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        <ExplanationTxt>LOTTERY COMMISSIONS - 2022 AMOUNT: $ 7,758. 2023 AMOUNT: $ 7,964. 2024 AMOUNT: $ 12,214. REFUNDS - 2023 AMOUNT: $ 2,500.</ExplanationTxt>
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        <PersonNm>MICHAEL N ROSENBLUT</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>1451586</CompensationBasedOnRltdOrgsAmt>
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        <PersonNm>ROBERT M WERNER</PersonNm>
        <TitleTxt>CFO/ EVP FOR OPERATIONS</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO'S COMPENSATION IS DETERMINED AND PAID BY A RELATED PARTY, PARKER JEWISH INSTITUTE FOR HEALTH CARE AND REHABILITATION, USING THE FOLLOWING PROCESS: A WRITTEN EMPLOYMENT CONTRACT IS CURRENTLY IN PLACE FOR THE PRESIDENT/CEO. THE CONTRACT WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. EXTERNAL INFORMATION AND SURVEYS WERE USED FOR COMPARATIVE PURPOSES IN DETERMINING THE COMPENSATION AMOUNTS IN THE CONTRACT. PERFORMANCE IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD OF TRUSTEES. RECOMMENDATIONS ARE MADE TO THE COMPENSATION COMMITTEE OF THE EXECUTIVE COMMITTEE OF THE BOARD WHO APPROVE THE SALARIES OF THE KEY EMPLOYEES AND OTHER OFFICERS. RECOMMENDATIONS ARE BASED ON A REVIEW OF FORM 990'S OF SIMILAR-SIZED ORGANIZATIONS. THE BOARD'S APPROVAL OF THE SALARIES ARE DOCUMENTED IN THE MINUTES TO THE MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRIBUTIONS MADE BY PARKER JEWISH INSTITUTE FOR HEALTH CARE AND REHABILITATION TO A SUPPLEMENTARY NON-QUALIFIED RETIREMENT PLAN DURING 2024 ARE AS FOLLOWS: MICHAEL N. ROSENBLUT $57,541 ROBERT M. WERNER $27,304 DISTRIBUTIONS WERE MADE FROM A SUPPLEMENTARY NON-QUALIFIED RETIREMENT PLAN DURING 2024 TO THE FOLLOWING: MICHAEL N. ROSENBLUT $56,015 ROBERT M. WERNER $26,068</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>LENNY TANZER AND TARYN TANZER HAVE A FAMILY RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF THE CORPORATION SHALL BE GERIATRIC RESOURCES OF NEW YORK.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>AT EACH ANNUAL MEETING OF THE LEAGUE, TRUSTEES SHALL BE ELECTED TO VACANT POSITIONS ON THE BOARD, EACH FOR A TERM OF THREE YEARS, TO HOLD OFFICE UNTIL HIS SUCCESSOR HAS BEEN ELECTED AND HAS QUALIFIED. A VACANCY IN ANY OFFICE MAY BE FILLED BY THE BOARD OF TRUSTEES OF GERIATRIC RESOURCES OF NEW YORK AS PROVIDED IN THE BYLAWS OF GERIATRIC RESOURCES OF NEW YORK.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>GERIATRIC RESOURCES OF NEW YORK HAS THE RIGHT TO REMOVE THE BOARD MEMBERS OF THE LEAGUE AS WELL AS THE RIGHT TO AMEND THE LEAGUE'S BY-LAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LEAGUE OF PARKER JEWISH INSTITUTE FOR HEALTHCARE AND REHABILITATION 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 MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON THE NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE ARTICLES OF INCORPORATION, FORM 990, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE SERVICES: PROGRAM SERVICE EXPENSES 94,922. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,922.</ExplanationTxt>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>