2018-08-15T16:18:30-05:00 2017-09-30 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2016-10-01 202803956 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY INC % JANINE COHEN LEGA 9724686171 6101 OHIO DR SUITE 100 PLANO TX 75024 MICHAEL ELLENTUCK OFFICER 9724686171 2018-01-18 true BRUCE E BERNSTIEN P01424343 2147060840 2016 2022-09-23 18:48:47Z Melissa Orth 6101 ohio dr ste 100 plano TX 75024 20593087 false X www.thelegacywb.org X 2005 TX TO DEVELOP, PROVIDE, OPERATE AND MAINTAIN ELDERCARE FACILITIES AND HEALTHCARE SERVICES IN ACCORDANCE WITH JEWISH CUSTOMS & TO ASSIST IN PROVIDING FINANCIAL ASSISTANCE TO SENIORS. 6 5 434 200 0 0 148239 18904644 18974497 684769 372493 1967132 1093512 21556545 20588741 0 0 0 0 7919786 8548822 0 0 0 12731671 11458966 20651457 20007788 905088 580953 82800040 85126740 98969961 101280097 -16169921 -16153357 X THE LEGACY AT WILLOW BEND'S MISSION IS TO DEVELOP, PROVIDE, OPERATE, AND MAINTAIN ELDERCARE FACILITIES AND HEALTHCARE SERVICES IN ACCORDANCE WITH JEWISH CUSTOMS AND TO ASSIST IN PROVIDING FINANCIAL ASSISTANCE TO SENIORS WHO QUALIFY FOR RESIDENCE AND SERVICES. false false 14434764 19907016 1.Operated the Legacy at Willow Bend independent living facility on behalf of its residents including all of the services necessary for independent living including housekeeping, dining, maintenance and lifestyle services. 2.Operated the Legacy at Willow Bend assisted living facility on behalf of its residents including all of the services necessary for assisted living including nursing, housekeeping, dining, maintenance and lifestyle services. 3.Operated the Legacy at Willow Bend nursing facility on behalf of its residents including all of the services necessary for nursing including nursing, rehabilitation, housekeeping, dining, maintenance and lifestyle services. 14434764 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 73 0 true 434 true false false false false false false false false false false X 6 5 false false false false true true true true true false false true true true true true true true false false X JANINE COHEN 9724686171 6101 OHIO DR STE 100 PLANO TX 75024 X Linda Garner Trustee 1.0 2.0 X 0 0 0 PAUL MICHAELS Trustee 1.0 1.0 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 MARC STANLEY Trustee 1.0 5.0 X 0 0 0 Michael Ellentuck President 20.0 20.0 X X 0 662466 55961 Brian Barnes CFO 5.0 35.0 X 0 243890 51716 Marilyn Israel LWB ED 40.0 0.0 X 0 166435 1746 Pamela Duhon Skilled Nursing Facility admin 40.0 0.0 X 109271 0 0 109271 1072791 109423 1 false 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 1426431 BRANDT COMPANIES LLC PO BOX 227351 DALLAS TX 752227351 HVAC 396322 HBR TECHNOLOGIES 2305 MIDWAY ROAD CARROLLTON TX 75006 IT 270188 THE POINT GROUP 5949 SHERRY LANE 1800 DALLAS TX 75225 MKT/Public Relations 134088 17 148239 148239 PROGRAM SERVICE FEES 900099 18974497 18974497 18974497 376839 376839 0 0 0 0 0 4346 -4346 -4346 -4346 0 0 0 0 0 0 0 0 0 INSURANCE INCOME 900099 160993 160993 SUNDRY INCOME 900099 303071 303071 AMORTIZATION OF NONREFUNDABLE RESIDENT DEPOSIT 900099 629448 629448 1093512 20588741 19907016 533486 0 0 0 0 183136 183136 0 6880038 6275039 604999 48762 48762 878473 878473 558413 558413 801465 801465 37982 37982 26871 26871 0 0 39014 39014 0 231207 231207 156383 156383 58262 58262 0 0 0 0 0 1842635 1842635 0 2172835 2172835 219700 219700 SNF THERAPY 1394322 1394322 MEDICAL/OPERATING SUPPLIES 1070302 1070302 UTILITIES 1035752 1035752 FOOD 1032657 1032657 1339579 1339579 20007788 14434764 5573024 0 561707 684182 21996850 20204071 0 0 1322280 3432877 0 0 0 0 0 0 50088 56290 70641 85841 79495868 21044426 56586437 58451442 0 0 0 0 0 0 0 0 2212037 2212037 82800040 85126740 1489166 1626721 0 0 0 0 48886379 48577487 0 0 0 0 0 0 0 0 48594416 51075889 98969961 101280097 X -16171140 -16154576 1219 1219 0 0 -16169921 -16153357 82800040 85126740 X 580953 -64389 -500000 X false true X true false X 0 0 0 0 148239 148239 17493653 16783071 18128949 18904644 18974497 90284814 0 0 0 17493653 16783071 18128949 18904644 19122736 90433053 0 0 0 90433053 603901 456819 534855 492497 376839 2464911 0 603901 456819 534855 492497 376839 2464911 0 418337 683235 847641 960549 932519 3842281 18515891 17923125 19511445 20357690 20432094 96740245 0.93480 0.93315 0.02548 0.02794 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6941387 6941387 0 66746394 15746062 51000332 0 730483 425640 304843 5077604 4872724 204880 58451442 0 RESIDENT DEPOSITS IN ESCROW 135503 DUE TO AFFILIATE 24605 REFUNDABLE ENTRANCE FEE DEPOSIT 45732392 NONREFUNDABLE ENTRANCE FEE DEP 4640821 CURRENT PORTION OF PAYROLL REL 542568 51075889 X 20524352 -64389 -64389 20588741 20588741 20007788 20007788 20007788 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 Michael Ellentuck President 622889 39577 53266 2695 718427 Brian Barnes CFO 188386 25000 30504 49308 2408 295606 Marilyn Israel LWB ED 166435 1746 168181 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 2016 A DISTRIBUTION WAS MADE TO MICHAEL ELLENTUCK IN THE AMOUNT OF $40,138 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH COMPENSATION FORM 990, SCHEDULE J, PART I, LINE 3 RELATED ORGANIZATION - THE LEGACY SENIOR COMMUNITIES USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBD5 2016-08-04 160000 advance refunding of bonds origina false false false B THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBE3 2016-08-04 670000 advance refunding of bonds origina false false false C THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBF0 2016-08-04 680000 advance refunding of bonds origina false false false D THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBG8 2016-08-04 690000 advance refunding of bonds origina false false false A 160000 0 160000 10235 0 0 4416 0 0 0 0 0 2016 false true true true B 0 0 670000 42859 0 0 18491 0 0 0 0 0 2016 false true true true C 0 0 680000 43499 0 0 18767 0 0 0 0 0 2016 false true true true D 0 0 690000 44139 0 0 19043 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 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBH6 2016-08-04 700000 advance refunding of bonds origina false false false B THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBJ2 2016-08-04 715000 advance refunding of bonds origina false false false C THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBK9 2016-08-04 725000 advance refunding of bonds origina false false false D THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBL7 2016-08-04 740000 advance refunding of bonds origina false false false A 0 0 700000 44778 0 0 19319 0 0 0 0 0 2016 false true true true B 0 0 715000 45738 0 0 19732 0 0 0 0 0 2016 false true true true C 0 0 725000 46378 0 0 20008 0 0 0 0 0 2016 false true true true D 0 0 740000 47337 0 0 20422 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 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBM5 2016-08-04 760000 advance refunding of bonds origina false false false B THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBN3 2016-08-04 775000 advance refunding of bonds origina false false false C THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBP8 2016-08-04 795000 advance refunding of bonds origina false false false D THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBQ6 2016-08-04 1000000 advance refunding of bonds origina false false false A 0 0 760000 48617 0 0 20974 0 0 0 0 0 2016 false true true true B 0 0 775000 49576 0 0 21388 0 0 0 0 0 2016 false true true true C 0 0 795000 50856 0 0 21940 0 0 0 0 0 2016 false true true true D 0 0 1000000 63969 0 0 27598 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 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBU7 2016-08-04 3475000 advance refunding of bonds origina false false false B THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBR4 2016-08-04 1000000 advance refunding of bonds origina false false false C THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBV5 2016-08-04 4615000 advance refunding of bonds origina false false false D THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBS2 2016-08-04 16235000 advance refunding of bonds origina false false false A 0 0 3475000 222293 0 0 95903 0 0 0 0 0 2016 false true true true B 0 0 1000000 63969 0 0 27598 0 0 0 0 0 2016 false true true true C 0 0 4615000 295218 0 0 127364 0 0 0 0 0 2016 false true true true D 0 0 16235000 1038541 0 0 448051 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 THE LEGACY AT WILLOW BEND RETIREMENT COMMUNITY 202803956 64542UBT0 2016-08-04 11620000 advance refunding of bonds origina false false false A 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 A false false false false 0 false false false 0 false false A 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 Return is first reviewed by CFO, then it is distributed to Financial Oversight Committee. After reviewing, CFO and Financial Oversight Committee discuss the tax form with Staff. describe the process to monitor transactions for conflicts of interest form 990, part vi, line 12c: Trustees, directors and officers are required to submit a Statement of Disclosure upon appointment to the board and thereafter annually. The purpose of this statement is to provide a mechanism for the disclosure of any actual or potential conflicts of interest. Any actual or potential conflicts that arise between annual statement submissions are required to be communicated as soon as possible in writing to the General Counsel. The Conflict of Interest Policy (COI) is explained at the time of issuance for signature. The COI defines disqualified persons and potential conflicts. Any conflicts that arise are reviewed and approved by the board outside of the presence of the individual involved. describe the process for determining compensation form 990, part vi, lines 15a: Independent consultant data was obtained to determine if compensation for the Company's top executive was comparable with similar sized organizations in the industry. 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 LEGACY (AFFILIATE) -$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 legacy senior communities inc 6101 ohio dr ste 100 plano TX 75024 030435268 mgmt svcs TX 501(C)(3) 12(c) 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 6101 OHIO DR STE 100 PLANO TX 75024 752411609 SUPPORT FDTN TX 501(C)(3) 12(A) na false LEGACY AT MIDTOWN PARK 6101 OHIO DR STE 100 DALLAS TX 75204 472890521 NURSING HOME 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 true true false true true true false THE LEGACY SENIOR COMMUNITIES INC 1M 801465 COST THE LEGACY SENIOR COMMUNITIES INC 1R 500000 COST