2025-11-14T13:55:09-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 043274643 CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC CHEL 9785324411 240 LYNNFIELD STREET PEABODY MA 01960 JENNIFER SANTERRE CFO 9785324411 2025-11-11 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-11-11 2024 2025-03-06 01:10:19Z HARRIET & RALPH KAPLAN ESTATES ADAM BERMAN 240 LYNNFIELD STREET PEABODY MA 01960 11014917 0 X WWW.CHELSEAJEWISH.ORG X 1995 MA THE ORGANIZATION'S MISSION IS TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS. 5 1 0 1 0 0 0 200 9306244 10683410 48728 -50161 198163 259235 9553135 10892684 0 0 0 0 4442851 4545354 0 0 0 4137094 4430666 8579945 8976020 973190 1916664 19127912 19260662 15717405 13920627 3410507 5340035 TO ENRICH THE LIFE OF EACH OF OUR RESIDENTS AND PROGRAM PARTICIPANTS SO THAT EACH MAY CONTINUE TO LIVE HIS OR HER LIFE WITH A SENSE OF MEANING AND PURPOSE. WE PROVIDE ASSISTED LIVING UNITS FOR OUR TENANTS. 0 0 7043375 10942645 ASSISTED LIVING - OPERATIONS OF A 134-UNIT ASSISTED LIVING FACILITY IN PEABODY, MA. 40 UNITS WERE SPECIALLY DESIGNED AND DESIGNATED FOR CARE SPECIALIZING IN MEMORY ISSUES. 7043375 1 0 0 1 0 0 0 0 0 1 1 0 0 1 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 X 35 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 & CEO 1.00 39.00 X X 0 729760 47773 ELIZABETH MULLEN COO & 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 KAREN PETRUCELLI 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 MARIA CHAMPA CHIEF HUMAN RESOURCE OFFICER 1.00 39.00 X 0 191585 16467 0 3294670 264368 0 0 1 0 MILANO INDUSTRIES 599 NORTH AVE WAKEFIELD MA 01880 CONSTRUCTION 253083 GABOPAINTING LLC 39 HIGHLAND STREET WOBURN MA 01801 PAINTING SERVICES 166911 LC ANDERSON HVACR 15 SOLIDERS FIELD PLACE BRIGHTON MA 02315 HVAC SERVICES 131225 3 200 200 PATIENT SERVICE REVENUE 623990 10683410 10683410 10683410 72072 72072 122233 -122233 -122233 -122233 MISCELLANEOUS INCOME 900099 259235 259235 259235 10892684 10942645 0 -50161 3995127 3482442 512685 239910 209123 30787 310317 270495 39822 647497 647497 10439 10439 43043 43043 7708 7708 11153 6714 4439 156436 94170 62266 29834 17959 11875 481058 481058 1300 783 517 6482 3902 2580 341753 341753 714439 714439 164708 164708 PURCHASED SERVICES 742636 447046 295590 FOOD EXPENSE 714305 714305 MISCELLANEOUS EXPENSE 152453 91773 60680 MEDICAL SUPPLIES 98937 98937 106485 68476 38009 8976020 7043375 1932645 0 1068324 880603 216711 252585 287730 232909 24290973 12474398 12066762 11816575 1899145 2094999 3589240 3982991 19127912 19260662 609306 847420 54515 285201 10996764 10711338 1500000 1125000 2556820 951668 15717405 13920627 X 3195419 5124947 215088 215088 3410507 5340035 19127912 19260662 X 1916664 101097 -88233 X 0 1 X 1 0 X 24958 680722 719260 200 1425140 7415980 7300551 7824550 9306244 10683410 42530735 -300000 -300000 7440938 7681273 8543810 9306244 10683610 43655875 24958 22582 7970 55510 0 24958 22582 7970 55510 43600365 59732 46442 70240 59492 72072 307978 59732 46442 70240 59492 72072 307978 7500670 7727715 8614050 9365736 10755682 43963853 0.99170 0.99220 0.00700 0.00640 X 0 0 0 0 0 0 0 0 1 389 389 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. 215088 215088 215088 215088 215088 215088 215088 215088 218209 3121 215088 1.00000 0 0 1926935 1926935 19881683 10201492 9680191 2425325 2271772 153553 57030 1134 55896 11816575 DUE FROM RELATED PARTY 3717612 INTEREST RATE SWAP AGREEMENT 265379 3982991 SECURITY DEPOSITS 745859 DUE TO RELATED PARTIES 205809 951668 X PART V, LINE 4: CHELSEA JEWISH NORTH SHORE FOUNDATION TRANSFERRED AN ENDOWMENT FUND TO THE ORGANIZATION DURING 2019. THE BOARD OF DIRECTORS HAS CLASSIFIED THIS ENDOWMENT AND RELATED APPRECIATION/DEPRECIATION IN ACCORDANCE WITH MASSACHUSETTS GENERAL LAW UNDER SECTION 180A. UNDER MASSACHUSETTS LAW, UNLESS EXPLICITLY STATED OTHERWISE BY THE DONOR, THE REALIZED AND UNREALIZED APPRECIATION ON INVESTMENTS OF PERMANENTLY RESTRICTED ASSETS OF MASSACHUSETTS PUBLIC CHARITIES SHOULD, UNTIL APPROPRIATED PURSUANT TO PROPER GOVERNING BOARD ACTION, BE CLASSIFIED IN THE FINANCIAL STATEMENTS AS NET ASSETS WITH DONOR RESTRICTIONS. ANNUALLY, THE ORGANIZATION USES THE NET APPRECIATION OF THE ENDOWMENT FOR ITS RESTRICTED PURPOSE IN ACCORDANCE WITH THE DONOR'S RESTRICTION. THE ORGANIZATION INVESTS ENDOWMENT FUNDS IN ACCORDANCE WITH ITS INVESTMENT POLICY. THIS POLICY IS DESIGNED TO PRESERVE THE VALUE OF THE PORTFOLIO. 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 & CEO 0 513619 0 200000 0 16141 0 0 0 47773 0 777533 0 0 ELIZABETH MULLEN COO & 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 PETRUCELLI 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 DEVELOPEMENT FINANCE AGENCY 043431814 57584YSL4 2019-06-20 11760087 TO REFUND OLD BONDS, FUND CAPITAL EXPENDITURE, AND FUND COSTS OF ISSUANCE 0 0 0 A 908375 11760087 11236629 186845 37927 298686 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 SCHEDULE K, SUPPLEMENTAL INFORMATION THE ORGANIZATION IS REPORTING THEIR RESPECTIVE SHARE OF THE $54,725,000 BOND ISSUED ON 6/20/2019. 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 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, 118 EMPLOYEES HAD A PORTION OR ALL OF THEIR TIME ALLOCATED TO THIS ORGANIZATION DURING 2024. 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 EFFECTIVE JANUARY 1,2017. 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 DIRECTOR'S ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BYLAWS OF THE CORPORATION; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY SUBSIDIARY OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OF THE CORPORATION OF AN INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING, WHICH INTEREST, IN THE CASE OF A FOR-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR EQUITY INTEREST THEREIN, OR, IN THE CASE OF A NON-PROFIT ENTITY, REPRESENTS TWENTY-FIVE PERCENT (25%) OR MORE OF THE VOTING POWER THEREOF OR MEMBERSHIP INTEREST THEREIN;' (C) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION TO ANY ENTITY OTHER THAN THE MEMBER OR ITS SUBSIDIARIES; (D) TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION; (E) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION; AND (F) TO APPOINT THE CORPORATION'S AUDITORS. 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 ORGANIZATION'S CEO IS PAID BY 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. 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 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 -88,233. 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 & HOSPICE MA 501(C)(3) LINE 10 CHELSEA JEWISH LIFECARE INC 0 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 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 LEGACY LIFECARE INC 240 LYNNFIELD STREET PEABODY MA 01960 223102199 SUPPORT SERVICES & FUNDRAISING MA 501(C)(3) LINE 12A, I 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 0 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 0 ADMIRAL'S HILL ASSISTED LIVING CORP II 165 CAPTAINS ROW CHELSEA MA 02150 043538833 ASSISTED LIVING MA 501(C)(3) PF CHELSEA JEWISH LIFECARE INC 0 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 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 JGS HOUSING SERVICES INC 770 CONVERSE STREET LONGMEADOW MA 01106 043321157 ASSISTED LIVING MA 501(C)(3) LINE 10 JGS LIFECARE CORPORATION 0 SPECTRUM HOME HEALTH & HOSPICE 770 CONVERSE STREET LONGMEADOW MA 01106 043237982 HOME HEALTH & HOSPICE CARE 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 DEUTSCHES ALTHENHEIM INC 2222 CENTRE STREET WEST ROXBURY MA 02132 042104144 SKILLED NURSING & ADH & AL MA 501(C)(3) LINE 10 LEGACY LIFECARE INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0