2024-04-25T09:43:29-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2022-07-01 043267751 ELEMENT CARE INC ELEM 7817156608 235 WOODLAND NORTH AVENUE LYNN MA 01904 ROBERT DURANTE CFO 7817156620 2024-04-23 1 ROBERT DURANTE 999009999 0 X MATTHEW KALIL CPA MBA P01517069 9785575300 2024-04-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ROBERT DURANTE 235 WOODLAND NORTH AVENUE LYNN MA 01904 110017724 0 X ELEMENTCARE.ORG X 1994 MA THE ORGANIZATION'S MISSION IS TO PROVIDE HEALTH AND SOCIAL SERVICES TO ELDERS OF MASSACHUSETTS LOCATED NORTH OF BOSTON. PACE IS A PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY THAT ENABLES ELIGIBLE SENIORS TO REMAIN IN THEIR OWN COMMUNITIES RATHER THAN BEING PLACED IN LONG-TERM CARE FACILITIES. THE ORGANIZATION'S GOAL IS TO MAXIMIZE THE HEALTH AND FUNCTIONING LEVELS OF PROGRAM ENROLLEES TO ENABLE THEM TO CONTINUE LIVING IN THE COMMUNITY. 11 11 348 0 0 0 0 0 106756202 108716402 320152 1285433 21186 15889 107097540 110017724 250 0 0 0 33139313 35940681 0 0 0 63124862 70043043 96264425 105983724 10833115 4034000 93315351 113395799 11921421 26739564 81393930 86656235 X PROVIDE HEALTHCARE AND SOCIAL SERVICES TO FRAIL PARTICIPANTS IN THE NORTHSHORE AND MERRIMACK VALLEY COMMUNITIES BY KEEPING THEM AT HOME WITH DIGNITY AND RESPECT. 0 0 88487459 108716402 ELEMENT CARE, INC. IS A PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE) WHICH ENABLES ELIGIBLE SENIORS TO REMAIN IN THEIR OWN COMMUNITIES. THE PACE MODEL PROVIDES ONE STOP COMPREHENSIVE HEALTH AND SOCIAL SERVICES FOR ITS PARTICIPANTS. PACE'S GOAL IS TO MAXIMIZE THE HEALTH AND FUNCTIONING LEVELS OF PROGRAM ENROLLEES TO ENABLE THEM TO CONTINUE LIVING IN THE COMMUNITY. TO ACCOMPLISH THIS, THE PROGRAM: PROVIDES A COMPREHENSIVE RANGE OF PREVENTATIVE, PRIMARY, ACUTE AND LONG-TERM CARE SERVICES; USES AN INTEGRATED INTERDISCIPLINARY TEAM TO MANAGE CARE; DEVELOPS APPROPRIATE COMMUNITY-BASED ALTERNATIVES TO PROVIDING CARE IN INSTITUTIONAL SETTINGS AND CONSOLIDATES CAPITATED FUNDING FROM MEDICARE AND MEDICAID.IN JUNE 2004 ELEMENT CARE, ALONG WITH GLSS AND LCHC BECAME A MEMBER OF THE SENIOR CARE OPTIONS (SCO) PROGRAM, THE PARENT ORGANIZATION IS COMMONWEALTH CARE ALLIANCE. THIS IS A STATE-RUN PROGRAM SIMILAR TO THE PACE PROGRAM, WHERE PATIENTS ARE CARED FOR, HOWEVER CCA IS THE DIRECT RECIPIENT OF THE MEDICARE AND MEDICAID REVENUE. THIS PROGRAM ALLOWS ELEMENT CARE TO REACH A WIDER POPULATION, AS THE QUALIFICATION TO BECOME A MEMBER OF THE SCO PROGRAM ARE MORE FLEXIBLE THAN THE PACE PROGRAM. WHEREAS PACE REQUIRES ALL MEMBERS TO BE "NURSING HOME ELIGIBLE", SCO MAY ALLOW FOR MUCH HEALTHIER MEMBERS TO JOIN THE PROGRAM, THEREBY GIVING ELEMENT CARE THE OPPORTUNITY TO ASSIST THESE PATIENTS EARLIER. ELEMENT CARE IS CONSIDERED A PRIMARY CARE SITE, AND PROVIDES SERVICES TO PARTICIPANTS IN THE NORTH SHORE AND THE MERRIMACK VALLEY. UP UNTIL DECEMBER 31, 2018 ELEMENT CARE OPERATED UNDER A FULL RISK MODEL WHEREBY, CCA RECEIVED MEDICARE AND MEDICAID REIMBURSEMENT (SIMILAR TO ELEMENT CARE) AND THEN REMITTED 86% OF THE PREMIUM RECEIVED LESS CLAIMS EXPENSES TO ELEMENT CARE. ELEMENT CARE IN TURN PROVIDED CARE MANAGEMENT SERVICES TO THESE PARTICIPANTS, AND REMITTED REQUIRED FUNDS TO ITS VENDORS, INCLUDING GLSS AND LCHC FOR THE SERVICES THEY PROVIDE. ELEMENT CARE OUTSOURCES TO LCHC AND GLSS FOR THEIR PROGRAM AND MEDICAL SERVICES EXPERTISE.ELEMENT CARE RENEGOTIATED ITS CONTRACT MORE RECENTLY WITH CCA EFFECTIVE JANUARY 1, 2022 AND NOW IS REIMBURSED FOR CASE MANAGEMENT SERVICES ON A PER MEMBER PER MONTH BASIS AT A RATE OF $312 PMPM. IN 2022 ELEMENT CARE STARTED CONSTRUCTION ON TWO NEW SITES, ONE IN LYNN AND ONE IN BRIGHTON. ELEMENT CARE ALSO INVESTED IN A PACE CENTER IN WASHINGTON DC. 88487459 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 329 0 1 348 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 7817156608 235 WOODLAND NORTH AVENUE LYNN MA 01904 KATHY BURNS DIRECTOR 5.00 X 0 0 0 PETER ROSSETTI DIRECTOR 5.00 X 0 0 0 DR KIAME MAHANIAH DIRECTOR UNTIL (MAR '23) 5.00 X 0 0 0 DR GEOFF PECHINSKY DIRECTOR (SINCE APR '23) 5.00 X 0 0 0 RODOLFO RUDY VEGA DIRECTOR (SINCE APR '23) 5.00 X 0 0 0 ELIUD ALCALA DIRECTOR (SINCE APR '23) 5.00 X 0 0 0 DARLENE GALLANT DIRECTOR (SINCE JUN '23) 5.00 X 0 0 0 BOB PALLESCHI DIRECTOR 5.00 X 0 0 0 MARILYN SMITH CLERK 5.00 X X 0 0 0 MARY MAGNER TREASURER (SINCE JAN '23) 5.00 X X 0 0 0 WILLIAM JONES DIR. (TREAS UNTIL JAN '23) 5.00 X X 0 0 0 JOHN FEEHAN PRESIDENT 5.00 X X 0 0 0 ROBERT WAKEFIELD EXECUTIVE DIRECTOR 40.00 X 630134 0 43059 ROBERT DURANTE CHIEF FINANCIAL OFFICER 40.00 X 229051 0 24727 MARY ELLEN DUGAN CHIEF OPERATING OFFICER 36.00 X 230815 0 48315 JOANNA DUBY MEDICAL DIR/PHYSICIAN 40.00 X 352851 0 34088 JOHN COOLONG CHIEF INFORMATION OFFICER 40.00 X 261277 0 24280 LINDA GAUVAIN DIRECTOR OF PATIENT CARE SERVICES 40.00 X 174892 0 24733 DORINA OMARI PHYSICIAN 40.00 X 281720 0 33126 TAO LIU PHYSICIAN 40.00 X 287237 0 18082 VIVIAN CHAN PHYSICIAN 40.00 X 255926 0 17530 SOUMYA CHANDRASEKARAN PHYSICIAN 40.00 X 280976 0 33203 CINTHIA COLEMAN PHYSICIAN 40.00 X 254565 0 18776 3239444 0 319919 53 0 1 0 LYNN COMMUNITY HEALTH CENTER 269 UNION STREET LYNN MA 01901 HEALTH CARE 12435212 NORTH SHORE MEDICAL CENTER INC 81 HIGHLAND AVENUE SALEM MA 01970 HOSPITAL FACILITY 3269374 NORTHEAST HOSPITAL CORPORATION INC 133 BRIMBAL AVENUE BEVERLY MA 01915 HOSPITAL FACILITY 2409492 OCEAN TRANSPORTATION 182 ALLEY STREET LYNN MA 01905 TRANSPORTATION SERVICES 2178743 CROSSWAY HOMECARE LLC 30 MASSACHUSETTS AVENUE NORTH ANDOVER MA 01845 HOME HEALTH CARE SERVICES 1988905 97 PATIENT SERVICES 621610 108716402 108716402 108716402 1285433 1285433 15889 0 15889 15889 15889 110017724 108716402 0 1301322 X 1947991 1947991 26256295 18982449 7273846 5569639 4102791 1466848 2166756 1484438 682318 44918 44918 56926 56926 799951 21445 778506 820895 820895 509925 182656 327269 2732454 100303 2632151 2194150 1953121 241029 121863 67584 54279 98512 98512 1551888 1479764 72124 320642 320642 PHARMACY 14154871 14154871 NURSING HOME CARE 10293963 10293963 CLIENT MEDICAL CARE 8352316 8352316 IN-PATIENT HOSPITALIZAT 6969240 6969240 21020529 20342518 678011 105983724 88487459 17496265 0 40676788 27072368 12159509 30582173 2012600 1788902 700214 1068943 37939926 17409230 8725884 20530696 26187639 27903648 2852717 4449069 93315351 113395799 10046215 10929551 5602739 1875206 9268330 0 938944 11921421 26739564 X 81393930 86656235 81393930 86656235 93315351 113395799 4034000 1228305 0 X X 0 1 X 1 0 X 3125000 3125000 88330283 95207370 97780745 106756202 108716402 496791002 88330283 95207370 100905745 106756202 108716402 499916002 0 0 0 499916002 590962 612128 330765 341338 1301322 3176515 590962 612128 330765 341338 1301322 3176515 88921245 95819498 101236510 107097540 110017724 503092517 0.99370 0.99520 0.00630 0.00480 X 394700 394700 20035545 2847615 17187930 11138409 8783388 2355021 5453648 5050147 403501 917624 728080 189544 20530696 OPERATING LEASE LIABILITIES 938944 938944 X 111147517 1228305 -98512 1129793 110017724 0 110017724 105885212 0 105885212 98512 98512 105983724 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF JUNE 30, 2023, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF JUNE 30, 2023. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST EXPENSE -98,512. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE 98,512. X X X X 0 0 0 0 0 0 0 0 0 ROBERT WAKEFIELD EXECUTIVE DIRECTOR 630134 0 0 0 0 0 8700 0 34359 0 673193 0 0 0 JOANNA DUBY MEDICAL DIR/PHYSICIAN 352851 0 0 0 0 0 8700 0 25388 0 386939 0 0 0 DORINA OMARI PHYSICIAN 281720 0 0 0 0 0 8688 0 24438 0 314846 0 0 0 SOUMYA CHANDRASEKARAN PHYSICIAN 280976 0 0 0 0 0 8663 0 24540 0 314179 0 0 0 TAO LIU PHYSICIAN 287237 0 0 0 0 0 8313 0 9769 0 305319 0 0 0 JOHN COOLONG CHIEF INFORMATION OFFICER 261277 0 0 0 0 0 0 0 24280 0 285557 0 0 0 MARY ELLEN DUGAN CHIEF OPERATING OFFICER 230815 0 0 0 0 0 7225 0 41090 0 279130 0 0 0 VIVIAN CHAN PHYSICIAN 255926 0 0 0 0 0 7692 0 9838 0 273456 0 0 0 CINTHIA COLEMAN PHYSICIAN 254565 0 0 0 0 0 0 0 18776 0 273341 0 0 0 ROBERT DURANTE CHIEF FINANCIAL OFFICER 229051 0 0 0 0 0 6771 0 17956 0 253778 0 0 0 LINDA GAUVAIN DIRECTOR OF PATIENT CARE SERVICES 174892 0 0 0 0 0 5150 0 19583 0 199625 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING THE FISCAL YEAR ENDING JUNE 30, 2023, THE BOARD OF DIRECTORS VOTED TO AMEND THE BYLAWS OF THE ORGANIZATION. SIGNIFICANT CHANGES INCLUDED INCREASING THE MAXIMUM NUMBER OF DIRECTORS WHO CAN SERVE FROM EIGHT TO TWELVE; AND SPECIFYING THAT STAFF MEMBERS OF THE LOWELL COMMUNITY HEALTH CENTER AND GREATER LYNN SENIOR SERVICES ARE NOT ELIGIBLE TO SERVE ON THE ELEMENT CARE, INC. BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BY THE ORGANIZATION PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY BY REQUIRING AN ANNUAL AFFIRMATION OF THE POLICY BY ALL EMPLOYEES AND BOARD MEMBERS. IN ADDITION, THE BOARD OF DIRECTORS IS CHARGED WITH MONITORING AND ENFORCING THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 SENIOR MANAGERS RECEIVE ANNUAL PERFORMANCE EVALUATIONS. THE BOARD OF DIRECTORS APPOINTS A COMMITTEE CONSISTING OF A FEW BOARD MEMBERS TO SERVE AS THE COMPENSATION COMMITEE, WHICH IS CHARGED WITH REVIEWING THE EXECUTIVE DIRECTOR'S PERFORMANCE EVALUATION AND DETERMINING THE PROPER LEVEL OF COMPENSATION BY CONSIDERING NOT ONLY PERFORMANCE AND RESPONSIBILITIES, BUT ALSO CONSIDERING SALARY LEVELS AT COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E ASSISTED LIVING FACILITIES: PROGRAM SERVICE EXPENSES 6,158,108. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,158,108. TRANSPORTATION: PROGRAM SERVICE EXPENSES 5,740,996. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,740,996. HOME HEALTH CARE: PROGRAM SERVICE EXPENSES 5,143,384. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,143,384. CLIENT HOME MEDICAL EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 1,074,572. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,074,572. CLIENT MEALS: PROGRAM SERVICE EXPENSES 763,336. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 763,336. PROGRAM SUPPLIES: PROGRAM SERVICE EXPENSES 363,418. MANAGEMENT AND GENERAL EXPENSES 9,170. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 372,588. CLIENT PERSONAL CARE ITEMS: PROGRAM SERVICE EXPENSES 286,704. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 286,704. FINES AND PENALTIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 213,893. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,893. SCO CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 197,584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 197,584. IN-HOME COMPANION SERVICES: PROGRAM SERVICE EXPENSES 169,422. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 169,422. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 14,220. MANAGEMENT AND GENERAL EXPENSES 136,633. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,853. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 128,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,000. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 123,450. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,450. EQUIPMENT REPAIRS: PROGRAM SERVICE EXPENSES 116,679. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,679. CLIENT TRANSLATION SERVICES: PROGRAM SERVICE EXPENSES 94,663. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,663. STAFF TRAINING: PROGRAM SERVICE EXPENSES 52,883. MANAGEMENT AND GENERAL EXPENSES 36,232. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89,115. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 60,162. MANAGEMENT AND GENERAL EXPENSES 12,862. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,024. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 57,402. MANAGEMENT AND GENERAL EXPENSES 10,896. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,298. CLIENT LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 32,927. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,927. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 16,058. MANAGEMENT AND GENERAL EXPENSES 6,875. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,933. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR. PACE4DC 1231 GOOD HOPE ROAD SE WASHINGTON DC 20020 844786070 PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE) DC ELEMENT CARE INC RELATED 2540743 0 0 0.39200 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PACE4DC LLC B 750000 ACTUAL CASH VALUE