2025-11-17T17:17:13-06:00 2024-12-31 113266576 GRASSI & CO CPA'S PC 360 MADISON AVENUE 7TH FLOOR NEW YORK NY 10017 990 2024-01-01 131740053 UNITED ODD FELLOW AND REBEKAH HOME UNIT 7188636200 1070 HAVERMEYER AVENUE BRONX NY 10462 MICHAEL FELBERG COO/CFO 7188636200 2025-11-17 1 0 JAIME RAPPS P01462990 2126616166 2025-11-17 2024 2025-03-06 01:10:19Z REBEKAH REHAB AND EXTENDED CARE CENTER MICHAEL FELBERG 1070 HAVERMEYER AVENUE BRONX NY 10462 43165863 0 X WWW.REBEKAHHEALTH.ORG X 1968 NY RESIDENTIAL HEALTH CARE FACILITY SERVICES 6 3 278 4 0 0 4630250 1172265 36302486 40337010 760066 1519495 129413 137093 41822215 43165863 0 0 0 0 22295571 23105963 0 0 0 17855215 19330635 40150786 42436598 1671429 729265 63838488 64677773 35820852 35930872 28017636 28746901 TO PROVIDE OUTSTANDING SHORT-TERM SUBACUTE CARE SERVICES AND LONGTERM SERVICES TO ADULTS. 0 0 37339975 40337010 THE NURSING HOME CARES FOR CLINICALLY ILL PATIENTS NEEDING INPATIENT SHORT AND LONG TERM CARE. DURING 2024, THE NURSING HOME TOTALED 75,228 PATIENT DAYS. THE BREAKDOWN IS AS FOLLOWS: MEDICAID 45,097; MEDICARE 7,943; SELF-PAY 10; OTHER 22,178. THE HOME CARE PROGRAM MANAGES PATIENTS AT THEIR HOME THROUGH VISITS AS WELL AS PROVISION OF CARE MANAGEMENT. 37339975 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 1 129 0 278 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 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 KENNETH T GELB BOARD MEMBER 14.00 4.00 X 354698 83648 57380 MARTIN ELSON PRESIDENT 18.00 4.00 X X 56500 25303 0 D JOSEPH BRADLEY VICE PRESIDENT ENDED 6/6/2024 1.00 4.00 X X 0 0 0 MARY O'CONNELL SECRETARY 1.00 4.00 X X 0 0 0 ALAN KOREFF TREASURER 1.00 4.00 X X 0 0 0 REED ELSON BOARD MEMBER 1.00 38.00 X 0 73089 23599 CONNIE CAPALDO BOARD MEMBER 1.00 4.00 X 0 7710 0 GARY ROTHMAN BOARD MEMBER 1.00 4.00 X 0 0 0 MICHAEL FELBERG CFO/COO 32.00 4.00 X 277496 47349 77029 FRANCCESCA MORALES CARE MANAGEMENT RN SUPERVI 35.00 X 204663 0 13788 FEDRA MANIGAULTE ADMINISTRATOR 35.00 X 206264 0 14608 VERA FORBES DIR. CARE MANAGEMENT, LPN 72.50 X 308730 0 66814 LUCIA PENA CARE MANAGEMENT SUPERVISOR 35.00 X 224847 0 13221 ERAN ROTEM DIRECTOR OF FINANCE 32.00 4.00 X 118986 97761 59225 1752184 334860 325664 48 0 1 0 CARETECH SUPPLIES LLC 1776 AVENUE OF THE STATES SUITE 10 LAKEWOOD NJ 08701 FOOD AND MEDICAL SUPPLIER 1726780 SPRINT HEALTH SOLUTIONS LLC 565 PLANDOME ROAD 308 MANHASSET NY 11030 AMBULATORY HEALTH CARE SERVICES 551297 LI SCRIPT LLC 222 CROSSWAY PARK DRIVE WOODBURY NY 11797 PHARMACEUTICALS 531164 RCM TECHNOLOGIES PO BOX 536342 PITTSBURGH PA 152535905 TECHNOLOGY SOLUTIONS PROVIDER 279228 NURSE FOREVER LLC 1504 70TH ST NORTH BERGEN NJ 070473809 STAFFING AGENCY 182718 12 210000 961737 528 1172265 NURSING AND RESIDENTIAL CARE 623000 31285641 31285641 CERTIFIED HOME HEALTH CARE 621610 9051369 9051369 40337010 1519495 1519495 OTHER MISCELLANEOUS INCOME 900099 137093 137093 137093 43165863 40337010 0 1656588 X 744951 561907 183044 15946055 14257597 1688458 1164942 1041592 123350 3899063 3486207 412856 1350952 1207906 143046 61723 61723 103896 103896 71191 20000 51191 10435695 10257494 178201 12328 12328 345235 345235 195669 195669 2682903 2499254 183649 75216 75216 1833816 1639641 194175 882250 882250 NEW YORK STATE ASSESSME 1533006 1533006 FOOD 559567 559567 BAD DEBT EXPENSE 337552 337552 HOUSEKEEPING SUPPLIES 102792 102792 97796 97796 42436598 37339975 5096623 0 910262 539861 33836603 3828669 9151091 9890137 58315 58315 443845 282112 54451100 39723679 15822430 14727421 1911299 33088963 1704643 2262295 63838488 64677773 8267239 9362114 373886 380300 24257929 22877967 2921798 3310491 35820852 35930872 X 27879192 28608179 138444 138722 28017636 28746901 63838488 64677773 729265 0 X X 0 1 X 1 1 1 X 2408998 3709846 2099317 4630250 1172265 14020676 34834121 37128668 35941839 36302486 40337010 184544124 37243119 40838514 38041156 40932736 41509275 198564800 25620 20801 46421 0 25620 20801 46421 198518379 484762 252206 141701 760066 1519495 3158230 484762 252206 141701 760066 1519495 3158230 28590 33119 15075 129413 137093 343290 37756471 41123839 38197932 41822215 43165863 202066320 0.98240 0.98830 0.01560 0.01040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 28,590. 2021 AMOUNT: $ 33,119. 2022 AMOUNT: $ 15,075. 2023 AMOUNT: $ 129,413. 2024 AMOUNT: $ 137,093. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 71191 71191 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 45184721 36269758 8914963 8736654 3453921 5282733 396035 396035 14727421 DUE TO THIRD PARTY PAYOR 3302253 FINANCE LEASE PAYABLE 8238 3310491 X 43165863 0 43165863 0 43165863 42436598 0 42436598 0 42436598 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 2021. X X X X X 0 1 0 0 0 0 0 0 0 KENNETH T GELB BOARD MEMBER 354698 83648 0 0 0 0 14783 912 13515 28170 382996 112730 0 0 MICHAEL FELBERG CFO/COO 269984 47349 0 0 7512 0 13924 2396 14036 46673 305456 96418 0 0 VERA FORBES DIR. CARE MANAGEMENT, LPN 308730 0 0 0 0 0 21700 0 45114 0 375544 0 0 0 ERAN ROTEM DIRECTOR OF FINANCE 118986 97761 0 0 0 0 6027 4888 5015 43295 130028 145944 0 0 LUCIA PENA CARE MANAGEMENT SUPERVISOR 224847 0 0 0 0 0 11318 0 1903 0 238068 0 0 0 FEDRA MANIGAULTE ADMINISTRATOR 206264 0 0 0 0 0 10313 0 4295 0 220872 0 0 0 FRANCCESCA MORALES CARE MANAGEMENT RN SUPERVI 204663 0 0 0 0 0 10242 0 3546 0 218451 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 2024. PART I, LINE 4B MICHAEL FELBERG PARTICIPATES IN THE 457(F) PLAN. EMPLOYEE CONTRIBUTIONS OF $7,512 ARE INCLUDED IN PART II, COLUMN BIII. 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 COO/CFO AND 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. THIS PROCESS WAS LAST PERFORMED 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 82,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,842. LAUNDRY AND LINEN: PROGRAM SERVICE EXPENSES 304,052. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304,052. FISCAL CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 34,077. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,077. PAYROLL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 33,171. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,171. ADMIN CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 93,580. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,580. OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,373. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,373. DIETARY CONSULTANTS: PROGRAM SERVICE EXPENSES 40,824. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,824. CARE MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 110,446. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,446. CHHA FEES: PROGRAM SERVICE EXPENSES 2,892,069. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,892,069. SPEECH THERAPY FEES: PROGRAM SERVICE EXPENSES 151,754. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 151,754. OCCUPATIONAL THERAPY FEES: PROGRAM SERVICE EXPENSES 308,270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 308,270. PHYSICAL THERAPY FEES: PROGRAM SERVICE EXPENSES 480,410. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 480,410. DENTIST: PROGRAM SERVICE EXPENSES 42,975. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,975. PHARMACY: PROGRAM SERVICE EXPENSES 645,557. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 645,557. CARE MANAGEMENT CONTRACTS: PROGRAM SERVICE EXPENSES 1,436,929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,436,929. SKILLED NURSING FACILITY: PROGRAM SERVICE EXPENSES 3,571,070. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,571,070. NURSING FEES: PROGRAM SERVICE EXPENSES 190,296. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 190,296. 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