2018-02-14T09:45:50-06:00 2017-09-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2016-10-01 042853296 SYMMES LIFE CARE INC D/B/A BROOKHAVEN AT LEXINGTON SYMM 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JAMES M FREEHLING PRESIDENT/CEO 7813720139 2018-02-12 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 67.137.57.251 2018-02-12 15:03:47 ES P 394A7FA129EBD35E740D740E94607AC39CEA42AE 93D0633D7DD0F7E5534B72EAFB5186FE6392AF4A 2016 2021-01-29 14:40:06Z BROOKHAVEN AT LEXINGTON JAMES M FREEHLING 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 33408731 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. 21 20 271 55 0 0 63017 113867 24070920 25199946 1006690 1245769 21426 23352 25162053 26582934 26287 58206 0 0 10444588 10832808 0 0 0 11760097 12194860 22230972 23085874 2931081 3497060 123286006 131976808 93823524 94071354 29462482 37905454 THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 241 INDEPENDENT LIVING UNITS, 19 ASSISTED CARE UNITS, AND A 49 BED MEDICARE LICENSED NURSING FACILITY. 0 0 16043708 58206 21187583 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 298 WITHIN THIS PROGRAM. 510914 1043837 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 8 HOURS PER DAY AND IS RESPONSIBLE FOR INDIVIDUAL CARE PLANNING AND ONGOING MEDICAL CONSULTATION. AT THE FISCAL-YEAR END THERE WERE 17 WITHIN THIS PROGRAM. 3416552 2696052 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 31 WITHIN THIS PROGRAM. 58206 58206 19971174 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 68 0 1 271 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ERIN FINN CFO 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JEANNE KRIEGER CHAIR 1.00 X X 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 40.00 X X 317798 0 33598 ROBERT COHEN VICE CHAIR 1.00 X X 0 0 0 ERIC SCHWARTZ TREASURER 1.00 X X 0 0 0 PAMELA MCNAMARA SECRETARY 1.00 X X 0 0 0 RALPH DUNHAM TRUSTEE 1.00 X 0 0 0 GILLIAN EMMONS TRUSTEE 1.00 X 0 0 0 HARRY FODEN TRUSTEE 1.00 X 0 0 0 ROBYN GITTLEMAN TRUSTEE 1.00 X 0 0 0 G NEIL HARPER TRUSTEE 1.00 X 0 0 0 JAMES HOYTE TRUSTEE 1.00 X 0 0 0 JAMIE KATZ TRUSTEE 1.00 X 0 0 0 JOAN KEENAN 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 BURT M PERLMUTTER MD TRUSTEE 1.00 X 0 0 0 RODERIC ROLETT TRUSTEE 1.00 X 0 0 0 THOMAS SHERIDAN TRUSTEE 1.00 X 0 0 0 PHYLLIS STRIMLING TRUSTEE 1.00 X 0 0 0 PAUL THAYER TRUSTEE 1.00 X 0 0 0 F DAVID WELLS TRUSTEE 1.00 X 0 0 0 SUSANNA KIRKPATRICK EVP/COO 40.00 X 199268 0 18116 CATHLEEN WOODWARD SVP/CCO 40.00 X 174295 0 8549 LINDA ROBILLARD DIRECTOR OF RESIDENT HEALT 40.00 X 140009 0 23761 LORRAINE KELLEY DIRECTOR OF MARKETING 40.00 X 119415 0 15449 DIANA ZAMPELL DIRECTOR OF NURSING 40.00 X 133254 0 15523 ERIN FINN CFO 40.00 X 126732 0 6196 CHRIS MONTI DIRECTOR OF DINING SERVICES 40.00 X 105192 0 2357 1315963 0 123549 9 0 1 0 CACCAVARO CONSTRUCTION INC 67 SMITH PLACE UNIT 3 CAMBRIDGE MA 02138 CONTRACTOR 1920596 HERITAGE HEALTHCARE SERVICES INC 1009 RESERVOIR AVE CRANSTON RI 02910 CLEANING SERVICES 904488 TW DALABON COMPANY INC PO BOX 15 SHARON MA 02067 CONTRACTOR 874590 DIMELLA SHAFFER ASSOCIATES 281 SUMMER ST BOSTON MA 02210 ARCHITECT 261621 SECURITAS SECURITY SERVICES INC PO BOX 403412 ATLANTA GA 30384 SECURITY 232704 11 113867 113867 RESIDENT REVENUE 623000 22405627 22136743 268884 HEALTH CENTER REVENUE 623000 2718569 2696052 22517 APPLICATION FEES 623000 75750 75750 25199946 1030526 1030526 3000 0 3000 3000 3000 6970601 6755358 215243 215243 215243 89366 70439 18927 18927 OTHER REVENUE 623000 1425 1425 1425 26582934 24927472 0 1541595 58206 58206 718429 718429 7900956 7130835 770121 279669 231371 48298 1322426 1083994 238432 611328 514675 96653 21170 21170 83162 83162 1657 1657 502764 331859 170905 52093 52093 772615 420060 352555 2102620 2102620 17352 9736 7616 271860 271860 4253563 4253563 428316 428316 FOOD 1253820 1253820 HOUSEKEEPING, LAUNDRY 1060063 1060063 GROUNDS AND SECURITY CO 939609 939609 RESIDENT ACTIVITIES 191078 191078 243118 117825 125293 23085874 19971174 3114700 0 6137688 9070260 185793 129367 29566 32513 1142519 384961 116344448 55705021 60762383 60639427 54532873 61115904 495184 604376 123286006 131976808 1826997 2226434 81079476 82983758 10917051 8861162 93823524 94071354 X 28174304 36546346 1288178 1359108 29462482 37905454 123286006 131976808 3497060 4945912 0 X 0 1 X 1 0 X 101742 94048 181609 63017 113867 554283 22399632 23473682 23908048 23806590 24927472 118515424 22501374 23567730 24089657 23869607 25041339 119069707 0 0 0 119069707 1386637 2371665 1776035 1253456 1033526 7821319 1386637 2371665 1776035 1253456 1033526 7821319 30765 1845 1431 1288 1425 36754 23918776 25941240 25867123 25124351 26076290 126927780 0.93810 0.93590 0.06160 0.06360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2012 AMOUNT: $ 30,765. 2013 AMOUNT: $ 1,845. 2014 AMOUNT: $ 1,431. 2015 AMOUNT: $ 1,288. 2016 AMOUNT: $ 1,425. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1657 0 0 0 1657 0 PART II-B, LINE 1F BROOKHAVEN CONTRIBUTES ANNUALLY TO LEADING AGE, A NON-PROFIT SENIOR LIVING SOCIETY. LEADINGAGE ASSISTS SENIOR SERVICE ORGANIZATIONS BY PROVIDING EDUCATION AND ADVOCACY SUPPORT THAT PROMOTES EXCELLENCE IN THE DELIVERY OF CHRONIC OR LONG-TERM CARE SERVICES. 1288179 113867 28125 71063 1359108 1207734 91681 24613 35849 1288179 1017090 231609 21498 62463 1207734 897029 144048 28244 52231 1017090 760618 151742 16501 31832 897029 1.00000 0 0 5561151 5561151 102148481 51654966 50493515 5472843 3616412 1856431 3161973 433643 2728330 60639427 X 31599285 4945912 70439 5016351 26582934 0 26582934 23156313 70439 70439 23085874 0 23085874 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 PRESENTED AGAINST GROSS SALES OF INVENTORY 70,439. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 70,439. 1 EMPLOYEE SCHOLARSHIP GRANT 21 58206 FMV TO PROVIDE FINANCIAL ASSISTANCE TO EMPLOYEES WHO DESIRE TO FURTHER THEIR EDUCATION SCHEDULE I, PART I, LINE 2 THE BROOKHAVEN RESIDENT'S ASSOCIATION HAS ESTABLISHED A SCHOLARSHIP PROGRAM FOR BROOKHAVEN EMPLOYEES WHO SEEK FINANCIAL ASSISTANCE FOR THEIR EDUCATIONAL ENDEAVORS. DONATIONS FOR THIS PROGRAM ARE DIRECTED TO THE EMPLOYEE SCHOLARSHIP FUND. ANY EMPLOYEE IN GOOD STANDING WHO HAS COMPLETED 6 MONTHS OF EMPLOYMENT AND IS NOT CLASSIFIED AS PER DIEM EMPLOYEE MAY APPLY FOR A SCHOLARSHIP. THE SCHOLARSHIP AMOUNT WAS RAISED ON 1/1/14 TO $2,000 FOR PROGRAMS LEADING TO A COLLEGE DEGREE AND $1,000 FOR CERTIFICATE PROGRAMS, TO BE USED TOWARDS TUITION, FEES, AND BOOKS. APPLICANTS MUST SUBMIT A SCHOLARSHIP PROGRAM APPLICATION, A LETTER OF RECOMMENDATION FROM THEIR SUPERVISOR, AND PROOF OF ENROLLMENT IN A CERTIFICATE OR DEGREE PROGRAM TO THE HUMAN RESOURCE DEPARTMENT. AFTER CONFIRMING THAT THE EMPLOYEE IS A QUALIFIED APPLICANT, HUMAN RESOURCES WILL NOTIFY THE SCHOLARSHIP PROGRAM COMMITTEE OF THE APPLICANT'S INTENT. THE COMMITTEE, CONSISTING OF THE CCO, A MEMBER OF THE RESIDENTS' STAFF APPRECIATION COMMITTEE, AND A MEMBER OF THE RESIDENTS' ASSOCIATION EXECUTIVE COMMITTEE WILL REVIEW ALL SCHOLARSHIP PROGRAM APPLICATIONS. THE NUMBER OF AWARDS IS DETERMINED BY THE AVAILABILITY OF FUNDS. X X X X 0 1 0 0 0 0 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 317798 0 0 0 0 0 11263 0 22335 0 351396 0 0 0 SUSANNA KIRKPATRICK EVP/COO 199268 0 0 0 0 0 8201 0 9915 0 217384 0 0 0 CATHLEEN WOODWARD SVP/CCO 174295 0 0 0 0 0 7068 0 1481 0 182844 0 0 0 LINDA ROBILLARD DIRECTOR OF RESIDENT HEALT 140009 0 0 0 0 0 5970 0 17791 0 163770 0 0 0 PART I, LINE 4B JAMES M. FREEHLING - $11,263 SUSANNA KIRKPATRICK - $8,201 CATHLEEN WOODWARD - $7,068 LINDA ROBILLARD - $5,970 LORRAINE KELLEY - $5,045 DIANA ZAMPELL - $5,608 ERIN FINN - $3,758 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RAGO 2005-03-23 23722973 TO CONSTRUCT A SENIOR LIVING FACILITY AND REFINANCE OLD DEBT. 0 0 0 A 14215000 23722973 232145 412874 14743700 8334254 2005 1 0 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 1 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, THESE 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 A DRAFT OF THE 990 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 & 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 AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY FOR THE CEO/PRESIDENT ROLE IN 2016 ON BEHALF OF BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE SURVEY FINDINGS WERE REPORTED TO BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO 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 PRESIDENT/CEO.THE FULL BOARD OF TRUSTEES VOTED TO ACCEPT THE RECOMMENDATION. AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY IN 2016. THE SURVEY FINDINGS WERE REPORTED TO THE EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO COMPLETED A PERFORMANCE EVALUATION FOR THE EVP/COO AND SVP/CCO. THE PRESIDENT/CEO 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. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN A PUBLIC ROOM. RESIDENTS RECEIVE A COPY YEARLY. AUDITED FINANCIAL STATEMENTS ARE UPLOADED TO THE EMMA WEBSITE FOR THE PUBLIC.