2026-05-13T13:54:34+00:00 2025-06-30 440160260 Forvis Mazars LLP 120 E Palmetto Park Road Suite 403 Boca Raton FL 33432 990 2024-07-01 273293469 DGN III INC DGNI 3057518626 5200 NE 2ND AVENUE MIAMI FL 33137 ALAN GOLDSMITH CHIEF FINANCIAL OFFICER 3057518626 2026-05-13 true true April Arnold P01559426 5612991820 2026-05-15 2024 2025-03-06 01:10:19Z DOUGLAS GARDENS NORTH TOWER III JEFFREY FREIMARK 5200 NE 2ND AVENUE MIAMI FL 33137 1142533 false X WWW.MIAMIJEWISHHEALTH.ORG X 2010 FL OPERATION OF A 75-UNIT MULTI-FAMILY APARTMENT COMPLEX FOR LOW-INCOME ELDERLY PERSONS. 7 5 0 5 0 773644 828401 294689 314104 25 28 0 1068358 1142533 0 0 0 0 0 1057286 1132876 1057286 1132876 11072 9657 7902478 7673556 7873651 7635072 28827 38484 TO PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. false false 1003606 0 314104 DGN III, INC. OPERATES A 75-UNIT, MULTI-FAMILY APARTMENT COMPLEX THAT PROVIDES SUBSIDIZED HOUSING AND SERVICES TO LOW-INCOME ELDERLY PERSONS IN PEMBROKE PINES, FLORIDA. 1003606 true true false false false false false false true false true false false false true true false true 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 true false false false false true 8 0 true 0 false false false false false false false false false false false false X 7 5 false false false false true true false true true false false false true true true true true true false false false false X ALAN GOLDSMITH 3057518626 5200 NE 2ND AVENUE MIAMI FL 33137 JEFFREY FREIMARK PRESIDENT 1.0 43.0 X X 0 1507278 14000 LESLIE TORRES SECRETARY 1.0 36.0 X X 0 100057 4640 RONALD FIELDSTONE CHAIR 1.0 5.0 X X 0 0 0 DAVID MAYA DIRECTOR 1.0 2.0 X 0 0 0 ELLIOT SKLAR PHD DIRECTOR 1.0 2.0 X 0 0 0 JOE MILLSTONE DIRECTOR 1.0 2.0 X 0 0 0 MOLLY RAMOS DIRECTOR 1.0 2.0 X 0 0 0 ALAN GOLDSMITH TREASURER/NON-VOTING MEMBER 1.0 48.0 X 0 575632 77523 0 2182967 96163 0 false true false 0 828401 828401 RESIDENTIAL RENTAL REVENUE 623990 299878 299878 OTHER RESIDENT REVENUE 623990 14226 14226 0 0 0 0 314104 28 28 0 0 0 0 0 0 0 0 0 1142533 314104 0 28 X 52202 52202 18720 18720 392201 345130 47071 0 18422 15384 3038 28223 23568 4655 263097 263097 338283 338283 SUPPLIES 20472 17095 3377 UNIFORMS 1256 1049 207 0 0 0 0 1132876 1003606 129270 0 14670 250 34347 0 0 0 0 57312 47446 11147695 3870351 7540595 7277344 0 0 289901 314169 7902478 7673556 149905 161399 22156 22200 0 0 7701590 7451473 7873651 7635072 X 28827 38484 28827 38484 7902478 7673556 9657 0 X false true true true true X 690780 702473 705223 773644 828401 3700521 0 0 690780 702473 705223 773644 828401 3700521 0 3700521 59 48 41 25 28 201 0 0 0 0 0 0 0 3700722 1438222 0.99995 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 9776726 3055423 6721303 1370969 814928 556041 7277344 Federal Income Taxes DUE TO AFFILIATES 82801 HUD CAPITAL ADVANCE 7368672 7451473 X 1142533 0 0 1142533 0 0 1142533 1132876 0 0 1132876 0 0 1132876 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE TENANT SECURITY DEPOSIT ACCOUNT WAS ESTABLISHED ACCORDING TO HUD REGULATIONS FOR THE SAFEKEEPING OF THE TENANTS' INITIAL RENTAL DEPOSITS. ADDITIONS TO THIS ACCOUNT OCCUR WHEN A TENANT MOVES IN. DISBURSEMENTS OF THESE FUNDS CAN ONLY BE MADE WHEN A TENANT VACATES. THE ACCOUNT WAS FULLY FUNDED AT JUNE 30, 2025 AND 2024. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote DGN III, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH MIAMI JEWISH HEALTH SYSTEMS, INC. AND ITS AFFILIATES. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: MJHS, ITS SUBSIDIARIES AND ITS CONSOLIDATED AFFILIATES, ARE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT FROM INCOME TAXES, AS DESCRIBED UNDER SECTIONS 501(C)(3) AND 501(C)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE COMBINED FINANCIAL STATEMENTS FOR MJHS, ITS SUBSIDIARIES OR ITS CONSOLIDATED AFFILIATES. MJHS PAYS ITS PROPORTIONATE SHARE OF INCOME TAXES ON THE TAXABLE INCOME OF ITS UNCONSOLIDATED AFFILIATES. false true false false false false false false false JEFFREY FREIMARK PRESIDENT 0 985000 0 500000 0 22278 0 14000 0 0 0 1521278 0 0 ALAN GOLDSMITH TREASURER/NON-VOTING MEMBER 0 422807 0 143600 0 9225 0 71750 0 5773 0 653155 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation DGN III, INC.'S PERSONNEL ARE EMPLOYED BY MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED 501(C)(3) ORGANIZATION. THE FOLLOWING METHODS ARE UTILIZED BY MIAMI JEWISH HEALTH SYSTEMS, INC. TO ESTABLISH COMPENSATION FOR THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan MIAMI JEWISH HEALTH SYSTEMS, INC. MAINTAINS A NON-QUALIFIED EMPLOYEE DEFERRED COMPENSATION PLAN OPEN TO CERTAIN KEY EMPLOYEES UNDER INTERNAL REVENUE CODE 457(F) (THE 457 PLAN). THE 457 PLAN PROVIDES, AMONG OTHER THINGS, FOR VOLUNTARY CONTRIBUTIONS TO BE MADE BY ELIGIBLE PARTICIPANTS. THESE FUNDS REMAIN THE PROPERTY OF MIAMI JEWISH HEALTH SYSTEMS, INC. AND ITS SUBSIDIARIES. MIAMI JEWISH HEALTH SYSTEMS, INC. AND ITS SUBSIDIARIES HAVE A FIDUCIARY DUTY OF ACCOUNTABILITY FOR THESE FUNDS. THE FOLLOWING LISTED EMPLOYEE(S) THAT PARTICIPATED IN THE DEFERRED COMPENSATION PLAN UNDER IRC. SEC. 457(F) ARE LISTED BELOW. NO AMOUNTS HAVE BEEN PAID FOR THE 2024 CALENDAR YEAR: - ALAN GOLDSMITH Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE PRESIDENT/CEO IS COMPENSATED BY MIAMI JEWISH HEALTH SYSTEMS, INC. (MJHS), A RELATED ORGANIZATION. THE CEO REPORTS DIRECTLY TO THE BOARD OF DIRECTORS, AND THE COMPENSATION COMMITTEE OF THE BOARD IS RESPONSIBLE FOR APPROVING THE CEO'S COMPENSATION ADJUSTMENTS. THE COMPENSATION COMMITTEE REVIEWS AND APPROVES ANY CHANGES IN BASE COMPENSATION AS WELL AS BONUSES AND OTHER COMPONENTS ON AN ANNUAL BASIS. ALL OTHER OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY MJHS. COMPENSATION OF ALL OTHER OFFICERS AND KEY EMPLOYEES IS ESTABLISHED BY THE CEO AND IS APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. FORMAL COMPENSATION STUDIES ARE REQUESTED AND CONDUCTED AS NEEDED. THE MINUTES OF THE COMPENSATION COMMITTEE DOCUMENT THE DECISIONS AND DELIBERATIONS OF THE COMMITTEE. Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERSHIP OF DGN III, INC. CONSISTS OF THE BOARD OF DIRECTORS OF MIAMI JEWISH HEALTH SYSTEMS, INC. (MJHS). MJHS IS A FLORIDA, NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). THERE ARE NO OTHER CLASSES OF MEMBERSHIP IN THE FILING ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF DIRECTORS OF MIAMI JEWISH HEALTH SYSTEMS, INC., A RELATED 501(C)(3) ORGANIZATION, HAS THE AUTHORITY TO ELECT AND REMOVE MEMBERS OF THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF FINANCIAL OFFICER AND CONTROLLER OF MIAMI JEWISH HEALTH SYSTEMS, INC. CONDUCT A COMPREHENSIVE REVIEW OF THE FORM 990 AND, THEREAFTER, A COMPLETE COPY IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS, EACH OF WHOM IS REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE COMPLIANCE OFFICERS MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, AND REVIEWS ACTUAL CONFLICTS THAT ARE IDENTIFIED BY THE ANNUAL DISCLOSURE PROCESS. OFFICERS AND DIRECTORS ARE PROHIBITED FROM VOTING WHERE ACTUAL CONFLICTS OF INTEREST EXIST. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Form 990, Part IX, Line 11g Other Fees CONTRACT SERVICES - Total Expense: 106829, Program Service Expense: 106829, Management and General Expenses: , Fundraising Expenses: ; SALARY AND BENEFIT ALLOCATION - Total Expense: 171791, Program Service Expense: 143455, Management and General Expenses: 28336, Fundraising Expenses: ; PROFESSIONAL FEES - Total Expense: 113581, Program Service Expense: 94846, Management and General Expenses: 18735, Fundraising Expenses: ; MIAMI JEWISH HEALTH SYSTEMS INC 5200 NE 2ND AVENUE MIAMI FL 33137 590624414 HEALTHCARE FL 501(c)(3) 10 NA false DGN II INC 5200 NE 2ND AVENUE MIAMI FL 33137 651270932 LOW INCOME HOUSING FOR THE ELDERLY FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false DGN INC - 5200 NE 2ND AVENUE MIAMI FL 33137 113672256 LOW INCOME HOUSING FOR THE ELDERLY FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false STEIN GERONTOLOGICAL INSTITUTE INC 5200 NE 2ND AVENUE MIAMI FL 33137 650289632 GERONTOLOGICAL RESEARCH FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS HOLDING CORP INC 5200 NE 2ND AVENUE MIAMI FL 33137 237302931 SUPPORT MIAMI JEWISH HEALTH SYSTEMS, INC. FL 501(c)(2) MIAMI JEWISH HEALTH SYSTEMS INC false FLORIDA PATHWAYS INC 5200 NE 2ND AVENUE MIAMI FL 33137 650198276 HOLD PROPERTY AND LEASE TO RELATED ORGANIZATIONS FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS HOME CARE INC 5200 NE 2ND AVENUE MIAMI FL 33137 651151478 NURSE REGISTRY PROGRAM/HEALTHCARE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS SENIOR HOUSING INC 5200 NE 2ND AVENUE MIAMI FL 33137 650838183 MANAGEMENT SERVICES TO RELATED ORGANIZATIONS FL 501(c)(3) Type I MIAMI JEWISH HEALTH SYSTEMS INC false MIAMI JEWISH HEALTH SYSTEMS FOUNDATION INC 5200 NE 2ND AVENUE MIAMI FL 33137 200267158 SOLICIT & INVEST CONTRIBUTIONS ON BEHALF OF MIAMI JEWISH HEALTH FL 501(c)(3) 7 MIAMI JEWISH HEALTH SYSTEMS INC false FLORIDA PACE CENTERS INC 5200 NE 2ND AVENUE MIAMI FL 33137 651051439 HEALTHCARE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false DOUGLAS GARDENS PROPERTIES INC 5200 NE 2ND AVENUE MIAMI FL 33137 933711626 INACTIVE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false MJH REAL PROPERTY INC 5200 NE 2ND AVENUE MIAMI FL 33137 933969543 INACTIVE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false MJH GROUND ASSETS INC - 5200 NE 2ND AVENUE MIAMI FL 33137 933996282 INACTIVE FL 501(c)(3) 10 MIAMI JEWISH HEALTH SYSTEMS INC false false false false false false false false false false false true false true false true true false false false