2024-10-30T07:28:10-05:00 2023-12-31 440160260 FORVIS MAZARS LLP 1330 BOYLSTON STREET CHESTNUT HILL MA 024672145 990 2023-01-01 042713813 CHESTNUT HILL BENEVOLENT ASSOCIATION CHES 6177345600 910 BOYLSTON STREET CHESTNUT HILL MA 02467 CAROL WORLEY CEO 6177345600 2024-10-30 1 0 TAMAR PLOTZKER P02047230 6177311222 2023 2024-10-15 13:58:12Z CAROL WORLEY 910 BOYLSTON STREET CHESTNUT HILL MA 02467 13075759 0 X WWW.CHBENEVOLENT.ORG X 1916 MA TO MAINTAIN A CHRISTIAN SCIENCE REFUGE FOR HEALING, PRAYER, AND SPIRITUAL GROWTH; TO PROVIDE THE PRACTICAL, SPIRITUAL MINISTRY OF CHRISTIAN SCIENCE NURSING, AND TRAINING IN THE ART OF CHRISTIAN SCIENCE NURSING. 9 7 81 15 0 0 4435549 4462228 3532023 3476400 1169101 273712 14785 982620 9151458 9194960 119550 358549 0 0 3823914 3811415 0 0 445521 5027434 5446311 8970898 9616275 180560 -421315 39899269 41604046 1048678 989266 38850591 40614780 X OUR MISSION IS TO MAINTAIN A CHRISTIAN SCIENCE REFUGE FOR HEALING, PRAYER, AND SPIRITUAL GROWTH; TO PROVIDE THE PRACTICAL, SPIRITUAL MINISTRY OF CHRISTIAN SCIENCE NURSING, AND TRAINING IN THE ART OF CHRISTIAN SCIENCE NURSING. 0 0 3539598 164757 1942144 CHRISTIAN SCIENCE NURSING CARE PROGRAM - OUR CHRISTIAN SCIENCE NURSING SERVICES PROVIDE A REFUGE AND TENDER, SKILLED CARE FOR THOSE RELYING ON CHRISTIAN SCIENCE FOR HEALING. THIS CARE INCLUDES PRACTICAL ASSISTANCE WITH ACTIVITY, NOURISHMENT, CLEANLINESS, COMMUNICATION, COMFORT, REST, AND ONE'S SURROUNDINGS. CHRISTIAN SCIENCE NURSING CARE IS SUPERVISED DIRECTLY BY A JOURNAL-LISTED CHRISTIAN SCIENCE NURSE AND IS AVAILABLE FOR THOSE RECEIVING TREATMENT FROM A JOURNAL-LISTED CHRISTIAN SCIENCE PRACTITIONER. ADMISSION COORDINATORS RESPOND 24 HOURS A DAY TO REQUESTS FOR CARE THROUGH INPATIENT, OUTPATIENT, OR VISITING CHRISTIAN SCIENCE NURSING SERVICES. OVER 88 PATIENTS WERE SERVED IN 2023. 2852042 181683 1362154 RESIDENTIAL PROGRAMS CONSIST OF FOUR PROGRAMS: REST AND STUDY PROGRAM IS A PROVISION FOR THOSE SEEKING A QUIET REFUGE FOR PRAYER AND SPIRITUAL STUDY. IT ALSO PROVIDES A PEACEFUL HAVEN FOR FRIENDS AND FAMILY THAT ARE SUPPORTING INDIVIDUALS RECEIVING CHRISTIAN SCIENCE NURSING CARE ON OUR CAMPUS. THE RESIDENCES AT 910 SUPPORTS AN INDEPENDENT LIVING PROGRAM FOR SENIOR CHRISTIAN SCIENTISTS. ASSOCIATES' ACCOMMODATIONS ARE PROVIDED FOR CHRISTIAN SCIENCE STAFF WORKING AT CHESTNUT HILL BENEVOLENT ASSOCIATION. TEMPORARY HOUSING IS A TEMPORARY PROVISION FOR CHRISTIAN SCIENTISTS WORKING OR DOING RESEARCH AT THE CHRISTIAN SCIENCE CENTER OR OTHER LOCAL CHRISTIAN SCIENCE ORGANIZATIONS. 1068329 5615 94224 CHRISTIAN SCIENCE NURSES TRAINING - WHEN MARY BAKER EDDY CALLED FOR THE FOUNDING OF A CHRISTIAN SCIENCE NURSING CARE INSTITUTION, SHE SAID THAT IT WAS ALSO TO PROVIDE TRAINING. SINCE 1921, OUR SCHOOL HAS BEEN TRAINING CHRISTIAN SCIENCE NURSES FROM THROUGHOUT THE WORLD. TODAY THE FOUR-COURSE CURRICULUM ADDRESSES CHRISTIAN SCIENCE NURSING ARTS,ETHICS, AND SKILLS REFLECTIVE OF THE CHURCH MANUAL BY-LAW "CHRISTIAN SCIENCE NURSE" (ART. VIII, SECT. 31). THE CURRICULUM CONSISTS OF CLASSROOM AND ON-THE-JOB TRAINING THAT SUPPORT A SPIRITUALLY IMPELLED PRACTICE OF CHRISTIAN SCIENCE NURSING. THIS PROGRAM ALSO INCLUDES CONTINUING EDUCATION COURSES FOR CHRISTIAN SCIENCE NURSES ALREADY LISTED IN THE CHRISTIAN SCIENCE JOURNAL AND FOR THOSE ACTIVELY SUPPORTING THE PRACTICE OF CHRISTIAN SCIENCE NURSING. SINCE 2002, 927 CHRISTIAN SCIENCE NURSES FROM 28 CHRISTIAN SCIENCE NURSING FACILITIES, VISITING CHRISTIAN SCIENCE NURSING SERVICES AND OTHER CHRISTIAN SCIENCE ORGANIZATIONS HAVE PARTICIPATED IN THIS PROGRAM. 172048 6494 77878 VISITING CHRISTIAN SCIENCE NURSING - IN 2023, OUR VISITING CHRISTIAN SCIENCE NURSING SERVICE MADE 418 VISITS TO INDIVIDUALS RESIDING IN MA, CT, MD & RI. THIS SERVICE IS AVAILABLE 24 HOURS A DAY, SEVEN DAYS A WEEK. 172048 6494 77878 7632017 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 8 0 1 81 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AR CA FL HI KY MD MA MI MN MS NH NY OR PA RI SC TN UT VA WV WI NC X X DONNA POOLE 6179752740 910 BOYLSTON STREET CHESTNUT HILL MA 02467 GREG MCLANE BOARD CHAIR 7.00 X X 0 0 0 JONATHA WEY VICE CHAIR/SECRETARY 6.00 X X 10980 0 0 JEFFREY HUTCHINS TREASURER 3.00 X X 0 0 0 ROBERT COLLIER TRUSTEE 2.00 X 0 0 0 ROSS COLLINS TRUSTEE 3.00 X 0 0 0 CELIA WATERS TRUSTEE 4.00 X 0 0 0 PETER GOLDER TRUSTEE 1.00 X 0 0 0 NIK APOSTOLIDES TRUSTEE 1.00 X 0 0 0 JANIVA TOLER CEO & PRESIDENT 51.25 X X 194755 0 10607 DONNA POOLE FINANCE DIRECTOR 50.00 X 96159 0 7408 CAROL WORLEY DIRECTOR OF C.S. NURSES TRAINING 80.00 X 106831 0 6211 JENNIE CHRISTENSEN DEVELOPMENT DIRECTOR 60.00 X 103225 0 1718 511950 0 25944 3 0 1 0 NEXDINE 905B SOUTH MAIN STREET SUITE 203 MANSFIELD MA 02048 FOOD SERVICE & HOUSEKEEPING 1565224 PARADIGM PROPERTIES 93 SUMMER STREET BOSTON MA 02110 MAINTENANCE SERVICES 626454 CLIFTON LARSON ALLEN 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 ACCOUNTING SERVICES 161782 3 4462228 119506 4462228 CHRISTIAN SCIENCE NURSING CARE 623000 2020022 2020022 RESIDENTIAL 623000 809039 809039 REST & STUDY 623000 294358 294358 ASSOCIATES 623000 177311 177311 CHRISTIAN SCIENCE NURSES TRAINING 623000 94224 94224 81446 81446 3476400 121169 121169 4022154 11188 3880799 0 141355 11188 152543 152543 DISTRIBUTIONS FROM PERPETUAL TRUS 900099 882000 882000 BAD DEBT RECOVERY 900099 100620 100620 982620 9194960 3476400 0 1256332 358549 358549 301911 124472 168643 8796 3101962 2314256 580419 207287 108646 98973 5053 4620 39833 19198 19509 1126 259063 186667 56053 16343 36378 13554 22824 218366 163689 31293 23384 35900 35900 122512 14736 107776 167677 4381 74105 89191 164927 107603 48273 9051 40341 20574 14926 4841 751088 663662 74883 12543 17964 13412 66 4486 927291 840629 67195 19467 241147 213078 24042 4027 MAINTENANCE AND REPAIRS 1153746 982850 140118 30778 FOOD COSTS 1034393 1033208 1185 HOUSEKEEPING 496572 438771 49508 8293 38009 19755 16966 1288 9616275 7632017 1538737 445521 412783 288479 2067449 2720955 146630 343997 408618 65068 12374 37258841 24668788 13186658 12590053 4782323 4905869 570749 683131 18470242 19847937 39899269 41604046 802094 817486 95879 75939 150705 95841 1048678 989266 X 15075668 13938892 23774923 26675888 38850591 40614780 39899269 41604046 X -421315 424243 1761261 X X 0 1 X 1 0 X 2987396 2304686 5134239 4435549 4462228 19324098 2987396 2304686 5134239 4435549 4462228 19324098 3568621 15755477 930432 942547 979255 1000997 121169 3974400 14785 982620 997405 24295903 17632860 0.64850 0.66450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3230268 42319 488462 179733 3581316 4031473 46754 -748218 99741 3230268 3499553 46090 662654 176824 4031473 3100563 106007 421474 128491 3499553 2480509 44973 652988 77907 3100563 0.68094 0.31906 0 0 32687 32687 33394149 21385933 12008216 3653129 3271826 381303 178876 11029 167847 12590053 LEGACIES AND TRUST RECEIVABLES 73500 BENEFICIAL INTEREST IN PERPETUAL TRUST 19723308 SETTLEMENT DUE FROM MEDICARE 51129 19847937 CHARITABLE GIFT ANNUITIES 95841 95841 10871110 424243 1388427 1812670 9058440 35900 100620 136520 9194960 9106921 -100620 -100620 9207541 35900 372834 408734 9616275 PART V, LINE 4: RESTRICTED ENDOWMENTS ARE USED FOR THE PROGRAMS DESIGNATED BY THE DONOR. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUST 1,421,734. CHANGE IN DEFINED BENEFIT PLAN 339,527. BENEVOLENCE GRANTED AND OTHER INCLUDED IN EXPENSES ON 990 -372,834. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY 100,620. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT RECOVERY -100,620. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE GRANTED AND OTHER INCLUDED IN EXPENSES ON 990 372,834. 1 CHRISTIAN SCIENCE NURSING CARE BENEVOLENCE GRANTED 2 164757 ACTUAL VALUE REDUCTION OF FEES VISITING CHRISTIAN SCIENCE NURSING SERVICE 11 6494 ACTUAL VALUE REDUCTION OF FEES CHRISTIAN SCIENCE NURSES TRAINING PROGRAM AWARD 13 5615 ACTUAL VALUE REDUCTION OF TUITION REST & STUDY: CSNAT PROGRAM 25 113927 ACTUAL VALUE REDUCTION OF ROOM AND BOARD RENTAL DISCOUNT FOR INDEPENDENT LIVING RESIDENTS 8 67756 ACTUAL VALUE REDUCTION OF RENT PART I, LINE 2: INDEPENDENT LIVING: RENTAL SUBSIDY: FOR QUALIFYING SENIOR CHRISTIAN SCIENTISTS WHO RESIDE AT THE CHESTNUT HILL BENEVOLENT ASSOCIATION, A PORTION OF THEIR RENT IS SUBSIDIZED BY THE ASSOCIATION. THE AMOUNT OF THE SUBSIDY IS DETERMINED ON A CASE-BY-CASE BASIS. THE SUBSIDY REPRESENTS THE DIFFERENCE BETWEEN THE NORMAL RENTAL RATE FOR THEIR APARTMENT VERSUS THE RESOURCES AVAILABLE TO THE TENANT TO PAY RENT. THE TENANT IS REQUIRED TO COMPLETE AN APPLICATION THAT IS REVIEWED BY A COMMITTEE CONSISTING OF THE CEO AND OTHER SENIOR MEMBERS OF MANAGEMENT. CHRISTIAN SCIENCE NURSES TRAINING AWARDS: BA GRANTS ARE BASED ON WHETHER AN INDIVIDUAL HAS FIRST PURSUED ALL FINANCIAL RESOURCES THAT ARE AVAILABLE TO THEM THROUGH OTHER CHRISTIAN SCIENCE ORGANIZATIONS. THE OTHER ORGANIZATIONS PROVIDE FINANCIAL SUPPORT TOWARDS TUITION FOR CHRISTIAN SCIENCE NURSES TRAINING COURSES. ONCE AN EMPLOYEE OF THE CHESTNUT HILL BENEVOLENT ASSOCIATION HAS RECEIVED TUITION GRANTS FROM THE OTHER ORGANIZATIONS, THEY BECOME ELIGIBLE TO APPLY FOR A GRANT FROM THE ASSOCIATION TO COVER THE REMAINING COST OF THE TUITION. REST AND STUDY: CSNA TRAINING PROGRAM: AS PART OF THE CHRISTIAN SCIENCE NURSES TRAINING CURRICULUM, THOSE INDIVIDUALS WHO PARTICIPATE IN THE PROGRAM FROM OTHER CHRISTIAN SCIENCE NURSING FACILITIES ARE PROVIDED ROOM AND BOARD AT SIGNIFICANTLY BELOW MARKET RATES. THE AMOUNT SHOWN AS REST & STUDY: CSNA TRAINING PROGRAM REPRESENTS THE DIFFERENCE BETWEEN THE MARKET RATES FOR LODGING AND MEALS AS COMPARED TO THE AMOUNTS CHARGED TO THE PARTICIPANTS. X X X 0 0 0 0 0 0 0 0 0 JANIVA TOLER CEO & PRESIDENT 194755 0 0 0 0 0 9750 0 857 0 205362 0 0 0 LOGAN HARDAGE FAMILY MEMBER OF JANIVA TOLER, CEO & PRES 50635 SALARIED EMPLOYEE 0 X 8 119506 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED ABOVE REPRESENTS THE TOTAL NUMBER OF DONORS OF PUBLICLY TRADED SECURITIES DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, EXCLUDING SCHEDULE B, IS REVIEWED BY THE FINANCE COMMITTEE. THE FULL FORM 990 IS THEN REVIEWED BY THE BOARD OF TRUSTEES BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN KNOWN AND TO SIGN A STATEMENT ANNUALLY TO ASSURE THE ORGANIZATION THAT NO CONFLICT OF INTEREST EXISTS. IF A CONFLICT DOES EXIST, THE INDIVIDUAL IS EXCLUDED FROM ANY VOTE OR DISCUSSION INVOLVING THE INDIVIDUAL OR COMPANY WITH WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES REVIEWS THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER AND PERIODICALLY COMPARES THE CHIEF EXECUTIVE OFFICER'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. THE CHIEF EXECUTIVE OFFICER REVIEWS THE PERFORMANCE OF ALL KEY EMPLOYEES AND THE CHIEF FINANCIAL OFFICER AND HUMAN RESOURCES MANAGER COMPARE ALL KEY EMPLOYEE'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORMS 990 ARE PUBLICLY AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR.ORG. IN ADDITION, SUCH INFORMATION WILL BE PROVIDED BY THE ORGANIZATION, UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. INSPECTION WILL TAKE PLACE AT THE OFFICE OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: UNREALIZED GAIN/LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUST 1,421,734. CHANGE IN DEFINED BENEFIT PLAN 339,527. PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.