2025-11-17T16:45:13-06:00 2024-12-31 113266576 GRASSI & CO CPA'S PC 360 MADISON AVENUE 7TH FLOOR NEW YORK NY 10017 990 2024-01-01 815398464 REBEKAH REHAB LICENSED HOME CARE SERVICE REBE 7188336200 1070 HAVEMEYER AVE BRONX NY 10462 MICHAEL FELBERG COO/CFO 7188336200 2025-11-17 1 0 JAIME RAPPS P01462990 2126616166 2025-11-17 2024 2025-03-06 01:10:19Z MICHAEL FELBERG 1070 HAVEMEYER AVENUE BRONX NY 10462 2985595 0 X N/A X 2017 NY TO SUPPORT OUR COMMUNITY WHICH INCLUDES MEDICAID, MANAGED LONG TERM CARE, CHHA, ASSISTED LIVING PROGRAMS, AND OTHER PROVIDERS WITH QUALIFIED HOME HEALTH AIDES TO COMPASSIONATELY SUPPORT PATIENT ACTIVITIES FOR DAILY LIVING. 6 3 209 4 0 0 0 0 2231152 2982102 0 0 0 3493 2231152 2985595 0 0 0 0 2406226 3163059 0 0 0 337650 222457 2743876 3385516 -512724 -399921 494993 698150 1325305 1928383 -830312 -1230233 TO SUPPORT OUR COMMUNITY WHICH INCLUDES MEDICAID, MANAGED LONG TERM CARE, CHHA, ASSISTED LIVING PROGRAMS, AND OTHER PROVIDERS WITH QUALIFIED HOME HEALTH AIDES TO COMPASSIONATELY SUPPORT PATIENT ACTIVITIES FOR DAILY LIVING. 0 0 2924520 2982102 REBEKAH REHAB LHCSA SUPPORTED REBEKAH REHAB CERTIFIED HOME HEALTH AGENCY IN PROVIDING QUALIFIED HOME HEALTH AIDES. IT ALSO SUPPORTED REBEKAH REHAB ASSISTED LIVING PROGRAM BY INSURING THAT QUALIFIED HOME HEALTH AIDES WERE AVAILABLE FOR ITS RESIDENTS. ADDITIONALLY, IT PROVIDED QUALIFIED HOME HEALTH AIDES. 2924520 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 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 0 0 0 1 17 0 209 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X MICHAEL FELBERG 7188636200 1070 HAVEMEYER AVENUE BRONX NY 10462 KENNETH GELB BOARD MEMBER 1.00 17.00 X 0 438346 57380 REED ELSON BOARD MEMBER 1.00 38.00 X 0 73089 23599 MARTIN ELSON PRESIDENT 1.00 21.00 X X 0 81803 0 D JOSEPH BRADLEY JR VICE PRESIDENT HA ENDED 6/6/24 1.00 4.00 X X 0 0 0 MARY O'CONNELL SECRETARY 1.00 4.00 X X 0 0 0 ALAN KOREFF TREASURER 1.00 4.00 X X 0 0 0 CONNIE CAPALDO BOARD MEMBER 1.00 4.00 X 0 7710 0 GARY ROTHMAN BOARD MEMBER 1.00 4.00 X 0 0 0 MICHAEL FELBERG CFO/COO 1.00 35.00 X 0 324845 77029 FRANCESCA ZAYAS DIRECTOR OF LHCSA 35.00 X 122164 0 16559 122164 925793 174567 1 0 1 0 0 CERTIFIED HOME CARE 621610 2982102 2982102 2982102 MISCELLANEOUS INCOME 900099 3493 3493 3493 2985595 2982102 0 3493 138723 126587 12136 2640081 2409112 230969 16144 14732 1412 126428 115367 11061 241683 220539 21144 505 505 98166 10176 87990 2539 2539 17815 17815 32218 32218 2513 2513 RECRUITMENT 28992 4007 24985 CREDIT LOSS EXPENSE 24000 24000 COMPLIANCE TRAINING 9555 9555 EQUIPMENT 3282 3282 2872 2872 3385516 2924520 460996 0 175763 325804 310019 365697 1447 1225 14791 9367 7764 5424 494993 698150 179665 130209 1145640 1798174 1325305 1928383 X -830312 -1230233 -830312 -1230233 494993 698150 -399921 0 X 0 0 0 X 1039135 1718446 2231152 2982102 7970835 1039135 1718446 2231152 2982102 7970835 0 0 0 7970835 3493 3493 1039135 1718446 2231152 2985595 7974328 X 5840 2344 3496 8951 7023 1928 5424 DUE TO RELATED PARTIES 1798174 1798174 0 1 0 0 0 0 0 0 0 KENNETH GELB BOARD MEMBER 0 438346 0 0 0 0 0 15695 0 41685 0 495726 0 0 MICHAEL FELBERG CFO/COO 0 317333 0 0 0 7512 0 16320 0 60709 0 401874 0 0 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 PERFORMED IN 2024. PART I, LINE 4B MICHAEL FELBERG PARTICIPATES IN THE 457(F) PLAN THROUGH A RELATED ENTITY. EMPLOYEE CONTRIBUTIONS OF $7,512 ARE INCLUDED IN PART II, COLUMN BIII. FORM 990, PART VI, SECTION A, LINE 2 MARTIN ELSON AND REED ELSON HAVE A FAMILY RELATIONSHIP. 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 CFO/COO AND DIRECTOR OF FINANCE 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 REBEKAH REHAB LICENSED HOME CARE SERVICES 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 15 A RELATED COMPANY, UNITED ODD FELLOW AND REBEKAH HOME, RETAINS THE SERVICES OF INDEPENDENT CONSULTANTS TO REVIEW COMPENSATION PRACTICES FOR EXECUTIVE DIRECTORS AND OFFICERS IN OTHER ORGANIZATIONS OF COMPARABLE SIZE AND TYPE. THIS MARKET ANALYSIS IS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION, REBEKAH REHAB BELONGS TO TRADE ASSOCIATIONS THAT PERIODICALLY PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST PERFORMED IN 2024. 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. UNITED ODD FELLOW AND REBEKAH HOME 1070 HAVEMEYER AVE BRONX NY 10462 131740053 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 UNIONPORT FOUNDATION INC 1070 HAVEMEYER AVE BRONX NY 10462 237084191 SEE PART VII NY 501(C)(3) LINE 12B, II N/A 0 REBEKAH REHAB ASSISTED LIVING 1070 HAVEMEYER AVE BRONX NY 10462 815381708 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 UNITED ODD FELLOWS HDFC 1070 HAVEMEYER AVE BRONX NY 10462 133214760 SEE PART VII NY 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 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: ASSISTED LIVING PROGRAM UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY: PRIMARY ACTIVITY: LOW INCOME SENIOR HOUSING