2021-11-15T09:01:21-06:00 2020-12-31 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2020-01-01 042105844 CARLETON-WILLARD HOMES INC CARL 7812758700 100 OLD BILLERICA ROAD BEDFORD MA 01730 BARBARA A DOYLE PRESIDENT & CEO 7812758700 2021-11-15 1 BARBARA DOYLE 999009999 KAREN LO P01434915 6179129000 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CARLETON-WILLARD VILLAGE BARBARA A DOYLE 100 OLD BILLERICA ROAD BEDFORD MA 01730 73297550 0 X WWW.CWVILLAGE.ORG X 1980 MA CARLETON-WILLARD VILLAGE IS A CONTINUING CARE RETIREMENT COMMUNITY OFFERING A COMPLETE RANGE OF SERVICES FROM RESIDENTIAL LIVING APARTMENTS AND CLUSTER HOMES TO SUPPORTIVE CARE, SKILLED NURSING AND REHABILITATION SERVICES IN A COMMUNITY OF OVER 300 RESIDENTS. 18 18 394 50 0 0 482978 2436449 31872132 30722203 914666 2607250 0 0 33269776 35765902 353315 433503 0 0 19373144 20199559 0 0 48124 14989309 15757997 34715768 36391059 -1445992 -625157 74802826 78162573 51770323 54870209 23032503 23292364 X CONTINUING THE LEGACY FROM 1884, CARLETON-WILLARD HAS BEEN A RESPECTED AND PROGRESSIVE LEADER IN PROVIDING COMPREHENSIVE SERVICES AND SUPPORT FOR OLDER ADULTS. WE PROVIDE OUTSTANDING FACILITIES AND SERVICES, A CARING AND DEDICATED STAFF AND AN ACTIVE AND VIBRANT COMMUNITY BUILT IN COLLABORATION WITH THOSE WE SERVE. 0 0 7791174 112308 12617764 OPERATES A COMMUNITY WITH 146 INDEPENDENT LIVING UNITS SERVICING APPROXIMATELY 124 RESIDENTS. ACCOMMODATIONS INCLUDE DAILY MEALS, WEEKLY HOUSEKEEPING AND LINEN SERVICES, TRANSPORTATION TO MEDICAL APPOINTMENTS, LOCAL SHOPPING AND ONSITE ACTIVITIES, MOST UTILITIES, TRASH REMOVAL AND RECYCLING, PARKING, 24/7 SECURITY, IN-UNIT EMERGENCY MONITORING SYSTEM, FITNESS CENTER, CRAFT STUDIO, WOODWORKING SHOP, COMPUTER CENTER, LIBRARY AND AN EXTENSIVE ACTIVITY PROGRAM. ADDITIONALLY, RESIDENTS HAVE THE CONVENIENCE OF ON-SITE BANKING, AN INDOOR POOL, GENERAL STORE/GIFT SHOP, FLORIST, BEAUTY SALON AND ACCESS TO ORGANIZED ACTIVITIES BEYOND THE COMMUNITY. 23386668 171195 17735365 OPERATING A 100 BED SKILLED NURSING FACILITY AND A 79 BED REST HOME FOR APPROXIMATELY 141 RESIDENTS. SKILLED NURSING PROVIDES LONG TERM CARE, SHORT TERM STAYS/REHABILITATION AND DEMENTIA/ALZHEIMER CARE IN A DISTINCT, AWARD WINNING UNIT. SUPPORTIVE CARE IS PROVIDED IN THE REST HOME AREA OF THE VILLAGE TO THOSE REQUIRING VARIOUS SUPPORTIVE SERVICES WHILE NOT INFRINGING ON RESIDENT'S CAPABILITIES. BOTH SKILLED NURSING AND SUPPORTIVE CARE SERVICES ARE AVAILABLE TO INDEPENDENT RESIDENTS OF CARLETON-WILLARD AND TO SENIORS FROM SURROUNDING COMMUNITIES. 1151582 0 369074 OPERATES AN ON-SITE OUTPATIENT CLINIC SERVING APPROXIMATELY 215 RESIDENTS FROM CARLETON-WILLARD'S INDEPENDENT AND ASSISTANCE IN LIVING PROGRAMS. COMPREHENSIVE SERVICES AVAILABLE THROUGH THE CLINIC INCLUDE ROUTINE AND URGENT OUTPATIENT CARE, SCHEDULED APPOINTMENTS IN A VARIETY OF SPECIALTIES INCLUDING OPHTHALMOLOGY, PODIATRY, DERMATOLOGY, PSYCHIATRY, AUDIOLOGY AND PHYSICAL, SPEECH AND OCCUPATIONAL THERAPIES. STAFFED BY A FULLTIME NURSE PRACTITIONER AND OTHER CLINIC STAFF. 150000 150000 ANNUAL FUNDING TO MEET THE OPERATIONAL NEEDS OF ITS AFFILIATE, CW AT HOME, AN ORGANIZATION PROVIDING SUPPORTIVE SERVICE TO SENIORS LIVING IN SURROUNDING COMMUNITIES. 150000 150000 32479424 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 49 0 1 394 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X JANET D SILVERMAN 7812758700 100 OLD BILLERICA ROAD BEDFORD MA 01730 BARBARA A DOYLE PRESIDENT & CEO 60.00 5.50 X 415963 0 49677 JANET D SILVERMAN CFO 50.00 2.50 X 262117 0 22110 VALERIE GINGRAS ADMINISTRATOR 50.00 0.00 X 236385 0 22100 GARY SAWIN DIRECTOR OF HR 50.00 0.00 X 206658 0 34905 PAUL A LUND DIR. OF FACILITIES 40.00 0.00 X 167788 0 36499 CHRISTINE CHAMBERS NURSE MANAGER 60.00 0.00 X 165475 0 18504 SUSAN CUSSON CLINIC DIRECTOR 40.00 0.00 X 167184 0 9388 NEELAM SINGH LPN 61.00 0.00 X 166791 0 4014 CHRISTOPHER ANDERSON TRUSTEE (FROM 6/1/20) 0.90 0.00 X 0 0 0 BARBARA CLIFFORD TRUSTEE 0.90 0.20 X 0 0 0 MALCOM CREIGHTON MD TRUSTEE 0.90 0.00 X 0 0 0 ROBERT G CROCKER TRUSTEE 0.90 0.30 X 0 0 0 THERESE CUNNINGHAM TRUSTEE 0.90 0.00 X 0 0 0 WILLIAM W GALLAGHER III TRUSTEE 0.90 0.30 X 0 0 0 JOHN GLASER TRUSTEE 0.90 0.00 X 0 0 0 PAUL HARRISON JR TRUSTEE 0.90 0.10 X 0 0 0 WILLIAM C HAYS ESQ TRUSTEE 0.90 0.30 X 0 0 0 REV JOHN C LOMBARD D MIN TRUSTEE 0.90 0.30 X 0 0 0 RUTH W PIPER TRUSTEE 0.90 0.30 X 0 0 0 JAMES A SALTONSTALL TRUSTEE 0.90 0.80 X 0 0 0 JEFFREY J SKERRY ESQ TRUSTEE (UNTIL 4/16/20) 0.90 0.10 X 0 0 0 ANN MARIE TEUBER LMFT TRUSTEE 0.90 0.10 X 0 0 0 CHRISTOPHER F WOLF TRUSTEE 0.90 0.10 X 0 0 0 JOHN E CUPPLES CHAIRMAN 3.00 0.10 X X 0 0 0 TOM WOODHOUSE VICE-CHAIRMAN 1.00 0.10 X X 0 0 0 WILLIAM W JACKSON TREASURER 1.00 0.30 X X 0 0 0 ADRIENNE SMITH CLERK 1.00 0.10 X X 0 0 0 1788361 0 197197 22 0 1 0 C E FLOYD 135 SOUTH STREET BEDFORD AL 01730 BUILDING CONTRACTORS 5456477 HEALTHCARE SERVICES GROUP INC PO BOX 829677 PHILADELPHIA PA 19182 HOUSEKEEPING/LAUNDRY 1138510 MF ALLEN PLUMBING PO BOX 1353 MANSFIELD MA 02048 PLUMBING CONTRACTORS 870920 PHOENIX AIR SERVICES 4 KIDDER ROAD CHELMSFORD MA 01824 HVAC CONTRACTORS 786414 BEDFORD RESEARCH FOUNDATION PO BOX 1028 BEDFORD AL 01730 LAB SERVICES 601990 15 2075737 360712 2436449 NURSING REV & CLIN SVS 623000 13808613 13808613 RESIDENTIAL FEES 623990 8153185 8153185 ENTRANCE FEES 900099 4464579 4464579 MEDICAID/MEDICARE PMTS 900099 3926752 3926752 REHAB SERVICES 624310 59002 59002 310072 310072 30722203 476656 476656 39662242 37419762 111886 2242480 -111886 2130594 2130594 35765902 30722203 0 2607250 X 161787 161787 271716 271716 984682 936558 48124 15690022 14349507 1340515 473990 436071 37919 1744937 1596617 148320 1305928 1201454 104474 50097 50097 117367 117367 160038 160038 4281057 4033098 247959 38119 28617 9502 2210544 1908235 302309 311645 233734 77911 1974125 1935312 38813 52310 51603 707 7547 5446 2101 574828 558084 16744 3868246 3750615 117631 187598 181777 5821 FOOD 1308986 1307764 1222 BAD DEBT EXPENSE 450688 450688 PROVIDER TAX 58784 58784 106018 17299 88719 36391059 32479424 3863511 48124 2300 3300 3303527 3455221 1672265 1450933 23765 84455 606311 1085248 107833963 65748316 35875003 42085647 32919709 29560728 134776 147585 265170 289456 74802826 78162573 4598001 5956994 30690314 29453911 16123365 15651992 358643 3807312 51770323 54870209 X 19772030 19829289 3260473 3463075 23032503 23292364 74802826 78162573 X -625157 872209 12809 X 0 1 X 1 0 X 593470 332549 295286 482978 360713 2064996 29123515 29853570 30638119 31872132 30722203 152209539 29716985 30186119 30933405 32355110 31082916 154274535 5047 5000 6000 16047 0 5047 5000 6000 16047 154258488 645334 689428 716516 720840 476656 3248774 645334 689428 716516 720840 476656 3248774 30362319 30875547 31649921 33075950 31559572 157523309 0.97930 0.97820 0.02060 0.02170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26012024 1460267 2975342 1291173 29156460 23724160 14039 3476970 1203145 26012024 25199166 -13829 -638998 822179 23724160 24602732 128522 3327469 2859557 25199166 28689367 52876 1234562 5374073 24602732 0.91000 0.04000 0.05000 1 0 2027354 2027354 82973372 54603651 28369721 13964000 11144665 2819335 8869237 8869237 42085647 REFUNDABLE ENTRANCE FEE DEPOSITS 266875 DUE TO CARLETON-WILLARD FOUNDATION, INC. 75137 PAYCHECK PROTECTION PROGRAM 3465300 3807312 X PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS FOR THE FOLLOWING ACTIVITIES: 1) PROVIDING ASSISTANCE TO RESIDENTS WITH FINANCIAL NEED 2) COMMUNITY OUTREACH PROGRAMS 3) REALIZATION OF THE ORGANIZATION'S GOALS/MISSION PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB ASC 740, "INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2020 AND 2019. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS AFTER THE FILING DATE. 1 CARLETON-WILLARD AT HOME INC 100 OLD BILLERCIA ROAD BEDFORD MA 01730 264153105 501(C)(3) 150000 CARLETON-WILLARD HOMES INC. PROVIDES ANNUAL FUNDING TO MEET THE OPERATIONAL NEEDS OF ITS AFFILIATE, CW AT HOME, AN ORGANIZATION PROVIDING SUPPORTIVE SERVICE TO SENIORS LIVING IN SURROUNDING COMMUNITIES. 1 SCHOLARSHIPS 4 13800 SCHOLARSHIPS FOR EMPLOYEES FURTHERING HEALTHCARE EDUCATION; DINING STAFF FINANCIAL ASSISTANCE 5 257916 FMV FINANCIAL ASSISTANCE TO RESIDENTS OF CARLETON-WILLARD HOMES. MONTHLY FEE REDUCTION. PART I, LINE 2: GRANTS AND DONATIONS ARE MADE BASED ON WRITTEN REQUESTS AND EVALUATION BY THE PRESIDENT/CEO OF THE ORGANIZATION. GRANTS ARE GENERALLY TO ORGANIZATIONS WITH MISSIONS SIMILAR OR RELATED TO CARLETON-WILLARD OR IN SUPPORT OF THE LOCAL COMMUNITY. MOST GRANTS ARE VIEWED AS A PART OF OUR COMMUNITY OUTREACH/SOCIAL ACCOUNTABILITY PROGRAM. GRANTS TO RESIDENTS ARE BASED ON AN APPLICATION PROCESS DEMONSTRATING FINANCIAL NEED. X X X X X 0 0 0 0 0 0 0 1 0 BARBARA A DOYLE PRESIDENT & CEO 365803 0 20260 0 29900 0 11200 0 38477 0 465640 0 0 0 JANET D SILVERMAN CFO 244605 0 16323 0 1189 0 9506 0 12604 0 284227 0 0 0 VALERIE GINGRAS ADMINISTRATOR 230555 0 4594 0 1236 0 9028 0 13072 0 258485 0 0 0 GARY SAWIN DIRECTOR OF HR 196526 0 6918 0 3214 0 6405 0 28500 0 241563 0 0 0 PAUL A LUND DIR. OF FACILITIES 164595 0 2314 0 879 0 6848 0 29651 0 204287 0 0 0 CHRISTINE CHAMBERS NURSE MANAGER 91888 0 73587 0 0 0 5366 0 13138 0 183979 0 0 0 SUSAN CUSSON CLINIC DIRECTOR 164376 0 2224 0 584 0 6232 0 3156 0 176572 0 0 0 NEELAM SINGH LPN 162146 0 4645 0 0 0 2161 0 1853 0 170805 0 0 0 PART I, LINE 7 BONUSES FOR THE CFO, ADMINISTRATOR, DIRECTOR OF HR, DIRECTOR OF NURSING, CLINIC DIRECTOR, NURSE MANAGER AND DIRECTOR OF FACILITIES ARE AT THE DISCRETION OF THE PRESIDENT AND CEO. FOR THE PRESIDENT AND CEO'S BONUS, A PORTION OF THE BONUS IS AT THE DISCRETION OF THE BOARD OF TRUSTEES AND THE REMAINING PORTION IS A FIXED FORMULA PER CONTRACT. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57584YWGO 2019-12-12 16605478 REFINANCE DEBT 0 0 0 A 365000 16605478 332109 38213 16235156 1 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 SCHEDULE K, PART II, LINE 11, 14, 15: REVENUE BONDS, CARLETON-WILLARD VILLAGE ISSUE, SERIES 2019 WAS ISSUED IN DECEMBER 2019 TO REFUND A PRIOR SERIES 2019 BONDS IN FULL IN THE AMOUNT OF $10,506,401 AND TO PAY OFF A PRIVATE NOTE WITH A BANK IN THE AMOUNT OF $5,728,755. FORM 990, PART I, ITEM C DBA: CARLETON-WILLARD VILLAGE FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE MANAGEMENT. A DRAFT IS REVIEWED BY THE PRESIDENT & CEO AND CFO AND NECESSARY CHANGES ARE MADE. A FINAL DRAFT, COMPLETE WITH SUPPORTING SCHEDULES, IS REVIEWED BY THE FINANCE COMMITTEE OR TREASURER OF THE BOARD OF TRUSTEES. AFTER APPROVAL BY THE FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO ALL VOTING MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, TRUSTEES AND KEY EMPLOYEES (PRESIDENT/CEO, CFO, ADMINISTRATOR AND HR DIRECTOR) ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THE DISCLOSURES ARE REVIEWED BY THE PRESIDENT & CEO AND ANY CONFLICT OF INTEREST IS REPORTED TO THE BOARD OF TRUSTEES. PERSONS WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE RELATED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE, COMPRISED OF INDEPENDENT TRUSTEES, HAS THE RESPONSIBILITY OF OVERSEEING THE PROCESS OF ESTABLISHING COMPENSATION FOR THE PRESIDENT & CEO ON AN ANNUAL BASIS. ALONG WITH A REVIEW OF PERFORMANCE, THE COMMITTEE (PERIODICALLY) UTILIZES THE SERVICES OF AN INDEPENDENT, THIRD PARTY EMPLOYMENT SPECIALIST IN DETERMINING APPROPRIATE COMPENSATION COMPARABILITY DATA CONSIDERING THE INDIVIDUAL'S RESPONSIBILITIES, EDUCATION BACKGROUND, EXPERIENCE, LONGEVITY AND INDUSTRY STANDING. THE COMPENSATION COMMITTEE PRESENTS THE COMPENSATION RECOMMENDATION TO THE BOARD OF TRUSTEES FOR APPROVAL. THIS PROCESS WAS LAST UNDERTAKEN IN 2020. FORM 990, PART VI, SECTION B, LINE 15B: COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION IS BASED ON AN ANNUAL EVALUATION. THIS ANNUAL REVIEW OF COMPENSATION IS COMPRISED OF A PERFORMANCE EVALUATION AND SALARY COMPARISON TO LIKE ORGANIZATIONS. THE EMPLOYEE EXPERIENCE AND LONGEVITY IS ALSO TAKEN INTO CONSIDERATION. FINAL COMPENSATION FOR THESE POSITIONS IS DETERMINED BY THE PRESIDENT & CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B CAN BE ACCESSED VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL WEBSITE. FORM 990, PART IX, LINE 11G HOUSEKEEPING: PROGRAM SERVICE EXPENSES 1,139,876. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,139,876. LAB SVCS - COVID: PROGRAM SERVICE EXPENSES 863,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 863,620. NURSING TEMP STAFF: PROGRAM SERVICE EXPENSES 597,413. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 597,413. REHAB THERAPISTS: PROGRAM SERVICE EXPENSES 425,876. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 425,876. LANDSCAPING: PROGRAM SERVICE EXPENSES 356,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 356,625. FACILITY CONTRACTORS: PROGRAM SERVICE EXPENSES 181,301. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 181,301. OTHER TEMP STAFFING: PROGRAM SERVICE EXPENSES 99,462. MANAGEMENT AND GENERAL EXPENSES 36,326. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135,788. OTHER FEES: PROGRAM SERVICE EXPENSES 368,925. MANAGEMENT AND GENERAL EXPENSES 211,633. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 580,558. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 12,809. CARLETON-WILLARD FOUNDATION INC 100 OLD BILLERICA ROAD BEDFORD MA 01730 205785760 SUPPORTING ORGANIZATION MA 501(C)(3) LINE 12B, II CARLETON-WILLARD HOMES INC 1 CARLETON-WILLARD AT HOME INC 100 OLD BILLERICA ROAD BEDFORD MA 01730 264153105 PROVIDING SERVICES TO ELDERS LIVING AT HOME MA 501(C)(3) LINE 10 CARLETON-WILLARD HOMES INC 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 1 1 CARLETON-WILLARD AT HOME INC B 150000 FAIR MARKET VALUE