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Nonprofiteer
← JUDSON

Form 990 for tax year 2023

Filed by JUDSON.

Totals

Total revenue
$30,669,589
Total expenses
$32,511,983
Contributions and grants received
$3,445,878
Grants paid
$549,248
Program service revenue
$24,982,257
Investment income
$485,395
Other revenue
$1,756,059
Total assets, end of year
$68,854,458
Total liabilities, end of year
$93,287,123
Net assets or fund balances, end of year
-$24,432,665
Program services expenses (Part IX)
$27,474,274
Management and general expenses
$5,026,367
Fundraising expenses
$11,342
Program service expenses (Part III)
$27,474,274

Program services were 84.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $522,504

  • 1e · Government grants (contributions)

    $2,685,898

  • 1f · All other contributions, gifts and grants

    $237,476

  • 2a · Program service revenue: RESIDENTIAL FEES

    total $24,865,465 · related or exempt $24,865,465

  • 2b · Program service revenue: PRF - PROVIDER RELIEF FUNDS

    total $116,792 · related or exempt $116,792

  • 3 · Investment income

    total $336,668 · excluded $336,668

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $38,572

  • 6c · Rental income or loss

    real property $38,572 · personal property $0

  • 6d · Net rental income or loss

    total $38,572 · excluded $38,572

  • 7a · Gross sales of assets other than inventory

    securities $119,875 · other assets $236,435

  • 7b · Less cost or other basis and sales expenses

    securities $117,914 · other assets $89,668

  • 7c · Gain or loss

    securities $1,961 · other assets $146,767

  • 7d · Net gain or loss

    total $148,727 · related or exempt $146,767 · excluded $1,960

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MANAGEMENT FEE

    total $1,628,123 · related or exempt $1,628,123

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $89,364 · related or exempt $89,364

  • 11e · Other revenue, total

    $1,717,487

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,510 · program services $1,510

  • 2 · Grants to domestic individuals

    total $547,738 · program services $547,738

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $814,518 · management and general $814,518

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $11,846,201 · program services $9,536,507 · management and general $2,309,694

  • 8 · Pension plan contributions

    total $159,669 · program services $131,688 · management and general $27,981

  • 9 · Other employee benefits

    total $707,538 · program services $533,257 · management and general $174,281

  • 10 · Payroll taxes

    total $1,267,627 · program services $954,822 · management and general $312,805

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $122,618 · program services $99,933 · management and general $22,685

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $2,843,889 · program services $2,675,525 · management and general $168,364

  • 12 · Advertising and promotion

    total $466,702 · management and general $466,702

  • 13 · Office expenses

    total $1,020,570 · program services $855,295 · management and general $159,991 · fundraising $5,284

  • 14 · Information technology

    total $231,172 · program services $157,715 · management and general $70,205 · fundraising $3,252

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,740,719 · program services $1,733,255 · management and general $7,464

  • 17 · Travel

    total $103,816 · program services $67,144 · management and general $35,044 · fundraising $1,628

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $25,603 · program services $18,243 · management and general $7,033 · fundraising $327

  • 20 · Interest

    total $2,489,867 · program services $2,471,682 · management and general $18,135 · fundraising $50

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,587,706 · program services $4,574,814 · management and general $12,824 · fundraising $68

  • 23 · Insurance

    total $311,121 · management and general $311,121

  • 24a · Other expenses: SUPPLIES

    total $1,717,782 · program services $1,707,646 · management and general $9,843 · fundraising $293

  • 24b · Other expenses: THERAPY FEES (PROG)

    total $860,040 · program services $859,641 · management and general $398 · fundraising $1

  • 24c · Other expenses: REPAIRS & MAINT

    total $302,154 · program services $300,331 · management and general $1,742 · fundraising $81

  • 24d · Other expenses: FRANCHISE TAX

    total $182,903 · program services $182,903 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $160,520 · program services $64,625 · management and general $95,537 · fundraising $358

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,291,944 · end of year $6,382,223

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,578,526 · end of year $1,881,399

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $99,436 · end of year $85,186

  • 9 · Prepaid expenses and deferred charges

    beginning of year $363,968 · end of year $348,997

  • 10a · Land, buildings and equipment: cost or other basis

    $139,637,365

  • 10b · Land, buildings and equipment: accumulated depreciation

    $88,729,909

  • 10c · Land, buildings and equipment, net

    beginning of year $49,227,682 · end of year $50,907,456

  • 11 · Investments: publicly traded securities

    beginning of year $9,391,584 · end of year $7,580,812

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $991,738 · end of year $950,496

  • 15 · Other assets

    beginning of year $769,582 · end of year $717,889

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,507,889 · end of year $5,405,170

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $8,943,636 · end of year $11,176,074

  • 20 · Tax-exempt bond liabilities

    beginning of year $51,680,497 · end of year $51,551,770

  • 21 · Escrow or custodial account liability

    beginning of year $270 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $26,523,966 · end of year $25,154,109

  • 27 · Net assets without donor restrictions

    beginning of year -$32,035,349 · end of year -$27,715,893

  • 28 · Net assets with donor restrictions

    beginning of year $3,093,551 · end of year $3,283,228

Mission and programs · 2023

Mission

TO CREATE A CARING COMMUNITY FOR OLDER ADULTS FOR CONNECTION, ENGAGEMENT AND SUPPORT. OUR VALUES ARE REFLECTED IN OUR PROGRAMS AND SERVICES THROUGH RESPECTING INDIVIDUALS, ENSURING QUALITY, EMBRACING DIVERSITY, MAINTAINING INTEGRITY, VALUING PARTNERSHIPS, ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING COMMUNITY INVOLVEMENT, PRACTICING SOUND BUSINESS PRINCIPLES AND UPHOLDING OUR COMMITMENT TO OUR NOT FOR PROFIT MISSION.

Activities or mission (Part I)

To create a caring community for older adults for connection, engagement and support.

  • Judson operates two retirement communities (Judson Park and Judson Manor) each providing independent and assisted living options, with Judson Park also offering skilled nursing care. Judson also offers a wide menu of educational, cultural, performing arts and fitness programs. Judson's communities, both located in the University Circle cultural area of Cleveland, Ohio, have many interactive programs with University Circle institutions including the "artist in residence programa unique relationship with Case Western Reserve University. Judson also offers personal assistance to its residents through Judson Home Care (an affiliated 501(c)(3) organization) home care and Smart Living at Home programs for those who want home management support and the opportunity to use Judson services while living in their greater community residences.

    Expenses $27,127,916 · Revenue $26,729,411

  • Judson's wellness programs at both Judson Park and Judson Manor provide older adults with opportunities to achieve optimum levels of independence and focus on key components of daily life. The staff is specially trained to understand the needs and goals of older adults striving to live healthy and engaged lives.

    Expenses $346,358 · Revenue $117,100

As filed on the 2023 return.

Listed in Part VII

  • Kendra Urdzik

    PRESIDENT/CEO

    Total calculated
    $388,768
    From this org
    $382,029
    From related orgs
    $0
    Other
    $6,739
    Hours/week
    15 + 27 related

    Schedule J breakdown matched by us

    Base
    $339,966
    Bonus
    $42,063
    Other
    not reported
    Deferred
    $6,600
    Nontaxable benefits
    $139
    Filer's total
    $388,768

  • Brian Wassil

    VP FINANCE JSI/CFO

    Total calculated
    $219,480
    From this org
    $215,040
    From related orgs
    $0
    Other
    $4,440
    Hours/week
    15 + 27 related

    Schedule J breakdown matched by us

    Base
    $203,707
    Bonus
    $11,333
    Other
    not reported
    Deferred
    $4,301
    Nontaxable benefits
    $139
    Filer's total
    $219,480

  • Stacy Kelly

    DIRECTOR OF NURSING

    Total calculated
    $215,400
    From this org
    $118,262
    From related orgs
    $0
    Other
    $97,138
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $112,162
    Bonus
    $6,100
    Other
    not reported
    Deferred
    $2,421
    Nontaxable benefits
    $94,717
    Filer's total
    $215,400

  • Cindy Struk

    VP OF HEALTH SERVICES/CHCO

    Total calculated
    $206,270
    From this org
    $201,871
    From related orgs
    $0
    Other
    $4,399
    Hours/week
    26 + 23 related

    Schedule J breakdown matched by us

    Base
    $201,871
    Bonus
    not reported
    Other
    not reported
    Deferred
    $4,260
    Nontaxable benefits
    $139
    Filer's total
    $206,270

  • Dianna Huckestein

    VP OF MARKETING & SALES

    Total calculated
    $180,596
    From this org
    $176,761
    From related orgs
    $0
    Other
    $3,835
    Hours/week
    26 + 16 related

    Schedule J breakdown matched by us

    Base
    $161,761
    Bonus
    $15,000
    Other
    not reported
    Deferred
    $3,696
    Nontaxable benefits
    $139
    Filer's total
    $180,596

  • William E Fehrenbach

    VP OF PROJECT MANAGEMENT

    Total calculated
    $179,654
    From this org
    $175,807
    From related orgs
    $0
    Other
    $3,847
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $155,807
    Bonus
    $20,000
    Other
    not reported
    Deferred
    $3,708
    Nontaxable benefits
    $139
    Filer's total
    $179,654

  • Pamela Trevis

    SALES DIRECTOR

    Total calculated
    $138,054
    From this org
    $133,162
    From related orgs
    $0
    Other
    $4,892
    Hours/week
    40

  • Russel Rudolph

    NURSE

    Total calculated
    $130,330
    From this org
    $130,191
    From related orgs
    $0
    Other
    $139
    Hours/week
    52.75

  • Barbara L Hawley

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Sonja Rajki

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1.25 related

  • Douglas Wang

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.25 related

  • Timothy Reynolds

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Samuel S Hartwell

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Jay P Chip Auwerter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1.25 related

  • Judy Bodenhamer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Kevin Shaw

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2.25 related

  • Thomas Nobbe

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.25 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
12 July 2024
IRS schema version
2023v5.1
Source object
202433119349301013

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