HANDMAKER JEWISH SERVICES FOR THE AGING: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: HANDMAKER JEWISH SERVICES FOR THE AGING (EIN 86-0626077)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-08-12
IRS object ID: 202602249349302780
Schema version: 2025v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-12T18:11:12-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	860683059	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BEACHFLEISCHMAN PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1985 E RIVER ROAD SUITE 201	AddressLine1Txt
City	TUCSON	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85718	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860626077	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HANDMAKER JEWISH SERVICES FOR THE AGING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HAND	BusinessNameControlTxt
Phone	5208812323	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2221 N ROSEMONT BLVD	AddressLine1Txt
City	TUCSON	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85712	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALICIA HUFF	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	5208812323	PhoneNum
Signature	2026-08-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KELLY L MELTZER CPA	PreparerPersonNm
PTIN	P00633511	PTIN
Phone	5203214600	PhoneNum
Preparation	2026-08-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ELIE POLLAK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2221 N ROSEMONT BLVD	AddressLine1Txt
City	TUCSON	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85712	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,199,529	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HANDMAKER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	DEDICATED TO SERVING THE COMMUNITY BY PROVIDING A STABLE, SECURE CONTINUUM OF CARE.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	469	TotalEmployeeCnt
Total Volunteers	18	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,013,968	PYContributionsGrantsAmt
CY Contributions Grants	$624,313	CYContributionsGrantsAmt
PY Program Service Revenue	$13,871,314	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,874,645	CYProgramServiceRevenueAmt
PY Investment Income	$2,412	PYInvestmentIncomeAmt
CY Investment Income	$28,207	CYInvestmentIncomeAmt
PY Other Revenue	$204,372	PYOtherRevenueAmt
CY Other Revenue	$672,364	CYOtherRevenueAmt
PY Total Revenue	$15,092,066	PYTotalRevenueAmt
CY Total Revenue	$15,199,529	CYTotalRevenueAmt
PY Grants And Similar Paid	$242,196	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,448,256	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,857,398	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,346,361	PYOtherExpensesAmt
CY Other Expenses	$6,081,174	CYOtherExpensesAmt
PY Total Expenses	$15,036,813	PYTotalExpensesAmt
CY Total Expenses	$14,938,572	CYTotalExpensesAmt
PY Revenues Less Expenses	$55,253	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$260,957	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,796,896	TotalAssetsBOYAmt
Total Assets EOY	$4,326,860	TotalAssetsEOYAmt
Total Liabilities BOY	$1,774,088	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,043,095	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,022,808	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,283,765	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	HANDMAKER JEWISH SERVICES FOR THE AGING SERVES OLDER ADULTS, THOSE EXPERIENCING CHALLENGES TO INDEPENDENT LIVING, AND OTHER STAKEHOLDERS, IN A STABLE CULTURE OF CARING TO PROVIDE HIGH QUALITY CHOICES THROUGHOUT THEIR LIVES. IN ACHIEVING THIS GOAL, HANDMAKER JEWISH SERVICES FOR THE AGING IS GUIDED BY THE JEWISH VALUES OF TIKKUN OLAM (REPAIRING THE WORLD), TZEDAKAH (JUST AND CHARITABLE DEEDS) AND CHESED (LOVING KINDNESS).	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,596,455	ExpenseAmt
Revenue	$9,666,714	RevenueAmt
Desc	SKILLED NURSING FACILITY & LONG TERM CARE: HANDMAKER OFFERS POST-HOSPITAL REHABILITATION SERVICES PROVIDING INTENSIVE PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY, AS WELL AS WOUND, SURGICAL AND 24-HOUR NURSING CARE. HANDMAKER HAS TWO REHABILITATION WINGS ON-SITE THAT ARE RESIDENT-CENTERED, THERAPEUTIC SETTINGS WITH HIGHLY SKILLED NURSING PROFESSIONALS, THERAPISTS, AND PHYSICIAN TEAMS WORKING TOGETHER DURING EVERY STATE OF REHABILITATION. POST-HOSPITAL REHABILITATION SERVICES INCLUDE: RECREATIONAL THERAPY, NUTRITIONAL THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, AND ON-SITE NURSING 24 HOURS A DAY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,422,486	ExpenseAmt
Revenue	$1,096,760	RevenueAmt
Desc	SUPPORT SERVICES:HANDMAKER'S SUPPORT SERVICES INCLUDE MEMORY AND DEMENTIA CARE FOR COGNITIVELY IMPAIRED INDIVIDUALS. DEDICATED CAREGIVERS AND OUTSTANDING NURSING PROFESSIONALS PROVIDE ROUND-THE-CLOCK SUPERVISION, ASSISTING ANYONE WHO CAN NO LONGER CARE FOR THEMSELVES DUE TO PHYSICAL LIMITATIONS OR IMPAIRED MEMORY. HANDMAKER'S KALMANOVITZ MEMORY AND DEMENTIA CARE NEIGHBORHOOD ACCOMMODATES 20 RESIDENTS AND OFFERS A VIBRANT, ACTIVE SETTING FOR LONG-TERM CARE AND SHORT-TERM RESPITE CARE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,115,728	ExpenseAmt
Revenue	$3,600,834	RevenueAmt
Desc	ASSISTED LIVING: HANDMAKER OFFERS THREE UNIQUE ASSISTED LIVING LIFESTYLE CHOICES THAT GIVE RESIDENTS THE FREEDOM AND INDEPENDENCE THEY DESIRE WHILE LENDING A HELPING HAND WHEN NEEDED. ASSISTED LIVING INCLUDES THREE MEALS A DAY, WEEKLY HOUSEKEEPING AND LINEN SERVICES, ACTIVITIES, ENTERTAINMENT, EVENTS, TRANSPORTATION, DAILY WELLNESS CHECK-INS, A 24-HOUR SAFETY CALL SYSTEM, AND A LICENSED PRACTICAL NURSE ON-SITE EIGHT HOURS A DAY.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$15,500	ExpenseAmt
Revenue	$84,413	RevenueAmt
Desc	INDEPENDENT LIVING & COMMUNITY PROGRAMS:AT HANDMAKER, EVERY RESIDENT HAS A CHOICE ON THE LEVEL OF SERVICE AND CARE THEY RECEIVE. WHILE SOME RESIDENTS REQUIRE ADDITIONAL ASSISTANCE, HANDMAKER ALSO OFFERS INDEPENDENT LIVING OPTIONS. THOSE WHO OPT FOR INDEPENDENT LIVING HAVE ACCESS TO HANDMAKER'S RESTAURANT AND ARE OFFERED TO PARTICIPATE IN DISCUSSION GROUPS, SEE LIVE ENTERTAINMENT, ENJOY THE FACILITIES' GARDENS, AND TAKE TRIPS TO NEARBY SHOPPING CENTERS AND RESTAURANTS. WITH SO MANY SPIRITUAL, CULTURAL, AND LIFE-ENRICHING AMENITIES, RESIDENTS HAVE THE FREEDOM, INVOLVEMENT, AND SUPPORT THEY DESIRE.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$15,500	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$84,413	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$12,150,169	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	52	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	469	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALICIA HUFF CFO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5208812323	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2221 N ROSEMONT BLVD	AddressLine1Txt
City	TUCSON	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85712	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ELIE POLLAK
PRESIDENT AND CEO	35.00	6.00	Yes (X)	Yes (X)	$299,998	$0	$21,612
TRAVIS WISSINGER
CFO	35.00	6.00		Yes (X)	$150,574	$0	$21,317
MYLES BECK
DIRECTOR	2.00	1.00	Yes (X)		$0	$0	$0
PHIL BREGMAN
CHAIR	2.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRUCE ASH
SECRETARY	2.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRIAN KOHN
TREASURER	2.00	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$450,572	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$42,929	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PHARMERICA
PO BOX 409251	ATLANTA	GA	30384	PHARMACY SUPPLIES	$261,561
SOUTHERN ARIZONA HEALTH SERVICES
7700 E EDISON STREET	TUCSON	AZ	85715	AGENCY STAFFING	$163,253

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$450	FederatedCampaignsAmt
Related Organizations	$311,277	RelatedOrganizationsAmt
Government Grants	$235,916	GovernmentGrantsAmt
All Other Contributions	$76,670	AllOtherContributionsAmt
Total Contributions	$624,313	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SKILLED NURSING & LONGTERM CARE	623990	$9,092,638	$9,092,638
ASSISTED LIVING	623990	$3,600,834	$3,600,834
SUPPORT SERVICES	623990	$1,096,760	$1,096,760
INDEPENDENT LIVING	623990	$84,413	$84,413

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,874,645	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,207	TotalRevenueColumnAmt
Exclusion	$3,207	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$98,288	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$98,288	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$98,288	TotalRevenueColumnAmt
Exclusion	$98,288	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$25,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$25,000	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,000	TotalRevenueColumnAmt
Exclusion	$25,000	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	623990	BusinessCd
Total Revenue Column	$574,076	TotalRevenueColumnAmt
Related Or Exempt Func Income	$574,076	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$574,076	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,199,529	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,448,721	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$126,495	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$493,401	TotalAmt
Program Services	$417,676	ProgramServicesAmt
Management And General	$75,725	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,517,111	TotalAmt
Program Services	$6,467,792	ProgramServicesAmt
Management And General	$1,049,319	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$28,385	TotalAmt
Program Services	$19,464	ProgramServicesAmt
Management And General	$8,921	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$223,331	TotalAmt
Program Services	$115,229	ProgramServicesAmt
Management And General	$108,102	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$595,170	TotalAmt
Program Services	$518,811	ProgramServicesAmt
Management And General	$76,359	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$15,964	TotalAmt
Management And General	$15,964	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,600	TotalAmt
Management And General	$19,600	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,156,522	TotalAmt
Program Services	$799,034	ProgramServicesAmt
Management And General	$357,488	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$27,316	TotalAmt
Program Services	$1,488	ProgramServicesAmt
Management And General	$25,828	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$373,557	TotalAmt
Program Services	$121,890	ProgramServicesAmt
Management And General	$251,667	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,961,267	TotalAmt
Program Services	$1,961,267	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$87,826	TotalAmt
Program Services	$83,663	ProgramServicesAmt
Management And General	$4,163	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$81,704	TotalAmt
Program Services	$33,885	ProgramServicesAmt
Management And General	$47,819	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$108,109	TotalAmt
Program Services	$243	ProgramServicesAmt
Management And General	$107,866	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$55,886	TotalAmt
Management And General	$55,886	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$125,084	TotalAmt
Management And General	$125,084	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEDICAL/FOOD/SUPPLIES	$1,162,146	$1,131,033	$31,113
R&M & SMALL EQUIPMENT	$591,449	$442,092	$149,357
RECRUITING	$167,596	$25,000	$142,596
BAD DEBT EXPENSE	$120,000		$120,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,148	TotalAmt
Program Services	$11,602	ProgramServicesAmt
Management And General	$15,546	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,938,572	TotalAmt
Program Services	$12,150,169	ProgramServicesAmt
Management And General	$2,788,403	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$378,275	BOYAmt
EOY	$267,715	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,778,292	BOYAmt
EOY	$3,528,916	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$53,110	BOYAmt
EOY	$55,724	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$58,699	BOYAmt
EOY	$31,147	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$577,978	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$169,861	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$496,456	BOYAmt
EOY	$408,117	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$32,064	BOYAmt
EOY	$35,241	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,796,896	BOYAmt
EOY	$4,326,860	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$601,145	BOYAmt
EOY	$1,009,530	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$347,022	BOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$3,034	BOYAmt
EOY	$3,257	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$796,987	BOYAmt
EOY	$1,000,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,900	BOYAmt
EOY	$30,308	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,774,088	BOYAmt
EOY	$2,043,095	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,981,529	BOYAmt
EOY	$2,229,273	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$41,279	BOYAmt
EOY	$54,492	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,022,808	BOYAmt
EOY	$2,283,765	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,796,896	BOYAmt
EOY	$4,326,860	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$260,957	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,362,396	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$127,696	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$318,229	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$731,292	CurrentTaxYearMinus1YearAmt
Current Tax Year	$328,032	CurrentTaxYearAmt
Total	$2,867,645	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,120,434	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,788,014	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,218,550	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,075,686	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,448,721	CurrentTaxYearAmt
Total	$71,651,405	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,482,830	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,915,710	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,536,779	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,806,978	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,776,753	CurrentTaxYearAmt
Total	$74,519,050	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,244	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$24,863	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,033	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,218	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,996	CurrentTaxYearAmt
Total	$89,354	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,244	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$24,863	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,033	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,218	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,996	CurrentTaxYearAmt
Total	$89,354	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$74,429,696	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,136	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$42,818	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,412	CurrentTaxYearMinus1YearAmt
Current Tax Year	$101,495	CurrentTaxYearAmt
Total	$214,055	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,136	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$42,818	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,412	CurrentTaxYearMinus1YearAmt
Current Tax Year	$101,495	CurrentTaxYearAmt
Total	$214,055	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$64,194	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$282,676	CurrentTaxYearMinus1YearAmt
Current Tax Year	$296,281	CurrentTaxYearAmt
Total	$643,151	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,525,024	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,940,846	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,643,791	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,092,066	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,174,529	CurrentTaxYearAmt
Total	$75,376,256	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98740	PublicSupportCY509Pct
Public Support PY509	0.99240	PublicSupportPY509Pct
Investment Income CY	0.00280	InvestmentIncomeCYPct
Investment Income PY	0.00180	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$416,808	OtherCostOrOtherBasisAmt
Depreciation	$106,274	DepreciationAmt
Book Value	$310,534	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$100,534	OtherCostOrOtherBasisAmt
Depreciation	$49,975	DepreciationAmt
Book Value	$50,559	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,636	OtherCostOrOtherBasisAmt
Depreciation	$13,612	DepreciationAmt
Book Value	$47,024	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$408,117	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RESIDENT DEPOSITS	Desc
Amt	$30,308	Amt

Field	Value	IRS element (for citing)
Total Liability	$30,308	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 2B:	FormAndLineReferenceDesc
Explanation	RESIDENTS HAVE THE RIGHT TO MANAGE THEIR OWN FINANCIAL AFFAIRS. HANDMAKER JEWISH SERVICES FOR THE AGING (HJSA) DOES NOT REQUIRE RESIDENTS TO DEPOSIT PERSONAL FUNDS WITH THE FACILITY. IF THE RESIDENT WISHES TO DEPOSIT PERSONAL FUNDS WITH HJSA, A RESIDENT TRUST IS AVAILABLE. UPON WRITTEN AUTHORIZATION FROM THE RESIDENT OR RESPONSIBLE PARTY, HJSA WILL ACT AS A FIDUCIARY, AND THE RESIDENT'S PERSONAL DEPOSITED FUNDS WILL BE SAFEGUARDED, MANAGED, AND ACCOUNTED FOR.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ELIE POLLAK
PRESIDENT AND CEO	$299,998	$0	$0	$0	$0	$0	$0	$0	$21,612	$0	$321,610	$0	$0	$0
TRAVIS WISSINGER
CFO	$150,574	$0	$0	$0	$0	$0	$3,009	$0	$18,308	$0	$171,891	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	PURSUANT TO ARTICLE VII OF THE BYLAWS, HANDMAKER JEWISH SERVICES FOR THE AGING (HJSA) DELEGATES MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION TO HANDMAKER OPERATIONS, LLC (MANAGER) IN ACCORDANCE WITH THE MANAGEMENT SERVICES AGREEMENT DATED JANUARY 21, 2021. THE MANAGER SHALL DIRECT, MANAGE AND CONTROL THE BUSINESS OF THE CORPORATION AND HAS FULL AND COMPLETE POWER AND DISCRETION TO MAKE DECISIONS ON BEHALF OF THE CORPORATION, MANAGE AND CONTROL THE BUSINESS, AFFAIRS AND ASSETS OF THE CORPORATION, HIRE AND FIRE EMPLOYEES, INCUR INDEBTEDNESS, AND BIND THE CORPORATION. FURTHER, ANY CHANGE TO THE ARTICLES OR BYLAWS SHALL REQUIRE THE CONSENT OF THE MANAGER. THE MANAGER IS ENTITLED TO A FEE OF NOT MORE THAN 5% OF THE MONTHLY GROSS REVENUES EACH MONTH LESS THE AMOUNT OF ANY SALARY PAID BY HJSA TO ITS CEO, COO OR CFO. AS PERMITTED IN THE AGREEMENT, THE MANAGER MAY UTILIZE HJSA PERSONNEL AS APPROPRIATE TO CONDUCT SERVICES. NO FEES WERE PAID TO THE MANAGER BY HJSA DURING 2025.
FORM 990, PART VI, SECTION A, LINE 7A	THERE SHALL BE FIVE MEMBERS OF THE BOARD. THREE MEMBERS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF SOUTHERN ARIZONA. THE REMAINING TWO DIRECTORS SHALL BE APPOINTED BY THE ADVISORY BOARD OF HANDMAKER JEWISH SERVICES FOR THE AGING.
FORM 990, PART VI, SECTION A, LINE 7B	ANY CHANGE TO THE ARTICLES OR BYLAWS SHALL REQUIRE THE CONSENT OF THE JEWISH FEDERATION OF SOUTHERN ARIZONA, AN ARIZONA NONPROFIT CORPORATION, AND HANDMAKER OPERATIONS, LLC, AN ARIZONA LIMITED LIABILITY COMPANY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A DRAFT IS SENT TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT COVERS MEMBERS OF THE BOARD. ANY POSSIBLE CONFLICT MUST BE DISCLOSED TO THE OTHER MEMBERS AND MADE A MATTER OF RECORD THROUGH AN ANNUAL PROCEDURE AND ALSO WHEN THE INTEREST BECOMES A MATTER OF BOARD OF DIRECTORS' ACTION. ANY BOARD MEMBER HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AS WELL AS THE ABSTENTION FROM VOTING. THE BOARD MEMBER MAY BRIEFLY STATE HIS/HER POSITION IN THE MATTER AND ANSWER QUESTIONS OF OTHER BOARD MEMBERS SINCE HIS/HER KNOWLEDGE MAY BE OF GREAT ASSISTANCE. EACH MEMBER SIGNS A STATEMENT ANNUALLY AFFIRMING S/HE HAS READY THE POLICY AND AGREES TO COMPLY. IN ADDITION, THE ORGANIZATION'S EMPLOYEE HANDBOOK HAS A CONFLICT OF INTEREST POLICY THAT ALL EMPLOYEES OF THE ORGANIZATION MUST ADHERE TO. IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS, OR LEASES, THEY MUST DISCLOSE TO AN OFFICER OF THE ORGANIZATION AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. ANY OTHER KINDS OF ACTIONS AND REQUESTS THAT COULD RESULT IN POTENTIAL CONFLICTS OF INTEREST MUST BE CAREFULLY ASSESSED BY HUMAN RESOURCES IN ORDER TO AVOID ANY CONFLICTS FROM EMERGING.
FORM 990, PART VI, SECTION B, LINE 15A	THE ORGANIZATION MAINTAINS A COMPENSATION COMMITTEE WHO IS RESPONSIBLE FOR DETERMINING APPROPRIATE COMPENSATION. THE COMPENSATION COMMITTEE UTILIZES OTHER ORGANIZATIONS TAX RETURNS, AMONG OTHER SOURCES, TO DETERMINE APPROPRIATE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, ETC. ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	5101 E FARNESS LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2221 N ROSEMONT BLVD	AddressLine1Txt
City	TUCSON	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85712	ZIPCd

Field	Value	IRS element (for citing)
EIN	860626077	EIN
Primary Activities	HOLDS REAL PROPERTY	PrimaryActivitiesTxt
Legal Domicile State	AZ	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	HANDMAKER JEWISH SERVICES FOR THE AGING	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
HANDMAKER FOUNDATION DBA SANDRUBY COMMUNITY FUND
2221 N ROSEMONT BLVD	TUCSON	AZ	85712	830415132	CHARITABLE	AZ	501(C)(3)	LINE 7	HANDMAKER JEWISH SERVICES FOR THE AGING	Yes (1)
TUCSON HEBREW HOME REALTY
2221 N ROSEMONT BLVD	TUCSON	AZ	85712	853963170	FACILITIES AND SERVICES FOR LOW AND MODERATE INCOME ELDERLY PERSONS	AZ	501(C)(3)	LINE 10	HANDMAKER JEWISH SERVICES FOR THE AGING	Yes (1)
JEWISH FEDERATION OF SOUTHERN ARIZONA
3718 E RIVER ROAD SUITE 100	TUCSON	AZ	85718	860096795	CHARITABLE	AZ	501(C)(3)	LINE 7		0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
HANDMAKER FOUNDATION DBA SANDRUBY COMMUNITY FUND
C	$14,996	CASH RECEIVED
TUCSON HEBREW HOME REALTY
C	$296,281	CASH RECEIVED
HANDMAKER FOUNDATION DBA SANDRUBY COMMUNITY FUND
D	$10,828	INTERNAL ACCOUNTING
TUCSON HEBREW HOME REALTY
K	$1,600,000	CASH PAID