JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC (EIN 04-2106768)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-11
IRS object ID
202313159349301731
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-11T14:28:16-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 BATTERYMARCH PARK SUITE 100AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042106768EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH REHABILITATION CENTER FOR THEBusinessNameLine1Txt
Business Name Line2AGED OF THE NORTH SHORE INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone9784715100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER SANTERREPersonNm
Person TitleCFOPersonTitleTxt
Phone9784715100PhoneNum
Signature2023-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastSANTERREPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIELLE NIHILLPreparerPersonNm
PTINP01350943PTIN
Phone7819821001PhoneNum
Preparation2023-11-07PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1JEFFREY & SUSAN BRUDNICK CENTER FOR LIVINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerADAM BERMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$25,311,792GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHELSEAJEWISH.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1944FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,455,627PYContributionsGrantsAmt
CY Contributions Grants$3,364,076CYContributionsGrantsAmt
PY Program Service Revenue$19,856,132PYProgramServiceRevenueAmt
CY Program Service Revenue$21,269,863CYProgramServiceRevenueAmt
PY Investment Income$4PYInvestmentIncomeAmt
CY Investment Income$569CYInvestmentIncomeAmt
PY Other Revenue-$173,570PYOtherRevenueAmt
CY Other Revenue$677,284CYOtherRevenueAmt
PY Total Revenue$21,138,193PYTotalRevenueAmt
CY Total Revenue$25,311,792CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,402,776PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$14,310,594CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,167,763PYOtherExpensesAmt
CY Other Expenses$9,258,178CYOtherExpensesAmt
PY Total Expenses$22,570,539PYTotalExpensesAmt
CY Total Expenses$23,568,772CYTotalExpensesAmt
PY Revenues Less Expenses-$1,432,346PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,743,020CYRevenuesLessExpensesAmt
Total Assets BOY$32,417,424TotalAssetsBOYAmt
Total Assets EOY$31,836,230TotalAssetsEOYAmt
Total Liabilities BOY$34,028,829TotalLiabilitiesBOYAmt
Total Liabilities EOY$30,072,514TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,611,405NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,763,716NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS, SO THAT EACH CAN CONTINUE TO LIVE HIS OR HER LIFE WITH A SENSE OF MEANING AND PURPOSE THROUGH THE OPERATION OF A 144-BED NURSING HOME WITH AN ADULT DAY CARE CENTER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$19,985,740ExpenseAmt
Grant$0GrantAmt
Revenue$21,304,516RevenueAmt
DescNURSING HOME - PROVIDE QUALITY SKILLED NURSING CARE & REHABILITATIVE THERAPY FOR UP TO 144 ELDERLY RESIDENTS OF A NURSING HOME.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$614,613ExpenseAmt
Grant$0GrantAmt
Revenue$642,631RevenueAmt
DescADULT DAY CARE - PROVIDE SUPPORTIVE CARE TO PATIENTS OF THE ADULT DAY CARE FACILITY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$20,600,353TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document62IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER SANTERREBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9784715100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
BARRY BERMAN
TREASURER1.0039.00Yes (X)Yes (X)$0$710,834$34,696
ADAM BERMAN
PRESIDENT AND CEO1.0039.00Yes (X)Yes (X)$0$437,435$38,700
ELIZABETH MULLEN
COO AND CLERK1.0039.00Yes (X)$0$254,480$22,345
JENNIFER SANTERRE
CFO1.0039.00Yes (X)$0$180,450$19,098
RONILO ANGLO
CHIEF CLINICAL OFFICER1.0039.00$0$243,790$34,290Yes (X)
ESTHER KAIRU
LPN - NURSE SUPERVISOR73.000.00$0$230,834$26,964Yes (X)
KAREN PETRUCCELLI
VP CLINICAL QUALITY IMPROVEMENT1.0039.00$0$202,188$20,595Yes (X)
THERESA HALLIDAY-BURRI
CHIEF BUSINESS DEVELOPMENT OFFICER1.0039.00$0$190,248$5,726Yes (X)
KATHERINE SANTOS
VP OF STRATEGY & OPERATIONAL EXCELLENCE1.0039.00$0$189,802$16,017Yes (X)
GILDA RICHMAN
BOARD CHAIR1.0039.00Yes (X)Yes (X)$0$76,137$5,927
JOEL MAZER
DIRECTOR1.007.00Yes (X)$0$0$0
JUDY WEISS
DIRECTOR1.007.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,716,198TotReportableCompRltdOrgAmt
Total Other Compensation$224,358TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHELSEA JEWISH LIFECARE
165 CAPTAINS ROWCHELSEAMA02150MANAGEMENT SERVICES$1,290,646
PROEMS SOLUTIONS
31 SMITH PLCAMBRIDGEMA02138COVID-19 TESTING$562,005
JOHNSON CONTROLS
39 SALEM STLYNNFIELDMA01940ELECTRICAL$134,802
SMART BUILD LLC
6 KIMBALL LNLYNNFIELDMA01940CONSTRUCTION$116,347
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$3,356,236GovernmentGrantsAmt
All Other Contributions$7,840AllOtherContributionsAmt
Total Contributions$3,364,076TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM SERVICE INCOME623000$21,146,041$21,146,041
OTHER INCOME623000$123,822$123,822
FieldValueIRS element (for citing)
Total Program Service Revenue$21,269,863TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$569TotalRevenueColumnAmt
Exclusion$569ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLOSS FROM FIRE DAMAGEDesc
Business623000BusinessCd
Total Revenue Column$677,284TotalRevenueColumnAmt
Related Or Exempt Func Income$677,284RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$677,284OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,311,792TotalRevenueColumnAmt
Related Or Exempt Func Income$21,947,147RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$569ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$12,577,957TotalAmt
Program Services$11,979,979ProgramServicesAmt
Management And General$597,978ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$773,355TotalAmt
Program Services$728,822ProgramServicesAmt
Management And General$44,533ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$959,282TotalAmt
Program Services$916,114ProgramServicesAmt
Management And General$43,168ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,433,835TotalAmt
Management And General$1,433,835ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,056TotalAmt
Management And General$5,056ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$170,315TotalAmt
Management And General$170,315ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$156,255TotalAmt
Program Services$138,115ProgramServicesAmt
Management And General$18,140ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$194,141TotalAmt
Program Services$106,696ProgramServicesAmt
Management And General$87,445ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$126,468TotalAmt
Program Services$105,095ProgramServicesAmt
Management And General$21,373ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,330,432TotalAmt
Program Services$1,241,821ProgramServicesAmt
Management And General$88,611ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$99,039TotalAmt
Program Services$97,079ProgramServicesAmt
Management And General$1,960ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$16,194TotalAmt
Program Services$91ProgramServicesAmt
Management And General$16,103ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$707,069TotalAmt
Program Services$654,142ProgramServicesAmt
Management And General$52,927ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,106,918TotalAmt
Program Services$1,024,061ProgramServicesAmt
Management And General$82,857ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$650,765TotalAmt
Program Services$617,620ProgramServicesAmt
Management And General$33,145ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
NURSING SUPPLIES AND EX$1,303,078$1,303,078
USER FEE$887,648$887,648
FOOD AND DIETARY EXPENS$804,270$804,270
BAD DEBT EXPENSE$249,000$249,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,695TotalAmt
Program Services-$4,278ProgramServicesAmt
Management And General$21,973ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,568,772TotalAmt
Program Services$20,600,353ProgramServicesAmt
Management And General$2,968,419ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,447,986BOYAmt
EOY$345,131EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$43,058EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$485,605EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,112,615BOYAmt
EOY$4,877,369EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$58,092BOYAmt
EOY$181,523EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$38,328,751LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,200,775LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$25,027,613BOYAmt
EOY$24,127,976EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$43,489BOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$1,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$727,629BOYAmt
EOY$1,774,568EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,417,424BOYAmt
EOY$31,836,230EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,612,144BOYAmt
EOY$2,019,612EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$35,139BOYAmt
EOY$72,412EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,166,712BOYAmt
EOY$23,604,153EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,397,677BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,817,157BOYAmt
EOY$4,376,337EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,028,829BOYAmt
EOY$30,072,514EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$2,117,127BOYAmt
EOY$1,278,111EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$505,722BOYAmt
EOY$485,605EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,611,405BOYAmt
EOY$1,763,716EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,417,424BOYAmt
EOY$31,836,230EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,743,020ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,632,101OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$6,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,008,798CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,455,627CurrentTaxYearMinus1YearAmt
Current Tax Year$3,364,076CurrentTaxYearAmt
Total$6,834,701TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,254,884CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,720,992CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,534,012CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,856,132CurrentTaxYearMinus1YearAmt
Current Tax Year$21,269,863CurrentTaxYearAmt
Total$99,635,883TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year-$173,570CurrentTaxYearMinus1YearAmt
Current Tax Year$677,284CurrentTaxYearAmt
Total$503,714TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,254,884CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,727,192CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,542,810CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,138,189CurrentTaxYearMinus1YearAmt
Current Tax Year$25,311,223CurrentTaxYearAmt
Total$106,974,298TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$106,974,298PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$264CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4CurrentTaxYearMinus1YearAmt
Current Tax Year$569CurrentTaxYearAmt
Total$953TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$264CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4CurrentTaxYearMinus1YearAmt
Current Tax Year$569CurrentTaxYearAmt
Total$953TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,254,884CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,727,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,542,926CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,138,193CurrentTaxYearMinus1YearAmt
Current Tax Year$25,311,792CurrentTaxYearAmt
Total$106,975,251TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Assets Included$10,573AssetsIncludedAmt

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

FieldValueIRS element (for citing)
Collection Used Other PurposesYes (X)CollectionUsedOtherPurposesInd
Other PurposesRELIGIOUS CEREMONIESOtherPurposesDesc
FieldValueIRS element (for citing)
Solicited Assets Sale0SolicitedAssetsSaleInd
Agent Trustee EtcYes (1)AgentTrusteeEtcInd
Beginning Balance$1,970BeginningBalanceAmt
Additions During Year$21,937AdditionsDuringYearAmt
Distributions During Year-$14,144DistributionsDuringYearAmt
Ending Balance$9,763EndingBalanceAmt
Incl Escrow Custodial Acct Liab0InclEscrowCustodialAcctLiabInd

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$535,000BeginningYearBalanceAmt
Other Expenditures$535,000OtherExpendituresAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$535,000ContributionsAmt
End Year Balance$535,000EndYearBalanceAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,322,432OtherCostOrOtherBasisAmt
Depreciation$8,545,431DepreciationAmt
Book Value$23,777,001BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,995,746OtherCostOrOtherBasisAmt
Depreciation$5,655,344DepreciationAmt
Book Value$340,402BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,573OtherCostOrOtherBasisAmt
Book Value$10,573BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$24,127,976TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
FAIR VALUE OF INTEREST RATE SWAPS$1,279,228
DUE FROM RELATED PARTIES$425,181
CONSTRUCTION IN PROGRESS$34,671
SECURITY DEPOSITS$17,171
ARTWORK$12,500
SOFTWARE, NET$5,817
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,774,568TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED MANAGEMENT FEES$4,126,111
DUE TO RELATED PARTIES$233,055
SECURITY DEPOSITS$17,171
FieldValueIRS element (for citing)
Total Liability$4,376,337TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 4:TORAH - USED FOR JEWISH RELIGIOUS CEREMONIES FOR RESIDENTS.
PART IV, LINE 1B:THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NURSING FACILITY.
PART V, LINE 4:DURING 2020, IT WAS DETERMINED THAT THE AMOUNTS REPORTED IN PRIOR YEARS CONSIST OF DONOR RESTRICTED FUNDS AND DO NOT REPRESENT EITHER TEMPORARY OR PERMANENT ENDOWMENTS. THEREFORE, THESE FUNDS ARE NOT REQUIRED TO BE REPORTED IN SCHEDULE D, PART V AND THE BALANCE AS OF DECEMBER 31, 2020 WAS REDUCED TO ZERO.
PART X, LINE 2:THE MEMBERS OF THE ORGANIZATION HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) AND APPLICABLE STATE STATUTES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BARRY BERMAN
TREASURER$0$684,007$0$0$0$26,827$0$0$0$34,696$0$745,530$0$0
ADAM BERMAN
PRESIDENT AND CEO$0$421,850$0$0$0$15,585$0$0$0$38,700$0$476,135$0$0
ELIZABETH MULLEN
COO AND CLERK$0$254,480$0$0$0$0$0$0$0$22,345$0$276,825$0$0
JENNIFER SANTERRE
CFO$0$180,450$0$0$0$0$0$0$0$19,098$0$199,548$0$0
RONILO ANGLO
CHIEF CLINICAL OFFICER$0$243,790$0$0$0$0$0$0$0$34,290$0$278,080$0$0
ESTHER KAIRU
LPN - NURSE SUPERVISOR$0$230,834$0$0$0$0$0$0$0$26,964$0$257,798$0$0
KAREN PETRUCCELLI
VP CLINICAL QUALITY IMPROVEMENT$0$202,188$0$0$0$0$0$0$0$20,595$0$222,783$0$0
THERESA HALLIDAY-BURRI
CHIEF BUSINESS DEVELOPMENT OFFICER$0$190,248$0$0$0$0$0$0$0$5,726$0$195,974$0$0
KATHERINE SANTOS
VP OF STRATEGY & OPERATIONAL EXCELLE$0$189,802$0$0$0$0$0$0$0$16,017$0$205,819$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE CEO IS PAID FROM A RELATED ORGANIZATION. 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. SOME OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. 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 A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S 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.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1MASS DEVELOPMENT FINANCE AGENCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN043431814BondIssuerEIN
CUSIP57584YSL4CUSIPNum
Bond Issued2019-06-20BondIssuedDt
Issue Price$24,664,700IssuePriceAmt
PurposeTO REFUND OLD BONDS, FUND CAPITAL EXPENDITURE, PAY FOR COSTS OF ISSUANCE.PurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$684,780RetiredAmt
Total Proceeds$24,664,700TotalProceedsAmt
Refunding Escrow$23,566,839RefundingEscrowAmt
Issuance Costs From Proceeds$391,875IssuanceCostsFromProceedsAmt
Credit Enhancement$79,545CreditEnhancementAmt
Capital Expenditures$626,441CapitalExpendituresAmt
Substantial Completion2020SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate IssueYes (1)VariableRateIssueInd
Hedge Identified In Bks And RecYes (1)HedgeIdentifiedInBksAndRecInd

Hedge Provider Name HedgeProviderName

FieldValueIRS element (for citing)
Business Name Line1M&T BANKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Term Of Hedge3.500000000000TermOfHedgePct
Superintegrated Hedge0SuperintegratedHedgeInd
Hedge Terminated0HedgeTerminatedInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE K SUPPLENTAL INFORMATIONFormAndLineReferenceDesc
ExplanationTHIS ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 06/20/2019. THE FOUR ORGANIZATIONS INVOLVED IN THE ISSUANCE ARE: JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE, INC. (EIN 04-2106768), CHELSEA JEWISH NORTH SHORE ASSISTED LIVING, INC. (EIN - 04-3274643), CHELSEA JEWISH GREEN HOUSE, INC. (EIN 04-3326727) AND CHELSEA JEWISH COMMUNITY, INC. (EIN 27-1756594).ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, ITEM CDBA: JEFFREY & SUSAN BRUDNICK CENTER FOR LIVING DBA: SHAPIRO-RUDOLPH ADULT DAY HEALTH CENTER
FORM 990, PART V, LINE 2A:THIS ORGANIZATION USES A COMMON PAYMASTER, AS SUCH, ALL EMPLOYEES ARE LISTED UNDER THE COMMON PAYMASTER, CHELSEA JEWISH LIFECARE, INC. OF THE 1230 EMPLOYEES PAID BY THE COMMON PAYMASTER, 435 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2022.
FORM 990, PART VI, SECTION A, LINE 2ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. JEFFREY BRUDNICK, DIRECTOR OF CHELSEA JEWISH LIFECARE, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS.
FORM 990, PART VI, SECTION A, LINE 3THE 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 6THE SOLE MEMBER OF THE CORPORATION IS A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE, INC.
FORM 990, PART VI, SECTION A, LINE 7ATHE 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 7BTHE 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 11BTHE 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 12CON 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 15THE CEO IS PAID FROM A RELATED ORGANIZATION. 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. FORM 990, PART VI, SECTION B, LINE 15B: OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. 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 A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S 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 19THE 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:UNREALIZED GAIN/LOSS ON SWAP 1,632,101.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (15 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
CHELSEA JEWISH LIFECARE INC
165 CAPTAINS ROWCHELSEAMA02150510141617MANAGEMENTMA501(C)(3)LINE 7LEGACY LIFECARE INC0
CHELSEA JEWISH COMMUNITY INC
165 CAPTAINS ROWCHELSEAMA02150271756594HOMECARE & HOSPICEMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH CHARITABLE FOUNDATION INC
240 LYNNFIELD STREETPEABODYMA01960261244471SUPPORT SERVICES & FUNDRAISINGMA501(C)(3)LINE 12B, IICHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH GREEN HOUSE INC
165 CAPTAINS ROWCHELSEAMA02150043326727ASSISTED LIVING & NURSING HOMEMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC
240 LYNNFIELD STREETPEABODYMA01960043274643ASSISTED LIVINGMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
LEGACY LIFECARE INC
240 LYNNFIELD STREETPEABODYMA01960223102199SUPPORT SERVICES & FUNDRAISINGMA501(C)(3)LINE 12A, I0N/A
CHELSEA JEWISH NURSING HOME INC
165 CAPTAINS ROWCHELSEAMA02150042200583NURSING HOMEMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
ADMIRAL'S HILL ASSISTED LIVING CORP II
17 LAFAYETTE AVECHELSEAMA02150043538833ASSISTED LIVINGMA501(C)(3)PFCHELSEA JEWISH LIFECARE INC0
JGS LIFECARE CORPORATION
770 CONVERSE STREETLONGMEADOWMA01106042129128GERIATRIC/NURSING PROVIDERMA501(C)(3)LINE 7CHELSEA JEWISH LIFECARE INC0
JGS ADMINISTRATIVE SERVICES
770 CONVERSE STREETLONGMEADOWMA01106043295014ADMIN SUPPORT TO JEWISH GERIATRIC SERVICESMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
JEWISH NURSING HOME OF WESTERN MA INC
770 CONVERSE STREETLONGMEADOWMA01106043138403SKILLED NURSING FACILITYMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
JGS HOUSING SERVICE INC
770 CONVERSE STREETLONGMEADOWMA01106043321157ASSISTED LIVINGMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
SPECTRUM HOME HEALTH & HOSPICE
770 CONVERSE STREETLONGMEADOWMA01106043237982HOME HEALTH & HOSPICE CAREMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
SPECTRUM HOME CARE INC
770 CONVERSE STREETLONGMEADOWMA01106043399549NON-CERTIFIED HOME HEALTH AGENCYMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
DEUTSCHES ALTENHEIM INC
2222 CENTRE STREETWEST ROXBURYMA02132042104144SKILLED NURSING & ADH &ALMA501(C)(3)LINE 10LEGACY LIFECARE INC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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