2011-11-07T20:06:51-06:00 2010-12-31 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2010-01-01 111672777 MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM MENO 7186464441 1516 ORIENTAL BOULEVARD BROOKLYN NY 11235 ALEX BALKO 7186464441 2011-11-04 1 FREDERICK H ROTHMAN 2128674000 2010 2016-02-24 21:20:13Z MENORAH CENTER FOR REHABILI- ALEX BALKO 1516 ORIENTAL BOULEVARD BROOKLYN NY 11235 49705980 0 X WWW.MJHS.ORG X 1912 NY A 320 BED SKILLED NURSING AND REHABILITATION FACILITY. 9 8 525 115 0 0 6018661 6056463 38518933 42688352 6940 60593 28751 900572 44573285 49705980 0 0 0 0 26321785 28501902 0 0 0 18623371 18877838 44945156 47379740 -371871 2326240 75459814 77737426 70157182 70659877 5302632 7077549 TO OPERATE A NOT-FOR-PROFIT REHABIITATION CENTER AND NURSING CARE FACILITY THAT PROVIDES PHYSICAL THERAPY AND SKILLED NURSING FOR PATIENTS AND RESIDENTS REQUIRING SUB-ACUTE AND LONG-TERM CARE. 0 0 32551082 41126368 MENORAH IS A 320 BED, NOT-FOR-PROFIT FACILITY THAT PROVIDES SUB-ACUTE REHABILITATION SERVICES (INCLUDING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, RECREATIONAL THERAPY, SPEECH AND LANGUAGE THERAPY, ETC) FOR ADULTS OF ALL AGES AND SKILLLED NURSING CARE FOR THE ELDERLY- AND INDIVIDUALS 18 YEARS AND OLDER - WHO HAVE SEVERELY DISABLING DISORDERS THAT REQUIRE LONG-TERM INSTITUTIONAL CARE. LOCATED ON THE OCEAN IN MANHATTAN BEACH, BROOKLYN, MENORAH COMBINES THE CLINICAL SERVICES, COMPASSIONATE CARE AND PHYSICAL SURROUNDINGS PATIENTS, RESIDENTS AND FAMILY MEMBERS SEARCH FOR WHEN CHOOSING A CENTER FOR REHABILITATION AND NURSING CARE. IN 2010, MENORAH PROVIDED A TOTAL OF 114,960 DAYS OF SKILLED NURSING CARE. 1356295 1561984 MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM ALSO PROVIDES AN ADULT DAY HEALTH CENTER FOR THE COMMUNITY. THE CLINICALLY BASED PROGRAM SERVES THE NEEDS OF SENIORS AS WELL AS ADULTS WITH CHRONIC CONDITIONS AND DISABILITIES. IT IS DESIGNED TO HELP CLIENTS STRENGTHEN AND RETAIN THEIR MENTAL AND PHYSICAL ACUITY SO THAT THEY CAN REMAIN AS INDEPENDENT AS POSSIBLE. THE ADULT DAY HEALTH CENTER PROVIDES HOT MEALS AS WELL AS TRANSPORTATION. IN CALENDAR YEAR 2010, MENORAH PROVIED A TOTAL OF 9,255 VISITS OF ADULT DAY HEALTH CARE. 33907377 1 1 0 1 0 0 0 0 1 1 0 0 1 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 0 1 66 0 1 525 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X PEGGY GUNDERMAN 7189217742 6323 SEVENTH AVENUE BROOKLYN NY 11220 ELI S FELDMAN 2.00 X X 86377 1317250 78185 STEVEN TOPAL 0.50 X X 0 0 0 SHMUEL LEFKOWITZ 0.50 X X 0 0 0 FRED ABRAMS 0.50 X 0 0 0 ELI GREENBERG 0.50 X 0 0 0 HOWARD GREENBERG 0.50 X 0 0 0 PAUL FINKELSTEIN MD 0.50 X 0 0 0 JACOB I FRIEDMAN 0.50 X 0 0 0 RONALD B MILCH 0.50 X 0 0 0 ALEXANDER BALKO 2.00 X 42947 654941 70940 ROBERT LEAMER 2.00 X 26296 401008 69640 ELLIOT BROOKS 5.00 X 64369 354031 53552 GARY KLEINBERG 35.00 X 241832 0 35933 CAROL ALTIERI 11.50 X 71241 145577 38677 LUCILA GO 35.00 X 180988 0 34236 LINDEN MORRIS 35.00 X 161850 0 32688 REGINA SOTNIK 35.00 X 168671 0 31756 ALLA PLOTKINA 35.00 X 158657 0 32206 VLADMIR YAKUBOV 35.00 X 153924 0 31848 1357152 2872807 509661 12 0 1 0 CHEM RX POBOX 1060 LONG BEACH NY 11561 PHARMACEUTICAL 539599 CARETECH GROUP 1123 MCDONALD AVE BROOKLYN NY 11230 MEDICAL SUPPLIES 481324 HESS CORPORATION PO BOX 905243 CHARLOTTE NC 282905243 UTILITIES 437064 GEDDIS PARTNERSHIP POBOX 1020 SOUTHPORT CT 06890 ARCHITECTURAL SERVICES 403239 GERIMEDEX PO BOX 768 NEW YORK NY 10018 MEDICAL SUPPLIES 294088 18 6000000 56463 6056463 SKILLED NURSING FACILI 623000 41126368 41126368 ADULT DAY CARE 623000 1561984 1561984 42688352 60593 60593 REFUND OF PRIOR MORTGA 900099 878373 878373 MISCELLANEOUS 900099 22199 22199 900572 49705980 42688352 0 961165 603406 603406 19840320 17895166 1945154 1541196 1327008 214188 4950700 4137088 813612 1566280 1397607 168673 259936 259936 85247 85247 22439 22439 2006727 1416655 590072 127304 452 126852 652018 300174 351844 135814 135814 5046330 2603653 2442677 10504 7484 3020 29594 7629 21965 2854 2854 4530282 2404149 2126133 824581 824581 ASSESSMENT 1794894 1794894 FOOD & KITCHEN COSTS 1134410 1134410 MEDICAL SUPPLIES 989823 989823 BAD DEBT 951852 951852 CLEANING SUPPLIES 240758 240758 32471 22882 9589 47379740 33907377 13472363 0 2600 2600 9506314 9698379 72251 32803 7339349 6666799 95364954 44934696 54140742 50430258 4397157 4657296 1401 6249291 75459814 77737426 3840800 3649372 53033876 56014114 13282506 10996391 70157182 70659877 X 2946228 4721145 57000 57000 2299404 2299404 5302632 7077549 75459814 77737426 X 2326240 -551323 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 22439 22439 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: LOBBYING PORTION OF ASSOCIATION DUES 2299404 93090 93090 2299404 2299404 92170 92170 2299404 2299404 89410 89410 2299404 1.00000 0 0 1841845 1841845 80472770 36755854 43716916 10924069 8178842 2745227 2126270 2126270 50430258 ACCRUED INTEREST 35622 DEFERRED INTEREST 3718469 DUE FROM RETIREMENT PLAN OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIR 102010 DUE FROM PARTICIPATING AGENCIES METROPOLITAN JEWISH HEALTH SYSTEM 38415 ESTIMATED DUE FROM THIRD PARTIES 2338477 DUE FROM METROPOLITAN JEWISH HEALTH SYSTEM FOUNDATION 16298 6249291 DUE TO THIRD PARTIES 5983416 PATIENT TRUST FUND 236833 DUE TO PARTICIPATING AGENCIES OF THE METROPOLITAN JEWISH HEALTH SYSTEM 3750060 ACCRUED PENSION PAYABLE 1026082 10996391 49705980 47379740 2326240 -27984 -523339 -551323 1774917 49677996 -27984 -27984 49705980 0 49705980 47379740 0 47379740 0 47379740 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO FUND PROGRAM ACTIVITIES OF MENORAH HOME AND HOSPITAL FOR THE AGED AND INFIRM DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MENORAH ADOPTED THE PROVISION PERTAINING TO UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2007 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: ADJUSTMENT TO FUNDED STATUS -523,339. X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 ELI S FELDMAN 61161 932709 0 0 25216 384541 2601 39662 2211 33711 91189 1390623 0 0 ALEXANDER BALKO 37308 568948 3190 48645 2449 37348 2601 39662 1765 26912 47313 721515 0 0 ROBERT LEAMER 22171 338101 1973 30085 2152 32822 2601 39662 1685 25692 30582 466362 0 0 ELLIOT BROOKS 54883 301854 4452 24488 5034 27689 6502 35761 1737 9552 72608 399344 0 0 GARY KLEINBERG 231959 0 0 0 9873 0 16604 0 19329 0 277765 0 0 0 CAROL ALTIERI 64345 131487 3286 6714 3610 7376 4700 9605 8008 16364 83949 171546 0 0 LUCILA GO 180988 0 0 0 0 0 11440 0 22796 0 215224 0 0 0 LINDEN MORRIS 160919 0 0 0 931 0 11036 0 21652 0 194538 0 0 0 REGINA SOTNIK 168671 0 0 0 0 0 10604 0 21152 0 200427 0 0 0 ALLA PLOTKINA 158657 0 0 0 0 0 9915 0 22291 0 190863 0 0 0 VLADMIR YAKUBOV 153924 0 0 0 0 0 9557 0 22291 0 185772 0 0 0 PART I, LINE 1A SENIOR EXECUTIVES SHALL BE REIMBURSED FOR BUSINESS/FIRST CLASS AIR TRAVEL FOR FLIGHTS OF FOUR AND ONE-HALF HOURS OR LONGER. THIS BENEFIT IS NONTAXABLE TO THE RECIPIENTS. PART I, LINE 4B PARTICIPATED IN, OR RECEIVED PAYMENT FROM, A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: ELI FELDMAN- $378,183-THIS AMOUNT WAS PAID OUT IN 2010 AND HAD BEEN ACCRUED OVER THE PREVIOUS 3 YEARS. ALEXANDER BALKO - $17,426 ELLIOT BROOKS - $17,426 ROBERT LEAMER - $17,426 PART I, LINE 7 BONUS ELIGIBILITY IS BASED ON THE EXTENT THAT EACH EXECUTIVE AND EMPLOYEE HAS ACHIEVED HIS/HER GOAL. 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 EXECUTIVE VP/CFO, 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 FINANCE AND INVESTMENT COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE FINANCE AND INVESTMENT 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 EACH YEAR, THE 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. THIS WAS LAST COMPLETED IN JANUARY 2010. 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 18 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE OFFICE OF THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE OFFICE OF THE PRESIDENT. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -27,984. ADJUSTMENT TO FUNDED STATUS -523,339. TOTAL TO FORM 990, PART XI, LINE 5: -551,323. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. HOURS WORKED FOR RELATED ORGANIZATIONS FORM 990, PART VII ELI S. FELDMAN - 31 ALEXANDER BALKO - 31 ROBERT LEAMER - 31 ELLIOT BROOKS - 28 PAUL FINKELSTEIN, MD - 3 SHMUEL LEFKOWITZ - 3 STEVEN TOPAL - 4 JACOB FRIEDMAN - 3.5 RONALD B. MILCH - 4.5 FRED ABRAMS - 0.5 ELI GREENBERG - 1.5 HOWARD GREENBERG - 2.5 CAROL ALTIERI - 23.5 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, HOME CARE, ADULT DAY CARE NY 501(C)(3) 3 N/A 0 SHOREFRONT JEWISH GERIATRIC CENTER INC 6323 7TH AVENUE BROOKLYN NY 11220 113072153 NURSING HOME 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 NY 501(C)(3) 9 N/A 0 HOMEFIRST INC 6323 7TH AVENUE BROOKLYN NY 11220 113325280 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) 9 N/A 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 JACOB PERLOW HOSPICE CORPORATION 6323 7TH AVENUE BROOKLYN NY 11220 133438643 HOSPICE SERVICES NY 501(C)(3) 3 METROPOLITAN JEWISH HEALTH SYSTEM INC 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 METROPOLITAN JEWISH HEALTH SYSTEM INC O 4080507 CASH HOMEFIRST INC K 378462 CASH ELDERPLAN INC K 1134268 CASH METROPOLITAN JEWISH HEALTH SYSTEM INC J 87459 CASH METROPOLITAN JEWISH HEALTH SYSTEM FOUNDATION C 5022941 CASH