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 042200583 CHELSEA JEWISH NURSING HOME INC CHEL 6178870001 17 LAFAYETTE AVENUE CHELSEA MA 02150 JENNIFER SANTERRE CFO 6178870001 2024-11-12 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-11-10 2023 2024-10-15 13:58:12Z KATZMAN FAMILY CENTER FOR LIVING ADAM BERMAN 240 LYNNFIELD STREET PEABODY MA 01960 17005479 0 X WWW.CHELSEAJEWISH.ORG X 1919 MA TO PROVIDE THE HIGHEST LEVEL OF SKILLED NURSING AND REHABILITATION SERVICES. 5 1 0 1 0 0 2282584 105088 14228732 16798877 12031 101124 -39389 390 16483958 17005479 0 0 0 0 9135175 10016463 0 0 0 7056084 6483679 16191259 16500142 292699 505337 22502956 22235034 21770106 20858658 732850 1376376 X THE ORGANIZATION'S MISSION IS TO PROVIDE INDIVIDUALS THROUGHOUT THE GREATER BOSTON AREA WITH THE HIGHEST LEVEL OF SKILLED NURSING, REHABILITATION AND ASSISTED LIVING SERVICES WITHOUT REGARD TO ABILITY TO PAY. THE GOAL IS TO ENSURE BOTH CLIENTS AND FAMILIES RETAIN HEALTH, INDEPENDENCE, AND WELL-BEING THROUGH OUR SERVICES. 0 0 14008209 16799267 NURSING HOME - OPERATION OF A 120-BED SKILLED NURSING FACILITY PROVIDING NURSING CARE, REHABILITATION THERAPIES AND OTHER SKILLED SERVICES TO FRAIL ELDERLY. 14008209 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 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 X 37 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 CEO EMERITUS/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 AND 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 ROGELIO MARTIN CALUANAN REGISTERED NURSE 73.00 0.00 X 0 202309 10831 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROV 1.00 39.00 X 0 208131 7906 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 1.00 39.00 X 0 204322 20387 KATHERINE SANTOS VP OF STRATEGY & OPERATION 1.00 39.00 X 0 197110 0 0 3275014 121215 0 0 1 0 CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 MANAGEMENT SERVICES 1007962 1 105088 105088 PROGRAM SERVICE REVENUE 623000 16798877 16798877 16798877 4324 4324 96800 0 96800 96800 96800 MISCELLANEOUS INCOME 900099 390 390 390 17005479 16799267 0 101124 8849189 8386602 462587 500837 474656 26181 666437 631600 34837 1007962 1007962 10425 10425 65607 65607 36071 36071 219574 71965 147609 88341 28954 59387 493271 493271 3672 1203 2469 2681 879 1802 473647 473647 914346 914346 346956 346956 NURSING FACILITY USER F 1043119 1043119 FOOD 538452 538452 MEDICAL SUPPLIES 452981 452981 NURSING SUPPLIES 304794 304794 481780 191740 290040 16500142 14008209 2491933 0 1564682 1293471 50848 3453458 1948925 95510 198598 24342119 14148939 10717308 10193180 500000 500000 6171998 8050012 22502956 22235034 1591320 966549 2934 33094 17098423 16846315 3077429 3012700 21770106 20858658 X -1440013 -934676 2172863 2311052 732850 1376376 22502956 22235034 X 505337 138189 X X 0 1 X 1 1 1 X 27207 2202301 509318 2282584 105088 5126498 13319721 13679998 14459693 14228732 16798877 72487021 13346928 15882299 14969011 16511316 16903965 77613519 27207 65220 70000 162427 0 27207 65220 70000 162427 77451092 811 906 1781 12031 4324 19853 811 906 1781 12031 4324 19853 -39389 -39389 13347739 15883205 14970792 16483958 16908289 77593983 0.99820 0.99750 0.00030 0.00020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: NONOPERATING LOSS - 2022 AMOUNT: $ -39,389. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 109884 689248 661670 137462 0 2172863 138189 2311052 2467200 -224337 70000 2172863 2383217 83983 2467200 2328708 119729 65220 2383217 2192078 163837 27207 2328708 1.00000 1 1 0 13575 13575 22173687 12614823 9558864 2027596 1534116 493480 127261 127261 10193180 ASSETS UNDER ESCROW AGREEMENTS 2217850 BENEFICIAL INTEREST IN TESTAMENTARY TRUST 1811052 RIGHT OF USE ASSETS - OPERATING 1209542 INTEREST IN NET ASSETS OF CHELSEA JEWISH CHARITABLE FOUNDATION, INC. 500000 DUE FROM RELATED PARTIES 2174107 RESIDENT FUNDS 137461 8050012 DUE TO RELATED PARTIES 1660755 LEASE LIABILITY - OPERATING 1214484 RESIDENT FUNDS 137461 3012700 X 17005479 0 17005479 0 17005479 16500142 0 16500142 0 16500142 PART IV, LINE 1B: THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NNURSING FACILITY. PART V, LINE 4: THE ORGANIZATION IS THE SOLE BENEFICIARY OF A CHARITABLE TESTAMENTARY TRUST THAT IS ADMINISTERED BY UNRELATED FINANCIAL INSTITUTIONS. THE UNRELATED FINANCIAL INSTITUTIONS SET FORTH THE INVESTMENT POLICIES FOR THE TRUST. THE ORGANIZATION RECEIVED INCOME GENERATED BY THE TRUST FOR GENERAL PURPOSES AND IS INCLUDED AS CONTRIBUTION INCOME ON THAT STATEMENT OF ACTIVITIES. GAINS AND LOSSES ARE CONSIDERED RESTRICTED. THE ORGANIZATION HAS A BENEFICIAL INTEREST IN ASSETS THAT ARE HELD BY A RECIPIENT ORGANIZATION, CHELSEA JEWISH CHARITABLE FOUNDATION (THE FOUNDATION), A RELATED PARTY, IN THE AMOUNT OF $500,000 AT DECEMBER 31, 2023 AND 2022. THE ASSETS WILL BE TRANSFERRED TO THE ORGANIZATION WITH THE APPROVAL OF THE FOUNDATION. THE DONORS DID NOT GRANT VARIANCE POWER TO THE FOUNDATION. THE ORGANIZATION'S INTEREST IN NET ASSETS OF RECIPIENT ORGANIZATION IS REPORTED AT FAIR VALUE. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. 0 0 0 0 0 0 0 0 0 BARRY BERMAN CEO EMERITUS/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 AND 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 CLINICAL QUALITY IMPROV 0 208131 0 0 0 0 0 0 0 7906 0 216037 0 0 ROGELIO MARTIN CALUANAN REGISTERED NURSE 0 202309 0 0 0 0 0 0 0 10831 0 213140 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 FORM 990, 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, 203 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATION 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 WITH 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 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 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 BENEFICIAL INTEREST 138,189. CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 510141617 MANAGEMENT MA 501(C)(3) LINE 7 LEGACY LIFECARE INC 0 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 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 & 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 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 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 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 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 ADMIN SUPPORT TO JEWISH GERIATRIC SERVICE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 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 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 HEALTH & HOSPICE 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE 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 DEUTSCHES ALTENHEIM INC 2222 CENTRE STREET WEST ROXBURY MA 02132 042104144 SKILLED NURSING & ADH 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