2017-02-15T11:11:12-06:00 2016-06-30 910189318 Moss Adams LLP 101 Second Street Suite 900 San Francisco CA 94105 990 2015-07-01 800291740 Jewish Senior Living Group JEWI 4153342500 302 Silver Avenue San Francisco CA 94112 Daniel Ruth President/CEO 4153342500 2017-02-13 1 Joua V Lo P01225144 4159561500 2017-02-13 2015 2021-01-29 14:40:06Z Daniel Ruth 302 Silver Avenue San Francisco CA 94112 7960996 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 41 6 0 0 0 0 7404623 7960996 0 0 22304 0 7426927 7960996 0 0 0 0 5536004 6091755 0 0 0 1391077 1933108 6927081 8024863 499846 -63867 2447224 3057574 1740517 2414734 706707 642840 SEE SCHEDULE O. 0 0 3994821 6876367 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMAN RESOURCE SERVICES, INFORMATION-TECHNOLOGY SERVICES AND FUND DEVELOPMENT SERVICES TO THE HEBREW HOME AGED DISABLED DBA JEWISH HOME OF SAN FRANCISCO. 130244 824625 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMANRESOURCE SERVICES, INFORMATION-TECHNOLOGY SERVICES, AND WEBSITEMANAGEMENT TO 899 CHARLESTON DBA MOLDAW FAMILY RESIDENCES. 260004 THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTING SERVICES, HUMANRESOURCE SERVICES, AND WEBSITE MGMT SERVICES TO BAY AREA SENIORHEALTH SERVICES. THE ORGANIZATION PROVIDED FINANCE AND ACCOUNTINGSERVICES, IT SERVICES, HUMAN RESOURCE SERVICES, AND WEBSITE MGMT TOOSHMAN FAMILY JCC. 4125065 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 41 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 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 2.00 X 0 0 0 Daniel Ruth PRESIDENT AND CEO 12.00 28.00 X 762159 0 231174 Victor Meinke Chief Financial Officer 4.00 36.00 X 282170 0 13339 Sherie Koshover Chief Advancement Officer 4.00 36.00 X 245865 0 78960 Kathy Burkle Chief Information Officer 4.00 36.00 X 244338 0 8356 Kevin Krueger CHIEF HR OFFICER 2.00 38.00 X 196499 0 16684 Terrence Scott Controller 2.50 37.50 X 170801 0 19979 Jan Reicher Director, StraT. ProjecTS 40.00 0.00 X 160425 0 4874 David Robertson IT Operations Manager 4.00 36.00 X 126540 0 15178 Rosabella Bray Director, Patient Fin. srvcs. 5.80 34.30 X 137808 0 15059 2326605 0 403603 14 0 1 0 MOSS ADAMS LLP PO BOX 748369 LOS ANGELES CA 90074 AUDIT SERVICE/FINANCE 246340 TAOS MOUNTAIN LLC PO BOX 511622 LOS ANGELES CA 90051 CONSULTING SERVICE/IT DEPT 173160 Law Office of Susan R Diamond PC 159 Commonwealth Avenue San Francisco CA 94118 Legal Services 131037 3 SERVICE FEES REVENUE 900099 7936572 7936572 Other oper. revenue 900099 21114 21114 Parking Revenue 900099 3310 3310 7960996 7960996 7960996 0 0 X 1800258 882290 917968 3569751 2343650 1226101 86465 82318 4147 328706 200218 128488 306575 185925 120650 5221 5221 59986 59986 960619 203577 757042 491391 217198 274193 168000 168000 50319 7533 42786 65542 65542 74063 74063 licenses and fees 28461 150 28311 Employee Training 10922 10922 18584 2206 16378 8024863 4125065 3899798 0 1065758 1268185 543766 453264 77265 81335 667934 432590 242611 235344 517824 1019446 2447224 3057574 1099708 1356497 640809 1058237 1740517 2414734 X 706707 642840 706707 642840 2447224 3057574 -63867 0 X 0 1 X 1 0 X X X 3 Hebrew home for aged disabled 940545320 7 1 0 0 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 V THE ORGANIZATION PROVIDES FINANCE AND ACCOUNTING, HUMAN RESOURCE, INFORMATION-TECHNOLOGY AND OTHER ADMINISTRATIVE BACK OFFICE SERVICES TO THESE SUPPORTED ORGANIZATIONS LISTED. DIRECTORS OF THE ORGANIZATION SPEND AN AVERAGE OF 2 HOURS PER WEEK AT THESE SUPPORTED ORGANIZATIONS. REFER TO DESCRIPTION OF PROGRAM SERVICE ACTIVITIES IN PART III, LINES 4A, 4B, AND 4C FOR DETAIL OF SERVICES PROVIDED. 617331 412525 204806 50603 20065 30538 235344 Deferred Compensation - Rabbi trust 1058237 1058237 X 7960996 0 7960996 0 7960996 8024863 0 8024863 0 8024863 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. X X X X 0 1 0 0 0 0 0 0 0 Daniel Ruth PRESIDENT AND CEO 627910 0 100000 0 34249 0 222076 0 9098 0 993333 0 0 0 Victor Meinke Chief Financial Officer 246403 0 32825 0 2942 0 7629 0 5710 0 295509 0 0 0 Sherie Koshover Chief Advancement Officer 207328 0 27162 0 11375 0 78586 0 374 0 324825 0 0 0 Kathy Burkle Chief Information Officer 213263 0 27573 0 3502 0 6524 0 1832 0 252694 0 0 0 Kevin Krueger CHIEF HR OFFICER 173397 0 23102 0 0 0 5348 0 11336 0 213183 0 0 0 Terrence Scott Controller 156893 0 13908 0 0 0 4857 0 15122 0 190780 0 0 0 Jan Reicher Director, StraT. ProjecTS 147925 0 12500 0 0 0 4500 0 374 0 165299 0 0 0 Rosabella Bray Director, Patient Fin. srvcs. 123070 0 8439 0 6299 0 0 0 15059 0 152867 0 0 0 Part I, Line 4b Daniel Ruth: Contribution to 457(f) plan $214,126.09 Sherie Koshover: Contribution to 457(f) plan $72,208.19 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, D.B.A. THE JEWISH HOME OF SAN FRANCISCO, THE JEWISH HOME AND SENIOR LIVING FOUNDATION, AND 899 CHARLESTON DBA MOLDAW FAMILY 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 VI, Section B, line 11 A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD OF TRUSTEES PRIOR TO FILING. 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 AND PRINCIPAL OFFICER OF THE ORGANIZATION AND EACH 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 SUCH AS: 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 VII, COMPENSATION HOURS FOR DANIEL RUTH AND VICTOR MEINKE MAY APPEAR LOW DUE TO EXCLUSION OF HOURS DEVOTED TO ORGANIZATIONS IN THE GROUP THAT DON'T MEET THE IRS DEFINITION OF "RELATED." Form 990, Part IX, line 11g Contract services and professional fees: Program service expenses 203,577. Management and general expenses 757,042. Fundraising expenses 0. Total expenses 960,619. Hebrew home for aged disabled 302 Silver ave San Francisco CA 94112 940545320 see part VII CA 501(c)(3) 7 N/A 0 Jewish home and senior living foundation 302 Silver ave San Francisco CA 94112 020724278 see part VII CA 501(c)(3) 7 N/A 0 bay area jewish senior life 302 Silver ave San Francisco CA 94112 455092344 see part VII CA 501(c)(3) 11a Jewish Senior Living Group 1 899 charleston 899 E Charleston Road Palo Alto CA 94303 030594291 see part VII CA 501(c)(3) 7 Jewish Senior Living Group 1 bay area senior health services inc 302 silver avenue San Francisco CA 94015 454293287 management co CA see part VII C 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 0 899 Charleston L 824625 book value 899 Charleston Q 130244 Book value PART II, LINE 1, COL (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, LINE 2, COL (B) 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, LINE 3, COL (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, LINE 4, COL (B) BAY AREA JEWISH SENIOR LIFE TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. PART IV, LINE 1, COL (D) JEWISH SENIOR LIVING GROUP IS THE DIRECT CONTROLLING ENTITY.