2015-11-03T13:43:58-06:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2014-01-01 261244471 AVIV CENTERS FOR LIVING INC AVIV 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 KIM JOYCE ASST TREASURER & CFO 9784715100 2015-09-25 1 JUDY DALEY P01294075 6179848100 2015-09-11 2014 2016-03-07 17:11:31Z KIM JOYCE 240 LYNNFIELD STREET PEABODY MA 01960 3036654 0 X WWW.AVIVCENTERS.ORG X 2007 MA THE 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. 7 7 656 32 0 0 0 0 3367742 3036654 0 0 0 0 3367742 3036654 0 0 0 0 2356592 2120100 0 0 0 673855 1154424 3030447 3274524 337295 -237870 163810 602731 1078411 1755202 -914601 -1152471 X THE 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. 0 0 1149444 1996316 MANAGEMENT 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. 1250876 1040338 AVIV 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. 2400320 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 1 0 0 1 1 0 1 656 1 0 0 0 0 0 0 0 0 0 0 X 7 7 1 1 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 MA X KIM JOYCE CFO 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 ERIC LEVY CHAIR (THRU 11/30/14) 2.00 5.00 X X 0 0 0 DAVID VARSANO VICE CHAIR (THRU 11/30/14) 1.00 3.00 X X 0 0 0 WAYNE SHERIDAN TREASURER (THRU 03/01/14) 1.00 3.00 X X 0 0 0 NEAL MIZNER SECRETARY (THRU 03/01/14) 1.00 3.00 X X 0 0 0 DAVID PLINER SECRETARY (THRU 11/30/14) 1.00 3.00 X X 0 0 0 ADAM BERMAN PRESIDENT (AS OF 12/01/14) 1.00 3.00 X X 0 0 0 BARRY BERMAN TREASURER (AS OF 12/01/14) 1.00 3.00 X X 0 0 0 JOEL MAZER CHAIR (AS OF 12/01/14) 2.00 6.00 X X 0 0 0 ELIZABETH MULLEN SECRETARY (AS OF 12/01/14) 1.00 3.00 X X 0 0 0 TOM DICKER DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 STEVEN HOLLIS MD DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 MARK JAFFE DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 ANDREW KATZ DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 ROBERT MAZOW DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 DIANA MEICHES DIRECTOR (THRU 04/01/14) 1.00 1.00 X 0 0 0 ANDREW MERKEN DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 NEAL MIZNER DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 RONALD ROSEN MD DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 DANIEL RUBIN DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 SEYMOUR SCHWARTZ DIRECTOR (THRU 11/30/14) 1.00 3.00 X 0 0 0 ROBERT SMITH DIRECTOR (THRU 11/30/14) 1.00 1.00 X 0 0 0 SUSAN BRUDNICK DIRECTOR (AS OF 12/01/14) 1.00 3.00 X 0 0 0 SHARON FORMAN DIRECTOR (AS OF 12/01/14) 1.00 3.00 X 0 0 0 ROBERT RICHMAN DIRECTOR (AS OF 12/01/14) 1.00 3.00 X 0 0 0 KIM JOYCE ASST TREASURER & CFO 40.00 0.00 X 178462 0 41808 THERESA HALLIDAY-BURRI SR. DIRECTOR OF BUSINESS SERVICES 40.00 0.00 X 172855 0 11705 351317 0 53513 2 0 1 0 ALTMAN & COMPANY LLC 258 MAIN STREET SUITE 205 MILFORD MA 01757 MANAGEMENT ADVISORS 206421 NIXON PEABODY 100 SUMMER STREET BOSTON MA 02110 LEGAL 201746 RIEMER & BRAUNSTEIN THREE CENTER PLAZA BOSTON MA 02108 LEGAL 114551 3 MANAGEMENT FEE INCOME 561000 1890000 1890000 PROGRAM SERVICE INCOME 623000 1040338 1040338 106316 106316 3036654 3036654 3036654 0 0 195270 195270 1639382 1639382 7710 6889 821 140161 125243 14918 137577 122934 14643 30000 30000 350663 350663 18208 18208 249681 249681 74904 74904 300334 300334 1733 1733 11669 11669 26316 26316 57669 57669 22500 22500 LICENSE & DUES 9407 9407 PROVISION FOR BAD DEBTS 1340 1340 3274524 2400320 874204 0 58234 151248 30235 29721 7793 6521 83165 49703 16728 33462 50820 381779 163810 602731 229986 301639 950000 0 -101575 1453563 1078411 1755202 X -914601 -1152471 -914601 -1152471 163810 602731 -237870 0 X 0 1 X 1 0 X X X 3 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 042106768 509(A)(2) 0 0 0 AVIV ASSISTED LIVING INC 043274643 509(A)(2) 0 0 0 AVIV FOUNDATION INC 223102199 509(A)(1) 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 FORM 990, SCH.A, PART IV, SEC.A, LINE 1 AVIV 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. 83165 49703 33462 33462 SOFTWARE, NET 28543 SECURITY DEPOSITS 28741 LEASE ORIGINATION COST 2692 DEFERRED FINANCING CHARGES, NET 321803 381779 SECURITY DEPOSITS 28761 DUE TO RELATED PARTIES 924802 SUBORDINATED DEBT 500000 1453563 X PART X, LINE 2: THE 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. 0 0 0 0 0 0 0 0 0 KIM JOYCE ASST TREASURER & CFO 160000 0 18462 0 0 0 25000 0 16808 0 220270 0 0 0 THERESA HALLIDAY-BURRI SR. DIRECTOR OF BUSINESS SERVICES 155000 0 17855 0 0 0 0 0 11705 0 184560 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 DURING 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 2 BARRY BERMAN AND ADAM BERMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE 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 4 THE COMPOSITION OF THE BOARD OF DIRECTORS CHANGED ON 12/01/14. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT REVIEWS THE CPA-PREPARED FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE 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 15 THE 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 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. AVIV FOUNDATION INC 240 LYNNFIELD ST PEABODY MA 01960 223102199 FUNDRAISING MA 501(C)(3) LINE 7 AVIV CENTERS FOR THE LIVING INC 1 JEWISH REHAB CENTER FOR THE AGED OF THE NORTH SHORE INC 240 LYNNFIELD ST PEABODY MA 01960 042106768 SKILLED NURSING CARE MA 501(C)(3) LINE 9 AVIV CENTERS FOR THE LIVING INC 1 AVIV ASSISTED LIVING INC 240 LYNNFIELD ST PEABODY MA 01960 043274643 ASSISTED LIVING MA 501(C)(3) LINE 9 AVIV CENTERS FOR THE LIVING INC 1 JRC REALTY CORPORATION INC 240 LYNNFIELD STREET PEABODY MA 01960 043321272 REAL ESTATE MA N/A C 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC D 3247619 LOAN RECEIVABLE AVIV FOUNDATION INC E -1733271 LOAN PAYABLE JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC D 203217 LOAN RECEIVABLE AVIV ASSISTED LIVING INC E -2642368 LOAN PAYABLE JEWISH REALTY CORPORATION INC L 1224000 MANAGEMENT FEE JEWISH REHABILITATION CENTER FOR AGED OF NORTH SHORE INC L 96000 MANAGEMENT FEE AVIV ASSISTED LIVING INC L 534000 MANAGEMENT FEE AVIV FOUNDATION INC L 36000 MANAGEMENT FEE