2021-11-12T10:03:06-06:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2020-01-01 510141617 CHELSEA JEWISH LIFECARE INC CHEL 6178870001 165 CAPTAINS ROW CHELSEA MA 02150 JEFFREY M LANDA CFO 6178870001 2021-11-10 1 JEFFREY LANDA 999009999 DOUGLAS FIEBELKORN P00173341 7819821001 2021-11-09 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z LEGACY LIFECARE MANAGEMENT ADAM BERMAN 165 CAPTAINS ROW CHELSEA MA 02150 7982209 0 X WWW.CHELSEAJEWISH.ORG X 1975 MA TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES. 13 8 43 8 0 0 131928 531465 6310544 7429720 31792 21024 9377 0 6483641 7982209 0 0 0 0 5287135 6360329 0 0 810579 1242134 1238757 6529269 7599086 -45628 383123 34057402 34483348 28401812 28507677 5655590 5975671 X THE ORGANIZATION'S MISSION IS TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES THAT CONSISTENTLY PROVIDE HIGH-QUALITY COMPASSIONATE CARE WHILE FOCUSING ON THE DEVELOPMENT OF INNOVATIVE PROGRAMS AND SERVICES THAT ENABLE INIDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 0 0 513212 7429720 MANAGEMENT & SUPPORT - TO MANAGE A CONTINUUM OF SENIOR CARE BUSINESS LINES THAT CONSISTENTLY PROVIDE HIGH-QUALITY COMPASSIONATE CARE WHILE FOCUSING ON THE DEVELOPMENT OF INNOVATIVE PROGRAMS AND SERVICES THAT ENABLE INIDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 513212 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 8 0 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JEFFREY LANDA 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 FOREMAN SHARON DIRECTOR 1.00 X 0 0 0 MULLEN ELIZABETH COO AND CLERK 26.00 14.00 X X 252721 0 8658 BERMAN ADAM PRESIDENT 26.00 14.00 X X 405889 0 19653 BERMAN BARRY CEO AND TREASURER 26.00 14.00 X X 708781 0 10885 GOLDSMITH SUSAN DIRECTOR 1.00 4.00 X 0 0 0 MAZER JOEL VICE CHAIR 1.00 7.00 X 0 0 0 GREENSPAN HOWARD DIRECTOR 1.00 X 0 0 0 WEISS JUDY DIRECTOR 1.00 7.00 X 0 0 0 TOLTZ FRIEDMAN DORIS DIRECTOR 1.00 X 0 0 0 BRUDNICK JEFFREY DIRECTOR 1.00 X 0 0 0 BOOKMAN ESTELLE DIRECTOR 1.00 X 0 0 0 DINDAS MARK DIRECTOR 1.00 3.00 X 0 0 0 RICHMAN GILDA CHAIR 1.00 39.00 X X 0 75278 110 LANDA JEFFREY CFO 26.00 14.00 X 308473 0 18060 SINDONI ARTHUR SR. VP OF FINANCE 26.00 14.00 X 183771 0 2327 HALLIDAY-BURRI THERESA CHIEF DEVELOPMENT OFFICER 26.00 14.00 X 189904 0 7532 ANGLO RONILO CHIEF CLINICAL OFFICER 26.00 14.00 X 240736 0 18449 SANTOS KATHERINE VP OF STRATEGY & OPERATIONAL EXCELLENCE 26.00 14.00 X 212816 0 1578 KAIRU ESTHER LPN 0.00 40.00 X 0 187788 13747 2503091 263066 100999 21 0 1 0 SPERLING INTERACTIVE 10 DERBY SQUARE SALEM MA 01970 WEBSITE MAINTENANCE 170550 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 ACCOUNTANTS 141416 BENEFIT STRATEGIES 967 ELM STREET MANCHESTER NH 03101 BENEFITS MANAGEMENT 134499 INDEED 6433 CHAMPION GRANDVIEW WAY BUILDI AUSTIN TX 78750 RECRUITMENT 127009 4 400000 131465 531465 MANAGEMENT FEE 561000 7419204 7419204 MISCELLANEOUS INCOME 561000 10516 10516 7429720 21024 21024 7982209 7429720 0 21024 1733120 1733120 3464948 346735 2307634 810579 39205 1960 37245 716386 26541 689845 406670 20334 386336 62087 3104 58983 59374 59374 224104 224104 316507 316507 213339 11849 201490 20667 1536 19131 1549 1549 92285 1938 90347 12322 1040 11282 22994 2299 20695 28175 1409 26766 SUPPLIES EXPENSE 92409 91840 569 PROFESSIONAL MEETINGS A 29090 29090 LICENSES AND DUES 27042 27042 STORE EXPENSE 21562 21562 15251 2627 12624 7599086 513212 6275295 810579 366389 267360 100000 100000 2047023 1583981 17568972 17587644 320216 324163 380499 320552 73321 59947 13581481 14560253 34057402 34483348 377284 1272587 40000 40000 317702 309080 27666826 26886010 28401812 28507677 X 2557121 3340244 3098469 2635427 5655590 5975671 34057402 34483348 X 383123 -63042 X 0 1 X 1 0 X 2738814 1152243 132462 131928 531465 4686912 2738814 1152243 132462 131928 531465 4686912 644280 4042632 765793 232952 18739 31792 21024 1070300 5757212 24535816 0.70220 0.69410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3098469 3098469 3440141 78328 420000 3098469 3874919 190222 625000 3440141 3133290 1096629 355000 3874919 3405147 309594 581451 3133290 0.00000 0.00000 0.00000 359258 299311 59947 21241 21241 0 59947 OTHER RECEIVABLES 546751 DUE FROM RELATED PARTIES 14010534 CONSTRUCTION IN PROGRESS 2350 OTHER 618 14560253 DUE TO RELATED PARTIES 26886010 26886010 X 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 TERM 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: CJ LIFECARE AND ITS SUBSIDIARIES ARE NONPROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. CJ LIFECARE AND ITS SUBSIDIARIES FILE AS TAX-EXEMPT ENTITIES. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ITS 2017 THROUGH 2020 TAX YEARS ARE OPEN FOR EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. CJ LIFECARE AND ITS SUBSIDIARIES FOLLOW THE POLICY FOR UNCERTAINTY IN INCOME TAXES TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO UNCERTAIN INCOME TAX POSITIONS WERE IDENTIFIED FOR THE YEAR ENDED DECEMBER 31, 2020. THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT DECEMBER 31, 2020, MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITH ANY OF ITS OPEN TAX YEARS. X X 0 0 0 0 0 0 0 0 0 BERMAN BARRY CEO AND TREASURER 681362 0 0 0 27419 0 1455 0 9430 0 719666 0 0 0 BERMAN ADAM PRESIDENT 390424 0 0 0 15465 0 1960 0 17693 0 425542 0 0 0 LANDA JEFFREY CFO 308473 0 0 0 0 0 1430 0 16630 0 326533 0 0 0 MULLEN ELIZABETH COO AND CLERK 252721 0 0 0 0 0 1573 0 7085 0 261379 0 0 0 ANGLO RONILO CHIEF CLINICAL OFFICER 240736 0 0 0 0 0 979 0 17470 0 259185 0 0 0 SANTOS KATHERINE VP OF STRATEGY & OPERATIONAL EXCELLE 212816 0 0 0 0 0 0 0 1578 0 214394 0 0 0 KAIRU ESTHER LPN 0 187788 0 0 0 0 0 731 0 13016 0 201535 0 0 HALLIDAY-BURRI THERESA CHIEF DEVELOPMENT OFFICER 189904 0 0 0 0 0 874 0 6658 0 197436 0 0 0 SINDONI ARTHUR SR. VP OF FINANCE 183771 0 0 0 0 0 1060 0 1267 0 186098 0 0 0 JEFFREY BRUDNICK LOUIS J BRUDNICK JEFFREY BRUDNICK IS A DIRECTOR OF THE BOARD 31389 INSURANCE BROKER/AGENT 0 FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. JEFFREY BRUDNICK, DIRECTOR, HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S MANAGEMENT TEAM WILL CONDUCT A REVIEW OF THE FORM 990 AFTER IT HAS BEEN FINALIZED, INCLUDING READING AND REVIEWING THE KEY INFORMATION. MANAGEMENT WILL REPORT TO THE BOARD IF THERE ARE ANY MAJOR DEVIATIONS FROM THE PROVIDED DATA. 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. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS 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. 2019 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 B, LINE 15B: 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. 2019 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 PLEDGE DISCOUNT 61,958. CHANGE IN RESERVE ON PLEDGES -125,000. CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 MANAGEMENT, HOMECARE, HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 FUNDRAISING & SUPPORT MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE INC 1 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 1 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 1 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 7 N/A 0 CHELSEA JEWISH NURSING HOME INC 17 LAFAYETTE AVENUE CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC 240 LYNNFIELD STREET PEABODY MA 01960 042106768 SKILLED NURSING & ADH MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 1 ADMIRAL'S HILL ASSISTED LIVING CORP II 201 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 1 JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 1 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 1 SPECTRUM HOME HEALTH AND HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 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 1 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 1 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 1 WINTHROP APARTMENTS LLC 165 CAPTAINS ROW CHELSEA MA 02150 463739775 REAL ESTATE MA CHELSEA JEWISH LIFECARE INC 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 ADMIRAL'S HILL ASSISTED LIVING CORP II D 960048 COST CHELSEA JEWISH GREEN HOUSE INC D 15326491 COST CHELSEA JEWISH NURSING HOME INC D 2187187 COST JEWISH NURSING HOME OF WESTERN MA INC D 128588 COST JEWISH REHAB CENTER FOR AGED OF NS INC D 5457521 COST WINTHROP APARTMENTS LLC D 154223 COST CHELSEA JEWISH CHARITABLE FOUNDATION INC E 4388235 COST CHELSEA JEWISH COMMUNITY INC E 10151353 COST CHELSEA JEWISH GREEN HOUSE INC E 6508962 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC E 3968462 COST ADMIRAL'S HILL ASSISTED LIVING CORP II L 62999 COST CHELSEA JEWISH COMMUNITY INC L 271423 COST CHELSEA JEWISH GREEN HOUSE INC L 1047362 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC L 956863 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC L 444959 COST CHELSEA JEWISH NURSING HOME INC L 820795 COST JEWISH NURSING HOME OF WESTERN MA INC L 787922 COST JEWISH REHAB CENTER FOR AGED OF NS L 2295915 COST JEWISH REHAB CENTER FOR AGED OF NS L 1175534 COST JGS HOUSING SERVICES INC L 123154 COST SPECTRUM HOME HEALTH AND HOSPICE L 141644 COST ADMIRAL'S HILL ASSISTED LIVING CORP II O 75708 COST CHELSEA JEWISH COMMUNITY INC O 448728 COST CHELSEA JEWISH GREEN HOUSE INC O 563460 COST CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC O 363156 COST CHELSEA JEWISH NURSING HOME INC O 520260 COST JEWISH REHAB CENTER FOR AGED OF NS O 541224 COST