2025-11-14T13:45:51-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 043138403 JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC JEWI 4135676211 770 CONVERSE STREET LONGMEADOW MA 011061786 JENNIFER SANTERRE CFO 4135676211 2025-11-11 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-11 2024 2025-03-06 01:10:19Z ADAM BERMAN 240 LYNNFIELD STREET PEABODY MA 01960 27657796 0 X WWW.JGSLIFECARE.ORG X 1991 MA TO CARE FOR THE FRAIL, ELDERLY AND INFIRMED ACCORDING TO JEWISH TRADITIONS. 18 17 467 17 0 0 274661 0 26173328 27377634 957 -35845 228463 274048 26677409 27615837 0 0 0 0 15075345 15719573 0 0 0 10994162 11133121 26069507 26852694 607902 763143 28625798 31633637 4076720 6321416 24549078 25312221 TO CARE FOR THE FRAIL, ELDERLY AND INFIRMED ACCORDING TO JEWISH TRADITIONS. 0 0 21724481 26746523 200 BED SKILLED NURSING FACILITY, WHICH INCLUDES A 24 BED SHORT STAY UNIT. 452959 833159 ADULT DAY CARE CENTER. 22177440 1 0 0 1 0 0 0 0 1 0 1 0 0 1 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 39 0 467 1 0 0 0 0 0 0 0 0 0 0 X 18 17 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 ADAM BERMAN PRESIDENT AND CEO 1.00 39.00 X X 0 729760 47773 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 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 SUSAN GOLDSMITH IMMEDIATE PAST CHAIR 1.00 7.00 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 STEVE 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 JANE ALBERT DIRECTOR 1.00 5.00 X 0 0 0 MICHAEL WEBER DIRECTOR 1.00 5.00 X 0 0 0 SUSAN MEGAS DIRECTOR 1.00 5.00 X 0 0 0 BARRY BERMAN CEO EMERITUS-CHIEF PHILANTHROPY OFFICER 1.00 39.00 X 0 885154 40376 ELIZABETH MULLEN COO 1.00 39.00 X 0 297133 24305 JENNIFER SANTERRE CFO 1.00 39.00 X 0 249822 36101 ELINOR RIBERIO LPN 40.00 X 182422 0 22706 CAROL MORTENSEN EXECUTIVE DIRECTOR 40.00 X 165011 0 14097 MARYANNE SCHELB REGIONAL DIRECTOR OF BUS DEV 40.00 X 150073 0 25650 ADRIANA SERRA-MORALES LPN 40.00 X 153124 0 36907 SHANNON WESSON DIRECTOR OF NURSING 40.00 X 181998 0 18300 832628 2161869 266215 23 0 1 0 HARRY GRODSKY & CO INC 33 SHAWS LANE SPRINGFIELD MA 011010880 CONSTRUCTION SERVICES 746854 NORTH EAST REHAB ASSOCIATES INC 770 CONVERSE ST LONGMEADOW MA 01106 CONTRACT REHABILITATION SERVICES 685467 KLEEBERG SHEET METAL 65 WESTOVER RD LUDLOW MA 01056 CONSTRUCTION SERVICES 191886 RAYMOND R HOULE CONSTRUCTION INC 5 MILLER ST LUDLOW MA 01056 CONSTRUCTION SERVICES 175979 GOODLESS ELECTRIC CO 100 MEMORIAL AVE WEST SPRINGFIELD MA 01089 ELECTRICAL SERVICES 114728 5 PATIENT SERVICE REVENUE 623000 27377634 27377634 27377634 6114 6114 72000 0 72000 72000 72000 41959 -41959 -41959 -41959 TRANSPORTATION REVENUE 900099 149109 149109 MEAL REVENUE 900099 25516 25516 MISCELLANEOUS REVENUE 900099 14376 14376 13047 13047 202048 27615837 27579682 0 36155 13331068 12668629 662439 1348258 1282270 65988 1040247 988679 51568 1342051 1342051 52581 52581 73391 73391 27970 27970 90888 59518 31370 289038 185848 103190 922339 922339 115215 5114 110101 26456 16604 9852 20005 20005 988324 988324 770845 770845 PURCHASED SERVICES 1508549 1010284 498265 USER FEE EXPENSE 1459469 1459469 NURSING SUPPLIES 1196875 1196875 FOOD EXPENSE 847559 847559 1401566 525923 875643 26852694 22177440 4675254 0 162911 909249 98475 85728 2884397 2658016 439006 436879 54914379 31186094 23468330 23728285 1572679 3815480 28625798 31633637 2401683 2882575 132491 1675037 3306350 4076720 6321416 X 24549078 25312221 24549078 25312221 28625798 31633637 763143 0 X 0 1 X 1 0 X 2856291 834838 3114638 274661 7080428 17111210 17869682 21248636 26173328 27377634 109780490 19967501 18704520 24363274 26447989 27377634 116860918 0 0 0 116860918 73238 74252 72819 72957 78114 371380 73238 74252 72819 72957 78114 371380 156463 202048 358511 20040739 18778772 24436093 26677409 27657796 117590809 0.99380 0.99530 0.00320 0.00330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2023 AMOUNT: $ 156,463. 2024 AMOUNT: $ 202,048. 0 0 0 0 0 0 0 0 1 3981 3981 0 PART II-B, LINE 1: THE ORGANIZATION PAYS ASSOCIATION FEES TO STATE HEALTHCARE ORGANIZATIONS WHERE A PERCENTAGE OF MEMBER FEES IS ALLOCATED TO LOBBYING. 0 1 X 1 2372731 2372731 44942801 25016285 19926516 6829415 5855478 973937 769432 314331 455101 23728285 DUE FROM RELATED PARTIES 3815480 3815480 DUE TO RELATED PARTIES 3219372 RESIDENT FUNDS 86978 3306350 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 JGS' CONTROLLED ENTITIES 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 CEO EMERITUS-CHIEF PHILANTHROPY OFFI 0 712918 0 150000 0 22236 0 0 0 40376 0 925530 0 0 ADAM BERMAN PRESIDENT AND CEO 0 513619 0 200000 0 16141 0 0 0 47773 0 777533 0 0 ELIZABETH MULLEN COO 0 297133 0 0 0 0 0 0 0 24305 0 321438 0 0 JENNIFER SANTERRE CFO 0 249822 0 0 0 0 0 0 0 36101 0 285923 0 0 ELINOR RIBERIO LPN 178447 0 3975 0 0 0 0 0 22706 0 205128 0 0 0 SHANNON WESSON DIRECTOR OF NURSING 181248 0 750 0 0 0 0 0 18300 0 200298 0 0 0 ADRIANA SERRA-MORALES LPN 149880 0 3244 0 0 0 0 0 36907 0 190031 0 0 0 CAROL MORTENSEN EXECUTIVE DIRECTOR 165011 0 0 0 0 0 0 0 14097 0 179108 0 0 0 MARYANNE SCHELB REGIONAL DIRECTOR OF BUS DEV 149573 0 500 0 0 0 0 0 25650 0 175723 0 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, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, CHIEF PHILANTHROPY OFFICER HAVE A FAMILY RELATIONSHIP. 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 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. 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 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 CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE 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 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 NUSING HOME & 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 165 CAPTAINS ROW CHELSEA MA 02150 042106768 SKILLED NURSING AND ADH AND AL 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 ADMIRAL'S 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 AND ADH AND 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