2018-04-16T17:06:27-05:00 2017-06-30 910189318 Moss Adams LLP 101 Second Street Suite 900 San Francisco CA 94105 990 2016-07-01 020724278 The Jewish Home and Senior Living Foundation JEWI 4154061107 302 Silver Avenue San Francisco CA 94112 Arlene Krieger Chair 4154061107 2018-04-16 1 Joua V Lo P01225144 4159561500 2018-03-28 12.129.7.100 2018-04-16 15:24:59 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5029E8FD9FE66385FA59B177B15FCADA276E8E0F 2016 2021-01-29 14:40:06Z Daniel Ruth 302 Silver Avenue San Francisco CA 94112 14959605 0 X WWW.JHSLF.ORG X 2004 CA To promote and support the provision of Jewish aging services, including the mission and activities associated with the San Francisco Campus for Jewish Living and network affiliates. 7 7 0 7 0 0 5412982 11710230 0 0 3000800 2015322 -45499 590 8368283 13726142 12808215 1357557 0 0 115458 108642 0 0 142567 432859 453194 13356532 1919393 -4988249 11806749 96345604 113231088 34163529 36944521 62182075 76286567 TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND NETWORK AFFILIATES. 0 0 1357557 1357557 THE PRIMARY EXEMPT PURPOSE OF THE FOUNDATION IS TO PROMOTE THE PROVISION OF JEWISH HOME AND AGING SERVICES BY RAISING FUNDS AND PROVIDING FINANCIAL SUPPORT FOR THE FUNCTIONS, ACTIVITIES, PROGRAMS, PRACTICES, FACILITIES AND OTHER PURPOSES THAT RELATE TO, OR ARE ASSOCIATED WITH, THE HEBREW HOME FOR AGED DISABLED--DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING (JEWISH HOME), A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION, INCLUDING, BUT NOT LIMITED TO, THE JEWISH HOME'S ELDERLY SERVICE PROGRAMS AND ELDERLY ACTIVITIES. 1357557 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 7 7 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X VICTOR MEINKE 4155622690 302 SILVER AVENUE SAN FRANCISCO CA 94112 X Arlene Krieger Chair 1.00 0.00 X X 0 0 0 Larry Marks Treasurer 1.00 2.00 X X 0 0 0 Richard Rosenberg Secretary 1.00 0.00 X X 0 0 0 Adele Corvin Trustee 1.00 0.00 X 0 0 0 Robert Newman Trustee 1.00 0.00 X 0 0 0 David Steirman Trustee 1.00 1.00 X 0 0 0 David Friedman Trustee 1.00 1.00 X 0 0 0 DANIEL RUTH President and CEO 2.00 12.00 X 0 668196 159555 Victor Meinke CFO 12.00 4.00 X 0 293058 13962 Sherie Koshover Chief Advancement Officer 12.00 4.00 X 0 256526 45534 0 1217780 219051 0 0 1 0 ONR Inc 1101 S Capital of Texas Hwy Bldg G Austin TX 78746 Contractor 3438027 Ankrom Moisan Architects 38 NW Davis Street 300 Portland OR 97209 Architect 1914735 Dome Construction Corporation 393 East Grand Ave South San Francisco CA 94080 Contractor 933977 Cannon Constructors Inc 6000 Shoreline Court Suite 206 South San Francisco CA 94080 Contractor 847889 Jewish Senior Living Group 302 Silver Avenue San Francisco CA 94112 Management Fees 168000 5 200853 11509377 36542 11710230 2020873 2020873 1184502 1190053 -5551 -5551 -5551 44000 200853 43410 590 590 13726142 0 0 2015912 1357557 1357557 102723 102723 -1060 -1060 6979 6979 260004 260004 7960 7960 61600 61600 52560 52560 18524 4546 13978 4070 4070 22 22 32341 32341 Leases and Rentals 544 544 License Fees 430 150 280 15139 108 15031 1919393 1357557 419269 142567 785853 261060 7468329 22234400 21967038 18549669 10395399 10523294 53206844 59171629 2485000 2485000 37141 6036 96345604 113231088 217416 10000 12000000 12000000 21946113 24934521 34163529 36944521 X 31894719 35610130 29073704 39462785 1213652 1213652 62182075 76286567 96345604 113231088 X 11806749 4433313 -2135570 X 0 1 X 1 0 X 2230462 1473745 2301012 5357982 11710230 23073431 2230462 1473745 2301012 5357982 11710230 23073431 29366 23044065 2884720 4283027 3964569 1983456 2020875 15136647 590 590 38210668 0.60310 0.39080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1351863 113116 45811 1419168 1414724 7990 25000 45851 1351863 1310142 125000 25525 45943 1414724 1206693 149323 45874 1310142 1140398 4000 109212 46917 1206693 0.00000 0.85520 0.14480 0 0 0 Beneficial Interest to SFCJL 17754556 Beneficial Interest to 899 Charleston 6995719 Due to Jewish Senior Living Group 3000 Due to San Francisco Campus for Jewish Living 181246 24934521 X 16067295 4433313 -2135570 2297743 13769552 -43410 -43410 13726142 1962803 43410 43410 1919393 0 1919393 Part V, Line 4: THE INTENDED USE OF THE ENDOWMENT FUNDS ARE TO GENERATE SUPPORT FOR THE HOME'S END OF LIFE CARE PROGRAM AND "ENRICHING THE ELDERLY LIFE" PROGRAM, AND ALSO INCLUDES ACCUMULATED EARNINGS THEREON THAT HAVE NOT YET BEEN EXPENDED. Part X, Line 2: U.S. GAAP REQUIRES THE FOUNDATION TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE FOUNDATION 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. Part XI, Line 2d - Other Adjustments: CHANGE IN BENEFICIAL INTEREST TO 899 CHARLESTON -666,904. CHANGE IN BENEFICIAL INTEREST TO SFCJL -1,438,637. DECREASE IN VALUE OF BEQUEST -1,060,538. SMP CAMPAIGN CONTRIBUTIONS 1,085,509. Write-Off of Pledge Receivables -55,000. Part XI, Line 4b - Other Adjustments: SPECIAL EVENT EXPENSES -43,410. Part XII, Line 2d - Other Adjustments: Special Event expenses 43,410. Schedule D, Partx XI, Line 2d: During the 6/30/2017 tax year, the Jewish Home and Senior Living Foundation ("the Foundation") took on pledges and contributions related to the SMP Campaign on behalf of Hebrew Home for Aged Disabled ("the Home") and passed the contributions onto the Home. The Foundation recorded the revenue on their books, but do not have variance power over these contributions, and subsequently have not recorded the contributions on their 6/30/2017 Form 990. The contributions instead are reported directly on the Home's return and Schedule B. Middle East and North Africa 0 0 Investments 2850000 0 0 0 0 0 0 2850000 0 2850000 0 0 0 0 0 0 Golf Tournament 244853 200853 44000 14835 13672 14903 244853 200853 44000 14835 13672 14903 43410 590 1 Hebrew Home for Aged Disabled 302 Silver Avenue San Francisco CA 94112 940545320 501(c)(3) 1357557 For the "Live. Grow. Flourish" Campaign, which was established to raise funds exclusively for the use of the Home and its plans to construct a new assisted living and memory support care facility on its campus in San Francisco. 1 0 Part I, Line 2: The organization requires grantees to provide periodic reports including budgets, financial reports, and audited financial statements to monitor the use of the funds for the intended purpose. For restricted grants, the organization ensures that the performance of the restriction is met. 0 1 0 0 0 0 0 0 0 DANIEL RUTH President and CEO 0 634756 0 0 0 33440 0 150462 0 9093 0 827751 0 0 Victor Meinke CFO 0 254808 0 38250 0 0 0 7764 0 6198 0 307020 0 0 Sherie Koshover Chief Advancement Officer 0 213844 0 31650 0 11032 0 44443 0 1091 0 302060 0 0 PART I, LINE 3: THIS ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH THE COMPENSATION AND BENEFITS OF THE TOP MANAGEMENT OFFICIAL, WHICH UTILIZED THE FOLLOWING METHODS: COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Part I, Line 4b: DANIEL RUTH: CONTRIBUTION TO 457(F) PLAN - $142,512 SHERIE KOSHOVER: CONTRIBUTION TO 457(F) PLAN - $37,895 X 4 27642 FMV X 1 750 FMV X 5 1500 Cost of donated property X Event Tickets 2 3400 FMV X Wine/Spirits 4 2900 PRICE OF DONATED PRO X Restaurant Gift Cards 3 350 PRICE OF DONATED PRO 0 0 1 0 Part I, Column (b): The organization is reporting the number of contributions, rather than the number of items contributed, in Schedule M, Part I, Column (b). Form 990, Part VI, Section A, line 3 The organization paid a management fee of $260,004 during the 6/30/2017 fiscal year to Jewish Senior Living Group, a related organization, who provides management duties to JHSLF. Jewish Senior Living Group compensates JHSLF's top executive (Daniel Ruth) and its top financial official (Victor Meinke), who are all listed on Form 990, Part VII. Form 990, Part VI, Section A, line 7a The Jewish Community Federation of San Francisco, the Peninsula, Marin and Sonoma Counties has the power to appoint one (1) Trustee; the Hebrew Home for Aged Disabled (DBA San Francisco Campus for Jewish Life) has the power to appoInt three (3) Trustees. Form 990, Part VI, Section B, line 11b A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO FILING. MANAGEMENT OF THE ORGANIZATION REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX PREPARATION FIRM TO ANSWER ANY QUESTIONS PRIOR TO FILING. Form 990, Part VI, Section B, line 12c THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH TRUSTEE AND PRINCIPAL OFFICER OF THE ORGANIZATION AND EACH MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY SIGNS A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE FORM. THE BOARD OF TRUSTEES REVIEWS AND DETERMINES IF ANY CONFLICTS OF INTEREST EXIST AND TAKES THE APPROPRIATE ACTION AS OUTLINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, line 15 FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN MARKED "NO" AS MANDATED BY THE FORM 990 INSTRUCTIONS, AS ALL OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY A RELATED ORGANIZATION. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN OR ORAL REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. Form 990, Part VII, Section A: Hours for Daniel Ruth, Victor Meinke, and Sherie Koshover appear low as these individuals devote a portion of their time to affiliated organizations not related (by Form 990 definitions) to The Jewish Home and Senior Living Foundation. Form 990, Part XI, line 9: CHANGE IN BENEFICIAL INTEREST TO 899 CHARLESTON -666,904. CHANGE IN BENEFICIAL INTEREST TO SFCJL -1,438,637. CHANGE IN VALUE OF BEQUEST -1,060,538. SMP Campaign Contributions 1,085,509. Write-Off of Pledge Receivables -55,000. JEWISH SENIOR LIVING GROUP 302 SILVER AVENUE San Francisco CA 94112 800291740 See Part VII CA 501(c)(3) Line 12a, I N/A 0 BAY AREA JEWISH SENIOR LIFE 302 SILVER AVENUE San Francisco CA 94112 455092344 sEe Part VII CA 501(c)(3) Line 12a, I The Jewish Home and Senior Living Foundation 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 PART II, COLUMN (B) JEWISH SENIOR LIVING GROUP PRIMARY ACTIVITY: 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 AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. 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.