2026-08-26T12:46:38-07:00 2025-12-31 232385520 ROBERT ROSSI and CO 299 Main St 2nd Flr Olyphant PA 18447 990 2025-01-01 232812565 ELAN GARDENS INC ELAN SENIOR LIVING A JEWISH SENIOR LIFE ELAN 5705854400 465 VENARD ROAD CLARKS SUMMIT PA 18411 BRITTANY ELKO Executive Director 2026-08-26 true JOSEPH ROSSI CPA P01217405 5708762300 2025 2025-03-06 01:10:19Z BRITTANY ELKO 465 VENARD ROAD CLARKS SUMMIT PA 18411 3693344 false X WWW.ELANSENIORLIFE.ORG X 1995 PA CARE AND SHELTER FOR THE ELDERLY 11 11 133 0 379152 155634 2585345 3059650 209349 230451 3594 0 3177440 3445735 0 0 2255950 2308001 0 0 1150209 1348289 3406159 3656290 -228719 -210555 5625990 5520520 937572 1042657 4688418 4477863 CARE AND SHELTER FOR THE ELDERLY false false 3098272 3059650 ELAN GARDENS IS A 58 UNIT PERSONAL CARE FACILITY WHICH PROVIDES LODGING, MEAL SERVICES, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, RECREATIONAL & SOCIAL ACTIVITIES, MEMORY CARE AND RELIGIOUS SERVICES. 3098272 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 7 0 false 133 true false false false false false false false 0 false false false false false false false X 11 11 false false false false false true true true true false false true false false true true true false PA X EXECUTIVE DIRECTOR 5705854400 465 VENARD ROAD CLARKS SUMMIT PA 18411 BRITTANY ELKO Executive Dir. 40.00 0.00 X 94347 0 15860 BOB HERSH SECRETARY/TREAS 0.00 0.00 X 0 0 0 CAROL LEVENTHAL Director 0.00 0.00 X 0 0 0 ALAN SMERTZ President 0.00 0.00 X 0 0 0 JERRY FRAGIN Director 0.00 0.00 X 0 0 0 MURRAY GLICK Vice President 0.00 0.00 X 0 0 0 LYNNE FRAGIN Director 0.00 0.00 X 0 0 0 VICTORIA GEYFMAN Director 0.00 0.00 X 0 0 0 SHARON LEVY Director 0.00 0.00 X 0 0 0 SUSAN BLUM CONNORS Director 0.00 0.00 X 0 0 0 REBECCA NIVERT Director 0.00 0.00 X 0 0 0 ANN MONSKY Director 0.00 0.00 X 0 0 0 94347 15860 0 false false false CHARLES W GRIMM CONSTRUCTION INC PO BOX X WAYMART PA 18472 CONSTRUCTION SERVICES 370990 1 155634 155634 RESIDENT SERVICES 623990 3059650 3059650 3059650 97257 97257 0 0 0 380803 247609 133194 133194 133194 0 0 0 0 3445735 3059650 230451 0 0 0 0 94347 94347 0 1853789 1653906 199883 0 202144 171614 30530 157721 133900 23821 35500 35500 0 16550 16550 0 0 0 0 56700 54812 1888 49844 49844 0 0 0 0 0 0 17165 16593 572 0 216016 208823 7193 65981 63782 2199 UTILITIES 218793 211500 7293 COST OF FOOD & BEVERAGES 194890 194890 MAINTENANCE SUPPLIES & EXPENSE 163663 158213 5450 THERAPY SERVICES 49934 49934 263253 180305 82948 3656290 3098272 558018 0 66472 164936 39064 53041 30000 0 55370 75136 0 0 0 0 13668 24675 8272457 5429697 2680608 2842760 2737228 2359312 0 0 0 3580 660 5625990 5520520 176588 323971 318426 279225 442558 439461 937572 1042657 X 4660785 4452863 27633 25000 4688418 4477863 5625990 5520520 -210555 X X false true X true false X 68968 124638 165025 141150 155634 655415 2379965 2416392 2663926 2584286 3052327 13096896 0 0 0 2448933 2541030 2828951 2725436 3207961 13752311 3800 80600 75000 75000 75000 309400 0 3800 80600 75000 75000 75000 309400 13442911 70054 57032 92623 127792 97257 444758 0 70054 57032 92623 127792 97257 444758 0 0 2518987 2598062 2921574 2853228 3305218 14197069 0.94690 0.95390 0.03130 0.02900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27084 1607 241 28450 25738 1567 221 27084 25685 216 163 25738 25835 40 190 25685 25000 968 133 25835 false false false 200042 200042 6980279 4527809 2452470 1092136 901888 190248 2842760 DUE TO AFFILIATED ORGANIZATIONS 409461 SECURITY DEPOSIT 30000 439461 X 3535682 99126 99126 3436556 9179 9179 3445735 3647111 3647111 9179 9179 3656290 Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUND PRINCIPAL IS TO BE RETAINED INDEFINATELY BY THE ORGANIZATION. THE FUND'S EARNING TO BE USED FOR THE EXEMPT PURPOSES OF THE ORGANIZATION. Part X : FIN48 Footnote THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE FASB STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS FOR THE YEAR ENDED DECEMBER 31, 2025; NO INTEREST OR PENALTIES WERE RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INVESTMENT FEES $9179 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S INVESTMENT FEES $9179 Form 990, Part VI, Section A, Line 7a MEMBERSHIP OF THE ELAN GARDENS CONSISTS OF A SOLE MEMBER, THE JEWISH HOME OF EASTERN PENNSYLVANIA, A 501(C)(3) ORGANIZATION. Form 990, Part VI, Section A, Line 7b NOMINATION FOR BOARD OF DIRECTORS AND OFFICERS ARE PRESENTED TO THE NOMINATING COMMITTEE AND RATIFIED BY PROCESS OF ELECTION BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. Form 990, Part VI, Section B, Line 11b PRIOR TO BEING FILED, A COPY OF THE 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR FOR REVIEW AND DISCUSSION WITH THE INDEPENDENT C.P.A. FIRM RETURN PREPARER. THE 990 IS THEN PROVIDED TO AND REVIEWED BY THE EXECUTIVE/FINANCE COMMITTEE AS AUTHORIZED IN THE BY-LAWS TO ACT ON BEHALF OF THE ENTIRE BOARD. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS, INCLUDING THOSE INDIVIDUALS WHO ARE DESIGNATED AS HONORARY BOARD MEMBERS, IS THE RESPONSIBLE PARTY FOR DETERMINING EXECUTIVE LEVEL EMPLOYMENT AND COMPENSATION PACKAGE. THE DETERMINATION IS INCLUDED IN THE LAST BOARD OF DIRECTORS MEETING OF EACH CALENDAR YEAR WHICH GENERALLY TAKES PLACE IN MID TO LATE NOVEMBER. THE MEETING NOTICE INCLUDES A REMINDER THAT THIS WILL BE AN AGENDA ITEM AND ALL BOARD MEMBERS ARE ENCOURAGED TO ATTEND TO PARTICIPATE IN THE PROCESS. Form 990, Part VI, Section B, Line 15b THERE ARE ELEVEN HONORARY BOARD MEMBERS WHO ARE HIGH LEVEL OFFICIALS AND/OR OWNERS OF OTHER NON-COMPETING ORGANIZATIONS DEDICATED TO THE LONG TERM CARE OF THE ELDERLY AS IS ELAN GARDENS. BOTH ARE ASKED TO OFFER GUIDANCE TO THE OTHER BOARD MEMBERS PRESENT AND PRESENT DATA REGARDING COMPARABLE POSITIONS AND SUBSEQUENT COMPENSATION. ADDITIONALLY THE MAJORITY OF BOARD MEMBERS ARE BUSINESS OWNERS WHO ARE HIGHLY EXPERIENCED IN THE AREA OF DELIBERATING COMPENSATION FOR EMPLOYEES.ONCE THE DISCUSSION IS HELD REGARDING THE INCREASES OF COMPENSATION, A BOARD VOTE IS TAKEN. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, POLICY STATEMENTS AND FINANCIAL STATEMENTS, AS WELL AS FORM 990 ARE AVAILABLE TO THE PUBLIC FOR INSPECTION BY APPOINTMENT DURING BUSINESS HOURS AT THE ORGANIZATION'S OFFICE AND COPIES ARE PROVIDED UPON REQUEST. Form 990, Part XII, Line 2c THE ORGANIZATION'S AUDIT OVERSIGHT FUNTION HAS REMAINED UNCHANGED DURING 2025. ELAN SKILLED NURSING AND REHAB 1101 VINE STREET SCRANTON PA 18510 240798701 PROVIDES SKILLED NURSING CARE TO THE ELD PA 501(C)3 SCHED A PART I #10 NA false FOUNDATION FOR THE JEWISH ELDERLY OF EAS 1101 VINE STREET SCRANTON PA 18510 222533227 CONDUCTS FUND DRIVES AND SOLICITS CONTRI PA 501(C)3 SCHED A PART I #12(a NA false false false true false false false false false false false false false false false false false false false false FOUNDATION FOR THE JEWISH ELDERLY OF EAS c 75000 CASH