2014-11-17T06:43:38-08:00 2013-12-31 KBL LLP 114 W 47th St FL 19 NEW YORK NY 10036 990 2013-01-01 111631746 BROOKDALE HOSPITAL MEDICAL CENTER BROO 7182405000 ONE BROOKDALE PLAZA BROOKLYN NY 11236 JIM PORTER CFO 7182405000 2014-05-07 true RICHARD LEVYCHIN CPA 2127859700 2013 2015-11-30 17:44:51Z JIM PORTER ONE BROOKDALE HOSPITAL MEDICAL CENT BROOKLYN NY 11236 573183830 false X WWW.BROOKDALE.EDU X 1914 NY THE BROOKDALE HOSPITAL MEDICAL CENTER OPERATES A 530 BED HOSPITAL IN BROOKLYN, NEW YORK. 10 8 3570 685 0 4923972 27133556 333455280 405510739 8849581 8650851 70386406 131888684 417615239 573183830 0 0 298850503 291567642 0 324322 194798621 277527414 493649124 569095056 -76033885 4088774 176208241 184340336 577812638 485475055 -401604397 -301134719 THE BROOKDALE HOSPITAL MEDICAL CENTER WAS CREATED FOR THE PURPOSE OF false false 488869739 26906857 536935393 THE BROOKDALE HOSPITAL MEDICAL CENTER WAS CREATED FOR THE PURPOSE OF OPERATING A 530 BED HOSPITAL IN BROOKLYN, NEW YORK. IN 2013, BROOKDALE BROOKDALE HOSPITAL MEDICAL CENTER LOGGED 17,395 ADMISSIONS, 17,282 PATIENT DISCHARGES, AND 102,095 OUTPATIENT EMERGENCY ROOM VISITS WHICH RESULTED IN 14,049 ADMISSIONS AND 204,979 OTHER OUTPATIENT SERVICE VISITS. 488869739 true true false true false false false false false false true true false true true true false true false false true false false false true false true true false false true false false false false false false false false false false false false true true true true false true 407 0 true 3570 true false false false false false true true false false false false X 10 8 true false false false true true true true true false false true true true true true true true false false NY X JIM PORTER - CFO 7182405773 101-01 AVENUE D BROOKLYN NY 11236 ALEX ROVT TRUSTEE/CHAIRMAN 1.00 X X 0 0 0 LOWELL M RUBIN TRUSTEE/VICE CHAIRMAN 1.00 X X 0 0 0 LAURENCE ZALE FORMER TRUSTEE/VICE CHAIRMAN 1.00 X 0 0 0 IRINA BENFIELD TRUSTEE 1.00 X 0 0 0 ANTHONY CLEMENZA TRUSTEE 1.00 X 0 0 0 ISAAC KREIZMAN MD TRUSTEE 1.00 X 0 0 0 ASCHER MESTEL MD TRUSTEE 1.00 X 0 0 0 BISHOP HUGH NELSON TRUSTEE 1.00 X 0 0 0 STEPHEN PLOTNICK TRUSTEE 1.00 X 0 0 0 MICHAEL SCAGNELLI TRUSTEE 1.00 X 0 0 0 RICHARD RADUTZKY TRUSTEE/SECRETARY 1.00 X X 0 0 0 MICHAEL SPIEGEL TRUSTEE 1.00 X 0 0 0 ESTEVAN GARCIA MD EX-OFFICIO/TRUSTEE 40.00 X 439170 0 16396 LEWIS MARSHALL MD EX-OFFICIO/TRUSTEE 40.00 X 381904 0 32157 RICHARD FOGLER MD FORMER EX-OFFICIO/TRUSTEE 40 X X 429588 34717 MARK E TONEY PRESIDENT AND CHIEF EXECUTIVE OFFICER 31 X STEVEN R KORF CHIEF OPERATING OFFICER 31 X JAMES R PORTER CHIEF FINANCIAL OFFICER 31 X ARTHUR J FRIED ASSISTANT SECRETARY 31 X SUNIL ABROL MD CHIEF OF SURGERY 40 X 601242 267 MAYANK SHUKLA MD PEDIATRICIAN 40 X 538707 38587 KECIA GAITHER MD MATERNAL FETAL MEDICINE 40 X 542547 31035 FREDERICK GULMI MD UROLOGY CHAIRMAN 40 X 485712 38427 ERIC MINKIN MD RADIOLOGIST 40 X 475936 35513 3894806 227099 506 true true false GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 10017 RESTRUCTURING SERVICES 16825945 OPTIMUM HEALTHCARE INC 1525 B THE GREENS WAY JACKSONVILLE FL 32250 INFORMATION TECHNOLOGY 11466574 MEDISYS MANAGEMENT LLC 8900 VAN WYCK EXPRESSWAY JAMAICA NY 11418 MEDICAL BILLING 4228337 VELOCITY 850 THIRD AVENUE 10TH FLOOR NEW YORK NY 10022 INFORMATION TECHNOLOGY 4133542 EMPIRE GENERAL CONTRACTING CORP 74 MAIN STREET SUITE 2 TUCKAHOE NY 10707 CONSTRUCTION 3888588 58 26146611 986945 27133556 NET PATIENT REVENUE AFTER BAD DEBT 621400 266908155 CAPITATION REVENUE 621400 138602584 405510739 8650851 8650851 464030 464030 464030 464030 SVCE PROVIDED TO AFFILIATES 900099 30245071 30245071 OUTPATIENT PHARMACY 900099 16946896 16946896 PHYSICIAN BILLING 621110 26021183 26021183 58211504 58211504 131424654 573183830 536935393 9114881 227147915 211089220 15888436 170259 1767944 1644188 123756 0 46571120 43311142 3259978 0 16080663 14955017 1125646 0 20369169 0 20369169 0 7718840 6175072 1543768 0 490855 0 490855 0 19244803 16448635 2665075 131093 45573 42732 0 2841 6613724 5290979 1322745 0 1356555 1085244 271311 0 30541 24433 6108 0 7924580 6339664 1584916 0 10882419 8705935 2176484 0 1417050 1133640 283410 0 OUT OF NETWORK COST RELATED TO CAPITATION REVENUE 111011067 111011067 0 0 MEDICAL SUPPLIES AND PHARMACY 43317616 43317616 0 0 BAD DEBT FOR RELATED PARTIES 22484411 0 22484411 0 UTILITIES 8286369 6629095 1657274 0 16333842 11666060 4647653 20129 569095056 488869739 79900995 324322 4134631 8396681 17735474 19417270 32764155 28856183 3432687 3603790 9533379 12991377 337933332 267326379 38394801 70606953 12838795 7350786 57374319 33117296 176208241 184340336 133440806 102122472 59845540 140961145 146828406 29694480 243565147 206829697 577812638 485475055 X -401604397 -301134719 -401604397 -301134719 176208241 184340336 X 4088774 96380904 X false true X true true true X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 53780 53780 Pt II-B Line 1 ITEM I: BROOKDALE HOSPITAL MEDICAL CENTER IS A MEMBER OF THREE ASSOCIATIONS OF WHICH SOME OF THEIR DUES ARE ALLOCATED TO GRASS ROOTS LOBBYING IN REGARD TO THEIR NEEDS IN SERVICING AND PROVIDING HEALTHCARE TO THE PUBLIC HEALTHCARE ASSOCIATION OF NEW YORK STATE $31,425 GREATER NEW YORK HOSPITAL ASSOCIATION 5,855 THE WRIGHT GROUP 16,500 Pt II-B Line 1 TOTAL COST $53,780 1068657 1068657 32179161 31485317 693844 250940636 199266930 51673706 53744878 36574132 17170746 70606953 GUARANTEED INSURANCE CONTRACT 6924522 F INTEREST IN CCC INVESTMENT POOL 26424 F TREASURY BILLS AND ACCRUED INTEREST 399840 F 7350786 DUE FROM AFFILIATES -8659314 DUE FROM THIRD PARTY PAYORS 10159449 CAPITATION RECEIVABLE 13276710 INSURANCE RECOVERIES 18130638 DEFERRED FINANCE CHARGES 209813 OTHER ASSETS 33117296 MALPRACTICE INSURANCE PAYABLE 165221561 DUE TO THIRD PAYORS 20839158 WORKERS COMPENSATION PAYABLE 20765000 OTHER CURRENT LIABILITIES 3978 206829697 X 573183830 573183830 573183830 569095056 569095056 569095056 Pt X Line 2 THE BROOKDALE HOSPITAL MEDICAL CENTER IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE AND ITS INCOME IS GENERALLY NOT SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAXES. false Central America 0 0 INSURANCE N/A 0 0 0 0 false false true false false false Pt I Line 2 THE FUNDS ARE RELATED TO THE HOSPITAL'S INSURANCE PROGRAM GALA true true true X true X true true true false true true 15532368 14550284 982084 0.00170 185994275 116552094 69442181 0.12200 201526643 131102378 70424265 0.12370 575248 35399 539849 0.00090 45481848 22352819 23129029 0.04060 42394545 20649371 21745174 0.03820 88451641 43037589 45414052 0.07970 289978284 174139967 115838317 0.20340 true 17313740 9490546 45663071 30284525 15378546 true true 1 1 BROOKDALE HOSPITAL AND MEDICAL CENTER ONE BROOKLYN PLAZA BROOKLYN NY 11236 X BROOKDALE HOSPITAL AND MEDICAL CENTER 1 true X X X X X X X true false true X WWW.BROOKDALEHOSPITAL.ORG X X X X false false true true 100 true 300 true X X X X X X true true X X X X X X true X false X true X false false BROOKDALE HOSPITAL AND MEDICAL CENTER Pt V Line 20d PATIENTS AUTOMATICALLY QUALIFY FOR OUR GLOBAL CHARITABLE DISCOUNT WHICH IS BASED ON MEDICAID'S REIMBURSEMENT RATES FOR SERVICES PROVIDED. 0 Pt III Line 9b THERE IS NO ACCELERATOR OR SIMILAR CLAUSES UNDER WHICH A HIGHER Pt III Line 9b RATE OF INTEREST IS TRIGGERED. WHEN A PATIENT FAILS TO MAKE A REGULAR MONTHLY Pt III Line 9b SCHEDULED PAYMENT, THE HOSPITAL INCLUDES A WRITTEN NOTICE ON PATIENTS' BILLS AND Pt III Line 9b STATEMENTS AT LEAST 30 DAYS PRIOR TO REFERRING THE ACCOUNT TO COLLECTION. Pt III Line 9b THE HOSPITAL REQUIRES THAT ANY COLLECTION AGENCIES WITH WHICH Pt III Line 9b THEY CONTRACT FOLLOW THE FINANCIAL ASSISTANCE POLICIES OF THE HOSPITAL. Pt III Line 9b THE HOSPITAL DOES NOT FORCE THE SALE OR FORECLOSURE OF A PATIENT'S Pt III Line 9b PRIMARY RESIDENCE TO COLLECT ON AN OUTSTANDING BILL. COLLECTION Pt III Line 9b IS PROHIBITED AGAINST ANY PATIENT WHO WAS ELIGIBLE FOR MEDICAID AT Pt III Line 9b THE TIME SERVICES WERE RENDERED. FINALLY, THE CONTRACTED COLLECTION Pt III Line 9b AGENCIES MUST OBTAIN THE HOSPITAL'S WRITTEN CONSENT BEFORE Pt III Line 9b COMMENCING ANY LEGAL ACTION. Pt III Line 9b PART III LINE 7: BROOKDALE HOSPITAL MEDICAL CENTER DOES NOT REPORT ANY SHORTFALL Pt III Line 9b ON LINE 7 DUE TO THE FACT THAT THE HOSPITAL RECIEVES LARGE AMOUNTS OF Pt III Line 9b IME AND DSH PAYMENTS. BROOKDALE HOSPITAL SERVES A LARGE MEDICAID POPULATION Pt III Line 9b AND ALSO HAS A BIG TEACHING PROGRAM. IT DOES INCUR LOSSES IN PROVIDING CARE Pt III Line 9b TO THE INDIGENT POPULATION WHICH ARE REPORTED IN OTHER SCHEDULES false false false false false false false false false ESTEVAN GARCIA MD 439170 10000 6396 455566 13000 LEWIS MARSHALL MD 379582 2322 13000 19157 414061 13000 RICHARD FOGLER MD 429588 14000 20717 464305 14000 SUNIL ABROL MD 601242 267 601509 MAYANK SHUKLA MD 538167 540 17500 21087 577294 15600 KECIA GAITHER MD 541305 1242 17500 13535 573582 17500 FREDERICK GULMI MD 483390 2322 12000 26428 524140 12000 ERIC MINKIN MD 474694 1242 5897 29616 511449 5897 Pt VI, Line 11b THE FORM 990 AND APPROPRIATE SCHEDULES, AS REQUIRED Pt VI, Line 11b IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED INTERNALLY BY MANAGEMENT Pt VI, Line 11b AND COUNSEL, AT WHICH TIME IT IS CONSIDERED THE FINAL DRAFT. THE FINAL DRAFT OF THE Pt VI, Line 11b FORM 990 IS THEN FILED WITH THE IRS. Pt XI LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES IS AS FOLLOWS: Pt XI FORGIVENESS OF DEBT - AFFILIATE 70,278,392 Pt XI PENSION CHANGES NOT NET PERIODIC COST 22,092,483 Pt XI GRANTS FOR CAPITAL PURPOSES 4,010,029 Pt XI TOTAL OTHER CHANGES 96,380,904 Pt VI, Line 12c DISCLOSURE IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY Pt VI, Line 12c BY EMPLOYEES THAT SATISFY THE CRITERIA TO BE CONSIDERED AN Pt VI, Line 12c "INTERESTED PERSON" IS SUBMITTED UPON HIRING AND ANNUALLY Pt VI, Line 12c THEREAFTER. THE AUDIT & COMPLIANCE COMMITTEE REVIEWS THE Pt VI, Line 12c SUBMISSIONS FOR CONFLICTS AND THE CORPORATE COMPLIANCE DEPARTMENT MONITORS COMPLIANCE. Pt VI, Line 7a IN MARCH 2012, GRANT THORNTON WAS ENGAGED BY THE ORGANIZATION TO PROVIDE INTERIM Pt VI, Line 7a AND CRISIS MANAGEMENT SERVICES. COMMENCING APRIL 26, 2012 GRANT THORNTON'S Pt VI, Line 7a MANAGEMENT SERVICES INCLUDED THE CHIEF EXECUTIVE AND RESTRUCTURING OFFICER, CHIEF Pt VI, Line 7a OPERATING OFFICER AND CHIEF FINANCIAL OFFICER POSTIONS, AS WELL AS MULTIPLE OTHER Pt VI, Line 7a MANAGEMENT POSITIONS IN FINANCE, OPERATIONS, AND IT. DURING 2013, THE SERVICE OF Pt VI, Line 7a CHIEF FINANCIAL OFFICER WAS PROVIDED BY JAMES PORTER OF GRANT THORNTON. Pt VI, Line 7a STARTING IN DECEMBER 2012, THE HOSPITAL RETAINED TONEYKORF PARTNERS,LLC. Pt VI, Line 7a FOR THE SERVICES OF CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER, Pt VI, Line 7a PROVIDED BY MARK TONEY AND STEVEN KORF, RESPECTIVELY. THESE POSITIONS ALL Pt VI, Line 7a INDICATED IN PART VII SECTION A FOR OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES Pt VI, Line 7a AND HIGHEST COMPENSATED EMPLOYEES. ANY AMOUNTS PAID IN CONNECTION WITH THE ABOVE Pt VI, Line 7a SERVICES ARE PAID DIRECTLY TO GRANT THORNTON OR TONEYKORF PARTNERS, LLC. RESPECTIVELY Form 990, Part IX, Line 24f SUPPLIES 16736643. 13375778. 3343944. 16921. TELEPHONE 993539. 793841. 198460. 1238. POSTAGE AND SHIPPING 190166. 152010. 38003. 153. EQUIPMENT RENTAL AND MAINTENANCE 4156604. 3323830. 830957. 1817. PRINTING AND PUBLICATIONS 223629. 178903. 44726. 0. PURCHASED FOOD AND SERVICES 4105786. 4105786. 0. 0. EQUIPMENT CONTRACTS 3296696. 3296696. 0. 0. SECURITY SERVICES 131872. 105498. 26374. 0. WASTE REMOVAL 517988. 517988. 0. 0. DUES AND LICENSES 435148. 348118. 87030. 0. BANK CHARGES 78159. 0. 78159. Pt VI, Line 2 ALEX ROVT, CHAIRMAN AND TRUSTEE, IRINA BENFIELD, TRUSTEE, Pt VI, Line 2 AND STEPHEN PLOTNICK, TRUSTEE, ALL HAVE A BUSINESS RELATIONSHIP Pt VI, Line 2 WITH EACH OTHER. Pt VI, Line 15a Form 990, part VI, Section B, Line 15: Executive Compensation Policy - The Pt VI, Line 15a Hospital's bylaws prohibit Trustees from receiving Pt VI, Line 15a any compensation for services performed in their capacity Pt VI, Line 15a as a Trustee. Also pursuant to the Hospital's bylaws Pt VI, Line 15a a Trustee serving in another capacity may receive reasonable Pt VI, Line 15a compensation therefore as authorized by the Board of Trustees. Pt VI, Line 15a It is the hospital's practice to target total executive Pt VI, Line 15a compensation (base salary, incentive compensation and benefits) Pt VI, Line 15a as the median of the relevant marketplace for similarly Pt VI, Line 15a situated executives, with appropriate adjustments for Pt VI, Line 15a special skill, experience, competence and performance. Pt VI, Line 15a The CEO, or a special committee of the Board of Trustees, Pt VI, Line 15a as appropriate, would recommend a reasonable compensation Pt VI, Line 15a level after review of appropriate market data, and where Pt VI, Line 15a appropriate, consultation with an independent compensation Pt VI, Line 15a consultant in a manner that complies with the intermediate Pt VI, Line 15a sanction regulations and other relevant federal and state Pt VI, Line 15a requirements. Pt VI, Line 7b BROOKDALE HEALTH SYSTEM, INC., AS SOLE MEMBER OF THE ORGANIZATION, Pt VI, Line 7b HAS THE AUTHORITY TO APPOINT AND REMOVE THE TRUSTEES OF THE ORGANIZATION, Pt VI, Line 7b AND OTHER AUTHORITIES AS DELINEATED IN THE BYLAWS OF THE ORGANIZATION. Pt VI, Line 3 IN MARCH 2012, GRANT THORNTON WAS ENGAGED BY THE ORGANIZATION TO PROVIDE INTERIM Pt VI, Line 3 AND CRISIS MANAGEMENT SERVICES. COMMENCING APRIL 26, 2012 GRANT THORNTON'S Pt VI, Line 3 MANAGEMENT SERVICES INCLUDED THE CHIEF EXECUTIVE AND RESTRUCTURING OFFICER, CHIEF Pt VI, Line 3 OPERATING OFFICER AND CHIEF FINANCIAL OFFICER POSTIONS, AS WELL AS MULTIPLE OTHER Pt VI, Line 3 MANAGEMENT POSTIONS IN FINANCE, OPERATIONS, AND IT. DURING 2013, THE SERVICE OF Pt VI, Line 3 CHIEF FINANCIAL OFFICER WAS PROVIDED BY JAMES PORTER OF GRANT THORNTON. STARTING Pt VI, Line 3 IN DECEMBER 2012, THE HOSPITAL RETAINED TONEYKORF PARTNERS, LLC. FOR THE SERVICES Pt VI, Line 3 OF CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER, PROVIDED BY MARK TONEY Pt VI, Line 3 AND STEVEN KORF, RESPECTIVELY. THESE POSITIONS ALL INDICATED IN PART VII SECTION A Pt VI, Line 3 FOR OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED Pt VI, Line 3 EMPLOYEES. ANY AMOUNTS PAID IN CONNECTION WITH THE ABOVE SERVICES ARE PAID Pt VI, Line 3 DIRECTLY TO GRANT THORNTON OR TONEYKORF PARTNERS, LLC RESPECTIVELY. Pt VI, Line 6 BROOKDALE HEALTH SYSTEM INC., A NEW YORK NOT FOR PROFIT ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION AMBOY PROPERTIES CORPORATION 101-01 AVENUE D BROOKLYN NY 11236 112814707 PARKING GARAGE NY 501 ( C ) (3) 11A BROOKDALE HEALTH SYSTEMINC false BROOKDALE FAMILY CARE CENTERS INC 101-01 AVENUE D BROOKLYN NY 11236 113237483 HEALTHCARE NY 501 ( C ) (3) 3 BROOKDALE HEALTH SYSTEMINC false BROOKDALE RESEARCH FOUNDATION INC ONE BROOKDALE PLAZA BROOKLYN NY 11212 311634638 INACTIVE NY 501 ( C ) (3) 3 BROOKDALE HEALTH SYSTEMINC false LINROC COMMUNITY SERVICE CORPORATION 101-01 AVENUE D BROOKLYN NY 11236 112814765 SUPPORT NY 501 ( C ) (3) 11A BROOKDALE HEALTH SYSTEMINC false ROCKREAL CORPORATION 101-01 AVENUE D BROOKLYN NY 11236 112814705 SUPPORT NY 501 ( C ) (3) 11A BROOKDALE HEALTH SYSTEMINC false SAMUEL AND BERTHA SCHULMAN INSTITUTE FUND INC 101-01 AVENUE D BROOKLYN NY 11236 237270262 HEALTHCARE NY 501 ( C ) (3) 7 THE SCHULMAN AND SCHACHNE INSTITUTE FOR NURSING AND REHABILITATION INC false BROOKLYN RESIDENCE HOUSING DEVELOPMENT 101-01 AVENUE D BROOKLYN NY 11236 113324040 HOUSING NY 501 ( C ) (3) 9 BROOKDALE HEALTH SYSTEMINC false THE SCHULMAN & SCHACHNE INSTITUTE FOR NURSING AND REHABILITATIONINC 101-01 AVENUE D BROOKLYN NY 11236 237085986 HEALTHCARE NY 501 ( C ) (3) 3 BROOKDALE HEALTH SYSTEMINC false THE LINDEN FOUNDATION INC ONE BROOKDALE PLAZA BROOKLYN NY 11212 112814704 INACTIVE NY 501 ( C ) (3) 9 BROOKDALE HEALTH SYSTEMINC false URBAN STRATEGIES 101-01 AVENUE D BROOKLYN NY 11236 113237480 HEALTHCARE NY 501 ( C ) (3) 3 BROOKDALE HEALTH SYSTEMINC false BROOKDALE HEALTH SYSTEM INC ONE BROOKDALE PLAZA BROOKLNY NY 11212 460797064 SUPPORT NY 501 ( C ) (3) 3 NA false BROOKDALE HOSPITAL CENTER HEGEMAN AVENUE HOUSING COMPANY 101-01 AVENUE D BROOKLYN NY 11236 237082540 INACTIVE NY 501 (C)(2) N/A BROOKDALE HOSPITAL MEDICAL CENTER false NHP HOLDINGS LLC 521 FIFTH AVE NEW YORK NY 10175 203418837 HOLDING COMPANY NY NA NA true ROYAL HEALTHCARE OF LONG ISLAND 521 FIFTH AVENUE NEW YORK NY 10175 133887900 MANAGEMENT SERVICES ORG. NY NA NA true BHMC ENTERPRISES 101-01 AVENUE D BROOKLYN NY 11236 112855200 LEASEHOLDER OF MEDICAL OFFICE BUILDING NY NA C 0.00000 false BROOKDALE RX 101-01 AVENUE D BROOKLYN NY 11236 202041821 RETAIL PHARMACY NY NA C 0.00000 false LCSC HOLDINGS 101-01 AVENUE D BROOKLYN NY 11236 113357198 HOLDING COMPANY NY NA C 0.00000 false false false false true true false false false false false false true true true true true true false true DUE FROM AFFILIATES d l m 1481366 FMV LOANS FROM AFFILIATES e 820721 FMV