2013-11-13T18:55:33-06:00 2012-12-31 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2012-01-01 131624033 Jewish Home Lifecare Manhattan JEWI 2128705000 120 West 106th Street New York NY 10025 Audrey S Weiner 2128705000 2013-10-22 1 FREDERICK H ROTHMAN P01275277 2128674000 2012 2016-02-25 16:41:14Z Audrey S Weiner 120 West 106th Street New York NY 10025 118896865 0 X www.jewishhome.org X 1872 NY Jewish Home Lifecare, Manhattan 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 tailored continuum of care that is person-centered at every level. Our goal is to enable each individual to live safely and productively in our facility or in their own home I the community. Every program and service at Jewish Home Lifecare Manhattan strives to achieve this goal with dignity and compassion. 23 22 1013 538 -4179 -4179 3074155 3734081 105694232 106218389 449317 473842 0 0 109217704 110426312 42791 9143 0 0 59869253 59843102 0 0 0 44092148 43891757 104004192 103744002 5213512 6682310 115762702 127018225 47339653 50998599 68423049 76019626 X Jewish Home Lifecare, Manhattan 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 tailored continuum of care that is person-centered at every level. Our goal is to enable each individual to live safely and productively in our facility or in their own home I the community. Every program and service at Jewish Home Lifecare Manhattan strives to achieve this goal with dignity and compassion. 0 0 68996751 9143 77094745 See Schedule OJewish Home Lifecare, Manhattan is a 514-bed facility providing long-term care and skilled nursing, post acute care and rehabilitation, Alzheimer's disease/memory care communities, licensed home health care, adult day healthcare programs, telehealth, pain management and palliative care, care management, social services and religious and lifestyle activitiesJewish Home Lifecare Manhattan has been located on the Upper West Side for 128 years. We are planning to build a state-of-the-art nursing home in that same neighborhood. Working in conjunction with THE GREEN HOUSE Project, Jewish Home will radically transform their traditional long-term care facility into a supportive home environment that focuses on the needs of the individual rather than the operational needs of the institution. Scheduled to open in 2017, The Living Center of Manhattan will feature a post-acute rehabilitation center and Green House long-term care living spaces designed as private residences that will be the new model of excellence in eldercare.The new building will allow residents to live in households that embrace person-centered care. These will include comfortable living rooms, open kitchens, communal dining rooms and private bedrooms and bathrooms with showers. The building will feature public areas for intergenerational programs, community activities, a cafe and access to welcoming public gardens .Over 1,950 elders were served at Jewish Home Lifecare, Manhattan in 2012; about 76% of those receiving nursing care or rehabilitation therapies were Medicaid beneficiaries. In 2012, 516 adult and youth volunteers gave over 46,000 hours of service, helping to provide care and activities that enhance residents' lives. Coming from schools, religious organizations, businesses and other groups from around the neighborhood and the city, the volunteers help to build bonds between the elders and the community.Jewish Home Lifecare Manhattan runs the Geriatric Career Development program (GCD) to provide high school students at risk of not completing school with educational skills to complete high school and matriculate to college as well as career skills that will enable them to be employed in the healthcare industry.The 7-year old GCD Program is an innovative program that allows Manhattan and Bronx high school students to gain first-hand experience in the field of aging. GCD addresses the critical shortage of students studying to enter the field of healthcare by providing students a head start on careers in nursing and medicine. A meaningful experience with an elder mentor helps students gain compassion and understanding. In 2012, 176 students participated in the GCD program; all graduating seniors have gone on to college. To date, 335 students have participated in the GCD program.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 city agencies. 18432550 20721424 See Schedule OJewish Home Lifecare, Manhattan's Home Health Care program provides ongoing care for individuals with chronic health conditions, assistance with every day needs and activities and support for those recovering from an illness, injury or hospitalization. In 2012, 803 clients received home care services from Jewish Home Manhattan's program.The program's goal is to keep participants independent, active and, most importantly, at home. each individual has their own team of dedicated home health professionals, led by a nurse. Care starts with:-an evaluation of health and support needs-a home assessment to identify any health or safety issues that may exist in the participant's living environment-preparation of an individualized care plan to support health, independence and quality of lifeONGOING CARE INCLUDES:-home visits by nurses, home care aides and other healthcare professionals, according to individual care plan-ongoing monitoring and evaluation of health, comfort and quality of life and adjustment of care plan as necessary. use of telehealth devices if appropriate-help in understanding and managing medications-regular consultation and coordination between the participant, care team and if desired, family members.-regular contact and coordination with the participant's personal physician to ensure that healthcare needs are coordinated-respiratory, physical, occupational and speech therapy to help meet specific healthcare needs-in home care by bonded home care aides to assist with daily tasks such as bathing, cooking and shopping-social work assistance to help obtain full access to benefits with a 24-hour on-call service for emergency needs. 5696062 7600765 See Schedule OJewish Home Lifecare, Manhattan's Adult Day programs provide healthcare and an engaging community for clients living in their own homes or with family. 320 clients attended adult day care sessions in Manhattan in 2012. Medical Adult Day Programs are offered for individuals with chronic health conditions. Medical Adult Day Programs offer ongoing healthcare services and coordination with personal physicians, transportation, 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 help with personal needs. Social Day Care Program clients spend the day in a caring, engaging and secure environment. Services include assistance with personal care, meals and snacks long with a variety of activities and wellness programs. Professional staff consists of Certified Recreation Specialists and Certified Nursing Assistants licensed by New York State.Both programs use telehealth kiosks to help clients monitor their personal health indicators, educate them about important issues such as weight and nutrition, medications management and blood pressure and to provide early detection of symptoms. 2913248 801455 Jewish Home Lifecare, Manhattan believes that elders are entitled to live their lives with dignity and meaning in support of this principle, we serve the needs of all those in our care with the highest quality clinical and professional care. Additionally, we provide life-enhancing activities including cultural, social and educational programs and off-site trips, an on-site library, cafe and award-winning gardens are also available. Religious services and spiritual programs are provided for persons of all religious denominations. Visitors are always welcome; we are child and pet-friendly too.For more information on Jewish Home Lifecare Manhattan, visit www.jewishhome.org 2913248 801455 96038611 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 89 0 1013 1 1 1 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Robert S Davis 2128705973 120 West 106th Street New York NY 10025 Lynn Oberlander 3.00 1.60 X X 0 0 0 Michael Jaffe 1.50 X X 0 0 0 John P Engel 1.50 X X 0 0 0 Randolph Guggenheimer Jr 1.50 X X 0 0 0 Audrey S Weiner 21.00 27.00 X X 327648 423404 46667 Stanley H Pantowich 1.00 2.40 X 0 0 0 Gary Butts MD 1.00 X 0 0 0 Cheryl Fishbein 1.00 X 0 0 0 Jay Furman 1.00 X 0 0 0 Andrew D Heineman 1.00 X 0 0 0 Joel Hirschtritt 1.00 X 0 0 0 Edward A Reiss 1.00 X 0 0 0 David L Robinov 1.00 X 0 0 0 Jeffrey Rothschild 1.00 X 0 0 0 Tami J Schneider 1.00 X 0 0 0 Jayne Silberman PhD 1.00 X 0 0 0 David Orelowitz 1.00 X 0 0 0 David B Pinter 1.00 X 0 0 0 Lawrence Geneen 1.00 X 0 0 0 Candice Meth 1.00 X 0 0 0 David Haas 1.00 2.20 X 0 0 0 Thomas E Moore III 1.00 X 0 0 0 Arthur Rebell 1.00 X 0 0 0 Thomas J Gilmartin 20.00 30.00 X 196813 291448 97404 Judith Nicholson 48.00 X 340741 0 31118 Richard Neufeld MD 41.00 X 299482 0 46509 Robert S Davis 16.00 32.00 X 90054 177351 77918 Audrey Wathen 16.00 31.00 X 75858 149394 26243 Bruce Nathanson 30.00 14.00 X 131221 65105 38303 Nancy Stoddard 16.00 31.00 X 74440 146603 31998 Firouzeh Naima 15.00 28.00 X 58947 116089 25133 Dale Cooper 14.00 29.00 X 54599 107529 20933 Bridget Gallagher 15.00 31.00 X 112000 221532 56462 Candace Rubinoff-Hirschberg 41.00 X 170672 0 20252 Janet Miele-Powers 41.00 X 153868 0 17999 Regina Melly 6.00 36.00 X 75667 149020 14428 Marie Rosenthal 6.00 44.00 X 95209 99095 30644 Mark Levy 13.00 28.00 X 76989 163602 9616 Myint Si 41.00 X 195787 0 30441 Simon Kassabian 36.00 X 197682 0 17341 Joann Reinhardt 43.00 X 176461 0 29600 Edward Meehan 45.00 X 177527 0 36365 Renee Hoffman 14.00 30.00 X 57771 122762 37587 3139436 2232934 742961 37 0 1 0 Jewish Home Lifecare Home Assistance Pe 2900 Exterior Street Bronx NY 10463 Home health aides 5523461 RCM Technologies 575 Eighth Ave 6th Floor New York NY 10018 Therapist and nurses services 1588099 Morrison Mgmt Special 4721 Morrison Drive Suite 300 Mobile AL 36609 Dietary 918627 ID Medical-Aequor 410 8th Avenue 6th Floor New York NY 10001 LPN/RN agency 889516 Premier Home Health Care 445 Hamilton Avenue 10th Floor White Plains NY 10601 Home health aides 822284 45 98647 3194089 437259 4086 3734081 Residents 623000 77094745 77094745 Long-term home health 621610 20721424 20721424 Adult day care 621400 7600765 7600765 Ancillary services 623990 527216 527216 Other programs 623990 274239 274239 106218389 200031 200031 8744364 8470553 273811 273811 -4179 277990 110426312 106218389 -4179 478021 9143 9143 2638586 1080641 1557945 38618498 36774105 1844393 5555902 4925457 630445 9780192 9585350 194842 3249924 2984903 265021 1331095 1187643 143452 545255 382252 163003 156742 156742 22373 8831 13542 37280 37280 22179823 21215306 964517 14383 14383 2491628 2301726 189902 2292257 2093842 198415 371896 348105 23791 38974 38974 98206 98206 2717684 2717684 1274522 169563 1104959 Assessment 3933130 3933130 Bad debt 2727651 2727651 Patient food 1982313 1969130 13183 Other direct expenses 1619195 1510644 108551 57350 15299 42051 103744002 96038611 7705391 0 6848473 371324 2350400 1879613 77788 65267 15020356 15325400 200678 257668 190189 245655 117689534 76756618 39090254 40932916 5674179 7303174 1349499 612533 44960886 60024675 115762702 127018225 12959136 16471351 3799497 3799497 30581020 30727751 47339653 50998599 X 62464880 69140366 800707 1703073 5157462 5176187 68423049 76019626 115762702 127018225 X 6682310 616292 297975 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 8831 0 1 13542 22373 0 Explanation of Lobbying Activities: Part II-B, Line 1: lobbying reported is in connection with amounts paid for membership dues to CCLC, LeadingAge New York, LeadingAge, Home Care Association, and GNYHA for lobbying activities. These were not direct expenditures of the organization. In addition, these expenses are related to the time spent and travel by CEO. 5425861 100800 1017181 6543842 5460384 -34523 5425861 5072462 92574 295348 5460384 5064443 8019 5072462 5064443 8019 5072462 1.00000 0 1 1 22628572 18416828 4211744 95060962 58339790 36721172 40932916 Due from related organizations 34138607 Beneficial interest in related organization 25886068 60024675 Resident funds 676352 Accrued pension payable 28521316 Estimated liabilities to third parties 965497 Security deposits 564586 30727751 X 110785985 3124604 3124604 107661381 2764931 2764931 110426312 103189408 2210337 2210337 100979071 2764931 2764931 103744002 Description of Intended Use of Endowment Funds: Part V, Line 4: The endowment consists of three individual donor-restricted endowment funds established to fund research, patient and community services. Jewish Home Lifecare, Manhattan has a beneficial interest in Fund for the Aged, Inc., related organization. The income on permanently restricted net assets is being used for health programs, medical education, and therapeutic recreation and resident services. The Jewish Home and Hospital for Aged has a beneficial interest in Fund for the Aged, Inc., related organization. The income on permanently restricted net assets is being used for recreation and resident services. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Jewish Home Lifecare, Manhattan and Subsidiaries have determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending December 31, 2009 and subsequent remain subject to examination by applicable taxing authorities. Part XI, Line 2d - Other Adjustments: Change in beneficial interest in related organization 2,508,312. Unrealized gain 616,292. Part XI, Line 4b - Other Adjustments: Investment fees 37,280. Bad debt 2,727,651. Part XII, Line 2d - Other Adjustments: Adjustment for pension liability funded status 2,210,337. Part XII, Line 4b - Other Adjustments: Investment fees 37,280. Bad debt 2,727,651. 1 Jewish Home Lifecare Sarah Neuman Center Westchester 845 Palmer Avenue Mamaroneck NY 10543 133620568 501(c)(3) 7700 Geriatric care 1 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: During 2012, Jewish Home Lifecare, Manhattan transferred funds to its related organizations to support their geriatric services based on the needs of those organizations. X 1 1 0 1 0 0 0 0 0 1 0 Audrey S Weiner 257509 332767 65438 84562 4701 6075 14342 18533 6017 7775 348007 449712 0 0 Thomas J Gilmartin 171307 253678 20155 29845 5351 7925 25123 37202 14140 20939 236076 349589 0 0 Judith Nicholson 305125 0 25000 0 10616 0 18125 0 12993 0 371859 0 0 0 Richard Neufeld MD 295672 0 0 0 3810 0 18125 0 28384 0 345991 0 0 0 Robert S Davis 89902 177053 0 0 152 298 15542 30610 10697 21069 116293 229030 0 0 Audrey Wathen 70139 138133 5052 9948 667 1313 5202 10246 3635 7160 84695 166800 0 0 Bruce Nathanson 121561 60312 8355 4145 1305 648 9342 4635 16259 8067 156822 77807 0 0 Nancy Stoddard 67102 132151 6904 13596 434 856 4996 9839 5780 11383 85216 167825 0 0 Firouzeh Naima 58520 115249 0 0 427 840 4383 8633 4081 8036 67411 132758 0 0 Dale Cooper 54165 106673 0 0 434 856 3465 6823 3585 7060 61649 121412 0 0 Bridget Gallagher 86706 171502 6716 13284 18578 36746 14949 29570 4010 7933 130959 259035 0 0 Candace Rubinoff-Hirschberg 164372 0 5000 0 1300 0 9653 0 10599 0 190924 0 0 0 Janet Miele-Powers 153470 0 0 0 398 0 0 0 17999 0 171867 0 0 0 Regina Melly 67019 131987 8419 16581 229 452 4859 9569 0 0 80526 158589 0 0 Marie Rosenthal 87547 91120 7350 7650 312 325 6518 6784 8498 8844 110225 114723 0 0 Mark Levy 59809 127095 9600 20400 7580 16107 0 0 3077 6539 80066 170141 0 0 Myint Si 190563 0 3244 0 1980 0 14004 0 16437 0 226228 0 0 0 Simon Kassabian 197151 0 0 0 531 0 12533 0 4808 0 215023 0 0 0 Joann Reinhardt 175771 0 0 0 690 0 10463 0 19137 0 206061 0 0 0 Edward Meehan 170547 0 5000 0 1980 0 10165 0 26200 0 213892 0 0 0 Renee Hoffman 57358 121885 0 0 413 877 3466 7365 8562 18194 69799 148321 0 0 Part I, Line 1a 1) Gross-up payments 2) Mark Levy 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, written employment contracts, compensation surveys or studies, and approval by the compensation committee of the board. Part I, Line 4b Audrey S. Weiner participated in a supplemental defined benefit retirement plan. The accrual for the year was $14,750. Thomas J. Gilmartin participated in a supplemental defined contribution retirement plan. The accrual for the year was $44,200 and received payments of $12,034. 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 $26,394 and received payments of $54,874. Judith Nicholson participated in a supplemental defined contribution retirement plan. The accrual for the year was $31,200 and received payments of $8,636. Part I, Line 7 The bonus is based upon President and CEO and Chief Administrative Officer achieving goals set at the beginning of the year. The bonus is recommended and approved by the compensation committee and the chair of the board of directors of Jewish Home Lifecare. 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 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 Committee of Jewish Home Lifecare and Subsidiaries for its review and approval. Once the Audit 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 Committee of the Board of Jewish Home Lifecare and Subsidiaries 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 Trustees or the Governance Committee determines that a conflict of interest exists, the Trustee with the conflict may not take part in the decision process to which the conflict relates. Such disclosure and the fact that the Trustee did not vote or participate in the deliberations shall be recorded in the relevant minutes. Form 990, Part VI, Section B, line 15 Annually, the Chairman of the Board, 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 on November 12, 2012. 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in beneficial interest in related organization 2,508,312. Adjustment for pension liability funded status -2,210,337. loss on disposal of fixed assets Audit Committee Form 990, Part XII, Line 2c The audit committee of the organization has the oversight responsibility for the audit of its financial statements. As part of the financial statement audit process, the aduit 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 audit committee 5. Review of independent audit firm's annual 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 Harry and Jeanette Weinberg Campus Bronx 120 West 106th Street New York NY 10025 237071900 Provides care for the elderly NY 501(c)(3) 9 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 0 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 0 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 0 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 0 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 0 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 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 Jewish Home Lifecare Managed Care Inc 120 West 106th Street New York NY 10025 461073156 Provides care for the elderly DE 501(c)(3) 9 Jewish Home Lifecare 0 2614 Kingsbridge Corp 120 West 106th Street New York NY 10025 132749776 Provides parking garages 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 garages 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 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 Jewish Home Lifecare Home Assistance Personnel Inc M 5822607 cost Jewish Home Lifecare Transportation Services LLC M 1086478 cost