Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: Patient Service Revenue

  total $3,877,715 · related or exempt $3,877,715

• 2b · Program service revenue: Home Health Care Services

  total $9,435,845 · related or exempt $9,077,789 · unrelated business $358,056

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $525

• 7c · Gain or loss

  securities $525 · other assets $0

• 7d · Net gain or loss

  total $525 · excluded $525

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $306,016 · management and general $306,016

• 7 · Other salaries and wages

  total $8,199,232 · program services $7,154,087 · management and general $1,045,145

• 8 · Pension plan contributions

  total $164,417 · program services $138,111 · management and general $26,306

• 9 · Other employee benefits

  total $910,668 · program services $683,001 · management and general $227,667

• 10 · Payroll taxes

  total $772,690 · program services $656,786 · management and general $115,904

• 11b · Fees: legal

  total $19 · management and general $19

• 11c · Fees: accounting

  total $61,877 · management and general $61,877

• 11g · Fees: other

  total $0 · program services $0 · management and general $0 · fundraising $0

• 13 · Office expenses

  total $506,657 · program services $278,782 · management and general $227,875

• 14 · Information technology

  total $8,505 · management and general $8,505

• 16 · Occupancy

  total $159,779 · program services $159,779

• 17 · Travel

  total $119,011 · program services $119,011

• 19 · Conferences, conventions and meetings

  total $20,224 · program services $5,531 · management and general $14,693

• 21 · Payments to affiliates

  total $899,246 · program services $567,402 · management and general $331,844

• 22 · Depreciation, depletion and amortization

  total $56,529 · program services $56,529

• 23 · Insurance

  total $15,719 · program services $14,147 · management and general $1,572

• 24a · Other expenses: Miscellaneous Expenses

  total $38,593 · program services $3,278 · management and general $35,315

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $342,378 · end of year $361,558

• 4 · Accounts receivable

  beginning of year $3,992,790 · end of year $4,262,870

• 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

• 9 · Prepaid expenses and deferred charges

  beginning of year $11,167 · end of year $64,535

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

  $632,455

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

  $499,478

• 10c · Land, buildings and equipment, net

  beginning of year $126,129 · end of year $132,977

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $797,387 · end of year $945,654

• 17 · Accounts payable and accrued expenses

  beginning of year $949,525 · end of year $1,094,360

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $4,259,574 · end of year $3,537,579

• 27 · Net assets without donor restrictions

  beginning of year $60,752 · end of year $1,135,655

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

HEBREW SENIORLIFE, INC. (HSL) ESTABLISHES THE COMPENSATION OF THE ORGANIZATIONS' PRESIDENT/CEO AND CFO. HSL UTILIZES THE FOLLOWING IN ESTABLISHING SUCH COMPENSATION: COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

Schedule J, Part I, Line 4a Severance or change-of-control payment

Mary Moscato received a severance payment of $96,566 from Hebrew Rehabilitation Center. This payment was treated as taxable wages and included in her calendar year 2023 form W-2.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• CCB Cohen 112 Centre MM LLC

  N/A · Elder Housing · MA · 0% owned · share of income $0 · share of assets $0

  Directly controlled by NA

• HSL Fireman Operating LP

  N/A · Elder Housing · MA · 0% owned · share of income $0 · share of assets $0

  Directly controlled by NA

Related corporations and trusts

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

• HSL Payroll Services Inc

  C Corporation · Payroll Services · MA · 0% owned · share of income $0 · share of assets $0

  Directly controlled by NA

• Hebrew Seniorlife Reage Solutions Inc

  C Corporation · Mgmt & Cons. Svcs · DE · 0% owned · share of income $0 · share of assets $0

  Directly controlled by NA