2018-11-12T10:52:42-06:00 2017-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2017-01-01 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 2018-10-23 true Angelo Pirozzi CPA P00446022 2128858000 2018-10-23 64.238.131.34 26308920183165000013 2018-11-12 P 1210560841ADC29080D5D665393427DBF2BE5B27 1210560841ADC29080D5D665393427DBF2BE5B27 2017 2019-02-21 02:37:17Z Menorah Center for Rehabilitation an ALEXANDER BALKO 6323 7TH AVENUE BROOKLYN NY 11220 72656971 false X WWW.MJHS.ORG X 1912 NY A 420 BED SKILLED NURSING AND REHABILITATION FACILITY. 6 5 748 92 0 0 6482501 2283676 66746782 68190333 114877 164551 187976 582288 73532136 71220848 0 0 0 0 42932580 43369150 0 0 0 22936817 24486116 65869397 67855266 7662739 3365582 106239967 106989608 70607471 67425212 35632496 39564396 X OPERATING AS MENORAH CENTER FOR REHABILITATION AND NURSING CARE, A NOT-FOR-PROFIT ORGANIZATION THAT IS PART OF THE MJHS FAMILY, 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 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. CARING ENVIRONMENT. MENORAH IS A SHINGING 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 56205293 68233678 OPERATING UNDER THE NAME MENORAH CENTER FOR REHABILITATION AND NURSING CARE, IS A 420 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. MENORAH CARES FOR PATIENTS AND RESIDENTS OF ALL RELIGIOUS, CULTURAL AND ECONOMIC BACKGROUNDS. 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 RESIDENTS ON A SENSORY AND COGNITIVE BASIS. IN 2017, MENORAH PROVIDED 149,821 DAYS OF SKILLED NURSING CARE PROVIDED WITH COMPASSION, DIGNITY AND RESPECT. 56205293 true true false true false false false false false true true false false true true true 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 102 0 true 748 true false false false false false false false false false false X 6 5 false false false false true true false true true false false true true true true true true true true false NY X JEFFREY DAVIS 7184917261 6323 7TH AVENUE Brooklyn NY 11220 X Alexander Balko President/CEO 2.0 33.0 X X 0 1245827 119923 William Gormley Sr Chair 0.5 3.5 X X 0 0 0 Steven Topal Vice Chair 0.5 3.5 X X 0 0 0 Ronald Milch Sectreary/Treasurer 0.5 4.0 X X 0 0 0 Arthur Goshin Director 0.5 5.5 X 0 0 0 Shmuel Lefkowitz Director 0.5 5.0 X 0 0 0 Jeffrey Davis Chief Financial Officer 9.0 26.0 X 0 615955 89421 Robert Leamer assistant secretary 2.0 33.0 X 0 603805 104267 Timothy Higgins COO of Provider Services 10.0 25.0 X 0 415812 65305 Mohammad Butt Medical Director 35.0 0.0 X 238564 0 39654 Lucila Go Physician 35.0 0.0 X 229338 0 40518 Vitaly Agaronov Physician 35.0 0.0 X 202741 0 37362 Loyola Princivil Administrator 35.0 0.0 X 254120 0 40912 Kamal Yatcha Physician 35.0 0.0 X 211174 0 35951 ELI FELDMAN CEO EMERITUS 0.0 35.0 X 0 1023199 192611 NATALIYA GORELKO PHYSICIAN 35.0 0.0 X 197492 0 36045 1333429 3904598 801969 34 true true false MITCHELLMARTIN INC 307 WEST 38TH STREET SUITE 1305 NEW YORK NY 10018 Therapy 829237 US SECURITY ASSOCIATES INC PO BOX 931703 ATLANTA GA 31193 Security 449073 PERFECT CHOICE DBA HEALTHPRO PO BOX 10440 UNIONDALE NY 11555 Therapy 463775 REHAB ALTERNATIVES 125 JERICHO TURNPIKE JERICHO NY 11753 Therapy 374104 NPORT PO BOX 504884 ST LOUIS MO 631504884 Therapy 402950 12 182856 611820 1489000 2283676 SKILLED NURSING REVENUE 623000 68257175 68257175 PROVISION FOR BAD DEBTS 623000 -206755 -206755 ADULT DAY CARE 623000 139913 139913 68190333 110632 110632 0 0 699996 792359 -92363 0 -92363 -92363 697683 643764 53919 53919 53919 0 0 0 0 0 0 0 0 0 INSURANCE RECOVERIES 900099 620455 620455 MEDICAL RECORDS/ABSTRACT FEES 900099 43345 43345 MISCELLANEOUS 900099 10851 10851 674651 71220848 68233678 703494 0 0 0 0 0 0 30444129 26469919 3974210 0 2470803 2297847 172956 8218391 7266651 951740 2235827 1971670 264157 0 39058 39058 15292 15292 5197 5197 0 0 860965 139404 721561 443182 443182 3964989 2806191 1158798 0 0 2774167 1779925 994242 17595 10066 7529 0 46187 8547 37640 242581 239998 2583 0 4997910 3520606 1477304 1070204 1070204 PURCHASED & CONTRACTED SERVICE 4575831 4280071 295760 HEALTH FACILITY ASSESSMENT 3049626 3049626 MEDICAL SUPPLIES 1924808 1909921 14887 REPAIRS AND MAINTENANCE 434247 454851 -20604 24277 24277 67855266 56205293 11649973 0 22000 22000 4816717 8540111 0 985000 10306469 8158700 0 0 0 0 0 0 0 0 0 0 132586670 65668757 69794700 66917913 2975042 3629483 0 0 0 0 0 0 18325039 18736401 106239967 106989608 5391662 5356949 0 0 0 0 0 0 0 0 0 0 60511193 57056820 0 0 4704616 5011443 70607471 67425212 X 33055872 35188582 60157 1463167 2516467 2912647 35632496 39564396 106239967 106989608 X 3365582 538921 27397 X X false true X true true true X false false false false false false false false true 5197 5197 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 2017 LANY, CCLC, and HANYS annual dues were $1,134, $3,742, and $321, respectively. 2516467 562110 165930 2912647 2443731 227714 154978 2516467 2443731 2443731 2416718 27013 2443731 2299404 117314 2416718 1.00000 false false 1841845 1841845 115401973 53654556 61747417 15318960 12014201 3304759 23892 23892 66917913 DUE FROM AFFILIATES 994242 ASSETS LIMITED TO USE 16753142 DUE FROM THIRD PARTIES 912587 OTHER RECEIVABLES 76430 18736401 0 DUE TO THIRD PARTIES 2779237 PATIENT TRUST FUND 458315 ACCRUED PENSION PAYABLE 1649936 RETAINAGE PAYABLE 23892 SWAP LIABILITY 100063 5011443 X 72552128 538921 792359 1331280 71220848 71220848 68647625 792359 792359 67855266 67855266 PART V, LINE 4: TO FUND PROGRAM ACTIVITIES OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM PART X, LINE 2: MENORAH HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2014 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. Part XI, Line 2d: Rental expenses ---- $792,359 Part XII, line 2d: Rental expenses ---- $792,359 false false false false false false false true false Alexander Balko President/CEO 0 985644 0 196308 0 63875 0 46575 0 73348 0 1365750 0 0 Jeffrey Davis Chief Financial Officer 0 522053 0 52500 0 41402 0 37800 0 51621 0 705376 0 0 Robert Leamer assistant secretary 0 501712 0 50000 0 52093 0 46575 0 57692 0 708072 0 0 Timothy Higgins COO of Provider Services 0 355548 0 37500 0 22764 0 37800 0 27505 0 481117 0 0 Mohammad Butt Medical Director 214516 0 21783 0 2265 0 15796 0 23858 0 278218 0 0 0 Lucila Go Physician 227019 0 0 0 2319 0 12432 0 28086 0 269856 0 0 0 Vitaly Agaronov Physician 198874 0 0 0 3867 0 11015 0 26347 0 240103 0 0 0 Loyola Princivil Administrator 218316 0 22440 0 13364 0 16425 0 24487 0 295032 0 0 0 Kamal Yatcha Physician 210413 0 0 0 761 0 11808 0 24143 0 247125 0 0 0 NATALIYA GORELKO PHYSICIAN 196050 0 0 0 1442 0 11997 0 24048 0 233537 0 0 0 ELI FELDMAN CEO EMERITUS 0 918577 0 0 0 104622 0 46575 0 146036 0 1215810 0 192857 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 B, LINE 11: DRAFTS OF THE COMPLETED RETURNS ARE 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 EXECUTIVE COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE COMMITTEE HAS COMPLETED ITS REVIEW, COPIES OF THE RETURNS WILL BE PROVIDED TO ALL BOARD MEMBERS. 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 15: METROPOLITAN JEWISH HEALTH SYSTEM, INC., A RELATED ORGANIZATION, 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. DIFFERENT COMPARATIVE GROUPS ARE CONSIDERED FOR EACH POSITION, CEO AND SENIOR VP'S AS APPROPRIATE. 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. OTHER KEY EMPLOYEES ARE MANAGED IN SIMILAR MANNER THROUGH THE HUMAN RESOURCES DEPARTMENT UNDER THE DIRECTION OF THE SENIOR VICE PRESIDENT FOR HUMAN RESOURCES 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: PENSION ADJUSTMENT TO FUNDED STATUS -164,548 GAIN ON INTEREST RATE SWAP 191,945 = TOTAL OTHER CHANGES IN NET ASSETS 27,397 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 MJGNHC Inc 6323 7TH AVENUE BROOKLYN NY 11220 237123076 NURSING HOME NY 501(C)(3) 3 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 NA false MENORAH FOUNDATION INC 6323 7TH AVENUE BROOKLYN NY 11220 113471173 FUNDRAISING NY 501(C)(3) 12 TYPE I MJHS FOUND 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 NA false MJHS FOUNDATION 6323 7TH AVENUE BROOKLYN NY 11220 111630753 FUNDRAISING NY 501(C)(3) 7 NA 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 515 AUDOBON AVENUE NEW YORK NY 10040 133623808 NURSING HOME NY 501(C)(3) 10 MJHS false MJGC Corp 6323 7th Avenue Brooklyn NY 11220 113356665 Holding Compa NY MJHS C Corporation 0 0 false false false true false false false false false false true true true false true true false false false PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: ELDERPLAN, INC. PRIMARY ACTIVITY: MEDICARE ADVANTAGE SPECIAL NEEDS PLAN/MEDICAID MANAGED LONG TERM CARE PLAN