2025-11-13T13:02:21-08:00 2024-12-31 043068663 BERNARD JOHNSON & COMPANY PC 15 MAIN STREET TOPSFIELD MA 01983 990 2024-01-01 237013464 BETHANY COMMUNITY SERVICES INC BETH 9783742160 10 PHOENIX ROW HAVERHILL MA 01832 JAMES L LYNCH CHIEF FINANCIAL OFFICER 9783742160 2025-11-11 true true Timothy F Hagan CPA P00365820 9788872220 2025-11-13 2024 2025-03-06 01:10:19Z JERED STEWART 10 PHOENIX ROW HAVERHILL MA 018325520 12581293 false X www.bethanycommunities.org X 1965 MA PROVIDE HOUSING AND ANCILLARY SERVICES TO THE ELDERLY 11 11 112 5 0 0 244340 623218 5876689 7973205 413516 488733 5584 2903529 6540129 11988685 0 0 1978073 2274005 0 95883 5112913 5985752 7090986 8259757 -550857 3728928 58322379 51684317 45596063 33092396 12726316 18591921 PROVIDE HOUSING AND ANCILLARY SERVICES TO THE ELDERLY false false 1715894 0 2231506 PROVIDE MEALS, HOUSEKEEPING, LAUNDRY, MAINTENANCE, SOCIAL ACTIVITIES AND OTHER SUPPORTIVE AND ADMINISTRATIVE DUTIES FOR AN ELDERLY COMMUNITY OF 362 HOUSEHOLDS 4760325 0 4565170 PROVIDES 245 APARTMENTS TO ELDERLY AND LOW-INCOME INDIVIDUALS 6476219 true true false false false false false false true false true false false true true false true false false false false false false false true false false false false true false false false false false false false false false false false false true true true true false false true 16 0 true 112 true false false false false false false false false false false false false false X 11 11 false false false true false false false true true false false true true true true true true true true true true MA X X JAMES L LYNCH 9783742160 10 PHOENIX ROW HAVERHILL MA 01832 KATIE VOZEOLAS CHAIR 0.50 X X 0 0 0 JOHN DEBAUN TREASURER 0.50 X X 0 0 0 BRIAN FARMER CLERK 0.50 X X 0 0 0 STEPHEN CORCORAN DIRECTOR 0.50 X 0 0 0 CANDY BROWER DIRECTOR 0.50 X 0 0 0 DIANE SHIKRALLAH DIRECTOR 0.50 X 0 0 0 THOMAS FAULKNER DIRECTOR 0.50 X 0 0 0 JIM TRAVER DIRECTOR 0.50 X 0 0 0 PAUL MAGLIOCCHETTI DIRECTOR 0.50 X 0 0 0 BILL LALIBERTY DIRECTOR 0.50 X 0 0 0 MEGAN SHEA DIRECTOR 0.50 X 0 0 0 JERED STEWART PRESIDENT AND CEO 35.00 X 278156 0 43745 JAMES LYNCH CFO 35.00 X 133479 36836 31465 LUKE MALBON SUPERINTENDENT 35.00 X 125481 0 20285 JEANETTE MARTINEZ DIRECTOR OF OPERATIONS 35.00 X 108036 0 3962 645152 36836 99457 4 false true false Northeast Computer Services 143 Essex Street Suite 709 Haverhill MA 01832 Technology support 143083 1 6602 276550 340066 623218 FOOD SERVICE 721000 567389 0 0 ADMINISTRATION 531310 670894 0 0 WELLNESS AND ASSISTED LIVING 621610 654677 0 0 ACTIVITIES/OTHER FEES 721000 72706 0 0 MAINTENANCE 811000 82420 0 0 5925119 0 0 7973205 422907 0 422907 636735 570909 65826 65826 0 0 65826 53718 6602 21699 32019 0 32019 SALE OF LOW INCOME HOUSING TAX CREDITS 531390 2871510 2871510 0 0 2871510 11988685 10844715 0 520752 411635 57629 354006 0 1443476 1001172 358802 83502 154234 95751 51599 6884 264660 116730 146601 1329 4876 0 4876 0 18300 0 18300 0 23616 0 23616 0 7413 0 7413 0 115915 21579 94336 0 112546 0 112546 0 85281 44662 39850 769 1069844 1069183 607 54 1066758 1026241 37219 3298 77372 68949 8423 0 FOOD SERVICE 149511 149511 0 0 MAINTENANCE 24169 5472 18697 0 TRANSPORTATION 15959 15959 0 0 STAFF TRAINING 46243 16993 29250 0 3167949 2786388 381514 47 8259757 6476219 1687655 95883 1903414 1571087 100000 145000 263989 307649 0 6268015 232600 1263574 32699577 3734685 43499553 28964892 8729117 9218720 3593706 3945380 58322379 51684317 1684840 937688 198261 207587 43671941 31898646 41021 48475 45596063 33092396 X 11313583 16974442 1412733 1617479 12726316 18591921 58322379 51684317 X 3728928 642350 1494327 X false true X true false X X 5 MISSION TOWERS INC 237138152 10 true 0 0 SARAH'S PLACE ADULT DAY HEALTH CENTER INC 043499634 10 false 0 0 BOXFORD FRIENDSHIP FOUNDATION INC 222525322 10 false 0 0 NICHOLS VILLAGE INC 043578370 10 false 0 0 MERRIMACK CORNER LLC 920398202 10 false 0 0 5 0 0 0 0 0 0 true false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 0 4385156 4385156 27644120 3288392 24355728 328925 181094 147831 341376 265199 76177 28964892 CASH SURRENDER VALUE OF ANNUITY 48475 ESCROW HELD FOR AFFILIATE 96966 DEVELOPMENT COSTS 243570 DUE FROM AFFILIATES 66426 RESTRICTED DEPOSITS 2683667 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 806276 3945380 ACCRUED DEFERRED COMPENSATION 48475 48475 12629118 642350 21699 664049 11965069 23616 23616 11988685 8261124 24983 24983 8236141 23616 23616 8259757 Pt XI, Line 2d DIRECT FUNDRAISING EXPENSES Pt XII, Line 2d DIRECT FUNDRAISING EXPENSES Pt IV, Line 2b THE ORGANIZATION HOLDS AN ESCROW DEPOSIT FOR AN AFFILIATE ORGANIZATION GOLF TOURNAMENT 60320 6602 53718 14391 7308 60320 6602 53718 14391 7308 21699 32019 X X false true false false false false false false false JERED STEWART 261539 0 16617 0 0 0 7916 0 35829 0 321901 0 0 0 JAMES LYNCH 126171 35010 7307 1827 0 0 4241 1010 20971 5243 158690 43090 0 0 Pt I Line 4b The Organization maintains a non-qualified deferred compensation arrangement for its Key Executive. To fund this arrangement, the Organization purchased a variable annunity. Pt VI, Line 12c MANAGEMENT HAS NEW EMPLOYEES REVIEW THE CONFLICT OF INTEREST POLICY. BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST STATEMENT ANNUALLY. Pt VI, Line 15a THE ORGANIZATION USES A PAY SCALE TO DETERMINE EMPLOYEE COMPENSATION Pt VI, Line 15b THE ORGANIZATION USES A PAY SCALE TO DETERMINE EMPLOYEE COMPENSATION Pt VI, Line 11b MANAGEMENT REVIEWS THE FORM 990 Pt VI, Line 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AS WELL AT GUIDESTAR.ORG Pt XI THE ORGANIZATIONS PRIOR YEAR FORM 990 INCLUDED MERRIMACK CORNER, LLC, A SINGLE MEMBER LLC. DURING 2024, THE ORGANIZATION WITHDREW AS THE INITIAL INVESTOR UPON ADMISSION OF THE INVESTOR MEMBER. AS A RESULT, MERRIMACK CORNER, LLC IS TREATED AS A PARTNERSHIP FOR INCOME TAX PURPOSES AND THE PRIOR YEAR MEMBERS EQUITY HAS BEEN TRANSFERRED TO THE PARTNERSHIP. THE MERRIMACK CORNER, LLC PARTNERSHIP TAX RETURN AS BEEN FILED SEPARATELY UNDER THE PARTNERSHIP EIN 92-0398202. Pt VI, Line 5 DURING 2024 THE ORGANIZATION BECAME AWARE OF AN EXTERNAL EMAIL FRAUD THAT INTERCEPTED TWO E-PAYMENTS IN THE TOTAL AMOUNT OF $471,438. THE PAYMENTS WERE BEING MADE TO A CONTRACTOR FOR CONSTRUCTION IN PROGRESS AT ONE OF THEIR MANAGED HOUSING SITES. ONCE THE FRAUD WAS DISCOVERED, THE ORGANIZATION NOTIFIED THE PROPER AUTHORITIES AND WORKED WITH INSURANCE COMPANIES TO RECOVER $125,000 FROM INSURANCE PROCEEDS. AS A RESULT OF THE INCIDENT, THE ORGANIZATION HAS IMPLEMENTED AN OUT OF BAND AUTHENTICATION AND POSITIVE PAY SYSTEM THAT AUTHENTICATES THE PAYEE BY VERIFYING THEIR NETWORK ID. THE IMPLEMENTATION OF THESE SAFEGUARDS HAS STRENGTHENED THE E-PAYMENT SYSTEM TO ENSURE THIS FRAUD WILL NOT OCCUR AGAIN. THE ORGANIZATION ALSO IMPLEMENTED MONTHLY CYBER SECURITY TRAINING FOR ALL STAFF, UTILIZING AN ONLINE TRAINING PLATFORM THROUGH A THIRD-PARTY SERVICE. ALSO INCLUDED IS MONTHLY PHISHING TESTING WHEREBY STAFF ARE MONITORED IN ATTEMPTED PHISHING SIMULATIONS TO DETERMINE ANY STAFF THAT MAY REQUIRE ADDITIONAL TRAINING. Form 990, Part IX, Line 24e DIRECT RENTAL EXPENSES 2713814. 2713814. 0. 0. Form 990, Part IX, Line 24e BAD DEBTS 1274. 692. 535. 47. Form 990, Part IX, Line 24e ADULT FOSTER CARE SERVICES 13149. 13149. 0. 0. Form 990, Part IX, Line 24e SUPPLIES AND MISC 93274. 58733. 34541. 0. Form 990, Part IX, Line 24e FRAUD LOSS 346438. 0. 346438. 0. PHOENIX ROW LLC 10 PHOENIX ROW HAVERHILL MA 01832 852775246 LOW INCOME HOUSING MA 1953502 13026376 BETHANY COMMUNITY SERVICES INC MERRIVISTA LLC 10 PHOENIX ROW HAVERHILL MA 01832 852763471 LOW INCOME HOUSING MA 2641923 19280363 BETHANY COMMUNITY SERVICES INC BETHANY HOMES INC 100 WATER STREET HAVERHILL MA 01830 046132439 RESIDENTIAL RENTAL MA 501C3 9 NA false MISSION TOWERS INC 10-12 PHOENIX ROW HAVERHILL MA 01832 237138152 RESIDENTIAL RENTAL MA 501C3 9 NA false MERRIMACK CORNER LLC 10 PHOENIX ROW HAVERHILL MA 01832 920398202 LOW INCOME HOUSING MA BETHANY COMMUNITY SERVICES INC 0 0 false 0 true 0.00010 MERRIMACK CORNER MM LLC 10 PHOENIX ROW HAVERHILL MA 01832 920388412 LOW INCOME HOUSING MA BETHANY COMMUNITY SERVICES C 0 79 0.79000 false false false false false false false false false false false true false false true false true false false MISSION TOWERS INC l 155728 CONTRACT MISSION TOWERS INC o 568761 ACTUAL COST MISSION TOWERS INC q 68602 ACTUAL COST MERRIMACK CORNER LLC l 4270 CONTRACT MERRIMACK CORNER LLC o 62972 ACTUAL COST MERRIMACK CORNER LLC q 21302 ACTUAL COST