2025-11-15T11:23:56-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 340714539 JUDSON JUDS 2165321347 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 KENDRA URDZIK PRESIDENT AND CEO 2165321347 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 32451907 0 X WWW.JUDSONSMARTLIVING.ORG X 1906 OH JUDSON IS A NOT-FOR-PROFIT DEDICATED TO ENRICHING THE LIVES OF OLDER ADULTS IN NE OHIO. 9 9 246 159 0 0 3445878 2138064 24982257 29634285 485395 413612 1756059 51270 30669589 32237231 549248 430840 0 0 14795553 14657626 0 0 0 17167182 18615396 32511983 33703862 -1842394 -1466631 68854458 68330033 93287123 94254328 -24432665 -25924295 X SEE SCHEDULE O 1 0 22508131 430840 29526504 SEE SCHEDULE O 364005 118859 JUDSON'S WELLNESS PROGRAMS AT BOTH JUDSON PARK AND JUDSON MANOR PROVIDE OLDER ADULTS WITH OPPORTUNITIES TO ACHIEVE OPTIMUM LEVELS OF INDEPENDENCE AND FOCUS 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. 22872136 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 45 0 1 246 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 KENDRA URDZIK PRESIDENT/CEO 15.00 27.00 X 416900 0 30195 BRIAN WASSIL VP FINANCE JSI/CFO (THRU 10/2024) 15.00 27.00 X 242359 0 9839 CINDY STRUK VP OF HEALTH SERVICES/CHCO 26.00 23.00 X 224195 0 17916 DIANNA HUCKESTEIN VP OF MARKETING & SALES 26.00 16.00 X 178775 0 24495 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 20.00 20.00 X 185032 0 7739 SUZANNE BLOOMFIELD VP OF HR 40.00 0.00 X 175221 0 16216 GARRICK LIPSCOMB CIO 40.00 0.00 X 128255 0 14216 STACY KELLY DIRECTOR OF NURSING 40.00 0.00 X 118195 0 13816 TOM MCGRAW EXECUTIVE DIRECTOR 40.00 0.00 X 104865 0 1139 MEGAN CISLER EXECUTIVE DIRECTOR (BEG. 3/2024) 40.00 0.00 X 96637 0 693 MICHAEL JACKSIC EXECUTIVE DIRECTOR (THRU MID-1/2024) 40.00 0.00 X 4875 0 98 THOMAS NOBBE CHAIR 1.00 3.25 X X 0 0 0 JUDY BODENHAMER VICE CHAIR 1.00 2.25 X X 0 0 0 JAY P CHIP AUWERTER SECRETARY 1.00 2.25 X 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 SAMUEL S HARTWELL TRUSTEE 1.00 2.25 X 0 0 0 KEVIN SHAW TRUSTEE 1.00 1.25 X 0 0 0 THE VERY REV TRACEY LIND TRUSTEE 1.00 2.25 X 0 0 0 CHRISTOPHER SMYTHE TRUSTEE 1.00 1.25 X 0 0 0 1875309 0 136362 10 0 1 0 TOUCHSTONE RENOVATIONS 408 AVON POINTE AVE AVON LAKE OH 44012 RENOVATION SERVICES 1994665 INTELYCARE INC PO BOX 787317 PHILADELPHIA PA 19178 AGENCY STAFFING 1654620 POWERBACK REHABILITATION PO BOX 821322 PHILADELPHIA PA 19182 THERAPY SERVICES 905781 TK ELEVATOR CORPORATION PO BOX 3796 CAROL STREAM IL 60132 ELEVATOR SERVICES 685740 RHC ENTERPRISES INC PO BOX 362 RICHFIELD OH 44286 RENOVATION SERVICES 549389 26 1768956 369108 2138064 RESIDENTIAL FEES 623000 27328928 27328928 MANAGEMENT FEES 900099 2256700 2256700 48657 48657 29634285 411022 411022 40192 0 40192 40192 40192 217266 214676 2590 2590 2590 11078 11078 11078 32237231 29645363 0 453804 8468 8468 422372 422372 1149711 1149711 11274766 4420240 6854526 202880 83128 119752 788201 292410 495791 1242068 444029 798039 78987 37592 41395 2998637 2998637 539905 539905 1267054 1079142 187912 319915 222249 97666 2083048 2083048 100786 76276 24510 44920 22363 22557 2468168 2468168 4901577 4896026 5551 337573 337573 SUPPLIES 1826586 1798074 28512 THERAPY FEES 924838 924838 REPAIRS & MAINTENANCE 342156 331199 10957 FRANCHISE TAX 204756 204756 176490 59121 117369 33703862 22872136 10831726 0 6382223 7085112 1881399 1435665 85186 80900 348997 390563 134764895 83890084 50907456 50874811 7580812 6941754 950496 909255 717889 611973 68854458 68330033 5405170 5362445 11176074 12121069 51551770 51423043 1020 25154109 25346751 93287123 94254328 X -27715893 -29154964 3283228 3230669 -24432665 -25924295 68854458 68330033 X -1466631 -24999 X 0 1 X 1 0 X 1219881 3206839 939260 3445878 991166 9803024 23334319 22781789 23571380 24982257 27328928 121998673 24554200 25988628 24510640 28428135 28320094 131801697 0 0 0 131801697 80510 69882 124033 375240 451214 1100879 80510 69882 124033 375240 451214 1100879 2768537 1907995 1482283 1717487 2316435 10192737 27403247 27966505 26116956 30520862 31087743 143095313 0.92110 0.92550 0.00770 0.00520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1058536 1058536 121588158 75000573 46587585 9710461 7493321 2217140 2407740 1396190 1011550 50874811 DEPOSITS 674603 ENTRY FEES GUARANTEED REFUND 21311367 DUE TO AFFILIATES 3360781 25346751 PART IV, LINE 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. 1 SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 501(C)3 8468 0 RESTRICTED GIFTS 1 APARTMENT SUBSIDIES FOR RESIDENTS 6 422372 PART I, LINE 2: 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 0 0 0 0 0 0 0 0 0 KENDRA URDZIK PRESIDENT/CEO 354186 0 55514 0 7200 0 9400 0 20795 0 447095 0 0 0 BRIAN WASSIL VP FINANCE JSI/CFO (THRU 10/2024) 221859 0 20500 0 0 0 9700 0 139 0 252198 0 0 0 CINDY STRUK VP OF HEALTH SERVICES/CHCO 216995 0 0 0 7200 0 8900 0 9016 0 242111 0 0 0 DIANNA HUCKESTEIN VP OF MARKETING & SALES 166775 0 12000 0 0 0 3700 0 20795 0 203270 0 0 0 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 165032 0 20000 0 0 0 7600 0 139 0 192771 0 0 0 SUZANNE BLOOMFIELD VP OF HR 175221 0 0 0 0 0 7200 0 9016 0 191437 0 0 0 A OHIO HIGHER EDUCATIONAL FACILITY COMMISSION 346849674 67756DXL5 2020-11-05 51947247 PAY COSTS OF HOSPITAL 0 0 0 A 524204 51947247 3197503 1042611 888135 19111865 27707133 2022 1 0 1 1 A 0 1 1 1 0 0.00860 0.00860 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 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 III, LINE 2 EFFECTIVE JULY 8, 2024, JUDSON HOME CARE (JUDSON) ENTERED INTO A JOINT VENTURE WITH OVERLOOK, WHICH BEGAN OPERATIONS AUGUST 14, 2024, OPERATING AS HOSPICE OF GREATER CLEVELAND. THE PURPOSE OF HOSPICE OF GREATER CLEVELAND IS TO DEVELOP AND OPERATE AS A HOSPICE PROVIDER FOR THE ELDERLY IN CUYAHOGA COUNTY, OHIO. FORM 990, PART III, LINE 4A JUDSON OPERATED 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 OFFERED 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 PROGRAM AND A UNIQUE RELATIONSHIP WITH CASE WESTERN RESERVE UNIVERSITY. JUDSON ALSO OFFERED 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. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS REVIEWED BY THE BOARD AUDIT COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED OFF ON BY ALL BOARD MEMBERS. IF AN INDIVIDUAL DISCLOSES A CONFLICT, THE GOVERNANCE COMMITTEE WILL REVIEW AND DETERMINE WHETHER AN ACTUAL, POTENTIAL OR PERCEIVED CONFLICT EXISTS. FOR THOSE OCCURRENCES IN WHICH A CONFLICT EXISTS, INDIVIDUALS WITH CONFLICTS WILL BE ASKED TO RECUSE THEMSELVES FROM A VOTING MATTER. THE INDIVIDUAL WOULD ALSO BE EXCLUDED FROM RECEIVING RELATED MATERIALS AND WILL BE ASKED TO AVOID INFLUENCING OTHERS. 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 ISCUSSES 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 XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUSTS -24,999. 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: 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 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 SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 RETIRMENT 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 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 JUDSON FOUNDATION D 62867 FMV JUDSON HOMECARE D 58489 FMV JUDSON FOUNDATION S 1000000 FMV JUDSON FOUNDATION E 2580465 FMV JUDSON FOUNDATION C 622058 FMV SOUTH FRANKLIN CIRCLE C 1146898 FMV