2024-05-06T15:04:41-05:00 2022-06-30 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2021-07-01 530228120 Abraham and Laura Lisner Home for Aged Women % JONATHAN PLATER CFO ABRA 2029666667 5425 Western Avenue NW Washington DC 20015 L Ward Orem CEO 2029666667 2024-05-02 true L Ward Orem 999009999 Brian J Ray P01278507 4103633200 2024-05-02 2021 2023-04-26 12:10:37Z LISNER-LOUISE-DICKSON-HURT HOME L Ward Orem 5425 Western Avenue NW Washington DC 20015 23624888 false X WWW.LLDHOME.ORG X 1939 DC TO OPERATE A HOME FOR THE AGED IN WASHINGTON, DC, UNDER PROVISIONS OF THE WILL OF ABRAHAM LISNER. 10 9 141 30 0 0 1526895 2948004 9307981 10326125 3001523 2124773 69190 7091 13905589 15405993 0 0 0 0 9444886 9559827 0 0 255009 4446650 4792032 13891536 14351859 14053 1054134 22620580 18596633 5070596 3261641 17549984 15334992 TO PROVIDE EXTRAORDINARY HEALTH AND LIFE CARE SERVICES TO LOW AND MODEST INCOME SENIORS OF THE DISTRICT OF COLUMBIA, EMPOWERING THEM TO LIVE LIFE TO THE FULLEST. false false 9310995 0 9612823 THE LISNER HOME OPERATES A SHORT-TERM REHABILITATION PROGRAM FOR LOW AND MODERATE INCOME RESIDENTS OF THE GREATER WASHINGTON, DC AREA. DURING THE FISCAL YEAR, THE HOME CARED FOR OVER 100 MODEST INCOME SENIORS OF THE DISTRICT OF COLUMBIA. 1001425 0 720393 THE LISNER HOME PROVIDES AFFORDABLE HOUSING ASSISTED-LIVING PROGRAMS WHICH INCLUDES MEDICAL, PSYCHOSOCIAL, NUTRITIONAL AND ANCILLARY SERVICES AND CHARITY CARE FOR LOW AND MODERATE INCOME RESIDENTS OF THE GREATER WASHINGTON, DC AREA. DURING THE FISCAL YEAR, THE HOME PROVIDED UNCOMPENSATED CARE OF APPROXIMATELY $700,000. 10312420 true true false false false false false false true false true true false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true 7 0 true 141 true false false false false false false false false false false false false X 10 9 false false false false false false false true true false false true true true true true false true false false DC X JONATHAN PLATER CFO 2029666667 5425 WESTERN AVE NW Washington DC 20015 X L WARD OREM CEO 40.0 0.0 X 202100 0 0 SUSAN HARGREAVES ADMINISTRATOR 40.0 0.0 X 184368 0 0 PATRICIA MIRSKY Director of Nursing 40.0 0.0 X 154790 0 0 NUSY ALGHALI LICENSED PRACTICAL NURSE 74.0 0.0 X 141859 0 10388 MARIAMA JALLOH REGISTERED NURSE 56.0 0.0 X 138868 0 2021 ROSIE CARTER DIR. OF HUMAN RESOURCES 40.0 0.0 X 127118 0 9330 PLATER B JONATHAN CHIEF FINANCIAL OFFICER 40.0 0.0 X 128949 0 0 Alan Blanc Director 1.0 0.0 X 111644 0 7014 MATIHEW FRUMIN PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT COOPER VICE PRESIDENT 1.0 0.0 X X 0 0 0 MARNIE T KAGAN TREASURER 1.0 0.0 X X 0 0 0 CHRISTINE HOBBS SECRETARY 1.0 0.0 X X 0 0 0 TOM DILLON DIRECTOR 1.0 0.0 X 0 0 0 BARBARA INGRAHAM DIRECTOR 1.0 0.0 X 0 0 0 PATRICIA JOHNSON DIRECTOR 1.0 0.0 X 0 0 0 HAYDN RICHARDS DIRECTOR 1.0 0.0 X 0 0 0 CHRISTOPHER TAWA DIRECTOR 1.0 0.0 X 0 0 0 1189696 0 28753 23 false true false WIENCEK AND ASSOCIATES 1100 VERMONT AVENUE NS SUITE 800 WASHINGTON DC 20005 Architect 419901 HARKINS BUILDERS INC 10490 LITTLE PATUXENT PARKWAY SUITE COLUMBIA MD 21044 Construction 507136 UNLIMITED RESTORATION INC 379 Cherry Street POTTSTOWN PA 19464 Construction 562357 COLLINS ELEVATOR SERVICE 800 Hamlin St NE WASHINGTON DC 20011 Elevator 173425 ERGO SOLUTIONS LLC 3700 North Capitol St NW WASHINGTON DC 20011 Consulting 124866 6 1791912 1156092 2948004 PATIENT REVENUE 621500 9605732 9605732 RESIDENT REVENUE 621500 720393 720393 10326125 171690 171690 0 0 0 0 0 9701707 470271 8156999 61896 1544708 408375 1953083 1953083 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 621500 7091 7091 7091 15405993 10333216 2124773 0 0 0 0 533271 370339 162932 0 7236550 6309702 922385 4463 80046 65003 15043 1067952 741219 289595 37138 642008 504678 125515 11815 0 69260 69260 69260 69260 0 0 4578 4578 249892 79220 170672 12618 10557 2061 179042 144439 16984 17619 0 0 537307 427784 98174 11349 30098 23696 6402 0 0 484 484 0 216768 216768 391102 3383 387719 SUPPLIES 627096 576891 49500 705 TAXES AND LICENSES 501812 180 501632 FOOD AND DIETARY 463671 463671 BAD DEBT 430573 430573 1008471 541981 459563 6927 14351859 10312420 3784430 255009 354209 254278 2700859 775356 15000 15000 4004444 5039394 0 0 0 0 0 0 0 0 70290 82662 15674382 11174935 2764794 4499447 11137251 6629349 1268009 1008872 0 0 0 0 305724 292275 22620580 18596633 2657302 2908922 0 0 0 0 582082 199999 209603 152720 0 0 0 0 0 0 1621609 0 5070596 3261641 X 17491179 15293443 58805 41549 17549984 15334992 22620580 18596633 1054134 -3089126 -180000 X X false false false X 1446954 1260520 1714859 1526895 2948004 8897232 0 0 1446954 1260520 1714859 1526895 2948004 8897232 4237328 4659904 289835 291655 274970 198019 171690 1226169 0 251698 6248 199021 69190 7091 533248 10656649 49360163 0.43728 0.31460 X part RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 43512 43512 10558053 8534372 2023681 2133809 2019249 114560 787850 621314 166536 2151158 2151158 4499447 HEDGE FUNDS 646249 F TANGIABLE ASSETS 248561 F PRIVATE EQUITY 114062 F 1008872 0 0 X Schedule D, PART IV, LINE 2B: THE LISNER HOME MAINTAINS CHECKING ACCOUNTS TO HOLD FUNDS ON BEHALF OF CERTAIN RESIDENTS. Schedule D, Part X, Line 2: The Organization is classified as a nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, except for unrelated business income. The Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified by the Internal Revenue Service as a public charity. Accordingly, no provision for income taxes is made on these financial statements as The Organization has no significant unrelated business income. The Organization is still open to examination by taxing authorities from fiscal year 2019 forward. The Organization recognizes tax liabilities for uncertain tax positions when it is more likely than not that a tax position will not be sustained upon examination and settlement with various taxing authorities. Liabilities for uncertain tax positions are measured based upon the largest amount of benefit that is greater than 50% likely of being realized upon settlement. Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Schedule D, Part XI, Line 4b: Bad Debt Expense: 430,573 Schedule D, Part XII, Line 4b: Bad Debt Expense: 430,573 X X X X false true false false false false false false false L WARD OREM CEO 202100 0 0 0 0 0 0 0 0 202100 0 0 0 SUSAN HARGREAVES ADMINISTRATOR 184368 0 0 0 0 0 0 0 0 184368 0 0 0 PATRICIA MIRSKY Director of Nursing 154790 0 0 0 0 0 0 0 0 154790 0 0 0 NUSY ALGHALI LICENSED PRACTICAL NURSE 141859 0 0 0 0 1246 0 9142 0 152247 0 0 0 SCHEDULE J, PART I, LINE 4B: THE LISNER HOME HAS EMPLOYMENT CONTRACTS WITH L. WARD OREM, CEO, SUSAN HARGREAVES, ADMINISTRATOR, AND JONATHAN PLATER, CFO/CIO, THAT ARE CONSIDERED NONQUALIFIED RETIREMENT PLANS. THE CONTRACTS OBLIGATE THE LISNER HOME TO PAY CERTAIN AMOUNTS WHEN THESE EMPLOYEES RETIRE AND ALSO WHEN THEY DIE. THE LISNER HOME HAS PURCHASED LIFE INSURANCE POLICIES ON THESE KEY EMPLOYEES TO OFFSET FUTURE COSTS. FOR THE YEAR ENDED JUNE 30, 2022, EXPENSES FOR THESE BENEFITS TOTALED $29,610, WHICH WAS PAID BY REDUCING THE CASH SURRENDER VALUE OF THESE INSURANCE POLICIES. THE LISNER HOME HAS ACCRUED $751,805 FOR THESE BENEFITS AS OF JUNE 30, 2022 AND IS INCLUDED IN BENEFITS PAYABLE ON THE STATEMENT OF FINANCIAL POSITION. THE CASH SURRENDER VALUE OF THESE LIFE INSURANCE POLICIES WAS $262,306 AT JUNE 30, 2022. FORM 990, PART VI, SECTION A, LINE 1: EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OFFICERS OF THE BOARD. THE COMMITTEE SHALL MEET MONTHLY AND IS RESPONSIBLE FOR OVERSEEING THE OPERATIONS OF THE BOARD AND ACTING ON ITS BEHALF DURING ON-DEMAND ACTIVITIES THAT OCCUR BETWEEN FULL BOARD MEETINGS WITH ALL ITS ACTIVITIES REPORTED TO THE FULL BOARD FOR APPROVAL AS NEEDED. FORM 990, PART VI, SECTION B, LINE 11B: THE RETURN IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANTS AND PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE POLICY IS SIGNED BY ALL NEW BOARD MEMBERS AND REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION OF CEO IS BASED ON REVIEW OF HUMAN RESOURCE SALARY SURVEY WITH OTHER AREA NURSING HOMES. ANY INCREASE ARE DETERMINED BY A COLA AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19: THE DOCUEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2: THE Organization HAS ENGAGED AN INDEPENDANT ACCOUNTANT TO AUDIT ITS FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2022. HOWEVER, THE AUDIT HAS NOT BEEN ISSUED AS OF THE date of the 990 FILING. LEGACY LIFE SERVICES INC 5425 WESTERN AVENUE NW WASHINGTON DC 20015 472086684 SEE PART VII DC 501(C)(3) LINE 7 SEE PART VII true false false false true false false false false false false false false false false false false false false false SCHEDULE R, PART II, LINE 1, COLUMN B & F: Primary activity: HEALTH CARE AND SOCIAL ASSISTANCE. Direct controlling entity: ABRAHAM AND LAURA LISNER HOME FOR AGED WOMEN.