2026-05-15T11:44:29-05:00 2025-06-30 331498605 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-07-01 340714443 MENORAH PARK CENTER FOR SENIOR LIVING MENO 6142043970 425 WEST NEW ENGLAND AVENUE 300 WINTER PARK FL 32789 JODI NADERHOFF CFO 6142043970 2026-05-12 1 1 AMY CIMINELLO P00796388 6148493000 2026-04-16 2024 2025-03-06 01:10:19Z HARRY SINGER 425 WEST NEW ENGLAND AVENUE 300 WINTER PARK FL 32789 5325461 0 X X 1906 OH THE ORGANIZATION SOLD ITS OPERATIONS IN DECEMBER 2023 AND IS NOW IN WINDUP MODE. IT IS NO LONGER CONDUCTING NEW BUSINESS, FOCUSING INSTEAD ON SETTLING REMAINING ASSETS AND LIABILITIES AND CLOSING OUT EXISTING MATTERS. 7 7 733 7 0 0 1265314 0 34243526 0 43839040 1570852 0 3754609 79347880 5325461 11635 0 0 0 25245252 420840 0 0 0 19414528 4589868 44671415 5010708 34676465 314753 56301026 34401709 35276945 11812875 21024081 22588834 THE ORGANIZATION SOLD ITS OPERATIONS IN DECEMBER 2023 AND IS NOW IN WINDUP MODE. IT IS NO LONGER CONDUCTING NEW BUSINESS, FOCUSING INSTEAD ON SETTLING REMAINING ASSETS AND LIABILITIES AND CLOSING OUT EXISTING MATTERS. 0 0 0 0 1126008 THE ORGANIZATION SOLD ITS OPERATIONS IN DECEMBER 2023 AND IS NOW IN WINDUP MODE. IT IS NO LONGER CONDUCTING NEW BUSINESS, FOCUSING INSTEAD ON SETTLING REMAINING ASSETS AND LIABILITIES AND CLOSING OUT EXISTING MATTERS. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 X 41 0 1 733 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JODI NADERHOFF 6142043970 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 X HARRY SINGER CHAIRMAN 1.00 1.00 X X 0 0 0 ADAM WIEDER TREASURER 1.00 1.00 X X 0 0 0 MARC SILVERSTEIN SECRETARY 1.00 1.00 X X 0 0 0 LARRY MACK TRUSTEE 1.00 1.00 X 0 0 0 PETER MEISEL TRUSTEE 1.00 1.00 X 0 0 0 IDELLE WOLF BOARD MEMBER 1.00 0.00 X 0 0 0 IRA KAPLAN BOARD MEMBER 1.00 0.00 X 0 0 0 JODI NADERHOFF CFO 1.00 2.00 X 0 0 0 DIANE LILIESTEDT PRESIDENT & COO - FORMER 0.00 0.00 X 277144 0 63 ISAAC LIFSCHUTZ VP - OPERATIONS - FORMER 0.00 0.00 X 152308 0 0 429452 0 63 2 1 1 0 SOLIC HOLDINGS LLC DBA SOLIC CAPITAL AD 425 W NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 FINANCIAL & BUSINESS PLANNING 710304 ROLF MARTIN LANG LLP PO BOX 72194 CLEVELAND OH 441910002 LEGAL ADVISORY SERVICES 291886 EXPENSE CONSULTING LLC 811 BLUE HILLS AVE BLOOMFIELD CT 06002 CONSULTING 161001 3 1570852 1570852 VENDOR SETTLEMENTS 900099 2514791 2514791 RECOVERED BAD DEBTS 900099 1126008 1126008 REPAYMENTS RECEIVED 900099 113028 113028 782 782 3754609 5325461 1126008 0 4199453 X 94421 94421 2903 2903 323516 323516 278885 278885 612274 612274 799 799 29220 29220 540000 540000 22136 22136 3106554 3106554 5010708 0 5010708 0 4415560 2909636 49947396 30922961 1897915 569112 40155 0 56301026 34401709 23547182 6355513 220317 159090 2594655 1761828 8914791 3536444 35276945 11812875 X 21024081 22588834 21024081 22588834 56301026 34401709 X 314753 1250000 X 0 0 0 X 5948198 13293867 17376313 1265314 0 37883692 65997276 68202384 68781723 34131524 1126008 238238915 136615 42757448 0 42894063 71945474 81496251 86294651 78154286 1126008 319016670 0 0 0 319016670 365711 -2352 92586 1081592 1570852 3108389 365711 -2352 92586 1081592 1570852 3108389 2628601 2628601 72311185 81493899 86387237 79235878 5325461 324753660 0.98230 0.99580 0.00960 0.00420 X 0 NOTES PAYABLE 2621653 ESTIMATED THIRD PARTY SETTLEMENTS 914791 3536444 X X X 0 0 0 0 0 0 0 0 0 DIANE LILIESTEDT PRESIDENT & COO - FORMER 277115 0 0 0 29 0 0 0 63 0 277207 0 0 0 ISAAC LIFSCHUTZ VP - OPERATIONS - FORMER 152308 0 0 0 0 0 0 0 0 0 152308 0 0 0 FORM 990, PART V, LINE 2A THE ORGANIZATION HAD NO EMPLOYEES DURING THE FISCAL YEAR ENDED JUNE 30, 2025. FORMS W2 WERE ISSUED DURING CALENDAR YEAR 2024 FOR PAYMENTS RELATED TO PRIOR YEAR REGULAR WAGES AND ACCRUED PTO PAYOUTS. RELATED AMOUNTS ARE REPORTED IN PART IX, AS APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B A SUB-COMMITTEE OF THE MENORAH PARK CENTER FOR SENIOR LIVING AUDIT COMMITTEE (A RELATED ORGANIZATION) AND AN INDEPENDENT CPA FIRM, AS THE BOARD DESIGNEES, REVIEW THE FORM 990 PRIOR TO SUBMISSION. SENIOR MANAGEMENT REVIEWS AND APPROVES THE FORM WHILE COMPLETING AND OVERSEEING THE PROCESS FOR COMPLETION. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, MENORAH PARK SENDS A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL TRUSTEES AND OFFICERS. THESE "KEY INDIVIDUALS" ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WHERE THE INTERESTS OF MENORAH PARK AND THE KEY INDIVIDUAL (OR SPOUSE OR OTHER FAMILY MEMBER OF THE KEY INDIVIDUAL) COULD POTENTIALLY BE IN CONFLICT. THE CONFLICT OF INTEREST POLICY IS RENEWED ANNUALLY. NON-COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY COULD RESULT IN DISCIPLINARY ACTION INCLUDING REMOVAL FROM ASSOCIATION WITH MENORAH PARK. THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED BY THE MENORAH PARK COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15 MENORAH PARK HAD A STANDING COMPENSATION COMMITTEE REVIEW FOR REASONABLENESS WITH SIMILAR ORGANIZATIONS, THE SALARIES OF THE EXECUTIVE DIRECTOR AND TOP LEVEL, KEY MANAGEMENT STAFF OF THE ORGANIZATION. THE SALARIES PAID IN JANUARY AND FEBRUARY 2024 WERE REVIEWED BY THE COMPENSATION COMMITTEE THAT WAS IN PLACE UNDER THE PRECLOSING FY2024 GOVERNANCE STRUCTURE. THIS COMMITTEE USED PUBLISHED SURVEYS, PURCHASED COMPENSATION COMPARISON INFORMATION AND INDUSTRY CONSULTANTS TO ASSESS THE REASONABLENESS AND COMPETITIVENESS OF EXECUTIVE COMPENSATION WITH SIMILAR HEALTHCARE ORGANIZATIONS UNDER SIMILAR SITUATIONS. EMPLOYEE SENIORITY AND PERFORMANCE WERE ALSO CONSIDERED IN MAKING SALARY DETERMINATIONS. DISCUSSIONS AND DECISIONS OF THE COMMITTEE WERE DOCUMENTED IN ITS MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 MENORAH PARK MAINTAINS COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL REPORTS. COPIES OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(D). FORM 990, PART IX, LINE 11G CONSULTING SERVICES RELATED TO MENORAH PARK'S WINDING DOWN OPERATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 612,274. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 612,274. FORM 990, PART XI, LINE 9: DISTRIBUTION FROM AFFILIATED ORGANIZATION 1,250,000. R H MYERS APARTMENTS LLC 27200 CEDAR RD BEACHWOOD OH 44122 340714443 IL APARTMENTS OH 0 0 MENORAH PARK CENTER FOR SENIOR LIVING MONTEFIORE HOME 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 340714360 SKILLED NURSING FACILITY OH 501(C)3 LINE 10 MENORAH PARK CENTER FOR SENIOR LIVING 1 MONTEFIORE HOUSING CORPORATION 425 WEST NEW ENGLAND AVE SUITE 300 WINTER PARK FL 32789 311501393 ASSISTED LIVING & SKILLED NURSING OH 501(C)3 LINE 12B, II MONTEFIORE HOME 1 MONTEFIORE FOUNDATION 275701 SCIENCE PARK DR BEACHWOOD OH 44122 341788055 FUNDRAISING OH 501(C)3 LINE 7 MONTEFIORE HOME 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0