2020-07-09T15:52:09-05:00 2019-06-30 990 2018-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 2168396672 27100 CEDAR ROAD BEACHWOOD OH 441221156 JAMES NEWBROUGH CEO 2168396672 2020-07-08 184.175.186.140 2020-07-09 15:52:09 CD P C60D060A856CA739998384AD49619BDCF8F0426F C60D060A856CA739998384AD49619BDCF8F0426F 2018 2020-11-19 02:30:22Z JAMES NEWBROUGH 27100 CEDAR RD BEACHWOOD OH 44122 78671694 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. 88 88 1798 287 55051 2216646 2781396 75661120 75779327 140631 110971 0 78018397 78671694 23526 17542 0 56295413 56204378 0 17916 23164177 23563803 79483116 79785723 -1464719 -1114029 58692029 61920570 57055042 64738763 1636987 -2818193 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 65397600 17542 75779327 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. 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THRU 1 1.00 1.00 X X 0 0 0 STANLEY MEISEL TRUSTEE THRU 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 BONNIE MYERS TRUSTEE THRU 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 DANIEL ROCKER TRUSTEE THRU 1.00 X 0 0 0 AMY ROGAT TRUSTEE 1.00 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 ROBERT ROSS TRUSTEE THRU 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 SONNI SENKFOR TRUSTEE THRU 1.00 X 0 0 0 MICHAEL SHAMES TRUSTEE 1.00 1.00 X 0 0 0 ALVIN A SIEGAL TRUSTEE THRU 1.00 X 0 0 0 EILEEN SILL TRUSTEE 1.00 X 0 0 0 EDWIN SINGER TRUSTEE 1.00 1.00 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 SARA STEIN TRUSTEE THRU 1.00 X 0 0 0 BRIAN STERN TRUSTEE 1.00 X 0 0 0 DAVID STRAUSS TRUSTEE 1.00 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 STEVE WIESENBERGER TRUSTEE 1.00 1.00 X 0 0 0 DANIELLE WILD TRUSTEE 1.00 X 0 0 0 JONATHON WISE TRUSTEE 1.00 X 0 0 0 JOHN P WOLF TRUSTEE THRU 1.00 X 0 0 0 DARA YANOWITZ TRUSTEE 1.00 X 0 0 0 ROBERT ZIMMERMAN TRUSTEE 1.00 X 0 0 0 JAMES NEWBROUGH CEO 50.00 X 561682 0 30650 RICHARD SCHWALBERG COO 50.00 X 355727 0 26699 ROBERT MATITIA CFO 50.00 X 287939 0 29616 DR W MICHAEL KNIGHT MEDICAL DIRE 50.00 X 368169 0 29853 ROSS WILKOFF ADMINISTRATO 50.00 X 295784 0 15281 JAMIE HERBST VP - HUMAN R 50.00 X 181265 0 27017 LORI LOZIER ADMINISTRATO 50.00 X 178539 0 15955 LISA COHEN-KIRALY DIR. OF SOCI 50.00 X 178676 0 23309 2407781 198380 41 false true false TAFT STETTINIUS & HOLLISTER LLP 200 PUBLIC SQUARE SUITE 3500 CLEVELAND OH 441142302 LEGAL SERVICES 113670 KRONOS PO BOX 743208 ATLANTA GA 30374 SOFTWARE 106787 2 612485 2020774 148137 2781396 MEDICARE / MEDICAID 623000 38803893 38803893 LICENSED RESIDENTIAL 623990 16299514 16299514 PROGRAM SERVICE FEES 623000 14943332 14943332 APARTMENT RENTAL 532000 5677537 5677537 HOUSEKEEPING SERVICES 623000 49625 49625 5426 5426 75779327 110971 110971 78671694 75724276 55051 110971 17542 17542 1262931 1262931 45774898 38010120 7764778 1614924 1266612 348312 3644164 2858180 785984 3907461 3064692 842769 201212 201212 98795 98795 903799 205944 682180 15675 219379 219379 10257293 8680488 1576805 31534 31534 4670990 4571363 97386 2241 272276 206207 66069 83922 46927 36995 1569975 1554275 15700 4423205 4360093 63112 572327 555157 17170 ORGANIZATIONS/MEMBERSHIPS 74200 74200 FINANCIAL FEES 10074 10074 174822 174822 79785723 65397600 14370207 17916 939427 1311893 6991461 9619367 8490076 9981422 1442923 1572058 111910899 73404193 39914437 38506706 911455 928257 2250 867 58692029 61920570 26411722 27794568 1511706 1547359 18978791 32290000 9641376 2200000 511447 906836 57055042 64738763 X 1636987 -2818193 1636987 -2818193 58692029 61920570 X -1114029 43834 -3384985 X false true X true false X 2161974 2110810 1956797 2216646 2781396 11227623 70496061 73232248 75022653 75582146 75724276 370057384 72658035 75343058 76979450 77798792 78505672 381285007 381285007 52015 33294 192177 140631 110791 528908 52015 33294 192177 140631 110791 528908 72710050 75376352 77171627 77939423 78616463 381813915 0.99860 0.99840 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 210205 210205 87407443 57809757 29597686 7293447 4578877 2714570 16999804 11015559 5984245 38506706 ESTIMATED THIRD PARTY SETTLEMENT 755954 CAPITAL LEASE 150882 906836 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, 2019 AND 2018, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. false PAYMENT OF MEDICAL BILLS 35 5836 REPLACE DAMAGED PROPERTY 30 2714 NEED BASED GRANTS 88 3742 BURIAL EXPENSES 10 5250 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 559205 2477 8250 22400 592332 RICHARD SCHWALBERG COO 348132 7595 7438 19261 382426 ROBERT MATITIA CFO 286453 1486 8250 21366 317555 DR W MICHAEL KNIGHT MEDICAL DIRECTOR 363221 4948 7453 22400 398022 ROSS WILKOFF ADMINISTRATOR 294352 1432 1465 13816 311065 JAMIE HERBST VP - HUMAN RESOURCES 179918 1347 5651 21366 208282 LORI LOZIER ADMINISTRATOR 178539 2542 13413 194494 LISA COHEN-KIRALY DIR. OF SOCIAL WORK 174843 3833 3814 19495 201985 A OHIO HIGHER EDUCATION FACILITY COMM 346849674 2018-12-07 32290000 CAMPUS REFINANCING false false false A 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 true 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. INDIGENT CARE IS OFFERED TO TENANTS WITH THE ASSISTANCE OF HUD SECTION 8. FORM 990, PAGE 6, PART VI, LINE 2 PETER MEISEL STANLEY MEISEL PRESIDENT TRUSTEE FAMILY RELATIONSHIP 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 THE MENORAH PARK BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE TO ANNUALLY REVIEW FOR REASONABLENESS WITH SIMILAR HEALTHCARE ORGANIZATIONS, THE SALARIES OF THE CEO AND TOP LEVEL, KEY MANAGEMENT STAFF OF THE ORGANIZATION. THE COMPENSATION COMMITTEE USES PUBLISHED SURVEYS AND PURCHASED HEALTHCARE COMPENSATION COMPARISON INFORMATION TO REVIEW AND STUDY REASONABLENESS AND COMPETIVENESS OF MENORAH PARK EXECUTIVE SALARIES WITH SIMILAR HEALTHCARE ORGANIZATIONS. DISCUSSIONS AND DECISIONS OF THE COMPENSATION COMMITTEE ARE DOCUMENTED IN THEIR MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE MENORAH PARK BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE TO ANNUALLY REVIEW FOR REASONABLENESS WITH SIMILAR HEALTHCARE ORGANIZATIONS THE SALARIES OF THE CEO AND TOP LEVEL, KEY MANAGEMENT STAFF OF THE ORGANIZATION. THE COMPENSATION COMMITTEE USES PUBLISHED SURVEYS AND PURCHASED HEALTHCARE COMPENSATION COMPARISON INFORMATION TO REVIEW AND STUDY THE REASONABLENESS AND COMPETIVENESS OF MENORAH PARK EXECUTIVE SALARIES WITH SIMILAR HEALTHCARE ORGANIZATIONS. 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 -2,797,749 LOSS ON EXTINGUISHMENT OF DEBT -587,236 TOTAL -3,384,985 RH MYERS APARTMENTS LLC 27200 CEDAR RD BEACHWOOD OH 44122 340714443 APARTMENTS OH 6308017 3891475 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 N/A false false false true false false false false false false false false false false false false false true false false MENORAH PARK FOUNDATION C 2020774 ACTUAL MENORAH PARK FOUNDATION Q 694306 ACTUAL