2024-11-06T02:25:43-06:00 2023-12-31 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-01-01 273960910 JEWISH HOME LIFECARE UNIVERSITY AVENUE ASSISTED LIVING INC JEWI 2128705000 120 WEST 106TH ST NEW YORK NY 10025 MARK WEISS CFO 2128705000 2024-11-05 1 1 LORI ROTHE YOKOBOSKY CPA P01273422 2122970400 2024-11-05 2023 2024-10-15 13:58:12Z THE NEW JEWISH HOME UNIVERSITY AVENUE ASSISTED LIVING JEFFREY FARBER MD 120 WEST 106TH ST NEW YORK NY 10025 3104232 0 X WWW.JEWISHHOME.ORG X 2010 DE JEWISH HOME LIFECARE, UNIVERSITY AVENUE ASSISTED LIVING, INC, WAS FORMED FOR THE PURPOSE OF OPERATION OF A MEDICAID ASSISTED LIVING FACILITY ON THE BRONX CAMPUS UNDER THE SUPERVISION OF THE NEW YORK STATE DEPARTMENT OF HEALTH THE BUILDING WAS COMPLETED AND RESIDENTS BEGAN TO MOVE-IN IN 2014. 5 3 13 4 0 0 215832 61259 2769384 3042871 2740 0 3694 102 2991650 3104232 0 0 0 0 849792 935971 0 0 0 3461120 3393110 4310912 4329081 -1319262 -1224849 21741373 21138313 1863254 2486543 19878119 18651770 X JEWISH HOME LIFECARE, UNIVERSITY AVENUE ASSISTED LIVING, INC (D/B/A THE NEW JEWISH HOME, UNIVERSITY AVENUE ASSISTED LIVING) ("UNIVERSITY AVENUE ASSISTED LIVING"), WAS FORMED FOR THE PURPOSE OF OPERATING A MEDICAID ASSISTED LIVING FACILITY IN THE BRONX UNDER THE SUPERVISION OF THE NEW YORK STATE DEPARTMENT OF HEALTH THE BUILDING WAS COMPLETED IN 2014. 0 0 3857998 3042973 UNIVERSITY AVENUE ASSISTED LIVING IS A HIGH-QUALITY LIVING OPTION FOR MEDICALLY AND INCOME ELIGIBLE BRONX SENIORS AGED 65 AND OLDER WHO ARE INDEPENDENT YET REQUIRE SUPPORT SERVICES. THE BUILDING IS LOCATED AT 2553 UNIVERSITY AVENUE, BRONX, NY 10468 COMPLETED IN FALL OF 2013, THE 72-BED FACILITY FEATURES HANDICAPPED ACCESSIBLE STUDIO APARTMENTS, EACH WITH A KITCHENETTE AND PRIVATE BATHROOM. THE BUILDING HAS DINING AND PROGRAM SPACES. RESIDENTS RECEIVE THREE MEALS DAILY, WEEKLY HOUSEKEEPING, PERSONAL CARE AND MEDICATION ASSISTANCE, ON-SITE NURSING SERVICES AND PHYSICIAN VISITS, SOCIAL WORK SERVICES AND 24-HOUR SECURITY. INDIVIDUALS CONTINUE TO ENJOY THEIR INDEPENDENT LIFESTYLE WHILE RECEIVING THE CARE AND SUPPORT THEY NEED. FOR MORE INFORMATION, VISIT: WWW JEWISHHOME.ORG. 3857998 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 6 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X MARK WEISS 2128705000 120 WEST 106TH ST NEW YORK NY 10025 ALAN ALTSCHULER TREASURER 0.20 2.60 X X 0 0 0 ELIZABETH PAGEL SEREBRANSKY CO-CHAIR 0.20 2.60 X X 0 0 0 JEFFREY I FARBER MD PRESIDENT AND CEO 0.95 44.05 X X 0 1151356 61538 MARK WEISS CFO 0.95 44.05 X X 0 574754 22692 TAMI J SCHNEIDER CO-CHAIR 0.20 2.60 X X 0 0 0 LYNN OBERLANDER SECRETARY 0.20 2.60 X 0 0 0 CATHERINE BURKE DIRECTOR, ASSISTED LIVING 35.00 X 119240 0 6268 119240 1726110 90498 1 0 1 0 UNIVERSAL PROTECTION SERVICE LP PO BOX 828854 PHILADELPHIA PA 19182 SECURITY SERVICES 330717 1 20578 40673 8 61259 RESIDENT FEES 621400 3042871 3042871 3042871 102 102 102 3104232 3042973 0 0 X 754554 496760 257794 72783 72783 72826 72826 35808 35808 19822 19822 18104 18104 1694446 1694446 120893 120893 63325 63325 1998 1998 220 220 51473 51473 758855 758855 105369 105369 OTHER FOODS 263173 263173 HOME OFFICE OTS TRANSFE 140463 140463 REPAIRS AND MAINTENANCE 91312 91312 BAD DEBTS 23626 23626 40031 40031 4329081 3857998 471083 0 63345 59554 203340 318211 12436 25857 27699422 6964731 21460944 20734691 1308 0 21741373 21138313 780112 769607 45452 720349 739519 362793 931965 1863254 2486543 X 19871397 18645048 6722 6722 19878119 18651770 21741373 21138313 X -1224849 -1500 X 0 1 X 1 1 1 X 707813 217979 121334 215832 61259 1324217 3231036 3082679 3540166 2769384 3042871 15666136 3938849 3300658 3661500 2985216 3104130 16990353 0 0 0 16990353 769 2740 3509 769 2740 3509 3694 102 3796 3938849 3300658 3662269 2991650 3104232 16997658 0.99960 0.99960 0.00020 0.00020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 3,694. 2023 AMOUNT: $ 102. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27384195 6730480 20653715 315227 234251 80976 20734691 DUE TO RELATED ORGANIZATIONS 931773 BENEFICIAL INTEREST IN RELATED ORGANIZATIONS 192 931965 X 148460547 145356315 145356315 3104232 0 3104232 168438856 164109775 164109775 4329081 0 4329081 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE HOME AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, 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 HOME'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2020 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, THE HOME WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND INCLUDE ACCRUED INTEREST AND PENALTIES IN ACCRUED EXPENSES IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN RELATED ORGANIZATION -1,500. INTERCOMPANY ELIMINATIONS -18,388,562. RELATED ORGANIZATION REVENUE 163,746,377. PART XII, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS -19,292,657. RELATED ORGANIZATION EXPENSE 183,402,432. 0 1 0 0 0 0 0 0 0 JEFFREY I FARBER MD PRESIDENT AND CEO 0 926051 0 224063 0 1242 0 10342 0 51196 0 1212894 0 0 MARK WEISS CFO 0 518389 0 55123 0 1242 0 5336 0 17356 0 597446 0 0 PART I, LINE 4B THE PRESIDENT AND CEO PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN WITH A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT RESPONSIBILITIES ARE FULFILLED BY ADMINISTRATIVE PERSONNEL EMPLOYED BY A RELATED ENTITY, JHL CORPORATE SERVICES, INC. IN 2023, COSTS INCURRED BY JHL CORPORATE SERVICES, INC WERE ALLOCATED TO INDIVIDUAL JEWISH HOME LIFECARE'S ENTITIES IN ACCORDANCE WITH EXPENSE-BASED METHODOLOGY. THE ORGANIZATION PERIODICALLY REVIEWS THE METHOD BY WHICH ADMINISTRATIVE OVERHEAD EXPENSES ARE ALLOCATED. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS JEWISH HOME LIFECARE, A NEW YORK NOT-FOR-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A JEWISH HOME LIFECARE MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE COMPLETED RETURN IS REVIEWED BY MANAGEMENT. ANY COMMENTS ARISING FROM THE REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE. THE DRAFT IS SUBMITTED TO THE AUDIT AND COMPLIANCE CHAIR OF THE NEW JEWISH HOME AND SUBSIDIARIES FOR ITS REVIEW AND APPROVAL. ONCE THE AUDIT AND COMPLIANCE CHAIR COMPLETES HIS REVIEW, A COPY OF THE DRAFT RETURN WAS PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO REVIEW THE POLICY AND TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY HAVE OCCURRED SINCE THE LAST DISCLOSURE THE AUDIT AND COMPLIANCE COMMITTEE OF THE BOARD REVIEWS THE DISCLOSURES AS SUMMARIZED BY THE COMPLIANCE DEPARTMENT. ALL IDENTIFIED CONFLICTS OF INTEREST ARE DISCUSSED AND EITHER APPROVED OR REJECTED BY THE BOARD. IF THE BOARD OF DIRECTORS OR THE GOVERNANCE COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE DIRECTOR WITH THE CONFLICT MAY NOT TAKE PART IN THE DECISION PROCESS TO WHICH THE CONFLICT RELATES SUCH DISCLOSURE AND THE FACT THAT THE DIRECTOR DID NOT VOTE OR PARTICIPATE IN THE DELIBERATIONS IS RECORDED IN THE RELEVANT MINUTES. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, THE BOARD CO-CHAIRS OF JEWISH HOME LIFE CARE, IN CONSULTATION WITH THE COMPENSATION COMMITTEE, REVIEWS AND EVALUATES THE PRESIDENT/CEO, OFFICERS AND KEY EMPLOYEES' PERFORMANCE AGAINST A SERIES OF GOALS AND OBJECTIVES FOR THE YEAR IN ESTABLISHING COMPENSATION LEVELS FOR THE PRESIDENT/CEO, OFFICERS AND KEY EMPLOYEES, THE BOARD CO-CHAIRS AND THE COMPENSATION COMMITTEE OF THE BOARD USE PERFORMANCE AND PERIODIC COMPENSATION SURVEYS OF OTHER SIMILAR TYPE ORGANIZATIONS, COMPLETED BY AN EXTERNAL CONSULTANT, TO INFORM THEIR DECISIONS MINUTES OF THE MEETING ARE MAINTAINED IN A CONFIDENTIAL FILE. THE MEETING OF THE COMPENSATION COMMITTEE AT WHICH THIS TOOK PLACE WAS HELD IN JUNE 2021. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G HOME HEALTH AIDES: PROGRAM SERVICE EXPENSES 619,596. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 619,596. CONTRACT SERVICE: PROGRAM SERVICE EXPENSES 43,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,518. CNTRCT SERVICES SALARY COMPONE: PROGRAM SERVICE EXPENSES 499,322. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 499,322. FISH & BIRDS CONTRACT SRV: PROGRAM SERVICE EXPENSES 516,893. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 516,893. OTHER FEES: PROGRAM SERVICE EXPENSES 15,117. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,117. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN RELATED ORGANIZATION -1,500. 156 WEST 106TH STREET 120 WEST 106TH ST NEW YORK NY 10025 270308650 HEALTH SERVICES NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 FUND FOR THE AGED 120 WEST 106TH ST NEW YORK NY 10025 133603516 FUNDRAISING NY 501(C)(3) LINE 7 JEWISH HOME LIFECARE 0 GERIATRIC CAREER DEVELOPMENT PROGRAM INC 120 WEST 106TH ST NEW YORK NY 10025 462452619 HEALTH SERVICES NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 HARRY & JEANETTE WEINBERG GARDENS HDFC 120 WEST 106TH ST NEW YORK NY 10025 204981328 AFFORDABLE HOUSING NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE HARRY & JEANETTE WEINBERG BRONX 0 HARRY & JEANETTE WEINBERG RIVERDALE HDFC 120 WEST 106TH ST NEW YORK NY 10025 133865179 AFFORDABLE HOUSING NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE HARRY & JEANETTE WEINBERG BRONX 0 JEWISH HOME LIFECARE 120 WEST 106TH ST NEW YORK NY 10025 133267073 HEALTH SERVICES NY 501(C)(3) LINE 10 N/A 0 JEWISH HOME LIFECARE COMMUNITY SERVICES 120 WEST 106TH ST NEW YORK NY 10025 270158524 HOME HEALTH AGENCY NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 JEWISH HOME LIFECARE HARRY & JEANETTE WEINBERG BRONX 120 WEST 106TH ST NEW YORK NY 10025 237071900 HEALTH SERVICES NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 JEWISH HOME LIFECARE MANHATTAN 120 WEST 106TH ST NEW YORK NY 10025 131624033 HEALTH SERVICES NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 JEWISH HOME LIFECARE CORPORATE SERVICES 120 WEST 106TH ST NEW YORK NY 10025 263385174 HEALTH SERVICES NY 501(C)(3) LINE 12A, I JEWISH HOME LIFECARE 0 JEWISH HOME LIFECARE SARAH NEUMAN CENTER WESTCHESTER 120 WEST 106TH ST NEW YORK NY 10025 133620568 HEALTH SERVICES NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE HARRY & JEANETTE WEINBERG BRONX 0 KENNETH GLADSTONE BUILDING HDFC 120 WEST 106TH ST NEW YORK NY 10025 134078893 AFFORDABLE HOUSING NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE HARRY & JEANETTE WEINBERG BRONX 0 KITTAY HOUSE 120 WEST 106TH ST NEW YORK NY 10025 132619576 AFFORDABLE HOUSING NY 501(C)(3) LINE 10 JEWISH HOME LIFECARE 0 W K DIAGNOSTIC & TREATMENT CENTER 120 WEST 106TH ST NEW YORK NY 10025 133527664 HEALTH SERVICES NY 501(C)(3) PF JEWISH HOME LIFECARE 0 102 WEST 107TH STREET CORPORATION 120 WEST 106TH STREET NEW YORK NY 10025 132760057 PARKING GARAGE NY N/A C 0 2614 KINGSBRIDGE CORP 120 WEST 106TH STREET NEW YORK NY 10025 132749776 PARKING GARAGE NY N/A C 0 GC DEVELOPMENT HOLDINGS 120 WEST 106TH STREET NEW YORK NY 10025 883338772 PERSONAL CARE WORKER NY N/A C 0 JEWISH HOME LIFECARE MANAGEMENT LLC 120 WEST 106TH STREET NEW YORK NY 10025 320359277 PERSONAL CARE WORKER NY N/A C 0 JEWISH HOME LIFECARE TRANSPORTATION 120 WEST 106TH STREET NEW YORK NY 10025 134188218 PARKING GARAGE NY N/A C 0 JEWISH HOME LIFECARE HOME ASSISTANCE 120 WEST 106TH STREET NEW YORK NY 10025 133267068 PERSONAL CARE WORKER NY N/A C 0 JEWISH HOME LIFECARE SPECTRUM SERVICES 120 WEST 106TH STREET NEW YORK NY 10025 453563804 PERSONAL CARE WORKER NY N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0