Azor Care at Home Inc.

“Azor has entered into a management agreement with a related tax-exempt entity, united hebrew geriatric center, which provides for consultative and support services. In-kind management fee expense for the year ended december 31, 2021 was $58,024. Two individuals, the president & ceo and the cfo, were compensated by the management company. Their compensation is listed on part vii.”

“There are no committees with the authority to act on behalf of the governing body.”

“Azor has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board for approval. If any issues arise, they are forwarded to the outside accountant and the board reviews after revisions and resolutions. Once the board has approved the return it is filed with the internal revenue service.”

“Any director, any person with board-delegated powers, any officer or member of a committee with governing board delegated powers or any employee of the corporation, who has a direct or indirect "financial interest or "non-financial interest" is an "interested person". The interested person must disclose the existence of his or her financial or non-financial interest in the proposed transaction or arrangement, and must further disclose all material facts to the finance committee. Absent full disclosure, no transaction or arrangement shall be made with the person or entity in which the interested person has an interest. In the case of an employee, the employee should notify the ceo, who will consult with such others as may be appropriate before bringing the issue to the finance committee. An interested person may make a presentation at the governing board or committee meeting. After the presentation, he/she shall leave the meeting immediately and shall not be present during the discussion of, or the vote on, the propriety of the transition or arrangement involving the possible conflict of interest.”

“Azor makes its form 990 and form 1023 available for public inspection as required under section 6104 of the internal revenue code. The return is also posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are available upon written request.”

“In march 2021, azor submitted a closure plan with the new york state department of health ("doh"). The plan was approved by the doh in may 2021. All patients were required to be transferred by june 18, 2021 and azor care at home, inc.'s license was required to be submitted to doh. The patients were ultimately transferred by june 18, 2021 and the license was surrendered to the doh. The organization ceased operations at that time, and is in the process of dissolving.”

“Forgiveness of related party payable uh chha 21,739.”

“At the time of the original filing, the audited financial statements were not ready. Due to the issuance of the financial statements, the return has been amended, and the following sections changed: 1. Page 1, box g: gross receipts was updated to reflect the updated revenue reported in part viii. 2. Part i, lines 8-22 (current year): these amounts were updated to reflect the changes reported in their respective parts of the return. 3. Part iii, line 4a: the total program expenses and revenue were updated to agree to part viii and part ix. 4. Part iv, line 11f and 12a: checked yes based on the issuance of the audited financial statements. 6. Part ix, statement of functional expenses: was updated to agree with the revised functional allocation included in the issued financial statements. 7. Part x: the balance sheet was updated to agree to the issued financial statements. 8. Part xi: the reconciliation of net assets was revised to agree to the updated statement of revenue and statement of functional expenses. 9. Part xii, line 2b: this question was updated to reflect that audited financial statements were prepared. 11. The following sections in schedule d were updated to agree with the changes from the issued financial statements: part vi, part x, part xi, part xii and part xiii.”