2020-11-12T07:27:58-06:00 2019-12-31 BONADIO & CO LLP 100 CORPORATE PARKWAY SUITE 200 AMHERST NY 14226 990 2019-01-01 161376699 MENORAH CAMPUS INC MENO 7166393311 2700 NORTH FOREST ROAD GETZVILLE NY 140681527 ROBERT T MAYER PRESIDENT 7166393330 2020-11-10 1 JUSTIN N REID P01321869 7162506600 4.15.88.234 2020-11-10 12:32:55 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3926A30CF1856C021B3304168857A298D94B5AA6 2019 2021-01-29 14:40:06Z ROBERT T MAYER 2700 NORTH FOREST ROAD GETZVILLE NY 140681527 11207092 0 X WWW.WEINBERGCAMPUS.ORG X 1990 NY THE MISSION OF MENORAH CAMPUS, INC. D/B/A THE HARRY AND JEANETTE WEINBERG CAMPUS, IS TO ADDRESS THE FULL NEEDS OF OLDER PEOPLE IN OUR REGION: MEDICAL, RESIDENTIAL, EMOTIONAL, FINANCIAL, SOCIAL, AND SPIRITUAL. MENORAH CAMPUS, INC. ("THE CAMPUS") IS THE COMMON PARENT AND SOLE MEMBER FOR EIGHT TAX-EXEMPT OPERATING SUBSIDIARIES. THE CAMPUS PROVIDES FACILITIES, ADMINISTRATIVE SUPPORT, FISCAL SERVICES, FUNDRAISING, AND GENERAL OPERATING SERVICES (MAINTENANCE, HOUSEKEEPING, LAUNDRY) FOR ITS SUBSIDIARIES. THE SERVICES AND SUPPORT PROVIDED BY THE CAMPUS ASSISTS THE ORGANIZATION AND ITS AFFILIATES TO ACHIEVE ECONOMIES OF SCALE THUS REDUCING OVERALL OPERATING EXPENSES FOR SERVICES PROVIDED TO THE WESTERN NEW YORK COMMUNITY. 12 10 192 10 0 0 12570 191749 10826858 10617768 1618211 292926 176283 104649 12633922 11207092 0 0 0 0 3379264 3298886 0 0 0 8267797 7565773 11647061 10864659 986861 342433 69717437 69440436 33357531 32724763 36359906 36715673 X THE MISSION OF MENORAH CAMPUS, INC. D/B/A THE HARRY AND JEANETTE WEINBERG CAMPUS, IS TO ADDRESS THE FULL NEEDS OF OLDER PEOPLE IN OUR REGION: MEDICAL, RESIDENTIAL, EMOTIONAL, FINANCIAL, SOCIAL, AND SPIRITUAL. MENORAH CAMPUS, INC. ("THE CAMPUS") IS THE COMMON PARENT AND SOLE MEMBER FOR EIGHT TAX-EXEMPT OPERATING SUBSIDIARIES. THE CAMPUS PROVIDES FACILITIES, ADMINISTRATIVE SUPPORT, FISCAL SERVICES, FUNDRAISING, AND GENERAL OPERATING SERVICES (MAINTENANCE, HOUSEKEEPING, LAUNDRY) FOR ITS SUBSIDIARIES. THE SERVICES AND SUPPORT PROVIDED BY THE CAMPUS ASSISTS THE ORGANIZATION AND ITS AFFILIATES TO ACHIEVE ECONOMIES OF SCALE THUS REDUCING OVERALL OPERATING EXPENSES FOR SERVICES PROVIDED TO THE WESTERN NEW YORK COMMUNITY. 0 0 8202758 10974219 MENORAH CAMPUS INC. D/B/A THE HARRY AND JEANETTE WEINBERG CAMPUS ("WEINBERG CAMPUS") IS AN EXEMPT ORGANIZATION AND IS THE SOLE MEMBER FOR 8 EXEMPT OPERATING SUBSIDIARIES. WEINBERG CAMPUS, THROUGH ITS OPERATING SUBSIDIARIES, OFFERS A VARIETY OF LIVING OPTIONS AND CUSTOMIZABLE CARE PROGRAMS TO MEET THE NEEDS OF SENIORS IN WESTERN NEW YORK. THE SERVICES PROVIDED RANGE FROM INDEPENDENT LIVING APARTMENTS WITH SUPPORTIVE SERVICES AVAILABLE AS NEEDED TO A MORE STRUCTURED ADULT HOME SETTING, TO SOCIAL AND MEDICAL DAY PROGRAMS, SHORT TERM REHABILITATION, A NURSING HOME, HOME CARE, AND A MENTAL HEALTH RESIDENCE. WEINBERG CAMPUS IS A LEADER IN DEVELOPING THOUGHTFUL APPROACHES TO THE CHALLENGES OF AGING AND STRIVES TO CREATE A HOME-LIKE ENVIRONMENT THAT ASSISTS INDIVIDUALS TO LIVE ACCORDING TO THEIR NEEDS AND VALUES. WEINBERG CAMPUS PROVIDES SERVICES TO APPROXIMATELY 2,000 INDIVIDUALS ON AN ANNUAL BASIS. 8202758 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 175 0 1 192 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ROBERT T MAYER 7166393311 2700 NORTH FOREST ROAD GETZVILLE NY 140681527 KENNETH A ROGERS CHAIRMAN 0.90 0.10 X X 0 0 0 JONATHAN D SCHECHTER FIRST VICE CHAIR & TREASUR 0.90 0.10 X X 0 0 0 SAMUEL L SHAPIRO VICE CHAIRMAN 0.90 0.10 X X 0 0 0 RICHARD H GORDON SECRETARY 0.90 0.10 X X 0 0 0 ROBERT T MAYER ASSISTANT TREASURER 32.00 8.00 X X 356448 0 108984 LAWRENCE M COHEN DIRECTOR 0.90 0.10 X 0 0 0 MARK A CRIDEN DIRECTOR 0.90 0.10 X 0 0 0 ANGEL A GUTIERREZ DIRECTOR 0.90 0.10 X 0 0 0 CYNTHIA A KOMM DIRECTOR 0.90 0.10 X 0 0 0 ARNOLD MAXICK DIRECTOR 0.90 0.10 X 0 0 0 ORRIN D TOBBE DIRECTOR 0.90 0.10 X 0 0 0 JANET K WISBAUM DIRECTOR 0.90 0.10 X 0 0 0 RANDI C DRESSEL ASSISTANT SECRETARY 32.00 8.00 X 332389 0 100066 MELISSA FEIDER HR DIRECTOR 40.00 0.00 X 123029 0 0 MATTHEW MCDOUGAL ADMINISTRATOR 40.00 0.00 X 160000 0 5 DAVID DUNKELMAN FORMER PRESIDENT/CEO 0.00 0.00 X 163829 0 0 1135695 0 209055 5 1 1 0 SODEXO OPERATIONS LLC PO BOX 81049 WOBURN MA 018131049 MANAGEMENT SERVICES FOR DIETARY/FACILITI 2893712 DIVERSIFIED SERVICES LLC 2900 DELAWARE AVENUE KENMORE NY 14127 THERAPY SERVICES 683890 SINATRA LANDSCAPING LLC 6961 GOLD FINCH COURT NORTH TONAWANDA NY 14120 LANDSCAPING/SNOW REMOVAL 265379 EKLEGO WORKFORCE SOLUTIONS LLC 200 MILE CROSSING BOULEVARD ROCHESTER NY 14624 TEMP STAFFING 216570 FREED MAXICK CPAS PC 424 MAIN STREET BUFFALO NY 14202 ACCOUNTING/CONSULTING 139255 14 606 191143 191749 SHARED SERVICES 561000 10617768 10617768 10617768 41124 0 41124 41124 41124 292926 0 292926 292926 292926 DELI 453220 46053 46053 GIFT SHOP 453220 11081 11081 6391 6391 63525 11207092 10974219 0 41124 688837 688837 1639768 1639768 399953 43509 356444 405335 405335 164993 143937 21056 915643 668383 247260 488471 488471 104245 104245 128569 128569 65683 26588 39095 258896 258896 76053 23796 52257 12263 145 12118 1252428 1200448 51980 1573362 1573362 1437603 1437603 CONTRACTED SERVICES 290282 224549 65733 MAINTENANCE SUPPLIES AN 271343 271343 FOOD EXPENSE 166844 166844 LICENSES AND TAXES 151454 151454 372634 248579 124055 10864659 8202758 2661901 0 140308 509427 46470 49124 565073 412042 75907917 56215892 21017645 19692025 6818973 4255663 41128968 44522155 69717437 69440436 2268843 2537823 0 1500000 26649584 24357409 4439104 4329531 33357531 32724763 X 33248110 34103475 3111796 2612198 36359906 36715673 69717437 69440436 X 342433 6960 6374 X X 0 1 X 1 1 1 X 48821 3368 4990 12570 39440 109189 12147043 11445819 12037096 10826858 10617768 57074584 133391 84001 73747 128208 63525 482872 12329255 11533188 12115833 10967636 10720733 57666645 0 0 0 57666645 119099 212040 377532 -19261 0 689410 119099 212040 377532 -19261 689410 12448354 11745228 12493365 10948375 10720733 58356055 0.98820 0.98490 0.01180 0.01510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1760099 17606 747994 17604 1012107 1895804 7287 142992 1760099 1913092 12712 30000 1895804 1918115 4977 10000 1913092 1917612 503 0 1918115 0.00000 1.00000 0.00000 1 0 2164774 2164774 48859658 33225072 15634586 24825785 22990820 1834965 57700 57700 19692025 RESERVE FOR REPLACEMENT 1334299 F HUD SINKING FUND 30914 F CASH HELD IN TRUST 2621666 F FUNDED DEPRECIATION 3241 F ESCROW DEPOSITS 265543 F 4255663 DUE FROM AFFILIATES, NET 44411976 OTHER RECEIVABLES 110179 44522155 PENSION LIABILITY 2047789 DEFERRED COMPENSATION LIABILITY 1155000 DUNKLEMAN SETTLEMENT 798951 DEFERRED REVENUE 327791 4329531 PART V, LINE 4: THE INTENDED USE OF THESE ENDOWMENT FUNDS IS THE UTILIZATION OF INCOME GENERATED FROM THE PERMANENTLY RESTRCITED ASSETS FOR THE BENEFIT OF MENORAH CAMPUS, INC. X X X X X X 1 1 0 0 0 0 0 0 1 1 ROBERT T MAYER ASSISTANT TREASURER 356448 0 0 0 0 0 85000 0 23984 0 465432 0 0 0 RANDI C DRESSEL ASSISTANT SECRETARY 332389 0 0 0 0 0 80000 0 20066 0 432455 0 0 0 MATTHEW MCDOUGAL ADMINISTRATOR 160000 0 0 0 0 0 0 0 5 0 160005 0 0 0 DAVID DUNKELMAN FORMER PRESIDENT/CEO 163829 0 0 0 0 0 0 0 0 0 163829 0 0 0 PART I, LINES 4A-B ROBERT MAYER, PRESIDENT/CEO OF MENORAH CAMPUS, INC., AND RANDI DRESSEL, CHIEF OPERATING OFFICER OF MENORAH CAMPUS, INC., PARTICIPATE IN A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN. DURING 2019, ROBERT MAYER AND RANDI DRESSEL ACCRUED DEFERRED COMPENSATION IN THE AMOUNT OF $85,000 AND $80,000, RESPECTIVELY. MENORAH CAMPUS, INC. DID NOT MAKE CONTRIBUTIONS TO THE PLAN IN 2019. AS OF 12/31/2019, ROBERT MAYER AND RANDI DRESSEL WERE SUBSTANTIALLY VESTED IN THE FUNDED PLAN AMOUNTS. PART I, LINE 8 PURSUANT TO THEIR WRITTEN CONTRACTS WITH MENORAH CAMPUS INC., ROBERT MAYER AND RANDI DRESSEL ARE EACH PAID A FIXED SALARY EACH YEAR. SAMUEL SHARPIRO DIRECTOR 9983 SAMUEL SHAPIRO, DIRECTOR & OFFICER FOR MENORAH CAMPUS, INC., IS A PARTNER IN THE LAW FIRM KAVINOKY & COOK, WHICH PROVIDES LEGAL SERVICES TO MENORAH CAMPUS, INC. 0 JONATHAN SCHECHTER DIRECTOR 4366 JONATHAN SCHECHTER, DIRECTOR & OFFICER FOR MENORAH CAMPUS, INC., IS A PARTNER IN THE LAW FIRM GROSS SHUMAN, WHICH PROVIDES LEGAL SERVICES TO MENORAH CAMPUS, INC. 0 FORM 990, PART VI, SECTION A, LINE 2 S. SHAPIRO AND J. WISBAUM'S HUSBAND HAVE A BUSINESS RELATIONSHIP WITH ONE ANOTHER. S. SHAPIRO AND J. WISBAUM ARE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 MENORAH CAMPUS, INC. OFFERS OPEN MEMBERSHIP THROUGH THE PAYMENT OF ANNUAL DUES, THE AMOUNT OF WHICH IS ESTABLISHED BY THE BOARD OF DIRECTORS. SAID MEMBERS ELECT THE DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MENORAH CAMPUS, INC. OFFERS OPEN MEMBERSHIP THROUGH THE PAYMENT OF ANNUAL DUES, THE AMOUNT OF WHICH IS ESTABLISHED BY THE BOARD OF DIRECTORS. SAID MEMBERS ELECT THE DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENT OF THE CERTIFICATE OF INCORPORATION OF MENORAH CAMPUS, INC. MUST BE APPROVED BY THE MEMBERS OF MENORAH CAMPUS, INC. MENORAH CAMPUS, INC. OFFERS OPEN MEMBERSHIP THROUGH THE PAYMENT OF ANNUAL DUES, THE AMOUNT OF WHICH IS ESTABLISHED BY THE BOARD OF DIRECTORS. SAID MEMBERS ELECT THE DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B GOVERNING BOARD 990 REVIEW PROCESS: ANNUALLY EACH MEMBER OF THE BOARD OF DIRECTORS WILL REVIEW THE PROPOSED FORM 990 PRIOR TO SUBMISSION TO THE APPROPRIATE AGENCIES. FORM 990, PART VI, SECTION B, LINE 12C COPIES OF THE CONFLICT OF INTEREST POLICY ARE FURNISHED TO EACH DIRECTOR, OFFICER, COMMITTEE MEMBER, AND MANAGEMENT EMPLOYEE. EACH NEW DIRECTOR, OFFICER, COMMITTEE MEMBER, AND MANAGEMENT EMPLOYEE IS ADVISED OF THIS POLICY UPON UNDERTAKING HIS/HER PROSPECTIVE DUTIES. EMPLOYEES ARE EDUCATED ABOUT THE IMPORTANCE OF THE CONFLICT OF INTEREST POLICY. EACH DIRECTOR, OFFICER, COMMITTEE MEMBER, AND MANAGEMENT EMPLOYEE SIGNS AN ANNUAL COMPLIANCE AGREEMENT ACKNOWLEDGING RECEIPT OF THIS POLICY AND AGREEING TO ABIDE BY IT. FORM 990, PART VI, SECTION B, LINE 15 THE DETERMINATION OF THE PRESIDENT/CEO AND THE VP-OPERATIONS' MULTIPLE-YEAR CONTRACTS WITH MENORAH CAMPUS, INC. WERE BASED ON INDEPENDENT ANALYSIS PERFORMED OUTSIDE OF THE ORGANIZATION AND WERE APPROVED IN 2010. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FINANCIAL STATEMENTS ARE AVAILABLE ALONG WITH THE 990 AT WWW.GUIDESTAR.ORG FORM 990, PART XI, LINE 9: CHANGE IN OTHER COMPONENTS OF NET PERIODIC PENSION COST -68,300. CHANGE IN UNRESTRICTED NET ASSETS RELATED TO PENSION PLAN -231,040. CHANGE IN VALUE OF ENDOWMENT ASSETS WITH DONOR RESTRICTIONS 307,198. INVESTMENT LOSS FROM ASSETS WHOSE USE IS LIMITED -1,484. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. AMHERST GLEN SENIOR APARTMENTS INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 264693544 HOUSING NY LINE 10 MENORAH CAMPUS INC 0 AMHERST TOWNE SENIOR APARTMENTS INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 510501768 HOUSING NY LINE 10 MENORAH CAMPUS INC 0 AMHERST RIDGE SENIOR APARTMENTS INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 455573092 HOUSING NY LINE 10 MENORAH CAMPUS INC 0 MENORAH CAMPUS INDEPENDENT SENIOR APARTMENTS INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 161376701 HOUSING NY LINE 10 MENORAH CAMPUS INC 0 GREENWOOD RESIDENCES INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 161345198 HOUSING NY LINE 10 MENORAH CAMPUS INC 0 MENORAH CAMPUS ADULT HOME INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 161376702 HEALTHCARE NY LINE 10 MENORAH CAMPUS INC 0 ROSA COPLON JEWISH HOME AND INFIRMARY 2700 NORTH FOREST ROAD GETZVILLE NY 14068 160743145 HEALTHCARE NY LINE 10 MENORAH CAMPUS INC 0 MENORAH CAMPUS HEALTH SERVICES INC 2700 NORTH FOREST ROAD GETZVILLE NY 14068 455282970 HEALTHCARE NY LINE 10 MENORAH CAMPUS INC 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0 ROSA COPLON JEWISH HOME AND INFIRMARY J 5817142 REVIEW OF APPLICABLE FINANCIAL RE MENORAH CAMPUS ADULT HOME INC J 1250266 REVIEW OF APPLICABLE FINANCIAL RE MENORAH CAMPUS INDEPENDENT SENIOR APARTMENTS INC J 3079355 REVIEW OF APPLICABLE FINANCIAL RE ROSA COPLON JEWISH HOME AND INFIRMARY D 1810854 REVIEW OF APPLICABLE FINANCIAL RE GREENWOOD RESIDENCES INC D 71790 REVIEW OF APPLICABLE FINANCIAL RE MENORAH CAMPUS INDEPENDENT SENIOR APARTMENTS INC D 1681797 REVIEW OF APPLICABLE FINANCIAL RE MENORAH CAMPUS ADULT HOME INC E 182308 REVIEW OF APPLICABLE FINANCIAL RE MENORAH CAMPUS HEALTH SERVICES INC E 213953 REVIEW OF APPLICABLE FINANCIAL RE GREENWOOD RESIDENCES INC Q 1295888 REVIEW OF APPLICABLE FINANCIAL RE AMHERST TOWNE SENIOR APARTMENTS INC Q 159996 REVIEW OF APPLICABLE FINANCIAL RE AMHERST GLEN SENIOR APARTMENTS INC Q 164119 REVIEW OF APPLICABLE FINANCIAL RE AMHERST RIDGE SENIOR APARTMENTS INC Q 150543 REVIEW OF APPLICABLE FINANCIAL RE