Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $181,845

• 2a · Program service revenue: Independent Assisted Living

  total $18,508,708 · related or exempt $18,508,708

• 2b · Program service revenue: Health Care Center

  total $5,440,445 · related or exempt $5,440,445

• 2f · All other program service revenue

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

• 3 · Investment income

  total $571,160 · excluded $571,160

• 6a · Gross rents

  real property $26,673

• 6c · Rental income or loss

  real property $26,673 · personal property $0

• 6d · Net rental income or loss

  total $26,673 · excluded $26,673

• 7a · Gross sales of assets other than inventory

  other assets $2,000

• 7c · Gain or loss

  securities $0 · other assets $2,000

• 7d · Net gain or loss

  total $2,000 · excluded $2,000

• 10a · Gross sales of inventory

  $82,178

• 10c · Net income from sales of inventory

  total $82,178 · related or exempt $82,178

• 11a · Other revenue: Member Meals

  total $7,203 · related or exempt $7,203

• 11b · Other revenue: Guest Suite Rental

  total $52,165 · excluded $52,165

• 11c · Other revenue: Resident Fees

  total $130,506 · related or exempt $130,506

• 11d · All other revenue

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

• 11e · Other revenue, total

  $189,874

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $240,225 · program services $204,191 · management and general $36,034

• 7 · Other salaries and wages

  total $10,270,367 · program services $8,880,233 · management and general $1,390,134

• 8 · Pension plan contributions

  total $127,267 · program services $109,956 · management and general $17,311

• 9 · Other employee benefits

  total $1,535,842 · program services $1,326,939 · management and general $208,903

• 10 · Payroll taxes

  total $947,633 · program services $818,737 · management and general $128,896

• 11b · Fees: legal

  total $19 · management and general $19

• 11c · Fees: accounting

  total $66,592 · management and general $66,592

• 11g · Fees: other

  total $149,967 · program services $62,558 · management and general $87,409 · fundraising $0

• 12 · Advertising and promotion

  total $30,052 · management and general $30,052

• 13 · Office expenses

  total $850,778 · program services $228,793 · management and general $621,985

• 14 · Information technology

  total $142,479 · management and general $142,479

• 16 · Occupancy

  total $1,754,055 · program services $1,738,359 · management and general $15,696

• 17 · Travel

  total $2,036 · program services $1,335 · management and general $701

• 19 · Conferences, conventions and meetings

  total $20,521 · program services $5,647 · management and general $14,874

• 20 · Interest

  total $847,908 · program services $763,117 · management and general $84,791

• 21 · Payments to affiliates

  total $1,599,921 · program services $1,382,302 · management and general $217,619

• 22 · Depreciation, depletion and amortization

  total $3,867,407 · program services $3,480,666 · management and general $386,741

• 23 · Insurance

  total $286,916 · program services $258,225 · management and general $28,691

• 24a · Other expenses: Rentals, Repairs, Maintenance

  total $635,518 · program services $633,123 · management and general $2,395

• 24b · Other expenses: Food / Culinary

  total $1,916,354 · program services $1,916,354

• 24c · Other expenses: Resident Programs and Activities

  total $250,858 · program services $212,928 · management and general $37,930

• 24d · Other expenses: Medical

  total $85,575 · program services $85,575

• 24e · All other expenses

  total $310,929 · program services $289,458 · management and general $21,471 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,711,817 · end of year $4,926,308

• 2 · Savings and temporary cash investments

  beginning of year $312,380 · end of year $0

• 4 · Accounts receivable

  beginning of year $2,851,776 · end of year $3,495,266

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $186,360 · end of year $127,556

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

  $99,606,759

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

  $87,868,009

• 10c · Land, buildings and equipment, net

  beginning of year $12,642,064 · end of year $11,738,750

• 11 · Investments: publicly traded securities

  beginning of year $18,974,178 · end of year $21,040,970

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $18,649,310 · end of year $18,779,894

• 17 · Accounts payable and accrued expenses

  beginning of year $1,704,210 · end of year $1,758,453

• 19 · Deferred revenue

  beginning of year $12,020,761 · end of year $13,295,327

• 20 · Tax-exempt bond liabilities

  beginning of year $19,694,405 · end of year $19,338,646

• 21 · Escrow or custodial account liability

  beginning of year $312,380 · end of year $810,170

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $114,084,667 · end of year $112,727,667

• 27 · Net assets without donor restrictions

  beginning of year -$88,944,854 · end of year -$88,290,083

• 28 · Net assets with donor restrictions

  beginning of year $456,316 · end of year $468,564

The filer's explanations (Part III)

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.

Related partnerships

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

• CCB Cohen 112 Centre MM LLC

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

  Directly controlled by NA

• HSL Fireman Operating LP

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

  Directly controlled by NA

Related corporations and trusts

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

• HSL Payroll Services Inc

  C Corporation · Payroll Services · MA · share of income $0 · share of assets $0

  Directly controlled by CCB

• Hebrew Seniorlife Reage Solutions Inc

  C Corporation · Mgmt Cons. Svcs · DE · share of income $0 · share of assets $0

  Directly controlled by HSL