2013-08-12T16:15:25-05:00 2012-09-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2011-10-01 042104298 Hebrew Rehabilitation Center % JAMES D HART HEBR 6173638000 1200 CENTRE STREET BOSTON MA 02131 JIM HART 2013-08-07 3176817000 2011 2016-02-24 21:20:13Z Lou Woolf President CEO 1200 CENTRE ST BOSTON MA 02131 124090889 false X www.hebrewseniorlife.org X 1953 MA 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. 5 2 1881 311 1288352 -76997 9652706 11470758 109662034 111996105 747061 624026 95761 0 120157562 124090889 0 0 0 0 89572779 92539498 0 0 0 40502601 41124610 130075380 133664108 -9917818 -9573219 47989915 45256880 88521966 99968166 -40532051 -54711286 X 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. false false 111414751 0 108569186 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. 7245943 0 597980 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. 1580965 0 1540587 120241659 true false false true false false false false true false true true false false true false false true false false true false false false false false true true false false true true false false false false false false false false false false false false false false false true true true false false true 141 0 true 1881 true true true false false false false false false false false false X 5 2 false false false false true true true true true false false true true true true true true false true false MA X JAMES D HART 6178638770 1200 CENTRE ST BOSTON MA 02131 Jennifer Silver 1.0 X X 0 0 0 Jay L Webber 1.0 X X 0 0 0 Len Fishman 20.0 X X 0 845123 17523 Lou Woolf 15.0 X X 0 448845 63743 Jim Hart 15.0 X X 0 300909 18743 Alessandra De Vaca 29.0 X 0 206608 18127 Mary Moscato 40.0 X 0 0 0 Thomas Alperin until 3112 1.0 X X 0 0 0 Howard Cohen until 3112 1.0 X X 0 0 0 Lewis Lipsitz MD 50.0 X 302945 0 11704 Sharon K Inouye MD 50.0 X 289751 0 5931 Douglas P Kiel MD 50.0 X 232620 0 18626 Jerome Slate MD 50.0 X 237130 0 5743 Robert J Schreiber MD 50.0 X 305502 0 32306 Patricia Leddy until 72311 50.0 X 301101 0 6828 1669049 1801485 199274 96 true true false 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 5 9725647 1745111 11470758 Patient service revenue 623000 108569186 108569186 Other Research grants and contracts 541700 597980 597980 All other program service revenue 900099 2828939 1540587 1288352 111996105 624026 624026 0 0 0 0 0 0 0 124090889 110707753 1288352 624026 0 0 0 0 28625 25691 2934 0 75324061 71976286 3347775 2081699 1868296 213403 9642267 8559671 1082596 5462846 4902828 560018 5841444 5841444 381963 224316 157647 191550 191550 10301 10301 0 6725 6725 0 258220 2171 256049 354636 216792 137844 1025711 920561 105150 0 9508044 9263749 244295 293027 273182 19845 0 8170 8170 227017 203745 23272 0 3728142 3345955 382187 669439 468730 200709 SUPPLIES & MISCELLANEOUS 6728902 6446186 282716 PURCHASED SERVICES/LABOR 4355592 4040133 315459 RESEARCH 3467509 3467509 EQUIP RENTAL & MAINTENANCE 3053571 2996015 57556 1014647 1014647 133664108 120241659 13422449 0 2511546 726636 0 0 833598 510419 19910698 18721617 0 0 0 0 0 0 1012801 1160641 1633915 1509037 114648266 95360540 19508933 19287726 0 0 2348112 2787945 0 0 0 0 230312 552859 47989915 45256880 20600853 17242350 0 0 688234 618758 13036204 11298808 290665 310390 0 0 0 0 0 0 53906010 70497860 88521966 99968166 X -50370790 -65619670 8709350 9778995 1129389 1129389 -40532051 -54711286 47989915 45256880 X -9573219 -4606016 X false true true X true true X false false false false false true 10301 false false 10301 LOBBYING ACTIVITY EXPLANATION PART II-B, LINE 1F HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $10,301 WAS USED FOR LOBBYING FOR ELDER CARE. false true 672260 672260 57407245 50555871 6851374 53881976 43565273 10316703 1447389 1447389 19287726 Parent Investment Pool 2276325 F Cash Equivalent - Debt escrow 511620 F 2787945 0 Pension Obligation 27257255 Due to affiliates 42851521 Asset retirement obligation 389084 70497860 ASC 740 DISCLOSURE SCH D, PART X, LINE 2 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. 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 0 0 0 0 21227 21227 false false false false false false true true X true X true X true false true true 81857780 68142253 13715527 0.10340 81857780 68142253 13735746 0.10360 1755134 339938 1415196 0.01240 293417 293417 0.00220 14983140 12118847 2864293 0.02160 12673662 12673662 0.09550 29705353 12458785 17246568 0.13170 111563133 80601038 30982314 0.23530 460797 460797 0.00350 460797 460797 0.00350 true 1014647 740692 7449028 5281136 2167892 X true true 1 1 HEBREW REHABILITATION CENTER

1200 CENTRE STREET ROSLINDALE MA 02131

X X X X HEBREW REHABILITATION CENTER 1 true true 200. true 400. true X X X X X true true X X true false false X X false false SUPPLEMENTAL INFORMATION Hebrew Rehabilitation Center (HRC) operates a 725-bed licensed chronic care hospital consisting of a 505-bed facility in the Roslindale section of Boston, MA and a 220-bed satellite facility in Dedham, MA (also known as the NewBridge Health Care Center, on the campus of the continuing care retirement community operated by NewBridge on the Charles, Inc.). HRC leases space from NewBridge on the Charles, Inc., an affiliated entity, to operate the 220-bed satellite. HRC also operates outpatient clinic satellites on the NewBridge campus, and in Canton, MA and Brookline, MA. Hebrew SeniorLife, Inc. (HSL), a regional and emerging national thought leader in senior health care, senior living, research and teaching, is HRC's sole member and also provides management services to HRC. HRC is accredited by CARF (Commission on Accreditation of Rehabilitation Facilities), and is the only geriatric specialist affiliated with Harvard Medical School. HRC provides a continuum of care to the senior community, focusing on the most frail and needy of the local senior population. Services provided by HRC include long-term care, medical acute care, post-acute rehabilitative care, primary and specialty care, outpatient clinics, outpatient rehabilitative services, and adult day care. 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 true true false false false false false false false 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 Supplemental Compensation Information Schedule J, Part I, Line 1A 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. MA HEALTH & EDUCATIONAL FACILITIES AUTHORITY 042456011 57586CM93 2007-11-29 14830000 SEE SCHEDULE O false false false 0 0 14830000 0 0 0 390022 0 0 0 14439978 0 2007 true true true true false false false true false 0.00245 0.00000 0.00245 true false true true BANK OF AMERICA 3.1 false true false 0 false false 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. 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. 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