2021-11-15T14:19:41-06:00 2020-12-31 454051133 FREED MAXICK CPAS PC 800 LIBERTY BLDG 420 MAIN STREET BUFFALO NY 142023508 990 2020-01-01 160743058 JEWISH HOME OF ROCHESTER JEWI 5854277760 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 DEBORAH MCILVEEN CFO 5854277760 2021-11-15 1 DEBORAH MCILVEEN 999009999 MARY MADONIA P00405803 7168472651 2021-11-10 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z MICHAEL KING 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 50830532 0 X WWW.JEWISHSENIORLIFE.ORG X 1920 NY TO ENHANCE THE QUALITY OF LIFE, HEALTH, AND WELL-BEING OF JEWISH OLDER ADULTS, THEIR FAMILIES, AND OTHERS IN OUR COMMUNITY, CONSISTENT WITH THE VALUES AND TRADITIONS OF OUR JEWISH HERITAGE. 25 24 918 24 3776 2526 1581315 4778370 44647934 44578654 173125 186491 942781 684279 47345155 50227794 56232 191081 0 0 31946858 32038763 0 0 0 18176284 21230621 50179374 53460465 -2834219 -3232671 118363505 117386379 72158518 79056371 46204987 38330008 X TO IMPROVE THE HEALTH, WELL BEING, AND QUALITY OF LIFE OF OUR JEWISH COMMUNITY'S ELDERLY, AS WELL AS THAT OF OUR GENERAL COMMUNITY, BEING MINDFUL OF THE VALUES IMPLICIT IN OUR JEWISH HERITAGE. 0 1 44766339 191081 44385528 REVENUE FROM RESIDENTSPLEASE SEE SCHEDULE O 678175 681736 ADULT DAY CAREPLEASE SEE SCHEDULE O 240837 144136 OUTPATIENT THERAPYPLEASE SEE SCHEDULE OTHE ADULT DAY HEALTH CARE PROGRAM AT THE JEWISH HOME IS A MEDICAL MODEL PROGRAM THAT SERVES ADULTS WITH SPECIAL PHYSICAL AND PSYCHOSOCIAL NEEDS. ENCOURAGED BY STAFF TO INCREASE THEIR SELF-ESTEEM, SOCIAL INTERACTIONS AND INDEPENDENCE, MEMBERS WHO PARTICIPATE IN THE ADULT DAY HEALTH PROGRAM ARE BETTER ABLE TO REMAIN WITH THEIR CAREGIVERS IN THE COMMUNITY.AS THE LARGEST PROVIDER OF ADULT DAY HEALTH SERVICES IN THE AREA, WE ASSIST UP TO 84 MEMBERS EACH DAY, 7:30 AM TO 5:00 PM WEEKDAYS. OUR EARLY BIRD PROGRAM ALSO PROVIDES BREAKFAST.OUR PEOPLE LOOK OUT FOR ONE ANOTHER JUST LIKE FAMILY. WE ALSO WELCOME THOSE WHO SEEK ACTIVITIES AND SOCIAL INTERACTION WITH PEERS.BECAUSE WE'RE ASSOCIATED WITH A LONG-TERM CARE FACILITY, OUR MEMBERS CAN TAKE ADVANTAGE OF ADDITIONAL PROGRAMS TO STIMULATE MIND AND BODY. OUR STAFF HAS RECEIVED CERTIFIED DEMENTIA TRAINING THROUGH THE ALZHEIMER'S ASSOCIATION.SERVICES INCLUDE:ASSISTANCE WITH DAILY MEDICATION PERSONAL CARE AND HYGIENE NURSING PHYSICAL, SPEECH, AND OCCUPATIONAL THERAPIES A HOT NOON MEAL THAT CAN ACCOMMODATE SPECIAL DIETS FOOT CARE ACTIVITY PROGRAMS TRANSPORTATION WITHIN MONROE COUNTY 45685351 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 97 0 1 918 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 25 24 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X DEBORAH MCILVEEN 5854277760 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 MARGOT WEINBERG MD BOARD CHAIRMAN 0.30 1.20 X X 0 0 0 JULIAN GOLDSTEIN BOARD MEMBER (V. CHAIR TO 5/2020) 0.30 1.20 X X 0 0 0 ROBERT BAKER TREASURER TO 5/20 & V. CHAIR AT 6/20 0.30 1.20 X X 0 0 0 ALAN KINEL BOARD MEMBER / TREASURER AT 6/2020 0.30 1.20 X X 0 0 0 STEVEN R GERSZ ESQ BOARD SECRETARY 0.30 1.20 X X 0 0 0 MICHAEL S KING BOARD MEMBER / CORP PRES & CEO 20.00 20.00 X X 355583 90824 57195 DEBORAH MCILVEEN SENIOR VP OF FINANCE & CFO 34.00 6.00 X 221142 60371 66165 MARIE AYDELOTTE TURNER MD VP OF MEDICAL SERVICES 38.00 2.00 X 296051 13095 13000 AZANAW TASSEW MD PHYSICIAN 40.00 0.00 X 255454 0 11595 TRAVIS MASONIS VP OF IT 36.00 4.00 X 221027 1900 8036 JYOTHSNA PONNURI MD PHYSICIAN 40.00 0.00 X 227419 0 11381 MICHELE SCHIRANO SENIOR VP OF OPERATIONS 40.00 0.00 X 210168 0 7831 EMILIA GIACALONE VP OF HUMAN RESOURCES 30.00 10.00 X 157050 43292 2000 ADAM ANOLIK BOARD MEMBER 0.30 1.20 X 0 0 0 LAWRENCE M BECKER BOARD MEMBER 0.30 1.20 X 0 0 0 NANCY BERG DDS BOARD MEMBER (UNTIL MAY 2020) 0.30 1.20 X 0 0 0 BETSY D BRUGG ESQ BOARD MEMBER 0.30 1.20 X 0 0 0 JILL EISENSTEIN BOARD MEMBER 0.30 1.20 X 0 0 0 LISA ELLIOT PHD BOARD MEMBER 0.30 1.20 X 0 0 0 HON JONATHAN W FELDMAN BOARD MEMBER 0.30 1.20 X 0 0 0 JOSHUE E GEWOLB ESQ BOARD MEMBER 0.30 1.20 X 0 0 0 KENNETH J GLAZER BOARD MEMBER 0.30 1.20 X 0 0 0 BRUCE A GREEN PHD BOARD MEMBER (UNTIL MAY 2020) 0.30 1.20 X 0 0 0 HELENA KAPTEIN-SHRIER RN BSN BOARD MEMBER 0.30 1.20 X 0 0 0 EMILY A KROHN LCSW BOARD MEMBER 0.30 1.20 X 0 0 0 MICHELE RUDA LEVE BOARD MEMBER 0.30 1.20 X 0 0 0 JEFFREY H LEVINSON BOARD MEMBER 0.30 1.20 X 0 0 0 ABRAHAM MONK PHD BOARD MEMBER 0.30 1.20 X 0 0 0 IRENA PESIS-KATZ PHD BOARD MEMBER 0.30 1.20 X 0 0 0 MARC REICH BOARD MEMBER 0.30 1.20 X 0 0 0 WENDY SILVERMAN RN BSN BOARD MEMBER 0.30 1.20 X 0 0 0 MAURICE VARON MD BOARD MEMBER 0.30 1.20 X 0 0 0 FRAN WEISBERG BOARD MEMBER (UNTIL MAY 2020) 0.30 1.20 X 0 0 0 JEFFREY W WEXLER BOARD MEMBER 0.30 1.20 X 0 0 0 MARVIN WOLK BOARD MEMBER 0.30 1.20 X 0 0 0 1943894 209482 177203 25 0 1 1 LECESSE CONSTRUCTION SERVICES LLC 15 CIRCLE STREET ROCHESTER NY 14607 CONSTRUCTION 938479 MEDICAL MOTOR SERVICES 608 CLINTON AVE S ROCHESTER NY 14620 TRANSPORTATION SERVICES 301768 THE ULTIMATE SOFTWARE GROUP INC 1485 NORTH PARK DRIVE WESTON FL 33326 PAYROLL SERVICES 240100 AID TO HOSPITALS INC PO BOX 24590 ROCHESTER NY 14624 LAUNDRY SERVICES 236777 PERKINS EASTMAN ARCHITECTS PC 115 FIFTH AVENUE NEW YORK NY 10003 ARCHITECTURAL SERVICES 150246 8 68768 2514700 2194902 4778370 RESIDENT REVENUE 623000 43752782 43752782 ADULT DAY CARE 621400 681736 681736 OUTPATIENT THERAPY 621400 144136 144136 44578654 119898 3776 116122 20000 0 20000 20000 20000 669331 602738 66593 66593 66593 HOUSE CALLS 621610 276232 276232 MISCELLANEOUS 900099 74535 74535 DELI INCOME 624210 34587 3054 31533 278925 278925 664279 50227794 45277993 3776 167655 191081 191081 2101455 1807251 294204 24548813 21111979 3436834 707955 608841 99114 2826042 2430396 395646 1854498 927249 927249 255585 35782 219803 117199 16408 100791 16401 16401 2358472 2028286 330186 287969 247653 40316 28124 24187 3937 390355 335705 54650 13964 12009 1955 4740 4076 664 2042948 1756898 286050 4966481 4271174 695307 390872 336150 54722 ALL OTHER EXPENSES 3287204 2911476 375728 COVID-19 2758874 2317317 441557 NYS ASSESSMENT 2653053 2653053 DIETARY FOOD / PAPER 866473 866473 791907 791907 53460465 45685351 7775114 0 1500 1500 3312558 7321443 6801861 6074376 5488272 3853187 104037 197329 154020 160232 129893476 41850406 91276709 88043070 8227749 8413329 2996799 3321913 118363505 117386379 11664900 14525743 336431 692997 54093099 52689405 140575 163652 5923513 10984574 72158518 79056371 X 39205108 32058345 6999879 6271663 46204987 38330008 118363505 117386379 X -3232671 70648 -4712956 X X 0 1 X 1 1 1 X 23988003 2409619 1352452 1581315 4778370 34109759 44660644 45170211 45421108 45314108 45211400 225777471 213610 260196 264641 256607 31533 1026587 68862257 47840026 47038201 47152030 50021303 260913817 0 0 0 260913817 30852 42245 115117 193125 136122 517461 30852 42245 115117 193125 136122 517461 3776 3776 68893109 47882271 47153318 47345155 50161201 261435054 0.99800 0.99840 0.00200 0.00160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 14093 0 1 2308 16401 0 PART II-B, LINE 1: PART II-B, LINE 1(I) LOBBYING REPORTED IS IN CONNECTION WITH AN AMOUNT PAID FOR MEMBERSHIP DUES TO LEADING AGE, A SENIOR HEALTHCARE ADVISOR. PART II-B, LINE 1(G) FEE PAID TO HINMAN STRAUB FOR LEGISLATIVE AND REGULATORY REPRESENTATION. 0 1 X 4176654 48523 302205 208440 4318942 3224153 575108 401114 23721 4176654 3467486 167038 -227696 182675 3224153 3236129 135019 241223 144885 3467486 3298121 136509 -40369 158132 3236129 1.00000 1 0 595951 595951 90243324 16037178 74206146 21084867 14046568 7038299 17714958 11576018 6138940 254376 190642 63734 88043070 CASH EQUIVALENTS 821059 F CERTIFICATES OF DEPOSITS 7103242 F PRIVATE EQUITY INVESTMENTS 489028 F 8413329 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 5100485 FAIR VALUE OF INTEREST RATE SWAPS 5884089 10984574 X 45699888 70648 -4407473 -4336825 50036713 191081 191081 50227794 53574867 305483 305483 53269384 191081 191081 53460465 PART IV, LINE 2B: RESIDENT FUNDS AND SECURITY DEPOSITS ARE MAINTAINED IN BANK ACCOUNTS THAT ARE SEPARATE FROM THE HOME'S ACCOUNTS. INTEREST EARNED ON THESE FUNDS IS CREDITED TO THE RESIDENT'S ACCOUNTS. PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS GENERATE INCOME TO BE SPENT ON EMPLOYEE AWARDS, NURSING SCHOLARSHIPS, PURCHASES TO ENHANCE THE LIFESTYLE OF THE RESIDENTS OF THE HOME, GERIATRIC MEDICINE, RESEARCH, EDUCATION, AS WELL AS GENERAL AND SPECIFIC NEEDS OF THE HOME. PART X, LINE 2: THE HOME IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE HOME ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH US GAAP, WHICH REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS THAT THE HOME HAS TAKEN OR EXPECTS TO TAKE IN THE HOME'S TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST RATE SWAP -3,872,246. ADJ TO MINIMUM PENSION LIABILITY & POST RETIREMENT BENEFIT COSTS -535,227. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT TO RELATED ENTITY RECLASSIFIED FROM FUNCTIONAL EXPENSE 191,081. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADJ FOR CHANGE IN FAIR VALUE OF PERPETUAL TRUSTS 12,588. PENSION EXPENSE - NON-OPERATING 292,895. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT TO RELATED ENTITY RECLASSIFIED FROM REVENUE 191,081. 1 JEWISH SENIOR LIFE INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 223409164 501(C)(3) 191081 GENERAL SUPPORT 1 FORM 990, LINE 2 ALL GRANTS AND ASSISTANCE ARE STRUCTURED AS PART OF THE BUDGET PROCESS AND APPROVED BY THE JEWISH HOME'S BOARD OF DIRECTORS. MONTHLY MONITORING OF THIS PROCESS TAKES PLACE AS PART OF THE MONTHLY FINANCIAL REVIEW AND APPROPRIATE RECONCILIATION AND REVIEW IS COMPLETED BETWEEN INTERCOMPANY TRANSACTIONS. X X X 0 1 0 0 0 0 0 0 0 MICHAEL S KING BOARD MEMBER / CORP PRES & CEO 272472 90824 83111 0 0 0 33450 11150 9446 3149 398479 105123 0 0 DEBORAH MCILVEEN SENIOR VP OF FINANCE & CFO 181113 60371 40029 0 0 0 46800 15600 2824 941 270766 76912 0 0 MARIE AYDELOTTE TURNER MD VP OF MEDICAL SERVICES 248810 13095 47241 0 0 0 0 0 12381 619 308432 13714 0 0 AZANAW TASSEW MD PHYSICIAN 251954 0 3500 0 0 0 0 0 11595 0 267049 0 0 0 TRAVIS MASONIS VP OF IT 188081 1900 32946 0 0 0 0 0 7232 804 228259 2704 0 0 JYOTHSNA PONNURI MD PHYSICIAN 224419 0 3000 0 0 0 0 0 11381 0 238800 0 0 0 MICHELE SCHIRANO SENIOR VP OF OPERATIONS 176944 0 33224 0 0 0 0 0 7831 0 217999 0 0 0 EMILIA GIACALONE VP OF HUMAN RESOURCES 129874 43292 27176 0 0 0 0 0 1600 400 158650 43692 0 0 PART I, LINE 4B THE FOLLOWING INDIVIDUALS ACCRUED DEFERRED COMPENSATION IN 2020 UNDER THE ORGANIZATION'S SECTION 457(F) PLAN: MICHAEL KING, CEO - $26,600 DEBORAH MCILVEEN, CFO - $42,900 PART VII, LINE 5: DEBORAH MCILVEEN CFO HAD A PORTION OF HER COMPENSATION ALLOCATED TO RELATED ORGANIZATIONS AND $46,500 WAS ALLOCATED TO THE JEWISH SENIOR LIFE FOUNDATION EIN #22-2263845, AN UNRELATED ORGANIZATION. A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION SERIES A & B 510188852 2016-10-31 55775000 JHR RENOVATION AND EXPANSION 0 0 0 A 55775000 1746220 1247736 52781044 2019 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 CITIZENS BANK 30.500000000000 1 1 0 0 1 A 1 FORM 990, PART III, LINE 3 IN MARCH 2020, THE GLOBAL COVID-19 PANDEMIC BEGAN TO SIGNIFICANTLY AFFECT THE HOME'S RESIDENTS, COMMUNITIES, EMPLOYEES AND BUSINESS OPERATIONS. OCCUPANCY AND THE RELATED REVENUE FOR MOST OF THE HOME'S SERVICES WERE MATERIALLY IMPACTED FROM MID-MARCH THROUGH DECEMBER 31, 2020, AND CONTINUE TO BE IMPACTED SUBSEQUENT TO YEAR-END. VARIOUS POLICIES WERE IMPLEMENTED BY FEDERAL, STATE AND LOCAL GOVERNMENTS IN RESPONSE TO THE COVID-19 PANDEMIC THAT CAUSED RESTRICTIONS ON NONESSENTIAL MEDICAL SERVICES, PHYSICAL DISTANCING AND SHELTER-IN-PLACE ORDERS. THESE POLICIES FORCED THE HOME TO TEMPORARILY CLOSE ADULT DAY CARE AND OUTPATIENT SERVICES AND CAUSED REDUCED HOSPITAL REFERRALS FOR ADMISSIONS. THE HOME'S RESPONSE TO COVID-19 REQUIRED INCREASED SUPPLY OF PERSONAL PROTECTIVE EQUIPMENT WHICH EXPERIENCED SIGNIFICANT PRICE INCREASES, ROUTINE EMPLOYEE TESTING, ENHANCED PAY RATES FOR EMPLOYEES AND COVID SICK PAY FOR IMPACTED EMPLOYEES. THESE CIRCUMSTANCES HAD A MATERIAL NEGATIVE IMPACT ON OPERATIONS RESULTING IN AN UNUSUAL LOSS FROM OPERATIONS IN EXCESS OF $3 MILLION DOLLARS. IT SHOULD BE NOTED THAT WITHOUT THE LOSS OF $3.4 MILLION IN REVENUE THAT OCCURRED DUE TO THE CLOSING OF THE ADULT DAY CARE PROGRAM, OR THE UNREIMBURSED COST OF $1.5 MILLION FOR COVID TESTING, THE OPERATING LOSS WOULD NOT HAVE BEEN AS SIGNIFICANT. GIVEN THAT COVID CONTINUES TO IMPACT THE HOME'S OPERATIONS AND POLICIES IN THE FIRST QUARTER OF 2021, IT IS ANTICIPATED THAT THERE WILL BE A LOSS ON OPERATIONS WELL INTO THE YEAR, GIVEN THAT IS UNCLEAR WHETHER THE FEDERAL GOVERNMENT WILL PROVIDE ANY ADDITIONAL RELIEF PACKAGES THAT PROVIDED OVER $2.4 MILLION TO THE HOME IN 2020. FORM 990, PART VI, SECTION A, LINE 6 JEWISH SENIOR LIFE IS THE SOLE CORPORATE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE CORPORATE MEMBER APPROVES THE NOMINATIONS OF ALL OF THE BOARD MEMBERS OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE JEWISH HOME OF ROCHESTER'S FINANCE DEPARTMENT. IT IS REVIEWED IN DETAIL BY AN INDEPENDENT OUTSIDE ACCOUNTANT AND BY THE AUDIT COMMITTEE PRIOR TO SUBMISSION. A COPY OF THE 990 IS AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS, AND KEY EMPLOYEE ANNUALLY SIGNS THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES AND DISCLOSURE OF THE FINANCIAL INTEREST IS MADE, THE INTERESTED PERSONS WILL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF APPROPRIATE, THE CHAIRPERSON OF THE BOARD OR COMMITTEE WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD WILL THEN DETERMINE WITH THE ORGANIZATION IF THEY CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT WILL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD HIM OR HER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD DETERMINES THAT THE PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 JHR IS REPRESENTED UNDER JSL, THE PARENT COMPANY, WHICH HAS FORMED A COMPENSATION COMMITTEE COMPRISED OF THE BOARD CHAIR, TREASURER, SECRETARY, AND AT LEAST TWO OTHER AT LARGE BOARD MEMBERS TO REVIEW AND DETERMINE THE ANNUAL COMPENSATION PACKAGES FOR THE SENIOR MANAGEMENT TEAM. ON A REGULAR BASIS THE COMPENSATION COMMITTEE OBTAINS FROM A THIRD PARTY CONSULTANT, A COMPENSATION SURVEY THAT DETERMINES THE MARKET RATES FOR EACH OF THE POSITIONS AND THEN DETERMINES WHAT IF ANY ADJUSTMENTS SHOULD BE MADE TO SALARIES. THIS SAME COMPENSATION COMMITTEE, ON AN ANNUAL BASIS DETERMINES WHAT THE VARIABLE COMPENSATION GOALS SHOULD BE AND WHETHER OR NOT THEY HAVE BEEN MET. THE LAST MEETING TOOK PLACE ON NOVEMBER 12, 2020. FORM 990, PART VI, SECTION C, LINE 19 THE JEWISH HOME OF ROCHESTER'S FINANCIAL RESULTS ARE INCLUDED AS PART OF THE CONSOLIDATED ANNUAL REPORT OF ITS PARENT, JEWISH SENIOR LIFE. THIS REPOART IS WIDELY DISTRIBUTED AND AVAILABLE UPON REQUEST. THE JEWISH HOME OF ROCHESTER MAY PROVIDE UPON REQUEST ITS CONFLICT OF INTEREST POLICY AS WELL AS ANY APPROPRIATE DOCUMENTS. FORM 990, PART XI, LINE 9: ADJUSTMENT TO MINIMUM PENSION LIABILITY AND POST-RETIREMENT BENEFIT COSTS -535,227. ADJUSTMENT FOR CHANGE IN FAIR VALUE OF PERPETUAL TRUSTS -12,588. CHANGE IN INTEREST RATE SWAP CONTRACT -3,872,246. PENSION EXPENSE - NON-OPERATING -292,895. FORM 990, PART XII, LINE 2C AN AUDIT COMMITTEE COMPRISED OF MEMBERS OF THE JSL BOARD, A RELATED ENTITY, HAS BEEN CREATED WITH THE PURPOSE OF SELECTING THE INDEPENDENT AUDIT FIRM TO OVERSEE THE ANNUAL AUDIT AND TO ACCEPT OR AMEND THE AUDIT REPORT AS PRESENTED. THE AUDIT COMMITTEE MEETS INDEPENDENTLY WITH THE INDEPENDENT AUDIT FIRM ON AN ANNUAL BASIS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH SENIOR LIFE 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 223409164 PARENT COMPANY NY 501 (C) (3) 12, TYPE 1 N/A 0 JHR SENIOR HOUSING INC 2000 SUMMIT CIRCLE DRIVE ROCHESTER NY 14618 161482447 INDEPENDENT LIVING FACILITY NY 501 (C) (3) 10 JEWISH SENIOR LIFE 0 JHR ENRICHED HOUSING INC 4000 SUMMIT CIRCLE DRIVE ROCHESTER NY 14618 161546905 ASSISTED LIVING FACILITY NY 501 (C) (3) 10 JEWISH SENIOR LIFE 0 JSL COMMUNITY SERVICES INC 2980 S CLINTON AVENUE ROCHESTER NY 14623 352404430 DAY RETREAT FOR MEMORY LOSS SUPPORT NY 501 (C) (3) 10 JEWISH SENIOR LIFE 0 JSL PROPERTIES INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 371899962 HOLD LAND NY 501 (C) (2) N/A JEWISH SENIOR LIFE 0 JSL COMPANION SERVICES INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 800878467 NON-MEDICAL HOME CARE SERVICES NY N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0