SALEM COMMUNITY CORP: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SALEM COMMUNITY CORP (EIN 04-2696489)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-14
- IRS object ID
- 202233189349313968
- Schema version
- 2021v4.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-14T15:19:01-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 LONG WHARF DRIVE | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042696489 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALEM COMMUNITY CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALE | BusinessNameControlTxt |
| Phone | 5088522670 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 BRIARWOOD CIRCLE | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01606 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL BOWLER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5088522670 | PhoneNum |
| Signature | 2022-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PAUL | PersonFirstNm |
| Person Last | BOWLER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY ANTONETTI | PreparerPersonNm |
| PTIN | P00431862 | PTIN |
| Phone | 2037819600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW FREILICH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 BRIARWOOD CIRCLE | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,998,118 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BRIARWOODRETIREMENT.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HOUSING AND SUPPORT TO ITS RESIDENTS AND OTHER SENIORS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 345 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,043,052 | PYContributionsGrantsAmt |
| CY Contributions Grants | $613,568 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,377,176 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,440,427 | CYProgramServiceRevenueAmt |
| PY Investment Income | $582,779 | PYInvestmentIncomeAmt |
| CY Investment Income | $721,619 | CYInvestmentIncomeAmt |
| PY Other Revenue | $354,150 | PYOtherRevenueAmt |
| CY Other Revenue | $287,253 | CYOtherRevenueAmt |
| PY Total Revenue | $20,357,157 | PYTotalRevenueAmt |
| CY Total Revenue | $20,062,867 | 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 | $8,236,045 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,396,969 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,170,418 | PYOtherExpensesAmt |
| CY Other Expenses | $12,877,539 | CYOtherExpensesAmt |
| PY Total Expenses | $20,406,463 | PYTotalExpensesAmt |
| CY Total Expenses | $21,274,508 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$49,306 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,211,641 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,932,425 | TotalAssetsBOYAmt |
| Total Assets EOY | $69,833,808 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $81,197,484 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $79,426,050 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$10,265,059 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$9,592,242 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S MISSION IS TO ENHANCE THE WELL-BEING, INDEPENDENCE AND PERSONAL FULFILLMENT OF ITS RESIDENTS AND OTHER SENIORS BY PROVIDING EXCELLENT HOUSING, HEALTH, WELLNESS AND SUPPORTIVE SERVICES CONSISTENT WITH THE CARING SPIRIT OF THE FOUNDING CHURCHES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,915,517 | ExpenseAmt |
| Revenue | $18,838,638 | RevenueAmt |
| Desc | THE ORGANIZATION'S PROGRAM SERVICES INCLUDE THE OPERATION OF AN 82-BED NURSING HOME, KNOLLWOOD NURSING CENTER AND A 228-UNIT CONTINUING CARE RETIREMENT AND ASSISTED LIVING FACILITY, BRIARWOOD COMMUNITY, IN WORCESTOR AND WEST BOYLSTON, MASSACHUSETTS. | Desc |
| Total Program Service Expenses | $17,915,517 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | 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 | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | 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 | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 345 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | Yes (1) | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | Yes (1) | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | HOLLY STEVENS | PersonNm |
| Phone | 5088522670 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 BRIARWOOD CIRCLE | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DONALD KIPP | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH WETTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER VILES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANITA THOMAS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LOUIS SWAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EMILY STARR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR SARAH MCGEE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EUGENE KREDA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| E MALCOM PARKINSON LEFT 421 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RAYMOND GRENIER LEFT 421 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NATALYA LESHCHINER FROM 421 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT ARMSTRONG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN ANDERSON LEFT 421 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT LONGDEN | |||||||
| CLERK | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| STEPHEN PITCHER | |||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GAIL MORGAN | |||||||
| VICE PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ROBERT CHASE | |||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| PATRICK ENGLISH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL BOWLER LEFT 421 | |||||||
| CEO | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| ALICE ERIKSEN | |||||||
| DIRECTOR OF SALES AND MARK | 40.00 | $104,535 | $0 | $12,645 | Yes (X) | ||
| DEBORAH AUDET | |||||||
| DIRECTOR OF NURSING | 40.00 | $112,722 | $0 | $14,464 | Yes (X) | ||
| PATRICIA FOLEY-MARTEL | |||||||
| NURSING HOME ADMINISTRATOR | 40.00 | $120,423 | $0 | $13,041 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $337,680 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $40,150 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 |
|---|---|---|---|---|---|
| NATIONAL FACILITY SERVICES INC | |||||
| 239 LITTLETON ROAD | WESTFORD | MA | 01886 | MAINTENANCE | $840,480 |
| INTELYCARE INC | |||||
| 1515 HANCOCK STREET | QUINCY | MA | 02169 | NURSING STAFFING | $490,872 |
| ROGERSON COMMUNITIES | |||||
| 1 FLORENCE ST | ROSLINDALE | MA | 02131 | MANAGEMENT COMPANY | $467,406 |
| PROFESSIONAL NURSES HEALTH SERVICES INC | |||||
| 425 SUNDERLAND ROAD | WORCESTOR | MA | 01604 | NURSING STAFFING | $421,968 |
| AEGIS SCIENCES CORP | |||||
| PO BOX 645471 | CINCINNATI | OH | 452645471 | LAB PROCESSING | $413,551 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $47,737 | FundraisingAmt |
| Government Grants | $82,897 | GovernmentGrantsAmt |
| All Other Contributions | $482,934 | AllOtherContributionsAmt |
| Total Contributions | $613,568 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $18,440,427 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,440,427 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,440,427 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $182,346 | TotalRevenueColumnAmt |
| Exclusion | $182,346 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $175,186 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $270,526 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$95,340 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$95,340 | TotalRevenueColumnAmt |
| Exclusion | -$95,340 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,169,820 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,630,547 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $539,273 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $539,273 | TotalRevenueColumnAmt |
| Exclusion | $539,273 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $18,560 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $47,737 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $34,178 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,618 | TotalRevenueColumnAmt |
| Exclusion | -$15,618 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $398,211 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $398,211 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $398,211 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,062,867 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,838,638 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $610,661 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,122,095 | TotalAmt |
| Program Services | $6,643,535 | ProgramServicesAmt |
| Management And General | $478,560 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $716,149 | TotalAmt |
| Program Services | $661,010 | ProgramServicesAmt |
| Management And General | $55,139 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558,725 | TotalAmt |
| Program Services | $515,707 | ProgramServicesAmt |
| Management And General | $43,018 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $592,225 | TotalAmt |
| Program Services | $371,847 | ProgramServicesAmt |
| Management And General | $220,378 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,509 | TotalAmt |
| Program Services | $41,132 | ProgramServicesAmt |
| Management And General | $24,377 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,070 | TotalAmt |
| Program Services | $38,973 | ProgramServicesAmt |
| Management And General | $23,097 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,320 | TotalAmt |
| Program Services | $1,320 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,652 | TotalAmt |
| Program Services | $32,431 | ProgramServicesAmt |
| Management And General | $19,221 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,249,325 | TotalAmt |
| Program Services | $784,428 | ProgramServicesAmt |
| Management And General | $464,897 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,366 | TotalAmt |
| Program Services | $82,482 | ProgramServicesAmt |
| Management And General | $48,884 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $515,547 | TotalAmt |
| Program Services | $515,547 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,644 | TotalAmt |
| Program Services | $73,867 | ProgramServicesAmt |
| Management And General | $43,777 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,404,840 | TotalAmt |
| Program Services | $882,073 | ProgramServicesAmt |
| Management And General | $522,767 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,977 | TotalAmt |
| Program Services | $3,125 | ProgramServicesAmt |
| Management And General | $1,852 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,713 | TotalAmt |
| Program Services | $8,610 | ProgramServicesAmt |
| Management And General | $5,103 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,553,809 | TotalAmt |
| Program Services | $1,553,809 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,726,526 | TotalAmt |
| Program Services | $2,726,526 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,456 | TotalAmt |
| Program Services | $238,260 | ProgramServicesAmt |
| Management And General | $32,196 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIR & MAINTENANCE | $1,723,327 | $1,082,046 | $641,281 |
| DIETARY | $931,114 | $584,630 | $346,484 |
| SUPPLIES | $669,972 | $420,663 | $249,309 |
| THERAPY | $372,599 | $233,948 | $138,651 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,548 | TotalAmt |
| Program Services | $419,548 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,274,508 | TotalAmt |
| Program Services | $17,915,517 | ProgramServicesAmt |
| Management And General | $3,358,991 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,602,790 | BOYAmt |
| EOY | $8,598,314 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $719,110 | BOYAmt |
| EOY | $548,216 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,727,774 | BOYAmt |
| EOY | $978,857 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459,807 | BOYAmt |
| EOY | $378,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $83,519,855 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,614,591 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,002,260 | BOYAmt |
| EOY | $48,905,264 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,337,861 | BOYAmt |
| EOY | $8,888,883 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $643,413 | BOYAmt |
| EOY | $603,072 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,410 | BOYAmt |
| EOY | $932,782 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,932,425 | BOYAmt |
| EOY | $69,833,808 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,584,795 | BOYAmt |
| EOY | $1,351,457 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,943,873 | BOYAmt |
| EOY | $6,933,613 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,726,808 | BOYAmt |
| EOY | $37,519,770 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $969,696 | BOYAmt |
| EOY | $948,861 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,972,312 | BOYAmt |
| EOY | $32,672,349 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,197,484 | BOYAmt |
| EOY | $79,426,050 | 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 | -$12,939,653 | BOYAmt |
| EOY | -$12,263,960 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,674,594 | BOYAmt |
| EOY | $2,671,718 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$10,265,059 | BOYAmt |
| EOY | -$9,592,242 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,932,425 | BOYAmt |
| EOY | $69,833,808 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,211,641 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $355,551 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,528,907 | 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 | 0 | FederalGrantAuditRequiredInd |
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 | $284,125 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $184,740 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $333,822 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,043,052 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $613,568 | CurrentTaxYearAmt |
| Total | $4,459,307 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,679,116 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,972,203 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,954,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,377,176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,440,427 | CurrentTaxYearAmt |
| Total | $83,423,077 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,963,241 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,156,943 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,287,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,420,228 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,053,995 | CurrentTaxYearAmt |
| Total | $87,882,384 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $55,000 | CurrentTaxYearMinus2YearsAmt |
| Total | $69,800 | 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) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $55,000 | CurrentTaxYearMinus2YearsAmt |
| Total | $69,800 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $87,812,584 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296,198 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $247,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $203,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $274,670 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357,532 | CurrentTaxYearAmt |
| Total | $1,380,120 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296,198 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $247,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $203,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $274,670 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357,532 | CurrentTaxYearAmt |
| Total | $1,380,120 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $420,676 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $398,211 | CurrentTaxYearAmt |
| Total | $818,887 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,259,439 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,404,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,491,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,115,574 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,809,738 | CurrentTaxYearAmt |
| Total | $90,081,391 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97480 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97930 | PublicSupportPY509Pct |
| Investment Income CY | 0.01530 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01500 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $1,320 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $1,320 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | SALEM COMMUNITY CORPORATION PAYS DUES TO MASSACHUSETTS SENIOR ASSOCIATION AND THE AMERICAN HEALTH CARE ASSOCIATION. A PORTION OF THESE DUES IS ALLOCATED TO LOBBYING. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $43,491 | BeginningBalanceAmt |
| Additions During Year | $23,322 | AdditionsDuringYearAmt |
| Distributions During Year | $42,268 | DistributionsDuringYearAmt |
| Ending Balance | $24,545 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,674,595 | BeginningYearBalanceAmt |
| Contributions | $442,061 | ContributionsAmt |
| Investment Earnings Or Losses | $320,736 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $765,673 | OtherExpendituresAmt |
| End Year Balance | $2,671,719 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,208,167 | BeginningYearBalanceAmt |
| Contributions | $277,305 | ContributionsAmt |
| Investment Earnings Or Losses | $280,753 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $91,630 | OtherExpendituresAmt |
| End Year Balance | $2,674,595 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,090,485 | BeginningYearBalanceAmt |
| Contributions | $273,342 | ContributionsAmt |
| Investment Earnings Or Losses | $392,030 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $33,273 | OtherExpendituresAmt |
| Administrative Expenses | $514,417 | AdministrativeExpensesAmt |
| End Year Balance | $2,208,167 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,033,957 | BeginningYearBalanceAmt |
| Contributions | $120,990 | ContributionsAmt |
| Investment Earnings Or Losses | -$17,473 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $29,890 | OtherExpendituresAmt |
| Administrative Expenses | $17,099 | AdministrativeExpensesAmt |
| End Year Balance | $2,090,485 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,756,078 | BeginningYearBalanceAmt |
| Contributions | $143,144 | ContributionsAmt |
| Investment Earnings Or Losses | $302,783 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $32,527 | OtherExpendituresAmt |
| Administrative Expenses | $135,521 | AdministrativeExpensesAmt |
| End Year Balance | $2,033,957 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.49000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.51000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,999,250 | OtherCostOrOtherBasisAmt |
| Book Value | $1,999,250 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,223,425 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,669,798 | DepreciationAmt |
| Book Value | $36,553,627 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,530,825 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,781,050 | DepreciationAmt |
| Book Value | $7,749,775 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,012,239 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,458,199 | DepreciationAmt |
| Book Value | $554,040 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,754,116 | OtherCostOrOtherBasisAmt |
| Depreciation | $705,544 | DepreciationAmt |
| Book Value | $2,048,572 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,905,264 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| MARKET VALUE SWAP ADJUSTMENT | $1,848,151 |
| REFUNDABLE DEPOSITS | $288,000 |
| FUTURE SERVICE OBLIGATIONS | $163,880 |
| RESIDENT REFUNDABLE ENTRANCE FEES | $30,372,318 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $32,672,349 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $22,589,429 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $355,550 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,171,012 | OtherRevenueAmt |
| Revenue Not Reported | $2,526,562 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,062,867 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,062,867 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,579,212 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $304,704 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $304,704 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,274,508 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $21,274,508 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | INCLUDED IN LAND IN FIXED ASSETS |
| PART IV, LINE 1B: | SALEM COMMUNITY CORPORATION HAS CUSTODY OF ACCOUNTS FOR PATIENTS. THE AMOUNTS ARE EXPENDED BY PATIENTS AT THEIR REQUEST |
| PART V, LINE 4: | THE ORGANIZATION HAS RECEIVED DONOR-RESTRICTED CONTRIBUTIONS, WHICH HAVE BEEN ACCOUNTED FOR AS NET ASSETS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE. THE PRINCIPAL AMOUNT OF THE CONTRIBUTION IS REQUIRED TO BE MAINTAINED, WITH THE INCOME BEING AVAILABLE FOR RESTRICTED PURPOSES. THE ORGANIZATION MAINTAINS THESE DONOR-RESTRICTED CONTRIBUTIONS IN TWO SEPARATE ENDOWMENT FUNDS, THE RESIDENTS ASSISTANCE FUND AND THE WOODBURY FUND. NET ASSETS WITH PURPOSE RESTRICTIONS REPRESENT GAINS AND LOSSES ON THE ABOVE ENDOWMENT FUNDS. IN ADDITION, NET ASSETS WITH PURPOSE RESTRICTIONS INCLUDE PURPOSE RESTRICTED GIFTS TO: ESTABLISH A FUND TO UNDERWRITE ADVANCE FEES; PAY FOR ADMINISTRATION TRAINING COSTS; PURCHASE A GENERATOR; DEVELOP MEMORY SUPPORT CARE; FUND LIBRARY USES. |
| PART X, LINE 2: | SALEM COMMUNITY CORPORATION IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. MOUNTAIN STREET WAS ORGANIZED AS A LIMITED LIABILITY COMPANY. AS SUCH, MOUNTAIN STREET IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2021 AND 2020, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 270,526. INTEREST RATE SWAP 1,528,907. FUNDRAISING EXPENSE 34,178. NET ASSETS RELEASED FROM RESTRICTIONS 337,401. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 270,526. FUNDRAISING EXPENSE 34,178. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $66,297 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $47,737 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $18,560 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $4,930 | CashPrizesEvent1Amt |
| Food And Beverage Event1 | $10,068 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $19,180 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $66,297 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $47,737 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $18,560 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $4,930 | CashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $10,068 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,180 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,178 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$15,618 | NetIncomeSummaryAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | ||||||||
| A | 042608195 | 57583F5P2 | 2004-09-01 | $18,625,000 | REFINANCED 2001 BOND | 0 | 0 | 0 |
| MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | ||||||||
| B | 042608195 | 57583R5Y7 | 2010-12-22 | $8,650,000 | REFINANCED 2004 SERIES B | 0 | 0 | 0 |
| MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | ||||||||
| C | 043431814 | 2018-09-21 | $17,590,000 | EXPANSION OF CAMPUS | 0 | 0 | 0 | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Working Capital ExpendituresWorkingCapitalExpendituresAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $5,160,000 | $18,625,000 | $296,375 | $380,889 | $558,064 | $17,389,672 | 0 | Yes (1) | Yes (1) | Yes (1) | ||
| B | $1,745,000 | $8,650,000 | $8,650,000 | Yes (1) | 0 | Yes (1) | Yes (1) | |||||
| C | $390,130 | $17,539,900 | $50,100 | 0 | 0 | 0 | Yes (1) | $15,635,867 | $1,904,033 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Business Name Line2HedgeProviderName/BusinessNameLine2Txt | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MANUFACTURERS AND | |||||||||||||
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | TRADERS TRUST | 580.000000000000 | 0 | 0 | 0 | 0 | 0 |
| MANUFACTURERS AND | |||||||||||||
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | TRADERS TRUST | 580.000000000000 | 0 | 0 | 0 | 0 | 0 |
| MANUFACTURERS AND | |||||||||||||
| C | 0 | Yes (1) | 0 | 0 | Yes (1) | Yes (1) | TRADERS TRUST | 580.000000000000 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THROUGH APRIL 2021, THE MANAGEMENT COMPANY IS MASONIC HEALTH SYSTEMS. DUTIES INCLUDE SUPERVISING PERSONNEL, AND PLANNING AND EXECUTING FINANCIAL OPERATIONS. THESE SERVICES WERE PROVIDED BY PAUL BOWLER, INTERIM CEO, WHO WAS PAID $53,762. WHILE THE OUTSOURCING OF DUTIES DID NOT CHANGE, EFFECTIVE JANUARY 21, 2021, ROGERSON COMMUNITIES ASSUMED THE MANAGEMENT COMPANY RESPONSIBILITIES PREVIOUSLY PERFORMED BY MASONIC HEALTH SYSTEMS. ROGERSON PAYROLL REIMBURSEMENT FOR MIKE QUIRK, EXECUTIVE DIRECTOR THROUGH MANAGEMENT COMPANY, WAS $112,159.25 FOR 2021. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP SHALL CONSIST OF NOT LESS THAN TEN (10) REPRESENTATIVES OF THE FIRST BAPTIST CHURCH OF WORCESTER, MASSACHUSETTS, AND NOT LESS THAN TEN (10) REPRESENTATIVES OF THE SALEM COVENANT CHURCH OF WORCESTER, MASSACHUSETTS. IN ADDITION TO THE REPRESENTATIVES OF THE TWO CHURCHES, THE MEMBERS ANNUALLY AT THEIR ANNUAL MEETING MAY FIX AN ADDITIONAL NUMBER OF MEMBERS WHO ARE NOT REPRESENTATIVE OF EITHER CHURCH AND MAY ELECT THE ADDITIONAL NUMBER OF MEMBERS SO FIXED. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF TRUSTEES SHALL CONSISTS OF A MINIMUM OF TWO (2) REPRESENTATIVE OF THE FIRST BAPTIST CHURCH OF WORCESTER MA AND WHO ARE NOT RESIDENTS OF BRIARWOOD AND A MINIMUM OF TWO (2) REPRESENTATIVES OF THE SALEM COVENANT CHURCH OF WORCESTER, MA AND WHO ARE NOT RESIDENT OF BRIARWOOD, WHENEVER FEASIBLE IN THE JUDGEMENT OF THE GOVERNANCE COMMITTEE. THE BOARD OF TRUSTEES SHALL ALSO INCLUDE THREE (3) RESIDENTS OF BRIARWOOD AND NOT LESS THAN SEVEN (7) MEMBERS FORM THE GREATER WORCESTER COMMUNITY. |
| FORM 990, PART VI, SECTION A, LINE 7B | A TRUSTEE MAY BE SUSPENDED OR REMOVED (A) WITH OR WITHOUT CAUSE BY VOTE OF A MAJORITY OF THE MEMBERS THAN IN OFFICE OR (B) WITH CAUSE BY VOTE OF A MAJORITY OF THE TRUSTEES THEN IN OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF MEMBERS ON THE FINANCE COMMITTEE ARE GIVEN DRAFTS FOR REVIEW UPON THEIR REVIEW, IF ANY QUESTIONS ARISE, THEY DISCUSS WITH THE CEO. IF FURTHER CLARIFICATIONS IS NEEDED, THE ORGANIZATIONS OUTSIDE ACCOUNTANTS ARE CONSULTED. MANGEMENT WILL REVIEW A DRAFT OF THE FORM 990 UPON PREPARATION AND GIVE APPROVAL BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CEO SERVES AS THE COMPLIANCE OFFICER. ALL SERVICES INVOLVING CONTRACTS WITH THE CORPORATION WILL BE REVIEWED AND APPROVED BY THE CEO. ALL MEMBERS OF THE CORPORATION AND MANAGERS INVOLVED IN CORPORATE PURCHASES WILL COMPLETE AN ANNUAL DISCLOSURE AND CONFLICT OF INTEREST DOCUMENT TO ASSURE ALL PROFESSIONAL, BUSINESS AND PERSONAL RELATIONSHIPS THAT MAY AFFECT PURCHASING OR SERVICE TO RESIDENTS ARE IDENTIFIED. |
| FORM 990, PART VI, SECTION B, LINE 15 | CURRENTLY, THE CEO IS OUTSOURCED FROM THE MANAGEMENT COMPANY, MASONIC, WHO DETERMINES SALARY BASED ON SERVICES PROVIDED. TYPICALLY, THE CEO IS INTERVIEWED AND SELECTED BY THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE. PRIOR TO MAKING THE COMPENSATION OFFER, HUMAN RESOURCES CONDUCTS A MARKET REVIEW OF CURRENT SALARY RANGES FOR CCRC/NURSING CENTERS IN THE GREATER WORCESTOR AREA. UPON COMPLETION OF THE SURVEY, THE BOARD DETERMINES A COMPENSATION PACKAGE AND MAKES THE OFFER ANNUALLY, THE BOARD CONDUCTS AN EVALUATION AND REVIEW OF THE CEO AND DETERMINES A PERCENTAGE INCREASE BASED ON THE REVIEW. |
| 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 FROM THE ORGANIZATION'S BUSINESS OFFICE. |
| PART VII, LINE 1 | INCLUDED IN THE COMPENSATION LISTED IN PART VII, LINE 1 FOR RODGER IS $112,000 IN COMPENSATION FOR MICHAEL QUIRK WORK AS INTERIM EXECUTIVE DIRECTOR. |
| FORM 990, PART XI, LINE 9: | INTEREST RATE SWAP 1,528,907. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN STREET PROPERTIES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 65 BRIARWOOD CIRCLE | AddressLine1Txt |
| City | WORCESTOR | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841803425 | EIN |
| Primary Activities | REAL ESTATE PROPERTIES | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Total Income | $1,889 | TotalIncomeAmt |
| End Of Year Assets | $1,265,591 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALEM COMMUNITY CORPORATION | BusinessNameLine1Txt |