Civic Intelligence

Salem Community Corporation

EIN 04-2696489 • 501(c)3 • Worcester, MA

Profile

The organization's mission is to enhance the well-being, independence and personal fulfillment of its residents and other seniors by providing excellent housing, health, wellness and supportive services consistent with the caring spirit of the founding churches.

Refreshing map…

65 Briarwood CircleWorcester, MA 01606

www.briarwoodretirement.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.15x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

3.20x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

29th percentile

-1.2%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$161,804

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

Asset Growth

28th percentile

0.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

4.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$73,937,014

Up $307,297 (+0.4%) from 2023

Liabilities

Up

$85,295,065

Up $905,802 (+1.1%) from 2023

Net Assets

Down

-$11,358,051

Down $598,505 (-5.6%) from 2023

Revenue

Up

$26,620,822

Up $1,137,270 (+4.5%) from 2023

Expenses

Down

$26,938,007

Down $49,346 (-0.2%) from 2023

Net Income

Up

-$317,185

Up $1,186,616 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0-$50MAssets 2010: $45,615,440Liabilities 2010: $58,145,402Net Assets 2010: -$12,529,9622010Assets 2011: $45,384,750Liabilities 2011: $58,898,331Net Assets 2011: -$13,513,5812011Assets 2012: $44,883,009Liabilities 2012: $58,519,969Net Assets 2012: -$13,636,9602012Assets 2013: $45,376,822Liabilities 2013: $58,050,760Net Assets 2013: -$12,673,9382013Assets 2014: $45,491,200Liabilities 2014: $57,016,979Net Assets 2014: -$11,525,7792014Assets 2015: $45,884,075Liabilities 2015: $57,223,685Net Assets 2015: -$11,339,6102015Assets 2016: $46,560,953Liabilities 2016: $56,531,108Net Assets 2016: -$9,970,1552016Assets 2017: $47,360,069Liabilities 2017: $55,407,017Net Assets 2017: -$8,046,9482017Assets 2018: $49,528,421Liabilities 2018: $58,443,237Net Assets 2018: -$8,914,8162018Assets 2019: $68,098,832Liabilities 2019: $77,509,744Net Assets 2019: -$9,410,9122019Assets 2020: $70,932,425Liabilities 2020: $81,197,484Net Assets 2020: -$10,265,0592020Assets 2021: $69,833,808Liabilities 2021: $79,426,050Net Assets 2021: -$9,592,2422021Assets 2022: $72,117,974Liabilities 2022: $82,698,739Net Assets 2022: -$10,580,7652022Assets 2023: $73,629,717Liabilities 2023: $84,389,263Net Assets 2023: -$10,759,5462023Assets 2024: $73,937,014Liabilities 2024: $85,295,065Net Assets 2024: -$11,358,0512024

Highlighted filing

2024

Assets$73,937,014
Liabilities$85,295,065
Net Assets-$11,358,051

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $13,966,3562010Expenses 2011: $14,181,0262011Expenses 2012: $15,347,2092012Revenue 2013: $14,657,254Expenses 2013: $14,922,651Net Income 2013: -$265,3972013Revenue 2014: $15,618,259Expenses 2014: $14,957,764Net Income 2014: $660,4952014Revenue 2015: $14,956,264Expenses 2015: $14,858,517Net Income 2015: $97,7472015Revenue 2016: $15,533,186Expenses 2016: $15,027,885Net Income 2016: $505,3012016Revenue 2017: $16,477,849Expenses 2017: $15,526,030Net Income 2017: $951,8192017Revenue 2018: $17,075,174Expenses 2018: $16,230,847Net Income 2018: $844,3272018Revenue 2019: $17,602,159Expenses 2019: $17,354,409Net Income 2019: $247,7502019Revenue 2020: $20,357,157Expenses 2020: $20,406,463Net Income 2020: -$49,3062020Revenue 2021: $20,062,867Expenses 2021: $21,274,508Net Income 2021: -$1,211,6412021Revenue 2022: $22,944,953Expenses 2022: $24,201,197Net Income 2022: -$1,256,2442022Revenue 2023: $25,483,552Expenses 2023: $26,987,353Net Income 2023: -$1,503,8012023Revenue 2024: $26,620,822Expenses 2024: $26,938,007Net Income 2024: -$317,1852024

Highlighted filing

2024

Revenue$26,620,822
Expenses$26,938,007
Net Income-$317,185

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$73.9$85.3$11.4$26.6$26.9$0.32
2023Summary only. Only limited summary data is available for this year.$73.6$84.4$10.8$25.5$27.0$1.50
2022Summary only. Only limited summary data is available for this year.$72.1$82.7$10.6$22.9$24.2$1.26
2021Summary only. Only limited summary data is available for this year.$69.8$79.4$9.59$20.1$21.3$1.21
2020Summary only. Only limited summary data is available for this year.$70.9$81.2$10.3$20.4$20.4$0.05
2019Summary only. Only limited summary data is available for this year.$68.1$77.5$9.41$17.6$17.4$0.25
2018Summary only. Only limited summary data is available for this year.$49.5$58.4$8.91$17.1$16.2$0.84
2017Summary only. Only limited summary data is available for this year.$47.4$55.4$8.05$16.5$15.5$0.95
2016Summary only. Only limited summary data is available for this year.$46.6$56.5$9.97$15.5$15.0$0.51
2015Summary only. Only limited summary data is available for this year.$45.9$57.2$11.3$15.0$14.9$0.10
2014Summary only. Only limited summary data is available for this year.$45.5$57.0$11.5$15.6$15.0$0.66
2013Summary only. Only limited summary data is available for this year.$45.4$58.1$12.7$14.7$14.9$0.27
2012Summary only. Only limited summary data is available for this year.$44.9$58.5$13.6$15.3
2011Summary only. Only limited summary data is available for this year.$45.4$58.9$13.5$14.2
2010Summary only. Only limited summary data is available for this year.$45.6$58.1$12.5$14.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$32,526,608
Mission and Program Overview

Mission

The organization's mission is to enhance the well-being, independence and personal fulfillment of its residents and other seniors by providing excellent housing, health, wellness and supportive services consistent with the caring spirit of the founding churches.

To provide housing and support to its residents and other seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$47,221,136$45,212,960▼ $2,008,176
Investments in Publicly Traded Securities$9,256,164$13,447,230▲ $4,191,066
Cash and Non-Interest-Bearing Accounts$8,358,944$7,238,910▼ $1,120,034
Accounts Receivable$2,582,733$2,298,859▼ $283,874
Prepaid Expenses and Deferred Charges$481,355$415,549▼ $65,806
Savings and Temporary Cash Investments$545,064$91,215▼ $453,849
Total Assets$73,629,717$73,937,014▲ $307,297
Other Assets Total$5,184,321$5,232,291▲ $47,970
Liabilities
Tax Exempt Bond Liabilities$39,194,647$38,111,226▼ $1,083,421
Other Liabilities$33,991,402$34,765,778▲ $774,376
Deferred Revenue$8,469,449$9,669,673▲ $1,200,224
Accounts Payable and Accrued Expenses$2,733,765$2,748,388▲ $14,623
Total Liabilities$84,389,263$85,295,065▲ $905,802
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,843,076$3,118,238▲ $275,162
Net Assets Without Donor Restrictions$-13,602,622$-14,476,289▼ $873,667
Total Net Assets Fund Balance$-10,759,546$-11,358,051▼ $598,505
Total Liabilities and Net Assets / Fund Balance$73,629,717$73,937,014▲ $307,297

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,116,523$30,554,177$62,670,700
Leasehold Improvements$7,450,643$9,551,753$17,002,396
Equipment$2,419,260$4,227,611$6,646,871
Land$2,694,607-$2,694,607
Other Land Buildings$531,927-$531,927
Other Assets Org$5,169,442--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,843,077$125,433▲ $335,158$185,429$3,118,239
2023$2,531,398$224,796▲ $308,415$221,532$2,843,077
2022$2,671,719$1,058,780▼ $410,334$788,767$2,531,398
2021$2,674,595$442,061▲ $320,736$765,673$2,671,719
2020$2,208,167$277,305▲ $280,753$91,630$2,674,595
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa FergusonNursing AdministratorFT$125,752$36,052$161,804
Patricia Foley-martelNursing Home AdministratorFT$134,830$26,469$161,299
Holly StevensControllerFT$117,673$27,149$144,822
Nancy BeginSales and MarketingFT$119,002$24,826$143,828
Danielle RuthDirector of SalesFT$122,129$2,486$124,615

Board Members and Trustees

NameTitle
Gail MorganPresident
Karen JohnsonVice President
Anita ThomasDirector
Dr Sarah McgeeDirector
Emily StarrDirector
Garth JohnsonDirector
Joseph WettonDirector
Karin CianceDirector
Paul FavulliDirector
Peter SmithDirector
Richard WhittenDirector
Robert LongdenDirector
Susan DurhamDirector
Natalya LeshchinerCFO/treasurer
Louis SwanClerk

Highest Paid Contractors

ContractorServicesLocationCompensation
Rogerson CommunitiesManagement CompanyONE FLORENCE STREET, Boston, MA 02131$861,492
National Facility ServicesMaintenance68 TADMUCK ROAD, Westford, MA 01886$830,354
Performance HealthcareHousekeeping47 RIVER STREET, Wellesley, MA 02481$645,578
Trilogy Health ServicesAgency - RehabPO 74590, Cleveland, OH 44194$494,146
Twomagnets Dba Clipboard HealthAgency - Nursing StaffingPO BOX 103125, Pasadena, CA 91189$445,584
Revenue and Support

Revenue Composition

Contributions and Grants
$127,539
Program Service Revenue
$24,115,922
Investment Income
$1,961,683
Other Revenue
$415,678
All Other Contributions
$65,512
Change in Net Assets
$-317,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,620,821
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,237
Total Revenue per Audited Statements
$26,625,058
Total Revenue per Form 990
$26,620,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,979,160
Salaries, Compensation, and Employee Benefits$10,958,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,621,721$768,465-$9,390,186
Depreciation Depletion$3,417,228--$3,417,228
Interest$1,879,742--$1,879,742
Occupancy$1,161,818$288,822-$1,450,640
Fees for Services Other$1,142,075$283,915-$1,425,990
All Other Expenses$746,898$180,189-$927,087
Fees for Services Management$723,515$179,863-$903,378
Other Employee Benefits$743,557$89,226-$832,783
Payroll Taxes$657,034$78,844-$735,878
Other Expenses$523,887$130,236-$654,123
Office Expenses$422,635$105,065-$527,700
Insurance$281,566$69,996-$351,562
Information Technology$211,981$52,697-$264,678
Fees for Services Accounting$72,792$18,096-$90,888
Advertising$45,118$11,216-$56,334
Fees for Service Investment Mgmnt Fees$18,699$4,648-$23,347
Conferences and Meetings$16,145$4,013-$20,158
Fees for Services Legal$10,220$2,541-$12,761
Travel$4,857$1,208-$6,065
Total Functional Expenses$23,879,041$3,058,966$0$26,938,007

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,223,563
Expenses per Audited Statements$26,938,007
Total Expenses per Form 990$26,938,007
Expenses Not Reported on Form 990$285,556
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,971
Fundraising Gross Income$28,865
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$90,892$28,865$4,950$23,915
Total Events$90,892$28,865$30,971$-2,106
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Resident Refundable Entrance Fees$32,876,178
Refundable Deposits$1,885,863
Other Liabilities$3,737

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMassachusetts Development Finance Agency2022-05-09$40,345,948SERIES 2022 BONDS

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$40,345,948$36,565,161$2,380,000$805,906

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Salem community corporation hired rogerson communities to run the day to day program operations and business affairs of the community through the executive director and cfo position. Rogerson payroll reimbursement for andrew freilich, executive director through management company, was $207,424.59 for 2024. Rogerson payroll reimbursement for andrew freilich, chief financial officer through management company, was $276,206.02 for 2024.

Form 990, Part VI, Section A, Line 6

The membership shall consist of not less than ten (10) representatives of the first baptist church of worcester, massachusetts, and not less than ten (10) representatives of the salem covenant church of worcester, massachusetts. In addition to the representatives of the two churches, the members annually at their annual meeting may fix an additional number of members who are not representative of either church and may elect the additional number of members so fixed.

Form 990, Part VI, Section A, Line 7B

The board of trustees shall consists of a minimum of two (2) representative of the first baptist church of worcester ma and who are not residents of briarwood and a minimum of two (2) representatives of the salem covenant church of worcester, ma and who are not resident of briarwood, whenever feasible in the judgement of the governance committee. The board of trustees shall also include three (3) residents of briarwood and not less than seven (7) members form the greater worcester community.

Form 990, Part VI, Section A, Line 7B

A trustee may be suspended or removed (a) with or without cause by vote of a majority of the members than in office or (b) with cause by vote of a majority of the trustees then in office.

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

The board of members on the finance committee are given drafts for review upon their review, if any questions arise, they discuss with the cfo/controller. If further clarifications is needed, the organizations outside accountants are consulted. Management will review a draft of the form 990 upon preparation and give approval before it is filed.

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

The executive director serves as the compliance officer. All services involving contracts with the corporation will be reviewed and approved by the executive director. All members of the corporation and managers involved in corporate purchases will complete an annual disclosure and conflict of interest document to assure all professional, business and personal relationships that may affect purchasing or service to residents are identified.

Form 990, Part VI, Section B, Line 15

Currently, the executive director is outsourced from the management company, rogerson communities, who determines salary based on services provided. Typically, the executive director is interviewed and selected by the board of directors and the finance committee. Prior to making the compensation offer, human resources conducts a market review of current salary ranges for ccrc/nursing centers in the greater worcester area. Upon completion of the survey, the board determines a compensation package and makes the offer. Annually the board conducts an evaluation and review of the executive director and determines a percentage increase based on the review.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request from the organization's business office.

Filing and Contact Details

Filer

Filer Name
Salem Community Corporation
EIN
04-2696489
Phone
5088522670
Address
65 BRIARWOOD CIRCLE, WORCESTER, MA 01606

Signing Officer

Name
Natalyal Leshchiner
Title
Chief Financial Officer
Phone
5088522670
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalyal Leshchiner
Formed
1974
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
325
Volunteers
100

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
66 HUDSON BLVD E SUITE 2200, NEW YORK, NY 10001
Preparer
Mary-evelyn Antonetti
Phone
2126976900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior year.

Financial Statement Notes

PART II, LINE 9:

Included in land in fixed assets

PART IV, LINE 1B:

Salem community corporation has custody of accounts for patients. The amounts are expended by patients at their request

PART V, LINE 4:

The organization has received donor-restricted contributions, which have been accounted for as net assets with donor restrictions that are perpetual in nature. The principal amount of the contribution is required to be maintained, with the income being available for restricted purposes. The organization maintains these donor-restricted contributions in two separate endowment funds, the residents assistance fund and the woodbury fund. Net assets with purpose restrictions represent gains and losses on the above endowment funds. In addition, net assets with purpose restrictions include purpose restricted gifts to: establish a fund to underwrite advance fees; pay for administration training costs; purchase a generator; develop memory support care; fund library uses.

PART X, LINE 2:

Salem community corporation is a nonprofit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal income taxes on related income pursuant to section 501(a) of the internal revenue code. Mountain street was organized as a limited liability company. As such, mountain street is considered a disregarded entity for tax purposes. The corporation accounts for uncertainty in income tax positions by applying a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has analyzed the tax positions taken and has concluded that as of december 31, 2024 and 2023, there are no tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The corporation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods pending or in progress.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 254,584. Fundraising expense 30,972.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 254,584. Fundraising expense 30,972.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

BAD DEBT EXPENSE

Raw XML AppendixShowing 400 of 840 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/ContractorCompensationGrp/ServicesDesc4AGENCY - NURSING STAFFING
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IRS990/Desc0THE ORGANIZATION'S PROGRAM SERVICES INCLUDE THE OPERATION OF AN 82-BED NURSING HOME, KNOLLWOOD NURSING CENTER AND A 228-UNIT CONTINUING CARE RETIREMENT AND ASSISTED LIVING FACILITY, BRIARWOOD COMMUNITY, IN WORCESTER AND WEST BOYLSTON, MASSACHUSETTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN DURHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1PETER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD WHITTEN
IRS990/Form990PartVIISectionAGrp/PersonNm3KAREN JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4PAUL FAVULLI
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IRS990/Form990PartVIISectionAGrp/PersonNm13KARIN CIANCE
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IRS990/Form990PartVIISectionAGrp/PersonNm16PATRICIA FOLEY-MARTEL
IRS990/Form990PartVIISectionAGrp/PersonNm17DANIELLE RUTH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14CFO/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15NURSING ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16NURSING HOME ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF SALES
IRS990/Form990PartVIISectionAGrp/TitleTxt18SALES AND MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt19CONTROLLER
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IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO ENHANCE THE WELL-BEING, INDEPENDENCE AND PERSONAL FULFILLMENT OF ITS RESIDENTS AND OTHER SENIORS BY PROVIDING EXCELLENT HOUSING, HEALTH, WELLNESS AND SUPPORTIVE SERVICES CONSISTENT WITH THE CARING SPIRIT OF THE FOUNDING CHURCHES.
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IRS990/OtherExpensesGrp/Desc0REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1DIETARY
IRS990/OtherExpensesGrp/Desc2SUPPLIES
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0TENANT REIMBURSEMENTS
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