2025-01-10T10:57:39-05:00 2023-06-30 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2022-07-01 530228120 Abraham and Laura Lisner Home for Aged Women % MICHAEL HARVEL ABRA 2029666667 5425 Western Avenue NW Washington DC 20015 L Ward Orem CEO 2029666667 2024-12-24 true Brian J Ray P01278507 4103633200 2024-12-24 2022 2024-10-15 13:58:12Z L Ward Orem 5425 Western Avenue NW Washington DC 20015 20387266 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. 11 10 132 30 0 0 2948004 3440363 10326125 10174969 2124773 346700 7091 208127 15405993 14170159 0 0 0 0 9559827 9759580 0 96082 357403 4792032 6156407 14351859 16012069 1054134 -1841910 18596633 11670088 3261641 3222370 15334992 8447718 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 12108626 9959667 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. 1101608 423429 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 $450,000. 13210234 true true false false false false false false true false true false false false true true true false false false false false false true 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 127 0 true 132 true false false false false false false false false false false false false X 11 10 false false false false false false false true true false false true true true true true false true false false DC X MICHAEL HARVEL 2029666667 5425 WESTERN AVE NW Washington DC 20015 L WARD OREM CEO 40.0 0.0 X X 208626 0 0 SUSAN HARGREAVES ADMINISTRATOR 40.0 0.0 X 190160 0 0 MARIAMA JALLOH REGISTERED NURSE 64.0 0.0 X 171568 0 10195 NUSY ALGHALI LICENSED PRACTICAL NURSE 83.0 0.0 X 165582 0 9545 PATRICIA MIRSKY Director of Nursing 40.0 0.0 X 154729 0 0 ASMAHAN ANTAR LICENSED PRACTICAL NURSE 72.0 0.0 X 140856 0 12263 JONATHAN B PLATER CHIEF FINANCIAL OFFICER 40.0 0.0 X 134535 0 7324 ROSIE CARTER DIR. OF HUMAN RESOURCES 40.0 0.0 X 130192 0 9694 ROBERT COOPER 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 DR ROBERT JAYES DIRECTOR 1.0 0.0 X 0 0 0 JEFFERY MARSTON DIRECTOR 1.0 0.0 X 0 0 0 1296248 0 49021 17 false true false WIENCEK AND ASSOCIATES 1100 VERMONT AVENUE NS SUITE 800 WASHINGTON DC 20005 Architect 801575 HARKINS BUILDERS INC 10490 LITTLE PATUXENT PARKWAY SUITE COLUMBIA MD 21044 Construction 190654 SYSCO BALTIMORE 8000 Dorsey Run Road JESSUP MD 20794 FOOD SERVICE 233562 MEDLINE INDUSTRIES INC DEPT CH 14400 PALATINE FL 60055 MEDICAL 225945 ALLIED PHARMACEUTICALS 1201 SEVEN LOOKS ROAD SUITE 203 ROCKVILLE MD 20854 PRESCRIPTION AND MED 170891 5 102347 3338016 3440363 PATIENT REVENUE 621500 9751540 9751540 RESIDENT REVENUE 621500 423429 423429 10174969 160645 160645 0 0 0 0 0 6403162 6217107 186055 186055 186055 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 621500 208127 208127 208127 14170159 10383096 346700 0 0 0 0 545272 388412 156860 0 7431285 6491573 933808 5904 71383 58149 13234 0 1063800 757490 272686 33624 647840 515249 120628 11963 0 14383 0 14383 0 31861 0 31861 0 0 96082 96082 0 169083 107224 61742 117 24539 8048 14428 2063 21567 11370 0 10197 0 0 734867 566589 156736 11542 0 0 0 0 0 258919 210916 42715 5288 447321 364773 73454 9094 SUPPLIES 573834 528816 44729 289 TAXES AND LICENSES 478693 478693 0 0 FOOD AND DIETARY 481355 481318 33 4 BAD DEBT 1861583 1861583 0 0 1058402 768443 275583 14376 16012069 13210234 2444432 357403 254278 230279 775356 2451719 15000 10455 5039394 2201923 0 0 0 0 0 0 0 0 82662 78116 16123594 11433854 4499447 4689740 6629349 1601089 1008872 177699 0 0 0 0 292275 229068 18596633 11670088 2908922 2668338 0 0 0 0 199999 0 152720 138835 0 0 0 0 0 0 0 415197 3261641 3222370 X 15293443 7865234 41549 582484 15334992 8447718 18596633 11670088 X -1841910 29833 -4660000 -415197 X false true X true false X 1260520 1537810 1288747 2948004 3440363 10475444 0 0 1260520 1537810 1288747 2948004 3440363 10475444 5871514 4603930 291655 274970 198019 171690 160645 1096979 0 6248 199021 69190 7091 208127 489677 12062100 50134469 0.38169 0.43728 X part RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 43512 43512 10611253 8721023 1890230 2133809 2041608 92201 792850 671223 121627 2542170 2542170 4689740 0 DUE TO THIRD-PARTY PAYOR 415197 415197 X 11923210 29831 -415197 -1861583 -2246949 14170159 14170159 14150486 14150486 1861583 1861583 16012069 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 2020 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 2d: Bad Debt Expense: 1,861,583 Schedule D, Part XII, Line 4b: Bad Debt Expense: 1,861,583 X X X X true KELLY STRATEGIES 2674 N UPSHUR STREET ARLINGTON VA 22207 CAMPAIGN CONSULTANT false 2960 96082 2960 2960 96082 2960 DC X X X X false true false false false false false false false L WARD OREM CEO 208626 208626 SUSAN HARGREAVES ADMINISTRATOR 190160 190160 PATRICIA MIRSKY Director of Nursing 154729 154729 MARIAMA JALLOH REGISTERED NURSE 171568 650 9545 181763 NUSY ALGHALI LICENSED PRACTICAL NURSE 165582 9545 175127 ASMAHAN ANTAR LICENSED PRACTICAL NURSE 140856 1314 10949 153119 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, 2023, 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 $557,000 FOR THESE BENEFITS AS OF JUNE 30, 2023 AND IS INCLUDED IN BENEFITS PAYABLE ON THE STATEMENT OF FINANCIAL POSITION. THE CASH SURRENDER VALUE OF THESE LIFE INSURANCE POLICIES WAS $199,233 AT JUNE 30, 2023. 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 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR TAX YEAR. FORM 990, PART XI, LINE 9 - OTHER CHANGES DURING THE FYE JUNE 2023, THE ORGANIZATION RECORDED A PAYMENT OBLIGATION TO REPAY A PORTION OF STIMULUS FUNDS REPORTED AS GRANT REVENUE IN PRIOR YEARS. TOTAL REPAYMENT ACCRUED DURING FYE JUNE 2023 WAS $415,197 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 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.