2023-08-15T10:48:30-05:00 2022-09-30 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2021-10-01 043750515 HEBREW HEALTH CARE INC HEBR 8602182300 1 ABRAHMS BLVD WEST HARTFORD CT 06117 DENISE PETERSON PRESIDENT & CEO 8602182300 2023-08-14 1 DENISE PETERSON 999009999 MARY ANTONETTI P00431862 2037819600 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z HEBREW SENIOR CARE DENISE PETERSON 1 ABRAHMS BLVD WEST HARTFORD CT 06117 2849646 0 X HEBREWSENIORCARE.ORG X 2003 CT PROVISION OF EXCEPTIONAL HEALTH CARE & AGING SERVICES TAILORED TO EACH INDIVIDUAL. 10 10 13 12 0 0 40161 2830907 0 0 0 18739 955387 0 995548 2849646 0 0 0 0 1145416 1479283 0 0 156826 -702108 -1083951 443308 395332 552240 2454314 170613 239728 3142733 757534 -2972120 -517806 X THE MISSION OF HEBREW HEALTH CARE IS TO PROVIDE HIGHLY PERSONALIZED QUALITY PROGRAMS AND SERVICES TO THE SENIORS OF OUR COMMUNITY. WE ASSURE DIGNIFIED, INFORMED, QUALITY CARE TO ALL REGARDLESS OF SOURCE OF PAYMENT FOR SERVICES. (SEE SCHEDULE O).HEBREW HEALTH CARE IS A NON-SECTARIAN ORGANIZATION PROUD OF ITS HISTORICAL ROOTS IN THE JEWISH COMMUNITY. WE MAINTAIN TRADITIONAL JEWISH PRACTICE WHILE WELCOMING AND EMBRACING DIVERSITY. WE RESPECT THE IMPORTANCE OF THE NEED FOR INDIVIDUAL CHOICE AS ESSENTIAL TO PROVIDING QUALITY SERVICES. WE ACKNOWLEDGE THAT SPIRITUALITY IS AN IMPORTANT DIMENSION OF WELLBEING. WE ASSURE INFORMED, DIGNIFIED QUALITY CARE TO ALL REGARDLESS OF SOURCE OF PAYMENT FOR SERVICE. FINALLY, WE STRIVE TO EARN THE TRUST OF ALL WHOM WE SERVE BY LIVING OUR MISSION, VISION AND CORE VALUES. 0 0 221825 ADMINISTRATIVE SUPPORT. HEBREW HEALTH CARE PROVIDES ADMINISTRATIVE SUPPORT TO HEBREW HOME AND HOSPITAL, INC., HEBREW COMMUNITY SERVICES, INC., HEBREW LIFE CHOICES, INC. AND HEBREW HEALTH CARE FOUNDATION, INC. THAT ADMINISTRATIVE SUPPORT INCLUDES MONITORING AND SUPPORT OF PROGRAMS WITHIN THESE CORPORATE AFFILIATES, AS WELL AS DIRECT SUPERVISION AND SUPPORT TO MANAGEMENT WITHIN EACH CORPORATION, BY THE CEO AND CFO OF HEBREW HEALTH CARE, INC. 16681 DEVELOPMENT. HEBREW HEALTH CARE MAINTAINS A DEVELOPMENT FUNCTION AND PROFESSIONAL STAFF TO PROVIDE FUNDRAISING AND PHILANTHROPIC SUPPORT OF THE CORPORATE AFFILIATE 501(C)(3) ORGANIZATIONS LISTED IN 4A ABOVE. ALL CONTRIBUTIONS ARE DESIGNATED WITHIN THE CORPORATE AFFILIATES IN ACCORDANCE WITH DONOR INTENT. 238506 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 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 1 0 0 0 1 2 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X X FRED DELICANDRO 8602128558 1 ABRAHMS BLVD WEST HARTFORD CT 06117 GARY GREENBERG CHAIRMAN OF BOARD 1.00 4.00 X 0 0 0 RICHARD RUBENSTEIN BOARD MEMBER (FROM 1/2022) 1.00 4.00 X 0 0 0 DEBORAH M KLEINMAN BOARD MEMBER (UNTIL 11/2021) 1.00 4.00 X X 0 0 0 JEFFREY S HOFFMAN BOARD MEMBER 1.00 4.00 X 0 0 0 RICHARD ROBINSON BOARD MEMBER 1.00 4.00 X 0 0 0 MARK SELTZER SECRETARY 1.00 3.00 X 0 0 0 PAMELA ATWOOD BOARD MEMBER (FROM 10/2021) 1.00 3.00 X 0 0 0 ILENE KOHLUN BOARD MEMBER 1.00 3.00 X 0 0 0 JEFFREY BLAU BOARD MEMBER 1.00 3.00 X 0 0 0 STEVE KLEINMAN BOARD MEMBER (UNTIL 3/2022) 1.00 1.00 X 0 0 0 MICHAEL BLOOM BOARD MEMBER 1.00 3.00 X 0 0 0 CARLOS SALMON BOARD MEMBER 1.00 3.00 X 0 0 0 DENISE PETERSON PRESIDENT & CEO 10.00 31.00 X 278250 0 23696 LIISA LIVINGSTON CFO (UNTIL 11/2021) 10.00 31.00 X 153032 0 0 ROBERT LEAKE CFO 10.00 31.00 X 0 0 0 MADELENE FRANCESE VP DEVELOPMENT 15.00 25.00 X 150601 0 0 581883 0 23696 3 0 1 0 MARCUM LLP 555 LONG WHARF DRIVE 8TH FL NEW HAVEN CT 06511 ACCOUNTING 214072 1 326635 47001 2457271 5000 2830907 18739 18739 2849646 0 0 18739 X 494503 494503 827904 245825 439429 142650 66130 9482 56648 90746 9075 81671 5225 5225 77720 77720 103015 103015 7290 1329 1458 4503 80084 3961 76123 91933 45967 36773 9193 136999 33264 103735 2774 2774 13293 13293 3374 338 3036 DUES AND SUBSCRIPTIONS 4454 4454 MAINTENANCE AND REPAIRS 1080 1080 FUNDRAISING EXPENSE 686 69 137 480 PARENT COST ALLOCATION -1611878 -110804 -1501074 395332 238506 0 156826 0 62317 45619 0 94363 98721 113315 71816 25631 41499 5000 37191 170613 239728 677393 501747 170525 255787 2294815 0 3142733 757534 X -2972120 -517806 -2972120 -517806 170613 239728 2454314 0 X X 0 1 X 1 0 X 40161 378636 418797 40161 378636 418797 418797 18739 18739 304799 5568 70341 955387 1336095 1773631 1219565 0.23610 0.61260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 113315 71816 41499 41499 DEPOSITS 5000 DUE FROM AFFILIATES 32191 37191 X 2849646 0 2849646 0 2849646 395332 0 395332 0 395332 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, 2022 AND 2021, CGSG HAD A NET FEDERAL OPERATING LOSS CARRYFORWARD AVAILABLE TO REDUCE ITS FUTURE TAXABLE INCOME OF APPROXIMATELY $3.75 MILLION AND $3.5 MILLION, RESPECTIVELY, AND STATE OF CONNECTICUT NET OPERATING LOSS CARRYFORWARD OF $3.76 MILLION AND $3.3 MILLION, RESPECTIVELY. THE CARRYFORWARD PERIODS EXPIRE AT VARIOUS DATES THROUGH 2036. THE DEFERRED TAX ASSET OF APPROXIMATELY $1 MILLION AND $939,000, AS OF SEPTEMBER 30, 2022 AND 2021, RESPECTIVELY, ASSOCIATED WITH CGSG'S LOSS CARRYFORWARD AND ACCRUED EXPENSES WAS OFFSET BY A CORRESPONDING VALUATION ALLOWANCE OF $1 MILLION AND $939,000 AS OF SEPTEMBER 30, 2022 AND 2021, AS REALIZATION OF SUCH LOSS CARRYFORWARDS IS NOT ASSURED. THE VALUATION ALLOWANCE FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 INCREASED BY APPROXIMATELY $72,000 AND $250,000, 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, 2022 AND 2021, 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, 2022 AND 2021, 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. X X X 0 0 0 0 0 0 0 1 0 DENISE PETERSON PRESIDENT & CEO 265750 0 12500 0 0 0 0 0 23696 0 301946 0 0 0 LIISA LIVINGSTON CFO (UNTIL 11/2021) 153032 0 0 0 0 0 0 0 0 0 153032 0 0 0 MADELENE FRANCESE VP DEVELOPMENT 150601 0 0 0 0 0 0 0 0 0 150601 0 0 0 PART I, LINE 7 AFTER A REVIEW OF THE PERFORMANCE OF THE PRESIDENT WITH AN UNDERSTANDING OF HER LEVEL OF COMPENSATION AS RELATED TO THOSE AT SIMILAR INSTITUTIONS, THE BOARD OF DIRECTORS AWARDED HER A DISCRETIONARY BONUS FOR WORK PERFORMED DURING THE YEAR ENDED SEPTEMBER 30, 2022. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS STEVE KLEINMAN AND DEBORAH M. KLEINMAN ARE MARRIED. 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 OF THE BOARD OF DIRECTORS FOR REVIEW AND OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 12C 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 15 THE COMPENSATION OF THE ORGANIZATION'S CEO IS REVIEWED AT LEAST ANNUALLY BY THE COMPENSATION COMMITTEE. CHANGES IN COMPENSATION FOR THE PRESIDENT ARE RECOMMENDED TO THE BOARD FOR APPROVAL. AFTER THE BOARD APPROVES THE PRESIDENT'S COMPENSATION IT IS CONTEMPORANEOUSLY DOCUMENTED. THE COMPENSATION OF OTHER SENIOR MANAGEMENT IS REVIEWED BY THE PRESIDENT AND HR DIRECTOR OF HEBREW HOME & HOSPITAL, A MEMBER OF THE HEBREW SENIOR CARE SYSTEM. FORM 990, PART VI, SECTION C, LINE 19 STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 98,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,582. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,433. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,433. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HEBREW HOME & HOSPITAL 1 ABRAHMS BLVD WEST HARTFORD CT 06117 060646672 HOSPITAL UNITS CT 501(C)(3) LINE 10 HEBREW HEALTH CARE INC 1 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 1 HEBREW LIFE CHOICES INC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 061557313 SENIOR ASSISTED LIVING CT 501(C)(3) LINE 10 HEBREW HEALTH CARE INC 1 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 1 CONNECTICUT GERIATRIC SPECIALTY GROUP PC 1 ABRAHMS BLVD WEST HARTFORD CT 06117 593840584 PHYSICIAN GROUP CT HEBREW HEALTH CARE INC C -213729 8438 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 HEBREW HOME & HOSPITAL N 421715 HEBREW COMMUNITY SERVICES INC N 35506 HEBREW LIFE CHOICES INC O 100546 HEBREW HOME & HOSPITAL O 1424651 HEBREW COMMUNITY SERVICES INC O 23182 HEBREW LIFE CHOICES INC Q 129481 HEBREW HOME & HOSPITAL Q 345332 HEBREW COMMUNITY SERVICES INC Q 30238 HEBREW HOME & HOSPITAL S 2014056 HEBREW COMMUNITY SERVICES INC S 39373 HEBREW HEALTH CARE FOUNDATION INC C 326635