2024-11-14T23:57:45-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 133930505 UGC FOUNDATION INC UGCF 9146322804 60 WILLOW DRIVE NEW ROCHELLE NY 10805 CHRISTINA L VILLANUEVA CFO 9146322804 2024-11-14 1 1 MELISSA MODELSON P01603524 9143818900 2024-11-12 2023 2024-10-15 13:58:12Z RITA C MABLI 60 WILLOW DRIVE NEW ROCHELLE NY 10805 507760 0 X N/A X 1996 NY TO SUPPORT PROGRAMS FOR THE ELDERLY, INCLUDING SUPPORT OF THE FOUNDATION'S RELATED ENTITIES. 10 9 0 9 0 0 317345 379411 0 0 523817 10549 -53381 -66735 787781 323225 119941 283500 0 0 0 0 0 99578 544327 675099 539944 795040 923022 -7259 -599797 4638127 3943917 3409606 3315193 1228521 628724 UGC FOUNDATION, INC. ("UGC") SUPPORTS VARIOUS PROGRAMS FOR THE ELDERLY AND ITS RELATED ENTITIES THROUGH SPECIAL EVENTS AND CONTRIBUTIONS. 0 0 283500 283500 0 SUPPORT OF PROGRAMS FOR THE ELDERLY IN LONG-TERM CARE FACILITIES, AS WELL AS ASSISTANCE IN LONG-TERM CARE FACILITIES FOR CAPITAL PROJECTS. 283500 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 9 0 0 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 60 WILLOW DRIVE NEW ROCHELLE NY 10805 RITA C MABLI PRESIDENT & CEO & SECRETARY 0.50 37.00 X X 0 1147256 97098 MALCOLM LAZARUS CHAIRMAN 0.50 3.10 X X 0 0 0 MARK HARTMAN TREASURER 0.50 3.00 X X 0 0 0 ROSEMARY MCLAUGHLIN SECRETARY 0.50 3.00 X X 0 0 0 DONALD DUBERSTEIN DIRECTOR 0.50 1.60 X 0 0 0 BRUCE GORDON DIRECTOR 0.50 0.50 X 0 0 0 ANTHONY NARDOZZI DIRECTOR 0.50 1.50 X 0 0 0 HARRIS PLATZNER DIRECTOR 0.50 0.50 X 0 0 0 JAMES STAUDT DIRECTOR 0.50 1.50 X 0 0 0 PETER TOMBACK DIRECTOR 0.50 0.50 X 0 0 0 CHRISTINA L VILLANUEVA CFO 0.50 37.00 X 0 351223 55134 0 1498479 152232 0 0 1 0 DEBORAH D LYNCH CONSULTING 134 TEWKESBURY RD SCARSDALE NY 10583 CONSULTING SERVICES 121320 1 239596 139815 379411 10549 10549 117800 239596 184535 -66735 -66735 323225 0 0 -56186 283500 283500 10946 10946 36300 31000 5300 157210 157210 99578 99578 89571 3005 86566 5000 5000 38355 38355 2421 2421 10618 10618 368 368 PURCHASED SERVICES 150693 150693 OTHER EVENT EXPENSES 29362 29362 STAFF APPRECIATION 4800 4800 BAD DEBT EXPENSE 4300 4300 923022 283500 95195 544327 1089260 393974 476578 371691 7624 7624 4943 4956 177793 22243 46345 155550 3013377 3010122 4638127 3943917 197199 84369 3212407 3230824 3409606 3315193 X 961198 323801 267323 304923 1228521 628724 4638127 3943917 -599797 0 X X 0 1 X 1 0 X 1337596 655129 519977 317345 379411 3209458 1337596 655129 519977 317345 379411 3209458 943493 2265965 1741 4053 3376 4168 10549 23887 3233345 0.70080 0.72220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 157210 157210 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED OUTSIDE LOBBYISTS TO LOBBY ON ITS BEHALF REGARDING THE FOLLOWING HEALTHCARE ISSUES: RESTRUCTURING LONG TERM CARE SERVICE CONTINUUM, NURSING HOME RESTRUCTURING, ISSUES RELATED TO MEDICAL FUNDING, AND ISSUES RELATED TO ASSISTED LIVING. 22428 22243 185 155365 155365 155550 DUE FROM RELATED PARTIES 10122 DUE FROM WILLOW TOWERS 3000000 3010122 DUE TO UNITED HEBREW GERIATRIC CENTER 3000000 DUE TO RELATED PARTIES 230824 3230824 X 260363 0 260363 62862 62862 323225 610160 0 610160 312862 312862 923022 PART X, LINE 2: UGC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT UGC HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. UGC IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED TO PART IX, LINE 24 62,862. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED TO PART IX, LINE 24 62,862. GRANT EXPENSE TO AFFILIATE RECLASSED TO PART IX, LINE 2 250,000. X X X 1 DEBORAH D LYNCH CONSULTING LLC 134 TEWKESBURY ROAD SCARSDALE NY 10583 GRANT WRITER 0 0 99578 -99578 99578 -99578 NY GOLF 357396 239596 117800 125218 59317 357396 239596 117800 125218 59317 184535 -66735 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION WILL PAY THE CONSULTANT A FEE OF $300.00 AN HOUR FOR SERVICES. 1 UNITED HEBREW GERIATRIC CENTER 391 PELHAM ROAD NEW ROCHELLE NY 10805 131663975 501(C)(3) 100000 0 OPERATING SUPPORT WILLOW GARDENS 391 PELHAM ROAD NEW ROCHELLE NY 10805 451019853 501(C)(3) 150000 0 OPERATING SUPPORT WESTCHESTER COUNTY ASSOCIATION 1133 WESTCHESTER AVENUE SUITE S-217 WHITE PLAINS NY 10604 131737011 501(C)(4) 15000 0 ANNUAL LEADERSHIP EVENT THE HEBREW HOME FOR THE AGED AT RIVERDALE 5901 PALISADE AVENUE BRONX NY 10471 131739971 501(C)(3) 6500 0 ANNUAL GALA 3 1 PART I, LINE 2: THE ORGANIZATION PROVIDES SUPPORT TO RELATED ORGANIZATIONS TO FURTHER THEIR EXEMPT PURPOSE. THE ORGANIZATIONS SHARE THE SAME MANAGEMENT AND HAVE SIMILAR GOVERNING BODIES WITH OVERLAPPING MEMBERSHIP, WHICH IS HOW UGC FOUNDATION ENSURES THAT THE RELATED ORGANIZATIONS WILL USE THE FUNDS FOR THEIR INTENDED PURPOSE. 0 0 0 0 0 0 0 0 0 RITA C MABLI PRESIDENT & CEO & SECRETARY 0 1079766 0 64400 0 3090 0 11616 0 85482 0 1244354 0 0 CHRISTINA L VILLANUEVA CFO 0 330578 0 20000 0 645 0 11616 0 43518 0 406357 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 2023. FORM 990, PART VI, SECTION B, LINE 11B UGC 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 FORWARD 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 HEBREWS DBA UNITED HEBREW GERIATRIC CENTER 391 PELHAM ROAD NEW ROCHELLE NY 10805 131663975 NURSING HOME NY 501(C)(3) LINE 10 N/A 0 WILLOW TOWERS INC 60 WILLOW DRIVE NEW ROCHELLE NY 10805 134097985 SENIOR HOUSING FACILITY NY 501(C)(3) LINE 10 UNITED HEBREW GERIATRIC CENTER 0 SOUNDVIEW APARTMENTS HOUSING DEVELOPMENT FUND COMPANY INC 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 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 WILLOW GARDENS INC 391 PELHAM ROAD NEW ROCHELLE NY 10805 451019853 SENIOR HOUSING FACILITY 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 0 1 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0