2024-08-15T11:47:14-05:00 2023-09-30 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2022-10-01 061557313 HEBREW LIFE CHOICES 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 HOFFMAN SUMMERWOOD COMMUNITY DENISE PETERSON 1 ABRAHMS BLVD WEST HARTFORD CT 06117 3692056 0 X HEBREWSENIORCARE.ORG X 1999 CT TO PROVIDE QUALITY CARE TO SENIOR ADULTS THROUGH A SENIOR LIVING COMMUNITY. 8 8 65 12 0 0 826105 0 3051871 3683604 0 337 293841 8115 4171817 3692056 0 0 0 0 1755896 1530352 0 0 0 3324221 3193534 5080117 4723886 -908300 -1031830 8792299 8561013 14371239 15187720 -5578940 -6626707 X THE MISSION OF HEBREW LIFE CHOICES 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 LIFE CHOICES, INC. OPERATES A SENIOR LIVING COMMUNITY. 0 0 3358468 3691719 SENIOR LIVING COMMUNITY. THE HOFFMAN SUMMERWOOD COMMUNITY IS DEDICATED TO HELPING ASSURE THAT ALL OF ITS RESIDENTS (MEMBERS) ENJOY AN ACTIVE, HEALTHY AND FULFILLING LIFESTYLE. SUMMERWOOD MEMBERS BENEFIT FROM HIGH-QUALITY HEALTH SERVICES, EXCEPTIONAL SOCIAL AND CULTURAL PROGRAMS AND THE 24-HOUR PRESENCE OF EXPERIENCED AND DEDICATED STAFF. SUMMERWOOD IS THE WINNER OF NUMEROUS NATIONAL AND STATE AWARDS FOR ITS INNOVATIVE PROGRAMMING, ITS EXCELLENT STAFF, AND ITS SENSITIVITY TO THE NEEDS OF MEMBERS AND THEIR FAMILIES. 3358468 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 65 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 1 0 0 X FRED DELICANDRO 8602128558 1 ABRAHMS BLVD WEST HARTFORD CT 06117 GARY GREENBERG CHAIR 2.00 1.15 X X 0 0 0 JEFFREY BLAU BOARD MEMBER 0.05 0.20 X 0 0 0 PAMELA ATWOOD BOARD MEMBER 0.05 0.20 X 0 0 0 RICHARD RUBENSTEIN BOARD MEMBER 1.00 2.10 X 0 0 0 RICHARD ROBINSON BOARD MEMBER 1.00 2.10 X 0 0 0 JEFFREY HOFFMAN BOARD MEMBER 0.05 0.20 X 0 0 0 ILENE KOHLUN BOARD MEMBER 0.05 0.20 X 0 0 0 CARLOS SALMON BOARD MEMBER 0.05 0.20 X 0 0 0 ROBERT LEAKE CFO (UNTIL 12/2022) 10.00 31.00 X 0 146080 0 DENISE PETERSON PRESIDENT & CEO 12.00 28.00 X 0 304862 20293 CHRISTINE ROSS ADMINISTRATOR 40.00 0.00 X 119372 0 16752 119372 450942 37045 1 0 1 0 AMENTA EMMA ARCHITECTS 242 TRUMBULL ST SUITE 201 HARTFORD CT 06103 ARCHITECTUAL SERVICES 221400 ACTION CONSTRACTION 45 BEAVER BROOK RD DANBURY CT 06810 WINDOWS REPLACEMENT 187000 2 OCCUPANCY REVENUE 623990 3661104 3661104 COMMUNITY FEES 623990 22500 22500 3683604 337 337 OTHER RESIDENT SERVICES 623990 8115 8115 8115 3692056 3691719 0 337 1340050 1159091 180959 72871 51500 21371 117431 82202 35229 17199 17199 20442 20442 42094 14545 27549 42079 29455 12624 272138 184854 87284 619451 433345 186106 5276 5276 96 67 29 422533 422533 891850 631787 260063 117649 82354 35295 DIETARY 439612 434947 4665 MAINTENANCE AND REPAIRS 180234 126164 54070 HOUSEKEEPING & LAUNDRY 82194 82194 RECREATIONAL SERVICES 40687 40687 4723886 3358468 1365418 0 38957 27548 162155 81747 23095952 15948472 7231817 7147480 1359370 1304238 8792299 8561013 413109 165462 41239 72694 12791904 12459357 1124987 2490207 14371239 15187720 X -5578940 -6626707 -5578940 -6626707 8792299 8561013 X -1031830 -15937 X X 0 1 X 1 0 X 4350 807606 826105 1638061 4831515 4597945 4011071 3051871 3683604 20176006 4835865 4597945 4818677 3877976 3683604 21814067 0 781754 990851 791304 1103578 1285739 4953226 781754 990851 791304 1103578 1285739 4953226 16860841 735 962 119 337 2153 735 962 119 337 2153 40007 28359 6906 293841 8115 377228 4876607 4627266 4825702 4171817 3692056 22193448 0.75970 0.82160 0.00010 0.00010 X 1356380 1356380 20183681 14693089 5490592 428740 395185 33555 1041676 804257 237419 85475 55941 29534 7147480 SECURITY DEPOSIT 285309 DEBT SERVICE FUND 500326 REPLACEMENT RESERVE FUND 231240 FAIR VALUE OF INTEREST RATE SWAP 279863 OTHER DEPOSITS 7500 1304238 FUNDS HELD IN TRUST 285309 PAYMENTS DUE UNDER PLAN OF REORGANIZATION 11701 DEPOSITS ON HOLD 2500 DUE TO AFFILIATES 2190697 2490207 X 3676119 -15937 -15937 3692056 0 3692056 4723886 0 4723886 0 4723886 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: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -15,937. 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 - COMPENSATION SURVEY OR STUDY COMPENSATION - APPROVAL BY THE BOARD OR COMPESNATION COMMITTEE A CT HEALTH& EDUCATIONAL FACILITIES AUTHORITY 060806186 2017-12-19 14500000 REFINANCE 2017 SERIES B 0 0 0 A 1820342 14500000 14500000 2017 1 0 1 1 A 0 0 1 0 0 0 0 1 A 0 0 0 1 1 1 TD BANK 7.000000000000 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CT HEALTH& EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/18/2022 PART II, LINE 11: OTHER SPENT PROCEEDS OF THE AMOUNT RECORDED ON SCHEDULE K, PART II LINE 11, COLUMN B, $14,500,000 WAS A CURRENT REFUNDING OF CHEFA SERIES B BOND ISSUED ON JULY 1, 2007. PART III, LINE 3A: ANY MANAGEMENT OR SERVICE CONTRACTS THAT MAY RESULT IN PRIVATE BUSINESS USE OF BOND-FINANCED PROPERTY ARE INCIDENTAL AND FALL UNDER THE SAFE HARBOR PROVIDED. PART III, LINE 4A: DUE TO THE FACT THAT INCIDENTAL SERVICE CONTRACTS IN BOND-FINANCED SPACES WILL NOT RESULT IN PRIVATE BUSINESS USE AS PER THE SAFE HARBOR PROVIDED UNDER REVENUE PROCEDURE 97-13, WE DO NOT ROUTINELY ENGAGE BOND COUNSEL AND/OR OUTSIDE COUNSEL TO REVIEW THESE CONTRACTS SINCE THEY WILL NOT RESULT IN PRIVATE BUSINESS USE. BOND COUNSEL WAS ENGAGED DURING THE BOND REFINANCING IN 2017. FORM 990, PART VI, SECTION A, LINE 6 HEBREW LIFE CHOICES, INC. HAS ONLY ONE MEMBER. THE SOLE MEMBER OF THE ORGANIZATION IS HEBREW HEALTH CARE, INC., A CONNECTICUT NONSTOCK CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES SHALL CONSIST OF NOT LESS THAN SIX (6) OR MORE THAN THIRTEEN (13) VOTING MEMBERS (THE "TRUSTEES"). 1) TRUSTEES BY VIRTUE OF OFFICE. ANY PERSON OCCUPYING ONE OR MORE OF THE POSITIONS OR OFFICES ENUMERATED HEREIN SHALL BE A TRUSTEE. SAID PERSON(S) SHALL NO LONGER BE A TRUSTEE IMMEDIATELY UPON CEASING TO HOLD SAID POSITION OR OFFICE, AND THE PERSON WHO IS HIS OR HER SUCCESSOR IN SUCH POSITION OR OFFICE AUTOMATICALLY SHALL BE A TRUSTEE: (I) CHAIRPERSON OF THE BOARD OF TRUSTEES OF HEBREW HEALTH CARE, INC. (II) PRESIDENT OF HEBREW HEALTH CARE, INC.; (III) CHIEF FINANCIAL OFFICER OF HEBREW HEALTH CARE, INC.; (IV) CHAIRPERSON OF HEBREW LIFE CHOICES, INC. (V) VP AND EXECUTIVE DIRECTOR OF HEBREW LIFE CHOICES, INC. FORM 990, PART VI, SECTION A, LINE 7B 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 ANY ANNUAL OPERATING OR CAPITAL BUDGET; B) UNLESS ADOPTED AS PART OF AN ANNUAL BUDGET: 1) THE SALE, LEASE, EXCHANGE OR OTHER TRANSFER OR DISPOSITION (EXCEPT AS PROVIDED HEREIN) OF ANY PROPERTY HAVING A VALUE OF MORE THAN $20,000; 2) THE MORTGAGE, PLEDGE OR OTHER ENCUMBRANCE OF ANY PROPERTY OR ASSETS OF ANY NATURE NOT IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT, INCLUDING BUT NOT LIMITED TO THE ISSUANCE OF CHARITABLE GIFT ANNUITIES; 3) THE INCURRENCE OF INDEBTEDNESS FOR BORROWED MONEY OR THE ISSUANCE 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 ISSUANCE OF CHARITABLE GIFT ANNUITIES); 4) THE MAKING OF ANY LOAN TO ANY PARTY IN EXCESS OF $500; 5) THE APPEAL OR AMENDMENT OF ANY PROVISION OF ANY BYLAW OF THE CORPORATION; 6) ANY CHANGE IN THE CORPORATION'S PURPOSE OR MISSION; 7) ANY MERGER; 8) THE DISSOLUTION OF THE CORPORATION; 9) PARTICIPATION IN ANY JOINT VENTURE, PARTNERSHIP OR SIMILAR ACTIVITY; 10) ENGAGING IN ANY TRANSACTION IN WHICH THE CORPORATION BECOMES A SHAREHOLDER MEMBER OR EQUITY OWNER OF A CORPORATION, LIMITED LIABILITY COMPANY OR OTHER ENTITY; 11) THE ANNUAL APPOINTMENT OF A FIRM OF PUBLIC ACCOUNTANTS TO CONDUCT AN INDEPENDENT AUDIT OF THE CORPORATION'S FINANCIAL AFFAIRS; OR 12) 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 15A THIS ORGANIZATION HAS ADOPTED THE POLICY OF ITS SOLE MEMBER HEBREW HEALTH CARE, INC. REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -15,937. 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 7 HEBREW HEALTH CARE INC 0 HEBREW COMMUNITY SERVICES INC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 223182447 SENIOR DAY CTR & ALSA 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 0 0