2016-11-11T09:57:32-06:00 2015-12-31 135381590 BDO USA LLP 2 INTERNATIONAL PLACE 4TH FLOOR BOSTON MA 02110 990 2015-01-01 043321157 JGS HOUSING SERVICES INC JGSH 4135676211 770 CONVERSE STREET LONGMEADOW MA 011061786 BETH CHAGUE CFO 4135676211 2016-10-04 1 JEFFREY T ROGERS P01074284 6177427788 2015 2017-02-10 21:41:12Z BETH CHAGUE 770 CONVERSE STREET LONGMEADOW MA 01106 3607042 0 X WWW.JGSLIFECARE.ORG X 1996 MA PROVIDE ASSISTED LIVING TO THE ELDER POPULATION 4 3 73 5 0 0 0 0 3714197 3607394 0 0 57880 -352 3772077 3607042 0 0 0 0 1695133 1581850 0 0 0 2358974 2575949 4054107 4157799 -282030 -550757 6299020 6522844 10303963 11078544 -4004943 -4555700 PROVIDE ASSISTED LIVING TO THE ELDER POPULATION. 0 0 3001146 3607042 PROVISION OF ASSISTED LIVING TO THE ELDER POPULATION. 3001146 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 10 0 1 73 1 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X JGS LIFECARE CORPORATION BETH CHAGUE CFO 4135676211 770 CONVERSE STREET LONGMEADOW MA 01106 MARTIN BAICKER PRESIDENT AND CEO 1.00 40.00 X X 0 287008 21236 DONALD FRANK BOARD MEMBER UNTIL 5/31/15 1.00 X 0 0 0 MICHAEL HIRSHBERG BOARD MEMBER 1.00 X 0 0 0 STUART ANFANG BOARD MEMBER 1.00 X 0 0 0 ERIC BERG BOARD MEMBER 1.00 X 0 0 0 A EDWARD ROMAN JR FORMER CFO 1.00 40.00 X 0 169967 12773 BETH CHAGUE CFO 1.00 40.00 X 0 36079 3511 0 493054 37520 0 0 1 0 LOCKLIN CONSTRUCTION 2 WINDPATH WEST WEST SPRINGFIELD MA 01089 CONTRUCTION 516085 HEALTHCARE SERVICES GROUP 3220 TILLMAN DRIVE SUITE 300 BENSALEM PA 19020 HOUSEKEEPING 110229 2 ASSISTED LIVING FACILI 623990 3607394 3607394 3607394 MISCELLANEOUS REVENUE 900099 -352 -352 -352 3607042 3607042 0 0 1294189 1150381 143808 188609 144606 44003 99052 84442 14610 595103 595103 30000 30000 259876 245610 14266 9126 9126 60988 39003 21985 392388 284460 107928 1656 287 1369 404876 404876 320732 320732 35871 35871 FOOD SERVICES 265909 265909 ADMINISTRATIVE ALLOCATI 123524 123524 MISCELLANIOUS 75900 60840 15060 4157799 3001146 1156653 0 22085 24819 48126 22919 9053 6094 12089465 5620453 6219756 6469012 6299020 6522844 411863 368782 9892100 10709762 10303963 11078544 X -4004943 -4555700 -4004943 -4555700 6299020 6522844 -550757 0 X 0 1 X 1 0 X 4200 4200 3662022 3828140 3832123 3714197 3607394 18643876 3666222 3828140 3832123 3714197 3607394 18648076 0 0 0 18648076 4196 4196 4196 4196 42283 19399 57880 -352 119210 3712701 3828140 3851522 3772077 3607042 18771482 0.99340 0.99320 0.00020 0.00020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2011 AMOUNT: $ 42,283. 2013 AMOUNT: $ 19,399. 2014 AMOUNT: $ 57,880. 2015 AMOUNT: $ -352. 9261982 4045542 5216440 1293175 355299 937876 1520632 1219612 301020 13676 13676 6469012 DUE TO AFFILIATES 10709762 10709762 X PART X, LINE 2: THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION. TAX YEARS FROM 2012 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. X X X X 0 0 0 0 0 0 0 0 0 MARTIN BAICKER PRESIDENT AND CEO 0 287008 0 0 0 0 0 0 0 21236 0 308244 0 0 A EDWARD ROMAN JR FORMER CFO 0 169967 0 0 0 0 0 0 0 12773 0 182740 0 0 FORM 990, PART VI, SECTION B, LINE 11 AS PART OF ITS EXISTING CHARTER, THE FINANCE COMMITTEE (ALL INDEPENDENT MEMBERS) WERE ASKED BY THE BOARD TO REVIEW REQUIRED DISCLOSURES IN THE FORM 990 AND, IF APPROVED, RECOMMEND THE RETURN FOR FILING. THE CFO DISCUSSED IN DETAIL WITH THE FINANCE COMMITTEE THE PREPARATION, COMPLETION AND FINALIZATION OF THE FORM 990 WITH EMPHASIS ON THE NEWLY REQUIRED DISCLOSURES OF: ACTIVITIES IN FURTHERANCE OF THE ORGANIZATION'S EXEMPT PURPOSE; GOVERNANCE, FINANCIAL TRANSACTIONS AMONG INSIDERS AND COMPENSATION; COMMUNITY BENEFIT, BONDS, AND CORPORATE POLICIES AND PROCEDURES; DISCLOSURE OF KEY GOVERNANCE, FINANCIALS AND MISSION POLICIES. BASED ON ITS REVIEW AND FINDINGS, THE FINANCE COMMITTEE RECOMMENDED THE FILING OF THE FORM 990. A COPY OF THE RETURN IS MADE AVAILABLE AND REVIEWED WITH THE BOARD MEMBERS PRIOR TO 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 15A PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICER AND KEY EMPLOYEES- THE PRESIDENT AND CEO DETERMINE THE COMPENSATION OF THE SENIOR OFFICERS CONSIDERING THEIR PERFORMANCE, EXPERIENCE AND COMPENSATION STUDIES FOR COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) 9 N/A 0 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 MANAGERIAL & ADMIN MA 501(C)(3) 9 N/A 0 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 PATIENT TRANSITION MA 501(C)(3) 9 N/A 0 SPECTRUM HOME CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043399549 NON-CERT HOME CARE MA 501(C)(3) 9 N/A 0 JEWISH NURSING HOME OF WESTERN MASS INC 770 CONVERSE STREET LONGMEADOW MA 01106 043138403 NURSING HOME MA 501(C)(3) 9 N/A 0 GENESIS HOUSE INC 770 CONVERSE STREET LONGMEADOW MA 01106 042817295 ELDERLY HOUSING MA 501(C)(3) 9 N/A 0 GENESIS HOUSE II INC 770 CONVERSE STREET LONGMEADOW MA 01106 222611647 ELDERLY HOUSING MA 501(C)(3) 9 N/A 0 GENESIS HOUSE III INC 770 CONVERSE STREET LONGMEADOW MA 01106 000739159 ELDERLY HOUSING MA 501(C)(3) 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 JGS LIFECARE CORPORATION 13939084 COST JGS ADMINISTRATIVE SERVICES 5505046 COST JEWISH NURSING HOME OF WESTERN MASSACHUSETTS 1735464 COST SPECTRUM HOME CARE INC 64960 COST SPECTRUM HOME HEALTH AND HOSPICE CARE INC 119803 COST