2024-11-14T08:28:30-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 271756594 CHELSEA JEWISH COMMUNITY INC CHEL 6178870001 165 CAPTAINS ROW CHELSEA MA 02150 JENNIFER SANTERRE CFO 6178870001 2024-11-12 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-11-12 2023 2024-10-15 13:58:12Z CHELSEA JEWISH VISITING NURSING AGENCY (FORMERLY MANUEL R GRELL HOME CARE AGENCY) CHELSEA JEWISH HOSPICE AND PALLIATIVE CARE 21 LAFAYETTE PARKING ADAM BERMAN 165 CAPTAINS ROW CHELSEA MA 02150 3044868 0 X WWW.CHELSEAJEWISH.ORG X 2007 MA TO PROVIDE HOME HEALTH AND HOSPICE CARE SERVICES REGARDLESS OF ABILITY TO PAY. 5 1 0 1 0 0 410215 0 4357807 2839985 2900 901 0 203982 4770922 3044868 0 0 0 0 2119633 2285399 0 0 0 2811603 871322 4931236 3156721 -160314 -111853 7745562 5679310 7578505 5663426 167057 15884 THE ORGANIZATION'S MISSION IS TO PROVIDE THE HIGHEST LEVEL OF HOME HEALTH AND HOSPICE CARE SERVICES WITHOUT REGARD OF AN INDIVIDUAL'S ABILITY TO PAY. 0 0 1077314 1542851 HOSPICE CARE SERVICES 1287739 1339116 HOME HEALTH SERVICES 109243 OTHER PROGRAMS 2474296 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 6 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X JENNIFER SANTERRE 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 BARRY BERMAN TREASURER 1.00 39.00 X X 0 893369 10548 ADAM BERMAN PRESIDENT & CEO 1.00 39.00 X X 0 729661 21326 ELIZABETH MULLEN COO & CLERK 1.00 39.00 X X 0 292864 8407 GILDA RICHMAN CHAIR 1.00 39.00 X X 0 82682 107 JUDY WEISS DIRECTOR 1.00 7.00 X 0 0 0 JENNIFER SANTERRE CFO 1.00 39.00 X 0 208928 20813 RONILO ANGLO CHIEF CLINICAL OFFICER 1.00 39.00 X 0 255638 20890 KAREN PETRUCCELLI VP OF CLINICAL QUALITY IMP 1.00 39.00 X 0 208131 7906 THERESA HALLIDAY-BURRI CHIEF BUSINESS DEVELOPMENT 1.00 39.00 X 0 195121 7219 KATHERINE SANTOS VP OF STRATEGY & OPERATION 1.00 39.00 X 0 197110 0 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 1.00 39.00 X 0 204322 20387 0 3267826 117603 0 0 1 0 0 PATIENT SERVICE REVENU 623000 2839985 2839985 2839985 901 901 162000 0 162000 162000 162000 MISCELLANEOUS INCOME 900099 41982 41982 41982 3044868 2881967 0 162901 1995823 1832710 163113 137925 126225 11700 151651 138786 12865 173820 173820 3413 3413 19757 19757 5936 5936 1907 256 1651 47266 6353 40913 113274 15226 98048 63802 63802 40393 5429 34964 3184 428 2756 57375 57375 55184 55184 45006 45006 MEDICAL SUPPLIES 110543 110543 PHARMACY 37674 37674 PURCHASED SERVICES 36726 4936 31790 BAD DEBT EXPENSE 24000 24000 32062 19369 12693 3156721 2474296 682425 0 1875268 269353 218310 372948 28643 39721 2173179 614551 1493555 1558628 4129786 3438660 7745562 5679310 5376619 312482 26050 19475 1881593 1963506 294243 3367963 7578505 5663426 X 167057 15884 167057 15884 7745562 5679310 X -111853 -39320 X 0 1 X 1 1 1 X 302815 410215 713030 6161030 4642337 4927928 4357807 2839985 22929087 6161030 4945152 4927928 4768022 2839985 23642117 0 0 0 23642117 419 1192 2403 2900 162901 169815 419 1192 2403 2900 162901 169815 6161449 4946344 4930331 4770922 3002886 23811932 0.99290 0.99980 0.00710 0.00020 X 979822 979822 597352 194142 403210 200587 194526 6061 395418 225883 169535 1558628 DUE FROM RELATED PARITES 3370335 INTEREST RATE SWAP AGREEMENT 68325 3438660 DUE TO RELATED PARTIES 3367963 3367963 X PART X, LINE 2: JRC, CJGH, CJNS, AND CJC ARE NONPROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON THEIR EXEMPT INCOME UNDER SECTION 501(A) OF THE IRC. 0 0 0 0 0 0 0 0 0 BARRY BERMAN TREASURER 0 721164 0 150000 0 22205 0 0 0 10548 0 903917 0 0 ADAM BERMAN PRESIDENT & CEO 0 514355 0 200000 0 15306 0 0 0 21326 0 750987 0 0 ELIZABETH MULLEN COO & CLERK 0 292864 0 0 0 0 0 0 0 8407 0 301271 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 0 255638 0 0 0 0 0 0 0 20890 0 276528 0 0 JENNIFER SANTERRE CFO 0 208928 0 0 0 0 0 0 0 20813 0 229741 0 0 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 0 204322 0 0 0 0 0 0 0 20387 0 224709 0 0 KAREN PETRUCCELLI VP OF CLINICAL QUALITY IMP 0 208131 0 0 0 0 0 0 0 7906 0 216037 0 0 THERESA HALLIDAY-BURRI CHIEF BUSINESS DEVELOPMENT 0 195121 0 0 0 0 0 0 0 7219 0 202340 0 0 KATHERINE SANTOS VP OF STRATEGY & OPERATION 0 197110 0 0 0 0 0 0 0 0 0 197110 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. CHELSEA JEWISH LIFECARE USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A MASS DEVELOPMENT FINANCE AGENCY 043431814 57584YSL4 2019-06-20 1976298 TO REFUND OLD BONDS, FUND CAPITAL EXPENDITURE, PAY FOR COSTS OF ISSUANCE. 0 0 0 A 102600 1976298 1888330 31400 6374 50195 2020 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 1 M&T BANK 3.500000000000 0 0 0 0 1 A 1 SCHEDULE K, SUPPLEMENTAL INFORMATION THE ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 6/20/2019. THE FOUR ORGANIZATIONS INVOLVED IN THE ISSUANCE ARE: JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE, INC. (EIN 04-2106768), CHELSEA JEWISH NORTH SHORE ASSISTED LIVING, INC. (EIN 04-3274643), CHELSEA JEWISH GREEN HOUSE, INC. (EIN 04-3326727) AND CHELSEA JEWISH COMMUNITY, INC. (EIN 27-1756594) FORM 990, PART V, LINE 2A: THIS ORGANIZATION USES A COMMON PAYMASTER, AS SUCH, ALL EMPLOYEES ARE LISTED UNDER THE COMMON PAYMASTER, CHELSEA JEWISH LIFECARE, INC. OF THE 1,358 EMPLOYEES PAID BY THE COMMON PAYMASTER, 35 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2023. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE EFFECTIVE JANUARY 1,2017. 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, CHELSEA JEWISH LIFECARE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC., IS REQUIRED TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC., IS REQUIRED BEFORE THE BOARD OF DIRECTOR'S ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BYLAWS OF THE CORPORATION; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY SUBSIDIARY OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OF THE CORPORATION OF AN INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING, WHICH INTEREST, IN THE CASE OF A FOR-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR EQUITY INTEREST THEREIN, OR, IN THE CASE OF A NON-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR MEMBERSHIP INTEREST THEREIN;' (C) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION TO ANY ENTITY OTHER THAN THE MEMBER OR ITS SUBSIDIARIES; (D) TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION; (E) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION; AND (F) TO APPOINT THE CORPORATION'S AUDITORS. 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 ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. 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. 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 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. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -39,320. ADMIRAL'S HILL ASSISTED LIVING CORP II 165 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 SUPPORT SERVICES & 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 ASSISTED LIVING & NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 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 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 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES & 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 JEWISH NURSING HOME OF WESTERN MA INC 770 CONVERSE STREET LONGMEADOW MA 01106 043138403 SKILLED NURSING FACILITY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 240 LYNNFIELD STREET PEABODY MA 01960 042106768 SKILLED NURSING & ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 JGS ADMINISTRATIVE SERVICES 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 JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 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 & HOSPICE 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 DEUTSCHES ALTHENHEIM 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