2025-11-14T13:54:00-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 042129128 JGS LIFECARE CORPORATION JGSL 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 36393 0 X WWW.JGSLIFECARE.ORG X 1938 MA NON-PROFIT ORGANIZATION DEDICATED TO IMPROVING THE PHYSICAL, SPIRITUAL AND EMOTIONAL HEALTH OF INDIVIDUALS AND FAMILIES. 18 17 0 17 0 0 0 0 0 0 3714 36393 0 0 3714 36393 0 0 0 0 0 0 0 0 0 981101 1225489 981101 1225489 -977387 -1189096 3182539 3172505 14437056 15612887 -11254517 -12440382 NON-PROFIT ORGANIZATION DEDICATED TO IMPROVING THE PHYSICAL, SPIRITUAL AND EMOTIONAL HEALTH OF INDIVIDUALS AND FAMILIES. 0 0 1193207 TO PROMOTE PROGRAMS THAT ARE CHARITABLE, EDUCATIONAL AND THAT WILL ADVANCE THE KNOWLEDGE AND PRACTICE OF GERIATRIC NURSING, HEALTH, REHABILITATIVE CARE AND OTHER SERVICES IN WESTERN MASSACHUSETTS. 1193207 1 0 0 0 0 0 0 0 0 1 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 1 0 0 0 1 2 0 0 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 JODI 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 0 2161869 148555 0 0 1 0 0 9785 9785 26608 0 26608 26608 26608 36393 0 0 36393 3622 3622 875 875 148 148 7270 7270 4824 4824 1777 1777 803976 803976 389231 389231 BUSINESS DEVELOPMENT EX 5677 5677 BANK FEES 4947 4947 MISCELLANEOUS EXPENSE 2797 2797 DUES & SUBSCRIPTIONS 345 345 1225489 1193207 32282 0 259187 221767 487697 525900 2098 3635 3767 105754 104985 0 769 61863 226436 1963333 1583333 404726 610533 3182539 3172505 458813 461261 14599 22151 13359876 12723852 603768 2405623 14437056 15612887 X -12465179 -13598855 1210662 1158473 -11254517 -12440382 3182539 3172505 X -1189096 -23367 26598 X 0 1 X 1 0 X 142001 28163 13445 183609 142001 28163 13445 183609 183609 3452 1828 2675 3714 9785 21454 205063 0.89540 0.67860 X 710440 26598 737038 671559 38881 710440 776838 -105279 671559 742207 34631 776838 726887 40086 -24766 742207 1.00000 1 0 10000 9231 769 95754 95754 0 769 DUE FROM RELATED PARTIES 189209 BENEFICIAL INTEREST IN PERPETUAL TRUST 421324 610533 DUE TO RELATED PARTIES 2405623 2405623 X PART V, LINE 4: IN PRIOR YEARS, THE ORGANIZATION RECEIVED CONTRIBUTIONS WHICH WERE PERMANENTLY RESTRICTED BY THE DONORS. THE PRINCIPAL WAS PLACED IN A PERMANENT ENDOWMENT FUND. THE INCOME IS TO BE USED FOR GENERAL OPERATIONS. 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 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, 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 SOLE MEMBER (CHELSEA JEWISH LIFECARE. INC.), SUBJECT TO ITS BY-LAWS, 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. FORM 990, PART XI, LINE 9: OTHER CHANGES IN BENEFICIAL INTEREST 26,598. JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 MANAGERIAL & ADMINISTRATIVE SUPPORT MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 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 1 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 1 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 1 GENESIS HOUSE INC 770 CONVERSE STREET LONGMEADOW MA 01106 042817295 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 GENESIS HOUSE III INC 770 CONVERSE STREET LONGMEADOW MA 01106 000739159 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 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 1 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 0 0 1 1 1 1 1 1 0 0