MENORAH PARK CENTER FOR SENIOR LIVING: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MENORAH PARK CENTER FOR SENIOR LIVING (EIN 34-0714443)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-03-11
- IRS object ID
- 202440719349301259
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-11T10:23:24-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714443 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENORAH PARK CENTER FOR SENIOR LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MENO | BusinessNameControlTxt |
| Phone | 2168396672 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27100 Cedar Road | AddressLine1Txt |
| City | Beachwood | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441221156 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jodi Naderhoff | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2168315452 | PhoneNum |
| Signature | 2024-03-11 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Jodi | PersonFirstNm |
| Person Last | Naderhoff | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Profile Password Change | Yes (X) | ProfilePasswordChangeInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Diane Liliestedt | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27100 Cedar Rd | AddressLine1Txt |
| City | Beachwood | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $86,387,237 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.menorahpark.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1906 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Menorah Park Center for Senior Living provides a full spectrum of direct health care services to senior adults in the Greater Cleveland, Ohio area. Services are provided to approximately one thousand frail seniors per day in services such as skilled nursing, assisted living, independent living, home health, hospice, adult day care, outpatient physical therapy and meals on wheels. Services are provided to many indigent clients due to our mission of being a religious sponsored agency which provides care and health care programming to all clients in an atmosphere of respect, dignity and caring within a framework of traditional Jewish values. Our organization also provides may educational programs to seniors and health care professionals in the general community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 1528 | TotalEmployeeCnt |
| Total Volunteers | 160 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,293,867 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,376,313 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $68,202,384 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $68,781,723 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,352 | PYInvestmentIncomeAmt |
| CY Investment Income | $229,201 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $81,493,899 | PYTotalRevenueAmt |
| CY Total Revenue | $86,387,237 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $53,143 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,053 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $59,364,164 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $56,608,261 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,287,094 | PYOtherExpensesAmt |
| CY Other Expenses | $28,885,668 | CYOtherExpensesAmt |
| PY Total Expenses | $86,704,401 | PYTotalExpensesAmt |
| CY Total Expenses | $85,508,982 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,210,502 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $878,255 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $97,566,755 | TotalAssetsBOYAmt |
| Total Assets EOY | $97,563,509 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $72,876,319 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $69,793,699 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,690,436 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,769,810 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Menorah Park Center for Senior Living enriches the lives of seniors and those requiring specialized high quality health care through direct services, research and education. It does so in a variety of settings in an atmosphere of respect, dignity and caring withing a framework of traditional Jewish values. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $64,016,220 | ExpenseAmt |
| Grant | $15,053 | GrantAmt |
| Revenue | $68,918,338 | RevenueAmt |
| Desc | Skilled Nursing Facility: Our nursing home has 355 beds and offers post hospital rehabilitation services and long term nursing care. Specific services include medical care, nursing care, physical and occupational therapy, social work and recreational therapy. Approximately 80% of our long term care beds are occupied by indigent clients. Services are offered regardless of an individual's ability to pay. Assisted Living: Our charitable organization provides two assisted living residences, which care for 250 clients. Specific services include apartment style living, nursing assistance with taking and dispensing medications, providing help to dress and bathe, providing meals, housekeeping, activities and security. Independent Living: Menorah Park also provides independent living services for 200 clients in a separate residence organized for this purpose. Specific services include apartment style living, meals, housekeeping, activities, wellness nurse checks, recreational therapy, transportation and security. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $64,016,220 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 172 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1528 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jodi Naderhoff | PersonNm |
| Phone | 2168316500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27100 Cedar Road | AddressLine1Txt |
| City | Beachwood | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441221156 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| James Newbrough | ||||||||
| President & CEO thru 2/21/2023 | 30 | 20 | Yes (X) | $646,685 | $0 | $30,687 | ||
| Brenda Satterfield | ||||||||
| CFO thru 5/26/2023 | 30 | 20 | Yes (X) | $357,718 | $0 | $28,663 | ||
| Jessica Coleman | ||||||||
| VP - Medical Affairs | 30 | 20 | $308,288 | $0 | $15,717 | Yes (X) | ||
| Jamie Herbst | ||||||||
| VP - Human Resources | 30 | 20 | $230,794 | $0 | $34,032 | Yes (X) | ||
| Steven Mailer | ||||||||
| RN Supervisor | 50 | 0 | $213,539 | $0 | $858 | Yes (X) | ||
| Diane Liliestedt | ||||||||
| President & COO as of 2/22/2023 | 30 | 20 | Yes (X) | $204,571 | $0 | $8,712 | ||
| Nancy Sutula | ||||||||
| VP - Residential Care Services | 40 | 10 | $195,267 | $0 | $13,496 | Yes (X) | ||
| Tracy Etling | ||||||||
| Dir. of Pharmacy | 50 | 0 | $180,011 | $0 | $6,229 | Yes (X) | ||
| Alec Berezin | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Patti Berns | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Alan Blumenthal | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Ken Bravo | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Howard J Danzinger | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Howard Epstein | ||||||||
| Secretary | 2 | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Ira Kaplan | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Judy Kaufman | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Noreen Koppelman-Goldstein | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Robert Kwait | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Keith Libman | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| William Lieberman | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Larry Mack | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Greg Marcus | ||||||||
| Associate Treasurer | 2 | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Peter Meisel | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Lisa Michel | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Beth Rosenberg | ||||||||
| Past Board Chair | 2 | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Enid Rosenberg | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Marc Alan Silverstein | ||||||||
| Vice Chair | 2 | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Harry Singer | ||||||||
| Board Chair | 20 | 20 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Cathy Stamler | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Neil Tramer | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Adam Wieder | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Judy Willensky | ||||||||
| Vice Chair | 2 | 2 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Ken Marblestone | ||||||||
| Foundation President | 2 | 15 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Fay Margareten-Gross | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Cameron Orlean | ||||||||
| Trustee | 1 | 1 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,336,873 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $138,394 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 42 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IntelyCare Inc | |||||
| PO Box 200413 | Pittsburgh | PA | 15251 | Nursing Staff | $5,852,354 |
| Favorite Healthcare Staffing | |||||
| PO Box 26225 | Overland Park | KS | 66225 | Nursing Staff | $335,315 |
| Maxim Healthcare Staffing Services | |||||
| 12558 COLLECTIONS CENTER DRIVE | Chicago | IL | 60693 | Nursing Staff | $375,564 |
| Medical Staffing Network Allied | |||||
| PO BOX 840292 | Dallas | TX | 75284 | Nursing Staff | $308,213 |
| United Methodist Homes and Services | |||||
| 1415 W Foster Avenue | Chicago | IL | 60640 | Nursing Staff | $256,102 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $13,020,134 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $2,373,531 | RelatedOrganizationsAmt |
| Government Grants | $1,982,476 | GovernmentGrantsAmt |
| All Other Contributions | $172 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $17,376,313 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Skilled Nursing | 623000 | $37,957,654 | $37,957,654 | $0 | $0 |
| Licensed Residential | 623990 | $13,629,253 | $13,629,253 | $0 | $0 |
| Program Service Fees | 623000 | $9,916,368 | $9,916,368 | $0 | $0 |
| Apartment Rental | 532000 | $4,425,955 | $4,425,955 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,852,493 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,852,493 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $68,781,723 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $92,586 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $136,615 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $136,615 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,615 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $136,615 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $86,387,237 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,918,338 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $92,586 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,053 | TotalAmt |
| Program Services | $15,053 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $867,459 | TotalAmt |
| Management And General | $867,459 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,024,782 | TotalAmt |
| Program Services | $32,440,052 | ProgramServicesAmt |
| Management And General | $13,584,730 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,726,282 | TotalAmt |
| Program Services | $1,194,242 | ProgramServicesAmt |
| Management And General | $532,040 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,730,768 | TotalAmt |
| Program Services | $3,272,745 | ProgramServicesAmt |
| Management And General | $1,458,023 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,258,970 | TotalAmt |
| Program Services | $2,254,555 | ProgramServicesAmt |
| Management And General | $1,004,415 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,298 | TotalAmt |
| Management And General | $369,298 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,302 | TotalAmt |
| Management And General | $112,302 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,696,389 | TotalAmt |
| Program Services | $1,341,134 | ProgramServicesAmt |
| Management And General | $2,355,255 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,825 | TotalAmt |
| Management And General | $419,825 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,595,068 | TotalAmt |
| Program Services | $10,267,299 | ProgramServicesAmt |
| Management And General | $327,769 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,750 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $173,750 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,849,108 | TotalAmt |
| Program Services | $5,771,900 | ProgramServicesAmt |
| Management And General | $77,208 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,073 | TotalAmt |
| Program Services | $317,825 | ProgramServicesAmt |
| Management And General | $48,248 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,470 | TotalAmt |
| Program Services | $13,431 | ProgramServicesAmt |
| Management And General | $2,039 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,206,191 | TotalAmt |
| Program Services | $2,184,129 | ProgramServicesAmt |
| Management And General | $22,062 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,516,251 | TotalAmt |
| Program Services | $3,481,792 | ProgramServicesAmt |
| Management And General | $34,459 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,175 | TotalAmt |
| Program Services | $623,520 | ProgramServicesAmt |
| Management And General | $94,655 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bad Debt Expense | $777,778 | $777,778 | $0 | $0 |
| Organizations/Memberships | $69,990 | $60,765 | $9,225 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,508,982 | TotalAmt |
| Program Services | $64,016,220 | ProgramServicesAmt |
| Management And General | $21,492,762 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,002,938 | BOYAmt |
| EOY | $3,223,759 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,420,265 | BOYAmt |
| EOY | $3,094,537 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,000 | BOYAmt |
| EOY | $345,216 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,693,386 | BOYAmt |
| EOY | $17,130,873 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,646,390 | BOYAmt |
| EOY | $1,902,983 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $116,971,709 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $86,029,271 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,021,122 | BOYAmt |
| EOY | $30,942,438 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,003 | BOYAmt |
| EOY | $35,291 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,551,920 | BOYAmt |
| EOY | $40,551,920 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,731 | BOYAmt |
| EOY | $336,492 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,566,755 | BOYAmt |
| EOY | $97,563,509 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,266,127 | BOYAmt |
| EOY | $22,171,269 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,535 | BOYAmt |
| EOY | $544,912 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,640,000 | BOYAmt |
| EOY | $30,045,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,000,000 | BOYAmt |
| EOY | $3,419,185 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,297,657 | BOYAmt |
| EOY | $13,613,333 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,876,319 | BOYAmt |
| EOY | $69,793,699 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,466,695 | BOYAmt |
| EOY | $17,546,069 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,223,741 | BOYAmt |
| EOY | $10,223,741 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,690,436 | BOYAmt |
| EOY | $27,769,810 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,566,755 | BOYAmt |
| EOY | $97,563,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $878,255 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $0 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $2,201,119 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,781,396 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,291,769 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,948,198 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,293,867 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,376,313 | CurrentTaxYearAmt |
| Total | $45,691,543 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75,724,276 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,660,091 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,997,276 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,202,384 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,781,723 | CurrentTaxYearAmt |
| Total | $351,365,750 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $136,615 | CurrentTaxYearAmt |
| Total | $136,615 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $78,505,672 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,951,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,945,474 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,496,251 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,294,651 | CurrentTaxYearAmt |
| Total | $397,193,908 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $397,193,908 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $110,791 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,555 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,711 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$2,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,586 | CurrentTaxYearAmt |
| Total | $690,291 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $110,791 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,555 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,711 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$2,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,586 | CurrentTaxYearAmt |
| Total | $690,291 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $78,616,463 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,075,415 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,311,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,493,899 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,387,237 | CurrentTaxYearAmt |
| Total | $397,884,199 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99827 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99810 | PublicSupportPY509Pct |
| Investment Income CY | 0.00173 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00190 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $210,205 | OtherCostOrOtherBasisAmt |
| Book Value | $210,205 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $91,076,137 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,003,325 | DepreciationAmt |
| Book Value | $25,072,812 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $7,448,144 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,329,274 | DepreciationAmt |
| Book Value | $2,118,870 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $18,237,223 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,696,672 | DepreciationAmt |
| Book Value | $3,540,551 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $30,942,438 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment in Subsidiaries | Desc |
| Book Value | $40,551,920 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $40,551,920 | TotalBookValueProgramRltdAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Notes Payable to Affiliate | $12,789,308 |
| Estimate Third Party Settlements | $488,072 |
| Operating Lease Liabilities | $335,953 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $13,613,333 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 | FormAndLineReferenceDesc |
| Explanation | Menorah Park adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, Menorah Park may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of Menorah Park, the continued tax-exempt status of bonds issued, and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At June 30, 2023, there were no unrecognized tax benefits identified or recorded as liabilities. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Payment of medical bills | 10 | $2,015 | $0 |
| Replace damaged propergy | 10 | $2,739 | $0 |
| Need based grants | 90 | $10,299 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Menorah Park makes purchases and disbursements to third party vendors on behalf of their indigent residents to ensure money is being properly spent on goods and services that will directly benefit residents. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| James Newbrough | ||||||||||||||
| President & CEO thru 2/21/2023 | $643,795 | $0 | $0 | $0 | $2,890 | $0 | $9,515 | $0 | $21,172 | $0 | $677,372 | $0 | $0 | $0 |
| Brenda Satterfield | ||||||||||||||
| CFO thru 5/26/2023 | $355,943 | $0 | $0 | $0 | $1,775 | $0 | $10,028 | $0 | $18,635 | $0 | $386,381 | $0 | $0 | $0 |
| Jessica Coleman | ||||||||||||||
| VP - Medical Affairs | $298,117 | $0 | $10,000 | $0 | $171 | $0 | $6,231 | $0 | $9,486 | $0 | $324,005 | $0 | $0 | $0 |
| Jamie Herbst | ||||||||||||||
| VP - Human Resources | $222,904 | $0 | $5,000 | $0 | $2,890 | $0 | $6,913 | $0 | $27,120 | $0 | $264,827 | $0 | $0 | $0 |
| Steven Mailer | ||||||||||||||
| RN Supervisor | $171,373 | $0 | $40,840 | $0 | $1,326 | $0 | $0 | $0 | $858 | $0 | $214,397 | $0 | $0 | $0 |
| Diane Liliestedt | ||||||||||||||
| President & COO as of 2/22/2023 | $172,571 | $0 | $32,000 | $0 | $0 | $0 | $0 | $0 | $8,712 | $0 | $213,283 | $0 | $0 | $0 |
| Nancy Sutula | ||||||||||||||
| VP - Residential Care Services | $193,749 | $0 | $0 | $0 | $1,518 | $0 | $3,926 | $0 | $9,570 | $0 | $208,763 | $0 | $0 | $0 |
| Tracy Etling | ||||||||||||||
| Dir. of Pharmacy | $179,020 | $0 | $0 | $0 | $992 | $0 | $5,371 | $0 | $858 | $0 | $186,241 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | Employees of the organization that are involved with direct care of residents may receive bonus and incentive compensation for picking up extra shifts beyond their normal schedule, so that the nursing home is appropriately staffed at all times. Administrative employees may receive bonus compensation for attaining certain organizational goals as determined by the CEO or Board of Trustees. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | State of Ohio Higher Education Facility Commission | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 346849674 | BondIssuerEIN |
| Bond Issued | 2018-12-07 | BondIssuedDt |
| Issue Price | $32,290,000 | IssuePriceAmt |
| Purpose | Campus refinancing | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,245,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $31,781,252 | TotalProceedsAmt |
| In Reserve Fund | $2,182,100 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Capital Expenditures | $1,005,307 | CapitalExpendituresAmt |
| Other Spent Proceeds | $635,625 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | A sub-committee of the Menorah Park Center for Senior Living Audit Committee and an independent CPA firm, as the board designees, review the Form 990 prior to submission. Senior management reviews and approves the form while completing and overseeing the process for completion. The Board of Directors is provided a copy of the return prior to filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | Annually, Menorah Park sends a copy of its Conflict of Interest policy to all trustees, officers, committee members and key employees. These "Key Individuals" are required to disclose any transactions where the interests of Menorah Park and the Key Individual (or spouse or other family member of a Key Individual) could potentially be in conflict. The Conflict of Interest policy is reviewed annually at the initial meeting of the Board of Trustees following Menorah Park's annual meeting, and each Key Individual is provided with a copy of the policy upon commencement of his or her position as such Key Individual. Non compliance with the conflict of interest policy could result in disciplinary action including removal from association with Menorah Park. The Conflict of Interest policy is regularly and consistently monitored and enforced by the Menorah Park compliance officer. |
| Form 990, Part VI, Section B, Line 15 | Menorah Park has a standing Compensation Committee to annually review for reasonableness with similar organizations, the salaries of the Executive Director and top level, key management staff of the organization. The Compensation Committee uses published surveys and purchased compensation comparison information to review and study reasonableness and competitiveness of Menorah Park executive salaries with similar healthcare organizations. An employee's seniority and performance are also reviewed during salary determination. Discussions and decisions of the Compensation Committee are documented in their meeting minutes. |
| Form 990, Part VI, Section C, Line 19 | Menorah Park maintains copies of all governing documents and financial reports at its main offices in Beachwood, OH. Copies of these documents are available to the public upon request, for the same period of time as set forth in IRC section 6104(d). |
| Form 990, Part XI, Line 9 | Change in Pension Liability: $2,201,119 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | R H Myers Apartments LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27200 Cedar Rd | AddressLine1Txt |
| City | Beachwood | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714443 | EIN |
| Primary Activities | Apartments | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $4,578,714 | TotalIncomeAmt |
| End Of Year Assets | $1,540,904 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Menorah Park Center for Senior Living | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Menorah Park Foundation | ||||||||||
| 27100 Cedar Rd | Beachwood | OH | 44122 | 341778478 | Fundraising | OH | 501c3 | 7 | Menorah Park Center for Senior Living | Yes (1) |
| Menorah Park Women's & Men's Association | ||||||||||
| 27100 Cedar Rd | Beachwood | OH | 44122 | 201321718 | Volunteers | OH | 501c3 | 12c | Menorah Park Center for Senior Living | Yes (1) |
| Montefiore Home | ||||||||||
| 1 David N Myers Parkway | Beachwood | OH | 44122 | 340714360 | Skilled Nursing Facility | OH | 501c3 | 10 | Menorah Park Center for Senior Living | Yes (1) |
| Montefiore Housing Corporation | ||||||||||
| 1 David N Myers Parkway | Beachwood | OH | 44122 | 311501393 | Assisted Living & Skilled Nursing | OH | 501c3 | 12b | Montefiore Home | Yes (1) |
| Montefiore Foundation | ||||||||||
| 1 David N Myers Parkway | Beachwood | OH | 44122 | 341788055 | Fundraising | OH | 501c3 | 7 | Montefiore Home | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Menorah Park Foundation | ||
| c | $1,784,408 | Actual |
| Montefiore Foundation | ||
| c | $589,123 | Actual |
| Menorah Park Foundation | ||
| e | $5,000,000 | Actual |
| Montefiore Home | ||
| l | $2,019,757 | Actual |
| Montefiore Housing Corporation | ||
| l | $832,735 | Actual |
| Menorah Park Foundation | ||
| q | $780,344 | Actual |