CHESTNUT HEALTH AND REHABILITATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: CHESTNUT HEALTH AND REHABILITATION (EIN 45-0699932)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-08-10
IRS object ID: 201542229349301809
Schema version: 2014v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-08-10T13:16:08-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	593070669	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOORE STEPHENS LOVELACE PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	311 PARK PLACE BLVD SUITE 100	AddressLine1Txt
City	CLEARWATER	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33759	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	450699932	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHESTNUT HEALTH AND REHABILITATION GROUP INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHES	BusinessNameControlTxt
Phone	2153466454	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1665 PALM BEACH LAKES BLVD NO 600	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALAN SILVERMAN	PersonNm
Person Title	OFFICER	PersonTitleTxt
Phone	5618017600	PhoneNum
Signature	2015-08-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KURT A ALTER CPA	PreparerPersonNm
PTIN	P00059492	PTIN
Phone	7275314477	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALAN SILVERMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1665 PALM BEACH LAKES BLVD NO 600	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$50,248,681	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	THE ENTITY IS ORGANIZED AND OPERATED FOR THE PROVISION OF SHORT AND LONG-TERM STAYS OFFERING POST ACUTE AND REHABILITATION SERVICES. THE ORGANIZATION PROVIDES THESE SERVICES BY PROVIDING ROOM AND BOARD, NURSING SERVICES, HEALTHCARE, THERAPY, RESIDENT SERVICES AND SECURITY AT AN AFFORABLE COST. THE ORGANIZATION STRIVES TO PROVIDE OPEN, DIVERSE, AND CARING ENVIRONMENTS FOR RESIDENTS, FAMILY MEMBERS AND STAFF.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	1643	TotalEmployeeCnt
Total Volunteers	90	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$2,102,135	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$47,478,733	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$360	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$667,453	CYOtherRevenueAmt
PY Total Revenue	$0	PYTotalRevenueAmt
CY Total Revenue	$50,248,681	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$23,724,455	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$0	PYOtherExpensesAmt
CY Other Expenses	$25,010,296	CYOtherExpensesAmt
PY Total Expenses	$0	PYTotalExpensesAmt
CY Total Expenses	$48,734,751	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,513,930	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,499	TotalAssetsBOYAmt
Total Assets EOY	$29,987,402	TotalAssetsEOYAmt
Total Liabilities BOY	$53,138	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$28,524,111	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$50,639	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,463,291	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ENTITY IS ORGANIZED AND OPERATED FOR THE PROVISION OF SHORT AND LONG-TERM STAYS OFFERING POST ACUTE AND REHABILITATION SERVICES. THE ORGANIZATION PROVIDES THESE SERVICES BY PROVIDING ROOM AND BOARD, NURSING SERVICES, HEALTHCARE, THERAPY, RESIDENT SERVICES AND SECURITY AT AN AFFORABLE COST. THE ORGANIZATION STRIVES TO PROVIDE OPEN, DIVERSE, AND CARING ENVIRONMENTS FOR RESIDENTS, FAMILY MEMBERS AND STAFF.	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$43,145,544	ExpenseAmt
Revenue	$48,146,186	RevenueAmt
Desc	THE ORGANIZATION OPERATES SKILLED NURSING FACILITIES LOCATED IN MASSACHUSETTS, CONNECTICUT, NEW HAMPSHIRE, AND RHODE ISLAND, WITH A CAPACITY OF 1405 BEDS, DEDICATED AND COMMITTED TO PROVIDING REHABILITATION AND SHORT AND LONG TERM NURSING AND MEDICAL CARE OF PATIENTS AND RESIDENTS THE ORGANIZATION PROVIDES NUMEROUS ACTIVITIES AND PROGRAMS INCORPORATING AND PROMOTING FAMILY ACTIVITIES AND INVOLVEMENT WITH RESIDENTS AND STAFF THESE ACTIVITIES PROMOTE A NORMALIZED ENVIRONMENT.	Desc
Total Program Service Expenses	$43,145,544	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	87	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1643	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KANE FINANCIAL SERVICES CO JENNIFER BOTTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5612234232	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1665 PALM BEACH LAKES BLVD SUITE	AddressLine1Txt
City	WEST PALM BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33401	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ALAN SILVERMAN
DIRECTOR	2.00	Yes (X)	Yes (X)	$75,000	$0	$0
ALLEN BRECHT
DIRECTOR	2.00	Yes (X)		$8,000	$0	$0
LOUISE SEIFERT
DIRECTOR	2.00	Yes (X)		$8,000	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$91,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
REHABCARE
PO BOX 503534	ST LOUIS	MO	63150	REHABILITATION	$2,342,870
HEALTHCARE SERVICES GROUP INC
3220 TILLMAN DR STE 300	BENSALEM	PA	19020	HOUSEKEEPING AND LAUNDRY	$1,504,672
KANE FINANCIAL SERVICES
1675 PALM BEACH LAKES BLVD STE 800	WEST PALM BEACH	FL	33401	FINANCIAL SERVICES	$1,077,317
HYBRIS CH HEALTH SERVICES
1675 PALM BEACH LAKES BLVD STE 900	WEST PALM BEACH	FL	33401	CONSULTING	$957,057
CONSULTING SUPPORT SERVICES LLC
1675 PALM BEACH LAKES BLVD STE 800	WEST PALM BEACH	FL	33401	CONSULTING	$799,934

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,102,135	AllOtherContributionsAmt
Total Contributions	$2,102,135	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RESIDENT SERVICE	Desc
Business	623000	BusinessCd
Total Revenue Column	$47,478,733	TotalRevenueColumnAmt
Related Or Exempt Func Income	$47,478,733	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$47,478,733	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$360	TotalRevenueColumnAmt
Exclusion	$360	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	623000	BusinessCd
Total Revenue Column	$667,453	TotalRevenueColumnAmt
Related Or Exempt Func Income	$667,453	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$667,453	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,248,681	TotalRevenueColumnAmt
Related Or Exempt Func Income	$48,146,186	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$360	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$91,000	TotalAmt
Management And General	$91,000	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$19,896,182	TotalAmt
Program Services	$18,108,953	ProgramServicesAmt
Management And General	$1,787,229	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,982,499	TotalAmt
Program Services	$1,651,452	ProgramServicesAmt
Management And General	$331,047	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,754,774	TotalAmt
Program Services	$1,633,102	ProgramServicesAmt
Management And General	$121,672	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$341,941	TotalAmt
Management And General	$341,941	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$8,237,833	TotalAmt
Program Services	$6,800,581	ProgramServicesAmt
Management And General	$1,437,252	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$78,437	TotalAmt
Program Services	$19,738	ProgramServicesAmt
Management And General	$58,699	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$490,872	TotalAmt
Program Services	$50,029	ProgramServicesAmt
Management And General	$440,843	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$472,982	TotalAmt
Program Services	$10,724	ProgramServicesAmt
Management And General	$462,258	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,474,978	TotalAmt
Program Services	$5,464,358	ProgramServicesAmt
Management And General	$10,620	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$268,233	TotalAmt
Program Services	$2,128	ProgramServicesAmt
Management And General	$266,105	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$111	TotalAmt
Management And General	$111	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$69,050	TotalAmt
Program Services	$69,050	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$103,942	TotalAmt
Program Services	$94,587	ProgramServicesAmt
Management And General	$9,355	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$899,312	TotalAmt
Program Services	$818,374	ProgramServicesAmt
Management And General	$80,938	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STATE QUALITY ASSESSMEN	$3,179,024	$3,179,024
FOOD	$1,294,918	$1,287,547	$7,371
PHARMACY	$1,186,627	$1,186,627
EQUIPMENT RENTAL	$851,087	$835,616	$15,471

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,060,949	TotalAmt
Program Services	$1,933,654	ProgramServicesAmt
Management And General	$127,295	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,734,751	TotalAmt
Program Services	$43,145,544	ProgramServicesAmt
Management And General	$5,589,207	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,499	BOYAmt
EOY	$318,800	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$21,806,357	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,904,751	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$702,878	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$18,060	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$684,818	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$5,272,676	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,499	BOYAmt
EOY	$29,987,402	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$5,053,076	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$53,138	BOYAmt
EOY	$4,000,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$16,209,269	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$3,261,766	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$53,138	BOYAmt
EOY	$28,524,111	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$50,639	BOYAmt
EOY	$1,463,291	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$50,639	BOYAmt
EOY	$1,463,291	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,499	BOYAmt
EOY	$29,987,402	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,513,930	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$2,102,135	CurrentTaxYearAmt
Total	$2,102,135	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year	$47,478,733	CurrentTaxYearAmt
Total	$47,478,733	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$49,580,868	CurrentTaxYearAmt
Total	$49,580,868	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$49,580,868	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$360	CurrentTaxYearAmt
Total	$360	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year	$360	CurrentTaxYearAmt
Total	$360	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$667,453	CurrentTaxYearAmt
Total	$667,453	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year	$50,248,681	CurrentTaxYearAmt
Total	$50,248,681	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind
Public Support CY509	0.98670	PublicSupportCY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$0	BeginningBalanceAmt
Additions During Year	$414,932	AdditionsDuringYearAmt
Ending Balance	$414,932	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$423,511	OtherCostOrOtherBasisAmt
Depreciation	$2,941	DepreciationAmt
Book Value	$420,570	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$159,522	OtherCostOrOtherBasisAmt
Depreciation	$5,282	DepreciationAmt
Book Value	$154,240	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$119,845	OtherCostOrOtherBasisAmt
Depreciation	$9,837	DepreciationAmt
Book Value	$110,008	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$684,818	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS	$4,828,852
PROPERTY TAX ESCROW	$107,206
DEFERRED FINANCING COST	$336,618

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,272,676	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ESTIMATED THIRD PARTY PAYOR SETTLEMENTS	$56,000
ACCRUED EMPLOYEE COMPENSATION AND BENEFITS	$1,699,815
ACCRUED STATE BED ASSESSMENTS	$1,505,951

Field	Value	IRS element (for citing)
Total Liability	$3,261,766	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$50,248,681	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$50,248,681	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$50,248,681	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$48,734,751	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$48,734,751	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$48,734,751	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 1B:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION OFFERS CASH MANAGEMENT SERVICES TO ITS RESIDENTS. THESE FUNDS REMAIN THE SOLE PROPERTY OF THE RESIDENTS AND ARE DISBURSED AS REQUESTED. THE ORGANIZATION HAS A FIDUCIARY DUTY OF ACCOUNTABILITY FOR THESE FUNDS AND REMAINS ONLY A CUSTODIAN.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	THE ORGANIZATION OPERATES SKILLED NURSING FACILITIES LOCATED IN PENNSYLVANIA, MASSACHUSETTS, CONNECTICUT, NEW HAMPSHIRE, AND RHODE ISLAND, WITH A CAPACITY OF 1405 BEDS, DEDICATED AND COMMITTED TO PROVIDING REHABILITATION AND SHORT AND LONG TERM NURSING AND MEDICAL CARE OF PATIENTS AND RESIDENTS THE ORGANIZATION PROVIDES NUMEROUS ACTIVITIES AND PROGRAMS INCORPORATING AND PROMOTING FAMILY ACTIVITIES AND INVOLVEMENT WITH RESIDENTS AND STAFF THESE ACTIVITIES PROMOTE A NORMALIZED ENVIRONMENT.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	THE RETURN IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM, AND IS REVIEWED BY THE ORGANIZATION'S BOARD PRESIDENT AND CONSULTING COMPANY. A FINAL DRAFT OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATIONS CONFLICT OF INTEREST POLICY IS CONTAINED IN THE EMPLOYEE HANDBOOK. THE POLICY EXTENDS TO THE ORGANIZATION'S OFFICERS AND DIRECTORS. THE ORGANIZATION'S BOARD OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ITS ANNUAL DISCLOSURE PROCESS. THE BOARD REVIEWS ACTUAL CONFLICTS THAT ARE IDENTIFIED AND PROHIBITS OFFICERS AND DIRECTORS FROM VOTING ON MATTERS WHERE ACTUAL CONFLICTS EXIST.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS HAS THE AUTHORITY TO FIX THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES. THE COMPENSATION LEVELS ARE SET BASED ON CONSULTATION WITH THE CONSULTING COMPANY. ALL PARTIES ARE INDEPENDENT WITH RESPECT TO THE COMPENSATION DECISIONS. COMPENSATION LEVELS ARE SET BASED ON CURRENT MARKET CONDITIONS, THE ECONOMY AND FUNDING SOURCES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	MEDICAL & SOCIAL SERVICES: PROGRAM SERVICE EXPENSES 81,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,518. CONSULTING: PROGRAM SERVICE EXPENSES 1,030,194. MANAGEMENT AND GENERAL EXPENSES 335,901. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,366,095. REHABILITATION: PROGRAM SERVICE EXPENSES 3,906,342. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,906,342. HOUSEKEEPING & LAUNDRY: PROGRAM SERVICE EXPENSES 1,504,813. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,504,813. LAB & X-RAY: PROGRAM SERVICE EXPENSES 221,720. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 221,720. TRANSPORTATION: PROGRAM SERVICE EXPENSES 5,835. MANAGEMENT AND GENERAL EXPENSES 11,744. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,579. OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 11,338. MANAGEMENT AND GENERAL EXPENSES 139,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 151,258. FINANCIAL SERVICE CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 949,687. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 949,687. TEMP LABOR - NURSING: PROGRAM SERVICE EXPENSES 27,242. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,242. ACTIVITIES: PROGRAM SERVICE EXPENSES 11,579. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,579.
FORM 990, PART XII, LINE 2C	OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT: THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT IS ASSUMED BY THE GOVERNING BODY. THIS PROCESS HAS NOT CHANGED IN ANY WAY FROM THE PRIOR YEAR.