2024-11-15T14:50:09-06:00 2023-12-31 113266576 GRASSI & CO CPA'S PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10017 990 2023-01-01 131740053 UNITED ODD FELLOW AND REBEKAH HOME UNIT 7188636200 1070 HAVERMEYER AVENUE BRONX NY 10462 MICHAEL FELBERG COO/CFO 7188636200 2024-11-15 1 1 JAIME RAPPS P01462990 2126616166 2024-11-15 2023 2024-10-15 13:58:12Z REBEKAH REHAB AND EXTENDED CARE CENTER MICHAEL FELBERG 1070 HAVERMEYER AVENUE BRONX NY 10462 41822215 0 X WWW.REBEKAHHEALTH.ORG X 1968 NY RESIDENTIAL HEALTH CARE FACILITY SERVICES 7 5 284 6 0 0 2099317 4630250 35941839 36302486 141701 760066 15075 129413 38197932 41822215 0 0 0 0 21207952 22295571 0 0 0 16216868 17855215 37424820 40150786 773112 1671429 61576298 63838488 35230091 35820852 26346207 28017636 TO PROVIDE OUTSTANDING SHORT-TERM SUBACUTE CARE SERVICES AND LONGTERM SERVICES TO ADULTS. 0 0 33956370 36302486 THE NURSING HOME CARES FOR CLINICALLY ILL PATIENTS NEEDING INPATIENT SHORT AND LONG TERM CARE. DURING 2023, THE NURSING HOME TOTALED 74,607 PATIENT DAYS. THE BREAKDOWN IS AS FOLLOWS: MEDICAID 45,810; MEDICARE 7,853; SELF-PAY 10; OTHER 20,934. THE HOME CARE PROGRAM MANAGES PATIENTS AT THEIR HOME THROUGH VISITS AS WELL AS PROVISION OF CARE MANAGEMENT. 33956370 1 1 0 1 0 0 0 1 1 0 1 0 0 0 1 1 1 0 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 1 122 0 284 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X MICHAEL FELBERG 7188636200 1070 HAVEMEYER AVENUE BRONX NY 10462 MARTIN ELSON PRESIDENT 18.00 3.00 X X 56500 3500 0 D JOSEPH BRADLEY VICE PRESIDENT 1.00 3.00 X X 0 0 0 MARY O'CONNELL SECRETARY 1.00 3.00 X X 0 0 0 ALAN KOREFF TREASURER 1.00 3.00 X X 0 0 0 REED ELSON BOARD MEMBER 34.00 2.00 X 0 78394 22007 CONNIE CAPALDO BOARD MEMBER 1.00 3.00 X 0 0 0 GARY ROTHMAN BOARD MEMBER 1.00 3.00 X 0 0 0 KENNETH T GELB CHIEF EXECUTIVE OFFICER 32.00 4.00 X 527915 1920 63335 MICHAEL FELBERG DIRECTOR OF FINANCE 32.00 4.00 X 271899 23463 74546 FRANCCESCA MORALES CARE MANAGEMENT RN SUPERVISOR 35.00 X 184186 0 13005 GEORGETTE REID LPN 37.50 X 175860 0 96748 FEDRA MANIGAULTE ADMINISTRATOR 35.00 X 171889 0 12797 VERA FORBES CARE MANAGEMENT DIRECTOR/LPN 35.00 X 267896 0 61508 LUCIA PENA CARE MANAGEMENT SUPERVISOR 35.00 X 179904 0 10757 1836049 107277 354703 39 0 1 0 CARETECH SUPPLIES LLC 1776 AVENUE OF THE STATES SUITE 10 LAKEWOOD NJ 08701 FOOD AND MEDICAL SUPPLIER 1696702 SPRINT HEALTH SOLUTIONS LLC 565 PLANDOME ROAD 308 MANHASSET NY 11030 AMBULATORY HEALTH CARE SERVICES 525414 LI SCRIPT LLC 222 CROSSWAY PARK DRIVE WOODBURY NY 11797 PHARMACEUTICALS 461824 TRICON LLC 3080 ARTHUR KILL ROAD STATEN ISLAND NY 10309 MANAGEMENT SERVICES 194375 FORVIS LLP 1155 AVENUE OF THE AMERICA STE200 NEW YORK NY 100362711 ACCOUNTING AND CONSULTING SERVICES 170394 8 4629624 626 4630250 NURSING AND RESIDENTIAL CARE 623000 33320777 33320777 CERTIFIED HOME HEALTH CARE 621610 2981709 2981709 36302486 760066 760066 OTHER MISELLANEOUS INCOME 900099 129413 129413 129413 41822215 36302486 0 889479 X 988363 804896 183467 15233740 13158126 2075614 1119060 966587 152473 3710365 3204824 505541 1244043 1074541 169502 74850 74850 262444 262444 76443 19500 56943 8612139 8367714 244425 18890 18890 467858 467858 223428 223428 2725554 2491960 233594 75841 75841 1760067 1520256 239811 1012519 1012519 NEW YORK STATE ASSESSME 1490124 1490124 FOOD 565981 565981 BAD DEBT EXPENSE 273057 273057 HOUSEKEEPING SUPPLIES 113289 113289 102731 102731 40150786 33956370 6194416 0 2600618 910262 32087490 33836603 5544207 9151091 58310 58315 648263 443845 53712293 37889863 16615628 15822430 1544940 1911299 2476842 1704643 61576298 63838488 6344362 8267239 323903 373886 25590716 24257929 2971110 2921798 35230091 35820852 X 26208039 27879192 138168 138444 26346207 28017636 61576298 63838488 1671429 0 X X 0 1 X 1 1 1 X 2543630 2408998 3709846 2099317 4630250 15392041 35108934 34834121 37128668 35941839 36302486 179316048 37652564 37243119 40838514 38041156 40932736 194708089 25620 20801 46421 0 25620 20801 46421 194661668 404387 484762 252206 141701 760066 2043122 404387 484762 252206 141701 760066 2043122 7914 28590 33119 15075 129413 214111 38064865 37756471 41123839 38197932 41822215 196965322 0.98830 0.99130 0.01040 0.00800 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 7,914. 2020 AMOUNT: $ 28,590. 2021 AMOUNT: $ 33,119. 2022 AMOUNT: $ 15,075. 2023 AMOUNT: $ 129,413. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 76443 76443 0 PART II-B, LINE 1 THE ORGANIZATION IS A MEMBER OF LEADINGAGE NEW YORK (FORMERLY NYAHSA), CONTINUING CARE LEADERSHIP COALITION AND LEAGUE OF VOLUNTARY HOSPITALS & HOMES OF NEW YORK WHICH LOBBY THE GOVERNMENT FOR THE HEALTHCARE INDUSTRY. 28759 X 0 0 1 X 133690 133690 45181121 34916683 10264438 7729035 2973180 4755855 668447 668447 15822430 DUE TO THIRD PARTY PAYOR 2907742 OTHER LIABILITIES 387 FINANCE LEASE PAYABLE 13669 2921798 X 41822215 0 41822215 0 41822215 40150786 0 40150786 0 40150786 PART III, LINE 4: REBEKAH REHAB'S COLLECTION OF TORAHS AND OTHER RELIGIOUS ARTIFACTS ENHANCES THE ENVIRONMENT AND IS BOTH THERAPEUTIC AND EDUCATIONAL, FURTHERING THE HOME'S MISSION TO PROVIDE OLDER PEOPLE WITH CARE IN AN ENRICHED ENVIRONMENT WHERE THEY CAN LIVE, LEARN AND FLOURISH. PART IV, LINE 2B: RESIDENT FUNDS ARE HELD IN TRUST FOR RESIDENTS' USE. PART X, LINE 2: REBEKAH REHAB HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. REBEKAH REHAB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. REBEKAH REHAB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. X X X X X 0 1 0 0 0 0 0 0 0 KENNETH T GELB CHIEF EXECUTIVE OFFICER 351181 1920 0 0 176734 0 16500 0 46835 0 591250 1920 0 0 MICHAEL FELBERG DIRECTOR OF FINANCE 268899 23463 0 0 3000 0 13676 1173 55038 4659 340613 29295 0 0 VERA FORBES CARE MANAGEMENT DIRECTOR/LPN 267896 0 0 0 0 0 19220 0 42288 0 329404 0 0 0 GEORGETTE REID LPN 175860 0 0 0 0 0 19946 0 76802 0 272608 0 0 0 FRANCCESCA MORALES CARE MANAGEMENT RN SUPERVISOR 184186 0 0 0 0 0 9209 0 3796 0 197191 0 0 0 LUCIA PENA CARE MANAGEMENT SUPERVISOR 179904 0 0 0 0 0 8995 0 1762 0 190661 0 0 0 FEDRA MANIGAULTE ADMINISTRATOR 171889 0 0 0 0 0 12797 0 0 0 184686 0 0 0 PART I, LINE 3 THE SERVICES OF INDEPENDENT CONSULTANTS ARE RETAINED TO REVIEW COMPENSATION PRACTICES FOR EXECUTIVE DIRECTORS IN OTHER ORGANIZATIONS OF COMPARABLE SIZE AND TYPE. THIS MARKET ANALYSIS IS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST PERFORMED IN 2019 AND THE PROCESS WAS PERFORMED AGAIN IN 2024. PART I, LINE 4B KENNETH GELB AND MICHAEL FELBERG PARTICIPATE IN THE 457(F) PLAN. EMPLOYEE CONTRIBUTIONS OF $176,734 AND $3,000 ARE INCLUDED IN PART II, COLUMN BIII, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 2 MARTIN ELSON AND REED ELSON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A FINAL COPY OF THE FORM 990 IS REVIEWED BY THE CEO, DIRECTOR OF FINANCE AND ASSISTANT DIRECTOR OF FINANCE PRIOR TO BEING FILED. QUESTIONS AND COMMENTS WILL BE DISCUSSED WITH THE PREPARER FOR ANY CHANGES THAT MAY NEED TO BE ADDRESSED. THE 990 IS MADE AVAILABLE TO THE FULL BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C UNITED ODD FELLOW AND REBEKAH HOME HAS A CONFLICT OF INTEREST POLICY WHICH APPLIES TO DIRECTORS AND OFFICERS AS WELL AS ALL EMPLOYEES. ON AN ANNUAL BASIS EVERY DIRECTOR AND OFFICER IS REQUIRED TO SUBMIT A LIST OF ALL POTENTIAL CONFLICTS OF INTEREST. THESE POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER AS WELL AS THE BOARD OF DIRECTORS TO DETERMINE WHETHER A CONFLICT OF INTEREST ACTUALLY EXISTS. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES EXIST, APPROPRIATE RESTRICTIONS ARE PLACED UPON THE PERSON IN CONFLICT TO ENSURE THAT ANY DELIBERATIONS AND DECISIONS DO NOT INCLUDE THE PERSON IN CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE SERVICES OF INDEPENDENT CONSULTANTS ARE RETAINED TO REVIEW COMPENSATION PRACTICES FOR EXECUTIVE DIRECTORS IN OTHER ORGANIZATIONS OF COMPARABLE SIZE AND TYPE. THIS MARKET ANALYSIS IS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. A NEW STUDY WAS DONE IN 2024. FORM 990, PART VI, SECTION C, LINE 19 UNITED ODD FELLOW AND REBEKAH HOME PROVIDES ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G HOUSEKEEPING: PROGRAM SERVICE EXPENSES 65,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,185. LAUNDRY AND LINEN: PROGRAM SERVICE EXPENSES 296,669. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 296,669. FISCAL CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 28,146. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,146. PAYROLL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 44,110. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,110. ADMIN CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 156,572. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 156,572. OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,597. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,597. DIETARY CONSULTANTS: PROGRAM SERVICE EXPENSES 45,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,685. CARE MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 58,304. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,304. CHHA FEES: PROGRAM SERVICE EXPENSES 2,209,291. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,209,291. SPEECH THERAPY FEES: PROGRAM SERVICE EXPENSES 152,063. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152,063. OCCUPATIONAL THERAPY FEES: PROGRAM SERVICE EXPENSES 337,279. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 337,279. PHYSICAL THERAPY FEES: PROGRAM SERVICE EXPENSES 447,305. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 447,305. DENTIST: PROGRAM SERVICE EXPENSES 41,455. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,455. PHARMACY: PROGRAM SERVICE EXPENSES 575,238. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 575,238. CARE MANAGEMENT CONTRACTS: PROGRAM SERVICE EXPENSES 1,322,022. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,322,022. SKILLED NURSING FACILITY: PROGRAM SERVICE EXPENSES 2,493,488. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,493,488. NURSING FEES: PROGRAM SERVICE EXPENSES 323,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 323,730. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. UNITED ODD FELLOWS HOUSING DEVEL FUND CO 1070 HAVEMEYER AVE BRONX NY 10462 133214760 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 UNIONPORT FOUNDATION INC 1070 HAVEMEYER AVE BRONX NY 10462 237084191 SEE PART VII NY 501(C)(3) LINE 12B, II N/A 0 REBEKAH REHAB ASSISTED LIVING PROGRAM 1070 HAVEMEYER AVE BRONX NY 10462 815381708 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 REB REH LICENSED HOME CARE SVCS AGENCY 1070 HAVEMEYER AVE BRONX NY 10462 815398464 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 PART II IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY PRIMARY ACTIVITY: LOW INCOME SENIOR HOUSING UNIONPORT FOUNDATION, INC. PRIMARY ACTIVITY: HEALTHCARE, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL ACTIVITIES REBEKAH REHAB ASSISTED LIVING PRIMARY ACTIVITY: ASSISTED LIVING PROGRAM REBEKAH REHAB LICENSED HOME CARE SERVICES AGENCY PRIMARY ACTIVITY: LICENSED HOME CARE SERVICES AGENCY