2026-05-15T10:27:26-05:00 2024-06-30 331498605 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2023-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 6142043970 425 WEST NEW ENGLAND AVENUE 300 WINTER PARK FL 32789 JODI NADERHOFF CFO 6142043970 2026-05-13 1 1 X AMY CIMINELLO P00796388 6148493000 2026-05-13 2023 2025-03-06 01:10:19Z X HARRY SINGER 425 WEST NEW ENGLAND AVENUE 300 WINTER PARK FL 32789 120090432 0 X X 1906 OH MENORAH PARK CENTER FOR SENIOR LIVING PROVIDES A FULL SPECTRUM OF DIRECT HEALTH CARE TO SENIOR ADULTS IN THE GREATER CLEVELAND, OHIO AREA. SERVICES ARE PROVIDED TO APPROXIMATELY ONE THOUSAND FRAIL SENIORS PER DAY IN SERVICES SUCH AS SKILLED NURSING, ASSISTED LIVING, INDEPENDENT LIVING, HOME HEALTH, HOSPICE, ADULT DAY CARE, OUTPATIENT PHYSICAL THERAPY AND MEALS ON WHEELS. SERVICES ARE PROVIDED TO MANY INDIGENT CLIENTS DUE TO OUR MISSION OF BEING A RELIGIOUS SPONSORED AGENCY WHICH PROVIDES CARE AND HEALTH CARE PROGRAMMING TO ALL CLIENTS IN AN ATMOSPHERE OF RESPECT, DIGNITY AND CARING WITHIN A FRAMEWORK OF TRADITIONAL JEWISH VALUES. OUR ORGANIZATION ALSO PROVIDES MANY EDUCATIONAL PROGRAMS TO SENIORS AND HEALTH CARE PROFESSIONALS IN THE GENERAL COMMUNITY. X 6 6 1386 80 0 0 17376313 1265314 68781723 34243526 229201 43839040 0 0 86387237 79347880 15053 11635 0 0 56608261 25245252 0 0 0 28885668 19414528 85508982 44671415 878255 34676465 97563509 56301026 69793699 35276945 27769810 21024081 X MENORAH PARK CENTER FOR SENIOR LIVING ENRICHES THE LIVES OF SENIORS AND THOSE REQUIRING SPECIALIZED HIGH QUALITY HEALTH CARE THROUGH DIRECT SERVICES, RESEARCH AND EDUCATION. IT DOES SO IN A VARIETY OF SETTINGS IN AN ATMOSPHERE OF RESPECT, DIGNITY AND CARING WITHIN A FRAMEWORK OF TRADITIONAL JEWISH VALUES. 0 1 32769946 11635 34243526 SKILLED NURSING FACILITY: OUR NURSING HOME HAS 355 BEDS AND OFFERS POST HOSPITAL REHABILITATION SERVICES AND LONG-TERM NURSING CARE. SPECIFIC SERVICES INCLUDE MEDICAL CARE, NURSING CARE, PHYSICAL AND OCCUPATIONAL THERAPY, SOCIAL WORK AND RECREATIONAL THERAPY. APPROXIMATELY 80% OF OUR LONG-TERM CARE BEDS ARE OCCUPIED BY INDIGENT CLIENTS. SERVICES ARE OFFERED REGARDLESS OF AN INDIVIDUAL'S ABILITY TO PAY. ASSISTED LIVING: OUR CHARITABLE ORGANIZATION PROVIDES TWO ASSISTED LIVING RESIDENCES, WHICH CARE FOR 250 CLIENTS. SPECIFIC SERVICES INCLUDE APARTMENT STYLE LIVING, NURSING ASSISTANCE WITH TAKING AND DISPENSING MEDICATIONS, PROVIDING HELP TO DRESS AND BATHE, PROVIDING MEALS, HOUSEKEEPING, ACTIVITIES AND SECURITY. INDEPENDENT LIVING: MENORAH PARK ALSO PROVIDES INDEPENDENT LIVING SERVICES FOR 200 CLIENTS IN A SEPARATE RESIDENCE ORGANIZED FOR THIS PURPOSE. SPECIFIC SERVICES INCLUDE APARTMENT STYLE LIVING, MEALS, HOUSEKEEPING, ACTIVITIES, WELLNESS NURSE CHECKS, RECREATIONAL THERAPY, TRANSPORTATION AND SECURITY. 32769946 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 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 1 166 0 1 1386 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JODI NADERHOFF 6142043970 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 HOWARD EPSTEIN SECRETARY THRU 12/19/2023 1.00 1.00 X X 0 0 0 PATTI BERNS TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 ALAN BLUMENTHAL TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 KEN BRAVO TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 HOWARD J DANZINGER TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 SUSAN HURWITZ TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 IRA KAPLAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 JUDY KAUFMAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 NOREEN KOPPELMAN-GOLDSTEIN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 ROBERT KWAIT TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 KEITH LIBMAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 WILLIAM LIEBERMAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 LARRY MACK TRUSTEE 1.00 1.00 X 0 0 0 GREG MARCUS ASSOCIATE TREASURER THRU 12/19/2023 1.00 1.00 X 0 0 0 PETER MEISEL TRUSTEE 1.00 1.00 X 0 0 0 LISA MICHEL TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 BETH ROSENBERG TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 ENID ROSENBERG TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 MARC SILVERSTEIN TRUSTEE 1.00 1.00 X X 0 0 0 HARRY SINGER CHAIRMAN 1.00 1.00 X X 0 0 0 CATHY STAMLER TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 NEIL TRAMER TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 ADAM WIEDER TRUSTEE; TREASURER AS OF 12/20/2023 1.00 1.00 X X 0 0 0 JUDY WILLENSKY TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 IDELLE WOLF TRUSTEE; TREASURER ON LEAVE 12/19/23 1.00 1.00 X X 0 0 0 ALEC BEREZIN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 JEFFREY DAVID TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 ADRIENNE GOLDBERG TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 EVAN HIRSCH TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 JOEL MARX TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 RICHARD RIVITZ TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 MARCY SCHWARTZ TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 DAN ZELMAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 SCOTT ZIMMERMAN TRUSTEE- PART YEAR 1.00 1.00 X 0 0 0 JODI NADERHOFF CFO AS OF 5/15/23 40.00 0.00 X 380171 0 11982 DIANE LILIESTEDT PRESIDENT & COO AS OF 2/22/2023 40.00 0.00 X 326558 0 16747 ISAAC LIFSCHUTZ VP - OPERATIONS 40.00 0.00 X 279050 0 30214 JAMIE HERBST VP - HUMAN RESOURCES 40.00 0.00 X 258147 0 33705 KELLY MCNEAL DIR. OF REHABILITATION SVC. 40.00 0.00 X 197149 0 32453 TRACY ETLING DIR. OF PHARMACY 40.00 0.00 X 189158 0 6342 ANNET SIMWOGERERE RN SUPERVISOR 40.00 0.00 X 159766 0 5220 JAMES NEWBROUGH PRESIDENT & CEO THRU 2/21/2023 40.00 0.00 X 581378 0 8693 BRENDA SATTERFIELD CFO THRU 5/26/2023 40.00 0.00 X 176088 0 14419 2547465 0 159775 43 1 1 0 SOLIC HOLDINGS LLC DBA SOLIC CAPITAL AD 425 W NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 FINANCIAL & BUSINESS PLANNING 1721537 INTELYCARE INC PO BOX 200413 PITTSBURGH PA 15251 NURSING STAFF 1280932 BAKER & HOSTETLER LLP 127 PUBLIC SQUARE SUITE 2000 CLEVELAND OH 441441214 LEGAL ADVISORY SERVICES 666277 P&M HOLDING GROUP DBA PLANTE MORAN PLLC 16060 COLLECTIONS CTR DR CHICAGO IL 60693 FINANCIAL ADVISOR SERVICES 521502 ROLF MARTIN LANG LLP PO BOX 72194 CLEVELAND OH 441910002 LEGAL ADVISORY SERVICES 518128 7 216935 857284 191095 1265314 SKILLED NURSING 623000 19542136 19542136 LICENSED RESIDENTIAL 623990 7208269 7208269 PROGRAM SERVICE FEES 623000 3942981 3942981 APARTMENT RENTAL 532000 2048233 2048233 1501907 1501907 34243526 1081592 1081592 83500000 40742552 42757448 42757448 42757448 79347880 34243526 0 43839040 11635 11635 1215419 1215419 19731103 13811772 5919331 690423 483296 207127 1798209 1258746 539463 1810098 1267069 543029 248416 248416 83823 83823 3709067 1335264 2373803 238963 238963 5077894 4925559 152335 132440 132440 6158228 6076939 81289 112623 97779 14844 7486 6498 988 1128512 1117227 11285 1580626 1565136 15490 907267 787689 119578 ORGANIZATIONS/MEMBERSHI 29183 25337 3846 44671415 32769946 11901469 0 3223759 4415560 3094537 49947396 345216 0 17130873 0 1902983 1897915 0 0 30942438 0 35291 40155 40551920 0 336492 0 97563509 56301026 22171269 23547182 544912 220317 30045000 0 3419185 2594655 13613333 8914791 69793699 35276945 X 17546069 21024081 10223741 0 27769810 21024081 97563509 56301026 X 34676465 -41422194 X 0 0 0 X 6291769 5948198 13293867 17376313 1265314 44175461 72660091 65997276 68202384 68781723 34131524 309772998 136615 42757448 42894063 78951860 71945474 81496251 86294651 78154286 396842522 0 0 0 396842522 123555 365711 -2352 92586 1081592 1661092 123555 365711 -2352 92586 1081592 1661092 79075415 72311185 81493899 86387237 79235878 398503614 0.99580 0.99830 0.00420 0.00170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 NOTES PAYABLE TO AFFILIATE 8000000 ESTIMATED THIRD PARTY SETTLEMENTS 914791 8914791 1 PAYMENT OF MEDICAL BILLS 5 1512 REPLACE DAMAGED PROPERTY 5 2094 NEED BASED GRANTS 80 8029 PART I, LINE 2: MENORAH PARK MAKES PURCHASES AND DISBURSEMENTS TO THIRD PARTY VENDORS ON BEHALF OF THEIR INDIGENT RESIDENTS TO ENSURE MONEY IS BEING PROPERLY SPENT ON GOODS AND SERVICES THAT WILL DIRECTLY BENEFIT RESIDENTS. X X X 1 0 0 0 0 0 0 1 0 JAMES NEWBROUGH PRESIDENT & CEO THRU 2/21/2023 116130 0 0 0 465248 0 4489 0 4204 0 590071 0 0 0 JODI NADERHOFF CFO AS OF 5/15/23 205171 0 175000 0 0 0 0 0 11982 0 392153 0 0 0 DIANE LILIESTEDT PRESIDENT & COO AS OF 2/22/2023 254878 0 71500 0 180 0 7315 0 9432 0 343305 0 0 0 ISAAC LIFSCHUTZ VP - OPERATIONS 279050 0 0 0 0 0 3400 0 26814 0 309264 0 0 0 JAMIE HERBST VP - HUMAN RESOURCES 220719 0 34538 0 2890 0 6911 0 26794 0 291852 0 0 0 KELLY MCNEAL DIR. OF REHABILITATION SVC. 175125 0 20678 0 1346 0 5453 0 27000 0 229602 0 0 0 TRACY ETLING DIR. OF PHARMACY 182805 0 5000 0 1353 0 5484 0 858 0 195500 0 0 0 BRENDA SATTERFIELD CFO THRU 5/26/2023 157353 0 18025 0 710 0 6654 0 7765 0 190507 0 0 0 ANNET SIMWOGERERE RN SUPERVISOR 145398 0 13913 0 455 0 4362 0 858 0 164986 0 0 0 PART I, LINE 4A JAMES NEWBROUGH, FORMER CEO, RECEIVED SEVERANCE PAYMENTS TOTALING $464,243. PART I, LINE 7 EMPLOYEES OF THE ORGANIZATION THAT ARE INVOLVED WITH DIRECT CARE OF RESIDENTS MAY RECEIVE BONUS AND INCENTIVE COMPENSATION FOR PICKING UP EXTRA SHIFTS BEYOND THEIR NORMAL SCHEDULE, SO THAT THE NURSING HOME IS APPROPRIATELY STAFFED AT ALL TIMES. ADMINISTRATIVE EMPLOYEES MAY RECEIVE BONUS COMPENSATION FOR ATTAINING CERTAIN ORGANIZATIONAL GOALS AS DETERMINED BY THE CEO OR BOARD OF TRUSTEES. SKILLED NURSING FACILITY, ASSISTED LIVING, INDEPENDENT LIVING, HOME HEALTH, HOSPICE, ADULT DAY CARE, OUTPATIENT PHYSICAL THERAPY AND MEALS ON WHEELS 2023-12-19 83500000 ACTUAL COST KING DAVID POST ACUTE NURSING AND REHABILITATION LLC 27100 CEDAR RD BEACHWOOD OH 44122 0 1 0 0 0 1 1 0 1 1 PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: SUBSTANTIALLY ALL EMPLOYEES WERE HIRED AS EMPLOYEES OF THE PURCHASING ORGANIZATION. PART I THE FILING ENTITY IS CURRENTLY IN THE PROCESS OF WINDING DOWN. FORM 990, PART III, LINE 3 MENORAH PARK HAS SUFFERED ONGOING LOSSES FROM OPERATIONS SINCE FISCAL YEAR ENDED JUNE 30, 2020, PRIMARILY AS A RESULT OF THE COVID-19 PANDEMIC AND THE RESULTANT IMPACT OF SIGNIFICANTLY HIGHER LABOR AND SUPPLY COSTS COMBINED WITH LOWER OCCUPANCY IN THE FACILITIES. ADDITIONALLY, ON JUNE 30, 2023, MENORAH PARK WAS IN VIOLATION OF THE FINANCIAL AND REPORTING COVENANTS ASSOCIATED WITH ITS SECURED DEBT OBLIGATIONS. AS A RESULT OF THESE CONDITIONS, THE BOARD OF TRUSTEES OF MENORAH PARK APPROVED AN ASSET SALE. MENORAH PARK ENTERED INTO AN ASSET PURCHASE AGREEMENT WITH AN UNRELATED THIRD-PARTY TO SELL SUBSTANTIALLY ALL ASSETS OF MENORAH PARK AND TRANSFERRED OPERATIONAL CONTROL OF THE ENTITIES TO THE UNRELATED THIRD-PARTY. THE SALE OF ASSETS WAS CLOSED ON DECEMBER 19, 2023. THE SECURED DEBT OBLIGATIONS OF MENORAH PARK WERE PAID IN FULL ON THE CLOSING DATE. FORM 990, PART VI, SECTION A, LINE 4 THE CODE OF REGULATIONS WAS AMENDED TO REVISE THE NUMBER OF TRUSTEES. THE AMENDMENT IS AS FOLLOWS: THE BOARD OF TRUSTEES OF THE CORPORATION SHALL CONSIST OF NO LESS THAN THREE (3) ELECTED MEMBERS AND NO MORE THAN A NUMBER DETERMINED BY THE BOARD OF TRUSTEES, WHICH AS OF THE EFFECTIVE TIME SHALL BE SEVEN (7) ELECTED VOTING MEMBERS THE TRUSTEES, EACH OF WHOM SHALL BE NOMINATED BY THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B A SUB-COMMITTEE OF THE MENORAH PARK CENTER FOR SENIOR LIVING AUDIT COMMITTEE (A RELATED ORGANIZATION) AND AN INDEPENDENT CPA FIRM, AS THE BOARD DESIGNEES, REVIEW THE FORM 990 PRIOR TO SUBMISSION. SENIOR MANAGEMENT REVIEWS AND APPROVES THE FORM WHILE COMPLETING AND OVERSEEING THE PROCESS FOR COMPLETION. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, MENORAH PARK SENDS A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL TRUSTEES, OFFICERS, COMMITTEE MEMBERS AND KEY EMPLOYEES. THESE "KEY INDIVIDUALS" ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WHERE THE INTERESTS OF MENORAH PARK AND THE KEY INDIVIDUAL (OR SPOUSE OR OTHER FAMILY MEMBER OF THE KEY INDIVIDUAL) COULD POTENTIALLY BE IN CONFLICT. THE CONFLICT OF INTEREST POLICY IS RENEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF TRUSTEES FOLLOWING MENORAH PARK'S ANNUAL MEETING, AND EACH KEY INDIVIDUAL IS PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS SUCH KEY INDIVIDUAL. NON-COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY COULD RESULT IN DISCIPLINARY ACTION INCLUDING REMOVAL FROM ASSOCIATION WITH MENORAH PARK. THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED BY THE MENORAH PARK COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15 MENORAH PARK HAS A STANDING COMPENSATION COMMITTEE TO ANNUALLY REVIEW FOR REASONABLENESS WITH SIMILAR ORGANIZATIONS, THE SALARIES OF THE EXECUTIVE DIRECTOR AND TOP LEVEL, KEY MANAGEMENT STAFF OF THE ORGANIZATION. THE COMPENSATION COMMITTEE USES PUBLISHED SURVEYS AND PURCHASED COMPENSATION COMPARISON INFORMATION TO REVIEW AND STUDY REASONABLEMENTS AND COMPETITIVENESS OF MENORAH PARK EXECUTIVE SALARIES WITH SIMILAR HEALTHCARE ORGANIZATIONS. AN EMPLOYEE'S SENIORITY AND PERFORMANCE ARE ALSO REVIEWED DURING SALARY DETERMINATION. DISCUSSIONS AND DECISIONS OF THE COMPENSATION COMMITTEE ARE DOCUMENTED IN THEIR MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 MENORAH PARK MAINTAINS COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL REPORTS. COPIES OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY -869,733. CHANGE IN INVESTMENT IN AFFILIATED COMPANIES -40,552,461. R H MYERS APARTMENTS LLC 27200 CEDAR RD BEACHWOOD OH 44122 340714443 IL APARTMENTS OH 0 0 MENORAH PARK CENTER FOR SENIOR LIVING MENORAH PARK FOUNDATION 275701 SCIENCE PARK DR BEACHWOOD OH 44122 341778478 FUNDRAISING OH 501(C)3 LINE 7 MENORAH PARK CENTER FOR SENIOR LIVING 1 MENORAH PARK WOMEN'S & MEN'S ASSOCIATION 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 201321718 VOLUNTEERS OH 501(C)3 LINE 12C, III-FI MENORAH PARK CENTER FOR SENIOR LIVING 1 MONTEFIORE HOME 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 340714360 SKILLED NURSING FACILITY OH 501(C)3 LINE 10 MENORAH PARK CENTER FOR SENIOR LIVING 1 MONTEFIORE HOUSING CORPORATION 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 311501393 ASSISTED LIVING & SKILLED NURSING OH 501(C)3 LINE 12B, II MONTEFIORE HOME 1 MONTEFIORE FOUNDATION 275701 SCIENCE PARK DR BEACHWOOD OH 44122 341788055 FUNDRAISING OH 501(C)3 LINE 7 MONTEFIORE HOME 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 MENORAH PARK FOUNDATION C 732926 ACTUAL MENORAH PARK FOUNDATION E 8000000 ACTUAL MENORAH PARK FOUNDATION Q 235455 ACTUAL