2021-11-04T10:18:48-05:00 2020-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2020-01-01 340714539 Judson % GEORGE KAMPOSEK JUDS 2167912969 2181 Ambleside Drive Cleveland OH 44106 James Carnovale CPA, CFO 2167912969 2021-11-03 true James Carnovale 999009999 David M Reape CPA P00068117 2168311200 2021-11-03 3 2020 2022-09-23 18:48:47Z KENDRA URDZIK 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 27420863 false X www.judsonsmartliving.org X 1906 OH To create a caring community for older adults for connection, engagement and support. 7 7 279 192 0 1572177 1219881 22810871 23334319 -7017253 -616915 1742449 2832974 19108244 26770259 630418 689977 0 0 10479107 11815920 0 0 0 15304327 15644032 26413852 28149929 -7305608 -1379670 51090239 65425654 69049216 93537940 -17958977 -28112286 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 24081489 26057338 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. 220169 45518 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. 24301658 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 true false false false false false false false true false false false true 80 0 true 279 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false OH X GEORGE KAMPOSEK 2167912969 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 KENDRA URDZIK PRESIDENT/CEO 10.0 32.0 X 317897 0 23157 JAMES CARNOVALE VP FINANCE JSI/cfo 26.0 16.0 X 277470 0 23154 CHRISTY CUNNINGHAM VP OF MARKETING & SALES 26.0 16.0 X 180995 0 16646 CINDY STRUK VP OF HEALTH SERVICES 26.0 16.0 X 172835 0 11159 WILLIAM E FEHRENBACH VP OF PROJECT DEVELOPMENT 20.0 22.0 X 169405 0 3546 MARY ELLEN KENNEDY VP JUDSON PARK 40.0 0.0 X 153137 0 16583 BRENDA HINSON RESIDENT CARE MANAGER 40.0 0.0 X 135758 0 7638 JULIE ANDERSON VP JUDSON MANOR 40.0 0.0 X 132137 0 8985 REX G MASON TRUSTEE 1.0 3.25 X 0 0 0 BARBARA L HAWLEY SECRETARY 1.0 3.25 X X 0 0 0 JAY CHIP AUWERTER TREASURER 1.0 3.25 X X 0 0 0 TIMOTHY REYNOLDS TREASURER 1.0 3.25 X X 0 0 0 SARA G PECKHAM TRUSTEE 1.0 3.25 X 0 0 0 SONJA C RAJKI VICE CHAIR 1.0 3.25 X X 0 0 0 SAM S HARTWELL CHAIR 1.0 3.5 X X 0 0 0 1539634 0 110868 8 false true false GENESIS ELDERCARE REHABILITATION SE PO BOX 821322 PHILADELPHIA PA 191821322 THERAPY 989766 touchstone renovations 306 WALMAR BAY VILLAGE OH 44140 renovation 1265628 JOHN G JOHNSON CONSTRUCTION COMPANY 1284 RIVERBED ST CLEVELAND OH 44113 CONSTRUCTION 4316925 TRANE US INC PO BOX 845053 DALLAS TX 75284 HVAC 605671 BOAK SONS INC 75 VICTORIA RD YOUNGSTOWN OH 44515 RENOVATION SVCS 494757 18 984198 235683 1219881 RESIDENTIAL FEES 623000 22550866 22550866 PRF - PROVIDER RELIEF FUNDS 900099 664692 664692 CRF - OHIO CORONAVIRUS RELIEF FUNDS 900099 118761 118761 23334319 16073 16073 0 0 64437 64437 0 64437 64437 17616 650604 -632988 -632988 -632988 0 0 0 0 0 0 0 0 0 MANAGEMENT FEE 900099 1548289 1548289 TRUST FUND INCOME 900099 130110 130110 MISCELLANEOUS REVENUE 900099 1090138 1090138 2768537 26770259 26102856 -552478 0 689977 689977 0 0 1539634 1539634 0 8103885 7302037 801848 0 161907 122503 39404 863659 653469 210190 1146835 903243 243592 0 141432 141432 0 0 0 0 4025027 3884473 140554 378158 378158 753792 624312 129480 393091 12010 381081 0 1562879 1485898 76981 52076 17035 35041 0 14871 12085 2786 1248697 1248697 0 4074588 4074588 149992 83878 66114 SUPPLIES 1546629 1527591 19038 THERAPY FEES (PROG) 781423 781423 REPAIRS & MAINT 251815 251815 FRANCHISE TAX 174588 174588 94974 73878 21096 28149929 24301658 3848271 0 2437841 1845548 0 0 120000 0 1628968 1325162 0 0 0 0 0 0 86838 102160 196002 162756 118739712 75838513 41600518 42901199 2837662 17111987 0 0 0 0 675792 1074221 1506618 902621 51090239 65425654 6695185 4537693 0 0 11598354 10325818 27664259 51937950 948 3050 0 0 0 0 0 2086982 23090470 24646447 69049216 93537940 X -20933574 -31337710 2974597 3225424 -17958977 -28112286 51090239 65425654 X -1379670 186 -8773825 X false true X true false X 424471 1023825 921216 1299641 1219881 4889034 24189351 23377201 22420527 22810871 23334319 116132269 0 0 0 24613822 24401026 23341743 24110512 24554200 121021303 0 0 0 121021303 130860 316180 228931 68146 80510 824627 0 130860 316180 228931 68146 80510 824627 0 1422561 1606558 1542530 1679510 2768537 9019696 26167243 26323764 25113204 25858168 27403247 130865626 0.92478 0.93768 0.00630 0.00672 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 42658 40496 7154 76000 43291 4011 4644 42658 false false 1058536 1058536 102089899 63288062 38801837 13077058 11344564 1732494 2514219 1205887 1308332 42901199 0 DEPOSITS 491314 ENTRY FEES GUARANTEED REFUND 17821897 DUE TO AFFILIATES 5946261 MEDICARE LOAN 386975 24646447 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 13 689977 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 true false false false false false false false JAMES CARNOVALE VP FINANCE JSI/cfo 253006 0 17264 0 7200 0 5751 0 17403 0 300624 0 MARY ELLEN KENNEDY VP JUDSON PARK 149137 0 4000 0 0 0 3213 0 13370 0 169720 0 0 0 KENDRA URDZIK PRESIDENT/CEO 284071 0 26626 0 7200 0 5754 0 17403 0 341054 0 0 0 CHRISTY CUNNINGHAM VP OF MARKETING & SALES 154295 0 19500 0 7200 0 3276 0 13370 0 197641 0 0 0 CINDY STRUK VP OF HEALTH SERVICES 161635 0 4000 0 7200 0 3524 0 7635 0 183994 0 0 0 WILLIAM E FEHRENBACH VP OF PROJECT DEVELOPMENT 154805 0 8000 0 6600 0 3407 0 139 0 172951 0 0 0 PART I, LINE 4B CINDY STRUK: $19,500 A Ohio Higher Educational Facility Commission 346849674 67756DXL5 2020-11-05 51947247 New Money & Refunding false false false A 9297 0 51947247 3197503 555274 0 0 0 487337 9348393 27707133 10651607 2021 true false false true A false true true true false 0.00858 0.00858 false false false true A false true false false 0 false 0 false true A true James Vail Board Member 112905 Legal Services false 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 CONDUCTS 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 BOARD 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: JAMES CARNOVALE - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 2 HRS JUDSON - 26 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 2 HRS SOUTH FRANKLIN CIRCLE - 10 HRS KENDRA URDZIK - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 10 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 20 HRS Page 12, part xi, #5 Reconciliation of Net Assets: TRANSFER OF NET ASSETS: $ (8,930,319.) CHANGE IN VALUE OF PERPETUAL TRUSTS: 183,094. NET ASSETS RELEASED FROM RESTRICTIONS: (26,600.) --------------- $ (8,893,825.) FORM 990 PART IX LINE 11G DESCRIPTION:DINING TOTAL FEES:2811192 FORM 990 PART IX LINE 11G DESCRIPTION:FINANCE TOTAL FEES:3334 FORM 990 PART IX LINE 11G DESCRIPTION:LAUNDRY/HOUSEKEEPING TOTAL FEES:106882 FORM 990 PART IX LINE 11G DESCRIPTION:MAINTENANCE TOTAL FEES:125062 FORM 990 PART IX LINE 11G DESCRIPTION:MEDICAL DIRECTOR TOTAL FEES:122542 FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE SERVICES TOTAL FEES:849780 FORM 990 PART IX LINE 11G DESCRIPTION:RES. LIFE TOTAL FEES:6235 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 false true false JUDSON FOUNDATION D 107858 FMV JUDSON HOMECARE D 154256 FMV JUDSON FOUNDATION R 8948393 FMV JUDSON FOUNDATION E 4650261 fmv