2024-03-11T10:23:24-07:00 2023-06-30 990 2022-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 2168396672 27100 Cedar Road Beachwood OH 441221156 Jodi Naderhoff CFO 2168315452 2024-03-11 Jodi Naderhoff 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Diane Liliestedt 27100 Cedar Rd Beachwood OH 44122 86387237 0 X www.menorahpark.org X 1906 OH 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. 27 27 1528 160 0 0 13293867 17376313 68202384 68781723 -2352 229201 0 0 81493899 86387237 53143 15053 0 0 59364164 56608261 0 0 0 27287094 28885668 86704401 85508982 -5210502 878255 97566755 97563509 72876319 69793699 24690436 27769810 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. 0 0 64016220 15053 68918338 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. 0 0 0 64016220 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 172 0 1 1528 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X Jodi Naderhoff 2168316500 27100 Cedar Road Beachwood OH 441221156 James Newbrough President & CEO thru 2/21/2023 30 20 X 646685 0 30687 Brenda Satterfield CFO thru 5/26/2023 30 20 X 357718 0 28663 Jessica Coleman VP - Medical Affairs 30 20 X 308288 0 15717 Jamie Herbst VP - Human Resources 30 20 X 230794 0 34032 Steven Mailer RN Supervisor 50 0 X 213539 0 858 Diane Liliestedt President & COO as of 2/22/2023 30 20 X 204571 0 8712 Nancy Sutula VP - Residential Care Services 40 10 X 195267 0 13496 Tracy Etling Dir. of Pharmacy 50 0 X 180011 0 6229 Alec Berezin Trustee 1 1 X 0 0 0 Patti Berns Trustee 1 1 X 0 0 0 Alan Blumenthal Trustee 1 1 X 0 0 0 Ken Bravo Trustee 1 1 X 0 0 0 Howard J Danzinger Trustee 1 1 X 0 0 0 Howard Epstein Secretary 2 2 X X 0 0 0 Ira Kaplan Trustee 1 1 X 0 0 0 Judy Kaufman Trustee 1 1 X 0 0 0 Noreen Koppelman-Goldstein Trustee 1 1 X 0 0 0 Robert Kwait Trustee 1 1 X 0 0 0 Keith Libman Trustee 1 1 X 0 0 0 William Lieberman Trustee 1 1 X 0 0 0 Larry Mack Trustee 1 1 X 0 0 0 Greg Marcus Associate Treasurer 2 2 X X 0 0 0 Peter Meisel Trustee 1 1 X 0 0 0 Lisa Michel Trustee 1 1 X 0 0 0 Beth Rosenberg Past Board Chair 2 2 X X 0 0 0 Enid Rosenberg Trustee 1 1 X 0 0 0 Marc Alan Silverstein Vice Chair 2 2 X X 0 0 0 Harry Singer Board Chair 20 20 X X 0 0 0 Cathy Stamler Trustee 1 1 X 0 0 0 Neil Tramer Trustee 1 1 X 0 0 0 Adam Wieder Trustee 1 1 X 0 0 0 Judy Willensky Vice Chair 2 2 X X 0 0 0 Ken Marblestone Foundation President 2 15 X X 0 0 0 Fay Margareten-Gross Trustee 1 1 X 0 0 0 Cameron Orlean Trustee 1 1 X 0 0 0 2336873 0 138394 42 0 1 0 IntelyCare Inc PO Box 200413 Pittsburgh PA 15251 Nursing Staff 5852354 Favorite Healthcare Staffing PO Box 26225 Overland Park KS 66225 Nursing Staff 335315 Maxim Healthcare Staffing Services 12558 COLLECTIONS CENTER DRIVE Chicago IL 60693 Nursing Staff 375564 Medical Staffing Network Allied PO BOX 840292 Dallas TX 75284 Nursing Staff 308213 United Methodist Homes and Services 1415 W Foster Avenue Chicago IL 60640 Nursing Staff 256102 9 13020134 0 0 2373531 1982476 172 0 17376313 Skilled Nursing 623000 37957654 37957654 0 0 Licensed Residential 623990 13629253 13629253 0 0 Program Service Fees 623000 9916368 9916368 0 0 Apartment Rental 532000 4425955 4425955 0 0 2852493 2852493 0 0 68781723 92586 0 0 92586 0 0 0 0 0 0 0 0 0 0 0 136615 0 0 0 136615 136615 136615 0 0 0 0 86387237 68918338 0 92586 0 0 15053 15053 0 0 0 0 867459 867459 0 46024782 32440052 13584730 1726282 1194242 532040 4730768 3272745 1458023 3258970 2254555 1004415 0 369298 369298 112302 112302 3696389 1341134 2355255 419825 419825 10595068 10267299 327769 173750 0 173750 5849108 5771900 77208 366073 317825 48248 15470 13431 2039 2206191 2184129 22062 3516251 3481792 34459 718175 623520 94655 Bad Debt Expense 777778 777778 0 0 Organizations/Memberships 69990 60765 9225 0 85508982 64016220 21492762 0 7002938 3223759 4420265 3094537 750000 345216 9693386 17130873 1646390 1902983 116971709 86029271 33021122 30942438 32003 35291 40551920 40551920 448731 336492 97566755 97563509 25266127 22171269 672535 544912 30640000 30045000 8000000 3419185 8297657 13613333 72876319 69793699 X 14466695 17546069 10223741 10223741 24690436 27769810 97566755 97563509 X 878255 0 0 0 0 2201119 X 0 1 X 1 1 1 X 2781396 6291769 5948198 13293867 17376313 45691543 75724276 72660091 65997276 68202384 68781723 351365750 136615 136615 78505672 78951860 71945474 81496251 86294651 397193908 397193908 110791 123555 365711 -2352 92586 690291 110791 123555 365711 -2352 92586 690291 78616463 79075415 72311185 81493899 86387237 397884199 0.99827 0.99810 0.00173 0.00190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 210205 210205 0 91076137 66003325 25072812 0 7448144 5329274 2118870 0 18237223 14696672 3540551 0 0 0 0 30942438 Investment in Subsidiaries 40551920 F 40551920 0 Notes Payable to Affiliate 12789308 Estimate Third Party Settlements 488072 Operating Lease Liabilities 335953 13613333 X Schedule D, Part X, Line 2 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. 0 Payment of medical bills 10 2015 0 Replace damaged propergy 10 2739 0 Need based grants 90 10299 0 Schedule I, Part I, Line 2 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. X X X 0 0 0 0 0 0 0 1 0 James Newbrough President & CEO thru 2/21/2023 643795 0 0 0 2890 0 9515 0 21172 0 677372 0 0 0 Brenda Satterfield CFO thru 5/26/2023 355943 0 0 0 1775 0 10028 0 18635 0 386381 0 0 0 Jessica Coleman VP - Medical Affairs 298117 0 10000 0 171 0 6231 0 9486 0 324005 0 0 0 Jamie Herbst VP - Human Resources 222904 0 5000 0 2890 0 6913 0 27120 0 264827 0 0 0 Steven Mailer RN Supervisor 171373 0 40840 0 1326 0 0 0 858 0 214397 0 0 0 Diane Liliestedt President & COO as of 2/22/2023 172571 0 32000 0 0 0 0 0 8712 0 213283 0 0 0 Nancy Sutula VP - Residential Care Services 193749 0 0 0 1518 0 3926 0 9570 0 208763 0 0 0 Tracy Etling Dir. of Pharmacy 179020 0 0 0 992 0 5371 0 858 0 186241 0 0 0 Schedule J, Part I, Line 7 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. A State of Ohio Higher Education Facility Commission 346849674 2018-12-07 32290000 Campus refinancing 0 0 0 A 2245000 0 31781252 2182100 0 0 0 1005307 635625 1 1 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 1 0 0 0 1 A 0 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 R H Myers Apartments LLC 27200 Cedar Rd Beachwood OH 44122 340714443 Apartments OH 4578714 1540904 Menorah Park Center for Senior Living Menorah Park Foundation 27100 Cedar Rd Beachwood OH 44122 341778478 Fundraising OH 501c3 7 Menorah Park Center for Senior Living 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 1 Montefiore Home 1 David N Myers Parkway Beachwood OH 44122 340714360 Skilled Nursing Facility OH 501c3 10 Menorah Park Center for Senior Living 1 Montefiore Housing Corporation 1 David N Myers Parkway Beachwood OH 44122 311501393 Assisted Living & Skilled Nursing OH 501c3 12b Montefiore Home 1 Montefiore Foundation 1 David N Myers Parkway Beachwood OH 44122 341788055 Fundraising OH 501c3 7 Montefiore Home 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 Menorah Park Foundation c 1784408 Actual Montefiore Foundation c 589123 Actual Menorah Park Foundation e 5000000 Actual Montefiore Home l 2019757 Actual Montefiore Housing Corporation l 832735 Actual Menorah Park Foundation q 780344 Actual