2019-11-14T15:33:43-06:00 2018-12-31 263753134 CBIZ MHM LLC 500 BOYLSTON STREET BOSTON MA 02116 990 2018-01-01 042706070 LOOMIS COMMUNITIES INC LOOM 4135325325 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 MARGARET R MANTONI CFO/TREASURER/ASST. CLERK 4135325325 2019-11-13 1 BRENDA L BOOTH P01342395 6177610600 2019-11-13 207.172.72.163 2019-11-13 15:31:02 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AAFE5242E44AA74A98A743050A15125E154A43A4 2018 2020-04-17 16:48:07Z LAUREN SCRUGGS 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 16374755 0 X WWW.LOOMISCOMMUNITIES.ORG X 1983 MA TO PROVIDE INDEPENDENT AND ASSISTED LIVING TO SENIORS. 15 15 261 19 0 0 67695 56384 16727728 14470636 2147047 1590359 558871 250448 19501341 16367827 0 0 0 0 7547816 6698018 0 0 176227 9866920 8743006 17414736 15441024 2086605 926803 87381486 82224266 92210629 88909876 -4829143 -6685610 X THE MISSION OF THE LOOMIS COMMUNITIES IS TO ENRICH THE LIVES OF OLDER ADULTS BY PROVIDING A CONTINUUM OF HIGH QUALITY SERVICES WHICH PROMOTES INDEPENDENCE AND MEETS THE CHANGING NEEDS OF PEOPLE THROUGHOUT THE AGING PROCESS. 0 0 5987068 7822732 LOOMIS VILLAGE PROVIDES INDEPENDENT AND ASSISTED LIVING HOUSING FOR THE ELDERLY. THE RETIREMENT COMMUNITY CONSISTS OF 38 COTTAGE-STYLE VILLA UNITS, 96 INDEPENDENT LIVING UNITS AND 25 ASSISTED LIVING UNITS. 3912726 5015705 APPLEWOOD PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES THROUGH THE OPERATIONS OF A LIFE CARE RETIREMENT FACILITY CONSISTING OF 103 INDEPENDENT LIVING UNITS. 1040311 1870521 LOOMIS CORPORATE MANAGEMENT PROVIDES MANAGERIAL AND ADMINISTRATIVE SERVICES TO RELATED ENTITIES. 21045 0 LOOMIS HOUSE RETIREMENT COMMUNITY PROVIDED INDEPENDENT AND ASSISTED LIVING HOUSING FOR THE ELDERLY. THE COMMUNITY CONSISTED OF 68 INDEPENDENT LIVING UNITS AND 13 ASSISTED LIVING UNITS. THIS PROGRAM WAS PART OF A SALE THAT TOOK PLACE ON 11/1/2017. 21045 0 10961150 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 110 0 1 261 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MARGARET MANTONI 4135325325 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 STEVE CORRIGAN DIRECTOR, CHAIRPERSON 2.00 4.00 X 0 0 0 KATHLEEN BOWLER DIRECTOR, VICE CHAIRPERSON 1.00 2.00 X 0 0 0 PAUL BREEN DIRECTOR (BEGAN MAY 2018) 1.00 2.00 X 0 0 0 SEUNGHEE CHA DIRECTOR 1.00 2.00 X 0 0 0 FLETCHER DAVIS DIRECTOR 1.00 2.00 X 0 0 0 DR NORMAN HALPERN DIRECTOR (UNTIL MAY 2018) 1.00 2.00 X 0 0 0 DAVID HEALEY DIRECTOR 1.00 2.00 X 0 0 0 PAUL LAMBERT DIRECTOR 1.00 2.00 X 0 0 0 WINSTON LAVALLEE DIRECTOR 1.00 2.00 X 0 0 0 DR ANN MCINTOSH DIRECTOR 1.00 2.00 X 0 0 0 ANTHONY PELLEGRINO DIRECTOR 1.00 2.00 X 0 0 0 THOMAS PRATT DIRECTOR 1.00 2.00 X 0 0 0 GREG SHEEHAN DIRECTOR (UNTIL MAY 2018) 1.00 2.00 X 0 0 0 DEBORAH SNOW DIRECTOR 1.00 2.00 X 0 0 0 GLADYS STARKS DIRECTOR 1.00 2.00 X 0 0 0 MEGHAN SULLIVAN DIRECTOR (UNTIL MAY 2018) 1.00 2.00 X 0 0 0 KENDEN WHITE DIRECTOR (UNTIL MAY 2018) 1.00 2.00 X 0 0 0 JEFFREY HAYDEN DIRECTOR 1.00 2.00 X 0 0 0 SARA LAWRENCE DIRECTOR 1.00 2.00 X 0 0 0 PETER CONNOR CLERK 2.00 4.00 X 0 0 0 MARGARET R MANTONI CFO/TREASURER/ASST. CLERK 30.00 20.00 X 209412 0 22142 LAUREN SCRUGGS PRESIDENT/CEO 30.00 20.00 X 301929 0 14935 TONI HENDRIX HR DIRECTOR 30.00 10.00 X 115180 0 15696 ROBERT CLAFIN III EXEC. DIR., APPLEWOOD 40.00 0.00 X 110857 0 12964 MAUREEN O'TOOLE EXEC. DIR., LOOMIS VILLAGE 40.00 0.00 X 131199 0 7510 JOANNE O'NEIL MARKETING MANAGER 30.00 10.00 X 101901 0 4293 970478 0 77540 6 0 1 0 SODEXO INC PO BOX 360170 PITTSBURG PA 15251 FOOD SERVICE 1338287 MOUNTAINVIEW LANDSCAPES INC 67 OLD JAMES STREET CHICOPEE MA 01020 LAWN CARE SERVICES 269395 PHIL BEAULIEU & SONS HOME IMPROVEMENT 217 GRATTEN STREET CHICOPEE MA 01020 WINDOW CONTRACTOR 262630 BG MECHANICAL SERVICE INC 12 2ND AVE CHICOPEE MA 01020 HVAC CONTRACTOR 242980 SPECIALIZED CONSTRUCTION INC 294 NORTH LOOMIS STREET SOUTHWICK MA 01077 CONSTRUCTION CONTRACTOR 187441 9 40905 15479 56384 RESIDENT SERVICES 623000 10894859 10894859 MANAGEMENT FEES 561000 1927396 1927396 AMORTIZATION OF ENTRANCE FEES 623990 1232836 1232836 HEALTH CARE SERVICES 623000 415545 415545 14470636 510767 510767 15700 0 15700 15700 15700 1079736 0 144 1079736 -144 1079592 1079592 3210 40905 6784 -3574 -3574 MEALS PLAN REVENUE 900099 107410 107410 HOME CARE - PRIVATE 900099 62049 62049 CONTRACT SERVICES 900099 2387 2387 66476 66476 238322 16367827 14708958 0 1602485 548418 548418 5148004 3825944 1229553 92507 72018 32384 36898 2736 499182 374577 117068 7537 430396 290850 132803 6743 30702 30702 44988 44988 60435 60435 1523030 1467408 3617 52005 758052 252802 505250 250151 250151 119041 10896 108145 1116254 1116254 24718 3392 20487 839 877158 877158 2450906 2450906 268942 10636 257822 484 SERVICES/REPAIRS 483085 481807 783 495 COMMUNITY PROJECTS 309057 243020 53413 12624 SUPPLIES & EQUIPMENT 292447 292442 5 MEDICAL SUPPLIES 66899 66899 67141 40933 25956 252 15441024 10961150 4303647 176227 4257675 2707861 427981 1112087 334556 284797 67507713 37581328 30666495 29926385 21778885 20631353 29915894 27561783 87381486 82224266 1559094 1341426 57727979 57067805 16096142 15464197 16827414 15036448 92210629 88909876 X -9542645 -10898764 0 0 4713502 4213154 -4829143 -6685610 87381486 82224266 X 926803 -2731663 -51607 X 0 1 X 1 0 X 159343 101449 82172 67695 56384 467043 17561399 16702948 17282026 17271199 14712168 83529740 17720742 16804397 17364198 17338894 14768552 83996783 0 0 0 83996783 316354 374145 355484 391584 526467 1964034 316354 374145 355484 391584 526467 1964034 18037096 17178542 17719682 17730478 15295019 85960817 0.97720 0.97970 0.02280 0.02030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1465 0 0 0 1465 0 PART II-B, LINE 1: LOOMIS COMMUNITIES, INC. PAYS MEMBERSHIP FEES TO ASSOCIATIONS WHERE SOME OF THE WORK DONE BY THE ASSOCIATIONS IS CONSIDERED LOBBYING. 12858086 75616 -821685 139373 11972644 11158669 310456 1477276 88315 12858086 10422158 15206 749655 28350 11158669 10755407 5000 -303402 34847 10422158 10371782 383625 10755407 0.75710 0.24290 0.00000 0 1 0 2472612 2472612 58966899 32977681 25989218 1454989 866632 588357 4105798 3518760 587038 507415 218255 289160 29926385 DEFERRED EXPENSES, NET OF ACCUMULATED AMORTIZATION 145170 ASSET LIMITED AS TO USE 5407379 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1045438 INTERCOMPANY RECEIVABLES 20963796 27561783 LIABILITY UNDER CHARITABLE GIFT ANNUITIES 54479 REFUNDABLE DEPOSITS 397400 INTERCOMPANY PAYABLES 14584569 15036448 X 14643654 -2731663 1067925 -1663738 16307392 60435 60435 16367827 16500121 1119532 1119532 15380589 60435 60435 15441024 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE FINANCIAL SUPPORT TO RESIDENTS IN NEED OF ASSISTANCE, TO PROVIDE FUNDS FOR CAPITAL IMPROVEMENTS TO THE FACILITIES, AND TO OFFSET LOSSES IN PROGRAMS. PART X, LINE 2: THE COMMUNITIES ACCOUNT FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE COMMUNITIES HAVE IDENTIFIED THEIR TAX STATUS AS TAX-EXEMPT ENTITIES AND THEIR DETERMINATION AS TO THEIR INCOME BEING RELATED OR UNRELATED AS THEIR ONLY SIGNIFICANT TAX POSITIONS; HOWEVER, THE COMMUNITIES HAVE DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE COMMUNITIES ARE NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE COMMUNITIES' FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 10,255. CHANGE IN VALUE IN INTEREST IN BENEFICIAL PERPETUAL TRUSTS -111,862. MANAGEMENT FEES 1,112,748. REDESIGNATION OF DONOR RESTRICTIONS 50,000. FUNDRAISING EXPENSES 6,784. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEES 1,112,748. FUNDRAISING EXPENSES 6,784. SPRING GALA 44115 40905 3210 654 2799 928 2403 44115 40905 3210 654 2799 928 2403 6784 -3574 X X X 0 0 0 0 0 0 0 1 0 MARGARET R MANTONI CFO/TREASURER/ASST. CLERK 181841 0 27055 0 516 0 5313 0 16829 0 231554 0 0 0 LAUREN SCRUGGS PRESIDENT/CEO 257776 0 43361 0 792 0 7833 0 7102 0 316864 0 0 0 PART I, LINE 7 THE BONUS COMPENSATION FOR SENIOR LEADERSHIP IS DECIDED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS AND IS BASED ON A VARIETY OF FACTORS. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY - SERIES 2013A BONDS 043431814 57583UYE2 2013-09-30 20887102 DEVELOPMENT/RENOVATION AND REFUND PRIOR ISSUES. 04/19/1999 AND 04/18/2002 0 0 0 A 20887102 1171445 417744 2502092 16795821 2016 0 1 1 1 A 0 0 0 1 1 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY - SERIES 2013A BONDS DATE THE REBATE COMPUTATION WAS PERFORMED: 10/19/2018 SCHEDULE K SUPPLENTAL INFORMATION PER IRS INSTRUCTIONS: SPECIAL RULES FOR REFUNDING OF PRE-2003 ISSUES. BONDS ISSUED AFTER DECEMBER 31, 2002, TO REFUND BONDS ISSUED BEFORE JANUARY 1, 2003, HAVE SPECIAL REPORTING REQUIREMENTS. SUCH REFUNDING BONDS ARE SUBJECT TO THE GENERALLY APPLICABLE REPORTING REQUIREMENTS OF PARTS I, II, AND IV. HOWEVER, THE ORGANIZATION NEED NOT COMPLETE LINES 1 THROUGH LINE 9, OF PART III TO REPORT PRIVATE BUSINESS USE INFORMATION. THEREFORE, PART III HAS BEEN LEFT BLANK. PER IRS INSTRUCTIONS: IF THE ORGANIZATION HAS ONE OR MORE RELATED ORGANIZATIONS (FOR EXAMPLE, PARENT AND SUBSIDIARY RELATIONSHIP), IT MUST COMPLETE SCHEDULE K (FORM 990) CONSISTENT WITH THE FILING(S) OF ITS RELATED ORGANIZATION(S). THE SAME LIABILITY SHOULD NOT BE REPORTED BY MORE THAN ONE OF THE RELATED ORGANIZATIONS. FOR EXAMPLE, IF A PARENT ORGANIZATION ISSUES A TAX-EXEMPT BOND AND LOANS OR ALLOCATES THAT ISSUE TO A SUBSIDIARY ORGANIZATION, ONLY ONE ORGANIZATION (EITHER THE PARENT OR SUBSIDIARY) SHOULD REPORT THE LIABILITY ON FORM 990 AND THE SCHEDULE K. SIMILARLY, IF A PARENT ORGANIZATION LOANS OR ALLOCATES THE PROCEEDS OF A TAX-EXEMPT BOND ISSUE TO A GROUP OF SUBSIDIARY ORGANIZATIONS, ONLY ONE LEVEL (EITHER THE PARENT OR THE GROUP OF SUBSIDIARIES) SHOULD REPORT THE LIABILITY ON FORM 990 AND THE SCHEDULE K. LOOMIS COMMUNITIES, INC. (PARENT) HAS ELECTED TO RECORD THE TAX EXEMPT BOND ON ITS SCHEDULE K. PART II, LINE 7, ISSUANCE COSTS FROM PROCEEDS PER FEDERAL TAX CERTIFICATE : MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (THE AGENCY) THE AGENCY'S ISSUER FEE IS NOT SUBJECT TO THE TWO PERCENT (2%) LIMITATION ON COSTS OF ISSUING THE BONDS PAID FOR WITH PROCEEDS OF THE BONDS. AN AMOUNT OF $69,368 IS INCLUDED WITH TOTAL OF $417,744 ON LINE 7. PART II, LINE 11, OTHER SPENT PROCEEDS PER FEDERAL TAX CERTIFICATE: USE OF PROCEEDS SCHEDULE: REFUNDING OF THE SERIES 1999A BONDS $8,423,362 REFUNDING OF THE SERIES 1999B BONDS $2,212,630 REFUNDING OF THE SERIES 2002 BONDS $4,224,704 PAYMENT OF THE CONVENTIONAL LOAN $1,935,125 TOTAL PER LINE 11: $16,795,821 MOUNTAINVIEW LANDSCAPING BOARD MEMBER IS PRESIDENT OF COMPANY 269395 LANDSCAPING SERVICES PROVIDED AT ARMS LENGTH 0 GOSS & MCLAIN FINANCE COMMITTEE MEMBER IS PRESIDENT OF COMPANY 188719 INSURANCE AND FINANCIAL SERVICES PROVIDED AT ARMS LENGTH 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE 60 MEMBERS OF THE CORPORATION, KNOWN AS CORPORATORS (PER THE BYLAWS, THERE IS NO LIMIT TO THE POTENTIAL NUMBER OF CORPORATORS). FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATORS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING OF THE CORPORATION EACH MAY. THERE ARE 18 MEMBERS OF THE BOARD OF DIRECTORS (PER THE BYLAWS, THERE MAY BE BETWEEN 5 AND 20 BOARD MEMBERS). FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS HAVE DECISION-MAKING AND VOTING AUTHORITY ON ISSUES INCLUDING BUT NOT LIMITED TO THE FOLLOWING: HIRING OR TERMINATING THE CEO; ESTABLISHING SALARY AND BENEFITS FOR THE CEO; APPROVING OPERATING AND CAPITAL BUDGETS AND EXPENDITURES; ENGAGING AN INDEPENDENT AUDITOR TO CONDUCT AN ANNUAL AUDIT; REVIEWING AND APPROVING THE AUDIT; ESTABLISHING, REVIEWING, AND APPROVING POLICIES; ESTABLISHING AND APPROVING STRATEGIC PLANS; AND CONDUCTING ALL OTHER BUSINESS AS IS DEEMED APPROPRIATE FOR THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE FILING. ANY PERTINENT COMMENTS OR RECOMMENDATIONS ARE PRESENTED BY THOSE COMMITTEES TO THE FULL BOARD. EACH MEMBER OF THE BOARD RECEIVES A COPY OF THE FORM 990; AND IT IS POSTED ON THE ORGANIZATION'S WEB SITE FOR ACCESS BY MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C IN MAY OF EACH YEAR, FOLLOWING THE ANNUAL MEETING, EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF THE CONFLICT OF INTEREST POLICY, AND A FORM ON WHICH TO INDICATE ANY KNOWN OR POTENTIAL CONFLICTS OR DUALITIES OF INTEREST. BOARD MEMBERS ARE ASKED TO SIGN THE POLICY, AND TO COMPLETE THE FORM REQUESTING ANY CONFLICTS OR DUALITIES. AT THE BOARD OF DIRECTORS MEETING IN JUNE OF EACH YEAR, EACH BOARD MEMBER RECEIVES A COPY OF EVERY OTHER BOARD MEMBER'S SIGNED FORMS; IF THERE ARE ANY CONFLICTS OR DUALITIES, THEY ARE DISCLOSED TO THE FULL BOARD. IF THERE IS A BOARD MEMBER WITH A CONFLICT RELATED TO A PARTICULAR DISCUSSION OR VOTE, THAT BOARD MEMBER EXCUSES HIM OR HERSELF FROM THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL REVIEW OF THE CEO, BOTH FOR PERFORMANCE AND FOR COMPENSATION. THE CEO SUBMITS A SELF-EVALUATION AND REPORTS ON ACHIEVEMENT OF GOALS ESTABLISHED FOR THE PRIOR YEAR; ALL BOARD MEMBERS PROVIDE FEEDBACK. THE COMPENSATION COMMITTEE CONDUCTS A REVIEW OF SALARIES AND BENEFITS FOR POSITIONS COMPARABLE TO THE CEO. SOURCES FOR THE INFORMATION INCLUDE, BUT ARE NOT LIMITED TO: WAGE SURVEYS FROM THE ORGANIZATION'S STATE AND NATIONAL MEMBERSHIP ORGANIZATIONS; LOCAL EMPLOYERS' ASSOCIATION WAGE SURVEYS; PRIVATE WAGE SURVEYS FROM CONSULTANTS AND COLLEAGUES; WAGES AS REPORTED ON OTHER ORGANIZATIONS' FORM 990S; INFORMATION FROM INDEPENDENT AUDITOR. THE COMPENSATION COMMITTEE PRESENTS ITS RECOMMENDATION FOR CEO SALARY AND BENEFITS TO THE FULL BOARD FOR DISCUSSION AND VOTE. THE CEO PRESENTS ANNUALLY TO THE FULL BOARD OF DIRECTORS A SPREADSHEET WITH THE CURRENT SALARIES AND BENEFITS OF EACH MEMBER OF SENIOR MANAGEMENT: CFO, DIRECTOR OF HUMAN SERVICES, DIRECTOR OF DEVELOPMENT, AND THE EXECUTIVE DIRECTORS OF THE ORGANIZATIONS, ALONG WITH RECOMMENDATIONS FOR ANY CHANGES IN SALARIES AND BENEFITS. COMPARABLE SALARIES FOR THESE POSITIONS ARE INCLUDED, OBTAINED FROM INFORMATION AS DESCRIBED ABOVE. THE FULL BOARD OF DIRECTORS VOTES TO APPROVE THESE SALARIES AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST POLICY, GOVERNANCE POLICIES AND PROCEDURES AND OTHER APPROPRIATE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE ORGANIZATION'S FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST-AGREEMENT 10,255. CHANGE IN VALUE IN INTEREST IN BENEFICIAL PERPETUAL TRUSTS -111,862. REDESIGNATION OF DONOR RESTRICTIONS 50,000. LOOMIS HOUSE INC 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 042108366 NURSING HOME MA 501(C)(3) LINE 10 N/A 0 LOOMIS SENIOR LIVING INC 807 WILBRAHAM ROAD SPRINGFIELD MA 01109 043314106 INDEPENDENT & ASSISTED LIVING FACILITIES MA 501(C)(3) LINE 10 N/A 0 PERPETUAL TRUSTS (2) TRUST MA LOOMIS COMMUNITIES INC 1 0 0 0 1 1 0 0 0 0 0 0 1 1 0 1 0 0 1 1