2024-08-13T17:34:46-05:00 2023-09-30 Forvis Mazars LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-10-01 752411609 The Legacy Senior Communities Foundation % SCOTT SNORTON LEGA 9724686176 8260 Manderville Lane Suite 300 Dallas TX 75231 Scott Snorton CFO 9724686176 2024-08-15 true Noelle Alberto P01704142 9727028262 2022 2024-08-08 14:25:15Z MELISSA ORTH 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 8100029 false X N/A X 1991 TX RAISE FUNDS FOR CREATION AND CONTINUATION OF AN ENDOWMENT. INVEST RAISED FUNDS. DISTRIBUTE FUNDS TO ENHANCE AFFILIATES' ABILITY TO PROVIDE A CONTINUUM OF CARE. 18 17 2 17 0 0 2059952 5894680 0 0 1127099 2120979 -59142 84370 3127909 8100029 2069514 2284688 0 0 150300 155625 0 0 81136 303993 149740 2523807 2590053 604102 5509976 17375162 22285661 191757 2498 17183405 22283163 RAISE FUNDS FOR CREATION AND CONTINUATION OF AN ENDOWMENT. INVEST RAISED FUNDS. DISTRIBUTES FUNDS TO ENHANCE AFFILIATES' ABILITY TO PROVIDE A CONTINUUM OF CARE TO SENIORS AND THEIR FAMILIES. false false 2284688 2284688 24310 DISTRIBUTIONS TO THE LEGACY SENIOR COMMUNITIES, INC., THE LEGACY WILLOW BEND,INC., THE LEGACY MIDTOWN PARK, INC., AND THE LEGACY AT HOME, FOR GENERAL SUPPORT OF ELDER CARE FACILITIES. 2284688 true true false false false false false false false true true false false false false false false true false false false false false false true false false true false true false false false false false false false false false false false false false true true false false false true X 8 0 true 2 true false false false false false false false false false false false false X 18 17 false false true false false true false true true false false false true true true true true true true false X SCOTT SNORTON 9724686176 8260 MANDERVILLE LANE SUITE 400 DALLAS TX 75231 Melissa Orth LSC President/CEO 4.0 36.0 X X 0 556363 22248 Terry Purchal CFO 5.0 35.0 X 0 247383 20779 Laura Zych Senior Director of Finance 5.0 35.0 X 0 153644 12239 Andrea Statman Senior Director Development 20.0 20.0 X 0 140416 2103 SANDY KAUFMAN CHAIR 1.0 1.0 X X 0 0 0 CAROL AARON TRUSTEE 1.0 2.0 X 0 0 0 SANDY DONSKY TRUSTEE 1.0 0.0 X 0 0 0 LINDA GARNER TRUSTEE 1.0 2.0 X 0 0 0 MARION GLAZER TRUSTEE 1.0 2.0 X 0 0 0 AARON HANDLER TRUSTEE 1.0 0.0 X 0 0 0 AMY KORENVAES TRUSTEE 1.0 2.0 X 0 0 0 Bradley Laye TRUSTEE 1.0 2.0 X 0 0 0 Sharon Levin TRUSTEE 1.0 2.0 X 0 0 0 Nate Levine TRUSTEE 1.0 0.0 X 0 0 0 Stuart Morse TRUSTEE 1.0 0.0 X 0 0 0 Dan Prescott TRUSTEE 1.0 1.0 X 0 0 0 Jeff Rasansky TRUSTEE 1.0 0.0 X 0 0 0 Helene Rudberg TRUSTEE 1.0 1.0 X 0 0 0 Cindy Spechler TRUSTEE 1.0 0.0 X 0 0 0 Fraser Marcus LSC CHAIR 1.0 4.0 X X 0 0 0 Irving Prengler LSC Chair Elect 1.0 4.0 X X 0 0 0 Harley Cohen SECRETARY 1.0 4.0 X X 0 0 0 0 1097806 57369 0 false true false 0 499010 637927 4757743 5894680 0 789860 789860 0 10060 10060 0 0 0 1331119 1331119 1331119 1331119 50000 637927 0 50000 50000 0 0 0 0 0 0 SUNDRY INCOME 900099 24310 24310 24310 8100029 24310 2181039 2284688 2284688 0 0 0 0 0 126056 60336 65720 10894 5214 5680 18675 8939 9736 0 0 0 3045 3045 0 0 35456 35456 83000 83000 0 26916 26916 254 254 0 0 0 0 0 0 0 1069 1069 0 2590053 2284688 224229 81136 416801 1109165 0 0 200000 3372536 84667 69167 0 0 0 0 7730000 8110000 0 0 14423 164122 5500 5500 1069 0 8567701 8600367 72925 72925 0 0 0 0 287576 787379 17375162 22285661 12498 2498 0 0 0 0 0 0 0 0 0 0 0 0 0 0 179259 0 191757 2498 X 13419432 14499616 3763973 7783547 17183405 22283163 17375162 22285661 5509976 -410218 X false true X true false X X X 3 THE LEGACY WILLOW BEND INC 202803956 10 true 595677 0 THE LEGACY AT HOME INC 272578115 10 true 102237 0 THE LEGACY MIDTOWN PARK INC 472890521 10 true 1586774 0 3 2284688 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3064888 443775 97219 3411444 1368850 -222287 1146563 1134595 234255 1368850 1081835 50000 2760 1134595 997985 50000 33850 1081835 1.00000 false false 5500 5500 0 0 SCHEDULE D, PART V, LINE 4 USE OF ORGANIZATION'S ENDOWMENT FUNDS: MONIES ARE TO BE USED TO SUPPORT ORGANIZATIONS ENGAGED IN PROVIDING CARE FOR THE AGED IN THE JEWISH COMMUNITY IN NORTH TEXAS, PRIMARILY THROUGH AFFILIATES OF THE LEGACY SENIOR COMMUNITIES, INC., A TEXAS NON-PROFIT CORPORATION. SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART V, COLUMN A BEGINNING OF YEAR BALANCE: WE ARE RESTATING THE BEGINNING BALANCE OF THE ENDOWMENTS FOR THE CURRENT YEAR TO INCLUDE THE ECHAD ENDOWMENT FUND. THIS FUND HAS NOT BEEN INCLUDED IN THE SCHEDULE IN THE PAST, BUT IS A PERMANENTLY RESTRICTED ENDOWMENT HELD BY THE FOUNDATION TO SERVE ITS EXEMPT PURPOSE. YES! 2023 687927 637927 50000 0 687927 637927 50000 50000 Schedule G, Part II, Line 4-9 Direct Fundraising Expenses: IN 2023, The Legacy Senior Communities Foundation hosted the YES! 2023 fundraising event. The Expenses for this event were not recognized until after the 2023 fiscal year ended, SO the direct expenses in COLUMN (a) Have BEEN LEFT BLANK. Direct Expenses from to this event: Rent/Facility Costs $129,793 Food & Beverages 73,487 Entertainment 15,000 Other Direct Expenses 142,988 ------------ Total $361,267 true The Legacy at Home Inc 8260 Manderville Lane SUITE 300 Dallas TX 75231 272578115 501(c)(3) 102237 GRATEFUL HEARTS Resident Assistance The Legacy Willow Bend Inc 8260 Manderville Lane SUITE 300 Dallas TX 75231 202803956 501(c)(3) 595677 GRATEFUL HEARTS resident assistance The Legacy Midtown Park Inc 8260 Manderville Lane SUITE 300 Dallas TX 75231 472890521 501(c)(3) 1586774 GRATEFUL HEARTS resident assistance 3 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANTS IN THE UNITED STATES: THE ORGANIZATION HAS ESTABLISHED CRITERIA, LIMITS AND FORMAL PAPERWORK AND PROCEDURES FOR GRANT APPLICANTS. THE APPLICANTS ARE REVIEWED AND THE RECORDS ARE MAINTAINED AND APPLIED INTERNALLY. false true false false false false false false false Melissa Orth LSC President/CEO 556363 0 0 9150 13098 578611 0 Terry Purchal CFO 246493 400 490 7681 13098 268162 0 Laura Zych Senior Director of Finance 152973 400 271 4632 7607 165883 0 SCHEDULE J, PART I, LINE 4B NONQUALIFIED RETIREMENT PLAN PARTICIPATION: THE 457(F) IS A DEFERRED COMPENSATION PLAN THAT ALLOWS LEGACY TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVE WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE COMPANY UNTIL DISTRIBUTED. MELISSA ORTH PARTICIPATES IN THE 457(F) PLAN BUT NO PAYMENTS WERE MADE IN FY 2023. SCHEDULE J, PART I, LINE 3 ESTABLISH COMPENSATION: THE LEGACY SENIOR COMMUNITIES INC, USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - APPROVAL BY MANAGEMENT or BOARD OF THE LEGACY SENIOR COMMUNITIES, INC. FORM 990, PART VI, SECTION A, LINE 7A DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS: THE TRUSTEES SHALL BE ELECTED COLLECTIVELY BY THE GOVERNING BOARDS OF THE FOLLOWING NONPROFIT CORPORATIONS, THE LEGACY WILLOW BEND, INC., LEGACY MIDTOWN PARK, INC. AND LEGACY AT HOME, INC.; ALL OF WHICH ARE SUPPORTED ORGANIZATIONS OF THE FOUNDATION AND THE LEGACY SENIOR COMMUNITIES, INC. THE GOVERNING BOARDS OF THE LEGACY WILLOW BEND INC., LEGACY MIDTOWN PARK, INC. AND LEGACY AT HOME INC., SHALL COLLECTIVELY ELECT A SIMPLE MAJORITY OF THE TRUSTEES, AND THE LEGACY SENIOR COMMUNITIES, INC. SHALL ELECT THE REMAINING TRUSTEES INCLUDING THE CHAIRMAN OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE 990 IS REVIEWED BY MANAGEMENT, AN EXTERNAL TAX FIRM, THE AUDIT AND RISK MANAGEMENT COMMITTEE OF THE LEGACY SENIOR COMMUNITIES AND THE BOARD OF TRUSTEES OF THE LEGACY SENIOR COMMUNITIES. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING CONFLICT OF INTEREST POLICY: MANAGEMENT MONITORS THE POLICY AND MAY DISCLOSE POTENTIAL CONFLICTS TO THE AUDIT AND RISK MANAGEMENT COMMITTEE OF THE LEGACY SENIOR COMMUNITIES FOR EVALUATION AND RECOMMENDATION FOR ACTION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART V, LINE 2A NUMBER OF EMPLOYEES: THE SOLE MEMBER, LEGACY SENIOR COMMUNITIES INC, IS THE COMMON PAYMASTER AND ISSUES ALL W-2S OF THE FOUNDATION. HOWEVER, SALARIES EXPENSES ARE ALLOCATED TO THE FOUNDATION ON THE FUNCTIONAL EXPENSE SCHEDULE, SO WE HAVE REPORTED AN AMOUNT ON PART V, LINE 2A. FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS FOR DETERMINING COMPENSATION: EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED ANNUALLY BY MANAGEMENT BASED UPON LOCAL MARKET COMPETITION, AND ALSO BY THAT PERSON'S PRIOR EXPERIENCE AND COMPENSATION. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES WAS DETERMINED BY MANAGEMENT BASED UPON LOCAL MARKET COMPETITION, AND BY THAT PERSON'S PRIOR EXPERIENCE AND COMPENSATION. TOP MANAGEMENT APPROVES THE COMPENSATION OF CERTAIN OFFICERS AND KEY EMPLOYEES. ALL COMPENSATION REVIEWS ARE DOCUMENTED IN THE EMPLOYEE FILE OR CONTRACT. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: THE BYLAWS WERE AMENDED SEPTEMBER 2023. THE UPDATED BYLAWS CLARIFIED THE DIFFERENCE IN GOVERNANCE POWERS BETWEEN THE ORGANIZATION'S BOARD AND THE BOARD OF THE SOLE MEMBER, LEGACY SENIOR COMMUNITIES, INC. THE LEGACY SENIOR COMMUNITIES INC 8260 MANDERVILLE LANE ste 300 DALLAS TX 75231 030435268 MGMT SVCS TX 501(C)(3) 12C NA false THE LEGACY AT HOME INC 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 272478115 HOME HEALTH TX 501(C)(3) 10 LSC true THE LEGACY WILLOW BEND INC 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 202803956 RETIREMENT CO TX 501(C)(3) 10 LSC true THE LEGACY MIDTOWN PARK INC 8260 MANDERVILLE LANE STE 300 DALLAS TX 75231 472890521 RETIREMENT CO TX 501(C)(3) 10 LSC true false true false true false false false false false false false true false false false true false true true