Nonprofit · EIN 04-2696489
SALEM COMMUNITY CORP
Tax-exempt · WORCESTER, MA 01606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $26,620,822 | $26,938,007 | -$317,185 | $73,937,014 | $85,295,065 | -$11,358,051 |
| December 31, 2023 | 990 | $25,483,552 | $26,987,353 | -$1,503,801 | $73,629,717 | $84,389,263 | -$10,759,546 |
| December 31, 2022 | 990 | $22,944,953 | $24,201,197 | -$1,256,244 | $72,117,974 | $82,698,739 | -$10,580,765 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $127,539
- Program service revenue
- $24,115,922
- Investment income
- $1,961,683
- Net rental income
- -$30,177
- Net gain from sales of assets
- $1,154,607
- Net income from fundraising events
- -$2,106
- Net income from sales of inventory
- $1,788
- Other revenue
- $415,678
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $9,390,186
- Salaries, compensation and benefits (total)
- $10,958,847
- Professional fundraising fees
- $0
- Legal fees
- $12,761
- Accounting fees
- $90,888
- Occupancy
- $1,450,640
- Travel
- $6,065
- Depreciation
- $3,417,228
- Program services (functional)
- $23,879,041
- Management and general (functional)
- $3,058,966
Balance sheet and other
- Total assets, start of year
- $73,629,717
- Total assets, end of year
- $73,937,014
- Total liabilities, end of year
- $85,295,065
- Net assets, end of year
- -$11,358,051
- Land, buildings and equipment
- $45,212,960
- Publicly traded securities
- $13,447,230
- Net assets without donor restrictions
- -$14,476,289
- Net assets with donor restrictions
- $3,118,238
- Gross receipts
- $32,526,608
- Employees
- 325
- Volunteers
- 100
- Year formed
- 1974
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MELISSA FERGUSON | NURSING ADMINISTRATOR Highest-paid employee | 40 | $125,752 | $36,052 |
| PATRICIA FOLEY-MARTEL | NURSING HOME ADMINISTRATOR Highest-paid employee | 40 | $134,830 | $26,469 |
| HOLLY STEVENS | CONTROLLER Highest-paid employee | 40 | $117,673 | $27,149 |
| NANCY BEGIN | SALES AND MARKETING Highest-paid employee | 40 | $119,002 | $24,826 |
| DANIELLE RUTH | DIRECTOR OF SALES Highest-paid employee | 40 | $122,129 | $2,486 |
| SUSAN DURHAM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER SMITH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD WHITTEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAREN JOHNSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| PAUL FAVULLI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARTH JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR SARAH MCGEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GAIL MORGAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ROBERT LONGDEN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| EMILY STARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS SWAN | CLERK Trustee or director, Officer | 1 | $0 |
| ANITA THOMAS | DIRECTOR Trustee or director | 1 | $0 |
| JOSEPH WETTON | DIRECTOR Trustee or director | 1 | $0 |
| KARIN CIANCE | DIRECTOR Trustee or director | 1 | $0 |
| NATALYA LESHCHINER | CFO/TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MELISSA FERGUSON | NURSING ADMINISTRATOR Highest-paid employee | 40 | $136,867 | $36,741 |
| PATRICIA FOLEY-MARTEL | NURSING HOME ADMINISTRATOR Highest-paid employee | 40 | $131,768 | $12,498 |
| HOLLY STEVENS | CONTROLLER Officer | 40 | $114,108 | $25,890 |
| DANIELLE RUTH | DIRECTOR OF SALES Highest-paid employee | 40 | $125,432 | $2,509 |
| NANCY BEGIN | SALES AND MARKETING Highest-paid employee | 40 | $114,557 | $5,697 |
| EDWARD MURPHY | ASSISTED LIVING SERVICES Highest-paid employee | 40 | $117,322 | $0 |
| SUSAN DURHAM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER SMITH | DIRECTOR (JOINED IN 2023) Trustee or director | 1 | $0 | $0 |
| RICHARD WHITTEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAREN JOHNSON | TREASUER Trustee or director, Officer | 1 | $0 | $0 |
| PAUL FAVULLI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARTH JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KARL N BJORK | DIRECTOR (RESIGNED 4/2023) Trustee or director | 1 | $0 | $0 |
| DR SARAH MCGEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GAIL MORGAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ROBERT LONGDEN | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| EMILY STARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LOUIS SWAN | CLERK Trustee or director, Officer | 1 | $0 | $0 |
| ANITA THOMAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER VILES | DIRECTOR (RESIGNED IN 2023) Trustee or director | 1 | $0 | $0 |
| STEPHEN M PITCHER | DIRECTOR (RESIGNED 4/2023) Trustee or director | 1 | $0 | $0 |
| JOSEPH WETTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATALYA LESHCHINER | CFO Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOANNE MACAYEAL | RESIDENT NURSE Highest-paid employee | 40 | $152,753 | $7,676 |
| PATRICIA FOLEY-MARTEL | NURSING HOME ADMINISTRATOR Highest-paid employee | 40 | $125,949 | $10,233 |
| JANE NAKIYINGI | RESIDENT NURSE Highest-paid employee | 40 | $120,526 | $10,135 |
| HOLLY STEVENS | CONTROLLER Officer | 40 | $100,045 | $18,259 |
| DANIELLE RUTH | DIRECTOR OF SALES Highest-paid employee | 40 | $108,888 | $2,178 |
| JENNIFER FARRELL | RESIDENT NURSE Highest-paid employee | 40 | $103,602 | $3,108 |
| JOSEPH WETTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER VILES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANITA THOMAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LOUIS SWAN | CLERK Trustee or director, Officer | 1 | $0 | $0 |
| EMILY STARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR SARAH MCGEE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT ARMSTRONG | DIRECTOR (RESIGNED 12/2022) Trustee or director | 1 | $0 | $0 |
| ROBERT LONGDEN | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| GAIL MORGAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| SUSAN DURHAM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARTH JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATALYA LESHCHINER | TREASUER (TITLE TILL 5/2022) Trustee or director, Officer | 1 | $0 | $0 |
| KARIN CIANCE | DIRECTOR (JOINED 5/2022) Trustee or director | 1 | $0 | $0 |
| PAUL FAVULLI | DIRECTOR (JOINED 5/2022) Trustee or director | 1 | $0 | $0 |
| KAREN JOHNSON | TREASUER (JOINED 5/2022) Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD WHITTEN | DIRECTOR (JOINED 5/2022) Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 65 BRIARWOOD CIRCLE, WORCESTER, MA 01606-1255
- In care of
- % BRENDA STANIKMAS
- Principal officer (990 for 2024)
- NATALYAL LESHCHINER, 65 BRIARWOOD CIRCLE, WORCESTER, MA 01606
- Signed the 990
- NATALYAL LESHCHINER, CHIEF FINANCIAL OFFICER
- Phone
- (508) 852-2670
- Website
- WWW.BRIARWOODRETIREMENT.COM
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
THE ORGANIZATION'S MISSION IS TO ENHANCE THE WELL-BEING, INDEPENDENCE AND PERSONAL FULFILLMENT OF ITS RESIDENTS AND OTHER SENIORS BY PROVIDING EXCELLENT HOUSING, HEALTH, WELLNESS AND SUPPORTIVE SERVICES CONSISTENT WITH THE CARING SPIRIT OF THE FOUNDING CHURCHES.
Program accomplishments
- THE ORGANIZATION'S PROGRAM SERVICES INCLUDE THE OPERATION OF AN 82-BED NURSING HOME, KNOLLWOOD NURSING CENTER AND A 228-UNIT CONTINUING CARE RETIREMENT AND ASSISTED LIVING FACILITY, BRIARWOOD COMMUNITY, IN WORCESTER AND WEST BOYLSTON, MASSACHUSETTS.Expenses $23,879,041 · revenue $24,115,922
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2696489
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P750)
- Assets (IRS master file)
- $73,937,014
- Income (IRS master file)
- $32,526,608
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $26,620,822 | $26,938,007 | $73,937,014 | XML |
| 990 | December 2023 | $25,483,552 | $26,987,353 | $73,629,717 | XML |
| 990 | December 2022 | $22,944,953 | $24,201,197 | $72,117,974 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2696489).
Questions about SALEM COMMUNITY CORP
- What is the EIN of SALEM COMMUNITY CORP?
- The employer identification number (EIN) of SALEM COMMUNITY CORP is 04-2696489.
- Is SALEM COMMUNITY CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to SALEM COMMUNITY CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALEM COMMUNITY CORP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SALEM COMMUNITY CORP due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SALEM COMMUNITY CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SALEM COMMUNITY CORP?
- The 990 for the year ended December 31, 2024 names NATALYAL LESHCHINER.
- Who are the officers and directors of SALEM COMMUNITY CORP?
- The 990 for the year ended December 31, 2024 lists 20 people; 5 received compensation from the organization, the highest $125,752 (MELISSA FERGUSON, NURSING ADMINISTRATOR).
- How much revenue does SALEM COMMUNITY CORP have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $26,620,822, expenses of $26,938,007 and total assets of $73,937,014 at year end.
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