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 800291740 Jewish Senior Living Group JEWI 4153342600 302 Silver Avenue San Francisco CA 94112 Victor Meinke CFO 4153342600 2018-04-16 1 Joua V Lo P01225144 4159561500 2018-03-27 12.129.7.100 2018-04-16 15:23:25 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5029E8FD9FE66385FA59B177B15FCADA276E8E0F 2016 2021-01-29 14:40:06Z Daniel Ruth 302 Silver Avenue San Francisco CA 94112 8322868 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 44 6 0 0 0 0 7960996 8320141 0 -6157 0 1907 7960996 8315891 0 0 0 0 6091755 6598107 0 0 0 1933108 2069828 8024863 8667935 -63867 -352044 3057574 3070311 2414734 2779515 642840 290796 X See Schedule O 0 0 4595999 8320141 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. 4595999 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 19 0 1 44 1 0 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 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 3.00 X 0 0 0 Daniel Ruth PRESIDENT AND CEO 12.00 28.00 X 668196 0 159555 Victor Meinke Chief Financial Officer 4.00 36.00 X 293058 0 13962 Sherie Koshover Chief Advancement Officer 4.00 36.00 X 256526 0 45534 Kathy Burkle Chief Information Officer 4.00 36.00 X 256299 0 7144 Kevin Hogan Chief Operating Officer 4.00 36.00 X 230856 0 18329 Kevin Krueger CHIEF HR OFFICER 2.00 38.00 X 205692 0 17811 Terrence Scott Controller 2.50 37.50 X 185388 0 21459 Jan Reicher Director, Strategic Projects 40.00 0.00 X 170002 0 4915 David Robertson IT Operations Manager 4.00 36.00 X 152374 0 12277 Rosabella Bray Director, Patient Financial Srvcs 5.75 34.25 X 144378 0 15783 2562769 0 316769 13 0 1 0 TAOS PO Box 511622 Los Angeles CA 90051 Prof. Staffing ServiceS/IT Consulting 271603 VACO SAN FRANCISCO LLC 5410 Maryland Way Suite 460 Brentwood TN 37024 Prof. Staffing Services/IT Consulting 259416 MOSS ADAMS LLP PO Box 748369 Los Angeles CA 90074 Audit/Tax Preparation Services 244300 3 SERVICE FEES REVENUE 900099 8204512 8204512 OTHER OPER. REVENUE 900099 115629 115629 8320141 820 6977 -6157 -6157 -6157 Parking Revenue 812930 1907 1907 1907 8315891 8320141 0 -4250 X 2216248 969374 1246874 3423514 1891138 1532376 204121 89479 114642 421654 220978 200676 332570 155947 176623 15474 15474 36700 36700 1154436 680496 473940 372572 357632 14940 299129 130740 168389 37238 29601 7637 46588 46588 76716 9500 67216 Dues and Fees 10121 4374 5747 Food and Beverages 3131 3131 17723 10152 7571 8667935 4595999 4071936 0 1268185 1237460 77600 63216 709898 479178 235344 230720 1019446 1344913 456999 194002 3057574 3070311 1356497 1394402 1058237 1385113 2414734 2779515 X 642840 290796 642840 290796 3057574 3070311 -352044 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. 657258 453981 203277 52640 25197 27443 230720 DUE FROM RELATED ORGANIZATIONS 190267 Deposits 3735 194002 457 Supplemental Executive Plan Liability 1385113 1385113 X 8322048 0 8322048 -6157 -6157 8315891 8674092 6157 6157 8667935 0 8667935 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. Part XI, Line 4b - Other Adjustments: Loss on Sale of Assets -6,157. Part XII, Line 2d - Other Adjustments: Loss on Sale of Assets 6,157. X X X X 0 1 0 0 0 0 0 0 0 Daniel Ruth PRESIDENT AND CEO 634756 0 0 0 33440 0 150462 0 9093 0 827751 0 0 0 Victor Meinke Chief Financial Officer 254808 0 38250 0 0 0 7764 0 6198 0 307020 0 0 0 Sherie Koshover Chief Advancement Officer 213844 0 31650 0 11032 0 44443 0 1091 0 302060 0 0 0 Kathy Burkle Chief Information Officer 219609 0 32138 0 4552 0 6729 0 415 0 263443 0 0 0 Kevin Hogan Chief Operating Officer 200856 0 30000 0 0 0 6000 0 12329 0 249185 0 0 0 Kevin Krueger CHIEF HR OFFICER 178772 0 26920 0 0 0 5482 0 12329 0 223503 0 0 0 Terrence Scott Controller 161041 0 24347 0 0 0 4988 0 16471 0 206847 0 0 0 Jan Reicher Director, Strategic Projects 154702 0 15300 0 0 0 4500 0 415 0 174917 0 0 0 David Robertson IT Operations Manager 139313 0 13061 0 0 0 0 0 12277 0 164651 0 0 0 Rosabella Bray Director, Patient Financial Srvcs 128066 0 9825 0 6487 0 0 0 15783 0 160161 0 0 0 Part I, Line 4b Daniel Ruth: Contribution to 457(f) Plan - $142,512 Sherie Koshover: Contribution to 457(f) Plan - $37,895 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 III, Line 3: The organization did not cease conducting, or make any significant changes on how it conducts its program services during the 6/30/2017 tax year; rather, the organization combined all program service activities into one description on Form 990, Part III, Line 4a. 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 A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. MANAGEMENT OF THE ORGANIZATION REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX RETURN PREPARATION FIRM TO ANSWER ANY QUESTIONS PRIOR TO FILING. Form 990, Part VI, Section B, line 12c THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY SIGNS THE 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 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, AUDITED FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. Form 990, Part IX, line 11g Contract Services: Program service expenses 254,502. Management and general expenses 304,826. Fundraising expenses 0. Total expenses 559,328. Consulting and Professional Fees: Program service expenses 425,994. Management and general expenses 169,114. Fundraising expenses 0. Total expenses 595,108. 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 7 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 0 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 899 Charleston L 908190 Book Value 899 Charleston P 136919 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.