MENORAH PARK CENTER FOR SENIOR LIVING: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MENORAH PARK CENTER FOR SENIOR LIVING (EIN 34-0714443)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202631359349306053
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T10:27:26-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331498605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 S HIGH ST SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714443 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENORAH PARK CENTER FOR SENIOR LIVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MENO | BusinessNameControlTxt |
| Phone | 6142043970 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 WEST NEW ENGLAND AVENUE 300 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32789 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODI NADERHOFF | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6142043970 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY CIMINELLO | PreparerPersonNm |
| PTIN | P00796388 | PTIN |
| Phone | 6148493000 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | HARRY SINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 WEST NEW ENGLAND AVENUE 300 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32789 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $120,090,432 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1906 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | MENORAH PARK CENTER FOR SENIOR LIVING PROVIDES A FULL SPECTRUM OF DIRECT HEALTH CARE TO SENIOR ADULTS IN THE GREATER CLEVELAND, OHIO AREA. SERVICES ARE PROVIDED TO APPROXIMATELY ONE THOUSAND FRAIL SENIORS PER DAY IN SERVICES SUCH AS SKILLED NURSING, ASSISTED LIVING, INDEPENDENT LIVING, HOME HEALTH, HOSPICE, ADULT DAY CARE, OUTPATIENT PHYSICAL THERAPY AND MEALS ON WHEELS. SERVICES ARE PROVIDED TO MANY INDIGENT CLIENTS DUE TO OUR MISSION OF BEING A RELIGIOUS SPONSORED AGENCY WHICH PROVIDES CARE AND HEALTH CARE PROGRAMMING TO ALL CLIENTS IN AN ATMOSPHERE OF RESPECT, DIGNITY AND CARING WITHIN A FRAMEWORK OF TRADITIONAL JEWISH VALUES. OUR ORGANIZATION ALSO PROVIDES MANY EDUCATIONAL PROGRAMS TO SENIORS AND HEALTH CARE PROFESSIONALS IN THE GENERAL COMMUNITY. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 1386 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,376,313 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,265,314 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $68,781,723 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $34,243,526 | CYProgramServiceRevenueAmt |
| PY Investment Income | $229,201 | PYInvestmentIncomeAmt |
| CY Investment Income | $43,839,040 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $86,387,237 | PYTotalRevenueAmt |
| CY Total Revenue | $79,347,880 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,053 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,635 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $56,608,261 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,245,252 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,885,668 | PYOtherExpensesAmt |
| CY Other Expenses | $19,414,528 | CYOtherExpensesAmt |
| PY Total Expenses | $85,508,982 | PYTotalExpensesAmt |
| CY Total Expenses | $44,671,415 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $878,255 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $34,676,465 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $97,563,509 | TotalAssetsBOYAmt |
| Total Assets EOY | $56,301,026 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $69,793,699 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,276,945 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,769,810 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,024,081 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MENORAH PARK CENTER FOR SENIOR LIVING ENRICHES THE LIVES OF SENIORS AND THOSE REQUIRING SPECIALIZED HIGH QUALITY HEALTH CARE THROUGH DIRECT SERVICES, RESEARCH AND EDUCATION. IT DOES SO IN A VARIETY OF SETTINGS IN AN ATMOSPHERE OF RESPECT, DIGNITY AND CARING WITHIN A FRAMEWORK OF TRADITIONAL JEWISH VALUES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $32,769,946 | ExpenseAmt |
| Grant | $11,635 | GrantAmt |
| Revenue | $34,243,526 | RevenueAmt |
| Desc | SKILLED NURSING FACILITY: OUR NURSING HOME HAS 355 BEDS AND OFFERS POST HOSPITAL REHABILITATION SERVICES AND LONG-TERM NURSING CARE. SPECIFIC SERVICES INCLUDE MEDICAL CARE, NURSING CARE, PHYSICAL AND OCCUPATIONAL THERAPY, SOCIAL WORK AND RECREATIONAL THERAPY. APPROXIMATELY 80% OF OUR LONG-TERM CARE BEDS ARE OCCUPIED BY INDIGENT CLIENTS. SERVICES ARE OFFERED REGARDLESS OF AN INDIVIDUAL'S ABILITY TO PAY. ASSISTED LIVING: OUR CHARITABLE ORGANIZATION PROVIDES TWO ASSISTED LIVING RESIDENCES, WHICH CARE FOR 250 CLIENTS. SPECIFIC SERVICES INCLUDE APARTMENT STYLE LIVING, NURSING ASSISTANCE WITH TAKING AND DISPENSING MEDICATIONS, PROVIDING HELP TO DRESS AND BATHE, PROVIDING MEALS, HOUSEKEEPING, ACTIVITIES AND SECURITY. INDEPENDENT LIVING: MENORAH PARK ALSO PROVIDES INDEPENDENT LIVING SERVICES FOR 200 CLIENTS IN A SEPARATE RESIDENCE ORGANIZED FOR THIS PURPOSE. SPECIFIC SERVICES INCLUDE APARTMENT STYLE LIVING, MEALS, HOUSEKEEPING, ACTIVITIES, WELLNESS NURSE CHECKS, RECREATIONAL THERAPY, TRANSPORTATION AND SECURITY. | Desc |
| Total Program Service Expenses | $32,769,946 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | Yes (1) | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 166 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1386 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODI NADERHOFF | PersonNm |
| Phone | 6142043970 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 WEST NEW ENGLAND AVE SUITE 300 | AddressLine1Txt |
| City | WINTER PARK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32789 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| HOWARD EPSTEIN | |||||||||
| SECRETARY THRU 12/19/2023 | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PATTI BERNS | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ALAN BLUMENTHAL | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KEN BRAVO | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| HOWARD J DANZINGER | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN HURWITZ | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| IRA KAPLAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JUDY KAUFMAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NOREEN KOPPELMAN-GOLDSTEIN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT KWAIT | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KEITH LIBMAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM LIEBERMAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LARRY MACK | |||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| GREG MARCUS | |||||||||
| ASSOCIATE TREASURER THRU 12/19/2023 | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER MEISEL | |||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LISA MICHEL | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BETH ROSENBERG | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ENID ROSENBERG | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARC SILVERSTEIN | |||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| HARRY SINGER | |||||||||
| CHAIRMAN | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CATHY STAMLER | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NEIL TRAMER | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ADAM WIEDER | |||||||||
| TRUSTEE; TREASURER AS OF 12/20/2023 | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JUDY WILLENSKY | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| IDELLE WOLF | |||||||||
| TRUSTEE; TREASURER ON LEAVE 12/19/23 | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ALEC BEREZIN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFFREY DAVID | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ADRIENNE GOLDBERG | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| EVAN HIRSCH | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOEL MARX | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD RIVITZ | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARCY SCHWARTZ | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN ZELMAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT ZIMMERMAN | |||||||||
| TRUSTEE- PART YEAR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JODI NADERHOFF | |||||||||
| CFO AS OF 5/15/23 | 40.00 | 0.00 | Yes (X) | $380,171 | $0 | $11,982 | |||
| DIANE LILIESTEDT | |||||||||
| PRESIDENT & COO AS OF 2/22/2023 | 40.00 | 0.00 | Yes (X) | $326,558 | $0 | $16,747 | |||
| ISAAC LIFSCHUTZ | |||||||||
| VP - OPERATIONS | 40.00 | 0.00 | $279,050 | $0 | $30,214 | Yes (X) | |||
| JAMIE HERBST | |||||||||
| VP - HUMAN RESOURCES | 40.00 | 0.00 | $258,147 | $0 | $33,705 | Yes (X) | |||
| KELLY MCNEAL | |||||||||
| DIR. OF REHABILITATION SVC. | 40.00 | 0.00 | $197,149 | $0 | $32,453 | Yes (X) | |||
| TRACY ETLING | |||||||||
| DIR. OF PHARMACY | 40.00 | 0.00 | $189,158 | $0 | $6,342 | Yes (X) | |||
| ANNET SIMWOGERERE | |||||||||
| RN SUPERVISOR | 40.00 | 0.00 | $159,766 | $0 | $5,220 | Yes (X) | |||
| JAMES NEWBROUGH | |||||||||
| PRESIDENT & CEO THRU 2/21/2023 | 40.00 | 0.00 | $581,378 | $0 | $8,693 | Yes (X) | |||
| BRENDA SATTERFIELD | |||||||||
| CFO THRU 5/26/2023 | 40.00 | 0.00 | $176,088 | $0 | $14,419 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,547,465 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $159,775 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 43 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SOLIC HOLDINGS LLC DBA SOLIC CAPITAL AD | |||||
| 425 W NEW ENGLAND AVE SUITE 300 | WINTER PARK | FL | 32789 | FINANCIAL & BUSINESS PLANNING | $1,721,537 |
| INTELYCARE INC | |||||
| PO BOX 200413 | PITTSBURGH | PA | 15251 | NURSING STAFF | $1,280,932 |
| BAKER & HOSTETLER LLP | |||||
| 127 PUBLIC SQUARE SUITE 2000 | CLEVELAND | OH | 441441214 | LEGAL ADVISORY SERVICES | $666,277 |
| P&M HOLDING GROUP DBA PLANTE MORAN PLLC | |||||
| 16060 COLLECTIONS CTR DR | CHICAGO | IL | 60693 | FINANCIAL ADVISOR SERVICES | $521,502 |
| ROLF MARTIN LANG LLP | |||||
| PO BOX 72194 | CLEVELAND | OH | 441910002 | LEGAL ADVISORY SERVICES | $518,128 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $216,935 | FederatedCampaignsAmt |
| Related Organizations | $857,284 | RelatedOrganizationsAmt |
| Government Grants | $191,095 | GovernmentGrantsAmt |
| Total Contributions | $1,265,314 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SKILLED NURSING | 623000 | $19,542,136 | $19,542,136 |
| LICENSED RESIDENTIAL | 623990 | $7,208,269 | $7,208,269 |
| PROGRAM SERVICE FEES | 623000 | $3,942,981 | $3,942,981 |
| APARTMENT RENTAL | 532000 | $2,048,233 | $2,048,233 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,501,907 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,501,907 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $34,243,526 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,081,592 | TotalRevenueColumnAmt |
| Exclusion | $1,081,592 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $83,500,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $40,742,552 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $42,757,448 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,757,448 | TotalRevenueColumnAmt |
| Exclusion | $42,757,448 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,347,880 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,243,526 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $43,839,040 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,635 | TotalAmt |
| Program Services | $11,635 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,215,419 | TotalAmt |
| Management And General | $1,215,419 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,731,103 | TotalAmt |
| Program Services | $13,811,772 | ProgramServicesAmt |
| Management And General | $5,919,331 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $690,423 | TotalAmt |
| Program Services | $483,296 | ProgramServicesAmt |
| Management And General | $207,127 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,798,209 | TotalAmt |
| Program Services | $1,258,746 | ProgramServicesAmt |
| Management And General | $539,463 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,810,098 | TotalAmt |
| Program Services | $1,267,069 | ProgramServicesAmt |
| Management And General | $543,029 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,416 | TotalAmt |
| Management And General | $248,416 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,823 | TotalAmt |
| Management And General | $83,823 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,709,067 | TotalAmt |
| Program Services | $1,335,264 | ProgramServicesAmt |
| Management And General | $2,373,803 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,963 | TotalAmt |
| Management And General | $238,963 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,077,894 | TotalAmt |
| Program Services | $4,925,559 | ProgramServicesAmt |
| Management And General | $152,335 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,440 | TotalAmt |
| Management And General | $132,440 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,158,228 | TotalAmt |
| Program Services | $6,076,939 | ProgramServicesAmt |
| Management And General | $81,289 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,623 | TotalAmt |
| Program Services | $97,779 | ProgramServicesAmt |
| Management And General | $14,844 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,486 | TotalAmt |
| Program Services | $6,498 | ProgramServicesAmt |
| Management And General | $988 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,128,512 | TotalAmt |
| Program Services | $1,117,227 | ProgramServicesAmt |
| Management And General | $11,285 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,580,626 | TotalAmt |
| Program Services | $1,565,136 | ProgramServicesAmt |
| Management And General | $15,490 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,267 | TotalAmt |
| Program Services | $787,689 | ProgramServicesAmt |
| Management And General | $119,578 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ORGANIZATIONS/MEMBERSHI | Desc |
| Total | $29,183 | TotalAmt |
| Program Services | $25,337 | ProgramServicesAmt |
| Management And General | $3,846 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,671,415 | TotalAmt |
| Program Services | $32,769,946 | ProgramServicesAmt |
| Management And General | $11,901,469 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,223,759 | BOYAmt |
| EOY | $4,415,560 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,094,537 | BOYAmt |
| EOY | $49,947,396 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,216 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,130,873 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,902,983 | BOYAmt |
| EOY | $1,897,915 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,942,438 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,291 | BOYAmt |
| EOY | $40,155 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,551,920 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $336,492 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,563,509 | BOYAmt |
| EOY | $56,301,026 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,171,269 | BOYAmt |
| EOY | $23,547,182 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $544,912 | BOYAmt |
| EOY | $220,317 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,045,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,419,185 | BOYAmt |
| EOY | $2,594,655 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,613,333 | BOYAmt |
| EOY | $8,914,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,793,699 | BOYAmt |
| EOY | $35,276,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,546,069 | BOYAmt |
| EOY | $21,024,081 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,223,741 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,769,810 | BOYAmt |
| EOY | $21,024,081 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,563,509 | BOYAmt |
| EOY | $56,301,026 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $34,676,465 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$41,422,194 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,291,769 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,948,198 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,293,867 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,376,313 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,265,314 | CurrentTaxYearAmt |
| Total | $44,175,461 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $72,660,091 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,997,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68,202,384 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,781,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,131,524 | CurrentTaxYearAmt |
| Total | $309,772,998 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $136,615 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,757,448 | CurrentTaxYearAmt |
| Total | $42,894,063 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $78,951,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,945,474 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $81,496,251 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,294,651 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,154,286 | CurrentTaxYearAmt |
| Total | $396,842,522 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $396,842,522 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $123,555 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $365,711 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$2,352 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,586 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,081,592 | CurrentTaxYearAmt |
| Total | $1,661,092 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $123,555 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $365,711 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$2,352 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,586 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,081,592 | CurrentTaxYearAmt |
| Total | $1,661,092 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,075,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,311,185 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $81,493,899 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,387,237 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,235,878 | CurrentTaxYearAmt |
| Total | $398,503,614 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99580 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99830 | PublicSupportPY509Pct |
| Investment Income CY | 0.00420 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00170 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NOTES PAYABLE TO AFFILIATE | $8,000,000 |
| ESTIMATED THIRD PARTY SETTLEMENTS | $914,791 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,914,791 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| PAYMENT OF MEDICAL BILLS | 5 | $1,512 |
| REPLACE DAMAGED PROPERTY | 5 | $2,094 |
| NEED BASED GRANTS | 80 | $8,029 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MENORAH PARK MAKES PURCHASES AND DISBURSEMENTS TO THIRD PARTY VENDORS ON BEHALF OF THEIR INDIGENT RESIDENTS TO ENSURE MONEY IS BEING PROPERLY SPENT ON GOODS AND SERVICES THAT WILL DIRECTLY BENEFIT RESIDENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES NEWBROUGH | ||||||||||||||
| PRESIDENT & CEO THRU 2/21/2023 | $116,130 | $0 | $0 | $0 | $465,248 | $0 | $4,489 | $0 | $4,204 | $0 | $590,071 | $0 | $0 | $0 |
| JODI NADERHOFF | ||||||||||||||
| CFO AS OF 5/15/23 | $205,171 | $0 | $175,000 | $0 | $0 | $0 | $0 | $0 | $11,982 | $0 | $392,153 | $0 | $0 | $0 |
| DIANE LILIESTEDT | ||||||||||||||
| PRESIDENT & COO AS OF 2/22/2023 | $254,878 | $0 | $71,500 | $0 | $180 | $0 | $7,315 | $0 | $9,432 | $0 | $343,305 | $0 | $0 | $0 |
| ISAAC LIFSCHUTZ | ||||||||||||||
| VP - OPERATIONS | $279,050 | $0 | $0 | $0 | $0 | $0 | $3,400 | $0 | $26,814 | $0 | $309,264 | $0 | $0 | $0 |
| JAMIE HERBST | ||||||||||||||
| VP - HUMAN RESOURCES | $220,719 | $0 | $34,538 | $0 | $2,890 | $0 | $6,911 | $0 | $26,794 | $0 | $291,852 | $0 | $0 | $0 |
| KELLY MCNEAL | ||||||||||||||
| DIR. OF REHABILITATION SVC. | $175,125 | $0 | $20,678 | $0 | $1,346 | $0 | $5,453 | $0 | $27,000 | $0 | $229,602 | $0 | $0 | $0 |
| TRACY ETLING | ||||||||||||||
| DIR. OF PHARMACY | $182,805 | $0 | $5,000 | $0 | $1,353 | $0 | $5,484 | $0 | $858 | $0 | $195,500 | $0 | $0 | $0 |
| BRENDA SATTERFIELD | ||||||||||||||
| CFO THRU 5/26/2023 | $157,353 | $0 | $18,025 | $0 | $710 | $0 | $6,654 | $0 | $7,765 | $0 | $190,507 | $0 | $0 | $0 |
| ANNET SIMWOGERERE | ||||||||||||||
| RN SUPERVISOR | $145,398 | $0 | $13,913 | $0 | $455 | $0 | $4,362 | $0 | $858 | $0 | $164,986 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4A | JAMES NEWBROUGH, FORMER CEO, RECEIVED SEVERANCE PAYMENTS TOTALING $464,243. |
| PART I, LINE 7 | EMPLOYEES OF THE ORGANIZATION THAT ARE INVOLVED WITH DIRECT CARE OF RESIDENTS MAY RECEIVE BONUS AND INCENTIVE COMPENSATION FOR PICKING UP EXTRA SHIFTS BEYOND THEIR NORMAL SCHEDULE, SO THAT THE NURSING HOME IS APPROPRIATELY STAFFED AT ALL TIMES. ADMINISTRATIVE EMPLOYEES MAY RECEIVE BONUS COMPENSATION FOR ATTAINING CERTAIN ORGANIZATIONAL GOALS AS DETERMINED BY THE CEO OR BOARD OF TRUSTEES. |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | SKILLED NURSING FACILITY, ASSISTED LIVING, INDEPENDENT LIVING, HOME HEALTH, HOSPICE, ADULT DAY CARE, OUTPATIENT PHYSICAL THERAPY AND MEALS ON WHEELS | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2023-12-19 | DistributionDt |
| Fair Market Value Of Asset | $83,500,000 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | ACTUAL COST | MethodOfFMVDeterminationTxt |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KING DAVID POST ACUTE NURSING AND REHABILITATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27100 CEDAR RD | AddressLine1Txt |
| City | BEACHWOOD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | 0 | DirectorOfSuccessorInd |
| Employee Of Successor | Yes (1) | EmployeeOfSuccessorInd |
| Owner Of Successor | 0 | OwnerOfSuccessorInd |
| Receive Compensation | 0 | ReceiveCompensationInd |
| Assets Distributed | 0 | AssetsDistributedInd |
| Required To Notify AG | Yes (1) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (1) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | 0 | LiabilitiesPaidInd |
| Bonds Outstanding | Yes (1) | BondsOutstandingInd |
| Bond Liabilities Discharged | Yes (1) | BondLiabilitiesDischargedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2E: | EXPLANATION OF INVOLVEMENT: SUBSTANTIALLY ALL EMPLOYEES WERE HIRED AS EMPLOYEES OF THE PURCHASING ORGANIZATION. |
| PART I | THE FILING ENTITY IS CURRENTLY IN THE PROCESS OF WINDING DOWN. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | MENORAH PARK HAS SUFFERED ONGOING LOSSES FROM OPERATIONS SINCE FISCAL YEAR ENDED JUNE 30, 2020, PRIMARILY AS A RESULT OF THE COVID-19 PANDEMIC AND THE RESULTANT IMPACT OF SIGNIFICANTLY HIGHER LABOR AND SUPPLY COSTS COMBINED WITH LOWER OCCUPANCY IN THE FACILITIES. ADDITIONALLY, ON JUNE 30, 2023, MENORAH PARK WAS IN VIOLATION OF THE FINANCIAL AND REPORTING COVENANTS ASSOCIATED WITH ITS SECURED DEBT OBLIGATIONS. AS A RESULT OF THESE CONDITIONS, THE BOARD OF TRUSTEES OF MENORAH PARK APPROVED AN ASSET SALE. MENORAH PARK ENTERED INTO AN ASSET PURCHASE AGREEMENT WITH AN UNRELATED THIRD-PARTY TO SELL SUBSTANTIALLY ALL ASSETS OF MENORAH PARK AND TRANSFERRED OPERATIONAL CONTROL OF THE ENTITIES TO THE UNRELATED THIRD-PARTY. THE SALE OF ASSETS WAS CLOSED ON DECEMBER 19, 2023. THE SECURED DEBT OBLIGATIONS OF MENORAH PARK WERE PAID IN FULL ON THE CLOSING DATE. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE CODE OF REGULATIONS WAS AMENDED TO REVISE THE NUMBER OF TRUSTEES. THE AMENDMENT IS AS FOLLOWS: THE BOARD OF TRUSTEES OF THE CORPORATION SHALL CONSIST OF NO LESS THAN THREE (3) ELECTED MEMBERS AND NO MORE THAN A NUMBER DETERMINED BY THE BOARD OF TRUSTEES, WHICH AS OF THE EFFECTIVE TIME SHALL BE SEVEN (7) ELECTED VOTING MEMBERS THE TRUSTEES, EACH OF WHOM SHALL BE NOMINATED BY THE TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | A SUB-COMMITTEE OF THE MENORAH PARK CENTER FOR SENIOR LIVING AUDIT COMMITTEE (A RELATED ORGANIZATION) AND AN INDEPENDENT CPA FIRM, AS THE BOARD DESIGNEES, REVIEW THE FORM 990 PRIOR TO SUBMISSION. SENIOR MANAGEMENT REVIEWS AND APPROVES THE FORM WHILE COMPLETING AND OVERSEEING THE PROCESS FOR COMPLETION. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, MENORAH PARK SENDS A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL TRUSTEES, OFFICERS, COMMITTEE MEMBERS AND KEY EMPLOYEES. THESE "KEY INDIVIDUALS" ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WHERE THE INTERESTS OF MENORAH PARK AND THE KEY INDIVIDUAL (OR SPOUSE OR OTHER FAMILY MEMBER OF THE KEY INDIVIDUAL) COULD POTENTIALLY BE IN CONFLICT. THE CONFLICT OF INTEREST POLICY IS RENEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF TRUSTEES FOLLOWING MENORAH PARK'S ANNUAL MEETING, AND EACH KEY INDIVIDUAL IS PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS SUCH KEY INDIVIDUAL. NON-COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY COULD RESULT IN DISCIPLINARY ACTION INCLUDING REMOVAL FROM ASSOCIATION WITH MENORAH PARK. THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED BY THE MENORAH PARK COMPLIANCE OFFICER. |
| FORM 990, PART VI, SECTION B, LINE 15 | MENORAH PARK HAS A STANDING COMPENSATION COMMITTEE TO ANNUALLY REVIEW FOR REASONABLENESS WITH SIMILAR ORGANIZATIONS, THE SALARIES OF THE EXECUTIVE DIRECTOR AND TOP LEVEL, KEY MANAGEMENT STAFF OF THE ORGANIZATION. THE COMPENSATION COMMITTEE USES PUBLISHED SURVEYS AND PURCHASED COMPENSATION COMPARISON INFORMATION TO REVIEW AND STUDY REASONABLEMENTS AND COMPETITIVENESS OF MENORAH PARK EXECUTIVE SALARIES WITH SIMILAR HEALTHCARE ORGANIZATIONS. AN EMPLOYEE'S SENIORITY AND PERFORMANCE ARE ALSO REVIEWED DURING SALARY DETERMINATION. DISCUSSIONS AND DECISIONS OF THE COMPENSATION COMMITTEE ARE DOCUMENTED IN THEIR MEETING MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | MENORAH PARK MAINTAINS COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL REPORTS. COPIES OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(D). |
| FORM 990, PART XI, LINE 9: | CHANGE IN PENSION LIABILITY -869,733. CHANGE IN INVESTMENT IN AFFILIATED COMPANIES -40,552,461. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | R H MYERS APARTMENTS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27200 CEDAR RD | AddressLine1Txt |
| City | BEACHWOOD | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714443 | EIN |
| Primary Activities | IL APARTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENORAH PARK CENTER FOR SENIOR LIVING | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MENORAH PARK FOUNDATION | ||||||||||
| 275701 SCIENCE PARK DR | BEACHWOOD | OH | 44122 | 341778478 | FUNDRAISING | OH | 501(C)3 | LINE 7 | MENORAH PARK CENTER FOR SENIOR LIVING | Yes (1) |
| MENORAH PARK WOMEN'S & MEN'S ASSOCIATION | ||||||||||
| 425 WEST NEW ENGLAND AVE SUITE 300 | WINTER PARK | FL | 32789 | 201321718 | VOLUNTEERS | OH | 501(C)3 | LINE 12C, III-FI | MENORAH PARK CENTER FOR SENIOR LIVING | Yes (1) |
| MONTEFIORE HOME | ||||||||||
| 425 WEST NEW ENGLAND AVE SUITE 300 | WINTER PARK | FL | 32789 | 340714360 | SKILLED NURSING FACILITY | OH | 501(C)3 | LINE 10 | MENORAH PARK CENTER FOR SENIOR LIVING | Yes (1) |
| MONTEFIORE HOUSING CORPORATION | ||||||||||
| 425 WEST NEW ENGLAND AVE SUITE 300 | WINTER PARK | FL | 32789 | 311501393 | ASSISTED LIVING & SKILLED NURSING | OH | 501(C)3 | LINE 12B, II | MONTEFIORE HOME | Yes (1) |
| MONTEFIORE FOUNDATION | ||||||||||
| 275701 SCIENCE PARK DR | BEACHWOOD | OH | 44122 | 341788055 | FUNDRAISING | OH | 501(C)3 | LINE 7 | MONTEFIORE HOME | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MENORAH PARK FOUNDATION | ||
| C | $732,926 | ACTUAL |
| MENORAH PARK FOUNDATION | ||
| E | $8,000,000 | ACTUAL |
| MENORAH PARK FOUNDATION | ||
| Q | $235,455 | ACTUAL |