FURP.ORG / PUBLIC DATA EXPLORER

JGS HOUSING SERVICES INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
JGS HOUSING SERVICES INC (EIN 04-3321157)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-14
IRS object ID
201933189349313403
Schema version
2018v3.1
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)
Return2019-11-14T16:56:50-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061009205PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BLUM SHAPIRO & COMPANY PC CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE INTERNATIONAL PLACE 16TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043321157EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JGS HOUSING SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJGSHBusinessNameControlTxt
Phone4135676211PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1770 CONVERSE STREETAddressLine1Txt
CityLONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP011061786ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRUDY D'AGOSTINOPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4135676211PhoneNum
Signature2019-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLAURA J KENNEYPreparerPersonNm
PTINP00202198PTIN
Phone6177170831PhoneNum
Preparation2019-11-14PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.251.63.131IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-14IPDt
IP Tm10:30:18IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdF655607A01BC9414CB150F5C2D5B642F4B7C09E6AtSubmissionCreationDeviceId
At Submission Filing Device IdB49528270D5C596423F272EFB472E66EFBF6AFC8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRUDY D'AGOSTINOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1770 CONVERSE STREETAddressLine1Txt
CityLONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP011061786ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,551,044GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JGSLIFECARE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionPROVIDE ASSISTED LIVING TO THE ELDER POPULATION.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee71TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,264,543PYProgramServiceRevenueAmt
CY Program Service Revenue$3,551,044CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,264,543PYTotalRevenueAmt
CY Total Revenue$3,551,044CYTotalRevenueAmt
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$1,687,106PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,820,726CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,427,534PYOtherExpensesAmt
CY Other Expenses$2,556,717CYOtherExpensesAmt
PY Total Expenses$4,114,640PYTotalExpensesAmt
CY Total Expenses$4,377,443CYTotalExpensesAmt
PY Revenues Less Expenses$149,903PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$826,399CYRevenuesLessExpensesAmt
Total Assets BOY$5,858,166TotalAssetsBOYAmt
Total Assets EOY$5,655,464TotalAssetsEOYAmt
Total Liabilities BOY$10,478,213TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,101,910TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$4,620,047NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$5,446,446NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE ASSISTED LIVING TO THE ELDER POPULATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,168,230ExpenseAmt
Revenue$3,551,044RevenueAmt
DescPROVISION OF ASSISTED LIVING TO THE ELDER POPULATION.Desc
Total Program Service Expenses$3,168,230TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
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 Bonds0TaxExemptBondsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee71EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
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 CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
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 Line1CHELSEA JEWISH LIFECARE JEFFREY LANDA CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9784715110PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ERIC BERG
CHAIR1.005.00Yes (X)Yes (X)$0$0$0
MICHAEL HIRSHBERG
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
STUART ANFANG
CLERK1.005.00Yes (X)Yes (X)$0$0$0
ROBERT BAEVSKY
DIRECTOR1.005.00Yes (X)$0$0$0
CHRISTOPHER CARR II
DIRECTOR1.005.00Yes (X)$0$0$0
RICHARD CHASE
DIRECTOR1.005.00Yes (X)$0$0$0
ANNE CHERNICK
DIRECTOR1.005.00Yes (X)$0$0$0
RUDY D'AGOSTINO
DIRECTOR1.005.00Yes (X)$0$0$0
STEVEN DANE
DIRECTOR1.005.00Yes (X)$0$0$0
MARK DINDAS
DIRECTOR1.005.00Yes (X)$0$0$0
MICHELE FEINSTEIN
DIRECTOR1.005.00Yes (X)$0$0$0
MARTHA FINKEL
DIRECTOR1.005.00Yes (X)$0$0$0
SUSAN GOLDSMITH
DIRECTOR1.005.00Yes (X)$0$0$0
JAMES GORDON
DIRECTOR1.005.00Yes (X)$0$0$0
PETER GREENBERG
DIRECTOR1.005.00Yes (X)$0$0$0
RICHARD HALPERN
DIRECTOR1.005.00Yes (X)$0$0$0
SUSAN KLINE
DIRECTOR1.005.00Yes (X)$0$0$0
GERALD LAZARUS
DIRECTOR1.005.00Yes (X)$0$0$0
JAMES ROSENTHAL
DIRECTOR1.005.00Yes (X)$0$0$0
CANDACE WEINER
DIRECTOR1.005.00Yes (X)$0$0$0
MEYER WEISS
DIRECTOR1.005.00Yes (X)$0$0$0
STEPHEN MCPHERSON
INTERIM CEO (TO JUNE 2018)1.0044.00Yes (X)$0$95,812$0
KAREN PETRUCCELLI
COO1.0044.00Yes (X)$0$212,640$28,841
BETH CHAGUE
CFO (TO JULY 2018)1.0044.00Yes (X)$0$126,536$11,878
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$434,988TotReportableCompRltdOrgAmt
Total Other Compensation$40,719TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEALTHCARE SERVICES GROUPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line13220 TILLMAN DRIVE SUITE 300AddressLine1Txt
CityBENSALEMCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19020ZIPCd
FieldValueIRS element (for citing)
ServicesHOUSEKEEPINGServicesDesc
Compensation$104,490CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescASSISTED LIVING FACILIDesc
Business623990BusinessCd
Total Revenue Column$3,551,044TotalRevenueColumnAmt
Related Or Exempt Func Income$3,551,044RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,551,044TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,551,044TotalRevenueColumnAmt
Related Or Exempt Func Income$3,551,044RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,526,049TotalAmt
Program Services$1,387,426ProgramServicesAmt
Management And General$138,623ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$179,862TotalAmt
Program Services$26,266ProgramServicesAmt
Management And General$153,596ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$114,815TotalAmt
Program Services$101,037ProgramServicesAmt
Management And General$13,778ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$458,289TotalAmt
Management And General$458,289ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$304TotalAmt
Management And General$304ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$290,518TotalAmt
Program Services$211,192ProgramServicesAmt
Management And General$79,326ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$876TotalAmt
Management And General$876ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,246TotalAmt
Program Services$24,641ProgramServicesAmt
Management And General$7,605ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,484TotalAmt
Program Services$4,095ProgramServicesAmt
Management And General$14,389ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$351,533TotalAmt
Program Services$209,147ProgramServicesAmt
Management And General$142,386ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,441TotalAmt
Program Services$337ProgramServicesAmt
Management And General$1,104ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$369,483TotalAmt
Program Services$369,136ProgramServicesAmt
Management And General$347ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$368,809TotalAmt
Program Services$368,809ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$47,967TotalAmt
Management And General$47,967ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD SERVICES$296,644$296,644
MISCELLANEOUS$169,169$167,963$1,206
ADMINISTRATIVE ALLOCATI$149,417$149,417
BAD DEBTS$1,537$1,537

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,377,443TotalAmt
Program Services$3,168,230ProgramServicesAmt
Management And General$1,209,213ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$29,518BOYAmt
EOY$108,425EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$123,239BOYAmt
EOY$183,332EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,994BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,115,863LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,752,156LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,703,415BOYAmt
EOY$5,363,707EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,858,166BOYAmt
EOY$5,655,464EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$315,085BOYAmt
EOY$501,977EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,163,128BOYAmt
EOY$10,599,933EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,478,213BOYAmt
EOY$11,101,910EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$4,620,047BOYAmt
EOY-$5,446,446EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$4,620,047BOYAmt
EOY-$5,446,446EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,858,166BOYAmt
EOY$5,655,464EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$826,399ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,714,197CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,607,394CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,012,517CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,264,543CurrentTaxYearMinus1YearAmt
Current Tax Year$3,551,044CurrentTaxYearAmt
Total$19,149,695TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,714,197CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,607,394CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,012,517CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,264,543CurrentTaxYearMinus1YearAmt
Current Tax Year$3,551,044CurrentTaxYearAmt
Total$19,149,695TotalAmt

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$19,149,695PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,880CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$352CurrentTaxYearMinus3YearsAmt
Total$57,528TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,772,077CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,607,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,012,517CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,264,543CurrentTaxYearMinus1YearAmt
Current Tax Year$3,551,044CurrentTaxYearAmt
Total$19,207,223TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99700PublicSupportCY509Pct
Public Support PY5090.99610PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS REVENUE 2014 AMOUNT: $ 57,880 2015 AMOUNT: $ (352) 2016 AMOUNT: $ 0 2017 AMOUNT: $ 0 2018 AMOUNT: $ 0ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,261,982OtherCostOrOtherBasisAmt
Depreciation$4,743,927DepreciationAmt
Book Value$4,518,055BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,313,791OtherCostOrOtherBasisAmt
Depreciation$676,960DepreciationAmt
Book Value$636,831BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,536,591OtherCostOrOtherBasisAmt
Depreciation$1,329,811DepreciationAmt
Book Value$206,780BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,499OtherCostOrOtherBasisAmt
Depreciation$1,458DepreciationAmt
Book Value$2,041BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,363,707TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$10,599,933Amt
FieldValueIRS element (for citing)
Total Liability$10,599,933TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,549,507TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,549,507RevenueSubtotalAmt
Other Revenues Not Included$1,537OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,537RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,551,044TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,375,906TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,375,906ExpensesSubtotalAmt
Other Expenses Not Included$1,537OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,537ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,377,443TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2018. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:BAD DEBT EXPENSE 1,537.
PART XII, LINE 4B - OTHER ADJUSTMENTS:BAD DEBT EXPENSE 1,537.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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

FieldValueIRS element (for citing)
PersonKAREN PETRUCCELLIPersonNm
TitleCOOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$212,640CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$28,841NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$241,481TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE TOP MANAGEMENT AND FINANCIAL OFFICIALS ARE COMPENSATED BY A RELATED ORGANIZATION. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION: A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR A COMPENSATION COMMITTEE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE OFFICERS LISTED IN PART VII, SECTION A (KAREN PETRUCCELLI, BETH CHAGUE, AND STEPHEN MCPHERSON), RECEIVE EMPLOYMENT COMPENSATION FROM A RELATED ORGANIZATION. A CERTAIN BOARD MEMBER OF THE FILING ORGANIZATION IS ALSO A MEMBER OF THE RELATED ORGANIZATION'S BOARD OF DIRECTORS (STUART ANFANG), THEREBY ESTABLISHING A BUSINESS RELATIONSHIP BETWEEN THE OFFICERS AND THE BOARD MEMBER.
FORM 990, PART VI, SECTION A, LINE 3EFFECTIVE SEPTEMBER 5, 2018, JGS HOUSING SERVICES, INC., ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE, INC. UNDER THIS AGREEMENT, CHELSEA JEWISH LIFECARE WAS APPOINTED AS THE SOLE AND EXCLUSIVE BUSINESS MANAGER AND ADMINISTRATOR OF ALL BUSINESS AND ADMINISTRATIVE FUNCTIONS AND SERVICES ASSOCIATED WITH JGS HOUSING SERVICES, INC. THE AGREEMENT HAS A TERM OF TEN (10) YEARS, WHICH WILL BE EXTENDED FOR SUBSEQUENT ONE-YEAR TERMS THEREAFTER, IN THE EVENT THAT NEITHER PARTY EXERCISES ITS RIGHT TO TERMINATE THE AGREEMENT.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS REVIEWED AND APPROVED BY MANAGEMENT BEFORE FILING, AND A COPY WAS REVIEWED BY THE BOARD MEMBERS AFTER FILING.
FORM 990, PART VI, SECTION B, LINE 12CPROCESS FOR MONITORING COMPLIANCE WITH CONFLICTS OF INTEREST POLICY - THE CORPORATE COMPLIANCE OFFICER CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL CORPORATE COMPLIANCE TRAINING AND CONFIRMATIONS SIGNED BY ALL EMPLOYEES AND BY OBTAINING ANNUAL WRITTEN CONFIRMATIONS FROM INDEPENDENT BOARD MEMBERS. THE POLICY STATES THAT EMPLOYEES OR DIRECTORS MUST SEEK GUIDANCE FROM APPROPRIATE MANAGEMENT PERSONNEL PRIOR TO PURSUING ANY BUSINESS OR PERSONAL ACTIVITY THAT MAY CONSTITUTE A CONFLICT OF INTEREST. ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED TO APPROPRIATE PERSONNEL.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION OF TOP MANAGEMENT IS PAID BY A RELATED ORGANIZATION. THE HUMAN RESOURCES COMMITTEE AND THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION REVIEW AND APPROVE COMPENSATION OF TOP MANAGEMENT. THE PROCESS INCLUDES A COMPENSATION STUDY, DELIBERATION BY THE COMMITTEE, AND FINAL APPROVAL FROM BOTH THE HUMAN RESOURCES COMMITTEE AND THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC. THESE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
JGS LIFECARE CORPORATION
770 CONVERSE STREETLONGMEADOWMA011061786042129128GERIATRIC/NURSING PROVIDERMA501(C)(3)LINE 100
JGS ADMINISTRATIVE SERVICES INC
770 CONVERSE STREETLONGMEADOWMA011061786043295014MANAGERIAL & ADMINISTRATIVE SUPPORTMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC
770 CONVERSE STREETLONGMEADOWMA011061786043138403NURSING HOMEMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
SPECTRUM HOME HEALTH AND HOSPICE CARE INC
770 CONVERSE STREETLONGMEADOWMA011061786043237982PATIENT TRANSITION ASSISTANCEMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
SPECTRUM HOME CARE INC
770 CONVERSE STREETLONGMEADOWMA011061786043399549NON-CERTIFIED HOME HEALTH AGENCYMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
GENESIS HOUSE INC
770 CONVERSE STREETLONGMEADOWMA011061786042817295ELDERLY HOUSINGMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
GENESIS HOUSE II INC
770 CONVERSE STREETLONGMEADOWMA011061786222611647ELDERLY HOUSINGMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
GENESIS HOUSE III INC
770 CONVERSE STREETLONGMEADOWMA011061786000739159ELDERLY HOUSINGMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
GENESIS LIFECARE CORPORATION
770 CONVERSE STREETLONGMEADOWMA011061786812041419LOW-INCOME ELDERLY HOUSING (HUD SUBSIDIZED)MA501(C)(3)LINE 100JGS LIFECARE CORPORATION
GENESIS LIFECARE III
770 CONVERSE STREETLONGMEADOWMA011061786LOW-INCOME ELDERLY HOUSINGMA501(C)(3)LINE 100JGS LIFECARE CORPORATION
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
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 OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd