2019-12-18T11:09:01-06:00 2019-06-30 591753337 KERKERING BARBERIO & CO PO BOX 49348 SARASOTA FL 342306348 990 2018-07-01 650091025 SARASOTA-MANATEE JEWISH HOUSING COUNCIL INC SARA 9413770781 1951 HONORE AVENUE SARASOTA FL 34235 PATRICIA ENTSMINGER CFO 9413770781 2019-12-03 1 REBECCA U STONER P00585910 9413654617 71.101.221.218 2019-12-03 13:38:55 ES P 1DDA76E780E419B43F0AC8CCF8703AACD10E77E2 714E6C1B206DC3F987CF9E146D19709275A9BB1D 2018 2020-04-17 16:48:07Z AVIVA - A CAMPUS FOR SENIOR LIFE PATRICIA ENTSMINGER 1951 HONORE AVENUE SARASOTA FL 34235 19332513 0 X WWW.AVIVASENIORLIFE.ORG X 1988 FL THE ORGANIZATION FOSTERS AND PROMOTES DEVELOPMENT OF HOUSING AND RELATED SERVICES TO MEET THE NEEDS OF SENIOR ADULTS. 16 16 323 73 0 2694 1262153 1467848 17310457 17689561 37507 59827 35944 115277 18646061 19332513 1600 1536 0 0 7802023 8330137 0 0 463965 11101962 10303846 18905585 18635519 -259524 696994 25430077 24977644 38299437 37168052 -12869360 -12190408 THE ORGANIZATION FOSTERS AND PROMOTES DEVELOPMENT OF HOUSING AND RELATED SERVICES TO MEET THE NEEDS OF SENIOR ADULTS. 0 0 12910398 1536 17804838 THE ORGANIZATION OPERATES KOBERNICK HOUSE, AN INDEPENDENT LIVING RETIREMENT COMMUNITY WHICH CONSISTS OF 190 RENTAL APARTMENT UNITS FOR THE ELDERLY, ANCHIN PAVILION WHICH CONSISTS OF A 70-BED ASSISTED LIVING & MEMORY CARE FACILITY, AND BENDERSON FAMILY SKILLED NURSING AND REHABILITATION WHICH CONSISTS OF 45 SKILLED NURSING BEDS. THE CAMPUS HAS COMMON AREAS OF DINING AND ACTIVITIES AREAS. ANCHIN PAVILION IS AVAILABLE TO RESIDENTS TRANSFERRING FROM KOBERNICK HOUSE BECAUSE OF THEIR NEED FOR A HIGHER LEVEL OF CARE, AS WELL AS RESIDENTS FROM THE GENERAL COMMUNITY. BENDERSON IS AVAILABLE TO RESIDENTS FROM KOBERNICK AND ANCHIN THAT REQUIRE AN EVEN HIGHER LEVEL OF CARE, AS WELL AS RESIDENTS FROM THE COMMUNITY. 12910398 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 41 0 1 323 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X KERKERING BARBERIO & CO 9413654617 1990 MAIN ST STE 801 SARASOTA FL 34236 ISABEL BECKER TRUSTEE 1.00 X 0 0 0 SHEILA BIRNBAUM TRUSTEE 1.00 X 0 0 0 DEBORAH BRESLOF TRUSTEE 1.00 X 0 0 0 BOB ISRAELOFF TRUSTEE 1.00 X 0 0 0 JERRY LAZAR TRUSTEE 1.00 X 0 0 0 MARC LAZARUS TRUSTEE 1.00 X 0 0 0 JILL LEVINE TRUSTEE 1.00 X 0 0 0 HENRY MASON TRUSTEE 1.00 X 0 0 0 SETH ROSENBERG TRUSTEE 1.00 X 0 0 0 SUSAN STEENBARGER TRUSTEE 1.00 X 0 0 0 KENNETH STOCK TRUSTEE EMERITUS 1.00 X 0 0 0 AL ERNST IMMEDIATE PAST CHAIRMAN 1.00 X 0 0 0 NORMAN COHEN CHAIRMAN 5.00 X X 0 0 0 JAY FORGOTSON VICE CHAIR 5.00 X X 0 0 0 RON PALER SECRETARY 5.00 X X 0 0 0 GORDON METSKY TREASURER 5.00 X X 0 0 0 JAY SOLOMON PRESIDENT/CEO 40.00 X 186796 0 38096 MARILYN KRAMER COO 40.00 X 132086 0 28050 TERESA MARTIN VP HEALTHCARE SERVICES 40.00 X 119924 0 4733 DAVID LARSON CFO 40.00 X 141590 0 20172 JOHN SCOTT ANDERSON VP PHILANTHROPY 40.00 X 78683 78374 2020 RENEE HOOD VP PEOPLE & CULTURE 40.00 X 94284 0 4130 KAREN CORBIN VP PHILANTHROPY 40.00 X 0 15480 0 753363 93854 97201 4 0 1 0 REHAB CARE GROUP INC 7733 FORSYTH BLVD STE 1700 ST LOUIS MO 63105 NURSING SERVICES 224267 KERKERING BARBERIO & CO 1990 MAIN STREET SARASOTA FL 34236 OUTSOURCED CFO 121447 2 1185659 282189 13460 1467848 RENTAL INCOME 531110 11952633 11952633 PATIENT SERVICE INCOME 623110 5133937 5133937 GUEST SERVICES INCOME 623990 404615 404615 REFURBISHING FEES 623990 198376 198376 17689561 53080 53080 5357 1390 0 0 5357 1390 6747 6747 MISCELLANEOUS 900099 115277 115277 115277 19332513 17804838 0 59827 1536 1536 713732 669194 44466 72 6488917 6097920 390997 89088 79365 9723 532827 521645 11182 505573 478853 26720 45973 45973 375431 375431 1194750 1121347 73403 186070 39226 146844 493407 204302 289105 27206 6351 20855 1048371 523884 524487 22174 10756 11418 1677021 1536521 140500 1426523 1426523 682039 682039 FOOD & DINING 1169017 672836 420260 75921 RESIDENT EXPENSES 1058803 421898 396571 240334 REPAIR & MAINTENANCE 397610 320210 77400 WORKERS COMPENSATION 169284 169284 330167 204554 124819 794 18635519 12910398 5261156 463965 1217589 2139220 1773672 1988011 449278 447363 0 0 38240 62586 492272 672755 38555483 21561850 17519725 16993633 3939301 2674076 25430077 24977644 1774211 1430453 1012786 1220441 35156180 34201975 38092 356260 277091 38299437 37168052 X -13164495 -12500862 295135 310454 -12869360 -12190408 25430077 24977644 X 696994 -18042 X X 0 1 X 1 0 X 366224 796251 300075 1262153 1467849 4192552 15568608 15842163 16621163 17310457 17689561 83031952 15934832 16638414 16921238 18572610 19157410 87224504 0 0 0 87224504 1406 515 4687 41546 53080 101234 1406 515 4687 41546 53080 101234 54039 106254 160133 35944 115277 471647 15990277 16745183 17086058 18650100 19325767 87797385 0.99350 0.99510 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 11122 53941 26241 38822 0 1593268 1593268 29974962 15922369 14052593 584499 404623 179876 6303077 5234858 1068219 99677 99677 16993633 SPLIT INTEREST AGREEMENTS 277093 DEBT SERVICE RESERVE FUND 2320802 BOND RESERVE FUND (P&I, CAP) 76181 2674076 AHCA LIABILITY 277091 277091 X PART IV, LINE 1B: THE ORGANIZATION MAINTAINS TRUST ACCOUNTS ON BEHALF OF THE RESIDENTS OF ANCHIN PAVILION AND BENDERSON. THE ACCOUNTS REMAIN THE PROPERTY OF THE RESIDENTS AND DISBURSEMENTS ARE MADE ONLY WHEN REQUESTED BY THE RESIDENTS. THE ORGANIZATION ONLY SERVES AS A CUSTODIAN BECAUSE OF ITS FIDUCIARY DUTY OF ACCOUNTABILITY FOR THE FUNDS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. CURRENT ACCOUNTING STANDARDS REQUIRE THE ORGANIZATION TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED JUNE 30, 2019 AND 2018, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE UNCERTAIN TAX POSITIONS ARE NOT EXPECTED TO CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAXES, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF JUNE 30, 2019 AND 2018. THE ORGANIZATION HAS TAX RETURNS OPEN FOR FEDERAL AND STATE PURPOSES FOR 2015 AND AFTER. X X X 0 0 0 0 0 0 0 0 0 JAY SOLOMON PRESIDENT/CEO 186796 0 0 0 0 0 7819 0 30277 0 224892 0 0 0 MARILYN KRAMER COO 132086 0 0 0 0 0 2922 0 25128 0 160136 0 0 0 DAVID LARSON CFO 141590 0 0 0 0 0 5770 0 14402 0 161762 0 0 0 JOHN SCOTT ANDERSON VP PHILANTHROPY 78683 78374 0 0 0 0 0 0 2020 0 80703 78374 0 0 A CAPITAL TRUST AGENCY 593591394 14054TAJ1 2017-12-28 36159100 REFUND ALL SAR CO HLTH FAC AUTH HLTH CARE FACILITIES REV BOND SERIES 2007 0 0 0 A 945000 36159100 2316750 723182 33119168 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 MATTHEW SOLOMON SON OF CEO 54249 EMPLOYEE WAGES 0 SCHEDULE L, PART IV MATTHEW SOLOMON RECEIVED $54,249 IN EMPPLOYEE WAGES DURING THE TAX YEAR. HE IS THE SON OF JAY SOLOMON, CEO. FORM 990, PART I, LINE 6 VOLUNTEERS VOLUNTEERS MEET NEW FRIENDS AND MAKE POSITIVE DIFFERENCES IN THE LIVES OF THE ORGANIZATION'S RESIDENTS, THEIR FAMILIES, STAFF AND FELLOW VOLUNTEERS. THEY DO THIS THROUGH RESIDENT SUPPORT AS A COMPASSIONATE COMPANION, GARDENING IN THE MEMORY GARDEN, VOLUNTEERING AS A SHABBAT SERVICE HELPER, AS AN ACTIVITIES ASSISTANT, AS A GREETER, OR AS A SPECIAL EVENT VOLUNTEER. FORM 990, PART VI, SECTION A, LINE 1 THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE ELECTED OFFICERS, THE IMMEDIATE PAST PRESIDENT OF THE BOARD OF TRUSTEES, THE CHAIR OF THE FINANCE COMMITTEE AND THE CHAIR OF THE GOVERNANCE AND NOMINATING COMMITTEE. THE EXECUTIVE COMMITTEE MAY OPERATE AS A SUBSTITUTE FOR THE BOARD AS MAY BE NEEDED AND AS AUTHORIZED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 1. AT PAGE 3, LINE 19, IN SECTION 3.1, THE THRESHOLD NUMBER OF DIRECTORS HAS BEEN CHANGED FROM THE CURRENT 15 TO 20 -- INASMUCH AS WE NOW HAVE 16 DIRECTORS POST-MERGER. I REALIZE THAT PAGE 3, LINE 25 ALLOWS FOR FLEXIBILITY TO A GREATER OR LESSER THRESHOLD. 2. AT PAGE 3, LINES 37-40, AND AT PAGE 4, LINES 1-2 IN SECTION 3.1.1.2 "TRUSTEE EMERITUS", EXPLANATION ADDED TO DELINEATE THAT KEN STOCK HELD TITLE OF PRESIDENT AND NOT CHAIRPERSON DURING HIS TENURE AS DEFINED PRIOR TO NOVEMBER 27, 2018 WHEN THE PRESIDENT'S TITLE WAS CHANGED TO A CHAIRPERSON. 3. AT PAGE 5, LINES 18-28, IN SECTION 3.8, THE MINIMUM ANNUAL CONTRIBUTION HAS BEEN INCREASED FROM THE FOUNDATION'S $1500.00 TO CHAI, $1800.00 -- ALONG WITH A HARDSHIP PROVISION SPECIFIED AT LINES 23-28. WE ALSO CLARIFY THAT THE $1800.00 CONTRIBUTION INCLUDES SPONSORSHIP SUCH AS KTDA AND 8 OVER 80. 4. AT PAGE 6, LINES 21-26, IN SECTION 4.1, NON-COMPENSATED OFFICERS (I.E., DIRECTORS) WILL SERVE FOR TWO YEAR TERMS -- AND WE CLARIFY THAT THE TWO-TERM LIMITATION DOES NOT APPLY TO OUR CEO, CFO, ETC. 5. AT PAGE 7, LINE 41, IN SECTION 5.2, WE ADDED A REQUIRED FOUNDATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY THE OUTSOURCED CFO, THEN REVIEWED AND APPROVED BY THE FINANCE COMMITTEE THEN SENT TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. THERE WERE NO CONFLICTS REPORTED DURING THE CURRENT YEAR. HOWEVER, IN THE EVENT A CONFLICT IS REPORTED, A REVIEW WOULD BE PERFORMED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMMITTEE IS INDEPENDENT WITH RESPECT TO THE COMPENSATION ARRANGEMENT BEING CONSIDERED. THE EXECUTIVE COMMITTEE UTILIZES COMPARABILITY SURVEYS WITH THE SAME INDUSTRY AS THE ORGANIZATION. THE PROCESS IS DOCUMENTED IN COMMITTEE MINUTES. THE COMPENSATION OF THE CFO IS REVIEWED AND DETERMINED BY THE CEO USING COMPARABILITY INFORMATION AND IS DOCUMENTED IN THE EMPLOYEE FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUSTS -18,042. FORM 990, PART XII, LINE 2C AUDIT REVIEW PROCESS THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION, MONITORING AND EVALUATION OF AN INDEPENDENT AUDIT FIRM AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THE PROCESS FROM PRIOR YEAR.