2023-11-13T14:17:19-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2022-01-01 043237982 SPECTRUM HOME HEALTH AND HOSPICE CARE INC SPEC 4135676211 770 CONVERSE ST LONGMEADOW MA 011061786 JENNIFER SANTERRE CFO 9784715100 2023-11-10 1 JENNIFER SANTERRE 999009999 0 DANIELLE NIHILL P01350943 7819821001 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ADAM BERMAN 240 LYNNFIELD ST PEABODY MA 01960 2684412 0 X WWW.JGSLIFECARE.ORG X 1994 MA TO PROVIDE HOSPICE AND HEALTH CARE TO ELDERLY PEOPLE IN THEIR HOME. 15 14 35 19 0 0 65436 239152 2426359 2445260 0 0 0 0 2491795 2684412 0 0 0 0 1187072 1432972 0 0 0 1072411 1316108 2259483 2749080 232312 -64668 823258 920991 561383 723784 261875 197207 TO PROVIDE HOSPICE AND HEALTH CARE TO ELDERLY PEOPLE IN THEIR HOMES. 0 0 895203 0 831467 PROVIDE IN-HOME PHYSICAL THERAPY, SPEECH THERAPY, OCCUPATIONAL THERAPY, AND GENERAL NURSING CARE DUTIES TO AID IN THE TRANSITION OF PATIENTS FROM HOSPITAL STAYS. 1177839 0 1613793 OPERATE A HOSPICE. 2073042 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 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 1 0 0 0 1 9 0 1 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JENNIFER SANTERRE 9787415100 240 LYNNFIELD ST PEABODY MA 01960 BARRY BERMAN CEO EMERITUS-CHIEF PHILANTHROPY OFFICER 1.00 39.00 X 0 710834 34696 ADAM BERMAN PRESIDENT AND CEO 1.00 39.00 X X 0 437435 38700 ELIZABETH MULLEN COO 1.00 39.00 X 0 254480 22345 JENNIFER SANTERRE CFO 1.00 39.00 X 0 180450 19098 RONILO ANGLO CHIEF CLINICAL OFFICER 1.00 39.00 X 0 243790 34290 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 1.00 39.00 X 0 202188 20595 THERESA HALLIDAYBURRI CHIEF BUSINESS DEVELOPMENT OFFICER 1.00 39.00 X 0 190248 5726 KATHERINE SANTOS VP OF STRATEGY & OPERATION 1.00 39.00 X 0 189802 16017 AMY SANDERS DIRECTOR OF MARKETING 1.00 39.00 X 0 182633 4623 STUART ANFANG CHAIR 1.00 7.00 X X 0 0 0 RUDY D'AGOSTINO TREASURER 1.00 5.00 X X 0 0 0 CAROL CASARTELLO CLERK 1.00 5.00 X X 0 0 0 SUSAN GOLDSMITH DIRECTOR 1.00 7.00 X 0 0 0 CHRISTOPHER CARR DIRECTOR 1.00 5.00 X 0 0 0 MICHELE FEINSTEIN DIRECTOR 1.00 5.00 X 0 0 0 GERALD LAZARUS DIRECTOR 1.00 5.00 X 0 0 0 JODIE DITUSA DIRECTOR 1.00 5.00 X 0 0 0 MARTHA FINKEL DIRECTOR 1.00 5.00 X 0 0 0 PETER GREENBERG DIRECTOR 1.00 5.00 X 0 0 0 RICHARD HALPERN DIRECTOR 1.00 5.00 X 0 0 0 STEVEN DANE DIRECTOR 1.00 5.00 X 0 0 0 JAMES ROSENTHAL DIRECTOR 1.00 5.00 X 0 0 0 SUSAN KLINE DIRECTOR 1.00 5.00 X 0 0 0 0 2591860 196090 3 0 1 0 JEWISH NURSING HOME OF WESTERN MA INC 770 CONVERSE ST LONGMEADOW MA 01105 HOSPICE CARE SERVICES 369970 1 239152 239152 PROGRAM SERVICE REVENU 621610 2445260 2445260 2445260 2684412 2445260 0 0 1221874 977043 244831 116063 110001 6062 95035 90283 4752 122187 122187 1050 1050 27614 27614 27031 24500 2531 18927 4093 14834 70962 66459 4503 81916 81420 496 23730 23730 1194 1013 181 1399 1119 280 2000 1600 400 140807 117208 23599 NURSING SUPPLIES & EXPE 669650 669650 BAD DEBT EXPENSE 239557 239557 OTHER EXPENSES 10842 3129 7713 PRIOR YEAR EXPENSE ADJU -122758 -98206 -24552 2749080 2073042 676038 0 371665 92879 418832 314475 27761 54722 269654 269654 0 0 5000 458915 823258 920991 303163 717055 6729 239152 0 19068 0 561383 723784 X 261875 197207 261875 197207 823258 920991 -64668 0 X 0 1 X 1 1 1 X 155020 65436 239152 459608 2233272 3626515 3083138 2426359 2445260 13814544 2233272 3626515 3238158 2491795 2684412 14274152 0 0 0 14274152 1048 1048 2234320 3626515 3238158 2491795 2684412 14275200 0.99990 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 269654 269654 0 0 SOFTWARE, NET 3000 DUE FROM RELATED PARTIES 455915 458915 X PART X, LINE 2: JGS AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) AND APPLICABLE STATE STATUTES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE INCOME TAX RETURNS OF JGS AND ITS AFFILIATES ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. X X X 0 0 0 0 0 0 0 0 0 BARRY BERMAN CEO EMERITUS-CHIEF PHILANTHROPY OFFI 0 684007 0 0 0 26827 0 0 0 34696 0 745530 0 0 ADAM BERMAN PRESIDENT AND CEO 0 421850 0 0 0 15585 0 0 0 38700 0 476135 0 0 ELIZABETH MULLEN COO 0 254480 0 0 0 0 0 0 0 22345 0 276825 0 0 JENNIFER SANTERRE CFO 0 180450 0 0 0 0 0 0 0 19098 0 199548 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 0 243790 0 0 0 0 0 0 0 34290 0 278080 0 0 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 0 202188 0 0 0 0 0 0 0 20595 0 222783 0 0 THERESA HALLIDAYBURRI CHIEF BUSINESS DEVELOPMENT OFFICER 0 190248 0 0 0 0 0 0 0 5726 0 195974 0 0 KATHERINE SANTOS VP OF STRATEGY & OPERATION 0 189802 0 0 0 0 0 0 0 16017 0 205819 0 0 AMY SANDERS DIRECTOR OF MARKETING 0 182633 0 0 0 0 0 0 0 4623 0 187256 0 0 PART I, LINE 3 THE CEO IS PAID FROM A RELATED ORGANIZATION. PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE ARRANGES FOR A SALARY STUDY TO BE PERFORMED. THE STUDY INCLUDES THE EXECUTIVE SALARIES OF COMPARABLY-SIZED COMPANIES IN THE INDUSTRY. THE BOARD OF DIRECTORS THEN CONSIDERS THE FINDINGS OF THE STUDY IN SETTING THE CEO'S COMPENSATION. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. SOME OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED THROUGH THE USE OF SALARY STUDIES OR OTHER DATA AND ADJUSTED BASED ON THE EMPLOYEE'S YEARS OF EXPERIENCE AND RESPONSIBILITIES BY A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, CHIEF PHILANTHROPHY OFFICER HAVE A FAMILY RELATIONSHIP (RELATED ENTITY). SUSAN GOLDSMITH, DIRECTOR OF SPECTRUM HOME HEALTH AND HOSPICE CARE, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. GERALD LAZARUS, DIRECTOR OF SPECTRUM HOME HEALTH AND HOSPICE CARE, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE, INC. EFFECTIVE SEPTEMBER 4, 2018. CHELSEA JEWISH LIFECARE, INC. PROVIDED MANAGEMENT SERVICES WHICH INCLUDED THE FOLLOWING RESPONSIBILITIES: 1) KEY PERSONNEL MANAGEMENT 2) PERSONNEL OVERSIGHT (EMPLOYEES & ADMINISTRATION) 3) FINANCIAL RESPONSIBILITIES 4) MANAGEMENT REPORTS 5) REGULATORY COMPLIANCE 6) QUALITY ASSURANCE 7) PURCHASING & CONTRACTING 8) BANK ACCOUNTS FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS A RELATED ORGANIZATION, JGS LIFECARE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE APPROVAL OF THE MEMBER, JGS LIFECARE CORPORATION, IS REQUIRED TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER (JGS LIFECARE CORPORATION), SUBJECT TO ITS BY-LAWS AND ANY REQUIRED APPROVAL OF THE SOLE MEMBER (CHELSEA JEWISH LIFECARE. INC.) OF THE MEMBER, IS REQUIRED BEFORE THE BOARD OF DIRECTORS' ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BY-LAWS OF THE CORPORATION OR THOSE OF THE AFFILIATES; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY AFFILIATE OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR AN AFFILIATE, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OR BY AN AFFILIATE OF ANY INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING; (C) TO APPROVE ANY BORROWING, GRANTING OF A SECURITY INTEREST BY THE CORPORATION OR BY AN AFFILIATE IN ANY ASSETS OF THE CORPORATION, THE GUARANTY OF ANY DEBT, AND THE GRANTING OF ANY MORTGAGE; (D) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION OR OF AN AFFILIATE TO ANY ENTITY OTHER THAN THE MEMBER; (E) TO APPROVE OR REMOVE DIRECTORS OR OFFICERS ELECTED BY THE CORPORATION OR BY ANY OF THE AFFILIATES; (F) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION OR THAT OF AN AFFILIATE OR ANY INVESTMENT IN ANOTHER ENTITY OF ANY TYPE; (G) TO APPROVE ANNUAL BUDGETS AND THE SELECTION OF KEY EXECUTIVES OF THE CORPORATION OR AN AFFILIATE; AND (H) TO APPOINT THE CORPORATION'S OR THE AFFILIATES' AUDITORS, ATTORNEYS OR OTHER BUSINESS ADVISORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S COMPLETE FORM 990 IS REVIEWED BY THE TOP MANAGEMENT PRIOR TO FILING WITH THE IRS. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE INSTRUCTED TO INFORM THE REST OF THE BOARD IF ANY CONFLICT OF INTEREST EXISTS PERTAINING TO THEIR MEMBERSHIP ON THE BOARD. ANY POTENTIAL CONFLICT OF INTEREST IS THEN DISCUSSED AND ASSESSED BY THE REMAINING BOARD MEMBERS. IF A CONFLICT EXISTS, IT MUST BE DISCLOSED AND HELD TO A HIGHER LEVEL OF SCRUTINY IN ORDER TO VERIFY THAT ALL TRANSACTIONS ARE AT ARMS-LENGTH. ANY BOARD MEMBER DEEMED TO HAVE A CONFLICT OF INTEREST WILL ABSTAIN FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. THE PRESIDENT AND CEO ARE RESPONSIBLE FOR OVERSEEING THAT THE CONFLICT OF INTEREST PROCESS TAKES PLACE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO IS PAID FROM A RELATED ORGANIZATION. PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE ARRANGES FOR A SALARY STUDY TO BE PERFORMED. THE STUDY INCLUDES THE EXECUTIVE SALARIES OF COMPARABLY-SIZED COMPANIES IN THE INDUSTRY. THE BOARD OF DIRECTORS THEN CONSIDERS THE FINDINGS OF THE STUDY IN SETTING THE CEO'S COMPENSATION. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION B, LINE 15B: OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED THROUGH THE USE OF SALARY STUDIES OR OTHER DATA AND ADJUSTED BASED ON THE EMPLOYEE'S YEARS OF EXPERIENCE AND RESPONSIBILITIES BY A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 0 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 MANAGERIAL & ADMINISTRATIVE SUPPORT MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC 770 CONVERSE STREET LONGMEADOW MA 01106 043138403 NURSING HOME MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043399549 NON-CERTIFIED HOME HEALTH MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS HOUSE INC 770 CONVERSE STREET LONGMEADOW MA 01106 042817295 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS HOUSE III INC 770 CONVERSE STREET LONGMEADOW MA 01106 000739159 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 812041419 LOW-INCOME ELDERLY HOUSING (HUD SUBSIDIZED) MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 510141617 MANAGEMENT OF GERIATRIC/SENIOR CARE PROVIDER CONTINUUMS MA 501(C)(3) LINE 7 LEGACY LIFECARE INC 0 CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 HOMECARE AND HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH GREEN HOUSE INC 165 CAPTAINS ROW CHELSEA MA 02150 043326727 NURSING HOME AND ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC 240 LYNNFIELD STREET PEABODY MA 01960 043274643 ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 240 LYNNFIELD STREET PEABODY MA 01960 042106768 SKILLED NURSING AND ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 0 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVENUE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 ADMIRALS HILL ASSISTED LIVING CORP II 201 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 0 DEUTSCHES ALTENHEIM INC 2222 CENTRE STREET WEST ROXBURY MA 02132 042104144 SKILLED NURSING & ADH & AL MA 501(C)(3) LINE 10 LEGACY LIFECARE INC 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0