2023-11-14T22:24:51-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 221500504 DAUGHTERS OF MIRIAM CENTER DAUG 9737723700 155 HAZEL STREET CLIFTON NJ 07015 FRANK DASILVA CEO 9737723700 2023-11-14 1 FRANK DASILVA XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X FRANK DASILVA 155 HAZEL STREET CLIFTON NJ 07015 47341559 0 X WWW.DAUGHTERSOFMIRIAMCENTER.ORG X 1920 NY TO PROVIDE A CONTINUUM OF HEALTH SERVICES AND NURSING PROGRAMS TO THE ELDERLY, EMPHASIZING QUALITY OF LIFE AND HUMAN DIGNITY. X 9 9 245 34 0 0 5482366 92738 20305848 11029831 4575 26606087 52343 39742 25845132 37768398 0 0 0 0 15222187 7887857 0 0 188605 10492144 13414126 25714331 21301983 130801 16466415 17872889 35471584 7997309 8619532 9875580 26852052 X TO PROVIDE A CONTINUUM OF HEALTH SERVICES AND NURSING PROGRAMS TO THE ELDERLY EMPHASIZING QUALITY OF LIFE AND HUMAN DIGNITY SIGNIFICANT ACTIVITIES INCLUDE SKILLED NURSING CARE, SUB-ACUTE SERVICES, AND INDEPENDENT LIVING. 0 1 9105714 0 8003106 THROUGH JUNE 2022, THE CENTER PROVIDED RESIDENTIAL, MEDICAL AND HEALTH SERVICES TO ELDERLY PERSONS BY OPERATING A 210 LICENSED BED LONG-TERM CARE FACILITY CONSISTING OF SUBACUTE, SKILLED NURSING AND RESIDENTIAL CARE BEDS. THROUGH THE DATE OF SALE IN JUNE 2022 THE ORGANIZATION PROVIDED 49,782 DAYS OF CARE TO 326 RESIDENTS. 2476614 0 2490330 THE CENTER OPERATES A 150-UNIT AFFORDABLE INDEPENDENT LIVING APARTMENT COMPLEX FOR SENIORS. WITH 28 UNITS SPECIALLY ADAPTED TO PERSONS WITH MOBILITY IMPAIREMENTS. 1123562 0 536395 THE CENTER OPERATES CONGREGATE SERVICES PROVIDING FOOD AND OTHER SUPPORT SERVICES TO ITS APARTMENT TENANTS. 12705890 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 40 0 245 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ NY X X RONIT MODDEL 9737723700 155 HAZEL STREET CLIFTON NJ 07015 JEFFREY SILVERSHEIN PRESIDENT THRU 11/12, CHAIRPERSON SINCE 11/22 1.00 1.00 X X 0 0 0 LESLIE LEVINE VICE CHAIR 1.00 0.00 X X 0 0 0 MONICA COHEN VICE PRESIDENT THRU 11/22 1.00 0.00 X X 0 0 0 GEORGE KRAMER VICE PRESIDENT THRU 11/22 1.00 0.00 X X 0 0 0 JAY I OPPER VICE PRESIDENT THRU 11/22 1.00 0.00 X X 0 0 0 BENSON J CHAPMAN TREASURER EFF. 11/22 1.00 0.00 X X 0 0 0 MARTIN S KENWOOD TREASURER THRU 11/22 1.00 0.00 X X 0 0 0 PHILIP MOSS ASSISTANT TREASURER THRU 11/22 1.00 1.00 X X 0 0 0 LEONARD THALER SECRETARY THRU 07/22 1.00 0.00 X X 0 0 0 STEVEN WEISHOLTZ SECRETARY EFF. 11/22 1.00 0.00 X X 0 0 0 MARCIA CHAPMAN ASSISTANT SECRETARY EFF. 11/22 1.00 0.00 X X 0 0 0 HOWARD B BAUM TRUSTEE THRU 11/22 0.30 1.00 X 0 0 0 LAWRENCE BERMAN TRUSTEE 0.30 0.00 X 0 0 0 MICHAEL I BIRNBERG TRUSTEE THRU 11/22 0.30 1.00 X 0 0 0 LAWRENCE S BOSS TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ELIOT H CHODOSH TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 H LOUIS CHODOSH TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 DAVID FELDMAN TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ALEXANDER FLEYSHER TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ANDREW KANTER VP THRU 1122 TRUSTEE 0.30 0.00 X X 0 0 0 ROBERT KANTOR TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 RANDI KOCHMAN ESQ TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ARTHUR R KRAMER TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 LARRY A LEVY TRUSTEE THRU 11/22 0.30 1.00 X 0 0 0 MICHAEL MIDLER TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 HOWARD M PHILLIPS TRUSTEE 0.30 0.00 X 0 0 0 MARC ROSENKRANTZ TRUSTEE 0.30 0.00 X 0 0 0 SOLOMON RYBANK TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ALBERT SAFER TRUSTEE THRU 11/22 0.30 1.00 X 0 0 0 SYLVIA SAFER TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 ADAM STEIGER TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 CIPORA O SCHWARTZ TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 PETER VON HALLE TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 DAVID WALDMAN TRUSTEE THRU 11/22 0.30 0.00 X 0 0 0 FRANK DASILVA CEO 46.00 4.00 X 250233 0 26885 FRED FEINSTEIN EXECUTIVE DIRECTOR 48.00 2.00 X 332466 0 2608 RONIT MODDEL CONTROLLER 30.00 4.00 X 106811 0 3486 PHILIP ZUNGRI DIRECTOR OF MAINTENANCE 40.00 0.00 X 165472 0 29999 CANDICE WISHBOW-LETO DIRECTOR OF NURSING THRU 6/22 40.00 0.00 X 100135 0 1727 CAREN SPEISER DIRECTOR OF MARKETING 46.00 4.00 X 197774 0 780 1152891 0 65485 13 0 1 0 PLANNED SECURITY SERVICES 150 SMITH ROAD PARSIPPANY NJ 07054 SECURITY SERVICES 281588 L & P FACILITIES MANAGEMENT LLC 6 HUNTINGTON DRIVE ANNANDALE NJ 08801 FACILITIES MGMT SERVICES 264265 SOLOMON PAGE PO BOX 75015 CHICAGO IL 60675 NURSING STAFFING 145481 TECHCARE LLC 33 HOLOHAN DRIVE PLAINSBORO NJ 08536 WEBSITE SERVICES 136871 MAN CONSTRUCTION CO INC 708 BELLEVILLE AVENUE BELLEVILLE NJ 07109 CONSTRUCTION SERVICES 119773 5 92738 92738 MEDICAID 623000 5055117 5055117 HOUSING FOR THE ELDERLY 623000 2490330 2490330 PRIVATE INSURANCE 623000 1651476 1651476 MEDICARE 623000 1179263 1179263 CONGREGATE SERVICES 722000 536395 536395 117250 117250 11029831 179248 179248 36000000 9573161 26426839 26426839 26426839 OTHER INCOME 900099 39742 39742 39742 37768398 11029831 0 26645829 X 774489 641286 115737 17466 5168083 4218924 826132 123027 295008 295008 1224772 1130075 79543 15154 425505 347361 68015 10129 75089 75089 33750 8750 25000 2148812 2004304 136848 7660 9784 4524 4863 397 879569 442652 428638 8279 139873 139525 348 591422 525316 62801 3305 19555 19555 284071 227257 53974 2840 549679 549679 PENSION TERMINATION 6530350 6530350 DIETARY SERVICES 1367169 1367169 MEDICAL SUPPLIES 392002 392002 NJ PROVIDER ASSESSMENT 364241 364241 28760 28262 498 21301983 12705890 8407488 188605 79672 777282 973432 564024 2548282 2548282 1509508 96901 46270 10536 165361 77114 14225216 11036574 12037276 3188642 513088 28208803 17872889 35471584 3255701 1535258 230125 747480 820279 51038 3691204 6285756 7997309 8619532 X 9875580 26852052 9875580 26852052 17872889 35471584 X 16466415 510057 0 X X 0 1 X 1 1 1 X 1021058 1529911 4883910 5482366 92738 13009983 24890952 25483817 21194544 20305848 11029831 102904992 25912010 27013728 26078454 25788214 11122569 115914975 0 0 0 115914975 19735 9271 4506 4575 179248 217335 19735 9271 4506 4575 179248 217335 222961 151395 102117 52343 39742 568558 26154706 27174394 26185077 25845132 11341559 116700868 0.99330 0.99540 0.00190 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MANAGEMENT FEE - 2018 AMOUNT: $ 100,881. 2019 AMOUNT: $ 100,881. VENDING MACHINE - 2018 AMOUNT: $ 6,890. 2019 AMOUNT: $ 6,206. 2020 AMOUNT: $ 6,050. 2021 AMOUNT: $ 3,666. OTHER INCOME - 2018 AMOUNT: $ 115,190. 2019 AMOUNT: $ 44,308. 2020 AMOUNT: $ 96,067. 2021 AMOUNT: $ 48,677. 2022 AMOUNT: $ 39,742. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 195565 195565 9959302 7665996 2293306 3751654 3215267 536387 318695 155311 163384 3188642 DUE FROM RELATED ORGANIZATION 28157765 SECRUITY DEPOSTIS 51038 28208803 PENSION TERMINATION LIABILITY 6260270 DUE TO THIRD PARTY PAYORS 25486 6285756 X 31238048 -6530350 -6530350 37768398 0 37768398 14771633 0 14771633 6530350 6530350 21301983 PART IV, LINE 2B: RESIDENTS' FUNDS ARE HELD BY THE CENTER ON BEHALF OF THE RESIDENTS. SUCH FUNDS REPRESENT LIVING ALLOWANCES RECEIVED BY RESIDENTS AS WELL AS OTHER RESIDENTS' FUNDS DEPOSITED WITH THE CENTER FOR SAFEKEEPING. THE FUNDS ARE DISBURSED BY THE CENTER AT THE REQUEST OF OR ON BEHALF OF RESIDENTS FOR THEIR PERSONAL USE. RESIDENTS' SECURITY DEPOSITS ARE ALSO HELD BY THE CENTER ON BEHALF OF THE RESIDENTS'. THESE FUNDS ARE SEGREGATED IN SEPARATE INTEREST-BEARING ACCOUNTS, INCLUDING CERTIFICATES OF DEPOSIT, FOR THE RESIDENTS AND TENANTS, AND ARE NOT AVAILABLE FOR OTHER USES. PART X, LINE 2: THE CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CENTER IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR YEARS PROPER TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION TERMINATION INCLUDED IN SALE OF NURSING HOME ON FINANCIAL STATEMENTS -6,530,350. PART XII, LINE 4B - OTHER ADJUSTMENTS: PENSION TERMINATION INCLUDED IN SALE OF NURSING HOME ON FINANCIAL STATEMENTS 6,530,350. X X X 0 0 0 0 0 0 0 1 0 FRED FEINSTEIN EXECUTIVE DIRECTOR 327666 0 0 0 4800 0 0 0 2608 0 335074 0 0 0 FRANK DASILVA CEO 238233 0 0 0 12000 0 0 0 26885 0 277118 0 0 0 CAREN SPEISER DIRECTOR OF MARKETING 197774 0 0 0 0 0 0 0 780 0 198554 0 0 0 PHILIP ZUNGRI DIRECTOR OF MAINTENANCE 165472 0 0 0 0 0 0 0 29999 0 195471 0 0 0 PART I, LINE 7 CERTAIN INDIVIDUALS LISTED ON FORM 990 PART VII RECEIVED DISCRETIONARY BONUSES DURING THE YEAR. NURSING HOME PROPERTY - LAND, BUILDING, EQUIPMENT, FURNITURE, AND PREPAID EXPENSES 2022-06-22 36000000 SELLING PRICE 155 HAZEL STREET LLC 2071 FLATBUSH AVE SUITE 22 BROOKLYN NY 11230 LLC 0 0 0 0 FORM 990, PART III, LINE 3 IN JUNE 2022, THE SALE OF THE ORGANIZATION'S NURSING HOME WAS COMPLETED. AS OF THAT DATE, THE ORGANIZATION CEASED TO OPERATE THE LONG TERM CARE FACILITY, AND NO LONGER PROVIDED SKILLED NURSING AND RESIDENTIAL CARE SERVICES. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING TRUSTEES/OFFICERS HAVE FAMILY RELATIONSHIPS: - H. LOUIS CHODOSH, MD AND ELIOT H. CHODOSH, MD - BENSON J CHAPMAN AND MARCIA CHAPMAN - ARTHUR AND GEORGE KRAMER - ALBERT AND SYLVIA SAFER FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED ITS BYLAWS DURING THE TAX YEAR. THE CHANGES INCLUDED THE FOLLOWING: - THE ORGANIZATION CHANGED ITS NAME FROM "DAUGHTERS OF MIRIAM CENTER FOR THE AGED" TO "DAUGHTERS OF MIRIAM". - THE ORGANIZATION CHANGED ITS BOARD COMPOSITION FROM "A MINIMUM OF 20 TO A MAXIMUM OF 30" TO "A MINIMUM OF 5 TO A MAXIMUM OF 9". - ALL LANGUAGES PERTAINING TO THE OPERATION OF THE NURSING HOME WAS REMOVED. FORM 990, PART VI, SECTION B, LINE 11B DAUGHTERS OF MIRIAM CENTER FOR THE AGED 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 THE AUDIT COMMITTEE AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. ANY QUESTIONS OR COMMENTS THE BOARD HAS ARE COMMUNICATED TO THE EXECUTIVE DIRECTOR AND RESOLVED. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EVERY DIRECTOR, TRUSTEE, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS OF THE ORGANIZATION, SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, TRUSTEES AND/OR MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS BY THE CORPORATION CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF HIS OR HER FINANCIAL INTEREST, THE EXECUTIVE COMMITTEE SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A) THE EXECUTIVE COMMITTEE OF THE BOARD SHALL, IF DEEMED NECESSARY, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. B) AFTER REVIEWING THE CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE OF THE BOARD SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE EXECUTIVE COMMITTEE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE BOARD OF TRUSTEES AND A COMPENSATION COMMITTEE MADE OF THE PAST PRESIDENTS OF THE BOARD ANNUALLY REVIEWS THE COMPENSATION OF THE CEO AND OF THE EXECUTIVE DIRECTOR. THE BOARD APPROVES SALARIES AFTER COMPARING TO COMPENSATION AT SIMILAR ORGANIZATIONS, AND CONSIDERING THE EMPLOYEES' RESPONSIBILITIES. THE PROCESS WAS LAST PERFORMED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 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. THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BYLAWS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ANCILLARY SERVICES: PROGRAM SERVICE EXPENSES 38,306. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,306. HOUSEKEEPING SERVICES: PROGRAM SERVICE EXPENSES 1,121,064. MANAGEMENT AND GENERAL EXPENSES 92,968. FUNDRAISING EXPENSES 6,837. TOTAL EXPENSES 1,220,869. NURSING AND REHAB AGENCY FEES: PROGRAM SERVICE EXPENSES 252,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 252,518. PHYSICANS SERVICES: PROGRAM SERVICE EXPENSES 34,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,000. SECRUITY SERVICES: PROGRAM SERVICE EXPENSES 208,363. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 208,363. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 33,794. MANAGEMENT AND GENERAL EXPENSES 28,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,043. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 316,259. MANAGEMENT AND GENERAL EXPENSES 15,631. FUNDRAISING EXPENSES 823. TOTAL EXPENSES 332,713. 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. FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENT RELATES TO OVERSTATED DEPRECIATION EXPENSE ON THE PRIOR PERIOD RETURN. DAUGHTERS OF MIRIAM FOUNDATION 155 HAZEL STREET CLIFTON NJ 07015 222563733 TO HOLD AND INVEST CHARITABLE ASSETS NJ 501(C)(3) LINE 12B, II DAUGHTERS OF MIRIAM CENTER FOR THE AGED 1 DAUGHTERS OF MIRIAM ASSOCIATION 155 HAZEL STREET CLIFTON NJ 07015 229900007 APARTMENT COMPLEX NJ 501(C)(4) DAUGHTERS OF MIRIAM CENTER FOR THE AGED 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 DAUGHTERS OF MIRIAM FOUNDATION R 27500000 COST DAUGHTERS OF MIRIAM FOUNDATION O 53413 COST DAUGHTERS OF MIRIAM FOUNDATION E 2350000 COST