EMERSON HEALTH CARE FOUNDATION INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- EMERSON HEALTH CARE FOUNDATION INC (EIN 04-2770980)
- Tax period
- 2021-10-01 to 2022-09-30
- Filed
- 2023-08-14
- IRS object ID
- 202322269349300797
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-08-14T15:00:35-05:00 | ReturnTs |
| Tax Period End | 2022-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464547996 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | E J CALLAHAN & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PLEASURE ISLAND ROAD SUITE 2A | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042770980 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERSON HEALTH CARE FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMER | BusinessNameControlTxt |
| Phone | 9782878709 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | OLD ROAD TO NINE ACRE CORNER | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01742 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN COCO | PersonNm |
| Person Title | SR VP, CFO | PersonTitleTxt |
| Phone | 9782878709 | PhoneNum |
| Signature | 2023-08-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEPHEN | PersonFirstNm |
| Person Last | COCO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EDWARD J CALLAHAN CPA | PreparerPersonNm |
| PTIN | P00314334 | PTIN |
| Phone | 6179747697 | PhoneNum |
| Preparation | 2023-08-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN COCO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | OLD ROAD TO NINE ACRE CORNER | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01742 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,824,407 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | EMERSONHOSPITAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | COORDINATE AND DEVELOP THE FUNDRAISING EFFORT FOR EMERSON HOSPITAL | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,689,999 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,745,991 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $161 | PYInvestmentIncomeAmt |
| CY Investment Income | $525 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,690,160 | PYTotalRevenueAmt |
| CY Total Revenue | $9,746,516 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $800,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,015,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $733,809 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $825,826 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,103,767 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $231,633 | PYOtherExpensesAmt |
| CY Other Expenses | $277,941 | CYOtherExpensesAmt |
| PY Total Expenses | $1,765,442 | PYTotalExpensesAmt |
| CY Total Expenses | $2,118,767 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,924,718 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,627,749 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,800,862 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,339,772 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,374,741 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $168,516 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,426,121 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,171,256 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EMERSON HEALTH CARE FOUNDATION INC PROVIDES PHILANTHROPIC RESOURCES TO ASSIST EMERSON HEALTH SYSTEM, INC AND EMERSON HOSPITAL IN FULFILLING THEIR MISSION OF IMPROVING THE HEALTH STATUS OF THE PEOPLE IN THE COMMUNITIES IT SERVES. THROUGH THE ON-GOING CULTIVATION OF RELATIONSHIPS, THE FOUNDATION LEADERSHIP WILL STRIVE TO CREATE THE WILLINGESS AS WELL AS THE MEANS THROUGH WHICH EMERSON HOSPITAL'S CONSTITUENTS WILL FINANCIALLY SUPPORT THE FACILITY, EQUIPMENT, OPERATIONAL, EDUCATIONAL AND PROGRAMMATIC NEEDS OF THE HOSPITAL. THE FOUNDATION WILL STRIVE CONTINUALLY TO EXPAND THE BASE OF ANNUAL PHALANTHROPIC SUPPORT AND BUILD AN ENDOWMENT TO ENSURE THE COMMUNITY'S FUTURE HEALTH CARE NEEDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,015,000 | ExpenseAmt |
| Grant | $1,015,000 | GrantAmt |
| Desc | EMERSON HEALTH CARE FOUNDATION IS AN ORGANIZATION THAT SUPPORTS FUNDRAISING EFFORTS FOR EMERSON HOSPITAL. | Desc |
| Total Program Service Expenses | $1,015,000 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN COCO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9782878709 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | OLD ROAD TO NINE ACRE CORNER | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01742 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| KENNETH ANDERSON JR | |||||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| THOMAS BEAUDOIN | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM P BOGER III MD | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY S CAMPBELL | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| LIZA CAREY | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEPHEN W CARR | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| GLORIA L CLOUGH | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | 10.00 | |||
| DANNY COSTA | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHARLES A DENAULT | |||||||||
| CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| DEBORAH A GREENE MD | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| DENISE HAARTZ | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEANNE S KANGAS | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| KARL F KUSSIN | |||||||||
| CHIEF PHILANTHROPY OFFICER | 50.00 | Yes (X) | Yes (X) | $0 | $295,671 | $49,048 | |||
| JOHN LIBERTINO MD | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $224,346 | $0 | 2.00 | |||
| PHILIP S LOTANE | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| LYNN MARTIN | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| KAREN MCGINN | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSHUA M NELSON | |||||||||
| VICE CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| KIMBERLY PATENAUDE | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| ANNA W RASMUSSEN | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| SANDRA A SCHELZI | |||||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINE C SCHUSTER | |||||||||
| PRESIDENT AND CEO | 4.00 | Yes (X) | Yes (X) | $0 | $1,251,184 | $238,690 | 56.00 | ||
| ROBERT B SEGAL | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| ANDREW J SOHN | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| JILL STANSKY | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID LAUTZ MD | |||||||||
| PHYSICIAN | 0.00 | $0 | $1,579,987 | $30,507 | 60.00 | Yes (X) | |||
| ARTHUR LEE MD | |||||||||
| PHYSICIAN | 0.00 | $0 | $1,098,691 | $24,207 | 60.00 | Yes (X) | |||
| JAMES SPINELLI MD | |||||||||
| PHYSICIAN | 0.00 | $0 | $735,564 | $8,313 | 60.00 | Yes (X) | |||
| JOHN DOWD MD | |||||||||
| PHYSICIAN | 0.00 | $0 | $605,075 | $30,507 | 60.00 | Yes (X) | |||
| ELIZAVETA RAGULIN COYNE MD | |||||||||
| PHYSICIAN | 0.00 | $0 | $599,491 | $24,207 | 60.00 | Yes (X) | |||
| MICHAEL HACHEY | |||||||||
| FORMER ASSISTANT TREASURER | 4.00 | $0 | $669,698 | $71,060 | 36.00 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $7,059,707 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $476,539 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $86,749 | FundraisingAmt |
| All Other Contributions | $9,659,242 | AllOtherContributionsAmt |
| Total Contributions | $9,745,991 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $525 | TotalRevenueColumnAmt |
| Exclusion | $525 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $77,891 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $212,431 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $77,891 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,746,516 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $525 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,015,000 | TotalAmt |
| Program Services | $1,015,000 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $693,477 | TotalAmt |
| Fundraising | $693,477 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,349 | TotalAmt |
| Fundraising | $132,349 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,000 | TotalAmt |
| Fundraising | $90,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,987 | TotalAmt |
| Fundraising | $10,987 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,234 | TotalAmt |
| Fundraising | $2,234 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt |
|---|---|---|
| CONTRACTED SERVICES | $131,364 | $131,364 |
| MISCELLANEOUS | $20,465 | $20,465 |
| PRINTING | $16,040 | $16,040 |
| FOOD & FUNCTION | $5,942 | $5,942 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $909 | TotalAmt |
| Fundraising | $909 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,118,767 | TotalAmt |
| Program Services | $1,015,000 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $1,103,767 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,204,845 | BOYAmt |
| EOY | $2,079,472 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,574 | BOYAmt |
| EOY | $1,011,218 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,586,443 | BOYAmt |
| EOY | $3,845,907 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,403,175 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,800,862 | BOYAmt |
| EOY | $10,339,772 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,374,741 | BOYAmt |
| EOY | $168,516 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,374,741 | BOYAmt |
| EOY | $168,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$18,613 | BOYAmt |
| EOY | -$220,470 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,444,734 | BOYAmt |
| EOY | $10,391,726 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,426,121 | BOYAmt |
| EOY | $10,171,256 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,800,862 | BOYAmt |
| EOY | $10,339,772 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,627,749 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$621,692 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,260,922 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERSON HOSPITAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042103565 | EIN |
| Organization Type | 3 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $478,519 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $478,519 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,108,451 | BeginningYearBalanceAmt |
| Contributions | $122,946 | ContributionsAmt |
| Investment Earnings Or Losses | $554,557 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $145,389 | OtherExpendituresAmt |
| End Year Balance | $3,640,565 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,452,598 | BeginningYearBalanceAmt |
| Contributions | $262,343 | ContributionsAmt |
| Investment Earnings Or Losses | $513,718 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $120,208 | OtherExpendituresAmt |
| End Year Balance | $3,108,451 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,315,726 | BeginningYearBalanceAmt |
| Contributions | $121,795 | ContributionsAmt |
| Investment Earnings Or Losses | $127,798 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $112,721 | OtherExpendituresAmt |
| End Year Balance | $2,452,598 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,197,719 | BeginningYearBalanceAmt |
| Contributions | $111,039 | ContributionsAmt |
| Investment Earnings Or Losses | $109,254 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $102,286 | OtherExpendituresAmt |
| End Year Balance | $2,315,726 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,084,029 | BeginningYearBalanceAmt |
| Contributions | $99,540 | ContributionsAmt |
| Investment Earnings Or Losses | $104,363 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $90,213 | OtherExpendituresAmt |
| End Year Balance | $2,197,719 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.74000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.22000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| BENEFICIAL INTEREST IN SPLIT-INTEREST | $205,341 | F |
| UNRESTRICTED | $136,630 | F |
| TEMPORARILY RESTRICTED | $3,503,936 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,845,907 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PLEDGES RECEIVABLE, NET | Desc |
| Book Value | $3,403,175 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,403,175 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,731,516 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$1,015,000 | OtherRevenueAmt |
| Revenue Not Reported | -$1,015,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,746,516 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,746,516 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,103,767 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$1,015,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$1,015,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,118,767 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,118,767 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PRINCIPAL BALANCE OF THE ENDOWMENT FUND IS PERMANENTLY RESTRICTED FROM USE. INCOME ON THE ENDOWMENT FUND THAT HAS BEEN DESIGNATED FOR A SPECIFIC PURPOSE BY THE DONOR IS USED AS SPECIFIED. OTHERWISE, THE INCOME IS USED TO ADVANCE THE ORGANIZATION'S GENERAL CHARITABLE PURPOSE. |
| PART X, LINE 2: | IN FISCAL 2022 THERE WAS NO FOOTNOTE IN THE AUDITED FINANCIAL STATEMENTS REFERENCING FIN48 BECAUSE THE ORGANIZATION DID NOT FILE UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RECLASS MANAGMENT FEE TO EXPENSE -1,015,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RECLASS MANAGEMENT FEE FROM REVENUE -1,015,000. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | 0 | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LESTER INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19 BUSINESS PARK DRIVE | AddressLine1Txt |
| City | BRANFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | TELEMARKETING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $8,780 | GrossReceiptsAmt |
| Retained By Contractor | $2,531 | RetainedByContractorAmt |
| Net To Organization | $6,249 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $8,780 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $2,531 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $6,249 | TotalNetToOrganizationAmt |
| Licensed States | MA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | RUN/WALK FOR CANCER | Event1Nm |
| Gross Receipts Event1 | $180,982 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $146,039 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $34,943 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $9,798 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $900 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,888 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $20,357 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $109,340 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $66,392 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $42,948 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $10,355 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $9,760 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $16,091 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $6,742 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $290,322 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $212,431 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $77,891 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $20,153 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,660 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $19,979 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $27,099 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $77,891 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERSON HOSPITAL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 133 OLD ROAD TO NINE ACRE CORNER | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01742 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 042103565 | RecipientEIN |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $1,015,000 | NonCashAssistanceAmt |
| Purpose Of Grant | PROVIDE FINANCIAL SUPPORT TO EMERSON HOSPITAL | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EMERSON HOSPITAL HEALTHCARE FOUNDATION MEETS WITH EMERSON HOSPITAL ADMINISTRATIVE STAFF TO ENSURE THAT GRANT USE IS CONSISTENT WITH ANY RESTRICTIONS THAT HAD BEEN PLACED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (1) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID LAUTZ MD | ||||||||||||||
| PHYSICIAN | $0 | $799,384 | $0 | $778,281 | $0 | $2,322 | $0 | $0 | $0 | $30,507 | $0 | $1,610,494 | $0 | $0 |
| CHRISTINE C SCHUSTER | ||||||||||||||
| PRESIDENT AND CEO | $0 | $1,048,653 | $0 | $198,967 | $0 | $3,564 | $0 | $238,690 | $0 | $0 | $0 | $1,489,874 | $0 | $0 |
| ARTHUR LEE MD | ||||||||||||||
| PHYSICIAN | $0 | $676,603 | $0 | $420,846 | $0 | $1,242 | $0 | $0 | $0 | $24,207 | $0 | $1,122,898 | $0 | $0 |
| JAMES SPINELLI MD | ||||||||||||||
| PHYSICIAN | $0 | $548,392 | $0 | $186,362 | $0 | $810 | $0 | $0 | $0 | $8,313 | $0 | $743,877 | $0 | $0 |
| MICHAEL HACHEY | ||||||||||||||
| FORMER ASSISTANT TREASURER | $0 | $487,116 | $0 | $180,885 | $0 | $1,697 | $0 | $58,910 | $0 | $12,150 | $0 | $740,758 | $0 | $0 |
| JOHN DOWD MD | ||||||||||||||
| PHYSICIAN | $0 | $585,000 | $0 | $18,833 | $0 | $1,242 | $0 | $0 | $0 | $30,507 | $0 | $635,582 | $0 | $0 |
| ELIZAVETA RAGULIN COYNE MD | ||||||||||||||
| PHYSICIAN | $0 | $392,312 | $0 | $206,693 | $0 | $486 | $0 | $0 | $0 | $24,207 | $0 | $623,698 | $0 | $0 |
| KARL F KUSSIN | ||||||||||||||
| CHIEF PHILANTHROPY OFFICER | $0 | $255,687 | $0 | $36,420 | $0 | $3,564 | $0 | $28,340 | $0 | $20,708 | $0 | $344,719 | $0 | $0 |
| JOHN LIBERTINO MD | ||||||||||||||
| DIRECTOR | $0 | $224,046 | $0 | $300 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $224,346 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | KARL KUSSIN, CHRISTINE SCHUSTER AND MICHAEL HACHEY ARE PAID THROUGH EMERSON HOSPITAL AND ARE ELIGIBLE TO PARTICIPATE IN THE FOLLOWING NONQUALIFIED RETIREMENT PLAN. EMERSON HOSPITAL OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO A SELECT CLASS OF MANAGEMENT. SUPPLEMENTAL RETIREMENT INCOME IS ASSESSED BY AN INDEPENDENT ACTUARY TO DETERMINE ANNUAL CONTRIBUTION AMOUNTS BY EMERSON HOSPITAL. PLAN CONTRIBUTIONS BECOME INCOME TO THE PARTICIPANT BASED ON A CLIFF VESTING SCHEDULE, WHICH IS EVERY FIVE YEARS FROM THE DATE OF PLAN ENROLLMENT. THE FOLLOWING PERSONS PARTICIPATED IN A 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. CHRISTINE SCHUSTER $214,590 MICHAEL HACHEY $34,810 KARL KUSSIN $4,240 |
| PART I, LINE 6 | EMERSON HOSPITAL EXECUTIVES ARE ELIGIBLE TO RECEIVE INCENTIVE COMPENSATION IN THE AMOUNT OF 5% OF BASE SALARY IF THE ORGANIZATION ACHIEVES THE BOARD APPROVED BUDGETED GAIN FROM OPERATIONS FOR THE FISCAL YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS DENISE HAARTZ, GLORIA CLOUGH AND ANNA WINTER RASMUSSEN SERVE TOGETHER ON THE BOARD OF DIRECTORS OF THE LOUISA MAY ALCOTT ORCHARD HOUSE OF CONCORD. |
| FORM 990, PART VI, SECTION A, LINE 6 | EMERSON HEALTH SYSTEM, INC ACTING THROUGH ITS BOARD OF DIRECTORS, IS THE MEMBER FOR EMERSON HEALTH CARE FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NUMBER AND COMPOSITION OF THE BOARD OF DIRECTORS IS FIXED ANNUALLY BY THE MEMBER, EMERSON HEALTH SYSTEM. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE NUMBER AND COMPOSITION OF THE BOARD OF DIRECTORS IS FIXED ANNUALLY BY THE MEMBER, EMERSON HEALTH SYSTEM. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMPLETED FORM 990 WAS PRESENTED TO THE BOARD OF DIRECTORS DURING A REGULARLY SCHEDULED MEETING AND WAS OPEN FOR REVIEW, DISCUSSION, QUESTIONS AND COMMENTS PRIOR TO FILING. |
| FORM 990, PART IX, LINES 5, 7 AND 9 | ALL PERSONNEL ARE EMPLOYEES OF EMERSON HOSPITAL, INC AND W-2S ARE ISSUED BY EMERSON HOSPITAL. THE EXPENSE FOR EMPLOYEES DOING THE WORK OF EMERSON HEALTH CARE FOUNDATION IS ALLOCATED TO EMERSON HEALTH CARE FOUNDATION VIA INTERCOMPANY ACCOUNTS. THE AMOUNTS ON LINES 5, 7, AND 9 REPRESENT THE EXPENSE ALLOCATED BY EMERSON HOSPITAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIERCTORS REQUIRES THAT ALL BOARD MEMBERS AND SENIOR MANAGERS COMPLETE AND SIGN THE CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE EXECUTIVE DIRECTOR REVIEWS THESE QUESTIONNAIRES AND SUMMARIZES ANY ISSUES THAT COULD CREATE A CONFLICT OF INTEREST. THIS SUMMARY IS REVIEWED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS AND IS PRESENTED TO THE ENTIRE BOARD ANNUALLY SO THAT ALL BOARD MEMBERS ARE AWARE OF POTENTIAL CONFLICTS OF INTEREST AND HAVE INFORMATION THEY CAN RELY ON IF THEY FEEL AN INDIVIDUAL MAY HAVE DIVIDED LOYALTIES ON A DECISION COMING BEFORE THE BOARD OF DIRECTORS. THE BOARD CHAIR IS RESPONSIBLE FOR EVALUATING ANY CONFLICT OF INTEREST AND DETERMINING THE TREATMENT OF THE SITUATION ACCORDING TO BOARD POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CEO AND CHIEF PHILANTHROPY OFFICER OF EMERSON HEALTH CARE FOUNDATION ARE EMPLOYED BY EMERSON HOSPITAL. EMERSON HOSPITAL'S BOARD OF DIRECTORS HOLDS THE SOLE RESPONSIBILITY FOR ESTABLISHING THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE, A SUBCOMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF AT LEAST THREE INDEPENDENT BOARD MEMBERS, IS RESPONSIBLE FOR THE REVIEW AND RECOMMENDATION OF THE CEO'S COMPENSATION. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE SR VP & CHIEF OPERATING OFFICER, ACTING AS STAFF SUPPORT FOR THE COMMITTEE, MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEE'S ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEE'S DECISION-MAKING PROCESS, THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVE'S SERVICES AND THE NATURE OF ANY DECISIONS MADE SO AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. THE COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES THE CEO'S RECOMMENDATION OF COMPENSATION FOR KEY EMPLOYEES INCLUDING OFFICERS AND VICE PRESIDENTS. THIS ANALYSIS INCLUDES AND INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE SR VP & CHIEF OPERATING OFFICER, ACTING AS STAFF SUPPORT FOR THE COMMITTEE, MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEE'S ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEE'S DECISION-MAKING PROCESS, THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVE'S SERVICES AND THE NATURE OF ANY DECISIONS MADE SO AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FORM 990 IS AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORMS 1023 AND 990 ARE ALSO AVAILABLE UPON REQUEST TO THE FOUNDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | EMERSON HEALTH CARE FOUNDATION'S BY-LAWS ARE AVAILABLE ON THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET ASSETS RELEASED FOR PLANT AND EQUIPMENT -678,785. TRANSFER TO AFFILIATES -1,272,094. NET ASSETS RELEASED FOR OPERATIONS -478,519. PRIOR PERIOD ADJUSTMENT 168,476. |
| FORM 990, PART XII, LINE 2C: | NO CHANGES HAVE BEEN MADE DURING THE FISCAL YEAR TO CHANGE THE OVERSIGHT PROCESS OR SELECTION PROCESS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| EMERSON HEALTH SYSTEM INC | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 042770977 | PROVIDES ITS SUBSIDIARIES WITH A MANAGEMENT TEAM | MA | 501(C)3 | 509(A)(3) TYPE I | N/A | 0 | |
| EMERSON HOSPITAL INC | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 042103565 | ACUTE CARE COMMUNITY HOSPITAL | MA | 501(C)3 | 170(B)(1)(A)(III) | 0 | EMERSON HEALTH SYSTEM INC | |
| EMERSON PRACTICE ASSOCIATES | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 043111240 | HEALTH CARE SERVICES IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL | MA | 501(C)3 | 170(B)(1)(A)(III) | 0 | EMERSON HOSPITAL INC | |
| EMERSON PRACTICE ASSOICATES II | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 800482067 | HEALTH CARE SERVICES IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL | MA | 501(C)3 | 170(B)(1)(A)(III) | 0 | EMERSON HOSPITAL INC | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Controlled OrganizationControlledOrganizationInd | Share Of EOY AssetsShareOfEOYAssetsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| EMERSON OCCUPATIONAL HEALTH SERVICES INC | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 042800607 | HEALTH SERVICES | MA | EMERSON HEALTH SYSTEMS INC | C | -$1,915 | 0 | |
| EMERSON PROPERTY DEVELOPMENT CORP | |||||||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | 042793599 | PROPERTY MANAGEMENT | MA | EMERSON HEALTH SYSTEMS INC | C | $16,811 | 0 | $66,466 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| EMERSON HOSPITAL | ||
| L | $1,272,094 | REPORTED AT FAIR VALUE |
| EMERSON HOSPITAL | ||
| O | $825,826 | REPORTED AT FAIR VALUE |
| EMERSON HOSPITAL | ||
| P | $277,941 | REPORTED AT FAIR VALUE |