2024-11-06T07:32:15-06:00 2023-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2023-01-01 340714539 Judson % GEORGE KAMPOSEK JUDS 2165321347 2181 Ambleside Drive Cleveland OH 44106 Kendra Urdzik PRESIDENT AND CEO 2165321347 2024-07-12 true true David M Reape CPA P00068117 2168311200 2023 2024-10-15 13:58:12Z Kendra Urdzik 2181 Ambleside Drive Cleveland OH 44106 30877171 false X www.judsonsmartliving.org X 1906 OH To create a caring community for older adults for connection, engagement and support. 9 9 427 155 0 939960 3445878 23571380 24982257 -128703 485395 1520045 1756059 25902682 30669589 547278 549248 0 0 14406941 14795553 0 0 11342 16584903 17167182 31539122 32511983 -5636440 -1842394 64714460 68854458 93656258 93287123 -28941798 -24432665 TO CREATE A CARING COMMUNITY FOR OLDER ADULTS FOR CONNECTION, ENGAGEMENT AND SUPPORT. OUR VALUES ARE REFLECTED IN OUR PROGRAMS AND SERVICES THROUGH RESPECTING INDIVIDUALS, ENSURING QUALITY, EMBRACING DIVERSITY, MAINTAINING INTEGRITY, VALUING PARTNERSHIPS, ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING COMMUNITY INVOLVEMENT, PRACTICING SOUND BUSINESS PRINCIPLES AND UPHOLDING OUR COMMITMENT TO OUR NOT FOR PROFIT MISSION. false false 27127916 26729411 Judson operates two retirement communities (Judson Park and Judson Manor) each providing independent and assisted living options, with Judson Park also offering skilled nursing care. Judson also offers a wide menu of educational, cultural, performing arts and fitness programs. Judson's communities, both located in the University Circle cultural area of Cleveland, Ohio, have many interactive programs with University Circle institutions including the "artist in residence programa unique relationship with Case Western Reserve University. Judson also offers personal assistance to its residents through Judson Home Care (an affiliated 501(c)(3) organization) home care and Smart Living at Home programs for those who want home management support and the opportunity to use Judson services while living in their greater community residences. 346358 117100 Judson's wellness programs at both Judson Park and Judson Manor provide older adults with opportunities to achieve optimum levels of independence and focus on key components of daily life. The staff is specially trained to understand the needs and goals of older adults striving to live healthy and engaged lives. 27474274 true true false false false false false false true true true false false false true false false true false false false false false false false false false false true true true false false false false false false false false false false false false false false false true false false false true 50 0 true 427 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false OH X GEORGE KAMPOSEK 2165321347 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 KENDRA URDZIK PRESIDENT/CEO 15.0 27.0 X 382029 0 6739 BRIAN WASSIL VP FINANCE JSI/CFO 15.0 27.0 X 215040 0 4440 STACY KELLY DIRECTOR OF NURSING 40.0 0.0 X 118262 0 97138 CINDY STRUK VP OF HEALTH SERVICES/CHCO 26.0 23.0 X 201871 0 4399 DIANNA HUCKESTEIN VP OF MARKETING & SALES 26.0 16.0 X 176761 0 3835 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 20.0 20.0 X 175807 0 3847 PAMELA TREVIS SALES DIRECTOR 40.0 0.0 X 133162 0 4892 RUSSEL RUDOLPH NURSE 52.75 0.0 X 130191 0 139 BARBARA L HAWLEY SECRETARY 1.0 2.25 X X 0 0 0 SONJA RAJKI TRUSTEE 1.0 1.25 X 0 0 0 DOUGLAS WANG CHAIR 1.0 3.25 X X 0 0 0 TIMOTHY REYNOLDS TREASURER 1.0 2.25 X X 0 0 0 SAMUEL S HARTWELL TRUSTEE 1.0 2.25 X 0 0 0 JAY P CHIP AUWERTER TRUSTEE 1.0 1.25 X 0 0 0 JUDY BODENHAMER TRUSTEE 1.0 2.25 X 0 0 0 KEVIN SHAW TRUSTEE 1.0 2.25 X 0 0 0 THOMAS NOBBE VICE CHAIR 1.0 3.25 X X 0 0 0 1533123 0 125429 11 false true false touchstone renovations 306 WALMAR BAY VILLAGE OH 44140 renovation services 1539876 JOHN G JOHNSON CONSTRUCTION COMPANY 1284 RIVERBED ST CLEVELAND OH 44113 CONSTRUCTION SERVICE 1814528 INTELYCARE INC PO BOX 200413 PITTSBURGH PA 15290 AGENCY STAFFING 1378037 TK ELEVATOR CORPORATION 929 Eastwind Dr Ste 218 WESTERVILLE OH 43081 ELEVATOR SERVICES 1016480 POWERBACK REHABILITATION 101 East State Street KENNETT SQUARE PA 19348 THERAPY SERVICES 799074 17 522504 2685898 237476 3445878 RESIDENTIAL FEES 623000 24865465 24865465 PRF - PROVIDER RELIEF FUNDS 900099 116792 116792 24982257 336668 336668 0 0 38572 38572 0 38572 38572 119875 236435 117914 89668 1961 146767 148727 146767 1960 0 0 0 0 0 0 0 0 0 MANAGEMENT FEE 900099 1628123 1628123 MISCELLANEOUS REVENUE 900099 89364 89364 1717487 30669589 26846511 377200 1510 1510 547738 547738 0 0 814518 814518 0 11846201 9536507 2309694 159669 131688 27981 707538 533257 174281 1267627 954822 312805 0 122618 99933 22685 0 0 0 0 2843889 2675525 168364 466702 466702 1020570 855295 159991 5284 231172 157715 70205 3252 0 1740719 1733255 7464 103816 67144 35044 1628 0 25603 18243 7033 327 2489867 2471682 18135 50 0 4587706 4574814 12824 68 311121 311121 SUPPLIES 1717782 1707646 9843 293 THERAPY FEES (PROG) 860040 859641 398 1 REPAIRS & MAINT 302154 300331 1742 81 FRANCHISE TAX 182903 182903 0 0 160520 64625 95537 358 32511983 27474274 5026367 11342 2291944 6382223 0 0 0 0 1578526 1881399 0 0 0 0 0 0 99436 85186 363968 348997 139637365 88729909 49227682 50907456 9391584 7580812 0 0 0 0 991738 950496 769582 717889 64714460 68854458 6507889 5405170 0 0 8943636 11176074 51680497 51551770 270 0 0 0 0 0 0 0 26523966 25154109 93656258 93287123 X -32035349 -27715893 3093551 3283228 -28941798 -24432665 64714460 68854458 X -1842394 6351527 X false true X true false X 1299641 1219881 3206839 939960 3445878 10112199 22810871 23334319 22781789 23571380 24982257 117480616 0 0 0 24110512 24554200 25988628 24511340 28428135 127592815 0 0 0 127592815 68146 80510 69882 124033 375240 717811 0 68146 80510 69882 124033 375240 717811 0 1679510 2768537 1907995 1482283 1717487 9555812 25858168 27403247 27966505 26117656 30520862 137866438 0.92548 0.92486 0.00521 0.00432 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 1058536 1058536 120140318 74611773 45528545 14578304 12731395 1846909 3860207 1386741 2473466 50907456 0 DEPOSITS 605211 ENTRY FEES GUARANTEED REFUND 20606142 DUE TO AFFILIATES 3942756 25154109 SCHEDULE D, PART IV, #2B RESIDENT CUSTODIAN ACCOUNTS: Medicaid residents can request, and in certain cases, Judson is required to maintain their personal funds in a custodian account. These custodial accounts are accounted for separately and are maintained by the nursing facility on the residents behalf. The custodial accounts are listed on the balance sheet of form 990, Part X, Line 21 as custodial account liabilities. true APARTMENT SUBSIDIES FOR RESIDENTS 7 547738 CUSTOMARY CHARGES PROCEDURES FOR MONITORING USE OF GRANT FUNDS Judson may subsidize the cost of care to its residents that have unforeseen health issues, have outlived their financial resources, or have other circumstances where they are no longer able to pay fully for the cost of their monthly maintenance fees on their own. All subsidy requests submitted require means testing be performed and approval by both the organization's CEO and CFO is required before a subsidy request is granted. X X X X false false false false false false false false false KENDRA URDZIK PRESIDENT/CEO 339966 42063 6600 139 388768 CINDY STRUK VP OF HEALTH SERVICES/CHCO 201871 4260 139 206270 WILLIAM E FEHRENBACH VP OF PROJECT MANAGEMENT 155807 20000 3708 139 179654 BRIAN WASSIL VP FINANCE JSI/CFO 203707 11333 4301 139 219480 DIANNA HUCKESTEIN VP OF MARKETING & SALES 161761 15000 3696 139 180596 STACY KELLY DIRECTOR OF NURSING 112162 6100 2421 94717 215400 B Ohio Higher Educational Facility Commission 346849674 67756DXL5 2020-11-05 51947247 New Money & Refunding false false false B 395477 0 51947247 3197503 0 27707133 523139 519472 0 18818936 0 1181064 2022 true false false true B false true true true false 0.00858 0.00858 false false false true B false true false false 0 false 0 false true B true PAGE 6, PART VI, SECTION B, #11B FORM 990 REVIEW PROCESS: The form 990 is reviewed by the Board Audit Committee. PAGE 6, PART VI, SECTION B, #12C MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY: Officers and all board members are required to submit a conflict of interest disclosure statement on an annual basis. PAGE 6, PART VI, SECTION #15A & 15b PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE AND ANNUALLY ONDUCTS A REVIEW OF THE COMPENSATION OF THE CEO AND CFO. FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES, COMPENSATION SURVEYS ARE REGULARLY ACQUIRED FROM AN INDEPENDENT OUTSIDE PARTY TO ASSIST IN THE ONGOING REVIEW OF COMPENSATION LEVELS. EXTERNAL BENCHMARK AMOUNTS ARE ALSO USED FOR ALL OFFICERS AND KEY EMPLOYEES. THE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY ALL EXECUTIVE COMMITTEE MEMBERS COMPLETING AN EVALUATION FORM. ALL MEMBERS DISCUSS THE CEO'S PERFORMANCE AND THE EXECUTIVE COMMITTEE THEN MEETS AND DETERMINES THE COMPENSATION BASED ON THE DISCUSSION AND EVALUATIONS. THE COMPENSATION OF THE ORGANIZATION'S CFO IS DETERMINED BY THE CEO SUMMARIZING THE CFO'S PERFORMANCE AND PRESENTING IT TO THE BOARD. THE BOARD CONSIDERS THE CEO'S RECOMMENDATION OF THE CFO'S PERFORMANCE AND DISCUSSES THE RECOMMENDATION WITHOUT THE CFO PRESENT AND REVIEWS AND APPROVES THE CFO'S COMPENSATION, AS APPROPRIATE. THE CEO DETERMINES APPROPRIATE COMPENSATION FOR KEY EMPLOYEES UTILIZING EMPLOYEE EVALUATIONS, INCLUDING PERFORMANCE GOALS ASSESSMENTS. CORPORATE OFFICER'S EXPENSE REIMBURSEMENT POLICY IS THE SAME AS FOR ALL EMPLOYEES. THE ONLY EXCEPTIONS ARE CEO, CFO AND OTHER KEY EMPLOYEES ALSO HAVE A CAR ALLOWANCE OF $600 PER MONTH. PAGE 6, PART VI, SECTION C, #19 DOCUMENTS AVAILABLE TO PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. page 7, part vii, section a, #1a, column (b) allocation of hours worked: Hours worked per week are allocated between the filing organization and related organizations as follows for the individuals listed within Part Vii: KENDRA URDZIK - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS BRIAN WASSIL - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS Page 12, part xi, #9 Reconciliation of Net Assets: TRANSFER OF NET ASSETS: $ 6,172,527 CHANGE IN VALUE OF PERPETUAL TRUSTS: 179,000 --------------- $ 6,351,527 JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 HOME CARE SVC OH 501(c)(3) 10 JUD svcs false JUDSON FOUNDATION 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320048863 FUNDRAISING OH 501(c)(3) 12b-type II JUD svcs false SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 RETIREMENT OH 501(c)(3) 10 JUD svcs false JUDSON SERVICES INC 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320051961 SUPPORT SVCS OH 501(c)(3) 12A-type I N/A false false false false true true false false false false false false false false false false false true true JUDSON FOUNDATION D 132927 FMV JUDSON HOMECARE D 102522 FMV JUDSON FOUNDATION S 6000000 FMV JUDSON FOUNDATION E 3073586 fmv