Hebrew Home for Aged Disabled DBA Jewish Home of San Francisco

“A complete copy of the form 990 is provided to all members of the board of trustees prior to filing with the internal revenue service. Management of the organization reviews the completed form 990 and follows up with the tax return preparation firm to answer any questions prior to filing.”

“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 chief executive officer is compensated by jewish senior living group, a related organization. As such, part vi, section b, line 15a has been marked "no", as mandated by the form 990 instructions. Please reference the disclosure schedule j, part iii included in this form 990 or part vi, section b, line 15a in jewish senior living group's form 990 for a discussion on how jewish senior living group determines compensation for the organization's chief executive officer. 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 organization's audited financial statements are made available upon written or oral request. The governing documents and conflict of interest policy are made available upon request.”

“Hours for daniel ruth, victor meinke, sherrie koshover, michael skaff, and elliot stein appear low as these individuals devote a portion of their time to affiliated organizations not related (by form 990 definitions) to the hebrew home for aged disabled.”

“Other professional fees: program service expenses 187,638. Management and general expenses 125,342. Fundraising expenses 2,616. Total expenses 315,596. Contract services: program service expenses 7,950,832. Management and general expenses 7,515,640. Fundraising expenses 27,112. Total expenses 15,493,584.”

“Change in value of split interest agreements -162,422. Change in beneficial interest in jhslf -1,019,882.”