JEWISH HOME LIFE COMMUNITIES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JEWISH HOME LIFE COMMUNITIES INC (EIN 47-4755353)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-03
IRS object ID
202431249349301408
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-03T09:01:23-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580692043PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MAULDIN & JENKINS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 GALLERIA PKWY SE STE 1700AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303395946ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474755353EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH HOME LIFE COMMUNITIES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone4043518410PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13150 HOWELL MILL ROADAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303272108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNEELAM RAHATEKARPersonNm
Person TitleCFO & COOPersonTitleTxt
Phone4043518410PhoneNum
Signature2024-05-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNEELAMPersonFirstNm
Person LastRAHATEKARPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY JO ALEXANDERPreparerPersonNm
PTINP00002534PTIN
Phone7709558600PhoneNum
Preparation2024-05-02PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY GOPENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13150 HOWELL MILL ROADAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303272108ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,481,723GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JEWISHHOMELIFE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O FOR COMPLETE MISSION STATEMENT.TO SUPPORT THE JOURNEY OF AGING THROUGH HEALTH AND DAILY LIVING SOLUTIONS, GUIDED BY JEWISH VALUES.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee329TotalEmployeeCnt
Total Volunteers16TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,967,642PYContributionsGrantsAmt
CY Contributions Grants$3,291,825CYContributionsGrantsAmt
PY Program Service Revenue$9,136,049PYProgramServiceRevenueAmt
CY Program Service Revenue$9,162,636CYProgramServiceRevenueAmt
PY Investment Income$1,019PYInvestmentIncomeAmt
CY Investment Income$15,478CYInvestmentIncomeAmt
PY Other Revenue-$82,695PYOtherRevenueAmt
CY Other Revenue$4,713CYOtherRevenueAmt
PY Total Revenue$15,022,015PYTotalRevenueAmt
CY Total Revenue$12,474,652CYTotalRevenueAmt
PY Grants And Similar Paid$295,996PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$450,316CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$8,044,102PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,308,043CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$941,630CYTotalFundraisingExpenseAmt
PY Other Expenses$3,983,255PYOtherExpensesAmt
CY Other Expenses$4,914,135CYOtherExpensesAmt
PY Total Expenses$12,323,353PYTotalExpensesAmt
CY Total Expenses$13,672,494CYTotalExpensesAmt
PY Revenues Less Expenses$2,698,662PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,197,842CYRevenuesLessExpensesAmt
Total Assets BOY$30,916,158TotalAssetsBOYAmt
Total Assets EOY$29,052,498TotalAssetsEOYAmt
Total Liabilities BOY$5,598,776TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,932,958TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$25,317,382NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$24,119,540NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE FACILITIES AND SERVICES FOR THOSE ELDERLY AND DISABLED WHO NEED LONG AND SHORT TERM PHYSICAL, PSYCHOLOGICAL AND/OR SOCIAL CARE, IN A MANNER CONSISTENT WITH JEWISH VALUES; SERVE AS ONE OF THE PROFESSIONAL RESOURCES TO THE COMMUNITY REGARDING AGING, DISABILITIES AND HEALTH, AND THE DEVELOPMENT OF EFFECTIVE APPROACHES TO CARE AND SERVICES TO THE AGING AND DISABLED; PROVIDE SUPPORT SERVICES FOR FAMILY MEMBERS OF ELDERLY AND DISABLED EITHER ON OUR WAITING LIST AND/OR UTILIZING ANY SERVICE PROVIDED BY JEWISH HOME LIFE COMMUNITIES, INC. AND RELATED ENTITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,106,789ExpenseAmt
Revenue$5,173,696RevenueAmt
DescBERMAN COMMONSBERMAN COMMONS IS THE LICENSED ASSISTED LIVING AND MEMORY CARE COMMUNITY IN THE JEWISH HOME LIFE COMMUNITIES FAMILY. WE HELP RESIDENTS LIVE AS INDEPENDENTLY AS POSSIBLE BY OFFERING PERSONALIZED CARE IN A WARM, VIBRANT ENVIRONMENT THAT IS WELCOMING TO ALL. RESIDENTS CAN EASILY STAY CONNECTED TO THEIR COMMUNITY, ACTIVITIES AND LIFESTYLE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,619,775ExpenseAmt
Revenue$2,590,013RevenueAmt
DescECKSTEIN HOME CAREECKSTEIN HOME CARE, PREVIOUSLY "THE ONE GROUP," PROVIDES A SOLUTION FOR FAMILIES NEEDING PRIVATE HOME CARE AND COMPANIES SEEKING SUPPLEMENTAL MEDICAL STAFFING.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$756,874ExpenseAmt
Grant$450,316GrantAmt
Revenue$1,398,927RevenueAmt
DescTHE AUXILIARY AND ALL OTHER PROGRAM EXPENSES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$9,483,438TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee329EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNEELEM RAHATEKARPersonNm
Phone4043513536PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13160 HOWELL MILL ROAD NWAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303272111ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
HARLEY TABAK
PRESIDENT AND CEO, OUTGOING28.0012.00Yes (X)$476,734$0$8,772
JEFFREY GOPEN
PRESIDENT AND CEO28.0012.00Yes (X)$366,525$0$18,398
NEELAM RAHATEKAR
CFO & COO28.0012.00Yes (X)$320,859$0$8,902
NAREEN BENNETT
DIRECTOR OF QUALITY & TRAINING40.00$156,700$0$12,533Yes (X)
ANGELA FOUNTAIN
CHIEF HR OFFICER40.00$132,278$0$12,729Yes (X)
STEPHANIE WYATT
CHIEF DEVELOPMENT OFFICER34.006.00$130,398$0$8,920Yes (X)
LATOYA CLARKE
DIRECTOR OF NURSING40.00$123,516$0$12,412Yes (X)
KARA GOLD
MED SER VP40.00$131,898$0$3,912Yes (X)
CHERYL CHAMBERS
EXECUTIVE DIRECTOR20.0020.00Yes (X)$46,073$46,073$0
JEFF BERMAN
BOARD CHAIR2.000.50Yes (X)$0$0$0Yes (X)
CANDY BERMAN
VICE BOARD CHAIR2.000.50Yes (X)$0$0$0Yes (X)
RANDY KORACH
SECRETARY2.000.50Yes (X)$0$0$0Yes (X)
IRWIN SIEGEL
CHAIRPERSON OF RESOURCE DEVELOPMENT COMMITTEE2.000.50$0$0$0Yes (X)
HERMAN SCHWARZ
CHAIRPERSON OF QUALITY/RISK MGMT. COMMITTEE2.000.50$0$0$0Yes (X)
SUSAN REISNER
CHAIRPERSON OF GOVERNANCE COMMITTEE2.000.50$0$0$0Yes (X)
DAVID HERSKOVITS
CHAIRPERSON OF FINANCE/AUDIT COMMITTEE2.000.50$0$0$0Yes (X)
MICHAEL AXELROD
IMMEDIATE PAST BOARD CHAIR2.000.50$0$0$0Yes (X)
GEOFFREY BROWN
DIRECTOR2.000.50$0$0$0Yes (X)
JEFF BRICKMAN
DIRECTOR2.000.50$0$0$0Yes (X)
JOHN PERLMAN
DIRECTOR2.000.50$0$0$0Yes (X)
JUDY STOLOVITZ
DIRECTOR2.000.50$0$0$0Yes (X)
NANCY CANTER WEINER
DIRECTOR2.000.50$0$0$0Yes (X)
JAMES SIMONS
DIRECTOR2.000.50$0$0$0Yes (X)
DEBORAH MASLIA
DIRECTOR2.000.50$0$0$0Yes (X)
STEVE FETTER
DIRECTOR2.000.50$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,884,981TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$46,073TotReportableCompRltdOrgAmt
Total Other Compensation$86,578TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K15IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
KARE TECHNOLOGIES
1123 YALE STHOUSTONTX77008STAFFING AGENCY$436,890
SYSCO FOOD SERVICES OF ATLANTA
2225 RIVERDALE RDCOLLEGE PARKGA30349FOOD SERVICES$188,914
THE KOSHER GOURMET INC
2153 BRIARCLIFF RD NEATLANTAGA30329FOOD SERVICES$136,165
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Membership Dues$24,556MembershipDuesAmt
Related Organizations$1,092,989RelatedOrganizationsAmt
Government Grants$447,225GovernmentGrantsAmt
All Other Contributions$1,727,055AllOtherContributionsAmt
Total Contributions$3,291,825TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSISTED LIVING REVENUE623000$5,173,696$5,173,696
NURSING SERVICE REVENUE623000$2,728,061$2,728,061
MANAGEMENT FEE REVENUE561000$1,176,696$1,176,696
OTHER REVENUE900099$84,183$84,183
FieldValueIRS element (for citing)
Total Program Service Revenue$9,162,636TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,478TotalRevenueColumnAmt
Exclusion$15,478ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$11,784GrossSalesOfInventoryAmt
Cost Of Goods Sold$7,071CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,713TotalRevenueColumnAmt
Exclusion$4,713ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,474,652TotalRevenueColumnAmt
Related Or Exempt Func Income$9,162,636RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$20,191ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$450,316TotalAmt
Program Services$450,316ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$975,514TotalAmt
Management And General$975,514ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,182,360TotalAmt
Program Services$4,735,076ProgramServicesAmt
Management And General$883,640ManagementAndGeneralAmt
Fundraising$563,644FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$104,304TotalAmt
Program Services$104,304ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$540,096TotalAmt
Program Services$356,585ProgramServicesAmt
Management And General$178,072ManagementAndGeneralAmt
Fundraising$5,439FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$505,769TotalAmt
Program Services$354,478ProgramServicesAmt
Management And General$151,291ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,995TotalAmt
Management And General$31,995ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$103,374TotalAmt
Management And General$103,374ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$904,128TotalAmt
Program Services$752,311ProgramServicesAmt
Management And General$151,817ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$313,687TotalAmt
Program Services$7,416ProgramServicesAmt
Management And General$48ManagementAndGeneralAmt
Fundraising$306,223FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$288,882TotalAmt
Program Services$26,625ProgramServicesAmt
Management And General$255,127ManagementAndGeneralAmt
Fundraising$7,130FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$176,157TotalAmt
Program Services$89,568ProgramServicesAmt
Management And General$85,902ManagementAndGeneralAmt
Fundraising$687FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$432,410TotalAmt
Program Services$432,410ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$19,008TotalAmt
Program Services$13,454ProgramServicesAmt
Management And General$5,554ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$267,959TotalAmt
Program Services$6,978ProgramServicesAmt
Management And General$238,747ManagementAndGeneralAmt
Fundraising$22,234FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$139,382TotalAmt
Program Services$139,382ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$668,993TotalAmt
Program Services$668,993ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$559,602TotalAmt
Program Services$508,260ProgramServicesAmt
Management And General$51,342ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
RAW FOOD & SUPPLIES$390,596$390,596
NURSING SUPPLIES$116,703$116,703
RECREATIONAL ACTIVITIES$102,310$102,310
DUES & SUBSCRIPTIONS$85,127$19,197$60,546$5,384

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$313,822TotalAmt
Program Services$208,476ProgramServicesAmt
Management And General$74,457ManagementAndGeneralAmt
Fundraising$30,889FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,672,494TotalAmt
Program Services$9,483,438ProgramServicesAmt
Management And General$3,247,426ManagementAndGeneralAmt
Fundraising$941,630FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,733,113BOYAmt
EOY$935,246EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$606,096BOYAmt
EOY$846,815EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,691,172BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,910,360LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,530,072LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,851,872BOYAmt
EOY$18,380,288EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$33,285BOYAmt
EOY$206,447EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$6,000,620BOYAmt
EOY$8,683,702EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,916,158BOYAmt
EOY$29,052,498EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$552,528BOYAmt
EOY$657,018EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$4,241,703BOYAmt
EOY$3,716,970EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$804,545BOYAmt
EOY$558,970EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,598,776BOYAmt
EOY$4,932,958EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$25,317,382BOYAmt
EOY$24,119,540EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,317,382BOYAmt
EOY$24,119,540EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,916,158BOYAmt
EOY$29,052,498EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,197,842ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,437,682CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,730,450CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,196,072CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,967,642CurrentTaxYearMinus1YearAmt
Current Tax Year$3,291,825CurrentTaxYearAmt
Total$18,623,671TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,437,682CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,730,450CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,196,072CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,967,642CurrentTaxYearMinus1YearAmt
Current Tax Year$3,291,825CurrentTaxYearAmt
Total$18,623,671TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$499,468SubstantialContributorsTotAmt
Public Support Total170$18,124,203PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$42CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$196CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,019CurrentTaxYearMinus1YearAmt
Current Tax Year$15,478CurrentTaxYearAmt
Total$16,825TotalAmt
FieldValueIRS element (for citing)
Total Support$18,640,496TotalSupportAmt
Gross Receipts Rltd Activities$56,592,503GrossReceiptsRltdActivitiesAmt
Public Support CY1700.97230PublicSupportCY170Pct
Public Support PY1700.95570PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$572,917OtherCostOrOtherBasisAmt
Book Value$572,917BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,190,922OtherCostOrOtherBasisAmt
Depreciation$5,021,430DepreciationAmt
Book Value$16,169,492BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$349,915OtherCostOrOtherBasisAmt
Depreciation$82,916DepreciationAmt
Book Value$266,999BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,796,606OtherCostOrOtherBasisAmt
Depreciation$425,726DepreciationAmt
Book Value$1,370,880BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,380,288TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM AFFILIATES$6,026,944
RIGHT OF USE ASSETS$2,656,758
FieldValueIRS element (for citing)
Total Book Value Other Assets$8,683,702TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$558,970Amt
FieldValueIRS element (for citing)
Total Liability$558,970TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION QUALIFIES AS A CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS, INCLUDING UNRELATED BUSINESS TAXABLE INCOME, THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
THE WILLIAM BREMAN JEWISH HOME INC
3150 HOWELL MILL ROAD NWATLANTAGA30327580610059501 (C) 3$430,166$0TO FUND OPERATIONAL EXPENSES.
JEWISH FEDERATION OF GREATER ATLANTA
1440 SPRING ST NWATLANTAGA30309581021791501 (C) 3$20,000$0TO FUND OPERATIONAL EXPENSES
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
HARLEY TABAK
PRESIDENT AND CEO, OUTGOING$419,334$0$57,400$0$0$0$0$0$8,772$0$485,506$0$0$0
JEFFREY GOPEN
PRESIDENT AND CEO$344,525$0$22,000$0$0$0$9,626$0$8,772$0$384,923$0$0$0
NEELAM RAHATEKAR
CFO & COO$290,859$0$30,000$0$0$0$130$0$8,772$0$329,761$0$0$0
NAREEN BENNETT
DIRECTOR OF QUALITY & TRAINING$152,700$0$4,000$0$0$0$3,761$0$8,772$0$169,233$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationEXECUTIVE MANAGEMENT RECEIVED DISCRETIONARY BONUSES APPROVED BY THE BOARD: JEFFREY GOPEN $22,000 NEELAM RAHATEKAR $30,000 NAREEN BENNETT $4,000ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 PART V, LINE 2THE ORGANIZATION UTILIZES A RELATED ENTITY AS COMMON PAYMASTER. THE WILLIAM BREMAN JEWISH HOME, INC., EIN # 58-0610059 PREPARES PAYROLL AND ISSUES REPORTS FOR JEWISH HOME LIFE COMMUNITIES, INC. AND ALL RELATED ENTITIES. THE RELATED ENTITY IS REIMBURSED FOR PAYROLL-RELATED EXPENSES FOR THE FILING ENTITY.
FORM 990, PART VI, SECTION B, LINE 11BAFTER THE FORM 990 IS REVIEWED BY THE CFO FOR COMPLETENESS AND ACCURACY, IT IS REVIEWED BY THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS POLICIES IN PLACE PROHIBITING ANY ACTIVITY THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST WITH BOARD OF DIRECTOR RESPONSIBILITIES. THESE POLICIES ARE REGULARLY COMMUNICATED TO BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD OF DIRECTORS REVIEWS THE ACCOMPLISHMENTS OF THE CEO AGAINST GOALS ON AN ANNUAL BASIS AS WELL AS SALARIED DATA FOR COMPARABLE POSITIONS. THE CEO EVALUATES THE PERFORMANCE OF OTHER EXECUTIVES AGAINST GOALS AND SETS COMPENSATION ACCORDINGLY.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, JEWISH HOME LIFE COMMUNITIES INC. WILL PRODUCE ANY GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990 PART XI, LINE 2CTHERE HAVE BEEN NO CHANGES TO THE AUDITOR SELECTION PROCESS NOR THE REVIEW OF AUDITED FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEINEIN
BERMAN COMMONS LLC
3150 HOWELL MILL ROADATLANTAGA30327ASSISTED LIVING FACILITYGA$5,173,696$21,623,361JEWISH HOME LIFE COMMUNITIES
MARILYN GINSBERG ECKSTEIN HOME CARE LLC
3150 HOWELL MILL ROADATLANTAGA30327SUPPORT ELDERLY ACTIVITIESGA$2,650,289$2,196,826JEWISH HOME LIFE COMMUNITIES
THE AUXILIARY OF THE WILLIAM BREMAN JEWISH HOME LLC
3150 HOWELL MILL ROADATLANTAGA30327PRIVATE HOME CAREGA$96,428$350,435JEWISH HOME LIFE COMMUNITIES
JHLC MEDICAL SERVICES LLC
3150 HOWELL MILL ROADATLANTAGA30327SENIOR CAREGA$265,448$35,473JEWISH HOME LIFE COMMUNITIES364839107

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
THE WILLIAM BREMAN JEWISH HOME
3150 HOWELL MILL ROADATLANTAGA30327580610059ELDERLY AND DISABLED HOUSINGGA501 (C) 3509(A)(2)JEWISH HOME LIFE COMMUNITIES INCYes (1)
JEWISH HOME FOUNDATION INC
3150 HOWELL MILL ROADATLANTAGA30327204873372CHARITABLE, EDUCATIONAL, & RELIGIOUS PURPOSESGA501(C)3509(A)(3)JEWISH HOME LIFE COMMUNITIES INCYes (1)
THE VI AND MILTON WEINSTEIN HOSPICE
3150 HOWELL MILL ROADATLANTAGA30327582483753END OF LIFE SERVICE AND CAREGA501(C)3509(A)(2)JEWISH HOME LIFE COMMUNITIES INCYes (1)
THE JEWISH HOME TOWER INC
3150 HOWELL MILL ROADATLANTAGA30327581287829ELDERLY AND DISABLED HOUSINGGA501(C)3509(A)(2)JEWISH HOME LIFE COMMUNITIES INCYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
THE VI AND MILTON WEINSTEIN HOSPICE INC
L$262,584ACTUAL
THE WILLIAM BREMAN JEWISH HOME INC
L$731,640ACTUAL
THE JEWISH HOME FOUNDATION INC
C$689,218ACTUAL
THE JEWISH HOME TOWER INC
L$99,996ACTUAL
THE WILLIAM BREMAN JEWISH HOME INC
B$430,166ACTUAL

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.