Civic Intelligence

L'Refuah Medical and Rehabilitation Center Inc

EIN 11-3535388 • 501(c)3 • Brooklyn, NY

Profile

The provision of health care services of the highest quality, the continuing advancement of total family wellness, and the ongoing education of our patients and our community

1312 38th StreetBrooklyn, NY 11218

www.ezramedical.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.54x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE E • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.67x

Higher debt load relative to revenue than 70% of similar nonprofits.

NTEE E • $50M-$100M nonprofits • Source year 2024

Net Margin

56th percentile

1.9%

Higher net margin than 56% of similar nonprofits.

NTEE E • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$647,863

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

NTEE E • $50M-$100M nonprofits • Source year 2024

Asset Growth

38th percentile

1.8%

Faster asset growth than 38% of similar nonprofits.

NTEE E • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

19%

Faster revenue growth than 73% of similar nonprofits.

NTEE E • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$59,562,191

Up $1,027,293 (+1.8%) from 2023

Liabilities

Up

$32,159,733

Up $100,246 (+0.3%) from 2023

Net Assets

Up

$27,402,458

Up $927,047 (+3.5%) from 2023

Revenue

Up

$48,226,619

Up $7,709,269 (+19%) from 2023

Expenses

Up

$47,299,572

Up $6,173,224 (+15%) from 2023

Net Income

Up

$927,047

Up $1,536,045 (+252%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $3,111,897Liabilities 2010: $631,511Net Assets 2010: $2,480,3862010Assets 2011: $4,759,054Liabilities 2011: $1,158,104Net Assets 2011: $3,600,9502011Assets 2012: $6,354,704Liabilities 2012: $1,039,755Net Assets 2012: $5,314,9492012Assets 2013: $8,450,085Liabilities 2013: $904,577Net Assets 2013: $7,545,5082013Assets 2014: $10,492,724Liabilities 2014: $1,338,498Net Assets 2014: $9,154,2262014Assets 2015: $11,514,903Liabilities 2015: $1,018,983Net Assets 2015: $10,495,9202015Assets 2016: $13,930,607Liabilities 2016: $1,540,406Net Assets 2016: $12,390,2012016Assets 2017: $14,385,293Liabilities 2017: $1,500,607Net Assets 2017: $12,884,6862017Assets 2018: $16,719,793Liabilities 2018: $4,676,816Net Assets 2018: $12,042,9772018Assets 2019: $15,963,286Liabilities 2019: $3,651,707Net Assets 2019: $12,311,5792019Assets 2020: $20,038,038Liabilities 2020: $4,137,895Net Assets 2020: $15,900,1432020Assets 2021: $27,269,080Liabilities 2021: $2,904,591Net Assets 2021: $24,364,4892021Assets 2022: $39,734,906Liabilities 2022: $12,650,497Net Assets 2022: $27,084,4092022Assets 2023: $58,534,898Liabilities 2023: $32,059,487Net Assets 2023: $26,475,4112023Assets 2024: $59,562,191Liabilities 2024: $32,159,733Net Assets 2024: $27,402,4582024

Highlighted filing

2024

Assets$59,562,191
Liabilities$32,159,733
Net Assets$27,402,458

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $6,737,7052010Expenses 2011: $8,405,5212011Expenses 2012: $11,194,6752012Revenue 2013: $14,798,137Expenses 2013: $12,567,578Net Income 2013: $2,230,5592013Revenue 2014: $15,675,739Expenses 2014: $14,067,021Net Income 2014: $1,608,7182014Revenue 2015: $16,887,854Expenses 2015: $15,546,161Net Income 2015: $1,341,6932015Revenue 2016: $19,532,784Expenses 2016: $17,638,503Net Income 2016: $1,894,2812016Revenue 2017: $21,248,307Expenses 2017: $20,753,822Net Income 2017: $494,4852017Revenue 2018: $23,846,671Expenses 2018: $24,688,380Net Income 2018: -$841,7092018Revenue 2019: $24,944,661Expenses 2019: $24,676,059Net Income 2019: $268,6022019Revenue 2020: $28,328,664Expenses 2020: $24,740,100Net Income 2020: $3,588,5642020Revenue 2021: $38,893,439Expenses 2021: $30,429,093Net Income 2021: $8,464,3462021Revenue 2022: $36,565,592Expenses 2022: $33,845,672Net Income 2022: $2,719,9202022Revenue 2023: $40,517,350Expenses 2023: $41,126,348Net Income 2023: -$608,9982023Revenue 2024: $48,226,619Expenses 2024: $47,299,572Net Income 2024: $927,0472024

Highlighted filing

2024

Revenue$48,226,619
Expenses$47,299,572
Net Income$927,047

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.6$32.2$27.4$48.2$47.3$0.93
2023Detailed filing. Detailed filing data is available for this year.$58.5$32.1$26.5$40.5$41.1$0.61
2022Detailed filing. Detailed filing data is available for this year.$39.7$12.7$27.1$36.6$33.8$2.72
2021Detailed filing. Detailed filing data is available for this year.$27.3$2.90$24.4$38.9$30.4$8.46
2020Detailed filing. Detailed filing data is available for this year.$20.0$4.14$15.9$28.3$24.7$3.59
2019Detailed filing. Detailed filing data is available for this year.$16.0$3.65$12.3$24.9$24.7$0.27
2018Detailed filing. Detailed filing data is available for this year.$16.7$4.68$12.0$23.8$24.7$0.84
2017Detailed filing. Detailed filing data is available for this year.$14.4$1.50$12.9$21.2$20.8$0.49
2016Detailed filing. Detailed filing data is available for this year.$13.9$1.54$12.4$19.5$17.6$1.89
2015Detailed filing. Detailed filing data is available for this year.$11.5$1.02$10.5$16.9$15.5$1.34
2014Detailed filing. Detailed filing data is available for this year.$10.5$1.34$9.15$15.7$14.1$1.61
2013Detailed filing. Detailed filing data is available for this year.$8.45$0.90$7.55$14.8$12.6$2.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$1.04$5.31$11.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$1.16$3.60$8.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.63$2.48$6.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$48,226,619
Mission and Program Overview

Mission

The provision of health care services of the highest quality, the continuing advancment of total family wellness, and the ongoing education of our patients and our community.

Provides a broad range of healthcare services to a largely medically underserved population

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,395,331$24,924,938▲ $3,529,607
Accounts Receivable$6,220,362$3,811,896▼ $2,408,466
Pledges and Grants Receivable$2,147,358$3,201,264▲ $1,053,906
Cash and Non-Interest-Bearing Accounts$1,708,101$1,497,079▼ $211,022
Prepaid Expenses and Deferred Charges$268,419$499,745▲ $231,326
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$58,534,898$59,562,191▲ $1,027,293
Other Assets Total$26,795,327$25,627,269▼ $1,168,058
Liabilities
Other Liabilities$26,684,793$25,818,999▼ $865,794
Accounts Payable and Accrued Expenses$2,743,608$3,356,258▲ $612,650
Mortgage Notes Payable Secured by Investment Property$2,330,575$2,383,453▲ $52,878
Deferred Revenue$300,511$601,023▲ $300,512
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$32,059,487$32,159,733▲ $100,246
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,475,411$27,402,458▲ $927,047
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$26,475,411$27,402,458▲ $927,047
Total Liabilities and Net Assets / Fund Balance$58,534,898$59,562,191▲ $1,027,293

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$17,949,991$6,157,692$24,107,683
Equipment$2,918,923$4,422,557$7,341,480
Other Land Buildings$4,056,024-$4,056,024
Other Assets Org$25,027,144--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Apig Jay MossesOb/gynFT$578,846$117,953$647,863
Eliazer IgelCEOFT$477,364$86,523$563,887
Lazer LeiferInternistFT$468,778$84,504$556,232
Miriam R LiebermanDermatologistFT$479,900$117,601$479,900
Israel GoldsteinPodiatristFT$287,235$45,879$438,714
David RubinFamily DoctorFT$357,462$51,010$420,580
Basya UngerCFOFT$235,223$67,490$302,713
David FriedmanCOOFT$250,800$29,144$279,944

Board Members and Trustees

NameTitle
Herman SilberstienChairman
Gitel KleinVice Chair
Alejandro SaninoBoard Member
Angel AlverezBoard Member
Avrom PorgeszBoard Member
Bella GrossmanBoard Member
Faigy EnglanderBoard Member
Shifra SmetanaBoard Member
Yitty GrunwaldBoard Member
Berel GrausSecretary
Joshua SilberbergTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Facilitex LLCMedical billing & IT3611 14th Avenue, Brooklyn, NY 11218$3,047,506
Guardian BuildersConstruction3611 14th Avenue Suite 603, Brooklyn, NY 11218$2,300,000
DAS Health Ventures LLCCloud Hosting1000 N Ashley Dr Suite 300, Tampa, FL 33602$308,824
ScribeAmerica LLCMedical ScribesPO Box 417756, Boston, MA 02241$264,366
Adest LawLegalPO Box 28, Cedarhurst, NY 11516$165,000
Revenue and Support

Revenue Composition

Contributions and Grants
$7,970,130
Program Service Revenue
$39,759,322
Investment Income
$383,068
Other Revenue
$114,099
All Other Contributions
$554,500
Change in Net Assets
$927,047

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies1$464,750Fair Market Value (FMV)
Total Noncash Contributions1$464,750-

Audited Revenue Reconciliation

Revenue per Audited Statements
$48,226,619
Total Revenue per Audited Statements
$48,226,619
Total Revenue per Form 990
$48,226,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$31,479,594
Other Expenses$15,819,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,229,987$1,573,526-$25,803,513
Fees for Services Other$2,130,137$3,933,222-$6,063,359
Other Employee Benefits$4,173,970$355,567-$4,529,537
Other Expenses$3,161,536$260,535$0$3,422,071
Occupancy$2,341,490$178,257-$2,519,747
Depreciation Depletion$1,160,678$105,757-$1,266,435
Current Officers, Directors, Trustees, and Key Employees$279,944$866,600-$1,146,544
Office Expenses$278,001$410,929-$688,930
Insurance$104,523$158,138-$262,661
Interest-$262,555-$262,555
Fees for Services Legal-$189,041-$189,041
Fees for Services Accounting-$101,400-$101,400
Total Functional Expenses$38,618,711$8,680,861$0$47,299,572

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$47,299,572
Total Expenses per Audited Statements$47,299,572
Total Expenses per Form 990$47,299,572
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$25,818,999
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The executive director and cfo review the 990 and suggest changes or corrections as they see necessary . The 990 is then presented to the board of directors at the next board meeting for their review and approval. If they don't approve or have an issue, they bring it up to the cfo for clarification or corrections.

Form 990, Part VI, Section B, Line 12C

As per our conflict of interest policy, we have our directors and officers 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. All possible conflicts of interest are reported to the board or the finance and audit committee. The interested person is excluded from any meeting during the discussion of, and the vote on, the transaction resulting in the conflict of interest.

Form 990, Part VI, Section B, Line 15

In june 2022, the board hired an independent consulting company to review the salaries of top officials for appropriateness. The compensation committee reviewed the salaries of officers.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
L'REFUAH MEDICAL AND REHABILITATION CENTER
EIN
11-3535388
In Care Of
% BASYA UNGER
Phone
7186867600
Address
1312 38TH STREET, BROOKLYN, NY 11218

Signing Officer

Name
Eliazer Igel
Title
CEO
Phone
7186867600
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eliazer Igel
Formed
2000
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
372
Volunteers
11

Preparer

Firm
Brand Sonnenschine LLP
Address
1641 East 16th Street FL 4, Brooklyn, NY 11229
Phone
2122190220
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:contractual services total fees:152148

Form 990 Part IX Line 11G

Description:outsourced billing and it total fees:5911211

Financial Statement Notes

Part X, Line II

Management has analyzed the tax position taken by the center and has concluded that as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability ( or asset) or disclosure in the financial statements. The center's federal and state information tax returns prior to fiscal year 2024 are closed and management continually evaluates expiring statutes if limitations, audits, proposed settlements, changes in the law and new authoritative rulings.

Raw XML AppendixShowing 400 of 757 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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