2019-06-18T08:54:30-05:00 2018-06-30 990 2017-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 2168396672 27100 CEDAR ROAD BEACHWOOD OH 441221156 ROBERT MATITIA CFO 2168396672 2019-05-09 184.175.186.140 2019-06-18 08:54:30 CD P C60D060A856CA739998384AD49619BDCF8F0426F C60D060A856CA739998384AD49619BDCF8F0426F 2017 2019-02-21 02:37:17Z JAMES NEWBROUGH 27100 CEDAR RD BEACHWOOD OH 44122 78018397 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. 99 99 1850 299 78974 -20004 1956797 2216646 75110782 75661120 192177 140631 0 77259756 78018397 17346 23526 0 56456282 56295413 0 23090 23014550 23164177 79488178 79483116 -2228422 -1464719 62369350 58692029 60546340 57055042 1823010 1636987 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 72616221 23526 75661120 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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OF SOCI 50.00 X 175677 0 29471 JAMIE HERBST VP - HUMAN R 50.00 X 171411 0 33895 DENISE TRUN DIRECTOR OF 50.00 X 169239 0 19237 2345002 262245 38 false true false KRONOS PO BOX 743208 ATLANTA GA 30374 SOFTWARE 198486 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 19182 SOFTWARE 179968 2 428235 1661895 126516 2216646 MEDICARE / MEDICAID 623000 39886605 39886605 LICENSED RESIDENTIAL 623990 15676981 15676981 PROGRAM SERVICE FEES 623000 14481539 14481539 APARTMENT RENTAL 532000 5537021 5537021 HOUSEKEEPING SVC & BOOK SALES 623000 78974 78974 75661120 140631 140631 78018397 75582146 78974 140631 23526 23526 1176572 1176572 45279694 41236904 4037347 5443 2009734 1835035 174699 4044825 3693289 351536 3784588 3455713 328875 81426 81426 97773 97773 602575 391101 211474 207470 14153 182267 11050 10447856 10333525 114331 26406 26406 4663702 4569600 87505 6597 283409 283409 66787 66787 1117878 1117878 4388414 4388414 848234 848234 ORGANIZATIONS/MEMBERSHIPS 101898 101898 FINANCIAL FEES 10195 10195 220154 220154 79483116 72616221 6843805 23090 2237252 939427 8174034 6991461 7307069 8490076 1467176 1442923 109872327 69957890 42321654 39914437 859840 911455 2325 2250 62369350 58692029 28326246 26411722 2582757 1511706 19266916 18978791 10047927 9641376 322494 511447 60546340 57055042 X 1823010 1636987 1823010 1636987 62369350 58692029 X -1464719 1278696 X false true X true true true X 2053275 2161974 2110810 1956797 2216646 10499502 69360306 70496061 73232248 75022653 75582146 363693414 71413581 72658035 75343058 76979450 77798792 374192916 374192916 166645 52015 33294 192177 140631 584762 166645 52015 33294 192177 140631 584762 71580226 72710050 75376352 77171627 77939423 374777678 0.99840 0.99840 0.00000 0.00000 X 210205 210205 87114057 55434253 31679804 7294278 4326633 2967645 15253787 10197004 5056783 39914437 ESTIMATED THIRD PARTY SETTLEMENT 280583 CAPITAL LEASE 230864 511447 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, 2018 AND 2017, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. false PAYMENT OF MEDICAL BILLS 35 5669 REPLACE DAMAGED PROPERTY 37 2952 NEED BASED GRANTS 225 9655 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 520081 5400 23527 549008 ROBERT MATITIA CFO 280834 963 8100 24001 313898 RICHARD SCHWALBERG COO 334764 8812 16200 25122 384898 DR W MICHAEL KNIGHT MEDICAL DIRECTOR 405481 5259 13500 22563 446803 ROSS WILKOFF ADMINISTRATOR 270321 2160 16200 25029 313710 LISA COHEN-KIRALY DIR. OF SOCIAL WORK 171867 3810 10600 18871 205148 JAMIE HERBST VP - HUMAN RESOURCES 170081 1330 10678 23217 205306 DENISE TRUN DIRECTOR OF NURSING 165620 3619 10151 9086 188476 A COUNTY OF CUYAHOGA OHIO 346000817 2012-07-16 20155000 ADDITION TO FACILITY false false false A 1176209 20155000 10689400 9465600 2015 true false true true A false false false false false false true A false false false true true false false false true A true SCHEDULE K - DATE REBATE COMPUTATION PERFORMED COUNTY OF CUYAHOGA, OHIO 09/14/17 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 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 THROUGH MONTHLY CORPORATE COMPLIANCE COMMITTEE MEETINGS. 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 1,278,696 RH MYERS APARTMENTS LLC 27200 CEDAR RD BEACHWOOD OH 44122 340714443 APARTMENTS OH 5618132 3850507 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 1661895 ACTUAL MENORAH PARK FOUNDATION Q 688559 ACTUAL