2022-11-15T17:16:41-06:00 2021-12-31 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2021-01-01 133214760 United Odd Fellows Housing Development Fund Company % MICHAEL FELBERG UNIT 7188636200 1070 Havemeyer Avenue Bronx NY 10462 KENNETH GELB CEO 7188636200 2022-11-15 true KENNETH GELB 999009999 Aaron Shapiro P01333816 2128674000 2 2021 2022-09-23 18:48:47Z KENNETH GELB 1070 HAVEMEYER AVENUE BRONX NY 10462 1041538 false X N/A X 1965 NY TO PROVIDE LOW INCOME SENIOR HOUSING. 7 5 3 5 0 0 0 786967 1004343 1304 1181 267970 36014 1056241 1041538 0 0 0 0 316155 315107 0 0 0 1108250 1199270 1424405 1514377 -368164 -472839 13806063 13691297 17166729 17524802 -3360666 -3833505 UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY'S MISSION IS TO PROVIDE LOW INCOME SENIOR HOUSING UNDER THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. false false 1163123 1004343 OPERATING A LOW INCOME SENIOR HOUSING FACILITY UNDER U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SECTION 202. 1163123 true false false false false false false true true false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 7 0 3 true false false false false false false false false false false false false X 7 5 true false false false false false false true false false false true true true true true true false false false NY X MICHAEL FELBERG 7188636200 1070 MAVEMEYER AVENUE BRONX NY 10462 Kenneth Gelb Chief Executive Officer 1.0 35.0 X 0 631289 56082 Michael Felberg Director of Finance 1.0 35.0 X 18437 222310 65956 Jose Hernandez Director of Facilities Mgmt 1.0 35.0 X 4745 149552 33959 Reed Elson Board Member 1.0 35.0 X 0 73323 18198 Martin Elson President 1.0 20.0 X X 0 55000 0 D Joseph Bradley Jr Vice President 1.0 2.0 X X 0 0 0 Anne D Fisher Treasurer 1.0 2.0 X X 0 0 0 Mary O'Connell Secretary 1.0 2.0 X X 0 0 0 Alan Koreff Board Member 1.0 2.0 X 0 0 0 Gary Rothman Board Member 1.0 2.0 X 0 0 0 23182 1131474 174195 0 false true false 0 0 RENTAL INCOME 532000 1004343 1004343 1004343 1181 1181 0 0 7800 7800 0 7800 7800 0 0 0 0 0 0 0 0 0 0 FORGIVENESS OF LIABILITY 900099 28214 28214 28214 1041538 1004343 37195 0 0 0 0 23571 23571 0 226867 39572 187295 11343 1996 9347 34221 6254 27967 19105 3109 15996 0 44267 44267 17750 17750 0 0 0 337364 326861 10503 0 14558 14558 0 0 0 249239 249239 0 0 0 0 0 433768 433768 99951 99951 MISCELLANEOUS 2373 2373 1514377 1163123 351254 0 85433 129948 606939 675508 0 0 48427 284892 0 0 0 0 0 0 0 0 60400 31143 17161189 4633975 12960982 12527214 0 0 0 0 0 0 0 0 43882 42592 13806063 13691297 126529 231897 3450000 3450000 0 0 0 0 28608 29478 0 0 13424894 13424894 0 0 136698 388533 17166729 17524802 X -3360666 -3833505 0 0 -3360666 -3833505 13806063 13691297 -472839 X false true X true true true X 0 0 0 0 0 0 829404 779616 809461 786967 1004343 4209791 0 0 0 829404 779616 809461 786967 1004343 4209791 0 0 0 4209791 10578 9081 9467 9104 8981 47211 0 10578 9081 9467 9104 8981 47211 0 2393 3448 262077 260170 28214 556302 842375 792145 1081005 1056241 1041538 4813304 0.87462 0.87028 0.00981 0.01165 X 7659 X false false true X 118400 118400 16900790 4542087 12358703 141999 91888 50111 12527214 0 DUE TO RELATED PARTY 388533 388533 1041538 1041538 1041538 1514377 1514377 1514377 Part III, Line 4 THE ART COLLECTION PROVIDES EMOTIONAL AND PSYCHOSOCIAL SUPPORT TO THE RESIDENTS AND THEIR LOVED ONES. THE BREADTH OF THE COLLECTION APPEALS TO A DIVERSE GROUP OF RESIDENTS, AND IS EASILY ACCESSIBLE TO OLDER ADULTS AND PERSONS OF ALL ABILITIES. Part IV, Line 2B Tenant security deposits are held in trust for the duration of their stay. Schedule D, Part X, Line 2: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. false true false false false false false false false Michael Felberg Director of Finance 17556 211691 881 10619 922 11064 4212 49758 23571 283132 Jose Hernandez Director of Facilities Mgmt 4745 149552 237 7584 26138 4982 183274 Kenneth Gelb Chief Executive Officer 433658 197631 20656 35426 687371 Schedule J, Part I, Line 3 THE SERVICES OF INDEPENDENT CONSULTANTS ARE RETAINED TO REVIEW COMPENSATION PRACTICES FOR EXECUTIVE DIRECTORS IN OTHER ORGANIZATIONS OF COMPARABLE SIZE AND TYPE. THIS MARKET ANALYSIS IS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST DONE IN 2019. Schedule J, Part 1, Line 4B Kenneth Gelb and Michael Felberg participate in the 457(f) plan through a related entity. Employee contributions of $197,631 and $11,500, respectively, are included in Part II, column BIII. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXIST. FORM 990, PART VI, SECTION B, LINE 11B A final copy of the form 990 is reviewed by the CEO, Director of Finance and Assistant Controller prior to being filed. Questions and comments will be discussed with the preparer for any changes that may need to be addressed. The 990 is made available to the full board prior to being filed. FORM 990, PART VI, SECTION B, LINE 12C UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY HAS A CONFLICT OF INTEREST POLICY WHICH APPLIES TO DIRECTORS AND OFFICERS AS WELL AS ALL EMPLOYEES. ON AN ANNUAL BASIS EVERY DIRECTOR AND OFFICER IS REQUIRED TO SUBMIT A LIST OF ALL POTENTIAL CONFLICTS OF INTEREST. THESE POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER AS WELL AS THE BOARD OF DIRECTORS TO DETERMINE WHETHER A CONFLICT OF INTEREST ACTUALLY EXISTS. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES EXIST, APPROPRIATE RESTRICTIONS ARE PLACED UPON THE PERSON IN CONFLICT TO ENSURE THAT ANY DELIBERATIONS AND DECISIONS DO NOT INCLUDE THE PERSON IN CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A Rebekah Rehab participated in a compensation survey conducted by LeadingAge NY. THIS MARKET ANALYSIS was THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION, TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST DONE IN 2019. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 2 MARTIN ELSON AND REED ELSON HAVE A FAMILY RELATIONSHIP. FORM 990 PART IX LINE 11G DESCRIPTION:SECURITY CONTRACT TOTAL FEES:212282 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:125082 UNITED ODD FELLOW AND REBEKAH HOME 1070 HAVEMEYER AVE BRONX NY 10462 131740053 SEE PART VII NY 501(C)(3) LINE 10 NA false UNIONPORT FOUNDATION INC 1070 HAVEMEYER AVE BRONX NY 10462 237084191 SEE PART VII NY 501(C)(3) LINE 10 NA false REBEKAH REHAB ASSISTED LIVING 1070 HAVEMEYER AVE BRONX NY 10462 815381708 SEE PART VII NY 501(C)(3) LINE 7 NA false Reb Reh Licensed Home Care Svcs Agency 1070 Havemeyer Ave Bronx NY 10502 815398464 See Part VII NY 501(C)(3) Line 10 NA false false false false false false false false false true false false false false true true false false false Part II Identification of Related Tax-Exempt Organizations United Odd Fellow and rebekah home d/b/a rebekah rehab and extended care center primary activity: Nursing home unionport foundation, inc. primary activity: Healthcare, charitable, scientific, literary and educational activities Rebekah rehab assisted living primary activity: To establish and operate an assisted living program Rebekah Rehab Licensed Home Care Services Agency Primary Activity: To establish and operate a licensed home care services agency and to receive and administer funds for charitable purposes