2025-02-13T11:38:29-06:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2023-10-01 042853296 SYMMES LIFE CARE INC D/B/A BROOKHAVEN AT LEXINGTON SYMM 7818639660 1010 WALTHAM STREET 600 LEXINGTON MA 024218052 JAMES M FREEHLING CEO/PRESIDENT 7818639660 2025-02-07 1 0 LAURA J KENNEY P00202198 6177170831 2025-02-05 2023 2025-03-06 01:10:19Z BROOKHAVEN AT LEXINGTON JAMES M FREEHLING 1010 WALTHAM STREET 600 LEXINGTON MA 024218052 45387679 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY 17 16 314 57 0 0 85563 158219 32043213 33132219 1684600 5842813 18652 24012 33832028 39157263 64190 0 0 0 14206051 15226741 0 0 0 18723069 19118902 32993310 34345643 838718 4811620 202636650 219553466 217772959 216459736 -15136309 3093730 X THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 289 INDEPENDENT LIVING UNITS, 49 ASSISTED CARE UNITS, AND A 12 BED MEDICARE LICENSED NURSING FACILITY.BROOKHAVEN HAS A ROBUST SOCIAL ACCOUNTABILITY PROGRAM TO SUPPORT LOCAL COMMUNITY ORGANIZATIONS. 0 0 24311655 28800077 THE INDEPENDENT LIVING PROGRAM SUPPORTS RESIDENTS WHO CAN LIVE IN PRIVATE APARTMENTS INDEPENDENTLY IN A SAFE AND HEALTHY MANNER. HOUSING SUPPORT SERVICES INCLUDE HOUSEKEEPING, LINEN SERVICE, ONE MEAL PER DAY AND AN EMERGENCY CALL SYSTEM. ALL SUPPORTIVE PROGRAMMING ENDEAVORS TO INCORPORATE A WHOLE PERSON WELLNESS APPROACH, I.E. EACH PROGRAM INCLUDES ONE OR MORE OF THE SIX DIMENSIONS OF WELLNESS: PHYSICAL, SOCIAL, VOCATIONAL, EMOTIONAL, INTELLECTUAL AND SPIRITUAL. HEALTHCARE SUPPORT SERVICES INCLUDE AN HOUR PER DAY OF ASSISTANCE WITH DAILY LIVING AS NEEDED BY A PERSONAL CARE ASSISTANT, ON-SITE DOCTOR'S OFFICE HOURS, SUPPORT GROUPS AND PROBLEM SOLVING AROUND ISSUES OF AGING. AT THE FISCAL YEAR-END, THERE WERE 383 WITHIN THIS PROGRAM. 3286587 3180175 THE ASSISTED CARE PROGRAM PROVIDES HOUSING AND SUPPORT SERVICES TO RESIDENTS WITH MILD COGNITIVE AND/OR PHYSICAL IMPAIRMENT WHO CAN NOT LIVE INDEPENDENTLY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING ARE AVAILABLE TO RESIDENTS IN ASSISTED CARE. ADDITIONAL SERVICES INCLUDE THREE MEALS A DAY, BOOKING OF APPOINTMENTS AND TRANSPORTATION, CARE PLANNING, AND MEDICATION MANAGEMENT. THE UNIT IS STAFFED BY A PERSONAL CARE ASSISTANT 24 HOURS PER DAY. A NURSE IS AVAILABLE 24 HOURS PER DAY AND IS RESPONSIBLE FOR INDIVIDUAL CARE PLANNING AND ONGOING MEDICAL CONSULTATION. AT THE FISCAL-YEAR END THERE WERE 41 WITHIN THIS PROGRAM. 1949521 837475 THE SKILLED NURSING FACILITY PROVIDES PRIVATE AND SEMI-PRIVATE ROOM & BOARD ACCOMMODATIONS AND THREE MEALS PER DAY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING AND ASSISTED CARE ARE AVAILABLE TO RESIDENTS OF THE HEALTH CENTER. ADDITIONAL BENEFITS IN THE HEALTH CENTER INCLUDE 24 HOUR PER DAY SKILLED NURSING CARE, SOCIAL SERVICES, RESTORATIVE THERAPIES, THERAPEUTIC MEALS, ON-SITE ANCILLARY SERVICES, SUCH AS PODIATRY AND LABORATORY SERVICES AND PHYSICIAN SERVICES. ACTIVITIES PROGRAMMING IS BOTH INDIVIDUALIZED AND GROUP ORIENTED. AT THE FISCAL YEAR-END THERE WERE 11 WITHIN THIS PROGRAM. 29547763 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 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 0 0 0 0 1 104 0 1 314 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ERIN FINN 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JAMES M FREEHLING CEO/PRESIDENT 40.00 X X 417831 0 37643 PAMELA MCNAMARA CHAIR 5.00 X X 0 0 0 CHERIE NOE MD VICE CHAIR 3.00 X X 0 0 0 JAMIE KATZ VICE CHAIR - LEFT BOARD IN FEB. 2024 3.00 X X 0 0 0 NORMAN COHEN SECRETARY 3.00 X X 0 0 0 ERIC SCHWARTZ TREASURER 5.00 X X 0 0 0 CLEVELAND COATS JR TRUSTEE 1.00 X 0 0 0 ROBERT COHEN TRUSTEE 1.00 X 0 0 0 RALPH DUNHAM TRUSTEE 1.00 X 0 0 0 GERALD HARRIS MD TRUSTEE 1.00 X 0 0 0 JAMES HOYTE TRUSTEE 1.00 X 0 0 0 ANN HRUBY TRUSTEE - LEFT BOARD IN DEC. 2023 1.00 X 0 0 0 JEANNE KRIEGER TRUSTEE 1.00 X 0 0 0 PETER LEE TRUSTEE 1.00 X 0 0 0 WALTER LEUTZ PHD TRUSTEE 1.00 X 0 0 0 PAMELA MILLER TRUSTEE 1.00 X 0 0 0 BURT M PERLMUTTER MD TRUSTEE 1.00 X 0 0 0 PATRICIA R PERRY TRUSTEE - LEFT BOARD IN FEB. 2024 1.00 X 0 0 0 RODERIC ROLETT TRUSTEE 1.00 X 0 0 0 JAMES SHAW TRUSTEE 1.00 X 0 0 0 ERIN FINN SVP/CFO 40.00 X 238585 0 13354 SUSANNA KIRKPATRICK EVP/COO 40.00 X 277595 0 25145 JOSEPHINE CRONIN DIRECTOR OF NURSING 40.00 X 163802 0 9194 CHRISTOPHER MONTI DIRECTOR OF DINING SERVICE 40.00 X 145220 0 9181 VANESSA VEGA DIRECTOR OF ANDOVER ASSISTED CARE 40.00 X 136477 0 8860 KRISTEN KENNEY DIRECTOR OF MARKETING 40.00 X 137293 0 4416 MICHAEL BRENNAN DIRECTOR OF PLANT MAINTENANCE 40.00 X 145444 0 29542 1662247 0 137335 19 0 1 0 CACCAVARO CONSTRUCTION INC 5 CRESCENT AVE UNIT 6 WOBURN MA 01810 CONTRACTOR 1636604 4M BUILDING SOLUTIONS PO BOX 870784 KANSAS CITY MO 64187 CONTRACTOR 1244307 TW DALABON PO BOX 296 NORTH QUINCY MA 02171 CONTRACTOR 505279 AMERGIS HEALTHCARE STAFFING INC 12558 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 CONTRACTOR 396474 SECURITAS SECURITY SERVICES PO BOX 403412 ATLANTA GA 30384 SECURITY CONTRACTOR 289365 17 158219 158219 RESIDENT REVENUE 623000 32207626 31880854 326772 HEALTH CENTER REVENUE 623000 845093 837475 7618 APPLICATION FEES 623000 79500 79500 33132219 2502645 2502645 3350 0 3350 3350 3350 7297543 2154801 3694747 2417429 3602796 -262628 3340168 3340168 138138 118240 19898 19898 OTHER REVENUE 623000 764 764 764 39157263 32817727 0 6181317 1138780 1138780 11107668 9838419 1269249 351034 351034 1773598 1540995 232603 855661 715312 140349 35707 35707 100166 100166 18000 18000 667385 480536 186849 64663 64663 1141271 548219 593052 2959791 2959791 36556 12546 24010 371498 371498 7540480 7540480 994452 994452 FOOD 2016002 2016002 HOUSEKEEPING, LAUNDRY 1551601 1551601 MAINTENANCE CONTRACTS 1212800 1212800 RESIDENT ACTIVITIES 206778 206778 201752 201752 34345643 29547763 4797880 0 10691987 8432365 8391849 11745180 15046 79740 41483 42675 570083 440705 199182825 92285511 110200626 106897314 71901306 90820730 824270 1094757 202636650 219553466 2799892 3378157 204688417 204446929 10284650 8634650 217772959 216459736 X -16958951 994112 1822642 2099618 -15136309 3093730 202636650 219553466 4811620 13418419 0 X 0 1 X 1 0 X 335151 84635 97252 85563 158219 760820 25039170 27767011 29712092 31879489 32935967 147333729 277851 158099 214947 301354 334390 1286641 25652172 28009745 30024291 32266406 33428576 149381190 650 2950 800 1850 1600 7850 0 650 2950 800 1850 1600 7850 149373340 921077 875898 1352678 2026056 2505995 7681704 921077 875898 1352678 2026056 2505995 7681704 783 350 392 769 764 3058 26574032 28885993 31377361 34293231 35935335 157065952 0.95100 0.95490 0.04890 0.04500 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 783. 2020 AMOUNT: $ 350. 2021 AMOUNT: $ 392. 2022 AMOUNT: $ 769. 2023 AMOUNT: $ 764. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1932 0 0 0 1932 0 PART II-B, LINE 1F BROOKHAVEN CONTRIBUTES ANNUALLY TO LEADING AGE, A NON-PROFIT SENIOR LIVING SOCIETY. LEADING AGE ASSISTS SENIOR SERVICE ORGANIZATIONS BY PROVIDING EDUCATION AND ADVOCACY SUPPORT THAT PROMOTES EXCELLENCE IN THE DELIVERY OF CHRONIC OR LONG-TERM CARE SERVICES. 1822642 158220 167966 49209 2099619 1749020 85563 52249 64190 1822642 1648564 97252 44785 41581 1749020 1572123 57662 31220 12441 1648564 1533096 39308 33791 34072 1572123 0.00000 0.00000 1.00000 0 0 5561151 5561151 181229118 85954875 95274243 10463625 5511930 4951695 1928931 818706 1110225 106897314 X 52956550 13418419 380868 13799287 39157263 0 39157263 34726511 380868 380868 34345643 0 34345643 PART V, LINE 4: SYMMES LIFE, INC. DBA BROOKHAVEN AT LEXINGTON HAS FOUR PURPOSE RESTRICTED FUNDS. THE FUNDS CONSIST OF THE BENEVOLENCE FUND, NATURE TRAIL FUND, BROOKHAVEN FUND, AND THE SCHOLARSHIP FUND. THE BENEVOLENCE FUND EXISTS FOR THE PURPOSE OF SUPPORTING RESIDENTS WHO HAVE DEPLETED THEIR FUNDS. THE NATURE TRAIL FUND IS USED TO MAINTAIN OUTDOOR TRAILS FOR RESIDENT USE. THE SCHOLARSHIP FUND WAS ESTABLISHED FOR EMPLOYEE PROFESSIONAL DEVELOPMENT. THE BROOKHAVEN FUND WAS ESTABLISHED TO SUPPORT INNOVATIVE PROGRAMS AND SERVICES, SPECIALTY EQUIPMENT AND OTHER "EXTRAS" THAT MAY NOT BE IN THE BUDGET BUT ARE OF SPECIAL INTEREST TO RESIDENTS. THIS FUND IS UTILIZED BY RESIDENT GROUPS WHO WISH TO RAISE FUNDS FOR A SPECIFIC PURPOSE DESIGNED TO ENHANCE THE COMMUNITY. EACH RESIDENT INITIATIVE REQUIRES THE APPROVAL OF THE DEVELOPMENT COMMITTEE. PART X, LINE 2: BROOKHAVEN HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. BROOKHAVEN FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON BROOKHAVEN'S FINANCIAL STATEMENTS. BROOKHAVEN'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES 118,240. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 262,628. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES 118,240. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 262,628. X X X X X 0 0 0 0 0 0 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 417831 0 0 0 0 0 15675 0 21968 0 455474 0 0 0 SUSANNA KIRKPATRICK EVP/COO 277595 0 0 0 0 0 12962 0 12183 0 302740 0 0 0 ERIN FINN SVP/CFO 238585 0 0 0 0 0 11003 0 2351 0 251939 0 0 0 MICHAEL BRENNAN DIRECTOR OF PLANT MAINTENANCE 145444 0 0 0 0 0 7151 0 22391 0 174986 0 0 0 JOSEPHINE CRONIN DIRECTOR OF NURSING 163802 0 0 0 0 0 7691 0 1503 0 172996 0 0 0 CHRISTOPHER MONTI DIRECTOR OF DINING SERVICE 145220 0 0 0 0 0 6830 0 2351 0 154401 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT OF THE CORPORATION, AND THE FOUR ELECTED OFFICERS OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE CORPORATION AND THE DIRECTION OF ITS AFFAIRS BETWEEN MEETINGS OF THE BOARD, SUBJECT TO ANY LIMITATIONS IMPOSED ON THE EXECUTIVE COMMITTEE BY LAW, THE ARTICLES OF ORGANIZATION, THE BYLAWS, OR BY THE BOARD OF TRUSTEES. THE BOARD SHALL HAVE THE POWER TO RESCIND ANY VOTE OR ACTION OF THE EXECUTIVE COMMITTEE, BUT NO SUCH RESCISSION SHALL HAVE RETROACTIVE EFFECT OR INVALIDATE ACTION ALREADY TAKEN IN RELIANCE ON SUCH VOTE OR ACTION. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS MAY BE NECESSARY TO MEET ITS RESPONSIBILITIES, MEETINGS TO BE CALLED BY THE CHAIR OR THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT AND THEN A DRAFT WAS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY AND PROCEDURE ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS COVERS ALL TRUSTEES. ALL NEW TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY AND PROCEDURE AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. ANNUALLY, ALL TRUSTEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DISCLOSURE FORM IDENTIFYING ANY SITUATION HE/SHE BELIEVES COULD GIVE RISE TO A CONFLICT. THE BOARD CHAIR WILL BE INFORMED OF ALL DISCLOSED POTENTIAL CONFLICTS. PRIOR TO ANY BOARD/COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A TRUSTEE HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT TO THE BOARD CHAIR WHO SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. TRUSTEES WITH A CONFLICT OF INTEREST WILL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD/COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS; IF A VOTE IS INVOLVED, THE TRUSTEE SHALL NOT VOTE AND SHALL NOT BE PRESENT IN THE ROOM WHEN THE VOTE IS TAKEN. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD/COMMITTEE ACTION, SHALL DISCLOSE ANY CONFLICT OF INTEREST TO THE CHAIR. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 BROOKHAVEN ACQUIRED INDUSTRY SURVEY DATA COMPLETED BY AN EXTERNAL CONSULTANT FOR THE CEO/PRESIDENT ROLE IN 2024 ON BEHALF OF BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE SURVEY FINDINGS WERE REPORTED TO BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE CEO/PRESIDENT COMPLETED A SELF-EVALUATION OF HIS PERFORMANCE WHICH WAS PROVIDED TO MEMBERS OF THE BOARD OF TRUSTEES ALONG WITH THE ANNUAL PERFORMANCE EVALUATION FORM WHICH THEY WERE ASKED TO COMPLETE. COMPLETED PERFORMANCE EVALUATIONS WERE RETURNED TO THE CHAIR OF THE EXECUTIVE COMPENSATION COMMITTEE. THE RESULTS OF THE WAGE AND BENEFITS SURVEY AND PERFORMANCE EVALUATION WERE SUMMARIZED AND DISCUSSED WITH THE EXECUTIVE COMPENSATION COMMITTEE WHO VOTED TO RECOMMEND THE ANNUAL PAY ADJUSTMENT FOR THE CEO/PRESIDENT. THE FULL BOARD OF TRUSTEES VOTED TO ACCEPT THE RECOMMENDATION. THE DELIBERATIONS AND FINAL DECISION WERE TIMELY DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: BROOKHAVEN ACQUIRED INDUSTRY SURVEY DATA COMPLETED BY AN EXTERNAL CONSULTANT FOR THE CEO/PRESIDENT. THE SURVEY FINDINGS WERE REPORTED TO THE EXECUTIVE COMPENSATION COMMITTEE. THE CEO/PRESIDENT COMPLETED A PERFORMANCE EVALUATION FOR THE EVP/COO, SVP/CFO AND VP/CHRO. THE CEO/PRESIDENT SHARED THE RESULTS OF THE PERFORMANCE EVALUATIONS WITH THE EXECUTIVE COMPENSATION COMMITTEE AND RECOMMENDED PAY ADJUSTMENTS FOR THESE POSITIONS BASED ON THE PERFORMANCE EVALUATION AND WAGE AND SALARY SURVEY DATA. THE DELIBERATIONS AND FINAL DECISIONS WERE TIMELY DOCUMENTED IN THE MINUTES REGARDING COMPLETION OF SALARY REVIEWS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN A PUBLIC ROOM. RESIDENTS RECEIVE A COPY YEARLY. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.