2019-11-14T16:56:50-06:00 2018-12-31 061009205 BLUM SHAPIRO & COMPANY PC CPA'S ONE INTERNATIONAL PLACE 16TH FLOOR BOSTON MA 02110 990 2018-01-01 043321157 JGS HOUSING SERVICES INC JGSH 4135676211 770 CONVERSE STREET LONGMEADOW MA 011061786 RUDY D'AGOSTINO TREASURER 4135676211 2019-11-14 1 LAURA J KENNEY P00202198 6177170831 2019-11-14 64.251.63.131 2019-11-14 10:30:18 ES P F655607A01BC9414CB150F5C2D5B642F4B7C09E6 B49528270D5C596423F272EFB472E66EFBF6AFC8 2018 2020-03-31 21:24:44Z RUDY D'AGOSTINO 770 CONVERSE STREET LONGMEADOW MA 011061786 3551044 0 X WWW.JGSLIFECARE.ORG X 1996 MA PROVIDE ASSISTED LIVING TO THE ELDER POPULATION. 21 21 71 11 0 0 0 0 4264543 3551044 0 0 0 0 4264543 3551044 0 0 0 0 1687106 1820726 0 0 0 2427534 2556717 4114640 4377443 149903 -826399 5858166 5655464 10478213 11101910 -4620047 -5446446 PROVIDE ASSISTED LIVING TO THE ELDER POPULATION. 0 0 3168230 3551044 PROVISION OF ASSISTED LIVING TO THE ELDER POPULATION. 3168230 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 1 0 1 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 MA X CHELSEA JEWISH LIFECARE JEFFREY LANDA CFO 9784715110 240 LYNNFIELD STREET PEABODY MA 01960 ERIC BERG CHAIR 1.00 5.00 X X 0 0 0 MICHAEL HIRSHBERG TREASURER 1.00 0.00 X X 0 0 0 STUART ANFANG CLERK 1.00 5.00 X X 0 0 0 ROBERT BAEVSKY DIRECTOR 1.00 5.00 X 0 0 0 CHRISTOPHER CARR II DIRECTOR 1.00 5.00 X 0 0 0 RICHARD CHASE DIRECTOR 1.00 5.00 X 0 0 0 ANNE CHERNICK DIRECTOR 1.00 5.00 X 0 0 0 RUDY D'AGOSTINO DIRECTOR 1.00 5.00 X 0 0 0 STEVEN DANE DIRECTOR 1.00 5.00 X 0 0 0 MARK DINDAS DIRECTOR 1.00 5.00 X 0 0 0 MICHELE FEINSTEIN DIRECTOR 1.00 5.00 X 0 0 0 MARTHA FINKEL DIRECTOR 1.00 5.00 X 0 0 0 SUSAN GOLDSMITH DIRECTOR 1.00 5.00 X 0 0 0 JAMES GORDON 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 SUSAN KLINE DIRECTOR 1.00 5.00 X 0 0 0 GERALD LAZARUS DIRECTOR 1.00 5.00 X 0 0 0 JAMES ROSENTHAL DIRECTOR 1.00 5.00 X 0 0 0 CANDACE WEINER DIRECTOR 1.00 5.00 X 0 0 0 MEYER WEISS DIRECTOR 1.00 5.00 X 0 0 0 STEPHEN MCPHERSON INTERIM CEO (TO JUNE 2018) 1.00 44.00 X 0 95812 0 KAREN PETRUCCELLI COO 1.00 44.00 X 0 212640 28841 BETH CHAGUE CFO (TO JULY 2018) 1.00 44.00 X 0 126536 11878 0 434988 40719 0 0 1 0 HEALTHCARE SERVICES GROUP 3220 TILLMAN DRIVE SUITE 300 BENSALEM PA 19020 HOUSEKEEPING 104490 1 ASSISTED LIVING FACILI 623990 3551044 3551044 3551044 3551044 3551044 0 0 1526049 1387426 138623 179862 26266 153596 114815 101037 13778 458289 458289 304 304 290518 211192 79326 876 876 32246 24641 7605 18484 4095 14389 351533 209147 142386 1441 337 1104 369483 369136 347 368809 368809 47967 47967 FOOD SERVICES 296644 296644 MISCELLANEOUS 169169 167963 1206 ADMINISTRATIVE ALLOCATI 149417 149417 BAD DEBTS 1537 1537 4377443 3168230 1209213 0 29518 108425 123239 183332 1994 0 12115863 6752156 5703415 5363707 5858166 5655464 315085 501977 10163128 10599933 10478213 11101910 X -4620047 -5446446 -4620047 -5446446 5858166 5655464 -826399 0 X 0 1 X 1 0 X 3714197 3607394 4012517 4264543 3551044 19149695 3714197 3607394 4012517 4264543 3551044 19149695 0 0 0 19149695 57880 -352 57528 3772077 3607042 4012517 4264543 3551044 19207223 0.99700 0.99610 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME: MISCELLANEOUS REVENUE 2014 AMOUNT: $ 57,880 2015 AMOUNT: $ (352) 2016 AMOUNT: $ 0 2017 AMOUNT: $ 0 2018 AMOUNT: $ 0 9261982 4743927 4518055 1313791 676960 636831 1536591 1329811 206780 3499 1458 2041 5363707 DUE TO AFFILIATES 10599933 10599933 X 3549507 0 3549507 1537 1537 3551044 4375906 0 4375906 1537 1537 4377443 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. 0 0 0 0 0 0 0 0 0 KAREN PETRUCCELLI COO 0 212640 0 0 0 0 0 0 0 28841 0 241481 0 0 PART I, LINE 3 THE 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. FORM 990, PART VI, SECTION A, LINE 2 THE 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 3 EFFECTIVE 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 11B THE 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 12C PROCESS 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 15 COMPENSATION 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 19 THE 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. JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 011061786 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 10 0 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 011061786 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 011061786 043138403 NURSING HOME MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 011061786 043237982 PATIENT TRANSITION ASSISTANCE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME CARE INC 770 CONVERSE STREET LONGMEADOW MA 011061786 043399549 NON-CERTIFIED HOME HEALTH AGENCY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS HOUSE INC 770 CONVERSE STREET LONGMEADOW MA 011061786 042817295 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS HOUSE II INC 770 CONVERSE STREET LONGMEADOW MA 011061786 222611647 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS HOUSE III INC 770 CONVERSE STREET LONGMEADOW MA 011061786 000739159 ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 011061786 812041419 LOW-INCOME ELDERLY HOUSING (HUD SUBSIDIZED) MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 GENESIS LIFECARE III 770 CONVERSE STREET LONGMEADOW MA 011061786 LOW-INCOME ELDERLY HOUSING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1