HEBREW REHABILITATION CENTER: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- HEBREW REHABILITATION CENTER (EIN 04-2104298)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-08-12
- IRS object ID
- 201342249349302034
- Schema version
- 2011v1.5
- 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 C
- Schedule D
- Schedule F
- Schedule H
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-12T16:15:25-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | 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 2600 | 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 | 2011-10-01 | 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 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02131 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JIM HART | Name |
| Title | CFO | Title |
| Date Signed | 2013-08-07 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176817000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Lou Woolf President 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 | 124090889 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.hebrewseniorlife.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1953 | 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 CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1881 | TotalNbrEmployees |
| Total Nbr Volunteers | 311 | TotalNbrVolunteers |
| Total Gross UBI | 1288352 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -76997 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 9652706 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 11470758 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 109662034 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 111996105 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 747061 | InvestmentIncomePriorYear |
| Investment Income Current Year | 624026 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 95761 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 120157562 | TotalRevenuePriorYear |
| Total Revenue Current Year | 124090889 | 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 | 89572779 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 92539498 | 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 | 40502601 | OtherExpensePriorYear |
| Other Expenses Current Year | 41124610 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 130075380 | TotalExpensesPriorYear |
| Total Expenses Current Year | 133664108 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -9917818 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -9573219 | RevenuesLessExpensesCY |
| Total Assets BOY | 47989915 | TotalAssetsBOY |
| Total Assets EOY | 45256880 | TotalAssetsEOY |
| Total Liabilities BOY | 88521966 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 99968166 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -40532051 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -54711286 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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 59% AND 22% OF REVENUES RECEIVED BY THE ORGANIZATION, RESPECTIVELY. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 111414751 | Expense |
| Grants | 0 | Grants |
| Revenue | 108569186 | Revenue |
| Description | 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 most 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, 2011, Hebrew Rehabilitation Center served an average of 45 day program participants. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7245943 | Expense |
| Grants | 0 | Grants |
| Revenue | 597980 | Revenue |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1580965 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 1540587 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 120241659 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | 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 | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | 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 | 141 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1881 | 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 | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | 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 | false | 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 (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| Jennifer Silver | |||||||||
| CHAIR | 1.0 | X | X | 0 | 0 | 0 | |||
| Jay L Webber | |||||||||
| TREASURER | 1.0 | X | X | 0 | 0 | 0 | |||
| Len Fishman | |||||||||
| CEO | 20.0 | X | X | 0 | 845123 | 17523 | |||
| Lou Woolf | |||||||||
| President | 15.0 | X | X | 0 | 448845 | 63743 | |||
| Jim Hart | |||||||||
| CFO and Secretary | 15.0 | X | X | 0 | 300909 | 18743 | |||
| Alessandra De Vaca | |||||||||
| Chief Administrative Officer | 29.0 | 0 | 206608 | 18127 | X | ||||
| Mary Moscato | |||||||||
| President, HSL Health Care Svc | 40.0 | 0 | 0 | 0 | X | ||||
| Thomas Alperin until 3112 | |||||||||
| CO-CHAIR | 1.0 | X | X | 0 | 0 | 0 | |||
| Howard Cohen until 3112 | |||||||||
| CO-CHAIR | 1.0 | X | X | 0 | 0 | 0 | |||
| Lewis Lipsitz MD | |||||||||
| Director, Inst for Aging Rsrch | 50.0 | 302945 | 0 | 11704 | X | ||||
| Sharon K Inouye MD | |||||||||
| Principal Investigator | 50.0 | 289751 | 0 | 5931 | X | ||||
| Douglas P Kiel MD | |||||||||
| Director, Medical Research | 50.0 | 232620 | 0 | 18626 | X | ||||
| Jerome Slate MD | |||||||||
| MD, Medical Director, MACU | 50.0 | 237130 | 0 | 5743 | X | ||||
| Robert J Schreiber MD | |||||||||
| Chief Medical Officer | 50.0 | 305502 | 0 | 32306 | X | ||||
| Patricia Leddy until 72311 | |||||||||
| Executive Vice President | 50.0 | 301101 | 0 | 6828 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1669049 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1801485 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 199274 | TotalOtherCompensation |
| Number Individuals GT100 K | 96 | NumberIndividualsGT100K |
| Formers Listed | true | 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 |
|---|---|---|---|---|---|
| McDermott Will Emery LLP | |||||
| PO Box 6043 | CHICAGO | IL | 606806043 | LEGAL SERVICES | 669830 |
| Ernst Young LLP | |||||
| PO Box 640382 | PITTSBURGH | PA | 152640382 | AUDIT & TAX SERVICES | 271275 |
| Beth Israel Deaconess Medical Cente | |||||
| PO Box 3153 | BOSTON | MA | 02241 | MEDICAL SERVICES | 216323 |
| IV Solutions Inc | |||||
| 39 Eliot Road | ARLINGTON | MA | 02474 | MEDICAL SERVICES | 145230 |
| Dr Muiz Khir Medical Services | |||||
| 10 Seaport Drive Unit 2312 | QUINCY | MA | 02171 | MEDICAL SERVICES | 115140 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Government Grants | 9725647 | GovernmentGrants |
| All Other Contributions | 1745111 | AllOtherContributions |
| Total Contributions | 11470758 | 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 | 108569186 | 108569186 | |
| Other Research grants and contracts | 541700 | 597980 | 597980 | |
| All other program service revenue | 900099 | 2828939 | 1540587 | 1288352 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 111996105 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 624026 | TotalRevenueColumn |
| Exclusion | $624,026 | 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 |
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 | 124090889 | TotalRevenueColumn |
| Related Or Exempt Function Income | 110707753 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1288352 | UnrelatedBusinessRevenue |
| Exclusion | $624,026 | 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 | 28625 | Total |
| Program Services | 25691 | ProgramServices |
| Management And General | 2934 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75324061 | Total |
| Program Services | 71976286 | ProgramServices |
| Management And General | 3347775 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2081699 | Total |
| Program Services | 1868296 | ProgramServices |
| Management And General | 213403 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9642267 | Total |
| Program Services | 8559671 | ProgramServices |
| Management And General | 1082596 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5462846 | Total |
| Program Services | 4902828 | ProgramServices |
| Management And General | 560018 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5841444 | Total |
| Management And General | 5841444 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 381963 | Total |
| Program Services | 224316 | ProgramServices |
| Management And General | 157647 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 191550 | Total |
| Management And General | 191550 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10301 | Total |
| Program Services | 10301 | 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 | 6725 | Total |
| Program Services | 6725 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 258220 | Total |
| Program Services | 2171 | ProgramServices |
| Management And General | 256049 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 354636 | Total |
| Program Services | 216792 | ProgramServices |
| Management And General | 137844 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1025711 | Total |
| Program Services | 920561 | ProgramServices |
| Management And General | 105150 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9508044 | Total |
| Program Services | 9263749 | ProgramServices |
| Management And General | 244295 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 293027 | Total |
| Program Services | 273182 | ProgramServices |
| Management And General | 19845 | 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 | 8170 | Total |
| Program Services | 8170 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 227017 | Total |
| Program Services | 203745 | ProgramServices |
| Management And General | 23272 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3728142 | Total |
| Program Services | 3345955 | ProgramServices |
| Management And General | 382187 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 669439 | Total |
| Program Services | 468730 | ProgramServices |
| Management And General | 200709 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUPPLIES & MISCELLANEOUS | 6728902 | 6446186 | 282716 |
| PURCHASED SERVICES/LABOR | 4355592 | 4040133 | 315459 |
| RESEARCH | 3467509 | 3467509 | |
| EQUIP RENTAL & MAINTENANCE | 3053571 | 2996015 | 57556 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1014647 | Total |
| Program Services | 1014647 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133664108 | Total |
| Program Services | 120241659 | ProgramServices |
| Management And General | 13422449 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2511546 | BOY |
| EOY | 726636 | 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 | 833598 | BOY |
| EOY | 510419 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19910698 | BOY |
| EOY | 18721617 | 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 | 1012801 | BOY |
| EOY | 1160641 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1633915 | BOY |
| EOY | 1509037 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 114648266 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 95360540 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19508933 | BOY |
| EOY | 19287726 | 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 | 2348112 | BOY |
| EOY | 2787945 | 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 | 230312 | BOY |
| EOY | 552859 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47989915 | BOY |
| EOY | 45256880 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20600853 | BOY |
| EOY | 17242350 | 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 | 688234 | BOY |
| EOY | 618758 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13036204 | BOY |
| EOY | 11298808 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 290665 | BOY |
| EOY | 310390 | 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 | 53906010 | BOY |
| EOY | 70497860 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88521966 | BOY |
| EOY | 99968166 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -50370790 | BOY |
| EOY | -65619670 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8709350 | BOY |
| EOY | 9778995 | 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 | -40532051 | BOY |
| EOY | -54711286 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47989915 | BOY |
| EOY | 45256880 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -9573219 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -4606016 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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 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 | $10,301 | GrantsOtherOrganizationsAmount |
| Direct Contact Legislators | false | DirectContactLegislators |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Total Lobbying Expenditures IIB | 10301 | TotalLobbyingExpendituresIIB |
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, $10,301 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 |
| Current Year Minus3 Years | CurrentYearMinus3Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 672260 | OtherCostOrOtherBasis |
| Book Value | 672260 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 57407245 | OtherCostOrOtherBasis |
| Depreciation | 50555871 | Depreciation |
| Book Value | 6851374 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 53881976 | OtherCostOrOtherBasis |
| Depreciation | 43565273 | Depreciation |
| Book Value | 10316703 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1447389 | OtherCostOrOtherBasis |
| Book Value | 1447389 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19287726 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Parent Investment Pool | 2276325 | F |
| Cash Equivalent - Debt escrow | 511620 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2787945 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Pension Obligation | $27,257,255 |
| Due to affiliates | $42,851,521 |
| Asset retirement obligation | $389,084 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 70497860 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ASC 740 DISCLOSURE | Identifier |
| Return Reference | SCH D, PART X, LINE 2 | ReturnReference |
| Explanation | THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO ASC 740. PART X, LINE 21 & Sch D, Part IV 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 for 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. | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 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 | 16194 |
| North America | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 3654 |
| Sub-Saharan Africa | 0 | 0 | Program Services | ATTEND/SPEAK SEMINAR | 1379 |
| 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 | 21227 | SubtotalAmountSpent |
| Total Amount Spent | 21227 | 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 |
Unreimbursed Medicaid UnreimbursedMedicaid
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 81857780 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 68142253 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 13715527 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.10340 | PercentOfTotalExpense |
Total Charity Care TotalCharityCare
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 81857780 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 68142253 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 13735746 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.10360 | PercentOfTotalExpense |
Community Health Services CommunityHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 1755134 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 339938 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 1415196 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.01240 | PercentOfTotalExpense |
Health Professions Education HealthProfessionsEducation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 293417 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 293417 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00220 | PercentOfTotalExpense |
Subsidized Health Services SubsidizedHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 14983140 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 12118847 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 2864293 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.02160 | PercentOfTotalExpense |
Research Research
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 12673662 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 12673662 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.09550 | PercentOfTotalExpense |
Total Other Benefits TotalOtherBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 29705353 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 12458785 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 17246568 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.13170 | PercentOfTotalExpense |
Total Community Benefits TotalCommunityBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 111563133 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 80601038 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 30982314 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.23530 | PercentOfTotalExpense |
Workforce Development WorkforceDevelopment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 460797 | TotalCommunityBuildingExpense |
| Net Community Building Expense | 460797 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00350 | PercentOfTotalExpense |
Total Total
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 460797 | TotalCommunityBuildingExpense |
| Net Community Building Expense | 460797 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00350 | PercentOfTotalExpense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | true | BadDebtExpenseReported |
| Bad Debt Expense | $1,014,647 | BadDebtExpenseAmount |
| Amount Attributable To | 740692 | AmountAttributableTo |
| Amount Reimbursed By Medicare | 7449028 | AmountReimbursedByMedicare |
| Cost Of Care Reimbursed By Medicare | 5281136 | CostOfCareReimbursedByMedicare |
| Medicare Surplus Or Shortfall | 2167892 | 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) |
|---|---|---|
| Hospital Facility Number | 1 | HospitalFacilityNumber |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Explanation | 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. 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 FY12 of $1,329,438. 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 $1,014,647 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 FY12 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 $1,143K of Workforce Development is comprised of HRC's Career Development Program for CNAs ($367K), other Career Development programs ($94K), and other training and education program support from the Professional Development department ($682K). The Professional Development program provides training internally to our own employees who wish to pursue careers in nursing (as LPNs), as part of our workforce development. HSL also pays costs for onsite remedial classes in math, ESOL, and reading for our employees. An outside vendor (JVS ) 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 the LPN program or to degree programs. In FY12 HRC's innovative Career Development program for Certified Nurse Assistants (CNAs) 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 will serve as 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. There are full tuition and fee scholarships available for selected University of Massachusetts/ Boston nursing students who are interested in the field of Geriatrics. These are funds given to Junior and Senior nursing students who commit to working at HSL upon graduation and after passing their boards. 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 80 non-profit community organizations 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 served about 385 seniors and are sponsored through the MCA member organizations. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II. Form 990, Schedule H, Part III, line 4 HRC's financial statement footnotes do not contain a footnote describing bad debt expense. 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 8 While line 7 shows a "Medicare surplus" of $2,167,892 for services other than those reported as part of Subsidized Health Services, in reality HRC had a Medicare shortfall (other than that reported as part of Subsidized Health Services) of ($1,283,427). 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. ($1,283,427) was HRC's true Medicare shortfall (other than that reported as part of Subsidized Health Services). To reconcile to the Medicare Cost Report and to Part III line 7: add $3,167,710 MACU allowable costs - adjustment needed due to cost report methodology (see above) plus $283,609 timing of payments Equals $2,167,892 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 18d HRC is a chronic care hospital and does not have an emergency department; all admissions are elective and are not for emergency services. Inpatients who require 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 19d HRC uses Medicaid and Medicare payment rates to determine amounts due from FAP-eligible individuals. Form 990, Schedule H, Part VI - Line 2 Needs assessment In order to proactively address the health needs of the rapidly growing senior population, HSL has worked over the past decade to reach deep into the community to understand and find ways to prevent chronic disease, establish a home health-care service, expand our senior housing with health-care supports, expand post-acute care, actively reduce LTC beds, and dedicate HRC to a new model of LTC. HRC and HSL continue to assess and to develop programs based on the needs of seniors in our community through continuous and regular research (focus groups and surveys) aimed at consumers in our service area, including seniors and adult children, and to cultivate professional relationships with influencers such as geriatric care | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | true | 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 (10 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Len Fishman | |||||||||||||
| 0 | 461174 | 0 | 225809 | 0 | 158140 | 0 | 4900 | 0 | 12623 | 0 | 862646 | 0 | 0 |
| Lou Woolf | |||||||||||||
| 0 | 448707 | 0 | 0 | 0 | 138 | 0 | 49900 | 0 | 13843 | 0 | 512588 | 0 | 0 |
| Jim Hart | |||||||||||||
| 0 | 278419 | 0 | 22400 | 0 | 90 | 0 | 4900 | 0 | 13843 | 0 | 319652 | 0 | 0 |
| Alessandra De Vaca | |||||||||||||
| 0 | 206548 | 0 | 0 | 0 | 60 | 0 | 4284 | 0 | 13843 | 0 | 224735 | 0 | 0 |
| Lewis Lipsitz MD | |||||||||||||
| 302687 | 0 | 0 | 0 | 258 | 0 | 4900 | 0 | 6804 | 0 | 314649 | 0 | 0 | 0 |
| Sharon K Inouye MD | |||||||||||||
| 289613 | 0 | 0 | 0 | 138 | 0 | 4900 | 0 | 1031 | 0 | 295682 | 0 | 0 | 0 |
| Douglas P Kiel MD | |||||||||||||
| 232362 | 0 | 0 | 0 | 258 | 0 | 4783 | 0 | 13843 | 0 | 251246 | 0 | 0 | 0 |
| Jerome Slate MD | |||||||||||||
| 213595 | 0 | 23416 | 0 | 119 | 0 | 4721 | 0 | 1022 | 0 | 242873 | 0 | 0 | 0 |
| Patricia Leddy until 72311 | |||||||||||||
| 272907 | 0 | 28000 | 0 | 194 | 0 | 3731 | 0 | 3097 | 0 | 307929 | 0 | 0 | 0 |
| Robert J Schreiber MD | |||||||||||||
| 296555 | 0 | 8809 | 0 | 138 | 0 | 18463 | 0 | 13843 | 0 | 337808 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Compensation Information | Identifier |
| Return Reference | Schedule J, Part I, Line 1A | ReturnReference |
| Explanation | Len Fishman, CEO, receives a housing allowance provided by Hebrew Seniorlife. It is treated as a taxable item, reported as wages per his Form W-2. Mr. Fishman flew first class to China to consult with Chinese organizations considering the development of similar rehabilitation institutions in China. Schedule J, Part I, Line 3 Hebrew Rehabilitation Center relies upon Hebrew SeniorLife as the parent organization to establish the compensation of the organizations' CEO, President 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 On 8/11/11, Patricia Leddy, former Executive Vice President terminated on 7/23/11, received a severance payment of $117,500 (gross). This amount is included in her base compensation shown in Part VII. 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 $14,483 of employer contributions during the year. This amount is included in the Deferred Compensation section shown in Part VII. Lou Woolf, President of HSL, 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, however it was reported as expense within the HSL parent corporation. parent corporation. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MA HEALTH & EDUCATIONAL FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 042456011 | IssuerEIN |
| CUSIP Number | 57586CM93 | CUSIPNumber |
| Date Issued | 2007-11-29 | DateIssued |
| Issue Price | 14830000 | IssuePrice |
| Description Of Purpose | SEE SCHEDULE O | 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) |
|---|---|---|
| Amount Retired | 0 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 14830000 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 390022 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 0 | CapitalExpenditures |
| Other Spent Proceeds | 14439978 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Year Of Subst Completion | 2007 | 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) |
|---|---|---|
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | true | AnyResearchAgreements |
| Engage Bond Counsel Research | false | EngageBondCounselResearch |
| Prcntge Prvt Business Use By Others | 0.00245 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00245 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | true | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | false | Form8038TFiled |
| Variable Rate Issue | true | 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 |
| Exception To Rebate | false | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 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 2012 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 $53.8 MILLION IN UNRESTRICTED NET ASSETS AT 9/30/2012. Description of Classes of Members or Stockholders Form 990, Part VI, Question 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, QUESTION 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 FORMS 990 AND 990T BEGIN INTERNALLY WITH HEBREW REHABILITATION CENTER STAFF AND ERNST & YOUNG PREPARES THE FORMS WITH INPUT PROVIDED BY HEBREW REHABILITATION CENTER. 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 REVIEW 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. This committee reviews signed disclosure forms and identifies potential conflicts. The committee discusses the potential conflict with the Interested Person and receives any additional information pertaining to the potential conflict. The Interested Person leaves the committee room, the committee deliberates and reaches a conclusion regarding the potential conflict and makes a recommendation to the Board. The recommendation of the committee shall be determined given (i) that a more advantageous transaction or arrangement is not reasonably attainable under circumstances not giving rise to a conflict of interest, (ii) that the transaction or arrangement is in the best interest of the Organization and for its own benefit, and (iii) that the transaction or arrangement is fair and reasonable to the Organization. Based on these recommendations made by the conflicts review committee, the entire Board, excluding the Interested Person, will make the final determination to authorize the transaction giving rise to the potential conflict of interest. If either the conflicts review committee or the Board of Directors has reasonable cause to believe an Interested Person has failed to disclose actual or possible conflicts of interest, the Interested Person shall be notified and allowed an opportunity to explain the alleged failure to disclose. Following such discussion, the committee or board shall deliberate and determine if a failure to disclose has occurred and shall take appropriate corrective action. Offices & Positions for Which Process was Used, & Year Process was Begun Form 990, Part VI, Question 15a and 15b THE COMPENSATION COMMITTEE OF THE Hebrew Seniorlife BOARD, WITH THE ASSISTANCE OF INDEPENDENT, EXPERT CONSULTANTS, HAS REVIEWED THE CEO'S TOTAL COMPENSATION, THE PRESIDENT'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. THIS PROCESS WAS LAST PERFORMED DURING THE FISCAL YEAR 2011. 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 GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMM OF MASS WEBSITE. THESE AND CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131. WE HAVE ALSO RESPONDED TO TELEPHONE AND EMAIL REQUESTS FOR DOCUMENTS. AVERAGE HOURS PER WEEK DEVOTED TO THIS ORGANIZATION AND RELATED COMPANIES Form 990, Part VII, SECTION A NAME THIS ORGANIZATION OTHER AFFILIATES TOTAL ALESSANDRA DE VACA 29 21 50 JAMES D. HART 15 35 50 LEN FISHMAN 20 30 50 LOUIS J. WOOLF 15 35 50 MARY MOSCATO 40 10 50 JENIQUE LEBLOND 20 10 30 FRANCIS X. HINCKLEY 15 35 50 JAY L. WEBBER 1 3.5 4.5 JENNIFER SILVER 1 3.5 4.5 HOWARD COHEN 1 1 2 THOMAS ALPERIN 1 1 2 |
| OTHER CHANGE IN NET ASSETS | FORM 990, PART XI, LINE 5 | UNREALIZED GAINS $ 91,967 CHANGE IN PENSION $(5,071,496) NET ASSETS RELEASED, TRANSFERRED FROM AFFILIATE $ 373,513 ____________ OTHER CHANGES IN NET ASSETS $(4,606,016) |
| DESCRIPTION OF BONDS | SCHEDULE K, PART I | Variable Rate Demand Revenue Bonds Hebrew Rehabilitation Center Issue Series D (2007). The Proceeds of the 2007 Bonds will be applied, together with other available moneys: (i) to advance refund $9,081,387 of the outstanding amount of the Authority Bonds, Hebrew Rehabilitation Center for Aged, Series C; (ii) to repay the Authority's outstanding Pool M Loan to the Institution of approximately $5,357,000; and (iii) to letter of credit fees and other costs of the 2007 Bonds. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| HEBREW SENIORLIFE INC | ||||||||||
| 1200 CENTRE STREET | BOSTON | MA | 02131 | 900183119 | MGMT SERVICES | MA | 501(c)(3) | 7 | na | false |
| 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 dba Jac | ||||||||||
| 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 | ELDERLY 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 |
| ORCHARD COVE INC | ||||||||||
| ONE DEL POND DRIVE | CANTON | MA | 02021 | 223080006 | CONT. CARE | MA | 501(C)(3) | 9 | HSL | true |
| 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 |
| 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 (17 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Hebrew SeniorLife Inc | ||
| i | 300000 | ACTUAL |
| NewBridge on the Charles | ||
| j | 6884262 | ACTUAL |
| NewBridge on the Charles | ||
| k | 661725 | ACTUAL |
| Hebrew SeniorLife Inc | ||
| l | 7586555 | ACTUAL |
| Center Communities of Brookline | ||
| o | 202306 | ACTUAL |
| Hebrew SeniorLife Inc | ||
| o | 552116 | ACTUAL |
| NewBridge on the Charles | ||
| o | 5209582 | ACTUAL |
| Orchard Cove | ||
| o | 358981 | ACTUAL |
| Center Communities of Brookline | ||
| p | 719415 | ACTUAL |
| Hebrew SeniorLife Inc | ||
| p | 1330036 | ACTUAL |
| Jack Satter House | ||
| p | 272269 | ACTUAL |
| NewBridge on the Charles | ||
| p | 2189795 | ACTUAL |
| Orchard Cove | ||
| p | 1366058 | ACTUAL |
| Simon C Fireman Community | ||
| p | 182776 | ACTUAL |
| NewBridge on the Charles | ||
| q | 8450181 | ACTUAL |
| Hebrew SeniorLife Inc | ||
| r | 16172656 | ACTUAL |
| Orchard Cove | ||
| o | 358981 | ACTUAL |