2014-11-05T13:50:57-06:00 2013-12-31 420714325 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2013-01-01 042706070 LOOMIS COMMUNITIES INC LOOM 4135325325 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 MARGARET MANTONI CFO 4135325325 2014-11-05 1 LYNNE JOHNSON P00757336 6179129000 2013 2015-11-30 17:44:51Z DAVID W SCRUGGS 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 17538162 0 X WWW.LOOMISCOMMUNITIES.ORG X 1983 MA TO PROVIDE INDEPENDENT AND ASSISTED LIVING TO SENIORS. 15 14 0 15 0 0 67488 173101 14346554 14672236 1184614 2138507 477278 554318 16075934 17538162 6052 2800 0 0 7274573 7071417 0 0 2538 8674784 9866616 15955409 16940833 120525 597329 67989704 69926976 78135219 79190607 -10145515 -9263631 X THE MISSION OF THE LOOMIS ORGANIZATION IS TO ENRICH THE LIVES OF SENIORS BY PROVIDING A CONTINUUM OF HIGH QUALITY SERVICES WHICH PROMOTES INDEPENDENCE AND MEETS THE CHANGING NEEDS OF PEOPLE THROUGHOUT THE AGING PROCESS. 0 0 1914054 2386483 LOOMIS HOUSE RETIREMENT COMMUNITY PROVIDES INDEPENDENT AND ASSISTED LIVING HOUSING FOR THE ELDERLY. THE COMMUNITY CONSISTS OF 64 INDEPENDENT LIVING UNITS AND 13 ASSISTED LIVING UNITS. 5091501 2800 6421425 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. 2277297 1539752 LOOMIS CORPORATE MANAGEMENT PROVIDES MANAGERIAL AND ADMINISTRATIVE SERVICES TO RELATED ENTITIES. 3341635 4472024 PIONEER VALLEY LIVING CARE CENTER AT AMHERST, INC. PROVIDES HOUSING, HEALTH CARE, AND OTHER RELATED SERVICES THROUGH THE OPERATIONS OF A LIFE CARE RETIREMENT FACILITY CONSISTING OF 103 INDEPENDENT LIVING UNITS. 3341635 4472024 12624487 1 1 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X DAVID SCRUGGS 4135325325 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 GALE MCGLUNG DIRECTOR (UNTIL MAY 2013) 1.00 2.00 X 0 0 0 NANCY EDDY DIRECTOR 1.00 2.00 X 0 0 0 WAYNE GASS DIRECTOR (UNTIL MAY 2013) 1.00 2.00 X 0 0 0 NORMAN HALPERN DIRECTOR 1.00 2.00 X 0 0 0 DAVID HEALEY DIRECTOR 1.00 2.00 X 0 0 0 GREG SHEEHAN DIRECTOR 1.00 2.00 X 0 0 0 SARA LAWRENCE DIRECTOR 1.00 2.00 X 0 0 0 ANN MCINTOSH DIRECTOR 1.00 2.00 X 0 0 0 MEGHAN SULLIVAN DIRECTOR 1.00 2.00 X 0 0 0 VENUS ROBINSON VICE CHAIR 2.00 4.00 X 0 0 0 THOMAS SENECAL DIRECTOR 1.00 2.00 X 0 0 0 KAY SORDILLO CHAIR 2.00 4.00 X 0 0 0 MARY-ANNE STEARNS DIRECTOR 1.00 2.00 X 0 0 0 JOAN STEIGER DIRECTOR 1.00 2.00 X 0 0 0 BETSY MACMILLAN STEVENS DIRECTOR 1.00 2.00 X 0 0 0 TOM PRATT DIRECTOR 1.00 2.00 X 0 0 0 EDWARD STEIGER DIRECTOR 1.00 2.00 X 0 0 0 DAVID W SCRUGGS PRESIDENT & CEO 20.00 20.00 X 203494 0 13058 MARGARET R MANTONI CFO/TREASURER/ASST. CLERK 20.00 20.00 X 168764 0 20998 PETER CONNOR CLERK 2.00 4.00 X 0 0 0 KAREN JACKSON DIRECTOR OF OPERATIONS 40.00 0.00 X 151957 0 16512 524215 0 50568 3 0 1 0 SODEXHO INC PO BOX 360170 PITTSBURG PA 15251 FOOD SERVICE 1232480 RETIREMENT DYNAMICS PO BOX 667986 CHARLOTTE NC 28266 MARKETING SERVICES 403200 MOUNTAINVIEW LANDSCAPING & LAWNCARE 67 OLD JAMES STREET CHICOPEE MA 01020 LANDSCAPING SERVICES 230085 SECURITAS SECURITY SERVICES INC 2 CAMPUS DRIVE PARSIPPANY NJ 07054 SECURITY SERVICE 184528 INNOVATIVE ENVIRONMENTAL INC 200 WEST MAIN STREET VERNON CT 06066 MAINTENANCE SERVICES 152424 8 173101 173101 RESIDENT SERVICES 623000 12253395 12253395 MANAGEMENT FEES 561000 1539752 1539752 AMORTIZATION OF ENTRANCE FEES 623990 879089 879089 14672236 317948 317948 1820559 0 1820559 1820559 1820559 HOME CARE INCOME 623990 147448 147448 MEALS 722210 111092 111092 GUEST ROOM 721000 41506 41506 254272 254272 554318 17538162 14819684 0 2545377 2800 2800 574783 574783 5474863 4357608 1117255 76460 53931 22529 503278 410629 92649 442033 333280 108753 29952 29952 51152 51152 847730 800857 46873 852860 255527 597333 163927 163927 61776 8762 53014 1169969 1169969 23101 5807 17294 1075474 1075474 2385494 2385494 279341 2930 276411 OUTSIDE LABOR 1153591 1153591 FOOD 761952 761952 RESIDENT MEDICAL CARE 396467 396467 SUPPLIES AND EQUIPMENT 156268 156268 457562 368615 86409 2538 16940833 12624487 4313808 2538 3904908 2015846 213526 321401 210179 209237 66372058 30790693 36865309 35581365 14632514 16971595 12163268 14827532 67989704 69926976 1864037 1761357 55880842 55971486 18459900 19125836 1930440 2331928 78135219 79190607 X -14242591 -13674108 1334152 1571284 2762924 2839193 -10145515 -9263631 67989704 69926976 X 597329 245079 39476 X 0 1 X 1 0 X 1030573 60980 75113 67488 173101 1407255 9959141 10364376 10020535 14463583 14819684 59627319 10989714 10425356 10095648 14531071 14992785 61034574 0 0 0 61034574 452519 356673 350394 411403 317948 1888937 452519 356673 350394 411403 317948 1888937 99034 103080 102109 360249 406870 1071342 11541267 10885109 10548151 15302723 15717603 63994853 0.95370 0.94480 0.02950 0.03910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9262972 1196076 37266 10421782 7602097 760212 941868 41205 9262972 7844415 -216544 25774 7602097 8010585 21800 579273 767243 7844415 8270127 1030241 1289783 8010585 0.73090 0.16020 0.10890 0 1 0 2472612 2472612 57920693 26758846 31161847 4518235 3481401 1036834 1460518 550446 910072 35581365 DEFERRED EXPENSES, NET OF ACCUMULATED AMORTIZATION 1500610 DUE FROM LOOMIS SENIOR LIVING, INC. 5836053 ASSET LIMITED AS TO USE 4676565 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1219000 DUE FROM LOOMIS HOUSE, INC. 1595304 14827532 LIABILITY UNDER CHARITABLE GIFT ANNUITIES 86384 DUE TO LOOMIS HOUSE, INC. 1838344 REFUNDABLE DEPOSITS 407200 2331928 X 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 ORGANIZATION FOLLOWS THE FASB ASC 740, "INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITION AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. X X X 0 0 0 1 1 1 1 0 0 DAVID W SCRUGGS PRESIDENT & CEO 195674 0 7347 0 473 0 6149 0 6909 0 216552 0 0 0 MARGARET R MANTONI CFO/TREASURER/ASST. CLERK 158778 0 9710 0 276 0 5236 0 15762 0 189762 0 0 0 KAREN JACKSON DIRECTOR OF OPERATIONS 143914 0 7283 0 760 0 4669 0 11843 0 168469 0 0 0 PART I, LINE 5 THE VARIABLE COMPENSATION PACKAGE FOR THE CEO, CFO, DIRECTOR OF OPERATIONS, MARKETING DIRECTOR, DEVELOPMENT DIRECTOR AND THE ADMINISTRATORS INCLUDE A PERCENTAGE FOR ACHIEVING BUDGETS, WHICH HAVE A REVENUE COMPONENT TO THEM. THE COMPENSATION IS NOT TIED DIRECTLY TO REVENUE ON ITS OWN. PART I, LINE 6 THE VARIABLE COMPENSATION PACKAGE FOR THE CEO, CFO, DIRECTOR OF OPERATIONS, MARKETING DIRECTOR, DEVELOPMENT DIRECTOR AND THE ADMINISTRATORS INCLUDE A PERCENTAGE FOR ACHIEVING BUDGETS, WHICH ARE BASED ON NET EARNINGS. THE COMPENSATION IS NOT TIED DIRECTLY TO NET EARNINGS ON ITS OWN. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE 93 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 15 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 11 THE COMPLETED FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. 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 ITSELF, 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 OPERATIONS, DIRECTOR OF MARKETING, DIRECTOR OF DEVELOPMENT, AND THE ADMINISTRATORS 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 -36,793. CHANGE IN VALUE IN INTEREST IN BENEFICIAL PERPETUAL TRUSTS 76,269. LOOMIS HOUSE INC 298 JARVIS AVENUE HOLYOKE MA 01040 042108366 NURSING HOME MA 501(C)(3) LINE 9 N/A 0 LOOMIS SENIOR LIVING INC 246 NORTH MAIN STREET SOUTH HADLEY MA 01075 043314106 INDEPENDENT & ASSISTED LIVING FACILITIES MA 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1