Civic Intelligence

Visiting Nurse Assn of Eastern Mass

990 • Fiscal year 2021 • EIN 04-2104935

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 05, 2022

259 Lowell StreetSomerville, MA 02144

(617) 776-9800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.67x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.73x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

11th percentile

-18%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

95th percentile

$310,754

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

34th percentile

2.6%

Faster asset growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-0.8%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,630,416

Up $65,880 (+2.6%) from 2020

Net Assets

Down

$860,300

Down $679,217 (-44%) from 2020

Liabilities

Up

$1,770,116

Up $745,097 (+73%) from 2020

Revenue

Down

$2,419,936

Down $18,939 (-0.8%) from 2020

Expenses

Up

$2,866,044

Up $231,431 (+8.8%) from 2020

Net Income

Down

-$446,108

Down $250,370 (-128%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,283,645Liabilities 2010: $402,389Net Assets 2010: $1,881,2562010Assets 2011: $2,274,229Liabilities 2011: $101,391Net Assets 2011: $2,172,8382011Assets 2012: $2,396,124Liabilities 2012: $133,807Net Assets 2012: $2,262,3172012Assets 2013: $2,539,732Liabilities 2013: $198,332Net Assets 2013: $2,341,4002013Assets 2014: $2,540,002Liabilities 2014: $174,004Net Assets 2014: $2,365,9982014Assets 2015: $2,662,253Liabilities 2015: $204,269Net Assets 2015: $2,457,9842015Assets 2016: $2,422,089Liabilities 2016: $72,600Net Assets 2016: $2,349,4892016Assets 2017: $2,610,142Liabilities 2017: $248,369Net Assets 2017: $2,361,7732017Assets 2018: $2,359,400Liabilities 2018: $214,695Net Assets 2018: $2,144,7052018Assets 2019: $2,107,679Liabilities 2019: $372,424Net Assets 2019: $1,735,2552019Assets 2020: $2,564,536Liabilities 2020: $1,025,019Net Assets 2020: $1,539,5172020Assets 2021: $2,630,416Liabilities 2021: $1,770,116Net Assets 2021: $860,3002021Assets 2022: $3,413,010Liabilities 2022: $2,573,783Net Assets 2022: $839,2272022Assets 2023: $1,980,760Liabilities 2023: $666,482Net Assets 2023: $1,314,2782023Assets 2024: $2,418,741Liabilities 2024: $1,065,118Net Assets 2024: $1,353,6232024

Highlighted filing

2021

Assets$2,630,416
Liabilities$1,770,116
Net Assets$860,300

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,762,5922010Revenue 2011: $2,156,476Expenses 2011: $1,864,894Net Income 2011: $291,5822011Expenses 2012: $1,770,7702012Revenue 2013: $1,938,697Expenses 2013: $1,859,614Net Income 2013: $79,0832013Revenue 2014: $2,358,481Expenses 2014: $2,246,921Net Income 2014: $111,5602014Revenue 2015: $2,766,574Expenses 2015: $2,674,588Net Income 2015: $91,9862015Revenue 2016: $2,651,306Expenses 2016: $2,759,801Net Income 2016: -$108,4952016Revenue 2017: $2,699,368Expenses 2017: $2,687,084Net Income 2017: $12,2842017Revenue 2018: $2,577,028Expenses 2018: $2,794,096Net Income 2018: -$217,0682018Revenue 2019: $2,961,387Expenses 2019: $3,370,837Net Income 2019: -$409,4502019Revenue 2020: $2,438,875Expenses 2020: $2,634,613Net Income 2020: -$195,7382020Revenue 2021: $2,419,936Expenses 2021: $2,866,044Net Income 2021: -$446,1082021Revenue 2022: $4,199,381Expenses 2022: $4,220,454Net Income 2022: -$21,0732022Revenue 2023: $4,451,699Expenses 2023: $4,093,181Net Income 2023: $358,5182023Revenue 2024: $6,401,903Expenses 2024: $6,362,558Net Income 2024: $39,3452024

Highlighted filing

2021

Revenue$2,419,936
Expenses$2,866,044
Net Income-$446,108
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 5, 2022
Return Version
2021v4.2
Gross Receipts
$2,419,936
Mission and Program Overview

Mission

To provide comprehensive, high-quality home healthcare to the community to all who need services within our financial resources and through the generosity of the communities served by the vna.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,293,795$1,208,782▼ $85,013
Accounts Receivable$700,882$446,366▼ $254,516
Cash and Non-Interest-Bearing Accounts$7,001$156,476▲ $149,475
Prepaid Expenses and Deferred Charges$16,604$20,600▲ $3,996
Land, Buildings, and Equipment, Net$22,796$16,864▼ $5,932
Total Assets$2,564,536$2,630,416▲ $65,880
Other Assets Total$523,458$781,328▲ $257,870
Liabilities
Other Liabilities$435,787$1,127,404▲ $691,617
Mortgage Notes Payable Secured by Investment Property$450,000$600,000▲ $150,000
Accounts Payable and Accrued Expenses$139,232$42,712▼ $96,520
Total Liabilities$1,025,019$1,770,116▲ $745,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,539,517$860,300▼ $679,217
Total Net Assets Fund Balance$1,539,517$860,300▼ $679,217
Total Liabilities and Net Assets / Fund Balance$2,564,536$2,630,416▲ $65,880

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,864$185,540$202,404
Other Assets Org$781,328--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jacob SauerbornCFO$143,149$143,149

Board Members and Trustees

NameTitle
Fran GayronChairperson
Linda S CornellPresident/CEO
Elizabeth MinassianVice Chairperson
Joan LandersDirector
Robert DitucciDirector
ELLEN O'BRIENSecretary
Shipley MasonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,425
Program Service Revenue
$2,376,034
Investment Income
$30,477
Other Revenue
$0
All Other Contributions
$13,425
Change in Net Assets
$-446,108

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,419,936
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,419,936
Total Revenue per Form 990
$2,419,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,288,539
Other Expenses$577,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,445,236$474,564-$1,919,800
Other Employee Benefits$148,837$76,437-$225,274
Payroll Taxes$110,560$32,905-$143,465
Office Expenses-$142,282-$142,282
Fees for Services Management$111,387--$111,387
Occupancy-$48,000-$48,000
Information Technology$41,514--$41,514
Travel$18,735--$18,735
Insurance-$18,668-$18,668
Interest$18,375--$18,375
Fees for Services Accounting-$14,400-$14,400
Depreciation Depletion$10,481--$10,481
Other Expenses$29,859$9,278-$9,278
Total Functional Expenses$2,049,510$816,534$0$2,866,044

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,866,044
Total Expenses per Audited Statements$2,866,044
Total Expenses per Form 990$2,866,044
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,107,404
Estimated Final Settlements Due to 3rd Party$20,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board of directors meets at a regularly scheduled board meeting and will review the 990 followed by a vote to approve.

Form 990, Part VI, Section B, Line 12C

All directors and officers are required to annually disclose any conflicts of interest. The transactions and activities of the organization are monitored on an ongoing basis by management, the board of directors and board appointed committees. Any conflicts that arise are dealt with according to the organization's detailed conflict of interest policies.

Form 990, Part VI, Section B, Line 15

The executive personnel committee meets annually to review comparable salaries and form 990's of similar organizations and submits this information to the full board of directors for review and approval of executive compensation.

Form 990, Part VI, Section C, Line 19

The organization makes it's form 990, governing documents, conflict of interest policy, and financial statements available to the public upon request as well as the massachusetts attorney general's, "guidestar and "the foundation center" websites.

Filing and Contact Details

Filer

Filer Name
Visiting Nurse Association of
EIN
04-2104935
Phone
6177769800
Address
259 LOWELL STREET, SOMERVILLE, MA 02144

Signing Officer

Name
Linda Cornell
Title
President/CEO
Phone
6177769800
Signed
2022-11-05

Organization Details

Principal Officer
Linda Cornell
Formed
1906
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Eric Mahoney
Phone
6172629898
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year

Financial Statement Notes

PART X, LINE 2:

Vnaem has evaluated the tax positions taken in its previously filed returns and those expected to be taken in its 2021 returns and believes they are more-likely-than-not of being sustained if examined by federal or state tax authorities. At december 31, 2021, vnaem believes that it has no uncertain tax positions within any of its open tax returns (2018-2020).

Raw XML AppendixShowing 400 of 590 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc0NET PATIENT SERVICE RE
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01524733
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1849154
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01524733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1849154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22147
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt017692
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012621
IRS990/PYOtherExpensesAmt0515592
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02408562
IRS990/PYRevenuesLessExpensesAmt0-195738
IRS990/PYSalariesCompEmpBnftPaidAmt02119021
IRS990/PYTotalExpensesAmt02634613
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02438875
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-446108
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02376034
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01293795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01208782
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017692
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01369
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt051402
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030477
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014277
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018626
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012888
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt088889
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02376034
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02407938
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02945741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02543836
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02676440
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012949989
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030477
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014277
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018626
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012888
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt088889
IRS990ScheduleA/InvestmentIncomeCYPct00.00680
IRS990ScheduleA/InvestmentIncomePYPct00.00590
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0624
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05355
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0335
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06314
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99270
IRS990ScheduleA/PublicSupportPY509Pct00.99360
IRS990ScheduleA/PublicSupportTotal509Amt013001391
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02389459
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02425630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02947110
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02553047
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02686145
IRS990ScheduleA/Total509Grp/TotalAmt013001391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02419936
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02438875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02961387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02577028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02699368
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013096594
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt016864
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0185540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0202404
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02866044
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0781328
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11107404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED FINAL SETTLEMENTS DUE TO 3RD PARTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02419936
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0VNAEM HAS EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS 2021 RETURNS AND BELIEVES THEY ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. AT DECEMBER 31, 2021, VNAEM BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN TAX RETURNS (2018-2020).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016864
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0781328
IRS990ScheduleD/TotalExpensesPerForm990Amt02866044
IRS990ScheduleD/TotalLiabilityAmt01127404
IRS990ScheduleD/TotalRevenuePerForm990Amt02419936
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02419936
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02866044
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0230983
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt065000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014771
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LINDA S CORNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0310754
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE PERSONNEL COMMITTEE MEETS ANNUALLY TO REVIEW COMPARABLE SALARIES AND FORM 990'S OF SIMILAR ORGANIZATIONS AND SUBMITS THIS INFORMATION TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL OF EXECUTIVE COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS MEETS AT A REGULARLY SCHEDULED BOARD MEETING AND WILL REVIEW THE 990 FOLLOWED BY A VOTE TO APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DIRECTORS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST. THE TRANSACTIONS AND ACTIVITIES OF THE ORGANIZATION ARE MONITORED ON AN ONGOING BASIS BY MANAGEMENT, THE BOARD OF DIRECTORS AND BOARD APPOINTED COMMITTEES. ANY CONFLICTS THAT ARISE ARE DEALT WITH ACCORDING TO THE ORGANIZATION'S DETAILED CONFLICT OF INTEREST POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE PERSONNEL COMMITTEE MEETS ANNUALLY TO REVIEW COMPARABLE SALARIES AND FORM 990'S OF SIMILAR ORGANIZATIONS AND SUBMITS THIS INFORMATION TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL OF EXECUTIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS WELL AS THE MASSACHUSETTS ATTORNEY GENERAL'S, "GUIDESTAR AND "THE FOUNDATION CENTER" WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0043385242
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1853007737
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TO PROMOTE THE ACTIVITIES ASSOCIATED WITH CURRENT AND FUTURE ASSISTED LIVING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$1.07$1.35$6.40$6.36$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.67$1.31$4.45$4.09$0.36
2022Detailed filing. Detailed filing data is available for this year.$3.41$2.57$0.84$4.20$4.22$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.63$1.77$0.86$2.42$2.87$0.45
2020Detailed filing. Detailed filing data is available for this year.$2.56$1.03$1.54$2.44$2.63$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.37$1.74$2.96$3.37$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.21$2.14$2.58$2.79$0.22
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.25$2.36$2.70$2.69$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.07$2.35$2.65$2.76$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.20$2.46$2.77$2.67$0.09
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.54$0.17$2.37$2.36$2.25$0.11
2013Detailed filing. Detailed filing data is available for this year.$2.54$0.20$2.34$1.94$1.86$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.13$2.26$1.77
2011Summary only. Only limited summary data is available for this year.$2.27$0.10$2.17$2.16$1.86$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.40$1.88$1.76