2023-11-11T14:33:32-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2022-01-01 510141617 CHELSEA JEWISH LIFECARE INC CHEL 6178870001 165 CAPTAINS ROW CHELSEA MA 02150 JENNIFER SANTERRE CFO 9784715100 2023-11-10 1 JENNIFER SANTERRE 999009999 0 DANIELLE NIHILL P01350943 7819821001 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LEGACY LIFECARE MANAGEMENT ADAM BERMAN 165 CAPTAINS ROW CHELSEA MA 02150 9495442 0 X WWW.CHELSEAJEWISH.ORG X 1975 MA TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES. 12 9 1230 10 0 0 75000 1157324 8008444 8282927 23473 55191 0 0 8106917 9495442 0 0 0 0 6821003 6754222 0 0 706327 1713844 1832659 8534847 8586881 -427930 908561 26644582 27444364 2891790 2783011 23752792 24661353 X THE ORGANIZATION'S MISSION IS TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES THAT CONSISTENTLY PROVIDE HIGH-QUALITY COMPASSIONATE CARE WHILE FOCUSING ON THE DEVELOPMENT OF INNOVATIVE PROGRAMS AND SERVICES THAT ENABLE INIDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 0 0 407448 0 8282927 MANAGEMENT & SUPPORT - TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES THAT CONSISTENTLY PROVIDE HIGH-QUALITY COMPASSIONATE CARE WHILE FOCUSING ON THE DEVELOPMENT OF INNOVATIVE PROGRAMS AND SERVICES THAT ENABLE INIDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 407448 1 1 0 0 0 0 0 0 0 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 1 0 0 0 0 0 0 1 1 0 0 0 1 X 15 0 1 1230 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 9 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JENNIFER SANTERRE 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 BARRY BERMAN TREASURER 26.00 14.00 X X 710834 0 34696 ADAM BERMAN PRESIDENT AND CEO 26.00 14.00 X X 437435 0 38700 ELIZABETH MULLEN COO AND CLERK 26.00 14.00 X 254480 0 22345 JENNIFER SANTERRE CFO 26.00 14.00 X 180450 0 19098 RONILO ANGLO CHIEF CLINICAL OFFICER 26.00 14.00 X 243790 0 34290 KAREN PETRUCCELLI VP OF CLINICAL QUALITY IMP 26.00 14.00 X 202188 0 20595 THERESA HALLIDAY-BURRI CHIEF BUSINESS DEVELOPMENT 26.00 14.00 X 190248 0 5726 KATHERINE SANTOS VP OF STRATEGY & OPERATION 26.00 14.00 X 189802 0 16017 AMY SANDERS DIRECTOR OF MARKETING 26.00 14.00 X 182633 0 4623 GILDA RICHMAN DIRECTOR 1.00 39.00 X X 76137 0 5927 JOEL MAZER DIRECTOR 1.00 7.00 X 0 0 0 JUDY WEISS DIRECTOR 1.00 7.00 X 0 0 0 ESTELLE BOOKMAN DIRECTOR 1.00 0.00 X 0 0 0 JEFFREY BRUDNICK DIRECTOR 1.00 0.00 X 0 0 0 STUART ANFANG DIRECTOR 1.00 7.00 X 0 0 0 SUSAN GOLDSMITH DIRECTOR 1.00 7.00 X 0 0 0 HOWARD GREENSPAN DIRECTOR 1.00 0.00 X 0 0 0 SHARON FORMAN DIRECTOR 1.00 0.00 X 0 0 0 DOUG FIEBELKORN DIRECTOR 1.00 0.00 X 0 0 0 2667997 0 202017 83 0 1 0 SPERLING INTERACTIVE 10 DERBY SQUARE SALEM MA 01970 CONSULTING 425559 JEWISH NURSING HOME OF WESTERN MA 770 CONVERSE STREET LONGMEADOW MA 01106 CONTRACT LABOR 238393 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 ACCOUNTING SERVICES 237731 3 1111312 46012 1157324 MANAGEMENT FEE 561000 8222126 8222126 OTHER INCOME 561000 60801 60801 8282927 55191 55191 9495442 8282927 0 55191 X 1698038 142941 1010962 544135 31135 31135 4081442 180196 3739054 162192 451008 16466 434542 492599 24630 467969 88162 88162 87410 87410 487952 487952 36 36 315311 315311 185038 185038 111719 3529 108190 48894 835 48059 62922 62922 8600 860 7740 24250 2425 21825 52337 4525 47812 BUSINESS DEVELOPMENT 389439 389439 FOOD EXPENSE 6983 76 6907 -36394 -170 -36224 8586881 407448 7473106 706327 556895 372596 100000 100000 1245059 1030628 17610238 17633057 515901 591311 398140 360710 43706 37430 6572783 7679342 26644582 27444364 1341910 1378676 40000 40000 300229 291142 971312 0 238339 1073193 2891790 2783011 X 21456288 22579280 2296504 2082073 23752792 24661353 26644582 27444364 908561 0 X 0 1 X 1 1 1 X 132462 131928 531465 75000 1157324 2028179 132462 131928 531465 75000 1157324 2028179 339296 1688883 18739 31792 21024 23473 55191 150219 2178398 35735152 0.77530 0.62150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3098469 3098469 3440141 78328 420000 3098469 3874919 190222 625000 3440141 60578 60578 0 337562 300132 37430 37430 OTHER RECEIVABLES 78358 DUE FROM RELATED PARTIES 7574915 CONSTRUCTION IN PROGRESS 2350 SOFTWARE, NET 23719 7679342 DUE TO RELATED PARTIES 1073193 1073193 X 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 TERM 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. X X X 0 0 0 0 0 0 0 0 0 BARRY BERMAN TREASURER 684007 0 0 0 26827 0 0 0 34696 0 745530 0 0 0 ADAM BERMAN PRESIDENT AND CEO 421850 0 0 0 15585 0 0 0 38700 0 476135 0 0 0 ELIZABETH MULLEN COO AND CLERK 254480 0 0 0 0 0 0 0 22345 0 276825 0 0 0 JENNIFER SANTERRE CFO 180450 0 0 0 0 0 0 0 19098 0 199548 0 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 243790 0 0 0 0 0 0 0 34290 0 278080 0 0 0 KAREN PETRUCCELLI VP OF CLINICAL QUALITY IMP 202188 0 0 0 0 0 0 0 20595 0 222783 0 0 0 THERESA HALLIDAY-BURRI CHIEF BUSINESS DEVELOPMENT 190248 0 0 0 0 0 0 0 5726 0 195974 0 0 0 KATHERINE SANTOS VP OF STRATEGY & OPERATION 189802 0 0 0 0 0 0 0 16017 0 205819 0 0 0 AMY SANDERS DIRECTOR OF MARKETING 182633 0 0 0 0 0 0 0 4623 0 187256 0 0 0 ANDREW MULLEN ENVIRONMENTAL ENGINE RELATED TO ELIZABETH MULLEN, COO AND DIRECTOR OF THE BOARD OF THE ORGANIZAT 31135 SALARY AND BENEFITS 0 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, 69 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2022. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. JEFFREY BRUDNICK, DIRECTOR, HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS A RELATED ORGANIZATION, LEGACY LIFECARE, INC. 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 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: 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 IX, LINE 5: GILDA RICHMAN'S COMPENSATION RELATES TO HER ROLE AS AN EMPLOYEE AND IS ALLOCATED TO A RELATED ORGANIZATION. AS SUCH, HER COMPENSATION IS REFLECTED ON THE RELATED ORGANIZATION'S STATEMENT OF FUNCTIONAL EXPENSES. 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 1 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 FUNDRAISING & SUPPORT MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE INC 1 CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 HOMECARE AND HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 CHELSEA JEWISH GREEN HOUSE INC 165 CAPTAINS ROW CHELSEA MA 02150 043326727 ASSISTED LIVING & NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 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 1 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVENUE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 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 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 240 LYNNFIELD STREET PEABODY MA 01960 042106768 SKILLED NURSING & ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 ADMIN SUPPORT TO JEWISH GERIATRIC SERVICES MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 1 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 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 1 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 DEUTSCHES ALTENHEIM INC 2222 CENTRE STREET WEST ROXBURY MA 02132 042104144 SKILLED NURSING & ADH & AL MA 501(C)(3) LINE 10 LEGACY LIFECARE INC 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 CHELSEA JEWISH COMMUNITY INC Q -819470 COST CHELSEA JEWISH NURSING HOME INC P 1224208 COST CHELSEA JEWISH GREEN HOUSE INC P 128289 COST CHELSEA JEWISH GREEN HOUSE INC D 15326491 COST CHELSEA JEWISH CHARITABLE FOUNDATION INC P 518613 COST JEWISH REHAB CENTER FOR AGED OF THE NORTH SHORE INC L 2295915 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC L 956863 COST CHELSEA JEWISH COMMUNITY INC L 263248 COST CHELSEA JEWISH NURSING HOME INC L 854307 COST CHELSEA JEWISH GREEN HOUSE INC L 1315139 COST ADMIRAL HILL ASSISTED LIVING CORP II L 138114 COST JEWISH REHAB CENTER FOR AGED OF THE NORTH SHORE INC L 1274877 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC L 454964 COST JEWISH NURSING HOME OF WESTERN MA INC L 1043463 COST JGS HOUSING SERVICES INC L 185137 COST SPECTRUM HOME HEALTH AND HOSPICE CARE INC L 124438 COST DEUTSCHES ALTERNHEIM INC L 1002330 COST CHELSEA JEWISH NURSING HOME INC O 340019 COST ADMIRAL'S HILL ASSISTED LIVING CORP II O 94278 COST CHELSEA JEWISH COMMUNITY INC O 56664 COST CHELSEA JEWISH GREEN HOUSE INC O 239358 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC O 76756 COST JEWISH REHAB CENTER FOR AGED OF NORTH SHORE INC O 159702 COST JGS ADMINISTRATIVE SERVICES INC Q -50498 COST JEWISH NURSING HOME OF WESTERN MA INC P 522866 COST JGS HOUSING SERVICES INC P 53183 COST SPECTRUM HOME HEALTH AND HOSPICE CARE INC P 83920 COST DEUTSCHES ALTERNHEIM INC P 211352 COST ADMIRAL HILL ASSISTED LIVING CORP II P 32617 COST JEWISH REHAB CENTER FOR AGED OF NORTH SHORE INC P 40728 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC P 19400 COST