Totals
- Total revenue
- $24,081,284
- Total expenses
- $23,960,036
- Contributions and grants received
- $416,272
- Grants paid
- $0
- Program service revenue
- $23,207,701
- Investment income
- -$163,442
- Other revenue
- $620,753
- Total assets, end of year
- $11,386,479
- Total liabilities, end of year
- $14,704,327
- Net assets or fund balances, end of year
- -$3,317,848
- Program services expenses (Part IX)
- $20,703,103
- Management and general expenses
- $3,256,933
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $20,703,103
Program services were 86.4% 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
$301,272
-
1f · All other contributions, gifts and grants
$115,000
-
2a · Program service revenue: NET RESIDENT SERVICE REVENUE
total $21,976,823 · related or exempt $21,976,823
-
2b · Program service revenue: ASSISTED LIVING REVENUE
total $1,181,272 · related or exempt $1,181,272
-
2c · Program service revenue: OTHER OPERATING REVENUE
total $49,606 · related or exempt $49,606
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $26,825 · excluded $26,825
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
other assets $0
-
7b · Less cost or other basis and sales expenses
other assets $190,267
-
7c · Gain or loss
securities $0 · other assets -$190,267
-
7d · Net gain or loss
total -$190,267 · excluded -$190,267
-
11a · Other revenue: INSURANCE PROCEEDS
total $620,753 · related or exempt $620,753
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$620,753
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $345,700 · program services $86,426 · management and general $259,274
-
7 · Other salaries and wages
total $12,436,225 · program services $11,019,405 · management and general $1,416,820
-
8 · Pension plan contributions
total $152,059 · management and general $152,059
-
9 · Other employee benefits
total $655,894 · program services $205,543 · management and general $450,351
-
10 · Payroll taxes
total $949,513 · program services $797,781 · management and general $151,732
-
11a · Fees: management
total $33,383 · management and general $33,383
-
11b · Fees: legal
total $322,865 · management and general $322,865
-
11c · Fees: accounting
total $3,270 · management and general $3,270
-
11g · Fees: other
total $3,304,353 · program services $3,223,196 · management and general $81,157 · fundraising $0
-
12 · Advertising and promotion
total $13,179 · program services $5,433 · management and general $7,746
-
13 · Office expenses
total $498,727 · program services $206,471 · management and general $292,256
-
16 · Occupancy
total $1,379,950 · program services $1,375,740 · management and general $4,210
-
17 · Travel
total $1,349 · program services $1,102 · management and general $247
-
19 · Conferences, conventions and meetings
total $29,787 · program services $8,749 · management and general $21,038
-
20 · Interest
total $487,114 · program services $459,526 · management and general $27,588
-
22 · Depreciation, depletion and amortization
total $581,570 · program services $548,633 · management and general $32,937
-
23 · Insurance
total $462,907 · program services $462,907
-
24a · Other expenses: SUPPLIES
total $1,184,842 · program services $1,184,842
-
24b · Other expenses: QUALITY ASSESSMENT FEE
total $1,096,262 · program services $1,096,262
-
24c · Other expenses: COMMUNITY EDUCATION
total $21,087 · program services $21,087
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $8,333 · end of year $24,346
-
2 · Savings and temporary cash investments
beginning of year $1,103,281 · end of year $1,514,365
-
3 · Pledges and grants receivable
beginning of year $0
-
4 · Accounts receivable
beginning of year $2,484,307 · end of year $2,451,516
-
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
-
8 · Inventories for sale or use
beginning of year $87,185 · end of year $140,669
-
9 · Prepaid expenses and deferred charges
beginning of year $517,657 · end of year $560,434
-
10a · Land, buildings and equipment: cost or other basis
$28,504,536
-
10b · Land, buildings and equipment: accumulated depreciation
$23,165,566
-
10c · Land, buildings and equipment, net
beginning of year $4,901,780 · end of year $5,338,970
-
11 · Investments: publicly traded securities
beginning of year $1,171,910 · end of year $955,877
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $1,247,267 · end of year $400,302
-
17 · Accounts payable and accrued expenses
beginning of year $1,952,448 · end of year $2,405,088
-
18 · Grants payable
beginning of year $0
-
19 · Deferred revenue
beginning of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $9,727,608 · end of year $9,274,817
-
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 $2,358,508 · end of year $2,392,064
-
25 · Other liabilities
beginning of year $693,822 · end of year $632,358
-
27 · Net assets without donor restrictions
beginning of year -$3,210,666 · end of year -$3,317,848
-
28 · Net assets with donor restrictions
beginning of year $0
-
29 · Capital stock, trust principal or current funds
beginning of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0
Mission and programs · 2024
Mission
THE ORGANIZATION'S MISSION IS TO OPERATE AND MAINTAIN A HOME FOR THE AGED AND PROVIDE OTHER SERVICES TO SHELTER, PROTECT AND ASSIST THE AGED IN A WARM, HOMELIKE, JEWISH ENVIRONMENT.
Activities or mission (Part I)
OPERATION OF A HOME FOR THE AGED AND PROVISION OF SERVICES TO SHELTER, PROTECT AND ASSIST THE AGED.
-
MENORAH MANOR TAKES CARE OF SENIORS BY PROVIDING A COMPLETE SYSTEM OF CARE WITH PROGRAMS, SUCH AS SKILLED NURSING, ASSISTED LIVING, ADULT DAY CARE, SPECIALIZED ALZHEIMER'S AND DEMENTIA CARE REHABILITATION AT A 180-BED FACILITY IN ST. PETERSBURG, FLORIDA. IN THE CURRENT YEAR, THERE WERE 57,384 RESIDENT DAYS IN SKILLED NURSING, 6,508 RESIDENT DAYS IN ASSISTED LIVING, AND 11,511 PARTICIPANT HOURS IN THE DAYCARE CENTER..
Expenses $20,703,103 · Revenue $23,828,454
As filed on the 2024 return.
Listed in Part VII
-
Adam CurtisADAM CURTIS
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
David Delrahim EsqDAVID DELRAHIM ESQ
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Donna Perryman CPADONNA PERRYMAN CPA
CHIEF EXECUTIVE OFFICER
- Total calculated
- $304,415
- From this org
- $262,976
- From related orgs
- $0
- Other
- $41,439
- Hours/week
- 40 + 10 related
Schedule J breakdown matched by us
- Base
- $262,976
- Bonus
- $0
- Other
- $0
- Deferred
- $41,439
- Nontaxable benefits
- $0
- Filer's total
- $304,415
-
Elizabeth KnowlesELIZABETH KNOWLES
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Eric Ludin EsqERIC LUDIN ESQ
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Howard MillerHOWARD MILLER
IMMEDIATE PAST CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Jake WollmanJAKE WOLLMAN
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Barry KannerBARRY KANNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Bernie SappersteinBERNIE SAPPERSTEIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Colby Masterson JD CFPCOLBY MASTERSON JD CFP
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
John Erik SavitskyJOHN ERIK SAVITSKY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
John LudinJOHN LUDIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Judy BenjaminJUDY BENJAMIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Laura Miller SherLAURA MILLER SHER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Lauren C SalitLAUREN C SALIT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Robert Weisberg PhDROBERT WEISBERG PHD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steve Warren MDSTEVE WARREN MD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steven Levine MDSTEVEN LEVINE MD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Gregory G YannGREGORY G YANN
DIRECTOR OF FINANCE
- Total calculated
- $142,657
- From this org
- $122,364
- From related orgs
- $0
- Other
- $20,293
- Hours/week
- 40
-
Lashawn BanksLASHAWN BANKS
CLINICAL TRAINER
- Total calculated
- $151,752
- From this org
- $138,012
- From related orgs
- $0
- Other
- $13,740
- Hours/week
- 62
Schedule J breakdown matched by us
- Base
- $138,012
- Bonus
- $0
- Other
- $0
- Deferred
- $13,740
- Nontaxable benefits
- $0
- Filer's total
- $151,752
-
Nicole SpencerNICOLE SPENCER
ADMINISTRATOR
- Total calculated
- $158,553
- From this org
- $142,013
- From related orgs
- $0
- Other
- $16,540
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $142,013
- Bonus
- $0
- Other
- $0
- Deferred
- $16,540
- Nontaxable benefits
- $0
- Filer's total
- $158,553
-
Teresa S MassieTERESA S MASSIE
RN
- Total calculated
- $147,310
- From this org
- $125,928
- From related orgs
- $0
- Other
- $21,382
- Hours/week
- 51
-
Ursula Mims WilsonURSULA MIMS WILSON
LPN
- Total calculated
- $139,512
- From this org
- $134,446
- From related orgs
- $0
- Other
- $5,066
- Hours/week
- 62
-
Robert J BechtROBERT J BECHT
FORMER CHIEF EXECUTIVE OFFICER
- Total calculated
- $433,270
- From this org
- $411,411
- From related orgs
- $0
- Other
- $21,859
- Hours/week
- 40 + 10 related
Schedule J breakdown matched by us
- Base
- $411,411
- Bonus
- $0
- Other
- $0
- Deferred
- $21,859
- Nontaxable benefits
- $0
- Filer's total
- $433,270
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 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4a · Severance or change-of-control payment
Answered no
- 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
The filer's explanations (Part III)
- Schedule J, Part I, Line 4a Severance or change-of-control payment
- ROBERT BECHT SEPARATED FROM SERVICE IN MAY 2024 FROM THE MENORAH MANOR FOUNDATION, INC. WEEKLY SEVERANCE PAYMENTS TOTALING $6,365 BEGAN BEING PAID TO ROBERT ON JUNE 7, 2024 AND CONTINUED UNTIL MARCH 21, 2025. ADDITIONALLY, INSURANCE PAYMENTS TOTALING $3,524 A MONTH WERE MADE ON ROBERT'S BEHALF FROM JUNE 2024 THROUGH MARCH 2025. THE TOTAL OF THE WEEKLY SEVERANCE PAYMENTS FROM JUNE 2024 THROUGH MARCH 2025 WERE $242,000 AND THE TOTAL MONTHLY INSURANCE PAYMENTS FOR THAT TIME WERE $28,194.
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.
-
501(c)(3) · PROVIDE SUPPORT FOR CHARITIES CARING FOR THE ELDERLY · FL
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 15 May 2026
- IRS schema version
- 2024v5.1
- Source object
- 202601359349306725
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