2024-10-30T10:36:09-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 043417137 NEVILLE COMMUNITIES INC NEVI 6174978700 650 CONCORD AVENUE CAMBRIDGE MA 02138 ANDREW FUQUA PRESIDENT 6174978700 2024-10-30 1 0 KATARZYNA O PADZIK P02268641 7819821001 2024-10-30 2023 2024-10-15 13:58:12Z ANDREW FUQUA 650 CONCORD AVENUE CAMBRIDGE MA 02138 750728 0 X WWW.NEVILLECOMMUNITIES.ORG X 1998 MA WE EXIST TO PROVIDE HIGH QUALITY, AFFORDABLE ASSISTING LIVING AND SKILLED NURSING CARE. 5 5 0 5 0 0 0 0 159232 227251 66618 75778 0 0 225850 303029 0 0 0 0 45237 35739 0 0 0 89217 132420 134454 168159 91396 134870 3717402 3932366 452601 445842 3264801 3486524 NEVILLE COMMUNITIES, INC. IS A NONPROFIT ORGANIZATION WHICH EXISTS TO ENSURE THE AVAILABILITY OF HIGH QUALITY, COMPASSIONATE AND AFFORDABLE ASSISTING LIVING, MEMORY CARE, REHABILITATION AND SKILLED NURSING CARE FOR OLDER ADULTS IN THE CAMBRIDGE COMMUNITY. 0 0 0 0 227251 THE ORGANIZATION ASSISTS IN DEVELOPING PROJECTS AND OTHER ACTIVITIES WHICH SUPPORT THE DELIVERY OF HIGH QUALITY, COMPASSIONATE AND AFFORDABLE ASSISTING LIVING, MEMORY CARE, REHABILITATION AND SKILLED NURSING CARE FOR OLDER ADULTS IN THE CAMBRIDGE COMMUNITY. 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 1 0 MA X ANDREW FUQUA 6174978700 650 CONCORD AVENUE CAMBRIDGE MA 02138 DIANA PRIDEAUX-BRUNE EXECUTIVE DIRECTOR 10.00 5.00 X 51000 0 0 ANDREW FUQUA PRESIDENT 1.00 1.00 X X 0 0 0 JOHN FILIP TREASURER 1.00 1.00 X X 0 0 0 GLORIA LEIPZIG CLERK 1.00 1.00 X X 0 0 0 JAMES STOCKARD JR DIRECTOR 1.00 1.00 X 0 0 0 DAVID KALE DIRECTOR 1.00 1.00 X 0 0 0 51000 0 0 0 0 0 0 0 MANAGEMENT FEE REVENUE 561000 227251 227251 227251 38294 38294 485183 447699 37484 37484 37484 303029 227251 0 75778 X 35400 35400 339 339 26462 26462 12248 12248 68770 68770 22750 22750 2190 2190 168159 0 168159 0 65158 81165 2129 0 1370900 1351283 1521484 1521484 757731 978434 3717402 3932366 452601 445842 452601 445842 X 3264801 3486524 3264801 3486524 3717402 3932366 134870 86853 0 X 1 X 0 1 0 X 4120 1351 2200 7671 159304 159305 159341 159232 227251 864433 163424 160656 161541 159232 227251 872104 0 0 0 872104 36483 35224 37272 41583 38294 188856 36483 35224 37272 41583 38294 188856 619 619 200526 195880 198813 200815 265545 1061579 0.82150 0.82010 0.17790 0.17930 X 1370900 150383 170000 1351283 1529373 -123474 34999 1370900 1358732 183074 12433 1529373 1269983 99421 10672 1358732 1084987 195152 10156 1269983 1.00000 0 0 0 INVESTMENT IN SUBSIDIARY 780780 C INVESTMENT IN NALLP 740704 C 1521484 DUE FROM RELATED PARTIES 978434 978434 DUE TO RELATED PARTIES 445842 445842 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND FOR NEVILLE COMMUNITIES, INC. IS TO ENSURE THE STABILITY OF THE MISSION, PROGRAMS, FACILITIES AND ONGOING OPERATIONS OF THE NEVILLE CAMPUS AND TO PROVIDE A SOURCE OF INTERNAL FUNDS FOR PRIORITIES SUCH AS RESIDENT SUBSIDIES AND SCHOLARSHIPS, SPECIAL PROGRAMS AND ACTIVITIES, WORKFORCE DEVELOPMENT AND INCENTIVES, AND STRATEGIC PROGRAM DEVELOPMENT. PART X, LINE 2: NEVILLE COMMUNITIES, INC. AND THE NURSING HOME HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND APPLICABLE STATE STATUTES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. NEVILLE COMMUNITIES, INC. AND THE NURSING HOME'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. NEVILLE COMMUNITIES, INC. AND THE NURSING HOME ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE ORGANIZATION FOLLOWS THE POLICY FOR UNCERTAINTY IN INCOME TAXES TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO UNCERTAIN INCOME TAX POSITIONS WERE IDENTIFIED FOR THE YEAR ENDED DECEMBER 31, 2023. FORM 990, PART VI, SECTION A, LINE 7A THE CAMBRIDGE CITY MANAGER APPOINTS ONE MEMBER OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY TAX ADVISORS OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE ORGANIZATION'S PRESIDENT REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO THE MEMBERS OF THE BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS MUST DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST WHICH INCLUDE ANY TRANSACTIONS BETWEEN NEVILLE AND BUSINESSES CONTROLLED BY A BOARD MEMBER OR THOSE THAT THE BOARD MEMBER WILL FINANCIALLY BENEFIT FROM. SUCH A TRANSACTION SHOULD NOT OCCUR UNLESS THE BOARD DETERMINES IT IS CLEARLY IN THE BEST INTEREST OF THE NEVILLE ENTITIES. THE EXECUTIVE DIRECTOR MANAGES THIS PROCESS AND PRIOR TO THE BOARD'S VOTE, THE BOARD MEMBER SHOULD FULLY DISCLOSE HIS OR HER FINANCIAL INTEREST TO THE ENTIRE BOARD, AND THE BOARD MEMBER SHOULD NOT VOTE ON ANY ASPECT OF THE ARRANGEMENT OR BE PRESENT WHEN IT IS BEING DISCUSSED OR VOTED UPON. CONFLICTS OF INTERESTS AND DECISIONS ON THE ARRANGEMENT ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD MEMBERS ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, AND ASKS FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. ADJUSTMENTS TO COMPENSATION ARE CONSIDERED FOR THE FOLLOWING FISCAL YEAR, BASED ON PERFORMANCE AND THE FINANCIAL HEALTH OF THE ORGANIZATION. THIS DATA MAY INCLUDE THE FOLLOWING: SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES; WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; AND INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. THE DELIBERATION AND DECISION ARE DOCUMENTED IN BOARD MINUTES. THE LAST COMPENSATION REVIEW WAS PERFORMED DURING 2023. 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. FORM 990, PART IX, LINE 11G CONSULTING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 67,737. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,737. PAYROLL PROCESSING FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,033. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,033. NEVILLE COMMUNITIES HOME INC 640 CONCORD AVENUE CAMBRIDGE MA 02138 043488318 SHORT TERM REHAB AND LONG TERM SKILLED NURSING CARE MA 501(C)(3) LINE 10 NEVILLE COMMUNITIES INC 1 NEVILLE ASSISTED LIVING LP 650 CONCORD AVENUE CAMBRIDGE MA 02138 043493204 ASSISTED LIVING MA NEVILLE COMMUNITIES INC RELATED 520711 -556946 0 0 0.99990 NEVILLE COMMUNITIES ASSISTED LIVI 650 CONCORD AVENUE CAMBRIDGE MA 02138 043488317 ASSISTED LIVING MA NEVILLE COMMUNITIES INC C 52 249947 1.00000 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 NEVILLE COMMUNITIES HOME INC D 978434 COST NEVILLE ASSISTED LIVING LP E 445842 COST NEVILLE COMMUNITIES HOME INC L 160964 COST NEVILLE ASSISTED LIVING LP L 66287 COST