2020-11-16T11:32:26-06:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2019-01-01 510141617 CHELSEA JEWISH LIFECARE INC CHEL 6178870001 165 CAPTAINS ROW CHELSEA MA 02150 JEFFREY M LANDA CFO 6178870001 2020-11-15 1 DOUGLAS FIEBELKORN P00173341 6179848100 2020-11-14 2019 2022-09-23 18:48:47Z ADAM BERMAN 165 CAPTAINS ROW CHELSEA MA 02150 6489096 0 X WWW.CHELSEAJEWISH.ORG X 1975 MA TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES 14 9 38 10 0 0 132462 131928 5593162 6310544 18739 31792 100978 9377 5845341 6483641 0 0 0 0 4803632 5287135 0 0 753760 1058105 1242134 5861737 6529269 -16396 -45628 40793564 34057402 29034817 28401812 11758747 5655590 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. 1 0 257855 6325376 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. 257855 1 1 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 1 0 0 0 0 0 0 1 1 1 0 0 1 0 0 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JEFFREY LANDA 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 FOREMAN SHARON DIRECTOR 1.00 X 0 0 0 BOOKMAN ESTELLE DIRECTOR 1.00 X 0 0 0 BRUDNICK JEFFREY DIRECTOR 1.00 X 0 0 0 TOLTZ FRIEDMAN DORIS DIRECTOR 1.00 X 0 0 0 WEISS JUDY DIRECTOR 1.00 X 0 0 0 GREENSPAN HOWARD DIRECTOR 1.00 X 0 0 0 MAZER JOEL DIRECTOR 1.00 X 0 0 0 GOLDSMITH SUSAN DIRECTOR 1.00 X 0 0 0 DINDAS MARK DIRECTOR 1.00 X 0 0 0 FLORENCE CHARLOTTE DIRECTOR 1.00 X 0 0 0 BERMAN BARRY CEO AND TREASURER 26.00 14.00 X X 677517 0 75257 BERMAN ADAM PRESIDENT 26.00 14.00 X X 349563 0 51303 LANDA JEFFREY CFO 26.00 14.00 X 285500 0 31390 MULLEN ELIZABETH COO AND CLERK 26.00 14.00 X X 229257 0 28058 ANGLO RONILO CHIEF CLINICAL OFFICER 40.00 X 214600 0 40383 HALLIDAY-BURRI THERESA CHIEF DEVELOPMENT OFFICER 40.00 X 170028 0 23210 SINDONI ARTHUR SR. VP OF FINANCE 26.00 14.00 X 176117 0 15309 PIRES DEREK DIRECTOR OF MAINTENANCE 26.00 14.00 X 120100 0 24816 CHAMPA MARIA SR. DIRECTOR OF HUMAN RESOURCES 26.00 14.00 X 101787 0 30541 RICHMAN GILDA CHAIR 1.00 39.00 X X 0 74333 5744 2324469 74333 326011 13 0 1 0 CLIFTONLARSONALLEN 300 CROWN COLONY DRIVE 310 QUINCY MA 02169 ACCOUNTANTS 138293 BENEFIT STRATEGIES 967 ELM STREET MANCHESTER NH 03101 FSA MANAGEMENT 135743 EXPENSE REDUCTION ANALYSTS 16415 ADDISON RD 410 ADDISON TX 75001 CONSULTANT-EXPENSE REDUCTION 100480 3 131928 131928 MANAGEMENT FEE 561000 6310544 6310544 6310544 31792 31792 5455 -5455 -5455 MISCELLANEOUS INCOME 561000 14832 14832 14832 6483641 6325376 0 26337 1727845 1727845 2731259 216098 1761401 753760 23669 1183 22486 479303 21016 458287 325059 16253 308806 76317 76317 70281 70281 187114 187114 187088 187088 193702 193702 20352 20352 105237 105237 12018 1025 10993 22800 2280 20520 22383 22383 PROFESSIONAL MEETINGS A 176536 176536 STORE EXPENSE 45062 45062 BUSINESS DEVELOPMENT 31072 31072 LICENSES AND DUES 29569 29569 62603 62603 6529269 257855 5517654 753760 248233 366389 100000 100000 2388695 2047023 17537634 17568972 341876 320216 370878 297557 74393 73321 20102733 13581481 40793564 34057402 1426402 377284 40000 40000 326098 317702 0 27242317 27666826 29034817 28401812 X 8318606 2557121 3440141 3098469 11758747 5655590 40793564 34057402 X -45628 -6057529 X 0 1 X 1 0 X 906858 2738814 1152243 132462 131928 5062305 906858 2738814 1152243 132462 131928 5062305 301240 4761065 747921 765793 232952 18739 31792 1797197 6859502 17167052 0.69410 0.60280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3440141 78328 420000 3098469 3874919 190222 625000 3440141 3133290 1096629 355000 3874919 3405147 309594 581451 3133290 3783448 763812 1142113 3405147 0.00000 0.00000 1.00000 0 0 349637 276316 73321 21241 21241 0 73321 OTHER RECEIVABLES 369031 DUE FROM RELATED PARTIES 13209482 CONSTRUCTION IN PROGRESS 2350 OTHER 618 13581481 DUE TO RELATED PARTIES 27266826 REFUNDABLE ADVANCE 400000 27666826 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND IS USED IN ACCORDANCE WITH THE DONOR'S STATED PURPOSE. PART X, LINE 2: CJ LIFECARE AND ITS SUBSIDIARIES ARE NONPROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. CJ LIFECARE AND ITS SUBSIDIARIES FILE AS TAX-EXEMPT ENTITIES. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ITS 2016 THROUGH 2019 TAX YEARS ARE OPEN FOR EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. CJ LIFECARE AND ITS SUBSIDIARIES FOLLOW THE POLICY FOR UNCERTAINTY IN INCOME TAXES TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO UNCERTAIN INCOME TAX POSITIONS WERE IDENTIFIED FOR THE YEAR ENDED DECEMBER 31, 2019. THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT DECEMBER 31, 2019, MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITH ANY OF ITS OPEN TAX YEARS. X X X 0 0 0 0 0 0 0 0 0 BERMAN BARRY CEO AND TREASURER 677517 0 0 0 0 0 0 0 75257 0 752774 0 0 0 BERMAN ADAM PRESIDENT 349563 0 0 0 0 0 0 0 51303 0 400866 0 0 0 LANDA JEFFREY CFO 285500 0 0 0 0 0 0 0 31390 0 316890 0 0 0 MULLEN ELIZABETH COO AND CLERK 229257 0 0 0 0 0 0 0 28058 0 257315 0 0 0 ANGLO RONILO CHIEF CLINICAL OFFICER 214600 0 0 0 0 0 0 0 40383 0 254983 0 0 0 HALLIDAY-BURRI THERESA CHIEF DEVELOPMENT OFFICER 170028 0 0 0 0 0 0 0 23210 0 193238 0 0 0 SINDONI ARTHUR SR. VP OF FINANCE 176117 0 0 0 0 0 0 0 15309 0 191426 0 0 0 JEFFREY BRUDNICK LOUIS J BRUDNICK JEFFREY BRUDNICK IS A DIRECTOR OF THE BOARD 21748 INSURANCE BROKER/AGENT 0 FORM 990, PART III, LINE 2 THE ORGANIZATION BECAME THE SOLE CORPORATE MEMBER OF JGS LIFECARE CORPORATION DURING 2019, WHICH PROVIDES A CONTINUUM OF SENIOR CARE SERVICES. THE ORGANIZATION PROVIDES MANAGEMENT SERVICES TO THIS ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. JEFFREY BRUDNICK, DIRECTOR, HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S MANAGEMENT TEAM WILL CONDUCT A REVIEW OF THE FORM 990 AFTER IT HAS BEEN FINALIZED, INCLUDING READING AND REVIEWING THE KEY INFORMATION. MANAGEMENT WILL REPORT TO THE BOARD IF THERE ARE ANY MAJOR DEVIATIONS FROM THE PROVIDED DATA. 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. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS 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. 2019 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 A RELATED ORGANIZATION'S BOARD OF DIRECTORS. 2019 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: EQUITY TRANSFER TO AFFILIATED NONPROFIT ENTITIES -6,135,857. CHANGE IN PLEDGE DISCOUNT 78,328. CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 MANAGEMENT, HOMECARE, HOSPICE MA 501(C)(3) LINE 10 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 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 NORTH SHORE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 FUNDRAISING & SUPPORT MA 501(C)(3) LINE 7 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 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 ADMIRAL'S HILL ASSISTED LIVING CORP II 165 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 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 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 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 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 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 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 WINTHROP APARTMENTS LLC 165 CAPTAINS ROW CHELSEA MA 02150 463739775 REAL ESTATE MA CHELSEA JEWISH LIFECARE INC 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 0 0 1 1 ADMIRAL HILL ASSISTED LIVING CORP D 462542 COST CHELSEA JEWISH GREEN HOUSE INC D 15326491 COST CHELSEA JEWISH NURSING HOME INC D 1910700 COST JEWISH NURSING HOME OF WESTERN MA D 73582 COST JEWISH REHAB CENTER FOR AGED OF NS D 6138867 COST WINTHROP APARTMENTS LLC D 72573 COST CHELSEA JEWISH CHARITABLE FOUNDATION E 4863826 COST CHELSEA JEWISH COMMUNITY INC E 9766832 COST CHELSEA JEWISH GREEN HOUSE INC E 7309881 COST CHELSEA JEWISH NORTH SHORE ASSISTED E 3956725 COST CHELSEA JEWISH NORTH SHORE ASSISTED L 956863 COST JEWISH REHAB CENTER FOR AGED OF NS L 2295915 COST ADMIRAL HILL ASSISTED LIVING CORP L 63483 COST CHELSEA JEWISH COMMUNITY INC L 360881 COST CHELSEA JEWISH GREEN HOUSE INC L 1074331 COST CHELSEA JEWISH NORTH SHORE ASSISTED L 483645 COST CHELSEA JEWISH NURSING HOME INC L 797236 COST JEWISH NURSING HOME OF WESTERN MA L 611890 COST JEWISH REHAB CENTER FOR AGED OF NS L 1179253 COST JGS HOUSING SERVICES INC L 99065 COST SPECTRUM HOME HEALTH AND HOSPICE L 98398 COST ADMIRAL HILL ASSISTED LIVING CORP O 47503 COST CHELSEA JEWISH COMMUNITY INC O 218896 COST CHELSEA JEWISH GREEN HOUSE INC O 309533 COST CHELSEA JEWISH NORTH SHORE ASSISTED O 249871 COST CHELSEA JEWISH NURSING HOME INC O 295448 COST JEWISH REHAB CENTER FOR AGED OF NS O 388183 COST CHELSEA JEWISH CHARITABLE FOUNDATION S 101927 COST CHELSEA JEWISH COMMUNITY INC R 3613476 COST CHELSEA JEWISH GREEN HOUSE INC R 2141481 COST JGS LIFECARE CORPORATION R 500000 COST