2026-05-14T15:55:48-05:00 2025-12-31 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2025-01-01 020222243 WENTWORTH SENIOR LIVING WENT 6034360169 346 PLEASANT STREET PORTSMOUTH NH 03801 KRISTEN COLLINS PRESIDENT & CEO 6034360169 2026-05-14 1 ORESTE J MOSCA CPA P00366101 6032245357 2025 2025-03-06 01:10:19Z KRISTEN COLLINS 346 PLEASANT ST PORTSMOUTH NH 03801 10689556 0 X HTTP://WENTWORTHSENIORLIVING.ORG/ X HOME 1911 NH WENTWORTH SENIOR LIVING'S MISSION IS TO EMPOWER SENIORS TO THRIVE WITH PERSONALIZED SUPPORT AND COMMUNITY CONNECTION, EARN THE TRUST OF FAMILIES THROUGH COMPASSION AND EXCELLENCE, AND HONOR OUR STAFF AS VALUED PARTNERS IN THIS MEANINGFUL JOURNEY. 8 7 140 18 0 0 32937 55720 8517321 9211473 710588 629486 73099 93768 9333945 9990447 91256 85255 0 0 5200759 5084729 0 0 0 4083383 3747849 9375398 8917833 -41453 1072614 18136415 20115425 5166621 5192229 12969794 14923196 X WENTWORTH SENIOR LIVING ("WSL") OPERATES AN ASSISTED LIVING FACILITY LOCATED IN PORTSMOUTH, NEW HAMPSHIRE. WSL'S MISSION IS TO EMPOWER SENIORS TO THRIVE WITH PERSONALIZED SUPPORT AND COMMUNITY CONNECTION, EARN THE TRUST OF FAMILIES THROUGH COMPASSION AND EXCELLENCE, AND HONOR OUR STAFF AS VALUED PARTNERS IN THIS MEANINGFUL JOURNEY. 0 0 7101169 85255 9230874 DURING THE YEAR, WSL PROVIDED CARING SUPPORT AND PERSONALIZED HEALTHCARE SERVICE TO SEACOAST SENIORS, PROVIDING 22,250 CENSUS DAYS DURING 2025. 7101169 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 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 1 0 0 0 1 38 0 1 140 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X DOREEN CHESTER 6035707751 346 PLEASANT STREET PORTSMOUTH NH 038014536 ALAN M ROBINSON CHAIRPERSON 1.00 0.25 X X 0 0 0 LARRY CUTLIFFE TRUSTEE; FORMER SENIOR ADVISOR 1.00 0.25 X 161533 0 6577 DAVID SPLAINE TREASURER 1.00 0.25 X X 0 0 0 MARK JACOBS TRUSTEE 1.00 0.25 X 0 0 0 JOAN GILE TRUSTEE 1.00 0.25 X 0 0 0 SHARON WESTON TRUSTEE 1.00 0.25 X 0 0 0 DEB RODIER SECRETARY 1.00 0.25 X X 0 0 0 WILLIAM CLIFFORD JR TRUSTEE 1.00 0.25 X 0 0 0 JOHN HEBERT TRUSTEE 1.00 0.25 X 0 0 0 DENIS DILLON TRUSTEE 1.00 0.25 X 0 0 0 KRISTEN COLLINS PRESIDENT & CEO 40.00 0.25 X 189526 0 11895 DOREEN CHESTER FINANCE DIRECTOR 40.00 X 118348 0 11675 PHYLLIS ANDERSON DIRECTOR OF NURSING 40.00 X 121601 0 11410 PAM DEYO CHARGE NURSE 40.00 X 103231 0 9054 694239 0 50611 5 0 1 0 GLENDALE SENIOR DINING INC 749 E INDUSTRIAL PARK DRIVE DEPT G MANCHESTER NH 03109 DINING SERVICES 711666 SYSTEMS ENGINEERING INC 120 EXCHANGE ST SUITE 500 PORTLAND ME 04101 NETWORK INFRASTRUCTURE AND SUPPORT SERVI 154930 2 55720 55720 RESIDENT SERVICE REVEN 900099 9211473 9211473 9211473 337419 337419 101790 27423 74367 74367 74367 953753 10000 594338 77348 359415 -67348 292067 292067 ADMIN INCOME 900099 9643 9643 SALON INCOME 900099 3346 3346 MEALS SOLD INCOME 900099 2712 2712 3700 3700 19401 9990447 9230874 0 703853 X 85255 85255 406465 406465 3959250 3503080 456170 66010 53265 12745 324700 244311 80389 328304 258823 69481 29128 29128 39984 39984 264960 51200 213760 207273 27212 180061 757777 684959 72818 3551 175 3376 4274 211 4063 126927 118994 7933 602791 565117 37674 SUPPLIES 707433 601923 105510 OUTSOURCED STAFFING 705727 705727 REPAIRS AND MAINTENANCE 138236 138236 STAFF EXPENSES 129449 62681 66768 30339 30339 8917833 7101169 1816664 0 2001 26182 3285627 3878439 58005 852 130150 101823 11527035 7131951 4151520 4395084 9258455 10468917 658345 623877 592312 620251 18136415 20115425 619475 577358 568043 608253 3469212 3471947 509891 534671 5166621 5192229 X 3969315 5264703 9000479 9658493 12969794 14923196 18136415 20115425 X 1072614 866017 14771 X X 0 1 X 1 0 X 2233141 32421 36259 32937 55720 2390478 5611119 6822048 7685629 8517321 9230874 37866991 7844260 6854469 7721888 8550258 9286594 40257469 0 0 0 40257469 223466 230675 389462 414606 439209 1697418 223466 230675 389462 414606 439209 1697418 8067726 7085144 8111350 8964864 9725803 41954887 0.95950 0.96180 0.04050 0.03820 X 8479486 1144827 514479 9109834 7801952 1201574 524040 8479486 6871463 1461489 531000 7801952 8882309 -1473560 537286 6871463 8163259 1228951 509901 8882309 0.06286 0.93714 0 0 96504 96504 8987264 5567609 3419655 2320403 1564342 756061 122864 122864 4395084 REFUNDABLE RESIDENT DEPOSITS 534671 534671 X 10813403 866017 14771 880788 9932615 57832 57832 9990447 8860001 27423 27423 8832578 85255 85255 8917833 PART X, LINE 2: WSL HAS ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO.48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740). ACCORDINGLY, MANAGEMENT HAS EVALUATED WSL'S TAX POSITIONS AND CONCLUDED WSL HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, WSL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUST 14,771. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -27,423. RESIDENTIAL GRANTS (SHOWN NET AGAINST RESIDENT SVC REV ON FINANCIALS REP) 85,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 27,423. PART XII, LINE 4B - OTHER ADJUSTMENTS: RESIDENTIAL GRANTS (SHOWN NET AGAINST RESIDENT SVC REV ON FINANCIALS REP) 85,255. 1 RESIDENTIAL GRANTS 1 85255 FAIR MARKET VALUE PERCENTAGE OF MONTHLY RESIDENT FEE PART I, LINE 2: RESIDENTIAL GRANTS ARE AWARDED TO INDIVIDUAL RESIDENTS WHO RESIDE AT THE RESIDENTIAL HEALTH CARE FACILITY AND DIRECTLY DECREASE THE MONTHLY FEE. 1 X X X X X 0 0 0 0 0 0 0 0 0 KRISTEN COLLINS PRESIDENT & CEO 189526 0 0 0 0 0 7850 0 4045 0 201421 0 0 0 LARRY CUTLIFFE TRUSTEE; FORMER SENIOR ADVISOR 68444 0 0 0 93089 0 2716 0 3861 0 168110 0 0 0 PART I, LINE 3 THE COMPANY HAS A COMPENSATION COMMITTEE CONSISTING WHOLLY OF INDEPENDENT, OUTSIDE TRUSTEES. THE COMMITTEE ENGAGED AN OUTSIDE CONSULTING FIRM THAT SPECIALIZES IN EXECUTIVE COMPENSATION REVIEWS FOR SIMILAR BUSINESSES ON A NATIONAL BASIS. THE CONSULTING FIRM WAS ASKED TO CONDUCT AN INDEPENDENT BENCHMARKING ANALYSIS OF CASH COMPENSATION INCLUDING BASE SALARY AND BASE SALARY PLUS INCENTIVE FOR THE CEO. THESE ANALYSES WERE DESIGNED TO PROVIDE AFFIRMATION OF THE COMPANY'S COMPLIANCE WITH IRS REGULATIONS RELATED TO THE REASONABLENESS OF EXECUTIVE COMPENSATION PRACTICES IN TAX-EXEMPT ORGANIZATIONS. THE COMMITTEE USED THE RESULTS OF THIS ANALYSIS TO ESTABLISH TOTAL COMPENSATION TARGETS FOR THE CEO AND THE FULL BOARD OF TRUSTEES APPROVED THE COMMITTEE'S RECOMMENDATIONS. FORM 990, PART VI, SECTION A, LINE 6 WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION. THE INCORPORATORS ALSO HAVE THE POWER TO REMOVE A TRUSTEE. RESPONSIBILITY FOR THE OPERATION OF WSL IS VESTED IN THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B WSL IS GOVERNED, IN PART, BY A BOARD OF INCORPORATORS. THEIR POWERS ARE DETAILED IN THE BY-LAWS AND INCLUDE THE ANNUAL APPOINTMENT OF THE BOARD OF TRUSTEES AND ELECTION OF NEW MEMBERS TO THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS PROVIDED TO THE BOARD AND APPROVED PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C WSL DOES HAVE A CONFLICT OF INTEREST POLICY. A CONFLICT OF INTEREST DISCLOSURE IS ANNUALLY DISTRIBUTED TO ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES OF WSL. ANY CONFLICTS WHICH MIGHT BE CONSIDERED SERIOUS ARE BROUGHT TO THE BOARD'S ATTENTION AND RESOLVED ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPANY HAS A COMPENSATION COMMITTEE CONSISTING WHOLLY OF INDEPENDENT, OUTSIDE TRUSTEES. THE COMMITTEE ENGAGED AN OUTSIDE CONSULTING FIRM THAT SPECIALIZES IN EXECUTIVE COMPENSATION REVIEWS FOR SIMILAR BUSINESSES ON A NATIONAL BASIS. THE CONSULTING FIRM WAS ASKED TO CONDUCT AN INDEPENDENT BENCHMARKING ANALYSIS OF CASH COMPENSATION INCLUDING BASE SALARY AND BASE SALARY PLUS INCENTIVE FOR THE CEO. THESE ANALYSES WERE DESIGNED TO PROVIDE AFFIRMATION OF THE COMPANY'S COMPLIANCE WITH IRS REGULATIONS RELATED TO THE REASONABLENESS OF EXECUTIVE COMPENSATION PRACTICES IN TAX-EXEMPT ORGANIZATIONS. THE COMMITTEE USED THE RESULTS OF THIS ANALYSIS TO ESTABLISH TOTAL COMPENSATION TARGETS FOR THE CEO AND THE FULL BOARD OF TRUSTEES APPROVED THE COMMITTEE'S RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 51,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,200. COMPUTER SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 213,760. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,760. FORM 990, PART IX, LINE 24E PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,339. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,339. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUST 14,771. PART VII THERE HAVE BEEN NO CHANGES TO THIS PROCESS. SCHEDULE J, PART II, LINE 2(B(III)) LARRY CUTLIFFE SERVED AS A SENIOR ADVISOR TO THE ORGANIZATION THROUGH MARCH 31, 2025, AND WAS APPOINTED AS A TRUSTEE EFFECTIVE APRIL 1, 2025. AMOUNTS REPORTED IN PART VII REFLECT COMPENSATION PAID FOR SERVICES RENDERED AS SENIOR ADVISOR PRIOR TO BECOMING A TRUSTEE. REPORTED COMPENSATION ALSO INCLUDES PAYMENT OF DEFERRED COMPENSATION IN THE AMOUNT OF $93,089, WHICH WAS ACCRUED IN A PRIOR YEAR AND PAID DURING THE CURRENT CALENDAR YEAR. PARROT AVENUE PLACE INC 346 PLEASANT STREET PORTSMOUTH NH 038014536 020524497 TO SUPPORT WENTWORTH SENIOR LIVING AND ITS FUNDRAISING ACTIVITIES. NH 501(C)(3) LINE 12B, II WENTWORTH SENIOR LIVING 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0