2019-05-13T12:07:22-05:00 2018-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2017-07-01 800291740 JEWISH SENIOR LIVING GROUP JEWI 4155622600 302 SILVER AVENUE SAN FRANCISCO CA 94112 VICTOR MEINKE CFO 4155622600 2019-05-13 1 MICHAEL LUMSDEN P01262236 4159561500 2019-05-09 12.129.7.100 2019-05-13 11:11:51 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 2017 2019-02-21 02:37:17Z DANIEL RUTH 302 SILVER AVENUE SAN FRANCISCO CA 94112 9378237 0 X WWW.JEWISHSENIORLIVINGGROUP.ORG X 2008 CA TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES, AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. 6 6 49 6 0 9754 0 0 8320141 8321803 -6157 91586 1907 0 8315891 8413389 0 0 0 0 6598107 7271191 0 0 0 2069828 1899302 8667935 9170493 -352044 -757104 3070311 1924458 2779515 2390766 290796 -466308 X SEE SCHEDULE O 0 0 4810013 8321803 THE ORGANIZATION PROVIDES ADMINISTRATIVE, FINANCE AND ACCOUNTING, IT, PUBLIC RELATIONS, COMMUNICATIONS, AND HUMAN RESOURCES FUNCTIONS VIA SERVICE AGREEMENTS WITH THE FOLLOWING NONPROFIT PUBLIC BENEFIT CORPORATIONS: HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING), JEWISH HOME & SENIOR LIVING FOUNDATION, 899 CHARLESTON (DBA MOLDAW RESIDENCES), AND BAY AREA JEWISH SENIOR LIVING. 4810013 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 15 0 1 49 1 1 1 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X VICTOR MEINKE 4155622690 302 SILVER AVENUE SAN FRANCISCO CA 94112 DAVID FRIEDMAN CHAIR 1.00 1.00 X X 0 0 0 MICHAEL ADLER SECRETARY 1.00 0.00 X X 0 0 0 DAVID STEIRMAN VICE CHAIR / TREASURER 1.00 2.00 X X 0 0 0 DAVID DUNKELMAN TRUSTEE 1.00 0.00 X 0 0 0 JAMES KOSHLAND TRUSTEE 1.00 0.00 X 0 0 0 LARRY MARKS TRUSTEE 1.00 2.00 X 0 0 0 DANIEL RUTH PRESIDENT AND CEO 12.00 28.00 X 1786261 0 195142 VICTOR MEINKE CHIEF FINANCIAL OFFICER 1.00 39.00 X 307056 0 214254 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 4.00 36.00 X 507872 0 46465 KATHY BURKLE CIO THROUGH 6/30/2017 4.00 36.00 X 154345 0 481 MICHAEL SKAFF CIO/COO 4.00 36.00 X 159830 0 11204 KEVIN KRUEGER CHIEF HUMAN RESOURCES OFFICER 2.00 38.00 X 209675 0 18132 TERRENCE SCOTT CONTROLLER 2.50 37.50 X 189879 0 21812 JAN REICHER DIR., STRATEGIC PROJ./TRANSORMATION 40.00 0.00 X 174906 0 4867 DAVID ROBERTSON IT OPERATIONS MANAGER 4.00 36.00 X 166244 0 12392 ROSABELLA BRAY DIRECTOR, PATIENT FINANCIAL SERVICES 5.75 34.25 X 149629 0 16582 3805697 0 541331 15 0 1 0 VACO SAN FRANCISCO LLC 5410 MARYLAND WAY SUITE 460 BRENTWOOD TN 37024 PROF. STAFFING SERVICES/IT CONSULTING 329340 TAOS PO BOX 511622 LOS ANGELES CA 90051 PROF. STAFFING SERVICES/IT CONSULTING 275835 MOSS ADAMS LLP PO BOX 748369 LOS ANGELES CA 90074 AUDIT/TAX PREPARATION SERVICES 204698 3 SERVICE FEES REVENUE 541900 8321803 8321803 8321803 1056434 964848 91586 91586 91586 8413389 8321803 0 91586 3219135 1667356 1551779 2976479 1076272 1900207 256293 250555 5738 440612 434659 5953 378672 181581 197091 174740 5225 169515 41900 41900 755695 503914 251781 244299 237514 6785 418734 251403 167331 31877 29897 1980 74277 74277 63380 10606 52774 DUES AND FEES 36401 32900 3501 57999 53854 4145 9170493 4810013 4360480 0 1237460 693417 63216 35292 505703 279860 230720 225843 1344913 773807 194002 196099 3070311 1924458 1394402 1575557 1385113 815209 2779515 2390766 X 290796 -466308 290796 -466308 3070311 1924458 -757104 0 X 0 1 X 1 0 X X X 3 HEBREW HOME FOR AGED DISABLED 940545320 7 1 0 0 THE JEWISH HOME & SENIOR LIVING FOUNDATION 020724278 7 1 0 0 899 CHARLESTON 030594291 7 1 0 0 3 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 11H, COLUMN VI: THE ORGANIZATION PROVIDES FINANCE AND ACCOUNTING, HUMAN RESOURCE, INFORMATION-TECHNOLOGY, AND OTHER ADMINISTRATIVE BACK OFFICE SERVICES TO THESE SUPPORTED ORGANIZATIONS LISTED. DIRECTORS/OFFICERS OF THE ORGANIZATION SPEND AN AVERAGE OF 2 HOURS PER WEEK AT THESE SUPPORTED ORGANIZATIONS. PLEASE REFER TO THE DESCRIPTION OF PROGRAM SERVICE ACTIVITIES IN PART III, LINES 4A FOR DETAIL OF SERVICES PROVIDED. 453063 249399 203664 52640 30461 22179 225843 DUE FROM RELATED ORGANIZATIONS 196099 196099 457 SUPPLEMENTAL EXECUTIVE PLAN LIABILITY 815209 815209 X 8413389 0 8413389 0 8413389 9170493 0 9170493 0 9170493 PART X, LINE 2: U.S. GAAP REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED. X X X X 0 1 0 0 0 0 0 0 0 DANIEL RUTH PRESIDENT AND CEO 729521 0 225000 0 831740 0 186177 0 8965 0 1981403 0 816412 0 VICTOR MEINKE CHIEF FINANCIAL OFFICER 275816 0 31240 0 0 0 208100 0 6154 0 521310 0 0 0 SHERIE KOSHOVER CHIEF ADVANCEMENT OFFICER 225342 0 25856 0 256674 0 45503 0 962 0 554337 0 240023 0 KATHY BURKLE CIO THROUGH 6/30/2017 127874 0 24020 0 2451 0 0 0 481 0 154826 0 0 0 MICHAEL SKAFF CIO/COO 159830 0 0 0 0 0 2769 0 8435 0 171034 0 0 0 KEVIN KRUEGER CHIEF HUMAN RESOURCES OFFICER 187753 0 21922 0 0 0 5739 0 12393 0 227807 0 0 0 TERRENCE SCOTT CONTROLLER 168297 0 21582 0 0 0 5211 0 16601 0 211691 0 0 0 JAN REICHER DIR., STRATEGIC PROJ./TRANSORMATION 161886 0 13020 0 0 0 4500 0 367 0 179773 0 0 0 DAVID ROBERTSON IT OPERATIONS MANAGER 148568 0 12169 0 5507 0 0 0 12392 0 178636 0 0 0 ROSABELLA BRAY DIRECTOR, PATIENT FINANCIAL SERVICES 134081 0 8717 0 6831 0 0 0 16582 0 166211 0 0 0 PART I, LINE 4B DURING THE 2017 CALENDAR YEAR, THE ORGANIZATION CONTRIBUTED THE FOLLOWING AMOUNTS TO THE FOLLOWING INDIVIDUALS' SUPPLEMENTAL 457(F) RETIREMENT PLAN, WHICH HAS BEEN REPORTED AS "DEFERRED COMPENSATION" ON SCHEDULE J, PART II, COLUMN (C): DANIEL RUTH - $178,077 VICTOR MEINKE - $182,000 SHERIE KOSHOVER - $38,435 ADDITIONALLY, THE FOLLOWING INDIVIDUALS RECEIVED TAXABLE DISTRIBUTIONS FROM THE 457(F) PLAN DUE TO VESTING, WHICH HAS BEEN INCLUDED IN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III); THESE AMOUNTS HAVE ALSO BEEN REPORTED ON A PRIOR YEAR FORM 990 AS "DEFERRED COMPENSATION", AND THUS APPEARS ON SCHEDULE J, PART II, COLUMN (F) AS "COMPENSATION IN COLUMN (B) REPORTED AS DEFERRED ON PRIOR FORM 990": DANIEL RUTH - $816,412 SHERIE KOSHOVER - $240,023 FORM 990, PART III, LINE 1 TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT, OR TO CARRY OUT THE PURPOSES, OF A CLASS OF ORGANIZATIONS (COLLECTIVELY, THE "SUPPORTED CHARITIES"): (I) THAT ARE DESCRIBED IN CODE SECTIONS 501(C)(3) AND 509(A)(1) OR (A)(2), AND (II) THAT PROVIDE, OR PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES AND/OR AGING SERVICES IN NORTHERN CALIFORNIA. THE SUPPORTED CHARITIES INCLUDE, WITHOUT LIMITATION, HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING), THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON (DBA MOLDAW RESIDENCES). THE ORGANIZATION PROVIDES SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. BY PROVIDING THE SERVICES, THE ORGANIZATION WILL HELP THE SUPPORTED CHARITIES MAXIMIZE UTILIZATION OF AVAILABLE RESOURCES, REDUCE FUNCTIONAL OVERLAPS AND DUPLICATION OF EFFORT, PROMOTE ECONOMIES OF SCALE, AND ENHANCE ADMINISTRATIVE EFFICIENCY. THE SERVICES ARE PROVIDED TO THE SUPPORTED CHARITIES ON TERMS THAT ARE MORE FAVORABLE THAN THE SUPPORTED CHARITIES COULD OBTAIN IN THE MARKET PLACE. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE TRUSTEES SERVING ON THE BOARD AT ANY GIVEN TIME SHALL BE TRUSTEES APPOINTED BY THE HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING) AND THE JEWISH HOME AND SENIOR LIVING FOUNDATION, WITH EACH HAVING THE AUTHORITY TO APPOINT EXACTLY ONE-HALF OF THESE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE COMPLETED FORM 990 AND FOLLOWS-UP WITH THE TAX PREPARATION FIRM TO RESOLVE ANY OUTSTANDING QUESTIONS. THE COMPLETED FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE ANNUAL COMPENSATION PACKAGE FOR THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER BASED ON VARIOUS FACTORS, INCLUDING COMPENSATION DATA OBTAINED FROM SURVEYS, PERFORMANCE APPRAISALS, AND NON-PROFIT RESOURCES FOR SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHICAL AREA. THE BOARD OF TRUSTEES APPROVES THE CHIEF EXECUTIVE OFFICER'S AND CHIEF FINANCIAL OFFICER'S EMPLOYMENT CONTRACT. THE CHIEF EXECUTIVE OFFICER REVIEWS AND APPROVES THE ANNUAL COMPENSATION FOR THE OTHER EXECUTIVE TEAM MEMBERS BASED ON VARIOUS FACTORS SUCH AS ANNUAL COMPENSATION SURVEYS, PERFORMANCE APPRAISALS, AND OTHER NON-PROFIT RESOURCES FOR SIMILAR ORGANIZATIONS. THE BOARD OF TRUSTEES APPROVES THE ANNUAL BUDGET THAT INCLUDES COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. HEBREW HOME FOR AGED DISABLED 302 SILVER AVE SAN FRANCISCO CA 94112 940545320 SEE PART VII CA 501(C)(3) LINE 7 N/A 0 THE JEWISH HOME AND SENIOR LIVING FOUNDATION 302 SILVER AVE SAN FRANCISCO CA 94112 020724278 SEE PART VII CA 501(C)(3) LINE 7 N/A 0 BAY AREA JEWISH SENIOR LIFE 302 SILVER AVE SAN FRANCISCO CA 94112 455092344 SEE PART VII CA 501(C)(3) LINE 12A, I JEWISH SENIOR LIVING GROUP 1 899 CHARLESTON 899 EAST CHARLESTON ROAD PALO ALTO CA 94303 030594291 SEE PART VII CA 501(C)(3) LINE 10 JEWISH SENIOR LIVING GROUP 1 BAY AREA SENIOR HEALTH SERVICES INC 302 SILVER AVENUE SAN FRANCISCO CA 94015 454293287 MANAGEMENT CO CA JSLG C 1.00000 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 899 CHARLESTON L 943716 BOOK VALUE 899 CHARLESTON P 145112 BOOK VALUE PART II, COLUMN (B) 899 CHARLESTON PRIMARY ACTIVITY: TO PROVIDE RESIDENTIAL FACILITIES DESIGNATED TO MEET THE NEEDS OF AGED PERSONS, ADDRESS THE WELL BEING OF THE RESIDENTS, AND ADOPT POLICIES TO PROTECT THEM AGAINST FINANCIAL RISKS. PART II, COLUMN (B) THE JEWISH HOME AND SENIOR LIVING FOUNDATION PRIMARY ACTIVITY: TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE JEWISH HOME OF SAN FRANCISCO AND NETWORK AFFILIATES. PART II, COLUMN (B) HEBREW HOME FOR AGED DISABLED PRIMARY ACTIVITY: A LICENSED NURSING HOME THAT PROVIDES TO SENIORS LIFE ENRICHING SERVICES THAT PROMOTE INDIVIDUAL DIGNITY, ENCOURAGE INDEPENDENCE, AND REFLECT THE SOCIAL, CULTURAL AND SPIRITUAL VALUES OF JEWISH TRADITION. NON-RESIDENTIAL CARE IS OFFERED THROUGH THE HOME'S SHORT-TERM AND REHABILITATION SERVICES (STARS) AND ACUTE PSYCHIATRIC SERVICES. PART II, COLUMN (B) BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY: TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.