WILLOW GARDENS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WILLOW GARDENS INC (EIN 45-1019853)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202443209349301504
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T00:07:14-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE SUITE 301 | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451019853 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLOW GARDENS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 9146322804 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 391 PELHAM ROAD | AddressLine1Txt |
| City | NEW ROCHELLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10805 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINA L VILLANUEVA | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9146322804 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA MODELSON | PreparerPersonNm |
| PTIN | P01603524 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2024-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RITA C MABLI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 391 PELHAM ROAD | AddressLine1Txt |
| City | NEW ROCHELLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10805 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,267,310 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WILLOWGARDENS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A 68 BED RESIDENTIAL FACILITY FOR THE ELDERLY IN NEW ROCHELLE, NEW YORK. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 108 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $240,304 | PYContributionsGrantsAmt |
| CY Contributions Grants | $155,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,734,718 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,106,898 | CYProgramServiceRevenueAmt |
| PY Investment Income | $544 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,404 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,546 | PYOtherRevenueAmt |
| CY Other Revenue | $4,008 | CYOtherRevenueAmt |
| PY Total Revenue | $5,991,112 | PYTotalRevenueAmt |
| CY Total Revenue | $8,267,310 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,510,556 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,195,419 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,984,903 | PYOtherExpensesAmt |
| CY Other Expenses | $3,695,575 | CYOtherExpensesAmt |
| PY Total Expenses | $6,495,459 | PYTotalExpensesAmt |
| CY Total Expenses | $8,890,994 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$504,347 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$623,684 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,949,768 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,498,366 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,693,211 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,865,493 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,256,557 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,632,873 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WILLOW GARDENS, INC ("WILLOW GARDENS") PURPOSE IS TO OPERATE A RESIDENTIAL NURSING FACILITY FOR THE ELDERLY IN NEW ROCHELLE, NEW YORK UNDER SECTION 232 OF THE NATIONAL HOUSING ACT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,589,521 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $8,106,898 | RevenueAmt |
| Desc | LOCATED ON OUR 7.4 ACRE CAMPUS OF COMPREHENSIVE CARE, WILLOW GARDENS BRINGS TOGETHER SENIORS WITH COGNITIVE IMPAIRMENTS IN ONE DEDICATED RESIDENTIAL COMMUNITY. YOUR LOVED ONE BENEFITS FROM OUR 100+ YEARS OF EXPERIENCE IN ALZHEIMER'S AND DEMENTIA CARE, IN A NEW, STATE-OF-THE-ART FACILITY STAFFED BY CARING PROFESSIONALS WHO WILL ENSURE THE SAFETY, COMFORT, AND CARE OF YOUR FAMILY MEMBER ON A DAILY BASIS.YOUR LOVED ONES WILL ENJOY WILLOW GARDENS' BEST-IN-CLASS AMENITIES, DESIGNED WITH THE SPECIAL NEEDS OF ADULTS WITH MEMORY IMPAIRMENT IN MIND: VISUAL CUES AND CONTRASTING COLORS STIMULATE MEMORY AND HELP RESIDENTS IDENTIFY THEIR SURROUNDINGS. THEY'LL ALSO ENJOY THE FREEDOM TO ROAM THE RESIDENCE AND TO STROLL A SECURE WALKING GARDEN. | Desc |
| Total Program Service Expenses | $7,589,521 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 108 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RITA C MABLI | PersonNm |
| Phone | 9146322804 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 391 PELHAM ROAD | AddressLine1Txt |
| City | NEW ROCHELLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10805 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RITA C MABLI | ||||||||
| PRESIDENT & CEO | 0.50 | 37.00 | Yes (X) | Yes (X) | $0 | $1,147,256 | $97,098 | |
| MALCOLM LAZARUS | ||||||||
| CHAIRMAN | 0.50 | 3.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARK HARTMAN | ||||||||
| VICE CHAIR | 0.50 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROSEMARY MCLAUGHLIN | ||||||||
| SECRETARY & TREASURER | 0.50 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANTHONY NARDOZZI | ||||||||
| DIRECTOR | 0.50 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| DONALD DUBERSTEIN | ||||||||
| DIRECTOR | 0.50 | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| JAMES STAUDT | ||||||||
| DIRECTOR | 0.50 | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| PEARL QUARLES | ||||||||
| DIRECTOR THRU 10/2023 | 0.50 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINA L VILLANUEVA | ||||||||
| CFO | 0.50 | 37.00 | Yes (X) | $0 | $351,223 | $55,134 | ||
| SAMANTHA DIXON | ||||||||
| LICENSED PRACTICAL NURSE | 37.50 | 0.00 | $139,658 | $0 | $2,231 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $139,658 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,498,479 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,463 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NEXDINE LLC | |||||
| 905B SOUTH MAIN STREET STE 303 | MANFIELD | MA | 02048 | FOOD SERVICES | $329,642 |
| UNITED HEBREW GERIATRIC CENTER | |||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | MANAGEMENT SERVICES | $288,000 |
| DICARLO DISTRIBUTORS INC | |||||
| 1630 NORTH OCEAN AVE | HOLTSVILLE | NY | 11742 | FOOD SERVICES | $214,727 |
| ALLPRO NYC LLC | |||||
| 1225 FRANKLIN AVENUE STE 325 | GARDEN CITY | NY | 11412 | STAFFING AGENCY | $188,318 |
| ANDRON CONSTRUCTION CORP | |||||
| 21 ANDERSON LN | GOLDENS BRIDGE | NY | 10526 | CONSTRUCTION SERVICES | $171,635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $150,000 | RelatedOrganizationsAmt |
| All Other Contributions | $5,000 | AllOtherContributionsAmt |
| Total Contributions | $155,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENTAL INCOME | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $8,106,898 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,106,898 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,106,898 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,404 | TotalRevenueColumnAmt |
| Exclusion | $1,404 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| RESIDENT CHARGES | 900099 | $3,890 | $3,890 |
| MISCELLANEOUS INCOME | 900099 | $118 | $118 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,008 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,267,310 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,106,898 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,412 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,417,422 | TotalAmt |
| Program Services | $3,933,134 | ProgramServicesAmt |
| Management And General | $484,288 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,132 | TotalAmt |
| Program Services | $15,254 | ProgramServicesAmt |
| Management And General | $1,878 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,149 | TotalAmt |
| Program Services | $291,283 | ProgramServicesAmt |
| Management And General | $35,866 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,716 | TotalAmt |
| Program Services | $386,167 | ProgramServicesAmt |
| Management And General | $47,549 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,000 | TotalAmt |
| Management And General | $288,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,967 | TotalAmt |
| Management And General | $2,967 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,460 | TotalAmt |
| Management And General | $19,460 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $822,234 | TotalAmt |
| Program Services | $485,946 | ProgramServicesAmt |
| Management And General | $336,288 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,235 | TotalAmt |
| Program Services | $144,546 | ProgramServicesAmt |
| Management And General | $59,689 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,402 | TotalAmt |
| Program Services | $15,569 | ProgramServicesAmt |
| Management And General | $19,833 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $797,206 | TotalAmt |
| Program Services | $797,206 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $686 | TotalAmt |
| Management And General | $686 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25 | TotalAmt |
| Management And General | $25 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,949 | TotalAmt |
| Program Services | $242,949 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,541 | TotalAmt |
| Program Services | $630,541 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,848 | TotalAmt |
| Program Services | $115,848 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $346,787 | $346,787 | |
| REPAIRS AND MAINTENANCE | $96,897 | $96,897 | |
| RECREATION AND REHAB | $85,151 | $85,151 | |
| BAD DEBT EXPENSE | $4,334 | $4,334 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,853 | TotalAmt |
| Program Services | $2,243 | ProgramServicesAmt |
| Management And General | $610 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,890,994 | TotalAmt |
| Program Services | $7,589,521 | ProgramServicesAmt |
| Management And General | $1,301,473 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,369 | BOYAmt |
| EOY | $296,649 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $586,850 | BOYAmt |
| EOY | $693,850 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,054 | BOYAmt |
| EOY | $11,589 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,786 | BOYAmt |
| EOY | $132,322 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,683,933 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,320,167 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,924,138 | BOYAmt |
| EOY | $19,363,766 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,571 | BOYAmt |
| EOY | $190 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,949,768 | BOYAmt |
| EOY | $20,498,366 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,069,112 | BOYAmt |
| EOY | $1,210,894 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,003 | BOYAmt |
| EOY | $300 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,570,013 | BOYAmt |
| EOY | $16,588,197 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,083 | BOYAmt |
| EOY | $66,102 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,693,211 | BOYAmt |
| EOY | $17,865,493 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,256,557 | BOYAmt |
| EOY | $2,632,873 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,256,557 | BOYAmt |
| EOY | $2,632,873 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,949,768 | BOYAmt |
| EOY | $20,498,366 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$623,684 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $107,285 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $408,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $240,304 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $155,000 | CurrentTaxYearAmt |
| Total | $910,977 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,811,094 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,496,183 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,942,577 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,734,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,106,898 | CurrentTaxYearAmt |
| Total | $28,091,470 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,811,094 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,603,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,350,965 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,975,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,261,898 | CurrentTaxYearAmt |
| Total | $29,002,447 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,002,447 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $618 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $287 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,404 | CurrentTaxYearAmt |
| Total | $4,881 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $618 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $287 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,404 | CurrentTaxYearAmt |
| Total | $4,881 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $154,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,325 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,546 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,008 | CurrentTaxYearAmt |
| Total | $177,776 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,813,719 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,758,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,354,577 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,991,112 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,267,310 | CurrentTaxYearAmt |
| Total | $29,185,104 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99290 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER RESIDENT CHARGES - 2019 AMOUNT: $ 597. 2020 AMOUNT: $ 4,300. 2021 AMOUNT: $ 3,325. 2022 AMOUNT: $ 4,304. 2023 AMOUNT: $ 3,890. INSURANCE SETTLEMENT - 2020 AMOUNT: $ 150,000. MISCELLANEOUS INCOME - 2022 AMOUNT: $ 851. 2023 AMOUNT: $ 118. RECOVERY OF BAD DEBT EXPENSE - 2022 AMOUNT: $ 10,391. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $139,648 | OtherCostOrOtherBasisAmt |
| Book Value | $139,648 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,707,748 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,961,615 | DepreciationAmt |
| Book Value | $18,746,133 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $836,537 | OtherCostOrOtherBasisAmt |
| Depreciation | $358,552 | DepreciationAmt |
| Book Value | $477,985 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,363,766 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTIES | Desc |
| Amt | $66,102 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $66,102 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,267,310 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,267,310 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,267,310 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,890,994 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,890,994 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,890,994 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RITA C MABLI | ||||||||||||||
| PRESIDENT & CEO | $0 | $1,079,766 | $0 | $64,400 | $0 | $3,090 | $0 | $11,616 | $0 | $85,482 | $0 | $1,244,354 | $0 | $0 |
| CHRISTINA L VILLANUEVA | ||||||||||||||
| CFO | $0 | $330,578 | $0 | $20,000 | $0 | $645 | $0 | $11,616 | $0 | $43,518 | $0 | $406,357 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE COMPENSATION OF THE PRESIDENT AND CEO IS PAID BY A RELATED ORGANIZATION, UNITED HEBREW GERIATRIC CENTER. THE SENIOR CHAIR AND THE SECRETARY OF THE BOARD SHALL CONSTITUTE AN AD-HOC COMPENSATION COMMITTEE. THE SENIOR CHAIR IS EMPOWERED AND AUTHORIZED TO NEGOTIATE AN EMPLOYMENT AGREEMENT WITH THE PRESIDENT & CEO AND ANY MODIFICATIONS OR EXTENSIONS THERETO IN ACCORDANCE WITH TERMS AND CONDITIONS ESTABLISHED BY THE AD-HOC COMPENSATION COMMITTEE. ANY MEMBER OF THE BOARD MAY REVIEW THE TERMS OF ALL SUCH EMPLOYMENT AGREEMENTS WITH THE SENIOR CHAIR. THE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE IS DOCUMENTED IN THE MEETING MINUTES. THE LAST COMPENSATION REVIEW WAS PERFORMED IN 2023. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | WILLOW GARDENS HAS ENTERED INTO A PROPERTY MANAGEMENT AGREEMENT WITH A RELATED TAX-EXEMPT ENTITY, UNITED HEBREW GERIATRIC CENTER, WHICH PROVIDES FOR RENTAL MANAGEMENT, REPAIRS AND SUPERVISION. PROPERTY MANAGEMENT FEE EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2023 WAS $288,000. TWO INDIVIDUALS, THE PRESIDENT & CEO AND THE CFO, WERE COMPENSATED BY THE MANAGEMENT COMPANY. THEIR COMPENSATION IS LISTED ON PART VII AND SCHEDULE J. |
| FORM 990, PART VI, SECTION B, LINE 11B | WILLOW GARDENS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. IF ANY ISSUES ARISE, THEY ARE FORWARDED TO THE OUTSIDE ACCOUNTANT AND THE BOARD REVIEWS AFTER REVISIONS AND RESOLUTIONS. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY DIRECTOR, ANY PERSON WITH BOARD-DELEGATED POWERS, ANY OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS OR ANY EMPLOYEE OF THE CORPORATION, WHO HAS A DIRECT OR INDIRECT "FINANCIAL INTEREST OR "NON-FINANCIAL INTEREST" IS AN "INTERESTED PERSON". THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL OR NON-FINANCIAL INTEREST IN THE PROPOSED TRANSACTION OR ARRANGEMENT, AND MUST FURTHER DISCLOSE ALL MATERIAL FACTS TO THE FINANCE COMMITTEE. ABSENT FULL DISCLOSURE, NO TRANSACTION OR ARRANGEMENT SHALL BE MADE WITH THE PERSON OR ENTITY IN WHICH THE INTERESTED PERSON HAS AN INTEREST. IN THE CASE OF AN EMPLOYEE, THE EMPLOYEE SHOULD NOTIFY THE CEO, WHO WILL CONSULT WITH SUCH OTHERS AS MAY BE APPROPRIATE BEFORE BRINGING THE ISSUE TO THE FINANCE COMMITTEE. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING. AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING IMMEDIATELY AND SHALL NOT BE PRESENT DURING THE DISCUSSION OF, OR THE VOTE ON, THE PROPRIETY OF THE TRANSITION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| UNITED HOME FOR AGED HEBREW DBA UNITED HEBREW GERIATRIC CENTER | |||||||||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | 131663975 | NURSING HOME | NY | 501(C)(3) | LINE 10 | N/A | 0 | |
| UGC FOUNDATION INC | |||||||||||
| 60 WILLOW DRIVE | NEW ROCHELLE | NY | 10805 | 133930505 | FUNDRAISING | NY | 501(C)(3) | LINE 7 | 0 | UNITED HEBREW GERIATRIC CENTER | |
| SOUNDVIEW APARTMENTS HOUSING DEVELOPMENT FUND COMPANY | |||||||||||
| 60 WILLOW DRIVE | NEW ROCHELLE | NY | 10805 | 132955399 | SENIOR HOUSING FACILITY | NY | 501(C)(3) | PF | 0 | UNITED HEBREW GERIATRIC CENTER | |
| MEADOW LANE HOUSING DEVELOPMENT FUND COMPANY INC | |||||||||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | 463825709 | SENIOR HOUSING FACILITY | NY | 501(C)(3) | LINE 10 | 0 | UNITED HEBREW GERIATRIC CENTER | |
| WILLOW TOWERS INC | |||||||||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | 134097985 | SENIOR HOUSING FACILITY | NY | 501(C)(3) | LINE 10 | 0 | UNITED HEBREW GERIATRIC CENTER | |
| UNITED HEBREW OF NEW ROCHELLE CERTIFIED HOME HEALTH AGENCY INC | |||||||||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | 464312396 | HOME HEALTH AGENCY | NY | 501(C)(3) | LINE 10 | 0 | UNITED HEBREW GERIATRIC CENTER | |
| AZOR CARE AT HOME INC | |||||||||||
| 391 PELHAM ROAD | NEW ROCHELLE | NY | 10805 | 814867272 | HOME HEALTH AGENCY | NY | 501(C)(3) | LINE 10 | 0 | UNITED HEBREW GERIATRIC CENTER | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments