HEBREW REHABILITATION CENTER: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HEBREW REHABILITATION CENTER (EIN 04-2104298)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-08-05
- IRS object ID
- 201402179349301510
- Schema version
- 2012v2.3
- 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 C
- Schedule D
- Schedule F
- Schedule H
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-08-05T20:51:59-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 MONUMENT CIRCLE SUITE 4000 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104298 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hebrew Rehabilitation Center | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % JAMES D HART | InCareOfName |
| Name Control | HEBR | NameControl |
| Phone | 6173638000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 CENTRE STREET | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02131 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES D HART | Name |
| Title | CFO | Title |
| Date Signed | 2014-08-01 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176817000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Louis J WoolfPresident CEO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 CENTRE ST | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02131 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 121873363 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.hebrewseniorlife.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1903 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM, POST ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1942 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 358193 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -384217 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 11470758 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 9807764 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 111996105 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 111524061 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 624026 | InvestmentIncomePriorYear |
| Investment Income Current Year | 541538 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 124090889 | TotalRevenuePriorYear |
| Total Revenue Current Year | 121873363 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 92539498 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 91734363 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 41124610 | OtherExpensePriorYear |
| Other Expenses Current Year | 40370595 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 133664108 | TotalExpensesPriorYear |
| Total Expenses Current Year | 132104958 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -9573219 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -10231595 | RevenuesLessExpensesCY |
| Total Assets BOY | 45256880 | TotalAssetsBOY |
| Total Assets EOY | 44075484 | TotalAssetsEOY |
| Total Liabilities BOY | 99968166 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 100092654 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -54711286 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -56017170 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SEE SCHEDULE O | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 110634553 | Expense |
| Revenue | 109030967 | Revenue |
| Description | SEE SCHEDULE O | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5939491 | Expense |
| Revenue | 536172 | Revenue |
| Description | SEE SCHEDULE O | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1621040 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1597544 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 118195084 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | true | Hospital |
| Financial Stmt Attached | true | FinancialStmtAttached |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 138 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1942 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES D HART | NamePerson |
| Telephone Number | 6178638770 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 CENTRE ST | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02131 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| JENNIFER SILVER | |||||||||
| CHAIR | 1.0 | 3.5 | X | X | 0 | 0 | |||
| JAY L WEBBER | |||||||||
| TREASURER | 1.0 | 3.5 | X | X | 0 | 0 | |||
| LEN FISHMAN | |||||||||
| CEO (retired 2/15/2013) | 15.0 | 35.0 | X | X | 0 | 855111 | 32912 | ||
| LOUIS J WOOLF | |||||||||
| President & CEO | 10.0 | 40.0 | X | X | 0 | 465304 | 102199 | ||
| JAMES HART | |||||||||
| CFO and Secretary | 12.0 | 38.0 | X | X | 0 | 306903 | 25540 | ||
| ALESSANDRA DE VACA | |||||||||
| CAO (term 9/6/2013) | 29.0 | 21.0 | X | 0 | 234808 | 25650 | |||
| FRANCIS X HINCKLEY | |||||||||
| CIO | 15.0 | 35.0 | X | 0 | 209574 | 24571 | |||
| MARY MOSCATO | |||||||||
| President, HSL Health Care Srv | 40.0 | 10.0 | 249854 | 0 | 19154 | X | |||
| KATELYN QUYNN | |||||||||
| VP, DEVELOPMENT | 3.0 | 47.0 | 0 | 335479 | 32719 | X | |||
| ROBERT J SCHREIBER | |||||||||
| Medical Director | 50.0 | 0.0 | 312384 | 0 | 42374 | X | |||
| LEWIS LIPSITZ | |||||||||
| Director, Institute | 50.0 | 0.0 | 305324 | 0 | 41884 | X | |||
| SHARON K INOUYE | |||||||||
| Director, Aging Brain | 50.0 | 0.0 | 297236 | 0 | 8421 | X | |||
| DOUGLAS P KIEL | |||||||||
| Director, Medical Research | 50.0 | 0.0 | 241692 | 0 | 24861 | X | |||
| JEROME SLATE | |||||||||
| Medical Director | 50.0 | 0.0 | 246261 | 0 | 3169 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1652751 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 2407179 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 383454 | TotalOtherCompensation |
| Number Individuals GT100 K | 101 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SIMIONE CONSULTANTS | |||||
| 1700 WEST PARK DRIVE SUITE 180 | WESTBOROUGH | MA | 01581 | INTERIM MGMT SVCS | 153429 |
| Ernst Young LLP | |||||
| PO Box 640382 | PITTSBURGH | PA | 152640382 | AUDIT & TAX SERVICES | 179150 |
| Beth Israel Deaconess Medical Cente | |||||
| PO Box 3153 | BOSTON | MA | 02241 | MEDICAL SERVICES | 161967 |
| IV Solutions Inc | |||||
| 39 Eliot Road | ARLINGTON | MA | 02474 | MEDICAL SERVICES | 140010 |
| Mintz Levin | |||||
| One Financial Center | BOSTON | MA | 02111 | Legal Services | 134577 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Government Grants | 8019530 | GovernmentGrants |
| All Other Contributions | 1788234 | AllOtherContributions |
| Noncash Contributions | 502785 | NoncashContributions |
| Total Contributions | 9807764 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Patient service revenue | 623000 | 109030967 | 109030967 | |
| Other Research grants and contracts | 541700 | 536172 | 536172 | |
| All other program service revenue | 900099 | 1956922 | 1597544 | 359378 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 111524061 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 541538 | TotalRevenueColumn |
| Unrelated Business Revenue | -1185 | UnrelatedBusinessRevenue |
| Exclusion | $542,723 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 121873363 | TotalRevenueColumn |
| Related Or Exempt Function Income | 111164683 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 358193 | UnrelatedBusinessRevenue |
| Exclusion | $542,723 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252930 | Total |
| Program Services | 2753 | ProgramServices |
| Management And General | 250177 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44085 | Total |
| Program Services | 44085 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73882812 | Total |
| Program Services | 70678067 | ProgramServices |
| Management And General | 3204745 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1981156 | Total |
| Program Services | 1773091 | ProgramServices |
| Management And General | 208065 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10177256 | Total |
| Program Services | 9022637 | ProgramServices |
| Management And General | 1154619 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5396124 | Total |
| Program Services | 4829411 | ProgramServices |
| Management And General | 566713 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6100622 | Total |
| Management And General | 6100622 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146513 | Total |
| Program Services | 51747 | ProgramServices |
| Management And General | 94766 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223650 | Total |
| Management And General | 223650 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12350 | Total |
| Program Services | 12350 | ProgramServices |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9243 | Total |
| Program Services | 9243 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200464 | Total |
| Program Services | 1720 | ProgramServices |
| Management And General | 198744 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 584010 | Total |
| Program Services | 396387 | ProgramServices |
| Management And General | 187623 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 775551 | Total |
| Program Services | 694101 | ProgramServices |
| Management And General | 81450 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9527987 | Total |
| Program Services | 9304084 | ProgramServices |
| Management And General | 223903 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 308977 | Total |
| Program Services | 289315 | ProgramServices |
| Management And General | 19662 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6299 | Total |
| Program Services | 6299 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286996 | Total |
| Program Services | 256855 | ProgramServices |
| Management And General | 30141 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3786045 | Total |
| Program Services | 3388426 | ProgramServices |
| Management And General | 397619 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 681433 | Total |
| Program Services | 475174 | ProgramServices |
| Management And General | 206259 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Supplies & miscellaneous | 7354738 | 7023034 | 331704 | 0 |
| Purchased services/labor | 3695660 | 3332574 | 363086 | |
| Research | 2672655 | 2672655 | ||
| Equipment rental & maintenance | 3093926 | 3027600 | 66326 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 903476 | Total |
| Program Services | 903476 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132104958 | Total |
| Program Services | 118195084 | ProgramServices |
| Management And General | 13909874 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 726636 | BOY |
| EOY | 1526582 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 510419 | BOY |
| EOY | 934792 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18721617 | BOY |
| EOY | 18113769 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1160641 | BOY |
| EOY | 1065104 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1509037 | BOY |
| EOY | 1047372 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 117270527 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 98673555 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19287726 | BOY |
| EOY | 18596972 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2787945 | BOY |
| EOY | 2255294 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 552859 | BOY |
| EOY | 535599 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45256880 | BOY |
| EOY | 44075484 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17242350 | BOY |
| EOY | 16777277 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 618758 | BOY |
| EOY | 741300 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11298808 | BOY |
| EOY | 10394510 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310390 | BOY |
| EOY | 318043 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70497860 | BOY |
| EOY | 71861524 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99968166 | BOY |
| EOY | 100092654 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -65619670 | BOY |
| EOY | -67404788 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9778995 | BOY |
| EOY | 10258229 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1129389 | BOY |
| EOY | 1129389 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -54711286 | BOY |
| EOY | -56017170 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45256880 | BOY |
| EOY | 44075484 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -10231595 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 135196 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 8790515 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | false | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | true | GrantsOtherOrganizations |
| Grants Other Organizations | $12,350 | GrantsOtherOrganizationsAmount |
| Direct Contact Legislators | false | DirectContactLegislators |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Total Lobbying Expenditures IIB | 12350 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Form4720 Filed4912 Tax | false | Form4720Filed4912Tax |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LOBBYING ACTIVITY EXPLANATION | Identifier |
| Return Reference | PART II-B, LINE 1F | ReturnReference |
| Explanation | HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $12,350 WAS USED FOR LOBBYING FOR ELDER CARE. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Current Year Minus4 Years | CurrentYearMinus4Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 202364 | OtherCostOrOtherBasis |
| Book Value | 202364 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 57830025 | OtherCostOrOtherBasis |
| Depreciation | 51593732 | Depreciation |
| Book Value | 6236293 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 55096786 | OtherCostOrOtherBasis |
| Depreciation | 45693415 | Depreciation |
| Book Value | 9403371 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4141351 | OtherCostOrOtherBasis |
| Depreciation | 1386407 | Depreciation |
| Book Value | 2754944 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 18596972 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Parent Investment Pool | Description |
| Book Value | 2255294 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2255294 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Pension Obligation | $18,287,429 |
| Due to affiliates | $53,157,775 |
| Asset retirement obligation | $416,320 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 71861524 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ASC 740 DISCLOSURE | PART X, LINE 2 | THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO ASC 740. |
| AMOUNTS HELD FOR RESIDENTS | PART X, LINE 21 | DEPOSITS CONSIST OF FUNDS HELD FOR RESIDENTS FOR THEIR PERSONAL USE. IT IS REFERRED TO AS THE RESIDENTS' BANK, AS ALLOWED BY MEDICAID. EACH MONTH, $75 OF A RESIDENT'S SOCIAL SECURITY PAYMENT WILL GO TO THE RESIDENTS' BANK FOR HIS/HER PERSONAL USE. THE REMAINDER GOES TO PAY FOR HIS/HER CARE. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 18791 |
| North America | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 3392 |
| Middle East and North Africa | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 2192 |
| Sub-Saharan Africa | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 1434 |
| East Asia and the Pacific | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 1371 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 27180 | SubtotalAmountSpent |
| Total Amount Spent | 27180 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Charity Care Policy | true | CharityCarePolicy |
| Written Policy | true | WrittenPolicy |
| Policy Applied To All Hospitals | X | PolicyAppliedToAllHospitals |
| FPG Reference Free Care | true | FPGReferenceFreeCare |
| Pcent200 | X | Pcent200 |
| FPG Reference Discounted Care | true | FPGReferenceDiscountedCare |
| Pcent400 | X | Pcent400 |
| Free Disc Care Medically Indigent | true | FreeDiscCareMedicallyIndigent |
| Amounts Budgeted For Charity Care | false | AmountsBudgetedForCharityCare |
| Annual Community Benefit Report | true | AnnualCommunityBenefitReport |
| Report Publically Available | true | ReportPublicallyAvailable |
Charity Care At Cost CharityCareAtCost
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 4810 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 4810 | NetCommunityBenefitExpense |
Unreimbursed Medicaid UnreimbursedMedicaid
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 78580871 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 66886788 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 11694083 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.08900 | PercentOfTotalExpense |
Total Charity Care TotalCharityCare
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 78585681 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 66886788 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 11698893 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.08900 | PercentOfTotalExpense |
Community Health Services CommunityHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 1635338 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 323519 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 1311819 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.01000 | PercentOfTotalExpense |
Health Professions Education HealthProfessionsEducation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 288973 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 288973 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00220 | PercentOfTotalExpense |
Subsidized Health Services SubsidizedHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 15591402 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 11887123 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 3704279 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.02820 | PercentOfTotalExpense |
Research Research
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 13087394 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 13087394 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.09960 | PercentOfTotalExpense |
Total Other Benefits TotalOtherBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 30603107 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 12210642 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 18392465 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.14000 | PercentOfTotalExpense |
Total Community Benefits TotalCommunityBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 109188788 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 79097430 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 30091358 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.22900 | PercentOfTotalExpense |
Workforce Development WorkforceDevelopment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 311274 | TotalCommunityBuildingExpense |
| Net Community Building Expense | 311274 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00240 | PercentOfTotalExpense |
Total Total
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 311274 | TotalCommunityBuildingExpense |
| Net Community Building Expense | 311274 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00240 | PercentOfTotalExpense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | true | BadDebtExpenseReported |
| Bad Debt Expense | $748,184 | BadDebtExpenseAmount |
| Amount Attributable To | 546174 | AmountAttributableTo |
| Amount Reimbursed By Medicare | 7931682 | AmountReimbursedByMedicare |
| Cost Of Care Reimbursed By Medicare | 6269238 | CostOfCareReimbursedByMedicare |
| Medicare Surplus Or Shortfall | 1662444 | MedicareSurplusOrShortfall |
Costing Methodology Used CostingMethodologyUsed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | X | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | true | WrittenDebtCollectionPolicy |
| Provision For Charity Care | true | ProvisionForCharityCare |
| Number Of Hospital Facilities | 1 | NumberOfHospitalFacilities |
Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility Number | 1 | FacilityNumber |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEBREW REHABILITATION CENTER | BusinessNameLine1 |
Address Address
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 CENTRE STREET | AddressLine1 |
| City | ROSLINDALE | City |
| State | MA | State |
| ZIP Code | 02131 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed Hospital | X | LicensedHospital |
| General Medical And Surgical | X | GeneralMedicalAndSurgical |
| Teaching Hospital | X | TeachingHospital |
| Research Facility | X | ResearchFacility |
Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEBREW REHABILITATION CENTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| CHNA Conducted | true | CHNAConducted |
| Community Definition | X | CommunityDefinition |
| Community Demographics | X | CommunityDemographics |
| Existing Resources | X | ExistingResources |
| How Data Obtained | X | HowDataObtained |
| Community Health Needs | X | CommunityHealthNeeds |
| Other Health Issues | X | OtherHealthIssues |
| Identifying Process | X | IdentifyingProcess |
| Consulting Process | X | ConsultingProcess |
| Information Gaps | X | InformationGaps |
| Needs Assessment Conducted | 13 | NeedsAssessmentConducted |
| Take Into Account | true | TakeIntoAccount |
| Other Facilities | false | OtherFacilities |
| CHNA Widely Available | true | CHNAWidelyAvailable |
| Own Website | X | OwnWebsite |
| On Request | X | OnRequest |
| Adopt Implement Strategy | X | AdoptImplementStrategy |
| Execute Implement Strategy | X | ExecuteImplementStrategy |
| All Needs Addressed | true | AllNeedsAddressed |
| Organization Incur Excise Tax | false | OrganizationIncurExciseTax |
| Eligibility Criteria Explained | true | EligibilityCriteriaExplained |
| Uses FPG Free | true | UsesFPGFree |
| FPG Free Percent | 200. | FPGFreePercent |
| Uses FPG Discounted | true | UsesFPGDiscounted |
| FPG Discount Percent | 400. | FPGDiscountPercent |
| Explains Basis | true | ExplainsBasis |
| Income Level | X | IncomeLevel |
| Asset Level | X | AssetLevel |
| Insurance Status | X | InsuranceStatus |
| Medicaid Medicare | X | MedicaidMedicare |
| State Regulation | X | StateRegulation |
| Explains Application Method | true | ExplainsApplicationMethod |
| Includes Publicity Measures | true | IncludesPublicityMeasures |
| Provided On Admission | X | ProvidedOnAdmission |
| Available On Request | X | AvailableOnRequest |
| Actions On Nonpayment | true | ActionsOnNonpayment |
| Collection Activities | false | CollectionActivities |
| Nondiscrim Emergency Care Policy | false | NondiscrimEmergencyCarePolicy |
| Other Reason | X | OtherReason |
| Used Other Method | X | UsedOtherMethod |
| Amounts Generally Billed | false | AmountsGenerallyBilled |
| Gross Charges | false | GrossCharges |
Form990 Schedule H Part VI Form990ScheduleHPartVI (2 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Supplemental Information | Hebrew Rehabilitation Center (HRC) operates a 725-bed licensed chronic care hospital consisting of a 505-bed facility in the Roslindale section of Boston, MA and a 220-bed satellite facility in Dedham, MA (also known as the NewBridge Health Care Center, on the campus of the continuing care retirement community operated by NewBridge on the Charles, Inc.). HRC leases space from NewBridge on the Charles, Inc., an affiliated entity, to operate the 220-bed satellite. HRC also operates outpatient clinic satellites on the NewBridge campus, and in Canton, MA and Brookline, MA. Hebrew SeniorLife, Inc. (HSL), a regional and emerging national thought leader in senior health care, senior living, research and teaching, is HRC's sole member and also provides management services to HRC. HRC is accredited by CARF (Commission on Accreditation of Rehabilitation Facilities), and is the only geriatric specialist affiliated with Harvard Medical School. HRC provides a continuum of care to the senior community, focusing on the most frail and needy of the local senior population. Services provided by HRC include long-term care, medical acute care, post-acute rehabilitative care, primary and specialty care, outpatient clinics, outpatient rehabilitative services, and adult day care. In 2013, HSL introduced HSL Hospice Care to provide community hospice care. See Form 990 Part III Line 4A program service description. Form 990, Schedule H, Part I, line 6a HRC's annual community benefits report is prepared using the name of HRC's sole member, Hebrew SeniorLife, Inc. Form 990, Schedule H, Part I, line 7g The reported subsidized health services include costs of HRC's outpatient clinics, which operate at small volume at the Roslindale facility and at larger volume at HRC's satellite facilities in Dedham, Canton, and Brookline. These are hospital-based clinics utilizing primarily HRC-employed physicians and nurse practitioners, with direct costs in FY13 of $1,519,991. Other subsidized health services were for HRC's Recuperative Services Unit, Adult Day Care and Outpatient Rehabilitation programs. Form 990, Schedule H, Part I line 7 column (f) Bad Debt provision expense of $748,184 was included in 990 Part IX line 25 column A and was excluded for purpose of calculating the percentage in this column. Form 990, Schedule H, Part I, line 7 The costing methodology used is based primarily on the standard cost accounting methods of the Massachusetts state DHCFP-403 Cost Report for FY13 which follows the standard Medicare cost accounting principles of the Medicare Cost Report. To cost some specific programs, a Cost to Charge ratio specific to each program was developed. Form 990, Schedule H, Part II Community building activities. Describe how the organization's community building activities, as reported in part II, promote the health of the communities the organization serves. The $311,000 of Workforce Development represents HRC's Career Development programs for Certified Nurse Assistants (CNAs) and other staff. Included in this amount are costs of onsite remedial classes in math, ESOL, and reading for our employees. An outside vendor provides classes for 10 months of every year with the students meeting two times per week for two hours each class. For each class, HSL pays for one hour as release time and the employee attends one hour on their own time. The students also receive progress reports. These classes help prepare employees to pass the College Placement Test (CPT) so they are able to move on to degree programs. In FY12 this program received a $300K three-year grant from The Boston Foundation for the program "Advanced Career Path for CNAs: Creating Frontline Leaders". This unique nursing specialty certification program will enhance the skill set of CNAs and improve the quality of care that seniors receive; it is an extension of HSL's existing career development programs and is a replicable model for professional development. HRC serves as a primary training facility across a number of health-care disciplines for academic institutions in the Greater Boston area, including Harvard Medical School. HRC participates in the University of Massachusetts nursing program in which RNs employed by HSL may apply to UMass for a scholarship for their Bachelor in Nursing Degree. Over 800 students annually train at HRC in a wide of health professions including medicine, nursing, recreational therapy, pharmacy, dentistry, physical, occupational, and speech therapy, clinical pastoral and social work. HRC's SummerWorks Program, in partnership with Action for Boston Community Development (ABCD), provides high school students with summertime work experience in the Active Living Program. This initiative provides these students with training and hands-on experience in geriatrics in a health care setting. As part of its coalition building activity, HRC is actively involved in the Multicultural Coalition on Aging (MCA), and hosts the coalition's monthly meetings. The MCA is comprised of approximately 200 organizations and individuals serving seniors who have cultural and linguistic barriers to health-care information. The MCA has sponsored 10 bi-annual health and wellness conferences in which the curriculum is delivered in 10 different languages: English, Creole, Haitian Creole, Spanish, Portuguese, Vietnamese, Chinese, Cambodian, Russian, and Sub-Saharan African. These conferences usually serve about 350 seniors and are sponsored through the MCA member organizations. In FY13 there were 10 monthly MCA meetings reaching 251 professionals. Most of monthly meetings include a speaker on issues relevant to cultural diversity. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II. Form 990, Schedule H, Part III, line 2 HRC records provision for doubtful accounts as the amount needed to adjust the reserve, which is based on estimated percentages of accounts receivable by payor and aging category. The charge figure is adjusted to cost using HRC's overall cost to charge ratio. Form 990, Schedule H, Part III, line 3 Although none of the bad debt expense has been included as a community benefit, it is estimated that 73% is related to patients who subsequently would have qualified for financial assistance but for a technical issue or a period of ineligibility. Form 990, Schedule H, Part III, line 4 HRC's financial statement footnotes do not contain a footnote describing bad debt expense. Form 990, Schedule H, Part III, line 8 While line 7 shows a "Medicare surplus" of $1,662,444 for services other than those reported as part of Subsidized Health Services, in reality HRC's Medicare surplus (net of the shortfalls reported in Subsidized Health Services) was only $159K. The reconciliation below to line 7 includes an adjustment needed because the Medicare Cost Report method for computing Medicare allowable costs understates HRC's true costs (the Medicare Cost Report pools routine costs for HRC's long-term care (LTC) and Medical Acute Care Unit (MACU) services, making allowable costs appear low for the MACU Medicare Part A service). The amount on line 6 is the allowable cost as shown on the Medicare Cost Report; therefore "Other" is checked on line 8. $159,185 was HRC's true Medicare surplus (excluding activity reported as part of Subsidized Health Services). To reconcile to the Medicare Cost Report and to Part III line 7: add $1,503,259 MACU allowable costs - adjustment needed due to cost report methodology (see above) Equals $1,662,444 as shown on Part III line 7 Form 990, Schedule H, Part III, line 9b Patients found to be eligible for assistance through Massachusetts Medicaid (known as MassHealth) or other program are not pursued through collection efforts but rather are assisted free-of-charge with the MassHealth application and eligibility process through to completion, including any necessary appeals. Form 990, Schedule H, Part V, line 3 The primary vehicle for gathering community input was an online survey of community leaders, academics, Area Agencies on Aging (ASAPs), adult day health and home health agencies. These individuals or organizations serve or represent members of the medically underserved, low income or minority populations in the community. Form 990, Schedule H, Part V, line 19d HRC is a chronic care hospital and does not have an emergency department; all admissions are elective and are not for emergency services. Inpatients requiring emergency care that HRC cannot provide are transported, regardless of financial assistance status, to local acute care hospitals for appropriate treatment. Form 990, Schedule H, Part V, line 20d HRC uses Medicaid and Medicare payment rates to determine amounts due from FAP-eligible individuals. Form 990, Schedule H, Part VI - Section 2 Needs assessment In order to proactively address the health needs of the rapidly growing senior population, HSL has worked over the past decades | |
| Form 990, Schedule H, Part VI - Section 3 | Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's charity care policy. All patients admitted to HRC are counseled by an admissions coordinator about services rendered, billing procedures, patient rights and responsibilities, insurance coverage, and eligibility for assistance as required by guidelines established by the federal Centers for Medicare and Medicaid Services and the Commonwealth of Massachusetts' Department of Public Health. In addition to the admissions coordinator, a fiscal agent for HRC also provides education on eligibility under federal, state and local programs. All admissions documentation is reviewed and signed by the patient or responsible party on behalf of the patient at the time of admission and retained on file. HRC has provided financial assistance to selected adult day care participants since August 1999, covering the costs of transportation (in prior years) and some daily programs. The financial assistance has been essential to those participants who cannot afford to pay privately, but who have periods of ineligibility for MassHealth or other financial subsidies (given that the services are not covered by Medicare or private health insurance plans). Form 990, Schedule H, Part VI - Section 4 Community information Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves. Hebrew SeniorLife provides services to seniors. HRC, in Roslindale, at the satellite Health Care Center at the NewBridge on the Charles campus in Dedham, and at the outpatient clinics in Dedham, Canton and Brookline, provides long-term care; post-acute care, including rehabilitative and hospital-level care; specialized geriatric primary and specialty outpatient clinics; outpatient services; hospice services; home health care and private care (through an HSL affiliate); and adult day health care. 95% of the patients of Hebrew Rehabilitation Center and its satellite medical clinics are on Medicare and are older than 65. Our primary community is seniors and low income seniors, 65+, in certain neighborhoods of Boston, and the towns of Dedham, Canton, Brookline, Needham, Newton and Westwood. HRC provides health care services to all without regard to race, religion, color, national origin, gender, sexual orientation, marital status, political persuasion, or qualified handicap. Form 990, Schedule H, Part VI - Section 5 Promotion of Community Health Hebrew Rehabilitation Center contributes to community health in many ways. Part of HRC's mission is to promote the independence of seniors, including by supporting them in their homes and avoiding institutional care. It does this through outpatient care at its satellite clinics supporting senior housing, adult day health programs that help at-risk seniors stay at home, outpatient rehabilitative care designed to prevent rehospitalizations, and by offering many supportive programs and services that improve the physical and mental health and lives of seniors. Seniors learn to take control of their own health and maximize their physical and social vitality in a number of HRC-sponsored wellness programs, including Healthy Eating for Successful Living in Older Adults, A Matter of Balance, Chronic Disease Self-Management, Diabetes Self-Management, Fit For Your Life Exercise, and The Arthritis Foundation Exercise Program. All programs are evidence-based. In FY13, 117 free wellness programs (each from 6-8 weeks in duration) offered across Massachusetts communities helped 1,446 seniors (more than 9,000 to date) take a more active role in promoting their own good health. In addition, another 19 health information sessions were offered throughout Massachusetts, reaching another 710 participants. HRC's Mitzvah Program distributes meals and celebration packages three times a year to 1,800 - 2,000 mostly low income homebound or isolated seniors throughout the Greater Boston area, ranging in age from 70- to 106-years-old. In addition to the meals and packages, the program provides an opportunity for the volunteers (which include HSL Staff, Board and Committee members, and donors, and their families) to visit with the seniors, helping to give the seniors a connection to the larger community. HRC's Roslindale campus makes Kosher meals, an important service to many in the Jewish community, and its kitchen provides Kosher meals for Combined Jewish Philanthropies and Springwell as part of their Meals on Wheels program. HRC's Volunteer department harnesses the energy of over 200 volunteers who provided over 22,000 of worked hours, helping seniors stay connected to the larger community. HRC's Chaplaincy department provides spiritual support, with weekly prayer services (Jewish and ecumenical), pastoral volunteer training, and weekly bible study class. HRC's Palliative Care program helps seniors, families and staff navigate difficult decisions and issues, helping seniors have dignity and comfort at end-of-life. HRC's medical staff, comprised of over 40 employed physicians and nurse practitioners, participate in community activities such as health and wellness lectures to senior groups living in the community in addition to their patient care and teaching activities. Seniors and the professional community are served through sponsored events such as senior resource fairs and healthy aging programs, and professional sponsorships (28 programs reached 6,159 consumers in FY13). HRC also promotes health by educating the professional community through accredited continuing education in-service presentations to physicians, nurses, social workers, geriatric service providers, elder law attorneys, and other professionals serving the geriatric community (10 accredited programs reached 299 professionals in FY12). HRC's IFAR (Institute for Aging Research), described in general in the 990 Schedule O Part III Line 4A, had several important findings in FY12 that will directly improve the health of seniors, including that height loss predicts hip fracture risk in elderly; palliative care is associated with improved outcomes in seniors in long-term care; there is no link between calcium intake and coronary artery calcification; the link between delirium and long term cognitive decline in Alzheimer's patients; postoperative delirium in cardiac surgery patients is associated with prolonged cognitive impairment; the genetics of osteoporosis and bone breaks; and other studies. Among IFAR's FY13 research studies and findings were that repeat (more than 4) bone mineral density tests after age 75 had limited value; dairy intake of yogurt and milk had a positive effect on bone mineral density while cream had a negative effect; sleep medications elevate risk of falls and hip fractures in the elderly; and palliative care decreased emergency trips and depression. HRC collaborates with area providers and policy leaders to promote the health of seniors. In 2012 and 2013, HRC finalized preferred provider agreements with Beth Israel Deaconess Medical Center and New England Baptist Hospital to provide the highest quality, cost-effective hospital and post-hospital care. Driven by a commitment to reduce avoidable hospitalizations and readmissions, the goals of these agreements are to improve transitions of care for patients, access, communications, and information sharing, and ensure the best possible patient outcomes. In 2013 HRC's IFAR announced, with Brandeis University's Heller School for Social Policy and Management, the establishment of a joint Center to inform health care policy and practices in aging to address the impact of the nation's unprecedented demographic shift as baby boomers enter retirement years, and to collaborate to translate clinical research into policy and practice recommendations for healthy aging. HSL is governed by a large and active community board comprised entirely of independent persons from the community. HRC, as a subsidiary of HSL, has a board comprised of three employees (President, CEO, CFO) and two independent directors who are also members of HSL's Board of Directors (including the Board Chair). Surplus funds, should they exist, are reinvested in HRC as capital investment, for upkeep of the facility and for growing patient medical equipment and technology needs. Form 990, Schedule H, Part VI - Section 6 Affiliated Health Care System HRC is part of a group of not-for-profit affiliated entities whose sole member is Hebrew SeniorLife, Inc. HSL's coordinated system of care is based on the premise that research, training of geriatric health-care professionals, senior living and health care must be integrated in such a way to promote independence for all adults as they age. HRC's affiliates include senior supportive housing communities, which help keep seniors independent in their homes | Patient education of eligibility for assistance |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (12 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Bonus Filing OrgBonusFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEN FISHMAN | ||||||||||||||
| CEO (retired 2/15/2013) | 0 | 459196 | 244651 | 0 | 151264 | 29391 | 3521 | 0 | 888023 | 0 | 0 | |||
| LOUIS J WOOLF | ||||||||||||||
| President & CEO | 0 | 456206 | 8841 | 0 | 258 | 81303 | 20896 | 0 | 567503 | 0 | 0 | |||
| JAMES D HART | ||||||||||||||
| CFO and Secretary | 0 | 285345 | 21420 | 0 | 138 | 4900 | 20640 | 0 | 332443 | 0 | 0 | |||
| ALESSANDRA DE VACA | ||||||||||||||
| CAO (term 9/6/2013) | 0 | 215195 | 19523 | 0 | 90 | 4754 | 20896 | 0 | 260458 | 0 | 0 | |||
| MARY MOSCATO | ||||||||||||||
| President, HSL Health Care Srv | 249682 | 0 | 172 | 269008 | 0 | 0 | 0 | 19154 | ||||||
| ROBERT J SCHREIBER | ||||||||||||||
| Medical Director | 296339 | 0 | 258 | 354758 | 0 | 0 | 0 | 20896 | 15787 | 21478 | ||||
| LEWIS LIPSITZ | ||||||||||||||
| Director, Institute | 304928 | 0 | 396 | 347208 | 0 | 0 | 0 | 11071 | 30813 | |||||
| SHARON K INOUYE | ||||||||||||||
| Director, Aging Brain | 296978 | 0 | 258 | 305657 | 0 | 0 | 0 | 3521 | 4900 | |||||
| DOUGLAS P KIEL | ||||||||||||||
| Director, Medical Research | 241434 | 0 | 258 | 266553 | 0 | 0 | 0 | 20640 | 4221 | |||||
| JEROME SLATE | ||||||||||||||
| Medical Director | 246071 | 0 | 191 | 249430 | 0 | 0 | 0 | 2554 | 615 | |||||
| FRANCIS X HINCKLEY | ||||||||||||||
| CIO | 0 | 209436 | 0 | 138 | 3724 | 20847 | 0 | 234145 | 0 | 0 | ||||
| KATELYN QUYNN | ||||||||||||||
| VP, DEVELOPMENT | 0 | 335341 | 0 | 138 | 30336 | 2383 | 0 | 368198 | 0 | 0 | ||||
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Compensation Information | Identifier |
| Explanation | Schedule J, Part I, Line 1A Len Fishman, Former CEO who left Hebrew Seniorlife in February 2013, received housing allowance provided by Hebrew Seniorlife. It is treated as a taxable item, reported as wages per his Form W-2. Any 2013 compensation prior to his retirement will be reported on next year's return. Mr. Fishman's other reportable compensation includes the following item with gross up: disability insurance premiums. After February 2013, Louis Woolf, current CEO, has been paid a similar housing allowance. Schedule J, Part I, line 3 Hebrew Rehabilitation Center relies upon HSL as the parent organization to establish the compensation of the organizations' President/CEO and CFO. HSL utilizes the following in establishing such compensation: Compensation Committee Written employment contract Independent compensation consultant Compensation survey or study Approval by the Board or Compensation Committee Schedule J, Part I, Line 4A Alessandra De Vaca left the company voluntarily on 9/6/2013. No severance was given. Len Fishman retired on 2/15/2013. Any payments related to his retirement will be included in his calendar year 2013 compensation. Schedule J, Part I, Line 4B Robert J. Schreiber, former Chief Medical Officer, participated in a Physician-in-Chief supplemental retirement plan, a 457(b) plan, that included $15,201 of employer contributions during the year. This amount is included in the Deferred Compensation section shown in Part VII. Louis J. Woolf, President of HSL (and CEO as of February 2013), participated in a 457(f) supplemental retirement plan, that included $45,000 of employer contributions during the year. This amount is included in the Deferred Compensation section shown in Part VII. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS HEALTH & EDUCATIONAL FACILITIES AUTH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 042456011 | IssuerEIN |
| Date Issued | 2013-04-01 | DateIssued |
| Issue Price | 9974000 | IssuePrice |
| Description Of Purpose | SEE PART VI | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 0 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 9974000 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 0 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 0 | CapitalExpenditures |
| Other Spent Proceeds | 9974000 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Year Of Subst Completion | 2013 | YearOfSubstCompletion |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | true | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | false | EngageBondCounselContracts |
| Any Research Agreements | true | AnyResearchAgreements |
| Engage Bond Counsel Research | false | EngageBondCounselResearch |
| Prcntge Prvt Business Use By Others | 0 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00254 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00254 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | true | RebateNotDueYet |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | true | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BANK OF AMERICA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 3.1 | TermOfHedge |
| Superintegrated Hedge | false | SuperintegratedHedge |
| Hedge Terminated | true | HedgeTerminated |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PURPOSE OF BOND | Identifier |
| Return Reference | SCHEDULE K, PART I | ReturnReference |
| Explanation | Variable Rate Demand Revenue Bonds Hebrew Rehabilitation Center Issue Series A (2013). The Proceeds of the 2013 Bonds were used to refund Series D. Written policies and procedures Schedule K, Part IV, Line 7 and Schedule K, Part V Hebrew SeniorLife (HSL), parent of Hebrew Rehabilitation Center, is in the process of updating its bond compliance policies to include procedures for maintaining compliance with the arbitrage requirements under Section 148 and the use of the voluntary closing agreement program if self-remediation is not available. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DANIELLE WEBBER HR ANALYST HRC | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | DAUGHTER, DIR. J. WEBBER | Relationship |
| Amount Of Transaction | 44085 | AmountOfTransaction |
| Description Of Transaction | FY13 COMPENSATION ON HRC BOOKS | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | Identifier |
| Return Reference | SCHEDULE L, PART IV | ReturnReference |
| Explanation | DANIELLE WEBBER IS A HR ANALYST FOR HRC AND THE DAUGHTER OF JAY WEBBER. JAY WEBBER IS A DIRECTOR OF HRC. | Explanation |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 502785 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Opinions of experts | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF NEGATIVE ASSETS | FORM 990, PART I, LINE 22 | THE DECREASE IN UNRESTRICTED NET ASSETS AND UNRESTRICTED NET DEFICIT AT HEBREW REHABILITATION CENTER ("HRC") FOR FISCAL YEAR 2013 REFLECTS THE INCLUSION OF EXPENSES THAT ARE SUPPORTED BY HRC'S PARENT, HEBREW SENIORLIFE ("HSL") HSL BENEFITS FROM BOTH MANAGEMENT FEES AND PHILANTHROPIC INCOME THAT ARE AVAILABLE TO FUND HRC'S OPERATING, PENSION FUND AND OTHER EXPENSES. AS SUCH, HSL'S MANAGEMENT, BOARD OF DIRECTORS AND LENDERS VIEW THE ORGANIZATION'S FINANCIAL CONDITION AS HSL'S AND HRC'S COMBINED BALANCE SHEET, WITH $60.1 MILLION IN UNRESTRICTED NET ASSETS AT 9/30/13. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. THESE SERVICES ARE PROVIDED TO A POPULATION RECEIVING MEDICARE AND/OR MEDICAID. MEDICARE AND MEDICAID ACCOUNT FOR 54% AND 27% OF REVENUES RECEIVED BY THE ORGANIZATION, RESPECTIVELY. FORM 990, PART III - PROGRAM SERVICE, LINE 4A HEBREW REHABILITATION CENTER (HRC) IN ROSLINDALE IS HEBREW SENIORLIFE'S FLAGSHIP HEALTH-CARE FACILITY AND IS KNOWN NATIONALLY AS A LEADING PROVIDER OF GERIATRIC HEALTH-CARE SERVICES. LICENSED AS A CHRONIC CARE HOSPITAL, HRC'S FULL-TIME STAFF OF PRIMARY CARE GERIATRICIANS AND NURSE PRACTITIONERS ARE SOME OF THE FINEST GERIATRICS SPECIALISTS IN THE GREATER BOSTON AREA. HRC IS AFFILIATED WITH HARVARD MEDICAL SCHOOL AND SOME STAFF PHYSICIANS ALSO HOLD FACULTY APPOINTMENTS THERE. HRC IS ACCREDITED BY CARF (COMMISSION ACCREDITATION OF REHABILITATION FACILITIES), AN INDEPENDENT NONPROFIT ORGANIZATION PROVIDING ACCREDITATION SERVICES WORLDWIDE. HRC MEETS AND SURPASSES CARF GUIDELINES FOR SERVICE AND QUALITY. HRC CONFORMS TO NATIONALLY AND INTERNATIONALLY RECOGNIZED SERVICE STANDARDS AND IS FOCUSED ON DELIVERING FIRST CLASS HEALTH CARE AND CONTINUES TO STRIVE FOR EXCELLENCE. LONG TERM CARE: HRC PROVIDES 405 BEDS OF LONG-TERM CARE IN BOSTON AND 220 LONG-TERM CARE BEDS AT THE GLORIA ADELSON FIELD HEALTH CENTER AT NEWBRIDGE ON THE CHARLES IN DEDHAM FOR A TOTAL OF 625 LONG-TERM CARE BEDS. POST-ACUTE CARE: THE MEDICAL ACUTE CARE UNIT AT HEBREW REHABILITATION CENTER IN BOSTON OFFERS 42 BEDS FOR EXTENDED MEDICAL AND REHABILITATIVE CARE FOR SENIORS WITH COMPLEX MEDICAL CONDITIONS. THE RECUPERATIVE SERVICES UNIT IN BOSTON PROVIDES 50 BEDS FOR SHORT-TERM, POST-ACUTE CARE IN A SKILLED NURSING SETTING. OUTPATIENT CLINICS: HEBREW REHABILITATION CENTER'S OUTPATIENT SERVICES IS A BOSTON HEALTH CLINIC THAT OFFERS A WIDE RANGE OF MEDICAL SERVICES FOR SENIORS INCLUDING TREATMENT FOR CONDITIONS SUCH AS HEARING LOSS, MEMORY DISORDERS, OSTEOPOROSIS, REHABILITATION AND WOUND CARE. PATIENTS ARE TREATED BY EXPERTS WHO UNDERSTAND THE UNIQUE HEALTH NEEDS OF OLDER ADULTS. ALL OF THE HEALTH CLINICS WITHIN OUTPATIENT SERVICES OFFER THE HIGH-QUALITY SPECIALIZED CARE FOR BOSTON SENIORS. OUTPATIENT CLINICS ARE OPERATED BY HRC AT THE ORCHARD COVE, DEDHAM AND BROOKLINE LOCATIONS. ADULT DAY HEALTH: HRC HAS OVER 19 YEARS OF EXPERIENCE CARING FOR SENIORS IN AN ADULT DAYCARE CENTER SETTING. WE PROVIDE A GREAT DAY FOR SENIORS AT TWO SITES - HRC IN ROSLINDALE AND JEWISH COMMUNITY HOUSING FOR THE ELDERLY (JCHE) IN BRIGHTON. WE SERVE ELDERS OF ALL BACKGROUNDS AND FAITHS AND PROVIDE BILINGUAL SERVICES FOR RUSSIAN-SPEAKING INDIVIDUALS AT BOTH SITES. NURSING, SOCIAL WORK, AND THERAPEUTIC RECREATION PROFESSIONALS STAFF HRC'S ADULT DAY HEALTH PROGRAMS. PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS PROVIDE TREATMENT AS NEEDED WHEN PRESCRIBED BY A PHYSICIAN. PROGRAM ASSISTANTS PROVIDE PERSONAL CARE AND HELP WITH ALL ASPECTS OF THE DAILY ROUTINE. THERE IS A MINIMUM OF ONE STAFF MEMBER TO SIX PARTICIPANTS. THE STAFF WORK AS AN INTERDISCIPLINARY TEAM TO MAKE SURE THAT THE PARTICIPANTS RECEIVE ATTENTION TO ALL ASPECTS OF THEIR LIVES. DURING THE YEAR ENDED SEPTEMBER 30, 2013, HEBREW REHABILITATION CENTER SERVED AN AVERAGE OF 45 DAY PROGRAM PARTICIPANTS. FORM 990, PART III - PROGRAM SERVICE, LINE 4B THE INSTITUTE FOR AGING RESEARCH (IFAR), A DIVISION OF HEBREW REHABILITATION CENTER, SEEKS TO TRANSFORM THE HUMAN EXPERIENCE OF AGING BY ENSURING A LIFE OF HEALTH, DIGNITY AND PRODUCTIVITY INTO ADVANCED AGE. IFAR'S MISSION IS TO CONDUCT RESEARCH THAT DISCOVERS THE MECHANISMS OF AGE-RELATED DISEASE AND DISABILITY; LEADS TO THE PREVENTION, TREATMENT AND CURE OF DISEASE; ADVANCES THE STANDARD OF CARE FOR OLDER PEOPLE; INFORMS PUBLIC DECISION-MAKING; AND DEVELOPS THE NEXT GENERATION OF LEADERS IN AGING RESEARCH. WITH NEARLY 50 YEARS OF HISTORY, IFAR IS THE LARGEST GERONTOLOGICAL RESEARCH FACILITY IN THE U.S. IN A CLINICAL SETTING, AND IS A RESEARCH AFFILIATE OF HARVARD MEDICAL SCHOOL. IT IS HOME TO FOUR PROFESSORS OF MEDICINE AT HARVARD MEDICAL SCHOOL, AND 16 OF ITS FACULTY HAVE ACADEMIC APPOINTMENTS THERE. IFAR CURRENTLY HAS A $43 MILLION GRANT PORTFOLIO, WITH MORE THAN 60 RESEARCH GRANTS AND 19 INVESTIGATORS. ITS RESEARCH FOCUSES ON FALLS, OSTEOPOROSIS AND FRACTURES, NUTRITION AND MUSCULOSKELETAL HEALTH, FOOT DISORDERS AND FOOT PAIN, GENETIC EPIDEMIOLOGY, DEMENTIA, DELIRIUM, PALLIATIVE CARE, HEALTH CARE QUALITY IMPROVEMENT, AND DEPRESSION AND MENTAL HEALTH. IFAR RESEARCHERS HAVE ACCESS TO SOME OF THE WORLD'S LARGEST DATABASES, AND TO THE MORE THAN 5,000 SENIORS ANNUALLY AFFILIATED WITH HEBREW SENIORLIFE ENTITIES. IN TURN, ITS RESEARCH INFORMS HSL'S HEALTH CARE SERVICES AND PROGRAMS, SO PATIENTS AND RESIDENTS BENEFIT FROM BEST PRACTICES IN THE TREATMENT OF COMMON CONDITIONS OF AGING. IN ADDITION TO GRANT FUNDING IFAR RECEIVES SUPPORT FROM PRIVATE PHILANTHROPY TO ADVANCE ITS MISSION, BY PROVIDING SEED MONEY FOR YOUNG AND ESTABLISHED RESEARCHERS TO TEST NEW IDEAS, AND IN HELPING TO DISSEMINATE RESEARCH FINDINGS SO THEY CAN IMPACT SENIORS AROUND THE WORLD. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICE REVENUE IS MADE UP OF MISCELLANEOUS NON-PATIENT SERVICE REVENUE AND EXPENSES, INCLUDE DEPARTMENT OF MEDICINE TEACHING, FELLOWSHIPS & OTHER SUPPORT, FOOD SERVICE, VARIETY OF ANCILLARY PROGRAMS, AND SPACE LEASED BY HSL. DESCRIPTION OF CLASSES OR MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF HEBREW REHABILITATION CENTER AND PROVIDES MANAGEMENT OVERSIGHT AND FUNDRAISING SERVICES TO HRC AND TO ITS OTHER AFFILIATES. |
| MEMBERS WHO MAY ELECT ONE OR MORE OF THE GOVERNING BODY | FORM 990, PART VI, LINE 7A | THE HEBREW SENIORLIFE BOARD CHAIR APPOINTS THE MEMBERS OF THE HEBREW REHABILITATION CENTER BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HEBREW SENIORLIFE BOARD MEMBERS. |
| DESCR CLASSES OF PERSONS, DECISIONS REQUIRING APPR & TYPE OF VOTING RIGHTS | FORM 990, PART VI, QUESTION 7B | DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HEBREW SENIORLIFE'S BOARD. ULTIMATELY, GOVERNANCE OF THE CORPORATION RESTS WITH THE BOARD OF DIRECTORS OF THE COMPANY'S SOLE CORPORATE MEMBER, HEBREW SENIORLIFE, INC. |
| Describe the Process used by Management &/or Governing Body to Review 990 | Form 990, Part VI, Question 11 | PREPARATION OF THE FORM 990 BEGINS INTERNALLY WITH HEBREW SENIORLIFE STAFF AND ERNST & YOUNG PREPARING THE FORM WITH INPUT PROVIDED BY HEBREW SENIORLIFE. ALL FORMS 990 AND 990T OF THE AFFILIATES OF HEBREW SENIORLIFE, INC. (HSL IS THE SOLE CORPORATE MEMBER OF EACH AFFILIATE) WILL BE REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE OF HEBREW SENIORLIFE, INC. SUBSEQUENT TO SUCH REVIEW AND PRIOR TO FILING COPIES WILL BE PROVIDED TO THE APPROPRIATE GOVERNING BOARD OF DIRECTORS FOR EACH AFFILIATE. THE GOVERNING BOARDS WILL HAVE 5 DAYS TIME IN WHICH TO VIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING. |
| Description of Process to Monitor Transactions for Conflicts of Interest | Form 990, Part VI, Question 12c | THE CONFLICTS OF INTEREST POLICY IS RIGOROUSLY MONITORED BY THE CONFLICTS REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. THIS INVOLVES ANNUALLY MAILING A CONFLICTS DISCLOSURE FORM TO ALL MEMBERS OF THE BOARD OF DIRECTORS, BOARD COMMITTEES AND SENIOR MANAGEMENT. SPECIFIC RECOMMENDATIONS TO AVOID OR MITIGATE CONFLICTS INCLUDE ASSURING THAT THE MEMBER WOULD HAVE NO INFLUENCE ON A DECISION TO USE A PARTICULAR VENDOR, SUCH AS HEALTH INSURANCE OR BANKING RELATIONSHIPS, AND RECOMMENDATIONS FOR A COMPETITIVE BID PROCESS. |
| Offices & Positions for Which Process was Used, & Year Process was Begun | Form 990, Part VI, Question 15a and 15b | THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF INDEPENDENT, EXPERT CONSULTANTS, HAS REVIEWED THE PRESIDENT/CEO'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES AS WELL AS HIGHLY COMPENSATED (>$150,000) EMPLOYEES OF HSL AND ITS AFFILIATES. THE FULL HSL BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES OF HSL AND ITS AFFILIATES. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. |
| Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public | Form 990, Part VI, Question 19 | THE ORGANIZATION'S TAX RETURNS ARE AVAILABLE AT GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS' WEBSITE. THE TAX RETURNS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131 OR BY TELEPHONE AND E-MAIL. |
| Fundraising Disclosure | Form 990, Part IX, Column D | HEBREW SENIORLIFE, INC. AS THE PARENT OF THE HSL SYSTEM, RAISES CONTRIBUTIONS FOR ITSELF AND ITS AFFILIATES THROUGH ITS DEVELOPMENT DEPARTMENT. THE CONTRIBUTION REVENUE IS RECORDED BY THE AFFILIATE THAT THE DONOR INTENDED IT BE GIVEN TO. FUNDRAISING EXPENSES OF THE DEVELOPMENT DEPARTMENT ARE RECORDED EXCLUSIVELY BY HEBREW SENIORLIFE, INC. IN ORDER TO GIVE THE READER A FULL AND TRANSPARENT VIEW OF HSL AND AFFILIATES, A SUMMARY OF ALL CONTRIBUTION REVENUE AND RELATED EXPENSES IS PREPARED BELOW. ADDITIONALLY, THIS INCLUDES APPROXIMATELY $1.7M IN PLEDGES THAT HAVE BEEN FULLY RESERVED BASED ON DONOR-IMPOSED CONTINGENCIES. MANAGEMENT BELIEVES THAT THESE CONTINGENCIES WILL BE MET AND HAVE ADDED THE VALUE OF THE CONTINGENT PLEDGES BACK IN THE SCHEDULE BELOW. Fundraising Expense (HSL 990) $2,851,726 Contribution Revenue: HSL CONTRIBUTIONS (HSL 990) $ 3,176,492 Contingent Pledge Revenue $ 1,693,411 Hebrew Rehabilitation Center (Part VIII, Line 1f) $ 1,788,234 Orchard Cove, Inc. $ 39,234 Fireman Community $ 51,641 Satter House $ 30,551 Center Communities of Brookline $ 64,718 ---------- $ 6,844,281 Total Cost per Dollar Raised $ 0.42 |
| Other Changes in Net Assets | Form 990, Part XI, Line 9 | Adjustment of Minimum Pension Liability $ 8,350,983 Net Assets Released From Parent $ 439,532 ----------- $ 8,790,515 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (10 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| ORCHARD COVE INC | ||||||||||
| ONE DEL POND DRIVE | CANTON | MA | 02021 | 223080006 | CONT. CARE | MA | 501(c)(3) | 9 | HSL | true |
| HRCA SENIOR HOUSING INC | ||||||||||
| 640 NORTH MAIN STREET | RANDOLPH | MA | 02368 | 042765428 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| CENTER COMMUNITIES OF BROOKLINE INC | ||||||||||
| 100 CENTRE STREET | BROOKLINE | MA | 02446 | 010569404 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| HRCA BROOKLINE HOUSING 112-120 CENTRE | ||||||||||
| 112-120 CENTRE STREET | BROOKLINE | MA | 02446 | 030372998 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| HRCA BROOKLINE HOUSING 1550 BEACON | ||||||||||
| 1550 BEACON STREET | BROOKLINE | MA | 02446 | 010569403 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| HRCA HOUSING FOR ELDERLY INC | ||||||||||
| 420 REVERE BEACH BOULEVARD | REVERE | MA | 02151 | 042543731 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| NEWBRIDGE ON THE CHARLES INC | ||||||||||
| 1200 CENTRE STREET | BOSTON | MA | 02131 | 383707573 | ELDER ACTY | MA | 501(c)(3) | 9 | HSL | true |
| HRCA BROOKLINE HOUSING 108 CENTRE | ||||||||||
| 1200 CENTRE STREET | BOSTON | MA | 02131 | 810612222 | ELDER HOUSING | MA | 501(c)(3) | 9 | HSL | true |
| HEBREW SENIORLIFE HOSPICE CARE INC | ||||||||||
| 1200 CENTRE STREET | BOSTON | MA | 02131 | 461309228 | HOSPICE SERV. | MA | 501(c)(3) | 9 | HSL | true |
| HEBREW SENIORLIFE INC | ||||||||||
| 1200 CENTRE STREET | BOSTON | MA | 02131 | 900183119 | MGMT SERVICES | MA | 501(c)(3) | 7 | NA | false |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HSL PAYROLL SERVICES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CENTRE STREET | AddressLine1 |
| City | BROOKLINE | City |
| State | MA | State |
| ZIP Code | 02446 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042684823 | EIN |
| Primary Activity | PAYROLL SERVICES | PrimaryActivity |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C-CORP | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | true | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (18 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| HEBREW SENIORLIFE INC | ||
| J | 300000 | ACTUAL |
| NEWBRIDGE ON THE CHARLES | ||
| K | 7319822 | CONTRACT |
| NEWBRIDGE ON THE CHARLES | ||
| L | 27594 | CONTRACT |
| HEBREW SENIORLIFE INC | ||
| M | 1788234 | ACTUAL |
| HEBREW SENIORLIFE INC | ||
| M | 6100622 | CONTRACT |
| CENTER COMMUNITIES OF BROOKLINE | ||
| P | 26622 | ACTUAL |
| HEBREW SENIORLIFE INC | ||
| P | 503260 | ACTUAL |
| NEWBRIDGE ON THE CHARLES | ||
| P | 5186503 | ACTUAL |
| ORCHARD COVE | ||
| P | 302445 | ACTUAL |
| CENTER COMMUNITIES OF BROOKLINE | ||
| Q | 273100 | ACTUAL |
| HEBREW SENIORLIFE INC | ||
| Q | 1306824 | ACTUAL |
| JACK SATTER HOUSE | ||
| Q | 147144 | ACTUAL |
| NEWBRIDGE ON THE CHARLES | ||
| Q | 2219646 | ACTUAL |
| ORCHARD COVE | ||
| Q | 1502740 | ACTUAL |
| SIMON C FIREMAN COMMUNITY | ||
| Q | 138601 | ACTUAL |
| NEWBRIDGE ON THE CHARLES | ||
| R | 8742151 | ACTUAL |
| HEBREW SENIORLIFE INC | ||
| S | 11058000 | ACTUAL |
| HEBREW SENIORLIFE INC | ||
| P | 517236 | ACTUAL |