2014-11-12T11:36:14-06:00 2013-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2013-01-01 340714539 Judson % GEORGE KAMPOSEK JUDS 2167912969 2181 Ambleside Road Suite Cleveland OH 44106 JAMES J CARNOVALE CPA CFO 2167912688 2014-11-12 true Tracy L Bender CPA P01048121 2167912688 2013 2015-11-30 17:44:51Z CYNTHIA DUNN 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 32140476 false X www.judsonsmartliving.org X 1906 OH TO PROVIDE PROGRAMS AND LIVING OPTIONS FOR INDIVIDUALS TAKING RESPONSIBILITY FOR THEIR SUCCESSFUL AGING. 6 6 527 352 0 141350 129570 30580735 28914173 121337 74672 897015 1359021 31740437 30477436 121824 103622 0 0 15916005 15319341 0 0 0 14224358 13809497 30262187 29232460 1478250 1244976 37753191 40060981 58789448 54843699 -21036257 -14782718 TO PROVIDE PROGRAMS AND LIVING OPTIONS FOR INDIVIDUALS TAKING RESPONSIBILITY FOR THEIR SUCCESSFUL AGING. 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 25741591 29654941 Health Care delivery: RESIDENTIAL CARE TO THE ELDERLY INCLUDING NURSING CARE UNDER TITLES 18 AND 19, ALZHEIMER CARE, ASSISTED AND INDEPENDENT RESIDENTIAL LIVING ACCOMMODATIONS, THERAPY (PHYSICAL, OCCUPATIONAL, SPEECH) AND OTHER HEALTH AND SOCIAL SERVICES. Average daily census for 2013: Assisted Living - 57; Alzheimers - 20; Independent Living - 144. The Total average daily census for nursing care was 125 for 2013 of which 54 was the medicaid portion equating to 43% medicaid utilization. 245588 177405 Wellness Programs: HEALTH AND WELLNESS PHYSICAL FACILITIES CONSIST OF A STATE OF THE ART FITNESS CENTER AND POOL WITH HOT TUB, AVAILABLE TO RESIDENTS (130 residents during 2013) AND OUTSIDE COMMUNITY (240 individuals during 2013). PROGRAMS OFFERED ON BOTH INDIVIDUAL AND GROUP BASIS, INCLUDE AQUATIC THERAPY (SPECIALIZED MODALITIES FOR ARTHRITIC SENIORS, SWIMMING LESSONS, ETC.), YOGA, AND STRENGTH TRAINING. THERE ARE TWO INDIGENT COMMUNITY PARTICIPANTS TO WHOM ALL STANDARD PARTICIPATION FEES ARE WAIVED. IN ADDITION, THERE ARE SIX SATELLITE SITES, serving 70 individuals during 2013, WHERE EXERCISE PROGRAMS ARE HELD AND DISEASE PREVENTION, NUTRITION, AND OTHER EDUCATIONAL INFORMATION IS MADE AVAILABLE TO AREA SENIORS. 169184 197544 PATIENT & FAMILY ENRICHMENT PROGRAMS: DAY ENRICHMENT CENTER IS A COMMUNITY BASED GROUP PROGRAM DESIGNED TO MEET THE NEEDS OF FUNCTIONALLY IMPAIRED ADULTS THROUGH A FULL DAY OF STRUCTURED ACTIVITIES; SUCH AS MODIFIED EXCERCISE TO MUSIC, LIFE SHARING DISCUSSIONS, GARDENING, ART AND MUSIC, CURRENT EVENTS, COOKING AND BAKING SESSIONS, SPECIAL EVENTS AND HOLIDAY PARTIES, WOODWORKING AND OTHER CRAFTS, AND GUIDED DAY TRIPS. TWO MEALS PER DAY ARE PROVIDED AND HEALTH MONITORING PROGRAMS ARE ALSO AVAILABLE. THE CENTER IS OPEN (OTHER THAN MAJOR HOLIDAYS) MONDAY TO FRIDAY 8:30 AM TO 4:30 PM. SERVICES PROVIDED INCLUDE AN INTER-GENERATIONAL COMPONENT PROVIDED BY YOUTH AND YOUNG ADULTS. Total attendance for 2013 was 2,850 of which 100% received medicaid assistance. 26156363 true false 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 68 0 true 527 true false false false false false false false false false false X 6 6 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 1.5 X X 0 0 0 CATHERINE S KOPPELMAN SECRETARY 1.0 2.25 X 0 0 0 JAY AUWERTER Treasurer 1.0 2.5 X X 0 0 0 W A BAESLACK III trustee 1.0 2.25 X 0 0 0 SAMUEL S HARTWELL trustee 1.0 2.25 X 0 0 0 AMY VEGH TRUSTEE 1.0 2.25 X 0 0 0 CYNTHIA DUNN PRESIDENT/CEO 10.0 32.0 X 336887 0 12738 WILLIAM E FEHRENBACH VP S. FRANKLIN 0.0 40.0 X 0 171560 8957 JAMES CARNOVALE VP FINANCE JSI/cfo 24.0 18.0 X 237658 0 19169 KENDRA URDZIK VP JUDSON HOME CARE 0.0 40.0 X 0 79360 18020 MARY ELLEN KENNEDY VP JUDSON PARK 40.0 0.0 X 104570 0 20587 HEATHER FREEMONT VP SALES JUDSON PARK 40.0 0.0 X 126684 0 5611 JAMES VAIL ASSISTANT SECRETARY 1.0 3.5 X 0 0 0 LEROY CALL VICE PRESIDENT JUDSON PARK 20.0 0.0 X 75000 0 0 RON VOJACIK VP-JUDSON FOUNDATION 0.0 20.0 X 0 21718 0 JEAN TURCU DIRECTOR OF SALES-S. FRANKLIN 0.0 40.0 X 0 147018 5778 880799 419656 90860 4 false true false GENESIS ELDERCARE REHABILITATION SE PO BOX 7247-6524 PHILADELPHIA PA 191706524 THERAPY 1692237 touchstone renovations 29400 lincoln BAY VILLAGE OH 44140 renovation 471988 PRELUDE SERVICES 3911 HARTZDALE DRIVE CAMP HILL PA 17011 IT MANAGEMENT 428452 SCHNEIDER SMELTZ RANNEY LAFOND 1111 SUPERIOR AVE SUITE 1000 CLEVELAND OH 44114 LEGAL 153437 THE METROHEALTH SYSTEM PO BOX 73122 CLEVELAND OH 44193 MEDICAL 143000 7 129570 129570 RESIDENTIAL FEES 623000 28914173 28914173 28914173 132380 132380 0 0 62984 62984 0 62984 62984 1605332 1593615 69425 11717 -69425 -57708 -57708 0 0 0 MANAGEMENT FEE 900099 622419 622419 TRUST FUND INCOME 900099 130580 130580 MISCELLANEOUS REVENUE 900099 148276 148276 394762 214442 180320 1296037 30477436 30029890 317976 0 103622 103622 0 0 863904 863904 0 11713819 11018330 695489 216839 189955 26884 1102884 966147 136737 1421895 1245607 176288 0 127312 127312 0 0 0 7836 7836 795539 548018 247521 174282 174282 559589 406225 153364 433976 29434 404542 0 1747418 1744456 2962 159617 131447 28170 0 25321 5665 19656 1546256 1546256 0 3116509 3116509 213001 112579 100422 THERAPY FEES 1556027 1556027 UNIFORMS AND MEDICAL SUPPLIES 2113530 2113530 FRANCHISE PERMIT FEE 612246 612246 SPECIAL EVENTS 29329 24839 4490 591709 511189 80520 29232460 26156363 3076097 0 167274 884111 1879433 39143 122691 111500 1869832 3039903 0 0 0 0 0 0 148647 130075 227558 376022 86257105 59105706 28373664 27151399 4273928 6964338 0 0 0 0 587244 786231 102920 578259 37753191 40060981 8919656 5456806 0 0 12208594 11913001 27690000 31498148 8087 9851 0 0 3498181 0 0 0 6464930 5965893 58789448 54843699 X -25200806 -19232670 348200 415071 3816349 4034881 -21036257 -14782718 37753191 40060981 X 1244976 109497 4899066 X false true X true false X 149642 139646 407713 4393481 129570 5220052 29488619 29701470 30269299 30580735 28914173 148954296 0 0 0 29638261 29841116 30677012 34974216 29043743 154174348 0 0 0 154174348 155266 97468 142760 188624 132380 716498 0 155266 97468 142760 188624 132380 716498 0 500302 600866 668981 828405 1115717 3714271 30293829 30539450 31488753 35991245 30291840 158605117 0.97206 0.97654 0.00452 0.00407 X false true X 1112953 25514 31445 849 1106173 1064856 48097 1112953 1038308 500 26048 1064856 1033653 1000 3655 1038308 1047369 -13716 1033653 0.97780 0.02220 false false 0 1058536 1058536 0 72567433 48358513 24208920 0 0 11138006 9800755 1337251 0 1493129 946437 546692 27151399 0 DEPOSITS 328400 ENTRY FEES GUARANTEED REFUND 4428364 DERIVATIVE AGREEMENTS 0 DUE TO AFFILIATES 1209129 5965893 SCHEDULE D, PART V, #4 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 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 7 103622 CUSTOMARY CHARGES SCHEDULE I, PART I, #2 Judson provides subsidy assistance to its residents who are no longer able to meet the cost of monthly maintenance fees on their own. ALL SUBSIDIES REQUIRE APPROVAL OF CEO & CFO AND are awarded ONLY AFTER MEANS TESTING. X X X X false true false false false false false false false CYNTHIA DUNN PRESIDENT/CEO 249687 0 80000 0 7200 0 12738 0 0 0 349625 0 0 0 WILLIAM E FEHRENBACH VP S. FRANKLIN 0 146360 0 18000 0 7200 0 8957 0 0 0 180517 0 0 JAMES CARNOVALE VP FINANCE JSI/cfo 205458 0 25000 0 7200 0 6898 0 12271 0 256827 0 0 0 JEAN TURCU DIRECTOR OF SALES-S. FRANKLIN 0 61048 0 85970 0 0 0 5778 0 0 0 152796 0 0 SCHEDULE J, PART I, #4B 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 0 0 32700000 0 0 0 377765 0 0 0 30428689 1893546 2005 true false false true A false false false false 0.00000 0.00000 0.00000 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 153437 legal fees PAID TO LAW FIRM false PAGE 6, PART VI, SECTION B, #11B The form 990 is reviewed by the Board Audit Committee. PAGE 6, PART VI, SECTION B, #12C 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 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 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) 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 - 24 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 2 HRS SOUTH FRANKLIN CIRCLE - 12 HRS WILLIAM FEHRENBACH - TOTAL HOURS PER WEEK = 40, SPLIT: SOUTH FRANKLIN CIRCLE - 40 HRS KENDRA URDZIK - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON HOME CARE - 40 HRS MARY ELLEN KENNEDY - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON - 40 HRS HEATHER FREEMONT - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON - 40 HRS JEAN TURCU - TOTAL HOURS PER WEEK = 40, SPLIT: SOUTH FRANKLIN CIRCLE - 40 HRS Page 12, part xi, #5 MINIMUM PENSION LIABILITY ADJUSTMENT - 4,254,058. CHANGE IN VALUE OF PERPETUAL TRUSTS - 218,532. TRANSFER OF NET ASSETS - 426,476. --------------- 4,899,067. 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