2022-08-15T14:33:31-05:00 2021-09-30 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2020-10-01 043750515 HEBREW HEALTH CARE INC HEBR 8602182300 1 ABRAHMS BLVD WEST HARTFORD CT 06117 FRED DELICANDRO CFO 8602182300 2022-08-15 1 FRED DELICANDRO 999009999 MARY ANTONETTI P00431862 2037819600 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z HEBREW SENIOR CARE FRED DELICANDRO 1 ABRAHMS BLVD WEST HARTFORD CT 06117 995548 0 X HEBREWSENIORCARE.ORG X 2003 CT PROVISION OF EXCEPTIONAL HEALTH CARE & AGING SERVICES TAILORED TO EACH INDIVIDUAL. 13 13 12 12 0 0 0 40161 0 0 0 0 120341 955387 120341 995548 0 0 0 0 1256884 1145416 0 0 139348 218308 -702108 1475192 443308 -1354851 552240 120422 170613 3644782 3142733 -3524360 -2972120 X THE MISSION OF HEBREW HEALTH CARE IS TO PROVIDE HIGHLY PERSONALIZED QUALITY PROGRAMS AND SERVICES TO THE SENIORS OF OUR COMMUNITY. WE ASSURE DIGNIFIED, INFORMED, QUALITY CARE TO ALL REGARDLESS OF SOURCE OF PAYMENT FOR SERVICES. (SEE SCHEDULE O).HEBREW HEALTH CARE IS A NON-SECTARIAN ORGANIZATION PROUD OF ITS HISTORICAL ROOTS IN THE JEWISH COMMUNITY. WE MAINTAIN TRADITIONAL JEWISH PRACTICE WHILE WELCOMING AND EMBRACING DIVERSITY. WE RESPECT THE IMPORTANCE OF THE NEED FOR INDIVIDUAL CHOICE AS ESSENTIAL TO PROVIDING QUALITY SERVICES. WE ACKNOWLEDGE THAT SPIRITUALITY IS AN IMPORTANT DIMENSION OF WELLBEING. WE ASSURE INFORMED, DIGNIFIED QUALITY CARE TO ALL REGARDLESS OF SOURCE OF PAYMENT FOR SERVICE. FINALLY, WE STRIVE TO EARN THE TRUST OF ALL WHOM WE SERVE BY LIVING OUR MISSION, VISION AND CORE VALUES. 0 0 82099 40161 ADMINISTRATIVE SUPPORT. HEBREW HEALTH CARE PROVIDES ADMINISTRATIVE SUPPORT TO HEBREW HOME AND HOSPITAL, INC., HEBREW COMMUNITY SERVICES, INC., HEBREW LIFE CHOICES, INC. AND HEBREW HEALTH CARE FOUNDATION, INC. THAT ADMINISTRATIVE SUPPORT INCLUDES MONITORING AND SUPPORT OF PROGRAMS WITHIN THESE CORPORATE AFFILIATES, AS WELL AS DIRECT SUPERVISION AND SUPPORT TO MANAGEMENT WITHIN EACH CORPORATION, BY THE CEO AND CFO OF HEBREW HEALTH CARE, INC. 15980 DEVELOPMENT. HEBREW HEALTH CARE MAINTAINS A DEVELOPMENT FUNCTION AND PROFESSIONAL STAFF TO PROVIDE FUNDRAISING AND PHILANTHROPIC SUPPORT OF THE CORPORATE AFFILIATE 501(C)(3) ORGANIZATIONS LISTED IN 4A ABOVE. ALL CONTRIBUTIONS ARE DESIGNATED WITHIN THE CORPORATE AFFILIATES IN ACCORDANCE WITH DONOR INTENT. 98079 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 2 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X X ROBERT LEAKE CFO 8605233884 1 ABRAHMS BLVD WEST HARTFORD CT 06117 X GARY GREENBERG CHAIRMAN OF BOARD 1.00 5.00 X 0 0 0 DEBORAH M KLEINMAN BOARD MEMBER 0.25 1.00 X X 0 0 0 JEFFREY S HOFFMAN BOARD MEMBER 0.25 1.00 X 0 0 0 ALAN LAZOWSKI BOARD MEMBER 0.25 0.25 X 0 0 0 E MERRITT MCDONOUGH BOARD MEMBER 0.25 0.50 X 0 0 0 CHRISTOPHER CLOUD BOARD MEMBER 0.25 0.25 X 0 0 0 RICHARD ROBINSON BOARD MEMBER 0.25 0.75 X 0 0 0 MARK SELTZER SECRETARY 0.25 0.75 X 0 0 0 BARBARA FERNANDEZ BOARD MEMBER 0.25 0.25 X 0 0 0 ILENE KOHLUN BOARD MEMBER 0.25 0.50 X 0 0 0 STEVE KLEINMAN BOARD MEMBER (FROM 10/1/20) 0.25 0.25 X 0 0 0 JESSE BAILEY BOARD MEMBER (TO 08/2021) 0.25 X 0 0 0 SASA HARRIOTT BOARD MEMBER (TO 05/2021) 0.25 0.25 X 0 0 0 MICHAEL BLOOM BOARD MEMBER (FROM 01/2021) 0.25 0.75 X 0 0 0 CARLOS SALMON BOARD MEMBER (FROM 02/2021) 0.25 0.75 X 0 0 0 LIISA LIVINGSTON CFO 15.00 40.00 X 146475 0 0 DENISE PETERSON PRESIDENT & CEO 15.00 40.00 X 265439 0 22985 MADELENE FRANCESE VP DEVELOPMENT 40.00 X 136737 0 855 548651 0 23840 3 0 1 0 MARCUM LLP 555 LONG WHARF DRIVE 8TH FL NEW HAVEN CT 06511 ACCOUNTING 142122 1 40161 40161 LEASE AMENDMENT ADJUST 999999 955387 955387 955387 995548 0 0 955387 464236 464236 508916 110962 265063 132891 104145 10335 93810 68119 6812 61307 6906 6906 94329 94329 10665 10665 1451 145 290 1016 28303 3999 23710 594 133845 34008 99837 506 506 75000 75000 15944 15944 MISCELLANEOUS 58835 58835 MAINTENANCE AND REPAIRS 12906 6453 6453 FUNDRAISING EXPENSE 6924 692 1385 4847 SUBSCRIPTIONS 3513 3513 -1151235 -75327 -1075908 443308 98079 205881 139348 0 45619 81787 94363 84154 58523 33635 25631 5000 5000 120422 170613 743214 677393 1040649 170525 1860919 2294815 3644782 3142733 X -3566797 -2972120 42437 0 -3524360 -2972120 120422 170613 552240 0 X X 0 1 X 1 0 X 2072773 40161 2112934 2072773 40161 2112934 2112934 304799 5568 70341 955387 1336095 3449029 1219565 0.61260 0.95650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84154 58523 25631 25631 OTHER POST-RETIREMENT LIABILITY 58806 DUE TO AFFILIATES 2236009 2294815 X 995548 0 995548 0 995548 443308 0 443308 0 443308 PART X, LINE 2: THE FOLLOWING FOOTNOTE IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR HEBREW HEALTH CARE INCORPORATED AND AFFILIATES. EACH ENTITY, WITH THE EXCEPTION OF CGSG, IS QUALIFIED UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. CGSG ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. FASB ASC 740 IS AN ASSET AND LIABILITY METHOD, WHICH REQUIRES THE RECOGNITION OF DEFERRED TAX ASSETS AND LIABILITIES FOR THE EXPECTED FUTURE TAX CONSEQUENCES OF TEMPORARY DIFFERENCES BETWEEN THE TAX AND FINANCIAL REPORTING BASIS OF CERTAIN ASSETS AND LIABILITIES. AS OF SEPTEMBER 30, 2021 AND 2020, CGSG HAD A NET FEDERAL OPERATING LOSS CARRYFORWARD AVAILABLE TO REDUCE ITS FUTURE TAXABLE INCOME OF APPROXIMATELY $3.5 MILLION AND $2.6 MILLION, RESPECTIVELY, AND STATE OF CONNECTICUT NET OPERATING LOSS CARRYFORWARD OF $3.3 MILLION AND $2.6 MILLION, RESPECTIVELY. THE CARRYFORWARD PERIODS EXPIRE AT VARIOUS DATES THROUGH 2036. THE DEFERRED TAX ASSET OF APPROXIMATELY $939,000 AND $689,000, AS OF SEPTEMBER 30, 2021 AND 2020, RESPECTIVELY, ASSOCIATED WITH CGSG'S LOSS CARRYFORWARD AND ACCRUED EXPENSES WAS OFFSET BY A CORRESPONDING VALUATION ALLOWANCE OF $939,000 AND $689,000 AS OF SEPTEMBER 30, 2021 AND 2020, AS REALIZATION OF SUCH LOSS CARRYFORWARDS IS NOT ASSURED. THE VALUATION ALLOWANCE FOR THE YEARS ENDED SEPTEMBER 30, 2021 AND 2020 INCREASED BY APPROXIMATELY $250,000 AND $99,000, RESPECTIVELY. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS WITH PROVISIONS OF FASB ASC 740, INCOME TAXES, WHICH PROVIDES A FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2021 AND 2020. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS WITHIN ADMINISTRATION EXPENSES. AS OF SEPTEMBER 30, 2021 AND 2020, THE ORGANIZATION DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S PRIOR THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. X X X 0 0 0 0 0 0 0 1 0 DENISE PETERSON PRESIDENT & CEO 249189 0 16250 0 0 0 0 0 22985 0 288424 0 0 0 PART I, LINE 7 AFTER A REVIEW OF THE PERFORMANCE OF THE PRESIDENT WITH AN UNDERSTANDING OF HER LEVEL OF COMPENSATION AS RELATED TO THOSE AT SIMILAR INSTITUTIONS, THE BOARD OF DIRECTORS AWARDED HER A DISCRETIONARY BONUS FOR WORK PERFORMED DURING THE YEAR ENDED SEPTEMBER 30, 2021. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS STEVE KLEINMAN AND DEBORAH M. KLEINMAN ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. A DRAFT FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 12C PER THE CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL ORGANIZATIONS IN THE HEBREW SENIOR CARE SYSTEM, OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES HAVE A DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. FOLLOWING DISCLOSURE OF AN ACTUAL OR POSSIBLE CONFLICT, THE OTHER MEMBERS OF THE BOARD OR COMMITTEE WILL DETERMINE WHAT FURTHER STEPS MAY BE REQUIRED TO INVESTIGATE THE SITUATION. THE INDIVIDUAL WITH THE POTENTIAL CONFLICT WILL RECUSE THEMSELF FROM THE DISCUSSION OF THE MATTER. THE POLICY INCLUDES PROVISIONS FOR VIOLATION AND FAILURE TO DISCLOSE WHICH COULD LEAD TO DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING, BUT NOT LIMITED TO REMOVAL FROM THE BOARD OR COMMITTEE IN ACCORDANCE WITH THE BYLAWS OF THE ENTITY. THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES ARE REVIEWED BY THE ADMINISTRATIVE SECRETARY OF HEBREW HOME & HOSPITAL, A MEMBER OF THE HEBREW SENIOR CARE SYSTEM. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S CEO IS REVIEWED AT LEAST ANNUALLY BY THE COMPENSATION COMMITTEE. CHANGES IN COMPENSATION FOR THE PRESIDENT ARE RECOMMENDED TO THE BOARD FOR APPROVAL. AFTER THE BOARD APPROVES THE PRESIDENT'S COMPENSATION IT IS CONTEMPORANEOUSLY DOCUMENTED. THE COMPENSATION OF OTHER SENIOR MANAGEMENT IS REVIEWED BY THE PRESIDENT AND HR DIRECTOR OF HEBREW HOME & HOSPITAL, A MEMBER OF THE HEBREW SENIOR CARE SYSTEM. FORM 990, PART VI, SECTION C, LINE 19 STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A FROM OCTOBER 1, 1999 UNTIL JUNE 8, 2020, LIISA LIVINGSTON WAS HIRED AS AN OUTSOURCED CHIEF FINANCIAL OFFICER ("CFO"). EFFECTIVE, JUNE 8, 2020, LIISA LIVINGSTON WAS HIRED BY HERBREW HEALTH CARE AS THE CFO FOR ALL THE ORGANIZATIONS IN THE HEALTH SYSTEM. LIISA LIVINGSTON WAS AN EMPLOYEE FOR THE ENTIRE FISCAL YEAR ENDED SEPTEMBER 30, 2021. THE COMPENSATION REPORTED ON PART VII FOR CALENDAR YEAR 2020, INCLUDES COMPENSATION BOTH REPORTED ON FORMS W-2 AND 1099-NEC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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