2015-05-14T18:09:22-05:00 2014-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2013-07-01 800291740 JEWISH SENIOR LIVING GROUP JEWI 4153342500 302 SILVER AVENUE SAN FRANCISCO CA 94112 DANIEL RUTH PRESIDENT/CEO 4153342500 2015-05-13 1 LINDSEY PARNELL P00546853 4159561500 2013 2016-02-25 16:41:14Z DANIEL RUTH 302 SILVER AVENUE SAN FRANCISCO CA 94112 8103111 0 X WWW.JEWISHSENIORLIVINGGROUP.ORG 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. 9 8 50 8 0 0 0 1875000 8229888 5971509 0 0 4427 256602 8234315 8103111 0 344198 0 0 5903957 5304985 0 0 0 2195288 1560371 8099245 7209554 135070 893557 1631779 1620153 2328214 1413292 -696435 206861 X SEE SCHEDULE O. 0 0 3808359 344198 5255480 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMAN RESOURCE SERVICES, INFORMATION-TECHNOLOGY SERVICES AND FUND DEVELOPMENT SERVICES TO THE HEBREW HOME AGED DISABLED DBA JEWISH HOME OF SAN FRANCISCO. 188411 260004 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMAN RESOURCE SERVICES, INFORMATION-TECHNOLOGY SERVICES, AND FUND DEVELOPMENT SERVICES TO JEWISH HOME AND SENIOR LIVING FOUNDATION. 288608 398275 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMAN RESOURCE SERVICES, INFORMATION-TECHNOLOGY SERVICES, AND WEBSITE MANAGEMENT TO 899 CHARLESTON DBA MOLDAW FAMILY RESIDENCES. 227793 314352 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMAN RESOURCE SERVICES, AND WEBSITE MGMT SERVICES TO BAY AREA SENIOR HEALTH SERVICES. THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, IT SERVICES, HUMAN RESOURCE SERVICES, AND WEBSITE MGMT TO OSHMAN FAMILY JCC. 227793 314352 4513171 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 17 0 50 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X VICTOR MEINKE 4155622690 302 SILVER AVENUE SAN FRANCISCO CA 94112 DANIEL RUTH PRESIDENT AND CEO, TRUSTEE 7.30 32.70 X X 538530 0 178257 MICHAEL ADLER TRUSTEE, SECRETARY 1.00 0.00 X X 0 0 0 DAVID FRIEDMAN TRUSTEE, CHAIR 1.00 1.00 X X 0 0 0 DAVID STEIRMAN TRUSTEE, TREASURER 1.00 2.00 X X 0 0 0 DAVID DUNKELMAN TRUSTEE 1.00 0.00 X 0 0 0 ALEX GERSZNOWICZ TRUSTEE 1.00 2.00 X 0 0 0 JAMES KOSHLAND TRUSTEE 1.00 0.00 X 0 0 0 LARRY MARKS TRUSTEE 1.00 2.00 X 0 0 0 MARTIN STEIN TRUSTEE 1.00 1.00 X 0 0 0 VIC MEINKE CHIEF FINANCIAL OFFICER 8.00 32.00 X 229267 0 36857 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 6.00 35.00 X 214778 0 94135 KATHY BURKLE CHIEF INFORMATION OFFICER 18.80 21.20 X 208107 0 21169 TERRENCE SCOTT CONTROLLER 4.00 36.00 X 147582 0 43404 DAVID ROBERTSON IT OPERATIONS MANAGER 5.00 35.00 X 119585 0 13034 ROSABELLA BRAY BUSINESS OFFICE MANAGER 3.60 36.40 X 113358 0 17000 MARILYN ISRAEL DIRECTOR, STRATEGIC PROJECTS 2.00 38.00 X 108029 0 5930 JOHN PIOTROWSKI IT PROGRAM OFFICER MANAGER 14.00 26.00 X 105868 0 7403 1785104 0 417189 12 0 1 0 VACO SAN FRANCISCO LLC 5410 MARYLAND WAY SUITE 460 BRENTWOOD TN 37027 IT CONSULTING SERVICE 450846 NETWORK MANAGEMENT CORPORATION PO BOX 41778 SACRAMENTO CA 95841 NETWORK MANAGEMENT SUPPORT 326228 STRATA DECISION TECHNOLOGY LLC DEPT 106054 PO BOX 150497 HARTFORD CT 06115 IT SERVICE 211476 XEROX FINANCIAL SERVICES PO 202882 DALLAS TX DALLAS TX 753202882 SERVICE 162205 MICROSOFT CORPORATION 6100 NEIL ROAD RENO NV 895111137 SERVICE 101780 5 1875000 1875000 SERVICE FEES REVENUE 900099 5971509 5971509 5971509 OTHER OPERATING REVENU 900099 252989 252989 PARKING REVENUE 900099 3613 3613 256602 8103111 6228111 0 0 X 344198 344198 1533154 708326 824828 3037831 2667496 370335 214451 182086 32365 248889 179170 69719 270660 178636 92024 60597 60597 750449 143757 606692 4172 4172 204333 38750 165583 29689 29689 254879 254879 18231 3724 14507 19953 19953 127327 127327 58136 58136 LICENSES AND FEES 7632 7632 24973 13214 11759 7209554 4513171 2696383 0 725106 771675 124887 264766 60164 80999 503165 253649 326673 249516 50042 253197 344907 1631779 1620153 2232279 1084715 95935 328577 2328214 1413292 X -696435 206861 -696435 206861 1631779 1620153 893557 9739 0 X 0 1 X 1 0 X X X X 0 0 0 HEBREW HOME FOR AGED DISABLED 940545320 7 1 1 1 0 JEWISH HOME & SENIOR LIVING FOUNDATION 020724278 7 1 1 1 0 899 CHARLESTON 030594291 7 1 1 1 0 3 0 PART I, LINE 11H, COLUMN VII THE ORGANIZATION PROVIDES FINANCE AND ACCOUNTING, HUMAN RESOURCE, INFORMATION-TECHNOLOGY AND OTHER ADMINISTRATIVE BACK OFFICE SERVICES TO THESE SUPPORTED ORGANIZATIONS LISTED. DIRECTORS OF THE ORGANIZATION SPEND AN AVERAGE OF 2 HOURS PER WEEK AT THESE SUPPORTED ORGANIZATIONS. REFER TO DESCRIPTION OF PROGRAM SERVICE ACTIVITIES IN PART III, LINES 4A, 4B, AND 4C FOR DETAIL OF SERVICES PROVIDED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 452562 243704 208858 50603 9945 40658 249516 DEFERRED COMPENSATION - RABBI TRUST 328577 328577 X PART X, LINE 2: U.S. GAAP REQUIRES THE FOUNDATION TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE FOUNDATION 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. 0 BAY AREA SENIOR HEALTH SERVICES INC 302 SILVER AVENUE SAN FRANCISCO CA 94112 454293287 344198 CANCELLATION OF DEBT 0 1 X X X X X 0 1 0 0 0 0 0 0 0 DANIEL RUTH PRESIDENT AND CEO, TRUSTEE 538530 0 0 0 0 0 127241 0 51016 0 716787 0 0 0 VIC MEINKE CHIEF FINANCIAL OFFICER 216767 0 12500 0 0 0 7072 0 29785 0 266124 0 0 0 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 191136 0 12500 0 11142 0 79055 0 15080 0 308913 0 0 0 KATHY BURKLE CHIEF INFORMATION OFFICER 200607 0 7500 0 0 0 6089 0 15080 0 229276 0 0 0 TERRENCE SCOTT CONTROLLER 135082 0 12500 0 0 0 3075 0 40329 0 190986 0 0 0 PART I, LINE 4B DANIEL RUTH: CONTRIBUTION TO 457(F) PLAN $113,791 SHERIE KOSHOVER: CONTRIBUTION TO 457(F) PLAN $66,063 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, D.B.A. THE JEWISH HOME OF SAN FRANCISCO, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON DBA MOLDAW FAMILY 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 B, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD OF TRUSTEES PRIOR TO FILING. MANAGEMENT OF THE ORGANIZATION REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX RETURN PREPARATION FIRM TO ANSWER ANY QUESTIONS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH TRUSTEE AND PRINCIPAL OFFICER OF THE ORGANIZATION AND EACH MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY SIGNS THE CONFLICT OF INTEREST STATEMENT AND DISCLOSURE FORM. THE BOARD OF TRUSTEES REVIEWS AND DETERMINES IF ANY CONFLICTS OF INTEREST EXIST AND TAKES THE APPROPRIATE ACTION AS OUTLINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE ANNUAL COMPENSATION PACKAGE FOR THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER BASED ON VARIOUS FACTORS SUCH AS: 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 SUCH AS 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, AUDITED FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 143,757. MANAGEMENT AND GENERAL EXPENSES 606,692. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750,449. HEBREW HOME FOR AGED DISABLED 302 SILVER AVE SAN FRANCISCO CA 94112 940545320 SEE PART VII CA 501(C)(3) 7 N/A 0 JEWISH HOME AND SENIOR LIVING FOUNDATION 302 SILVER AVE SAN FRANCISCO CA 94112 020724278 SEE PART VII CA 501(C)(3) 7 N/A 0 BAY AREA JEWISH SENIOR LIFE 302 SILVER AVE SAN FRANCISCO CA 94112 455092344 SEE PART VII CA 501(C)(3) 11A JEWISH SENIOR LIVING GROUP 0 899 CHARLESTON 899 E CHARLESTON ROAD PALO ALTO CA 94303 030594291 SEE PART VII CA 501(C)(3) 7 JEWISH SENIOR LIVING GROUP 1 BAY AREA SENIOR HEALTH SERVICES INC 302 SILVER AVENUE SAN FRANCISCO CA 94015 454293287 MANAGEMENT CO CA SEE PART VII C 50000 1.00000 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 BAY AREA SENIOR HEALTH SERVICES INC B 344198 BOOK VALUE PART II, LINE 1, COL (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, LINE 2, COL (B) 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, LINE 3, COL (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, LINE 4, COL (B) BAY AREA JEWISH SENIOR LIFE TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. PART IV, LINE 1, COL (D) JEWISH SENIOR LIVING GROUP IS THE DIRECT CONTROLLING ENTITY.