2025-11-14T14:01:00-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 043326727 CHELSEA JEWISH GREEN HOUSE INC CHEL 6178870001 165 CAPTAINS ROW CHELSEA MA 02150 JENNIFER SANTERRE CFO 6178870001 2025-11-14 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-11 2024 2025-03-06 01:10:19Z ADAM BERMAN 165 CAPTAINS ROW CHELSEA MA 02150 27605710 0 X WWW.CHELSEAJEWISH.ORG X 1996 MA TO PROVIDE THE HIGHEST LEVEL OF SKILLED NURSING AND REHABILITATION, AND ASSISTED LIVING CARE. 5 1 0 1 0 0 2591131 1146330 24140715 26187663 -157153 261184 143625 10533 26718318 27605710 0 0 0 0 16321314 16980117 0 0 0 9587124 10383406 25908438 27363523 809880 242187 43636627 45950855 34462496 35317809 9174131 10633046 X THE ORGANIZATION'S MISSION IS TO PROVIDE INDIVIDUALS AND FAMILIES THROUGHOUT THE GREATER BOSTON AREA WITH THE HIGHEST LEVEL OF SKILLED NURSING AND REHABILITATION, AND ASSISTED LIVING CARE WITHOUT REGARD TO ABILITY TO PAY. THE GOAL IS TO ENSURE BOTH CLIENTS AND FAMILIES RETAIN HEALTH, INDEPENDENCE, AND WELL-BEING THROUGH OUR SERVICES. 0 0 19837533 22472484 LEONARD FLORENCE CENTER FOR LIVING - OPERATES A 100-BED GREEN HOUSE MODEL NURSING HOME 3093954 3725712 COHEN FLORENCE LEVINE ESTATES - OPERATES A 69-UNIT ASSISTED LIVING FACILITY. 22931487 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 61 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X JENNIFER SANTERRE 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 BARRY BERMAN CEO EMERITUS/TREASURER 1.00 39.00 X X 0 885154 40376 ADAM BERMAN PRESIDENT & CEO 1.00 39.00 X X 0 729760 47773 ELIZABETH MULLEN COO & CLERK 1.00 39.00 X X 0 297133 24305 GILDA RICHMAN CHAIR 1.00 39.00 X X 0 79810 0 JUDY WEISS DIRECTOR 1.00 7.00 X 0 0 0 JENNIFER SANTERRE CFO 1.00 39.00 X 0 249822 36101 RONILO ANGLO CHIEF CLINICAL OFFICER 1.00 39.00 X 0 257032 36299 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 1.00 39.00 X 0 214011 22093 AMY SANDERS DIRECTOR OF MARKETING 1.00 39.00 X 0 219489 20621 AUSTIN AZETA DIRECTOR OF CLINICAL SERVICES 1.00 39.00 X 0 170874 20333 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 1.00 39.00 X 0 191585 16467 0 3294670 264368 0 0 1 0 LC ANDERSON HVACR 15 SOLDIERS FIELD PLACE BRIGHTON MA 02315 HVAC SERVICES 260546 DIMELLA SHAFFER 24 FARNSWORTH ST 4TH FL BOSTON MA 02210 ARCHITECTURAL SERVICES 157859 THRU-WALL CONSTRUCTION INC 240 LINCOLN ST PO BOX 631 ALLSTON MA 02134 CONSTRUCTION SERVICES 155698 ENCORE FIRE PROTECTION 70 BACON ST PAWTUCKET RI 02860 FIRE ALARM SERVICES 143715 ABERTHAW CONSTRUCTION COMPANY INC 672 SUFFOLK ST STE 200 LOWELL MA 018543608 CONSTRUCTION SERVICES 139678 5 102236 1044094 1146330 PATIENT SERVICE REVENUE 623000 26187663 26187663 26187663 238254 238254 22930 0 22930 22930 22930 MISCELLANEOUS INCOME 900099 10533 10533 10533 27605710 26198196 0 261184 14857309 13926836 930473 974737 909971 64766 1148071 1071787 76284 1562538 1562538 18732 18732 67415 67415 75514 75514 60440 60440 15912 7988 7924 291494 163378 128116 208648 111937 96711 1009915 1009915 18532 9909 8623 15675 9318 6357 480370 480370 1405975 1405975 455593 455593 PURCHASED SERVICES 882567 502132 380435 FOOD EXPENSE 873358 873358 NURSING FACILITY USER F 744025 744025 NURSING SUPPLIES 664692 664692 1532011 1039896 492115 27363523 22931487 4432036 0 178952 411235 45664 2099038 2165217 269901 158606 51239663 23517519 27541420 27722144 11304111 11247423 2197541 4246230 43636627 45950855 1208899 2570165 285002 12642 14844569 14436777 16717809 16638870 1406217 1659355 34462496 35317809 X 3150634 5156086 6023497 5476960 9174131 10633046 43636627 45950855 X 242187 1111940 104788 X 0 1 X 1 1 1 X 1545149 1180399 1068638 2591131 1146330 7531647 17455906 19743172 21922074 24140715 26187663 109449530 19001055 20923571 22990712 26731846 27333993 116981177 0 0 0 116981177 93672 170918 191194 254787 238254 948825 93672 170918 191194 254787 238254 948825 19094727 21094489 23181906 26986633 27572247 117930002 0.99200 0.99240 0.00800 0.00760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2292 2292 0 PART II-B, LINE 1: THE ORGANIZATION PAYS ASSOCIATION FEES TO STATE HEALTHCARE ORGANIZATIONS WHERE A PERCENTAGE OF MEMBER FEES IS ALLOCATED TO LOBBYING. 1 54418 735552 753771 36199 0 6725952 6725952 522241 522241 44447492 19344660 25102832 5098476 4161530 936946 1171454 11329 1160125 27722144 BENEFICIAL INTEREST IN RELATED PARTY 1994048 INTEREST RATE SWAP AGREEMENT 261147 DUE FROM RELATED PARTIES 1991035 4246230 RELATED PARTY PAYABLES 1527718 RESIDENT SECUIRTY DEPOSITS 131637 1659355 X PART IV, LINE 1B: THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NURSING FACILITY. PART V, LINE 4: DURING 2020, IT WAS DETERMINED THAT THE AMOUNTS REPORTED IN PRIOR YEARS CONSIST OF DONOR RESTRICTED FUNDS AND DO NOT REPRESENT EITHER TERM OR PERMANENT ENDOWMENTS. THEREFORE, THESE FUNDS ARE NOT REQUIRED TO BE REPORTED IN SCHEDULE D, PART V AND THE BALANCE AS OF DECEMBER 31, 2020 WAS REDUCED TO ZERO. PART X, LINE 2: JRC, CJGH, CJNS, AND CJC ARE NONPROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON THEIR EXEMPT INCOME UNDER SECTION 501(A) OF THE IRC. 0 0 0 0 0 0 0 0 0 BARRY BERMAN CEO EMERITUS/TREASURER 0 712918 0 150000 0 22236 0 0 0 40376 0 925530 0 0 ADAM BERMAN PRESIDENT & CEO 0 513619 0 200000 0 16141 0 0 0 47773 0 777533 0 0 ELIZABETH MULLEN COO & CLERK 0 297133 0 0 0 0 0 0 0 24305 0 321438 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 0 257032 0 0 0 0 0 0 0 36299 0 293331 0 0 JENNIFER SANTERRE CFO 0 249822 0 0 0 0 0 0 0 36101 0 285923 0 0 AMY SANDERS DIRECTOR OF MARKETING 0 219489 0 0 0 0 0 0 0 20621 0 240110 0 0 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 0 214011 0 0 0 0 0 0 0 22093 0 236104 0 0 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 0 0 0 0 0 191585 0 0 0 16467 0 208052 0 0 AUSTIN AZETA DIRECTOR OF CLINICAL SERVICES 0 170874 0 0 0 0 0 0 0 20333 0 191207 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. CHELSEA JEWISH LIFECARE USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57584YSL4 2019-06-20 16323915 TO REFUND OLD BONDS, FUND CAPITAL EXPENDITURE, PAY FOR COSTS OF ISSUANCE. 0 0 0 A 1254825 16323915 15597315 259356 52646 414559 2020 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 1 M&T BANK 3.500000000000 0 0 0 0 1 A 1 SCHEDULE K, SUPPLEMENTAL INFORMATION: THIS ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 06/20/2016. THE FOUR ORGANIZATIONS INVOLVED IN THE ISSUANCE ARE: JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE, INC. (EIN 04-2106768), CHELSEA JEWISH NORTH SHORE ASSISTED LIVING, INC. (EIN 04-3274643), CHELSEA JEWISH GREEN HOUSE, INC. (EIN 04-3326727) AND CHELSEA JEWISH COMMUNITY, INC. (EIN 27-1756594) FORM 990, LINE 2A THIS ORGANIZATION USES A COMMON PAYMASTER, AS SUCH, ALL EMPLOYEES ARE LISTED UNDER THE COMMON PAYMASTER, CHELSEA JEWISH LIFECARE, INC. OF THE 1,292 EMPLOYEES PAID BY THE COMMON PAYMASTER, 395 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATION TO THIS ORGANIZATION DURING 2024. FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE EFFECTIVE JANUARY 1, 2017. 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, CHELSEA JEWISH LIFECARE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC., IS REQUIRED TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC. IS REQUIRED BEFORE THE BOARD OF DIRECTOR'S ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BYLAWS OF THE CORPORATION; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY SUBSIDIARY OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OF THE CORPORATION OF AN INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING, WHICH INTEREST, IN THE CASE OF A FOR-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR EQUITY INTEREST THEREIN, OR, IN THE CASE OF A NON-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR MEMBERSHIP INTEREST THEREIN; (C) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION TO ANY ENTITY OTHER THAN THE MEMBER OR ITS SUBSIDIARIES; (D) TO ELECT OR REMOVE DIRECTORS OR THE CORPORATION (E) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION; AND (F) TO APPOINT THE CORPORATION'S AUDITORS. 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 ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. 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. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. 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 BOARD OF DIRECTORS COMPENSATION COMMITTEE. 2022 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: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -133,689. CHANGE IN BENEFICIAL INTEREST IN NET ASSETS 238,477. CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 510141617 MANAGEMENT MA 501(C)(3) LINE 7 LEGACY LIFECARE INC 0 CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 HOMECARE & HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 SUPPORT SERVICES & FUNDRAISING MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE INC 0 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 0 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES & FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 0 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVENUE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 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 0 ADMIRAL'S HILL ASSISTED LIVING CORP II 165 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 0 JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/ NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 0 JGS ADMINISTRATIVE SERVICES 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 ADMIN SUPPORT TO JEIWSH GERIATRIC SERVICES MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 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 0 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH & HOSPICE 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE 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 AGENCY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 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 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0