2023-11-11T14:45:17-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2022-01-01 043138403 JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC JEWI 4135676211 770 CONVERSE ST LONGMEADOW MA 011061786 JENNIFER SANTERRE CFO 6178870001 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 STREET PEABODY MA 01960 24436093 0 X WWW.JGSLIFECARE.ORG X 1991 MA TO CARE FOR THE FRAIL, ELDERLY AND INFIRMED ACCORDING TO JEWISH TRADITIONS. 15 14 425 37 0 0 834838 3114638 17869682 21248636 2252 -248524 72000 72000 18778772 24186750 0 0 0 0 11486061 12986367 0 0 0 8471356 9278264 19957417 22264631 -1178645 1922119 27155425 27884769 5136368 3943593 22019057 23941176 TO CARE FOR THE FRAIL, ELDERLY AND INFIRMED ACCORDING TO JEWISH TRADITIONS. 0 0 18639502 0 20785100 200 BED SKILLED NURSING FACILITY, WHICH INCLUDES A 24 BED SHORT STAY UNIT. 430281 0 535536 ADULT DAY CARE CENTER. 19069783 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 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 57 0 1 425 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 9784715100 240 LYNNFIELD STREET 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 IMPROV 1.00 39.00 X 0 202188 20595 THERESA HALLIDAY-BURRI CHIEF 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 10 0 1 0 KLEEBERG SHEET METAL 65 WESTOVER RD LUDLOW MA 01056 CONSTRUCTION 989554 CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 MANAGEMENT SERVICES 572191 NORTH EAST REHAB ASSOCIATES INC 5325 NORTHGATE DRIVE SUITE 109 BETHLEHEM PA 18017 REHAB CONTRACT LABOR 388527 PRO EMS SOLUTIONS INC 31 SMITH PLACE CAMBRIDGE MA 02138 COVID-19 SERVICES 287280 INTELYCARE INC 1250 HANCOCK ST 501N QUINCY MA 02169 NURSING CONTRACT LABOR 130164 5 3107002 7636 3114638 PROGRAM SERVICE REVENUE 623000 21210180 21210180 CAFE, COFFEE, BEAUTY, GIFT SHOPS 900099 22976 22976 MISC REVENUE 900099 15480 15480 21248636 819 819 72000 0 72000 72000 72000 249343 -249343 -249343 -249343 24186750 21320636 0 -248524 11031954 10583345 448609 1111879 1074216 37663 842534 759415 83119 1064576 1064576 14882 14882 175896 175896 561886 525519 36367 297833 55717 242116 151075 151075 1447703 1187695 260008 71249 69794 1455 27008 26176 832 8578 6884 1694 952432 762101 190331 926412 786456 139956 NURSING SUPPLIES & EXPE 1424150 1424150 USER FEE ASSESSMENT 1113379 1113379 FOOD AND DIETARY SUPPLI 778388 778388 BAD DEBT EXPENSE 314874 314874 -52057 -83452 31395 22264631 19069783 3194848 0 445487 388102 838029 92742 2507594 3790728 152200 405909 52209185 29134657 23021600 23074528 190515 132760 27155425 27884769 2098395 1785927 20732 20308 117618 114359 2227330 0 672293 2022999 5136368 3943593 X 22019057 23941176 22019057 23941176 27155425 27884769 1922119 0 X 0 1 X 1 1 1 X 1851014 2856291 834838 3114638 8656781 20810855 20462398 17111210 17869682 21248636 97502781 22661869 20462398 19967501 18704520 24363274 106159562 0 0 0 106159562 73243 73219 73238 74252 72819 366771 73243 73219 73238 74252 72819 366771 136063 136063 22871175 20535617 20040739 18778772 24436093 106662396 0.99530 0.99380 0.00340 0.00360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 136,063. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1 2372731 2372731 43350423 23514388 19836035 6486031 5620269 865762 23074528 DUE TO RELATED PARTIES 1657806 DUE TO THIRD PARTY 322619 OTHER LONG TERM LIABILITIES 42574 2022999 X PART IV, LINE 2B: THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NURSING FACILITY. 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. PART IV, LINE 1B THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NURSING FACILITY. 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 IMPROV 0 202188 0 0 0 0 0 0 0 20595 0 222783 0 0 THERESA HALLIDAY-BURRI CHIEF 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 PHILANTHROPY OFFICER, HAVE A FAMILY RELATIONSHIP. SUSAN GOLDSMITH, DIRECTOR OF JEWISH NURSING HOME OF WESTERN MASSACHUSETTS, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. GERALD LAZARUS, DIRECTOR OF JEWISH NURSING HOME OF WESTERN MASSACHUSETTS, 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: 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 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 ADMIN SUPPORT TO JEWISH GERIATRIC SERVICES 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 SPECTRUM HOME CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043399549 NON-CERTIFIED HOME HEALTH AGENCY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH AND HOSPICE 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 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 ST PEABODY MA 01960 261244471 FUNDRAISING AND SUPPORT 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 ST 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 ST PEABODY MA 01960 042106768 SKILLED NURSING & ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 LEGACY LIFECARE INC 240 LYNNFIELD ST PEABODY MA 01960 223102199 SUPPORT SERVICES & FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 0 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 ADMIRAL 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 1 0 0 1 1 1 1 1 0 0