{"success":true,"data":{"_id":340714443,"filings":[{"Organization":{"value":null,"Person":["JAMES NEWBROUGH","RICHARD SCHWALBERG","BRENDA SATTERFIELD","JAMIE HERBST","NANCY SUTULA","LORI LOZIER","LISA COHEN-KIRALY","SIRENA DAUGHERTY","ALEC BEREZIN","PATTI BERNS","ALAN BLUMENTHAL","KEN BRAVO","HOWARD DANZINGER","JEFF DAVIS","HOWARD EPSTEIN","ADRIENNE GOLDBERG","EVAN HIRSCH","SUSAN HURWITZ","IRA KAPLAN","JUDY KAUFMAN","NOREEN KOPPELMAN-GOLDSTEIN","ROBERT KWAIT","KEITH LIBMAN","WILLIAM LIEBERMAN","LARRY MACK","GREG MARCUS","JOEL MARX","PETER MEISEL","LISA MICHEL","RICHARD RIVITZ","BETH ROSENBERG","ENID ROSENBERG","MARCY SCHWARTZ","MARC SILVERSTEIN","HARRY SINGER","CATHY STAMLER","NEIL TRAMER","ADAM WIEDER","JUDY WILLENSKY","IDELLE WOLF","DAN ZELMAN","SCOTT ZIMMERMAN"],"Title":["PRESIDENT &","COO","CFO","VP - HUMAN R","VP - RESIDEN","ADMINISTRATO","DIR. OF SOCI","REGISTERED N","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ASSOC TREASU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PAST BOARD C","TRUSTEE","TRUSTEE","VICE CHAIR","BOARD CHAIR","TRUSTEE","TRUSTEE","TRUSTEE","VICE CHAIR","TREASURER","TRUSTEE","TRUSTEE"],"Hours":[30.0,40.0,30.0,30.0,40.0,10.0,50.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[760257,439441,411356,269417,228504,215175,205226,197459,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[724847,414944,389784,240907,211320,197636,179872,185126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[35410,24497,21572,28510,17184,17539,25354,12333,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2020,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":234,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":34,"Number of independent voting members":34,"Number of employees total":1639,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1639,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":72312185,"Contributions":{"value":5948198,"Other contributions":112,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":1519715,"Grant revenue":2942596,"Related organizations":1485775},"Program revenue":{"value":65997276,"Total revenue":{"value":65997276,"MEDICARE / MEDICAID":33331719,"LICENSED RESIDENTIAL":15244869,"PROGRAM SERVICE FEES":12222295,"APARTMENT RENTAL":5198393},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":366711,"Investment income total":365711,"Net investment gain":1000,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":81942989,"Grant expense":{"value":34867,"Grants to domestic orgs":0,"Grants to domestic individuals":34867,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":59037405,"Current officers":1574370,"Disqualified persons":0,"Other salaries and wages":46954509,"Pension plan contributions":1800613,"Other employee benefits":5293716,"Payroll taxes":3414197},"Other expenses":{"value":22870717,"Management services":0,"Legal":196291,"Accounting":85260,"Lobbying services":0,"Investment management fees":0,"Other services":2020861,"Advertising":152858,"Office expenses":7281911,"Information technology":74076,"Royalties":0,"Occupancy":5159958,"Travel":244549,"Conferences and meetings":14921,"Interest":1693535,"Payments to affiliates":0,"Depreciation and depletion":3827031,"Insurance":607359,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1512107,"BAD DEBT EXPENSE":1456655,"ORGANIZATIONS/MEMBERSHIPS":55452},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":62747989,"Management And General Expenses":19195000,"Fundraising Expenses":0}},"Assets":{"value":96877128,"Non-interest bearing cash":3011219,"Savings and temp cash investments":5990893,"Pledges and grants receivable":76206,"Accounts receivable":8997541,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1879485,"Land, building, equipment":35079532,"Investments publicly traded":1248443,"Investments other":0,"Investments program related":40551920,"Intangible assets":0,"Other assets":41889},"Liabilities":{"value":69172759,"Sum of Total Liabilities":0,"Accounts payable, accrued":30751136,"Grants payable":0,"Deferred, revenue":952609,"Tax exempt bond liabilities":31210000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":6000000,"Other liabilities":259014},"Fund balance":{"value":27704369,"Net assets without donor restriction":17480628,"Net assets with donor restriction":10223741,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7657517716372294,"percentile":0.5878831575809816},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13318369511307118,"percentile":0.19353721733172274},"Liabilities to Assets Ratio":{"score":0.7140256986148474,"percentile":0.09153655243161218},"Operating Reserve Ratio":{"score":1.1822503570134597,"percentile":0.47125686024114743},"Officer Compensation Ratio":{"score":0.03327722155705109,"percentile":0.8425457388768121},"Program Expense Growth":{"score":-0.008684105712427288,"percentile":0.29219897840704506},"Revenue Growth":{"score":0.007190309308764893,"percentile":0.4018896644904841},"Asset Growth":{"score":0.04408525293201329,"percentile":0.5036072677480573},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5026150121375189,"percentile":0.3280032749491389}},"source_xml":"202231369349301883_public.xml"},{"Organization":{"value":null,"Person":["James Newbrough","Richard Schwalberg","Brenda Satterfield","Seth Vilensky","Jessica Coleman","Jamie Herbst","Nancy Sutula","Lisa Cohen-Kiraly","Alec Berezin","Patti Berns","Alan Blumenthal","Ken Bravo","Howard J Danzinger","Jeffrey Davis","Howard Epstein","Adrienne Goldberg","Evan Hirsch","Susan Hurwitz","Ira Kaplan","Judy Kaufman","Noreen Koppelman-Goldstein","Robert Kwait","Keith Libman","William Lieberman","Larry Mack","Greg Marcus","Joel Marx","Peter Meisel","Lisa Michel","Richard Rivitz","Beth Rosenberg","Enid Rosenberg","Marcy Schwartz","Marc Alan Silverstein","Harry Singer","Cathy Stamler","Neil Tramer","Adam Wieder","Judy Willensky","Idelle Wolf","Dan Zelman","Scott Zimmerman"],"Title":["President & CEO","COO - thru 12/31/2021","CFO","VP - Community Development","VP - Medical Affairs","VP - Human Resources","VP - Residential Care Services","Dir. of Social Work","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Secretary","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Associate Treasurer","Trustee","Trustee","Trustee","Trustee","Past Board Chair","Trustee","Trustee","Vice Chair","Board Chair","Trustee","Trustee","Trustee","Vice Chair","Treasurer","Trustee","Trustee"],"Hours":[30.0,40.0,30.0,30.0,30.0,30.0,40.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[671823,401510,381010,327736,311280,254111,207653,202018,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[648618,380903,357984,314530,299015,223219,195152,181180,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23205,20607,23026,13206,12265,30892,12501,20838,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Menorah park center for senior living provides a full spectrum of direct health care services 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 may educational programs to seniors and health care professionals in the general community.","year":2021,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"www.menorahpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Liliestedt","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":159,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"27100 Cedar Road, Beachwood, OH, 441221156, USA","city":"Beachwood","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":34,"Number of independent voting members":34,"Number of employees total":1525,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1525,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":81493899,"Contributions":{"value":13293867,"Other contributions":25,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":7481149,"Grant revenue":3135491,"Related organizations":2677202},"Program revenue":{"value":68202384,"Total revenue":{"value":65643448,"Skilled Nursing":34667508,"Licensed Residential":14767941,"Program Service Fees":11368401,"Apartment Rental":4839598},"Total other revenue":2558936,"Unrelated business revenue":0},"Investment income":{"value":-2352,"Investment income total":-2352,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":86704401,"Grant expense":{"value":53143,"Grants to domestic orgs":0,"Grants to domestic individuals":53143,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":59364164,"Current officers":1238551,"Disqualified persons":48880134,"Other salaries and wages":0,"Pension plan contributions":1830867,"Other employee benefits":4422366,"Payroll taxes":2992246},"Other expenses":{"value":27287094,"Management services":0,"Legal":168729,"Accounting":116372,"Lobbying services":0,"Investment management fees":0,"Other services":3140870,"Advertising":343516,"Office expenses":9802592,"Information technology":46898,"Royalties":0,"Occupancy":5934047,"Travel":329799,"Conferences and meetings":24590,"Interest":1754499,"Payments to affiliates":0,"Depreciation and depletion":3643259,"Insurance":657522,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1324401,"Bad Debt Expense":1252390,"Organizations/Memberships":72011},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":66244923,"Management And General Expenses":20459478,"Fundraising Expenses":0}},"Assets":{"value":97566755,"Non-interest bearing cash":7002938,"Savings and temp cash investments":4420265,"Pledges and grants receivable":750000,"Accounts receivable":9693386,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1646390,"Land, building, equipment":33021122,"Investments publicly traded":32003,"Investments other":0,"Investments program related":40551920,"Intangible assets":0,"Other assets":448731},"Liabilities":{"value":72876319,"Sum of Total Liabilities":0,"Accounts payable, accrued":25266127,"Grants payable":0,"Deferred, revenue":672535,"Tax exempt bond liabilities":30640000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":8000000,"Other liabilities":8297657},"Fund balance":{"value":24690436,"Net assets without donor restriction":14466695,"Net assets with donor restriction":10223741,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7640318396294555,"percentile":0.5862387519837594},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06393732615493093,"percentile":0.26521665672443623},"Liabilities to Assets Ratio":{"score":0.7469380220752448,"percentile":0.08650507265257697},"Operating Reserve Ratio":{"score":1.1252803072822104,"percentile":0.4571622059395032},"Officer Compensation Ratio":{"score":0.03179932008295634,"percentile":0.85037754933098},"Program Expense Growth":{"score":-0.007407116945750272,"percentile":0.2962872354008266},"Revenue Growth":{"score":0.010084686350259097,"percentile":0.4153854682068205},"Asset Growth":{"score":0.05969005172621955,"percentile":0.5626390066016659},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5184107624348983,"percentile":0.3691529228861069}},"source_xml":"202341239349302469_public.xml"},{"Organization":{"value":null,"Person":["IRA KAPLAN","PETER MEISEL","BETH ROSENBERG","BECKY HELLER","GREG MARCUS","MARILYN ADELSTEIN","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNY BERMAN","PATTI BERNS","MARILYN BILSKY","KERRY CHELM","HOWARD BOBROW","HERBERT BRAUN","KEN BRAVO","BARRY CHESLER","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","ROBERT DEITZ","MARK DORIS","JACKIE ELSNER","MORTON EPSTEIN","HOWARD EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","MARK FRANKEL","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","MADELINE GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","HARLAN HERTZ","JACK JAFFE","JUDY KAUFMAN","TERRI KLINE","FRAN ROSENTHAL","ROZ KRASNEY","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","IRWIN LOWENSTEIN","MARVIN MANES","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","DIETER MYERS","BONNIE MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","NATHAN OSCAR","TERRY OZAN","MICHAEL PETERMAN","IRVING RABINSKY","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","BETTY ROSSKAMM","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","WILLIAM SCHECTER","HARVEY SCHOLNICK","RICHARD SCHREIBMAN","LEONARD SENKFOR","SONNI SENKFOR","MICHAEL SHAMES","ALVIN A SIEGAL","EILEEN SILL","MARC ALAN SILVERSTEIN","EDWIN SINGER","HARRY SINGER","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","DAVID STRAUSS","JEFFREY SUSMAN","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JEROME WEINBERGER","JUDITH WEISS","ADAM WIEDER","STEVE WIESENBERGER","JONATHON WISE","JOHN P WOLF","LARRY WYMOR","DARA YANOWITZ","ROBERT ZIMMERMAN","ADRIENNE GOLDBERG","JORDAN GOLDBERG","STEVEN RAICHILSON","ROBERT MATITIA","DR W MICHAEL KNIGHT","RICHARD SCHWALBERG","ROSS WILKOFF","RUTH PLAUTZ","LISA COHEN-KIRALY"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI","CFO","MEDICAL DIRE","ADMINISTRATO","ADMINISTRATO","DIR. OF REHA","DIR. SOCIAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,732453,272798,360752,338026,237487,173602,181150],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,699295,250723,332694,304868,209033,158813,154061],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,33158,22075,28058,33158,28454,14789,27089]},"Basic":{"value":null,"mission":"Menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2013,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN RAICHILSON","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":304,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":104,"Number of independent voting members":104,"Number of employees total":1735,"Total Gross UBI":118993,"Net unrelated business taxable income":-27637,"Number of employees":1735,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":71699219,"Contributions":{"value":2053275,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":413040,"Grant revenue":137661,"Related organizations":1502574},"Program revenue":{"value":69479299,"Total revenue":{"value":69479299,"MEDICARE / MEDICAID":38214268,"PROGRAM SERVICE FEES":14527089,"LICENSED RESIDENTIAL":11744997,"APARTMENT RENTAL":4873952,"HOUSEKEEPING SVC & BOOK SALES":118993},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":166645,"Investment income total":166645,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":70731045,"Grant expense":{"value":22172,"Grants to domestic orgs":0,"Grants to domestic individuals":22172,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":50763121,"Current officers":983308,"Disqualified persons":0,"Other salaries and wages":41399586,"Pension plan contributions":1744209,"Other employee benefits":3264382,"Payroll taxes":3371636},"Other expenses":{"value":19945752,"Management services":0,"Legal":85470,"Accounting":89817,"Lobbying services":0,"Investment management fees":0,"Other services":407986,"Advertising":192010,"Office expenses":10007293,"Information technology":24092,"Royalties":0,"Occupancy":3831127,"Travel":277569,"Conferences and meetings":43394,"Interest":695857,"Payments to affiliates":0,"Depreciation and depletion":3597917,"Insurance":179475,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":513745,"MISC.":232977,"PROPERTY TAXES":215853,"ORGANIZATIONS/MEMBERSHIPS":54008,"FINANCIAL FEES":10907},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":65236509,"Management And General Expenses":5474038,"Fundraising Expenses":20498}},"Assets":{"value":57523546,"Non-interest bearing cash":0,"Savings and temp cash investments":10942363,"Pledges and grants receivable":0,"Accounts receivable":6931993,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2293055,"Land, building, equipment":36528749,"Investments publicly traded":770842,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":56544},"Liabilities":{"value":47444868,"Sum of Total Liabilities":0,"Accounts payable, accrued":23249978,"Grants payable":0,"Deferred, revenue":2371773,"Tax exempt bond liabilities":13618436,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8084314,"Unsecured notes loans payable":0,"Other liabilities":120367},"Fund balance":{"value":10078678,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":9870534,"Temporarily restricted net assets":208144,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9223179015664197,"percentile":0.8055710407385627},"Fundraising Efficiency":{"score":100.16952873451068,"percentile":0.8668918977301202},"Operating Margin":{"score":0.013503271214153671,"percentile":0.4347883772303018},"Liabilities to Assets Ratio":{"score":0.8247903910513444,"percentile":0.0755846537306242},"Operating Reserve Ratio":{"score":0.8132715415133482,"percentile":0.3672198646028836},"Officer Compensation Ratio":{"score":0.032464782614197205,"percentile":0.8468240289478093},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6978121829483146,"percentile":0.8451232635580115}},"source_xml":"201531359349308823_public.xml"},{"Organization":{"value":null,"Person":["PETER MEISEL","BETH ROSENBERG","MICHAEL SHAMES","BECKY HELLER","GREG MARCUS","ADAM WIEDER","JODI ADELMAN","MARILYN ADELSTEIN","CAROLYN ARNOLD","DAN BARNETT","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","HOWARD BOBROW","KEN BRAVO","KERRY CHELM","BARRY CHESLER","DARCEE COHEN","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","MORTON EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","MARK FRANKEL","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","HARLAN HERTZ","JACK JAFFE","IRA KAPLAN","JUDY KAUFMAN","TERRI KLINE","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","IRWIN LOWENSTEIN","MARVIN MANES","KEN MARBLESTONE","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","BONNIE MYERS","DIETER MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","TERRY OZAN","MICHAEL PETERMAN","CHARLENE PRESS","IRVING RABINSKY","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","FRAN ROSENTHAL","ROBERT ROSS","BETTY ROSSKAMM","FRED ROTHSTEIN","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","HARVEY SCHOLNICK","RICHARD SCHREIBMAN","LEONARD SENKFOR","SONNI SENKFOR","ALVIN A SIEGAL","EILEEN SILL","MARC SILVERSTEIN","EDWIN SINGER","HARRY SINGER","STEVEN SMALL","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","BRIAN STERN","DAVID STRAUSS","JEFFREY SUSMAN","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JEROME WEINBERGER","JUDITH WEISS","STEVE WIESENBERGER","DANIELLE WILD","JONATHON WISE","JOHN P WOLF","LARRY WYMOR","DARA YANOWITZ","ROBERT ZIMMERMAN","STEVEN RAICHILSON","JAMES NEWBROUGH","ROBERT MATITIA","RICHARD SCHWALBERG","DR W MICHAEL KNIGHT","ROSS WILKOFF","LISA COHEN-KIRALY","JAMIE HERBST","DENISE TRUN"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","ASSOCIATE TR","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXEC DIR. TH","CEO AS OF 10","CFO","COO","MEDICAL DIRE","ADMINISTRATO","DIR. OF SOCI","VP - HUMAN R","DIRECTOR OF"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,799500,116668,303205,372084,401582,302020,194917,197057,181806],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,770845,111987,275068,334799,367085,264815,169975,166361,164440],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,28655,4681,28137,37285,34497,37205,24942,30696,17366]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2016,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":305,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":105,"Number of independent voting members":105,"Number of employees total":1948,"Total Gross UBI":88129,"Net unrelated business taxable income":-34840,"Number of employees":1948,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":77259756,"Contributions":{"value":1956797,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":420109,"Grant revenue":134330,"Related organizations":1402358},"Program revenue":{"value":75110782,"Total revenue":{"value":75110782,"MEDICARE / MEDICAID":40053950,"LICENSED RESIDENTIAL":15059829,"PROGRAM SERVICE FEES":14570325,"APARTMENT RENTAL":5338549,"HOUSEKEEPING SVC & BOOK SALES":88129},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":192177,"Investment income total":192177,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":79488178,"Grant expense":{"value":17346,"Grants to domestic orgs":0,"Grants to domestic individuals":17346,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56456282,"Current officers":1402844,"Disqualified persons":0,"Other salaries and wages":45152758,"Pension plan contributions":2136399,"Other employee benefits":3765035,"Payroll taxes":3999246},"Other expenses":{"value":23014550,"Management services":0,"Legal":111884,"Accounting":94948,"Lobbying services":0,"Investment management fees":0,"Other services":464719,"Advertising":211148,"Office expenses":10881818,"Information technology":19357,"Royalties":0,"Occupancy":4523515,"Travel":278711,"Conferences and meetings":54298,"Interest":932431,"Payments to affiliates":0,"Depreciation and depletion":4251533,"Insurance":560749,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":316631,"BAD DEBT EXPENSE":221609,"ORGANIZATIONS/MEMBERSHIPS":84837,"FINANCIAL FEES":10185},"All other expenses":312808},"Functional Expenses":{"value":null,"Program Service Expenses":71821543,"Management And General Expenses":7642881,"Fundraising Expenses":23754}},"Assets":{"value":62369350,"Non-interest bearing cash":2237252,"Savings and temp cash investments":8174034,"Pledges and grants receivable":0,"Accounts receivable":7307069,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1467176,"Land, building, equipment":42321654,"Investments publicly traded":859840,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2325},"Liabilities":{"value":60546340,"Sum of Total Liabilities":0,"Accounts payable, accrued":28326246,"Grants payable":0,"Deferred, revenue":2582757,"Tax exempt bond liabilities":19266916,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":10047927,"Unsecured notes loans payable":0,"Other liabilities":322494},"Fund balance":{"value":1823010,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1823010,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.903549997082585,"percentile":0.7769591889344494},"Fundraising Efficiency":{"score":82.37757851309253,"percentile":0.8469859264187589},"Operating Margin":{"score":-0.028843244081692414,"percentile":0.3211765024775413},"Liabilities to Assets Ratio":{"score":0.9707707391531257,"percentile":0.0554009697935051},"Operating Reserve Ratio":{"score":0.7846368047334032,"percentile":0.3577583550093073},"Officer Compensation Ratio":{"score":0.036091392106131805,"percentile":0.8276767273229869},"Program Expense Growth":{"score":0.03253780362577031,"percentile":0.45989035142214957},"Revenue Growth":{"score":0.0260190960642918,"percentile":0.4949929322359751},"Asset Growth":{"score":0.024931749835496054,"percentile":0.4246816568339311},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6155129673801375,"percentile":0.6502163934242637}},"source_xml":"201821349349308512_public.xml"},{"Organization":{"value":null,"Person":["BETH ROSENBERG","GREG MARCUS","MARC SILVERSTEIN","NEIL TRAMER","HARRY SINGER","ADAM WIEDER","MARILYN ADELSTEIN","CAROLYN ARNOLD","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","KEN BRAVO","KERRY CHELM","BARRY CHESLER","DARCEE COHEN","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","BARRY FELDMAN","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","REBECCA HELLER","HARLAN HERTZ","JACK JAFFE","IRA KAPLAN","JUDY KAUFMAN","TERRI KLINE","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","MARVIN MANES","KEN MARBLESTONE","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","PETER MEISEL","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","BONNIE MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","TERRY OZAN","MICHAEL PETERMAN","CHARLENE PRESS","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","FRAN ROSENTHAL","ROBERT ROSS","BETTY ROSSKAMM","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","HARVEY SCHOLNICK","LEONARD SENKFOR","SONNI SENKFOR","MICHAEL SHAMES","ALVIN A SIEGAL","EILEEN SILL","EDWIN SINGER","STEVEN SMALL","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","BRIAN STERN","DAVID STRAUSS","PHILIP WASSERSTROM","STEPHEN WEINBERG","JUDITH WEISS","STEVE WIESENBERGER","DANIELLE WILD","JONATHON WISE","JOHN P WOLF","DARA YANOWITZ","ROBERT ZIMMERMAN","JAMES NEWBROUGH","RICHARD SCHWALBERG","ROBERT MATITIA","DR W MICHAEL KNIGHT","ROSS WILKOFF","JAMIE HERBST","LORI LOZIER","LISA COHEN-KIRALY"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","ASSOCIATE TR","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THU1","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRES. THRU 1","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","CEO","COO","CFO","MEDICAL DIRE","ADMINISTRATO","VP - HUMAN R","ADMINISTRATO","DIR. OF SOCI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,592332,382426,317555,398022,311065,208282,194494,201985],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,561682,355727,287939,368169,295784,181265,178539,178676],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,30650,26699,29616,29853,15281,27017,15955,23309]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2018,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":287,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":88,"Number of independent voting members":88,"Number of employees total":1798,"Total Gross UBI":55051,"Net unrelated business taxable income":null,"Number of employees":1798,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":78671694,"Contributions":{"value":2781396,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":612485,"Grant revenue":148137,"Related organizations":2020774},"Program revenue":{"value":75779327,"Total revenue":{"value":75773901,"MEDICARE / MEDICAID":38803893,"LICENSED RESIDENTIAL":16299514,"PROGRAM SERVICE FEES":14943332,"APARTMENT RENTAL":5677537,"HOUSEKEEPING SERVICES":49625},"Total other revenue":5426,"Unrelated business revenue":0},"Investment income":{"value":110971,"Investment income total":110971,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":79785723,"Grant expense":{"value":17542,"Grants to domestic orgs":0,"Grants to domestic individuals":17542,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56204378,"Current officers":1262931,"Disqualified persons":0,"Other salaries and wages":45774898,"Pension plan contributions":1614924,"Other employee benefits":3644164,"Payroll taxes":3907461},"Other expenses":{"value":23563803,"Management services":0,"Legal":201212,"Accounting":98795,"Lobbying services":0,"Investment management fees":0,"Other services":903799,"Advertising":219379,"Office expenses":10257293,"Information technology":31534,"Royalties":0,"Occupancy":4670990,"Travel":272276,"Conferences and meetings":83922,"Interest":1569975,"Payments to affiliates":0,"Depreciation and depletion":4423205,"Insurance":572327,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":84274,"ORGANIZATIONS/MEMBERSHIPS":74200,"FINANCIAL FEES":10074},"All other expenses":174822},"Functional Expenses":{"value":null,"Program Service Expenses":65397600,"Management And General Expenses":14370207,"Fundraising Expenses":17916}},"Assets":{"value":61920570,"Non-interest bearing cash":1311893,"Savings and temp cash investments":9619367,"Pledges and grants receivable":0,"Accounts receivable":9981422,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1572058,"Land, building, equipment":38506706,"Investments publicly traded":928257,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":867},"Liabilities":{"value":64738763,"Sum of Total Liabilities":0,"Accounts payable, accrued":27794568,"Grants payable":0,"Deferred, revenue":1547359,"Tax exempt bond liabilities":32290000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2200000,"Unsecured notes loans payable":0,"Other liabilities":906836},"Fund balance":{"value":-2818193,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-2818193,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8196654431520286,"percentile":0.6507363070255291},"Fundraising Efficiency":{"score":155.24648359008708,"percentile":0.9035154671144406},"Operating Margin":{"score":-0.014160480642504024,"percentile":0.35088233813542724},"Liabilities to Assets Ratio":{"score":1.0455130338754957,"percentile":0.045649776396884466},"Operating Reserve Ratio":{"score":0.7760858418241068,"percentile":0.35491917460262284},"Officer Compensation Ratio":{"score":0.03266450314675973,"percentile":0.8457827830081556},"Program Expense Growth":{"score":0.006787046504922341,"percentile":0.3499615681563255},"Revenue Growth":{"score":0.01972261797339908,"percentile":0.4632542062924797},"Asset Growth":{"score":0.0012710914710978728,"percentile":0.32539172771766056},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5758453875573761,"percentile":0.5342094795538662}},"source_xml":"202041919349302284_public.xml"},{"Organization":{"value":null,"Person":["JAMES NEWBROUGH","RICHARD SCHWALBERG","DR W MICHAEL KNIGHT","ROBERT MATITIA","JAMIE HERBST","LISA COHEN-KIRALY","LORI LOZIER","NANCY SUTULA","BRENDA SATTERFIELD","MARILYN ADELSTEIN","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","KEN BRAVO","KERRY CHELM","BARRY CHESLER","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","BARRY FELDMAN","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","REBECCA HELLER","HARLAN HERTZ","JACK JAFFE","IRA KAPLAN","JUDY KAUFMAN","TERRI KLINE","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","MARVIN MANES","KEN MARBLESTONE","GREG MARCUS","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","PETER MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","DAVID NAGUSKY","MARJORIE NEWMAN","TERRY OZAN","MICHAEL PETERMAN","CHARLENE PRESS","RICHARD RIVITZ","AMY ROGAT","BETH ROSENBERG","ENID ROSENBERG","FRAN ROSENTHAL","BETTY ROSSKAMM","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","HARVEY SCHOLNICK","LEONARD SENKFOR","MICHAEL SHAMES","EILEEN SILL","MARC SILVERSTEIN","EDWIN SINGER","HARRY SINGER","STEVEN SMALL","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","BRIAN STERN","DAVID STRAUSS","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JUDITH WEISS","ADAM WIEDER","STEVE WIESENBERGER","DANIELLE WILD","JONATHON WISE","DARA YANOWITZ","ROBERT ZIMMERMAN"],"Title":["CEO","COO","MED DIR THRU","CFO THRU 12/","VP - HUMAN R","DIR. OF SOCI","ADMINISTRATO","VP - RESIDEN","CFO","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","VICE PRESIDE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","VICE PRESIDE","TRUSTEE","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","ASSOCIATE TR","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE THRU","TRUSTEE"],"Hours":[50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[647741,388832,322455,299542,228710,210269,202816,202749,40846,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[617182,364407,303321,280966,200564,182396,183259,185311,40145,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[30559,24425,19134,18576,28146,27873,19557,17438,701,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2019,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":284,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":85,"Number of independent voting members":85,"Number of employees total":1709,"Total Gross UBI":37004,"Net unrelated business taxable income":null,"Number of employees":1709,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":79038193,"Contributions":{"value":6291769,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":1169082,"Grant revenue":2556313,"Related organizations":2566374},"Program revenue":{"value":72697095,"Total revenue":{"value":72697095,"MEDICARE / MEDICAID":36378451,"LICENSED RESIDENTIAL":16845274,"PROGRAM SERVICE FEES":13827967,"APARTMENT RENTAL":5608399,"HOUSEKEEPING SERVICES":37004},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":49329,"Investment income total":123555,"Net investment gain":-74226,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":81935692,"Grant expense":{"value":21786,"Grants to domestic orgs":0,"Grants to domestic individuals":21786,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":55795674,"Current officers":1417251,"Disqualified persons":0,"Other salaries and wages":45275542,"Pension plan contributions":1825099,"Other employee benefits":3472830,"Payroll taxes":3804952},"Other expenses":{"value":26118232,"Management services":0,"Legal":195273,"Accounting":111591,"Lobbying services":0,"Investment management fees":0,"Other services":2218917,"Advertising":211334,"Office expenses":10280507,"Information technology":20795,"Royalties":0,"Occupancy":4994903,"Travel":187532,"Conferences and meetings":53016,"Interest":1765533,"Payments to affiliates":0,"Depreciation and depletion":4065930,"Insurance":1032208,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":980693,"BAD DEBT EXPENSE":926486,"ORGANIZATIONS/MEMBERSHIPS":54207},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":64400449,"Management And General Expenses":17535243,"Fundraising Expenses":0}},"Assets":{"value":60580314,"Non-interest bearing cash":2368821,"Savings and temp cash investments":9788431,"Pledges and grants receivable":1102363,"Accounts receivable":8156178,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1748035,"Land, building, equipment":36508740,"Investments publicly traded":907746,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":70209004,"Sum of Total Liabilities":0,"Accounts payable, accrued":36845355,"Grants payable":0,"Deferred, revenue":1376498,"Tax exempt bond liabilities":31760000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":100000,"Unsecured notes loans payable":0,"Other liabilities":127151},"Fund balance":{"value":-9628690,"Net assets without donor restriction":-9628690,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7859877353571384,"percentile":0.6085879661330992},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03665947929755935,"percentile":0.30704392930534075},"Liabilities to Assets Ratio":{"score":1.1589409061167957,"percentile":0.039132593615881145},"Operating Reserve Ratio":{"score":0.7393641589064751,"percentile":0.3423695081441776},"Officer Compensation Ratio":{"score":0.03104825184121225,"percentile":0.854322269525437},"Program Expense Growth":{"score":-0.0027934062222989466,"percentile":0.3116972479029581},"Revenue Growth":{"score":0.017004052136397108,"percentile":0.44946863684963345},"Asset Growth":{"score":-0.0010524580040893938,"percentile":0.31464071568371554},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5137642199774906,"percentile":0.3569948541941687}},"source_xml":"202111279349302251_public.xml"},{"Organization":{"value":null,"Person":["IRA KAPLAN","PETER MEISEL","BETH ROSENBERG","BECKY HELLER","GREG MARCUS","MARILYN ADELSTEIN","DAN BARNETT","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","HOWARD BOBROW","HERB BRAUN","KEN BRAVO","KERRY CHELM","BARRY CHESLER","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","ROBERT DEITZ","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","MORTON EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","MARK FRANKEL","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","HARLAN HERTZ","JACK JAFFE","JUDY KAUFMAN","TERRI KLINE","ROZ KRASNEY","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","IRWIN LOWENSTEIN","MARVIN MANES","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","BONNIE MYERS","DIETER MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","NATHAN OSCAR","TERRY OZAN","MICHAEL PETERMAN","IRVING RABINSKY","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","FRAN ROSENTHAL","BETTY ROSSKAMM","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","WILLIAM SCHECTER","HARVEY SCHOLNICK","RICHARD SCHREIBMAN","LEONARD SENKFOR","SONNI SENKFOR","MICHAEL SHAMES","ALVIN A SIEGAL","EILEEN SILL","MARC ALAN SILVERSTEIN","EDWIN SINGER","HARRY SINGER","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","BRIAN STERN","DAVID STRAUSS","JEFFREY SUSMAN","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JEROME WEINBERGER","JUDITH WEISS","ADAM WIEDER","STEVE WIESENBERGER","JONATHON WISE","JOHN P WOLF","LARRY WYMOR","DARA YANOWITZ","ROBERT ZIMMERMAN","STEVEN RAICHILSON","ROBERT MATITIA","DR W MICHAEL KNIGHT","RICHARD SCHWALBERG","ROSS WILKOFF","RUTH PLAUTZ","LISA COHEN-KIRALY"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE TO","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE TO 1","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI","CFO","MEDICAL DIRE","ADMINISTRATO","ADMINISTRATO","DIR. OF REHA","DIR. SOCIAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,752693,285758,385428,348799,264917,181544,186752],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,718684,260282,356519,314690,235082,166100,158697],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,34009,25476,28909,34109,29835,15444,28055]},"Basic":{"value":null,"mission":"Part iii, line 1: 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.","year":2014,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN RAICHILSON","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":305,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":105,"Number of independent voting members":105,"Number of employees total":1733,"Total Gross UBI":114004,"Net unrelated business taxable income":-25275,"Number of employees":1733,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":72824054,"Contributions":{"value":2161974,"Other contributions":2845,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":415235,"Grant revenue":144243,"Related organizations":1599651},"Program revenue":{"value":70610065,"Total revenue":{"value":70610065,"MEDICARE / MEDICAID":38535971,"PROGRAM SERVICE FEES":13952111,"LICENSED RESIDENTIAL":12974959,"APARTMENT RENTAL":5033020,"HOUSEKEEPING SVC & BOOK SALES":114004},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":52015,"Investment income total":52015,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":73566042,"Grant expense":{"value":25316,"Grants to domestic orgs":0,"Grants to domestic individuals":25316,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":52337215,"Current officers":1008878,"Disqualified persons":0,"Other salaries and wages":42449791,"Pension plan contributions":1789832,"Other employee benefits":3520186,"Payroll taxes":3568528},"Other expenses":{"value":21203511,"Management services":0,"Legal":77457,"Accounting":91208,"Lobbying services":0,"Investment management fees":0,"Other services":416988,"Advertising":195481,"Office expenses":10207331,"Information technology":28496,"Royalties":0,"Occupancy":4034551,"Travel":266527,"Conferences and meetings":45184,"Interest":721882,"Payments to affiliates":0,"Depreciation and depletion":3702211,"Insurance":637758,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":514103,"PROPERTY TAXES":438253,"ORGANIZATIONS/MEMBERSHIPS":65395,"FINANCIAL FEES":10455},"All other expenses":264334},"Functional Expenses":{"value":null,"Program Service Expenses":67864141,"Management And General Expenses":5679225,"Fundraising Expenses":22676}},"Assets":{"value":64172738,"Non-interest bearing cash":0,"Savings and temp cash investments":11215846,"Pledges and grants receivable":0,"Accounts receivable":7877157,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1697943,"Land, building, equipment":42603736,"Investments publicly traded":766246,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11810},"Liabilities":{"value":56593901,"Sum of Total Liabilities":0,"Accounts payable, accrued":26605262,"Grants payable":0,"Deferred, revenue":2623103,"Tax exempt bond liabilities":19573820,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":7631763,"Unsecured notes loans payable":0,"Other liabilities":159953},"Fund balance":{"value":7578837,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":7578837,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9224927582756185,"percentile":0.8058312455189193},"Fundraising Efficiency":{"score":95.34194743340977,"percentile":0.862023412125803},"Operating Margin":{"score":-0.01018877636227173,"percentile":0.3599240952994887},"Liabilities to Assets Ratio":{"score":0.8818994290067537,"percentile":0.06757992438953646},"Operating Reserve Ratio":{"score":0.8723146747517013,"percentile":0.3859175520117278},"Officer Compensation Ratio":{"score":0.03270382549600806,"percentile":0.8455669149474957},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.683293160283909,"percentile":0.8180853346633647}},"source_xml":"201631329349302853_public.xml"},{"Organization":{"value":null,"Person":["PETER MEISEL","BETH ROSENBERG","MICHAEL SHAMES","BECKY HELLER","GREG MARCUS","ADAM WIEDER","MARILYN ADELSTEIN","CAROLYN ARNOLD","DAN BARNETT","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","HOWARD BOBROW","KEN BRAVO","KERRY CHELM","BARRY CHESLER","DARCEE COHEN","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","MORTON EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","BARRY FELDMAN","MARK FRANKEL","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","HARLAN HERTZ","JACK JAFFE","IRA KAPLAN","JUDY KAUFMAN","TERRI KLINE","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","MARVIN MANES","KEN MARBLESTONE","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","BONNIE MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","TERRY OZAN","MICHAEL PETERMAN","CHARLENE PRESS","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","FRAN ROSENTHAL","ROBERT ROSS","BETTY ROSSKAMM","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","HARVEY SCHOLNICK","LEONARD SENKFOR","SONNI SENKFOR","ALVIN A SIEGAL","EILEEN SILL","MARC SILVERSTEIN","EDWIN SINGER","HARRY SINGER","STEVEN SMALL","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","BRIAN STERN","DAVID STRAUSS","JEFFREY SUSMAN","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JEROME WEINBERGER","JUDITH WEISS","STEVE WIESENBERGER","DANIELLE WILD","JONATHON WISE","JOHN P WOLF","LARRY WYMOR","DARA YANOWITZ","ROBERT ZIMMERMAN","JAMES NEWBROUGH","ROBERT MATITIA","RICHARD SCHWALBERG","DR W MICHAEL KNIGHT","ROSS WILKOFF","LISA COHEN-KIRALY","JAMIE HERBST","DENISE TRUN"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","ASSOCIATE TR","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE THRU","TRUSTEE","TRUSTEE","CEO","CFO","COO","MEDICAL DIRE","ADMINISTRATO","DIR. OF SOCI","VP - HUMAN R","DIRECTOR OF"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,549008,313898,384898,446803,313710,205148,205306,188476],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,520081,281797,343576,410740,272481,175677,171411,169239],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,28927,32101,41322,36063,41229,29471,33895,19237]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2017,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":299,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":99,"Number of independent voting members":99,"Number of employees total":1850,"Total Gross UBI":78974,"Net unrelated business taxable income":-20004,"Number of employees":1850,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":78018397,"Contributions":{"value":2216646,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":428235,"Grant revenue":126516,"Related organizations":1661895},"Program revenue":{"value":75661120,"Total revenue":{"value":75661120,"MEDICARE / MEDICAID":39886605,"LICENSED RESIDENTIAL":15676981,"PROGRAM SERVICE FEES":14481539,"APARTMENT RENTAL":5537021,"HOUSEKEEPING SVC & BOOK SALES":78974},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":140631,"Investment income total":140631,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":79483116,"Grant expense":{"value":23526,"Grants to domestic orgs":0,"Grants to domestic individuals":23526,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56295413,"Current officers":1176572,"Disqualified persons":0,"Other salaries and wages":45279694,"Pension plan contributions":2009734,"Other employee benefits":4044825,"Payroll taxes":3784588},"Other expenses":{"value":23164177,"Management services":0,"Legal":81426,"Accounting":97773,"Lobbying services":0,"Investment management fees":0,"Other services":602575,"Advertising":207470,"Office expenses":10447856,"Information technology":26406,"Royalties":0,"Occupancy":4663702,"Travel":283409,"Conferences and meetings":66787,"Interest":1117878,"Payments to affiliates":0,"Depreciation and depletion":4388414,"Insurance":848234,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112093,"ORGANIZATIONS/MEMBERSHIPS":101898,"FINANCIAL FEES":10195},"All other expenses":220154},"Functional Expenses":{"value":null,"Program Service Expenses":72616221,"Management And General Expenses":6843805,"Fundraising Expenses":23090}},"Assets":{"value":58692029,"Non-interest bearing cash":939427,"Savings and temp cash investments":6991461,"Pledges and grants receivable":0,"Accounts receivable":8490076,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1442923,"Land, building, equipment":39914437,"Investments publicly traded":911455,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2250},"Liabilities":{"value":57055042,"Sum of Total Liabilities":0,"Accounts payable, accrued":26411722,"Grants payable":0,"Deferred, revenue":1511706,"Tax exempt bond liabilities":18978791,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":9641376,"Unsecured notes loans payable":0,"Other liabilities":511447},"Fund balance":{"value":1636987,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1636987,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.913605614052675,"percentile":0.7925730869309531},"Fundraising Efficiency":{"score":96.0002598527501,"percentile":0.8627021775216327},"Operating Margin":{"score":-0.018774020696682603,"percentile":0.3410159906527409},"Liabilities to Assets Ratio":{"score":0.9721088701840586,"percentile":0.05524877382901285},"Operating Reserve Ratio":{"score":0.7384213396968483,"percentile":0.34203888680847144},"Officer Compensation Ratio":{"score":0.03280252626230708,"percentile":0.8450892702340899},"Program Expense Growth":{"score":0.026887919713812998,"percentile":0.4352772619732117},"Revenue Growth":{"score":0.022748420993282222,"percentile":0.47868178151888197},"Asset Growth":{"score":0.0008664014537542795,"percentile":0.3236582542410944},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6152236630212163,"percentile":0.6494094552357289}},"source_xml":"201921699349300012_public.xml"},{"Organization":{"value":null,"Person":["James Newbrough","Brenda Satterfield","Jessica Coleman","Jamie Herbst","Steven Mailer","Diane Liliestedt","Nancy Sutula","Tracy Etling","Alec Berezin","Patti Berns","Alan Blumenthal","Ken Bravo","Howard J Danzinger","Howard Epstein","Ira Kaplan","Judy Kaufman","Noreen Koppelman-Goldstein","Robert Kwait","Keith Libman","William Lieberman","Larry Mack","Greg Marcus","Peter Meisel","Lisa Michel","Beth Rosenberg","Enid Rosenberg","Marc Alan Silverstein","Harry Singer","Cathy Stamler","Neil Tramer","Adam Wieder","Judy Willensky","Ken Marblestone","Fay Margareten-Gross","Cameron Orlean"],"Title":["President & CEO thru 2/21/2023","CFO thru 5/26/2023","VP - Medical Affairs","VP - Human Resources","RN Supervisor","President & COO as of 2/22/2023","VP - Residential Care Services","Dir. of Pharmacy","Trustee","Trustee","Trustee","Trustee","Trustee","Secretary","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Associate Treasurer","Trustee","Trustee","Past Board Chair","Trustee","Vice Chair","Board Chair","Trustee","Trustee","Trustee","Vice Chair","Foundation President","Trustee","Trustee"],"Hours":[30.0,30.0,30.0,30.0,50.0,30.0,40.0,50.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,2.0,1.0,2.0,20.0,1.0,1.0,1.0,2.0,2.0,1.0,1.0],"Total Compensation":[677372,386381,324005,264826,214397,213283,208763,186240,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[646685,357718,308288,230794,213539,204571,195267,180011,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[30687,28663,15717,34032,858,8712,13496,6229,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Menorah park center for senior living provides a full spectrum of direct health care services 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 may educational programs to seniors and health care professionals in the general community.","year":2022,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"www.menorahpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Liliestedt","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":160,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"27100 Cedar Road, Beachwood, OH, 441221156, USA","city":"Beachwood","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":1528,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1528,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":86387237,"Contributions":{"value":17376313,"Other contributions":172,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":13020134,"Grant revenue":1982476,"Related organizations":2373531},"Program revenue":{"value":68781723,"Total revenue":{"value":65929230,"Skilled Nursing":37957654,"Licensed Residential":13629253,"Program Service Fees":9916368,"Apartment Rental":4425955},"Total other revenue":2852493,"Unrelated business revenue":0},"Investment income":{"value":229201,"Investment income total":92586,"Net investment gain":136615,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":85508982,"Grant expense":{"value":15053,"Grants to domestic orgs":0,"Grants to domestic individuals":15053,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56608261,"Current officers":867459,"Disqualified persons":0,"Other salaries and wages":46024782,"Pension plan contributions":1726282,"Other employee benefits":4730768,"Payroll taxes":3258970},"Other expenses":{"value":28885668,"Management services":0,"Legal":369298,"Accounting":112302,"Lobbying services":0,"Investment management fees":0,"Other services":3696389,"Advertising":419825,"Office expenses":10595068,"Information technology":173750,"Royalties":0,"Occupancy":5849108,"Travel":366073,"Conferences and meetings":15470,"Interest":2206191,"Payments to affiliates":0,"Depreciation and depletion":3516251,"Insurance":718175,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":847768,"Bad Debt Expense":777778,"Organizations/Memberships":69990},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":64016220,"Management And General Expenses":21492762,"Fundraising Expenses":0}},"Assets":{"value":97563509,"Non-interest bearing cash":3223759,"Savings and temp cash investments":3094537,"Pledges and grants receivable":345216,"Accounts receivable":17130873,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1902983,"Land, building, equipment":30942438,"Investments publicly traded":35291,"Investments other":0,"Investments program related":40551920,"Intangible assets":0,"Other assets":336492},"Liabilities":{"value":69793699,"Sum of Total Liabilities":0,"Accounts payable, accrued":22171269,"Grants payable":0,"Deferred, revenue":544912,"Tax exempt bond liabilities":30045000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":3419185,"Other liabilities":13613333},"Fund balance":{"value":27769810,"Net assets without donor restriction":17546069,"Net assets with donor restriction":10223741,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7486490717431299,"percentile":0.5718545833903957},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.010166490218919723,"percentile":0.4255040935019389},"Liabilities to Assets Ratio":{"score":0.7153668386404594,"percentile":0.0913255674471882},"Operating Reserve Ratio":{"score":1.1409738102132942,"percentile":0.4611021775537618},"Officer Compensation Ratio":{"score":0.028947450222246828,"percentile":0.865419450689044},"Program Expense Growth":{"score":-0.008187638060835471,"percentile":0.29382836861322315},"Revenue Growth":{"score":0.014347407380029837,"percentile":0.4361133765098264},"Asset Growth":{"score":0.0629616218698904,"percentile":0.5740965289317368},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5446578889444703,"percentile":0.4417417625809863}},"source_xml":"202440719349301259_public.xml"},{"Organization":{"value":null,"Person":["PETER MEISEL","BETH ROSENBERG","MICHAEL SHAMES","BECKY HELLER","GREG MARCUS","ADAM WIEDER","JODI ADELMAN","MARILYN ADELSTEIN","DAN BARNETT","SUSAN BASS","MARILYN BEDOL","ALEC BEREZIN","NORA KRASNEY BERMAN","PATTI BERNS","MARILYN BILSKY","HOWARD BOBROW","KEN BRAVO","KERRY CHELM","BARRY CHESLER","KENNETH COHEN","BONNIE COLE","HOWARD DANZINGER","ROBERT DEITZ","MARK DORIS","JACKIE ELSNER","HOWARD EPSTEIN","MORTON EPSTEIN","GOLDIE ERMINE","ALLAN FELBER","MARK FRANKEL","MORTON S FRANKEL","EARL FRANKLIN","SAUL GENUTH","NANCY GLICK","ADRIENNE GOLDBERG","JORDAN GOLDBERG","MADELINE GOLDSTEIN","NOREEN KOPPELMAN GOLDSTEIN","SALLY GOOD","SIDNEY GOOD","BRENT GROVER","HARLAN HERTZ","JACK JAFFE","IRA KAPLAN","JUDY KAUFMAN","TERRI KLINE","AUDREY KURSMAN","ROBERT KWAIT","JORDAN LEFKO","KEITH LIBMAN","WILLIAM LIEBERMAN","IRWIN LOWENSTEIN","MARVIN MANES","MARTIN MARCUS","JOEL MARX","RUTH MAYERS","STANLEY MEISEL","DAVID P MILLER","NORMAN MILLSTEIN","LOREN MINTZ","AMY MORGENSTERN","BONNIE MYERS","DIETER MYERS","DAVID NAGUSKY","MARJORIE NEWMAN","TERRY OZAN","MICHAEL PETERMAN","CHARLENE PRESS","IRVING RABINSKY","RICHARD RIVITZ","DANIEL ROCKER","AMY ROGAT","ENID ROSENBERG","FRAN ROSENTHAL","BETTY ROSSKAMM","FRED ROTHSTEIN","GORDAN SAFRAN","JIM SAMUELS","LAURA SCHARF","HARVEY SCHOLNICK","RICHARD SCHREIBMAN","LEONARD SENKFOR","SONNI SENKFOR","ALVIN A SIEGAL","EILEEN SILL","MARC ALAN SILVERSTEIN","EDWIN SINGER","HARRY SINGER","IVAN SOCLOF","STEVEN SOCLOF","DANIEL STEIGER","SARA STEIN","BRIAN STERN","DAVID STRAUSS","JEFFREY SUSMAN","NEIL TRAMER","PHILIP WASSERSTROM","STEPHEN WEINBERG","JEROME WEINBERGER","JUDITH WEISS","STEVE WIESENBERGER","DANIELLE WILD","JONATHON WISE","JOHN P WOLF","LARRY WYMOR","DARA YANOWITZ","ROBERT ZIMMERMAN","STEVEN RAICHILSON","ROBERT MATITIA","DR W MICHAEL KNIGHT","RICHARD SCHWALBERG","ROSS WILKOFF","JAMES ELEY","RUTH PLAUTZ"],"Title":["PRESIDENT","VICE PRESIDE","VICE PRESIDE","SECRETARY","TREASURER","ASSOCIATE TR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI","CFO","MEDICAL DIRE","ADMINISTRATO","ADMINISTRATO","ASSOC. MED D","DIR. OF REHA"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,796655,304538,398320,369793,293062,205261,196748],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,767845,278737,369036,335309,261537,199253,180811],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,28810,25801,29284,34484,31525,6008,15937]},"Basic":{"value":null,"mission":"Part i, line 1: menorah park center for senior living provides a full spectrum of direct health care services 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.","year":2015,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"WWW.MENORAHPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES NEWBROUGH","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":317,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"27100 CEDAR ROAD, BEACHWOOD, OH, 441221156, USA","city":"BEACHWOOD","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":107,"Number of independent voting members":107,"Number of employees total":1857,"Total Gross UBI":102291,"Net unrelated business taxable income":-14774,"Number of employees":1857,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":75478643,"Contributions":{"value":2110810,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":419235,"Grant revenue":169362,"Related organizations":1522213},"Program revenue":{"value":73334539,"Total revenue":{"value":73334539,"MEDICARE / MEDICAID":39196214,"LICENSED RESIDENTIAL":14576961,"PROGRAM SERVICE FEES":14288516,"APARTMENT RENTAL":5170557,"HOUSEKEEPING SVC & BOOK SALES":102291},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":33294,"Investment income total":33294,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":76428909,"Grant expense":{"value":20348,"Grants to domestic orgs":0,"Grants to domestic individuals":20348,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":53914481,"Current officers":1035727,"Disqualified persons":0,"Other salaries and wages":43775630,"Pension plan contributions":1870993,"Other employee benefits":3624702,"Payroll taxes":3607429},"Other expenses":{"value":22494080,"Management services":0,"Legal":87460,"Accounting":93555,"Lobbying services":0,"Investment management fees":0,"Other services":396058,"Advertising":260727,"Office expenses":10594226,"Information technology":22897,"Royalties":0,"Occupancy":4210843,"Travel":261309,"Conferences and meetings":49092,"Interest":879162,"Payments to affiliates":0,"Depreciation and depletion":4171818,"Insurance":631223,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":384278,"PROPERTY TAXES":301643,"ORGANIZATIONS/MEMBERSHIPS":72529,"FINANCIAL FEES":10106},"All other expenses":451432},"Functional Expenses":{"value":null,"Program Service Expenses":70514284,"Management And General Expenses":5893170,"Fundraising Expenses":21455}},"Assets":{"value":65170029,"Non-interest bearing cash":3773627,"Savings and temp cash investments":8022567,"Pledges and grants receivable":0,"Accounts receivable":7797231,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1533774,"Land, building, equipment":43302873,"Investments publicly traded":737628,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2329},"Liabilities":{"value":65313482,"Sum of Total Liabilities":0,"Accounts payable, accrued":33456631,"Grants payable":0,"Deferred, revenue":2493173,"Tax exempt bond liabilities":19537223,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":9470629,"Unsecured notes loans payable":0,"Other liabilities":355826},"Fund balance":{"value":-143453,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-143453,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9226127249834222,"percentile":0.8060054538277492},"Fundraising Efficiency":{"score":98.38312747611279,"percentile":0.8651061783012047},"Operating Margin":{"score":-0.012589865983679649,"percentile":0.3544366770273743},"Liabilities to Assets Ratio":{"score":1.0022012112346919,"percentile":0.0490900606817396},"Operating Reserve Ratio":{"score":0.8526882020519225,"percentile":0.37978387954227943},"Officer Compensation Ratio":{"score":0.033552448066477045,"percentile":0.8410458954055755},"Program Expense Growth":{"score":0.038880559222635405,"percentile":0.4869768749127036},"Revenue Growth":{"score":0.025768575579132685,"percentile":0.4937801156879164},"Asset Growth":{"score":0.06137930542890307,"percentile":0.5686160276346456},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6408381197146181,"percentile":0.7185531588280337}},"source_xml":"201721309349302507_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["James Newbrough","Brenda Satterfield","Jessica Coleman","Jamie Herbst","Steven Mailer","Diane Liliestedt","Nancy Sutula","Tracy Etling","Alec Berezin","Patti Berns","Alan Blumenthal","Ken Bravo","Howard J Danzinger","Howard Epstein","Ira Kaplan","Judy Kaufman","Noreen Koppelman-Goldstein","Robert Kwait","Keith Libman","William Lieberman","Larry Mack","Greg Marcus","Peter Meisel","Lisa Michel","Beth Rosenberg","Enid Rosenberg","Marc Alan Silverstein","Harry Singer","Cathy Stamler","Neil Tramer","Adam Wieder","Judy Willensky","Ken Marblestone","Fay Margareten-Gross","Cameron Orlean"],"Title":["President & CEO thru 2/21/2023","CFO thru 5/26/2023","VP - Medical Affairs","VP - Human Resources","RN Supervisor","President & COO as of 2/22/2023","VP - Residential Care Services","Dir. of Pharmacy","Trustee","Trustee","Trustee","Trustee","Trustee","Secretary","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Trustee","Associate Treasurer","Trustee","Trustee","Past Board Chair","Trustee","Vice Chair","Board Chair","Trustee","Trustee","Trustee","Vice Chair","Foundation President","Trustee","Trustee"],"Hours":[30.0,30.0,30.0,30.0,50.0,30.0,40.0,50.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,2.0,1.0,2.0,20.0,1.0,1.0,1.0,2.0,2.0,1.0,1.0],"Total Compensation":[677372,386381,324005,264826,214397,213283,208763,186240,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[646685,357718,308288,230794,213539,204571,195267,180011,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[30687,28663,15717,34032,858,8712,13496,6229,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Menorah park center for senior living provides a full spectrum of direct health care services 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 may educational programs to seniors and health care professionals in the general community.","year":2022,"name":"MENORAH PARK CENTER FOR SENIOR LIVING","phone":2168396672,"website":"www.menorahpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Liliestedt","year_formation":1906,"state_legal_domicile":"OH","total_volunteers":160,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"27100 Cedar Road, Beachwood, OH, 441221156, USA","city":"Beachwood","state":"OH","country":"USA","zip_code":441221156},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":1528,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1528,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":86387237,"Contributions":{"value":17376313,"Other contributions":172,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":13020134,"Grant revenue":1982476,"Related organizations":2373531},"Program revenue":{"value":68781723,"Total revenue":{"value":65929230,"Skilled Nursing":37957654,"Licensed Residential":13629253,"Program Service Fees":9916368,"Apartment Rental":4425955},"Total other revenue":2852493,"Unrelated business revenue":0},"Investment income":{"value":229201,"Investment income total":92586,"Net investment gain":136615,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":85508982,"Grant expense":{"value":15053,"Grants to domestic orgs":0,"Grants to domestic individuals":15053,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56608261,"Current officers":867459,"Disqualified persons":0,"Other salaries and wages":46024782,"Pension plan contributions":1726282,"Other employee benefits":4730768,"Payroll taxes":3258970},"Other expenses":{"value":28885668,"Management services":0,"Legal":369298,"Accounting":112302,"Lobbying services":0,"Investment management fees":0,"Other services":3696389,"Advertising":419825,"Office expenses":10595068,"Information technology":173750,"Royalties":0,"Occupancy":5849108,"Travel":366073,"Conferences and meetings":15470,"Interest":2206191,"Payments to affiliates":0,"Depreciation and depletion":3516251,"Insurance":718175,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":847768,"Bad Debt Expense":777778,"Organizations/Memberships":69990},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":64016220,"Management And General Expenses":21492762,"Fundraising Expenses":0}},"Assets":{"value":97563509,"Non-interest bearing cash":3223759,"Savings and temp cash investments":3094537,"Pledges and grants receivable":345216,"Accounts receivable":17130873,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1902983,"Land, building, equipment":30942438,"Investments publicly traded":35291,"Investments other":0,"Investments program related":40551920,"Intangible assets":0,"Other assets":336492},"Liabilities":{"value":69793699,"Sum of Total Liabilities":0,"Accounts payable, accrued":22171269,"Grants payable":0,"Deferred, revenue":544912,"Tax exempt bond liabilities":30045000,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":3419185,"Other liabilities":13613333},"Fund balance":{"value":27769810,"Net assets without donor restriction":17546069,"Net assets with donor restriction":10223741,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7486490717431299,"percentile":0.5718545833903957},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.010166490218919723,"percentile":0.4255040935019389},"Liabilities to Assets Ratio":{"score":0.7153668386404594,"percentile":0.0913255674471882},"Operating Reserve Ratio":{"score":1.1409738102132942,"percentile":0.4611021775537618},"Officer Compensation Ratio":{"score":0.028947450222246828,"percentile":0.865419450689044},"Program Expense Growth":{"score":-0.008187638060835471,"percentile":0.29382836861322315},"Revenue Growth":{"score":0.014347407380029837,"percentile":0.4361133765098264},"Asset Growth":{"score":0.0629616218698904,"percentile":0.5740965289317368},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5446578889444703,"percentile":0.4417417625809863}},"source_xml":"202440719349301259_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}