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Nonprofiteer
← MENORAH HOME & HOSPITAL FOR THE AGED & INFIRM

Form 990 for tax year 2024

Filed by MENORAH HOME & HOSPITAL FOR THE AGED & INFIRM.

Totals

Total revenue
$81,490,078
Total expenses
$83,044,329
Contributions and grants received
$1,537,289
Grants paid
$0
Program service revenue
$79,577,984
Investment income
$357,429
Other revenue
$17,376
Total assets, end of year
$83,207,956
Total liabilities, end of year
$47,823,221
Net assets or fund balances, end of year
$35,384,735
Program services expenses (Part IX)
$74,745,142
Management and general expenses
$8,299,187
Fundraising expenses
$0
Program service expenses (Part III)
$74,745,142

Program services were 90.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $35,065

  • 1e · Government grants (contributions)

    $1,302,098

  • 1f · All other contributions, gifts and grants

    $200,126

  • 2a · Program service revenue: SKILLED NURSING REVENUE

    total $79,577,984 · related or exempt $79,577,984

  • 3 · Investment income

    total $325,162 · excluded $325,162

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $32,267

  • 7c · Gain or loss

    securities $32,267

  • 7d · Net gain or loss

    total $32,267 · excluded $32,267

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MEDICAL RECORDS/ABSTRACT FEES

    total $16,034 · excluded $16,034

  • 11b · Other revenue: OTHER INCOME

    total $1,342 · excluded $1,342

  • 11e · Other revenue, total

    $17,376

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $32,469,254 · program services $28,396,554 · management and general $4,072,700

  • 8 · Pension plan contributions

    total $2,533,342 · program services $1,953,158 · management and general $580,184

  • 9 · Other employee benefits

    total $7,533,259 · program services $5,807,998 · management and general $1,725,261

  • 10 · Payroll taxes

    total $2,384,997 · program services $1,838,787 · management and general $546,210

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $19,743 · program services $19,031 · management and general $712

  • 11c · Fees: accounting

    total $124,502 · program services $120,012 · management and general $4,490

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $16,999,898 · program services $16,386,837 · management and general $613,061 · fundraising $0

  • 12 · Advertising and promotion

    total $278,859 · program services $268,803 · management and general $10,056

  • 13 · Office expenses

    total $4,584,630 · program services $4,419,296 · management and general $165,334

  • 14 · Information technology

    total $402,929 · program services $388,398 · management and general $14,531

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,948,069 · program services $1,877,817 · management and general $70,252

  • 17 · Travel

    total $38,592 · program services $37,200 · management and general $1,392

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $10,163 · program services $9,796 · management and general $367

  • 20 · Interest

    total $1,061,174 · program services $1,022,904 · management and general $38,270

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,770,500 · program services $4,598,463 · management and general $172,037

  • 23 · Insurance

    total $2,612,571 · program services $2,518,355 · management and general $94,216

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $5,189,338 · program services $5,002,198 · management and general $187,140

  • 24b · Other expenses: LICENSE, DUES & SUBSCRIPTION

    total $81,738 · program services $78,790 · management and general $2,948

  • 24c · Other expenses: MISCELLANEOUS EXPENSES

    total $771 · program services $745 · management and general $26

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $71,406 · end of year $75,618

  • 2 · Savings and temporary cash investments

    beginning of year $3,558,885 · end of year $1,899,158

  • 3 · Pledges and grants receivable

    beginning of year $186,382 · end of year $543,023

  • 4 · Accounts receivable

    beginning of year $9,411,301 · end of year $10,239,571

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $808,413 · end of year $831,000

  • 10a · Land, buildings and equipment: cost or other basis

    $150,604,953

  • 10b · Land, buildings and equipment: accumulated depreciation

    $101,867,661

  • 10c · Land, buildings and equipment, net

    beginning of year $51,661,893 · end of year $48,737,292

  • 11 · Investments: publicly traded securities

    beginning of year $5,001,191 · end of year $5,565,842

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $13,617,663 · end of year $15,316,452

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,213,069 · end of year $8,656,794

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $665,140 · end of year $758,312

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $32,304,562 · end of year $28,321,972

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $6,503,510 · end of year $10,086,143

  • 27 · Net assets without donor restrictions

    beginning of year $33,530,383 · end of year $32,273,978

  • 28 · Net assets with donor restrictions

    beginning of year $3,100,470 · end of year $3,110,757

Mission and programs · 2024

Mission

OPERATING AS MENORAH CENTER FOR REHABILITATION AND NURSING CARE, MENORAH IS A 436-BED NOT-FOR-PROFIT ORGANIZATION THAT IS A MEMBER OF MJHS HEALTH SYSTEM. MENORAH IS COMMITTED TO PROVIDING EXCEPTIONAL SUB-ACUTE REHABILITATION SERVICES AND LONG-TERM SKILLED NURSING CARE TO PATIENTS AND RESIDENTS OF ALL RELIGIOUS, CULTURAL AND ECONOMIC BACKGROUNDS AS WELL AS GENDER IDENTITY, SEXUAL PREFERENCE AND MILITARY STATUS, IN A CARING ENVIRONMENT THAT OFFERS SUPPORT AND GUIDANCE AS HEALTH CARE NEEDS EVOLVE. MENORAH IS A SHINING EXAMPLE OF THE ORIGINAL WORK DONE BY THE FOUR BROOKLYN LADIES, WHO FOUNDED THE ORGANIZATION BASED ON THE CORE VALUES OF COMPASSION, DIGNITY AND RESPECT.

Activities or mission (Part I)

A 420 BED SKILLED NURSING AND REHABILITATION FACILITY

  • MENORAH CENTER FOR REHABILITATION AND NURSING CARE IS A 436-BED, NOT-FOR-PROFIT CENTER THAT PROVIDES SUB-ACUTE REHABILITATION SERVICES (E.G. PHYSICAL THERAPY, SPEECH AND SWALLOWING THERAPY, OCCUPATIONAL THERAPY, ETC.) FOR PATIENTS RECUPERATING FROM ORTHOPEDIC OR GENERAL SURGERY, STROKE, HEART ATTACK, AND PROLONGED ILLNESS, AS WELL AS SKILLED NURSING AND MEDICAL CARE FOR THE ELDERLY - AND ADULTS 18+ WHO ARE SEVERELY DISABLED AND REQUIRE LONG-TERM FACILITY-BASED CARE. A MEMBER OF MJHS HEALTH SYSTEM, MENORAH CARES FOR PATIENTS AND RESIDENTS OF ALL RELIGIOUS, CULTURAL AND ECONOMIC BACKGROUNDS AS WELL AS GENDER IDENTITY, SEXUAL ORIENTATION, AND MILITARY STATUS. LOCATED ON 10 BEAUTIFUL OCEANFRONT ACRES IN MANHATTEN BEACH, BROOKLYN, THE CENTER PROVIDES EXPERT CLINICAL SERVICES, TO HELP SUB-ACUTE PATIENTS ACHIEVE THEIR FULL POTENTIAL AND RETURN HOME QUICKLY, ALONG WITH THERAPEUTIC PROGRAMS AND COMPASSIONATE CARE TO ENHANCE QUALITY OF LIFE AND STIMULATE OUR LONG-TERM RESIDENTS ON A SENSORY AND COGNITIVE BASIS, INCLUDING SPECIALIZED DEMENTIA CARE PROGRAMMING, ALL INA CARING ENVIRONMENT THAT OFFERS SUPPORT AND GUIDANCE AS HEALTH CARE NEEDS EVOLVE. IN 2024, MENORAH PROVIDED 155,834 DAYS OF SKILLED NURSING CARE PROVIDED WITH COMPASSION, DIGNITY AND RESPECT.

    Expenses $74,745,142 · Revenue $79,577,984

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David Wagner

    CEO, PRESIDENT

    Total calculated
    $1,655,965
    From this org
    $0
    From related orgs
    $1,508,391
    Other
    $147,574
    Hours/week
    0.91 + 33.59 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,165,170 related
    Bonus
    $0 + $273,000 related
    Other
    $0 + $70,221 related
    Deferred
    $0 + $59,513 related
    Nontaxable benefits
    $0 + $88,061 related
    Filer's total
    $0 + $1,655,965 related

  • David Koschitzki

    CHIEF FINANCIAL OFFICER

    Total calculated
    $863,294
    From this org
    $0
    From related orgs
    $727,248
    Other
    $136,046
    Hours/week
    1 + 33.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $591,551 related
    Bonus
    $0 + $86,625 related
    Other
    $0 + $49,072 related
    Deferred
    $0 + $48,300 related
    Nontaxable benefits
    $0 + $87,746 related
    Filer's total
    $0 + $863,294 related

  • Christina Van Vort

    ASSISTANT SECRETARY

    Total calculated
    $828,857
    From this org
    $0
    From related orgs
    $738,027
    Other
    $90,830
    Hours/week
    1.02 + 33.98 related

    Schedule J breakdown matched by us

    Base
    $0 + $590,389 related
    Bonus
    $0 + $84,975 related
    Other
    $0 + $62,663 related
    Deferred
    $0 + $48,300 related
    Nontaxable benefits
    $0 + $42,530 related
    Filer's total
    $0 + $828,857 related

  • Loyola Princivil-Barnett

    COO MJHS CENTERS FOR REHAB

    Total calculated
    $735,166
    From this org
    $0
    From related orgs
    $601,645
    Other
    $133,521
    Hours/week
    11.55 + 23.45 related

    Schedule J breakdown matched by us

    Base
    $0 + $492,696 related
    Bonus
    $0 + $73,673 related
    Other
    $0 + $35,276 related
    Deferred
    $0 + $48,300 related
    Nontaxable benefits
    $0 + $85,221 related
    Filer's total
    $0 + $735,166 related

  • Mohammad Butt

    CHIEF MEDICAL OFFICER

    Total calculated
    $517,430
    From this org
    $420,631
    From related orgs
    $0
    Other
    $96,799
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $363,214
    Bonus
    $17,000
    Other
    $40,417
    Deferred
    $34,500
    Nontaxable benefits
    $62,299
    Filer's total
    $517,430

  • Lucila Go MD

    PHYSICIAN

    Total calculated
    $334,241
    From this org
    $272,537
    From related orgs
    $0
    Other
    $61,704
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $267,098
    Bonus
    $0
    Other
    $5,439
    Deferred
    $14,758
    Nontaxable benefits
    $46,946
    Filer's total
    $334,241

  • Kamel Yatcha MD

    PHYSICIAN

    Total calculated
    $332,484
    From this org
    $274,018
    From related orgs
    $0
    Other
    $58,466
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $263,794
    Bonus
    $0
    Other
    $10,224
    Deferred
    $14,565
    Nontaxable benefits
    $43,901
    Filer's total
    $332,484

  • Nataliya Gorelko MD

    PHYSICIAN

    Total calculated
    $294,870
    From this org
    $238,506
    From related orgs
    $0
    Other
    $56,364
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $235,804
    Bonus
    $0
    Other
    $2,702
    Deferred
    $14,187
    Nontaxable benefits
    $42,177
    Filer's total
    $294,870

  • Dolores Roque

    AVP OF ADMISSIONS & BUS. DEV.

    Total calculated
    $272,707
    From this org
    $251,307
    From related orgs
    $0
    Other
    $21,400
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $232,913
    Bonus
    $13,500
    Other
    $4,894
    Deferred
    $16,703
    Nontaxable benefits
    $4,697
    Filer's total
    $272,707

  • Steven Topal

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 4.5 related

  • William Gormley Sr

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Annie Marinaro

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • Eli Feldman

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 4.5 related

  • Alexander Balko

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 2.5 related

  • Bradley Fluegel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 3.5 related

  • Arthur Goshin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 4.5 related

  • Mark Lipton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related

  • Geline Midouin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1.5 related

  • Jay Talbot

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 2 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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, LINE 4B:
The organization maintains an unfunded Supplemental Retirement Plan for certain officers and key employees.
PART I, LINE 7:
BONUS ELIGIBILITY IS BASED ON THE EXTENT THAT EACH EXECUTIVE AND EMPLOYEE HAS ACHIEVED HIS/HER GOAL AND IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • MJGC CORP

    C CORPORATION · HOLDING COMPANY · NY

    Directly controlled by MJHS

  • MJHS SOLUTIONS INC

    C CORPORATION · HOLDING COMPANY · NY

    Directly controlled by MJHS FOUNDATION

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202523169349304082

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