2024-11-05T10:11:03-06:00 2023-12-31 454051133 FREED MAXICK CPAS PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2023-01-01 223409164 JEWISH SENIOR LIFE JEWI 5854277760 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 CARLY ZECHER CFO 5854277760 2024-11-15 1 0 MARY MADONIA P00405803 7168472651 2024-10-31 2023 2024-10-15 13:58:12Z MICHAEL KING 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 630039 0 X WWW.JEWISHHOMEROC.ORG X 1995 NY TO ENHANCE THE QUALITY OF LIFE, HEALTH, AND WELL-BEING OF JEWISH OLDER ADULTS, THEIR FAMILIES, AND OTHERS IN OUR COMMUNITY, CONSISTENT WITH THE VALUES AND TRADITIONS OF OUR JEWISH HERITAGE. 20 19 0 19 27828 24699 173175 573107 0 0 10568 56932 0 0 183743 630039 50788 47147 0 0 0 0 0 0 0 132955 546681 183743 593828 0 36211 216584 470310 279206 496721 -62622 -26411 TO ENHANCE THE QUALITY OF LIFE, HEALTH, AND WELL-BEING OF JEWISH OLDER ADULTS, THEIR FAMILIES, AND OTHERS IN OUR COMMUNITY, CONSISTENT WITH THE VALUES AND TRADITIONS OF OUR JEWISH HERITAGE. 0 0 431264 3 YEAR STRATEGIC PLANNING TO GROW JSL OFFERINGS AND BRAND AWARENESS. 47147 47147 DISTRIBUTION TO JSL PROPERTIES, INC. FOR SCHOOL AND TOWN & COUNTY TAX EXPENSES. 90916 ROTENBERG INSTITUTE ON AGING CONNECTS INDIVIDUALS WITH INNOVATIVE PROGRAMS, KNOWLEDGABLE EXPERTS, AND LEADING-EDGE RESOURCES TO INDIVIDUALS IN THE COMMUNITY TO PROMOTE POSITIVE AGING AND QUALITY OF LIFE. 569327 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 4 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X CARLY ZECHER 5854277760 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 ROBERT BAKER BOARD CHAIR TO 4/23 / BOARD MEMBER 0.30 1.20 X X 0 0 0 MARGOT WEINBERG MD BOARD MEMBER TO 4/23 0.30 1.20 X 0 0 0 ALAN KINEL BOARD MEMBER / BOARD CHAIR AT 5/23 0.30 1.20 X X 0 0 0 MARC REICH TREASURER / VICE CHAIR AT 5/23 0.30 1.20 X X 0 0 0 STEVEN R GERSZ ESQ SECRETARY TO 4/23 / BOARD MEMBER 0.30 1.20 X X 0 0 0 MICHAEL S KING BOARD MEMBER / CORP PRES & CEO 5.00 35.00 X X 0 493119 59215 DEBORAH MCILVEEN SENIOR VP OF FINANCE & CFO (TO 6/23) 10.00 30.00 X 23362 546709 960 CARLY ZECHER SENIOR VP OF FINANCE & CFO (FROM 5/23) 10.00 30.00 X 11117 180085 839 ADAM ANOLIK BOARD MEMBER 0.30 1.20 X 0 0 0 BETSY D BRUGG ESQ BOARD MEMBER 0.30 1.20 X 0 0 0 EMILY A KROHN LCSW BOARD MEMBER 0.30 1.20 X 0 0 0 ERIC STONEHILL ESQ BOARD MEMBER 0.30 1.20 X 0 0 0 HELENA KAPTEIN-SHRIER RN BSN BOARD MEMBER 0.30 1.20 X 0 0 0 HON JONATHAN W FELDMAN BOARD MEMBER 0.30 1.20 X 0 0 0 IRENA BOYCE PHD BOARD MEMBER 0.30 1.20 X 0 0 0 JOY RYEN PLOTNIK ESQ BOARD MEMBER (FROM MAY 2023) 0.30 1.20 X 0 0 0 JEFFREY W WEXLER BOARD MEMBER (UNTIL APRIL 2023) 0.30 1.20 X 0 0 0 JILL EISENSTEIN BOARD MEMBER 0.30 1.20 X 0 0 0 MARSHA N WITTINK MD MBE BOARD MEMBER (FROM MAY 2023) 0.30 1.20 X 0 0 0 JULIAN GOLDSTEIN BOARD MEMBER (UNTIL APRIL 2023) 0.30 1.20 X 0 0 0 KENNETH J GLAZER BOARD MEMBER 0.30 1.20 X 0 0 0 LAWRENCE M BECKER BOARD MEMBER (UNTIL APRIL 2023) 0.30 1.20 X 0 0 0 MARVIN WOLK BOARD MEMBER 0.30 1.20 X 0 0 0 MAURICE VARON MD BOARD MEMBER 0.30 1.20 X 0 0 0 MICHELE RUDA LEVE BOARD MEMBER 0.30 1.20 X 0 0 0 VALERIE ALHART BOARD MEMBER / SECRETARY AT 5/23 0.30 1.20 X X 0 0 0 WENDY SILVERMAN RN BSN BOARD MEMBER 0.30 1.20 X 0 0 0 34479 1219913 61014 0 0 1 1 0 573107 573107 56932 27828 29104 630039 0 27828 29104 47147 47147 2102 2102 4275 4275 10000 10000 STRATEGIC QUALITY 431264 431264 ROTENBERG INST. OF AGIN 90916 90916 MISC 8124 8124 593828 569327 24501 0 103322 79813 64885 108683 48377 281814 216584 470310 10182 93729 269024 402992 279206 496721 X -62622 -26411 -62622 -26411 216584 470310 36211 0 X X 0 1 X 1 0 X X 5 JEWISH HOME OF ROCHESTER 160743058 10 1 0 0 JHR ENRICHED HOUSING 161546905 10 1 0 0 JHR SENIOR HOUSING INC 161482447 10 1 0 0 JSL COMMUNITY SERVICES 352404430 10 1 0 0 JSL PROPERTIES INC 371899962 10 1 47147 0 5 47147 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 PRIVATE EQUITY FUND 108683 C 108683 DUE FROM JEWISH SENIOR LIFE FOUNDATION 262003 DUE FROM JSL PROPERTIES 5436 DISTRIBUTION RECEIVABLE 13636 DUE FROM JEWISH HOME OF ROCHESTER SENIOR HOUSING, INC. 739 281814 DUE TO JEWISH HOME OF ROCHESTER 359612 DUE TO JEWISH HOME OF ROCHESTER SENIOR HOUSING 43380 402992 X 630039 0 630039 0 630039 593828 0 593828 0 593828 PART X, LINE 2: JSL IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACOMPANYING FINANCIAL STATEMENTS. JSL ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH US GAAP, WHICH REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS THAT JSL HAS TAKEN OR EXPECTS TO TAKE IN JSL'S TAX RETURNS. 1 JSL PROPERTIES INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 371899962 501(C)(2) 47147 0 GENERAL SUPPORT PART I, LINE 2: ALL GRANTS AND ASSISTANCE ARE STRUCTURED AS PART OF THE BUDGET PROCESS AND APPROVED BY THE BOARD OF DIRECTORS. MONTHLY MONITORING OF THIS PROCESS TAKES PLACE AS PART OF THE MONTHLY FINANCIAL REVIEW AND APPROPRIATE RECONCILIATION AND REVIEW IS COMPLETED BETWEEN INTERCOMPANY TRANSACTIONS. X X X 0 1 0 0 0 0 0 0 0 MICHAEL S KING BOARD MEMBER / CORP PRES & CEO 0 393313 0 99806 0 0 0 44600 0 14615 0 552334 0 0 DEBORAH MCILVEEN SENIOR VP OF FINANCE & CFO (TO 6/23) 23362 102073 0 46076 0 398560 0 0 0 960 23362 547669 0 398560 CARLY ZECHER SENIOR VP OF FINANCE & CFO (FROM 5/2 11117 172657 0 7428 0 0 0 0 0 839 11117 180924 0 0 PART I, LINE 4B MICHAEL KING, CEO ACCRUED DEFERRED COMPENSATION OF $26,600 IN 2023 UNDER THE SECTION 457(F) PLAN OF THE JEWISH HOME OF ROCHESTER, A RELATED ORGANIZATION. PART VII, SECTION A, LINE 5 DEBORAH MCILVEEN, CFO (UNTIL MAY 2023), HAD A PORTION OF HER COMPENSATION ALLOCATED TO OTHER RELATED ORGANIZATIONS. $23,362 OF HER COMPENSATION WAS ALLOCATED TO JEWISH SENIOR LIFE FOUNDATION EIN# 22-2263845, AN UNRELATED ORGANIZATION. CARLY ZECHER, CFO (FROM MAY 2023), HAD A PORTION OF HER COMPENSATION ALLOCATED TO OTHER RELATED ORGANIZATIONS. $11,117 OF HER COMPENSATION WAS ALLOCATED TO JEWISH SENIOR LIFE FOUNDATION EIN# 22-2263845, AN UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE JEWISH SENIOR LIFE'S FINANCE DEPARTMENT. IT IS REVIEWED BY AN INDEPENDENT OUTSIDE ACCOUNTANT AND BY THE AUDIT COMMITTEE PRIOR TO SUBMISSION. A COPY OF THE 990 IS AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS, AND KEY EMPLOYEE ANNUALLY SIGNS THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES AND DISCLOSURE OF THE FINANCIAL INTEREST IS MADE, THE INTERESTED PERSONS WILL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF APPROPRIATE, THE CHAIRPERSON OF THE BOARD OR COMMITTEE WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD WILL THEN DETERMINE WITH THE ORGANIZATION IF THEY CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT WILL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD HIM OR HER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD DETERMINES THAT THE PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 JSL HAS FORMED A COMPENSATION COMMITTEE COMPRISED OF THE BOARD CHAIR, TREASURER, SECRETARY, AND AT LEAST TWO OTHER AT LARGE BOARD MEMBERS TO REVIEW AND DETERMINE THE ANNUAL COMPENSATION PACKAGES FOR THE SENIOR MANAGEMENT TEAM. ON A REGULAR BASIS THE COMPENSATION COMMITTEE OBTAINS FROM A THIRD PARTY CONSULTANT, A COMPENSATION SURVEY THAT DETERMINES THE MARKET RATES FOR EACH OF THE POSITIONS AND THEN DETERMINES WHAT IF ANY ADJUSTMENTS SHOULD BE MADE TO SALARIES. THIS SAME COMPENSATION COMMITTEE, ON AN ANNUAL BASIS DETERMINES WHAT THE VARIABLE COMPENSATION GOALS SHOULD BE AND WHETHER OR NOT THEY HAVE BEEN MET. THE LAST MEETING TOOK PLACE ON NOVEMBER 13, 2023. FORM 990, PART VI, SECTION C, LINE 19 JSL PUBLISHES ITS FINANCIAL INFORMATION AS PART OF A CONSOLIDATED ANNUAL REPORT THAT INCLUDES ALL OF ITS SUBSIDIARY ORGANIZATIONS. IT IS WIDELY DISTRIBUTED AND AVAILABLE UPON REQUEST. JSL MAY PROVIDE UPON REQUEST ITS CONFLICT OF INTEREST POLICY AS WELL AS ANY APPROPRIATE DOCUMENTS. FORM 990, PART XII, LINE 2C AN AUDIT COMMITTEE COMPRISED OF MEMBERS OF THE JEWISH SENIOR LIFE BOARD HAS BEEN CREATED WITH THE PURPOSE OF SELECTING THE INDEPENDENT FIRM TO OVERSEE THE ANNUAL AUDIT AND TO ACCEPT OR AMEND THE AUDIT REPORTS AS PRESENTED. THE AUDIT COMMITTEE MEETS INDEPENDENTLY WITH THE AUDIT FIRM ON AN ANNUAL BASIS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH HOME OF ROCHESTER 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 160743058 NURSING HOME NY 501 (C) (3) 10 JEWISH SENIOR LIFE 1 JEWISH HOME OF ROCHESTER SENIOR HOUSING INC 2000 SUMMIT CIRCLE DRIVE ROCHESTER NY 14618 161482447 INDEPENDENT LIVING NY 501 (C) (3) 10 JEWISH SENIOR LIFE 1 JEWISH HOME OF ROCHESTER ENRICHED HOUSING INC 4000 SUMMIT CIRCLE DRIVE ROCHESTER NY 14618 161546905 ASSISTED LIVING NY 501 (C) (3) 10 JEWISH SENIOR LIFE 1 JEWISH SENIOR LIFE COMMUNITY SERVICES 2980 S CLINTON AVENUE ROCHESTER NY 14623 352404430 DAY RETREAT FOR MEMORY LOSS SUPPORT NY 501 (C) (3) 10 JEWISH SENIOR LIFE 1 JSL PROPERTIES INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 371899962 HOLD LAND NY 501 (C) (2) N/A JEWISH SENIOR LIFE 1 JEWISH SENIOR LIFE LHCSA INC 2021 WINTON ROAD SOUTH ROCHESTER NY 14618 931631498 MEDICAL SERVICES NY JEWISH SENIOR LIFE COMMUNITY SERVICES INC 0 JSL COMPANION SERVICES INC 2021 WINTON RD SOUTH ROCHESTER NY 14618 800878467 NON - MEDICAL HOME CARE SERVICES NY N/A C 0 JSL MEDICAL MANAGEMENT LLC 2021 WINTON RD SOUTH ROCHESTER NY 14618 882918958 MANAGEMENT COMPANY NY N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 JEWISH HOME OF ROCHESTER P 359612 ACCOUNTING RECORDS - Y/E BALANCE