GAN KAVOD INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GAN KAVOD INC (EIN 22-3032483)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-10
IRS object ID: 202543149349304754
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-10T14:12:30-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	161226221	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FUSTCHARLES LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 S WARREN STREET	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	223032483	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GAN KAVOD INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GANK	BusinessNameControlTxt
Phone	3157973114	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2050 TILDEN AVE	AddressLine1Txt
City	NEW HARTFORD	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13413	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTA SERAFIN	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	3157973114	PhoneNum
Signature	2025-11-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DESIREE M BENNETT	PreparerPersonNm
PTIN	P01263666	PTIN
Phone	3154463600	PhoneNum
Preparation	2025-11-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHRISTA SERAFIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2050 TILDEN AVE	AddressLine1Txt
City	NEW HARTFORD	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13413	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,000,544	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SITRIN.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1989	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE COMMUNITY RESIDENCES FOR THE DEVELOPMENTALLY DISABLED.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	223	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$318	PYContributionsGrantsAmt
CY Contributions Grants	$9,875	CYContributionsGrantsAmt
PY Program Service Revenue	$8,592,293	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,949,670	CYProgramServiceRevenueAmt
PY Investment Income	-$1,714	PYInvestmentIncomeAmt
CY Investment Income	$40,999	CYInvestmentIncomeAmt
PY Other Revenue	$5,029	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$8,595,926	PYTotalRevenueAmt
CY Total Revenue	$9,000,544	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,796,652	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,476,091	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,769,718	PYOtherExpensesAmt
CY Other Expenses	$2,946,739	CYOtherExpensesAmt
PY Total Expenses	$8,566,370	PYTotalExpensesAmt
CY Total Expenses	$9,422,830	CYTotalExpensesAmt
PY Revenues Less Expenses	$29,556	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$422,286	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,167,032	TotalAssetsBOYAmt
Total Assets EOY	$6,728,393	TotalAssetsEOYAmt
Total Liabilities BOY	$2,736,487	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,720,134	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,430,545	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,008,259	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE SITRIN CORPORATIONS STRIVE TO MEET THE NEEDS OF OUR COMMUNITY, WITH PROGRAMS AND SERVICES TO ENHANCE THE QUALITY OF LIFE FOR PERSONS NEEDING ASSISTANCE. WE ARE DEDICATED TO PROVIDING COMPASSIONATE, PROFESSIONAL CARE TO OUTPATIENTS, INPATIENTS AND RESIDENTS, AND ARE COMMITTED TO OUR EMPLOYEES - THE STRENGTH OF OUR FAMILY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,147,978	ExpenseAmt
Revenue	$8,949,670	RevenueAmt
Desc	THE INDIVIDUALIZED RESIDENTIAL ALTERNATIVE IS A RESIDENTIAL PROGRAM THAT PROVIDES COMMUNITY-LIKE SETTINGS FOR MENTALLY RETARDED AND DEVELOPMENTALLY DISABLED PERSONS THROUGH SMALL GROUP SETTINGS WITH CONTINUOUS SUPERVISION. IN 2024, GAN KAVOD'S TOTAL RESIDENT DAYS WERE 16,433 AND 50 ADULTS WERE SERVED.	Desc
Total Program Service Expenses	$8,147,978	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	223	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTA SERAFIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3157973114	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2050 TILDEN AVE	AddressLine1Txt
City	NEW HARTFORD	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13413	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
VICTOR PEARLMAN
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
RANDY ROCKFORD
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
MICHAEL COMINSKY
VICE CHAIRPERSON	1.00	7.50	Yes (X)	$0	$0	$0	Yes (X)
MARK SMITH
VICE CHAIRPERSON	1.00	7.50	Yes (X)	$0	$0	$0	Yes (X)
LORI KAPLAN-FELICE
CHAIRMAN	2.00	8.00	Yes (X)	$0	$0	$0	Yes (X)
ERNEST BERKOWITZ
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
EDWARD KOWALSKY
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
DR SUSAN BLATT
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
DAVID GOLDBAS
TREASURER	1.00	7.50	Yes (X)	$0	$0	$0	Yes (X)
CHET COHEN
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
ADELE SOSSEN
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
MARSHA SILVERMAN
SECRETARY	1.00	7.50	Yes (X)	$0	$0	$0	Yes (X)
STEVEN ROSENFELD
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
RACHEL SMITH
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
GUSTAVO GEIER
DIRECTOR	1.00	2.50	Yes (X)	$0	$0	$0
CHRISTA SERAFIN
CHIEF EXECUTIVE OFFICER	1.00	36.50		$0	$274,567	$18,000	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$274,567	TotReportableCompRltdOrgAmt
Total Other Compensation	$18,000	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$9,525	GovernmentGrantsAmt
All Other Contributions	$350	AllOtherContributionsAmt
Total Contributions	$9,875	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICAID	900099	$8,141,805	$8,141,805
SSI/SSA/SSP	900099	$599,047	$599,047
NEW YORK STATE OPWDD	900099	$110,138	$110,138
NYS OTDA/SNAP/SNYEBT	900099	$98,680	$98,680

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,949,670	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,999	TotalRevenueColumnAmt
Exclusion	$16,999	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$24,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$24,000	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,000	TotalRevenueColumnAmt
Exclusion	$24,000	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,000,544	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,949,670	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$40,999	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,419,191	TotalAmt
Program Services	$5,356,084	ProgramServicesAmt
Management And General	$63,107	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$41,064	TotalAmt
Program Services	$40,586	ProgramServicesAmt
Management And General	$478	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$611,065	TotalAmt
Program Services	$603,960	ProgramServicesAmt
Management And General	$7,105	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$404,771	TotalAmt
Program Services	$400,057	ProgramServicesAmt
Management And General	$4,714	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$11,082	TotalAmt
Program Services	$11,082	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,450	TotalAmt
Management And General	$3,450	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$38,529	TotalAmt
Program Services	$36,549	ProgramServicesAmt
Management And General	$1,980	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,021,585	TotalAmt
Program Services	$441,366	ProgramServicesAmt
Management And General	$580,219	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$550	TotalAmt
Program Services	$550	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$326,576	TotalAmt
Program Services	$27,380	ProgramServicesAmt
Management And General	$299,196	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,839	TotalAmt
Program Services	$14,839	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$279,684	TotalAmt
Program Services	$95,466	ProgramServicesAmt
Management And General	$184,218	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$48,675	TotalAmt
Program Services	$48,675	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$74,144	TotalAmt
Program Services	$74,144	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$342,392	TotalAmt
Program Services	$342,392	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$211,394	TotalAmt
Program Services	$89,751	ProgramServicesAmt
Management And General	$121,643	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD AND SUPPLIES	$329,819	$329,819
SUPPORT SVCS AND SUPPL	$171,101	$171,101

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,919	TotalAmt
Program Services	$64,177	ProgramServicesAmt
Management And General	$8,742	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,422,830	TotalAmt
Program Services	$8,147,978	ProgramServicesAmt
Management And General	$1,274,852	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,181,409	BOYAmt
EOY	$502,339	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$250,983	BOYAmt
EOY	$108,972	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$706,523	BOYAmt
EOY	$997,543	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,473	BOYAmt
EOY	$73,929	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,504,033	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,771,715	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,973,936	BOYAmt
EOY	$3,732,318	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,041,708	BOYAmt
EOY	$1,313,292	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,167,032	BOYAmt
EOY	$6,728,393	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$779,454	BOYAmt
EOY	$524,152	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,225,968	BOYAmt
EOY	$1,349,110	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$731,065	BOYAmt
EOY	$846,872	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,736,487	BOYAmt
EOY	$2,720,134	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,430,545	BOYAmt
EOY	$4,008,259	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,430,545	BOYAmt
EOY	$4,008,259	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,167,032	BOYAmt
EOY	$6,728,393	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$422,286	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$367,447	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$375	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$250	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$318	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,875	CurrentTaxYearAmt
Total	$378,265	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,965,610	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,066,305	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,944,315	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,592,293	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,949,670	CurrentTaxYearAmt
Total	$40,518,193	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,333,057	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,066,680	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,944,565	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,592,611	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,959,545	CurrentTaxYearAmt
Total	$40,896,458	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$40,896,458	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,120	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,796	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,363	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,958	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,999	CurrentTaxYearAmt
Total	$30,236	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,120	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,796	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,363	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,958	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,999	CurrentTaxYearAmt
Total	$30,236	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,396	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$484	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$612	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,029	CurrentTaxYearMinus1YearAmt
Total	$8,521	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,338,573	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,070,960	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,948,540	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,600,598	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,976,544	CurrentTaxYearAmt
Total	$40,935,215	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99910	PublicSupportCY509Pct
Public Support PY509	0.99930	PublicSupportPY509Pct
Investment Income CY	0.00070	InvestmentIncomeCYPct
Investment Income PY	0.00040	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISC - 2020 AMOUNT: $ 2,396. 2021 AMOUNT: $ 484. 2022 AMOUNT: $ 612. 2023 AMOUNT: $ 5,029. 2024 AMOUNT: $ 0.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$140,000	OtherCostOrOtherBasisAmt
Book Value	$140,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,210,116	OtherCostOrOtherBasisAmt
Depreciation	$2,067,340	DepreciationAmt
Book Value	$3,142,776	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,565	OtherCostOrOtherBasisAmt
Depreciation	$2,610	DepreciationAmt
Book Value	$8,955	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,142,352	OtherCostOrOtherBasisAmt
Depreciation	$701,765	DepreciationAmt
Book Value	$440,587	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,732,318	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
CASH HELD IN TRUST FOR RESIDENTS	$109,343
RESERVE FOR REPLACEMENT ACCOUNT	$219,380
DUE FROM AFFILIATE	$396,138
OPERATING LEASE RIGHT OF USE ASSET	$588,431

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,313,292	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
CASH HELD IN TRUST FOR RESIDENTS	$109,343
ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS	$149,098
OPERATING LEASE LIABILITY	$588,431

Field	Value	IRS element (for citing)
Total Liability	$846,872	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,000,544	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$9,000,544	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,000,544	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,422,830	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$9,422,830	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,422,830	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	GAN KAVOD IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. AS OF DECEMBER 31, 2024 AND 2023, GAN KAVOD DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR ANY RELATED ACCRUED INTEREST OR PENALTIES. THE TAX YEARS OPEN TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES ARE 2021 THROUGH 2024. GAN KAVOD DOES NOT ANTICIPATE ANY UNRECOGNIZED TAX BENEFITS TO CHANGE IN THE NEXT TWELVE MONTHS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	CHRISTA SERAFIN	PersonNm
Title	CHIEF EXECUTIVE OFFICER	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$267,736	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$6,831	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$18,000	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$292,567	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE CHARLES T. SITRIN NETWORK OF HOMES & SERVICES, INC. IS THE SOLE MEMBER OF GAN KAVOD, INC.
FORM 990, PART VI, SECTION A, LINE 7A	AS THE SOLE MEMBER, THE CHARLES T. SITRIN NETWORK OF HOMES & SERVICES, INC. APPOINTS THE BOARD OF DIRECTORS OF GAN KAVOD, INC.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF DIRECTORS REVIEWED THE 990 AT THE NOVEMBER 2025 BOARD MEETING PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS ARE REQUIRED TO UPDATE AND RE-SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS COLLECTIVELY REVIEWS AND APPROVES THE CEO'S SALARY AND BENEFITS. COMPARATIVE DATA FROM OTHER LIKE ORGANIZATIONS IS USED. THE MEETING IS DOCUMENTED THROUGH EXECUTIVE SESSION MINUTES OF THE BOARD MEETING. THE ADMINISTRATOR'S COMPENSATION IS REVIEWED AND APPROVED THROUGH THE ANNUAL REVIEW PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING BODY MAKE ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PAGE 7, PART VII	THE FOLLOWING OFFICER IS ALSO AN OFFICER OF THE RELATED ENTITY, CHARLES T. SITRIN HEALTH CARE CENTER, INC. -CHRISTA SERAFIN
FORM 990, PART IX, LINE 11G	CLINICAL CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 26,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,950. PHYSICIAN AND PHARMACY CONSULTANT: PROGRAM SERVICE EXPENSES 170,019. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,019. SHARED SERVICES: PROGRAM SERVICE EXPENSES 244,397. MANAGEMENT AND GENERAL EXPENSES 580,219. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 824,616.
FORM 990, PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Direct Controlling NADirectControllingNACd
CHARLES T SITRIN HEALTH CARE CENTER INC
2050 TILDEN AVE	NEW HARTFORD	NY	13413	223100745	SKILLED NURSING/OUTPATIENT REHABILIATION	NY	501(C)(3)	LINE 10	CHARLES T SITRIN NETWORK OF HOMES & SERVICES INC	0
SITRIN CHILD DAY CARE FACILITY INC
3 KAVOD ROAD	NEW HARTFORD	NY	13413	161484534	CHILD DAY CARE CENTER	NY	501(C)(3)	LINE 10	CHARLES T SITRIN NETWORK OF HOMES & SERVICES INC	0
CHARLES T SITRIN NETWORK OF HOMES & SERVICES INC
2050 TILDEN AVE	NEW HARTFORD	NY	13413	150543936	SOLE MEMBER OF OTHER ENTITIES	NY	501(C)(3)	LINE 7		0	N/A
CEDARBROOK VILLAGE INCORPORATED
2050 TILDEN AVE	NEW HARTFORD	NY	13413	200670083	ASSISTED LIVING FACILITY	NY	501(C)(3)	LINE 10	CHARLES T SITRIN NETWORK OF HOMES & SERVICES INC	0
SITRIN FOUNDATION INC
2050 TILDEN AVE	NEW HARTFORD	NY	13413	300098393	FOUNDATION	NY	501(C)(3)	LINE 12A, I	CHARLES T SITRIN NETWORK OF HOMES & SERVICES INC	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd