2014-11-06T15:25:50-06:00 2013-12-31 381357951 PLANTE & MORAN PLLC 65 EAST STATE ST STE 600 COLUMBUS OH 43215 990 2013-01-01 311345871 JEWISH HOME OF CINCINNATI INC JEWI 5137543100 5467 CEDAR VILLAGE DRIVE MASON OH 45040 CAROL SILVER ELLIOTT CEO/PRESIDENT 5137543100 2014-10-28 1 BERNIE OSTROWSKI P00366367 6148493000 2013 2015-11-30 17:44:51Z CEDAR VILLAGE CAROL SILVER ELLIOTT 5467 CEDAR VILLAGE DRIVE MASON OH 45040 23358252 0 X WWW.CEDARVILLAGE.ORG X 1997 OH CEDAR VILLAGE PROVIDES RESIDENTS OF THE GREATER CINCINNATI COMMUNITY WITH THE HIGHEST QUALITY HEALTHCARE, SENIOR RESIDENTIAL AND COMMUNITY SERVICES, IN KEEPING WITH JEWISH VALUES. THE MISSION OF CEDAR VILLAGE IS THAT AGING WILL BE AN ENRICHING AND A FULFILLING EXPERIENCE. 25 25 560 0 19067 15069 0 0 21460400 23437174 651 296405 71846 -375587 21532897 23357992 0 0 0 0 14675291 15260244 0 0 0 8512057 9178590 23187348 24438834 -1654451 -1080842 29356436 29954169 18289309 17953688 11067127 12000481 CEDAR VILLAGE PROVIDES RESIDENTS OF THE GREATER CINCINNATI COMMUNITY WITH THE HIGHEST QUALITY HEALTHCARE, SENIOR RESIDENTIAL AND COMMUNITY SERVICES, IN KEEPING WITH JEWISH VALUES. THE MISSION OF CEDAR VILLAGE IS THAT AGING WILL BE AN ENRICHING AND A FULFILLING EXPERIENCE. 0 0 18118714 0 21069090 OPERATION OF A 162 BED MEDICARE/MEDICAID LICENSED NURSING FACILITY AND A 172 BED LICENSED RESIDENTIAL FACILITY 1212076 0 1467234 OPERATION OF CEDAR VILLAGE HOME CARE, A NON-MEDICAL PRIVATE DUTY AIDE SERVICE. 582953 0 902517 OPERATION OF HOSPICE. 19913743 1 0 0 1 0 0 0 0 0 1 1 0 0 0 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 0 0 0 0 0 0 1 1 1 0 0 1 50 0 1 560 1 1 1 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 OH X JAN WOOLES 5137543100 5467 CEDAR VILLAGE DRIVE MASON OH 45040 BOB ROSEN CHAIR 1.00 0.00 X X 0 0 0 CHARLES BISSINGER JR TREASURER 1.00 0.00 X X 0 0 0 RACHEL SCHILD VICE CHAIR 1.00 0.00 X X 0 0 0 BARB REED CHAIR ELECT 1.00 0.00 X X 0 0 0 MICHAEL KADETZ ASSISTANT TREASURER 1.00 0.00 X X 0 0 0 MARK MAYER ASSISTANT SECRETARY 1.00 0.00 X X 0 0 0 MERRIE STILLPASS ASSISTANT SECRETARY 1.00 0.00 X X 0 0 0 JAY PRICE IMMEDIATE PAST CHAIR 1.00 1.00 X 0 0 0 WILBUR COHEN BOARD MEMBER 1.00 1.00 X 0 0 0 RABBI RUTH ALPERS BOARD MEMBER 1.00 0.00 X 0 0 0 LEIGH FAULK BOARD MEMBER 1.00 0.00 X 0 0 0 JAN FRANKEL BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE GUTTER BOARD MEMBER 1.00 0.00 X 0 0 0 LOUIS GUTTMAN BOARD MEMBER 1.00 0.00 X 0 0 0 DR RICHARD GOLDFARB BOARD MEMBER 1.00 0.00 X 0 0 0 BOB FISHER BOARD MEMBER 1.00 0.00 X 0 0 0 PATTI HELDMAN BOARD MEMBER 1.00 0.00 X 0 0 0 PAULA JARNICKI BOARD MEMBER 1.00 0.00 X 0 0 0 MARK MOSKOWITZ BOARD MEMBER 1.00 0.00 X 0 0 0 RENNE ROTH BOARD MEMBER 1.00 0.00 X 0 0 0 MARVIN SCHWARTZ BOARD MEMBER 1.00 0.00 X 0 0 0 JUDAH SPETNER BOARD MEMBER 1.00 0.00 X 0 0 0 DR MARVIN YOUKILIS BOARD MEMBER 1.00 0.00 X 0 0 0 BILL ZIV BOARD MEMBER 1.00 0.00 X 0 0 0 MIRIAM COHEN BOARD MEMBER 1.00 0.00 X 0 0 0 SHEP ENGLANDER TRUSTEE EX-OFFICIO (END IN 2013) 1.00 0.00 X 0 0 0 BRET CALLER TRUSTEE EX-OFFICIO (END IN 2013) 1.00 0.00 X 0 0 0 CAROL SILVER ELLIOTT CEO/PRESIDENT 40.00 10.00 X 346758 0 106012 LINTON SHARPNACK COO (BEGIN IN 2013) 40.00 0.00 X 24667 0 0 JAN WOOLES CFO 40.00 0.00 X 155587 0 0 KYLE HREBEN ADMINISTRATOR (END IN 2013 ) 40.00 0.00 X 67573 0 0 JANET BOWLING DIRECTOR OF NURSING 40.00 0.00 X 104790 0 0 699375 0 106012 3 0 1 0 SODEXO 9801 WASHINGTONIAN BLVD GAITHERSBURG MD 20818 DINING SERVICES 1051033 MORRISON SENIOR DINING PO BOX 102289 ATLANTA GA 30342 DINING SERVICES 499366 TURNBULL WAHLERT 5533 FAIR LANE CINCINNATI OH 45227 CONSTRUCTION SERVICES 421030 ENGINEERING EXCELLENCE 10 KNOLLCREST DRIVE CINCINNATI OH 45237 ENGINEERING SERVICES 291607 PERKINS EASTMAN ARCHITECTS 115 FIFTH AVE NEW YORK OH 10003 ARCHITECT 207399 6 RESIDENT REVENUE 623000 23380545 23380545 BARBER & BEAUTY SHOP 623000 56629 56629 23437174 296405 296405 260 -260 -260 STORE REVENUE 446199 3107 3107 VENDING 722210 177 177 PASSTHROUGH INCOME 523000 -378611 1667 19067 -399345 -375327 23357992 23438841 19067 -99916 X 797785 797785 11632955 10004341 1628614 168276 100131 68145 1367030 1172627 194403 1294198 1077739 216459 26900 26900 23152 23152 62692 62692 3 3 1301278 741728 559550 156612 144083 12529 1744219 1325606 418613 149962 113971 35991 862236 741523 120713 62792 62792 25483 25483 288465 248080 40385 1523943 1310591 213352 140567 126510 14057 DIETARY CONTRACT 1460150 1460150 BED TAX 703432 703432 BAD DEBTS 558620 558620 HOSPICE OTHER EXPENSES 81138 81138 6946 3473 3473 24438834 19913743 4525091 0 1400 1400 731593 1660785 2659833 2550142 96794 109283 125342 233165 41576792 16539217 25030851 25037575 710623 361819 29356436 29954169 2590380 3145965 12325000 12325001 2364728 1949728 1009201 532994 18289309 17953688 X 11067127 12000481 11067127 12000481 29356436 29954169 X -1080842 2014196 X X 0 1 X 1 0 X 1188129 729751 354567 2272447 1188129 729751 354567 2272447 938450 1333997 435993 705070 143765 651 296405 1581884 6875 13501 238 2691 19067 42372 20520 82794 61144 69655 -396061 -161948 3734755 103434250 0.35720 0.44340 X 0 0 0 0 0 0 0 0 1 1250 1250 0 PART II-B, LINE 1: $17,860 OF DUES WERE PAID TO LEADING AGE OHIO, $1,250 OF WHICH ARE RELATED TO LOBBYING ACTIVITIES. 6651992 487160 280048 14058 6845046 6519200 252270 649541 761521 7498 6651992 5357001 94022 1070977 2800 6519200 3900392 1377429 1194647 1105354 10113 5357001 4647949 -476879 255485 15193 3900392 0.00000 0.81000 0.19000 0 1 1 490667 490667 35055267 13312549 21742718 31216 1455 29761 4020211 2825502 1194709 1979431 399711 1579720 25037575 INTEREST RATE SWAP 532994 532994 X PART V, LINE 4: ENDOWMENTS WERE TRANSFERRED TO CEDAR VILLAGE FOUNDATION DURING 2011. PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE ORGANIZATION AND ITS CONTROLLED NOT-FOR-PROFIT ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)(3) AND ARE CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2010 ARE NO LONGER SUBJECT TO EXAMINATION. X X X X 0 1 0 0 0 0 0 1 0 CAROL SILVER ELLIOTT CEO/PRESIDENT 317158 0 20000 0 9600 0 106012 0 0 0 452770 0 0 0 JAN WOOLES CFO 155587 0 0 0 0 0 0 0 0 0 155587 0 0 0 PART I, LINE 4B THE ORGANIZATION MADE CONTRIBUTIONS TO A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING 2013 FOR CAROL SILVER ELLIOTT IN THE AMOUNT OF $72,262. THE AMOUNT LISTED ABOVE IS INCLUDED IN COMPENSATION REPORTED IN SCHEDULE J, PART II, COLUMN C. PART I, LINE 7 THE CEO'S BONUS IS DETERMINED BASED UPON HAVING MET GOALS WHICH ARE ESTABLISHED AT THE BEGINNING OF THE YEAR. THE AMOUNT OF THE BONUS IS DETERMINED ONCE THE GOALS ARE ACHIEVED AND FINANCIAL RESULTS ARE FINALIZED. A CITY OF MASON 316001070 2010-07-23 12325000 ECONOMIC DEVELOPMENT REVENUE AND REFUNDING REVENUE BONDS 0 0 0 A 12325000 240000 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 2 THERE IS A FAMILY RELATIONSHIP BETWEEN BOARD MEMBERS MIRIAM COHEN AND WILBUR COHEN. FORM 990, PART VI, SECTION B, LINE 11 THE CFO REVIEWS THE FORM 990 AND DISTRIBUTES AN ELECTRONIC COPY OF THE FORM TO ALL BOARD MEMBERS VIA E-MAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE GOVERNING BODY. BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY. CAROL SILVER ELLIOTT, EXECUTIVE DIRECTOR OF CEDAR VILLAGE REVIEWS THE COMPLETED CONFLICT OF INTEREST STATEMENTS. NEW BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST STATEMENT WHEN THEY FIRST JOIN. BOARD MEMBERS ARE FULLY AWARE TO DISCLOSE CONFLICTS WHEN THEY INITIALLY ARISE. THE CEO ROUTINELY REVIEWS RELATIONSHIPS FOR CONFLICTS OF INTEREST AND RESEARCHES AND ADDRESSES ANY POTENTIAL CONFLICTS. POTENTIAL CONFLICTS MUST BE DISCLOSED TO THE CEO. PROTECTIVE STEPS TAKEN IN THE CASE OF A CONFLICT OF INTEREST INCLUDE REQUIRING THE INDIVIDUAL TO REFRAIN FROM BEING INVOLVED IN ANY RELATED DECISIONS MADE BY CEDAR VILLAGE OR TO ELIMINATE THE CONFLICT OF INTEREST BY DISPOSING OF THEIR INTEREST IN THE OTHER PARTY. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS SET BY THE COMPENSATION COMMITTEE OF THE BOARD USING OHIO AND AJAS SALARY SURVEYS. THE PROCESS IS COMPLETED AND DOCUMENTED ANNUALLY IN THE COMPENSATION COMMITTEE MEETING MINUTES. OTHER OFFICERS AND KEY EMPLOYEES' SALARIES ARE SET BY THE CEO, WHO WAS DELEGATED THIS AUTHORITY BY THE BOARD AND WHO IS INDEPENDENT RELATED TO THESE COMPENSATION ARRANGEMENTS. LEADING AGE SALARY SURVEYS ARE USED BY THE HUMAN RESOURCES DEPARTMENT IN ORDER TO DETERMINE INDUSTRY COMPENSATION. OTHER OFFICER COMPENSATION DECISIONS ARE DOCUMENTED IN A COMPENSATION REPORT. THE LAST COMPENSATION PROCESS WAS COMPLETED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASING SERVICES: PROGRAM SERVICE EXPENSES 99,880. MANAGEMENT AND GENERAL EXPENSES 75,348. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175,228. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 364,276. MANAGEMENT AND GENERAL EXPENSES 274,805. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 639,081. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 31,234. MANAGEMENT AND GENERAL EXPENSES 23,562. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,796. THERAPY SERVICES: PROGRAM SERVICE EXPENSES 37,087. MANAGEMENT AND GENERAL EXPENSES 27,978. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,065. GROUNDS SERVICES: PROGRAM SERVICE EXPENSES 24,653. MANAGEMENT AND GENERAL EXPENSES 18,598. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,251. LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 8,369. MANAGEMENT AND GENERAL EXPENSES 6,314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,683. MEDICAL SERVICES: PROGRAM SERVICE EXPENSES 22,173. MANAGEMENT AND GENERAL EXPENSES 16,727. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,900. OTHER SERVICES: PROGRAM SERVICE EXPENSES 154,056. MANAGEMENT AND GENERAL EXPENSES 116,218. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 270,274. FORM 990, PART XI, LINE 9: CHANGE IN MARKET VALUE OF SWAP AGREEMENT 476,207. TRANSFERS TO/FROM CEDAR VILLAGE FOUNDATION 853,580. RESTRICTIED CONTRIBUTIONS 304,131. INVESTMENT IN PASS THROUGH ENTITY 380,278. FORM 990, PART XII, LINE 2C: AS IN PRIOR YEARS, THE FINANCE COMMITTEE PERFORMED THE FUNCTIONS OF AN AUDIT COMMITTEE. CEDAR VILLAGE FOUNDATION 5467 CEDAR VILLAGE DR MASON OH 45040 272598846 RELATED PARTY SUPPORT THROUGH INVESTMENT MANAGEMENT AND FUNDRAISING OH 501(C)(3) LINE 11A, I JEWISH HOME OF CINCINNATI INC 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 CEDAR VILLAGE FOUNDATION S 1573009 FMV CEDAR VILLAGE FOUNDATION Q 154786 PAYROLL ALLOCATION CEDAR VILLAGE FOUNDATION A 1800 RENTAL CONTRACT CEDAR VILLAGE FOUNDATION L 75394 PAYROLL ALLOCATION