2019-05-15T17:31:38-05:00 2018-06-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2017-07-01 273293469 DGN III INC DGNI 3057518626 5200 NE 2ND AVE MIAMI FL 33137 ROBERT BECHT CFO 2019-05-15 true BRITTNEY KOCAJ P01320603 9542028600 2017 2019-02-21 02:37:17Z Jeffrey Freimark 5200 NE 2ND AVE MIAMI FL 33137 830360 false X http://miamijewishhealthsystems.org/healthcare-services-programs/residential-living/ X 2010 FL The organization operates a 75-unit multi-family apartment complex to house low income elderly persons under Section 202 of the National Housing Act. 5 5 0 5 0 0 263952 263952 529093 555711 251 208 11066 10489 804362 830360 0 0 0 0 0 842824 886759 842824 886759 -38462 -56399 9726317 9482914 9624689 9437685 101628 45229 The organization operates a 75-unit multi-family apartment complex to house low income elderly persons under Section 202 of the National Housing Act. false false 872682 555727 THE ORGANIZATION WAS FORMED TO BE A SINGLE ASSET CORPORATION FOR FUNDING THE DEVELOPMENT, CONSTRUCTION AND OPERATION OF A LOWER-INCOME ELDERLY PERSONS HOUSING FACILITY THROUGH SECTION 202 PROGRAM OF THE HOUSING ACT OF 1959 WITH RENTAL SUBSIDY THROUGH THE SECTION 8 PROGRAM. THE PROJECT WILL BE AN INDEPENDENT LIVING COMPLEX DESIGNED WHOLLY FOR LOWER-INCOME ELDERLY PERSONS. THE ORGANIZATION IS SPONSORED BY MIAMI JEWISH HEALTH SYSTEMS, INC. A FLORIDA NON-PROFIT CORPORATION, AND IS AN OUTREACH OF ITS HOUSING COMMITMENT. THE ORGANIZATION WILL PROVIDE HOUSING FOR LOWER-INCOME ELDERLY PERSONS AS REGULATED UNDER THE SECTION 202 AND SECTION 8 PROGRAMS AS ADMINISTERED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BY INCREASING THE AVAILABILITY OF HOUSING FOR SUCH INDIVIDUALS AND PROVIDING AN ALTERNATIVE TO THE SUBSTANDARD AND INSTITUTIONAL TYPE OF HOUSING IN WHICH MANY LOWER-INCOME ELDERLY PEOPLE NOW RESIDE. 872682 true true false false false false false false false true false false false true true true true 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 23 0 true 0 false false false false false false true false false false X 5 5 false false false false true true false true false false false false true true true true true false false false X ROBERT BECHT 3057518626 5200 NE 2nd Ave Miami FL 33137 Alfred Katzin Chairman/Director 1.0 4.0 X X 0 0 0 DR Rita Gugel Director 1.0 2.0 X 0 0 0 Renee Lefton Director 1.0 2.0 X 0 0 0 Carl Shechter Director 1.0 2.0 X 0 0 0 Elliot Sklar PHD Director 1.0 2.0 X 0 0 0 JEFFREY FREIMARK PRESIDENT & CEO - MIAMI JEWISH HEALTH SYSTEMS 1.0 50.0 X 0 1205259 715527 RICHARD D SKELLY MJHS CFO/TREASURER 1.0 41.0 X 0 516514 11334 LESLIE TORRES Secretary 1.0 40.0 X 0 70930 14853 JOHN F KELLEHER Former MJHS CFO/Treasurer 0.0 0.0 X 0 220672 3696 0 2013375 745410 0 true true false 0 263952 263952 RESIDENTIAL RENTAL INCOME 623990 555711 555711 0 0 0 0 555711 208 208 0 0 0 0 LAUNDRY RECEIPTS 900099 10473 10473 MISCELLANEOUS REVENUE 900099 16 16 0 0 0 0 10489 830360 555727 0 10681 X 525 525 13552 13552 293067 293067 0 0 13224 13224 4352 4352 127627 127627 1508 1508 2676 2676 677 677 318743 318743 32171 32171 HOUSEHOLD & JANITORIAL EXPENSES 4297 4297 REPAIRS & MAINTENANCE 65868 65868 EQUIPMENT RENTAL 5623 5623 SUPPLIES 1110 1110 1739 1739 0 0 886759 872682 14077 0 12133 46907 377911 403640 0 0 0 0 0 25330 27636 10622820 1638372 9290637 8984448 0 0 20306 20283 9726317 9482914 40334 60946 0 9584355 9376739 9624689 9437685 X 101628 45229 101628 45229 9726317 9482914 -56399 0 X false true X true true true X 562093 263952 263952 263952 263952 1617901 0 0 562093 263952 263952 263952 263952 1617901 0 1617901 359 691 703 251 208 2212 0 0 0 0 0 0 6220 10350 10605 11066 10489 48730 1668843 2334999 0.9695 0.886 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - LAUNDRY RECEIPTS, COLUMN A - 6220.0, COLUMN B - 10340.0, COLUMN C - 10590.0, COLUMN D - 11020.0, COLUMN E - 10473.0, COLUMN F - 48643.0; DESCRIPTION - OTHER REVENUE, COLUMN A - 0.0, COLUMN B - 10.0, COLUMN C - 15.0, COLUMN D - 46.0, COLUMN E - 16.0, COLUMN F - 87.0; 9776726 1308066 8468660 846094 330306 515788 8984448 Security Deposits 20283 HUD Capital Advance 9216338 Due to Affiliates 140118 9376739 X 830360 0 0 830360 0 0 830360 886759 0 0 886759 0 0 886759 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is a not-for-profit organization exempt from income taxes, as described under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no income tax liability or provision for income taxes is included in the accompanying financial statements. true true false false false false false true false JOHN F KELLEHER Former MJHS CFO/Treasurer 0 48478 0 37500 0 134694 0 1003 0 2693 0 224368 0 0 JEFFREY FREIMARK PRESIDENT & CEO - MIAMI JEWISH HEALTH SYSTEMS 0 764935 0 425000 0 15324 0 702176 0 13351 0 1920786 0 0 RICHARD D SKELLY MJHS CFO/TREASURER 0 361426 0 143750 0 11338 0 0 0 11334 0 527848 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE FOLLOWING METHODS ARE UTILIZED BY MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE PRESIDENT/CEO: -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Schedule J, Part I, Line 4a Severance or change-of-control payment JOHN F KELLEHER (FORMER CFO) RECEIVED SEVERANCE PAYMENTS TOTALING $133,692 DURING CALENDAR YEAR 2017 FROM MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED ORGANIZATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE CEO PARTICIPATES IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). DURING 2017, $691,576 WAS ACCRUED INTO THE PLAN. Schedule J, Part I, Line 7 Non-fixed payments BONUSES ARE DETERMINED AT THE DISCRETION OF MANAGEMENT. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE PRESIDENT/CEO IS COMPENSATED BY MIAMI JEWISH HEALTH SYSTEMS, INC. (MJHS), A RELATED ORGANIZATION. THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. The CEO reports directly to the board of directors and a compensation committee of the board is responsible for approving compensation adjustments to the CEO. The compensation committee reviews and approves any changes in base compensation as well as bonuses and other components on an annual basis. Formal compensation studies are requested and conducted as needed. The minutes of the compensation committee document the decisions and deliberations of the committee. This process was last undertaken during FYE 6/30/2018. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES ALL OTHER OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY MIAMI JEWISH HEALTH SYSTEMS, INC. (MJHS), A RELATED ORGANIZATION. THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. Compensation of all other officers and key employees is established by the CEO and is approved by the compensation committee of the board of directors. Formal compensation studies are requested and conducted as needed. The minutes of the compensation committee document the decisions and deliberations of the committee. This process was last undertaken during FYE 6/30/2018. Form 990, Part VI, Line 6 Classes of members or stockholders Membership consists of the directors of MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED ORGANIZATION. Members have the power to ELECT/remove directors from THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION. MEMBERS MAY ALSO TRANSACT SUCH OTHER BUSINESS OF THE CORPORATION AS MAY PROPERLY COME BEFORE THEM. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Membership consists of the directors of MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED ORGANIZATION. Members have the power to ELECT/remove directors from THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF FINANCIAL OFFICER AND CONTROLLER OF MIAMI JEWISH HEALTH SYSTEMS, INC. CONDUCT A COMPREHENSIVE REVIEW OF THE FORM 990 PRIOR TO FILING. A COPY OF THE RETURN, AS ULTIMATELY FILED, IS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy The Organization's Conflict of Interest policy covers all Board Members, each of whom is required to complete and submit a Conflict of Interest questionnaire annually. The Compliance Officer monitors and enforces compliance with the Conflict of Interest Policy, and reviews actual conflicts that are identified by the annual disclosure process. Officers and Directors are prohibited from voting where actual conflicts of interest exist. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part IX, Line 11g Other Fees LANDSCAPING SERVICES - Total Expense: 9900, Program Service Expense: 9900, Management and General Expenses: , Fundraising Expenses: ; MAINTENANCE SERVICES - Total Expense: 36173, Program Service Expense: 36173, Management and General Expenses: , Fundraising Expenses: ; JANITORIAL SERVICES - Total Expense: 13308, Program Service Expense: 13308, Management and General Expenses: , Fundraising Expenses: ; PAINTING SERVICES - Total Expense: 2638, Program Service Expense: 2638, Management and General Expenses: , Fundraising Expenses: ; SECURITY SERVICES - Total Expense: 30231, Program Service Expense: 30231, Management and General Expenses: , Fundraising Expenses: ; GARBAGE SERVICES - Total Expense: 17235, Program Service Expense: 17235, Management and General Expenses: , Fundraising Expenses: ; FUMIGATION SERVICES - Total Expense: 7287, Program Service Expense: 7287, Management and General Expenses: , Fundraising Expenses: ; SHARED SERVICES - Total Expense: 129085, Program Service Expense: 129085, Management and General Expenses: , Fundraising Expenses: ; OTHER SERVICES - Total Expense: 47210, Program Service Expense: 47210, Management and General Expenses: , Fundraising Expenses: ; MIAMI JEWISH HEALTH SYSTEMS INC 5200 NE 2ND AVE MIAMI FL 33137 590624414 HEALTHCARE FL 501(c)(3) 10 NA false DGN INC 5200 NE 2ND AVE MIAMI FL 33137 113672256 LOW INCOME HOUSING FOR THE ELDERLY FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false DGN II INC 5200 NE 2ND AVE MIAMI FL 33137 651270932 LOW INCOME HOUSING FOR THE ELDERLY FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS ACQUISITION 5200 NE 2ND AVE MIAMI FL 33137 650799424 HOLD TITLE TO PROPERTY AND COLLECT RENT FL 501(c)(2) MIAMI JEWISH HEALTH SYSTEMS INC false STEIN GERONTOLOGICAL INSTITUTE INC 5200 NE 2ND AVE MIAMI FL 33137 650289632 GERONTOLOGICAL RESEARCH FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS HOLDING CORP INC 5200 NE 2ND AVE MIAMI FL 33137 237302931 SUPPORT MIAMI JEWISH HEALTH SYSTEMS, INC. FL 501(c)(2) MIAMI JEWISH HEALTH SYSTEMS INC false FLORIDA PATHWAYS INC 5200 NE 2ND AVE MIAMI FL 33137 650198276 HOLDING PROPERTY LEASE FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS THRIFT SHOP INC 5200 NE 2ND AVE MIAMI FL 33137 650856154 SUPPORT MIAMI JEWISH HEALTH SYSTEMS, INC. & AFFILIATES FL 501(c)(3) Type I MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS HOME CARE INC 5200 NE 2ND AVE MIAMI FL 33137 651151478 NURSE REGISTRY PROGRAM/HEALTHCARE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS SENIOR HOUSING INC 5200 NE 2ND AVE MIAMI FL 33137 650838183 MANAGEMENT SERVICES TO RELATED ORGANIZATIONS FL 501(c)(3) Type I MIAMI JEWISH HEALTH SYSTEMS INC false MIAMI JEWISH HEALTH SYSTEMS FOUNDATION INC 5200 NE 2ND AVE MIAMI FL 33137 200267158 SOLICIT & INVEST CONTRIBUTIONS ON BEHALF OF MIAMI JEWISH HEALTH SYSTEMS, INC. & AFFILIATES FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false FLORIDA PACE CENTERS INC 5200 NE 2ND AVE MIAMI FL 33137 651051439 HEALTHCARE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false WOLFCYPEN FOUNDATION 5200 NE 2ND AVE MIAMI FL 33137 656417244 INVESTMENT OF CONTRIBUTIONS FL 501(c)(3) Type II MIAMI JEWISH HEALTH SYSTEMS INC false Douglas Gardens Miami Lakes Holding Corporation 5200 2nd Ave Miami FL 33137 824481718 SUPPORT MIAMI JEWISH HEALTH SYSTEMS, INC. FL 501(c)(3) Type II Miami Jewish Health Systems Inc false MIAMI JEWISH HOME HEALTH AGENCY LLC 5200 NE 2ND AVENUE MIAMI FL 33137 300757717 HEALTHCARE FL NA N/A DOUGLAS GARDENS AT CORAL WAY INC 5200 NE 2ND AVENUE MIAMI FL 33137 260849165 IMAGING CENTER FL NA C Corporation false false false false false false false false false false false false false true false true true false false false