JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC (EIN 04-2106768)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349302511
- Schema version
- 2023v5.1
- 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) |
|---|---|---|
| Return | 2024-11-14T08:30:33-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 STANWIX STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042106768 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH REHABILITATION CENTER FOR THE | BusinessNameLine1Txt |
| Business Name Line2 | AGED OF THE NORTH SHORE INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWI | BusinessNameControlTxt |
| Phone | 9784715100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1Txt |
| City | PEABODY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01960 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER SANTERRE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9784715100 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY J PETRELL | PreparerPersonNm |
| PTIN | P00138808 | PTIN |
| Phone | 4126976400 | PhoneNum |
| Preparation | 2024-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY & SUSAN BRUDNICK CENTER FOR LIVING | BusinessNameLine1Txt |
| Business Name Line2 | SHAPIRO-RUDOLPH ADULT DAY HEALTH CENTER | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ADAM BERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1Txt |
| City | PEABODY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,581,369 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHELSEAJEWISH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,364,076 | PYContributionsGrantsAmt |
| CY Contributions Grants | $159,188 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,269,863 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,867,887 | CYProgramServiceRevenueAmt |
| PY Investment Income | $569 | PYInvestmentIncomeAmt |
| CY Investment Income | $239,811 | CYInvestmentIncomeAmt |
| PY Other Revenue | $677,284 | PYOtherRevenueAmt |
| CY Other Revenue | $314,483 | CYOtherRevenueAmt |
| PY Total Revenue | $25,311,792 | PYTotalRevenueAmt |
| CY Total Revenue | $25,581,369 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,310,594 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,097,392 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,258,178 | PYOtherExpensesAmt |
| CY Other Expenses | $9,274,556 | CYOtherExpensesAmt |
| PY Total Expenses | $23,568,772 | PYTotalExpensesAmt |
| CY Total Expenses | $25,371,948 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,743,020 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $209,421 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,836,230 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,285,634 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,072,514 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,766,635 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,763,716 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,518,999 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S MISSION 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 THROUGH THE OPERATION OF A 144-BED NURSING HOME WITH AN ADULT DAY CARE CENTER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,923,465 | ExpenseAmt |
| Revenue | $24,190,310 | RevenueAmt |
| Desc | NURSING HOME - PROVIDE QUALITY SKILLED NURSING CARE & REHABILITATIVE THERAPY FOR UP TO 144 ELDERLY RESIDENTS OF A NURSING HOME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $550,552 | ExpenseAmt |
| Revenue | $910,260 | RevenueAmt |
| Desc | ADULT DAY CARE - PROVIDE SUPPORTIVE CARE TO PATIENTS OF THE ADULT DAY CARE FACILITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,474,017 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER SANTERRE | PersonNm |
| Phone | 9784715100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 LYNNFIELD STREET | AddressLine1Txt |
| City | PEABODY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01960 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| BARRY BERMAN | ||||||||
| CEO EMERITUS/TREASURER | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $893,369 | $10,548 | |
| ADAM BERMAN | ||||||||
| PRESIDENT AND CEO | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $729,661 | $21,326 | |
| ELIZABETH MULLEN | ||||||||
| COO AND CLERK | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $292,864 | $8,407 | |
| GILDA RICHMAN | ||||||||
| CHAIR | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $82,682 | $107 | |
| JUDY WEISS | ||||||||
| DIRECTOR | 1.00 | 7.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER SANTERRE | ||||||||
| CFO | 1.00 | 39.00 | Yes (X) | $0 | $208,928 | $20,813 | ||
| RONILO ANGLO | ||||||||
| CHIEF CLINICAL OFFICER | 1.00 | 39.00 | $0 | $255,638 | $20,890 | Yes (X) | ||
| MARIA CHAMPA | ||||||||
| CHIEF HUMAN RESOURCE OFFICER | 1.00 | 39.00 | $0 | $204,322 | $20,387 | Yes (X) | ||
| KAREN PETRUCCELLI | ||||||||
| VP CLINICAL QUALITY IMPROVEMENT | 1.00 | 39.00 | $0 | $208,131 | $7,906 | Yes (X) | ||
| THERESA HALLIDAY-BURRI | ||||||||
| CHIEF BUSINESS DEVELOPEMENT OFFICER | 1.00 | 39.00 | $0 | $195,121 | $7,219 | Yes (X) | ||
| KATHERINE SANTOS | ||||||||
| VP OF STRATEGY & OPERATIONAL EXCELLENCE | 1.00 | 39.00 | $0 | $197,110 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,267,826 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $117,603 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHELSEA JEWISH LIFECARE | |||||
| 165 CAPTAINS ROW | CHELSEA | MA | 02150 | MANAGEMENT SERVICES | $1,510,041 |
| ADP INC | |||||
| PO BOX 830272 | PHILADELPHIA | PA | 19182 | PAYROLL SERVICES | $298,708 |
| MILANO INDUSTRIES | |||||
| 599 NORTH AVE | WAKEFIELD | MA | 01880 | CONSTRUCTION SERVICES | $247,865 |
| JOHNSON CONTROLS | |||||
| 39 SALEM ST | LYNNFIELD | MA | 01940 | ELECTRICAL | $158,099 |
| LC ANDERSON HVACR | |||||
| 15 SOLDIERS FIELD PLACE | BRIGHTON | MA | 02315 | HVAC SERVICES | $134,049 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $134,188 | GovernmentGrantsAmt |
| All Other Contributions | $25,000 | AllOtherContributionsAmt |
| Total Contributions | $159,188 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATIENT SERVICE REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $24,867,887 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,867,887 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,867,887 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,105 | TotalRevenueColumnAmt |
| Exclusion | $2,105 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $81,800 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $81,800 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,800 | TotalRevenueColumnAmt |
| Exclusion | $81,800 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $237,706 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $237,706 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $237,706 | TotalRevenueColumnAmt |
| Exclusion | $237,706 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $232,683 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $232,683 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $232,683 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,581,369 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,100,570 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $321,611 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,047,191 | TotalAmt |
| Program Services | $13,306,487 | ProgramServicesAmt |
| Management And General | $740,704 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $982,770 | TotalAmt |
| Program Services | $931,787 | ProgramServicesAmt |
| Management And General | $50,983 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,067,431 | TotalAmt |
| Program Services | $1,012,056 | ProgramServicesAmt |
| Management And General | $55,375 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,510,038 | TotalAmt |
| Management And General | $1,510,038 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,978 | TotalAmt |
| Management And General | $19,978 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,317 | TotalAmt |
| Management And General | $73,317 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,413 | TotalAmt |
| Management And General | $29,413 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,944 | TotalAmt |
| Program Services | $13,014 | ProgramServicesAmt |
| Management And General | $10,930 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,960 | TotalAmt |
| Program Services | $103,789 | ProgramServicesAmt |
| Management And General | $87,171 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,751 | TotalAmt |
| Program Services | $89,544 | ProgramServicesAmt |
| Management And General | $75,207 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,258 | TotalAmt |
| Program Services | $491,258 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,987 | TotalAmt |
| Program Services | $64,671 | ProgramServicesAmt |
| Management And General | $54,316 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,343 | TotalAmt |
| Program Services | $9,426 | ProgramServicesAmt |
| Management And General | $7,917 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,642 | TotalAmt |
| Program Services | $694,642 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,088,002 | TotalAmt |
| Program Services | $1,088,002 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $425,226 | TotalAmt |
| Management And General | $425,226 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| NURSING FACILITY USER F | $958,917 | $958,917 | |
| PURCHASED SERVICES | $814,413 | $442,645 | $371,768 |
| FOOD EXPENSE | $802,807 | $802,807 | |
| NURSING SUPPLIES | $473,124 | $473,124 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,377,436 | TotalAmt |
| Program Services | $991,848 | ProgramServicesAmt |
| Management And General | $385,588 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,371,948 | TotalAmt |
| Program Services | $21,474,017 | ProgramServicesAmt |
| Management And General | $3,897,931 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,131 | BOYAmt |
| EOY | $1,113,886 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,058 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,605 | BOYAmt |
| EOY | $469,111 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,877,369 | BOYAmt |
| EOY | $3,045,184 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,523 | BOYAmt |
| EOY | $298,140 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,727,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,289,362 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,127,976 | BOYAmt |
| EOY | $23,437,638 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $68,300 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,774,568 | BOYAmt |
| EOY | $853,375 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,836,230 | BOYAmt |
| EOY | $29,285,634 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,019,612 | BOYAmt |
| EOY | $1,316,659 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,412 | BOYAmt |
| EOY | $72,813 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,604,153 | BOYAmt |
| EOY | $23,025,162 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,376,337 | BOYAmt |
| EOY | $3,352,001 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,072,514 | BOYAmt |
| EOY | $27,766,635 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,278,111 | BOYAmt |
| EOY | $1,049,888 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,605 | BOYAmt |
| EOY | $469,111 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,763,716 | BOYAmt |
| EOY | $1,518,999 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,836,230 | BOYAmt |
| EOY | $29,285,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $209,421 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$454,138 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,200 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,008,798 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,455,627 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,364,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $159,188 | CurrentTaxYearAmt |
| Total | $6,993,889 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,720,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,534,012 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,856,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,269,863 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,867,887 | CurrentTaxYearAmt |
| Total | $105,248,886 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | -$173,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $677,284 | CurrentTaxYearMinus1YearAmt |
| Total | $503,714 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,727,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,542,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,138,189 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,311,223 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,027,075 | CurrentTaxYearAmt |
| Total | $112,746,489 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $112,746,489 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,905 | CurrentTaxYearAmt |
| Total | $84,858 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,905 | CurrentTaxYearAmt |
| Total | $84,858 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,727,456 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,542,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,138,193 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,311,792 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,110,980 | CurrentTaxYearAmt |
| Total | $112,831,347 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99920 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00080 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $10,573 | AssetsIncludedAmt |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | RELIGIOUS CEREMONIES | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $9,763 | BeginningBalanceAmt |
| Additions During Year | $13,075 | AdditionsDuringYearAmt |
| Distributions During Year | $17,356 | DistributionsDuringYearAmt |
| Ending Balance | $5,483 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $535,000 | BeginningYearBalanceAmt |
| Other Expenditures | $535,000 | OtherExpendituresAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $535,000 | ContributionsAmt |
| End Year Balance | $535,000 | EndYearBalanceAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,411,677 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,401,245 | DepreciationAmt |
| Book Value | $23,010,432 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,157,395 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,841,795 | DepreciationAmt |
| Book Value | $315,600 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $157,928 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,322 | DepreciationAmt |
| Book Value | $111,606 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,437,638 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO RELATED PARTIES | $3,330,304 |
| SECURITY DEPOSITS | $21,697 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,352,001 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | TORAH - USED FOR JEWISH RELIGIOUS CEREMONIES FOR RESIDENTS. |
| 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 TEMPORARY 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARRY BERMAN | ||||||||||||||
| CEO EMERITUS/TREASURER | $0 | $721,164 | $0 | $150,000 | $0 | $22,205 | $0 | $0 | $0 | $10,548 | $0 | $903,917 | $0 | $0 |
| ADAM BERMAN | ||||||||||||||
| PRESIDENT AND CEO | $0 | $514,355 | $0 | $200,000 | $0 | $15,306 | $0 | $0 | $0 | $21,326 | $0 | $750,987 | $0 | $0 |
| ELIZABETH MULLEN | ||||||||||||||
| COO AND CLERK | $0 | $292,864 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,407 | $0 | $301,271 | $0 | $0 |
| RONILO ANGLO | ||||||||||||||
| CHIEF CLINICAL OFFICER | $0 | $255,638 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,890 | $0 | $276,528 | $0 | $0 |
| JENNIFER SANTERRE | ||||||||||||||
| CFO | $0 | $208,928 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,813 | $0 | $229,741 | $0 | $0 |
| MARIA CHAMPA | ||||||||||||||
| CHIEF HUMAN RESOURCE OFFICER | $0 | $204,322 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,387 | $0 | $224,709 | $0 | $0 |
| KAREN PETRUCCELLI | ||||||||||||||
| VP CLINICAL QUALITY IMPROVEMENT | $0 | $208,131 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,906 | $0 | $216,037 | $0 | $0 |
| THERESA HALLIDAY-BURRI | ||||||||||||||
| CHIEF BUSINESS DEVELOPEMENT OFFICER | $0 | $195,121 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,219 | $0 | $202,340 | $0 | $0 |
| KATHERINE SANTOS | ||||||||||||||
| VP OF STRATEGY & OPERATIONAL EXCELLE | $0 | $197,110 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $197,110 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | 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 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| CUSIP | 57584YSL4 | CUSIPNum |
| Bond Issued | 2019-06-20 | BondIssuedDt |
| Issue Price | $24,664,700 | IssuePriceAmt |
| Purpose | TO REFUND OLD BONDS, FUND CAPTIAL EXPENDITURE, PAY FOR COSTS OF ISSUANCE. | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,288,200 | RetiredAmt |
| Total Proceeds | $24,664,700 | TotalProceedsAmt |
| Refunding Escrow | $23,566,839 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $391,875 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $79,545 | CreditEnhancementAmt |
| Capital Expenditures | $626,441 | CapitalExpendituresAmt |
| Substantial Completion | 2020 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | M&T BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 3.500000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | THIS ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 06/20/2019. 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). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, INC. EFFECTIVE SEPTEMBER 4, 2018. 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 DIRECTORS' ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BY-LAWS OF THE CORPORATION OR THOSE OF THE AFFILIATES; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY AFFILIATE OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR AN AFFILIATE, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OR BY AN AFFILIATE OF ANY INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING; (C) TO APPROVE ANY BORROWING, GRANTING OF A SECURITY INTEREST BY THE CORPORATION OR BY AN AFFILIATE IN ANY ASSETS OF THE CORPORATION, THE GUARANTY OF ANY DEBT, AND THE GRANTING OF ANY MORTGAGE; (D) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION OR OF AN AFFILIATE TO ANY ENTITY OTHER THAN THE MEMBER; (E) TO APPROVE OR REMOVE DIRECTORS OR OFFICERS ELECTED BY THE CORPORATION OR BY ANY OF THE AFFILIATES; (F) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION OR THAT OF AN AFFILIATE OR ANY INVESTMENT IN ANOTHER ENTITY OF ANY TYPE; (G) TO APPROVE ANNUAL BUDGETS AND THE SELECTION OF KEY EXECUTIVES OF THE CORPORATION OR AN AFFILIATE; AND (H) TO APPOINT THE CORPORATION'S OR THE AFFILIATES' AUDITORS, ATTORNEYS OR OTHER BUSINESS ADVISORS. |
| 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 CEO IS PAID FROM 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. OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. 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 A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S 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 AGREEMENT -454,138. |
| FORM 990, PART V, LINE 2A: | THIS ORGANIZATION USES A COMMON PAYMASTER, AS SUCH, ALL EMPLOYEES ARE LISTED UNDER THE COMMON PAYMASTER, CHELSEA JEWISH LIFECARE, INC. OF THE 1,358 EMPLOYEES PAID BY THE COMMON PAYMASTER, 438 EMPLOYEES HAS A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2023. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 INC | |||||||||||
| 770 CONVERSE STREET | LONGMEADOW | MA | 01106 | 043295014 | ADMIN SUPPORT TO JEWISH 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 | |
| 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 | |
| SPECTRUM HOME HEALTH & HOSPICE CARE INC | |||||||||||
| 770 CONVERSE STREET | LONGMEADOW | MA | 01106 | 043237982 | HOME HEALTH & HOSPICE CARE | MA | 501(C)(3) | LINE 10 | JGS LIFECARE CORPORATION | 0 | |
| 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 AND 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 AND FUNDRAISING | MA | 501(C)(3) | LINE 12B, II | CHELSEA JEWISH LIFECARE INC | 0 | |
| CHELSEA JEWISH GREEN HOUSE INC | |||||||||||
| 165 CAPTAINS ROW | CHELSEA | MA | 02150 | 043326727 | ASSISTED LIVING & NURSING HOME | MA | 501(C)(3) | LINE 10 | 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 AND FUNDRAISING | MA | 501(C)(3) | LINE 12A, I | 0 | N/A | |
| CHELSEA JEWISH NURSING HOME INC | |||||||||||
| 165 CAPTAINS ROW | CHELSEA | MA | 02150 | 042200583 | NURSING HOME | MA | 501(C)(3) | LINE 10 | CHELSEA JEWISH LIFECARE INC | 0 | |
| ADMIRAL'S HILL ASSISTED LIVING CORP II | |||||||||||
| 17 LAFAYETTE AVE | CHELSEA | MA | 02150 | 043538833 | ASSISTED LIVING | MA | 501(C)(3) | PF | CHELSEA JEWISH LIFECARE INC | 0 | |
| DEUTSCHES ALTENHEIM INC | |||||||||||
| 2222 CENTRE STREET | WEST ROXBURY | MA | 02132 | 042104144 | SKILLED NURSING AND ADH AND AL | MA | 501(C)(3) | LINE 10 | LEGACY LIFECARE INC | 0 | |
| JGS HOUSING SERVICE INC | |||||||||||
| 770 CONVERSE STREET | LONGMEADOW | MA | 01106 | 043321157 | ASSISTED LIVING | MA | 501(C)(3) | LINE 10 | JGS LIFECARE CORPORATION | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |