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JEWISH HOME: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JEWISH HOME (EIN 94-0545320)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-15
IRS object ID
202621359349309912
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T13:17:54-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1333 BUSH STREET STE 1000AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN940545320EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEBREW HOME FOR AGED DISABLEDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHEBRBusinessNameControlTxt
Phone4153342500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 SILVER AVENUEAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941121510ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARL GERLACHPersonNm
Person TitleCFOPersonTitleTxt
Phone4153342500PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL LUMSDENPreparerPersonNm
PTINP01262236PTIN
Phone4159561500PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1SAN FRANCISCO CAMPUS FOR JEWISH LIVINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerADRIENNE GREEN MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 SILVER AVENUEAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941121510ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$119,883,131GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SFCJL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1871FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionWE ARE A LICENSED NURSING HOME AND LICENSED RESIDENTIAL CARE FOR THE ELDERLY FACILITY THAT PROVIDES TO SENIORS LIFE ENRICHING SERVICES THAT PROMOTE INDIVIDUAL DIGNITY, ENCOURAGE INDEPENDENCE, AND REFLECT THE SOCIAL, CULTURAL, AND SPIRITUAL VALUES OF THE JEWISH TRADITION.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee1049TotalEmployeeCnt
Total Volunteers175TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,369,445PYContributionsGrantsAmt
CY Contributions Grants$522,643CYContributionsGrantsAmt
PY Program Service Revenue$113,701,911PYProgramServiceRevenueAmt
CY Program Service Revenue$118,035,376CYProgramServiceRevenueAmt
PY Investment Income$291,784PYInvestmentIncomeAmt
CY Investment Income$525,299CYInvestmentIncomeAmt
PY Other Revenue$677,445PYOtherRevenueAmt
CY Other Revenue$793,899CYOtherRevenueAmt
PY Total Revenue$117,040,585PYTotalRevenueAmt
CY Total Revenue$119,877,217CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$76,883,517PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$80,436,027CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$59,725,483PYOtherExpensesAmt
CY Other Expenses$56,159,487CYOtherExpensesAmt
PY Total Expenses$136,609,000PYTotalExpensesAmt
CY Total Expenses$136,595,514CYTotalExpensesAmt
PY Revenues Less Expenses-$19,568,415PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$16,718,297CYRevenuesLessExpensesAmt
Total Assets BOY$248,259,612TotalAssetsBOYAmt
Total Assets EOY$236,984,639TotalAssetsEOYAmt
Total Liabilities BOY$134,843,504TotalLiabilitiesBOYAmt
Total Liabilities EOY$133,552,571TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$113,416,108NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$103,432,068NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE OLDER ADULTS WITH COMPREHENSIVE AND INNOVATIVE CARE THAT FOSTERS PURPOSE, DIGNITY AND JOY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$125,847,216ExpenseAmt
Grant$0GrantAmt
Revenue$118,035,376RevenueAmt
DescTHE ORGANIZATION PROVIDES LONG-TERM CARE, SHORT-TERM REHABILITATION, AND ACUTE PSYCHIATRIC CARE SERVICES IN ITS 375 BED FACILITY. IN THE CURRENT FISCAL YEAR, THE ORGANIZATION SERVED AN AVERAGE OF 347 PATIENTS AND RESIDENTS PER DAY. THERE WERE 81 NEW ADMISSIONS FOR LONG-TERM CARE, 1,245 SHORT-TERM CARE PATIENTS, AND 164 PATIENTS THAT REQUIRED ACUTE PSYCH HOSPITALIZATION. THE ORGANIZATION ALSO PROVIDES ASSISTED LIVING AND MEMORY CARE IN A NEWLY CONSTRUCTED FACILITY WITH 190 UNITS. THIS FACILITY OPENED IN SEPTEMBER 2020 AND SERVED AN AVERAGE OF 173 RESIDENTS DURING THE YEAR. THE ORGANIZATION AND ITS PROGRAMS ARE HOUSED IN 5 BUILDINGS ON A 9-ACRE CAMPUS.Desc
Total Program Service Expenses$125,847,216TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate HospitalYes (1)OperateHospitalInd
Audited Financial Stmt AttYes (1)AuditedFinancialStmtAttInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document96IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1049EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or MisuseYes (1)MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CARL GERLACHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4155622650PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 SILVER AVENUEAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94112ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
STEVEN FAYNE
CHAIR2.00Yes (X)Yes (X)$0$0$0
JAMES A DAVIS MD
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
HOWARD F FINE
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
SOPHIE SHARP
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
DAVID LOWI
TREASURER2.00Yes (X)Yes (X)$0$0$0
LAURA KLAPPER
SECRETARY2.00Yes (X)Yes (X)$0$0$0
ALEX MANN
ASSISTANT SECRETARY2.00Yes (X)Yes (X)$0$0$0
SUE DIAMOND
TRUSTEE2.00Yes (X)$0$0$0
JESSICA EISLER
TRUSTEE2.00Yes (X)$0$0$0
ERIC FASTIFF
TRUSTEE2.00Yes (X)$0$0$0
RICHARD FIEDOTIN
TRUSTEE2.00Yes (X)$0$0$0
DAVID GOLDIN
TRUSTEE2.00Yes (X)$0$0$0
ALAN GREINETZ
TRUSTEE2.00Yes (X)$0$0$0
VALERIE JAHAN MD
TRUSTEE2.00Yes (X)$0$0$0
BILL POMERANZ
TRUSTEE2.00Yes (X)$0$0$0
JASON SECORE
TRUSTEE2.00Yes (X)$0$0$0
JEFF ZLOT
TRUSTEE2.00Yes (X)$0$0$0
CARL GERLACH
CFO START 2/202540.00Yes (X)$0$0$0
ADRIENNE GREEN MD
PRESIDENT & CEO40.00Yes (X)$769,849$0$16,126
DAVID CALDWELL
CFO (THRU 2/2025)40.00Yes (X)$307,977$0$2,773
KEVIN BEUTLER
CHIEF HUMAN RESOURCES OFFICER40.00$212,148$0$4,264Yes (X)
PEGGY CMIEL
DIR OF NURSING/CLIN OPS (THRU 12/2024)40.00$293,467$0$10,496Yes (X)
EDWINA TANG
ED FRANK RESIDENCES/COO (START 1/2025)40.00$193,222$0$6,031Yes (X)
STACEY PALEVSKY LEWIS
CHIEF DEVELOPMENT OFFICER0.00$269,863$0$10,815Yes (X)
HANH TA
LIC NURSE HOME ADMIN (THRU 10/2025)40.00$159,288$0$1,392Yes (X)
MARK FELTT
DIRECTOR OF PLANT OPERATIONS40.00$221,284$0$2,179Yes (X)
CAM HO
REGISTERED NURSE40.00$217,882$0$6,574Yes (X)
STEPHEN HALL
MEDICAL DIRECTOR40.00$216,326$0$13,409Yes (X)
SANDRA GUAN
REGISTERED NURSE40.00$212,979$0$0Yes (X)
MARILYN MINERALES
LICENSED VOCATIONAL NURSE40.00$200,325$0$4,747Yes (X)
DANIEL RUTH
FORMER PRESIDENT & CEO0.00$290,426$0$0Yes (X)
MARY CONNICK
FORMER CFO (THRU 2/2024)0.00$242,396$0$1,895Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,807,432TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$80,701TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K196IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ONR INC
8500 BLUFFSTONE COVEAUSTINTX78759PHYSICAL, OCCUPATIONAL & SPEECH THERAPY$3,872,100
ACCLAIM PROFESSIONAL HEALTHCARE LLC
4340 REDWOOD HIGHWAY A14SAN RAFAELCA94903TEMPORARY STAFFING$2,105,612
ALIXARX LLC
4727 W SHAW AVENUE 105FRESNOCA93722PHARMACY SERVICES$1,792,249
DOME CONSTRUCTION CORPORATION
393 EAST GRAND AVESOUTH SAN FRANCISCOCA94080CONSTRUCTION MANAGEMENT$1,678,049
VITALIS STAFFING LLC
355 GELLERT BLVD SUITE 110DALY CITYCA94015TEMPORARY STAFFING$1,670,337
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K43CntrctRcvdGreaterThan100KCnt
Government Grants$522,643GovernmentGrantsAmt
Total Contributions$522,643TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET PATIENT SERV. REV.623000$96,158,437$96,158,437
RESIDENT REVENUE623000$21,778,131$21,778,131
OTHER OPERATING REV.623000$98,808$98,808
FieldValueIRS element (for citing)
Total Program Service Revenue$118,035,376TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$525,299TotalRevenueColumnAmt
Exclusion$525,299ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$14,477GrossSalesOfInventoryAmt
Cost Of Goods Sold$5,914CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,563TotalRevenueColumnAmt
Exclusion$8,563ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
JHSLF SERVICE REVENUE541900$320,000$320,000
PARKING/GARAGE REV812930$235,826$235,826
CAFETERIA/GUEST MEALS722514$205,823$205,823

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,687TotalRevenueColumnAmt
Exclusion$23,687ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$785,336OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,877,217TotalRevenueColumnAmt
Related Or Exempt Func Income$118,035,376RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,319,198ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,701,828TotalAmt
Program Services$504,247ProgramServicesAmt
Management And General$1,197,581ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$82,979TotalAmt
Management And General$82,979ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$61,753,530TotalAmt
Program Services$60,149,949ProgramServicesAmt
Management And General$1,603,581ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,341,207TotalAmt
Program Services$1,911,185ProgramServicesAmt
Management And General$430,022ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$9,905,965TotalAmt
Program Services$8,058,195ProgramServicesAmt
Management And General$1,847,770ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,650,518TotalAmt
Program Services$3,775,745ProgramServicesAmt
Management And General$874,773ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$425,257TotalAmt
Program Services$425,257ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$170,836TotalAmt
Management And General$170,836ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$15,000,234TotalAmt
Program Services$14,081,969ProgramServicesAmt
Management And General$918,265ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$375,826TotalAmt
Management And General$375,826ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,281,210TotalAmt
Program Services$1,140,602ProgramServicesAmt
Management And General$140,608ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,771,455TotalAmt
Program Services$3,335,110ProgramServicesAmt
Management And General$436,345ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$67,000TotalAmt
Program Services$58,850ProgramServicesAmt
Management And General$8,150ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,250TotalAmt
Program Services$26,334ProgramServicesAmt
Management And General$5,916ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$5,013,253TotalAmt
Program Services$5,013,253ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$14,916,001TotalAmt
Program Services$14,916,001ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,999,477TotalAmt
Program Services$1,999,477ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD$3,443,341$3,443,341
MEDICAL SUPPLIES$3,352,757$3,352,757
EQUIPMENT & MAINTENANCE$2,064,100$1,637,880$426,220
CYBERSECURITY LOSS$2,050,157$2,050,157

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,196,333TotalAmt
Program Services$2,017,064ProgramServicesAmt
Management And General$179,269ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$136,595,514TotalAmt
Program Services$125,847,216ProgramServicesAmt
Management And General$10,748,298ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,292BOYAmt
EOY$26,293EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,826,099BOYAmt
EOY$11,109,521EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,403,007EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,047,294BOYAmt
EOY$12,385,294EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$800,000BOYAmt
EOY$800,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$197,476BOYAmt
EOY$264,095EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,227,181BOYAmt
EOY$2,299,404EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$301,285,930LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$124,009,616LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$184,948,608BOYAmt
EOY$177,276,314EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$29,196,662BOYAmt
EOY$31,420,711EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$248,259,612BOYAmt
EOY$236,984,639EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,843,873BOYAmt
EOY$15,906,328EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$59,420BOYAmt
EOY$59,420EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,313,029BOYAmt
EOY$108,915,169EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$3,146,136BOYAmt
EOY$2,661,677EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,481,046BOYAmt
EOY$6,009,977EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$134,843,504BOYAmt
EOY$133,552,571EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$98,857,549BOYAmt
EOY$87,351,953EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,558,559BOYAmt
EOY$16,080,115EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$113,416,108BOYAmt
EOY$103,432,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$248,259,612BOYAmt
EOY$236,984,639EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$16,718,297ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$31,027NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$6,703,230OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,534,334CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,568,277CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,132,120CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,369,445CurrentTaxYearMinus1YearAmt
Current Tax Year$522,643CurrentTaxYearAmt
Total$31,126,819TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$76,455,771CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$90,364,519CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$103,050,512CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$113,701,911CurrentTaxYearMinus1YearAmt
Current Tax Year$118,035,376CurrentTaxYearAmt
Total$501,608,089TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$105,131CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,479CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$70,356CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,869CurrentTaxYearMinus1YearAmt
Current Tax Year$14,476CurrentTaxYearAmt
Total$313,311TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$101,095,236CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,041,275CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$104,252,988CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$116,086,225CurrentTaxYearMinus1YearAmt
Current Tax Year$118,572,495CurrentTaxYearAmt
Total$533,048,219TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$533,048,219PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$121,552CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,485CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,746CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$291,784CurrentTaxYearMinus1YearAmt
Current Tax Year$525,299CurrentTaxYearAmt
Total$1,267,866TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$121,552CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,485CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,746CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$291,784CurrentTaxYearMinus1YearAmt
Current Tax Year$525,299CurrentTaxYearAmt
Total$1,267,866TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$514,994CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,186CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,412,564CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$665,363CurrentTaxYearMinus1YearAmt
Current Tax Year$785,336CurrentTaxYearAmt
Total$3,491,443TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$101,731,782CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,298,946CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$105,850,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$117,043,372CurrentTaxYearMinus1YearAmt
Current Tax Year$119,883,130CurrentTaxYearAmt
Total$537,807,528TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99120PublicSupportCY509Pct
Public Support PY5090.99020PublicSupportPY509Pct
Investment Income CY0.00240InvestmentIncomeCYPct
Investment Income PY0.00170InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER REVENUE - 2020 AMOUNT: $ 514,994. 2021 AMOUNT: $ 113,186. 2022 AMOUNT: $ 1,412,564. 2023 AMOUNT: $ 665,363. 2024 AMOUNT: $ 785,336.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$17,838OtherActivitiesAmt
Total Lobbying Expenditures$17,838TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PAYS DUES TO: (I) THE CALIFORNIA HOSPITAL ASSOCIATION/HOSPITAL COUNCIL NORTHERN AND CENTRAL CALIFORNIA; AND (II) LEADING AGE CALIFORNIA. A PORTION OF THOSE DUES HAVE BEEN INDICATED AS UTILIZED FOR LOBBYING ACTIVITIES RELATED TO THE PROMOTION OF SENIOR CARE INITIATIVES.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,485,749BeginningYearBalanceAmt
Investment Earnings Or Losses$1,000,271InvestmentEarningsOrLossesAmt
Other Expenditures$457,018OtherExpendituresAmt
End Year Balance$12,029,002EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,242,437BeginningYearBalanceAmt
Investment Earnings Or Losses$855,553InvestmentEarningsOrLossesAmt
Other Expenditures$612,241OtherExpendituresAmt
End Year Balance$11,485,749EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,956,069BeginningYearBalanceAmt
Investment Earnings Or Losses$377,423InvestmentEarningsOrLossesAmt
Other Expenditures$5,091,055OtherExpendituresAmt
End Year Balance$11,242,437EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,535,446BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,579,377InvestmentEarningsOrLossesAmt
End Year Balance$15,956,069EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,617,661BeginningYearBalanceAmt
Investment Earnings Or Losses$2,917,785InvestmentEarningsOrLossesAmt
End Year Balance$18,535,446EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.63386PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.36614TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$90,849OtherCostOrOtherBasisAmt
Book Value$90,849BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$251,846,910OtherCostOrOtherBasisAmt
Depreciation$100,419,818DepreciationAmt
Book Value$151,427,092BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$28,457,103OtherCostOrOtherBasisAmt
Depreciation$16,583,709DepreciationAmt
Book Value$11,873,394BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,891,068OtherCostOrOtherBasisAmt
Depreciation$7,006,089DepreciationAmt
Book Value$13,884,979BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$177,276,314TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN JHSLF$12,714,915
SPLIT INTEREST AGREEMENTS$387,379
INTEREST IN NET ASSETS OF JHSLF$5,253,776
DUE FROM AFFILIATED ORGANIZATIONS$2,870,113
UNSPENT BOND PROCEEDS HELD BY TRUSTEE$7,519,636
WORKERS COMP DEPOSITS$2,549,000
RESIDENT TRUST FUNDS$125,892
FieldValueIRS element (for citing)
Total Book Value Other Assets$31,420,711TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEPOSITS$122,477
AFFILIATED ORGANIZATION LOANS PAYABLE$5,887,500
FieldValueIRS element (for citing)
Total Liability$6,009,977TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$126,617,388TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$31,027NetUnrealizedGainsInvstAmt
Other Revenue$6,703,230OtherRevenueAmt
Revenue Not Reported$6,734,257RevenueNotReportedAmt
Revenue Subtotal$119,883,131RevenueSubtotalAmt
Other Revenues Not Included-$5,914OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$5,914RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$119,877,217TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$136,601,428TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$5,914OtherExpensesIncludedAmt
Expenses Not Reported$5,914ExpensesNotReportedAmt
Expenses Subtotal$136,595,514ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$136,595,514TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ORGANIZATION'S ENDOWMENT ASSETS CONSISTS OF FUNDS ESTABLISHED TO GENERATE OPERATING SUPPORT FOR THE ORGANIZATION.
PART X, LINE 2:THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE (IRS) UNDER SECTION 501(C)(3) AND BY THE FRANCHISE TAX BOARD UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION FOLLOWS THE U.S. GAAP ACCOUNTING STANDARD REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THIS ACCOUNTING STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE STANDARD REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 118,048. CHANGE IN BENEFICIAL INTEREST IN JEWISH HOME & SENIOR LIVING FOUNDATION 1,076,684. CHANGE IN INTEREST IN NET ASSETS OF JEWISH HOME & SENIOR LIVING FOUNDATION 5,508,498.
PART XI, LINE 4B - OTHER ADJUSTMENTS:COST OF GOODS SOLD -5,914.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 5,914.

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (1)FinancialAssistancePolicyInd
Written PolicyYes (1)WrittenPolicyInd
All Hospitals PolicyYes (X)AllHospitalsPolicyInd
FPG Reference Free CareYes (1)FPGReferenceFreeCareInd
Percent200Yes (X)Percent200Ind
FPG Reference Discounted CareYes (1)FPGReferenceDiscountedCareInd
Percent400Yes (X)Percent400Ind
Free Care Medically IndigentYes (1)FreeCareMedicallyIndigentInd
Financial Assistance Budget0FinancialAssistanceBudgetInd
Annual Community Bnft ReportYes (1)AnnualCommunityBnftReportInd
Report Publically AvailableYes (1)ReportPublicallyAvailableInd

Unreimbursed Costs UnreimbursedCostsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$60,951,275TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$58,734,308DirectOffsettingRevenueAmt
Net Community Benefit Expns$2,216,967NetCommunityBenefitExpnsAmt
Total Expense0.01620TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$60,951,275TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$58,734,308DirectOffsettingRevenueAmt
Net Community Benefit Expns$2,216,967NetCommunityBenefitExpnsAmt
Total Expense0.01620TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$60,951,275TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$58,734,308DirectOffsettingRevenueAmt
Net Community Benefit Expns$2,216,967NetCommunityBenefitExpnsAmt
Total Expense0.01620TotalExpensePct
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (1)BadDebtExpenseReportedInd
Bad Debt Expense$2,925,703BadDebtExpenseAmt
Bad Debt Expense Attributable$0BadDebtExpenseAttributableAmt
Reimbursed By Medicare$18,870,640ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$16,686,176CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall$2,184,464MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

FieldValueIRS element (for citing)
Cost To Charge RatioYes (X)CostToChargeRatioInd
FieldValueIRS element (for citing)
Written Debt Collection PolicyYes (1)WrittenDebtCollectionPolicyInd
Financial Assistance PrvsnYes (1)FinancialAssistancePrvsnInd
Hospital Facilities1HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH HOME & REHAB CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 SILVER AVENUEAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94112ZIPCd
FieldValueIRS element (for citing)
Website AddressWWW.SFCJL.ORGWebsiteAddressTxt
State License220000224StateLicenseNum
Licensed HospitalYes (X)LicensedHospitalInd
OtherACUTE PSYCHIATRIC HOSPITALOtherDesc

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1HEBREW HOME FOR AGED DISABLEDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PY0FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY0TaxExemptHospitalCYOrPYInd
CHNA ConductedYes (1)CHNAConductedInd
Community DefinitionYes (X)CommunityDefinitionInd
Community DemographicsYes (X)CommunityDemographicsInd
Existing ResourcesYes (X)ExistingResourcesInd
How Data ObtainedYes (X)HowDataObtainedInd
Community Health NeedsYes (X)CommunityHealthNeedsInd
Other Health IssuesYes (X)OtherHealthIssuesInd
Community Hlth Needs Id ProcessYes (X)CommunityHlthNeedsIdProcessInd
Consulting ProcessYes (X)ConsultingProcessInd
Prior CHNA ImpactYes (X)PriorCHNAImpactInd
CHNA Conducted24CHNAConductedYr
Take Into Account Others InputYes (1)TakeIntoAccountOthersInputInd
CHNA Conducted With Other FcltsYes (1)CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non FcltsYes (1)CHNAConductedWithNonFcltsInd
CHNA Report Widely AvailableYes (1)CHNAReportWidelyAvailableInd
Rpt Available On Own WebsiteYes (X)RptAvailableOnOwnWebsiteInd
Own Website URLHTTPS://SFCJL.ORG/ABOUT-COMMUNITY-BENEFIT.HTMOwnWebsiteURLTxt
Paper Copy Public InspectionYes (X)PaperCopyPublicInspectionInd
Implementation Strategy AdoptYes (1)ImplementationStrategyAdoptInd
Implementation Strategy Adpt24ImplementationStrategyAdptYr
Strategy Posted WebsiteYes (1)StrategyPostedWebsiteInd
Strategy Website URLHTTPS://SFCJL.ORG/ABOUT-COMMUNITY-BENEFIT.HTMStrategyWebsiteURLTxt
Organization Incur Excise Tax0OrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (1)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care200.000000000000FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care400.000000000000FPGFamilyIncmLmtDscntCarePct
Income Level CriteriaYes (X)IncomeLevelCriteriaInd
Asset Level CriteriaYes (X)AssetLevelCriteriaInd
Medical Indigency CriteriaYes (X)MedicalIndigencyCriteriaInd
Insurance Status CriteriaYes (X)InsuranceStatusCriteriaInd
Underinsurance Stat CriteriaYes (X)UnderinsuranceStatCriteriaInd
Explained BasisYes (1)ExplainedBasisInd
App Financial Asst ExplnYes (1)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Hospital ContactYes (X)ProvidedHospitalContactInd
Includes Publicity MeasuresYes (1)IncludesPublicityMeasuresInd
FAP Available On WebsiteYes (X)FAPAvailableOnWebsiteInd
FAP Available On Website URLHTTPS://WWW.SFCJL.ORG/CHARITY_CARE_PROGRAM.HTMFAPAvailableOnWebsiteURLTxt
FAP App Available On WebsiteYes (X)FAPAppAvailableOnWebsiteInd
FAP App Available On Website URLHTTPS://WWW.SFCJL.ORG/CHARITY_CARE_PROGRAM.HTMFAPAppAvailableOnWebsiteURLTxt
FAP Summary On WebsiteYes (X)FAPSummaryOnWebsiteInd
FAP Summary On Website URLHTTPS://WWW.SFCJL.ORG/CHARITY_CARE_PROGRAM.HTMFAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No ChrgYes (X)FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill DisplayYes (X)NotifiedFAPCopyBillDisplayInd
Communtity Notified FAPYes (X)CommuntityNotifiedFAPInd
FAP Actions On NonpaymentYes (1)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection Activities0CollectionActivitiesInd
Provided Written NoticeYes (X)ProvidedWrittenNoticeInd
Made Effort Orally NotifyYes (X)MadeEffortOrallyNotifyInd
Processed FAP ApplicationYes (X)ProcessedFAPApplicationInd
Made Presumptive Elig DetermYes (X)MadePresumptiveEligDetermInd
Nondis Emergency Care PolicyYes (1)NondisEmergencyCarePolicyInd
Prospective Medicare MedicaidYes (X)ProspectiveMedicareMedicaidInd
Amounts Generally Billed0AmountsGenerallyBilledInd
Gross Charges0GrossChargesInd

Supplemental Information SupplementalInformationGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
HEBREW HOME FOR AGED DISABLEDPART V, SECTION B, LINE 5: TO ASSESS COMMUNITY STRENGTHS, HEALTH NEEDS, AND SUGGESTED SOLUTIONS, THE ORGANIZATION USED BOTH EXPERIENTIAL INSIGHTS AND EMPIRICAL DATA. COMMUNITY INSIGHTS WERE SHARED BETWEEN MAY AND SEPTEMBER 2024, THROUGH SIX FOCUS GROUPS AND 14 KEY INFORMANT INTERVIEWS CONDUCTED AS PART OF THE CHNA. PARTICIPANTS IN THE FOCUS GROUPS WERE AFFILIATED WITH THE AFRICAN AMERICAN HEALTH EQUITY COALITION, THE ASIAN & PACIFIC ISLANDER HEALTH PARITY COALITION (APIHPC), THE CHICANO/LATINO/INDIGENA HEALTH EQUITY COALITION (CLI), COMMUNITY CLINICS, HEALTH INSURERS, AND PEOPLE WITH DISABILITIES. THE FOCUS GROUPS CENTERED AROUND THE THREE HEALTH EQUITY COALITIONS TO PROVIDE INFORMATION ON THEIR CLIENTS, PARTICIPANTS, AND COMMUNITY MEMBERS. RECOGNIZING THE TRUSTED AND CULTURALLY CONCORDANT RELATIONSHIP THAT THESE GROUPS HAVE WITH AND WITHIN THEIR COMMUNITIES WAS ALSO A WAY FOR THE CHNA TO INSTILL EQUITY INTO THE OVERALL PROCESS BY INCLUDING THEM AS PARTNERS, NOT ONLY AS FOCUS GROUP PARTICIPANTS BUT ALSO MEMBERS OF SFHIP. KEY INFORMANT INTERVIEWS WERE ALSO CONDUCTED WITH PARTICIPANTS FROM: APA FAMILY SUPPORT SERVICES; BAYVIEW HUNTERS POINT YMCA AND HOPE SF; FAACTS COALITION; HOMELESS PRENATAL PROGRAM; LARKIN YOUTH SERVICES; MISSION NEIGHBORHOOD HEALTH CENTERS; ON LOK SENIOR SERVICES; SAN FRANCISCO AFRICAN AMERICAN FAITH BASED COALITION; SAN FRANCISCO COMMUNITY CLINIC CONSORTIUM; SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH; SAN FRANCISCO HUMAN RIGHTS COMMISSION; SAN FRANCISCO UNIFIED SCHOOL DISTRICT; SAN FRANCISCO AIDS FOUNDATION; AND TRANSGENDER DISTRICT AND SAN FRANCISCO COMMUNITY HEALTH CENTER.THE FOCUS GROUP AND INTERVIEW DISCUSSIONS WERE ONLINE, IN ENGLISH; PARTICIPANTS RECEIVED A $50 GIFT CARD FOR PARTICIPATION. THE CONVERSATIONS WERE RECORDED, PROFESSIONALLY TRANSCRIBED, AND ENTERED INTO THE QUALITATIVE RESEARCH SOFTWARE DEDOOSE. THE ORGANIZATION MADE A LIST OF ALL THE MENTIONED COMMUNITY STRENGTHS, HEALTH NEEDS, AND SUGGESTED SOLUTIONS, AND TALLIED IN HOW MANY OF THE 20 DISCUSSIONS (I.E., 6 FOCUS GROUPS PLUS 14 INTERVIEWS) EACH WAS BROUGHT UP.NUMERICAL DATA WAS USED TO CONTEXTUALIZE COMMUNITY INPUT AND PROVIDE BACKGROUND ON THE DEMOGRAPHICS AND HEALTH OF SAN FRANCISCANS. THESE CAME FROM MYRIAD PUBLICLY AVAILABLE DATA PORTALS AND REPORTS, INCLUDING THOSE PUBLISHED BY THE SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH AND THE CITY AND COUNTY OF SAN FRANCISCO. THE ORGANIZATION USED THE MOST RECENTLY AVAILABLE DATA THAT INCLUDED AS MANY RACE/ETHNICITY GROUPS AS POSSIBLE.
HEBREW HOME FOR AGED DISABLEDPART V, SECTION B, LINE 6A: THE SAN FRANCISCO CHNA IS CONDUCTED AS PART OF THE SAN FRANCISCO HEALTH IMPROVEMENT PARTNERSHIP (SFHIP), WHICH IS A COLLABORATIVE BODY WHOSE MISSION IS TO IMPROVE COMMUNITY HEALTH AND WELLNESS IN SAN FRANCISCO THROUGH COLLECTIVE IMPACT. THE OTHER HOSPITAL FACILITIES WHO ARE INCLUDED IN SFHIP WHO ASSISTED IN COMPLETING THE CHNA INCLUDE: KAISER PERMANENTE; SUTTER HEALTH CALIFORNIA PACIFIC MEDICAL CENTER; UNIVERSITY OF CALIFORNIA, FRANCISCO; UCSF HEALTH SAINT FRANCIS MEMORIAL HOSPITAL; AND UCSF HEALTH SAINT MARY'S MEDICAL CENTER. THIS CHNA SERVES AS THE COMMON BASIS FOR ALL SAN FRANCISCO'S HOSPITAL CHNAS, INCLUDING SFCJL'S.
HEBREW HOME FOR AGED DISABLEDPART V, SECTION B, LINE 6B: OTHER NON-HOSPITAL FACILITIES WHO COLLABORATED WITH SFHIP IN DEVELOPING THE MOST RECENT CHNA INCLUDE: AFRICAN AMERICAN HEALTH EQUITY COALITION; APA FAMILY SUPPORT SERVICES; ASIAN & PACIFIC ISLANDER HEALTH PARITY COALITION; CHICANO/LATINO/INDIGENA HEALTH EQUITY COALITION; CHINESE COMMUNITY HEALTH RESOURCE CENTER; RAFIKI COALITION FOR HEALTH AND WELLNESS; SAN FRANCISCO AIDS FOUNDATION; SAN FRANCISCO COMMUNITY CLINIC CONSORTIUM; SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH; AND SAN FRANCISCO UNIFIED SCHOOL DISTRICT.
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
HEBREW HOME FOR AGED DISABLEDPART V, SECTION B, LINE 13B: MEDICAID/MEDICARE, STATE REGULATION
FieldValueIRS element (for citing)
Facility1FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line11 - HEBREW HOME FOR AGED DISABLEDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 SILVER AVENUEAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94112ZIPCd
FieldValueIRS element (for citing)
FacilitySKILLED NURSING FACILITY AND REHABILITATION CENTERFacilityTxt

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 7:A COST TO CHARGE RATIO, AS DETERMINED BY WORKSHEET 2 OF THE SCHEDULE H INSTRUCTIONS, WAS USED TO CALCULATE THE AMOUNTS REPORTED ON LINE 7C.THE INFORMATION PRESENT ON SCHEDULE H, PART I, LINE 7 DOES ENCOMPASS MANY "NON-HOSPITAL" ACTIVITIES OF THE ORGANIZATION, SUCH AS ITS SKILLED-NURSING FACILITY.
PART I, LN 7 COL(F):BAD DEBT EXPENSE IS REPORTED AS A NET ADJUSTMENT TO PATIENT CHARGES AND THEREFORE, IS NOT INCLUDED AS A PART OF TOTAL EXPENSES FROM FORM 990, PART IX, LINE 25, COLUMN A.
PART III, LINE 2:UNCOLLECTED RESIDENT ACCOUNTS ARE ANALYZED BASED ON STANDARD PROCEDURES FOR ALL RESIDENT ACCOUNTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE ORGANIZATION ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY).FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), THE ORGANIZATION RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES, IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS.FOR UNINSURED PATIENTS THAT DO NOT QUALIFY FOR CHARITY CARE, THE ORGANIZATION RECOGNIZES REVENUE ON THE BASIS OF ITS STANDARD RATES FOR SERVICES PROVIDED. BASED ON HISTORICAL EXPERIENCE, A SIGNIFICANT PORTION OF THE ORGANIZATION'S UNINSURED PATIENTS WILL BE UNABLE OR UNWILLING TO PAY FOR THE SERVICES PROVIDED. THUS, THE ORGANIZATION RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS RELATED TO UNINSURED PATIENTS IN THE PERIOD THE SERVICES ARE PROVIDED.
PART III, LINE 4:THE FOOTNOTE IN THE AUDITED FINANCIAL STATEMENTS THAT ADDRESSES "PATIENT ACCOUNTS RECEIVABLE, NET", WHICH INCLUDES A DISCUSSION OF "ALLOWANCE FOR DOUBTFUL ACCOUNTS" CAN BE FOUND ON PAGE 10 OF THE AUDITED FINANCIAL STATEMENTS; IN ADDITION, NOTE 14 - NET PATIENT SERVICE REVENUE" ON PAGES 26-27 ADDRESSES BAD DEBT EXPENSE.
PART III, LINE 8:MEDICARE ALLOWABLE COSTS WERE CALCULATED USING A COST-TO-CHARGE RATIO. THE AMOUNTS REPORTED IN LINES 5, 6, AND 7 COME FROM THE ORGANIZATION'S FILED MEDICARE COST REPORT. THE TOTAL REVENUE EQUATES TO MEDICARE PAYMENTS, AND THE MEDICARE ALLOWABLE COSTS ARE DETERMINED ON THE MEDICARE COST REPORT THAT UTILIZED COST TO CHARGE RATIOS APPLIED TO COVERED MEDICARE REVENUES.
PART III, LINE 9B:PATIENTS WHO ARE KNOWN TO QUALIFY FOR FINANCIAL ASSISTANCE MAY REQUEST AND NEGOTIATE THE TERMS OF AN EXTENDED PAYMENT PLAN. IF THE PATIENT AND SFCJL AGREE ON A PAYMENT PLAN, THE PATIENT MUST MAKE REGULAR, TIMELY PAYMENTS. A PATIENT WHO DOES NOT COMPLY WILL BE SENT TO COLLECTIONS, MAY HAVE ADVERSE INFORMATION REPORTED TO A CREDIT AGENCY, AND MAY BE SUBJECT TO A PROPERTY LIEN, EXCLUDING THE PATIENT'S PRIMARY RESIDENCE. HOWEVER, ASSET INFORMATION OBTAINED IN THE CHARITY CARE ELIGIBILITY DETERMINATION PROCESS ARE NOT USED FOR COLLECTION ACTIVITIES.
PART VI, LINE 2:TO ASSESS COMMUNITY STRENGTHS, HEALTH NEEDS, AND SUGGESTED SOLUTIONS, THE ORGANIZATION USED BOTH EXPERIENTIAL INSIGHTS AND EMPIRICAL DATA. COMMUNITY INSIGHTS WERE SHARED BETWEEN MAY AND SEPTEMBER 2024, THROUGH SIX FOCUS GROUPS AND 14 KEY INFORMANT INTERVIEWS CONDUCTED AS PART OF THE CHNA. PARTICIPANTS IN THE FOCUS GROUPS WERE AFFILIATED WITH THE AFRICAN AMERICAN HEALTH EQUITY COALITION, THE ASIAN & PACIFIC ISLANDER HEALTH PARITY COALITION (APIHPC), THE CHICANO/LATINO/INDIGENA HEALTH EQUITY COALITION (CLI), COMMUNITY CLINICS, HEALTH INSURERS, AND PEOPLE WITH DISABILITIES. THE FOCUS GROUPS CENTERED AROUND THE THREE HEALTH EQUITY COALITIONS TO PROVIDE INFORMATION ON THEIR CLIENTS, PARTICIPANTS, AND COMMUNITY MEMBERS. RECOGNIZING THE TRUSTED AND CULTURALLY CONCORDANT RELATIONSHIP THAT THESE GROUPS HAVE WITH AND WITHIN THEIR COMMUNITIES WAS ALSO A WAY FOR THE CHNA TO INSTILL EQUITY INTO THE OVERALL PROCESS BY INCLUDING THEM AS PARTNERS, NOT ONLY AS FOCUS GROUP PARTICIPANTS BUT ALSO MEMBERS OF SFHIP. KEY INFORMANT INTERVIEWS WERE ALSO CONDUCTED WITH PARTICIPANTS FROM: APA FAMILY SUPPORT SERVICES; BAYVIEW HUNTERS POINT YMCA AND HOPE SF; FAACTS COALITION; HOMELESS PRENATAL PROGRAM; LARKIN YOUTH SERVICES; MISSION NEIGHBORHOOD HEALTH CENTERS; ON LOK SENIOR SERVICES; SAN FRANCISCO AFRICAN AMERICAN FAITH BASED COALITION; SAN FRANCISCO COMMUNITY CLINIC CONSORTIUM; SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH; SAN FRANCISCO HUMAN RIGHTS COMMISSION; SAN FRANCISCO UNIFIED SCHOOL DISTRICT; SAN FRANCISCO AIDS FOUNDATION; AND TRANSGENDER DISTRICT AND SAN FRANCISCO COMMUNITY HEALTH CENTER.THE FOCUS GROUP AND INTERVIEW DISCUSSIONS WERE ONLINE, IN ENGLISH; PARTICIPANTS RECEIVED A $50 GIFT CARD FOR PARTICIPATION. THE CONVERSATIONS WERE RECORDED, PROFESSIONALLY TRANSCRIBED, AND ENTERED INTO THE QUALITATIVE RESEARCH SOFTWARE DEDOOSE. THE ORGANIZATION MADE A LIST OF ALL THE MENTIONED COMMUNITY STRENGTHS, HEALTH NEEDS, AND SUGGESTED SOLUTIONS, AND TALLIED IN HOW MANY OF THE 20 DISCUSSIONS (I.E., 6 FOCUS GROUPS PLUS 14 INTERVIEWS) EACH WAS BROUGHT UP.NUMERICAL DATA WAS USED TO CONTEXTUALIZE COMMUNITY INPUT AND PROVIDE BACKGROUND ON THE DEMOGRAPHICS AND HEALTH OF SAN FRANCISCANS. THESE CAME FROM MYRIAD PUBLICLY AVAILABLE DATA PORTALS AND REPORTS, INCLUDING THOSE PUBLISHED BY THE SAN FRANCISCO DEPARTMENT OF PUBLIC HEALTH AND THE CITY AND COUNTY OF SAN FRANCISCO. THE ORGANIZATION USED THE MOST RECENTLY AVAILABLE DATA THAT INCLUDED AS MANY RACE/ETHNICITY GROUPS AS POSSIBLE.
PART VI, LINE 3:A RESIDENT SERVICES COORDINATOR STAFF MEMBER IS AVAILABLE TO ASSIST RESIDENTS AND/OR THEIR FAMILY MEMBERS OR LEGAL REPRESENTATIVES THROUGH THE PROCESS OF DETERMINING THEIR ELIGIBILITY FOR ALL GOVERNMENT PROGRAMS AND ASSIST THEM IN THE APPLICATION PROCESS.WRITTEN NOTICE OF THE ORGANIZATION'S CHARITY CARE AND DISCOUNT PAYMENT POLICY FOR FINANCIALLY QUALIFIED PATIENTS IS CLEARLY AND CONSPICUOUSLY POSTED AND VISIBLE TO THE PUBLIC IN THE ADMISSIONS OFFICE AND THE BILLING DEPARTMENT. THE NOTICE INCLUDES INFORMATION ABOUT ELIGIBILITY, AND CONTACT INFORMATION FOR THE ORGANIZATION'S PATIENT FINANCIAL SERVICES STAFF, FROM WHOM PATIENTS AND OTHER INTERESTED PERSONS CAN OBTAIN FURTHER INFORMATION ABOUT THIS POLICY.LASTLY, ALL PRIVATE INVOICES THAT ARE MAILED MONTHLY TO PATIENTS INCLUDE THE FOLLOWING STATEMENT: "IF YOU ARE NOT ABLE TO PAY THE BALANCE IN FULL, PLEASE CONTACT THE PATIENT FINANCIAL SERVICES OFFICE FOR PAYMENT OPTIONS."WRITTEN NOTICE, INCLUDING THE ABOVE INFORMATION, IS GIVEN TO EACH PATIENT AS A PART OF THEIR ADMISSION PACKET.
PART VI, LINE 4:THE CITY AND COUNTY OF SAN FRANCISCO, WITH 827,526 PEOPLE, IS THE FOURTH-MOST POPULOUS CITY IN CALIFORNIA AND THE 17TH-MOST POPULOUS CITY IN THE UNITED STATES. ITS 46.9 SQUARE MILES IS OFTEN ROUNDED UP TO 49, TO CONNECT TO 1849, THE YEAR THAT STARTED THE GOLD RUSH AND THE NICKNAME FOR SAN FRANCISCANS AS THE 49ERS. THIS COMPACT AREA MAKES SAN FRANCISCO THE SMALLEST GEOGRAPHIC COUNTY IN CALIFORNIA AND THE SECOND-MOST DENSELY POPULATED MAJOR U.S. CITY (AFTER NEW YORK CITY), WHICH CONTRIBUTE TO THE HIGH COST OF PROPERTY AND LIVING, AND THE COROLLARY IMPACT ON HOUSING DISPARITIES.SAN FRANCISCO IS DIVERSE, WITH ALMOST HALF OF RESIDENTS SPEAKING A LANGUAGE OTHER THAN ENGLISH AT HOME AND MOST IDENTIFYING AS PEOPLE OF COLOR. SAN FRANCISCO WORKERS ARE MOSTLY EMPLOYED IN THE SERVICE INDUSTRY. RACE AND ETHNIC BREAKDOWNS ARE AS FOLLOWS: AMERICAN INDIAN AND ALASKA NATIVE ACCOUNTS FOR 2% OF THE POPULATION; ASIAN ACCOUNTS FOR 39% OF THE POPULATION; BLACK OR AFRICAN AMERICAN ACCOUNTS FOR 7% OF THE POPULATION; HISPANIC OR LATINO ACCOUNTS FOR 16% OF THE POPULATION; NATIVE HAWAIIAN AND OTHER PACIFIC ISLANDER ACCOUNTS FOR 1% OF THE POPULATION; WHITE ACCOUNTS FOR 50% OF THE POPULATION; AND OTHER RACES ACCOUNT FOR 13% OF THE POPULATION. THE MOST COMMON EMPLOYMENT SECTORS ARE PROFESSIONAL, SCIENTIFIC, AND ADMINISTRATIVE SERVICES (27%) AND EDUCATIONAL, HEALTHCARE, AND SOCIAL SERVICES (20%).ON A RANGE OF HEALTH, SOCIAL, AND ECONOMIC INDICATORS, SAN FRANCISCO IS DOING BETTER THAN MANY OTHER CITIES. GOING BEYOND AVERAGES AND SUMMARY METRICS, HOWEVER, EXPOSES INCONSISTENT WELLBEING, ESPECIALLY BY RACE/ETHNICITY, I.E., OUTCOMES OVERALL ARE BETTER THAN AVERAGE, BUT THE IMPACT OF RACIAL DISPARITIES IS WORSE. AN EXAMPLE OF THIS IS IN LIFE EXPECTANCY. ON AVERAGE, SAN FRANCISCANS HAVE A LIFE EXPECTANCY OF 82.4 YEARS. THERE WAS ALSO 5,600 YEARS OF POTENTIAL LIFE LOST AMONG PEOPLE UNDER AGE 75 (PER 100,000 POPULATION), DRIVEN BY STARK DISPARITIES IN PREMATURE DEATHS AMONG BLACK/AFRICAN AMERICAN AND NATIVE HAWAIIAN/PACIFIC ISLANDER RESIDENTS. THESE DISPARITIES HIGHLIGHT THE NEED FOR TARGETED INTERVENTIONS AND SYSTEMIC CHANGES TO ENSURE THAT ALL SAN FRANCISCANS HAVE EQUITABLE OPPORTUNITIES FOR HEALTH AND LONGEVITY.
PART VI, LINE 5:THE SFCJL ACUTE GERIATRIC PSYCHIATRY HOSPITAL UNIT AND OUR SKILLED NURSING FACILITY, WHICH PROVIDES SHORT TERM REHABILITATION AND LONG-TERM CARE, PLAY A VITAL ROLE IN ADDRESSING THE COMMUNITY'S CONTINUED NEED FOR ACCESS TO CARE, BEHAVIORAL HEALTH SERVICES, AND ECONOMIC SECURITY, PARTICULARLY FOR THE GROWING POPULATION OF OLDER ADULTS. SFCJL ALSO REMAINS COMMITTED TO MEETING THE NEEDS OF THE GREATER COMMUNITY ESPECIALLY AS IT PERTAINS TO ECONOMIC SECURITY AND THE DEVELOPMENT OF A WORKFORCE FOR THE FUTURE. THE ORGANIZATION IS FORTUNATE TO BE CO-LOCATED WITH NUMEROUS CLINICAL AND SUPPORT SERVICES ON OUR NINE-ACRE CAMPUS. PATIENTS HAVE ACCESS TO PAIN MANAGEMENT SERVICES, CARE PLANNING, DENTAL CARE, PHARMACY, AUDIOLOGY, PHYSICAL REHABILITATION, OCCUPATIONAL THERAPY, NUTRITION COUNSELING, AND A HOST OF SOCIAL, SPIRITUAL, AND ENRICHMENT OPPORTUNITIES. ALL THESE SERVICES HELP TO SOCIALIZE PATIENTS AND REDUCE THEIR SENSE OF ISOLATION. WE ALSO OFFER INDIVIDUALIZED PATIENT EDUCATION AND SKILLS-BASED GROUPS TO STRENGTHEN PATIENTS' COPING SKILLS IN PREPARATION FOR SUCCESSFUL POST-DISCHARGE COMMUNITY LIVING.
PART VI, LINE 7, REPORTS FILED WITH STATESCA

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ADRIENNE GREEN MD
PRESIDENT & CEO$727,349$0$42,500$0$0$0$9,750$0$6,376$0$785,975$0$0$0
DAVID CALDWELL
CFO (THRU 2/2025)$307,977$0$0$0$0$0$2,769$0$4$0$310,750$0$0$0
PEGGY CMIEL
DIR OF NURSING/CLIN OPS (THRU 12/202$227,757$0$0$0$65,710$0$3,824$0$6,672$0$303,963$0$0$0
DANIEL RUTH
FORMER PRESIDENT & CEO$0$0$0$0$290,426$0$0$0$0$0$290,426$0$0$0
STACEY PALEVSKY LEWIS
CHIEF DEVELOPMENT OFFICER$269,863$0$0$0$0$0$4,403$0$6,412$0$280,678$0$0$0
MARY CONNICK
FORMER CFO (THRU 2/2024)$101,059$0$0$0$141,337$0$1,875$0$20$0$244,291$0$0$0
STEPHEN HALL
MEDICAL DIRECTOR$216,326$0$0$0$0$0$1,731$0$11,678$0$229,735$0$0$0
CAM HO
REGISTERED NURSE$210,382$0$7,500$0$0$0$0$0$6,574$0$224,456$0$0$0
MARK FELTT
DIRECTOR OF PLANT OPERATIONS$221,284$0$0$0$0$0$0$0$2,179$0$223,463$0$0$0
KEVIN BEUTLER
CHIEF HUMAN RESOURCES OFFICER$212,148$0$0$0$0$0$2,558$0$1,706$0$216,412$0$0$0
SANDRA GUAN
REGISTERED NURSE$212,979$0$0$0$0$0$0$0$0$0$212,979$0$0$0
MARILYN MINERALES
LICENSED VOCATIONAL NURSE$198,163$0$0$0$2,162$0$0$0$4,747$0$205,072$0$0$0
EDWINA TANG
ED FRANK RESIDENCES/COO (START 1/202$193,222$0$0$0$0$0$3,244$0$2,787$0$199,253$0$0$0
HANH TA
LIC NURSE HOME ADMIN (THRU 10/2025)$159,288$0$0$0$0$0$0$0$1,392$0$160,680$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINES 4A-BFormAndLineReferenceDesc
ExplanationDURING THE 2024 CALENDAR YEAR, DANIEL RUTH RECEIVED A SEVERANCE PAYMENT OF $290,426 FROM THE ORGANIZATION, WHICH WAS TAXABLE COMPENSATION TO HIM AND REPORTED WITHIN FORM 990, PART VII, COLUMN (D) AND SCHEDULE J, PART II, COLUMN (B)(III). DURING THE 2024 CALENDAR YEAR, DANIEL RUTH WAS A PARTICIPANT IN A SUPPLEMENTAL 457(F) PLAN SPONSORED BY THE ORGANIZATION. THERE WERE NO EMPLOYER CONTRIBUTIONS TO THE 457(F) OR AMOUNTS CHARACTERIZED AS TAXABLE INCOME DUE TO VESTING OF THE 457(F) PLAN DURING THE 2024 CALENDAR YEAR.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY
A68016461013080SPQ12016-11-29$142,815,660CONSTRUCTION OF TWO NEW RESIDENTIAL CARE FACILITY BUILDINGS000
CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY
B68016461013080SK372021-11-17$33,184,965CONSTRUCTION OF NEW FACILITY BUILDING000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndOther Spent ProceedsOtherSpentProceedsAmt
A$42,245,000$142,815,660$3,412,327$1,960,461$7,211,174$12,549,544$117,829,531202000Yes (1)Yes (1)
B$33,184,965$1,003,075$663,699$1,522,907$29,928,478202200Yes (1)Yes (1)$112,120

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)
B00Yes (1)Yes (1)00.000000.000000.0000000Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000Yes (1)Yes (1)000Yes (1)
B0Yes (1)000000Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceDATE REBATE COMPUTATION PERFORMEDFormAndLineReferenceDesc
ExplanationISSUER NAME: CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/06/2019ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonDANIEL RUTHPersonNm
Relationship With OrgFORMER PRESIDENT & CEORelationshipWithOrgTxt
Loan PurposeCOMPENSATION PACKAGELoanPurposeTxt
Loan From OrganizationYes (X)LoanFromOrganizationInd
Original Principal$800,000OriginalPrincipalAmt
Balance Due$800,000BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$800,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 5DURING THE YEAR ENDED JUNE 30, 2025, THE ORGANIZATION EXPERIENCED A CYBERSECURITY BREACH IN THE FORM OF TWO SEPARATE SOCIALLY ENGINEERED E-MAILS (PHISHING ATTEMPTS) REQUESTING WIRE TRANSFERS FOR ILLEGITIMATE VENDOR PAYMENTS THAT RESULTED IN FINANCIAL LOSS TOTALING $3,709,987. THE BREACH WAS PROMPTLY REPORTED TO THE SAN FRANCISCO POLICE DEPARTMENT, U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES OFFICE FOR CIVIL RIGHTS, AS WELL AS APPROPRIATE INSURANCE AGENCIES. RECOVERY EFFORTS LED TO THE SUCCESSFUL RECOUPMENT OF $1,159,830 THROUGH THE BANK AND $500,000 IN INSURANCE PROCEEDS. THE NET FINANCIAL IMPACT OF THE INCIDENT WAS $2,050,157, WHICH HAS BEEN REFLECTED ON FORM 990, PART IX, LINE 24D. AS A RESULT OF THE BREACH, CHANGES WERE MADE TO THE INTERNAL INVOICE APPROVAL PROCESS, AS WELL AS A REVAMPING OF THE SIGNATURE AUTHORITY POLICY FOR THE ORGANIZATION. ADDITIONALLY, THE ELECTRONIC PAYMENTS APPROVAL PROCESS WAS ALSO IMPROVED, WHICH NOW MANDATES A TWO-PARTY APPROVAL WITHIN THE BANKING SYSTEM FOR TRANSFERS GREATER THAN A MATERIAL THRESHOLD OF $10,000.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT, AND THEN REVIEWED BY MANAGEMENT; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE ANNUAL COMPENSATION PACKAGE FOR THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER BASED ON VARIOUS FACTORS, INCLUDING DATA COLLECTED FROM AN INDEPENDENT COMPENSATION CONSULTANT (WHO UTILIZES 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, INCLUDING DATA COLLECTED FROM AN INDEPENDENT COMPENSATION CONSULTANT (DEPENDING ON POSITION) WHO UTILIZES COMPENSATION DATA OBTAINED FROM SURVEYS, 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 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GRECRUITING: PROGRAM SERVICE EXPENSES 256,389. MANAGEMENT AND GENERAL EXPENSES 59,401. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 315,790. CONTRACT SERVICES & PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 13,825,580. MANAGEMENT AND GENERAL EXPENSES 858,864. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,684,444.
FORM 990, PART XI, LINE 9:CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 118,048. CHANGE IN BENEFICIAL INTEREST IN JEWISH HOME & SENIOR LIVING FOUNDATION 1,076,684. CHANGE IN INTEREST IN NET ASSETS OF JEWISH HOME & SENIOR LIVING FOUNDATION 5,508,498.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CHARITABLE REMAINDER TRUSTS (2)BusinessNameLine1Txt
FieldValueIRS element (for citing)
Primary ActivitiesCHARITABLE GIVINGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1SFCJLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd