JEWISH SENIOR LIVING GROUP: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH SENIOR LIVING GROUP (EIN 80-0291740)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-10-16
- IRS object ID
- 202312899349302801
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-16T15:26:54-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SECOND STREET SUITE 900 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800291740 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH SENIOR LIVING GROUP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWI | BusinessNameControlTxt |
| Phone | 4155622600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 302 SILVER AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94112 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY CONNICK | PersonNm |
| Person Title | TREASURER AND CFO | PersonTitleTxt |
| Phone | 4155622600 | PhoneNum |
| Signature | 2023-10-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARY | PersonFirstNm |
| Person Last | CONNICK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL LUMSDEN | PreparerPersonNm |
| PTIN | P01262236 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Preparation | 2023-10-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JIM KOSHLAND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 302 SILVER AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,919,443 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES, AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,050,548 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,917,019 | CYProgramServiceRevenueAmt |
| PY Investment Income | $125,294 | PYInvestmentIncomeAmt |
| CY Investment Income | -$4,448 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $2,424 | CYOtherRevenueAmt |
| PY Total Revenue | $9,175,842 | PYTotalRevenueAmt |
| CY Total Revenue | $7,914,995 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,915,114 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,683,144 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,528,183 | PYOtherExpensesAmt |
| CY Other Expenses | $1,566,471 | CYOtherExpensesAmt |
| PY Total Expenses | $8,443,297 | PYTotalExpensesAmt |
| CY Total Expenses | $9,249,615 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $732,545 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,334,620 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,756,319 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,174,158 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,933,623 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,686,082 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $822,696 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$511,924 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,398,112 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,917,019 | RevenueAmt |
| Desc | THE ORGANIZATION PROVIDES ADMINISTRATIVE, FINANCE AND ACCOUNTING, IT, PUBLIC RELATIONS, COMMUNICATIONS, AND HUMAN RESOURCES FUNCTIONS VIA SERVICE AGREEMENTS WITH THE FOLLOWING NONPROFIT PUBLIC BENEFIT CORPORATIONS: HEBREW HOME FOR AGED DISABLED DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING; THE JEWISH HOME AND SENIOR LIVING FOUNDATION; AND 899 CHARLESTON DBA MOLDAW RESIDENCES (THROUGH OCTOBER 2021). | Desc |
| Total Program Service Expenses | $8,398,112 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY CONNICK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4155622650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 302 SILVER AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94112 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 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 | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JAMES KOSHLAND | ||||||||||
| CHAIR / INT PRES & CEO START 2/2022 | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| DAVID FRIEDMAN | ||||||||||
| SECRETARY, IMMEDIATE PAST CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL EISLER | ||||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVE FAYNE | ||||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| REBECCA MACIEIRA-KAUFMANN | ||||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DANIEL RUTH | ||||||||||
| PRESIDENT AND CEO THROUGH 2/2022 | 4.00 | 36.00 | Yes (X) | $872,325 | $0 | $69,033 | ||||
| MARY CONNICK | ||||||||||
| TREASURER AND CFO | 4.00 | 36.00 | Yes (X) | $357,138 | $0 | $9,801 | ||||
| MICHAEL SKAFF | ||||||||||
| CHIEF OPERATING OFFICER | 5.00 | 35.00 | $377,219 | $0 | $17,634 | Yes (X) | ||||
| TERRENCE SCOTT | ||||||||||
| CONTROLLER | 4.00 | 36.00 | $218,471 | $0 | $40,870 | Yes (X) | ||||
| ROSABELLA BRAY | ||||||||||
| DIRECTOR, PATIENT FINANCIAL SERVICES | 2.00 | 38.00 | $156,707 | $0 | $26,521 | Yes (X) | ||||
| JOSHUA L MOOMAW | ||||||||||
| MGR, IT OPERATIONS & INFRASTRUCTURE | 4.00 | 36.00 | $148,309 | $0 | $5,876 | Yes (X) | ||||
| MARYLEE MADDEN-BOST | ||||||||||
| FINANCE PROJECT MANAGER | 4.00 | 36.00 | $154,142 | $0 | $0 | Yes (X) | ||||
| PATRICIA A NAVARRO | ||||||||||
| HUMAN RESOURCES MANAGER | 2.00 | 38.00 | $137,629 | $0 | $27,207 | Yes (X) | ||||
| SHERIE KOSHOVER | ||||||||||
| FORMER CAO (THROUGH 3/2021) | 0.00 | 0.00 | $121,044 | $0 | $22,887 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,542,984 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $219,829 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | 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 (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NETSMART TECHNOLOGIES INC | |||||
| PO BOX 713519 | PHILADELPHIA | PA | 19171 | IT SERVICES | $435,615 |
| SHI INTERNATIONAL CORP | |||||
| PO BOX 952121 | DALLAS | TX | 753952121 | IT SERVICES | $224,421 |
| TAOS MOUNTAIN LLC | |||||
| DEPT LA 24843 | PASADENA | CA | 911854843 | IT SERVICES | $152,400 |
| MOSS ADAMS LLP | |||||
| PO BOX 101822 | PASADENA | CA | 911891822 | AUDIT/TAX SERVICES | $142,743 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SERVICE FEES REVENUE | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $7,917,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,917,019 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,917,019 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,448 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$4,448 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,448 | TotalRevenueColumnAmt |
| Exclusion | -$4,448 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARKING REVENUE | Desc |
| Business | 812930 | BusinessCd |
| Total Revenue Column | $2,424 | TotalRevenueColumnAmt |
| Exclusion | $2,424 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,424 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,914,995 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,917,019 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$2,024 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,095,279 | TotalAmt |
| Program Services | $1,946,284 | ProgramServicesAmt |
| Management And General | $148,995 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,636,951 | TotalAmt |
| Program Services | $4,305,205 | ProgramServicesAmt |
| Management And General | $331,746 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,742 | TotalAmt |
| Program Services | $20,314 | ProgramServicesAmt |
| Management And General | $1,428 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $463,441 | TotalAmt |
| Program Services | $432,988 | ProgramServicesAmt |
| Management And General | $30,453 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465,731 | TotalAmt |
| Program Services | $435,127 | ProgramServicesAmt |
| Management And General | $30,604 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,187 | TotalAmt |
| Program Services | $20,753 | ProgramServicesAmt |
| Management And General | $44,434 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,127 | TotalAmt |
| Management And General | $57,127 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $852,632 | TotalAmt |
| Program Services | $852,632 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,547 | TotalAmt |
| Program Services | $113,361 | ProgramServicesAmt |
| Management And General | $5,186 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,474 | TotalAmt |
| Program Services | $40,618 | ProgramServicesAmt |
| Management And General | $1,856 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,748 | TotalAmt |
| Program Services | $40,748 | ProgramServicesAmt |
| Management And General | $168,000 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,335 | TotalAmt |
| Program Services | $2,177 | ProgramServicesAmt |
| Management And General | $1,158 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319 | TotalAmt |
| Program Services | $227 | ProgramServicesAmt |
| Management And General | $92 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,815 | TotalAmt |
| Program Services | $30,354 | ProgramServicesAmt |
| Management And General | $2,461 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,945 | TotalAmt |
| Program Services | $96,149 | ProgramServicesAmt |
| Management And General | $7,796 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LICENSES | $3,130 | $2,235 | $895 |
| DUES, FEES, MEMBERSHIPS | $2,751 | $1,962 | $789 |
| EMPLOYEE RECOGNITION | $850 | $606 | $244 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,611 | TotalAmt |
| Program Services | $56,372 | ProgramServicesAmt |
| Management And General | $18,239 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,249,615 | TotalAmt |
| Program Services | $8,398,112 | ProgramServicesAmt |
| Management And General | $851,503 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,498,789 | BOYAmt |
| EOY | $1,282,493 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,498 | BOYAmt |
| EOY | $108,427 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $521,657 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $257,413 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,878 | BOYAmt |
| EOY | $264,244 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $795,344 | BOYAmt |
| EOY | $397,651 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,810 | BOYAmt |
| EOY | $121,343 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,756,319 | BOYAmt |
| EOY | $2,174,158 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,138,279 | BOYAmt |
| EOY | $1,034,717 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $795,344 | BOYAmt |
| EOY | $1,651,365 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,933,623 | BOYAmt |
| EOY | $2,686,082 | 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 | $822,696 | BOYAmt |
| EOY | -$511,924 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $822,696 | BOYAmt |
| EOY | -$511,924 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,756,319 | BOYAmt |
| EOY | $2,174,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,334,620 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| HEBREW HOME FOR AGED DISABLED | ||||
| 940545320 | 7 | Yes (1) | $0 | $7,183,220 |
| THE JEWISH HOME & SENIOR LIVING FOUNDATION | ||||
| 020724278 | 7 | Yes (1) | $0 | $320,004 |
| 899 CHARLESTON | ||||
| 030594291 | 10 | Yes (1) | $0 | $413,795 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $7,917,019 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (1) | OrganizationChangeSuprtOrgInd |
| Supported Org Class Designated | Yes (1) | SupportedOrgClassDesignatedInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 12G, COLUMN (VI): | THE ORGANIZATION PROVIDES FINANCE AND ACCOUNTING, HUMAN RESOURCE, INFORMATION TECHNOLOGY, AND OTHER ADMINISTRATIVE BACK-OFFICE SERVICES TO THE SUPPORTED ORGANIZATIONS LISTED IN SCHEDULE A, PART I, LINE 12G, COLUMN (VI). THE SERVICES PROVIDED TO 899 CHARLESTON CEASED EFFECTIVE OCTOBER 2021, EXCEPT FOR THE PROVISION OF CERTAIN TRANSITIONAL SERVICES AT THE REQUEST OF 899 CHARLESTON UNTIL A NEW MANAGEMENT COMPANY OF 899 CHARLESTON ASSUMED FULL RESPONSIBILITY. |
| PART IV, SECTION A, LINE 5A: | DURING THE TAX YEAR, THE ORGANIZATION REMOVED 899 CHARLESTON (FEIN: 03-0594291) AS A SUPPORTED ORGANIZATION, AS 899 CHARLESTON CONTRACTED WITH ANOTHER ORGANIZATION TO PROVIDE THE SERVICES WHICH HAD HISTORICALLY BEEN PROVIDED BY JEWISH SENIOR LIVING GROUP. SUCH ACTION WAS ACCOMPLISHED BY AMENDING JEWISH SENIOR LIVING GROUP'S BYLAWS TO REMOVE 899 CHARLESTON AS AN ORGANIZATION WITH THE POWER TO APPOINT MEMBERS OF THE BOARD OF TRUSTEES OF JEWISH SENIOR LIVING GROUP, AS WELL AS BY AMENDING THE ARTICLES OF INCORPORATION OF JEWISH SENIOR LIVING GROUP TO REMOVE 899 CHARLESTON AS A NAMED SUPPORTED PUBLIC CHARITY, AS SO AGREED BY BOTH THE BOARD OF TRUSTEES OF JEWISH SENIOR LIVING GROUP AND 899 CHARLESTON. |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $485,393 | OtherCostOrOtherBasisAmt |
| Depreciation | $235,163 | DepreciationAmt |
| Book Value | $250,230 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,264 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,250 | DepreciationAmt |
| Book Value | $14,014 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $264,244 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM RELATED ORGANIZATIONS | Desc |
| Book Value | $121,343 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $121,343 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| 457 SUPPLEMENTAL EXECUTIVE PLAN LIABILITY | $397,651 |
| DUE TO RELATED ORGANIZATIONS | $250,000 |
| ACCRUED SEPARATION PAYMENT LIABILITY | $1,003,714 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,651,365 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,919,443 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,919,443 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$4,448 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$4,448 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,914,995 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,254,063 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,448 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,448 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,249,615 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,249,615 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | U.S. GAAP REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS -4,448. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS 4,448. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL RUTH | ||||||||||||||
| PRESIDENT AND CEO THROUGH 2/2022 | $773,625 | $0 | $0 | $0 | $98,700 | $0 | $49,369 | $0 | $19,664 | $0 | $941,358 | $0 | $98,700 | $0 |
| MICHAEL SKAFF | ||||||||||||||
| CHIEF OPERATING OFFICER | $377,119 | $0 | $100 | $0 | $0 | $0 | $8,700 | $0 | $8,934 | $0 | $394,853 | $0 | $0 | $0 |
| MARY CONNICK | ||||||||||||||
| TREASURER AND CFO | $357,038 | $0 | $100 | $0 | $0 | $0 | $8,700 | $0 | $1,101 | $0 | $366,939 | $0 | $0 | $0 |
| TERRENCE SCOTT | ||||||||||||||
| CONTROLLER | $218,371 | $0 | $100 | $0 | $0 | $0 | $6,690 | $0 | $34,180 | $0 | $259,341 | $0 | $0 | $0 |
| ROSABELLA BRAY | ||||||||||||||
| DIRECTOR, PATIENT FINANCIAL SERVICES | $156,607 | $0 | $100 | $0 | $0 | $0 | $0 | $0 | $26,521 | $0 | $183,228 | $0 | $0 | $0 |
| PATRICIA A NAVARRO | ||||||||||||||
| HUMAN RESOURCES MANAGER | $121,729 | $0 | $15,900 | $0 | $0 | $0 | $3,769 | $0 | $23,438 | $0 | $164,836 | $0 | $0 | $0 |
| JOSHUA L MOOMAW | ||||||||||||||
| MGR, IT OPERATIONS & INFRASTRUCTURE | $148,309 | $0 | $0 | $0 | $0 | $0 | $4,487 | $0 | $1,389 | $0 | $154,185 | $0 | $0 | $0 |
| MARYLEE MADDEN-BOST | ||||||||||||||
| FINANCE PROJECT MANAGER | $127,000 | $0 | $0 | $0 | $27,142 | $0 | $0 | $0 | $0 | $0 | $154,142 | $0 | $0 | $0 |
| SHERIE KOSHOVER | ||||||||||||||
| FORMER CAO (THROUGH 3/2021) | $41,493 | $0 | $0 | $0 | $79,551 | $0 | $22,864 | $0 | $23 | $0 | $143,931 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | DURING THE 2021 CALENDAR YEAR, DANIEL RUTH AND SHERIE KOSHOVER WERE PARTICIPANTS IN A SUPPLEMENTAL 457(F) PLAN SPONSORED BY THE ORGANIZATION. THERE WERE NO EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN DURING THE 2021 CALENDAR YEAR, HOWEVER, DUE TO VESTING OF THE 457(F) PLAN, DANIEL RUTH RECOGNIZED $98,700 OF TAXABLE INCOME WHICH HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III) AS WELL AS ON SCHEDULE J, PART II, COLUMN (F). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT, OR TO CARRY OUT THE PURPOSES, OF A CLASS OF ORGANIZATIONS (COLLECTIVELY, THE "SUPPORTED CHARITIES"): (I) THAT ARE DESCRIBED IN CODE SECTIONS 501(C)(3) AND 509(A)(1) OR (A)(2), AND (II) THAT PROVIDE, OR PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES AND/OR AGING SERVICES IN NORTHERN CALIFORNIA. THE SUPPORTED CHARITIES INCLUDE, WITHOUT LIMITATION, HEBREW HOME FOR AGED DISABLED DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON DBA MOLDAW RESIDENCES (THROUGH OCTOBER 2021). THE ORGANIZATION PROVIDES SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. BY PROVIDING THE SERVICES, THE ORGANIZATION WILL HELP THE SUPPORTED CHARITIES MAXIMIZE UTILIZATION OF AVAILABLE RESOURCES, REDUCE FUNCTIONAL OVERLAPS AND DUPLICATION OF EFFORT, PROMOTE ECONOMIES OF SCALE, AND ENHANCE ADMINISTRATIVE EFFICIENCY. THE SERVICES ARE PROVIDED TO THE SUPPORTED CHARITIES ON TERMS THAT ARE MORE FAVORABLE THAN THE SUPPORTED CHARITIES COULD OBTAIN IN THE MARKETPLACE. |
| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE TAX YEAR, JSLG AMENDED ITS BYLAWS TO REVOKE THE POWER OF 899 CHARLESTON (A SUPPORTED ORGANIZATION THROUGH SEPTEMBER 29, 2021) TO APPOINT MEMBERS OF THE BOARD OF DIRECTORS. ADDITIONALLY, THE ORGANIZATION AMENDED ARTICLE IV OF ITS ARTICLES OF INCORPORATION TO REMOVE 899 CHARLESTON AS AN ORGANIZATION FOR WHICH JSLG PROVIDES SUPPORT AND AS A SUPPORTED ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS ALSO DEFINE A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. AS SUCH, IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, JSLG HAS THREE MEMBERS: (I) HEBREW HOME FOR AGED DISABLED DBA THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING (SFCJL); (II) THE JEWISH HOME AND SENIOR LIVING FOUNDATION; AND (III) 899 CHARLESTON DBA MOLDAW RESIDENCES (UNTIL SEPTEMBER 29, 2021). |
| FORM 990, PART VI, SECTION A, LINE 7A | UNTIL SEPTEMBER 29, 2021 (WHEN THE BYLAWS WERE AMENDED), A MAJORITY OF THE TRUSTEES SERVING ON THE BOARD OF JSLG AT ANY GIVEN TIME WERE TRUSTEES APPOINTED BY THE HEBREW HOME FOR AGED DISABLED, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON (COLLECTIVELY, THE "SUPPORTED CHARITY TRUSTEES"), WITH EACH HAVING THE POWER TO APPOINT ONE TRUSTEE. THE REMAINING TRUSTEES OF JSLG WERE THEN APPOINTED BY THE HEBREW HOME FOR AGED DISABLED, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON ACTING TOGETHER (AND UNANIMOUSLY), UNTIL THE SUPPORTED CHARITY TRUSTEES CONSTITUTE AT LEAST HALF OF THE BOARD. EFFECTIVE SEPTEMBER 29, 2021, THE POWER OF 899 CHARLESTON TO APPOINT MEMBERS WAS REMOVED. THEREAFTER, A MAJORITY OF THE TRUSTEES SERVING ON THE BOARD OF JSLG AT ANY GIVEN TIME SHALL BE TRUSTEES APPOINTED BY THE HEBREW HOME FOR AGED DISABLED AND THE JEWISH HOME AND SENIOR LIVING FOUNDATION. THE REMAINING TRUSTEES OF JSLG ARE THEN APPOINTED BY HEBREW HOME FOR AGED DISABLED AND THE JEWISH HOME AND SENIOR LIVING FOUNDATION ACTING JOINTLY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE COMPLETED FORM 990 AND FOLLOWS-UP WITH THE TAX PREPARATION FIRM TO RESOLVE ANY OUTSTANDING QUESTIONS. THE COMPLETED FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE 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 15 | THE 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 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| HEBREW HOME FOR AGED DISABLED | |||||||||||
| 302 SILVER AVE | SAN FRANCISCO | CA | 94112 | 940545320 | SEE PART VII | CA | 501(C)(3) | LINE 7 | N/A | 0 | |
| THE JEWISH HOME AND SENIOR LIVING FOUNDATION | |||||||||||
| 302 SILVER AVE | SAN FRANCISCO | CA | 94112 | 020724278 | SEE PART VII | CA | 501(C)(3) | LINE 7 | N/A | 0 | |
| BAY AREA JEWISH SENIOR LIFE | |||||||||||
| 302 SILVER AVE | SAN FRANCISCO | CA | 94112 | 455092344 | SEE PART VII | CA | 501(C)(3) | LINE 12A, I | Yes (1) | JEWISH SENIOR LIVING GROUP | |
| 899 CHARLESTON | |||||||||||
| 899 EAST CHARLESTON ROAD | PALO ALTO | CA | 94303 | 030594291 | SEE PART VII | CA | 501(C)(3) | LINE 10 | Yes (1) | JEWISH SENIOR LIVING GROUP | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAY AREA SENIOR HEALTH SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 302 SILVER AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454293287 | EIN |
| Primary Activities | MANAGEMENT CO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JSLG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| 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 | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | 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 | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 899 CHARLESTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionTypeTxt |
| Involved | $413,795 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R, PART II: | 899 CHARLESTON WAS A RELATED ORGANIZATION OF JEWISH SENIOR LIVING GROUP UNTIL SEPTEMBER 29, 2021; EFFECTIVE THIS DATE, 899 CHARLESTON CEASED BEING A SUPPORTED ORGANIZATION OF JEWISH SENIOR LIVING GROUP AS THE BYLAWS WERE AMENDED TO REMOVE THE POWER OF 899 CHARLESTON TO APPOINT MEMBERS OF THE BOARD OF TRUSTEES OF JEWISH SENIOR LIVING GROUP. |
| PART II, COLUMN (B) | 899 CHARLESTON PRIMARY ACTIVITY: TO PROVIDE RESIDENTIAL FACILITIES DESIGNATED TO MEET THE NEEDS OF AGED PERSONS, ADDRESS THE WELL BEING OF THE RESIDENTS, AND ADOPT POLICIES TO PROTECT THEM AGAINST FINANCIAL RISKS. |
| PART II, COLUMN (B) | THE JEWISH HOME AND SENIOR LIVING FOUNDATION PRIMARY ACTIVITY: TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE JEWISH HOME OF SAN FRANCISCO AND NETWORK AFFILIATES. |
| PART II, COLUMN (B) | HEBREW HOME FOR AGED DISABLED PRIMARY ACTIVITY: A LICENSED NURSING HOME THAT PROVIDES TO SENIORS LIFE ENRICHING SERVICES THAT PROMOTE INDIVIDUAL DIGNITY, ENCOURAGE INDEPENDENCE, AND REFLECT THE SOCIAL, CULTURAL AND SPIRITUAL VALUES OF JEWISH TRADITION. NON-RESIDENTIAL CARE IS OFFERED THROUGH THE HOME'S SHORT-TERM AND REHABILITATION SERVICES (STARS) AND ACUTE PSYCHIATRIC SERVICES. |
| PART II, COLUMN (B) | BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY: TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. |