2016-11-15T12:50:32-07:00 2015-12-31 990 2015-01-01 161376699 MENORAH CAMPUS INC MENO 7166393330 2700 North Forest Road Getzville NY 140681527 Robert Mayer President / CEO / CFO 7166393330 2016-11-15 2015 2017-02-10 21:41:12Z Weinberg Campus Robert Mayer 2700 North Forest Road Getzville NY 140681527 17706227 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. 14 13 226 13 0 0 185472 48821 12608743 12147043 170054 4865302 255505 191054 13219774 17252220 0 0 0 0 4539085 4453141 0 0 0 8373666 7929133 12912751 12382274 307023 4869946 78844269 78835939 46198272 43505489 32645997 35330450 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 9290835 0 12015712 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. 119074 0 131331 Menorah Campus, Inc. operates an adult social day program which offers a safe and comfortable environment for individuals who are seeking socialization and recreation during the day. Features include assistance with personal care and a structured activity program, including field trips. 0 0 0 9409909 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 114 0 226 1 0 0 0 0 0 0 0 0 0 0 X 14 13 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 J Rodwin Chairman 0.2 0.8 X X 0 0 0 S Shapiro Vice Chairman 0.2 0.8 X X 0 0 0 R Gordon Secretary 0.2 0.8 X X 0 0 0 S Barzman Director 0.2 0.8 X 0 0 0 A Gutierrez Director 0.2 0.8 X 0 0 0 L Cohen Director 0.2 0.8 X 0 0 0 L Katz Director 0.2 0.8 X 0 0 0 C Komm Director 0.2 0.8 X 0 0 0 H Polakoff Director 0.2 0.8 X 0 0 0 K Rogers Chairman 0.2 0.8 X X 0 0 0 J Schechter First Vice Chair & Treasurer 0.2 0.8 X X 0 0 0 E Setel Director 0.2 0.8 X 0 0 0 J Wisbaum Director 0.2 0.8 X 0 0 0 D Dunkelman President 32 8 X X 680376 0 21700 M Criden Director 0.2 0.8 X 0 0 0 O Tobbe Director 0.2 0.8 X 0 0 0 R Dressel Vice President 32 8 X 289898 0 105145 R Mayer Vice President 32 8 X 302251 0 91168 1272525 0 218013 3 0 1 0 Sodexo Operations LLC PO Box 81049 Woburn MA 018131049 Mgmt Svc for Dietary 2251209 Unidine Corporation 1000 Washington Street Suite 510 Boston MA 02118 Mgmt Svc for Dietary 750000 Diversified Services LLC 2900 Delaware Ave Kenmore NY 14217 Therapy Services 394746 Freed Maxick CPAs 424 Main Street Buffalo NY 14202 Accounting/Consulting 332372 Kavinoky & Cook 726 Exchange Street Suite 800 Buffalo NY 14210 Legal 294916 11 0 540 0 0 0 48281 0 48821 Shared Services 561000 12015712 12015712 0 0 Garden Club - Social Day Care 624100 131331 131331 0 0 0 0 0 0 12147043 61436 0 0 61436 0 0 0 0 0 0 0 0 57663 0 0 0 57663 0 57663 0 0 57663 0 5257873 0 454007 0 4803866 4803866 0 0 4803866 0 Deli 453220 56536 0 0 56536 Gift Shop 453220 29625 0 0 29625 47230 0 0 47230 133391 17252220 12147043 0 5056356 1272525 1272525 1990798 1990798 395294 49184 346110 587765 587765 206759 160164 46595 1081780 691261 390519 287142 287142 92140 92140 0 93228 93228 56775 11681 45094 208505 208505 631517 579791 51726 12831 3474 9357 1368364 1362356 6008 2260369 2260369 797745 797745 Maintenance Supplies 306341 306341 0 0 Food Expense 150340 150340 0 0 Contracted Services 209940 156443 53497 0 Licenses and Taxes 81170 0 81170 0 290946 208969 81977 12382274 9409909 2972365 0 401548 465648 467216 215372 17617 16189 803388 615846 84201345 50541091 35555765 33660254 10646220 10150684 30952515 33711946 78844269 78835939 2570998 4418484 348839 345558 9416000 5915000 32770848 31263173 1091587 1563274 46198272 43505489 X 29618891 32311051 1109494 1101284 1917612 1918115 32645997 35330450 78844269 78835939 X 4869946 -10490 0 0 0 -2175003 X 0 1 X 1 1 1 X 316768 545252 1470272 185472 48821 2566585 12724860 12529839 12832450 12608743 12147043 62842935 444401 120823 90115 197025 133391 985755 0 0 0 0 0 0 0 0 0 0 0 0 13486029 13195914 14392837 12991240 12329255 66395275 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66395275 99967 312521 456843 228534 119099 1216964 0 0 0 0 0 0 99967 312521 456843 228534 119099 1216964 0 0 0 0 0 0 0 0 0 0 0 0 13585996 13508435 14849680 13219774 12448354 67612239 0.98200 0.98300 0.01800 0.01700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1917612 503 0 0 0 0 1918115 1959011 33601 0 0 0 75000 1917612 1969925 0 -10914 0 0 0 1959011 1695963 273962 0 0 0 0 1969925 1695963 0 0 0 0 0 1695963 0 1 0 1 0 0 2436301 2436301 0 57432206 30289610 27142596 0 0 0 0 0 24224001 20251481 3972520 0 108837 0 108837 33660254 Reserve for Replacement 1532583 F HUD Sinking Fund 5240269 F Cash Held in Trust 3042560 F Funded Depreciation 17296 F Escrow Deposits 317976 F 10150684 Deferred Costs 821142 Due from Affiliates, net 32569425 Other Receivables 321379 33711946 Refundable Advance 39319 Pension Liability 1523955 1563274 X Schedule D, Part V, Line 4 The intended use of these endowment funds is the utilization of income generated from the permanently restricted assets for the benefit of Menorah Campus, Inc. Schedule D, Part X, Line 2 The Company is a not-for-profit corporation as described in Section 509(a) of the Internal Revenue Code and is exempt from federal income taxes on related income pursuant to Section 501(c)(3) of the Code. Accordingly, no provision for Federal Income Taxes is included in the financial statements. The Company files its Return of Organization Exempt from Income Tax in the U.S. federal jurisdiction and its Annual Filing of Charitable Organizations in New York State. X X X X X X 0 1 0 0 0 0 0 0 1 1 D Dunkelman President 679111 0 0 0 1265 0 0 0 21700 0 702076 0 0 0 R Mayer Vice President 188727 0 0 0 113524 0 85000 0 6168 0 393419 0 113524 0 R Dressel Vice President 170454 0 0 0 119444 0 80000 0 25145 0 395043 0 119444 0 Schedule J, Part I, Line 4 David Dunkelman, President of Menorah Campus, Inc.; Robert Mayer, VP of Finance of Menorah Campus, Inc.; and Randi Dressel, Chief Operating Officer of Menorah Campus, Inc. participate in a nonqualified supplemental retirement plan. During 2015, 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 2015. As of 12/31/2015, only David Dunkelman was substantially vested in the Plan. During 2015, Robert Mayer and Randi Dressel received payments from the plan of $113,524 and $119,444, respectively, which were part of amounts contributed to the plan in previous years. Schedule J, Part I, Line 8 Pursuant to their written contracts, David Dunkelman, Robert Mayer, and Randi Dressel are each paid a fixed salary each year. A Amherst Development Corporation 2010-10-19 12530000 To pay down prior construction loans and to get a lower interest rate 0 0 0 A 0 0 0 0 0 0 253181 0 0 0 12276819 0 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 Samuel Shapiro Director 294916 Legal Services 0 Schedule L, Part IV 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. Form 990, Part VI, Section A, Line 2 S. Shapiro, J Rodwin, and J Wisbaum's husband have a business relationship with one another. S. Shapiro, J Rodwin, 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 after it has been reviewed by our independent accountants. 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 and approval of the President/CEO's multiple-year contract with Menorah Campus, Inc. is based on an independent analysis performed outside of the organization and was approved in 2008. The determination of the VP-Finance 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 Net Assets related to Defined Benefit Pension Plan - <$391,488>; Settlement Expense - <$1,783,515> Amherst Towne Senior Apartments Inc 2700 North Forest Road Getzville NY 14068 510501768 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Greenwood Residences Inc 2700 North Forest Road Getzville NY 14068 161345198 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Menorah Campus Adult Home Inc 2700 North Forest Road Getzville NY 14068 161376702 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Menorah Campus Independent Senior Apartments Inc 2700 North Forest Road Getzville NY 14068 161376701 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Rosa Coplon Jewish Home & Infirmary 2700 North Forest Road Getzville NY 14068 160743145 Healthcare NY 501(c)(3) 9 Menorah Campus Inc 1 Amherst Glen Senior Apartments Inc 2700 North Forest Road Getzville NY 14068 264693544 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Amherst Ridge Senior Apartments Inc 2700 North Forest Road Getzville NY 14068 455573092 Housing NY 501(c)(3) 9 Menorah Campus Inc 1 Menorah Campus Health Services Inc 2700 North Forest Road Getzville NY 14068 455282970 Healthcare NY 501(c)(3) 9 Menorah Campus Inc 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 Rosa Coplon Jewish Home & Infirmary j 5989366 Review of applicable financial records showing related company activity Menorah Campus Adult Home Inc j 1881509 Review of applicable financial records showing related company activity Menorah Campus Independent Senior Apartments Inc j 3643984 Review of applicable financial records showing related company activity Rosa Coplon Jewish Home & Infirmary d 1452409 Review of applicable financial records showing related company activity Menorah Campus Adult Home Inc d 928409 Review of applicable financial records showing related company activity Menorah Campus Independent Senior Apartments Inc d 330054 Review of applicable financial records showing related company activity Greenwood Residences Inc q 1098885 Review of applicable financial records showing related company activity Amherst Towne Senior Apartments Inc q 240229 Review of applicable financial records showing related company activity Amherst Glen Senior Apartments Inc q 197545 Review of applicable financial records showing related company activity