2013-11-12T14:53:04-06:00 2012-12-31 Howard Wershbale & Co 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2012-01-01 340714539 Judson % GEORGE KAMPOSEK JUDS 2167912969 2181 Ambleside Road Suite Cleveland OH 44106 JAMES J CARNOVALE CPA 2167912688 2013-11-12 true 2168311200 2012 2016-02-24 21:20:13Z CYNTHIA DUNN 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 32086575 false X www.judsonsmartliving.org X 1906 OH To provide programs and living options for individuals taking responsibility for their successful aging. 7 7 525 373 0 407713 141350 30269299 30580735 513198 121337 734621 897015 31924831 31740437 184491 121824 0 0 16651107 15916005 0 0 0 14004171 14224358 30839769 30262187 1085062 1478250 41220702 37753191 58998903 58789448 -17778201 -21036257 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 26473640 30917997 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 2012: Assisted Living - 62; Alzheimers - 18; Independent Living - 141. The Total average daily census for nursing care was 126 for 2012 of which 62 was the medicaid portion equating to 49% medicaid utilization. 262903 198662 Wellness Programs: HEALTH AND WELLNESS PHYSICAL FACILITIES CONSIST OF A STATE OF THE ART FITNESS CENTER AND POOL WITH HOT TUB, AVAILABLE TO RESIDENTS (164 residents during 2012), STAFF (25 staff members during 2012), AND OUTSIDE COMMUNITY (230 individuals during 2012). 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 80 individuals during 2012, WHERE EXERCISE PROGRAMS ARE HELD AND DISEASE PREVENTION, NUTRITION, AND OTHER EDUCATIONAL INFORMATION IS MADE AVAILABLE TO AREA SENIORS. Total classes attended during 2012 amounted to 14,558. 217648 292481 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 2012 was 5,639 of which 91% received medicaid assistance. 26954191 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 525 true false false false false false false false false false false X 7 7 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 Rex G Mason 1.0 2.5 X X 0 0 0 KEVIN B SHAW 1.0 2.5 X X 0 0 0 CHARLENE PHELPS 1.0 3.5 X X 0 0 0 RICHARD BAMBERGER 1.0 1.5 X 0 0 0 JAMES VAIL 1.0 3.5 X X CATHERINE S KOPPELMAN 1.0 1.25 X 0 0 0 WILLIAM A POWEL 1.0 1.25 X DAVIS YOUNG 1.0 2.25 X 0 0 0 CYNTHIA DUNN 10.0 32.0 X 412304 0 13013 WILLIAM E FEHRENBACH 0.0 40.0 X 0 192301 11395 JAMES CARNOVALE 24.0 18.0 X 275330 0 24521 KENDRA URDZIK 0.0 40.0 X 63032 0 14689 LEROY CALL 40.0 0.0 X 141630 0 8874 ALI BARKER 0.0 40.0 X 0 107917 18395 892296 300218 90887 3 false true false GENESIS ELDERCARE REHABILITATION SE PO BOX 7247-6524 PHILADELPHIA PA 191706524 THERAPY 1906253 touchstone renovations 29400 lincoln BAY VILLAGE OH 44140 renovation 381157 PRELUDE SERVICES 3911 HARTZDALE DRIVE CAMP HILL PA 17011 IT MANAGEMENT 318771 HAMLYN SENIOR MARKETING LLC 1415 ROUTE 70 EAST SUITE 309 CHERRY HILL NJ 08034 MARKETING 176009 frantz ward llp 127 public square suite 2500 CLEVELAND OH 44114 legal 181162 12 141350 141350 RESIDENTIAL FEES 623000 30580735 30580735 30580735 120014 120014 0 0 68610 68610 0 68610 68610 347461 346138 1323 1323 1323 0 0 0 MANAGEMENT FEE 900099 579311 579311 TRUST FUND INCOME 900099 136634 136634 MISCELLANEOUS REVENUE 900099 112460 112460 828405 31740437 31409140 189947 0 121824 121824 0 0 892296 892296 0 0 11740016 10878433 861583 671887 578602 93285 1125049 968846 156203 1486757 1280334 206423 0 201533 201533 0 0 0 5236 5236 731218 586598 144620 324776 324776 562302 405155 157147 398988 32719 366269 0 1703819 1701068 2751 191117 161754 29363 0 21779 9801 11978 1478778 1478778 0 3219231 3219231 213201 111766 101435 THERAPY FEES 1986140 1986140 UNIFORMS AND MEDICAL SUPPLIES 2035044 2035044 FRANCHISE PERMIT FEE 599949 599949 SPECIAL EVENTS 27382 22709 4673 523865 450664 73201 30262187 26954191 3307996 0 126786 167274 1258549 1879433 150095 122691 1715264 1869832 0 0 0 0 0 0 133366 148647 250533 227558 85368174 56994510 29854291 28373664 3387056 4273928 864751 0 0 0 594966 587244 2885045 102920 41220702 37753191 8003672 8919656 0 0 14469030 12208594 28410000 27690000 0 8087 0 0 3498181 3498181 8437 0 4609583 6464930 58998903 58789448 X -21930691 -25200806 461367 348200 3691123 3816349 -17778201 -21036257 41220702 37753191 X 1478250 41202 -4777508 X false true X true false X 428843 149642 139646 407713 4393481 5519325 29062578 29488619 29701470 30269299 30580735 149102701 0 0 0 29491421 29638261 29841116 30677012 34974216 154622026 0 0 0 154622026 60908 155266 97468 142760 188624 645026 0 60908 155266 97468 142760 188624 645026 0 471329 500302 600866 668981 828405 3069883 30023658 30293829 30539450 31488753 35991245 158336935 0.97654 0.98479 0.00407 0.00392 X false true 2286631 48097 2334728 2260083 500 26048 2286631 2255428 1000 3655 2260083 2269144 -13716 2255428 2247052 81611 22092 77579 4032 2269144 0.96369 0.03631 false false 0 1058536 1058536 0 71717776 46053906 25663870 0 0 11466163 10012808 1453355 0 1125699 927796 197903 28373664 0 DEPOSITS 272346 ENTRY FEES GUARANTEED REFUND 3220804 DERIVATIVE AGREEMENTS 1562277 DUE TO AFFILIATES 1409503 6464930 INTENDED USE OF ENDOWMENT FUNDS 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. RESIDENT CUSTODIAN ACCOUNTS 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 121824 CUSTOMARY CHARGES PROCEDURES FOR MONITORING USE OF GRANT FUNDS 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 245104 0 160000 0 7200 0 13013 0 0 0 425317 0 WILLIAM E FEHRENBACH 0 163801 0 21300 0 7200 0 11395 0 0 0 203696 JAMES CARNOVALE 203904 0 65000 0 6426 0 13013 0 11508 0 299851 0 LEROY CALL 139630 0 2000 0 0 0 8874 0 0 0 150504 0 PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, #4B CYNTHIA DUNN - PARTICIPATEs IN A SECTION 457 PLAN WITH NO EMPLOYER CONTRIBUTIONS. A cleveland - cuyahoga county port authority 341029691 186103EW3 2005-10-20 23010000 cleveland - cuyahoga county port a false false false B CLEVELAND-CUYAHOGA COUNTY PORT AUTHORITY 341029691 186103FE2 2006-12-01 8395000 cleveland - cuyahoga county port a false false false A 2915000 0 23010000 0 0 0 438506 83787 0 9999128 12488579 0 1991 true false true true B 1035000 0 8395000 0 0 0 0 0 0 0 8395000 0 true false true true A false false false false 0.00000 0.00000 0.00000 true false false false B false false false false 0.00000 0.00000 0.00000 true false false false A true true false 0 false 0 false false B true true false 0 false 0 false false A false B false james vail assistant secretary 132218 legal fees PAID TO LAW FIRM false FORM 990 REVIEW PROCESS PAGE 6, PART VI, SECTION B, #11B The form 990 is reviewed by the Board Audit Committee. MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY 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. PROCESS FOR DETERMINING COMPENSATION 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. DOCUMENTS AVAILABLE TO PUBLIC 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. allocation of hours worked 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 lEROY CALL - TOTAL HOURS PER WEEK = 40, SPLIT: JUDSON - 40 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 Reconciliation of Net Assets Page 12, part xi, #5 CHANGE IN FV OF INTEREST RATE SWAP AGREEMENT - 75,409. MINIMUM PENSION LIABILITY ADJUSTMENT - <1,384,457.> Change due to curtailment of pension plan - 554,004. INTERCOMPANY EQUITY CONTRIBUTION - <5,800,000.> CHANGE IN VALUE OF PERPETUAL TRUSTS - 125,226. CONVERSION OF AMOUNTS DUE FROM RELATED PARTY - <2,599,821.> TRANSFER OF NET ASSETS - 4,252,131. --------------- <4,777,508.> 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 true false true true false false false false false true false false false false false false true