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Nonprofiteer
← HEBREW SENIORLIFE INC

Form 990 for tax year 2023

Filed by HEBREW SENIORLIFE INC.

Totals

Total revenue
$29,812,104
Total expenses
$29,375,821
Contributions and grants received
$4,476,439
Grants paid
$124,311
Program service revenue
$9,161,085
Investment income
$9,960,934
Other revenue
$6,213,646
Total assets, end of year
$332,383,415
Total liabilities, end of year
$19,396,171
Net assets or fund balances, end of year
$312,987,244
Program services expenses (Part IX)
$23,947,233
Management and general expenses
$1,363,158
Fundraising expenses
$4,065,430
Program service expenses (Part III)
$23,947,233

Program services were 81.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $403,687

  • 1f · All other contributions, gifts and grants

    $4,072,752

  • 1g · Noncash contributions included above

    $1,708,722

  • 2a · Program service revenue: Management Fees

    total $8,441,085 · related or exempt $8,441,085

  • 2b · Program service revenue: Land Lease Revenue From Affiliates

    total $720,000 · related or exempt $720,000

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $873,057 · unrelated business $149,312 · excluded $723,745

  • 6a · Gross rents

    real property $979,871

  • 6c · Rental income or loss

    real property $979,871 · personal property $0

  • 6d · Net rental income or loss

    total $979,871 · excluded $979,871

  • 7a · Gross sales of assets other than inventory

    securities $9,087,877

  • 7c · Gain or loss

    securities $9,087,877 · other assets $0

  • 7d · Net gain or loss

    total $9,087,877 · excluded $9,087,877

  • 8a · Fundraising events: gross income

    $136,650

  • 8a · Fundraising events: contributions included on line 1c

    $403,687

  • 8b · Fundraising events: direct expenses

    $612,851

  • 8c · Net income from fundraising events

    total -$476,201 · excluded -$476,201

  • 11a · Other revenue: Property Development Overhead Fee

    total $5,600,188 · related or exempt $5,600,188

  • 11b · Other revenue: All Other Revenue

    total $49,000 · related or exempt $49,000

  • 11c · Other revenue: Parking Revenue

    total $30,575 · related or exempt $30,575

  • 11d · All other revenue

    total $30,213 · related or exempt $30,213 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $5,709,976

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $124,311 · program services $124,311

  • 5 · Compensation of officers, directors and key employees

    total $4,525,320 · program services $4,525,320

  • 7 · Other salaries and wages

    total $6,838,887 · program services $4,426,564 · fundraising $2,412,323

  • 8 · Pension plan contributions

    total $241,352 · program services $182,415 · fundraising $58,937

  • 9 · Other employee benefits

    total $1,681,988 · program services $1,092,595 · fundraising $589,393

  • 10 · Payroll taxes

    total $1,261,895 · program services $914,049 · fundraising $347,846

  • 11a · Fees: management

    total $50,104 · management and general $50,104

  • 11b · Fees: legal

    total $422,921 · management and general $422,921

  • 11c · Fees: accounting

    total $229,319 · management and general $229,319

  • 11f · Fees: investment management

    total $660,814 · management and general $660,814

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $2,126,874 · program services $2,126,874

  • 13 · Office expenses

    total $888,542 · program services $667,096 · fundraising $221,446

  • 14 · Information technology

    total $7,527 · program services $7,527

  • 16 · Occupancy

    total $745,499 · program services $670,499 · fundraising $75,000

  • 17 · Travel

    total $6,373 · program services $6,373

  • 19 · Conferences, conventions and meetings

    total $63,441 · program services $33,407 · fundraising $30,034

  • 20 · Interest

    total $91,941 · program services $91,941

  • 22 · Depreciation, depletion and amortization

    total $1,899,431 · program services $1,899,431

  • 23 · Insurance

    total $100,055 · program services $100,055

  • 24a · Other expenses: Purchased Services / Labor

    total $6,329,338 · program services $6,212,038 · fundraising $117,300

  • 24b · Other expenses: Supplies & Miscellaneous

    total $1,016,704 · program services $803,553 · fundraising $213,151

  • 24c · Other expenses: Repairs & Maintenance

    total $40,726 · program services $40,726

  • 24d · Other expenses: Bad Debt

    total $20,252 · program services $20,252

  • 24e · All other expenses

    total $2,207 · program services $2,207 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,372,062 · end of year $4,304,089

  • 2 · Savings and temporary cash investments

    beginning of year $12,159,810 · end of year $13,740,606

  • 3 · Pledges and grants receivable

    beginning of year $17,983,771 · end of year $15,967,170

  • 4 · Accounts receivable

    end of year $10,280

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,161,485 · end of year $4,311,335

  • 10a · Land, buildings and equipment: cost or other basis

    $17,307,860

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,333,215

  • 10c · Land, buildings and equipment, net

    beginning of year $10,438,373 · end of year $10,974,645

  • 11 · Investments: publicly traded securities

    beginning of year $39,888,376 · end of year $44,017,605

  • 12 · Investments: other securities

    beginning of year $58,717,347 · end of year $54,389,163

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $172,706,170 · end of year $184,668,522

  • 17 · Accounts payable and accrued expenses

    beginning of year $15,896,924 · end of year $18,332,738

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $652,280 · end of year $1,063,433

  • 27 · Net assets without donor restrictions

    beginning of year $249,915,670 · end of year $264,051,873

  • 28 · Net assets with donor restrictions

    beginning of year $47,962,520 · end of year $48,935,371

Mission and programs · 2023

Mission

The mission of Hebrew Seniorlife, Inc. (HSL) is to honor our elders, by respecting and promoting their independence, spiritual vigor, dignity and choice and by recognizing that they are a resource to be cherished. As part of our mission, we accept special responsibility for the frailest and neediest members of our community who are most dependent on our care.

Activities or mission (Part I)

See Schedule O.

  • See Schedule O.

    Expenses $23,947,233 · Grants $124,311 · Revenue $14,871,061

As filed on the 2023 return.

Listed in Part VII

  • JAMES D HART

    SECRETARY & CHIEF FIN. OFFICER

    Total calculated
    $580,366
    From this org
    $497,767
    From related orgs
    $0
    Other
    $82,599
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $373,170
    Bonus
    $123,806
    Other
    $791
    Deferred
    $5,800
    Nontaxable benefits
    $76,799
    Filer's total
    $580,366

  • JAY L WEBBER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    45

  • LOUIS J WOOLF

    PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT)

    Total calculated
    $1,111,402
    From this org
    $1,026,499
    From related orgs
    $0
    Other
    $84,903
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $515,106
    Bonus
    $511,393
    Other
    $0
    Deferred
    $5,800
    Nontaxable benefits
    $79,103
    Filer's total
    $1,111,402

  • MARSHA COHEN

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 1.2 related

  • MELISSA BAYER TEARNEY

    BOARD CHAIR (THRU 9/30/23)

    Total calculated
    $0
    Hours/week
    2 + 1.2 related

  • RICHARD J HENKEN

    CHAIR ELECT (EFFECTIVE 10/1/23)

    Total calculated
    $0
    Hours/week
    2 + 1.2 related

  • STEVEN LANDERS

    PRESIDENT AND CEO (7/2023 - 5/2024)

    Total calculated
    $878,013
    From this org
    $838,172
    From related orgs
    $0
    Other
    $39,841
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $432,801
    Bonus
    $405,333
    Other
    $38
    Deferred
    $0
    Nontaxable benefits
    $39,841
    Filer's total
    $878,013

  • DAVID D ROSENTHAL MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ELLEN ZANE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HAROLD G KOTLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HARRISON BANE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HINDA L MARCUS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HOWARD E COHEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JANE EDMONDS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY D DRUCKER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MARK ZEIDEL MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • REESE GENSER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ROBERTA S WEINER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • STEVEN FLIER MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SUSAN FLORENCE SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • THOMAS J DESIMONE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TODD FINARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ERIC ROGERS

    CHIEF INFORMATION OFFICER

    Total calculated
    $438,323
    From this org
    $351,134
    From related orgs
    $0
    Other
    $87,189
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $284,248
    Bonus
    $66,737
    Other
    $149
    Deferred
    $5,800
    Nontaxable benefits
    $81,389
    Filer's total
    $438,323

  • KATELYN QUYNN

    CHIEF DEV OFF & VP BOARD REL

    Total calculated
    $439,718
    From this org
    $380,581
    From related orgs
    $0
    Other
    $59,137
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $380,170
    Bonus
    $0
    Other
    $411
    Deferred
    $5,800
    Nontaxable benefits
    $53,337
    Filer's total
    $439,718

  • KATHYRN W TASKER

    CHIEF SPONSORED AWARDS OFFICER

    Total calculated
    $362,109
    From this org
    $0
    From related orgs
    $277,830
    Other
    $84,279
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $235,771 related
    Bonus
    $0 + $41,916 related
    Other
    $0 + $143 related
    Deferred
    $0 + $5,767 related
    Nontaxable benefits
    $0 + $78,512 related
    Filer's total
    $0 + $362,109 related

  • KIMBERLY J BROOKS

    CHIEF OP. OFFICER, SEN LIVING

    Total calculated
    $446,384
    From this org
    $375,200
    From related orgs
    $0
    Other
    $71,184
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $325,057
    Bonus
    $50,000
    Other
    $143
    Deferred
    $5,800
    Nontaxable benefits
    $65,384
    Filer's total
    $446,384

  • LEWIS LIPSITZ MD

    DIR, HMIFAR & CHIEF ACAD. OFF

    Total calculated
    $509,310
    From this org
    $0
    From related orgs
    $415,592
    Other
    $93,718
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $378,077 related
    Bonus
    $0 + $37,515 related
    Other
    $0
    Deferred
    $0 + $5,800 related
    Nontaxable benefits
    $0 + $87,918 related
    Filer's total
    $0 + $509,310 related

  • LINDA THOMPSON

    CHIEF PEOPLE OFFICER

    Total calculated
    $432,449
    From this org
    $355,082
    From related orgs
    $0
    Other
    $77,367
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $287,555
    Bonus
    $67,100
    Other
    $427
    Deferred
    $5,800
    Nontaxable benefits
    $71,567
    Filer's total
    $432,449

  • MANDEL I ERNEST MD

    CHIEF MEDICAL OFFICER

    Total calculated
    $437,179
    From this org
    $0
    From related orgs
    $373,832
    Other
    $63,347
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $373,832 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $5,800 related
    Nontaxable benefits
    $0 + $57,547 related
    Filer's total
    $0 + $437,179 related

  • RACHEL LERNER ESQUIRE

    GEN. CNSL. & CHIEF COMP. OFF

    Total calculated
    $465,082
    From this org
    $391,081
    From related orgs
    $0
    Other
    $74,001
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $273,984
    Bonus
    $117,032
    Other
    $65
    Deferred
    $5,800
    Nontaxable benefits
    $68,201
    Filer's total
    $465,082

  • SARAH L SYKORA

    CHIEF COMM. & PLAN OFFICER

    Total calculated
    $381,463
    From this org
    $309,804
    From related orgs
    $0
    Other
    $71,659
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $251,220
    Bonus
    $58,494
    Other
    $90
    Deferred
    $4,128
    Nontaxable benefits
    $67,531
    Filer's total
    $381,463

  • TAMMY B RETALIC MS RN

    CHIEF NURSING OFF. & VP PCS

    Total calculated
    $376,605
    From this org
    $0
    From related orgs
    $296,335
    Other
    $80,270
    Hours/week
    5 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $296,067 related
    Bonus
    $0
    Other
    $0 + $268 related
    Deferred
    $0 + $5,095 related
    Nontaxable benefits
    $0 + $75,175 related
    Filer's total
    $0 + $376,605 related

  • DEBORAH MORSE

    VICE PRESIDENT OF REAL ESTATE

    Total calculated
    $325,883
    From this org
    $251,280
    From related orgs
    $0
    Other
    $74,603
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $219,043
    Bonus
    $31,959
    Other
    $278
    Deferred
    $4,348
    Nontaxable benefits
    $70,255
    Filer's total
    $325,883

  • LAURA KATZ LEACU

    SR. DIRECTOR, INSTITUTIONAL GIVING AND PRJTS

    Total calculated
    $269,325
    From this org
    $239,078
    From related orgs
    $0
    Other
    $30,247
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $170,859
    Bonus
    $68,157
    Other
    $62
    Deferred
    $4,378
    Nontaxable benefits
    $25,869
    Filer's total
    $269,325

  • MARSHA T SLOTNICK

    SENIOR MAJOR GIFTS OFFICER

    Total calculated
    $264,846
    From this org
    $232,964
    From related orgs
    $0
    Other
    $31,882
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $209,270
    Bonus
    $23,694
    Other
    $0
    Deferred
    $1,775
    Nontaxable benefits
    $30,107
    Filer's total
    $264,846

  • STACEY R WEINBAUM

    VP, BOARD RELATIONS, EVENTS, & LEADERSHIP ENG

    Total calculated
    $299,851
    From this org
    $241,044
    From related orgs
    $0
    Other
    $58,807
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $171,562
    Bonus
    $69,214
    Other
    $268
    Deferred
    $4,959
    Nontaxable benefits
    $53,848
    Filer's total
    $299,851

  • TERESA LISEK

    SR. DIRECTOR OF DEVELOPMENT & DONOR STRATEGY

    Total calculated
    $381,256
    From this org
    $301,613
    From related orgs
    $0
    Other
    $79,643
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $205,141
    Bonus
    $96,382
    Other
    $90
    Deferred
    $5,800
    Nontaxable benefits
    $73,843
    Filer's total
    $381,256

  • MARY MOSCATO FACHE

    PRESIDENT, HSL HC SVCS. & HRC

    Total calculated
    $765,256
    From this org
    $0
    From related orgs
    $717,746
    Other
    $47,510
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $491,930 related
    Bonus
    $0 + $225,816 related
    Other
    $0
    Deferred
    $0 + $5,800 related
    Nontaxable benefits
    $0 + $41,710 related
    Filer's total
    $0 + $765,256 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
Louis J. Woolf, President and CEO, received a housing allowance and gross-up payments related to life insurance premiums. Both payments were treated as taxable wages and included in his calendar year 2023 form W-2.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
Louis J. Woolf, President and CEO, received a housing allowance and gross-up payments related to life insurance premiums. Both payments were treated as taxable wages and included in his calendar year 2023 form W-2.
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
Hebrew Seniorlife, Inc. (HSL), the parent organization, establishes compensation of the organization's President/CEO and CFO. HSL utilizes the following in establishing such compensation: compensation committee, written employment contract, independent compensation consultant, compensation survey or study, & approval by the board or compensation committee.
Schedule J, Part I, Line 4a Severance or change-of-control payment
Mary Moscato received a severance payment of $96,566 from Hebrew Rehabilitation Center. This payment was treated as taxable wages and included in her calendar year 2023 form W-2.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • CCB Cohen 112 Centre MM LLC

    Related · Elder Housing · MA · 55% owned · share of income $0 · share of assets $174,635

    Directly controlled by HSL

  • HSL Fireman Operating LP

    N/A · Elder Housing · MA · 99.99% owned · share of income $0 · share of assets $0

    Directly controlled by HSL

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HSL Payroll Services Inc

    C Corporation · Payroll Services · MA · 100% owned · share of income $0 · share of assets $366,641 · controlled entity

    Directly controlled by CCB

  • Hebrew Seniorlife Reage Solutions Inc

    C Corporation · Mgmt & Cons. Svcs · DE · 100% owned · share of income $0 · share of assets $23,485 · controlled entity

    Directly controlled by HSL

Provenance

Return type
form_990
Tax year
2023
Filed
6 August 2025
IRS schema version
2023v6.0
Source object
202512189349300111

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