2025-11-15T11:22:23-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 251924636 SOUTH FRANKLIN CIRCLE SOUT 4404578280 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 KENDRA URDZIK PRESIDENT AND CEO 4404578280 2025-11-13 1 1 DAVID REAPE P00068117 2168311200 2025-11-13 2024 2025-03-06 01:10:19Z KENDRA URDZIK 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 21173856 0 X WWW.JUDSONSMARTLIVING.ORG X 2004 OH A NOT-FOR-PROFIT DEDICATED TO ENRICHING THE LIVES OF OLDER ADULTS IN NE OHIO. 9 9 108 93 0 0 1006995 218997 18865310 20498915 270570 -359909 41093 81288 20183968 20439291 0 0 0 0 5240865 5535200 0 0 0 14918227 16464609 20159092 21999809 24876 -1560518 109430900 104319969 124951509 123474501 -15520609 -19154532 X SEE SCHEDULE O 0 0 18543026 19845638 OPENED IN 2009, SOUTH FRANKLIN CIRCLE IS A FULL SERVICE RETIREMENT COMMUNITY OFFERING INDEPENDENT AND ASSISTED LIVING ON ITS CAMPUS IN CHAGRIN FALLS, OHIO AND SKILLED NURSING SERVICES AT JUDSON, A RELATED 501(C)(3) ORGANIZATION. SOUTH FRANKLIN CIRCLE ALSO PROVIDES THERAPY SERVICES AND A WIDE MENU OF HEALTH, FITNESS, EDUCATIONAL, CULTURAL, AND PERFORMING ARTS PROGRAMS. SFC ALSO OFFERS COMMUNITY MEMBERSHIPS TO THEIR POOL AND WELLNESS PROGRAMS AS WELL AS OPENING MANY OF THEIR CULTURAL AND EDUCATIONAL PROGRAMS TO INDIVIDUALS IN THE LARGER CHAGRIN VALLEY COMMUNITY. 18543026 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 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 0 0 0 1 25 0 1 108 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X COLE WHITING 2167912688 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 X SAMUEL S HARTWELL TRUSTEE 1.00 2.25 X 0 0 0 THOMAS A NOBBE CHAIR 1.00 3.25 X X 0 0 0 THE VERY REV TRACEY LIND TRUSTEE 1.00 2.25 X 0 0 0 JAY P CHIP AUWERTER SECRETARY 1.00 2.25 X X 0 0 0 CHRISTOPHER E SMYTHE TRUSTEE 1.00 1.25 X 0 0 0 REX G MASON TREASURER 1.00 2.25 X X 0 0 0 DOUGLAS WANG TRUSTEE 1.00 2.25 X 0 0 0 JUDY BODENHAMER VICE CHAIR 1.00 2.25 X X 0 0 0 KEVIN B SHAW TRUSTEE 1.00 1.25 X 0 0 0 KENDRA URDZIK CEO 15.00 27.00 X 0 416900 30195 TIFFANY COOPER VP S. FRANKLIN, THRU 7/2024 40.00 0.00 X 89656 0 12029 CINDY STRUK VP OF HEALTH SERVICES/CHCO 15.00 34.00 X 0 224195 17916 BRIAN WASSIL VP OF FINANCE JSI/CFO (THRU 10/2024) 15.00 27.00 X 0 242359 9839 NANCY SUTULA EXECUTIVE DIRECTOR, BEG 12/2024 40.00 0.00 X 2788 0 0 DIANNA HUCKESTEIN VP OF MARKETING & SALES 16.00 26.00 X 0 178775 24495 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 20.00 20.00 X 0 185032 7739 CATHERINE OKOKO AIDE 40.00 0.00 X 152810 0 9177 LUCY JENNINGS AIDE 40.00 0.00 X 135543 0 13716 VINESSA EASTER SALES DIRECTOR 40.00 0.00 X 121537 0 11516 502334 1247261 136622 4 0 1 0 RHC ENTERPRISES INC PO BOX 362 RICHFIELD OH 44286 RENOVATIONS 1485766 LANDMARK DESIGNS 3444 TEAL CT REMINDERVILLE OH 44202 LANDSCAPING&CLEANING 606015 BUILDING INTEGRATED SERVICES LLC 7777 FIRST PLACE OAKWOOD VILLAGE OH 44146 MAINTENANCE/BUILDING MAINTENANCE 582752 POWERBACK REHABILITATION PO BOX 821332 PHILADELPHIA PA 19146 REHABILITATION 355773 INTELYCARE INC PO BOX 787317 PHILADELPHIA OH 191787317 HEALTHCARE STAFFING 308838 13 118756 100241 218997 INDEPENDENT/ASSISTED LIVING 623990 20498915 20498915 20498915 374656 374656 734565 -734565 -734565 -734565 MISCELLANEOUS REVENUE 900099 81288 81288 81288 20439291 19845638 0 374656 104473 104473 4585997 4083261 502736 77365 70104 7261 350048 314175 35873 417317 364931 52386 1689500 1689500 70558 65104 5454 271893 271893 367442 322650 44792 129361 81719 47642 2444020 2433727 10293 5494 3471 2023 8712 5503 3209 1915595 1906568 9027 5059156 5038924 20232 325157 325157 OUTSIDE SERVICES 2339345 2158510 180835 SUPPLIES 1015455 983306 32149 THERAPY 359339 359339 REPAIRS & MAINT 273061 172495 100566 190521 179239 11282 21999809 18543026 3456783 0 2514 52354 4953623 4313990 479009 270748 913505 888258 43215 52411 48976 45108 164583537 69109298 98911934 95474239 1723297 684683 2354827 2538178 109430900 104319969 8816228 10191606 14565926 17010724 30478206 29308948 71091149 66963223 124951509 123474501 X -16413175 -20097341 892566 942809 -15520609 -19154532 109430900 104319969 X -1560518 -3828 -2069577 X 0 1 X 1 0 X 1575636 1084767 314082 1006995 218997 4200477 16892682 16468604 17158653 18865310 20498915 89884164 18468318 17553371 17472735 19872305 20717912 94084641 0 0 0 94084641 67746 25117 67047 283150 374656 817716 67746 25117 67047 283150 374656 817716 357942 31993 7276 41093 81288 519592 18894006 17610481 17547058 20196548 21173856 95421949 0.98600 0.98790 0.00860 0.00700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3257635 3257635 148239067 58415015 89824052 5048818 4037206 1011612 8038017 6657077 1380940 95474239 DEPOSITS 846686 ENTRY FEES GUARANTEED REFUND 66101250 DUE TO AFFILIATES 15287 66963223 X X X X 0 0 0 0 0 0 0 0 0 KENDRA URDZIK CEO 0 354186 0 55514 0 7200 0 9400 0 20795 0 447095 0 0 BRIAN WASSIL VP OF FINANCE JSI/CFO (THRU 10/2024 0 221859 0 20500 0 0 0 9700 0 139 0 252198 0 0 CINDY STRUK VP OF HEALTH SERVICES/CHCO 0 216995 0 0 0 7200 0 8900 0 9016 0 242111 0 0 DIANNA HUCKESTEIN VP OF MARKETING & SALES 0 166775 0 12000 0 0 0 3700 0 20795 0 203270 0 0 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 0 165032 0 20000 0 0 0 7600 0 139 0 192771 0 0 CATHERINE OKOKO AIDE 152810 0 0 0 0 0 4600 0 4577 0 161987 0 0 0 FORM 990, PART III, LINE 1 JUDSON SENIOR LIVING IS A NOT-FOR-PROFIT, NON-DENOMINATIONAL ORGANIZATION DEDICATED TO ENRICHING THE LIVES OF OLDER ADULTS IN NORTHEAST OHIO. SINCE 1906, WE HAVE BEEN COMMITTED TO PROVIDING EXCEPTIONAL CARE AND SERVICES THROUGH OUR LOCATIONS, INCLUDING JUDSON PARK IN CLEVELAND HEIGHTS, JUDSON MANOR IN UNIVERSITY CIRCLE, SOUTH FRANKLIN CIRCLE IN CHAGRIN FALLS, AND OUR JUDSON AT HOME MEMBERSHIP COMMUNITY. AS A CONTINUING CARE RETIREMENT COMMUNITY, WE OFFER COMPREHENSIVE SERVICES INCLUDING: INDEPENDENT LIVING, ASSISTED LIVING, MEMORY SUPPORT, SHORT-TERM REHABILITATION, LONG-TERM SKILLED NURSING CARE, HOME CARE, HOSPICE, COMMUNITY MEMBERSHIPS, AND VARIOUS COLLABORATIVE OUTREACH INITIATIVES. AT JUDSON WE EMBRACE A CULTURE OF COMMUNITY AND BELONGING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS REVIEWED BY THE BOARD AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY: OFFICERS AND ALL BOARD MEMBERS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE AND ANNUALLY ONDUCTS A REVIEW OF THE COMPENSATION OF THE CEO AND CFO. FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES, COMPENSATION SURVEYS ARE REGULARLY ACQUIRED FROM AN INDEPENDENT OUTSIDE PARTY TO ASSIST IN THE ONGOING REVIEW OF COMPENSATION LEVELS. EXTERNAL BENCHMARK AMOUNTS ARE ALSO USED FOR ALL OFFICERS AND KEY EMPLOYEES. THE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY ALL EXECUTIVE COMMITTEE MEMBERS COMPLETING AN EVALUATION FORM. ALL MEMBERS DISCUSS THE CEO'S PERFORMANCE AND THE EXECUTIVE COMMITTEE THEN MEETS AND DETERMINES THE COMPENSATION BASED ON THE DISCUSSION AND EVALUATIONS. THE COMPENSATION OF THE ORGANIZATION'S CFO IS DETERMINED BY THE CEO SUMMARIZING THE CFO'S PERFORMANCE AND PRESENTING IT TO THE BOARD. THE BOARD CONSIDERS THE CEO'S RECOMMENDATION OF THE CFO'S PERFORMANCE AND DISCUSSES THE RECOMMENDATION WITHOUT THE CFO PRESENT AND REVIEWS AND APPROVES THE CFO'S COMPENSATION, AS APPROPRIATE. THE CEO DETERMINES APPROPRIATE COMPENSATION FOR KEY EMPLOYEES UTILIZING EMPLOYEE EVALUATIONS, INCLUDING PERFORMANCE GOALS ASSESSMENTS. CORPORATE OFFICER'S EXPENSE REIMBURSEMENT POLICY IS THE SAME AS FOR ALL EMPLOYEES. THE ONLY EXCEPTIONS ARE CEO, CFO AND OTHER KEY EMPLOYEES ALSO HAVE A CAR ALLOWANCE OF $600 PER MONTH. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990. PART VII, SECTION A, LINE 1A ALLOCATION OF HOURS WORKED: HOURS WORKED PER WEEK ARE ALLOCATED BETWEEN THE FILING ORGANIZATION AND RELATED ORGANIZATIONS AS FOLLOWS FOR THE INDIVIDUALS LISTED WITHIN PART VII: KENDRA URDZIK - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS BRIAN WASSIL - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO RELATED PARTIES -2,069,577. JUDSON 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 340714539 HEALTH CARE OH 501(C)(3) LINE 10 JUD SVCS 0 JUDSON SERVICES INC 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320051961 SUPPORT SVCS OH 501(C)(3) LINE 12A, I N/A 0 JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 HOME CARE SVC OH 501(C)(3) LINE 10 JUD SVCS 0 JUDSON FOUNDATION 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320048863 FUNDRAISING OH 501(C)(3) LINE 12B, II JUD SVCS 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0