2025-11-14T08:18:10+00:00 2024-12-31 440160260 FORVIS MAZARS LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 590624438 RIVER GARDEN HEBREW HOME FOR THE AGED INC RIVE 9042601818 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 MAURI MIZRAHI CHIEF EXECUTIVE OFFICER 9042601818 2025-11-14 true true Peter Gubler P00190185 4077405400 2025-09-05 2024 2025-03-06 01:10:19Z MAURI MIZRAHI 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 27026453 false X WWW.RIVERGARDEN.ORG X 1969 FL OPERATION OF A 180-BED SKILLED NURSING FACILITY TO MEET GERIATRIC CARE NEEDS OF THE COMMUNITY. 37 37 412 120 0 1256810 1432680 24537832 25043208 601835 550565 0 26396477 27026453 0 0 16022772 16752733 0 212977 13642547 13666695 29665319 30419428 -3268842 -3392975 19963814 16407720 9896373 9796117 10067441 6611603 TO PROVIDE PROGRAMS AND FACILITIES TO MEET THE GERIATRIC CARE, RESIDENTIAL AND PROGRAMMATIC NEEDS OF THE JEWISH COMMUNITY AND THE SPECIALIZED GERIATRIC CARE NEEDS OF THE COMMUNITY AT LARGE, THROUGH THE OPERATION OF A SKILLED NURSING FACILITY. false false 27462516 24951459 THE ORGANIZATION PROVIDES RESIDENTIAL GERIATRIC CARE NEEDS TO THE JEWISH COMMUNITY THROUGH THE OPERATION OF A 180-BED SKILLED NURSING FACILITY. IT ALSO PROVIDES GERIATRIC REHABILITATION AND SKILLED NURSING SERVICES TO THE REST OF THE COMMUNITY. DURING THE CURRENT YEAR, THERE WERE 61,129 PATIENT DAYS. 27462516 true true false false false false false false true false true false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 27 0 true 412 true false false false false false false false false false false false false false X 37 37 true false false false true true true true true false false false true true true true true true true true false false FL X BETTY SORNA 9042601818 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 BRUCE HOROVITZ VP, CO-CHAIR OF ADMISSIONS 1.0 0 X X 0 0 0 CINDY DEMRI TREASURER 1.0 1.0 X X 0 0 0 DEBBY KAYE VP, CO-CHAIR OF ADMISSIONS 1.0 0 X X 0 0 0 MICHAEL PAUL VP, CO-CHAIR OF ADMISSIONS 1.0 0 X X 0 0 0 MORRIE OSTERER VP, CHAIR OF HOUSE 1.0 0 X X 0 0 0 RACHELLE GOTTLIEB SECRETARY 1.0 2.0 X X 0 0 0 RANDY KAMMER PRESIDENT 1.0 2.0 X X 0 0 0 ADAM MARMELSTEIN TRUSTEE 1.0 0 X 0 0 0 BARBARA SCHNEIDER TRUSTEE 1.0 0 X 0 0 0 CHARLIE JOSEPH TRUSTEE 1.0 0 X 0 0 0 COLMAN BRODSKY TRUSTEE 1.0 1.0 X 0 0 0 DR LAWRENCE GOLDBERG TRUSTEE 1.0 1.0 X 0 0 0 DR RON ELINOFF TRUSTEE 1.0 1.0 X 0 0 0 EDWARD GRENADIER TRUSTEE 1.0 1.0 X 0 0 0 FAYE MIZRAHI TRUSTEE 1.0 1.0 X 0 0 0 FRED TROMBERG TRUSTEE 1.0 1.0 X 0 0 0 GLORIA A EINSTEIN TRUSTEE 1.0 1.0 X 0 0 0 HERMAN PAUL TRUSTEE 1.0 1.0 X 0 0 0 HON HARVEY SCHLESINGER TRUSTEE 1.0 2.0 X 0 0 0 JANIS FLEET TRUSTEE 1.0 1.0 X 0 0 0 JEFF EDWARDS TRUSTEE 1.0 1.0 X 0 0 0 JUDY PAUL TRUSTEE 1.0 1.0 X 0 0 0 LISA WOLFSON TRUSTEE 1.0 0 X 0 0 0 LOIS SCHLESINGER TRUSTEE 1.0 2.0 X 0 0 0 MARK PENSON TRUSTEE 1.0 0 X 0 0 0 MARSHA POLLOCK TRUSTEE 1.0 2.0 X 0 0 0 MATT LUFRANO TRUSTEE 1.0 0 X 0 0 0 MICHAEL LISSNER TRUSTEE 1.0 2.0 X 0 0 0 MICHAEL PRICE TRUSTEE 1.0 3.0 X 0 0 0 NANCY ROTHSTEIN TRUSTEE 1.0 0 X 0 0 0 NATHAN GOLDMAN TRUSTEE 1.0 0 X 0 0 0 SANDY ZIMMERMAN TRUSTEE 1.0 2.0 X 0 0 0 SHYLIE BANNON TRUSTEE 1.0 0 X 0 0 0 SUSAN COHEN TRUSTEE 1.0 2.0 X 0 0 0 SUSAN EDELMAN TRUSTEE 1.0 0 X 0 0 0 VICKI KENNEDY TRUSTEE 1.0 0 X 0 0 0 BETTY SORNA CHIEF FINANCIAL OFFICER 20.0 20.0 X 0 252506 32947 BOBBIE JO MENTZ CHIEF OPERATIONS OFFICER 4.0 36.0 X 0 187477 18639 CHRISTINA LEVINE CHIEF DEVELOPMENT OFFICER 4.0 36.0 X 0 119237 24089 MAURI MIZRAHI CHIEF EXECUTIVE OFFICER 20.0 20.0 X 0 375035 14994 Dora Agraviador LPN Charge Nurse 40.0 0 X 113027 0 0 JOY AGGER RN HOUSE SUPERVISOR 40.0 0 X 121887 0 11209 KELLI KEELEY DIRECTOR OF HUMAN RESOURCES 40.0 0 X 121239 0 3961 ROSANNA VILLAMOR RN HOUSE SUPERVISOR 40.0 0 X 128235 0 10814 Thomas Tompkins Director of Plant Operations 40.0 0 X 111779 0 7601 596167 934255 124254 8 false true false SELECT REHABILITATION LLC PO Box 71985 Chicago IL 60694 Therapy Services 1753577 AGENCY FOR HEALTH CARE ADMIN 2727 Mahan Dr Tallahassee FL 32308 Quality Assesment Fee 1284801 POWERNET PO Box 95-0273 Louiseville OH 40295 Technology Services 572105 ARBOR TEMPORARY SERVICES INC PO Box 354526 Palm Coast FL 32135 Staffing Services 467308 UNITED METHODIST HOMES & SRVCS 5145 N Glenwood Ave Chicago IL 60640 Staffing Services 269955 5 139282 892506 400892 1432680 SKILLED NURSING SERVICES 623000 24307222 24307222 MANAGEMENT FEES 551112 326289 326289 HOME HEALTH SERVICES 623000 251530 251530 OTHER PATIENT REVENUE 623000 158167 66418 91749 0 0 0 0 25043208 141224 141224 0 0 0 409341 0 409341 0 409341 409341 0 0 0 0 0 27026453 24951459 0 642314 X 14495709 13471957 980260 43492 298862 277755 20210 897 870447 808972 58863 2612 1087715 1010895 73556 3264 1183889 705389 328294 150206 79722 0 79722 0 25215 0 25215 0 5872071 5366087 502907 3077 201484 0 200343 1141 249695 34996 212907 1792 820590 753802 66788 0 35331 4725 29138 1468 215 215 0 0 223068 215744 7324 0 1152976 1115121 37855 0 519744 502680 17064 0 SUPPLIES AND EQUIPMENT 3263783 3194178 64577 5028 EMPLOYEE EXPENSES 38912 0 38912 0 0 0 0 0 30419428 27462516 2743935 212977 404547 394200 4371278 2640179 0 0 0 0 354168 437833 26718872 17822201 9585971 8896671 3879197 5094668 53999 53999 99183 105641 19963814 16407720 4238098 4351227 273819 228287 3898572 3392523 7546 8989 0 0 1478338 1815091 9896373 9796117 X 9915780 6457695 151661 153908 10067441 6611603 19963814 16407720 -3392975 -62863 0 X X false true true false X 2910546 3805591 3945554 1256810 1432680 13351181 19423445 18337030 21308555 24537832 24951459 108558321 0 0 0 22333991 22142621 25254109 25794642 26384139 121909502 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121909502 61420 62048 197443 420374 550565 1291850 0 61420 62048 197443 420374 550565 1291850 0 0 0 0 0 91749 91749 22395411 22204669 25451552 26215016 27026453 123293101 0.98878 0.98535 0.01 0.008 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 91749.0, COLUMN F - 91749.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 20276420 13544873 6731547 6407006 4277328 2129678 35446 35446 8896671 Federal Income Taxes DUE TO AFFILIATES 1708840 SECTION 457 PLAN LIABILITY 106251 1815091 X 26938375 -62863 0 -62863 27001238 25215 0 25215 27026453 30394213 0 0 30394213 25215 0 25215 30419428 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE ORGANIZATION OFFERS A CASH MANAGEMENT SERVICE TO CERTAIN SKILLED NURSING RESIDENTS. THESE FUNDS REMAIN THE SOLE PROPERTY OF EACH RESPECTIVE RESIDENT, TO BE DISBURSED ONLY AS REQUESTED. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote RIVER GARDEN HEBREW HOME FOR THE AGED, INC. FILES CONSOLIDATED FINANCIAL STATEMENTS WITH ITS AFFILIATES. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: RIVER GARDEN HEBREW HOME FOR THE AGED, INC. FILES CONSOLIDATED FINANCIAL STATEMENTS WITH ITS AFFILIATES. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, THESE FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. false false false false false false false false MAURI MIZRAHI CHIEF EXECUTIVE OFFICER 0 375035 0 0 0 0 0 14994 0 0 0 390029 0 0 BETTY SORNA CHIEF FINANCIAL OFFICER 0 252506 0 0 0 0 0 10647 0 22300 0 285453 0 0 BOBBIE JO MENTZ CHIEF OPERATIONS OFFICER 0 187477 0 0 0 0 0 6439 0 12200 0 206116 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation OFFICER COMPENSATION IS DETERMINED BY RIVER GARDEN HOLDING COMPANY, INC. ("RGHC"). RGHC USES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE TO DETERMINE OFFICER COMPENSATION. A Jacksonville Health Facilities Authority 592263061 469402FG1 2010-09-15 10600000 See Supplemental information false false false A 7163668 0 10600000 0 0 0 152379 0 0 7258219 3189402 0 2012 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false false A false false false true true false 0 false false false 0 false false false A true Schedule K, Part IV, Line 2c (A) ISSUER NAME: JACKSONVILLE HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/15/2020 Schedule K, Part I, Column (f) PURPOSE OF BOND ISSUANCE (SERIES 2010B): IN SEPTEMBER 2010, THE HOME ISSUED $10,600,000 OF TAX-EXEMPT HEALTH FACILITIES REVENUE BONDS, SERIES 2010B (THE "2010B BONDS"), THROUGH THE JACKSONVILLE HEALTH FACILITIES AUTHORITY (THE "AUTHORITY") TO CONSTRUCT A NEW 10,000 SQUARE FOOT FACILITY TO EXPAND THE THERAPY DEPARTMENT, ADULT DAYCARE PROGRAM, AND HOME AND COMMUNITY-BASED SERVICES; RENOVATE THE EXISTING FACILITY; REFUND THE OUTSTANDING PRINCIPAL BALANCE ON THE PREVIOUSLY ISSUED BONDS; AND TO PAY RELATED COSTS OF ISSUANCE. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE OFFICERS OF RIVER GARDEN HEBREW HOME FOR THE AGED, INC. ARE COMPENSATED BY RIVER GARDEN HOLDING COMPANY, INC., A RELATED 501(C)(3) ORGANIZATION. COMPENSATION AND BENEFITS FOR THE CHIEF EXECUTIVE OFFICER WERE DEVELOPED BY A COMPENSATION COMMITTEE OF RIVER GARDEN HOLDING COMPANY, INC. AND APPROVED BY THE FULL BOARD. THE COMMITTEE USED COMPARABLE DATA FROM SALARY INFORMATION FROM AMERICAN ASSOCIATION OF HOMES AND SERVICES FOR THE AGING, ASSOCIATION OF JEWISH AGING SERVICES AND SURVEYS OF ORGANIZATIONS SIMILAR TO RIVER GARDEN. THE CEO USES SIMILAR DATA TO DETERMINATE THE SALARY AND BENEFIT PACKAGE FOR OTHER OFFICERS AND KEY EMPLOYEES, WITH THE APPROVAL OF THE PRESIDENT OF THE BOARD. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons HERMAN PAUL, JUDITH PAUL, AND MICHAEL PAUL - Family relationship, HON. HARVEY SCHLESINGER AND LOIS SCHLESINGER - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE ORGANIZATION IS RIVER GARDEN HOLDING COMPANY, INC., A RELATED TAX-EXEMPT ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE SOLE MEMBER, RIVER GARDEN HOLDING COMPANY, INC., ELECTS THE TRUSTEES AND AT ANY TIME IN ITS SOLE DISCRETION, REMOVE AND NAME A REPLACEMENT FOR ANY TRUSTEE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE NUMBER OF TRUSTEES SHALL BE DETERMINED BY THE SOLE MEMBER. ANY VACANCY OCCURRING IN THE BOARD MAY BE FILLED BY A MAJORITY VOTE OF THE REMAINING TRUSTEES WITH THE APPROVAL OF THE SOLE MEMBER. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF FINANCIAL OFFICER AND THE BOARD REVIEW THE FORM 990. A COPY OF THE RETURN IS AVAILABLE TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS SERVE THREE YEAR TERMS AND SIGN A CONFLICT OF INTEREST STATEMENT DURING THEIR TERM. MANAGEMENT DISCLOSES ANY FINANCIAL ACTIVITY INVOLVING BOARD MEMBERS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part IX, Line 11g Other Fees CONSULTING FEES - Total Expense: 2926570, Program Service Expense: 2742036, Management and General Expenses: 181457, Fundraising Expenses: 3077; AGENCY STAFFING FEES - Total Expense: 909583, Program Service Expense: 909583, Management and General Expenses: 0, Fundraising Expenses: 0; CONTRACT SERVICES - Total Expense: 749543, Program Service Expense: 428093, Management and General Expenses: 321450, Fundraising Expenses: 0; Quality Assessment Fee - Total Expense: 1286375, Program Service Expense: 1286375, Management and General Expenses: 0, Fundraising Expenses: 0; Form 990, Part XII, Line 2c Change of oversight process or selection process THE ORGANIZATION'S AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR. RIVER GARDEN HOLDING COMPANY INC 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 592487781 OVERSEES OPERATIONS OF TAX-EXEMPT SUBSIDIARIES FL 501(c)(3) Type I NA false RIVER GARDEN FOUNDATION INC 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 593100673 RAISES FUNDS FOR TAX-EXEMPT AFFILIATES FOR PROGRAMS AND FACILITIES. FL 501(c)(3) Type II RIVER GARDEN HOLDING COMPANY 59-0624438 INC false THE COVES AT RIVER GARDEN 11401 OLD ST AUGUSTINE ROAD JACKSONVILLE FL 32258 464357165 OPERATES AN 80-UNIT INDEPENDENT LIVING SENIOR HOUSING FACILITY. FL 501(c)(3) 10 RIVER GARDEN HOLDING COMPANY INC false false false false false false false false false false false false true true false true true true true false