2011-05-12T13:00:27-05:00 2010-06-30 RSM MCGLADREY INC 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2009-07-01 113535388 L'REFUAH MEDICAL AND REHABILITATION CENTER INC DBA EZRA MEDICAL CENTER LREF 7186863786 1312 38TH STREET BROOKLYN NY 11218 YISHAI HECHT 7186863786 2011-05-12 1 2123721000 2009 2016-02-24 21:20:13Z YISHAI HECHT 1312 38TH STREET BROOKLYN NY 11218 7610395 0 X WWW.EZRAMEDICAL.ORG X 2001 NY THE PROVISION OF PATIENT CARE SERVICES OF THE HIGHEST QUALITY, THE CONTINUING ADVANCMENT OF TOTAL FAMILY WELLNESS, AND THE ONGOING EDUCATION OF OUR PATIENTS AND OUR COMMUNITY. 9 9 88 0 0 0 220242 124152 5106180 7470406 -77031 -210210 4432 15837 5253823 7400185 0 0 3059034 4172449 0 0 2286588 2565256 5345622 6737705 -91799 662480 3493763 3111897 1675857 631511 1817906 2480386 THE PROVISION OF PATIENT CARE SERVICES OF THE HIGHEST QUALITY, THE CONTINUING ADVANCMENT OF TOTAL FAMILY WELLNESS, AND THE ONGOING EDUCATION OF OUR PATIENTS AND OUR COMMUNITY. 0 0 5312951 7470406 THE PROVISION OF PATIENT CARE SERVICES OF THE HIGHEST QUALITY, THE CONTINUING ADVANCMENT OF TOTAL FAMILY WELLNESS, AND THE ONGOING EDUCATION OF OUR PATIENTS AND OUR COMMUNITY. 5312951 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 88 1 0 0 0 0 0 0 0 0 0 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X BASYA UNGAR CONTROLLER 7186862011 1312 38TH STREET BROOKLYN NY 11218 HERSHY SILBERSTEIN 1.00 X X 0 0 0 NACHUM SANDERS 1.00 X X 0 0 0 BEREL GRAUSZ 1.00 X X 0 0 0 JOSHUA SILBERBERG 1.00 X X 0 0 0 YITTY GRUNWALD 1.00 X 0 0 0 DAVID CHIMMEL 1.00 X 0 0 0 AVROM PORGES 1.00 X 0 0 0 GITTEL KLEIN 1.00 X 0 0 0 SARA SPIRA 1.00 X 0 0 0 YISHAI HECHT 40.00 X 145420 0 23250 BASYA UNGAR 13.00 X 45597 0 0 JEFFREY TEITELBAUM 35.00 X 298379 0 13495 BENZION KRIEGER 35.00 X 300697 0 15252 MEIRAV KROLL 35.00 X 209487 0 2683 SANDRA PETTY 35.00 X 120000 0 5807 1119580 0 60487 5 0 1 0 STATE COLLEGE OF OPTOMETRY 33 WEST 42ND STREET NEW YORK NY 10110 OPTOMETRIST 164645 ALPINE DENTAL 1727 44TH STREET BROOKLYN NY 11204 MEDICAL SUPPLIES AND EQUIPMENT 145418 2 124152 111256 124152 PATIENT SERVICES 900099 7470406 7470406 7470406 210210 -210210 -210210 -210210 OTHER INCOME 900099 15837 15837 15837 7400185 7470406 0 -194373 224455 184863 39592 3456279 2846611 609668 25440 20952 4488 224228 184676 39552 242047 199351 42696 57528 57528 40280 40280 361011 173824 187187 150616 150616 695633 511831 183802 28105 28105 329048 259948 69100 16826 13858 2968 27268 21542 5726 247897 195839 52058 342907 309974 32933 PROVISION FOR BAD DEBTS 114087 114087 REPAIRS AND MAINTENANCE 56451 44596 11855 DUES & SUBSCRIPTIONS 37302 30722 6580 OTHER 35367 29129 6238 TRAINING 24930 20532 4398 6737705 5312951 1424754 0 50993 121137 749920 7359 680608 1136095 66489 70635 2357485 580814 1945753 1776671 3493763 3111897 370857 381511 1305000 250000 1675857 631511 X 1817906 2480386 1817906 2480386 3493763 3111897 X 0 1 1 X 0 X 138234 825179 220242 124152 1307807 138234 825179 220242 124152 1307807 1307807 3196 1776 4268 4432 15837 29509 1337316 22913250 0.97790 0.98350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 561821 99790 462031 1497681 337203 1160478 297983 143821 154162 1776671 7400185 6737705 662480 0 662480 7400185 0 7400185 0 7400185 6737705 0 6737705 0 6737705 Part X: Description of Uncertain Tax Positions Under FIN 48: ON JULY 1, 2009, THE CENTER ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, TOPP MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED TOPP'S TAX POSITIONS AND CONCLUDED THAT TOPP HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. X X 0 0 0 0 0 0 0 0 0 YISHAI HECHT 141820 0 0 0 3600 0 10636 0 12614 0 168670 0 0 0 JEFFREY TEITELBAUM 298379 0 0 0 0 0 0 0 13495 0 311874 0 0 0 BENZION KRIEGER 300697 0 0 0 0 0 3675 0 11577 0 315949 0 0 0 MEIRAV KROLL 209487 0 0 0 0 0 0 0 2683 0 212170 0 0 0 X 1 111256 LETTER FROM VFC PROGRAM 0 0 0 Form 990, Part VI, Section B, line 11 THE ADMINISTRATOR AND CONTROLLER REVIEW THE 990, THEN THEY FORWARD IT TO THE BOARD OF DIRECTORS AT THE NEXT BOARD MEETING FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, line 12c AS PER OUR CONFLICT OF INTEREST POLICY, WE HAVE OUR DIRECTORS AND OFFICERS AS WELL AS KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS WHICH DISCLOSES ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS AND AFFIRMS THAT THEY HAVE READ, UNDERSTAND, AND AGREE TO COMPLY WITH THE POLICY. Form 990, Part VI, Section B, line 15 THE BOARD REVIEWS AND EVALUATES THE PERFORMANCE OF THE ADMINISTRATOR. THE COMPENSATION COMMITTEE DETERMINES THE SALARY OF THE EXECUTIVE DIRECTOR. KEY EMPLOYEES RESUMES ARE PRESENTED TO THE BOARD ALONG WITH COMPENSATION PACKAGES FOR THEIR REVIEW. Form 990, Part VI, Section C, line 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECITON OF INDEPENDENT ACCOUNTANTS.