 976837 0 976837 1557959 0 1557959 2736 2736 1560695 PART X, LINE 2: THE FOLLOWING FOOTNOTE IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR HEBREW HEALTH CARE, INCORPORATED AND AFFILIATES. EACH ENTITY, WITH THE EXCEPTION OF CGSG, IS QUALIFIED UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. CGSG ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. FASB ASC 740 IS AN ASSET AND LIABILITY METHOD, WHICH REQUIRES THE RECOGNITION OF DEFERRED TAX ASSETS AND LIABILITIES FOR THE EXPECTED FUTURE TAX CONSEQUENCES OF TEMPORARY DIFFERENCES BETWEEN THE TAX AND FINANCIAL REPORTING BASIS OF CERTAIN ASSETS AND LIABILITIES. AS OF SEPTEMBER 30, 2023 AND 2022, CGSG HAD A NET FEDERAL OPERATING LOSS CARRYFORWARD AVAILABLE TO REDUCE ITS FUTURE TAXABLE INCOME OF APPROXIMATELY $4 MILLION AND $3.75 MILLION, RESPECTIVELY, AND STATE OF CONNECTICUT NET OPERATING LOSS CARRYFORWARD OF $4 MILLION AND $3.76 MILLION, RESPECTIVELY. THE CARRYFORWARD PERIODS EXPIRE AT VARIOUS DATES THROUGH 2036. THE DEFERRED TAX ASSET OF APPROXIMATELY $1.2 MILLION AND $1 MILLION, AS OF SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY, ASSOCIATED WITH CGSG'S LOSS CARRYFORWARD AND ACCRUED EXPENSES WAS OFFSET BY A CORRESPONDING VALUATION ALLOWANCE OF $1.2 MILLION AND $1 MILLION AS OF SEPTEMBER 30, 2023 AND 2022, AS REALIZATION OF SUCH LOSS CARRYFORWARDS IS NOT ASSURED. THE VALUATION ALLOWANCE FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022 INCREASED BY APPROXIMATELY $88,652 AND $72,000, RESPECTIVELY. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS WITH PROVISIONS OF FASB ASC 740 WHICH PROVIDES A FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS WITHIN ADMINISTRATION EXPENSES. AS OF SEPTEMBER 30, 2023 AND 2022, THE ORGANIZATION DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S PRIOR THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. DURING OCTOBER 2021, THE ORGANIZATION RECEIVED NOTICE FROM THE IRS REGARDING A COMPLIANCE CHECK RELATED TO ADHERENCE WITH IRS FINANCIAL ASSISTANCE POLICIES. ALL REQUIRED DOCUMENTATION HAS BEEN UPDATED AND AT THE DATE OF THIS REPORT, THE IRS COMPLIANCE CHECK IS STILL IN PROCESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE -2,736. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 2,736. 0 0 0 0 0 0 0 0 0 DENISE PETERSON PRESIDENT & CEO 0 304862 0 0 0 0 0 0 0 20293 0 325155 0 0 PART I, LINE 3 THE COMPENSATION FOR THE CEO/EXECUTIVE DIRECTOR IS PAID BY HEBREW HEALTH CARE, INC. WHICH USES THE FOLLOWING METHODS WHEN DETERMINING COMPENSATION: - COMPENSATION COMMITTEE - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY FORM 990, PART VI, SECTION A, LINE 6 HEBREW COMMUNITY SERVICES, INC. ("THE CORPORATION") HAS ONLY ONE MEMBER. THE SOLE MEMBER OF THE CORPORATION SHALL BE HEBREW HEALTH CARE, INC., A CONNECTICUT NONSTOCK CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A PERSUANT TO THE BYLAWS, THE BOARD SHALL HAVE THREE (3) EX-OFFICIO TRUSTEES. THE PERSONS WHO HOLD THE FOLLOWING OFFICES OR POSITIONS SHALL BE THE EX-OFFICIO TRUSTEES OF THE CORPORATION AT ALL TIMES WHILE SERVING IN SUCH OFFICES OR POSITIONS, AUTOMATICALLY AND WITHOUT THE NEED FOR ANY ACTION BY THE MEMBER OR THE OTHER TRUSTEES. (I) THE CHAIRPERSON OF THE BOARD OF TRUSTEES OF HEBREW HEALTH CARE, INC., A CONNECTICUT NONSTOCK CORPORATION; (II) THE PRESIDENT OF HEBREW HEALTH CARE, INC., A CONNECTICUT NONSTOCK CORPORATION; (III) THE SENIOR VICE PRESIDENT OF HEBREW HEALTH CARE, INC., A CONNECTICUT NONSTOCK CORPORATION; A PERSON SHALL CEASE TO BE AN EX-OFFICIO TRUSTEE IMMEDIATELY UPON CEASING TO HOLD THE OFFICE OR POSITION FROM WHICH HIS OR HER EX-OFFICIO TRUSTEE STATUS DERIVED, AND HIS OR HER SUCCESSOR IN SUCH OFFICE OR POSITION SHALL AUTOMATICALLY BE AN EX-OFFICIO TRUSTEE WITHOUT THE NEED FOR ANY ACTION BY THE MEMBER OR THE OTHER TRUSTEES. THE EX-OFFICIO TRUSTEES SHALL BE COUNTED FOR PURPOSES OF DETERMINING THE PRESENCE OF A QUORUM AT MEETINGS OF THE BOARD OF TRUSTEES AND EACH EX-OFFICIO TRUSTEE SHALL HAVE A VOTE ON ALL MATTERS THAT COME BEFORE THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE BYLAWS, THE MEMBER SHALL HAVE THE RIGHT TO VOTE ON ALL MATTERS UPON WHICH MEMBERS OF A CONNECTICUT NONSTOCK CORPORATION ARE AFFORDED THE RIGHT TO VOTE UNDER THE ACT. WITHOUT LIMITING THE FOREGOING, EACH OF THE FOLLOWING MATTERS SHALL REQUIRE THE APPROVAL OF THE MEMBER: (A) ADOPTION OF THE CORPORATION'S ANNUAL BUDGET FOR ANTICIPATED REVENUES AND EXPENDITURES, BOTH OPERATING AND CAPITAL, AND ADOPTION OF ANY CHANGES TO SUCH BUDGET; (B) UNLESS ADOPTED AS PART OF THE CORPORATION'S ANNUAL BUDGET: (1) THE SALE, LEASE, EXCHANGE OR OTHER TRANSFER OR DISPOSITION (OTHER THAN AS PROVIDED FOR IN SUBPARAGRAPH (B)(2) BELOW) OF ANY OF THE CORPORATION'S PROPERTY OR ASSETS OF ANY NATURE; (2) THE MORTGAGE PLEDGE, OR OTHER ENCUMBRANCE OF ANY OF THE CORPORATION'S PROPERTY OR ASSETS OF ANY NATURE THAT IS NOT IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT, INCLUDING BUT NOT LIMITED TO THE CORPORATION'S ISSUANCE OF CHARITABLE GIFT ANNUITIES; (3) THE INCURRENCE BY THE CORPORATION OF INDEBTEDNESS FOR BORROWED MONEY OR ISSUANCE BY THE CORPORATION OF A GUARANTY OR OTHER UNDERTAKING TO BECOME OBLIGATED FOR ANY DEBT OR OBLIGATION OF ANY PARTY (IN EACH CASE, OTHER THAN IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT, INCLUDING BUT NOT LIMITED TO THE CORPORATION'S ISSUANCE OF CHARITABLE GIFT ANNUITIES); (4) THE EXPENDITURE OF, OR COMMITMENT TO MAKE ANY EXPENDITURE OF, FUNDS OF THE CORPORATION, WHETHER OPERATING OR CAPITAL, IN EXCESS OF $5,000; (5) THE MAKING OF ANY LOAN BY THE CORPORATION TO ANY PARTY IN EXCESS OF $500; (C) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE BYLAWS OF THE CORPORATION; (D) ANY CHANGE IN THE PURPOSES OR MISSION OF THE CORPORATION; (E) ANY MERGER INVOLVING THE CORPORATION; (F) THE DISSOLUTION OF THE CORPORATION; (G) PARTICIPATION BY THE CORPORATION IN ANY JOINT VENTURE, PARTNERSHIP OR SIMILAR ACTIVITY; (H) ENGAGING IN ANY TRANSACTION IN WHICH THE CORPORATION BECOMES A SHAREHOLDER, MEMBER OR EQUITY OWNER OF A CORPORATION, LIMITED LIABILITY COMPANY OR OTHER ENTITY; (I) THE ANNUAL APPOINTMENT OF A FIRM OF PUBLIC ACCOUNTANTS TO CONDUCT AN INDEPENDENT AUDIT OF THE CORPORATION'S FINANCIAL AFFAIRS; OR (J) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. A DRAFT FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR THE SOLE MEMBER HEBREW HEALTH CARE, INC. FOR REVIEW AND OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 12C THIS ORGANIZATION HAS ADOPTED THE POLICY OF ITS SOLE MEMBER HEBREW HEALTH CARE, INC. REGARDING CONFLICT OF INTEREST. PER THE CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL ORGANIZATIONS IN THE HEBREW SENIOR CARE SYSTEM, OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES HAVE A DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. FOLLOWING DISCLOSURE OF AN ACTUAL OR POSSIBLE CONFLICT, THE OTHER MEMBERS OF THE BOARD OR COMMITTEE WILL DETERMINE WHAT FURTHER STEPS MAY BE REQUIRED TO INVESTIGATE THE SITUATION. THE INDIVIDUAL WITH THE POTENTIAL CONFLICT WILL RECUSE THEMSELF FROM THE DISCUSSION OF THE MATTER. THE POLICY INCLUDES PROVISIONS FOR VIOLATION AND FAILURE TO DISCLOSE WHICH COULD LEAD TO DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING, BUT NOT LIMITED TO REMOVAL FROM THE BOARD OR COMMITTEE IN ACCORDANCE WITH THE BYLAWS OF THE ENTITY. THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES ARE REVIEWED BY THE ADMINISTRATIVE SECRETARY OF HEBREW HOME & HOSPITAL, A MEMBER OF THE HEBREW SENIOR CARE SYSTEM. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR THE PRESIDENT AND OFFICERS ARE PAID BY THE SOLE MEMBER, HEBREW HEALTH CARE, INC. THIS ORGANIZATION HAS ADOPTED THE POLICY OF ITS SOLE MEMBER HEBREW HEALTH CARE, INC. REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HEBREW HEALTH CARE INC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 043750515 ADMIN OVERSIGHT & FUNDRAISING CT 501(C)(3) LINE 7 N/A 0 HEBREW HOME & HOSPITAL 1 ABRAHMS BLVD WEST HARTFORD CT 06117 060646672 HOSPITAL UNITS CT 501(C)(3) LINE 10 HEBREW HEALTH CARE INC 0 HEBREW LIFE CHOICES INC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 061557313 SENIOR ASSISTED LIVING CT 501(C)(3) LINE 10 HEBREW HEALTH CARE INC 0 HEBREW HEALTH CARE FOUNDATION INC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 061310204 REPOSITORY CT 501(C)(3) LINE 12B, II HEBREW HEALTH CARE INC 0 CONNECTICUT GERIATRIC SPECIALTY GROUP PC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 593840584 PHYSICIAN GROUP CT N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 HEBREW HEALTH CARE FOUNDATION INC S 65328 ACTUAL CASH TRANSFERRED