2014-11-14T09:52:22-06:00 2013-12-31 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2013-01-01 237071900 Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx JEWI 7185790500 100 West Kingsbridge Road Bronx NY 10468 Audrey S Weiner President and CEO 7185790500 2014-10-31 1 ISRAEL TANNENBAUM P01589203 2128674000 2013 2015-11-30 17:44:51Z Audrey S Weiner 100 West Kingsbridge Road Bronx NY 10468 115148717 0 X www.jewishhome.org X 1968 NY Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx is a not-for-profit organization whose mission is to support the health, individuality and dignity of the individuals for whom we care. We maintain a continuum of care that is person-centered at every level. Our goal is to help each individual to live safely and productively whether they choose to live in our facilities or in their own home in the community. Every program and service at Jewish Home Lifecare Bronx strives to achieve this goal with dignity and compassion. 14 13 1523 333 0 0 1573755 1423917 126640231 113683139 12555 41661 0 0 128226541 115148717 0 0 0 0 80389518 77962295 0 0 0 51475756 45866956 131865274 123829251 -3638733 -8680534 89222561 87071895 81878721 81471749 7343840 5600146 X Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx is a not-for-profit organization whose mission is to support the health, individuality and dignity of the individuals for whom we care. We maintain a continuum of care that is person-centered at every level. Our goal is to help each individual to live safely and productively whether they choose to live in our facilities or in their own home in the community. Every program and service at Jewish Home Lifecare Bronx strives to achieve this goal with dignity and compassion. 0 0 94402238 92088294 See Schedule OLocated on historic Kingsbridge Road, in 2013 Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx, decertified 20 beds and became a 796 bed long term care and rehabilitation facility offering Alzheimer's/dementia special care communities including the acclaimed Norma and Joseph Saul Alzheimer's disease community, adult day healthcare programs, senior housing, social services, religious and lifestyle activities, palliative care, in-house hemodialysis, the Swallowing Center and the Center for Vision and Aging affiliated with the Lighthouse Guild. Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx believes that elders are entitled to live their lives with dignity and meaning. In support of this principle, we provide the highest quality clinical and professional care to those we serve. Additionally, we offer life-enhancing activities including cultural, social and educational programs as well as off-site trips. An on-site computer center, cafe and award-winning gardens are also popular among residents and families. Religious services and spiritual activities are conducted for persons of all denominations. Visitors are always welcome and we are child and pet-friendly.The Harry and Jeanette Weinberg Campus, Bronx, is the largest affiliate campus of Jewish Home Lifecare and one of the largest employers in the borough. The nursing home and its affiliated programs served 1,782 individuals in 2013; 769 in post-acute care and 1061 in long term care. The Bronx division employed 905 staff, 73% of whom reside in the borough.Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx sponsors the Geriatric Career Development program (GCD) to provide at-risk high school students with educational skills to graduate and matriculate to college. The program also provides career skills and certificatons that will enable them to be employed in the healthcare industry.The 7-year old GCD program is an innovative program that allows Bronx and Manhattan high school students to gain first-hand experience and training in the field of aging. The GCD Program addresses the critical shortage of students studying to enter the field of healthcare by providing students a head start in careers in nursing and medicine. It also offers intergenerational enrichment for youth and elders. A meaningful experience with an elder mentor helps students gain compassion and understanding. In 2013, 223 students participated and all graduating seniors have gone on to college. The GCD program has received critical acclaim from the media and has received multiple recognition awards and grants from the NYC Department for the Aging and other New York City agencies.In 2013, 260 adult and youth volunteers from areas throughout the Bronx gave almost 42,000 hours of service to residents and patients. Many programs and amenities would not be available without assistance from the volunteer force. 11715347 12135007 In June 2013, The Bronx's Long Term Home Health Care program closed admissions and clients transitioned to Managed Long Term Care (MLTC) plans as part of New York State's Medicaid Redesign Team's mandates. Prior to closing admissions, Bronx Home Care cared for 508 individuals.Beginning in 2013, Jewish Home Lifecare Bronx was able to offer access to Medicare/Medicaid Managed Care reimbursed home care services through Jewish Home's new Certified Home Health Agency (CHHA). This includes post acute home-based care and rehabilitation therapy, home health aides support, and mental health services. 5266958 6160568 See Schedule OThe Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx division's Adult Day Health Care programs provide healthcare and an engaging community for clients living in their own homes or with family. 426 clients attended Bronx Adult Day Social and Medicare Model sessions in 2013.Social Day Care Program clients spend the day in a caring, engaging and secure environment. Services include assistance with personal care, meals and snacks along with a variety of activities and wellness programs. Professional staff consists of Certified Recreation Specialists and Certified Nursing Assistants licensed by New York State. Medical Adult Day programs are for individuals with chronic health conditions. These programs offer ongoing healthcare services and coordination with personal physicians, nutritious meals along with daily programs and activities. The program is staffed by skilled nurses, physical, occupational and speech therapists along with certified nursing assistants that provide help with personal needs.Telehealth kiosks are used to help clients monitor their personal health indicators, educate them about important issues such as weight and nutrition, medication management and blood pressure and to provide early detection of symptoms.For more information about Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx, visit www.jewishhome.org 3103167 3299270 Other health care programs for elders include housing companies: Kittay House, Kenneth Gladstone Building, Riverdale House, Weinberg Gardens, and University Avenue Assisted Living. 3103167 3299270 114487710 1 1 0 1 0 0 0 0 0 0 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 0 0 0 1 81 0 1523 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Robert S Davis 2128705973 100 West Kingsbridge Road Bronx NY 10468 Michael Luskin Chair 3.00 0.30 X X 0 0 0 Samantha M Gordon Vice chair 1.50 X X 0 0 0 Edward A Greenberg Treasurer 1.50 0.10 X X 0 0 0 Audrey S Weiner President/CEO 17.00 31.00 X X 213655 391029 55569 Cheryl G Fried Director 1.00 X 0 0 0 Lucille Gladstone Director 1.00 0.50 X 0 0 0 Susan Glickman Director 1.00 1.50 X 0 0 0 Elizabeth Grayer Director 1.00 0.60 X 0 0 0 David Haas Director 1.00 2.20 X 0 0 0 William Kummel Director 1.00 X 0 0 0 Arthur Lawrence Levin MD Director 1.00 X 0 0 0 Elizabeth Pagel Serebransky Director 1.50 X 0 0 0 Susan Switzer Director 1.00 X 0 0 0 Lynn Oberlander Director 1.00 3.60 X 0 0 0 Arlene Richman Director of Kittay House 22.50 22.50 X 54144 54143 34832 Thomas J Gilmartin Chief Administrative Officer 19.00 32.00 X 173231 289807 100077 Rita Morgan Administrator 39.00 3.00 X 383917 0 60540 Bruce Nathanson Senior VP of Marketing 9.00 34.00 X 38655 147325 46538 Nancy Stoddard Vice President IT 20.00 27.00 X 88158 123921 32379 Firouzeh Naima Director of Finance 18.00 24.00 X 74509 104733 25514 Dale Cooper Associate General Counsel 17.00 25.00 X 68415 96168 21048 Brenda Burton Assoc. Administrator 40.00 X 193297 0 22265 Laurie Posner Dir. Medical Services 44.00 X 266496 0 31176 Robert S Davis Vice President of Finance 19.00 28.00 X 112388 157978 82619 Audrey Wathen Senior VP Human Resources 18.00 26.00 X 90065 126600 26462 John Best Nursing Director 49.00 X 168937 0 19965 Maryanne Morgan Director of Finance 18.00 26.00 X 62656 88073 28132 Bridget Gallagher Senior VP Community Programs 18.00 26.00 X 83420 216649 62483 Mark Levy Chief Medical Officer 21.00 21.00 X 194145 194144 44359 Marie Rosenthal VP Post Acute Services 21.00 30.00 X 47513 150457 32639 Regina Melly VP Business Development 17.00 25.00 X 85739 120520 14904 Maria Camargo Primary Care Physician 43.00 X 225651 0 23122 Worku Zewdu Primary Care Physician 46.00 X 195595 0 39235 Renee Hofman Director of Pharmacy 22.00 22.00 X 85378 85378 39320 Helen Landicho Primary Care Physician 41.00 X 172821 0 39162 Sherry Humphrey Primary Care Physician 43.00 X 165873 0 20749 3244658 2346925 903089 39 0 1 0 Jewish Home Lifecare Home Assistance Pe 2900 Exterior Street Bronx NY 10463 Home health aides 4758918 Morrison Management Service 4721 Morrison Drive Suite 300 MOBILE AL 36609 Dietary 1123597 Shared Textile 161 So Macquesten Pkwy Mt Vernon NY 10550 Laundry services 782285 Jewish Home Lifecare Transportation Ser 100 West Kingsbridge Road Bronx NY 10468 Transportation services 527769 Aequor Healthcare Services 410 8th Ave 6th Floor New York NY 10001 LPN agency 477137 32 93099 1157930 172888 1423917 Residents 623000 92088294 92088294 Long term home healthcare 621610 12135007 12135007 Adult day care 621400 6160568 6160568 Other programs 623990 2704640 2704640 Ancillary revenue 621990 594630 594630 113683139 41661 41661 115148717 113683139 0 41661 X 2760882 1218153 1542729 50148423 47336446 2811977 7250959 6844383 406576 10441258 10263555 177703 7360773 6994125 366648 410068 368236 41832 448437 227802 220635 199655 199655 17392 17392 16467143 15166359 1300784 55171 43220 11951 5069197 4719834 349363 4196569 3979065 217504 790432 750450 39982 98466 43368 55098 57992 57992 6300501 6300501 1750858 252300 1498558 Assessment 5340000 5340000 Patient food 4496414 4477705 18709 Dues to nursing home as 168661 104216 64445 123829251 114487710 9341541 0 2301355 1717553 14677738 14065534 39824 76550 19482183 20366433 388776 366958 1067422 884462 151617016 110087716 42662835 41529300 8602428 8065105 89222561 87071895 40287063 37594377 19269346 16471807 400000 5240304 21922312 22165261 81878721 81471749 X 5894273 4219157 1449567 1380989 7343840 5600146 89222561 87071895 X -8680534 6936840 X X 0 1 X 1 0 X 448250 592136 2155947 1573755 1423917 6194005 122689175 125142270 126697722 126640231 113683139 614852537 123137425 125734406 128853669 128213986 115107056 621046542 0 0 0 621046542 36747 16753 18943 12555 44661 129659 36747 16753 18943 12555 44661 129659 123174172 125751159 128872612 128226541 115151717 621176201 0.99980 0.99960 0.00020 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 7111 0 1 10281 17392 0 Part II-B, Line 1: Lobbying reported on line 1g is in connection with amounts paid for membership dues to CCLC, LeadingAge, LeadingAge New York, Home Care Association, and GNYHA for lobbying activities. These were not direct expenditures of the organization. In addition, to membership dues, line 1g refers to expenses that are related to the time spent and travel by CEO. 1 1 1350000 1350000 103557702 72712674 30845028 42831546 36453146 6378400 3877768 921896 2955872 41529300 Beneficial interest in related organization 8065105 8065105 Estimated liabilities to third parties 12066687 Resident funds 806525 Deferred revenue 55155 Due to related organizations 9236894 22165261 X 129514842 14366125 14366125 115148717 0 115148717 131917613 8088362 8088362 123829251 0 123829251 Part V, Line 4: Jewish Home Lifecare, Bronx has beneficial interest in Fund for the Aged, related organization. Income is expendable for recreation and resident services, and work forced development. Part X, Line 2: Jewish Home Lifecare, Harry and Jeanette Weinberg Campus, Bronx has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending for the years December 31, 2010 and subsequent remain subject to examination by applicable taxing authorities. Part XI, Line 2d - Other Adjustments: Revenue from subsidiaries 6,891,962. Adjustment to pension liability funded status 7,474,163. Part XII, Line 2d - Other Adjustments: Expenses from subsidiaries 7,551,039. Change in beneficial interest in related organization 537,323. X 1 1 0 1 0 0 0 0 0 0 0 Audrey S Weiner President/CEO 209831 384029 0 0 3824 7000 15021 27491 4613 8444 233289 426964 0 0 Thomas J Gilmartin Chief Administrative Officer 163869 274145 0 0 9362 15662 23453 39235 13988 23401 210672 352443 8897 14885 Rita Morgan Administrator 336830 0 0 0 47087 0 51801 0 8739 0 444457 0 45107 0 Bruce Nathanson Senior VP of Marketing 38243 145757 0 0 412 1568 2954 11258 6719 25607 48328 184190 0 0 Nancy Stoddard Vice President IT 87622 123167 0 0 536 754 6500 9136 6960 9783 101618 142840 0 0 Firouzeh Naima Director of Finance 73952 103950 0 0 557 783 5720 8041 4886 6867 85115 119641 0 0 Dale Cooper Associate General Counsel 67603 95027 0 0 812 1141 4330 6086 4420 6212 77165 108466 0 0 Brenda Burton Assoc. Administrator 192007 0 0 0 1290 0 13566 0 8699 0 215562 0 0 0 Laurie Posner Dir. Medical Services 265206 0 0 0 1290 0 18488 0 12688 0 297672 0 0 0 Robert S Davis Vice President of Finance 112105 157580 0 0 283 398 19336 27179 15008 21096 146732 206253 0 0 Audrey Wathen Senior VP Human Resources 88510 124415 0 0 1555 2185 6557 9218 4442 6245 101064 142063 0 0 John Best Nursing Director 168487 0 0 0 450 0 9539 0 10426 0 188902 0 0 0 Maryanne Morgan Director of Finance 62469 87810 0 0 187 263 4680 6578 7014 9860 74350 104511 0 0 Bridget Gallagher Senior VP Community Programs 76099 197637 0 0 7321 19012 14407 37418 2963 7695 100790 261762 7191 18675 Mark Levy Chief Medical Officer 193786 193786 0 0 359 358 3346 3346 18834 18833 216325 216323 0 0 Marie Rosenthal VP Post Acute Services 47347 149933 0 0 166 524 3532 11184 4302 13621 55347 175262 0 0 Regina Melly VP Business Development 85452 120117 0 0 287 403 6195 8709 0 0 91934 129229 0 0 Maria Camargo Primary Care Physician 223671 0 0 0 1980 0 14383 0 8739 0 248773 0 0 0 Worku Zewdu Primary Care Physician 194305 0 0 0 1290 0 11937 0 27298 0 234830 0 0 0 Renee Hofman Director of Pharmacy 84733 84733 0 0 645 645 6158 6158 13502 13502 105038 105038 0 0 Helen Landicho Primary Care Physician 170841 0 0 0 1980 0 12256 0 26906 0 211983 0 0 0 Sherry Humphrey Primary Care Physician 165609 0 0 0 264 0 9230 0 11519 0 186622 0 0 0 Part I, Line 1a 1) Tax indemnification and gross-up payments 2) Thomas J. Gilmartin, Bridget Gallagher, and Rita Morgan 3) The amounts were treated as taxable compensation Part I, Line 3 The salaries for the executives are determined by the parent company, Jewish Home Lifecare. The methods utilized include a Compensation Committee, independent compensation consultants, who perform independent compensation studies, and review approval of the recommendations of the Compensation Committee by the board. Part I, Line 4b Audrey S. Weiner participated in a supplemental defined benefit retirement plan. The accrual for the year was $24,024. Thomas J. Gilmartin participated in a supplemental defined contribution retirement plan. The accrual for the year was $44,200. During 2013, $23,782 of prior year pension accruals were included in Mr. Gilmartin's W-2 reportable compensation. Robert S. Davis participated in a supplemental defined contribution retirement plan. The accrual for the year was $28,027. Bridget Gallagher participated in a supplemental defined contribution retirement plan. The accrual for the year was $33,337. During 2013, $25,866 of prior year pension accruals were included in Ms. Gallagher's W-2 reportable compensation. Rita Morgan participated in a supplemental defined contribution retirement plan. The accrual for the year was $33,313. During 2013, $45,107 of prior year pension accruals were included in Ms. Morgan's W-2 reportable compensation. Form 990, Part VI, Section A, line 3 Management responsibilities are fulfilled by administrative personnel employed by a related entity, JHL Corporate Services, Inc. In 2013, costs incurred by JHL Corporate Services, Inc. were allocated to individual Jewish Home Lifecare's entities in accordance with expense-based methodology. The organization periodically reviews the method by which administrative overhead expenses are allocated. Form 990, Part VI, Section A, line 6 The sole member of the organization is Jewish Home Lifecare, a New York not-for-profit corporation. Form 990, Part VI, Section A, line 7a Jewish Home Lifecare may elect one or more members of the governing body. Form 990, Part VI, Section B, line 11 Draft of the completed return is reviewed by Management. Any comments arising from the review are discussed and if required, changes are made to the draft. The draft is submitted to the Audit and Compliance Committee of Jewish Home Lifecare and Subsidiaries for its review and approval. Once the Audit and Compliance Committee has completed its review, copies of the returns are provided to all board members. Form 990, Part VI, Section B, line 12c Annually all Board members, officers, and key employees are provided a copy of the conflict of interest policy and are asked to review the policy and to disclose any potential or actual conflicts that may have occurred since the last disclosure. The Audit and Compliance Committee of the Board reviews the disclosures as summarized by the Compliance department. All identified conflicts of interest are discussed and either approved or rejected by the Board. If the Board of Directors or the Governance Committee determines that a conflict of interest exists, the Director with the conflict may not take part in the decision process to which the conflict relates. Such disclosure and the fact that the Director did not vote or participate in the deliberations is recorded in the relevant minutes. Form 990, Part VI, Section B, line 15 Annually, the Chairman of the Board of Jewish Home Lifecare, in consultation with the Compensation Committee, reviews and evaluates the President/CEO, officers and key employees' performance against a series of goals and objectives for the year. In establishing compensation levels for the CEO/President, officers and key employees, the Board Chair and the Compensation Committee of the Board use performance and periodic compensation surveys of other similar type organizations, completed by an external consultant, to inform their decisions. Minutes of the meeting are maintained in a confidential file. The meeting of the compensation committee at which this took place was in November 2013. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, line 11g Therapists and nurses fees: Program service expenses 15,166,359. Management and general expenses 1,300,784. Fundraising expenses 0. Total expenses 16,467,143. Form 990, Part XI, line 9: Change in beneficial interest in related organization -537,323. Adjustment to pension liability 7,474,163. Form 990, Part xii, line 2c The Audit and Compliance Committee of the organization has the oversight responsibility for the audit of its financial statements. As part of the financial statement audit process, the Audit and Compliance Committee is responsible to: 1. Select the independent audit firm 2. Review and approve audit scope and fees 3. Oversee the financial reporting process 4. Ensure open communications between management, audit firm, and the Audit and Compliance Committee 5. Review of independent audit firm's annual performance 6. Meet in Executive Session (absent management) with the audit firm to discuss any potential concerns with management's performance Jewish Home Lifecare 120 West 106th Street New York NY 10025 133267073 Provides care for the elderly NY 501(c)(3) 11, type ii N/A 0 Jewish Home Lifecare Manhattan 120 West 106th Street New York NY 10025 131624033 Provides care for the elderly NY 501(c)(3) 3 Jewish Home Lifecare 0 Fund for the Aged Inc 120 West 106th Street New York NY 10025 133603516 Solicit and distribute contributions for care to the elderly NY 501(c)(3) 7 Jewish Home Lifecare 0 Jewish Home Lifecare Sarah Neuman Center Westchester 845 Palmer Avenue Mamaroneck NY 10543 133620568 Provides care for the elderly NY 501(c)(3) 9 Jewish Home Lifecare 0 Kittay House Jewish Home Lifecare Inc 100 West Kingsbridge Road Bronx NY 10468 132619576 Provides housing to the elderly NY 501(c)(3) 9 Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx 1 WK Diagnostic and Treatment Center 100 West Kingsbridge Road Bronx NY 10468 133527664 Provides healthcare services NY 501(c)(3) pf Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx 1 Jewish Home Lifecare Receivership Corp 120 West 106th Street New York NY 10025 133500285 Manages housing organizations NY 501(c)(3) 11, type i Jewish Home Lifecare 0 Lifecare Property Holding Corp 120 West 106th Street New York NY 10025 205945618 Owns property NY 501(c)(2) n/a Jewish Home Lifecare 0 Harry and Jeanette Weinberg Riverdale HouseHousing Development Fund Co Inc 120 West 106th Street New York NY 10025 133865179 Provides subsidized housing for the elderly NY 501(c)(3) 9 Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx 1 Kenneth Gladstone Building Housing Development Fund Company Inc 120 West 106th Street New York NY 10025 134078893 Provides subsidized housing for the elderly NY 501(c)(3) 9 Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx 1 Harry and Jeanette Weinberg Gardens Housing Development Fund Company Inc 120 West 106th Street New York NY 10468 204981328 Provides subsidized housing for the elderly NY 501(c)(3) 7 Jewish Home Lifecare Harry and Jeanette Weinberg Campus Bronx 1 JHL Corporate Services Inc 120 West 106th Street New York NY 10025 263385174 Management services DE 501(c)(3) 11, type i Jewish Home Lifecare 0 Lifecare Manhattan Property Holding Corp 120 West 106th Street New York NY 10025 263070863 Owns property DE 501(c)(3) 11, type i Jewish Home Lifecare Manhattan 0 Jewish Home Lifecare Community Services Inc 120 West 106th Street New York NY 10025 270158524 Provides community services NY 501(c)(3) 9 Jewish Home Lifecare 0 Jewish Home Lifecare Development Corp 120 West 106th Street New York NY 10025 262054641 Owns property NY 501(c)(3) 11, type i Jewish Home Lifecare Manhattan 0 Lifecare Manhattan Supporting Corp 120 West 106th Street New York NY 10025 262634853 Owns property DE 501(c)(3) 11, type i Jewish Home Lifecare Manhattan 0 156 West 106th Street Holding Corp 120 West 106th Street New York NY 10025 270308650 Owns property NY 501(c)(2) n/a Jewish Home Lifecare 0 Jewish Home Lifecare University Avenue Assisted Living Inc 120 West 106th Street New York NY 10025 273960910 Construction and operation of the assisted living facility DE 501(c)(3) 9 Jewish Home Lifecare 0 Geriatric Career Development Program Inc 120 West 106th Street New York NY 10025 462452619 Operates programs for at-risk youth DE 501(c)(3) 7 Jewish Home Lifecare 0 2614 Kingsbridge Corp 120 West 106th Street New York NY 10025 132749776 Provides parking facilities NY N/A C 0 Jewish Home Lifecare Home Assistance Personnel Inc 120 West 106th Street New York NY 10025 133267068 Provides long term home health care NY N/A C 0 JHHA Medical Group PC 120 West 106th Street New York NY 10025 133364558 Provides health care services NY N/A C 0 102 West 107th Street Corp 120 West 106th Street New York NY 10025 132760057 Provides parking facilities NY N/A C 0 Jewish Home Lifecare Spectrum Services Inc 120 West 106th Street New York NY 10025 453563804 Holding company for for-profit affiliates NY N/A C 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 Jewish Home Lifecare Home Assistance Personnel Inc M 4851328 cost Jewish Home Lifecare Spectrum Services Inc and Affiliates M 129562 cost