JGS Lifecare

Legal name: Jgs Lifecare Corporation

Overview

Mission

To honor our elders by providing them with activities and observances for all religions guided by Jewish values and serving all faiths.

What it reported doing in 2024

To promote programs that are charitable, educational and that will advance the knowledge and practice of geriatric nursing, health, rehabilitative care and other services in western Massachusetts.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
042129128
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Headquarters
Longmeadow, MA, US
Phone
413-567-6211
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Geriatrics

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 59
  • Accountability: 87
  • Sustainability: 14
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 28th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3,267.4%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 4.92; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 15.2% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -10.7% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -6.9% per year; rating input score 0; 17th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site
  • Where the money goes: 100% of revenue deployed · 97.4% of spending went to programs
  • Governance: 17 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $926K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 annual filings from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 17 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

21 people listed

Highest reported compensation

  • BARRY BERMAN (CEO EMERITUS-CHIEF PHILANTHROPY OFFICER): $925,530 total reported compensation
  • ADAM BERMAN (PRESIDENT AND CEO): $777,533 total reported compensation
  • ELIZABETH MULLEN (COO): $321,438 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.