2026-05-15T11:18:39+00:00 2025-06-30 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-07-01 592653608 MENORAH MANOR FOUNDATION 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 2026-05-16 2024 2025-03-06 01:10:19Z GREGORY G YANN 255 59TH STREET NORTH ST PETERSBURG FL 33710 1728202 false X WWW.MENORAHLIFE.ORG X 1986 FL THE ORGANIZATION PROVIDES SUPPORT FOR CHARITIES CARING FOR THE ELDERLY. 21 20 0 18 0 369032 745577 94617 91383 601574 772114 -9692 23820 1055531 1632894 1622153 301272 0 0 0 153510 526393 638973 2148546 940245 -1093015 692649 15657476 16124837 1271647 475757 14385829 15649080 MENORAH MANOR FOUNDATION, INC. WAS ORGANIZED FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT FOR THE RESIDENTS AND PROGRAMS OF MENORAH MANOR, INC. AND OTHER PUBLICLY SUPPORTED CHARITIES PROVIDING SERVICES FOR THE ELDERLY. false false 527573 301272 91383 MENORAH MANOR FOUNDATION, INC. PROVIDES FINANCIAL SUPPORT FOR THE RESIDENTS AND PROGRAMS OF MENORAH MANOR, INC., A 501(C)(3) ORGANIZATION THAT PROVIDES CARE FOR THE ELDERLY. IN THE CURRENT YEAR, THE FILING ORGANIZATION CONTRIBUTED $301,272 TO SUPPORT THE PROGRAMS AND SERVICES OF MENORAH MANOR, INC. 527573 true true false false false false false false false true false false false false true true true false 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 false false true false false false false true 0 0 0 false false false false false false false false false false false false X 21 20 true 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 ANN V SOBLE CHAIR 1.0 0 X X 0 0 0 DONNA PERRYMAN CPA CHIEF EXECUTIVE OFFICER 10.0 40.0 X X 0 262976 41439 KATHLEEN BUNS VICE CHAIR 1.0 0 X X 0 0 0 NANCY CLARK MILLER TREASURER 1.0 0 X X 0 0 0 SARAH FELD SECRETARY 1.0 0 X X 0 0 0 SUSIE KLEMOW BERMAN PAST CHAIR 1.0 0 X X 0 0 0 BARBARA SAMSON GUTERMAN TRUSTEE 1.0 0 X 0 0 0 JACKIE KANNER TRUSTEE 1.0 0 X 0 0 0 JASANDRA BERMAN TRUSTEE 1.0 0 X 0 0 0 JOEL BERMAN ESQ TRUSTEE 1.0 0 X 0 0 0 JON WEINMAN DDS TRUSTEE 1.0 0 X 0 0 0 JUDI GORDON TRUSTEE 1.0 0 X 0 0 0 LINDA REIMER TRUSTEE 1.0 0 X 0 0 0 LOIS PARDOLL TRUSTEE 1.0 0 X 0 0 0 MELINDA LEBOWITZ TRUSTEE 1.0 0 X 0 0 0 PAUL SAMSON TRUSTEE 1.0 0 X 0 0 0 PHYLLIS WERNER TRUSTEE 1.0 0 X 0 0 0 RONI IGEL TRUSTEE 1.0 0 X 0 0 0 ROSS FELSHER JD MBA TRUSTEE 1.0 0 X 0 0 0 SHELLEY LYNN TRUSTEE 1.0 0 X 0 0 0 VIVIAN LURIE TRUSTEE 1.0 0 X 0 0 0 ROBERT J BECHT FORMER CHIEF EXECUTIVE OFFICER 10.0 40.0 X 0 411411 21859 0 674387 63298 0 true true false 0 284672 460905 745577 GIFT SHOP REVENUE 459420 91383 91383 0 0 0 0 91383 511681 511681 0 0 260433 0 260433 0 260433 260433 119128 284672 95308 23820 23820 0 0 0 0 0 1632894 91383 0 795934 X 301272 301272 14000 14000 91062 91062 384175 126857 133003 124315 24808 24808 4786 4786 11457 11457 ADMINISTRATIVE EXPENSES 58213 58213 SUPPLIES 21097 21097 SPECIAL EVENTS 17347 17347 DONOR RECOGNITION 11848 11848 180 180 0 0 940245 527573 259162 153510 1506101 1400943 149226 141470 0 0 0 0 0 0 0 0 13953044 14543319 0 0 49105 39105 15657476 16124837 0 0 1271647 475757 1271647 475757 X 12548409 13458304 1837420 2190776 14385829 15649080 15657476 16124837 692649 570602 0 X false true true false X X 1 MENORAH MANOR INC 592269292 9 true 301272 0 1 301272 0 true false false false false false false false false false false false false false false false Schedule A, Part IV, Section C, Line 1 Majority director detail ARTICLE II OF THE FILING ORGANIZATION'S ARTICLES OF INCORPORATION PROVIDE THAT THE PURPOSE OF THE FILING ORGANIZATION IS TO PROVIDE FINANCIAL SUPPORT FOR MENORAH MANOR, INC. (THE SUPPORTED ORGANIZATION). THE OFFICERS AND CERTAIN TRUSTEES OF THE FILING ORGANIZATION ARE ALSO OFFICERS AND TRUSTEES OF THE SUPPORTED ORGANIZATION. THROUGH THIS OVERLAP OF OFFICERS AND TRUSTEES, MANAGEMENT OF THE FILING ORGANIZATION WAS VESTED IN THE SAME PERSONS THAT MANAGE ITS SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1378362 5581 25000 1358943 1547348 985 169971 1378362 2271061 4980 -12067 716626 1547348 2203843 6825 20124 -40269 2271061 2215604 15609 32728 60098 2203843 0.1353 0.76 0.1047 false false Federal Income Taxes ANNUITY PAYMENT LIABILITY 182322 DUE TO MENORAH AND SUBSIDIARIES 293435 475757 X 2150957 570602 0 570602 1580355 91062 -38523 52539 1632894 887706 38523 38523 849183 91062 0 91062 940245 Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATION IS A SUPPORTING ORGANIZATION OF MENORAH MANOR, INC., A RELATED ORGANIZATION THAT IS ALSO EXEMPT UNDER IRC SECTION 501(C)(3). THE FOUNDATION'S ENDOWMENT CONSISTS OF SEVERAL FUNDS ESTABLISHED FOR BOTH A) CAPITAL APPRECIATION TO ASSURE ITS BENEFICIARY'S LONG-TERM VIABILITY AND SPECIAL, HIGH-QUALITY SERVICES, AND B) CURRENT INCOME TO SUPPORT THE ANNUAL OPERATING EXPENSES OF ITS BENEFICIARIES AND THE FOUNDATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF FLORIDA AND HAS BEEN GRANTED RECOGNITION OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE FOUNDATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND THESE FINANCIAL STATEMENTS CONTAIN NO PROVISION OR LIABILITY FOR INCOME TAXES. AS OF JUNE 30, 2025, WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR ITS FEDERAL INCOME TAX RETURNS PRIOR TO 2022. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - -38523 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 38523 40TH ANNIVERSARY GALA 403800 284672 119128 9980 4000 47184 10077 24067 0 0 403800 284672 119128 9980 4000 47184 10077 24067 95308 23820 true MENORAH MANOR INC 255 59TH STREET NORTH ST PETERSBURG FL 33710 592269292 501(C)(3) 301272 TO COVER MENORA MANOR'S SPECIAL PROGRAMS, CAPITAL NEEDS, CASH DEFICITS AND DEBT SERVICE NEEDS. 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS ARE GENERALLY MADE ONLY TO THE SUPPORTED ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3) AND OTHER ORGANIZTIONS EXEMPT UNDER 501(C)(3). ACCORDINGLY, THE FILING ORGANIZATION HAS NOT ESTABLISHED SPECIFIC PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES AS THE FILING ORGANIZATION DOES NOT HAVE A GRANT MAKING PROGRAM THAT WOULD NECESSITATE SUCH PROCEDURES. true false false false false false false false false DONNA PERRYMAN CPA CHIEF EXECUTIVE OFFICER 0 262976 0 0 0 0 0 41439 0 0 0 304415 0 0 ROBERT J BECHT FORMER CHIEF EXECUTIVE OFFICER 0 411411 0 0 0 0 0 21859 0 0 0 433270 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation MENORAH MANOR FOUNDATION, INC'S PERSONNEL ARE EMPLOYED BY MENORAH MANOR, INC., A RELATED 501(C)(3) ORGANIZATION. THAT ORGANIZATION USES THE FOLLOWING TO ESTABLISH COMPENSATION FOR MENORAH MANOR FOUNDATION, INC'S CEO: COMPENSATION COMMITTEE; INDEPENDENT COMPENSATION CONSULTANT; FORM 990 OF OTHER ORGANIZATIONS; WRITTEN EMPLOYMENT CONTRACT; COMPENSATION SURVEY OR STUDY; AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. 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. THE SEVERANCE WAS PAID BY MENORAH MANOR, INC. A RELATED 501(C)(3) ORGANIZATION. 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. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE CEO AND CFO ARE COMPENSATED BY MENORAH MANOR, INC., A RELATED 501(C)(3) ORGANIZATION. THE BOARD OF TRUSTEES OF MENORAH MANOR, INC. DETERMINES THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER AND OTHER OFFICERS OF THE FILING ORGANIZATION. 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 2 Family/business relationships amongst interested persons BARBARA SAMSON GUTERMAN AND PAUL SAMSON - Family relationship, JOEL BERMAN, JASANDRA BERMAN, AND SUSIE BERMAN - Family relationship 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 BOARD, WILL 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. 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 SALARIES AND BENEFITS ALLOCATION - Total Expense: 384175, Program Service Expense: 126857, Management and General Expenses: 133003, Fundraising Expenses: 124315; MENORAH MANOR INC 255 9TH STREET NORTH ST PETERSBURG FL 33710 592269292 SHELTER, PROTECT, AND PROVIDE SERVICES TO THE AGED. FL 501(c)(3) 10 NA false false true false true true false false false false false false false false false false true false false false