2021-05-07T12:58:38-05:00 2020-06-30 990 2019-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 2168396672 27100 CEDAR ROAD BEACHWOOD OH 441221156 BRENDA SATTERFIELD CFO 2168396672 2021-05-05 2019 2022-09-23 18:48:47Z JAMES NEWBROUGH 27100 CEDAR RD BEACHWOOD OH 44122 79112419 false X WWW.MENORAHPARK.ORG X 1906 OH PART I, LINE 1: MENORAH PARK CENTER FOR SENIOR LIVING PROVIDES A FULL SPECTRUM OF DIRECT HEALTH CARE SERVICES 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. 85 85 1709 284 37004 2781396 6291769 75779327 72697095 110971 49329 0 78671694 79038193 17542 21786 0 56204378 55795674 0 0 23563803 26118232 79785723 81935692 -1114029 -2897499 61920570 60580314 64738763 70209004 -2818193 -9628690 X PART III, LINE 1: 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. false false 64400449 21786 72697095 SKILLED NUSING 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. 42 APARTMENTS ARE RESERVED FOR INDIGENT CARE THROUGH HUD SECTION 8 TENANT-BASED ASSISTANCE HOUSING CHOICE VOUCHER PROGRAM. 64400449 true true false false false false false false false false true false false false true true 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 true true true true false false true 129 0 true 1709 true true true false false false false false false false false false false false X 85 85 true false false false false false false true true false false true true true true true true true true false OH X BRENDA SATTERFIELD 2168316500 27100 CEDAR RD BEACHWOOD OH 44122 JAMES NEWBROUGH CEO 50.00 X 617182 0 30559 RICHARD SCHWALBERG COO 50.00 X 364407 0 24425 DR W MICHAEL KNIGHT MED DIR THRU 50.00 X 303321 0 19134 ROBERT MATITIA CFO THRU 12/ 50.00 X 280966 0 18576 JAMIE HERBST VP - HUMAN R 50.00 X 200564 0 28146 LISA COHEN-KIRALY DIR. 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1.00 X 0 0 0 JORDAN GOLDBERG TRUSTEE THRU 1.00 X 0 0 0 MADELINE GOLDSTEIN TRUSTEE 1.00 1.00 X 0 0 0 NOREEN KOPPELMAN GOLDSTEIN TRUSTEE 1.00 X 0 0 0 SALLY GOOD TRUSTEE 1.00 X 0 0 0 SIDNEY GOOD TRUSTEE 1.00 X 0 0 0 BRENT GROVER TRUSTEE 1.00 1.00 X 0 0 0 REBECCA HELLER TRUSTEE 1.00 X 0 0 0 HARLAN HERTZ TRUSTEE 1.00 X 0 0 0 JACK JAFFE TRUSTEE 1.00 X 0 0 0 IRA KAPLAN TRUSTEE 1.00 1.00 X 0 0 0 JUDY KAUFMAN TRUSTEE 1.00 X 0 0 0 TERRI KLINE TRUSTEE 1.00 X 0 0 0 AUDREY KURSMAN TRUSTEE 1.00 1.00 X 0 0 0 ROBERT KWAIT TRUSTEE 1.00 1.00 X 0 0 0 JORDAN LEFKO TRUSTEE 1.00 X 0 0 0 KEITH LIBMAN TRUSTEE 1.00 1.00 X 0 0 0 WILLIAM LIEBERMAN TRUSTEE 1.00 1.00 X 0 0 0 MARVIN MANES TRUSTEE 1.00 X 0 0 0 KEN MARBLESTONE TRUSTEE 1.00 1.00 X 0 0 0 GREG MARCUS VICE PRESIDE 1.00 X X 0 0 0 MARTIN MARCUS TRUSTEE 1.00 1.00 X 0 0 0 JOEL MARX TRUSTEE 1.00 X 0 0 0 RUTH MAYERS TRUSTEE 1.00 X 0 0 0 PETER MEISEL TRUSTEE 1.00 1.00 X 0 0 0 DAVID P MILLER TRUSTEE 1.00 X 0 0 0 NORMAN MILLSTEIN TRUSTEE 1.00 X 0 0 0 LOREN MINTZ TRUSTEE 1.00 X 0 0 0 AMY MORGENSTERN TRUSTEE 1.00 X 0 0 0 DAVID NAGUSKY TRUSTEE 1.00 1.00 X 0 0 0 MARJORIE NEWMAN TRUSTEE 1.00 1.00 X 0 0 0 TERRY OZAN TRUSTEE 1.00 X 0 0 0 MICHAEL PETERMAN TRUSTEE 1.00 X 0 0 0 CHARLENE PRESS TRUSTEE 1.00 1.00 X 0 0 0 RICHARD RIVITZ TRUSTEE 1.00 1.00 X 0 0 0 AMY ROGAT TRUSTEE 1.00 X 0 0 0 BETH ROSENBERG PRESIDENT 1.00 X X 0 0 0 ENID ROSENBERG TRUSTEE 1.00 1.00 X 0 0 0 FRAN ROSENTHAL TRUSTEE 1.00 1.00 X 0 0 0 BETTY ROSSKAMM TRUSTEE 1.00 X 0 0 0 GORDAN SAFRAN TRUSTEE 1.00 X 0 0 0 JIM SAMUELS TRUSTEE 1.00 X 0 0 0 LAURA SCHARF TRUSTEE 1.00 1.00 X 0 0 0 HARVEY SCHOLNICK TRUSTEE 1.00 X 0 0 0 LEONARD SENKFOR TRUSTEE 1.00 X 0 0 0 MICHAEL SHAMES TRUSTEE 1.00 1.00 X 0 0 0 EILEEN SILL TRUSTEE 1.00 X 0 0 0 MARC SILVERSTEIN VICE PRESIDE 1.00 X X 0 0 0 EDWIN SINGER TRUSTEE 1.00 1.00 X 0 0 0 HARRY SINGER TREASURER 1.00 X X 0 0 0 STEVEN SMALL TRUSTEE 1.00 X 0 0 0 IVAN SOCLOF TRUSTEE 1.00 X 0 0 0 STEVEN SOCLOF TRUSTEE 1.00 X 0 0 0 DANIEL STEIGER TRUSTEE 1.00 X 0 0 0 BRIAN STERN TRUSTEE 1.00 X 0 0 0 DAVID STRAUSS TRUSTEE 1.00 X 0 0 0 NEIL TRAMER SECRETARY 1.00 X X 0 0 0 PHILIP WASSERSTROM TRUSTEE 1.00 X 0 0 0 STEPHEN WEINBERG TRUSTEE 1.00 X 0 0 0 JUDITH WEISS TRUSTEE 1.00 1.00 X 0 0 0 ADAM WIEDER ASSOCIATE TR 1.00 X X 0 0 0 STEVE WIESENBERGER TRUSTEE 1.00 1.00 X 0 0 0 DANIELLE WILD TRUSTEE THRU 1.00 X 0 0 0 JONATHON WISE TRUSTEE 1.00 X 0 0 0 DARA YANOWITZ TRUSTEE THRU 1.00 X 0 0 0 ROBERT ZIMMERMAN TRUSTEE 1.00 X 0 0 0 2357551 186409 37 false true false DR KOSTOLICH & ASSOC 1730 WARRINGTON RD NW MASSILLON OH 44646 MEDICAL CODING 154228 KRONOS PO BOX 743208 ATLANTA GA 30374 SOFTWARE 104276 2 1169082 2566374 2556313 6291769 MEDICARE / MEDICAID 623000 36378451 36378451 LICENSED RESIDENTIAL 623990 16845274 16845274 PROGRAM SERVICE FEES 623000 13827967 13827967 APARTMENT RENTAL 532000 5608399 5608399 HOUSEKEEPING SERVICES 623000 37004 37004 72697095 123555 123555 74226 -74226 -74226 -74226 79038193 72660091 37004 49329 21786 21786 1417251 1417251 45275542 35561231 9714311 1825099 1389995 435104 3472830 2644904 827926 3804952 2897851 907101 195273 195273 111591 111591 2218917 923614 1295303 211334 211334 10280507 9289514 990993 20795 20795 4994903 4866586 128317 187532 30868 156664 53016 8726 44290 1765533 1747877 17656 4065930 4006552 59378 1032208 1010945 21263 BAD DEBT EXPENSE 926486 926486 ORGANIZATIONS/MEMBERSHIPS 54207 54207 81935692 64400449 17535243 0 1311893 2368821 9619367 9788431 1102363 9981422 8156178 1572058 1748035 113115428 76606688 38506706 36508740 928257 907746 867 61920570 60580314 27794568 36845355 1547359 1376498 32290000 31760000 2200000 100000 906836 127151 64738763 70209004 X -2818193 -9628690 -2818193 -9628690 61920570 60580314 X -2897499 -33270 -3879728 X false true X true false X 2110810 1956797 2216646 2781396 6291769 15357418 73232248 75022653 75582146 75724276 72660091 372221414 75343058 76979450 77798792 78505672 78951860 387578832 387578832 33294 192177 140631 110791 123555 600448 33294 192177 140631 110791 123555 600448 75376352 77171627 77939423 78616463 79075415 388179280 0.99850 0.99860 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 210205 210205 88563563 59775393 28788170 7304970 4755836 2549134 17036690 12075459 4961231 36508740 CAPITAL LEASE 65675 ESTIMATED THIRD PARTY SETTLEMENT 61476 127151 X SCHEDULE D, PAGE 3, PART X MENORAH PARK ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, MENORAH PARK MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF MENORAH PARK, THE CONTINUED TAX-EXEMPT STATUS OF BONDS ISSUED, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE- RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT JUNE 30, 2020 AND 2019, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. false PAYMENT OF MEDICAL BILLS 25 4177 REPLACE DAMAGED PROPERTY 20 1833 NEED BASED GRANTS 92 3925 BURIAL EXPENSES 20 11851 SCHEDULE I, PAGE 4, PART IV 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. X X X false false false false false false false false false JAMES NEWBROUGH CEO 614491 2691 8400 22159 647741 RICHARD SCHWALBERG COO 356812 7595 8400 16025 388832 DR W MICHAEL KNIGHT MED DIR THRU 9/19/19 303321 3603 15531 322455 ROBERT MATITIA CFO THRU 12/27/19 279444 1522 757 17819 299542 JAMIE HERBST VP - HUMAN RESOURCES 199132 1432 6555 21591 228710 LISA COHEN-KIRALY DIR. OF SOCIAL WORK 178480 3916 5411 22462 210269 LORI LOZIER ADMINISTRATOR 182524 735 5614 13943 202816 NANCY SUTULA VP - RESIDENT SVCS 184802 509 3807 13631 202749 A OHIO HIGHER EDUCATION FACILITY COMM 346849674 2018-12-07 32290000 CAMPUS REFINANCING false false false A 530000 31781252 2182100 1005307 635625 true true true true A false false false false false false true A false false false false true false false false true A false PURPOSE OF ISSUE DESCRIPTION OHIO HIGHER EDUCATION FACILITY COMM. CAMPUS REFINANCING FORM 990 - ORGANIZATION'S MISSION PART III, LINE 1: 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. FORM 990, PAGE 2, PART III, LINE 4A SKILLED NUSING 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. 42 APARTMENTS ARE RESERVED FOR INDIGENT CARE THROUGH HUD SECTION 8 TENANT-BASED ASSISTANCE HOUSING CHOICE VOUCHER PROGRAM. FORM 990, PAGE 6, PART VI, LINE 2 EDWIN SINGER HARRY SINGER TRUSTEE TRUSTEE FAMILY RELATIONSHIP SALLY GOOD SIDNEY GOOD TRUSTEE TRUSTEE FAMILY RELATIONSHIP IVAN SOCLOF STEVEN SOCLOF TRUSTEE TRUSTEE FAMILY RELATIONSHIP KENNETH COHEN ALEC BEREZIN TRUSTEE TRUSTEE FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A SUB-COMMITTEE OF THE MENORAH PARK CENTER FOR SENIOR LIVING AUDIT COMMITTEE AND AN INDEPENDENT CPA FIRM, AS THE BOARD DESIGNEES, REVIEW THE FORM 990 PRIOR TO SUBMISSION. SENIOR MANAGEMENT REVIEWS AND APPROVES THE FORM 990 WHILE COMPLETING AND OVERSEEING THE PROCESS FOR COMPLETION. THE BOARD OF DIRECTORS IS PROVIDED AN OPPORTUNITY TO REVIEW A COPY OF THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, 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 INDIVIDULS" ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WHERE THE INTERESTS OF MENORAH PARK AND THE KEY INDIVIDUAL (OR SPOUSE OR OTHER FAMILY MEMBER OF A KEY INDIVIDUAL) COULD POTENTIALLY BE IN CONFLICT. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF TRUSTEES FOLLOWING MENORAH PARK'S ANNUAL MEETING, AND EACH NEW 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 REGULARY AND CONSISTENTLY MONITORED AND ENFORCED BY THE MENORAH PARK COMPLIANCE OFFFICER. FORM 990, PAGE 6, PART VI, LINE 15A 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 REASONABLENESS AND COMPETIVENESS 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, PAGE 6, PART VI, LINE 15B 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 REASONABLENESS AND COMPETIVENESS 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, PAGE 6, PART VI, LINE 19 MENORAH PARK MAINTAINS COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL REPORTS AT ITS MAIN OFFICES IN BEACHWOOD, OH. 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 -3,879,728 RH MYERS APARTMENTS LLC 27200 CEDAR RD BEACHWOOD OH 44122 340714443 APARTMENTS OH 6188939 1897383 MENORAH PK MENORAH PARK FOUNDATION 27100 CEDAR RD BEACHWOOD OH 44122 341778478 FUNDRAISER OH 501C3 7 MENORAH PK PARK CENTER FOR SENIOR LIVING true MENORAH PARK WOMEN'S & MEN'S ASSOC 27100 CEDAR RD BEACHWOOD OH 44122 201321718 VOLUNTEERS OH 501C3 12C MENORAH PK MENORAH PARK CTR FOR SENIOR LIVING true false false true false false false false false false false false false false false false false true false false MENORAH PARK FOUNDATION C 2566374 ACTUAL MENORAH PARK FOUNDATION Q 650613 ACTUAL