2024-07-15T13:17:13-05:00 2023-08-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2022-09-01 953510024 LOS ANGELES JEWISH HOME FOR THE AGING LOSA 8187743372 7150 TAMPA AVE RESEDA CA 913353700 CRYSTAL RUDITSKY CFO 8187743372 2024-07-11 1 CRYSTAL RUDITSKY 999009999 1 LAUREN A HAVERLOCK P00545829 8185771900 2024-07-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DALE SUROWITZ 7150 TAMPA AVE RESEDA CA 913353700 46498134 0 X WWW.LAJHEALTH.ORG X 1912 CA NURSING, RESIDENTIAL AND CLINICAL CARE FOR THE ELDERLY. 21 21 274 21 4126 1563 14216080 20651872 20420052 24783934 229758 699275 -289940 171994 34575950 46307075 0 0 0 0 20604565 22538101 0 0 2176305 30110934 29032976 50715499 51571077 -16139549 -5264002 240284875 244467929 319296207 327183289 -79011332 -82715360 EXCELLENCE IN SENIOR CARE REFLECTIVE OF JEWISH VALUES. 0 0 9105491 7268465 FUNDING ORGANIZATION AND MANAGEMENT SERVICES FOR RELATED ORGANIZATIONS: EISENBERG VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING, GRANCELL VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING, JHA GERIATRIC SERVICES, ANNENBERG SCHOOL OF NURSING AND BRANDMAN CENTERS FOR SENIOR CARE, INC. 32757965 17515469 DEVELOPMENT AND OPERATIONS OF AN INDEPENDENT LIVING FACILITY THAT PROVIDES MEMORY CARE SERVICES. 41863456 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 188 0 1 274 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CRYSTAL RUDITSKY 8187743000 7150 TAMPA AVENUE RESEDA CA 91335 A BERMAN CHAIR 2.00 0.00 X X 0 0 0 J GLASSMAN VICE CHAIR 2.00 0.00 X X 0 0 0 S GOOD VICE CHAIR 2.00 0.00 X X 0 0 0 D ROSETT SECRETARY / VICE CHAIR 2.00 6.00 X X 0 0 0 DR E SCHNEIDER DIRECTOR 2.00 5.00 X 0 0 0 M HESLOV DIRECTOR 2.00 0.00 X 0 0 0 Z KOSS DIRECTOR 2.00 0.00 X 0 0 0 J SEIDEL DIRECTOR 2.00 0.00 X 0 0 0 D SWARTZ IMM. PAST CHAIR 2.00 0.00 X 0 0 0 R HIRSCH DIRECTOR 2.00 2.00 X 0 0 0 S HIRSCH WOHL DIRECTOR 2.00 0.00 X 0 0 0 L GRANOW DIRECTOR 2.00 0.00 X 0 0 0 A PRICE DIRECTOR 2.00 0.00 X 0 0 0 M RUBIN DIRECTOR 2.00 4.00 X 0 0 0 M LIBERMAN DIRECTOR 2.00 0.00 X 0 0 0 P RUBIN DIRECTOR 2.00 0.00 X 0 0 0 R BENDER DIRECTOR 2.00 0.00 X 0 0 0 J BRANDMAN DIRECTOR 2.00 6.00 X 0 0 0 J FRIEDMAN-RUDZKI DIRECTOR 2.00 4.00 X 0 0 0 L BLANKSTEIN DIRECTOR 2.00 0.00 X 0 0 0 I HALPERN DIRECTOR 2.00 4.00 X 0 0 0 D SUROWITZ CEO-PRESIDENT 30.00 13.00 X 873102 0 28443 C RUDITSKY CFO 30.00 13.00 X 344416 0 10710 L STEPANIANS COO 38.00 4.00 X 456010 0 12544 N MARCO CMO 38.00 1.00 X 525403 0 22959 A ALDERMAN VP, HUMAN RESOURCES 38.00 2.00 X 297479 0 10309 T CARLSON COMPLIANCE OFFICER 40.00 0.00 X 293298 0 6008 C SLAVIN VP FUND DEVELOPMENT 40.00 0.00 X 269994 0 13369 H SABET SENIOR MGR INFO SYSTEMS 40.00 0.00 X 225970 0 10496 L NUSSBAUM DIRECTOR OF FOUNTAINVIEW MARKETING 40.00 0.00 X 220896 0 12752 LPLACHTA DIRECTOR FUND DEVELOPMENT 40.00 0.00 X 223497 0 12122 J MACKAY EXEC DIRECTOR OF GONDA 40.00 0.00 X 223935 0 9061 M FORREST FORMER VP AND CEO 0.00 0.00 X 185387 0 17441 A POSSICK FORMER CSO 0.00 0.00 X 133063 0 11243 4272450 0 177457 30 1 1 0 UNIVERSAL PROTECTION SERVICE LP PO BOX 31001-2374 PASADENA CA 91110 SECURITY SERVICES 663310 LIGHTHOUSE MANAGEMENT 4195 CHINO HILLS PKWY 336 CHINO HILLS CA 91709 CONSULTING SERVICES 425000 FAIRMONT CENTURY PLAZA 2025 AVENUE OF THE STARS LOS ANGELES CA 90067 HOSPITALITY SERVICES 384055 STATUS PROS LLC 3001 BISHOP DRIVE SAN RAMON CA 94583 SUBSCRIPTION SERVICES 256293 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 AUDIT, TAX 250850 11 1568430 19083442 20651872 CCRC REVENUE 900099 17515469 17515469 SERVICE TO BCSC 900099 3201059 3201059 FUNDING FROM RELATED ORGS 900099 1517939 1517939 RENT FROM BCSC 900099 1348745 1348745 SERVICE TO HOSPICE 900099 173295 173295 1027427 1027427 24783934 699275 4126 695149 174270 1568430 191059 -16789 -16789 OTHER REVENUE 900099 188783 188783 188783 46307075 24783934 4126 867143 4848746 3878997 727312 242437 13206249 10564999 1980937 660313 168115 134492 25217 8406 3198672 2558938 479801 159933 1116319 893055 167448 55816 720846 720846 671084 671084 222498 222498 1754123 308128 1214499 231496 309825 309825 737799 154278 404629 178892 3132557 3132557 2421239 2421239 121493 5794 115699 134816 194 134622 3342701 3342701 6390352 6390352 371168 14217 356951 FUNDING TO RELATED ORGS 2297727 2297727 DIETARY AND FOOD SUPPLI 1908220 1908220 MATERIALS & SUPPLIES 783699 758985 24714 HOA FEES 355685 355685 3357144 1712227 1030619 614298 51571077 41863456 7531316 2176305 1719933 8569443 6294398 6654547 18387803 17407221 100760 108541 832996 811106 203309241 48744410 160430543 154564831 17390061 13058645 35128381 43293595 240284875 244467929 50987767 57732507 146986326 149501333 63150766 91211697 87267 42094136 7899205 15989945 20838547 319296207 327183289 X -125337580 -127572106 46326248 44856746 -79011332 -82715360 240284875 244467929 X -5264002 520017 1044083 -4126 X 0 1 X 1 0 X 17710255 12749584 11342064 14216080 20651872 76669855 17710255 12749584 11342064 14216080 20651872 76669855 27527423 49142432 731148 303247 183156 227212 695149 2139912 132330 23044 0 155374 2336453 437 146600 188783 2672273 81637414 102594375 0.60200 0.47400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SETTLEMENT OTHER INCOME - 2018 AMOUNT: $ 2,336,453. 2019 AMOUNT: $ 437. 2021 AMOUNT: $ 146,600. 2022 AMOUNT: $ 188,783. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 47170145 269967 76788 2660154 44856746 49842753 1085530 73015 3831153 47170145 59220268 -6347715 56080 3085880 49842753 60724340 2188772 33997 3726841 59220268 57651177 6240194 35939 3202970 60724340 0.00000 0.32000 0.68000 0 0 21480859 21480859 153859463 28938353 124921110 26119390 19188189 6931201 1849529 617868 1231661 154564831 FUNDS HELD BY TRUSTEE UNDER DEBT AGREEMENT 10595271 CHARITABLE REMAINDER TRUST RECEIVABLES 473180 ARTWORK 121042 GOODWILL 200000 DUE FROM RELATED PARTIES 31546645 DEPOSITS 29177 OTHER RECEIVABLES 138048 OPERATING LEASE (NET) 190232 43293595 ANNUITY OBLIGATIONS 1591732 OTHER 612689 OBLIGATION TO PROVIDE FUTURE SNF 314484 REFUNDABLE ENTRANCE FEES 10697294 CCRC ESCROW DEPOSITS 447900 LT ACCRUED COMP 6978791 OPERATING LEASE LIABILITY 195657 20838547 X PART IV, LINE 2B: THE RESIDENTS AT GONDA RAISE MONEY TO HELP PAY FOR A RABBI AND OTHER SPIRITUAL EXPENSES. SINCE THEY WERE RAISING MONEY USING GONDA'S NAME WE WANTED THEM TO HAVE SOME INTERNAL CONTROLS AND RULES TO FOLLOW TO SAFEGUARD THE CASH. HOWEVER, THE CASH BELONGS TO THE RESIDENTS AND THAT'S WHY WE RECORD THESE AS A LIABILITY. PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO SUPPORT OPERATIONS. PART X, LINE 2: WITH THE EXCEPTION OF THE IPA, LAJH IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, LAJH IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS TAKEN AS A WHOLE. LAJH RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2023 OR 2022. SCH D PART V LINE 1B COLUMN (B): IN FISCAL YEAR 2021, THERE WAS A NEGATIVE ADJUSTMENT FOR CONTRIBUTIONS DUE TO THE RESTRUCTURING OF A PLEDGE. GUARDIANS SPECIAL EVENT 555321 499789 55532 78047 REFLECTIONS DINNER 413485 372137 41348 10000 6 773894 696504 77390 2500 100512 1742700 1568430 174270 12500 178559 191059 -16789 X X X X X 1 0 0 0 0 0 0 1 0 D SUROWITZ CEO-PRESIDENT 728101 0 145001 0 0 0 9150 0 19293 0 901545 0 0 0 N MARCO CMO 438526 0 86877 0 0 0 9150 0 13809 0 548362 0 0 0 L STEPANIANS COO 380053 0 75957 0 0 0 9150 0 3394 0 468554 0 0 0 C RUDITSKY CFO 286413 0 58003 0 0 0 3761 0 6949 0 355126 0 0 0 A ALDERMAN VP, HUMAN RESOURCES 247476 0 50003 0 0 0 7528 0 2781 0 307788 0 0 0 T CARLSON COMPLIANCE OFFICER 243295 0 50003 0 0 0 0 0 6008 0 299306 0 0 0 C SLAVIN VP FUND DEVELOPMENT 245390 0 24604 0 0 0 7450 0 5919 0 283363 0 0 0 H SABET SENIOR MGR INFO SYSTEMS 225970 0 0 0 0 0 6698 0 3798 0 236466 0 0 0 LPLACHTA DIRECTOR FUND DEVELOPMENT 223497 0 0 0 0 0 6665 0 5457 0 235619 0 0 0 L NUSSBAUM DIRECTOR OF FOUNTAINVIEW MARKETING 220896 0 0 0 0 0 6119 0 6633 0 233648 0 0 0 J MACKAY EXEC DIRECTOR OF GONDA 203335 0 20600 0 0 0 6083 0 2978 0 232996 0 0 0 M FORREST FORMER VP AND CEO 185387 0 0 0 0 0 4875 0 12566 0 202828 0 0 0 A POSSICK FORMER CSO 0 0 0 0 133063 0 0 0 11243 0 144306 0 0 0 PART I, LINE 4A IN 2022, A POSSICK RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $133,063. PART I, LINE 7 ALL BONUSES PAID BY THE ORGANIZATION ARE DISCRETIONARY. A CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 13080SXU3 2019-09-26 59324635 REFUND OUTSTANDING DEBT ISSUED 12/1/2003 0 0 0 B CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 000000000 2019-08-08 16594304 SEE PART VI 0 0 0 A 8225000 59324635 2516077 916551 1511051 54396208 2008 1 0 1 1 B 1935000 16594304 653461 331886 450589 15158368 2003 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 A 0 B 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/26/2019 ISSUER NAME: CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 08/09/2019 FORM 990, PART VI, SECTION A, LINE 2 R HIRSCH AND S HIRSCH WOHL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY RECEIVES A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT FROM EACH ACTIVE BOARD MEMBER AND OFFICER. THE DISCLOSURES ARE REVIEWED BY THE BOARD, AND IF NECESSARY, ARE FURTHER DISCUSSED UNTIL A DETERMINATION IS MADE AS TO WHETHER A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION WILL TAKE APPROPRIATE ACTION, DEPENDENT ON THE OUTCOME OF THE ABOVE REFERENCED DISCUSSION, AND IF NECESSARY, THE INTERESTED PERSON WILL RECUSE THEMSELVES FROM THE DELIBERATIONS AND DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 POLICY FOR DETERMINATION OF EXECUTIVE COMPENSATION, OFFICERS AND TOP MANAGEMENT INCLUDES REVIEWING COMPARABILITY DATA FROM NUMEROUS SALARY AND COMPENSATION SURVEYS AND THE FORM 990 DATA OF SIMILAR ORGANIZATIONS. THE COMPENSATION FOR TOP MANAGEMENT IS DETERMINED BY THE EXECUTIVE REVIEW COMMITTEE AND APPROVED BY THE FULL EXECUTIVE COMMITTEE OF THE BOARD. COMPENSATION IS REVIEWED FOR OFFICERS AND TOP MANAGEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNRELATED BUSINESS TAXABLE INCOME -4,126. JHA WEST 16 LLC 7150 TAMPA AVENUE RESEDA CA 91335 263639876 CONTINUING CARE RETIREMENT COMMUNITY CA 17795021 180049297 LOS ANGELES JEWISH HOME FOR THE AGING JHA GERIATRIC SERVICES INC 7150 TAMPA AVE RESEDA CA 91335 954407317 CLINICAL AND HOSPICE SERVICES FOR THE ELDERLY CA 501(C)(3) 10 LOS ANGELES JEWISH HOME FOR THE AGING 1 EISENBERG VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING 7150 TAMPA AVE RESEDA CA 91335 951691015 RESIDENTIAL CARE AND SKILLED NURSING FACILITY CA 501(C)(3) 10 LOS ANGELES JEWISH HOME FOR THE AGING 1 ANNENBERG SCHOOL OF NURSING 7150 TAMPA AVE RESEDA CA 91335 208449705 VOCATIONAL NURSE EDUCATION CA 501(C)(3) 2 LOS ANGELES JEWISH HOME FOR THE AGING 1 GRANCELL VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING 7150 TAMPA AVE RESEDA CA 91335 951831045 RESIDENTIAL CARE AND SKILLED NURSING FACILITY CA 501(C)(3) 10 LOS ANGELES JEWISH HOME FOR THE AGING 1 BRANDMAN CENTERS FOR SENIOR CARE INC 7150 TAMPA AVE RESEDA CA 91335 264023159 PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY CA 501(C)(3) 10 LOS ANGELES JEWISH HOME FOR THE AGING 1 JEWISH HOME FOUNDATION 7150 TAMPA AVE RESEDA CA 91335 800927200 FUNDRAISING CA 501(C)(3) LINE 12A, I LOS ANGELES JEWISH HOME FOR THE AGING 1 BRANDMAN HEALTH PLAN 7150 TAMPA AVE RESEDA CA 91335 844235030 HEALTH CARE SERVICE PLAN CA 501(C)(4) LOS ANGELES JEWISH HOME FOR THE AGING 1 BRANDMAN RESEARCH INSTITUTE 7150 TAMPA AVE RESEDA CA 91335 954414031 GERONTOLOGICAL RESEARCH CA 501(C)(3) LINE 12A, I LOS ANGELES JEWISH HOME FOR THE AGING 1 CHARITABLE REMAINDER TRUSTS (67) TRUST MANAGEMENT CA N/A 0 0 0 0 1 1 0 0 0 0 1 0 1 1 1 1 1 1 1 1 ANNENBERG SCHOOL OF NURSING P 371756 FMV JHA GERIATRIC SERVICES P 5732581 FMV BRANDMAN HEALTH PLAN P 190954 FMV BRANDMAN CENTERS FOR SENIOR CARE INC P 6426036 FMV EISENBERG VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING P 11404071 FMV GRANCELL VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING P 76131 FMV BRANDMAN CENTERS FOR SENIOR CARE INC Q 6466200 FMV GRANCELL VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING Q 8155536 FMV EISENBERG VILLAGE OF THE LOS ANGELES JEWISH HOME FOR THE AGING Q 10020125 FMV JHA GERIATRIC SERVICES Q 749908 FMV