Nonprofit · EIN 34-0714443
MENORAH PARK CENTER FOR SENIOR LIVING
Tax-exempt · WINTER PARK, FL 32789
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,325,461 | $5,010,708 | $314,753 | $34,401,709 | $11,812,875 | $22,588,834 |
| June 30, 2024 | 990 | $79,347,880 | $44,671,415 | $34,676,465 | $56,301,026 | $35,276,945 | $21,024,081 |
| June 30, 2023 | 990 | $86,387,237 | $85,508,982 | $878,255 | $97,563,509 | $69,793,699 | $27,769,810 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $1,570,852
- Other revenue
- $3,754,609
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $94,421
- Salaries, compensation and benefits (total)
- $420,840
- Professional fundraising fees
- $0
- Legal fees
- $278,885
- Occupancy
- $540,000
- Management and general (functional)
- $5,010,708
Balance sheet and other
- Total assets, start of year
- $56,301,026
- Total assets, end of year
- $34,401,709
- Total liabilities, end of year
- $11,812,875
- Net assets, end of year
- $22,588,834
- Net assets without donor restrictions
- $22,588,834
- Gross receipts
- $5,325,461
- Employees
- 733
- Volunteers
- 7
- Year formed
- 1906
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANE LILIESTEDT | PRESIDENT & COO - FORMER Former | 0 | $277,144 | $63 |
| ISAAC LIFSCHUTZ | VP - OPERATIONS - FORMER Former | 0 | $152,308 | $0 |
| HARRY SINGER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| ADAM WIEDER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MARC SILVERSTEIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LARRY MACK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PETER MEISEL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| IDELLE WOLF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| IRA KAPLAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JODI NADERHOFF | CFO Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 43 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES NEWBROUGH | PRESIDENT & CEO THRU 2/21/2023 Former | 40 | $581,378 | $8,693 |
| JODI NADERHOFF | CFO AS OF 5/15/23 Officer | 40 | $380,171 | $11,982 |
| DIANE LILIESTEDT | PRESIDENT & COO AS OF 2/22/2023 Officer | 40 | $326,558 | $16,747 |
| ISAAC LIFSCHUTZ | VP - OPERATIONS Highest-paid employee | 40 | $279,050 | $30,214 |
| JAMIE HERBST | VP - HUMAN RESOURCES Highest-paid employee | 40 | $258,147 | $33,705 |
| KELLY MCNEAL | DIR. OF REHABILITATION SVC. Highest-paid employee | 40 | $197,149 | $32,453 |
| TRACY ETLING | DIR. OF PHARMACY Highest-paid employee | 40 | $189,158 | $6,342 |
| BRENDA SATTERFIELD | CFO THRU 5/26/2023 Former | 40 | $176,088 | $14,419 |
| ANNET SIMWOGERERE | RN SUPERVISOR Highest-paid employee | 40 | $159,766 | $5,220 |
| HOWARD EPSTEIN | SECRETARY THRU 12/19/2023 Trustee or director, Officer | 1 | $0 | $0 |
| PATTI BERNS | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| ALAN BLUMENTHAL | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| KEN BRAVO | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| HOWARD J DANZINGER | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| SUSAN HURWITZ | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| IRA KAPLAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| JUDY KAUFMAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| NOREEN KOPPELMAN-GOLDSTEIN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| ROBERT KWAIT | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| KEITH LIBMAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| WILLIAM LIEBERMAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| LARRY MACK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GREG MARCUS | ASSOCIATE TREASURER THRU 12/19/2023 Trustee or director | 1 | $0 | $0 |
| PETER MEISEL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LISA MICHEL | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| BETH ROSENBERG | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| ENID ROSENBERG | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| MARC SILVERSTEIN | TRUSTEE Trustee or director, Officer | 1 | $0 | $0 |
| HARRY SINGER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| CATHY STAMLER | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| NEIL TRAMER | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| ADAM WIEDER | TRUSTEE; TREASURER AS OF 12/20/2023 Trustee or director, Officer | 1 | $0 | $0 |
| JUDY WILLENSKY | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| IDELLE WOLF | TRUSTEE; TREASURER ON LEAVE 12/19/23 Trustee or director, Officer | 1 | $0 | $0 |
| ALEC BEREZIN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| JEFFREY DAVID | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| ADRIENNE GOLDBERG | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| EVAN HIRSCH | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| JOEL MARX | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| RICHARD RIVITZ | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| MARCY SCHWARTZ | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| DAN ZELMAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
| SCOTT ZIMMERMAN | TRUSTEE- PART YEAR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| James Newbrough | President & CEO thru 2/21/2023 Officer | 30 | $646,685 | $30,687 |
| Brenda Satterfield | CFO thru 5/26/2023 Officer | 30 | $357,718 | $28,663 |
| Jessica Coleman | VP - Medical Affairs Highest-paid employee | 30 | $308,288 | $15,717 |
| Jamie Herbst | VP - Human Resources Highest-paid employee | 30 | $230,794 | $34,032 |
| Steven Mailer | RN Supervisor Highest-paid employee | 50 | $213,539 | $858 |
| Diane Liliestedt | President & COO as of 2/22/2023 Officer | 30 | $204,571 | $8,712 |
| Nancy Sutula | VP - Residential Care Services Highest-paid employee | 40 | $195,267 | $13,496 |
| Tracy Etling | Dir. of Pharmacy Highest-paid employee | 50 | $180,011 | $6,229 |
| Alec Berezin | Trustee Trustee or director | 1 | $0 | $0 |
| Patti Berns | Trustee Trustee or director | 1 | $0 | $0 |
| Alan Blumenthal | Trustee Trustee or director | 1 | $0 | $0 |
| Ken Bravo | Trustee Trustee or director | 1 | $0 | $0 |
| Howard J Danzinger | Trustee Trustee or director | 1 | $0 | $0 |
| Howard Epstein | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Ira Kaplan | Trustee Trustee or director | 1 | $0 | $0 |
| Judy Kaufman | Trustee Trustee or director | 1 | $0 | $0 |
| Noreen Koppelman-Goldstein | Trustee Trustee or director | 1 | $0 | $0 |
| Robert Kwait | Trustee Trustee or director | 1 | $0 | $0 |
| Keith Libman | Trustee Trustee or director | 1 | $0 | $0 |
| William Lieberman | Trustee Trustee or director | 1 | $0 | $0 |
| Larry Mack | Trustee Trustee or director | 1 | $0 | $0 |
| Greg Marcus | Associate Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Peter Meisel | Trustee Trustee or director | 1 | $0 | $0 |
| Lisa Michel | Trustee Trustee or director | 1 | $0 | $0 |
| Beth Rosenberg | Past Board Chair Trustee or director, Officer | 2 | $0 | $0 |
| Enid Rosenberg | Trustee Trustee or director | 1 | $0 | $0 |
| Marc Alan Silverstein | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Harry Singer | Board Chair Trustee or director, Officer | 20 | $0 | $0 |
| Cathy Stamler | Trustee Trustee or director | 1 | $0 | $0 |
| Neil Tramer | Trustee Trustee or director | 1 | $0 | $0 |
| Adam Wieder | Trustee Trustee or director | 1 | $0 | $0 |
| Judy Willensky | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Ken Marblestone | Foundation President Trustee or director, Officer | 2 | $0 | $0 |
| Fay Margareten-Gross | Trustee Trustee or director | 1 | $0 | $0 |
| Cameron Orlean | Trustee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 425 W NEW ENGLAND AVE STE 300, WINTER PARK, FL 32789-4228
- In care of
- % JODI NADERHOFF
- Principal officer (990 for 2024)
- HARRY SINGER, 425 WEST NEW ENGLAND AVENUE 300, WINTER PARK, FL 32789
- Signed the 990
- JODI NADERHOFF, CFO
- Phone
- (614) 204-3970
- Return prepared by
- PLANTE & MORAN PLLC
Mission
THE ORGANIZATION SOLD ITS OPERATIONS IN DECEMBER 2023 AND IS NOW IN WINDUP MODE. IT IS NO LONGER CONDUCTING NEW BUSINESS, FOCUSING INSTEAD ON SETTLING REMAINING ASSETS AND LIABILITIES AND CLOSING OUT EXISTING MATTERS.
Program accomplishments
- THE ORGANIZATION SOLD ITS OPERATIONS IN DECEMBER 2023 AND IS NOW IN WINDUP MODE. IT IS NO LONGER CONDUCTING NEW BUSINESS, FOCUSING INSTEAD ON SETTLING REMAINING ASSETS AND LIABILITIES AND CLOSING OUT EXISTING MATTERS.revenue $1,126,008
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 34-0714443
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1938
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P750)
- Assets (IRS master file)
- $34,401,709
- Income (IRS master file)
- $5,325,461
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,325,461 | $5,010,708 | $34,401,709 | IRS |
| 990 | June 2024 | $79,347,880 | $44,671,415 | $56,301,026 | IRS |
| 990 | June 2023 | $86,387,237 | $85,508,982 | $97,563,509 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $81,493,899 | $86,704,401 | $97,566,755 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-0714443).
Questions about MENORAH PARK CENTER FOR SENIOR LIVING
- What is the EIN of MENORAH PARK CENTER FOR SENIOR LIVING?
- The employer identification number (EIN) of MENORAH PARK CENTER FOR SENIOR LIVING is 34-0714443.
- Is MENORAH PARK CENTER FOR SENIOR LIVING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1938.
- Are donations to MENORAH PARK CENTER FOR SENIOR LIVING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MENORAH PARK CENTER FOR SENIOR LIVING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MENORAH PARK CENTER FOR SENIOR LIVING due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MENORAH PARK CENTER FOR SENIOR LIVING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MENORAH PARK CENTER FOR SENIOR LIVING?
- The 990 for the year ended June 30, 2025 names HARRY SINGER.
- Who are the officers and directors of MENORAH PARK CENTER FOR SENIOR LIVING?
- The 990 for the year ended June 30, 2025 lists 10 people; 2 received compensation from the organization, the highest $277,144 (DIANE LILIESTEDT, PRESIDENT & COO - FORMER).
- How much revenue does MENORAH PARK CENTER FOR SENIOR LIVING have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,325,461, expenses of $5,010,708 and total assets of $34,401,709 at year end.
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