2019-08-13T18:45:54-05:00 2018-09-30 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2017-10-01 202803956 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY INC % EVERETT TRUITT LEGA 9724686171 6101 OHIO DR SUITE 100 PLANO TX 75024 EVERETT TRUITT CFO 9724686171 2019-08-13 true BRUCE E BERNSTIEN P01424343 2147060840 66.196.249.54 75901220192255000002 2019-08-13 P C44AE50FE600EC652E3A179CACDCAFF2F0ABFD44 C7BE3DF523851D85B200EA1BB267038054513232 2017 2019-02-21 02:37:17Z Melissa Orth 6101 ohio dr ste 100 plano TX 75024 20397727 false X thelegacyseniorcommunities.org/legacywillowbe X 2005 TX The LWB exists to provide a continuum OF care to seniors and their families with compassion and dignity, WHILE embracing Jewish values&upholding the highest standards of excellence. 7 6 413 350 0 148239 34403 18974497 18865813 372493 410911 1093512 1029266 20588741 20340393 0 0 0 0 8548822 8968093 0 0 0 11458966 11867037 20007788 20835130 580953 -494737 85126740 84080325 101280097 101183037 -16153357 -17102712 X The Legacy at Willow Bend Retirement Community, Inc. exists to provide a continuum of care to seniors and their families with compassion and dignity, while embracing Jewish values and upholding the highest standards of excellence. false false 13961101 19895079 1.Operated an independent living facility for the benefit of its residents. Provided all of the services necessary for an independing living facility, including dining, lifestyle, housekeeping and maintenance services. 2. Operated an assisted living facility for the benefit of its residents. Provided all of the services necessary for an assisted living facility, including dining, lifestyle, nursing, housekeeping and maintenance services. 3. Operated a nursing facility for the benefit of its patients. Provided all of the services necessary for a nursing facility, including dining, lifestyle, rehabilitation, housekeeping and maintenance services. 13961101 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 86 0 true 413 true false false false false false false false false false false X 7 6 false false false false true true true true true false false true true true true true true true true false X EVERETT TRUITT 9724686171 6101 OHIO DR STE 100 PLANO TX 75024 LESLIE ZALE GRECO Trustee 1.0 0.0 X 0 0 0 PAUL MICHAELS CHAIR 1.0 2.0 X X 0 0 0 JOE MILKES Trustee 1.0 0.0 X 0 0 0 CINDY MOSKOWITZ Trustee 1.0 1.0 X 0 0 0 JERRY RASANSKY VICE CHAIR - LSC 1.0 5.0 X 0 0 0 MARC STANLEY CHAIR- LSC 1.0 5.0 X 0 0 0 MELISSA ORTH PRESIDENT & CEO 14.0 26.0 X X 0 153477 2083 Brian Barnes COO/CFO 5.0 35.0 X 0 331380 39458 EVERETT TRUITT CFO 10.0 30.0 X 0 0 0 JANINE COHEN CONTROLLER 9.0 31.0 X 0 116981 0 Pamela Duhon Skilled Nursing Facility admin 40.0 0.0 X 102000 0 0 Marilyn Israel LWB EXECUTIVE DIRECTOR 40.0 0.0 X 108402 0 3083 JEFFREY ROSENHOOVER EXECUTIVE CHEF 40.0 0.0 X 107176 0 0 Michael Ellentuck LMP PD, FORMER PRESIDENT/CEO 0.0 24.0 X 0 1154040 25116 317578 1755878 69740 3 true true false CHAMPION CONTRACTORS SERVICES LL 2300 GREENHILL DR STE 600 ROUND ROCK TX 78664 Roof repair 4114974 REHAB CARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 Therapy 1377850 SYSCO NORTH TEXAS PO BOX 560700 LEWISVILLE TX 75056 FOOD 662686 OMNICARE INC PO BOX 78000 DEPT 781668 DETROIT MI 482781668 PHARMACEUTICAL 541854 BRANDT COMPANIES LLC PO BOX 227351 DALLAS TX 752227351 MECHANICAL 411931 11 X 34403 34403 PROGRAM SERVICE FEES 900099 18865813 18865813 18865813 468245 468245 0 0 0 0 0 57334 -57334 -57334 -57334 0 0 0 0 0 0 0 0 0 SUNDRY INCOME 900099 295968 295968 AMORTIZATION OF NONREFUNDABLE RESIDENT DEPOSIT 900099 733298 733298 1029266 20340393 19895079 410911 X 0 0 0 0 0 0 7774144 6752306 1021838 98245 87438 10807 527214 469220 57994 568490 505956 62534 716067 716067 66260 66260 33246 33246 0 0 41292 41292 2210891 2073058 137833 307611 307611 284764 253440 31324 63213 56260 6953 0 1000971 890864 110107 32943 32943 0 18007 18007 1877051 1877051 0 2328271 2328271 329274 293054 36220 FOOD 1071901 1071901 MEDICAL/OPERATING SUPPLIES 684519 684519 REPAIRS & MAINTENANCE 313846 313846 HOUSEKEEPING 126500 126500 360410 382739 -22329 20835130 13961101 6874029 0 X 684182 281166 20204071 4341313 0 0 3432877 2014097 0 0 0 0 0 0 56290 53080 85841 128239 83078558 23319270 58451442 59759288 0 17503142 0 0 0 0 0 0 2212037 0 85126740 84080325 1626721 1575733 0 0 0 0 48577487 47766655 0 0 0 0 0 0 0 0 51075889 51840649 101280097 101183037 X -16154576 -17103931 1219 1219 0 0 -16153357 -17102712 85126740 84080325 X -494737 45382 -500000 X false true X true false X 0 0 0 148239 34403 182642 16783071 18128949 18904644 18974497 18865813 91656974 0 0 0 16783071 18128949 18904644 19122736 18900216 91839616 0 0 0 91839616 456819 534855 492497 376839 468245 2329255 0 456819 534855 492497 376839 468245 2329255 0 683235 847641 960549 932519 1029266 4453210 17923125 19511445 20357690 20432094 20397727 98622081 0.93123 0.93480 0.02362 0.02548 X 6941387 6941387 66971183 17605220 49365963 1060487 568224 492263 8105501 5145826 2959675 59759288 0 RESIDENT DEPOSITS IN ESCROW 169240 DUE TO AFFILIATE 96271 ENTRANCE FEE DEPOSITS-REFUND 45681254 ENTRANCE FEE DEPOSITS-NONREF 5425752 ACCRUED COMPENSATION 468132 51840649 X 20385774 45381 45381 20340393 20340393 20835130 20835130 20835130 FIN 48 (ASC 740) THE INTERNAL REVENUE SERVICE HAS RULED THAT WILLOW BEND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3); THEREFORE, IT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. false true false false false false false false false MELISSA ORTH PRESIDENT & CEO 0 152179 0 0 0 1298 0 0 0 2083 0 155560 0 0 Michael Ellentuck LMP PD, FORMER PRESIDENT/CEO 0 558502 0 250000 0 345538 0 0 0 25116 0 1179156 0 0 Brian Barnes COO/CFO 0 206444 0 100500 0 24436 0 4543 0 34915 0 370838 0 0 supplemental nonqualified retirement plan participation form 990, part i, line 4b: THE 457 (F) IS A DEFERRED COMPENSATION PLAN THAT ALLOWS LEGACY TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVE WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE COMPANY UNTIL DISTRIBUTED. IN 2017 A DISTRIBUTION WAS MADE TO MICHAEL ELLENTUCK IN THE AMOUNT OF $342,166 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH COMPENSATION FORM 990, SCHEDULE J, PART I, LINE 3 RELATED ORGANIZATION - The Legacy Senior Communities, Inc. USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: WRITTEN EMPLOYMENT CONTRACT APPROVAL BY THE BOARD SUPPLEMENTAL INFORAMTION FOR COMPENSATION OF OFFICERS Melissa Orth joined Legacy on August 21, 2017 as President and CEO of The Legacy Senior Communities, Inc. As such, compensation on Schedule J represents approximately one-third of calendar year 2017. Michael Ellentuck served as CEO of The Legacy Senior Communities, Inc. from 2000 until 2017. He then served as Director of Project Development for Legacy at Midtown Park. His compensation on Schedule J includes a bonus and a distribution of compensation previously deferred under a deferred compensation plan. Brian Barnes served as CFO of The Legacy Senior Communities, Inc. from April, 2003 thru September, 2018, and also as Chief Operating Officer of LSC beginning April, 2016. Everett Truitt joined Legacy on August 13, 2018 as Chief Financial Officer of The Legacy Senior Communities, Inc. As such, no compensation is shown on Schedule J for the calendar year 2017. A New Hope Cultural Education Facailities Finance Co 472890521 64542UBT0 2016-08-04 670000 advance refunding of bonds origina false false false B New Hope Cultural Education Facailities Finance Co 472890521 64542UBF0 2016-08-04 680000 advance refunding of bonds origina false false false C New Hope Cultural Education Facailities Finance Co 472890521 64542UBG8 2016-08-04 690000 advance refunding of bonds origina false false false D New Hope Cultural Education Facailities Finance Co 472890521 64542UBH6 2016-08-04 700000 advance refunding of bonds origina false false false A 0 0 670000 42859 0 0 18491 0 0 0 0 0 2016 false true true true B 0 0 680000 43499 0 0 18767 0 0 0 0 0 2016 false true true true C 0 0 690000 44139 0 0 19043 0 0 0 0 0 2016 false true true true D 0 0 700000 44778 0 0 19319 0 0 0 0 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false false 0 false false false 0 false false B false false false false 0 false false false 0 false false C false false false false 0 false false false 0 false false D false false false false 0 false false false 0 false false A true B true C true D true A New Hope Cultural Education Facailities Finance Co 472890521 64542UBJ2 2016-08-04 715000 advance refunding of bonds origina false false false B New Hope Cultural Education Facailities Finance Co 472890521 64542UBK9 2016-08-04 725000 advance refunding of bonds origina false false false C New Hope Cultural Education Facailities Finance Co 472890521 64542UBL7 2016-08-04 740000 advance refunding of bonds origina false false false D New Hope Cultural Education Facailities Finance Co 472890521 64542UBM5 2016-08-04 760000 advance refunding of bonds origina false false false A 0 0 715000 45738 0 0 19732 0 0 0 0 0 2016 false true true true B 0 0 725000 46378 0 0 20008 0 0 0 0 0 2016 false true true true C 0 0 740000 47337 0 0 20422 0 0 0 0 0 2016 false true true true D 0 0 760000 48617 0 0 20974 0 0 0 0 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false false 0 false false false 0 false false B false false false false 0 false false false 0 false false C false false false false 0 false false false 0 false false D false false false false 0 false false false 0 false false A true B true C true D true A New Hope Cultural Education Facailities Finance Co 472890521 64542UBN3 2016-08-04 775000 advance refunding of bonds origina false false false B New Hope Cultural Education Facailities Finance Co 472890521 64542UBP8 2016-08-04 795000 advance refunding of bonds origina false false false C New Hope Cultural Education Facailities Finance Co 472890521 64542UBQ6 2016-08-04 1000000 advance refunding of bonds origina false false false D New Hope Cultural Education Facailities Finance Co 472890521 64542UBU7 2016-08-04 3475000 advance refunding of bonds origina false false false A 0 0 775000 49576 0 0 21388 0 0 0 0 0 2016 false true true true B 0 0 795000 50856 0 0 21940 0 0 0 0 0 2016 false true true true C 0 0 1000000 63969 0 0 27598 0 0 0 0 0 2016 false true true true D 0 0 3475000 222293 0 0 95903 0 0 0 0 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false false 0 false false false 0 false false B false false false false 0 false false false 0 false false C false false false false 0 false false false 0 false false D false false false false 0 false false false 0 false false A true B true C true D true A New Hope Cultural Education Facailities Finance Co 472890521 64542UBR4 2016-08-04 1000000 advance refunding of bonds origina false false false B New Hope Cultural Education Facailities Finance Co 472890521 64542UBV5 2016-08-04 4615000 advance refunding of bonds origina false false false C New Hope Cultural Education Facailities Finance Co 472890521 64542UBS2 2016-08-04 16235000 advance refunding of bonds origina false false false D New Hope Cultural Education Facailities Finance Co 472890521 64542UBT0 2016-08-04 11620000 advance refunding of bonds origina false false false A 0 0 1000000 63969 0 0 27598 0 0 0 0 0 2016 false true true true B 0 0 4615000 295218 0 0 127364 0 0 0 0 0 2016 false true true true C 0 0 16235000 1038541 0 0 448051 0 0 0 0 0 2016 false true true true D 0 0 11620000 743323 0 0 320687 0 0 0 0 0 2016 false true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false false 0 false false false 0 false false B false false false false 0 false false false 0 false false C false false false false 0 false false false 0 false false D false false false false 0 false false false 0 false false A true B true C true D true MEMBERS OR STOCKHOLDERS OF THE ORGANIZATION form 990, part vi, line 6: THE SOLE MEMBER OF THE CORPORATION IS THE LEGACY SENIOR COMMUNITIES, INC. members, stockholders who may elect one or more members of governing body form 990, part vi, line 7a: The Legacy Senior Communities, Inc. ELECTS ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS. describe the process used by management &/or governing body to review 990 form 990, part vi, line 11B: the 990 is first reviewed by the Audit Committee of The Legacy Senior Communities, Inc. The 990 is then distributed to the full board of The Legacy at Willow Bend Retirement Community, Inc. describe the process to monitor transactions for conflicts of interest form 990, part vi, line 12c: Via regular financial reviews, broad participation in Board meetings and regular communication among the management team. describe the process for determining compensation form 990, part vi, lines 15a&15B: Executive Director compensation was determined by the Board based upon local market competition, and also by that person's prior experience and compensation. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES was ALSO DETERMINED was determined by the Board based upon local market competition, and by that person's prior experience and compensation. THE BOARD APPROVES THE COMPENSATION OF CERTAIN OFFICERS AND KEY EMPLOYEES, DEPENDING UPON TOTAL COMPENSATION LEVEL. LOCAL MARKET COMPENSATION REPORTS ARE REVIEWED BY MANAGEMENT. avail of gov docs, conflict of interest policy, & fin stmts to gen public form 990, part vi, line 19: these documents are provided upon request. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PAGE 12, LINE 9: NET PERMANENT TRANSFER OF ASSETS TO THE LEGACY SENIOR COMMUNITIES, INC. ($500,000) GOV DECISIONS RESERVED TO Mbrs OR Sh OTHER THan gov body form 990, part vi, line 7B: The EXERCISE OF THE FOLLOWING RESERVED POWERS SHALL REQUIRE THE CoNSENT OF THE MEMBER: I.THE INCURRENCE OF ANY INDEBTEDNESS BY THE CORPORATION FOR BORROWED MONEY FROM THIRD PARTies II.ANY MERGER,CONSOLIDATION,LIQUIDATION,DISSOLUTION OR SALE OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION III.ANY AQUISITION OR TRANSFER OF ANY INTEREST IN REAL PROPERTY BY THE CORPORATION IV.ANY AQUISITION OR TRANSFER OF ANY INTEREST IN PERSONAL PROPERTY OTHER THAN IN THE ORDINARY COURSE OF BUSINESS FORM 990 PART IX LINE 11G DESCRIPTION:HEALTH CARE PROFESSIONALS TOTAL FEES:1736727 FORM 990 PART IX LINE 11G DESCRIPTION:FACILITY-RELATED TOTAL FEES:137109 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:337055 legacy senior communities inc 6101 ohio dr ste 100 plano TX 75024 030435268 mgmt svcs TX 501(C)(3) 12 type III NA false dallas home for jewish aged inc 6101 ohio dr ste 100 plano TX 75024 750871733 nursing home TX 501(C)(3) 10 LSC true DHJA ENDOWMENT FOUNDATION INC 6101 OHIO DR STE 100 PLANO TX 75024 752411609 SUPPORT FDTN TX 501(C)(3) 12 TYPE I na false LEGACY AT MIDTOWN PARK INC 6101 OHIO DR STE 100 DALLAS TX 75204 472890521 RETIREMENT CO TX 501(C)(3) 10 LSC true LEGACY SS INC 6101 OHIO DR STE 100 DALLAS TX 75204 272578115 HOME HEALTHCA TX 501(C)(3) 10 LSC true false false false false false false false false false false false false true true false true true true false THE LEGACY SENIOR COMMUNITIES INC 1M 716067 COST THE LEGACY SENIOR COMMUNITIES INC 1R 500000 COST