2012-07-03T10:00:02-05:00 2011-12-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2011-01-01 356041299 INDIANAPOLIS JEWISH HOME INC INDI 3172512261 7001 Hoover Road Indianapolis IN 46260 MARC PENNER 2012-07-02 true P00756195 3128997000 2011 2016-02-24 21:20:13Z HOOVERWOOD MARC PENNER 7001 Hoover Road Indianapolis IN 46260 14354106 false X WWW.HOOVERWOOD.ORG X 1968 IN HOOVERWOOD IS A NON-PROFIT NURSING HOME FACILITY THAT SPECIALIZES IN PROVIDING REHABILITATION THERAPY, DEMENTIA CARE, AND ADULT DAY CARE SERVICES TO RESIDENTS IN THE STATE OF INDIANA. 39 39 374 60 0 0 640252 684655 13007188 13568803 54 811 97940 99837 13745434 14354106 0 0 0 0 9024528 9816133 0 0 0 3905469 4098856 12929997 13914989 815437 439117 9620519 10097786 1112642 1316263 8507877 8781523 X SINCE ITS ORIGINAL MISSION OF ESTABLISHING A SHELTERED HOME FOR THE WANDERING POOR, THE INDIANAPOLIS JEWISH HOME, INC., D/B/A HOOVERWOOD, HAS DEVELOPED INTO A STATE-OF-THE-ART COMPREHENSIVE NURSING HOME THAT SPECIALIZES IN DEMENTIA CARE, REHABILITATION, AND ADULT DAY SERVICES. (CONTINUED IN SCHEDULE O) false false 11926656 13602977 HOOVERWOOD'S DEPARTMENT OF REHABILITATION SERVICES PLAYS AN INTEGRAL ROLE IN MAINTAINING THE ORGANIZATION'S EXCELLENT REPUTATION FOR PROVIDING THE HIGHEST QUALITY OF CARE AND SERVICES IN THE STATE OF INDIANA. THE DEDICATED REHABILITATION TEAM CONSISTS OF PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPISTS. EACH THERAPIST PROVIDES AN ASSESSMENT, IMPLEMENTS A TREATMENT PLAN, AND OFFERS EDUCATION TO THE RESIDENTS AS WELL AS THE FAMILIES/RESPONSIBLE PARTIES. THE TEAM ALSO WORKS HAND-IN-HAND WITH HOOVERWOOD NURSES, PHYSICIANS, AND SOCIAL WORKERS. THE THERAPY DEPARTMENT ENCOURAGES EACH RESIDENT TO REACH HIS/HER HIGHEST POTENTIAL, MAXIMIZES HIS/HER FUNCTION, FOCUSES ON INDEPENDENCE, AND ASSISTS RESIDENTS IN PURSUING THEIR OWN IDEALS OF AN ACTIVE AND FULFILLING LIFE. (CONTINUED IN SCHEDULE O) 11926656 true true false false false false false true false true true false false true true true false 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 false false false false false true 9 0 true 374 true false false false false false false false false false false X 39 39 true false false false false true false true true false false true true true true true true true true false IN X DIANA WYSOCKI 3172512261 7001 HOOVER ROAD Indianapolis IN 46260 MARK SNIDERMAN 1.00 X X 0 0 0 MINDY SHAPIRO 1.00 X X 0 0 0 MURRAY FIRESTONE PHD 1.00 X X 0 0 0 SIDNEY LAIKIN 1.00 X X 0 0 0 AMY KAISSAR MD 1.00 X 0 0 0 AMY KLOOSTER 1.00 X 0 0 0 ANNE S BURCHAM 1.00 X 0 0 0 BARBARA GURWITZ 1.00 X 0 0 0 BARBARA LEVENTHAL 1.00 X 0 0 0 CAROL JOSEPH 1.00 X 0 0 0 DAVID VONNEGUT-GABOVITCH 1.00 X 0 0 0 EDWARD FREEMAN 1.00 X 0 0 0 ERNIE LORCH 1.00 X 0 0 0 ETELKA FROYMOVICH 1.00 X 0 0 0 FRITZ GOLDBACH 1.00 X 0 0 0 GERALD PAUL 1.00 X 0 0 0 HEATHER KULWIN 1.00 X 0 0 0 IRVING FREEMAN 1.00 X 0 0 0 JANIE MAURER 1.00 X 0 0 0 JENNIFER WILLIAMS 1.00 X 0 0 0 JILL BURNETT 1.00 X 0 0 0 JOAN KATZ 1.00 X 0 0 0 LYNN LEVY 1.00 X 0 0 0 MARJORIE BRADFORD 1.00 X 0 0 0 MIKE GABOVITCH 1.00 X 0 0 0 MITCHELL RUSS MD 1.00 X 0 0 0 NADIA SIRITSKY 1.00 X 0 0 0 PATTI GRANT HESTER 1.00 X 0 0 0 PAUL A KRAFT 1.00 X 0 0 0 PENNI BRODEY 1.00 X 0 0 0 RAISA PEREL 1.00 X 0 0 0 ROBERT A GARELICK 1.00 X 0 0 0 ROSALIE GUSSOW 1.00 X 0 0 0 SHIRLEY APRISON 1.00 X 0 0 0 SHIRLEY KULWIN 1.00 X 0 0 0 SHIRLEY KURLANDER 1.00 X 0 0 0 SIDNEY SAKOWITZ 1.00 X 0 0 0 STACY SEGAL 1.00 X 0 0 0 STEPHEN JACOBS 1.00 X 0 0 0 STEVE CRELL 1.00 X 0 0 0 WILLIAM JACOBSON MD 1.00 X 0 0 0 DIANA L WYSOCKI 40.00 X 115767 0 10904 MARC S PENNER 40.00 X 195440 0 27693 AMY MISKUF 40.00 X 103727 0 5677 PATRICIA J RUSSELL 40.00 X 104861 0 10245 519795 0 54519 4 false true false JEWISH FEDERATION OF GREATER INDIANAPOLIS 6705 HOOVER ROAD INDIANAPOLIS IN 46260 ADMIN SERVICES 110720 1 684655 684655 RESIDENT SERVICES 623000 11986607 11986607 ANCILLARY SERVICES 623990 1562079 1562079 ADULT DAYCARE 623990 20117 20117 0 0 0 0 13568803 811 811 0 0 0 0 0 0 0 0 0 0 0 CABLE TV SERVICE 900099 34051 34051 LAUNDRY REVENUE 812300 4500 4500 CAFETERIA SALES 900099 22082 22082 39204 34174 0 5030 99837 14354106 13602977 0 66474 0 0 0 0 349804 349804 0 7852317 7499979 352338 284317 275649 8668 706585 670171 36414 623110 572463 50647 0 6885 6885 44400 44400 0 0 0 284757 226911 57846 10999 10999 95902 95902 2880 2880 0 908428 308866 599562 2093 2093 0 0 0 0 255329 255329 312254 312254 SUPPLIES & FOOD 1485168 1485168 QUALITY ASSESSMENT FEE 593630 593630 DUES & SUBSCRIPTIONS 20737 932 19805 BAD DEBT EXPENSE 35106 35106 40288 2452 37836 0 13914989 11926656 1988333 0 0 623577 676628 51067 1070 54309 51243 797544 686634 76765 91894 53540 42186 2617644 1450387 1250677 1167257 6713040 7380874 0 0 0 0 9620519 10097786 1098520 1150497 14122 13027 0 152739 1112642 1316263 8390848 8677607 117029 103916 8507877 8781523 9620519 10097786 X 439117 -165471 X false true true X false X 1015328 797646 752660 640252 684655 3890541 11594766 11740251 12283749 13007188 13568803 62194757 49156 50474 50556 52227 65663 268076 0 0 12659250 12588371 13086965 13699667 14319121 66353374 100000 100000 0 100000 0 0 0 0 100000 66253374 120702 5428 1277 54 811 128272 0 120702 5428 1277 54 811 128272 0 7443 11828 28757 45713 34174 127915 12787395 12605627 13116999 13745434 14354106 66609561 0.99470 0.99310 0.00190 0.00370 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - OTHER INCOME, COLUMN A - 7443, COLUMN B - 11828, COLUMN C - 28757, COLUMN D - 45713, COLUMN E - 34174, COLUMN F - 127915;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 0 0 1911736 929689 982047 705908 520698 185210 0 1167257 0 0 INVESTMENTS HELD BY OTHERS 7380874 F 7380874 0 THIRD PARTY PAYOR SETTLEMENTS 152739 152739 14354106 13914989 439117 -165471 0 -165471 273646 14188635 -165471 0 -165471 14354106 0 0 14354106 13914989 0 0 13914989 0 0 13914989 Explanation of escrow agreement Schedule D, Part IV, Line 2b INDIANAPOLIS JEWISH HOME, INC. HOLDS FUNDS FOR RESIDENTS OF THE FACILITY. THOSE FUNDS ARE HELD IN A SEPARATE BANK ACCOUNT AND THE ORGANIZATION HAS SIGNATURE AUTHORITY OVER THAT ACCOUNT. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT IS RECORDED. NO EFFECT OCCURED ON THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT DECEMBER 31, 2011 AND 2010. THE ORGANIZATION RECOGNIZED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2011 AND 2010. THE ORGANIZATION HAS TAX RETURNS OPEN FOR FEDERAL AND STATE PURPOSES FOR YEARS ENDING 2008 AND AFTER. X false true X X X false false false false false false false false false MARC S PENNER 174491 0 13650 0 7299 0 9824 0 17869 0 223133 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE DIRECTOR RECEIVED GIFT CARDS AS A PART OF THEIR COMPENSATION DURING 2011. THE ORGANIZATION GROSSED UP THEIR INCOME FOR THE AMOUNT OF TAX THEY WOULD OWE ON THE ADDITIONAL TAXABLE INCOME DUE TO THE RECEIPT OF THOSE CARDS. Written policy regarding payment or reimbursement of expenses Schedule J, Part I, Line 1b THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES TAX GROSS-UP PAYMENTS FOR THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE DIRECTOR. DURING JUNE 2012, THE ORGANIZATION ADOPTED A GIFT CARD POLICY TO ASSURE THAT GIFT CARDS ARE ISSUED IN A FAIR AND CONSISTENT MANNER AND TO ASSURE THAT EMPLOYEES ARE AWARE OF THE TAX CONSEQUENCES. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) HOOVERWOOD, A NON-PROFIT, NON-SECTARIAN ORGANIZATION, GOVERNED BY A DEDICATED BOARD OF DIRECTORS, IS A CONSTITUENT AGENCY OF THE JEWISH FEDERATION OF GREATER INDIANAPOLIS. WITH THE VALUES AND TRADITIONS OF JUDAISM AS ITS FOUNDATION, HOOVERWOOD'S MISSION STATEMENT IS BASED ON FOUR CORE VALUES THAT TOGETHER CONTINUE HOOVERWOOD'S TRADITION OF HEALTHCARE EXCELLENCE. DIGNITY- TO RECOGNIZE, RESPECT, AND VALUE INDIVIDUALS FOR THEIR UNIQUE QUALITIES AND CONTRIBUTIONS, WHILE PROVIDING OPPORTUNITIES FOR GROWTH, INDEPENDENCE, AND FEELINGS OF SELF WORTH. SPIRITUALITY- TO UPHOLD THE BELIEFS AND TRADITIONS OF JUDAISM, AND TO PROVIDE FOR THE SPIRITUAL WELL BEING OF ALL RESIDENTS THROUGH WORSHIP, SERVICE, AND CELEBRATION. COMMUNITY- TO PROVIDE A NURTURING, HOME-LIKE ENVIRONMENT TO ALL WHO RECEIVE AND PROVIDE CARE. VISION- TO PREPARE FOR THE FUTURE OF THE AGING POPULATION THROUGH A COMMITMENT TO EDUCATION, RESEARCH, AND QUALITY CARE. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A (CONTINUED FROM PART III, LINE 4A) THE ADULT DAY SERVICE PROGRAM AT HOOVERWOOD IS DESIGNED TO BENEFIT FAMILIES IN THE COMMUNITY WHO ARE LIVING WITH OLDER ADULTS WHO NEED A RESPITE FROM THE EVERYDAY CHALLENGES OF CARING FOR A LOVED ONE. FLEXIBLE HOURS ARE OFFERED MONDAY THROUGH FRIDAY, AND WEEKEND/SHORT TERM STAYS ARE ALSO OFFERED BASED ON ROOM AVAILABILITY IN THE NURSING HOME. TRANSPORTATION IS PROVIDED FOR THOSE PARTICIPANTS LIVING WITHIN A FIVE-MILE RADIUS OF THE CENTER. A SPECIALIZED PLAN OF CARE IS DESIGNED FOR EACH PARTICIPANT. MEDICAL/NURSING SERVICES INCLUDING BATHING, GROOMING, VITAL SIGN MONITORING, AND MEDICATION ADMINISTRATION ARE AVAILABLE TO PATIENTS ALONG WITH OUTPATIENT PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES. HOOVERWOOD'S MEDICAL DIRECTORS ARE BOARD-CERTIFIED GERIATRICIANS WHO HAVE BEEN WITH THE ORGANIZATION FOR OVER 20 YEARS. THE MEDICAL DIRECTORS VISIT OUR RESIDENTS REGULARLY ALONG WITH A GERIATRIC NURSE PRACTITIONER. A PSYCHIATRIC NURSE SPECIALIST, UNDER THE SUPERVISION OF A GERIATRIC PSYCHIATRIST, PROVIDES EVALUATION AND TREATMENT OF RESIDENTS WITH MENTAL ILLNESSES AND ASSISTS THE RESIDENTS AS THEY COPE WITH CHANGES AND LOSSES RELATED TO AGING. HOOVERWOOD OFFERS A FULL SERVICE ON-SITE DENTAL CLINIC WITH WEEKLY VISITS FROM A DENTIST ALONG WITH MONTHLY VISITS FROM A PODIATRIST. IN 2011, HOOVERWOOD PROVIDED 62,741 DAYS OF NURSING, REHABILITATION, MEDICAL AND DENTAL CARE, SOCIAL SERVICES AND ACTIVITIES TO APPROXIMATELY 300 CLIENTS IN A SPIRITUAL ENVIRONMENT. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION PLUS THE PRESIDENT OF THE HOOVERWOOD GUILD. ALSO A MAXIMUM OF TWO (2) OTHER BOARD MEMBERS MAY BE APPOINTED BY THE PRESIDENT TO THE EXECUTIVE COMMITTEE IN HIS/HER SOLE DISCRETION, BUT NOTHING HEREIN SHALL REQUIRE THE PRESIDENT TO APPOINT SUCH ADDITIONAL MEMBERS TO SAID COMMITTEE. THE IMMEDIATE PAST PRESIDENT AND THE CHAIRMAN OF THE HOOVERWOOD FOUNDATION COMMITTEE SHALL ALSO SERVE ON THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET WHEN DETERMINED NECESSARY BY THE PRESIDENT AND THE EXECUTIVE DIRECTOR/ADMINISTRATOR. A MAJORITY OF THE EXECUTIVE COMMITTEE MUST BE PRESENT TO CONSTITUTE A QUORUM. THE EXECUTIVE COMMITTEE SHALL ACT, WHEN NECESSARY, IN BETWEEN REGULAR MEETINGS OF THE BOARD. ALL ACTION OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT THE BOARD'S NEXT MEETING, EITHER IN REGULAR OR EXECUTIVE SESSION. THE EXECUTIVE COMMITTEE SHALL SPECIFICALLY HANDLE TOP MANAGEMENT LEVEL ISSUES, ADMINISTRATIVE COMPENSATION, SENSITIVE POLITICAL/COMMUNITY ISSUES, SENSITIVE LEGAL ISSUES, AND OTHER SUCH TYPE OF CONFIDENTIAL OR SENSITIVE ISSUES. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 JILL BURNETT/JANIE MAURER - FAMILY RELATIONSHIP, BARBARA GURWITZ/BARBARA LEVENTHAL - FAMILY RELATIONSHIP, IRVING FREEMAN/EDWARD FREEMAN - FAMILY RELATIONSHIP, HEATHER KULWIN/SHIRLEY KULWIN - FAMILY RELATIONSHIP Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC., THE JEWISH COMMUNITY CENTER ASSOCIATION, PARK REGENCY, THE JEWISH COMMUNITY RELATIONS COUNCIL, AND THE BUREAU OF JEWISH EDUCATION HAVE THE RIGHT TO APPOINT ONE VOTING MEMBER TO THE BOARD. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT. THEN COPIES ARE PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ALL DIRECTORS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE STATEMENTS ARE REVIEWED BY THE CHIEF FINANCIAL OFFICER. IF ANY CONFLICTS OF INTEREST ARE NOTED, THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE BOARD ARE NOTIFIED. THE PRESIDENT OF THE BOARD ENSURES THAT ANY BOARD MEMBER WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ABSTAINS FROM VOTING ON DECISIONS RELATED TO THE CONFLICT. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a EACH YEAR, THE COMPENSATION COMMITTEE IS SCHEDULED TO DISCUSS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMPENSATION COMMITTEE CONSISTS OF MEMBERS FROM THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE USES CURRENT COMPENSATION & FRINGE BENEFIT INFORMATION ALONG WITH OTHER COMPARATIVE DATA, AND PERFORMANCE EVALUATIONS TO ANALYZE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE DELIBERATION AND DECISION IS CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES. AFTER A CONSENSUS IS REACHED, THE DECISION IS DISCUSSED WITH THE EXECUTIVE DIRECTOR. THIS PROCESS LAST TOOK PLACE IN 2011. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b EACH YEAR, THE COMPENSATION COMMITTEE IS SCHEDULED TO DISCUSS THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER. THE COMPENSATION COMMITTEE CONSISTS OF MEMBERS FROM THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE USES CURRENT COMPENSATION & FRINGE BENEFIT INFORMATION ALONG WITH OTHER COMPARATIVE DATA, AND PERFORMANCE EVALUATIONS TO ANALYZE COMPENSATION FOR THE CHIEF FINANCIAL OFFICER. THE DELIBERATION AND DECISION IS CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES. AFTER A CONSENSUS IS REACHED, THE DECISION IS DISCUSSED WITH THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. THIS PROCESS LAST TOOK PLACE IN 2011. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -165471;