2021-05-13T15:21:13-05:00 2020-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2019-07-01 800291740 JEWISH SENIOR LIVING GROUP JEWI 4155622600 302 SILVER AVENUE SAN FRANCISCO CA 94112 MARY CONNICK TREASURER AND CFO 4155622600 2021-05-13 1 MICHAEL LUMSDEN P01262236 4159561500 2021-05-13 2019 2022-09-23 18:48:47Z DANIEL RUTH 302 SILVER AVENUE SAN FRANCISCO CA 94112 8939808 0 X N/A X 2008 CA TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES, AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. 7 7 55 7 0 0 0 5400 8675169 8882896 58478 51512 0 0 8733647 8939808 0 0 0 0 6863484 7064510 0 0 0 1503283 1685719 8366767 8750229 366880 189579 2331210 2332058 2430638 2241907 -99428 90151 X SEE SCHEDULE O 0 0 7863545 8882896 THE ORGANIZATION PROVIDES ADMINISTRATIVE, FINANCE AND ACCOUNTING, IT, PUBLIC RELATIONS, COMMUNICATIONS, AND HUMAN RESOURCES FUNCTIONS VIA SERVICE AGREEMENTS WITH THE FOLLOWING NONPROFIT PUBLIC BENEFIT CORPORATIONS: HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING); THE JEWISH HOME AND SENIOR LIVING FOUNDATION; AND 899 CHARLESTON (DBA MOLDAW RESIDENCES). 7863545 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 15 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARY CONNICK 4155622650 302 SILVER AVENUE SAN FRANCISCO CA 94112 DANIEL RUTH PRESIDENT AND CEO 4.00 36.00 X 965745 0 117739 MICHAEL SKAFF CHIEF OPERATING OFFICER 5.00 35.00 X 414782 0 10587 VICTOR MEINKE TREASURER AND CFO (THROUGH 5/2020) 4.00 36.00 X 323224 0 67542 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 2.00 38.00 X 282216 0 46440 KEVIN KRUEGER CHRO (THROUGH 3/2020) 15.00 25.00 X 224035 0 24502 TERRENCE SCOTT CONTROLLER 4.00 36.00 X 200901 0 30787 DAVID ROBERTSON SENIOR DIRECTOR OF IT 4.00 36.00 X 187109 0 18360 ROSABELLA BRAY DIRECTOR, PATIENT FINANCIAL SERVICES 2.00 38.00 X 162633 0 25226 JOSHUA L MOOMAW MGR, IT OPERATIONS & INFRASTRUCTURE 4.00 36.00 X 159287 0 13188 MARY CONNICK TREASURER AND CFO (AS OF 6/2020) 4.00 36.00 X 0 0 0 JAMES KOSHLAND CHAIR 1.00 0.00 X X 0 0 0 DAVID STEIRMAN VICE-CHAIR 1.00 2.00 X X 0 0 0 DAVID FRIEDMAN SECRETARY/IMMEDIATE PAST CHAIR 1.00 1.00 X X 0 0 0 MICHAEL EISLER TRUSTEE (AS OF 1/2020) 1.00 0.00 X 0 0 0 STEVE FAYNE TRUSTEE 1.00 2.00 X 0 0 0 REBECCA MACIEIRA-KAUFMAN TRUSTEE 1.00 0.00 X 0 0 0 LARRY MARKS TRUSTEE 1.00 2.00 X 0 0 0 2919932 0 354371 15 0 1 0 SHI INTERNATIONAL CORP PO BOX 952121 DALLAS TX 75395 IT SERVICES 423115 MOSS ADAMS PO BOX 748369 LOS ANGELES CA 90074 AUDIT/TAX SERVICES 236599 MICROSOFT CORPORATION 1950 N STEMMONS FWY STE 5010 DALLAS TX 75207 LICENSING SERVICES 223361 TAOS MOUNTAIN PO BOX 511622 LOS ANGELES CA 90051 IT CONSULTING SERVICES 149800 NETSMART TECHNOLOGIES PO BOX 823519 PHILADELPHIA PA 191823519 IT SERVICES 125031 5 5400 5400 SERVICE FEES REVENUE 541900 8882896 8882896 8882896 51512 0 51512 51512 51512 8939808 8882896 0 51512 2513887 2109454 404433 3553096 3528224 24872 189549 176231 13318 423056 393593 29463 384922 357114 27808 128934 119264 9670 63033 63033 534304 511217 23087 266438 252979 13459 161001 153554 7447 262819 94819 168000 35448 35448 78004 48908 29096 85168 78780 6388 DUES AND FEES 36353 23108 13245 EMPLOYEE TRAINING 9662 8938 724 EMPLOYEE RECOGNITION 1995 1845 150 BOARD EXPENSES 516 516 22044 5517 16527 8750229 7863545 886684 0 971944 1051423 36837 100802 687889 398351 284757 289538 912702 712021 124970 178274 2331210 2332058 1491784 1497187 938854 744720 2430638 2241907 X -99428 90151 -99428 90151 2331210 2332058 189579 0 X 0 1 X 1 0 X X X 3 HEBREW HOME FOR AGED DISABLED 940545320 7 1 0 0 THE JEWISH HOME & SENIOR LIVING FOUNDATION 020724278 7 1 0 0 899 CHARLESTON 030594291 10 1 0 0 3 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN (VI): THE ORGANIZATION PROVIDES FINANCE AND ACCOUNTING, HUMAN RESOURCE, INFORMATION TECHNOLOGY, AND OTHER ADMINISTRATIVE BACK OFFICE SERVICES TO THE SUPPORTED ORGANIZATIONS LISTED IN SCHEDULE A, PART I, LINE 12G, COLUMN (VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 620472 356376 264096 67417 41975 25442 289538 DUE FROM RELATED ORGANIZATIONS 171520 TAX REFUND RECEIVABLE 6754 178274 457 SUPPLEMENTAL EXECUTIVE PLAN LIABILITY 744720 744720 X 8939808 0 8939808 0 8939808 8750229 0 8750229 0 8750229 PART X, LINE 2: U.S. GAAP REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED. X X X 0 1 0 0 0 0 0 0 0 DANIEL RUTH PRESIDENT AND CEO 727388 0 50000 0 188357 0 108400 0 9339 0 1083484 0 134438 0 MICHAEL SKAFF CHIEF OPERATING OFFICER 345455 0 52500 0 16827 0 8400 0 2187 0 425369 0 0 0 VICTOR MEINKE TREASURER AND CFO (THROUGH 5/2020) 290955 0 32269 0 0 0 58400 0 9142 0 390766 0 0 0 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 246736 0 26713 0 8767 0 45502 0 938 0 328656 0 0 0 KEVIN KRUEGER CHRO (THROUGH 3/2020) 201316 0 22719 0 0 0 6142 0 18360 0 248537 0 0 0 TERRENCE SCOTT CONTROLLER 180353 0 20548 0 0 0 5555 0 25232 0 231688 0 0 0 DAVID ROBERTSON SENIOR DIRECTOR OF IT 173975 0 13134 0 0 0 0 0 18360 0 205469 0 0 0 ROSABELLA BRAY DIRECTOR, PATIENT FINANCIAL SERVICES 144277 0 11056 0 7300 0 0 0 25226 0 187859 0 0 0 JOSHUA L MOOMAW MGR, IT OPERATIONS & INFRASTRUCTURE 150841 0 8446 0 0 0 4568 0 8620 0 172475 0 0 0 PART I, LINE 4B DURING THE 2019 CALENDAR YEAR, THE ORGANIZATION CONTRIBUTED THE FOLLOWING AMOUNTS TO THE FOLLOWING INDIVIDUALS' SUPPLEMENTAL 457(F) RETIREMENT PLAN, WHICH HAS BEEN REPORTED AS "DEFERRED COMPENSATION" ON SCHEDULE J, PART II, COLUMN (C): DANIEL RUTH - $100,000 VICTOR MEINKE - $50,000 SHERIE KOSHOVER - $38,087 ADDITIONALLY, DUE TO VESTING OF THE 457(F) RETIREMENT PLAN, DANIEL RUTH RECOGNIZED $134,438 OF TAXABLE COMPENSATION, WHICH WAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III) AND SCHEDULE J, PART II, COLUMN (F). FORM 990, PART III, LINE 1 TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT, OR TO CARRY OUT THE PURPOSES, OF A CLASS OF ORGANIZATIONS (COLLECTIVELY, THE "SUPPORTED CHARITIES"): (I) THAT ARE DESCRIBED IN CODE SECTIONS 501(C)(3) AND 509(A)(1) OR (A)(2), AND (II) THAT PROVIDE, OR PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES AND/OR AGING SERVICES IN NORTHERN CALIFORNIA. THE SUPPORTED CHARITIES INCLUDE, WITHOUT LIMITATION, HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING), THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON (DBA MOLDAW RESIDENCES). THE ORGANIZATION PROVIDES SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. BY PROVIDING THE SERVICES, THE ORGANIZATION WILL HELP THE SUPPORTED CHARITIES MAXIMIZE UTILIZATION OF AVAILABLE RESOURCES, REDUCE FUNCTIONAL OVERLAPS AND DUPLICATION OF EFFORT, PROMOTE ECONOMIES OF SCALE, AND ENHANCE ADMINISTRATIVE EFFICIENCY. THE SERVICES ARE PROVIDED TO THE SUPPORTED CHARITIES ON TERMS THAT ARE MORE FAVORABLE THAN THE SUPPORTED CHARITIES COULD OBTAIN IN THE MARKET PLACE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS ALSO DEFINE A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. AS SUCH, IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, JSLG HAS THREE MEMBERS: (I) HEBREW HOME FOR AGED DISABLED DBA THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING (SFCJL); (II) THE JEWISH HOME AND SENIOR LIVING FOUNDATION; AND (III) 899 CHARLESTON DBA MOLDAW RESIDENCES. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE TRUSTEES SERVING ON THE BOARD AT ANY GIVEN TIME SHALL BE TRUSTEES APPOINTED BY THE HEBREW HOME FOR AGED DISABLED, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON (COLLECTIVELY, THE "SUPPORTED CHARITY TRUSTEES"), WITH EACH HAVING THE POWER TO APPOINT ONE TRUSTEE. THE REMAINING SUPPORTED CHARITY TRUSTEES ARE APPOINTED BY THE HEBREW HOME FOR AGED DISABLED, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON ACTING TOGETHER (AND UNANIMOUSLY), UNTIL THE SUPPORTED CHARITY TRUSTEES CONSTITUTE AT LEAST HALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE COMPLETED FORM 990 AND FOLLOWS-UP WITH THE TAX PREPARATION FIRM TO RESOLVE ANY OUTSTANDING QUESTIONS. THE COMPLETED FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE ANNUAL COMPENSATION PACKAGE FOR THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER BASED ON VARIOUS FACTORS, INCLUDING DATA COLLECTED FROM AN INDEPENDENT COMPENSATION CONSULTANT (WHO UTILIZES COMPENSATION DATA OBTAINED FROM SURVEYS), PERFORMANCE APPRAISALS, AND NON-PROFIT RESOURCES FOR SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHICAL AREA. THE BOARD OF TRUSTEES APPROVES THE CHIEF EXECUTIVE OFFICER'S AND CHIEF FINANCIAL OFFICER'S EMPLOYMENT CONTRACT. THE CHIEF EXECUTIVE OFFICER REVIEWS AND APPROVES THE ANNUAL COMPENSATION FOR THE OTHER EXECUTIVE TEAM MEMBERS BASED ON VARIOUS FACTORS, INCLUDING DATA COLLECTED FROM AN INDEPENDENT COMPENSATION CONSULTANT (DEPENDING ON POSITION) WHO UTILIZES COMPENSATION DATA OBTAINED FROM SURVEYS, ANNUAL COMPENSATION SURVEYS, PERFORMANCE APPRAISALS, AND OTHER NON-PROFIT RESOURCES FOR SIMILAR ORGANIZATIONS. THE BOARD OF TRUSTEES APPROVES THE ANNUAL BUDGET THAT INCLUDES COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. HEBREW HOME FOR AGED DISABLED 302 SILVER AVE SAN FRANCISCO CA 94112 940545320 SEE PART VII CA 501(C)(3) LINE 7 N/A 0 THE JEWISH HOME AND SENIOR LIVING FOUNDATION 302 SILVER AVE SAN FRANCISCO CA 94112 020724278 SEE PART VII CA 501(C)(3) LINE 7 N/A 0 BAY AREA JEWISH SENIOR LIFE 302 SILVER AVE SAN FRANCISCO CA 94112 455092344 SEE PART VII CA 501(C)(3) LINE 12A, I JEWISH SENIOR LIVING GROUP 1 899 CHARLESTON 899 EAST CHARLESTON ROAD PALO ALTO CA 94303 030594291 SEE PART VII CA 501(C)(3) LINE 10 JEWISH SENIOR LIVING GROUP 1 BAY AREA SENIOR HEALTH SERVICES INC 302 SILVER AVENUE SAN FRANCISCO CA 94015 454293287 MANAGEMENT CO CA JSLG C 1.00000 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 899 CHARLESTON L 1154616 BOOK VALUE 899 CHARLESTON P 144914 BOOK VALUE PART II, COLUMN (B) 899 CHARLESTON PRIMARY ACTIVITY: TO PROVIDE RESIDENTIAL FACILITIES DESIGNATED TO MEET THE NEEDS OF AGED PERSONS, ADDRESS THE WELL BEING OF THE RESIDENTS, AND ADOPT POLICIES TO PROTECT THEM AGAINST FINANCIAL RISKS. PART II, COLUMN (B) THE JEWISH HOME AND SENIOR LIVING FOUNDATION PRIMARY ACTIVITY: TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE JEWISH HOME OF SAN FRANCISCO AND NETWORK AFFILIATES. PART II, COLUMN (B) HEBREW HOME FOR AGED DISABLED PRIMARY ACTIVITY: A LICENSED NURSING HOME THAT PROVIDES TO SENIORS LIFE ENRICHING SERVICES THAT PROMOTE INDIVIDUAL DIGNITY, ENCOURAGE INDEPENDENCE, AND REFLECT THE SOCIAL, CULTURAL AND SPIRITUAL VALUES OF JEWISH TRADITION. NON-RESIDENTIAL CARE IS OFFERED THROUGH THE HOME'S SHORT-TERM AND REHABILITATION SERVICES (STARS) AND ACUTE PSYCHIATRIC SERVICES. PART II, COLUMN (B) BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY: TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.