MJHS Health System

Legal name: Menorah Home and Hospital for Aged and Infirm

Nonprofit profile at a glance

EIN
111672777
IRS 990 coverage
2010–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
855-692-5058
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$81,490,078
Expenses
$83,044,329
Assets
$83,207,956
Liabilities
$47,823,221

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • DAVID WAGNER (CEO, PRESIDENT)

Highest reported compensation

  • DAVID WAGNER (CEO, PRESIDENT): $1,655,965 total reported compensation
  • DAVID KOSCHITZKI (CHIEF FINANCIAL OFFICER): $863,294 total reported compensation
  • CHRISTINA VAN VORT (ASSISTANT SECRETARY): $828,857 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Based on the core Jewish values of compassion, dignity, respect, and a tradition of community service, the Brooklyn Ladies were determined to offer those struggling with access to quality health care a safe place to live.

What it reported doing in 2024

Menorah center for rehabilitation and nursing care is a 436-bed, not-for-profit center that provides sub-acute rehabilitation services (e.g. Physical therapy, speech and swallowing therapy, occupational therapy, etc.) for patients recuperating from orthopedic or general surgery, stroke, heart attack, and prolonged illness, as well as skilled nursing and medical care for the elderly - and adults 18+ who are severely disabled and require long-term facility-based care. A member of mjhs health system, menorah cares for patients and residents of all religious, cultural and economic backgrounds as well as gender identity, sexual orientation, and military status. Located on 10 beautiful oceanfront acres in manhatten beach, brooklyn, the center provides expert clinical services, to help sub-acute patients achieve their full potential and return home quickly, along with therapeutic programs and compassionate care to enhance quality of life and stimulate our long-term residents on a sensory and cognitive basis, including specialized dementia care programming, all ina caring environment that offers support and guidance as health care needs evolve. In 2024, menorah provided 155,834 days of skilled nursing care provided with compassion, dignity and respect.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 39th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 8th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 91.4% of revenue deployed · 90% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $74.7M in reported program spending
  • Leadership: top reported pay $1.7M · 19 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $7.9M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 14 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.