2024-08-23T10:40:03-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 043237159 MASSACHUSETTS ASSISTED LIVING ASSOCIATION INC MASS 7816225999 465 WAVERLEY OAKS 415 WALTHAM MA 02452 BRIAN DOHERTY PRESIDENT & CEO 7816225999 2024-06-18 1 0 DANIELLE NIHILL P01350943 7819821001 2024-06-18 2023 2024-08-08 14:25:15Z X BRIAN DOHERTY 465 WAVERLEY OAKS 415 WALTHAM MA 02452 1572505 0 X HTTPS://WWW.MASS-ALA.ORG/ X 1994 MA PROMOTION AND SUPPORT OF ASSISTED LIVING FACILITY PROVIDERS. 18 17 5 17 131125 7324 0 0 1364763 1438423 1959 2957 134501 131125 1501223 1572505 0 0 0 0 766908 868735 0 0 0 704270 786266 1471178 1655001 30045 -82496 842408 642732 317399 200219 525009 442513 TO LEAD THE ASSISTED LIVING INDUSTRY IN ITS SERVICE OF SENIORS THROUGH ADVOCACY, EDUCATION, OPERATIONAL SUPPORT, AND ENHANCED GROWTH OPPORTUNITIES. 0 0 MAINTAINED A MEMBERSHIP NETWORK THAT SUPPORTS THE ESTABLISHMENT AND OPERATION OF QUALITY ASSISTED LIVING RESIDENCES IN MASSACHUSETTS. ADVOCATED FOR QUALITY ASSISTED LIVING SERVICES ON BEHALF OF RESIDENTS AND FAMILIES WITH VARIED NEEDS AND INCOME LEVELS. INFORMED THE PUBLIC ABOUT ASSISTED LIVING. PROVIDED EDUCATION AND TRAINING FOR ASSISTED LIVING STAFF. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 17 0 1 5 1 1 1 0 0 0 0 0 0 0 0 0 X 18 17 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X ELIZABETH PICARDI 7816225999 465 WAVERLEY OAKS SUITE 415 WALTHAM MA 02452 BRIAN DOHERTY PRESIDENT, CEO & EX-OFFICI 39.00 1.00 X X 246699 0 20375 WENDY NOWOKUNSKI CHAIR 1.00 X X 0 0 0 TIMOTHY DUROSS VICE CHAIR 1.00 X X 0 0 0 BETH ANDERSON TREASURER 1.00 X X 0 0 0 WALTER OHANIAN SECRETARY 1.00 X X 0 0 0 CHRISTOPHER CULLEN IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 TADD CLELLAND DIRECTOR 1.00 X 0 0 0 SUSAN COPPOLA DIRECTOR 1.00 X 0 0 0 MICHAEL GORDON DIRECTOR 1.00 X 0 0 0 MATTHEW HOLLINGSHEAD DIRECTOR 1.00 X 0 0 0 CHARLES JAMES DIRECTOR 1.00 X 0 0 0 BODO LIESENFELD DIRECTOR 1.00 X 0 0 0 ROBERT MORAN DIRECTOR 1.00 X 0 0 0 NANCY MOORE DIRECTOR 1.00 1.00 X 0 0 0 BENJAMIN RICCI DIRECTOR 1.00 X 0 0 0 LESLIE S ROBINSON DIRECTOR 1.00 X 0 0 0 ANDREW SALMON DIRECTOR 1.00 X 0 0 0 ALEXANDRA SHUSTER DIRECTOR 1.00 X 0 0 0 DEBORAH BRADSHAW DIRECTOR UNTIL 9/23 1.00 X 0 0 0 PAUL CASALE SR DIRECTOR UNTIL 9/23 1.00 X 0 0 0 LAURENCE GERBER DIRECTOR UNTIL 3/23 1.00 X 0 0 0 LAURIE CASHMAN DIRECTOR OF EDUCATION 40.00 X 145474 0 14404 CHRISTINA GREENBURG DIRECTOR OF MARKETING & COMMUNICATIONS 40.00 X 105344 0 24068 497517 0 58847 3 0 1 0 0 MEMBERSHIP INCOME, NET 541900 1008742 1008742 TRAINING INCOME 541900 158876 158876 SPONSORSHIP INCOME 541900 131000 131000 CONFERENCE INCOME 541900 80655 80655 DINNER INCOME 541900 59150 59150 1438423 2957 2957 RESOURCE GUIDE INCOME 541800 131125 131125 131125 1572505 1438423 131125 2957 267074 424242 38362 82197 56860 27675 71876 120325 32054 96709 46205 6200 107846 16100 18512 4924 10827 11169 FALL CONFERENCE EXPENSE 66307 DINNER 49423 RESOURCE GUIDE 31322 TRAINING EXPENSES 29083 39709 1655001 102212 120329 569763 420128 7126 14025 38500 40577 40667 35106 8664 5561 116143 42112 842408 642732 72933 78221 137282 103805 107184 18193 317399 200219 X 525009 442513 525009 442513 842408 642732 -82496 0 X 0 1 X 1 0 0 0 1 1076898 150045 41731 191776 204611 -12835 6095 6095 0 34572 29011 5561 5561 SECURITY DEPOSITS 24468 RIGHT OF USE LEASE 17483 DUE FROM RELATED PARTY 161 42112 LEASE LIABILITY 18193 18193 X PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD WHICH REQUIRES THE ORGANIZATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT AND DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT 12 MONTHS. X X 0 0 0 BRIAN DOHERTY PRESIDENT, CEO & EX-OFFICI 246699 0 0 0 0 0 8930 0 11445 0 267074 0 0 0 LAURIE CASHMAN DIRECTOR OF EDUCATION 145474 0 0 0 0 0 3782 0 10622 0 159878 0 0 0 PART I, LINE 3 THE ORGANIZATION'S PRESIDENT AND CEO COMPENSATION IS GUIDED BY THE PROCESS OUTLINED IN THE SIGNED OFFER LETTER AND DETERMINED BY THE EXECUTIVE COMMITTEE. THE CHAIRMAN OF THE BOARD INFORMED THE PRESIDENT AND CEO OF THE DECISION IN A PRIVATE MEETING, FOLLOWED BY AN EMAIL WITH WRITTEN CONFIRMATION OF THE DECISION. THE ORGANIZATION'S TOP MANAGEMENT COMPENSATION PROCESS IS DETERMINED THROUGH THE USE OF A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACTS, AND APPROVAL AND DOCUMENTATION BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 1A UNLESS THE DIRECTORS OTHERWISE DETERMINE, THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWERS OF THE DIRECTORS DURING INTERVALS BETWEEN MEETINGS OF THE DIRECTORS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR RECRUITING, NOMINATING AND HIRING THE PRESIDENT/CEO, SETTING THE PRESIDENT'S COMPENSATION PACKAGE, WORKING WITH THE PRESIDENT TO ESTABLISH GOALS, ANNUALLY EVALUATING THE PRESIDENT'S PERFORMANCE AND WORKING CLOSELY WITH PRESIDENT IN AN ADVISORY CAPACITY RELATIVE TO ORGANIZATIONAL ISSUES AND CONCERNS OF THE PRESIDENT. ALSO, THE EXECUTIVE COMMITTEE ALONG WITH THE GOVERNANCE AND NOMINATING COMMITTEE ARE RESPONSIBLE FOR ESTABLISHING AND MAINTAINING GOOD GOVERNANCE PRACTICES AND ASSURING THAT THE CORPORATION MAINTAINS AN EFFECTIVE CORPORATE COMPLIANCE PROGRAM. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR TAKING THE LEAD ON ISSUES SUCH AS BOARD DEVELOPMENT, MENTORING AND CONDUCTING ANNUAL EVALUATIONS OF THE BOARD OF DIRECTORS' EFFECTIVENESS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED SPECIFIC HIGH LEVEL ACCOUNTING REVIEW RESPONSIBILITIES TO INDIGO ASSOCIATES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY INDIGO ASSOCIATES, THE PRESIDENT AND TREASURER PRIOR TO FILING. A COMPLETE COPY OF FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS. A MAJORITY VOTE WILL INDICATE APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS WRITTEN IN THE ORGANIZATION'S BY-LAWS AND REQUIRES ANNUAL DISCLOSURE BY ALL BOARD OF DIRECTOR MEMBERS IF ANY CONFLICT APPEARS. THE ORGANIZATION ANNUALLY MONITORS AND ENFORCES THE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IF A CONFLICT IS DISCOVERED, THE BOARD MEMBERS WITH CONFLICTS OF INTEREST MUST ABSTAIN FROM VOTING ON RELEVANT DECISIONS. THE LAST TIME THIS WAS DONE WAS DURING 2023. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S TOP MANAGEMENT COMPENSATION PROCESS IS DETERMINED THROUGH THE USE OF A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACTS, AND APPROVAL AND DOCUMENTATION BY THE BOARD. THE LAST TIME THIS WAS DONE WAS DURING 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. MASSACHUSETTS SENIOR AND ASSISTED LIVING COMMUNITIES FOUNDATION 465 WAVERLEY OAKS ROAD 300 WALTHAM MA 02452 810809743 PROMOTES RESEARCH,EDUCATION, AND WORKFORCE DEVELOPMENT MA 501(C)(3) LINE 7 MASSACHUSETTS ASSISTED LIVING ASSOCIATION INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0