2020-11-13T10:42:06-06:00 2019-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-01-01 111672777 MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM % JEFFREY DAVIS MENO 7184917261 6323 7TH AVENUE BROOKLYN NY 11220 ALEXANDER BALKO President/CEO 7184917261 2020-11-09 true Kristin Ruffini P00741491 2128858000 2019 2022-09-23 18:48:47Z Menorah Center for Rehabilitation an ALEXANDER BALKO 6323 7TH AVENUE BROOKLYN NY 11220 74650321 false X WWW.MJHS.ORG X 1912 NY A 420 BED SKILLED NURSING AND REHABILITATION FACILITY. 7 6 727 161 0 0 1374969 1052465 70153712 72207478 441665 205986 80479 52711 72050825 73518640 0 0 0 0 45126484 45207717 0 0 0 24760277 25431483 69886761 70639200 2164064 2879440 107510765 106000429 66129002 61679723 41381763 44320706 X OPERATING AS MENORAH CENTER FOR REHABILITATION AND NURSING CARE, MENORAH IS A 436-BED NOT-FOR-PROFIT ORGANIZATION THAT IS A MEMBER OF MJHS HEALTH SYSTEM. MENORAH IS COMMITTED TO PROVIDING EXCEPTIONAL SUB-ACUTE REHABILITATION SERVICES AND LONG-TERM SKILLED NURSING CARE TO PATIENTS AND RESIDENTS OF ALL RELIGIOUS, CULTURAL AND ECONOMIC BACKGROUNDS AS WELL AS GENDER IDENTITY, SEXUAL PRFERENCE AND MILITARY STATUS, IN A CARING ENVIRONMENT. MENORAH IS A SHINING EXAMPLE OF THE ORIGINAL WORK DONE BY THE FOUR BROOKLYN LADIES, WHO FOUNDED THE ORGANIZATION BASED ON THE CORE VALUES OF COMPASSION, DIGNITY AND RESPECT. false false 59432738 72238085 OPERATING UNDER THE NAME MENORAH CENTER FOR REHABILITATION AND NURSING CARE, IS A 436-BED, NOT-FOR-PROFIT CENTER THAT PROVIDES SUB-ACUTE REHABILITATION SERVICES (E.G. PHYSICAL THERAPY, SPEECH AND SWALLOWING THERAPY, OCCUPATIONAL THERAPY, ETC.) FOR PATIENTS RECUPERATING FROM ORTHOPEDIC OR GENERAL SURGERY, STROKE, HEART ATTACK, AND PROLONGED ILLNESS, AS WELL AS SKILLED NURSING AND MEDICAL CARE FOR THE ELDERLY - AND ADULTS 18+ WHO ARE SEVERELY DISABLED AND REQUIRE LONG-TERM INSTITUTIONAL CARE. A MEMBER OF MJHS HEALTH SYSTEM, MENORAH CARES FOR PATIENTS AND RESIDENTS OF ALL RELIGIOUS, CULTURAL AND ECONOMIC BACKGROUNDS AS WELL AS GENDER IDENTITY, SEXUAL PREFERENCE, AND MILITARY STATUS. LOCATED ON 10 BEAUTIFUL OCEANFRONT ACRES IN MANHATTAN BEACH, BROOKLYN, THE CENTER PROVIDES EXPERT CLINICAL SERVICES, TO HELP SUB-ACUTE PATIENTS ACHIEVE THEIR FULL POTENTIAL AND RETURN HOME QUICKLY, ALONG WITH THERAPUTIC PROGRAMS AND COMPASSIONATE CARE TO ENHANCE QUALITY OF LIFE AND STIMULATE OUR LONG-TERM RESIDENTS ON A SENSORY AND COGNITIVE BASIS; INCLUDING, SPECIALIZED DEMENTIA CARE PROGRAMMING. IN 2019, MENORAH PROVIDED 151,503 DAYS OF SKILLED NURSING CARE PROVIDED WITH COMPASSION, DIGNITY AND RESPECT. 59432738 true true false true false false false false false true true false false true true false true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 121 0 true 727 true false false false false false false false false false false false false X 7 6 false false false false true true true true true false false true true true true true true false false false NY X JEFFREY DAVIS 7184917261 6323 7TH AVENUE Brooklyn NY 11220 X Alexander Balko President/CEO 1.17 34.83 X X 0 1362568 134974 Jeffrey Davis Chief Financial Officer 7.19 27.81 X 0 694262 94959 Robert Leamer assistant secretary 1.35 34.15 X 0 661317 111697 Timothy Higgins COO of Provider Services 13.3 22.2 X 0 466454 71908 Mohammad Butt Medical Director 35.0 0.0 X 323707 0 58031 Nataliya Yakovleva Administrator 35.0 0.0 X 241247 0 53626 Lucila Go Physician 35.0 0.0 X 229559 0 44982 Kamal Yatcha Physician 35.0 0.0 X 219250 0 49573 Dolores Roque AVP of Admissions & business 35.0 0.0 X 207862 0 19276 William Gormley Sr Chair 0.5 4.0 X X 0 0 0 Steven Topal Vice Chair 0.5 3.5 X X 0 0 0 Ronald Milch Sectreary/Treasurer 0.5 4.5 X X 0 0 0 Eli Feldman Director 0.5 4.5 X 0 0 0 Arthur Goshin Director 0.5 6.0 X 0 0 0 Shmuel Lefkowitz Director 0.5 5.0 X 0 0 0 1221625 3184601 639026 47 false true false Mitchell Martin Healthcare LLC 550 7th Avenue NEW YORK NY 10018 Fees - Therapist 1069800 NPORT PO BOX 504884 ST LOUIS MO 631504884 Fees - Therapist 842445 US SECURITY ASSOCIATES INC PO BOX 828854 PHILADELPHIA PA 19182 Security 612993 REHAB ALTERNATIVES PO BOX 823473 PHILADELPHIA PA 191823473 Fees - Therapist 448429 PERFECT CHOICE DBA HEALTHPRO PO BOX 10440 UNIONDALE NY 11555 Fees - Therapist 394160 11 85396 941075 25994 1052465 SKILLED NURSING REVENUE 623000 72207478 72207478 72207478 212762 212762 0 0 175000 191559 -16559 0 -16559 -16559 933346 940122 -6776 -6776 -6776 0 0 0 0 0 0 0 0 0 MEDICAL RECORDS/ABSTRACT FEES 900099 18107 18107 MISCELLANEOUS 900099 51163 12500 38663 69270 73518640 72238085 228090 0 0 0 0 0 0 31629307 25693882 5935425 3014763 2899110 115653 8211238 6208370 2002868 2352409 1794346 558063 0 52099 42322 9777 94640 76880 17760 6553 6553 0 0 3235731 3195341 40390 182797 148494 34303 387270 314617 72653 290684 236135 54549 0 2396594 1965115 431479 37328 31359 5969 0 10389 8439 1950 566809 488027 78782 0 5293904 4379182 914722 1338836 1087596 251240 CONTRACTED SERVICES 6621327 6149492 471835 0 MEDICAL SUPPLIES 3763871 3763871 0 LICENSES,DUES & SUBSCRIPTIONS 170977 144307 26670 0 MISCELLANEOUS EXPENSES 981674 805853 175821 0 70639200 59432738 11206462 0 22000 22000 5064354 8387164 1208275 1471246 9269673 11094323 0 0 0 0 0 0 0 0 0 858872 142734886 76237670 64218768 66497216 3244380 3917638 0 0 0 0 0 0 24483315 13751970 107510765 106000429 5942024 5911475 0 0 0 0 0 0 0 0 0 0 53533127 49938159 0 0 6653851 5830089 66129002 61679723 X 36658713 40688191 4723050 3632515 41381763 44320706 107510765 106000429 X 2879440 596027 -536524 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 6553 6553 false PART II-B, LINE 1, LOBBYING ACTIVITIES: MENORAH HOME AND HOSPITAL FOR THE AGED & INFIRM PAYS DUES TO LEADINGAGE NEW YORK (LANY), CONTINUING CARE LEADERSHIP COALITION (CCLC), AND HEALTHCARE ASSOCIATION OF NEW YORK STATE (HANYS). IN ACCORDANCE WITH CODE SECTION 6033(E) OF THE INTERNAL REVENUE CODE, AND AS REPORTED BY LANY, CCLC, AND HANYS, A PORTION OF THESE DUES ARE ATTRIBUTABLE TO LOBBYING ACTIVITIES. THE LOBBYING ACTIVITIES APPLICABLE TO 2019 LANY, CCLC, AND HANYS ANNUAL DUES WERE $4,409, $1,959, AND $185, RESPECTIVELY. 231339 48763 280102 2912647 300285 2981593 231339 2516467 562110 165930 2912647 2443731 227714 154978 2516467 2443731 2443731 0.82600 0.17400 false false 1841845 1841845 123706361 62738965 60967396 17179180 13498705 3680475 7500 7500 66497216 ASSETS LIMITED TO USE 10678399 PROFESSIONAL CLAIM ASSETS 2667500 DUE FROM AFFILIATES 317699 DUE FROM THIRD PARTIES 88372 13751970 0 PROFESSIONAL CLAIMS LIABILITY 2667500 REFUND LIABILITIES 1569655 DUE TO THIRD PARTIES 552797 PATIENT TRUST FUND 511679 INTEREST RATE SWAP AGREEMENT 417228 DUE TO AFFILIATES 81476 ACCRUED PENSION PAYABLE 29754 5830089 72655497 596027 -1459170 -863143 73518640 73518640 70830759 191559 191559 70639200 70639200 PART V, LINE 4: TO FUND PROGRAM ACTIVITIES OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM. PART XI LINE 2D: NET PERIODIC PENSION COSTS...... -$1,650,729 RENTAL EXPENSES REPORTED ON FORM 990 PART VIII LINE 6B.....$191,559 ____________________________________ - $ 1,459,170 PART XII, LINE 2D: RENTAL EXPENSES REPORTED ON FORM 990 PART VIII LINE 6B.....$191,559 false false false false false false false true false Alexander Balko President/CEO 0 1038646 0 255312 0 68610 0 48300 0 86674 0 1497542 0 0 Jeffrey Davis Chief Financial Officer 0 553984 0 81932 0 58346 0 39200 0 55759 0 789221 0 0 Robert Leamer assistant secretary 0 528921 0 78030 0 54366 0 48300 0 63397 0 773014 0 0 Timothy Higgins COO of Provider Services 0 373905 0 55713 0 36836 0 39200 0 32708 0 538362 0 0 Mohammad Butt Medical Director 317268 0 0 0 6439 0 20300 0 37731 0 381738 0 0 0 Lucila Go Physician 227117 0 0 0 2442 0 12988 0 31994 0 274541 0 0 0 Dolores Roque AVP of Admissions & business 205745 0 0 0 2117 0 14701 0 4575 0 227138 0 0 0 Kamal Yatcha Physician 217752 0 0 0 1498 0 12336 0 37237 0 268823 0 0 0 Nataliya Yakovleva Administrator 207560 0 21000 0 12687 0 15436 0 38190 0 294873 0 0 0 PART I, LINE 3: THE SALARIES FOR THE EXECUTIVES ARE DETERMINED BY METROPOLITAN JEWISH HEALTH SYSTEM, INC., A RELATED ORGANIZATION. THE METHODS UTILIZED INCLUDE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEYS OR STUDIES AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE BOARD. PART I, LINE 7: BONUS ELIGIBILITY IS BASED ON THE EXTENT THAT EACH EXECUTIVE AND EMPLOYEE HAS ACHIEVED HIS/HER GOAL AND IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART I, Doing Business As: Menorah Center for Rehabilitation and Nursing Care FORM 990, PART VI, SECTION A, LINE 6: METROPOLITAN JEWISH HEALTH SYSTEM, INC. IS THE SOLE MEMBER OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM. FORM 990, PART VI, SECTION A, LINE 7A: METROPOLITAN JEWISH HEALTH SYSTEM, INC. ELECTS THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B: The members can: 1) Elect directors 2) Amend Bylaws 3) Exercises other limited powers as granted to it under the New York Not For Profit Corporation Law. FORM 990, PART VI, SECTION B, LINE 11: DRAFT OF THE COMPLETED RETURN IS REVIEWED BY THE PRESIDENT, CFO, AND SENIOR VP, GENERAL COUNSEL AND THEIR STAFF. ANY COMMENTS ARISING FROM THEIR REVIEW ARE DISCUSSED AND, IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THAT DRAFT WILL BE SUBMITTED TO THE MJHS FINANCE COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE COMMITTEE HAS COMPLETED ITS REVIEW. A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS MUST FILE AND MAINTAIN CURRENT THE ORGANIZATION'S DIRECTORS BIOGRAPHICAL INFORMATION FORM AND, ON AN ANNUAL BASIS, COMPLETE THE ORGANIZATION'S DIRECTORS CONFLICT OF INTEREST STATEMENT AND ACKNOWLEDGEMENT WHICH ACKNOWLEDGES THAT EACH INDIVIDUAL HAS DISCLOSED ANY POTENTIAL CONFLICT OF INTEREST; RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY; AND AGREED TO COMPLY WITH THE CONFLICTS OF INTEREST POLICY. THE SENIOR VICE PRESIDENT/GENERAL COUNSEL SUPERVISES THE DISTRIBUTION, COLLECTION AND REVIEW OF THE ANNUAL DIRECTORS CONFLICT OF INTEREST STATEMENT AND ACKNOWLEDGEMENT. FROM TIME TO TIME, DIRECTORS, PRINCIPAL OFFICERS, KEY EMPLOYEES AND/OR COMMITTEE MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST WHEN AND IF THEY ARISE. PROCEDURES FOR MANAGING IDENTIFIED CONFLICTS: EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A BOARD COMMITTEE IS REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE INDIVIDUAL CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN THE EVENT OF SUCH A DISCLOSURE, THE INTERESTED PARTY IS EXCUSED FROM THE MEETING AND THE BOARD/COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS. IF THE BOARD/COMMITTEE DETERMINES THAT A CONFLICT EXISTS, THE CHAIRPERSON OF THE BOARD OR DESIGNEE (IF APPROPRIATE) WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE AND REPORT TO THE BOARD OF DIRECTORS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. BASED ON THE INFORMATION FURNISHED BY THE DISINTERESTED PERSON OR COMMITTEE, THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION OF WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR MORE REASONABLE ARRANGEMENTS FROM AN ENTITY OR PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT REASONABLY ATTAINABLE UNDER THE CIRCUMSTANCES, THE BOARD OF DIRECTORS WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. ALL OF THE ACTIONS STATED ABOVE SHALL BE REFLECTED IN THE BOARD/COMMITTEE MINUTES IN THE EVENT THAT A DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE OR MEMBER OF A BOARD COMMITTEE FAILS TO DISCLOSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST, THE BOARD/COMMITTEE, AFTER AFFORDING THE INDIVIDUAL DUE PROCESS, SHALL DETERMINE WHETHER THE INDIVIDUAL VIOLATED THE CONFLICT OF INTEREST POLICY BY FAILING TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND, IN THE EVENT OF A DETERMINATION THAT A VIOLATION OCCURRED, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A: MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM ("MENORAH") DOES NOT COMPENSATE ITS CEO & PRESIDENT REPORTED ON PART VII OF THE FORM 990. THE CEO & PRESIDENT IS PAID BY A RELATED 501(C)(3) ORGANIZATION, METROPOLITAN JEWISH HEALTH SYSTEM ("MJHS"). THE PROCESSES USED TO DETERMINE THE CEO & PRESIDENT'S COMPENSATION IS DISCLOSED ON MJHS' ANNUAL FORM 990. MJHS RETAINS THE SERVICES OF A MAJOR EXECUTIVE COMPENSATION FIRM TO REVIEW MARKET PAY PRACTICES AND AVERAGE SALARY MOVEMENT AMONG SIMILARLY SITUATED EXECUTIVES. THE EXECUTIVE COMPENSATION FIRM IS ASKED TO DEVELOP A COMPARATIVE BASE THAT IS AS CLOSE AS POSSIBLE TO OUR ORGANIZATION. THIS MARKET ANALYSIS IS THEN REVIEWED BY THE COMPENSATION COMMITTEE IN DETERMINING SALARY ADJUSTMENTS FROM THE PERSPECTIVE OF MARKET COMPETITIVENESS AND PRIOR YEAR PERFORMANCE. PERFORMANCE IS BASED ON THE EXTENT THAT EACH EXECUTIVE HAS ACHIEVED HIS/HER GOALS. BONUS ELIGIBILITY IS DONE IN A SIMILAR MANNER. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: MENORAH DOES NOT COMPENSATE ITS OTHER OFFICERS OR KEY EMPLOYEES WHO ARE PAID BY A RELATED 501(C)(3) ORGANIZATION, METROPOLITAN JEWISH HEALTH SYSTEM ("MJHS"). THE PROCESSES USED TO DETERMINE THE OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION IS DISCLOSED ON MJHS' ANNUAL FORM 990. MJHS RETAINS THE SERVICES OF A MAJOR EXECUTIVE COMPENSATION FIRM TO REVIEW MARKET PAY PRACTICES AND AVERAGE SALARY MOVEMENT AMONG SIMILARLY SITUATED EXECUTIVES. THE EXECUTIVE COMPENSATION FIRM IS ASKED TO DEVELOP A COMPARATIVE BASE THAT IS AS CLOSE AS POSSIBLE TO OUR ORGANIZATION. THIS MARKET ANALYSIS IS THEN REVIEWED BY THE HUMAN RESOURCES DEPARTMENT UNDER THE DIRECTION OF THE CHIEF HUMAN RESOURCES OFFICER IN CONJUNCTION WITH THE CEO, USING LOCAL SURVEYS TO ENSURE MARKET COMPETITIVENESS. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. FORM 990, PART XI, LINE 9, OTHER CHANGES IN NET ASSETS: ADJUSTMENT TO FUNDED STATUS OF PENSION PLAN.....$1,672,531 GAIN ON INTEREST RATE SWAP AGREEMENT............$(558,326) NET PERIODIC PENSION COSTS....................$(1,650,729) -------------------------------------------------------------------------- TOTAL OTHER CHANGES OF NET ASSETS...............$(536,524) FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. METROPOLITAN JEWISH HEALTH SYSTEM INC 6323 7TH AVENUE BROOKLYN NY 11220 113538697 ADMIN SVCS NY 501(C)(3) 7 NA false SHOREFRONT JEWISH GERIATRIC CENTER INC 6323 7TH AVENUE BROOKLYN NY 11220 113072153 NURSING HOME NY 501(C)(3) 10 MJHS false METROPOLITAN HEWISH HOME CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 320060822 HOME CARE NY 501(C)(3) 10 MJHS false ELDERPLAN INC 6323 7TH AVENUE BROOKLYN NY 11220 112625096 MEDICARE NY 501(C)(3) 10 MJHS false HOMEFIRST LHCSA INC 6323 7TH AVENUE BROOKLYN NY 11220 611501623 HOME CARE NY 501(C)(3) 12 TYPE I MJHS false SHOREFRONT TOWERS HOUSING DEVELOP FUND 6323 7TH AVENUE BROOKLYN NY 11220 113200785 HOUSING NY 501(C)(3) 10 MJHS false MJHS FOUNDATION 6323 7TH AVENUE BROOKLYN NY 11220 111630753 FUNDRAISING NY 501(C)(3) 7 MJHS false MJHS HOSPICE AND PALLIATIVE CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 133438643 HOSPICE NY 501(C)(3) 3 MJHS false MJHS MEDICAL ASSOCIATES PC 6323 7TH AVENUE BROOKLYN NY 11220 275273404 HEALTH CARE NY 501(C)(3) 10 MJHS false FIRST TO CARE HOME CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 113300822 HOME HEALTH NY 501(C)(3) 10 MJHS false Institute for Applied Gerontology 6323 7th Avenue Brooklyn NY 11220 113135751 Research NY 501(C)(3) PF MJHS false ISABELLA GERIATRIC CENTER INC 6323 7th Avenue Brooklyn NY 11220 133623808 NURSING HOME NY 501(C)(3) 10 MJHS false MJGC Corp 6323 7th Avenue Brooklyn NY 11220 113356665 Holding Company NY MJHS C Corporation 0 0 false MJHS Solutions Inc 6323 7TH AVE BROOKLYN NY 11220 832479283 Holding Company NY MJHS FOUNDATION C CORPORATION 0 0 false false false true false true false false true false true false true true true true true false false false