JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC (EIN 04-2106768)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-14
- IRS object ID
- 201333189349302138
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-14T09:57:03-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 CROWN COLONY DRIVE SUITE 310 | AddressLine1 |
| City | QUINCY | City |
| State | MA | State |
| ZIP Code | 02169 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042106768 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH REHABILITATION CENTER FOR | BusinessNameLine1 |
| Business Name Line2 | AGED OF THE NORTH SHORE INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWI | NameControl |
| Phone | 9784715100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KIM JOYCE | Name |
| Title | ASST TREASURER & CFO | Title |
| Phone | 9784715100 | Phone |
| Date Signed | 2013-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT DILLAN | Name |
| PTIN | P01688008 | PTIN |
| Phone | 6179848100 | Phone |
| Date Prepared | 2013-11-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | KIM JOYCE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 16070126 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.AVIVLIVING.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1944 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION OPERATES A 180 BED NURSING HOME WITH AN ADULT DAY CARE CENTER. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 389 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2543654 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 17078920 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15224807 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | -406428 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 19622574 | TotalRevenuePriorYear |
| Total Revenue Current Year | 14818379 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11437877 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11539778 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6758872 | OtherExpensePriorYear |
| Other Expenses Current Year | 7840548 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 18196749 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19380326 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1425825 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4561947 | RevenuesLessExpensesCY |
| Total Assets BOY | 46119499 | TotalAssetsBOY |
| Total Assets EOY | 43599596 | TotalAssetsEOY |
| Total Liabilities BOY | 43795833 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 46019438 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2323666 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -2419842 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION OPERATES A 180 BED NURSING HOME WITH AN ADULT DAY CARE CENTER. THE MISSION OF THE ORGANIZATION IS TO ENRICH THE LIFE 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 16553736 | Expense |
| Revenue | 14169769 | Revenue |
| Description | PROVIDE QUALITY SKILLED NURSING CARE & THERAPY FOR 180 ELDERLY RESIDENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 565598 | Expense |
| Revenue | 648610 | Revenue |
| Description | PROVIDE DAY CARE FOR THE ELDERLY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 17119334 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 389 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIM JOYCE CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9784715100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| STEPHEN H NEFF | ||||||||
| PRESIDENT & CEO | 0.00 | 40.00 | X | X | 0 | 360732 | 41338 | |
| ERIC LEVY | ||||||||
| CHAIR | 2.00 | 5.00 | X | X | 0 | 0 | 0 | |
| DAVID VARSANO | ||||||||
| VICE CHAIR | 1.00 | 3.00 | X | X | 0 | 0 | 0 | |
| WAYNE SHERIDAN | ||||||||
| TREASURER | 1.00 | 3.00 | X | X | 0 | 0 | 0 | |
| NATALIE LEDERMAN | ||||||||
| SECRETARY | 1.00 | 2.00 | X | X | 0 | 0 | 0 | |
| MATTHEW WEINSTOCK | ||||||||
| ASST SECRETARY & COO | 0.00 | 40.00 | X | X | 0 | 194000 | 16282 | |
| KIM JOYCE | ||||||||
| ASST TREASURER & CFO | 0.00 | 40.00 | X | X | 0 | 160000 | 16110 | |
| TOM DICKER | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| NEAL MIZNER | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| RONALD ROSEN MD | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| MATHEW REMIS | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| DIANA MEICHES | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| DANIEL RUBIN | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT MAZOW | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| ANDREW MERKEN | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| SUZANNE GRUHL | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| STEVEN HOLLIS | ||||||||
| DIRECTOR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT SMITH | ||||||||
| DIRECTOR & PAST CHAIR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| MARK JAFFE | ||||||||
| DIRECTOR & PAST CHAIR | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| SEYMOUR SCHWARTZ | ||||||||
| DIRECTOR & PAST CHAIR | 1.00 | 3.00 | X | 0 | 0 | 0 | ||
| DAVID PLINER | ||||||||
| DIRECTOR & PAST CHAIR | 1.00 | 3.00 | X | 0 | 0 | 0 | ||
| ANDREW KATZ | ||||||||
| DIRECTOR & PAST CHAIR | 1.00 | 3.00 | X | 0 | 0 | 0 | ||
| JAY GOLDMAN | ||||||||
| DIRECTOR, UNTIL 08/31/12 | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| ELLEN GORDON | ||||||||
| DIRECTOR, UNTIL 08/31/12 | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| DEBRA SLOAN | ||||||||
| DIRECTOR, UNTIL 08/31/12 | 1.00 | 1.00 | X | 0 | 0 | 0 | ||
| THERESA HALLIDAY-BURRI | ||||||||
| SR DIRECTOR BUSINESS DEVELOPMENT | 0.00 | 40.00 | 0 | 152538 | 10358 | X | ||
| JEFF GOPEN | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | 137556 | 0 | 19131 | X | ||
| MICHAEL HAMMERSCHMIDT | ||||||||
| CHIEF DEVELOPMENT OFFICER, RETIRED | 0.00 | 40.00 | 0 | 135079 | 9433 | X | ||
| KATY AHERN-TAVARES | ||||||||
| SALES & DEVELOPMENT | 0.00 | 40.00 | 0 | 121208 | 10066 | X | ||
| ETTA DIAZ | ||||||||
| REGISTERED NURSE | 40.00 | 0.00 | 111864 | 0 | 14897 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 249420 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1123557 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 137615 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MERLINO DESIGN PARTNERSHIPS | |||||
| 2200 RENAISSANCE BLVDSTE 300 | GULP MILLS | PA | 19406 | PROFESSIONAL SERVICES | 1496949 |
| SIGNET ELECTRONIC SYSTEMS | |||||
| 106 LONGWATER DRIVE | NORWELL | MA | 02061 | PROFESSIONAL SERVICES | 1361337 |
| PERKINS EQUIPMENT | |||||
| 7 PERMITER ROAD | MANCHESTER | NH | 03103 | EQUIPMENT SUPPLIER | 578750 |
| BOSTON SYSTEMS & SOLUTIONS | |||||
| 241 WINTER STREET 5TH FLOOR | HAVERHILL | MA | 01830 | IT SUPPORT | 380559 |
| KONINGISOR CONSULTING | |||||
| 27 LAKEVIEW ROAD | FRAMINGHAM | MA | 01701 | CONSULTING | 304665 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE REV. | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 15224807 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15224807 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15224807 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 138 | TotalRevenueColumn |
| Related Or Exempt Function Income | 138 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 845181 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1251747 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -406566 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -406566 | TotalRevenueColumn |
| Related Or Exempt Function Income | -406566 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14818379 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14818379 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10039737 | Total |
| Program Services | 9646296 | ProgramServices |
| Management And General | 393441 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22088 | Total |
| Program Services | 21222 | ProgramServices |
| Management And General | 866 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 671872 | Total |
| Program Services | 645542 | ProgramServices |
| Management And General | 26330 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 806081 | Total |
| Program Services | 774492 | ProgramServices |
| Management And General | 31589 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1623000 | Total |
| Management And General | 1623000 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38798 | Total |
| Management And General | 38798 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5734 | Total |
| Management And General | 5734 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 623467 | Total |
| Program Services | 482233 | ProgramServices |
| Management And General | 141234 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21872 | Total |
| Program Services | 21872 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180243 | Total |
| Program Services | 180243 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 570797 | Total |
| Program Services | 570797 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121829 | Total |
| Program Services | 121829 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40986 | Total |
| Program Services | 40986 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 659419 | Total |
| Program Services | 659419 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1179330 | Total |
| Program Services | 1179330 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13500 | Total |
| Program Services | 13500 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| USER FEE | 763095 | 763095 |
| FOOD | 665916 | 665916 |
| ANCILLARIES | 534212 | 534212 |
| SUPPLIES | 472694 | 472694 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325656 | Total |
| Program Services | 325656 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19380326 | Total |
| Program Services | 17119334 | ProgramServices |
| Management And General | 2260992 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 573740 | BOY |
| EOY | 679454 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20483567 | BOY |
| EOY | 917481 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1888026 | BOY |
| EOY | 1466783 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20263 | BOY |
| EOY | 21188 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 275152 | BOY |
| EOY | 318301 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 36669656 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 922192 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4442402 | BOY |
| EOY | 35747464 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18436349 | BOY |
| EOY | 4448925 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46119499 | BOY |
| EOY | 43599596 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4801829 | BOY |
| EOY | 1530547 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46916 | BOY |
| EOY | 68794 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34553888 | BOY |
| EOY | 34315888 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4393200 | BOY |
| EOY | 10104209 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43795833 | BOY |
| EOY | 46019438 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2323666 | BOY |
| EOY | -2419842 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2323666 | BOY |
| EOY | -2419842 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46119499 | BOY |
| EOY | 43599596 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -4561947 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -30384 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -151177 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5813 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5462 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 738 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1607943 | CurrentTaxYearMinus1Year |
| Total | 1619956 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16692051 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17109731 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16742872 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17078920 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15224807 | CurrentTaxYear |
| Total | 82848381 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16697864 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17115193 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16743610 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18686863 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15224807 | CurrentTaxYear |
| Total | 84468337 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 1607943 | CurrentTaxYearMinus1Year |
| Total | 1607943 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 1607943 | CurrentTaxYearMinus1Year |
| Total | 1607943 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 82860394 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 935711 | CurrentTaxYearMinus1Year |
| Current Tax Year | 138 | CurrentTaxYear |
| Total | 935849 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 935711 | CurrentTaxYearMinus1Year |
| Current Tax Year | 138 | CurrentTaxYear |
| Total | 935849 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | -406566 | CurrentTaxYear |
| Total | -406566 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16697864 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17115193 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16743610 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 19622574 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14818379 | CurrentTaxYear |
| Total | 84997620 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97490 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97050 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01100 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01090 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART III, SECTION B. TOTAL SUPPORT OTHER INCOME INCLUDES A LOSS ON DISPOSAL OF EQUIPMENT OF $406,566 IN 2012. | GeneralExplanation |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 31443534 | OtherCostOrOtherBasis |
| Depreciation | 393256 | Depreciation |
| Book Value | 31050278 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5169066 | OtherCostOrOtherBasis |
| Depreciation | 482453 | Depreciation |
| Book Value | 4686613 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 57056 | OtherCostOrOtherBasis |
| Depreciation | 46483 | Depreciation |
| Book Value | 10573 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 35747464 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| SOFTWARE | 12134 |
| DEFERRED FINANCING CHARGES | 989732 |
| CAPITAL INTEREST FUND | 3943 |
| SECURITY DEPOSITS | 14828 |
| ASSET HELD FOR SALE | 3428288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 4448925 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO RELATED PARTIES | $7,776,672 |
| FAIR VALUE OF INTEREST RATE SWAPS | $1,538,709 |
| ASSET RETIREMENT OBLIGATION | $774,000 |
| SECURITY DEPOSITS | $14,828 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 10104209 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION UNDER SEC 501(C)(3) OF THE INTERNAL REVENUE CODE. THE 2009 THROUGH 2012 TAX YEARS ARE OPEN TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEPHEN H NEFF | ||||||||||||||
| PRESIDENT & CEO | 0 | 324288 | 0 | 0 | 0 | 36444 | 0 | 0 | 0 | 41338 | 0 | 402070 | 0 | 0 |
| MATTHEW WEINSTOCK | ||||||||||||||
| ASST SECRETARY & COO | 0 | 194000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16282 | 0 | 210282 | 0 | 0 |
| KIM JOYCE | ||||||||||||||
| ASST TREASURER & CFO | 0 | 160000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16110 | 0 | 176110 | 0 | 0 |
| THERESA HALLIDAY-BURRI | ||||||||||||||
| SR DIRECTOR BUSINESS DEVELOPMENT | 0 | 152538 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10358 | 0 | 162896 | 0 | 0 |
| JEFF GOPEN | ||||||||||||||
| EXECUTIVE DIRECTOR | 137556 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19131 | 0 | 156687 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | STEPHEN NEFF, PRESIDENT & CEO, RECEIVED A HOUSING ALLOWANCE OF $36,444 IN CALENDAR YEAR 2012 AS INCLUDED IN OTHER REPORTABLE INCOME ON FORM 990, PART VII AND SCHEDULE J, COL. B(III). |
| PART I, LINE 4A | MICHAEL HAMMERSCHMIDT, CHIEF DEVELOPMENT OFFICER, RETIRED ON 11/16/2012 AND RECEIVED APPROXIMATELY $5,000 AS A SEVERANCE PAYMENT IN CALENDAR YEAR 2012. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 043431814 | IssuerEIN |
| CUSIP Number | 57583UBR8 | CUSIPNumber |
| Date Issued | 2011-04-29 | DateIssued |
| Issue Price | 34553888 | IssuePrice |
| Description Of Purpose | TO REFUND OLD BONDS AND REPLACE EXISTING FACILITY. | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 1601175 | AmountRetired |
| Total Proceeds | 34553888 | TotalProceeds |
| Capitalized Interest | 1314672 | CapitalizedInterest |
| Issuance Costs From Proceeds | 690823 | IssuanceCostsFromProceeds |
| Credit Enhancement | 529178 | CreditEnhancement |
| Capital Expenditures | 29501040 | CapitalExpenditures |
| Amount Unspent | 917000 | AmountUnspent |
| Year Of Subst Completion | 2012 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 1 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | M&T BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 5.000000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 0 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| SCHEDULE K SUPPLENTAL INFORMATION | THIS ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $50M BOND ISSUED ON 04/29/11. SEE AVIV ASSISTED LIVING, INC. (EIN 04-3274643) FOR THE REMAINING PORTION. | |
| 990, SCHEDULE K, PART III, LINE 9, PART IV, LINE 7 & PART V | THE ORGANIZATION DID NOT HAVE FORMAL WRITTEN POLICIES AND PROCEDURES IN PLACE DURING THE 2012 TAX YEAR. HOWEVER, THE ORGANIZATION WAS IN COMPLIANCE DURING THE TAX YEAR AND PLAN TO ADOPT WRITTEN POLICIES AND PROCEDURES DURING 2013. | POLICIES AND PROCEDURES RELATING TO COMPLIANCE |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT REVIEWS CPA PREPARED FORM 990 PRIOR TO FILING. | |
| 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. MONTHLY 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. | |
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION'S MANAGEMENT PERFORMS MANAGEMENT DUTIES WHICH INCLUDE, BUT ARE NOT LIMITED TO, HIRING, FIRING, AND SUPERVISING PERSONNEL, PLANNING OR EXECUTING BUDGETS OR FINANCIAL OPERATIONS, OR SUPERVISING EXEMPT OPERATIONS OR UNRELATED TRADES OR BUSINESSES OF THE ORGANIZATION FOR SEVERAL RELATED ENTITIES. MANAGEMENT CONTROL IS NOT CONSIDERED DELEGATED AND MANAGEMENT PERSONNEL ARE PAID FROM A CENTRALIZED MANAGEMENT ORGANIZATION, AVIV CENTERS FOR LIVING, INC. PLEASE SEE FORM 990, PART VII FOR COMPENSATION DETAIL. | MANAGEMENT DUTIES |
| FORM 990, PART XI, LINE 9: | CHANGE IN FAIR VALUE OF INTEREST RATE SWAPS -164,464. EQUITY TRANSFER WITH RELATED PARTY 13,286. ROUNDING 1. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART IX, LINE 2C | THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT AND SELECTS THE AUDITOR. | OVERSEE AUDIT AND SELECTION OF AUDITOR |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| AVIV FOUNDATION INC | ||||||||||
| 240 LYNNFIELD STREET | PEABODY | MA | 01960 | 223102199 | FUNDRAISING | MA | 501(C)(3) | LINE 7 | AVIV CENTERS FOR LIVING | 1 |
| AVIV ASSISTED LIVING INC | ||||||||||
| 240 LYNNFIELD STREET | PEABODY | MA | 01960 | 043274643 | ASSISTED LIVING | MA | 501(C)(3) | LINE 9 | AVIV CENTERS FOR LIVING | 1 |
| AVIV CENTERS FOR LIVING INC | ||||||||||
| 240 LYNNFIELD STREET | PEABODY | MA | 01960 | 261244471 | MANAGEMENT | MA | 501(C)(3) | LINE 11B, II | 0 | |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JRCL HOMECARE LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262743823 | EIN |
| Primary Activity | HOME BASED SKILLED NURSING | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JRC REALTY CORP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043321272 | EIN |
| Primary Activity | REAL ESTATE | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Comments