Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $1,624,154

• 1f · All other contributions, gifts and grants

  $10,000

• 2a · Program service revenue: NET RESIDENT SERVICE REVENUE

  total $21,153,888 · related or exempt $21,153,888

• 2b · Program service revenue: ASSISTED LIVING REVENUE

  total $1,082,279 · related or exempt $1,082,279

• 2c · Program service revenue: OTHER OPERATING REVENUE

  total $59,431 · related or exempt $59,431

• 3 · Investment income

  total $25,813 · excluded $25,813

• 7a · Gross sales of assets other than inventory

  other assets $5,500

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

  other assets $0

• 7c · Gain or loss

  other assets $5,500

• 7d · Net gain or loss

  total $5,500 · excluded $5,500

• 8a · Fundraising events: gross income

  $0

• 8a · Fundraising events: contributions included on line 1c

  $9,167

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $685,030 · management and general $685,030

• 7 · Other salaries and wages

  total $11,292,515 · program services $10,157,662 · management and general $1,134,853

• 8 · Pension plan contributions

  total $158,316 · management and general $158,316

• 9 · Other employee benefits

  total $702,699 · program services $141,614 · management and general $561,085

• 10 · Payroll taxes

  total $892,225 · program services $728,089 · management and general $164,136

• 11b · Fees: legal

  total $155,636 · management and general $155,636

• 11c · Fees: accounting

  total $38,904 · management and general $38,904

• 11g · Fees: other

  total $4,471,003 · program services $4,397,285 · management and general $73,718

• 12 · Advertising and promotion

  total $16,527 · program services $2,301 · management and general $14,226

• 13 · Office expenses

  total $532,049 · program services $236,404 · management and general $295,645

• 16 · Occupancy

  total $1,011,024 · program services $1,008,403 · management and general $2,621

• 17 · Travel

  total $1,637 · program services $1,553 · management and general $84

• 19 · Conferences, conventions and meetings

  total $33,603 · program services $7,613 · management and general $25,990

• 20 · Interest

  total $503,895 · program services $475,357 · management and general $28,538

• 22 · Depreciation, depletion and amortization

  total $670,590 · program services $632,611 · management and general $37,979

• 23 · Insurance

  total $414,442 · program services $414,442

• 24a · Other expenses: SUPPLIES

  total $1,258,015 · program services $1,258,015

• 24b · Other expenses: QUALITY ASSESSMENT FEE

  total $1,073,694 · program services $1,073,694

• 24c · Other expenses: COMMUNITY EDUCATION

  total $2,429 · program services $2,429

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,410 · end of year $8,333

• 2 · Savings and temporary cash investments

  beginning of year $2,314,147 · end of year $1,103,281

• 4 · Accounts receivable

  beginning of year $2,263,693 · end of year $2,484,307

• 8 · Inventories for sale or use

  beginning of year $84,616 · end of year $87,185

• 9 · Prepaid expenses and deferred charges

  beginning of year $418,809 · end of year $517,657

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

  $27,573,583

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

  $22,671,803

• 10c · Land, buildings and equipment, net

  beginning of year $4,958,165 · end of year $4,901,780

• 11 · Investments: publicly traded securities

  beginning of year $1,293,344 · end of year $1,171,910

• 15 · Other assets

  beginning of year $788,657 · end of year $1,247,267

• 17 · Accounts payable and accrued expenses

  beginning of year $2,065,046 · end of year $1,952,448

• 20 · Tax-exempt bond liabilities

  beginning of year $10,156,416 · end of year $9,727,608

• 23 · Secured mortgages and notes payable

  beginning of year $2,322,583 · end of year $2,358,508

• 25 · Other liabilities

  beginning of year $844,081 · end of year $693,822

• 27 · Net assets without donor restrictions

  beginning of year -$3,264,285 · end of year -$3,210,666

The filer's explanations (Part III)

PART I, LINE 4B

MENORAH MANOR, INC. MAINTAINS TWO EMPLOYEE DEFERRED COMPENSATION PLANS OPEN TO CERTAIN KEY EMPLOYEES UNDER INTERNAL REVENUE CODE 457(B) AND 457(F). THE 457 PLANS PROVIDE, AMONG OTHER THINGS, FOR VOLUNTARY CONTRIBUTIONS TO BE MADE BY ELIGIBLE PARTICIPANTS. THE FOLLOWING AMOUNTS WERE PAID WITH RESPECT TO A NON-QUALIFIED PLAN FOR THE CALENDAR YEAR 2023: NAME 457(B) CONTRIBUTION ROBERT BECHT $31,886 DONNA PERRYMAN $10,000