2025-11-14T13:48:22-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 042106768 JEWISH REHABILITATION CENTER FOR THE AGED OF THE NORTH SHORE INC JEWI 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 JENNIFER SANTERRE CFO 9784715100 2025-11-12 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-11 2024 2025-03-06 01:10:19Z JEFFREY & SUSAN BRUDNICK CENTER FOR LIVING SHAPIRO-RUDOLPH ADULT DAY HEALTH CENTER ADAM BERMAN 240 LYNNFIELD STREET PEABODY MA 01960 26154329 0 X WWW.CHELSEAJEWISH.ORG X 1944 MA THE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS. 5 1 0 1 0 0 159188 157614 24867887 25605784 239811 2417 314483 388514 25581369 26154329 0 0 0 0 16097392 16402400 0 0 0 9274556 9844599 25371948 26246999 209421 -92670 29285634 28551461 27766635 27294675 1518999 1256786 THE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS, SO THAT EACH CAN CONTINUE TO LIVE HIS OR HER LIFE WITH A SENSE OF MEANING AND PURPOSE THROUGH THE OPERATION OF A 144-BED NURSING HOME WITH AN ADULT DAY CARE CENTER. 0 0 21487497 24876961 NURSING HOME - PROVIDE QUALITY SKILLED NURSING CARE & REHABILITATIVE THERAPY FOR UP TO 144 ELDERLY RESIDENTS OF A NURSING HOME. 587432 1035537 ADULT DAY CARE - PROVIDE SUPPORTIVE CARE TO PATIENTS OF THE ADULT DAY CARE FACILITY. 22074929 1 1 0 1 0 0 0 1 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 60 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X JENNIFER SANTERRE 9784715100 240 LYNNFIELD STREET PEABODY MA 01960 BARRY BERMAN CEO EMERITUS/TREASURER 1.00 39.00 X X 0 885154 40376 ADAM BERMAN PRESIDENT AND CEO 1.00 39.00 X X 0 729760 47773 ELIZABETH MULLEN COO AND CLERK 1.00 39.00 X X 0 297133 24305 GILDA RICHMAN CHAIR 1.00 39.00 X X 0 79810 0 JUDY WEISS DIRECTOR 1.00 7.00 X 0 0 0 JENNIFER SANTERRE CFO 1.00 39.00 X 0 249822 36101 RONILO ANGLO CHIEF CLINICAL OFFICER 1.00 39.00 X 0 257032 36299 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 1.00 39.00 X 0 191585 16467 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 1.00 39.00 X 0 214011 22093 AMY SANDERS DIRECTOR OF MARKETING 1.00 39.00 X 0 219489 20621 AUSTIN AZETA DIRECTOR OF CLINICAL SERVICES 1.00 39.00 X 0 170874 20333 0 3294670 264368 0 0 1 0 LC ANDERSON HVACR 15 SOLDIERS FIELD PLACE BRIGHTON MA 02315 HVAC SERVICES 133715 ADP INC PO BOX 830272 PHILADELPHIA PA 19182 PAYROLL SERVICES 114562 DEAN FANTINI ELECTRIC 153 SPRING ST LEXINGTON MA 02421 ELECTRICAL SERVICES 107710 3 118470 39144 157614 PATIENT SERVICE REVENUE 623000 25605784 25605784 25605784 2417 2417 81800 0 81800 81800 81800 MISCELLANEOUS INCOME 900099 306714 306714 306714 26154329 25912498 0 84217 14307406 13598000 709406 993224 944791 48433 1101770 1048044 53726 1531114 1531114 23897 23897 70551 70551 19521 19521 23478 13644 9834 213301 120187 93114 170465 84566 85899 599050 599050 125294 13417 111877 7366 4285 3081 716860 716860 1023857 1023857 419108 419108 NURSING FACILITY USER F 1025874 1025874 PURCHASED SERVICES 851650 485081 366569 FOOD EXPENSE 828722 828722 NURSING SUPPLIES 468950 468950 1725541 1099601 625940 26246999 22074929 4172070 0 1113886 720781 469111 525445 3045184 3135284 298140 161156 38936643 16313219 23437638 22623424 68300 77275 853375 1308096 29285634 28551461 1316659 1902164 72813 135303 23025162 22427460 3352001 2829748 27766635 27294675 X 1049888 701341 469111 555445 1518999 1256786 29285634 28551461 X -92670 -169543 X 0 1 X 1 1 1 X 2008798 1455627 3364076 159188 157614 7145303 19534012 19856132 21269863 24867887 25605784 111133678 -173570 677284 503714 21542810 21138189 25311223 25027075 25763398 118782695 0 0 0 118782695 116 4 569 83905 84217 168811 116 4 569 83905 84217 168811 21542926 21138193 25311792 25110980 25847615 118951506 0.99860 0.99920 0.00140 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3715 3715 0 PART II-B, LINE 1: THE ORGANIZATION PAYS ASSOCIATION FEES TO STATE HEALTHCARE ORGANIZATIONS WHERE A PERCENTAGE OF MEMBER FEES IS ALLOCATED TO LOBBYING. 10573 X RELIGIOUS CEREMONIES 0 1 5483 41009 41009 5483 0 535000 535000 32557868 10267036 22290832 6220847 5984748 236099 157928 61435 96493 22623424 DUE TO RELATED PARTIES 2800826 SECURITY DEPOSITS 28922 2829748 X PART III, LINE 4: TORAH - USED FOR JEWISH RELIGIOUS CEREMONIES FOR RESIDENTS. PART IV, LINE 1B: THE ORGANIZATION IS CUSTODIAN FOR PERSONAL NEEDS ACCOUNTS MAINTAINED FOR RESIDENTS OF THE SKILLED NURSING FACILITY. PART V, LINE 4: DURING 2020, IT WAS DETERMINED THAT THE AMOUNTS REPORTED IN PRIOR YEARS CONSIST OF DONOR RESTRICTED FUNDS AND DO NOT REPRESENT EITHER TEMPORARY OR PERMANENT ENDOWMENTS. THEREFORE, THESE FUNDS ARE NOT REQUIRED TO BE REPORTED IN SCHEDULE D, PART V AND THE BALANCE AS OF DECEMBER 31, 2020 WAS REDUCED TO ZERO. PART X, LINE 2: JRC, CJGH, CJNS, AND CJC ARE NONPROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON THEIR EXEMPT INCOME UNDER SECTION 501(A) OF THE IRC. 0 0 0 0 0 0 0 0 0 BARRY BERMAN CEO EMERITUS/TREASURER 0 712918 0 150000 0 22236 0 0 0 40376 0 925530 0 0 ADAM BERMAN PRESIDENT AND CEO 0 513619 0 200000 0 16141 0 0 0 47773 0 777533 0 0 ELIZABETH MULLEN COO AND CLERK 0 297133 0 0 0 0 0 0 0 24305 0 321438 0 0 RONILO ANGLO CHIEF CLINICAL OFFICER 0 257032 0 0 0 0 0 0 0 36299 0 293331 0 0 JENNIFER SANTERRE CFO 0 249822 0 0 0 0 0 0 0 36101 0 285923 0 0 AMY SANDERS DIRECTOR OF MARKETING 0 219489 0 0 0 0 0 0 0 20621 0 240110 0 0 KAREN PETRUCCELLI VP CLINICAL QUALITY IMPROVEMENT 0 214011 0 0 0 0 0 0 0 22093 0 236104 0 0 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 0 0 0 0 0 191585 0 0 0 16467 0 208052 0 0 AUSTIN AZETA DIRECTOR OF CLINICAL SERVICES 0 170874 0 0 0 0 0 0 0 20333 0 191207 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. CHELSEA JEWISH LIFECARE USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A MASS DEVELOPMENT FINANCE AGENCY 043431814 57584YSL4 2019-06-20 24664700 TO REFUND OLD BONDS, FUND CAPTIAL EXPENDITURE, PAY FOR COSTS OF ISSUANCE. 0 0 0 A 1909700 24664700 23566839 391875 79545 626441 2020 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 1 M&T BANK 3.500000000000 0 0 0 0 1 A 1 SUPPLEMENTAL INFORMATION THIS ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 06/20/2019. THE FOUR ORGANIZATIONS INVOLVED IN THE ISSUANCE ARE: JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE, INC. (EIN 04-2106768), CHELSEA JEWISH NORTH SHORE ASSISTED LIVING, INC. (EIN - 04-3274643), CHELSEA JEWISH GREEN HOUSE, INC. (EIN 04-3326727) AND CHELSEA JEWISH COMMUNITY, INC. (EIN 27-1756594). FORM 990, PART VI, SECTION A, LINE 2 ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, TREASURER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE, INC. EFFECTIVE SEPTEMBER 4, 2018. CHELSEA JEWISH LIFECARE, INC. PROVIDED MANAGEMENT SERVICES WHICH INCLUDED THE FOLLOWING RESPONSIBILITIES: 1) KEY PERSONNEL MANAGEMENT 2) PERSONNEL OVERSIGHT (EMPLOYEES & ADMINISTRATION) 3) FINANCIAL RESPONSIBILITIES 4) MANAGEMENT REPORTS 5) REGULATORY COMPLIANCE 6) QUALITY ASSURANCE 7) PURCHASING & CONTRACTING 8) BANK ACCOUNTS FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC., IS REQUIRED TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF THE MEMBER CHELSEA JEWISH LIFECARE, INC., IS REQUIRED BEFORE THE BOARD OF DIRECTORS' ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BY-LAWS OF THE CORPORATION OR THOSE OF THE AFFILIATES; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY AFFILIATE OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR AN AFFILIATE, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OR BY AN AFFILIATE OF ANY INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING; (C) TO APPROVE ANY BORROWING, GRANTING OF A SECURITY INTEREST BY THE CORPORATION OR BY AN AFFILIATE IN ANY ASSETS OF THE CORPORATION, THE GUARANTY OF ANY DEBT, AND THE GRANTING OF ANY MORTGAGE; (D) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION OR OF AN AFFILIATE TO ANY ENTITY OTHER THAN THE MEMBER; (E) TO APPROVE OR REMOVE DIRECTORS OR OFFICERS ELECTED BY THE CORPORATION OR BY ANY OF THE AFFILIATES; (F) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION OR THAT OF AN AFFILIATE OR ANY INVESTMENT IN ANOTHER ENTITY OF ANY TYPE; (G) TO APPROVE ANNUAL BUDGETS AND THE SELECTION OF KEY EXECUTIVES OF THE CORPORATION OR AN AFFILIATE; AND (H) TO APPOINT THE CORPORATION'S OR THE AFFILIATES' AUDITORS, ATTORNEYS OR OTHER BUSINESS ADVISORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S COMPLETE FORM 990 IS REVIEWED BY THE TOP MANAGEMENT PRIOR TO FILING WITH THE IRS. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE INSTRUCTED TO INFORM THE REST OF THE BOARD IF ANY CONFLICT OF INTEREST EXISTS PERTAINING TO THEIR MEMBERSHIP ON THE BOARD. ANY POTENTIAL CONFLICT OF INTEREST IS THEN DISCUSSED AND ASSESSED BY THE REMAINING BOARD MEMBERS. IF A CONFLICT EXISTS, IT MUST BE DISCLOSED AND HELD TO A HIGHER LEVEL OF SCRUTINY IN ORDER TO VERIFY THAT ALL TRANSACTIONS ARE AT ARMS-LENGTH. ANY BOARD MEMBER DEEMED TO HAVE A CONFLICT OF INTEREST WILL ABSTAIN FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. THE PRESIDENT AND CEO ARE RESPONSIBLE FOR OVERSEEING THAT THE CONFLICT OF INTEREST PROCESS TAKES PLACE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO IS PAID FROM A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE ARRANGES FOR A SALARY STUDY TO BE PERFORMED. THE STUDY INCLUDES THE EXECUTIVE SALARIES OF COMPARABLY-SIZED COMPANIES IN THE INDUSTRY. THE BOARD OF DIRECTORS THEN CONSIDERS THE FINDINGS OF THE STUDY IN SETTING THE CEO'S COMPENSATION. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. OFFICERS AND KEY EMPLOYEES ARE PAID FROM A RELATED ORGANIZATION. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED THROUGH THE USE OF SALARY STUDIES OR OTHER DATA AND ADJUSTED BASED ON THE EMPLOYEE'S YEARS OF EXPERIENCE AND RESPONSIBILITIES BY A RELATED ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE AND THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -205,877. CHANGE IN VALUE OF PLEDGES 36,334. FORM 990, PART V, LINE 2A: THIS ORGANIZATION USES A COMMON PAYMASTER, AS SUCH, ALL EMPLOYEES ARE LISTED UNDER THE COMMON PAYMASTER, CHELSEA JEWISH LIFECARE, INC. OF THE 1,292 EMPLOYEES PAID BY THE COMMON PAYMASTER, 408 EMPLOYEES HAS A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2024. JGS LIFECARE CORPORATION 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 GERIATRIC/NURSING PROVIDER MA 501(C)(3) LINE 7 CHELSEA JEWISH LIFECARE INC 0 JGS ADMINISTRATIVE SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043295014 ADMIN SUPPORT TO JEWISH GERIATRIC SERVICES MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 JEWISH NURSING HOME OF WESTERN MA INC 770 CONVERSE STREET LONGMEADOW MA 01106 043138403 SKILLED NURSING FACILITY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043399549 NON-CERTIFIED HOME HEALTH AGENCY MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH & HOSPICE CARE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 CHELSEA JEWISH LIFECARE INC 165 CAPTAINS ROW CHELSEA MA 02150 510141617 MANAGEMENT MA 501(C)(3) LINE 7 LEGACY LIFECARE INC 0 CHELSEA JEWISH COMMUNITY INC 165 CAPTAINS ROW CHELSEA MA 02150 271756594 HOMECARE AND HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH CHARITABLE FOUNDATION INC 240 LYNNFIELD STREET PEABODY MA 01960 261244471 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 12B, II CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH GREEN HOUSE INC 165 CAPTAINS ROW CHELSEA MA 02150 043326727 ASSISTED LIVING & NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC 240 LYNNFIELD STREET PEABODY MA 01960 043274643 ASSISTED LIVING MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES AND FUNDRAISING MA 501(C)(3) LINE 12A, I N/A 0 CHELSEA JEWISH NURSING HOME INC 165 CAPTAINS ROW CHELSEA MA 02150 042200583 NURSING HOME MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 ADMIRAL'S HILL ASSISTED LIVING CORP II 17 LAFAYETTE AVE CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 0 DEUTSCHES ALTENHEIM INC 2222 CENTRE STREET WEST ROXBURY MA 02132 042104144 SKILLED NURSING AND ADH AND AL MA 501(C)(3) LINE 10 LEGACY LIFECARE INC 0 JGS HOUSING SERVICE INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0