2016-11-11T10:42:12-06:00 2015-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2015-01-01 340714539 Judson % GEORGE KAMPOSEK JUDS 2167912969 2181 Ambleside Road Cleveland OH 44106 JAMES J CARNOVALE CPA, CFO 2167912969 2016-11-11 true Tracy L Bender CPA P01048121 2168311200 2016-11-09 2015 2017-02-10 21:41:12Z CYNTHIA DUNN 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 28864437 false X www.judsonsmartliving.org X 1906 OH To create a caring community for older adults for connection, engagement and support. 7 7 443 702 0 41792 402363 26962245 25263871 427597 644560 955726 1058693 28387360 27369487 235551 360131 0 0 14126993 13482122 0 0 0 13052982 13483493 27415526 27325746 971834 43741 40942016 36583608 57026716 57481750 -16084700 -20898142 TO CREATE A CARING COMMUNITY FOR OLDER ADULTS FOR CONNECTION, ENGAGEMENT AND SUPPORT. OUR VALUES ARE REFLECTED IN OUR PROGRAMS AND SERVICES THROUGH RESPECTING INDIVIDUALS, ENSURING QUALITY, EMBRACING DIVERSITY, MAINTAINING INTEGRITY, VALUING PARTNERSHIPS, ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING COMMUNITY INVOLVEMENT, PRACTICING SOUND BUSINESS PRINCIPLES AND UPHOLDING OUR COMMITMENT TO OUR NOT FOR PROFIT MISSION. false false 23628276 26091827 Judson operates two retirement communities (Judson Park and Judson Manor) each providing independent and assisted living options, with Judson Park also offering skilled nursing care. Judson also offers a wide menu of educational, cultural, performing arts and fitness programs. Judson's communities, both located in the University Circle cultural area of Cleveland, Ohio, have many interactive programs with University Circle institutions including the "artist in residence programa unique relationship with Case Western Reserve University. Judson also offers personal assistance to its residents through Judson Home Care (an affiliated 501(c)(3) organization) home care and Smart Living at Home programs for those who want home management support and the opportunity to use Judson services while living in their greater community residences. 254431 161911 Judson's wellness programs at both Judson Park and Judson Manor provide older adults with opportunities to achieve optimum levels of independence and focuses on key components of daily life. The staff is specially trained to understand the needs and goals of older adults striving to live healthy and engaged lives. 23882707 true true false false false false false false true true true false false false true false false true false false false false false false false false false false true true true false false false false false false false false false true false false false false false true false false false true 54 0 true 443 true false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false OH X GEORGE KAMPOSEK 2167912969 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 X KEVIN B SHAW CHAIR 1.0 3.5 X X 0 0 0 CATHERINE S KOPPELMAN VICE CHAIR 1.0 3.25 X X 0 0 0 JAY AUWERTER Treasurer 1.0 3.25 X X 0 0 0 W A BAESLACK III trustee 1.0 3.25 X 0 0 0 SAMUEL S HARTWELL SECRETARY 1.0 3.25 X X 0 0 0 AMY VEGH TRUSTEE 1.0 3.25 X 0 0 0 REX MASON TRUSTEE 1.0 3.25 X 0 0 0 CYNTHIA DUNN PRESIDENT/CEO 10.0 32.0 X 320454 0 8485 WILLIAM E FEHRENBACH VP S. FRANKLIN 0.0 40.0 X 0 171743 3500 JAMES CARNOVALE VP FINANCE JSI/cfo 26.0 16.0 X 243693 0 21728 MARY ELLEN KENNEDY VP JUDSON PARK 40.0 0.0 X 124244 0 15343 HEATHER FREEMONT VP OF SALES 20.0 20.0 X 176641 0 11133 JAMES VAIL ASSISTANT SECRETARY 1.0 4.25 X 0 0 0 SALLY MOENNICH VICE PRES-JUDSON HOME CARE 0.0 40.0 X 0 98850 2121 DANIEL SELBY VP - JUDSON FOUNDATION 0.0 40.0 X 0 123202 2464 JEAN TURCU DIRECTOR OF SALES-S. FRANKLIN 0.0 40.0 X 0 161943 3239 KENDRA URDZIK VP OF HEALTH SERVICES 40.0 0.0 X 100913 0 18818 965945 555738 86831 5 false true false GENESIS ELDERCARE REHABILITATION SE PO BOX 7247-6524 PHILADELPHIA PA 191706524 THERAPY 1108708 touchstone renovations 29400 lincoln BAY VILLAGE OH 44140 renovation 514124 PRELUDE SERVICES 3911 HARTZDALE DRIVE CAMP HILL PA 17011 IT MANAGEMENT 481943 JOHN G JOHNSON CONSTRUCTION COMPANY 1284 RIVERBED ST CLEVELAND OH 44113 CONSTRUCTION 792173 GREAT LAKES INTEGRATED 4005 CLARK AVE CLEVELAND OH 441091186 MARKETING 188551 9 402363 402363 RESIDENTIAL FEES 623000 25263871 25263871 25263871 62651 62651 0 0 68826 68826 0 68826 68826 1585859 491000 1494950 90909 491000 581909 581909 0 0 0 MANAGEMENT FEE 900099 790148 790148 TRUST FUND INCOME 900099 133578 133578 MISCELLANEOUS REVENUE 900099 66141 66141 989867 27369487 26253738 713386 0 360131 360131 0 0 957501 957501 0 10517117 9729866 787251 0 124881 105892 18989 1023123 867554 155569 859500 728810 130690 0 179084 179084 0 0 0 8832 8832 1240931 922496 318435 278639 278639 614528 463209 151319 567326 42431 524895 0 1823353 1820251 3102 62157 28452 33705 0 41387 17898 23489 892872 892872 0 3189713 3189713 216469 123115 93354 SUPPLIES 2022772 1981927 40845 THERAPY FEES 1103336 1103336 FRANCHISE PERMIT FEE 557010 557010 BAD DEBT EXPENSES 392624 392624 292460 276481 15979 27325746 23882707 3443039 0 3529035 1694534 0 0 106500 105000 2626647 2220464 0 0 0 0 0 19378 122687 95339 254389 262345 90780287 64060681 26703713 26719606 6123799 4091152 0 0 0 0 735824 696667 739422 679123 40942016 36583608 7579608 8569130 0 0 11500626 11670965 30232132 28929388 6151 12602 0 0 0 0 0 0 7708199 8299665 57026716 57481750 X -20333647 -23537547 275560 0 3973387 2639405 -16084700 -20898142 40942016 36583608 X 43741 -171568 -4685615 X false true X true false X 407713 4393481 129570 41792 402363 5374919 30269299 30580735 28914173 27852049 25263871 142880127 0 0 0 30677012 34974216 29043743 27893841 25666234 148255046 0 0 0 148255046 142760 188624 132380 394869 131477 990110 0 142760 188624 132380 394869 131477 990110 0 668981 828405 1115717 889804 989867 4492774 31488753 35991245 30291840 29178514 26787578 153737930 0.96434 0.96787 0.00644 0.00607 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1140440 24941 1118896 3194 43291 1106173 58431 20434 3730 1140440 1112953 25514 31445 849 1106173 1064856 48097 1112953 1038308 500 26048 1064856 1.00000 false false 1058536 1058536 76559812 52985338 23574474 11589472 10073621 1515851 1572467 1001722 570745 26719606 0 DEPOSITS 466787 ENTRY FEES GUARANTEED REFUND 7356148 DUE TO AFFILIATES 476730 8299665 SCHEDULE D, PART V, #4 INTENDED USE OF ENDOWMENT FUNDS: In accordance with generally accepted accounting principles, net assets associated with endowment funds are classified and reported on the existence or absence of donor imposed restrictions. Board designated funds are primarily intended to support various current and future programs of Judson. However, board designated funds, including principal, is expendable for any purpose, at any time, as may be deemed appropriate and as approved by the Board of Directors, and are not considered to be an endowment by Judson management. Judson has adopted investment and spending policies for donor restricted Endowments that attempt to provide a reasonably predictable stream of funding for member subsidies and programs supported by its endowments while seeking to maintain the purchasing power of the endowment assets. Donor restricted assets are invested in a manner that is intended to produce results that exceed rates of inflation. Actual returns in any given year may vary from the target. Investment of donor restricted assets is limited to a combination of cash and equivalents and high grade fixed income securities or mutual funds. Judson has a policy of limiting appropriations to a maximum of realized income earned on investments of donor-restricted endowments. SCHEDULE D, PART IV, #2B RESIDENT CUSTODIAN ACCOUNTS: Medicaid residents can request, and in certain cases, Judson is required to maintain their personal funds in a custodian account. These custodial accounts are accounted for separately and are maintained by the nursing facility on the residents behalf. The custodial accounts are listed on the balance sheet of form 990, Part X, Line 21 as custodial account liabilities. true APARTMENT SUBSIDIES FOR RESIDENTS 8 360131 CUSTOMARY CHARGES PROCEDURES FOR MONITORING USE OF GRANT FUNDS Judson may subsidize the cost of care to its residents that have unforeseen health issues, have outlived their financial resources, or have other circumstances where they are no longer able to pay fully for the cost of their monthly maintenance fees on their own. All subsidy requests submitted require means testing be performed and approval by both the organization's CEO and CFO is required before a subsidy request is granted. X X X X false true false false false false false false false CYNTHIA DUNN PRESIDENT/CEO 258595 0 60000 0 1859 0 5200 0 3285 0 328939 0 0 0 WILLIAM E FEHRENBACH VP S. FRANKLIN 0 152543 0 12000 0 7200 0 3500 0 0 0 175243 0 0 JAMES CARNOVALE VP FINANCE JSI/cfo 215108 0 22000 0 6585 0 5200 0 16528 0 265421 0 0 0 HEATHER FREEMONT VP OF SALES 127641 0 49000 0 0 0 3250 0 7883 0 187774 0 0 0 JEAN TURCU DIRECTOR OF SALES-S. FRANKLIN 0 59943 0 102000 0 0 0 3239 0 0 0 165182 0 0 PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN CYNTHIA DUNN - PARTICIPATEs IN A SECTION 457 PLAN WITH NO EMPLOYER CONTRIBUTIONS. A CLEVELAND-CUYAHOGA PORT AUTHORITY 341029691 2013-10-04 32700000 cleveland--cuyahoga port authority false false false A 3770612 0 32700000 0 0 0 377765 0 0 0 0 1893546 2005 true false false true A false false false false 0 false false false true A false false false true false false 0 false 0 true true A true PART IV, #2C NO COMPUTATION DATE HAS BEEN PROVIDED YET. james vail assistant secretary 99317 legal fees PAID TO LAW FIRM false PAGE 6, PART VI, SECTION B, #11B FORM 990 REVIEW PROCESS: The form 990 is reviewed by the Board Audit Committee. PAGE 6, PART VI, SECTION B, #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. PAGE 6, PART VI, SECTION #15A & 15b PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE AND ANNUALLY CONDUCTS 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 BOARD 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. PAGE 6, PART VI, SECTION C, #19 DOCUMENTS AVAILABLE TO PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. page 7, part vii, section a, #1a, column (b) 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: CYNTHIA DUNN - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 10 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 20 HRS JAMES CARNOVALE - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 2 HRS JUDSON - 26 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 2 HRS SOUTH FRANKLIN CIRCLE - 10 HRS WILLIAM FEHRENBACH - TOTAL HOURS PER WEEK = 40, SPLIT: SOUTH FRANKLIN CIRCLE - 40 HRS MARY ELLEN KENNEDY - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON - 40 HRS HEATHER FREEMONT - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON - 20 HRS SOUTH FRANKLIN CIRCLE - 20 HRS JEAN TURCU - TOTAL HOURS PER WEEK = 40, SPLIT: SOUTH FRANKLIN CIRCLE - 40 HRS Page 12, part xi, #5 Reconciliation of Net Assets: MINIMUM PENSION LIABILITY ADJUSTMENT - (1,816,207.) CHANGE IN VALUE OF PERPETUAL TRUSTS - (246,903.) TRANSFER OF NET ASSETS - (2,622,435.) --------------- (4,685,615.) JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 HOME CARE SVC OH 501(c)(3) 9 JUD svcs false JUDSON FOUNDATION 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320048863 FUNDRAISING OH 501(c)(3) 11b-type II JUD svcs false SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 RETIREMENT OH 501(c)(3) 9 JUD svcs false JUDSON SERVICES INC 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320051961 SUPPORT SVCS OH 501(c)(3) 11A-type I N/A false false false false true true false false false false false true false false false false false false true