2025-11-15T11:26:55-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 320048863 JUDSON FOUNDATION JUDS 2167912013 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 KENDRA URDZIK PRESIDENT AND CEO 2167912013 2025-11-13 1 1 DAVID REAPE P00068117 2168311200 2025-11-13 2024 2025-03-06 01:10:19Z KENDRA URDZIK 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 51439472 0 X WWW.JUDSONSMARTLIVING.ORG/FOUNDATION X 2002 OH THE FOUNDATION IS THE FUNDRAISING ORGANIZATION SUPPORTING PROGRAMS, INITIATIVES, FACILITY ENHANCEMENTS, SUBSIDIES AND STRATEGIES, AS DETERMINED BY JUDSON SERVICES, INC BOARD 16 16 0 16 0 0 992462 1324199 0 0 -110251 3581803 89617 86593 971828 4992595 1039108 789045 0 0 270318 365025 0 0 491009 377895 413885 1687321 1567955 -715493 3424640 35618614 38986839 215481 245908 35403133 38740931 THE JUDSON FOUNDATION IS THE 501(C)(3) FUND RAISING ORGANIZATION SUPPORTING MANY OF THE PROGRAMS, NEW INITIATIVES, FACILITY ENHANCEMENTS, RESIDENT SUBSIDIES AND STRATEGIC INITIATIVES, ASDETERMINED BY THE 501(C)(3) PARENT JUDSON SERVICES, INC. BOARD. 0 0 789143 789045 86593 JUDSON FOUNDATION IS ORGANIZED AND OPERATED FOR THE BENEFIT AND SUPPORT OF ITS NOT-FOR-PROFIT SOLE CORPORATE MEMBER, JUDSON SERVICES, INC.(JSI) AND JSI'S NOT-FOR-PROFIT SUBSIDIARIES, JUDSON, JUDSON HOME CARE, AND SOUTH FRANKLIN CIRCLE. JUDSON FOUNDATION PARTNERS WITH INDIVIDUALS, FOUNDATIONS, AND ORGANIZATIONS TO ADVANCE JSI'S MISSION OF CREATING COMMUNITY FOR OLDER ADULTS. JUDSON FOUNDATION HELPS SUPPORT PROGRAMS AND SERVICES THAT CONTRIBUTE TO A VIBRANT AND POSITIVE ATMOSPHERE WITH NEW EXPERIENCES AND OPPORTUNITIES FOR THE OLDER ADULTS ITS RELATED 501(C)(3) ORGANIZATIONS SERVE. 789143 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X COLE WHITING 2167912688 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 RICHARD H BAMBERGER TRUSTEE 1.00 X 0 0 0 THOMAS G BRICK TRUSTEE 1.00 X 0 0 0 CYNTHIA H DUNN TRUSTEE 1.00 X 0 0 0 SAMUEL S HARTWELL TRUSTEE 1.00 2.25 X 0 0 0 ROGER W KALLOCK TRUSTEE 1.00 X 0 0 0 GRETCHEN S LARSON TRUSTEE 1.00 X 0 0 0 THE VERY REV TRACEY LIND TRUSTEE 1.00 2.25 X 0 0 0 BRUCE A LOESSIN TRUSTEE 1.00 X 0 0 0 THOMAS A NOBBE TRUSTEE 1.00 3.25 X 0 0 0 JOHN P SCHNEIDER TRUSTEE 1.00 X 0 0 0 TIMOTHY REYNOLDS CHAIR 1.00 X X 0 0 0 NANCY SHERWIN TRUSTEE 1.00 1.25 X 0 0 0 STEPHEN J STRNISHA TRUSTEE 1.00 X 0 0 0 JAY P CHIP AUWERTER SECRETARY 1.00 2.25 X X 0 0 0 DAVIS YOUNG TRUSTEE 1.00 1.25 X 0 0 0 REX G MASON TREASURER 1.00 2.25 X X 0 0 0 KENDRA URDZIK PRESIDENT/CEO 4.00 38.00 X 0 416900 30195 BRIAN WASSIL VP FINANCE OF JSI/CFO (THRU 10/2024) 4.00 38.00 X 0 242359 9839 BETH EMBRESCIA VP - JUDSON FOUNDATION 40.00 X 166593 0 22717 KATHY JANINI DIR DONOR ENG&COMM&INTERIM VP 40.00 X 112521 0 4500 279114 659259 67251 2 0 1 0 0 1324199 1324199 1266433 1266433 48762247 46446877 2315370 2315370 2315370 TRUST AND OTHER INCOME 900099 86593 86593 86593 4992595 86593 0 3581803 789045 789045 306331 306331 33693 33693 25001 25001 45000 45000 177311 177311 21425 21425 71528 5629 65899 26073 26073 12365 12365 MISCELLANEOUS 60183 98 60085 1567955 789143 287803 491009 165385 665293 635054 774923 3071661 2521840 6952 14347 30134562 33315436 1605000 1695000 35618614 38986839 80924 75634 134557 170274 215481 245908 X 28680791 31624046 6722342 7116885 35403133 38740931 35618614 38986839 X 3424640 -1099520 1012678 X 0 1 X 1 0 X X 3 JUDSON 340714539 10 1 622058 0 JUDSON HOME CARE 341918993 10 1 56700 0 SOUTH FRANKLIN CIRCLE 251924636 10 1 110288 0 3 789046 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3790095 46859 351478 118326 4070106 3086975 289028 414092 3790095 3828326 -618060 123291 3086975 3329956 1250 593340 96220 3828326 3318298 11658 3329956 1.00000 0 0 0 DUE TO RELATED PARTIES 170274 170274 PART V, LINE 4: JUDSON FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR DONOR RESTRICTED ENDOWMENTS THAT ATTEMPT TO PROVIDE A REASONABLY PREDICTABLE STREAM OF FUNDING FOR MEMBER SUBSIDIES AND PROGRAMS SUPPORTED BY ITS ENDOWMENTS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. DONOR RESTRICTED ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED RATES OF INFLATION. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THE TARGET. INVESTMENT OF DONOR RESTRICTED ASSETS IS LIMITED TO A COMBINATION OF CASH AND EQUIVALENTS AND HIGH GRADE FIXED INCOME SECURITIES OR MUTUAL FUNDS. JUDSON FOUNDATION HAS A POLICY OF LIMITING APPROPRIATIONS TO A MAXIMUM OF REALIZED INCOME EARNED ON INVESTMENTS OF DONOR-RESTRICTED ENDOWMENTS. 0 JUDSON 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 340714539 501(C)(3) 622058 0 FMV TO SUPPORT PROGRAMS SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN CIRCLE CLEVELAND OH 44022 251924636 501(C)(3) 110287 0 FMV TO SUPPORT PROGRAMS JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 501(C)(3) 56700 0 FMV TO SUPPORT PROGRAMS X X X X 0 0 0 0 0 0 0 0 0 KENDRA URDZIK PRESIDENT/CEO 0 354186 0 55514 0 7200 0 9400 0 20795 0 447095 0 0 BRIAN WASSIL VP FINANCE OF JSI/CFO (THRU 10/2024) 0 221859 0 20500 0 0 0 9700 0 139 0 252198 0 0 BETH EMBRESCIA VP - JUDSON FOUNDATION 166593 0 0 0 0 0 6900 0 15817 0 189310 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS REVIEWED BY THE BOARD AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY: OFFICERS AND ALL BOARD MEMBERS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE AND ANNUALLY CONDUCTS A REVIEW OF THE COMPENSATION OF THE CEO AND CFO. FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES, COMPENSATION SURVEYS ARE REGULARLY ACQUIRED FROM AN INDEPENDENT OUTSIDE PARTY TO ASSIST IN THE ONGOING REVIEW OF COMPENSATION LEVELS. EXTERNAL BENCHMARK AMOUNTS ARE ALSO USED FOR ALL OFFICERS AND KEY EMPLOYEES. THE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY ALL EXECUTIVE COMMITTEE MEMBERS COMPLETING AN EVALUATION FORM. ALL MEMBERS DISCUSS THE CEO'S PERFORMANCE AND THE EXECUTIVE COMMITTEE THEN MEETS AND DETERMINES THE COMPENSATION BASED ON THE DISCUSSION AND EVALUATIONS. THE COMPENSATION OF THE ORGANIZATION'S CFO IS DETERMINED BY THE CEO SUMMARIZING THE CFO'S PERFORMANCE AND PRESENTING IT TO THE BOARD. THE BOARD CONSIDERS THE CEO'S RECOMMENDATION OF THE CFO'S PERFORMANCE AND DISCUSSES THE RECOMMENDATION WITHOUT THE CFO PRESENT AND REVIEWS AND APPROVES THE CFO'S COMPENSATION, AS APPROPRIATE. THE CEO DETERMINES APPROPRIATE COMPENSATION FOR KEY EMPLOYEES UTILIZING EMPLOYEE EVALUATIONS, INCLUDING PERFORMANCE GOALS ASSESSMENTS. CORPORATE OFFICER'S EXPENSE REIMBURSEMENT POLICY IS THE SAME AS FOR ALL EMPLOYEES. THE ONLY EXCEPTIONS ARE CEO AND OTHER KEY EMPLOYEES ALSO HAVE A CAR ALLOWANCE OF $600 PER MONTH. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERES POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSFERS 922,678. CHANGE IN VALUE OF PERPETUAL TRUSTS 90,000. PAGE 7, PART VII SECTION A, #1A, COLUMN (B) KENDRA URZDIK - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS BRIAN WASSIL - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 HOME CARE SVC OH 501(C)(3) LINE 10 JUD SVCS 0 JUDSON 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 340714539 HEALTH CARE OH 501(C)(3) LINE 10 JUD SVCS 0 JUDSON SERVICES INC 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320051961 SUPPORT SVCS OH 501(C)(3) LINE 12A, I N/A 0 SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 RETIREMENT OH 501(C)(3) LINE 10 JUD SVCS 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 JUDSON B 622058 FMV JUDSON HOMECARE B 56700 FMV JUDSON E 62867 FMV JUDSON R -922678 FMV SOUTH FRANKLIN CIRCLE B 110288 FMV JUDSON HOMECARE E 58625 FMV SOUTH FRANKLIN CIRCLE E 107407 FMV