2026-05-15T11:16:56+00:00 2025-06-30 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-07-01 592269292 Menorah Manor Inc MENO 7273452775 255 59TH STREET NORTH ST PETERSBURG FL 33710 GREGORY G YANN DIRECTOR OF FINANCE 7273452775 2026-05-15 true true Peter Gubler P00190185 4077405400 2026-05-15 2024 2025-03-06 01:10:19Z GREGORY G YANN 255 59TH STREET NORTH ST PETERSBURG FL 33710 24271551 false X WWW.MENORAHLIFE.ORG X 1981 FL OPERATION OF A HOME FOR THE AGED AND PROVISION OF SERVICES TO SHELTER, PROTECT AND ASSIST THE AGED. 18 17 473 47 0 1634154 416272 22295598 23207701 31313 -163442 620753 23961065 24081284 0 0 13730785 14539391 0 0 10183448 9420645 23914233 23960036 46832 121248 11521720 11386479 14732386 14704327 -3210666 -3317848 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. false false 20703103 0 23828454 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.. 20703103 true true false false false false false false true false true false false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false false true 12 0 true 473 true false false false false false false false false false false false false X 18 17 false false false false false false false true true false false false true true true true true true true true false false X DONNA PERRYMAN 7273023702 255 59TH STREET NORTH ST PETERSBURG FL 33710 ADAM CURTIS VICE CHAIR 1.0 0 X X 0 0 0 DAVID DELRAHIM ESQ CHAIR 1.0 0 X X 0 0 0 DONNA PERRYMAN CPA CHIEF EXECUTIVE OFFICER 40.0 10.0 X X 262976 0 41439 ELIZABETH KNOWLES TREASURER 1.0 0 X X 0 0 0 ERIC LUDIN ESQ VICE CHAIR 1.0 0 X X 0 0 0 HOWARD MILLER IMMEDIATE PAST CHAIR 1.0 0 X X 0 0 0 JAKE WOLLMAN SECRETARY 1.0 0 X X 0 0 0 BARRY KANNER TRUSTEE 1.0 0 X 0 0 0 BERNIE SAPPERSTEIN TRUSTEE 1.0 0 X 0 0 0 COLBY MASTERSON JD CFP TRUSTEE 1.0 0 X 0 0 0 JOHN ERIK SAVITSKY TRUSTEE 1.0 0 X 0 0 0 JOHN LUDIN TRUSTEE 1.0 0 X 0 0 0 JUDY BENJAMIN TRUSTEE 1.0 0 X 0 0 0 LAURA MILLER SHER TRUSTEE 1.0 0 X 0 0 0 LAUREN C SALIT TRUSTEE 1.0 0 X 0 0 0 ROBERT WEISBERG PHD TRUSTEE 1.0 0 X 0 0 0 STEVE WARREN MD TRUSTEE 1.0 0 X 0 0 0 STEVEN LEVINE MD TRUSTEE 1.0 0 X 0 0 0 GREGORY G YANN DIRECTOR OF FINANCE 40.0 0 X 122364 0 20293 LASHAWN BANKS CLINICAL TRAINER 62.0 0 X 138012 0 13740 NICOLE SPENCER ADMINISTRATOR 40.0 0 X 142013 0 16540 TERESA S MASSIE RN 51.0 0 X 125928 0 21382 URSULA MIMS WILSON LPN 62.0 0 X 134446 0 5066 ROBERT J BECHT FORMER CHIEF EXECUTIVE OFFICER 40.0 10.0 X 411411 0 21859 1337150 0 140319 17 true true false FUNCTIONAL PATHWAYS OF TENNESSEE LLC 10133 SHERRILL BLVD SUITE 200 KNOXVILLE TN 37932 REHABILITATION THERAPY SERVICES 1271270 ZEST CULINARY SERVICES 600 CRESCENT BLVD A RIDGELAND MS 39157 DIETARY SERVICES 374108 NURSEDASH 2700 POST OAK BOULEVARD 21ST FLOOR HOUSTON TX 77056 MEDICAL STAFFING 264449 GALE HEALTHCARE SOLUTIONS PO BOX 4729 WINTER PARK FL 32793 MEDICAL STAFFING 127267 4 301272 115000 416272 NET RESIDENT SERVICE REVENUE 623000 21976823 21976823 ASSISTED LIVING REVENUE 623000 1181272 1181272 OTHER OPERATING REVENUE 900099 49606 49606 0 0 0 0 23207701 26825 26825 0 0 0 190267 0 -190267 -190267 -190267 INSURANCE PROCEEDS 900099 620753 620753 0 0 0 0 620753 24081284 23828454 0 -163442 X 345700 86426 259274 12436225 11019405 1416820 152059 152059 655894 205543 450351 949513 797781 151732 33383 33383 322865 322865 3270 3270 3304353 3223196 81157 0 13179 5433 7746 498727 206471 292256 1379950 1375740 4210 1349 1102 247 29787 8749 21038 487114 459526 27588 581570 548633 32937 462907 462907 SUPPLIES 1184842 1184842 QUALITY ASSESSMENT FEE 1096262 1096262 COMMUNITY EDUCATION 21087 21087 0 0 0 0 23960036 20703103 3256933 0 8333 24346 1103281 1514365 0 2484307 2451516 0 0 0 0 87185 140669 517657 560434 28504536 23165566 4901780 5338970 1171910 955877 0 0 1247267 400302 11521720 11386479 1952448 2405088 0 0 9727608 9274817 0 0 2358508 2392064 693822 632358 14732386 14704327 X -3210666 -3317848 0 0 0 -3210666 -3317848 11521720 11386479 X 121248 -228430 X false true true false X 3315500 3391709 2123600 1634154 416272 10881235 15628457 17631807 21399044 22295598 23207701 100162607 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18943957 21023516 23522644 23929752 23623973 111043842 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 111043842 699 128 248 25753 26825 53653 0 0 0 0 0 699 128 248 25753 26825 53653 0 0 0 0 0 15652 27216 0 0 620753 663621 18960308 21050860 23522892 23955505 24271551 111761116 0.99358 0.99933 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 15652.0, COLUMN B - 27216.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 42868.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 620753.0, COLUMN F - 620753.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 30963 0 0 30963 false 957848 957848 15568642 13190284 2378358 11383503 9975282 1408221 594543 594543 5338970 Federal Income Taxes RESIDENT DEPOSITS 277014 EMPLOYEE BENEFIT LIABILITY 355344 632358 X 23852854 -228430 -228430 24081284 0 0 24081284 23960036 0 0 23960036 0 0 23960036 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement MENORAH PROVIDES A CASH MANAGEMENT SERVICE TO ITS RESIDENTS, AS REQUIRED BY REGULATIONS. THESE FUNDS REMAIN THE SOLE PROPERTY OF EACH RESIDENT, TO BE DISBURSED ONLY AS REQUESTED AND, ACCORDINGLY, THESE FUNDS ARE EXCLUDED FROM THESE CONSOLIDATED FINANCIAL STATEMENTS. MENORAH HAS A FIDUCIARY DUTY OF ACCOUNTABILITY FOR THESE FUNDS. AT JUNE 30, 2025 AND 2024, THESE FUND BALANCES WERE APPROXIMATELY $31,000. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MENORAH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES PURSUANT TO CORRESPONDING FLORIDA LAW. INCOME EARNED IN THE FURTHERANCE OF MENORAH'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO INCOME TAX PROVISION OR LIABILITY HAS BEEN PROVIDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, WITH FEW EXCEPTIONS, MENORAH IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR ITS FEDERAL INCOME TAX RETURNS PRIOR TO 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN FV OF INTEREST RATE SWAP - -228430 X X X X X X true false false false false false false false false DONNA PERRYMAN CPA CHIEF EXECUTIVE OFFICER 262976 0 0 0 0 0 41439 0 0 0 304415 0 0 0 ROBERT J BECHT FORMER CHIEF EXECUTIVE OFFICER 411411 0 0 0 0 0 21859 0 0 0 433270 0 0 0 LASHAWN BANKS CLINICAL TRAINER 138012 0 0 0 0 0 13740 0 0 0 151752 0 0 0 NICOLE SPENCER ADMINISTRATOR 142013 0 0 0 0 0 16540 0 0 0 158553 0 0 0 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. A CITY OF ST PETERSBURG HEALTH FACILITIES AUTHORITY 2014-10-01 32100000 SEE SUPPLEMENTAL INFORMATION false false false A 22722482 0 32100000 0 0 0 200000 0 31900000 0 0 0 true false true true A false false false false false false 0 0 0.0 false false 0 false false A false true false false false false 0 false false false 0 false false false A true Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE THE BOND PROCEEDS WILL BE USED FOR (1) FINANCING AND REFINANCING, INCLUDING THROUGH REIMBURSEMENT, OF ALL OR A PORTION OF THE COST OF THE ACQUISITION, CONSTRUCTION AND EQUIPPING OF CERTAIN CAPITAL PROJECTS TO BE OWNED AND OPERATED BY MANORAH MANOR, INC, (2) REFINANCING CERTAIN LOANS FROM SUNTRUST BANK, (3) REFUNDING THE REFUNDING REVENUE AND REVENUE BONDS, SERIES 2009 AND 2012 PREVIOUSLY ISSUED BY THE AUTHORITY, (4) FUNDING AN OPERATING RESERVE AND REGULATORY RESERVE FUND AND, (5) FINANCING THE COSTS OF ISSUANCE OF THE SERIES 2014 BONDS. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER, OTHER OFFICERS AND KEY EMPLOYEES. THE BOARD OF TRUSTEES IS INDEPENDENT WITH RESPECT TO COMPENSATION ARRANGEMENTS BEING CONSIDERED. THE BOARD OF TRUSTEES UTILIZES A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, SALARY SURVEYS AND REVIEWS THE FORM 990 OF OTHER COMPARABLE ORGANIZATIONS. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CEO AND A MEMBER OF THE EXECUTIVE COMMITTEE, AS DESIGNEES OF THE GOVERNING BOARD, CONDUCT A COMPREHENSIVE REVIEW OF THE FORM 990 PRIOR TO FILING THE RETURN WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S CONFLICT-OF-INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, ALL LEVELS OF STAFF, CONSULTANTS AND VOLUNTEERS, AND ANY OTHER INDIVIDUAL WITH FIDUCIARY RESPONSIBILITY TO THE ORGANIZATION. IT IS THE RESPONSIBILITY OF ALL PERSONS COVERED TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES WHEN DETERMINED. THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. THE BOARD OF TRUSTEES REVIEWS ACTUAL CONFLICTS THAT ARE IDENTIFIED BY THE DISCLOSURE PROCESS AND DETERMINES WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO THE ORGANIZATION. THE PERSON WITH THE CONFLICT OF INTEREST WILL BE EXCLUDED FROM DISCUSSION AND APPROVAL OF SUCH TRANSACTION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 11g Other Fees CONSULTING FEES - Total Expense: 127792, Program Service Expense: 124792, Management and General Expenses: 3000, Fundraising Expenses: ; CONTRACT SERVICES - Total Expense: 78157, Program Service Expense: , Management and General Expenses: 78157, Fundraising Expenses: ; DIETARY SERVICES - Total Expense: 1087135, Program Service Expense: 1087135, Management and General Expenses: , Fundraising Expenses: ; THERAPY & MEDICAL SERVICES - Total Expense: 2011269, Program Service Expense: 2011269, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FAIR VALUE OF INTEREST RATE SWAP - -228430; Total - -228430; MENORAH MANOR FOUNDATION INC 255 59TH STREET NORTH ST PETERSBURG FL 33710 592653608 PROVIDE SUPPORT FOR CHARITIES CARING FOR THE ELDERLY FL 501(c)(3) Type II NA false false false true true true false false false false false false false false false false false true false false