2025-08-15T14:21:06-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-10-01 043750515 HEBREW HEALTH CARE INC HEBR 8602182300 1 ABRAHMS BLVD WEST HARTFORD CT 06117 DENISE PETERSON PRESIDENT & CEO 8602182300 2025-08-15 1 1 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-08-15 2023 2025-03-06 01:10:19Z HEBREW SENIOR CARE DENISE PETERSON 1 ABRAHMS BLVD WEST HARTFORD CT 06117 43200 0 X HEBREWSENIORCARE.ORG X 2003 CT PROVISION OF EXCEPTIONAL HEALTH CARE & AGING SERVICES TAILORED TO EACH INDIVIDUAL. 8 8 12 12 0 0 0 43200 0 0 0 0 0 0 0 43200 0 0 0 0 1518100 1778536 0 0 157886 -1090170 -1064560 427930 713976 -427930 -670776 1171441 1133890 2117177 2750402 -945736 -1616512 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 252881 0 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. 122556 0 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. 375437 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 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 1 0 0 1 3 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DENISE PETERSON 8602182305 1 ABRAHMS BLVD WEST HARTFORD CT 06117 GARY GREENBERG CHAIRMAN 0.05 3.10 X X 0 0 0 RICHARD RUBENSTEIN VICE CHAIR 1.00 2.10 X X 0 0 0 JEFFREY S HOFFMAN BOARD MEMBER 0.05 0.20 X 0 0 0 RICHARD ROBINSON TREASURER 1.00 2.10 X X 0 0 0 PAMELA ATWOOD BOARD MEMBER 0.05 0.20 X 0 0 0 ILENE KOHLUN BOARD MEMBER 0.05 0.20 X 0 0 0 JEFFREY BLAU BOARD MEMBER 0.05 0.20 X 0 0 0 CARLOS SALMON BOARD MEMBER 0.05 0.20 X 0 0 0 DENISE PETERSON PRESIDENT & CEO 3.00 37.00 X 322200 0 11777 MADELENE FRANCESE VP DEVELOPMENT 15.00 25.00 X 155843 0 0 NATHANIA DEVALLE HUMAN RESOURCES 40.00 0.00 X 100422 0 21443 AVA PANNULLO PHYSICIAN 40.00 0.00 X 247627 0 24008 826092 0 57228 4 0 1 0 MARCUM LLP 555 LONG WHARF DRIVE 8TH FL NEW HAVEN CT 06511 ACCOUNTING SERVICES 166129 1 43200 43200 43200 0 0 0 439192 439192 1131838 101756 894634 135448 63439 7544 55895 144067 14407 128723 937 46653 46653 112213 112213 40359 40359 124779 122556 1853 370 21552 6174 15378 261710 120775 119804 21131 704921 516152 188769 538 538 10738 10738 495695 98440 397255 DUES & LICENSES 3892 3892 PARENT COST ALLOCATION -2887610 -612367 -2275243 713976 375437 180653 157886 0 21200 87150 63092 115704 93539 32904 22165 1051387 1027433 1171441 1133890 353393 411761 1763784 2338641 2117177 2750402 X -945736 -1616512 -945736 -1616512 1171441 1133890 -670776 0 X X 0 1 X 1 0 X 40161 378636 43200 461997 40161 378636 43200 461997 461997 18739 18739 70341 955387 1025728 1506464 0.30670 0.28510 X IN 2020, THE ORGANIZATION HAD A LEASE AMENDMENT ADJUSTMENT, WHICH RESULTED IN OTHER INCOME OF $955,387. THIS WAS A ONE TIME ADJUSTMENT THAT IF EXCLUDED, RESULTS IN A PUBLIC SUPPORT PERCENTAGE OF 83.84% FOR FISCAL YEAR 2024. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 20,341. INSURANCE RECOVERY - 2019 AMOUNT: $ 50,000. LEASE AMENDMENT ADJUSTMENT - 2020 AMOUNT: $ 955,387. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2975165 471418 1070592 23758 2352233 3128703 8329 425942 587809 2975165 998311 4226503 -762411 935000 398700 3128703 470217 686852 5382 153376 998311 801658 39973 363500 7914 470217 0.83000 0.15000 0.02000 1 0 115704 93539 22165 22165 RIGHT OF USE ASSET 1027433 1027433 DUE TO AFFILIATE 977551 LEASE OBLIGATION 1361090 2338641 X PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY JEWISH COMMUNITY FOUNDATION OF GREATER HARTFORD, INC. THE ENDOWMENT FUNDS INTENDED USE FOLLOWS THE MISSION OF HEBREW HEALTH CARE, INC. AND AFFILIATES TO PROVIDE QUALITY PROGRAMS AND SERVICES TO THE GERIATRIC POPULATION OF THE COMMUNITY. PART X, LINE 2: THE FOLLOWING IS AN EXCERPT FROM FOOTNOTE 2 OF 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. 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, 2024 AND 2023, 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, 2024 AND 2023, 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 316431 0 5769 0 0 0 0 0 11777 0 333977 0 0 0 AVA PANNULLO PHYSICIAN 247627 0 0 0 0 0 0 0 24008 0 271635 0 0 0 MADELENE FRANCESE VP DEVELOPMENT 155843 0 0 0 0 0 0 0 0 0 155843 0 0 0 PART I, LINE 7 DURING THE YEAR, THE CEO RECEIVED A DISCRETIONARY BONUS, THAT WAS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. AN ELECTRONIC COPY OF THE RETURN WAS DISTRIBUTED TO THE BOARD PRIOR TO FILING. 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 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 25439 5701 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 HEBREW HOME & HOSPITAL O 1594640 FMV HEBREW LIFE CHOICES INC O 102371 FMV HEBREW HOME & HOSPITAL Q 409024 FMV HEBREW LIFE CHOICES INC Q 135493 FMV