Civic Intelligence

Spectrum Home Care Inc.

990 • Fiscal year 2017 • EIN 04-3399549

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

770 Converse StreetLongmeadow, MA 01106-1786

(413) 567-6211

Siviq Scores

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

Liabilities / Assets

99th percentile

16.35x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

3.11x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

11th percentile

-32%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$223,792

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 121.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

37th percentile

-3.9%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$35,121

Down $1,442 (-3.9%) from 2016

Net Assets

Down

-$539,203

Down $58,501 (-12%) from 2016

Liabilities

Up

$574,324

Up $57,059 (+11%) from 2016

Revenue

Down

$184,759

Down $32,145 (-15%) from 2016

Expenses

Down

$243,260

Down $45,464 (-16%) from 2016

Net Income

Up

-$58,501

Up $13,319 (+19%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2010: $51,471Liabilities 2010: $187,904Net Assets 2010: -$136,4332010Assets 2011: $42,476Liabilities 2011: $218,929Net Assets 2011: -$176,4532011Assets 2012: $33,767Liabilities 2012: $238,201Net Assets 2012: -$204,4342012Assets 2013: $33,752Liabilities 2013: $308,625Net Assets 2013: -$274,8732013Assets 2014: $34,973Liabilities 2014: $381,629Net Assets 2014: -$346,6562014Assets 2015: $34,259Liabilities 2015: $443,141Net Assets 2015: -$408,8822015Assets 2016: $36,563Liabilities 2016: $517,265Net Assets 2016: -$480,7022016Assets 2017: $35,121Liabilities 2017: $574,324Net Assets 2017: -$539,2032017Assets 2018: $26,611Liabilities 2018: $631,448Net Assets 2018: -$604,8372018Assets 2019: $13,058Liabilities 2019: $651,008Net Assets 2019: -$637,9502019Assets 2020: $12,916Liabilities 2020: $650,408Net Assets 2020: -$637,4922020Assets 2021: $15,132Liabilities 2021: $2,748Net Assets 2021: $12,3842021Assets 2022: $18,364Liabilities 2022: $5,980Net Assets 2022: $12,3842022Assets 2023: $11,972Liabilities 2023: $6,399Net Assets 2023: $5,5732023Assets 2024: $11,669Liabilities 2024: $6,435Net Assets 2024: $5,2342024

Highlighted filing

2017

Assets$35,121
Liabilities$574,324
Net Assets-$539,203

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $316,5942010Expenses 2011: $323,8592011Expenses 2012: $334,8522012Revenue 2013: $274,095Expenses 2013: $344,534Net Income 2013: -$70,4392013Revenue 2014: $236,921Expenses 2014: $308,704Net Income 2014: -$71,7832014Revenue 2015: $215,102Expenses 2015: $277,328Net Income 2015: -$62,2262015Revenue 2016: $216,904Expenses 2016: $288,724Net Income 2016: -$71,8202016Revenue 2017: $184,759Expenses 2017: $243,260Net Income 2017: -$58,5012017Revenue 2018: $195,918Expenses 2018: $261,552Net Income 2018: -$65,6342018Revenue 2019: $81,487Expenses 2019: $116,953Net Income 2019: -$35,4662019Revenue 2020: $0Expenses 2020: -$458Net Income 2020: $4582020Revenue 2021: $0Expenses 2021: $229Net Income 2021: -$2292021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $6,811Net Income 2023: -$6,8112023Revenue 2024: $0Expenses 2024: $339Net Income 2024: -$3392024

Highlighted filing

2017

Revenue$184,759
Expenses$243,260
Net Income-$58,501
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$184,759
Mission and Program Overview

Mission

To provide care to elderly people in their homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$19,430$25,308▲ $5,878
Cash and Non-Interest-Bearing Accounts$17,133$9,813▼ $7,320
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$36,563$35,121▼ $1,442
Liabilities
Other Liabilities$499,422$556,528▲ $57,106
Accounts Payable and Accrued Expenses$17,843$17,796▼ $47
Total Liabilities$517,265$574,324▲ $57,059
Net Assets / Fund Balance
Unrestricted Net Assets$-480,702$-539,203▼ $58,501
Total Net Assets Fund Balance$-480,702$-539,203▼ $58,501
Total Liabilities and Net Assets / Fund Balance$36,563$35,121▼ $1,442

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$8,600$8,600
Compensation and Service Providers

Employees

NameTitleOtherTotal
Stephen McphersonInterim CEO (as of 9/7/17)$52,432$52,432

Board Members and Trustees

NameTitle
Martin BaickerPresident & CEO (to 9/15/17)
Alan BullockBoard Member
Richard ChaseBoard Member
Robert BaevskyBoard Member
Beth ChagueCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$184,759
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-58,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$184,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,456
Total Revenue per Audited Statements
$183,303
Total Revenue per Form 990
$184,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$186,430
Other Expenses$56,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,313$17,896-$165,209
Fees for Services Management-$38,318-$38,318
Payroll Taxes$11,256$1,933-$13,189
Travel$9,362--$9,362
Other Employee Benefits-$5,176-$5,176
Fees for Services Other-$4,330-$4,330
Pension Plan Contributions$2,055$801-$2,856
Office Expenses$240$1,839-$2,079
Occupancy-$1,200-$1,200
Other Expenses$1,456$85-$85
Total Functional Expenses$171,682$71,578$0$243,260

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$243,260
Expenses per Audited Statements$241,804
Total Expenses per Audited Statements$241,804
Expenses Not Reported on Financial Statements$1,456
Other Expense Adjustments$1,456
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$556,528
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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 A, Line 2

The officers listed in part vii, section a (martin baicker, beth chague, and stephen mcpherson) have a business relationship among each other due to their employment by a related organization, of which martin baicker is a board member.

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

The form 990 was reviewed and approved by management before filing, and a copy was reviewed by the board members after filing.

Form 990, Part VI, Section B, Line 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, Section B, Line 15

Compensation of top management is paid by a related organization. The human resources committee and the board of directors of the related organization review and approve compensation of top management. The process includes a compensation study, deliberation by the committee, and final approval from both the human resources committee and the board of directors.

Form 990, Part VI, Section C, Line 19

The 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.

Filing and Contact Details

Filer

Filer Name
Spectrum Home Care Inc
EIN
04-3399549
Phone
4135676211
Address
770 CONVERSE STREET, LONGMEADOW, MA 01106-1786

Signing Officer

Name
RUDY D'AGOSTINO
Title
Treasurer
Phone
4135676211
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
RUDY D'AGOSTINO
Formed
1997
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
3
Employees
18
Volunteers
0

Preparer

Firm
BLUM SHAPIRO & COMPANY PC CPA'S
Address
ONE INTERNATIONAL PLACE 16TH FLOOR, BOSTON, MA 02110
Preparer
Laura J Kenney
Phone
8605614000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management believes that no uncertain tax positions exist as of december 31, 2017. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

BAD DEBT EXPENSE -1,456.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

BAD DEBT EXPENSE 1,456.

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0232750
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0270725
IRS990ScheduleA/Total509Grp/TotalAmt01119361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0184759
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0216904
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0215102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0236921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0274095
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01127781
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08600
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01456
IRS990ScheduleD/ExpensesSubtotalAmt0241804
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt01456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0556528
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherRevenueAmt0-1456
IRS990ScheduleD/RevenueNotReportedAmt0-1456
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0184759
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2017. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT EXPENSE -1,456.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BAD DEBT EXPENSE 1,456.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0243260
IRS990ScheduleD/TotalLiabilityAmt0556528
IRS990ScheduleD/TotalRevenuePerForm990Amt0184759
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0183303
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0241804
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0223792
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1184460
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt15630
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARTIN BAICKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BETH CHAGUE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO (TO 9/15/17)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0223792
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1190090
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE TOP MANAGEMENT AND FINANCIAL OFFICIALS ARE COMPENSATED BY A RELATED ORGANIZATION. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION: A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR A COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS LISTED IN PART VII, SECTION A (MARTIN BAICKER, BETH CHAGUE, AND STEPHEN MCPHERSON) HAVE A BUSINESS RELATIONSHIP AMONG EACH OTHER DUE TO THEIR EMPLOYMENT BY A RELATED ORGANIZATION, OF WHICH MARTIN BAICKER IS A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS REVIEWED AND APPROVED BY MANAGEMENT BEFORE FILING, AND A COPY WAS REVIEWED BY THE BOARD MEMBERS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF TOP MANAGEMENT IS PAID BY A RELATED ORGANIZATION. THE HUMAN RESOURCES COMMITTEE AND THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION REVIEW AND APPROVE COMPENSATION OF TOP MANAGEMENT. THE PROCESS INCLUDES A COMPENSATION STUDY, DELIBERATION BY THE COMMITTEE, AND FINAL APPROVAL FROM BOTH THE HUMAN RESOURCES COMMITTEE AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt7JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt8JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JGS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1JGS ADMINISTRATIVE SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2JGS HOUSING SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3JEWISH NURSING HOME OF WESTERN MASSACHUSETTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4SPECTRUM HOME HEALTH AND HOSPICE CARE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5GENESIS HOUSE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6GENESIS HOUSE II INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7GENESIS HOUSE III INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8GENESIS LIFECARE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9GENESIS LIFECARE III
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042129128
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1043295014
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2043321157
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3043138403
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4043237982
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5042817295
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6222611647
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7000739159
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN8812041419
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt8501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt9501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA

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.$0.12$0.06$0.05$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.06$0.00$0.07$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.06$0.12$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.12$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.13$6.50$6.37$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.13$6.51$6.38$0.81$1.17$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.27$6.31$6.05$1.96$2.62$0.66
2017Detailed filing. Detailed filing data is available for this year.$0.35$5.74$5.39$1.85$2.43$0.59
2016Detailed filing. Detailed filing data is available for this year.$0.37$5.17$4.81$2.17$2.89$0.72
2015Detailed filing. Detailed filing data is available for this year.$0.34$4.43$4.09$2.15$2.77$0.62
2014Detailed filing. Detailed filing data is available for this year.$0.35$3.82$3.47$2.37$3.09$0.72
2013Detailed filing. Detailed filing data is available for this year.$0.34$3.09$2.75$2.74$3.45$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$2.38$2.04$3.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$2.19$1.76$3.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$1.88$1.36$3.17