Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $166,752

• 1d · Related organizations

  $652,159

• 1e · Government grants (contributions)

  $2,742,464

• 1f · All other contributions, gifts and grants

  $384,179

• 2a · Program service revenue: SKILLED NURSING SERVICES

  total $20,588,510 · related or exempt $20,588,510

• 2b · Program service revenue: OTHER PATIENT REVENUE

  total $326,289 · related or exempt $326,289

• 2c · Program service revenue: HOME HEALTH SERVICES

  total $238,886 · related or exempt $238,886

• 2d · Program service revenue: MANAGEMENT FEES

  total $154,870 · related or exempt $154,870

• 3 · Investment income

  total $197,443 · excluded $197,443

• 7a · Gross sales of assets other than inventory

  securities $3,492,608

• 7b · Less cost or other basis and sales expenses

  securities $0

• 7c · Gain or loss

  securities $3,492,608

• 7d · Net gain or loss

  total $3,492,608 · excluded $3,492,608

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $217,607 · program services $163,205 · management and general $54,402

• 7 · Other salaries and wages

  total $12,093,049 · program services $11,151,916 · management and general $906,200 · fundraising $34,933

• 8 · Pension plan contributions

  total $264,973 · program services $243,545 · management and general $20,676 · fundraising $752

• 9 · Other employee benefits

  total $977,188 · program services $898,165 · management and general $76,250 · fundraising $2,773

• 10 · Payroll taxes

  total $911,861 · program services $838,120 · management and general $71,153 · fundraising $2,588

• 11a · Fees: management

  total $1,183,888 · program services $705,389 · management and general $328,294 · fundraising $150,205

• 11c · Fees: accounting

  total $141,269 · management and general $141,269

• 11f · Fees: investment management

  total $41,672 · management and general $41,672

• 11g · Fees: other

  total $4,707,478 · program services $4,313,517 · management and general $389,107 · fundraising $4,854

• 12 · Advertising and promotion

  total $353,430 · management and general $341,900 · fundraising $11,530

• 13 · Office expenses

  total $125,003 · program services $32,773 · management and general $90,083 · fundraising $2,147

• 16 · Occupancy

  total $838,363 · program services $770,328 · management and general $68,035

• 17 · Travel

  total $41,568 · program services $2,162 · management and general $37,729 · fundraising $1,677

• 19 · Conferences, conventions and meetings

  total $425 · program services $176 · management and general $249

• 20 · Interest

  total $140,419 · program services $135,809 · management and general $4,610

• 22 · Depreciation, depletion and amortization

  total $1,072,784 · program services $1,037,562 · management and general $35,222

• 23 · Insurance

  total $472,999 · program services $457,469 · management and general $15,530

• 24a · Other expenses: SUPPLIES AND EQUIPMENT

  total $2,860,411 · program services $2,814,636 · management and general $41,444 · fundraising $4,331

• 24b · Other expenses: QUALITY ASSESSMENT FEE

  total $1,007,256 · program services $1,007,256

• 24c · Other expenses: EMPLOYEE EXPENSES

  total $35,930 · program services $2,800 · management and general $33,130

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,177,050 · end of year $488,423

• 4 · Accounts receivable

  beginning of year $1,177,301 · end of year $4,891,213

• 9 · Prepaid expenses and deferred charges

  beginning of year $356,210 · end of year $269,514

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

  $25,659,899

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

  $15,624,984

• 10c · Land, buildings and equipment, net

  beginning of year $10,823,492 · end of year $10,034,915

• 12 · Investments: other securities

  beginning of year $17,464,890 · end of year $5,978,314

• 13 · Investments: program-related

  beginning of year $53,999 · end of year $53,999

• 15 · Other assets

  beginning of year $3,516,577 · end of year $2,833,183

• 17 · Accounts payable and accrued expenses

  beginning of year $3,610,769 · end of year $3,577,315

• 19 · Deferred revenue

  beginning of year $136,939 · end of year $230,093

• 20 · Tax-exempt bond liabilities

  beginning of year $4,726,666 · end of year $4,369,617

• 21 · Escrow or custodial account liability

  beginning of year $16,198 · end of year $7,492

• 25 · Other liabilities

  beginning of year $2,060,700 · end of year $616,569

• 27 · Net assets without donor restrictions

  beginning of year $21,448,157 · end of year $12,870,415

• 28 · Net assets with donor restrictions

  beginning of year $3,570,090 · end of year $2,878,060

The filer's explanations (Part III)

PART I, LINE 3

RIVER GARDEN HEBREW HOME FOR THE AGED, INC'S OFFICERS ARE EMPLOYED BY RIVER GARDEN HOLDING COMPANY, INC. ("HOLDING COMPANY"), A RELATED 501(C)(3) ORGANIZATION. HOLDING COMPANY USES THE FOLLOWING TO ESTABLISH COMPENSATION FOR RIVER GARDEN HEBREW HOME FOR THE AGED, INC'S CHIEF EXECUTIVE OFFICER: - COMPENSATION COMMITTEE - WRITTEN EMPLOYMENT CONTRACT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.