2022-11-15T14:37:47-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2021-01-01 043321157 JGS HOUSING SERVICES INC JGSH 9784715118 770 CONVERSE ST LONGMEADOW MA 011061786 JENNIFER SANTERRE CFO 9784715118 2022-11-15 1 JENNIFER SANTERRE 999009999 DANIELLE NIHILL P01350943 7819821001 2022-11-15 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ADAM BERMAN 240 LYNNFIELD ST PEABODY MA 01960 3080209 0 X WWW.JGSLIFECARE.ORG X CORPORATION 1996 MA PROVIDE ASSISTED LIVING TO THE ELDER POPULATION 16 14 103 18 0 0 71021 0 2685498 3080192 0 17 0 0 2756519 3080209 0 0 0 0 2043909 2123672 0 0 0 1983545 2178384 4027454 4302056 -1270935 -1221847 9420748 9477321 12632133 945317 -3211385 8532004 TO PROVIDE ASSISTED LIVING TO THE ELDER POPULATION. 0 0 3530368 0 3080192 TO PROVIDE ASSISTED LIVING TO THE ELDER POPULATION 3530368 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 4 0 103 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 14 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JENNIFER SANTERRE 9784715118 240 LYNNFIELD STREET PEABODY MA 01960 BARRY BERMAN CEO EMERITUS- CHIEF PHILANTHROPY OFFICER 1.00 39.00 X X 0 711685 20397 ADAM BERMAN PRESIDENT AND CEO 1.00 39.00 X X 0 455719 27541 JEFFREY LANDA CFO 1.00 39.00 X 0 276879 29524 ELIZABETH MULLEN COO 1.00 39.00 X 0 252926 11000 RONILO ANGLO CHIEF CLINICAL OFFICER 1.00 39.00 X 0 215993 27422 KAREN PETRUCELLI VP CLINICAL QUALITY IMPROVEMENT 1.00 39.00 X 0 198950 12738 KATHERINE SANTOS VP OF STRATEGY & OPERATION 1.00 39.00 X 0 192277 2229 THERESA HALLIDAY-BURRI CHIEF DEVELOPMENT OFFICER 1.00 39.00 X 0 172926 11038 MARY-ANNE SCHELB DIRECTOR OF DEVELOPMENT 1.00 39.00 X 0 132780 28406 STUART ANFANG CHAIR 1.00 7.00 X X 0 0 0 CAROL CASARTELLO CLERK 1.00 5.00 X X 0 0 0 RUDY D'AGOSTINO TREASURER 1.00 5.00 X X 0 0 0 SUSAN GOLDSMITH DIRECTOR 1.00 7.00 X 0 0 0 MARTHA FINKEL CEPPETELLI DIRECTOR 1.00 5.00 X 0 0 0 SUSAN KLINE DIRECTOR 1.00 5.00 X 0 0 0 JAMES ROSENTHAL DIRECTOR 1.00 5.00 X 0 0 0 MICHELE FEINSTEIN 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 GERALD LAZARUS DIRECTOR 1.00 5.00 X 0 0 0 STEVEN DANE DIRECTOR 1.00 5.00 X 0 0 0 CHRISTOPHER CARR II DIRECTOR 1.00 5.00 X 0 0 0 JODIE DINDAS DITUSA DIRECTOR 1.00 5.00 X 0 0 0 MICHAEL HIRSHBERG TREASURER - THROUGH OCT 2021 0.00 0.00 X X 0 0 0 ROBERT BAEVSKY DIRECTOR - THROUGH OCT 2021 0.00 0.00 X 0 0 0 RICHARD CHASE DIRECTOR - THROUGH OCT 2021 0.00 0.00 X 0 0 0 ERIC BERG CHAIR - THROUGH OCT 2021 0.00 0.00 X X 0 0 0 0 2610135 170295 0 0 1 0 CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 MANAGEMENT SERVICES 136639 1 PROGRAM SERVICE REVENU 623990 3069042 3069042 OTHER REVENUE 623000 11150 11150 3080192 17 17 3080209 3080192 0 17 1808826 1462749 346077 166976 156577 10399 147870 136040 11830 138240 138240 2901 2901 11679 11679 259210 234090 25120 387 387 50183 46349 3834 52155 49248 2907 343586 309227 34359 1166 1166 344521 310069 34452 357663 321897 35766 120085 110478 9607 FOOD 211777 211777 SUPPLIES & EXPENSE 142519 138321 4198 BUSINESS DEVELOPMENT 45231 45231 PRIOR YEAR ADJUSTMENTS 42269 38887 3382 54812 3493 51319 4302056 3530368 771688 0 173742 602886 215576 192878 7129 33597 16669048 8032328 9024301 8636720 0 11240 9420748 9477321 225954 354302 45633 49678 0 354322 12360546 187015 12632133 945317 X -3211385 8532004 -3211385 8532004 9420748 9477321 X -1221847 -213384 13178620 X 0 1 X 1 0 X 71021 71021 4264543 3551044 3254353 2685498 3080192 16835630 4264543 3551044 3254353 2756519 3080192 16906651 0 0 0 16906651 17 17 17 17 4264543 3551044 3254353 2756519 3080209 16906668 1.00000 1.00000 0.00000 X 3210934 3210934 11736558 6581688 5154870 1715643 1446738 268905 5913 3902 2011 8636720 DUE TO RELATED PARTIES 42059 FUNDS HELD FOR RESIDENTS 144956 187015 X PART X, LINE 2: JGS AND ITS AFFILIATES 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 INCOME TAX RETURNS OF JGS AND ITS AFFILIATES 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 CEO EMERITUS- CHIEF PHILANTHROPY OFF 0 677007 0 0 0 34678 0 800 0 19597 0 732082 0 0 ADAM BERMAN PRESIDENT AND CEO 0 428158 0 0 0 27561 0 800 0 26741 0 483260 0 0 JEFFREY LANDA CFO 0 276879 0 0 0 0 0 800 0 28724 0 306403 0 0 ELIZABETH MULLEN COO 0 252926 0 0 0 0 0 800 0 10200 0 263926 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 0 215993 0 0 0 0 0 800 0 26622 0 243415 0 0 KAREN PETRUCELLI VP CLINICAL QUALITY IMPROVEMENT 0 198950 0 0 0 0 0 800 0 11938 0 211688 0 0 KATHERINE SANTOS VP OF STRATEGY & OPERATION 0 192277 0 0 0 0 0 800 0 1429 0 194506 0 0 THERESA HALLIDAY-BURRI CHIEF DEVELOPMENT OFFICER 0 172926 0 0 0 0 0 800 0 10238 0 183964 0 0 MARY-ANNE SCHELB DIRECTOR OF DEVELOPMENT 0 132780 0 0 0 0 0 246 0 28160 0 161186 0 0 PART I, LINE 3 THE 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. 2021 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. 2021 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART IV, SECTION A, LINE 28C SUSAN GOLDSMITH, DIRECTOR OF JGS HOUSING SERVICES, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. GERALD LAZARUS, DIRECTOR OF JGS HOUSING SERVICES, INC., HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION; HOWEVER TRANSACTION AMOUNTS ARE BELOW SCHEDULE L REPORTING THRESHOLDS. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, CHIEF PHILANTHROPHY 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 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. 2021 WAS THE MOST RECENT YEAR IN WHICH THE PROCESSINCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION B, LINE 15B: 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. 2021 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: TRANSFERS OF NET ASSETS WITHOUT DONOR RESTRICTIONS 13,178,620. JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE 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 JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC 770 CONVERSE STREET LONGMEADOW MA 01106 043138403 NURSING HOME 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 MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH AND HOSPICE 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 OF GERIATRIC/SENIOR CARE PROVIDER CONTINUUMS 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 ST PEABODY MA 01960 261244471 FUNDRAISING AND SUPPORT MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE 0 CHELSEA JEWISH GREEN HOUSE INC 165 CAPTAINS ROW CHELSEA MA 02150 043326727 NURSING HOME AND ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE 0 CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC 240 LYNNFIELD ST PEABODY MA 01960 043274643 ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE 0 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 240 LYNNFIELD ST PEABODY MA 01960 042106768 SKILLED NURSING & ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE 0 LEGACY LIFECARE INC 240 LYNNFIELD ST PEABODY MA 01960 223102199 SUPPORT SERVICES & FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 0 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE 0 ADMIRAL HILL ASSISTED LIVING CORP II 201 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE 0 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 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0