JEWISH NURSING HOME OF WESTERN MASS INC: Form 990, tax year 2010
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- Organization
- JEWISH NURSING HOME OF WESTERN MASS INC (EIN 04-3138403)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-08-12
- IRS object ID
- 201112289349301286
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-08-12T15:51:55-00:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043138403 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jewish Nursing Home of Western Massachusetts Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWI | NameControl |
| Phone | 4135676211 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 Converse Street | AddressLine1 |
| City | Longmeadow | City |
| State | MA | State |
| ZIP Code | 011061786 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Alan Rosenfeld | Name |
| Title | President | Title |
| Date Signed | 2011-08-10 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Sherry Giando Foster | Name |
| Phone | 8608777472 | Phone |
| Date Prepared | 2011-08-10 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Alan Rosenfeld | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 Converse Street | AddressLine1 |
| City | Longmeadow | City |
| State | MA | State |
| ZIP Code | 01106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17180159 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.jewishgeriatric.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | Operates a 200 bed Skilled Nursing Facility and Adult Day Care Center Operates a 200 bed Skilled Nursing Facility and Adult Day Care Center | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 373 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 17311003 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 17015566 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 453 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2718 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 163391 | OtherRevenuePriorYear |
| Other Revenue Current Year | 161875 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17474847 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17180159 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10627434 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10653369 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6745828 | OtherExpensePriorYear |
| Other Expenses Current Year | 6740670 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 17373262 | TotalExpensesPriorYear |
| Total Expenses Current Year | 17394039 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 101585 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -213880 | RevenuesLessExpensesCY |
| Total Assets BOY | 11179479 | TotalAssetsBOY |
| Total Assets EOY | 10324056 | TotalAssetsEOY |
| Total Liabilities BOY | 10628481 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9986938 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 550998 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 337118 | NetAssetsOrFundBalancesEOY |
| Mission Description | The home is a non-profit organization which owns and operates a 200 bed Skilled Nursing Facility and Adult Day Care Center | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 15117066 | Expense |
| Description | The home is a non-profit organization which owns and operates a 200 bed Skilled Nursing Facility and Adult Day Care Center | Description |
| Total Program Service Expense | 15117066 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Financial Stmt Attached | false | FinancialStmtAttached |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 373 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Jewish Geriatric Services Inc A Edw | NamePerson |
| Telephone Number | 4135676211 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 Converse Street | AddressLine1 |
| City | Longmeadow | City |
| State | MA | State |
| ZIP Code | 01106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | FormerFormer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| Alan S Rosenfeld | |||||||
| President | 040.00 | X | 0 | 275354 | 39540 | ||
| Stuart Anfang | |||||||
| Chairman | 001.00 | X | 0 | 0 | 0 | ||
| Michael Ginsburg | |||||||
| Treasurer | 001.00 | X | 0 | 0 | 0 | ||
| Donald Frank | |||||||
| Clerk | 001.00 | X | 0 | 0 | 0 | ||
| Linda M Donoghue | |||||||
| COO | 040.00 | X | 0 | 214350 | 23648 | ||
| Karen L Johnson | |||||||
| EVP HR | 040.00 | X | 0 | 133320 | 16388 | ||
| Thomas E Dybick | |||||||
| Former CFO | 040.00 | 0 | 142370 | 6366 | X | ||
| Udaya Jagadeesan MD | |||||||
| Medical Director | 040.00 | X | 0 | 185932 | 23011 | ||
| Carolyn Brown | |||||||
| Physician | 040.00 | 0 | 159245 | 15175 | X | ||
| Robert Petroff | |||||||
| Administrator | 040.00 | 0 | 105948 | 17661 | X | ||
| A Edward Roman Jr | |||||||
| CFO | 040.00 | X | 0 | 77752 | 5429 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 1294271 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 147218 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Nursing Home | 623000 | 16311665 | 16311665 |
| Day Care Revenue | 624100 | 618169 | 618169 |
| Meals Program | 624100 | 85732 | 85732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 17015566 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2718 | TotalRevenueColumn |
| Exclusion | $2,718 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| Misc Revenue | 900099 | 18827 | $18,827 | |
| Related Party Space Rental Income | 532000 | 130200 | 130200 | |
| Coffee, Beauty, Gift Shops | 453220 | 12848 | 12848 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 161875 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17180159 | TotalRevenueColumn |
| Related Or Exempt Function Income | 17158614 | RelatedOrExemptFunctionIncome |
| Exclusion | $21,545 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8557091 | Total |
| Program Services | 8397241 | ProgramServices |
| Management And General | 159850 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 254565 | Total |
| Program Services | 252339 | ProgramServices |
| Management And General | 2226 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1218871 | Total |
| Program Services | 1089449 | ProgramServices |
| Management And General | 129422 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 622842 | Total |
| Program Services | 600705 | ProgramServices |
| Management And General | 22137 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1782279 | Total |
| Management And General | 1782279 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39996 | Total |
| Management And General | 39996 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1024029 | Total |
| Program Services | 829895 | ProgramServices |
| Management And General | 194134 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -68433 | Total |
| Program Services | 21047 | ProgramServices |
| Management And General | -89480 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7040 | Total |
| Management And General | 7040 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1636339 | Total |
| Program Services | 1636339 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7889 | Total |
| Program Services | 6071 | ProgramServices |
| Management And General | 1818 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 497951 | Total |
| Program Services | 497951 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 961837 | Total |
| Program Services | 961837 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Licenses, Dues Subscriptions | 22732 | 2783 | 19949 |
| Equipment Rental Maintenance.. | 130079 | 125643 | 4436 |
| Food Activities | 695766 | 695766 | |
| Bad Debts Bank Fees | 3166 | 3166 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17394039 | Total |
| Program Services | 15117066 | ProgramServices |
| Management And General | 2276973 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 875563 | BOY |
| EOY | 269429 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1291258 | BOY |
| EOY | 1814226 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49090 | BOY |
| EOY | 49048 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 24198069 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16018033 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8945762 | BOY |
| EOY | 8180036 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17806 | BOY |
| EOY | 11317 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11179479 | BOY |
| EOY | 10324056 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1204232 | BOY |
| EOY | 1172859 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70108 | BOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8754141 | BOY |
| EOY | 8814079 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10628481 | BOY |
| EOY | 9986938 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550998 | BOY |
| EOY | 337118 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550998 | BOY |
| EOY | 337118 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11179479 | BOY |
| EOY | 10324056 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -213880 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
| Public Support Total170 | 0 | PublicSupportTotal170 |
| Public Support Pertcentage170 | 0.00000 | PublicSupportPertcentage170 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17170785 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17969707 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17866853 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17311003 | CurrentTaxYearMinus1Year |
| Current Tax Year | 17015566 | CurrentTaxYear |
| Total | 87333914 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17170785 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17969707 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17866853 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17311003 | CurrentTaxYearMinus1Year |
| Current Tax Year | 17015566 | CurrentTaxYear |
| Total | 87333914 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 87333914 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 12848 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5665 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 453 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2718 | CurrentTaxYear |
| Total | 21684 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 12848 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5665 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 453 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2718 | CurrentTaxYear |
| Total | 21684 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 160139 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 163391 | CurrentTaxYearMinus1Year |
| Current Tax Year | 161875 | CurrentTaxYear |
| Total | 485405 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17170785 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 17982555 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18032657 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 17474847 | CurrentTaxYearMinus1Year |
| Current Tax Year | 17180159 | CurrentTaxYear |
| Total | 87841003 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99420 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99610 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00020 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00020 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| Facts And Circumstances Test | Part III Line 12 Related Party Space Rental 130,200 Part III Line 12 Coffee, Beauty Gift Shoppes 12,848 Part III Line 12 Misc Revenue 18,827 | FactsAndCircumstancesTest |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Included On FS | false | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 281188 | OtherCostOrOtherBasis |
| Book Value | 178207 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15881537 | OtherCostOrOtherBasis |
| Depreciation | 10416352 | Depreciation |
| Book Value | 5465185 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3769599 | OtherCostOrOtherBasis |
| Depreciation | 2012874 | Depreciation |
| Book Value | 1756725 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4265745 | OtherCostOrOtherBasis |
| Depreciation | 3485826 | Depreciation |
| Book Value | 779919 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8180036 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to Affiliates | $7,928,090 |
| Estimated Third Party Payor Settlements | $829,103 |
| Funds Held in Trust | $56,886 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 8814079 | TotalOfAmounts |
| Total Revenue | 17180159 | TotalRevenue |
| Total Expenses | 17394039 | TotalExpenses |
| Excess Or Deficit For Year | -213880 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -213880 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 18426033 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 1245874 | OtherRevenues |
| Revenue Not Rptd F990 | 1245874 | RevenueNotRptdF990 |
| Revenue Subtotal | 17180159 | RevenueSubtotal |
| Total Revenue Per Form990 | 17180159 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 18639913 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1245874 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1245874 | ExpensesNotRptdF990 |
| Expenses Subtotal | 17394039 | ExpensesSubtotal |
| Total Expenses Per Form990 | 17394039 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| XII | 2d | User Fee Tax netted with Revenue 1,245,874 |
| XIII | 2d | User Fee Tax netted with Revenue 1,245,874 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| Comp Based On Related OrgsCompBasedOnRelatedOrgs | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|
| Alan S Rosenfeld | |||||
| 260834 | 7031 | 17150 | 15360 | 300375 | 303508 |
| Linda M Donoghue | |||||
| 207368 | 4800 | 15005 | 2844 | 230017 | 215115 |
| Thomas E Dybick | |||||
| 142347 | 4271 | 2095 | 148713 | 136321 | |
| Udaya Jagadeesan MD | |||||
| 192512 | 11156 | 11855 | 215523 | 243834 | |
| Carolyn Brown | |||||
| 160014 | 9555 | 5620 | 175189 | 170116 | |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Baystate Orthopedics | |||
| BOD Member | 412 | Medical Services | false |
| Grodsky Services Inc | |||
| Corporator | 5221 | General Contracting/Repairs | false |
| Raleigh Rug Company | |||
| Husband of COO | 730 | Carpeting | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990 Part VI | 11a | Process organization uses to review the Form 990 --- As part of its existing charter, the Audit Committee all independent members were asked by the Board to review required disclosures in the Form 990 and, if approved, recommend the return for filing. The CFO discussed in detail with the Audit Committee the preparation, completion and finalization of the Form 990 with emphasis on the newly required disclosures of Activities in furtherance of the organizations exempt purpose Governance, financial transactions among insiders and compensation Community benefit, bonds and corporate policies and procedures Disclosure of key governance, financial and mission policies. Based on its review and findings, the Audit Committee recommended the filing of the Form 990. A copy of the return is made available to all Board members post filing. |
| Form 990 Part VI | 12c | Process for monitoring compliance with conflicts of interest policy --- The Corporate Compliance Officer consistently monitors and enforces compliance with the conflict of interest policy through annual Corporate Compliance training and confirmations signed by all employees and by obtaining annual written confirmations from independent Board members. The policy states that employees or directors must seek guidance from appropriate management personnel prior to pursuing any business or personal activity that may constitute a conflict of interest. Actual or potential conflicts of interest must be disclosed to appropriate personnel. |
| Form 990 Part VI | 15a | Process for determining compensation of other officers and key employees --- The President and CEO determine the compensation of the senior officers considering their performance, experience and compensation studies for comparable positions. |
| Form 990 Part VI | 19 | Process of how organization makes its governing documents, conflict of interest policy and financial statement available to the public. These documents are available upon written request to the organization and on-line at the GuideStar.org website.Process organization uses to review the Form 990 --- As part of its existing charter, the Audit Committee all independent members were asked by the Board to review required disclosures in the Form 990 and, if approved, recommend the return for filing. The CFO discussed in detail with the Audit Committee the preparation, completion and finalization of the Form 990 with emphasis on the newly required disclosures of Activities in furtherance of the organizations exempt purpose Governance, financial transactions among insiders and compensation Community benefit, bonds, and corporate policies and procedures Disclosure of key governance, financial and mission policies. Based on its review and findings, the Audit Committee recommended the filing of the Form 990. A copy of the return is made available to all Board members post filing |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| Jewish Geriatric Services Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 042129128 | Geriatric/Nursing Provider | MA | 501 c3 | 9 | N/A | false |
| JGS Administrative Services Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 043295014 | Managerial Admin | MA | 501 c3 | 9 | N/A | false |
| JGS Housing Services Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 043321157 | Assisted Living | MA | 501 c3 | 9 | N/A | false |
| Spectrum Home and Hospice Care Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 043237982 | Patient Transistion | MA | 501 c3 | 9 | N/A | false |
| Spectrum Home Care Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 043399549 | NonCert Home Care | MA | 501 c3 | 9 | N/A | false |
| Genesis House Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 042817295 | Elderly Housing | MA | 501 c3 | 9 | N/A | false |
| Genesis House II Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 222611647 | Elderly Housing | MA | 501 c3 | 9 | N/A | false |
| Genesis House III Inc | ||||||||||
| 770 Converse Street | Longmeadow | MA | 01106 | 042817295 | Elderly Housing | MA | 501 c3 | 9 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |