Jewish Senior Living Group

“The organization does not have "members" by definition of the bylaws; however, the form 990 instructions also define a "member" as any person (including a corporation or other legal entity) who has the right to participate in the organization's governance, including electing members of the governing body. As such, in accordance with the form 990 instructions, jslg has two members: (i) hebrew home for aged disabled dba the san francisco campus for jewish living (sfcjl) and (ii) the jewish home and senior living foundation.”

“A majority of the trustees serving on the board of jslg at any given time shall be trustees appointed by the hebrew home for aged disabled and the jewish home and senior living foundation. The remaining trustees of jslg are then appointed by hebrew home for aged disabled and the jewish home and senior living foundation acting jointly.”

“The form 990 is prepared by an outside tax professional in conjunction with the organization's accounting and finance staff. Management of the organization then reviews the completed form 990 and follows-up with the tax preparation firm to resolve any outstanding questions.”

“The organization regularly monitors and enforces compliance with the conflict of interest policy. Each person who is deemed to have substantial influence over the organization (including trustees, officers, and key employees) signs an annual disclosure statement which affirms that the person has received a copy of the conflict of interest policy, has read and understood the policy, and has agreed to comply with the policy, and discloses any direct or indirect affiliations. All annual disclosure statements are submitted to the secretary. Each employee discloses to the chief executive officer all material facts regarding the affiliation of such employee with any person with whom the organization is considering entering a transaction; the chief executive officer then determines whether a conflict of interest exists for these employees. The chief executive officer and any other person with substantial influence over the organization shall disclose to the board all material facts regarding his or her affiliation with any person with whom the jewish home is considering entering a transaction; the board then determines if a conflict of interest exists for the chief executive officer or person with substantial influence over the organization. If a board member is the individual with which a conflict of interest is being determined, the board member is not allowed to vote on the matter.”

“The board of directors reviews and approves the annual compensation package for the chief executive officer and the chief financial officer based on various factors, including data collected from an independent compensation consultant (who utilizes compensation data obtained from surveys), performance appraisals, and non-profit resources for similar organizations in the same geographical area. The board of trustees approves the chief executive officer's and chief financial officer's employment contract. The chief executive officer reviews and approves the annual compensation for the other executive team members based on various factors, including data collected from an independent compensation consultant (depending on position) who utilizes compensation data obtained from surveys, annual compensation surveys, performance appraisals, and other non-profit resources for similar organizations. The board of trustees approves the annual budget that includes compensation of other officers and key employees.”

“The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

“To conduct or support activities for the benefit, or to carry out the purposes, of a class of organizations (collectively, the "supported charities"): (i) that are described in code sections 501(c)(3) and 509(a)(1) or (a)(2), and (ii) that provide, or promote the provision of jewish living services, facilities and/or aging services in northern california. The supported charities include, without limitation, hebrew home for aged disabled dba san francisco campus for jewish living and the jewish home and senior living foundation. The organization provides services designed to assist the supported charities in their own operations. By providing the services, the organization will help the supported charities maximize utilization of available resources, reduce functional overlaps and duplication of effort, promote economies of scale, and enhance administrative efficiency. The services are provided to the supported charities on terms that are more favorable than the supported charities could obtain in the marketplace.”

“In december 2022, in anticipation of winding down the business, all employees were transferred to hebrew home for aged disabled, a related organization.”

“Contract services: program service expenses 425,514. Management and general expenses 34,500. Fundraising expenses 0. Total expenses 460,014. Consulting and professional fees: program service expenses 44,928. Management and general expenses 2,846. Fundraising expenses 0. Total expenses 47,774. Recruiting services: program service expenses 303,018. Management and general expenses 24,569. Fundraising expenses 0. Total expenses 327,587.”