Civic Intelligence

Hebrew Community Services Inc.

990 • Fiscal year 2016 • EIN 22-3182447

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 14, 2015

1 Abrahms BlvdWest Hartford, CT 06117-1508

(860) 523-3800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.50x

Higher debt load relative to assets than 74% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

22nd percentile

0.05x

Higher debt load relative to revenue than 22% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

62nd percentile

6.2%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$102,909

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

1st percentile

-41%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$555,106

Down $392,655 (-41%) from 2015

Net Assets

Up

$277,837

Up $348,106 (+495%) from 2015

Liabilities

Down

$277,269

Down $740,761 (-73%) from 2015

Revenue

Down

$5,604,437

Down $949,514 (-14%) from 2015

Expenses

Down

$5,256,331

Down $1,542,722 (-23%) from 2015

Net Income

Up

$348,106

Up $593,208 (+242%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $803,233Liabilities 2010: $864,301Net Assets 2010: -$61,0682010Assets 2011: $1,009,817Liabilities 2011: $1,053,897Net Assets 2011: -$44,0802011Assets 2012: $999,947Liabilities 2012: $1,126,355Net Assets 2012: -$126,4082012Assets 2013: $1,124,695Liabilities 2013: $1,501,506Net Assets 2013: -$376,8112013Assets 2014: $991,049Liabilities 2014: $816,216Net Assets 2014: $174,8332014Assets 2015: $947,761Liabilities 2015: $1,018,030Net Assets 2015: -$70,2692015Assets 2016: $555,106Liabilities 2016: $277,269Net Assets 2016: $277,8372016Assets 2017: $400,981Liabilities 2017: $255,202Net Assets 2017: $145,7792017Assets 2018: $345,330Liabilities 2018: $343,451Net Assets 2018: $1,8792018Assets 2019: $109,331Liabilities 2019: $196,081Net Assets 2019: -$86,7502019Assets 2020: $104,860Liabilities 2020: $1,046,667Net Assets 2020: -$941,8072020Assets 2021: $419,741Liabilities 2021: $900,714Net Assets 2021: -$480,9732021Assets 2022: $294,793Liabilities 2022: $1,097,466Net Assets 2022: -$802,6732022Assets 2023: $477,431Liabilities 2023: $1,863,962Net Assets 2023: -$1,386,5312023Assets 2024: $649,510Liabilities 2024: $2,190,807Net Assets 2024: -$1,541,2972024

Highlighted filing

2016

Assets$555,106
Liabilities$277,269
Net Assets$277,837

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $5,758,2362010Expenses 2011: $6,658,9992011Revenue 2012: $7,726,939Expenses 2012: $7,809,267Net Income 2012: -$82,3282012Expenses 2013: $7,924,0102013Revenue 2014: $7,969,626Expenses 2014: $7,417,982Net Income 2014: $551,6442014Revenue 2015: $6,553,951Expenses 2015: $6,799,053Net Income 2015: -$245,1022015Revenue 2016: $5,604,437Expenses 2016: $5,256,331Net Income 2016: $348,1062016Revenue 2017: $3,521,925Expenses 2017: $3,651,321Net Income 2017: -$129,3962017Revenue 2018: $2,934,885Expenses 2018: $3,078,785Net Income 2018: -$143,9002018Revenue 2019: $2,178,926Expenses 2019: $2,267,555Net Income 2019: -$88,6292019Revenue 2020: $895,588Expenses 2020: $1,750,645Net Income 2020: -$855,0572020Revenue 2021: $1,461,255Expenses 2021: $1,318,883Net Income 2021: $142,3722021Revenue 2022: $1,247,472Expenses 2022: $1,569,172Net Income 2022: -$321,7002022Revenue 2023: $976,837Expenses 2023: $1,560,695Net Income 2023: -$583,8582023Revenue 2024: $1,132,609Expenses 2024: $1,287,375Net Income 2024: -$154,7662024

Highlighted filing

2016

Revenue$5,604,437
Expenses$5,256,331
Net Income$348,106
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 14, 2015
Return Version
2015v3.0
Gross Receipts
$5,604,437
Mission and Program Overview

Mission

The mission of hebrew community services aligns with the mission of its parent organization, hebrew health care, to provide quality services to senior adults. (see schedule o)as part of an integrated system to assist seniors in the hartford, connecticut, hebrew community services, inc. Provides assisted living and senior day care services.

The mission of Hebrew Community Services aligns with that of its parent organization, Hebrew Health Care, to provide quality services to senior adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$590,131$329,203▼ $260,928
Land, Buildings, and Equipment, Net$229,928$158,315▼ $71,613
Cash and Non-Interest-Bearing Accounts$906$58,264▲ $57,358
Prepaid Expenses and Deferred Charges$10,577$9,324▼ $1,253
Total Assets$947,761$555,106▼ $392,655
Other Assets Total$116,219--
Liabilities
Other Liabilities$388,430--
Accounts Payable and Accrued Expenses$349,987$276,521▼ $73,466
Mortgage Notes Payable Secured by Investment Property$174,000--
Deferred Revenue$105,613$748▼ $104,865
Total Liabilities$1,018,030$277,269▼ $740,761
Net Assets / Fund Balance
Unrestricted Net Assets$-75,269$272,837▲ $348,106
Permanently Rstr Net Assets$5,000$5,000→ $0
Total Net Assets Fund Balance$-70,269$277,837▲ $348,106
Total Liabilities and Net Assets / Fund Balance$947,761$555,106▼ $392,655

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$128,300$186,560-
Equipment$23,656$162,268-
Leasehold Improvements$6,359$41,396-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$7,704,058$10,053▲ $96,117$6,980,965$809,541
2014$8,582,188$95,112▼ $87,174$842,753$7,704,058
2013$8,242,536$28,681▲ $849,719$463,797$8,582,188
2012$8,373,296$94,810▲ $1,015,672$1,167,690$8,242,536
2011$7,863,004$30,924▲ $1,252,266$697,200$8,373,296
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janice GibsonDirector of ALSA Services-$102,909$102,909
Bonnie GauthierPresident & CEOPT$52,724$52,724
David HouleExec VP & CFOPT$40,132$40,132

Board Members and Trustees

NameTitle
Mark SeltzerChair
Asher PavelBoard Member
David RosenthalBoard Member
George MontowskiBoard Member
John ShulanskyBoard Member
Josh HollanderBoard Member
Judith RosenthalBoard Member
Richard RubensteinBoard Member
Ross HollanderBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,208,617
Program Service Revenue
$4,384,648
Investment Income
$0
Other Revenue
$11,172
Change in Net Assets
$348,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,169,864
Other Expenses$1,086,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,799,657$182,820$0$2,982,477
Other Employee Benefits$661,012$155,052$0$816,064
All Other Expenses$73,323$297,267$0$370,590
Other Expenses$413,871$-92,856$0$321,015
Payroll Taxes$213,921$50,179$0$264,100
Current Officers, Directors, Trustees, and Key Employees$0$92,856$0$92,856
Depreciation Depletion$66,890$0$0$66,890
Occupancy$59,832$0$0$59,832
Office Expenses$24,415$22,592$0$47,007
Insurance$46,014$0$0$46,014
Advertising$33,610$0$0$33,610
Travel$25,383$0$0$25,383
Information Technology$23,060$0$0$23,060
Pension Plan Contributions$11,637$2,730$0$14,367
Fees for Services Accounting$0$10,788$0$10,788
Conferences and Meetings$2,727$0$0$2,727
Fees for Services Other$2,426$0$0$2,426
Total Functional Expenses$4,534,903$721,428$0$5,256,331
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeffrey S HoffmanTrustee(affiliate)Vehicle repair & maintenance (Hoffman Auto)No$79
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to/from Affiliates-
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 family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Hebrew Community Services Inc
EIN
22-3182447
Phone
8605233800
Address
1 Abrahms Blvd, West Hartford, CT 06117-1508

Signing Officer

Name
Gary D Jones
Title
Interim President & CEO
Phone
8605233800
Signed
2015-08-14

Organization Details

Principal Officer
Gary D Jones
Formed
2003
Legal Domicile
Ct
Voting Board Members
8
Independent Board Members
8
Employees
135
Volunteers
31
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Includes several family members on the board, and/or participate on affiliate board of trustees.

Pt VI, Line 11B

Form 990 is presented to the Audit Committee for review and oversight. Following approval by the Audit Committee,the form 990 is sent to the Board prior to the filing deadline.

Pt VI, Line 12C

Per the Conflict of Interest Policy, officers, directors or trustees, and key members have a duty to disclose any possible conflict of interest. Following disclosure of the actual or possible conflict, the other members of the board or committee will determine what further steps may be required to investigate the situation. The policy includes provisions for violation and failure to disclose which could lead to disciplinary and corrective action, including, but not limited to removal from the board or committee in accordance with the by-laws of the entity.

Pt VI, Line 15A

The compensation of the organization's CEO & Executive VP is reviewed annually by the Executive Compensation Committee, a sub-committee of the Human Resource Committee. All members of the sub-commitee have an unrelated and disinterested status. Changes in compensation are recommended by the Executive Compensation Committee and approved by the HR Committee.

Pt VI, Line 19

Governing documents, conflict of interest policy and audited financial statements are available upon request.

Form 990, Part III, Line 4D

Hebrew Health Hospice 467209. 0. 346427.

Form 990, Part III, Line 4D

The Hospice Services program ceased operations at the end 0. 0. 0.

Form 990, Part IX, Line 24E

Homemaker 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 366417. 73323. 293094. 0.

Form 990, Part IX, Line 24E

Equipment rental and Maintenance 4173. 0. 4173. 0.

Financial Statement Notes

Pt V, Line 4

The endowment funds are intended to support the mission of Hebrew HealthCare and affiliates to provide quality programs and services to the geriatric population of the community.

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IRS990/Desc0SENIOR DAY CENTERS. OUR SENIOR DAY CENTER IS FOUNDED ON A MEDICAL MODEL AND ENJOY THE DAILY PRESENCE OF A REGISTERED NURSE ON SITE. SENIOR DAY CENTERS ARE DESIGNED TO PROVIDE OPPORTUNITIES TO FOR OLDER ADULTS TO SPEND TIME WITH PEERS AND TO ENGAGE IN A VARIETY OF PRODUCTIVE ACTIVITIES. THE DAY CENTER ALSO PROVIDES RESPITE FOR FAMILY CAREGIVERS AND BY DOING SO EXTEND THE TIME THAT FRAIL OLDER ADULTS CAN CONTINUE TO REMAIN LIVING IN THE COMMUNITY. SERVICES INCLUDE: DOOR-TO-DOOR WHEELCHAIR-CAPABLE TRANSPORTATION; PROFESSIONAL NURSING SERVICES; CARE COORDINATION; MEDICATION MANAGEMENT AND ADMINISTRATION; PERSONAL CARE AND BATHING; DAILY EXERCISE CLASSES; DAILY BREAKFAST, HOT LUNCH AND SNACKS/REFRESHMENTS (SPECIAL DIETS ACCOMMODATED); SHOPPING TRIPS; INTERGENERATIONAL PROGRAMMING; REFERRALS TO ON-SITE PHYSICIANS, REHABILITATION PROFESSIONALS OR DEMENTIA SPECIALIST; ON-SITE LABORATORY SERVICES; HAIRDRESSER/BARBER APPOINTMENTS. OUR DAY CENTER IS MEDICAID PARTICIPATING THROUGH THE CONNECTICUT HOME CARE WAIVER PROGRAM.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Exec VP & CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director of ALSA Services
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chair
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IRS990/ProgramServiceRevenueGrp/Desc2Assisted Living Services
IRS990/ProgramServiceRevenueGrp/Desc3Hospice Services
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3346148
IRS990/ProgSrvcAccomActy2Grp/Desc0HOME HEALTH AGENCY. OUR HOME HEALTH AGENCY, HEBREW HEALTH VISITING NURSES, SERVES PEOPLE EXPERIENCING A LOSS OF FUNCTION DUE TO AN ACUTE ILLNESS OR INJURY, THOSE RECOVERING AT HOME FROM SURGERY, OR THOSE NEEDING ASSISTANCE WITH ACTIVITIES OF DAILY LIVING OR HELP WITH HOUSEHOLD CHORES AND MEALS. WE PROVIDE HOME HEALTH SERVICES 24 HOURS A DAY, 7 DAYS A WEEK. A KEY COMPONENT OF OUR HOME HEALTH PROGRAM IS TO EDUCATE ADULTS ON HOW TO MANAGE THEIR OWN CARE. STAFF INCLUDE: SKILLED NURSING; SOCIAL WORKE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0578203
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0275913
IRS990/ProgSrvcAccomActy3Grp/Desc0ASSISTED LIVING SERVICES (ALSA). OUR HOME HEALTH AGENCY IS LICENSED IN CONNECTICUT AS AN ASSISTED LIVING SERVICES AGENCY (ALSA), PROVIDING ASSISTED LIVING SERVICES AT TWO DIFFERENT SITES IN THE GREATER HARTFORD AREA. OUR ALSA ASSURES THAT CORE SERVICES ARE AVAILABLE TO RESIDENTS OF THESE ASSISTED LIVING FACILITIES, EITHER DIRECTLY PROVIDED BY THE ALSA OR BY THE ASSISTED LIVING COMMUNITY ITSELF. CORE SERVICES INCLUDE SECURITY, MEALS, TRANSPORTATION, ACTIVITIES AND HEALTH ASSESSMENT AND MONITORING
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02971608
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03188057
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Hebrew Health Hospice Hospice offers a special way of caring for people with a life Hospice offers a special way of caring for people with a life Hospice offers a special way of caring for people with a life Hospice offers a special way of caring for people with a life Hospice offers a special way of caring for people with a life Hospice offers a special way of caring for people with a life
IRS990/ProgSrvcAccomActyOtherGrp/Desc1The Hospice Services program ceased operations at the end of February 2016 after arranging for the care of its existing of February 2016 after arranging for the care of its existing
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Cancellation of debt 2011: 0. 2012: 0. 2013: 1322085. 2014: 0. 2015: 2290574. Description: Other Income 2011: 6397. 2012: 4211. 2013: 5939. 2014: 9432. 2015: 279. Description: Grant from Affiliate 2011: 0. 2012: 0. 2013: 0. 2014: 94355. 2015: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.65$2.19$1.54$1.13$1.29$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.48$1.86$1.39$0.98$1.56$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$1.10$0.80$1.25$1.57$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.90$0.48$1.46$1.32$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.10$1.05$0.94$0.90$1.75$0.86
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.20$0.09$2.18$2.27$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.34$0.00$2.93$3.08$0.14
2017Summary only. Only limited summary data is available for this year.$0.40$0.26$0.15$3.52$3.65$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.28$0.28$5.60$5.26$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.95$1.02$0.07$6.55$6.80$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.82$0.17$7.97$7.42$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.50$0.38$7.92
2012Summary only. Only limited summary data is available for this year.$1.00$1.13$0.13$7.73$7.81$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.05$0.04$6.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.86$0.06$5.76