CHELSEA JEWISH CHARITABLE FOUNDATION INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
CHELSEA JEWISH CHARITABLE FOUNDATION INC (EIN 26-1244471)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-03
IRS object ID
201513079349301181
Schema version
2014v5.0
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)
Return2015-11-03T13:43:58-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 CROWN COLONY DRIVE SUITE 310AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261244471EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AVIV CENTERS FOR LIVING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAVIVBusinessNameControlTxt
Phone9784715100PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIM JOYCEPersonNm
Person TitleASST TREASURER & CFOPersonTitleTxt
Phone9784715100PhoneNum
Signature2015-09-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDY DALEYPreparerPersonNm
PTINP01294075PTIN
Phone6179848100PhoneNum
Preparation2015-09-11PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIM JOYCEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,036,654GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AVIVCENTERS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO PROMOTE, ESTABLISH AND MAINTAIN A SYSTEM OF SENIOR HEALTH CARE WITH A CONTINUUM OF FACILITIES WHICH ENRICHES THE LIVES OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS, SO THAT EACH CAN CONTINUE TO LIVE HIS OR HER LIFE WITH A SENSE OF MEANING AND PURPOSE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee656TotalEmployeeCnt
Total Volunteers32TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,367,742PYProgramServiceRevenueAmt
CY Program Service Revenue$3,036,654CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,367,742PYTotalRevenueAmt
CY Total Revenue$3,036,654CYTotalRevenueAmt
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$2,356,592PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,120,100CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$673,855PYOtherExpensesAmt
CY Other Expenses$1,154,424CYOtherExpensesAmt
PY Total Expenses$3,030,447PYTotalExpensesAmt
CY Total Expenses$3,274,524CYTotalExpensesAmt
PY Revenues Less Expenses$337,295PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$237,870CYRevenuesLessExpensesAmt
Total Assets BOY$163,810TotalAssetsBOYAmt
Total Assets EOY$602,731TotalAssetsEOYAmt
Total Liabilities BOY$1,078,411TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,755,202TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$914,601NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,152,471NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION'S MISSION IS TO PROMOTE, ESTABLISH AND MAINTAIN A SYSTEM OF SENIOR HEALTH CARE WITH A CONTINUUM OF FACILITIES WHICH ENRICHES THE LIVES OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS, SO THAT EACH CAN CONTINUE TO LIVE HIS OR HER LIFE WITH A SENSE OF MEANING AND PURPOSE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,149,444ExpenseAmt
Revenue$1,996,316RevenueAmt
DescMANAGEMENT SERVICES - THE ORGANIZATION PROVIDES MANAGEMENT SERVICES TO PROMOTE, ESTABLISH, AND MAINTAIN A SYSTEM OF SENIOR HEALTH CARE WITH A CONTINUUM OF FACILITIES, PROGRAMS AND SERVICES FOR THE CARE, SUPPORT AND TREATMENT OF SENIORS IN THE COMMUNITIES SERVED BY THE CORPORATION, FROM THE MOST INDEPENDENT ELDERS TO THE FRAILEST AND MOST NEEDY SENIORS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,250,876ExpenseAmt
Revenue$1,040,338RevenueAmt
DescAVIV HOMECARE - THE ORGANIZATION OFFERS SKILLED AND COMPASSIONATE NURSING CARE, COMPANIONSHIP, AND A WIDE RANGE OF PERSONAL SERVICES FOR SENIORS IN THEIR HOMES. THIS INCLUDES FLEXIBLE LEVELS OF SUPPORT VARYING FROM ASSISTANCE WITH TASKS OF EVERYDAY LIVING, SHORT TERM CARE FOLLOWING HOSPITALIZATIONS, AND LIVE IN ASSISTANCE. SERVICES OFFERED ENABLES SENIORS TO MAINTAIN THE BEST QUALITY OF LIFE POSSIBLE WHILE RECOVERING FROM AN ILLNESS OR CHRONIC CONDITION.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,400,320TotalProgramServiceExpensesAmt
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 AssetsYes (1)ReportOtherAssetsInd
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 EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
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
Employee656EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
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 Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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 Line1KIM JOYCE CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9784715100PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ERIC LEVY
CHAIR (THRU 11/30/14)2.005.00Yes (X)Yes (X)$0$0$0
DAVID VARSANO
VICE CHAIR (THRU 11/30/14)1.003.00Yes (X)Yes (X)$0$0$0
WAYNE SHERIDAN
TREASURER (THRU 03/01/14)1.003.00Yes (X)Yes (X)$0$0$0
NEAL MIZNER
SECRETARY (THRU 03/01/14)1.003.00Yes (X)Yes (X)$0$0$0
DAVID PLINER
SECRETARY (THRU 11/30/14)1.003.00Yes (X)Yes (X)$0$0$0
ADAM BERMAN
PRESIDENT (AS OF 12/01/14)1.003.00Yes (X)Yes (X)$0$0$0
BARRY BERMAN
TREASURER (AS OF 12/01/14)1.003.00Yes (X)Yes (X)$0$0$0
JOEL MAZER
CHAIR (AS OF 12/01/14)2.006.00Yes (X)Yes (X)$0$0$0
ELIZABETH MULLEN
SECRETARY (AS OF 12/01/14)1.003.00Yes (X)Yes (X)$0$0$0
TOM DICKER
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
STEVEN HOLLIS MD
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
MARK JAFFE
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
ANDREW KATZ
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
ROBERT MAZOW
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
DIANA MEICHES
DIRECTOR (THRU 04/01/14)1.001.00Yes (X)$0$0$0
ANDREW MERKEN
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
NEAL MIZNER
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
RONALD ROSEN MD
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
DANIEL RUBIN
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
SEYMOUR SCHWARTZ
DIRECTOR (THRU 11/30/14)1.003.00Yes (X)$0$0$0
ROBERT SMITH
DIRECTOR (THRU 11/30/14)1.001.00Yes (X)$0$0$0
SUSAN BRUDNICK
DIRECTOR (AS OF 12/01/14)1.003.00Yes (X)$0$0$0
SHARON FORMAN
DIRECTOR (AS OF 12/01/14)1.003.00Yes (X)$0$0$0
ROBERT RICHMAN
DIRECTOR (AS OF 12/01/14)1.003.00Yes (X)$0$0$0
KIM JOYCE
ASST TREASURER & CFO40.000.00Yes (X)$178,462$0$41,808
THERESA HALLIDAY-BURRI
SR. DIRECTOR OF BUSINESS SERVICES40.000.00$172,855$0$11,705Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$351,317TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$53,513TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ALTMAN & COMPANY LLC
258 MAIN STREET SUITE 205MILFORDMA01757MANAGEMENT ADVISORS$206,421
NIXON PEABODY
100 SUMMER STREETBOSTONMA02110LEGAL$201,746
RIEMER & BRAUNSTEIN
THREE CENTER PLAZABOSTONMA02108LEGAL$114,551
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT FEE INCOME561000$1,890,000$1,890,000
PROGRAM SERVICE INCOME623000$1,040,338$1,040,338

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$106,316TotalRevenueColumnAmt
Related Or Exempt Func Income$106,316RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,036,654TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,036,654TotalRevenueColumnAmt
Related Or Exempt Func Income$3,036,654RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$195,270TotalAmt
Management And General$195,270ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,639,382TotalAmt
Program Services$1,639,382ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,710TotalAmt
Program Services$6,889ProgramServicesAmt
Management And General$821ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$140,161TotalAmt
Program Services$125,243ProgramServicesAmt
Management And General$14,918ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$137,577TotalAmt
Program Services$122,934ProgramServicesAmt
Management And General$14,643ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$30,000TotalAmt
Management And General$30,000ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$350,663TotalAmt
Management And General$350,663ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,208TotalAmt
Management And General$18,208ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$249,681TotalAmt
Management And General$249,681ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$74,904TotalAmt
Program Services$74,904ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$300,334TotalAmt
Program Services$300,334ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,733TotalAmt
Program Services$1,733ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,669TotalAmt
Program Services$11,669ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$26,316TotalAmt
Program Services$26,316ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$57,669TotalAmt
Program Services$57,669ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,500TotalAmt
Program Services$22,500ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LICENSE & DUES$9,407$9,407
PROVISION FOR BAD DEBTS$1,340$1,340

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,274,524TotalAmt
Program Services$2,400,320ProgramServicesAmt
Management And General$874,204ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$58,234BOYAmt
EOY$151,248EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$30,235BOYAmt
EOY$29,721EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,793BOYAmt
EOY$6,521EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$83,165LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$49,703LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$16,728BOYAmt
EOY$33,462EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$50,820BOYAmt
EOY$381,779EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$163,810BOYAmt
EOY$602,731EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$229,986BOYAmt
EOY$301,639EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$950,000BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY-$101,575BOYAmt
EOY$1,453,563EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,078,411BOYAmt
EOY$1,755,202EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$914,601BOYAmt
EOY-$1,152,471EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$914,601BOYAmt
EOY-$1,152,471EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,810BOYAmt
EOY$602,731EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$237,870ReconcilationRevenueExpnssAmt
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)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations3SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (3 entries)

EINEINOrganization TypeOrganizationTypeDescGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC
042106768509(A)(2)0$0$0
AVIV ASSISTED LIVING INC
043274643509(A)(2)0$0$0
AVIV FOUNDATION INC
223102199509(A)(1)0$0$0
FieldValueIRS element (for citing)
Supported Organizations Total3SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing Doc0ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCH.A, PART IV, SEC.A, LINE 1FormAndLineReferenceDesc
ExplanationAVIV CENTERS FOR LIVING, INC. (FKA JEWISH REHABILITATION CENTERS FOR LIVING, INC.) WAS ORGANIZED TO PROMOTE, ESTABLISH AND MAINTAIN A SYSTEM OF SENIOR HEALTH CARE WITH A CONTINUUM OF FACILITIES, PROGRAMS AND SERVICES FOR THE CARE, SUPPORT AND TREATMENT OF SENIORS IN THE COMMUNITIES SERVED BY THE CORPORATION, FROM THE MOST INDEPENDENT ELDERS TO THE FRAILEST AND MOST NEED SENIORS. AVIV CENTERS FOR LIVING, INC. WAS ORGANIZED AND IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE FOLLOWING RELATED NON-PROFIT PUBLICALLY SUPPORTED ORGANIZATIONS: 1)JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE, INC. 2)AVIV ASSISTED LIVING, INC. 3)AVIV FOUNDATION, INC.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$83,165OtherCostOrOtherBasisAmt
Depreciation$49,703DepreciationAmt
Book Value$33,462BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$33,462TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
SOFTWARE, NET$28,543
SECURITY DEPOSITS$28,741
LEASE ORIGINATION COST$2,692
DEFERRED FINANCING CHARGES, NET$321,803
FieldValueIRS element (for citing)
Total Book Value Other Assets$381,779TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
SECURITY DEPOSITS$28,761
DUE TO RELATED PARTIES$924,802
SUBORDINATED DEBT$500,000
FieldValueIRS element (for citing)
Total Liability$1,453,563TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ENTITY IS NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ENTITY FILES AS A TAX-EXEMPT ORGANIZATION. THE 2011 THROUGH 2014 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.ExplanationTxt

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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KIM JOYCE
ASST TREASURER & CFO$160,000$0$18,462$0$0$0$25,000$0$16,808$0$220,270$0$0$0
THERESA HALLIDAY-BURRI
SR. DIRECTOR OF BUSINESS SERVICES$155,000$0$17,855$0$0$0$0$0$11,705$0$184,560$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1DURING 2014, A STRATEGIC PLANNING COMMITTEE WAS PUT IN PLACE TO REVIEW AND EVALUATE THE ORGANIZATIONS. SIX MEMBERS OF FORMER BOARD WORKED TOGETHER WITH BANKS AND MANAGEMENT TO IDENTIFY OUTSIDE ORGANIZATION TO CONTINUE MISSION OF AVIV WITH THE CAPACITY TO TAKE ON AVIV DEBT AND PROJECT IMPROVEMENT IN OPERATIONS TO BE ABLE TO PAY DEBT.
FORM 990, PART VI, SECTION A, LINE 2BARRY BERMAN AND ADAM BERMAN HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH COMMUNITY, INC., A SUBSIDIARY OF CHELSEA JEWISH FOUNDATION, EFFECTIVE DECEMBER 1, 2014. CHELSEA JEWISH COMMUNITY, 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 4THE COMPOSITION OF THE BOARD OF DIRECTORS CHANGED ON 12/01/14.
FORM 990, PART VI, SECTION B, LINE 11MANAGEMENT REVIEWS THE CPA-PREPARED FORM 990 PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS AND EXECUTIVE MANAGERS ARE REQUIRED ANNUALLY TO COMPLETE A CONFLICT OF INTEREST STATEMENT. STATEMENTS ARE REVIEWED BY A SUBCOMMITTEE OF BOARD MEMBERS AND THE CEO. QUARTERLY COMPLIANCE COMMITTEE MEETINGS INCLUDE REVIEW AND MONITORING OF ANY POTENTIAL OR ACTUAL CONFLICTS. DETERMINING THE LEVEL OF CONFLICT FOR REVIEW IS BASED ON POTENTIAL FINANCIAL OR LEGAL RISK TO THE ORGANIZATION. IF A CONFLICT (ACTUAL OR POTENTIAL) IS RAISED FOR A BOARD MEMBER, HE/SHE IS REFRAINED FROM VOTING ON RELATED TOPICS. MANAGERS WITH CONFLICT (ACTUAL OR POTENTIAL) ARE BANNED FROM OVERSIGHT AND DECISION MAKING FOR THAT SUBJECT.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION COMMITTEE, A SUBCOMMITTEE OF THE BOARD, ANNUALLY REVIEWS CEO AND TOP MANAGEMENT COMPENSATION. INDUSTRY SALARY AND BENEFIT SURVEYS AS WELL AS MARKET DATA ARE REVIEWED AS DEEMED NECESSARY. THE COMPENSATION COMMITTEE AND REVIEW OF COMPENSATION IS DOCUMENTED IN THE FORM OF A REPORT AND MAINTAINED IN HUMAN RESOURCE FILES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
AVIV FOUNDATION INC
240 LYNNFIELD STPEABODYMA01960223102199FUNDRAISINGMA501(C)(3)LINE 7AVIV CENTERS FOR THE LIVING INCYes (1)
JEWISH REHAB CENTER FOR THE AGED OF THE NORTH SHORE INC
240 LYNNFIELD STPEABODYMA01960042106768SKILLED NURSING CAREMA501(C)(3)LINE 9AVIV CENTERS FOR THE LIVING INCYes (1)
AVIV ASSISTED LIVING INC
240 LYNNFIELD STPEABODYMA01960043274643ASSISTED LIVINGMA501(C)(3)LINE 9AVIV CENTERS FOR THE LIVING INCYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JRC REALTY CORPORATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd
FieldValueIRS element (for citing)
EIN043321272EIN
Primary ActivitiesREAL ESTATEPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
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 OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (8 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC
D$3,247,619LOAN RECEIVABLE
AVIV FOUNDATION INC
E-$1,733,271LOAN PAYABLE
JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC
D$203,217LOAN RECEIVABLE
AVIV ASSISTED LIVING INC
E-$2,642,368LOAN PAYABLE
JEWISH REALTY CORPORATION INC
L$1,224,000MANAGEMENT FEE
JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC
L$96,000MANAGEMENT FEE
AVIV ASSISTED LIVING INC
L$534,000MANAGEMENT FEE
AVIV FOUNDATION INC
L$36,000MANAGEMENT FEE

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