13X_REC_V2 JGB REHABILITATION CORPORATION

User Manual: JGB REHABILITATION CORPORATION

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Form

990

Return of Organization Exempt From Income Tax

OMB No. 1545-0047

| Do not enter Social Security numbers on this form as it may be made public.

Open to Public
Inspection

2013

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Department of the Treasury
Internal Revenue Service

| Information about Form 990 and its instructions is at www.irs.gov/form990.
A For the 2013 calendar year, or tax year beginning
and ending

B

C Name of organization

Check if
applicable:
Address
change
Name
change
Initial
return
Terminated
Amended
return
Application
pending

D Employer identification number

JGB REHABILITATION CORPORATION
Doing Business As
Number and street (or P.O. box if mail is not delivered to street address)

15 WEST 65TH STREET

13-3439035
Room/suite E Telephone number

City or town, state or province, country, and ZIP or foreign postal code

NEW YORK, NY

10023

212-769-6200
1,339,538.

G
H(a) Is this a group return
for subordinates? ~~
H(b) Are all subordinates included?
Gross receipts $

Net Assets or
Fund Balances

Expenses

Revenue

Activities & Governance

F Name and address of principal officer:ALAN R. MORSE
Yes X No
SAME AS C ABOVE
Yes
No
) § (insert no.)
501(c) (
4947(a)(1) or
527
I Tax-exempt status: X 501(c)(3)
If "No," attach a list. (see instructions)
H(c) Group exemption number |
J Website: | WWW.LIGHTHOUSEGUILD.ORG
Trust
Association
Other |
K Form of organization: X Corporation
L Year of formation: 1987 M State of legal domicile: NY
Part I Summary
1 Briefly describe the organization's mission or most significant activities: OPERATES A CLINIC PROVIDING
MEDICAL AND VISION SERVICES
2
3
4
5
6
7a
b

Check this box |
if the organization discontinued its operations or disposed of more than 25% of its net assets.
3
Number of voting members of the governing body (Part VI, line 1a) ~~~~~~~~~~~~~~~~~~~~
4
Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~
5
Total number of individuals employed in calendar year 2013 (Part V, line 2a) ~~~~~~~~~~~~~~~~
6
Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ 7a
Net unrelated business taxable income from Form 990-T, line 34  7b
Prior Year
Current Year

8
9
10
11
12
13
14
15
16a

Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~
Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~
Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~
Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~
Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) 
Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~
Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~
Professional fundraising fees (Part IX, column (A), line 11e)~~~~~~~~~~~~~~
0.
|
b Total fundraising expenses (Part IX, column (D), line 25)
17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~
19 Revenue less expenses. Subtract line 18 from line 12 

71,550.
402,605.
85.
76,205.
550,445.
0.
0.
1,717,738.
0.

36,664.
1,291,650.
85.
11,139.
1,339,538.
0.
0.
2,149,352.
0.

716,915.
2,434,653.
-1,884,208.

808,102.
2,957,454.
-1,617,916.

Beginning of Current Year
20 Total assets (Part X, line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
21 Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~
22 Net assets or fund balances. Subtract line 21 from line 20 

Part II

10
8
26
9
0.
0.

End of Year

407,250.
425,950.
17,769,845. 19,406,461.
-17,362,595. -18,980,511.

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Here

=
=

Signature of officer
Type or print name and title

Print/Type preparer's name

Paid
Preparer
Use Only

Date

ELLIOT J. HAGLER, CHIEF FINANCIAL OFFICER
Preparer's signature

ISRAEL TANNENBAUM
LOEB & TROPER LLP
Firm's name
655 THIRD AVENUE
Firm's address
NEW YORK, NY 10017

9
9

Date

Check
if
self-employed

Firm's EIN

9

PTIN

P01589203
13-1517563

Phone no.212-867-4000

May the IRS discuss this return with the preparer shown above? (see instructions) 
332001 10-29-13
LHA For Paperwork Reduction Act Notice, see the separate instructions.

X

Yes

No

Form 990 (2013)

JGB REHABILITATION CORPORATION
Part III Statement of Program Service Accomplishments

Form 990 (2013)

1

13-3439035

Check if Schedule O contains a response or note to any line in this Part III 
Briefly describe the organization's mission:

Page 2

X

SEE SCHEDULE O

4a

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Yes X No
If "Yes," describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~
Yes X No
If "Yes," describe these changes on Schedule O.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and
revenue, if any, for each program service reported.
2,029,299. including grants of $
1,291,650. )
(Code:
) (Expenses $
) (Revenue $

4b

(Code:

) (Expenses $

including grants of $

) (Revenue $

)

4c

(Code:

) (Expenses $

including grants of $

) (Revenue $

)

4d

Other program services (Describe in Schedule O.)
including grants of $
(Expenses $
2,029,299.
Total program service expenses |

2

3
4

4e

SEE SCHEDULE O

332002
10-29-13

19071112 733030 REC

) (Revenue $

)

Form 990 (2013)
SEE SCHEDULE O FOR CONTINUATION(S)
2
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part IV Checklist of Required Schedules

Form 990 (2013)

13-3439035

Page 3
Yes

1
2
3
4
5
6
7
8
9

10
11
a
b
c
d
e
f
12a
b
13
14a
b

15
16

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization required to complete Schedule B, Schedule of Contributors? ~~~~~~~~~~~~~~~~~~~~~~
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for
public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect
during the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or
similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to
provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II~~~~~~~~~~~~~~
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete
Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for
amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?
If "Yes," complete Schedule D, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent
endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X
as applicable.
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,
Part VI ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII ~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in
Part X, line 16? If "Yes," complete Schedule D, Part IX ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ~~~~~~
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ~~~~
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization included in consolidated, independent audited financial statements for the tax year?
If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ~~~~~
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~
Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,
investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000
or more? If "Yes," complete Schedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? If "Yes," complete Schedule F, Parts II and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines
1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"
complete Schedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H ~~~~~~~~~~~~~~~~
b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 

1
2

19071112 733030 REC

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X

11d
11e

X

11f

X

12a

X

12b
13
14a

X

X

X
X

14b

X

15

X

16

X

17

X

18

X

17

332003
10-29-13

No

X
19
X
20a
20b
Form 990 (2013)

3
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part IV Checklist of Required Schedules (continued)

Form 990 (2013)

13-3439035

Page 4
Yes

21
22
23

24a

b
c
d
25a
b

26

27

28
a
b
c
29
30
31
32
33
34
35a
b
36
37
38

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~~~~~
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX,
column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete
Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the
last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete
Schedule K. If "No", go to line 25a ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a
disqualified person during the year? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete
Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so,
complete Schedule L, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member
of any of these persons? If "Yes," complete Schedule L, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions):
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,
director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV~~~~~~~~~~~~~~~~~~~~~
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization liquidate, terminate, or dissolve and cease operations?
If "Yes," complete Schedule N, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete
Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and
Part V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity
within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~~~~~~~~
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19?
Note. All Form 990 filers are required to complete Schedule O 

332004
10-29-13

19071112 733030 REC

No

21

X

22

X

23

X
X

24a
24b
24c
24d
25a

X

25b

X

26

X

27

X

28a
28b

X
X

28c
29

X
X

30

X

31

X

32

X

33

X

34
35a

X

X

35b
36

X

37

X

X
38
Form 990 (2013)

4
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Statements Regarding Other IRS Filings and Tax Compliance

Form 990 (2013)

Part V

13-3439035

Page 5

Check if Schedule O contains a response or note to any line in this Part V 
Yes
11
1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~
1a
0
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~
1b
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners? 
1c
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
26
filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~
2a
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) ~~~~~~~~~~~
3a Did the organization have unrelated business gross income of $1,000 or more during the year? ~~~~~~~~~~~~~~
b If "Yes," has it filed a Form 990-T for this year? If "No," to line 3b, provide an explanation in Schedule O ~~~~~~~~~~
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~
b If "Yes," enter the name of the foreign country: J
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?~~~~~~~~~
c If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contributions that were not tax deductible as charitable contributions? ~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7
a
b
c
d
e
f
g
h
8
9

a
b
10
a
b
11
a
b

Organizations that may receive deductible contributions under section 170(c).
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?
If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required
to file Form 8282? 
If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~
7d
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?~
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting
organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Sponsoring organizations maintaining donor advised funds.
Did the organization make any taxable distributions under section 4966?~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~
Section 501(c)(7) organizations. Enter:
Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ 10a
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ 10b
Section 501(c)(12) organizations. Enter:
Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11a
Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
If "Yes," enter the amount of tax-exempt interest received or accrued during the year  12b

12a
b
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state? ~~~~~~~~~~~~~~~~~~~~~
Note. See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which the
organization is licensed to issue qualified health plans ~~~~~~~~~~~~~~~~~~~~~~ 13b
c Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13c
14a Did the organization receive any payments for indoor tanning services during the tax year? ~~~~~~~~~~~~~~~~
b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O 

332005
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19071112 733030 REC

2b
3a
3b

No

X
X

4a

X

5a
5b

X
X

5c
6a

X

6b
7a
7b
7c
7e
7f
7g
7h

X
X
X
X

8
9a
9b

12a

13a

X
14a
14b
Form 990 (2013)

5
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
13-3439035
Page 6
For
each
"Yes"
response
to
lines
2
through
7b
below,
and for a "No" response
Part VI Governance, Management, and Disclosure

Form 990 (2013)

to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI 

Section A. Governing Body and Management
1a Enter the number of voting members of the governing body at the end of the tax year ~~~~~~
If there are material differences in voting rights among members of the governing body, or if the governing
body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

1a

Yes

10

8
1b
b Enter the number of voting members included in line 1a, above, who are independent ~~~~~~
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
2
officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision
3
of officers, directors, or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~
4
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ~~~~~
5
5 Did the organization become aware during the year of a significant diversion of the organization's assets? ~~~~~~~~~
6
6 Did the organization have members or stockholders? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
7a
more members of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or
7b
persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes," provide the names and addresses in Schedule O 
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

8a
8b

X
X

13
14
15
a
b
16a
b

Did the organization have a written whistleblower policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~
Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
The organization's CEO, Executive Director, or top management official ~~~~~~~~~~~~~~~~~~~~~~~~~~
Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation
in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
exempt status with respect to such arrangements? 

Section C. Disclosure
17
18

19
20

X
X

X
X
X
X
X

9
Yes

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ~~~~~~
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
in Schedule O how this was done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

No

X

9

10a Did the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,
and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~
11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12a Did the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~

X

10a
10b
11a

X

12a
12b

X
X

12c
13
14

X
X
X

15a
15b

X
X

16a

No

X

X

16b

NONE
List the states with which a copy of this Form 990 is required to be filed J
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available
for public inspection. Indicate how you made these available. Check all that apply.
X Upon request
Own website
Another's website
Other (explain in Schedule O)
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial
statements available to the public during the tax year.
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: |

ELLIOT J. HAGLER, CPA - 212-769-7806
15 WEST 65TH STREET, NEW YORK, NY 10023

332006 10-29-13

19071112 733030 REC

Form 990 (2013)
6
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
13-3439035
Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors

Form 990 (2013)

Page 7

Check if Schedule O contains a response or note to any line in this Part VII 
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.
¥ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.
Enter -0- in columns (D), (E), and (F) if no compensation was paid.
¥ List all of the organization's current key employees, if any. See instructions for definition of "key employee."
¥ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations.
¥ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of
reportable compensation from the organization and any related organizations.
¥ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization,
more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees;
and former such persons.

(1) ALAN R. MORSE
CHIEF EXECUTIVE OFFICER
(2) MARK G. ACKERMANN
PRESIDENT - EFFECTIVE 12/23/13
(3) JAMES M. DUBIN
CHAIRMAN
(4) LAWRENCE E. GOLDSCHMIDT
DEPUTY CHAIR
(5) ROBERT B. OKUN
SECRETARY
(6) JOSEPH A. RIPP
VICE CHAIRMAN-EFFECTIVE 12/23/13
(7) SARAH E. SMITH
TREASURER - EFFECTIVE 12/23/13
(8) JONATHAN M. WAINWRIGHT
DEPUTY CHAIR - EFFECTIVE 12/23/13
(9) PAULINE RAIFF
DIRECTOR
(10) RONALD G. WEINER
DIRECTOR
(11) CHARLES BLUM
SVP & GENERAL COUNSEL
(12) KELLYANNE CAIVANO
SVP FINANCE
(13) IRMA EVANS
ASSISTANT SECRETARY - EFF. 12/23/13
(14) ELLIOT J. HAGLER
CHIEF FINANCIAL OFFICER
(15) ROBERT HOAK
SVP, DEVELOPMENT - EFF. 12/23/13
(16) PHILIP ROSENTHAL
CHIEF OPERATING OFFICER
(17) SARAH SPICEHANDLER
ASSISTANT SECRETARY
332007 10-29-13

19071112 733030 REC

Former

Highest compensated
employee

Key employee

Officer

Institutional trustee

0.80
39.20
0.50
39.50
0.50
13.50
0.50
4.50
0.50
4.50
0.50
4.50
0.50
4.50
0.50
4.50
0.50
4.50
0.50
4.50
0.50
39.50
1.30
38.70
0.50
39.50
1.30
38.70
0.50
39.50
4.00
36.00
0.80
39.20

Individual trustee or director

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
(B)
(C)
(D)
(E)
Position
Name and Title
Average
Reportable
Reportable
(do not check more than one
hours per box, unless person is both an
compensation
compensation
officer and a director/trustee)
week
from
from related
the
organizations
(list any
hours for
organization
(W-2/1099-MISC)
(W-2/1099-MISC)
related
organizations
below
line)

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

X

X

23,956. 1,173,819. 158,064.

X

X

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

76,704.

0.

X

8,545.

252,554.

58,913.

X

0.

71,813.

10,050.

X

12,231.

X

0.

X

51,029.

X

1,603.

571,274. 101,742.

361,530. 105,122.
318,502.

51,465.

459,255. 370,667.
78,537.

38,240.
Form 990 (2013)

7
2013.04021 JGB REHABILITATION CORPORAT REC____2

1b
c
d
2

Former

Highest compensated
employee

Officer

Institutional trustee

0.50
39.50
0.50
39.50
34.30
5.70
1.00
39.00
1.40
38.60
1.40
38.60
1.30
38.70

Key employee

(18) MAURA SWEENEY
SVP PROGRAMS & SVCS - EFF. 12/23/13
(19) CATHLEEN WIRTS
SVP,STRAT,MKTG &COMM.
(20) ELSA ESCALERA
CHIEF MEDICAL OFFICER
(21) MELISSA FARBER
VP HUMAN RESOURCES
(22) HAROLD LEDERMAN
DIRECTOR OF INTERNAL AUDIT
(23) BRUCE A. MASTALINSKI
CHIEF COMPLIANCE OFFICER
(24) SARA PITTERMAN
AVP FINANCE

Individual trustee or director

JGB REHABILITATION CORPORATION
13-3439035
Page 8
Form 990 (2013)
(continued)
Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
(B)
(C)
(A)
(D)
(E)
(F)
Position
Average
Name and title
Reportable
Reportable
Estimated
(do not check more than one
hours per box, unless person is both an
compensation
compensation
amount of
officer and a director/trustee)
week
from
from related
other
(list any
the
organizations
compensation
hours for
organization
(W-2/1099-MISC)
from the
related
(W-2/1099-MISC)
organization
organizations
and related
below
organizations
line)
X

0.

380,505.

33,757.

X

0.

250,832.

54,542.

X

115,696.

19,305.

23,127.

X

4,394.

165,799.

70,304.

X

4,628.

132,673.

40,544.

X

11,348.

325,288.

51,876.

X

4,697.

138,832.

54,269.

238,127. 4,777,222.
Sub-total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
0.
0.
Total from continuation sheets to Part VII, Section A ~~~~~~~~~~ |
238,127.
4,777,222.
Total (add lines 1b and 1c)  |
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable
compensation from the organization |

1,222,682.
0.
1,222,682.
3
Yes

3

Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on
line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services
rendered to the organization? If "Yes," complete Schedule J for such person 
Section B. Independent Contractors

X

3
4

X

5

1

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
the organization. Report compensation for the calendar year ending with or within the organization's tax year.
(A)
(B)
(C)
Name and business address
Description of services
Compensation
NONE

2

Total number of independent contractors (including but not limited to those listed above) who received more than
0
$100,000 of compensation from the organization |

332008
10-29-13

19071112 733030 REC

No

X

Form 990 (2013)

8
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Statement of Revenue

Form 990 (2013)

Part VIII

13-3439035

Page 9

Program Service
Revenue

Contributions, Gifts, Grants
and Other Similar Amounts

Check if Schedule O contains a response or note to any line in this Part VIII 
(A)
(B)
(C)
(D)
Revenue excluded
Related or
Unrelated
Total revenue
from
tax
under
exempt function
business
sections
revenue
revenue
512 - 514
1 a
b
c
d
e
f

1a
1b
1c
1d
1e

36,664.

1f
g Noncash contributions included in lines 1a-1f: $
36,664.
h Total. Add lines 1a-1f  |
Business Code
621400 1,249,443.1,249,443.
2 a OUTPATIENT REVENUE
SALE
VISION
DEVICES
621400
42,207.
42,207.
b
c
d
e
f All other program service revenue ~~~~~
g Total. Add lines 2a-2f  | 1,291,650.
3
4
5
6 a
b
c
d
7 a
b

Other Revenue

Federated campaigns ~~~~~~
Membership dues ~~~~~~~~
Fundraising events ~~~~~~~~
Related organizations ~~~~~~
Government grants (contributions)
All other contributions, gifts, grants, and
similar amounts not included above ~~

c
d
8 a

Investment income (including dividends, interest, and
other similar amounts)~~~~~~~~~~~~~~~~~ |
Income from investment of tax-exempt bond proceeds
|
Royalties  |
(i) Real
(ii) Personal
Gross rents ~~~~~~~
Less: rental expenses ~~~
Rental income or (loss) ~~
Net rental income or (loss)  |
Gross amount from sales of
(i) Securities
(ii) Other
assets other than inventory
Less: cost or other basis
and sales expenses ~~~
Gain or (loss) ~~~~~~~
Net gain or (loss)  |
Gross income from fundraising events (not
including $
of
contributions reported on line 1c). See
Part IV, line 18 ~~~~~~~~~~~~~ a
Less: direct expenses~~~~~~~~~~ b

85.

b
c Net income or (loss) from fundraising events  |
9 a Gross income from gaming activities. See
Part IV, line 19 ~~~~~~~~~~~~~ a
b Less: direct expenses ~~~~~~~~~ b
c Net income or (loss) from gaming activities  |
10 a Gross sales of inventory, less returns
and allowances ~~~~~~~~~~~~~ a
b Less: cost of goods sold ~~~~~~~~ b
c Net income or (loss) from sales of inventory  |
Business Code
Miscellaneous Revenue
900099
11,139.
11 a MISCELLANEOUS
b
c
d All other revenue ~~~~~~~~~~~~~
11,139.
e Total. Add lines 11a-11d ~~~~~~~~~~~~~~~ |
1,339,538.1,291,650.
Total revenue. See instructions.  |
12

332009
10-29-13

19071112 733030 REC

85.

11,139.

0.

11,224.
Form 990 (2013)

9
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part IX Statement of Functional Expenses

Form 990 (2013)

13-3439035

Page 10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX 
(A)
(B)
(C)
(D)
Total expenses
Program service
Management and
Fundraising
expenses
general expenses
expenses
Grants and other assistance to governments and
organizations in the United States. See Part IV, line 21

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
1
2
3

4
5
6

Grants and other assistance to individuals in
the United States. See Part IV, line 22 ~~~
Grants and other assistance to governments,
organizations, and individuals outside the
United States. See Part IV, lines 15 and 16 ~
Benefits paid to or for members ~~~~~~~
Compensation of current officers, directors,
trustees, and key employees ~~~~~~~~
Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B) ~~~

7
8

Other salaries and wages ~~~~~~~~~~
Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)

9
10
11
a
b
c
d
e
f
g

Other employee benefits ~~~~~~~~~~
Payroll taxes ~~~~~~~~~~~~~~~~
Fees for services (non-employees):
Management ~~~~~~~~~~~~~~~~
Legal ~~~~~~~~~~~~~~~~~~~~
Accounting ~~~~~~~~~~~~~~~~~
Lobbying ~~~~~~~~~~~~~~~~~~
Professional fundraising services. See Part IV, line 17

12
13
14
15
16
17
18

Advertising and promotion ~~~~~~~~~
Office expenses~~~~~~~~~~~~~~~
Information technology ~~~~~~~~~~~
Royalties ~~~~~~~~~~~~~~~~~~

19
20
21
22
23
24

Investment management fees ~~~~~~~~
Other. (If line 11g amount exceeds 10% of line 25,
column (A) amount, list line 11g expenses on Sch O.)

Occupancy ~~~~~~~~~~~~~~~~~
Travel ~~~~~~~~~~~~~~~~~~~
Payments of travel or entertainment expenses
for any federal, state, or local public officials
Conferences, conventions, and meetings ~~
Interest ~~~~~~~~~~~~~~~~~~
Payments to affiliates ~~~~~~~~~~~~
Depreciation, depletion, and amortization ~~
Insurance ~~~~~~~~~~~~~~~~~
Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses in line 24e. If line
24e amount exceeds 10% of line 25, column (A)
amount, list line 24e expenses on Schedule O.) ~~

a BAD DEBTS
b
c
d
e All other expenses
25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation.
Check here

|

113,113.

113,113.

1,563,609.

1,252,909.

310,700.

120,937.
220,616.
131,077.

91,544.
143,253.
102,556.

29,393.
77,363.
28,521.

5,707.

5,707.

139,420.

112,799.

26,621.

179,883.
95,020.

76,315.

103,568.
95,020.

251,193.
6,073.

190,440.
5,732.

60,753.
341.

2,280.
20.

2,280.
20.

44,974.
37,458.

4,520.
3,157.

46,074.

46,074.

2,957,454.

2,029,299.

40,454.
34,301.

928,155.

0.

if following SOP 98-2 (ASC 958-720)

332010 10-29-13

19071112 733030 REC

Form 990 (2013)
10
2013.04021 JGB REHABILITATION CORPORAT REC____2

Form 990 (2013)

Part X

JGB REHABILITATION CORPORATION

13-3439035

Balance Sheet

Page 11

Check if Schedule O contains a response or note to any line in this Part X 
(A)
(B)
Beginning of year
End of year
Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~
Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~
Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~
Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees. Complete
Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6 Loans and other receivables from other disqualified persons (as defined under
section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing
employers and sponsoring organizations of section 501(c)(9) voluntary
employees' beneficiary organizations (see instr). Complete Part II of Sch L ~~
7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~
8 Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~
9 Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~
10 a Land, buildings, and equipment: cost or other
529,742.
basis. Complete Part VI of Schedule D ~~~ 10a
415,649.
b Less: accumulated depreciation ~~~~~~ 10b
11 Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~
12 Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~
13 Investments - program-related. See Part IV, line 11 ~~~~~~~~~~~~~
14 Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
15 Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~
16 Total assets. Add lines 1 through 15 (must equal line 34) 
17 Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~
18 Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20 Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~
21 Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~
22 Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified persons.
Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~

Liabilities

Assets

1
2
3
4
5

23
24
25

Net Assets or Fund Balances

26

Secured mortgages and notes payable to unrelated third parties ~~~~~~
Unsecured notes and loans payable to unrelated third parties ~~~~~~~~
Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X of
Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total liabilities. Add lines 17 through 25 
X and
Organizations that follow SFAS 117 (ASC 958), check here |
complete lines 27 through 29, and lines 33 and 34.

27
28
29

Unrestricted net assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~
Temporarily restricted net assets ~~~~~~~~~~~~~~~~~~~~~~
Permanently restricted net assets ~~~~~~~~~~~~~~~~~~~~~
Organizations that do not follow SFAS 117 (ASC 958), check here |
and complete lines 30 through 34.

30
31
32
33
34

Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~
Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~
Retained earnings, endowment, accumulated income, or other funds ~~~~
Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~
Total liabilities and net assets/fund balances 

332011
10-29-13

19071112 733030 REC

200.
47,827.
45,000.
179,558.

1
2
3
4

600.
88,564.
213,540.

5

9,852.
200.
124,613.

407,250.
41,604.

6
7
8
9

10c
11
12
13
14
15
16
17
18
19
20
21

9,153.

114,093.

425,950.
29,241.

22
23
24

17,728,241.
17,769,845.
-17,432,595.
70,000.

-17,362,595.
407,250.

25
26

27
28
29

30
31
32
33
34

19,377,220.
19,406,461.
-18,989,528.
9,017.

-18,980,511.
425,950.
Form 990 (2013)

11
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part XI Reconciliation of Net Assets

Form 990 (2013)

Check if Schedule O contains a response or note to any line in this Part XI
1
2
3
4
5
6
7
8
9
10

Page 12



Total revenue (must equal Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Total expenses (must equal Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Revenue less expenses. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ~~~~~~~~~~
Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other changes in net assets or fund balances (explain in Schedule O) ~~~~~~~~~~~~~~~~~~~
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,
column (B)) 

Part XII Financial Statements and Reporting

13-3439035

1
2
3
4
5
6
7
8
9
10

1,339,538.
2,957,454.
-1,617,916.
-17,362,595.

0.
-18,980,511.

Check if Schedule O contains a response or note to any line in this Part XII 
Yes

1
2a

b

c

3a
b

X Accrual
Accounting method used to prepare the Form 990:
Cash
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O.
Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis, consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis,
consolidated basis, or both:
X Both consolidated and separate basis
Separate basis
Consolidated basis
If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit
Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits, explain why in Schedule O and describe any steps taken to undergo such audits 

332012
10-29-13

19071112 733030 REC

X

2a

2b

X

2c

X

3a

X
No

X

3b
Form 990 (2013)

12
2013.04021 JGB REHABILITATION CORPORAT REC____2

SCHEDULE A

Public Charity Status and Public Support

(Form 990 or 990-EZ)

OMB No. 1545-0047

2013

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Department of the Treasury
Open to Public
| Attach to Form 990 or Form 990-EZ.
Internal Revenue Service
Inspection
| Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Name of the organization
Employer identification number

Part I

JGB REHABILITATION CORPORATION
Reason for Public Charity Status (All organizations must complete this part.) See instructions.

13-3439035

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,
4
city, and state:
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8

X

9

10
11

e
f
g

h

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170(b)(1)(A)(vi). (Complete Part II.)
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.
See section 509(a)(2). (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that
describes the type of supporting organization and complete lines 11e through 11h.
Type I
Type II
Type III - Functionally integrated
Type III - Non-functionally integrated
a
b
c
d
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than
foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III
supporting organization, check this box ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below,
Yes No
the governing body of the supported organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11g(i)
(ii) A family member of a person described in (i) above? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11g(ii)
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ~~~~~~~~~~~~~~~~~~~~~~~~ 11g(iii)
Provide the following information about the supported organization(s).

(i) Name of supported
organization

(ii) EIN

(vi) Is the
(iii) Type of organization (iv) Is the organization (v) Did you notify the organization
in col. (vii) Amount of monetary
in
col.
(i)
listed
in
your
organization
in
col.
(described on lines 1-9
support
(i) organized in the
above or IRC section governing document? (i) of your support?
U.S.?
(see instructions))
Yes
No
Yes
No
Yes
No

Total
LHA For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
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Schedule A (Form 990 or 990-EZ) 2013

13
2013.04021 JGB REHABILITATION CORPORAT REC____2

Schedule A (Form 990 or 990-EZ) 2013

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Page 2

(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization
fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |

(a) 2009

(b) 2010

(c) 2011

(d) 2012

(e) 2013

(f) Total

(a) 2009

(b) 2010

(c) 2011

(d) 2012

(e) 2013

(f) Total

1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
2 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf ~~~~
3 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
4 Total. Add lines 1 through 3 ~~~
5 The portion of total contributions
by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2% of the
amount shown on line 11,
column (f) ~~~~~~~~~~~~
6 Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in) |
7 Amounts from line 4 ~~~~~~~
8 Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ~
9 Net income from unrelated business
activities, whether or not the
business is regularly carried on ~
10 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) ~~~~
11 Total support. Add lines 7 through 10

12 Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 12
13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here  |

Section C. Computation of Public Support Percentage

14 Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) ~~~~~~~~~~~~ 14
%
15 Public support percentage from 2012 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~ 15
%
16a 33 1/3% support test - 2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and
stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
b 33 1/3% support test - 2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
17a 10% -facts-and-circumstances test - 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,
and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization
meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ |
b 10% -facts-and-circumstances test - 2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or
more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the
organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~ |
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions  |
Schedule A (Form 990 or 990-EZ) 2013

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2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part III Support Schedule for Organizations Described in Section 509(a)(2)

13-3439035

Schedule A (Form 990 or 990-EZ) 2013

Page 3

(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to
qualify under the tests listed below, please complete Part II.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |

(a) 2009

1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
2 Gross receipts from admissions,
merchandise sold or services performed, or facilities furnished in
any activity that is related to the
organization's tax-exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or business under section 513 ~~~~~

(b) 2010

(c) 2011

(d) 2012

2,731,945. 135,000.

(e) 2013

(f) Total

71,550.

36,664.

2,975,159.

972,270.

1,002,621.

1,040,297. 402,605.

1,291,650.

4,709,443.

972,270.

3,734,566.

1,175,297. 474,155.

1,328,314.

7,684,602.

4 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf ~~~~
5 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
6 Total. Add lines 1 through 5 ~~~
7 a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts included on lines 2 and 3 received

0.

from other than disqualified persons that
exceed the greater of $5,000 or 1% of the
amount on line 13 for the year ~~~~~~

0.
0.
7,684,602.

c Add lines 7a and 7b ~~~~~~~
8 Public support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in) |
9 Amounts from line 6 ~~~~~~~
10a Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ~
b Unrelated business taxable income
(less section 511 taxes) from businesses
acquired after June 30, 1975 ~~~~
c Add lines 10a and 10b ~~~~~~
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on ~~~~~~~
12 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) ~~~~
13 Total support. (Add lines 9, 10c, 11, and 12.)

(a) 2009

972,270.

667.
972,937.

(b) 2010

3,734,566.

(c) 2011

(d) 2012

(e) 2013

1,175,297. 474,155.

(f) Total

1,328,314.

7,684,602.

5.

5.

85.

85.

180.

5.

5.

85.

85.

180.

3,346. 76,205.
1,178,648. 550,445.

11,139.
1,339,538.

93,884.
7,778,666.

2,527.
3,737,098.

14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here  |

Section C. Computation of Public Support Percentage

15 Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) ~~~~~~~~~~~~
16 Public support percentage from 2012 Schedule A, Part III, line 15 

Section D. Computation of Investment Income Percentage

15
16

98.79
98.93

%
%

.00 %
17 Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ~~~~~~~~ 17
18 Investment income percentage from 2012 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~ 18
%
19 a 33 1/3% support tests - 2013. If the organization did not check the box on line 14, and line 15 is more than 33 1/3% , and line 17 is not
more than 33 1/3% , check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~ | X
b 33 1/3% support tests - 2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% , and
line 18 is not more than 33 1/3% , check this box and stop here. The organization qualifies as a publicly supported organization~~~~ |
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions  |
332023 09-25-13
Schedule A (Form 990 or 990-EZ) 2013
19071112 733030 REC

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2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
13-3439035 Page 4
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12.

Schedule A (Form 990 or 990-EZ) 2013

Part IV

Also complete this part for any additional information. (See instructions).

SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME:
MISCELLANEOUS
2009 AMOUNT: $

667.

2010 AMOUNT: $

64.

2011 AMOUNT: $

3,346.

2012 AMOUNT: $

76,205.

2013 AMOUNT: $

11,139.

RECOVERY OF BAD DEBT
2010 AMOUNT: $

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19071112 733030 REC

2,463.

Schedule A (Form 990 or 990-EZ) 2013

16
2013.04021 JGB REHABILITATION CORPORAT REC____2

SCHEDULE D
(Form 990)

OMB No. 1545-0047

Supplemental Financial Statements

2013

| Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Open to Public
| Attach to Form 990.
Department of the Treasury
Inspection
Internal Revenue Service
| Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
Name of the organization
Employer identification number

Part I

JGB REHABILITATION CORPORATION
13-3439035
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the

organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds

(b) Funds and other accounts

Total number at end of year ~~~~~~~~~~~~~~~
Aggregate contributions to (during year) ~~~~~~~~
Aggregate grants from (during year) ~~~~~~~~~~
Aggregate value at end of year ~~~~~~~~~~~~~
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit? 
Part II Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
2
3
4
5

Yes

No

Yes

No

1

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space

2

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last
day of the tax year.
Held at the End of the Tax Year

a
b
c
d
3
4
5
6
7
8
9

Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2a
Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Number of conservation easements on a certified historic structure included in (a) ~~~~~~~~~~~~
2c
Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure
listed in the National Register ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax
year |
Number of states where property subject to conservation easement is located |
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year |
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year | $
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements.

Part III

No

No

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII,
the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical
treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts
relating to these items:
(i) Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
(ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide
the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
b Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
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Schedule D (Form 990) 2013

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JGB REHABILITATION CORPORATION
13-3439035 Page 2
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets(continued)

Schedule D (Form 990) 2013

Part III

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items
(check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection? 
Yes
No
Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or
reported an amount on Form 990, Part X, line 21.
3

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b If "Yes," explain the arrangement in Part XIII and complete the following table:

Yes

Amount
Beginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1c
Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1d
Distributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1e
Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1f
Did the organization include an amount on Form 990, Part X, line 21? ~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII 
Part V Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
c
d
e
f
2a
b

1a
b
c
d
e
f
g
2
a
b
c
3a

b
4

No

No

(a) Current year
(b) Prior year
(c) Two years back (d) Three years back (e) Four years back
Beginning of year balance ~~~~~~~
Contributions ~~~~~~~~~~~~~~
Net investment earnings, gains, and losses
Grants or scholarships ~~~~~~~~~
Other expenditures for facilities
and programs ~~~~~~~~~~~~~
Administrative expenses ~~~~~~~~
End of year balance ~~~~~~~~~~
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
Board designated or quasi-endowment |
%
Permanent endowment |
%
Temporarily restricted endowment |
%
The percentages in lines 2a, 2b, and 2c should equal 100% .
Are there endowment funds not in the possession of the organization that are held and administered for the organization
by:
Yes No
(i) unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(i)
(ii) related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(ii)
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~~~
3b
Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property

(a) Cost or other
basis (investment)

(b) Cost or other
basis (other)

(c) Accumulated
depreciation

(d) Book value

1a Land ~~~~~~~~~~~~~~~~~~~~
b Buildings ~~~~~~~~~~~~~~~~~~
c Leasehold improvements ~~~~~~~~~~
529,742.
415,649.
114,093.
d Equipment ~~~~~~~~~~~~~~~~~
e Other 
114,093.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)  |
Schedule D (Form 990) 2013

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2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part VII Investments - Other Securities.

Schedule D (Form 990) 2013

13-3439035

Page 3

Complete if the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category (including name of security)
(b) Book value
(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives ~~~~~~~~~~~~~~~
(2) Closely-held equity interests ~~~~~~~~~~~
(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.) |

Part VIII Investments - Program Related.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment
(b) Book value
(c) Method of valuation: Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 13.) |

Part IX

Other Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description

(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.)  |

Part X

1.

Other Liabilities.

Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
(a) Description of liability
(b) Book value

(1) Federal income taxes
(2) DUE TO THE JEWISH GUILD FOR THE
(3) BLIND D/B/A JEWISH GUILD
19,007,038.
(4) HEALTHCARE
DUE
TO
THIRD
PARTY
PAYORS
370,182.
(5)
(6)
(7)
(8)
(9)
19,377,220.
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.)  |
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII X
Schedule D (Form 990) 2013
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2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
13-3439035
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Schedule D (Form 990) 2013

Part XI

Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.
1
2
a
b
c
d
e
3
4
a
b
c
5

Total revenue, gains, and other support per audited financial statements ~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part VIII, line 12:

1
2
a
b
c
d
e
3
4
a
b
c
5

Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part IX, line 25:
6,675.
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2a
Prior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d

1

Net unrealized gains on investments ~~~~~~~~~~~~~~~~~~~~~~
2a
6,675.
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2b
Recoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2e
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
3
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
46,074.
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
4c
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) 
5

Page 4

1,300,139.

6,675.
1,293,464.

46,074.
1,339,538.
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.
1

Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2e
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
3
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
46,074.
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
4c
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) 
5

2,918,055.

6,675.
2,911,380.

46,074.
2,957,454.

Part XIII Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI,
lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

PART X, LINE 2:
J.G.B REHABILITATION CORP. HAS DETERMINED THAT THERE ARE NO
MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN
THE FINANCIAL STATEMENTS.

PERIODS ENDING DECEMBER 31, 2010 AND SUBSEQUENT

REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.

PART XI, LINE 4B - OTHER ADJUSTMENTS:
BAD DEBT EXPENSE NETTED AGAINST REVENUE

46,074.

PART XII, LINE 4B - OTHER ADJUSTMENTS:
BAD DEBT EXPENSE

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46,074.

Schedule D (Form 990) 2013

24
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part XIII Supplemental Information (continued)

Schedule D (Form 990) 2013

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13-3439035

Page 5

Schedule D (Form 990) 2013

25
2013.04021 JGB REHABILITATION CORPORAT REC____2

SCHEDULE J
(Form 990)
Department of the Treasury
Internal Revenue Service

Name of the organization

Part I

Compensation Information

OMB No. 1545-0047

2013

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
| Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Open to Public
| Attach to Form 990. | See separate instructions.
Inspection
| Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
Employer identification number

JGB REHABILITATION CORPORATION
Questions Regarding Compensation

13-3439035

Yes

No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990,
Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax indemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,
trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? ~~~~~~~~~~~~
3

1b
2

Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's
CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to
establish compensation of the CEO/Executive Director, but explain in Part III.
X Compensation committee
X Written employment contract
X Compensation survey or study
Independent compensation consultant
X Form 990 of other organizations
X Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing
organization or a related organization:
a Receive a severance payment or change-of-control payment? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~
c Participate in, or receive payment from, an equity-based compensation arrangement?~~~~~~~~~~~~~~~~~~~~
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

4

4a
4b
4c

X
X

X

Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9.
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the revenues of:
X
5a
a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
5b
b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 5a or 5b, describe in Part III.
6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the net earnings of:
X
6a
a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
6b
b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 6a or 6b, describe in Part III.
7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments
X
7
not described in lines 5 and 6? If "Yes," describe in Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the
X
8
initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III ~~~~~~~~~~~
9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in
9
Regulations section 53.4958-6(c)? 
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Schedule J (Form 990) 2013
5

332111
09-13-13

19071112 733030 REC

26
2013.04021 JGB REHABILITATION CORPORAT REC____2

Page 2

332112
09-13-13

(1) ALAN R. MORSE
CHIEF EXECUTIVE OFFICER
(2) MARK G. ACKERMANN
PRESIDENT - EFFECTIVE 12/23/13
(3) KELLYANNE CAIVANO
SVP FINANCE
(4) ELLIOT J. HAGLER
CHIEF FINANCIAL OFFICER
(5) ROBERT HOAK
SVP, DEVELOPMENT - EFF. 12/23/13
(6) PHILIP ROSENTHAL
CHIEF OPERATING OFFICER
(7) MAURA SWEENEY
SVP PROGRAMS & SVCS - EFF. 12/23/13
(8) CATHLEEN WIRTS
SVP,STRAT,MKTG &COMM.
(9) ELSA ESCALERA
CHIEF MEDICAL OFFICER
(10) MELISSA FARBER
VP HUMAN RESOURCES
(11) HAROLD LEDERMAN
DIRECTOR OF INTERNAL AUDIT
(12) BRUCE A. MASTALINSKI
CHIEF COMPLIANCE OFFICER
(13) SARA PITTERMAN
AVP FINANCE

(A) Name and Title

(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)

(ii) Bonus &
incentive
compensation

6,500.
318,500.
0.
199,219.
393.
11,607.
818.
24,182.
0.
82,500.
700.
6,300.
0.
94,575.
0.
7,000.
0.
0.
168.
6,332.
0.
0.
0.
0.
0.
0.

(i) Base
compensation

16,519.
809,422.
0.
369,879.
8,055.
238,093.
11,249.
332,501.
0.
235,538.
48,628.
437,650.
0.
285,330.
0.
243,060.
115,581.
19,285.
4,217.
159,125.
4,601.
131,900.
11,077.
317,522.
4,693.
138,715.

27

937.
45,897.
0.
2,176.
97.
2,854.
164.
4,847.
0.
464.
1,701.
15,305.
0.
600.
0.
772.
115.
20.
9.
342.
27.
773.
271.
7,766.
4.
117.

(iii) Other
reportable
compensation

(B) Breakdown of W-2 and/or 1099-MISC compensation

2,356.
115,435.
0.
70,400.
1,076.
31,814.
1,296.
38,316.
0.
22,258.
2,435.
293,108.
0.
23,455.
0.
32,591.
6,398.
1,068.
594.
22,395.
346.
9,920.
1,029.
29,506.
302.
8,919.

(C) Retirement and
other deferred
compensation

Schedule J (Form 990) 2013

0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.

(E) Total of columns (F) Compensation
(B)(i)-(D)
reported as deferred
in prior Form 990

805.
27,117.
39,468. 1,328,722.
0.
0.
31,342.
673,016.
852.
10,473.
25,171.
309,539.
1,601.
15,128.
63,909.
463,755.
0.
0.
29,207.
369,967.
3,668.
57,132.
71,456.
823,819.
0.
0.
10,302.
414,262.
0.
0.
21,951.
305,374.
13,421.
135,515.
2,240.
22,613.
956.
5,944.
46,359.
234,553.
883.
5,857.
29,395.
171,988.
719.
13,096.
20,622.
375,416.
1,234.
6,233.
43,814.
191,565.

(D) Nontaxable
benefits

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii).
Do not list any individuals that are not listed on Form 990, Part VII.

JGB REHABILITATION CORPORATION
13-3439035
Schedule J (Form 990) 2013
Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

REHABILITATION CORPORATION

13-3439035

332113
09-13-13

28

THEIR PERFORMANCE, AS DOCUMENTED IN THE MINUTES OF THE COMMITTEE. THE

COMMITTEE GRANTED BONUSES TO THE EXECUTIVE STAFF, BASED ON ITS REVIEW OF

AS PART OF THE COMPENSATION FOR 2013, THE COMPENSATION

PART I, LINE 7:

LIGHTHOUSE INTERNATIONAL - MARK G. ACKERMANN - $50,000

MORSE - $84,291

THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE - ALAN R.

457(F) DEFERRED COMPENSATION PLAN:

SCHEDULE J, PART I, LINE 4B

990.

WELL AS THE 2014 990 AS COMPENSATION REPORTED AS DEFERRED IN PRIOR FORM

COMPENSATION. THE SEVERANCE WILL BE PAID IN 2014 AND REPORTED ON HIS W2 AS

REPORTED ON THE 2013 990, SCHEDULE J PART II, COLUMN C, AS DEFERRED

SEVERANCE FOR PHILIP ROSENTHAL, CHIEF OPERATING OFFICER, WAS ACCRUED AND

SCHEDULE J, PART I, LINE 4A

PART I, LINES 4A-B:

Page 3

Schedule J (Form 990) 2013

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

JGB
Schedule J (Form 990) 2013
Part III Supplemental Information

REHABILITATION CORPORATION

13-3439035

332113
09-13-13

THE BONUS PAID BY A RELATED PARTY.

29

AMOUNTS REFLECTED AS BONUSES ON THIS SCHEDULE REPRESENT AN ALLOCATION OF

Page 3

Schedule J (Form 990) 2013

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

JGB
Schedule J (Form 990) 2013
Part III Supplemental Information

SCHEDULE O
(Form 990 or 990-EZ)

Supplemental
Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on

OMB No. 1545-0047

2013

Form 990 or 990-EZ or to provide any additional information.
Open to Public
| Attach to Form 990 or 990-EZ.
Department of the Treasury
Internal Revenue Service
Inspection
| Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Name of the organization
Employer identification number

JGB REHABILITATION CORPORATION

13-3439035

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
TO PROVIDE MEDICAL AND VISION SERVICES TO MEET THE NEEDS OF PEOPLE WHO
ARE BLIND OR VISUALLY IMPAIRED, WHO ARE AT RISK FOR VISION IMPAIRMENT,
AND WHO MAY HAVE MULTIPLE DISABILITIES OR CHRONIC MEDICAL CONDITIONS.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:
COMPREHENSIVE PERSON-CENTERED MEDICAL AND VISION SERVICES INCLUDING
CARDIOLOGY, DIABETES CARE AND ENDOCRINOLOGY, MENTAL HEALTH AND
PSYCHIATRY, NEPHROLOGY, NEUROLOGY, OCCUPATIONAL THERAPY, OPTOMETRY,
PHYSIATRY, PHYSICAL THERAPY, PODIATRY, AND PRIMARY CARE, ARE PROVIDED
AND COORDINATED BY A MULTIDISCIPLINARY TEAM.

DIABETES SERVICES INCLUDE

OUR MAXINE AND JOHN M. BENDHEIM ADA RECOGNIZED DIABETES SELF-MANAGEMENT
PROGRAM THAT EDUCATES AND PROVIDES PEOPLE WITH DIABETES AND VISION LOSS
WITH THE NECESSARY TOOLS TO MANAGE THEIR DISEASE, STAY HEALTHY, AND
PRESERVE REMAINING VISION.

IN 2013, THERE WERE 9,850 VISITS TO JGB REHABILITATION CORP'S CLINIC.

FORM 990, PART VI, SECTION A, LINE 4:
EFFECTIVE DECEMBER 23, 2013, THE BY-LAWS OF THE CORPORATION
WERE AMENDED TO CHANGE THE DUTIES AND COMPOSITION OF THE ORGANIZATION'S
OFFICERS, QUORUM REQUIREMENTS OF THE DIRECTORS AND THE SCOPE OF DUTIES OF
VARIOUS BOARD COMMITTEES.

FORM 990, PART VI, SECTION A, LINE 6:
THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
332211
09-04-13

19071112 733030 REC

Schedule O (Form 990 or 990-EZ) (2013)

30
2013.04021 JGB REHABILITATION CORPORAT REC____2

Schedule O (Form 990 or 990-EZ) (2013)
Name of the organization

Page 2
Employer identification number

JGB REHABILITATION CORPORATION

13-3439035

IS THE SOLE MEMBER OF JGB REHABILITATION CORPORATION (REHAB).

FORM 990, PART VI, SECTION A, LINE 7A:
THE SOLE MEMBER ELECTS THE BOARD MEMBERS OF JGB REHABILIATION
CORPORATION ON AN ANNUAL BASIS.

FORM 990, PART VI, SECTION B, LINE 11:
THE FORM 990 IS PREPARED BY THE FINANCE DEPARTMENT AND
REVIEWED BY THE ORGANIZATION'S OUTSIDE AUDITORS. THE FORM IS THEN REVIEWED
IN DETAIL BY A COMMITTEE OF THE BOARD. AFTER ITS APPROVAL, A COPY OF THE
FORM IS DISTRIBUTED TO THE FULL BOARD FOR REVIEW PRIOR TO ITS FILING WITH
THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C:
OFFICERS, DIRECTORS, AND ALL STAFF ARE REQUIRED TO SIGN A
CONFLICT OF INTEREST POLICY. WHEN THERE IS A CHANGE IN THIS INFORMATION,
THEY ARE REQUIRED TO COMPLETE AN UPDATED FORM.
ARE REPORTED IN WRITING TO THE PRESIDENT.

ALL CONFLICTS OF INTEREST

THE PRESIDENT MAY THEN REQUEST

THAT SUCH INTEREST OR ACTIVITY BE DISPOSED OF, DISCONTINUED OR LIMITED.
OFFICERS, DIRECTORS AND DEPARTMENT DIRECTORS COMPLETE CONFLICT OF INTEREST
STATEMENTS ON AN ANNUAL BASIS.

FORM 990, PART VI, SECTION B, LINE 15:
THE COMPENSATION COMMITTEE, WHICH IS COMPRISED OF GUILD AND
AFFILIATE BOARD MEMBERS, REVIEWS SALARY DATA FROM COMPARABLE ORGANIZATIONS
THAT HAS BEEN REVIEWED BY OUR AUDITORS AND ATTORNEYS FOR ACCURACY,
COMPLETENESS AND COMPLIANCE WITH APPLICABLE REGULATIONS AND STATUTORY
REQUIREMENTS.

BASED UPON THEIR REVIEW OF THIS DATA, AND OTHER RELEVANT

332212
09-04-13

19071112 733030 REC

Schedule O (Form 990 or 990-EZ) (2013)

31
2013.04021 JGB REHABILITATION CORPORAT REC____2

Schedule O (Form 990 or 990-EZ) (2013)
Name of the organization

Page 2
Employer identification number

JGB REHABILITATION CORPORATION

13-3439035

INFORMATION INCLUDING SPECIFIC JOB PERFORMANCE, THE COMMITTEE DETERMINES
APPROPRIATE COMPENSATION FOR THE CEO, AND OTHER SENIOR EXECUTIVES AT A
MEETING AT WHICH THE AUDITORS AND ATTORNEYS ARE PRESENT.

MINUTES OF THE

COMMITTEE'S MEETINGS ARE MAINTAINED. THIS PROCESS WAS CONDUCTED IN 2013.

FORM 990, PART VI, SECTION C, LINE 19:
THE FORM 990 IS AVAILABLE ON THE GUILD'S WEBSITE. A COPY OF
THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND
FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

FORM 990, PART XII, LINE 2C
THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT AND
SELECTION OF INDEPENDENT ACCOUNTANTS. THERE HAS BEEN NO CHANGE FROM THE
PRIOR YEAR.

FORM 990, PART VII, SECTION A
A PORTION OF COMPENSATION PAID BY THE JEWISH GUILD FOR THE
BLIND D/B/A JEWISH GUILD HEALTHCARE(EIN# 13-1623854) HAS BEEN ALLOCATED
TO J.G.B. REHABILITATION CORP AND OTHER SUBSIDIARIES. J.G.B.
REHABILITATION CORP EMPLOYEES DID NOT RECEIVE ANY COMPENSATION FROM
J.G.B. REHABILITATION CORP BUT DID RECEIVE COMPENSATION FROM THE JEWISH
GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE(EIN# 13-1623854).

332212
09-04-13

19071112 733030 REC

Schedule O (Form 990 or 990-EZ) (2013)

32
2013.04021 JGB REHABILITATION CORPORAT REC____2

Related Organizations and Unrelated Partnerships

(b)
Primary activity

(a)
Name, address, and EIN
of related organization

(d)
Total income

NEW YORK

MANAGED LONG TERM CARE
HEALTH PLANS

LHA

SEE PART VII FOR CONTINUATIONS

33

NEW YORK

PRIVATE NONRESIDENTIAL
SCHOOL

501 (C) (3)

501 (C) (3)

501 (C) (3)

NEW YORK

ADULT DAY HEALTH CARE
PROGRAMS

(d)
Exempt Code
section

501 (C) (3)

(c)
Legal domicile (state or
foreign country)

PROVIDE SERVICES & EXPAND
ACCESS TO CARE FOR THE
BLIND OR VISUALLY IMPAIRED NEW YORK

(b)
Primary activity

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

332161
09-12-13

(c)
Legal domicile (state or
foreign country)

(e)
End-of-year assets

9

2

9

9

(e)
Public charity
status (if section
501(c)(3))

Yes

X

X

X

X

No

Section 512(b)(13)
controlled
entity?

Schedule R (Form 990) 2013

LIGHTHOUSE GUILD
INTERNATIONAL,
INC.
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH

(f)
Direct controlling
entity

(g)

(f)
Direct controlling
entity

13-3439035

Employer identification number

Open to Public
Inspection

2013

OMB No. 1545-0047

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt
organizations during the tax year.

(a)
Name, address, and EIN (if applicable)
of disregarded entity

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

JGB REHABILITATION CORPORATION

|Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

|Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
| See separate instructions.
| Attach to Form 990.

THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE - 13-1623854, 15 WEST 65TH
STREET, NEW YORK, NY 10023
JGB HEALTH FACILITIES CORPORATION 13-2795647, 15 WEST 65TH STREET, NEW YORK,
NY 10023
JGB EDUCATION SERVICES - 13-3419981
15 WEST 65TH STREET
NEW YORK, NY 10023
GUILDNET, INC. - 13-3936057
15 WEST 65TH STREET
NEW YORK, NY 10023

Part II

Part I

Name of the organization

Department of the Treasury
Internal Revenue Service

SCHEDULE R
(Form 990)

(a)
Name, address, and EIN
of related organization

332222
05-01-13

EDUCATION, TRAINING &
SUPPORT TO THE VISUALLY
IMPAIRED OR LEGALLY BLIND
PUBLIC EDUCATION DIABETES PREVENTION &
MANAGEMENT
PSYCHIATRIC CLINIC AND DAY
TREATMENT PROGRAMS FOR
BLIND/VISUALLY IMPAIRED
INFORMATION & EDUCATION
FOR PARENTS OF CHILDREN
WITH VISUAL IMPAIRMENTS
FIGHTING VISION LOSS
THROUGH PREVENTION,
TREATMENT & EMPOWERMENT
PROVIDE FULL SPECTRUM OF
INTEGRATED VISION &
HEALTHCARE SERVICES

(b)
Primary activity

Continuation of Identification of Related Tax-Exempt Organizations

JGB REHABILITATION CORPORATION

GREATER BOSTON GUILD FOR THE BLIND, INC. 04-2103893, 15 WEST 65TH STREET, NEW YORK,
NY 10023
GREATER BOSTON DIABETES SOCIETY, INC. 04-2232419, 15 WEST 65TH STREET, NEW YORK,
NY 10023
JGB MENTAL HEALTH AND MENTAL RETARDATION
SERVICES, INC. - 20-1480790, 15 WEST 65TH
STREET, NEW YORK, NY 10023
NATIONAL ASSOCIATION OF PARENTS OF CHILDREN
WITH VISUAL IMPAIRMENTS, INC. - , 15 WEST
65TH STREET, NEW YORK, NY 10023
LIGHTHOUSE INTERNATIONAL - 13-1096620
15 WEST 65TH STREET
NEW YORK, NY 10023
LIGHTHOUSE GUILD INTERNATIONAL, INC.
15 WEST 65TH STREET
NEW YORK, NY 10023

Part II

Schedule R (Form 990)

501 (C) (3)
501 (C) (3)
501 (C) (3)
501 (C) (3)
501 (C) (3)

MASSACHUSETTS
NEW YORK
MASSACHUSETTS
NEW YORK
NEW YORK

34

501 (C) (3)

(d)
Exempt Code
section

MASSACHUSETTS

(c)
Legal domicile (state or
foreign country)

9

7

9

9

9

9

(e)
Public charity
status (if section
501(c)(3))

THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
GREATER BOSTON
GUILD FOR THE
BLIND, INC.
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
THE JEWISH GUILD
FOR THE BLIND
D/B/A JEWISH
LIGHTHOUSE GUILD
INTERNATIONAL,
INC.

(f)
Direct controlling
entity

(g)

Yes

X

X

X

X

X

X

No

Section 512(b)(13)
controlled
organization?

13-3439035

13-3439035

(b)
Primary activity

(c)

Legal
domicile
(state or
foreign
country)

(d)
Direct controlling
entity

(e)
Predominant income
(related, unrelated,
excluded from tax under
sections 512-514)

(f)
Share of total
income

(g)
Share of
end-of-year
assets

(h)

Yes

No

allocations?

Disproportionate

(i)
(j)
(k)
General or Percentage
Code V-UBI
amount in box managing ownership
20 of Schedule partner?
K-1 (Form 1065) Yes No

Page 2

(a)
Name, address, and EIN
of related organization

(b)
Primary activity

35

Legal domicile
(state or
foreign
country)

(c)

(d)
Direct controlling
entity

(e)
Type of entity
(C corp, S corp,
or trust)

(f)
Share of total
income

(h)
Percentage
ownership

Yes

(i)

No

Section
512(b)(13)
controlled
entity?

Schedule R (Form 990) 2013

(g)
Share of
end-of-year
assets

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related
organizations treated as a corporation or trust during the tax year.

332162 09-12-13

Part IV

(a)
Name, address, and EIN
of related organization

Part III

JGB REHABILITATION CORPORATION

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related
organizations treated as a partnership during the tax year.

Schedule R (Form 990) 2013

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

JGB REHABILITATION CORPORATION

332163 09-12-13

(6)

(5)

(4)

(3)

(2)

(1)

36

X

X

X
X

X

X

Yes

X
X

X

X
X

X
X
X
X
X

X

X
X

No

Page 3

Schedule R (Form 990) 2013

(d)
Method of determining amount involved

1r
1s

r Other transfer of cash or property to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
s Other transfer of cash or property from related organization(s) 
2 If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(c)
Amount involved

1p
1q

p Reimbursement paid to related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
q Reimbursement paid by related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

(b)
Transaction
type (a-s)

1k
1l
1m
1n
1o

Lease of facilities, equipment, or other assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Performance of services or membership or fundraising solicitations for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Performance of services or membership or fundraising solicitations by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sharing of paid employees with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

k
l
m
n
o

(a)
Name of related organization

1f
1g
1h
1i
1j

Dividends from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sale of assets to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Purchase of assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Exchange of assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Lease of facilities, equipment, or other assets to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

f
g
h
i
j

1a
1b
1c
1d
1e

13-3439035

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Gift, grant, or capital contribution to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
c Gift, grant, or capital contribution from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
d Loans or loan guarantees to or for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
e Loans or loan guarantees by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Part V

Schedule R (Form 990) 2013

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

JGB REHABILITATION CORPORATION

13-3439035

Page 4

332164
09-12-13

(a)
Name, address, and EIN
of entity

(b)
Primary activity

37

(c)
(d)
(e)
Are all
Predominant income partners sec.
Legal domicile
501(c)(3)
(related, unrelated,
(state or foreign
orgs.?
excluded from tax
country)
under section 512-514) Yes No

(f)
Share of
total
income

(g)
Share of
end-of-year
assets

Schedule R (Form 990) 2013

(i)
(j)
(k)
Code V-UBI General or Percentage
amount in box 20 managing ownership
of Schedule K-1 partner?
(Form 1065) Yes No
Yes No
Disproportionate
allocations?

(h)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue)
that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

Part VI

Schedule R (Form 990) 2013

JGB REHABILITATION CORPORATION
Part VII Supplemental Information

Schedule R (Form 990) 2013

13-3439035

Page 5

Provide additional information for responses to questions on Schedule R (see instructions).

PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:

NAME OF RELATED ORGANIZATION:
JGB HEALTH FACILITIES CORPORATION
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
JGB EDUCATION SERVICES
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
GUILDNET, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
GREATER BOSTON GUILD FOR THE BLIND, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

NAME OF RELATED ORGANIZATION:
332165 09-12-13

19071112 733030 REC

Schedule R (Form 990) 2013

38
2013.04021 JGB REHABILITATION CORPORAT REC____2

JGB REHABILITATION CORPORATION
Part VII Supplemental Information

Schedule R (Form 990) 2013

13-3439035

Page 5

Provide additional information for responses to questions on Schedule R (see instructions).

NATIONAL ASSOCIATION OF PARENTS OF CHILDREN WITH VISUAL
IMPAIRMENTS, INC.
DIRECT CONTROLLING ENTITY: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH
GUILD HEALTHCARE

SCHEDULE R, PART V
REHAB HAS A MANAGEMENT AGREEMENT WITH THE GUILD FOR ALL
NECESSARY MANAGEMENT AND SALARIED STAFFING SERVICES AS WELL AS USE OF
FACILITIES, EQUIPMENT AND OTHER ASSETS.
REHAB RECEIVED PAYMENTS FROM GUILDNET, INC. FOR MEDICAL AND HEALTH CARE
SERVICES.

332165 09-12-13

19071112 733030 REC

Schedule R (Form 990) 2013

39
2013.04021 JGB REHABILITATION CORPORAT REC____2



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