2015-11-10T19:23:47-06:00 2014-12-31 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2014-01-01 111672777 MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM MENO 7184917261 6323 7TH AVENUE BROOKLYN NY 11220 ALEXANDER BALKO PRESIDENT 7184917261 2015-11-10 1 AARON SHAPIRO P01333816 2128674000 2014 2016-03-07 17:11:31Z MENORAH CENTER FOR REHABILITATION AND NURSING CARE ALEXANDER BALKO 6323 7TH AVENUE BROOKLYN NY 11220 64665304 0 X WWW.MJHS.ORG X 1912 NY A 420 BED SKILLED NURSING AND REHABILITATION FACILITY. 6 5 665 5 0 0 4066900 7601757 38175987 56406845 76206 102718 51981 360342 42371074 64471662 0 0 0 0 30975351 36539126 0 0 0 15967930 20784730 46943281 57323856 -4572207 7147806 102695786 109430570 85262381 85659883 17433405 23770687 X SEE SCHEDULE OOPERATING AS MENORAH CENTER FOR REHABILITATION AND NURSING CARE, A NOT-FOR-PROFIT ORGANIZATION THAT IS PART OF THE MJHS FAMILY, MENORAH IS COMMITTED TO PROVIDING EXCEPTIONAL SUB-ACUTE REHABILITATION SERVICES AND LONG TERM SKILLED NURSING CARE TO PATIENTS AND RESIDENTS IN A CARING ENVIRONMENT BUILT ON COMPASSION, DIGNITY AND RESPECT. 1 0 39777165 50539255 SEE SCHEDULE OOPERATING UNDER THE NAME MENORAH CENTER FOR REHABILITATION AND NURSING CARE, IS A NOT-FOR-PROFIT CENTER THAT PROVIDES SUB-ACUTE REHABILITATION SERVICES (E.G. PHYSICAL THERAPY, SPEECH AND SWALLOWING THERAPY, OCCUPATIONAL THERAPY, ETC.) FOR PATIENTS RECUPERATINGFROM ORTHOPEDIC SURGERY, STROKE, HEART ATTACK, AND PROLONGED ILLNESS AS WELL AS SKILLED NURSING CARE FOR THE ELDERLY - AND ADULTS 18+ WHO ARE SEVERELY DISABLED AND REQUIRE LONG-TERM INSTITUTIONAL CARE. IN 2014, MENORAH ADDED AN ADDITIONAL 100 BEDS, MANY IN PRIVATE ROOMS, BRINGING THE TOTAL NUMBER OF BEDS TO 420. MENORAH ONCE AGAIN RECEIVED AN OVERALL 5 STAR RATING IN US NEWS & WORLD REPORT, ADDING IT TO THEIR LIST OF BEST NURSING HOMES. LOCATED ON 10 BEAUTIFUL OCEANFRONT ACRES IN MANHATTAN BEACH, BROOKLYN, THE CENTER PROVIDES EXPERT CLINICAL SERVICES ALONG WITH COMPASSIONATE CARE DELIVERED WITH DIGNITY AND RESPECT. IN 2014, MENORAH PROVIDED 122,373 DAYS OF SKILLED NURSING CARE. 5825706 5867590 OPERATING UNDER THE NAME MJHS ADULT DAY HEALTH CENTER, MENORAH ALSO PROVIDES COMMUNITY-BASED ADULT DAY HEALTH SERVICES ON 16TH AVENUE IN BROOKLYN. THE CLINICALLY BASED PROGRAM SERVES THE NEEDS OF SENIORS AS WELL AS ADULTS WITH CHRONIC CONDITIONS AND DIABILITIES WHO STILL LIVE AT HOME. THE NOT-FOR-PROFIT PROGRAM IS DESIGNED TO HELP CLIENTS STRENGTHEN AND RETAIN THEIR MENTAL AND PHYSICAL ACUITY, SO THEY CAN REMAIN AS INDEPENDENT AS POSSIBLE, WHILE ALSO OFFERING VALUABLE SOCIAL INTERACTION. MJHS ADULT DAY HEALTH CENTER PROVIDES HOT MEALS AS WELL AS TRANSPORTAION. IN 2014, OWNERSHIP OF MJHS ADULT DAY HEALTH CENTER WAS TRANSFERRED FROM SHOREFRONT JEWISH GERIATRIC CENTER OVER TO MENORAH CENTER. 32,482 VISITS OF ADULT DAY CARE WERE PROVIDED IN 2014. 45602871 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 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 1 113 0 665 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JEFF DAVIS 7184917261 6323 SEVENTH AVENUE BROOKLYN NY 11220 ELI S FELDMAN CEO 2.50 32.50 X X 133806 1427268 141259 STEVEN TOPAL CHAIRMAN 0.50 2.50 X X 0 0 0 RONALD B MILCH SECRETARY/TREASURER 0.50 4.00 X X 0 0 0 SHMUEL LEFKOWITZ DIRECTOR 0.50 3.00 X 0 0 0 FRED ABRAMS DIRECTOR 0.50 1.00 X 0 0 0 JACOB I FRIEDMAN DIRECTOR 0.50 2.50 X 0 0 0 ROBERT LEAMER ESQ ASST. SEC./SR. VP, GENERAL COUNSEL 2.50 32.50 X 55092 587649 186585 JEFF DAVIS CFO 2.50 32.50 X 38927 415221 77120 ALEXANDER BALKO PRESIDENT 2.50 32.50 X 102517 1093517 325341 LOYOLA PRINCIVIL ADMINISTRATOR 35.00 X 223739 0 39703 GARY KLEINBERG COO 35.00 X 252816 0 23843 LUCILA GO MD PHYSICIAN 35.00 X 210656 0 41001 KAMEL YATCHA MD PHYSICIAN 35.00 X 205290 0 38486 ELLIOT BROOKS SENIOR VP, HR 7.00 28.00 X 323725 1294904 146343 CAROL ALTIERI VP INPATIENT PROGRAMS 17.00 18.00 X 118506 125476 47022 1665074 4944035 1066703 18 0 1 0 LEND LEASE (BOVIS) 200 PARK AVENUE NEW YORK NY 10165 CONSTRUCTION 16603232 CHEM RX PO BOX 1060 LONG BEACH NY 11561 PHARMACEUTICALS 1310563 MITCHELLMARTIN INC 307 WEST 38TH STREET NEW YORK NY 10018 TEMP AGENCY 1019232 MMS PO BOX 826627 PHILADELPHIA PA 191826627 MEDICAL SUPPLIES 448527 CALGI CONSTRUCTION COMPANY 56 LAFAYETTE AVE WHITE PLAINS NY 10603 CONSTRUCTION 400490 31 7500000 101757 7601757 SKILLED NURSING FACILITY 623000 56406845 56406845 56406845 89287 89287 207073 193642 13431 13431 13431 MISCELLANEOUS 900099 360342 360342 360342 64471662 56406845 0 463060 574976 210754 364222 24765606 22258697 2506909 2495837 2285840 209997 6853418 5330950 1522468 1849289 1668040 181249 76142 76142 89956 89956 2985 2985 871975 871975 401271 570 400701 10139800 7623121 2516679 4075054 2973255 1101799 46043 20242 25801 23270 10740 12530 142624 99964 42660 4129993 3056195 1073798 699986 699986 85631 64503 21128 57323856 45602871 11720985 0 22000 22000 16656026 20389360 4475445 8393092 127993871 50104511 63727048 77889360 13888997 469570 3926270 2267188 102695786 109430570 6606668 6949487 50034009 47768831 28621704 30941565 85262381 85659883 X 14947230 21266199 69457 60757 2416718 2443731 17433405 23770687 102695786 109430570 X 7147806 80996 -891520 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2985 2985 0 PART II-B, LINE 1: LOBBYING PORTION OF ASSOCIATION DUES 2416718 27013 2443731 2299404 117314 2416718 2299404 2299404 2299404 8270 8270 2299404 2299404 93090 93090 2299404 1.00000 0 0 1841845 1841845 110823329 40920919 69902410 14264575 9183592 5080983 1064122 1064122 77889360 DUE TO THIRD PARTIES 6202346 PATIENT TRUST FUND 322268 DUE TO PARTICIPATING AGENCIES OF THE METROPOLITAN JEWISH HEALTH SYSTEM 867930 ACCRUED PENSION PAYABLE 2391529 LOAN PAYABLE 19583333 RETAINAGE PAYABLE 1064122 INTEREST RATE SWAP AGREEMENTS 510037 30941565 X 65444178 80996 1812070 1893066 63551112 920550 920550 64471662 57323856 0 57323856 0 57323856 PART V, LINE 4: TO FUND PROGRAM ACTIVITIES OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM PART X, LINE 2: MENORAH HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2011 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT TO FUNDED STATUS 457,260. GAIN ON INTEREST RATE SWAP AGREEMENTS 1,354,810. PART XI, LINE 4B - OTHER ADJUSTMENTS: FORGIVENESS OF INTERCOPMANY BORROWINGS 920,550. 1 1 0 0 0 0 0 0 0 ELI S FELDMAN CEO 95283 1016348 13614 145220 24909 265700 3844 41006 8264 88145 145914 1556419 30145 321546 ROBERT LEAMER ESQ ASST. SEC./SR. VP, GENERAL COUNSEL 33524 357588 17493 186589 4075 43472 11936 127318 4057 43274 71085 758241 17493 186589 JEFF DAVIS CFO 36420 388482 0 0 2507 26739 3120 33280 3490 37230 45537 485731 0 0 ALEXANDER BALKO PRESIDENT 63655 678990 33767 360178 5095 54349 23115 246561 4771 50894 130403 1390972 33767 360178 LOYOLA PRINCIVIL ADMINISTRATOR 205308 0 10000 0 8431 0 14885 0 24818 0 263442 0 0 0 GARY KLEINBERG COO 252457 0 0 0 359 0 0 0 23843 0 276659 0 234357 0 LUCILA GO MD PHYSICIAN 209250 0 0 0 1406 0 11706 0 29295 0 251657 0 0 0 KAMEL YATCHA MD PHYSICIAN 204582 0 0 0 708 0 11118 0 27368 0 243776 0 0 0 ELLIOT BROOKS SENIOR VP, HR 74984 299936 39011 156046 209730 838922 22806 91226 6462 25849 352993 1411979 39011 156046 CAROL ALTIERI VP INPATIENT PROGRAMS 105989 112224 7286 7714 5231 5538 7684 8136 15155 16047 141345 149659 0 0 PART I, LINE 3 THE SALARIES FOR THE EXECUTIVES ARE DETERMINED BY METROPOLITAN JEWISH HEALTH SYSTEM, INC., A RELATED ORGANIZATION. THE METHODS UTILIZED INCLUDE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEYS OR STUDIES AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE BOARD. PART I, LINES 4A-B GARY KLEINBERG RECEIVED SEVERANCE OF $234,357 IN 2014. PARTICIPATED IN, OR RECEIVED PAYMENT FROM, A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: ALEXANDER BALKO - $206,460 ROBERT LEAMER - $76,038 ELLIOT BROOKS - $69,182 FORM 990, PART III, LINE 2 IN 2014, OWNERSHIP OF MJHS ADULT DAY HEALTH CENTER WAS TRANSFERRED FROM SHOREFRONT JEWISH GERIATRIC CENTER OVER TO MENORAH CENTER. FORM 990, PART VI, SECTION A, LINE 6 METROPOLITAN JEWISH HEALTH SYSTEM, INC. IS THE SOLE MEMBER OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM. FORM 990, PART VI, SECTION A, LINE 7A METROPOLITAN JEWISH HEALTH SYSTEM, INC. ELECTS THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 DRAFTS OF THE COMPLETED RETURNS ARE REVIEWED BY THE PRESIDENT, CFO AND SENIOR VP, GENERAL COUNSEL AND THEIR STAFF. ANY COMMENTS ARISING FROM THEIR REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THAT DRAFT WILL BE SUBMITTED TO THE MJHS EXECUTIVE COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE COMMITTEE HAS COMPLETED ITS REVIEW COPIES OF THE RETURNS WILL BE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS MUST FILE AND MAINTAIN CURRENT THE ORGANIZATION'S DIRECTORS BIOGRAPHICAL INFORMATION FORM AND, ON AN ANNUAL BASIS, COMPLETE THE ORGANIZATION'S DIRECTORS CONFLICT OF INTEREST STATEMENT AND ACKNOWLEDGEMENT WHICH ACKNOWLEDGES THAT EACH INDIVIDUAL HAS DISCLOSED ANY POTENTIAL CONFLICT OF INTEREST; RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; READ AND UNDERSTANDS THE CONFLICTS OF INTEREST POLICY; AND AGREED TO COMPLY WITH THE CONFLICTS OF INTEREST POLICY. THE SENIOR VICE PRESIDENT/GENERAL COUNSEL SUPERVISES THE DISTRIBUTION, COLLECTION AND REVIEW OF THE ANNUAL DIRECTORS CONFLICT OF INTEREST STATEMENT AND ACKNOWLEDGEMENT. FROM TIME TO TIME, DIRECTORS, PRINCIPAL OFFICERS, KEY EMPLOYEES AND/OR COMMITTEE MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST WHEN AND IF THEY ARISE. PROCEDURES FOR MANAGING IDENTIFIED CONFLICTS: EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A BOARD COMMITTEE IS REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE INDIVIDUAL CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN THE EVENT OF SUCH A DISCLOSURE, THE INTERESTED PARTY IS EXCUSED FROM THE MEETING AND THE BOARD/COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS. IF THE BOARD/COMMITTEE DETERMINES THAT A CONFLICT EXISTS, THE CHAIRPERSON OF THE BOARD OR DESIGNEE (IF APPROPRIATE) WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE AND REPORT TO THE BOARD OF DIRECTORS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. BASED ON THE INFORMATION FURNISHED BY THE DISINTERESTED PERSON OR COMMITTEE, THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION OF WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR MORE REASONABLE ARRANGEMENTS FROM AN ENTITY OR PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT REASONABLY ATTAINABLE UNDER THE CIRCUMSTANCES, THE BOARD OF DIRECTORS WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. ALL OF THE ACTIONS STATED ABOVE SHALL BE REFLECTED IN THE BOARD/COMMITTEE MINUTES. IN THE EVENT THAT A DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE OR MEMBER OF A BOARD COMMITTEE FAILS TO DISCLOSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST, THE BOARD/COMMITTEE, AFTER AFFORDING THE INDIVIDUAL DUE PROCESS, SHALL DETERMINE WHETHER THE INDIVIDUAL VIOLATED THE CONFLICT OF INTEREST POLICY BY FAILING TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND, IN THE EVENT OF A DETERMINATION THAT A VIOLATION OCCURRED, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 METROPOLITAN JEWISH HEALTH SYSTEM, INC., A RELATED ORGANIZATION RETAINS THE SERVICES OF A MAJOR EXECUTIVE COMPENSATION FIRM TO REVIEW MARKET PAY PRACTICES AND AVERAGE SALARY MOVEMENT AMONG SIMILARLY SITUATED EXECUTIVES. THE EXECUTIVE COMPENSATION FIRM IS ASKED TO DEVELOP A COMPARATIVE BASE THAT IS AS CLOSE AS POSSIBLE TO OUR ORGANIZATION. DIFFERENT COMPARATIVE GROUPS ARE CONSIDERED FOR EACH POSITION, CEO AND SENIOR VP'S AS APPROPRIATE. THE 2014 SALARIES WERE BASED ON INFORMATION OBTAINED IN 2013. A NEW STUDY WAS DONE IN MARCH 2014. THIS MARKET ANALYSIS IS THEN REVIEWED BY THE COMPENSATION COMMITTEE IN DETERMINING SALARY ADJUSTMENTS FROM THE PERSPECTIVE OF MARKET COMPETITIVENESS AND PRIOR YEAR PERFORMANCE. PERFORMANCE IS BASED ON THE EXTENT THAT EACH EXECUTIVE HAS ACHIEVED HIS/HER GOALS. BONUS ELIGIBILITY IS DONE IN A SIMILAR MANNER. OTHER KEY EMPLOYEES ARE MANAGED IN SIMILAR MANNER THROUGH THE HUMAN RESOURCES DEPARTMENT UNDER THE DIRECTION OF THE SENIOR VICE PRESIDENT FOR HUMAN RESOURCES IN CONJUNCTION WITH THE CEO, USING LOCAL SURVEYS TO ENSURE MARKET COMPETITIVENESS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE OFFICE OF THE PRESIDENT. FORM 990, PART XI, LINE 9: ADJUSTMENT TO FUNDED STATUS -457,260. GAIN ON INTEREST RATE SWAP -1,354,810. FORGIVENESS OF INTERCOMPANY BORROWINGS 920,550. FORM 99 PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. METROPOLITAN JEWISH HEALTH SYSTEM INC 6323 7TH AVENUE BROOKLYN NY 11220 113538697 ADMINISTRATIVE SERVICES NY 501(C)(3) 7 N/A 0 MJG NURSING HOME CO INC 6323 7TH AVENUE BROOKLYN NY 11220 237123076 NURSING HOME NY 501(C)(3) 3 N/A 0 SHOREFRONT JEWISH GERIATRIC CENTER INC 6323 7TH AVENUE BROOKLYN NY 11220 113072153 NURSING HOME, ADULT DAY CARE NY 501(C)(3) 9 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 METROPOLITAN JEWISH HOME CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 320060822 HOME CARE, HOSPICE NY 501(C)(3) 9 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 ELDERPLAN INC 6323 7TH AVENUE BROOKLYN NY 11220 112625096 MEDICARE ADVANTAGE SPECIAL NEEDS PLAN / MEDICAID MANAGED LONG TERM CARE PLAN NY 501(C)(3) 9 N/A 0 MENORAH FOUNDATION INC 6323 7TH AVENUE BROOKLYN NY 11220 113471173 FUNDRAISING NY 501(C)(3) 11 TYPE I METROPOLITAN JEWISH HEALTH SYSTEM FOUNDATION 0 HOMEFIRST LHCSA INC 6323 7TH AVENUE BROOKLYN NY 11220 611501623 HOME CARE NY 501(C)(3) 11 TYPE I METROPOLITAN JEWISH HEALTH SYSTEM INC 0 SHOREFRONT TOWERS HOUSING DEVELOPMENT FUND CORPORATION 6323 7TH AVENUE BROOKLYN NY 11220 113200785 HOUSING NY 501(C)(3) 9 N/A 0 METROPOLITAN JEWISH HEALTH SYSTEM FOUNDATION 6323 7TH AVENUE BROOKLYN NY 11220 111630753 FUNDRAISING NY 501(C)(3) 7 N/A 0 MJHS HOSPICE AND PALLIATIVE CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 133438643 HOSPICE SERVICES NY 501(C)(3) 3 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 MJHS MEDICAL ASSOCIATES PC 6323 7TH AVENUE BROOKLYN NY 11220 275273404 PROVIDING HEALTH CARE SERVICES FOR AFFILIATES OF MJHS NY 501(C)(3) 9 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 FIRST TO CARE HOME CARE INC 6323 7TH AVENUE BROOKLYN NY 11220 113300822 HOME HEALTH CARE SERVICES NY 501(C)(3) 9 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0