THE LOWELL GENERAL HOSPITAL: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: THE LOWELL GENERAL HOSPITAL (EIN 04-2103590)
Tax period: 2009-10-01 to 2010-09-30
Filed: 2011-08-11
IRS object ID: 201112239349301921
Schema version: 2009v1.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule G
Schedule H
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-11T13:51:49-05:00	Timestamp
Tax Period End Date	2010-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ Tofias	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 Boylston Street	AddressLine1
City	Boston	City
State	MA	State
ZIP Code	02116	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042103590	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LOWELL GENERAL HOSPITAL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LOWE	NameControl
Phone	9789376000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	295 VARNUM AVENUE	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	018542193	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	susan green	Name
Title	CFO	Title
Phone	9789376000	Phone
Date Signed	2011-08-10	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Craig Klein	Name
Phone	6177610600	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	NORMAND DESCHENE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	295 VARNUM AVENUE	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	018542193	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	277358776	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.lowellgeneral.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1939	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	TO MEET THE HEALTHCARE NEEDS OF COMMUNITIES SERVED THROUGH THE PROVISION OF INPATIENT AND OUTPATIENT MEDICAL SERVICES. TO PROVIDE SERVICES, PROGRAMS AND INITIATIVES TO IMPROVE THE HEALTH AND QUALITY OF LIFE OF THE CITIZENS IN THE AREA, WITH A PARTICULAR FOCUS ON PEOPLE WHO ARE MEDICALLY UNDERSERVED, AT RISK, OR FINANCIALLY DISADVANTAGED.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	2109	TotalNbrEmployees
Total Nbr Volunteers	524	TotalNbrVolunteers
Total Gross UBI	-1167006	TotalGrossUBI
Net Unrelated Business Txbl Income	-7323964	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3096454	ContributionsGrantsPriorYear
Contributions Grants Current Year	4867861	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	205884879	ProgramServiceRevenuePriorYear
Program Service Revenue CY	230693884	ProgramServiceRevenueCY
Investment Income Prior Year	-777952	InvestmentIncomePriorYear
Investment Income Current Year	3554155	InvestmentIncomeCurrentYear
Other Revenue Prior Year	9966417	OtherRevenuePriorYear
Other Revenue Current Year	2937868	OtherRevenueCurrentYear
Total Revenue Prior Year	218169798	TotalRevenuePriorYear
Total Revenue Current Year	242053768	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	447178	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	330994	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	107930529	SalariesEtcPriorYear
Salaries Etc Current Year	110436543	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	962410	TotalFundrsngExpCurrentYear
Other Expense Prior Year	103001157	OtherExpensePriorYear
Other Expenses Current Year	114112619	OtherExpensesCurrentYear
Total Expenses Prior Year	211378864	TotalExpensesPriorYear
Total Expenses Current Year	224880156	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6790934	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	17173612	RevenuesLessExpensesCY
Total Assets BOY	169816417	TotalAssetsBOY
Total Assets EOY	282901357	TotalAssetsEOY
Total Liabilities BOY	86514066	TotalLiabilitiesBOY
Total Liabilities EOY	185377078	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	83302351	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	97524279	NetAssetsOrFundBalancesEOY
Mission Description	TO MEET THE HEALTHCARE NEEDS OF COMMUNITIES SERVED THROUGH THE PROVISION OF INPATIENT AND OUTPATIENT MEDICAL SERVICES. TO PROVIDE SERVICES, PROGRAMS AND INITIATIVES TO IMPROVE THE HEALTH AND QUALITY OF LIFE OF THE CITIZENS IN THE AREA, WITH A PARTICULAR FOCUS ON PEOPLE WHO ARE MEDICALLY UNDERSERVED, AT RISK, OR FINANCIALLY DISADVANTAGED.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	11288621	Expense
Grants	0	Grants
Revenue	10176024	Revenue
Description	Lowell General's 22 bed emergency room treats approximately 45,000 patients annually. It provides qualified trauma surgeons and physicians, specially trained in critical care, clinical emergencies, cardiac methods and advanced cardiac support and are available to provide the most comprehensive emergency care possible. Lowell General Hospital has been verified as a level III Trauma Center by the verification review Committee of the Committee on trauma of the American College of Surgeons (ACS).	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	14383329	Expense
Grants	0	Grants
Revenue	14859142	Revenue
Description	Lowell General's Cancer Center is recognized and accredited by the American College of Surgeons Commission on Cancer (ACOS) as a Comprehensive Community Hospital Cancer Program and is also recognized and accredited by the American College of Radiology (ACR). The range of services provided by the Cancer Center include Hematology, Medical Oncology, Radiation Oncology, and Gynecologic Oncology. It also offers clinical trials through nationally recognized study groups.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	7798429	Expense
Grants	0	Grants
Revenue	7847275	Revenue
Description	Lowell General Hospital's Heart and Vascular Center takes an active role in providing the most comprehensive range of services for diagnosing and treating cardiovascular disease. Services offered include cardiac catheterization, electrophysiology, enhanced external counterpulsation, and angioplasty services as well as providing cardiac rehabilitation and early intervention programs.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	139649414	Expense
Grants	330994	Grants
Revenue	198030534	Revenue
Description	All other serviceS provided by hospital includING inpatient, outpatient and ancillary services consistent with the hospital's mission.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	139649414	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	330994	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	198030534	TotalOfOtherProgramServiceRev
Total Program Service Expense	173119793	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	1	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	340	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	2109	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	1	LocalChapters
Policies Reference Chapters	1	PoliciesReferenceChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	1	InvestmentInJointVenture
Written Policy Or Procedure	1	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SUSAN GREEN	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9787817143	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	295 VARNUM AVENUE	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	01854	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
JAMES C SHANNON III
BOARD MEMBER	1.00	X	0	0	0
DANIEL J MANSUR
BOARD MEMBER	1.00	X	0	0	0
MICHAEL GILCHRIST MD
BOARD MEMBER	1.00	X	0	0	0
ERIC W HANSON
BOARD MEMBER	1.00	X	0	0	0
JOHN C THIBAULT
BOARD MEMBER	1.00	X	0	0	0
BRUCE T ROBINSON
BOARD MEMBER	1.00	X	0	0	0
MARGARET A PALM
chairman	1.00	X	0	0	0
GEORGE L DUNCAN
bOARD MEMBER	1.00	X	0	0	0
JOHN H PEARSON JR
BOARD MEMBER	1.00	X	0	0	0
THOMAS F MCKAY
BOARD MEMBER	1.00	X	0	0	0
JACQUELINE MOLONEY
BOARD MEMBER	1.00	X	0	0	0
NORMAND DESCHENE
PRESIDENT & CEO	40.00	X	1491219	0	96987	X
SUSAN GREEN
CFO	40.00		252641	0	1876	X
PETER ZARRILLA
SECRETARY, ASST. CLERK	40.00		213955	0	32311	X
RICHARD JEFFCOTE until 92409
CFO	40.00		424395	0	47072	X
JOSEPH WHITE
EXECUTIVE VP & COO	40.00		810061	0	43461		X
WAYNE PASANEN
VP MEDICAL AFFAIRS	20.00		212053	0	36082		X
WINFIELD BROWN
VP ADMINISTRATION	40.00		242837	0	32139		X
AMY HOEY
VP PATIENT CARE SERVICES	40.00		246480	0	40578		X
JOHN GOODROW
CHIEF INFO OFFICER	40.00		165053	0	14448			X
YISHI REN
RADIATION PHYSICIST	40.00		210049	0	17873			X
GERALDINE VAUGHAN
EXEC. DIRECTOR PHO	40.00		217273	0	14305			X
KAREN MACARDLE
Dir. Medical Staff Services	40.00		140324	0	19365			X
Claudia rupp
dir. Cancer Services	40.00		142999	0	31059			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	4769339	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	427556	TotalOtherCompensation
Number Individuals GT100 K	90	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
cerner corporation
2800 rockcreek parkway	kansas city	MO	64117	it services	3776217
arup laboratories
po box 27964	salt lake city	UT	84127	laboratory services	2447530
innoviant inc
75 remittance dr ste 6978	chicago	IL	60675	administration of employee pharmacy	2433682
sodexo inc & affiliates
po box 360170	pittsburgh	PA	15251	food & facilities services	1905295
the macmillin company
17 elm st	keene	NH	03431	construction contractor	1351353

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	67	NumberOfContractorsGT100K
Government Grants	592785	GovernmentGrants
All Other Contributions	4275076	AllOtherContributions
Noncash Contributions	53548	NoncashContributions
Total Contributions	4867861	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PATIENT service revenu	Description
Business Code	621500	BusinessCode
Total Revenue Column	230693884	TotalRevenueColumn
Related Or Exempt Function Income	230693884	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	230693884	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1739980	TotalRevenueColumn
Exclusion	$1,739,980	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	457080	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	488378	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-31298	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-31298	TotalRevenueColumn
Exclusion	-$31,298	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	35966188	Securities
Other	276735	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	33889472	Securities
Other	539276	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	2076716	Securities
Other	-262541	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1814175	TotalRevenueColumn
Exclusion	$1,814,175	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	1087433	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	387882	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	699551	TotalRevenueColumn
Exclusion	$699,551	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
OTHER REVENUE	621500	3436621	3436621
NON-PATIENTS LAB	621500	-1167006		-1167006

Field	Value	IRS element (for citing)
Total Other Revenue	2269615	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	242053768	TotalRevenueColumn
Related Or Exempt Function Income	234130505	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-1167006	UnrelatedBusinessRevenue
Exclusion	$4,222,408	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	314130	Total
Program Services	314130	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	16864	Total
Program Services	16864	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	2149492	Total
Management And General	2149492	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	87234334	Total
Program Services	60693832	ProgramServices
Management And General	26208447	ManagementAndGeneral
Fundraising	332055	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	4757891	Total
Program Services	3230726	ProgramServices
Management And General	1509490	ManagementAndGeneral
Fundraising	17675	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	10011916	Total
Program Services	6798339	ProgramServices
Management And General	3176383	ManagementAndGeneral
Fundraising	37194	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	6282910	Total
Program Services	4266251	ProgramServices
Management And General	1993318	ManagementAndGeneral
Fundraising	23341	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	355930	Total
Management And General	355930	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	475010	Total
Management And General	475010	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	36920	Total
Management And General	36920	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	294527	Total
Management And General	294527	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	17878789	Total
Program Services	10758574	ProgramServices
Management And General	6922006	ManagementAndGeneral
Fundraising	198209	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	604946	Total
Management And General	602279	ManagementAndGeneral
Fundraising	2667	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	49244848	Total
Program Services	46260685	ProgramServices
Management And General	2937793	ManagementAndGeneral
Fundraising	46370	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4169173	Total
Program Services	3543797	ProgramServices
Management And General	614119	ManagementAndGeneral
Fundraising	11257	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4295349	Total
Program Services	3739390	ProgramServices
Management And General	548234	ManagementAndGeneral
Fundraising	7725	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	294742	Total
Program Services	143905	ProgramServices
Management And General	146915	ManagementAndGeneral
Fundraising	3922	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	629073	Total
Program Services	297836	ProgramServices
Management And General	306660	ManagementAndGeneral
Fundraising	24577	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	1141705	Total
Management And General	1141705	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	14462	Total
Management And General	14462	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	10215198	Total
Program Services	8990632	ProgramServices
Management And General	1204012	ManagementAndGeneral
Fundraising	20554	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	960267	Total
Program Services	954727	ProgramServices
Management And General	5445	ManagementAndGeneral
Fundraising	95	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PHYSICIAN FEES	13339174	13339174
PROVISION FOR BAD DEBTS	6559223	6559223
UNCOMP CARE POOL	2803209	2803209
MISCELLANEOUS	409699	254893	154806
TEMP RESTRICTED MISC EX	390375	153606		236769

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	224880156	Total
Program Services	173119793	ProgramServices
Management And General	50797953	ManagementAndGeneral
Fundraising	962410	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	15047816	BOY
EOY	19494653	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	7576028	BOY
EOY	86193648	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	2272879	BOY
EOY	4964300	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	20988907	BOY
EOY	28976251	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	4460272	BOY
EOY	4709407	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2719449	BOY
EOY	3282616	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	177467165	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	110045267	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	60066888	BOY
EOY	67421898	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	50059435	BOY
EOY	59807066	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2779225	BOY
EOY	1919951	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	3845518	BOY
EOY	6131567	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	169816417	BOY
EOY	282901357	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	31357373	BOY
EOY	46188505	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	16255000	BOY
EOY	110110000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	9161500	BOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	1210211	BOY
EOY	1482618	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	28529982	BOY
EOY	27595955	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	86514066	BOY
EOY	185377078	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	74701166	BOY
EOY	87022350	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5449713	BOY
EOY	7269379	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3151472	BOY
EOY	3232550	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	83302351	BOY
EOY	97524279	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	169816417	BOY
EOY	282901357	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Both	X	FinancialStatementBoth
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	1	DirectContactLegislators
Direct Contact Legislators	$36,920	DirectContactLegislatorsAmount
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	0	OtherActivities
Total Lobbying Expenditures IIB	36920	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	Part IV, Supplemental Information:	Identifier
Explanation	PART II-B, LINE 1(G), DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY: A PORTION OF THE HOSPITAL'S MASSACHUSETTS HOSPITAL ASSOCIATION (MHA) DUES SUPPORTS LOBBYING ACTIVITIES. THE MHA WORKS ON BEHALF OF THE INDUSTRY TO INFLUENCE MATTERS OF IMPORTANCE TO MASSACHUSETTS HEALTHCARE.	Explanation

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	54015635	BeginningOfYearBalance
Contributions	53548	Contributions
Investment Earnings Or Losses	5276856	InvestmentEarningsOrLosses
Other Expenditures	41671	OtherExpenditures
End Of Year Balance	59304368	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	55985857	BeginningOfYearBalance
Contributions	23639	Contributions
Investment Earnings Or Losses	-1187603	InvestmentEarningsOrLosses
Other Expenditures	806258	OtherExpenditures
End Of Year Balance	54015635	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.96000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.04000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	58216	OtherCostOrOtherBasis
Book Value	58216	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	88280466	OtherCostOrOtherBasis
Depreciation	53677947	Depreciation
Book Value	34602519	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1781493	OtherCostOrOtherBasis
Depreciation	669146	Depreciation
Book Value	1112347	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	63141135	OtherCostOrOtherBasis
Depreciation	47491050	Depreciation
Book Value	15650085	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	24205855	OtherCostOrOtherBasis
Depreciation	8207124	Depreciation
Book Value	15998731	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	67421898	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
CAPITAL LEASE OBLIGATIONS	$2,688,820
ACCRUED PENSION EXPENSE	$24,907,135

Field	Value	IRS element (for citing)
Total Of Amounts	27595955	TotalOfAmounts
Total Revenue	242053768	TotalRevenue
Total Expenses	224880156	TotalExpenses
Excess Or Deficit For Year	17173612	ExcessOrDeficitForYear
Net Unrealized GL On Investments	1999440	NetUnrealizedGLOnInvestments
Other	-$4,951,124	OtherAmount
Total Adjustments	-2951684	TotalAdjustments
Excess Or Deficit Per FS	14221928	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	248652337	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1999440	NetUnrealizedGainsInvestments
Other Revenues	5546970	OtherRevenues
Revenue Not Rptd F990	7546410	RevenueNotRptdF990
Revenue Subtotal	241105927	RevenueSubtotal
Investment Expenses Not Included	294527	InvestmentExpensesNotIncluded
Other Revenues Not Included	653314	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	947841	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	242053768	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	234430409	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	10498094	OtherExpensesIncluded
Expenses Not Rptd F990	10498094	ExpensesNotRptdF990
Expenses Subtotal	223932315	ExpensesSubtotal
Investment Expenses Not Included2	294527	InvestmentExpensesNotIncluded2
Other Expenses Not Included	653314	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	947841	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	224880156	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part V, Line 4:	Description of Intended Use of Endowment Funds:	The Hospital classifies as permanently restricted net assets (a) the original value of the gifts donated to the permanent endowment when explicit donor stipulations requiring permanent maintenance of the historical fair value are present, and (b) the original value of the subsequent gifts to the permanent endowment when explicit donor stipulations requiring permanent maintenance of the historical fair value are present. The remaining portion of the donor-restricted endowment fund comprised of accumulated gains not required to be maintained in perpetuity is classified as temporarily restricted net assets until those amounts are appropriated for expenditure in a manner consistent with the donor's stipulations. The Hospital considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: duration and preservation of the fund, purposes of the donor-restricted endowment funds, general economic conditions, the possible effect of inflation and deflation, the expected total return from income and the appreciation of investments, other resources of the Hospital, and the investment policies of the Hospital.
Part X:	Description of Uncertain Tax Positions Under FIN 48:	The hospital has previously been determined by the internal revenue service (IRS) to be an organization described in internal revenue code (IRC) section 501(c)(3) and therefore exempt from taxation on related income under section 501(a) of the IRC. The IRS has also previously determined that the hospital is not a private foundation pursuant to irc section 509(a). Accordingly, no provision for income taxes has been recorded in the accompanying financial statements.
Part XI, Line 8 - Other Adjustments:		change in beneficial interest in perpetual trusts: 44606. pension related adjustments: 77243. contributions to noncontrolled affiliates: -711969. transfers to affiliates: -1973000. change in market value of hedge instruments: -2388004.
Part XII, Line 2d - Other Adjustments:		Rental expense: 488378. special events expense: 387882. pension related adjustments: 77243. change in beneficial interest in perpetual trust: 44606. net assets released from restrictions for capital: 3045513. net assets released from restrictions used for operations: 829220. contributions to non-controlled affiliates: -711969. reclass of bad debt to charity care: 1386097.
Part XII, Line 4b - Other Adjustments:		Gain on disposal of property & equipment: 4358. fundraising expenses: 592413. development expenses: 56543.
Part XIII, Line 2d - Other Adjustments:		RENTAL EXPENSE: 488378. SPECIAL EVENTS EXPENSE: 387882. transfers to affiliates: 1973000. change in market value of hedge instruments: 2388004. reclass of bad debt to charity care: 1386097. net assets released from restrictions for capital: 3045513. net assets released from restrictions used for operations: 829220.
Part XIII, Line 4b - Other Adjustments:		fundraising expenses: 592413. development expenses: 56543. Gain on disposal of property & equipment: 4358.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	1	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
South Asia	0	0	Program Service	Provide healthcare support and medical supplies.	1565
Central America and the Caribbean	0	0	program service	provide healthcare support and medical supplies.	15299

Field	Value	IRS element (for citing)
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Total Amount Spent	16864	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (3 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation	Amount Of Cash GrantAmountOfCashGrant
Healthcare Support	Central America and the Caribbean	12707	Healthcare Support	fair market value
Medical Supplies	South Asia	1565	Medical Supplies	fair market value
Medical Supplies	Central America and the Caribbean	2092	Medical Supplies	fair market value	500

Form990 Schedule F Part IV Form990ScheduleFPartIV

Field	Value	IRS element (for citing)
Identifier	Procedure for Monitoring Grants Outside the U.S.:	Identifier
Explanation	Schedule F, Part I, Line 2: A fund that was established to accept gifts given in support of the Hospital's initiative to provide healthcare support in countries whose citizens suffer from fragmented and/or non-existent medical delivery systems. Initially the fund will be used to provide medical support for the Hospital's participation in medical missionary work in Honduras in partnership with Yale University and Medical School. Moneys from the fund may be used to purchase medical supplies and equipment, underwrite travel and accommodations for staff from the Hospital and Yale who participate in the medical missions, and other expenses associated with operating a medical mission trip. Over time, it is possible that the Hospital will adjust its participation in medical mission work. Such changes could include operating medical trips to countries other than Honduras, change of affiliation to a partner other than Yale University, etc.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	team walk for cancer care	NameOfEvent1
Gross Receipts Event1	637444	GrossReceiptsEvent1
Gross Revenue Event1	637444	GrossRevenueEvent1
Non Cash Prizes Event1	26950	NonCashPrizesEvent1
Food And Beverage Event1	6026	FoodAndBeverageEvent1
Entertainment Event1	9023	EntertainmentEvent1
Other Direct Expenses Event1	118539	OtherDirectExpensesEvent1
Name Of Event2	golf tournament	NameOfEvent2
Gross Receipts Event2	290820	GrossReceiptsEvent2
Gross Revenue Event2	290820	GrossRevenueEvent2
Cash Prizes Event2	500	CashPrizesEvent2
Non Cash Prizes Event2	43125	NonCashPrizesEvent2
Rent Facility Costs Event2	42636	RentFacilityCostsEvent2
Food And Beverage Event2	29697	FoodAndBeverageEvent2
Other Direct Expenses Event2	14987	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	159169	GrossReceiptsOtherEvents
Gross Revenue Other Events	159169	GrossRevenueOtherEvents
Cash Prizes Other Events	1000	CashPrizesOtherEvents
Non Cash Prizes Other Events	1890	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	6816	RentFacilityCostsOtherEvents
Food And Beverage Other Events	52510	FoodAndBeverageOtherEvents
Entertainment Other Events	8432	EntertainmentOtherEvents
Other Direct Expenses Other Events	25752	OtherDirectExpensesOtherEvents
Gross Receipts Total	1087433	GrossReceiptsTotal
Gross Revenue Total Events	1087433	GrossRevenueTotalEvents
Cash Prizes Total Events	1500	CashPrizesTotalEvents
Non Cash Prizes Total Events	71965	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	49452	RentFacilityCostsTotalEvents
Food And Beverage Total Events	88233	FoodAndBeverageTotalEvents
Entertainment Total Events	17455	EntertainmentTotalEvents
Other Direct Expenses Total Events	159278	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	387883	DirectExpenseSummaryEvents
Net Income Summary	699550	NetIncomeSummary

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	1	CharityCarePolicy
Written Policy	1	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	1	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	1	FPGReferenceDiscountedCare

Discounted Other DiscountedOther

Field	Value	IRS element (for citing)
Other	X	Other
Discounted Other Percentage	500.000000000000	DiscountedOtherPercentage

Field	Value	IRS element (for citing)
Free Disc Care Medically Indigent	1	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	1	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	1	ExpensesExceededBudget
Unable To Provide Care	0	UnableToProvideCare
Annual Community Benefit Report	1	AnnualCommunityBenefitReport
Report Publically Available	1	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	6055891	TotalCommunityBenefitExpense
Direct Offsetting Revenue	3531228	DirectOffsettingRevenue
Net Community Benefit Expense	2524663	NetCommunityBenefitExpense
Percent Of Total Expense	0.01120	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	6346344	TotalCommunityBenefitExpense
Net Community Benefit Expense	6346344	NetCommunityBenefitExpense
Percent Of Total Expense	0.02820	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	821046	TotalCommunityBenefitExpense
Net Community Benefit Expense	821046	NetCommunityBenefitExpense
Percent Of Total Expense	0.00370	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	13223281	TotalCommunityBenefitExpense
Direct Offsetting Revenue	3531228	DirectOffsettingRevenue
Net Community Benefit Expense	9692053	NetCommunityBenefitExpense
Percent Of Total Expense	0.04310	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	1086922	TotalCommunityBenefitExpense
Net Community Benefit Expense	1086922	NetCommunityBenefitExpense
Percent Of Total Expense	0.00480	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	637035	TotalCommunityBenefitExpense
Net Community Benefit Expense	637035	NetCommunityBenefitExpense
Percent Of Total Expense	0.00280	PercentOfTotalExpense

Research Research

Field	Value	IRS element (for citing)
Total Community Benefit Expense	78275	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11050	DirectOffsettingRevenue
Net Community Benefit Expense	67225	NetCommunityBenefitExpense
Percent Of Total Expense	0.00030	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	588239	TotalCommunityBenefitExpense
Net Community Benefit Expense	588239	NetCommunityBenefitExpense
Percent Of Total Expense	0.00260	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2390471	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11050	DirectOffsettingRevenue
Net Community Benefit Expense	2379421	NetCommunityBenefitExpense
Percent Of Total Expense	0.01050	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	15613752	TotalCommunityBenefitExpense
Direct Offsetting Revenue	3542278	DirectOffsettingRevenue
Net Community Benefit Expense	12071474	NetCommunityBenefitExpense
Percent Of Total Expense	0.05360	PercentOfTotalExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	801853	TotalCommunityBuildingExpense
Net Community Building Expense	801853	NetCommunityBuildingExpense
Percent Of Total Expense	0.00360	PercentOfTotalExpense

Other Other

Field	Value	IRS element (for citing)
Total Community Building Expense	312527	TotalCommunityBuildingExpense
Net Community Building Expense	312527	NetCommunityBuildingExpense
Percent Of Total Expense	0.00140	PercentOfTotalExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	1114380	TotalCommunityBuildingExpense
Net Community Building Expense	1114380	NetCommunityBuildingExpense
Percent Of Total Expense	0.00500	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	1	BadDebtExpenseReported
Bad Debt Expense	$1,810,559	BadDebtExpenseAmount
Amount Attributable To	760103	AmountAttributableTo
Amount Reimbursed By Medicare	49964427	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	46923353	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	3041074	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Cost To Charge Ratio	X	CostToChargeRatio

Field	Value	IRS element (for citing)
Written Debt Collection Policy	1	WrittenDebtCollectionPolicy
Provision For Charity Care	1	ProvisionForCharityCare

Form990 Schedule H Part IV Form990ScheduleHPartIV

Name Of Entity NameOfEntity

Field	Value	IRS element (for citing)
Business Name Line1	na	BusinessNameLine1

Form990 Schedule H Part V Form990ScheduleHPartV (13 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Licensed HospitalLicensedHospital	Er24 HoursEr24Hours	OtherOther
LOWELL GENERAL HOSPITAL
295 VARNUM AVENUE	LOWELL	MA	01854	X	X	also designated as a trauma center
lgh - office space off-site
275 varnum avenue	lOWELL	MA	01854			MD office space
lgh - office space off-site
4 meetinghouse road 13	chelmsford	MA	01824			xray facility
lgh - office space off-site
10 research place	chelmsford	MA	01824			surgical day care, medical offices, lab & x-ray
lgh - office space off-site
23 village square unit b6	chelmsford	MA	01824			mD office space
lgh - office space off-site
506 groton road	westford	MA	01886			mD office space
lgh - office space off-site
170 main st	tewksbury	MA	01876			mD office space
lgh - office space off-site
45 palmer st	loWELL	MA	01854			mD office space
lgh - office space off-site
275 varnum avenue ste 102A	lOWELL	MA	01854			mD office space
lgh - office space off-site
20 research place ste 100	chelmsford	MA	01824			patient ambassador office space
lgh - office space off-site
20 research place 310	chelmsford	MA	01824			patient ambassador & lab office space
lgh - office space off-site
3 meetinghouse rd 24	chelmsford	MA	01824			patient ambassador office space
lgh - office space off-site
17 warren st	lOWELL	MA	01854			mobile ultrasound

Form990 Schedule H Part VI Form990ScheduleHPartVI

Field	Value	IRS element (for citing)
Income Based Criteria	Part I, Line 3c: Part I, Line 3b: Between 401-500%, LGH assistance is available for "non-covered" medically necessary services at 55% of patient's balance	IncomeBasedCriteria
Bad Debt Footnote	Part III, Line 4: The organization's financial statements include the following footnote which is provided to describe charity care: The Hospital provides health care services to patients who meet certain criteria under its charity care policy. These patients may receive full assistance or may be subject to partial liability based on income and family size. Because the Hospital does not expect payment or pursue collection of amounts determined to qualify as charity care, such amounts are not reported as net patient service revenue.The bad debt expense amount detailed on line 2 is based on the cost to charge ratio calculated from the Medicare Report. Regarding the rationale for including the amount on line 3 as charity care, the hospital provides an estimate of how much is attributable to persons who would normally qualify for financial assistance under the hospital's charity care policies, but have not taken advantage of the financial assistance that is available to them. Currently through manual processes it is impossible to screen every patient to make an income status determination for qualification to the hospital's charity program under a presumptive charity policy. These individuals that do not seek out charity programs are often underinsured or low income and do not necessarily consider the benefit of the process of submitting an application to the hospital. The hospital continues to provide care to those individuals that have a history of poor credit with the facility and need medically necessary services as we understand that the ability for the community to seek out quality medical services is of the utmost importance and extends our charitable benefit to the community. We believe that had the qualification process taken place this bad debt would be classified in the charity care of the hospital. Since the qualification process has not been performed we properly report this as bad debt as the actual cost to our hospital.	BadDebtFootnote
Shortfall As Community Benefit	Part III, Line 8: The Medicare cost report does not include allocation of bad debt and includes offsets of $4.6 million which has nothing to do with Medicare patients. Such recoveries include donated funds released from restrictions, PHO revenue, bariatric program fees, and nursing intership revenues. This explains the surplus reported on line 8.	ShortfallAsCommunityBenefit
Debt Collection Policy	Part III, Line 9b: There are two distinctions that are made for patients that are considered either low income by definition of the state of Massachusetts eligibility program or under the hospital's internal financial assistance program for charity care. If the patient is deemed to be low income by the state of Massachusetts, all collection efforts are ceased on prior and current balance accounts. Where appropriate, accounts will be written off to hospital charity for those accounts that exceed the retroactive look back period. For patients who qualify for the hospital's internal financial assistance program, the program will qualify the patient for medically necessary services for the period of one year in which the account activity of the patient will be written off to the hospital's financial assistance program and reported as charity care. All collection activities on prior balance accounts ceases at the point of this qualification. Financial counselors work closely with patients to monitor their current financial status to determine any changes in qualifications for both the state and hospital programs.	DebtCollectionPolicy
Needs Assessment	Part VI, Line 2: On behalf of Lowell General Hospital (LGH), Saints Medical Center (SMC) and the Greater Lowell Health Alliance (GLHA), a team of UMass Lowell researchers and students conducted a community health needs assessment study to distinguish the unmet medical and public health needs within the Greater Lowell community. The geographic area assessed included the communities of Lowell, Billerica, Chelmsford, Dracut, Dunstable, Tewksbury, Tyngsborough and Westford. The study had two objectives. One objective was to meet state and federal requirements that the two hospitals conduct a Comprehensive Health Needs Assessment every three years. The second, ultimately more important objective was to conduct a study that would provide a foundation for the GLHA and its partners, including LGH and SMC, in working to build consensus on the area's health needs and plan coordinated activities to improve the health of the area's residents. Information for this report was collected from multiple sources, in three different ways: (1) a web-based survey, (2) focus group and personal interviews, and (3) a review of publicly-collected health and demographic statistics. The web-based survey was available to all adults residing within the study area. It was designed to elicit public feedback about the health services in the Greater Lowell area, and included both forced answer multiple choice questions and open-ended questions asking people to state what they perceived to be the strengths and weaknesses of the area's healthcare system. Of the 153 community residents who responded, the majority were white (88%), women (76%), and aged 31 to 65 (78%). These individuals reported having good access to health care, as 88% had seen their personal physician in the previous 12 months. More than 50 Greater Lowell professionals participated in the focus groups and personal interviews - including school nurses, hospital executives, town managers and local health department directors, as well as individuals representing the Councils on Aging, skilled nursing facilities and various community-based organizations. These individuals were asked to speak to the strengths and weaknesses of the area's health system and suggest changes to improve it. The health and demographic data available within the Greater Lowell area was thoroughly investigated, focusing substantially on the issues or problems indicated from the personal and focus group interviews, as well as the web-based survey. These data indicated that the Greater Lowell area saw a doubling of the rate of mental health hospitalizations between 1989 and 2006. In addition, Lowell has seen increases in problematic alcohol consumption and opiate-related mortality. The experience in the Lowell area was also compared, as appropriate, with the statewide experience. In so doing, we found that the use of emergency department services in Lowell is 39% higher than the state average in the most recent data available, 2002 through 2005. When reliable information was available, we additionally examined the comparative experience of different demographic subgroups. The mortality rate among Asian-Americans in the Greater Lowell area, for example, was nearly twice as high as the Massachusetts average for this group. In addition to providing supplemental information on healthcare concerns voiced by various study respondents, the data analysis also indicated other important findings, most importantly, that the proportion of individuals in Lowell without health insurance increased substantially between 2000 and 2008.	NeedsAssessment
Patient Education Assistance	Part VI, Line 3: For those patients who are uninsured or underinsured, the hospital works with them to assist with applying for available financial assistance programs that may cover some or all of their unpaid hospital bills. In order to help uninsured and underinsured patients find available and appropriate financial assistance programs, the hospital provides all patients with a general notice of the availability of programs in both the bills that are sent to patients as well as in general notices that are posted throughout the hospital. In addition to general notices, there are informational brochures available in access areas and during the process of registration anyone that indicates they are having trouble paying their bills or who are uninsured are provided with a business card that identifies how to contact a patient financial counselor. All signs and notices are translated into languages other than English if such language is spoken by 10% or more of the population residing in the hospital service area. Currently, the hospital translates the notices into the following languages - Spanish, Portuguese, and Khmer.The hospital tries to identify available coverage options for patients who may be uninsured or underinsured with their current insurance program when the patient is scheduling their services, while the patient is in the hospital, upon discharge, and for a reasonable time following discharge from the hospital. The hospital Patient Access Staff directs all patients seeking available coverage options or financial assistance to the hospital's patient financial counseling office to determine if they are eligible and then to screen for eligibility in an appropriate coverage option. The hospital assists the patient in applying for the appropriate coverage options that are available or notify them of the availability of financial assistance through the hospital's own internal financial assistance program.	PatientEducationAssistance
Community Information	Part VI, Line 4: The City of Lowell was founded in 1820 as a planned industrial community along the banks of the Merrimack River whose economy was based on textile manufacturing. By the 1850s, it had become the largest industrial center in the United States and the second largest city in New England. Much of the population growth in Lowell was attributable to immigration, with new residents coming from many parts of Europe and French-speaking Canada, creating an ethnically diverse community. During this period, Lowell served as a regional economic engine, providing goods and services to the surrounding communities, which retained a largely agricultural economy into the early 1900s. By the 1920s, however, Lowell had gone into economic decline as the U.S. textile industry moved south, and by the end of the 1950s all of the textile mills had closed. In the 1970s, Wang Laboratories located its headquarters in the city and spurred a temporary economic revival, which collapsed when the company filed for bankruptcy in 1992. While the urban core has been redeveloped as a residential community, with former textile mills being rehabilitated as condominiums and apartments, Lowell lacks a strong industrial base. In a large measure, the emergence of a high technology and biomedical economic base in Eastern Massachusetts coincided with a decentralization of development and urban planning, with many new businesses locating outside city centers, along transportation corridors (e.g., Routes 128 and 495). While Lowell still provides regional services not available in the smaller communities - healthcare, education and entertainment - much of the area's recent job growth has come from the high technology sector in nearby towns such as Billerica, Chelmsford, Tewksbury, and Westford. In the 1980s, the City of Lowell was designated as a Refugee and Resettlement Area for Cambodians in the wake of the atrocities committed by the Khmer Rouge regime. Today, Lowell is home to the second largest Cambodian population within the U.S. In addition, many of the amenities that had served previous generations of Lowell immigrants, such as plentiful rental housing and a high geographic density of retail businesses and services, continue to attract immigrants. In the 2000 Census, more than one in five Lowell residents was foreign born. Contrasted with the predominantly northern and western European immigration during the city's manufacturing heyday, recent figures show that the foreign born in Lowell today have more diverse origins. In 2000, approximately half of all Lowell immigrants were Asian, nearly a quarter from Latin America, 16 percent from Europe (with many arriving from Portugal), and approximately six percent from Africa. With their arrival, these immigrants have also altered the service environment, with some healthcare facilities, notably the Lowell Community Health Center, adapting their services to accommodate individuals with idiosyncratic cultural and health needs, as well as providing services in an increasing number of languages. Immigrants arriving in Lowell today are greeted with a starkly different economic reality than those arriving during the industrial revolution. There are essentially no manufacturing jobs remaining in Lowell, and the majority of jobs in the new high technology sector require a college education. As a result, most jobs available to new immigrants without an advanced education are service jobs, many of which do not pay a living wage. Lowell has the highest unemployment rate in the area (11.5%), and a poverty rate (16.1%) three times that of Tyngsborough (4.7%) and ten times that of Westford (1.6%). The communities surrounding Lowell have attracted far fewer immigrants, with immigrants accounting for just three to seven percent of their populations. Of the suburban communities in the Greater Lowell area, only Westford has a higher proportion foreign born (12.6%), but these immigrants are predominantly well educated and drawn to the town's high technology jobs.While Lowell is no longer the economic center that it once was, Lowell is still a cultural and institutional center for the region. It is home to the University of Massachusetts Lowell, Middlesex College and the Lowell National Historical Park, as well as two hospitals, Superior and District courts, the Merrimack Repertory Theater, the Lowell Auditorium, the Tsongas Center and LaLacheur Stadium. In 2008, the Greater Lowell area, as defined herein, had a population of 264,000 residents, including an estimated 97,000 people in the City of Lowell alone. Thus, the City of Lowell itself accounts for less than 40 percent of the area's population. Four other communities - Billerica, Chelmsford, Dracut and Tewksbury - each have a population of nearly 30,000 or more. We also see that the City of Lowell differs from its suburban neighbors in important respects - a greater percentage non-Hispanic white, a greater percentage foreign born and a higher poverty rate.Lowell's current population is much the same as what it was in 1900, whereas the suburban communities in proximity to Lowell have seen dramatic population increases. Many residents of the suburban communities have deep roots in the City of Lowell itself.	CommunityInformation
Community Building Activities	Part VI, Line 5: Lowell General Hospital participates in community building activities in many ways. To help improve the health status of our community we recognize the importance of access to care. To help meet this need, Lowell General Hospital evaluates the availability of primary care and specialists to our community members and actively recruits physicians to fill gaps. These gaps often include recruitment of multi-lingual physicians and those who have specialties in identified health needs for our community. Lowell General provides both financial and practice management support to these physicians. This enhances the communities' ability to access excellent primary and specialty care in a local setting.Lowell General Hospital has a close working relationship that includes financial support to Lowell Community Health Center (LCHC) which serves the low-income, medically underserved population, many of whom have no other access to healthcare services. The majority of patients served by LCHC have MassHealth, another 10% have private health insurance or HMO coverage, 7% have Medicare, and 20% are uninsured; and 95% live at or below the poverty level. Almost half of LCHC's patient population is under 18 years of age, and the majority of women are in their childbearing years. In 2007, 37% of patients were White/non-Hispanic; 28% were Latino; 27% were Asian (primarily Cambodians) and 8% were African immigrants. Almost 60% of patients were best served in a language other than English. Some of the major services that LCHC provides are - Carino, which provides special care for patients with HIV/AIDs; Promotoras programs, which are trained community health workers and volunteers who speak Spanish and/or Portuguese and go through an intensive training with LCHC staff on specific health topics to educate the community; LCHC Teen Coalition and Adolescent Health program, which covers everything from mental health and self-esteem issues among girls to educating and involving youth in substance abuse prevention and a journey to healing program for refugee children and children of refugees. Without Lowell General's financial support to LCHC's pension and worker's compensation program, many of these programs would not have adequate funding.	CommunityBuildingActivities
Other Information	Part VI, Line 6: Community participation is an important part of Lowell General Hospital's mission and vision. In 2005, Lowell General Hospital created the Greater Lowell Health Alliance of the Community Health Network Area 10. Since its inception, Lowell General Hospital has solely funded and participated in the Greater Lowell Health Alliance efforts to foster and improve community health. Lowell General staff provides service to the health alliance in many ways including: interim Executive Director, board membership, chairs of the tobacco, healthy weight, and maternal child health task forces, and active representation on the mental health and cultural competence task force. In addition to the Greater Lowell Health Alliance, staff from Lowell General Hospital participate in the following coalitions and task forces: Lowell's 10-Year Plan to End Homelessness, Lowell's Domestic Violence Task Force, Healthy Chelmsford, Tewksbury CARES, Teen Pregnancy Prevention Task Force, Lowell Youth Development Collaborative Community and Family Engagement Collaborative, Middlesex-Essex Trafficking and Exploitation Collaborative (METEC), Lowell Substance Abuse Roundtable, Gay, Lesbian, Bisexual, Transgender, and Questioning (GLBTQ) Task Force, MassCall2 grant, Greater Lowell Partnership Against Sexual Assault.Lowell General Hospital is dedicated to the promotion of the health in the community by providing educational opportunities for local senior centers, hosting quarterly blood drives in partnership with the American Red Cross, running quarterly food drives to benefit the local food banks, and participating in countless health fairs where we provide valuable health promotion information and often provide free health screenings. Many employees and senior management at Lowell General Hospital represent the Hospital on the Boards of Directors of many local non-profit charities, providing hundreds of hours of service to these organizations. Each member of our senior management team gives an average of 10 hours each month at the following organizations: Boys and Girls Club of Greater Lowell, Big Brother Big Sister of Greater Lowell and Nashoba Valley, Girls Incorporated of Greater Lowell, Lowell Transitional Living Center, House of Hope, Lowell Telecommunications Corporation, D'Youville Senior Care, and the Greater Lowell Family YMCA.	OtherInformation
Affiliated Health Care System	Part VI, Line 7: Members and officers of Lowell General Hospital are actively serving on the boards of many of the local community area agencies and as heads of the Greater Lowell Health Alliance. However, Lowell General Hospital is not part of an affiliated healthcare system.	AffiliatedHealthCareSystem
Reports Filed With States	MA	ReportsFiledWithStates

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (6 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
Sun Santa fund
491 dutton street	lowell	MA	01854	046004936	501(c)(3)	28631	tO PrOVIDE CHRISTMAS TOYS AND HOLIDAY MEALS FOR FAMILIES IN NEED.
American Heart Association
20 Speen Street	Framingham	MA	01701	135613797	501(c)(3)	15000	Corporate sponsorship for merrimack valley heart walk.
Boys & Girls Club of Greater Lowell
657 Middlesex Street	Lowell	MA	01851	042104396	501(c)(3)	20000	Sponsorship & Donation for Holiday Auction and golf tournament.
Challenge Unlimited
4 Emmie L Kaus Ln	Alton	IL	62002	222478997	501(c)(3)	5000	corporate sponsorship for spirit of giving gala.
Greater Lowell Community Foundation
100 Merrimack St - Ste 202	Lowell	MA	018521707	043401997	501(c)(3)	5000	Sponsorship of Fourth of July Celebration.
Xenith LLC
672 Suffolk Street - 3rd Floor	Lowell	MA	01801	640963800		6600	Helmets for Lowell High School.

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	5	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Procedure for Monitoring Grants in the U.S.:	Identifier
Return Reference	Part I, Line 2:	ReturnReference
Explanation	Schedule I, Part I, Line 2: Lowell General Hospital responds to specific requests for funding to local agencies and organizations related to community benefit events and needs. The Hospital requires that the organization state the nature of their need prior to them making the contribution and, in the case of major donations (i.e. American Heart Association) an annual report is requested which details how such donated funds were spent.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	1	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	1	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (13 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
NORMAND DESCHENE
571800	0	85950	0	833469	0	42123	0	54864	0	1588206	0	0	0
SUSAN GREEN
235465	0	16667	0	509	0	0	0	1876	0	254517	0	0	0
PETER ZARRILLA
177000	0	18000	0	18955	0	8580	0	23731	0	246266	0	0	0
RICHARD JEFFCOTE (until 92409)
304125	0	0	0	120270	0	9800	0	37272	0	471467	0	0	0
JOSEPH WHITE
400000	0	125000	0	285061	0	8575	0	34886	0	853522	0	0	0
WAYNE PASANEN
183000	0	18300	0	10753	0	8382	0	27700	0	248135	0	0	0
WINFIELD BROWN
205000	0	20800	0	17037	0	2340	0	29799	0	274976	0	0	0
AMY HOEY
208433	0	21100	0	16947	0	8575	0	32003	0	287058	0	0	0
JOHN GOODROW
158744	0	5948	0	361	0	0	0	14448	0	179501	0	0	0
YISHI REN
187132	0	0	0	22917	0	7649	0	10224	0	227922	0	0	0
GERALDINE VAUGHAN
209673	0	7200	0	400	0	0	0	14305	0	231578	0	0	0
KAREN MACARDLE
133014	0	7022	0	288	0	5169	0	14196	0	159689	0	0	0
Claudia rupp
136341	0	5462	0	1196	0	29771	0	1288	0	174058	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

Return ReferenceReturnReference	ExplanationExplanation
Part I, Line 1a	The Hospital has entered into Restrictive Endorsement Bonus Arrangements ("REBA's") with Normand Deschene, Richard Jeffcote and Joseph White as a retirement retention program. Amounts paid by the Hospital under the arrangement are required to be repaid to the Hospital if length of service requirements are not met. Amounts paid under the REBA arrangements are treated as taxable compensation in the year paid by the Hospital. This arrangement was approved by the Hospital's Compensation Committee as documented in the Committee Minutes. The W-2 compensation reported for Mr. Deschene on Form 990, Schedule J, Part II, Column B(iii) includes $762,712 paid in 2009 in connection with the REBA arrangement. The W-2 compensation reported for Mr. Jeffcote on Form 990, Schedule J, Part II, Column B(iii) includes $67,922 paid in 2009 in connection with the REBA arrangement. The W-2 compensation reported for Mr. White on Form 990, Schedule J, Part II, Column B(iii) includes $235,286 paid in 2009 in connection with the REBA arrangement. Social club dues are provided to Normand Deschene, Joseph White, and Winfield Brown. Social club dues is treated as taxable compensation to the extent considered personal useage. The Hospital has entered into a split-dollar life insurance agreement with Normand Deschene. Premiums paid in calendar 2009 were $355,029. All premiums will be repaid to the Hospital.
Part I, Line 4a:	upon termination of employment, Richard Jeffcote received severance pay of $97,689.
Part I, Line 7	BONUSES ARE PAID AS INDICATED ON SCHEDULE J, PART II. BONUS PAID TO OFFICERS ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. OTHER BONUSES ARE APPROVED BY THE OFFICERS OF THE HOSPITAL.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	mass health and ed facilities authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	042456011	IssuerEIN
CUSIP Number	57586EXB2	CUSIPNumber
Date Issued	2010-09-29	DateIssued
Issue Price	109152040	IssuePrice
Description Of Purpose	construction of new building, equip. acquisitions, pay off commercial debt	DescriptionOfPurpose
Defeased	0	Defeased
On Behalf Of Issuer	0	OnBehalfOfIssuer

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	109152040	TotalProceeds
Amount Defeased	23057906	AmountDefeased
Amount Unspent	84246636	AmountUnspent
Issuance Costs From Proceeds	1847498	IssuanceCostsFromProceeds
Current Refunding	1	CurrentRefunding
Advance Refunding	0	AdvanceRefunding
Final Allocation Made	0	FinalAllocationMade
Adequate Books And Recds Maintaind	1	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	0	OwningBondFinancedProperty
Any Lease Arrangements	1	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	0	MngmentCntrctBondFinancdPrprty
Any Research Agreements	0	AnyResearchAgreements
Bond Counsel Routinely Engaged	0	BondCounselRoutinelyEngaged
Prcntge Prvt Business Use By Others	0.00000	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00000	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00000	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	1	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	0	Form8038TFiled
Variable Rate Issue	1	VariableRateIssue
Hedge Identified In Books And Recds	1	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	Deutsche Bank AG	BusinessNameLine1
Business Name Line2	New	BusinessNameLine2

Field	Value	IRS element (for citing)
Term Of Hedge	31.800000000000	TermOfHedge
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGIC
Gross Proceeds Invested	0	GrossProceedsInvested
Exception To Rebate	0	ExceptionToRebate

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	3	NumberOfContributions
Noncash Contribs Rptd F990	53548	NoncashContribsRptdF990
Method Of Determining Revenues	fmv	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	1	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	Third Party Use:	Identifier
Return Reference	Part I, Line 32b:	ReturnReference
Explanation	Lowell General Hospital uses a financial institution to sell gifted securities on the hospital's behalf.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Form 990, Part VI, Section A, line 6	THE SOLE MEMBER OF LOWELL GENERAL HOSPITAL IS LGH CORP.
Form 990, Part VI, Section A, line 7a	LGH CORP., AS SOLE MEMBER OF LOWELL GENERAL HOSPITAL, ELECTS THE MEMBERS OF THE HOSPITAL'S BOARD OF DIRECTORS.
Form 990, Part VI, Section A, line 7b	LGH CORP. APPROVES BUDGETS FOR LOWELL GENERAL HOSPITAL. LGH CORP. ALSO DETERMINES THE NUMBER OF LOWELL GENERAL HOSPITAL TRUSTEES AT AN ANNUAL MEETING. LGH CORP. MAY ALSO ELECT NEW TRUSTEES OR REMOVE TRUSTEES TO ACHIEVE THE NUMBER OF TRUSTEES SO FIXED.
Form 990, Part VI, Section B, line 11	THE FINANCE DEPARTMENT OF LOWELL GENERAL HOSPITAL SUPPLIED RELEVANT INFORMATION TO AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE ANNUAL FORM 990. THE FINANCE COMMITTEE THEN REVIEWED AND MADE RECOMMENDATIONS UPON THE DRAFT REPORT, PRIOR TO ITS PRESENTATION TO THE BOARD OF DIRECTORS. BASED UPON THIS REVIEW, THE COMMITTEE FORMED A RECOMMENDATION TO THE BOARD OF DIRECTORS AS TO THE ACCEPTABILITY AND CONTENT OF THE FILING. ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED A COPY OF THE COMPLETED 990 BEFORE FILING.
Form 990, Part VI, Section B, line 12c	ALL OFFICERS, BOARD MEMBERS, AND EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. EVERY EMPLOYEE SIGNS AN ANNUAL CONFLICT OF INTEREST STATEMENT, WHICH IS REVIEWED BY THE CORPORATE COMPLIANCE OFFICER. ANY ACTUAL OR POTENTIAL CONFLICTS ARE FORWARDED TO THE COMPLIANCE COMMITTEE FOR CONSIDERATION. IN THE EVENT OF AN ACTUAL OR POTENTIAL CONFLICT, THE CONFLICTED INDIVIDUAL IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATING TO THE MATTER. A Compliance Committee meeting is held every other month to address concerns.
Form 990, Part VI, Section B, line 15	A third party consultant is hired for an independent assessment of appropriate salary ranges for the officers of the organization such as the CEO, COO, and CFO. This assessment is reviewed by the Compensation Committee and a recommendation is given to the Executive Committee on salary increases and bonuses.
Form 990, Part VI, Section C, line 19	THE HOSPITAL'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH ITS ANNUAL REPORTS, WHICH ARE AVAILABLE ONLINE ON THE HOSPITAL'S WEBSITE. THE HOSPITAL DOES NOT MAKE ITS GOVERNING DOCUMENTS OR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE 990 IS AVAILABLE ON THE MASSACHUSETT ATTORNEY GENERAL WEBSITE AND WWW.GUIDESTAR.org.
	Form 990, Schedule K, Part II, Line 5, Column A: Included in issuance costs from proceeds is $92,469 used for credit enhancement fees.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
lgh medical group llc
295 varnum ave	lowell	MA	01854	205671277	medical services	MA	0	0	circle health physicians inc
LGH Cancercare associates llc
295 varnum ave	lowell	MA	01854	043483462	medical services	MA	0	0	circle health physicians inc
lgh womanhealth llc
295 varnum ave	lowell	MA	01854	262057970	medical services	MA	0	0	circle health physicians inc

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA
LGH CORP INC
295 VARNUM AVENUE	LOWELL	MA	01854	222579798	supporting organization	MA	501(c)(3)	Line 11b, II	N/A
Circle Health Physicians Inc
295 Varnum AVENUE	LOWELL	MA	01854	273902914	Medical Services	MA	501(c)(3)	Line 9	N/A

Form990 Schedule R Part IV Form990ScheduleRPartIV (6 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity
LGH MEDICAL GROUP INC
295 VARNUM AVENUE	LOWELL	MA	01854	205671277	medical services	MA	lgh corp inc	C
LGH MEDICAL SERVICES INC
295 VARNUM AVENUE	LOWELL	MA	01854	261889904	medical services	MA	lgh corp inc	C
lgh services inc
295 VARNUM AVENUE	lOWELL	MA	01854	042854673	MEDIcal services	MA	LGH corp inc	C
LGH MANAGEMENT SERVICES INC
295 VARNUM AVENUE	LOWELL	MA	01854	042919244	MEdical services	MA	LGH SERVICES INC	C
LGH MEDICAL BUILDING SERVICES INC
295 VARNUM AVENUE	LOWELL	MA	01854	043058954	MEdical services	MA	LGH SERVICES INC	C
LGH CANCERCARE ASSOCIATES INC
295 VARNUM AVENUE	LOWELL	MA	01854	043483462	MEdical services	MA	LGh corp inc	C

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	1	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	1	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	1	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (10 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
LGH MEDICAL GROUP inc
A	42446
circle health physicians inc
B	1973000
LGH MEdical building services
J	693698
circle health physicians inc
P	1479142
lgh mEdical building services
P	32191
lgh medical building services
P	86688
LGH Cancercare associates inc
P	285000
lgh medical gROUP inc
P	1851010
LGH CORP inc
Q	14462
lgh CORP inc
Q	510355