2011-03-25T08:09:16-05:00 2010-09-30 LARSONALLEN LLP 18 SENTRY PARK WEST SUITE 300 BLUE BELL PA 194222240 990 2009-10-01 042853296 Symmes Life Care Inc DBA Brookhaven at Lexington SYMM 7818639660 1010 Waltham Street Lexington MA 024218044 James M Freehling CEo 7818639660 2011-03-25 1 2156433900 2009 2016-02-24 21:20:13Z James Freehling 1010 Waltham Street Lexington MA 024218044 21365045 0 X www.brookhavenatlexington.org X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. 21 20 252 25 0 0 53851 56334 20235660 20637732 684218 373754 39453 56406 21013182 21124226 0 0 7665771 8168487 0 0 10598900 10656589 18264671 18825076 2748511 2299150 104149787 109311410 107229015 108726833 -3079228 584577 The organization provides housing, meals, wellness programs, healthcare, skilled nursing and other support services to the elderly. The community is comprised of 240 independent living units, 20 assisted care units, and a 49 bed Medicare Licensed Nursing Facility. 0 0 13457017 17068677 The independent living program supports residents that can live in private apartments independently in a safe and healthy manner. Housing support services include housekeeping, linen service, one meal per day and an emergency call system. All supportive programming endeavors to incorporate a whole person wellness approach, i.e. each program includes one or more of the six dimensions of wellness: physical, social, vocational, emotional, intellectual and spiritual. Healthcare support services include an hour per day of assistance with daily living as needed by a personal care assistant, on-site doctor's office hours, support groups and problem solving around issues of aging.At the fiscal year-end there were 299 within this program. 403766 857890 The Assisted Care program provides housing and support services to residents with mild cognitive and/or physical impairment who can not live independently. All the benefits and programming of independent living are available to residents in Assisted Care. Additional services include three meals a day, booking of appointments and transportation, care planning, and medication management. The unit is staffed by a personal care assistant 24 hours per day. A nurse is available 8 hours per day and is responsible for individual care planning and ongoing medical consultation. At the fiscal year-end there were 20 individuals within this program. 2692002 2711165 The skilled nursing facility provides private and semi-private room & board accommodations and three meals per day. All the benefits and programming of independent living are available to residents in the Health Center. Additional benefits in the Health Center include 24 hour per day skilled nursing care, social services, restorative therapies, therapeutic meals, on-site ancillary services, such as podiatry and laboratory services and physician services. Activities programming is both individualized and group oriented. At the fiscal year-end there were 40 individuals within this program. 16552785 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 49 0 252 1 0 0 0 0 0 0 0 0 0 0 0 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X Erin Finn DIRECTOR OF FINANCE 7818639660 1010 WALTHAM STREET LEXINGTON MA 02421 JAMES M FREEHLING 40.00 X X 237615 0 31512 Ralph Dunham 1.00 X X 0 0 0 Burt M Perlmutter MD 1.00 X X 0 0 0 G Neil Harper 1.00 X X 0 0 0 Norman P Cohen 1.00 X 0 0 0 Gretchen Annese 1.00 X 0 0 0 Robert Cohen 1.00 X 0 0 0 Gerald Dinneen 1.00 X 0 0 0 Morris Dratch MD 1.00 X 0 0 0 Marilyn Dunn 1.00 X 0 0 0 Harry G Foden 1.00 X 0 0 0 Sherry Gordon 1.00 X 0 0 0 Gerald W Howell 1.00 X 0 0 0 Alan H Katz Esq 1.00 X 0 0 0 Jamie Katz 1.00 X 0 0 0 Joan Keenan 1.00 X 0 0 0 Walter Leutz PhD 1.00 X 0 0 0 Gerald L McLeod 1.00 X 0 0 0 Natalie H Riffin 1.00 X 0 0 0 Eric Schwartz 1.00 X 0 0 0 F David Wells 1.00 X 0 0 0 SUE KIRKPATRICK 40.00 X 135359 0 13413 Cathleen Woodward 40.00 X 117226 0 5749 Linda Robillard 40.00 X 106824 0 19983 Diana Zampell 40.00 X 100859 0 11087 697883 0 81744 5 0 1 0 CACCAVARO CONSTRUCTION INC 67 Smith Place Unit 3 Cambridge MA 02138 contractor 955210 HERITAGE HEALTHCARE SERVICES INC 1009 Reservior Ave Cranston RI 029105134 cleaning services 790916 TREMBLAY BROTHERS FLOORING INC 65 INDUSTRIAL WAY UNIT D WILMINGTON MA 01887 contractor 240213 EASTER SEALS MASSACHUSETTS 484 Main Street Worchester MA 01608 therapy 239379 SECURITAS SECURITY SERVICES USA INC P O BOX 403412 Atlanta GA 30301 security 201207 9 56334 56334 RESIDENT REVENUE 623000 17926583 17747086 179497 HEALTH CENTER REVENUE 623000 2711149 2681228 29921 20637732 530767 530767 17638 17638 17638 17638 157013 -157013 -157013 -157013 95105 83806 11299 11299 Application Fees 623000 25450 25450 Other Revnue 623000 2019 2019 27469 21124226 20428314 0 639578 525331 525331 6010844 5512077 498767 169837 143227 26610 986616 832031 154585 475859 407307 68552 20591 20591 71383 71383 567281 384658 182623 35124 35124 537630 473948 63682 2090163 2090163 16619 11356 5263 487565 487565 3228900 3228900 345421 345421 Housekeeping & Laundry 979488 979488 Food 974201 974201 Grounds and Security 759197 759197 Equipment rental 182674 58399 124275 Resident Activity 126582 126582 233770 83686 150084 18825076 16552785 2272291 0 5009513 6461036 547003 519015 21726 19378 1499001 1391193 95091394 32420250 63990664 62671144 32959102 38225148 122778 24496 104149787 109311410 1354033 1126704 84377042 86659238 20346700 19309191 1151240 1631700 107229015 108726833 X -3430689 133490 351461 451087 -3079228 584577 104149787 109311410 X 0 1 1 X 0 X 6640 66695 120500 53851 56834 304520 13100330 16533139 18406657 20235660 20428314 88704100 13106970 16599834 18527157 20289511 20485148 89008620 0 0 0 89008620 1031577 910815 1195592 697107 548405 4383496 1031577 910815 1195592 697107 548405 4383496 18848 761662 20421 22216 26969 850116 14157395 18272311 19743170 21008834 21060522 94242232 0.94450 0.92410 0.04650 0.05890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2974158 2974158 71554633 26102599 45452034 3450148 1728527 1721621 17112455 4589124 12523331 62671144 estimated liability for refunds of advance fees 1631700 1631700 21124226 18825076 2299150 1364656 1364656 3663806 23115277 1364656 626395 1991051 21124226 0 21124226 19451471 626395 626395 18825076 0 18825076 Part X: Description of Uncertain Tax Positions Under FIN 48: Brookhaven has been granted exempt status relative to federal and state corporate income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state codes. Brookhaven follows the guidance in the income tax standard regarding the recognition and measurement of uncertain tax positions. The guidance clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. The guidance further prescribes recognition and measurement of tax provisions taken or expected to be taken on a tax return that are not certain to be realized. The application of this standard has no impact on Brookhaven's financial statements. Brookhaven's tax returns are subject to review and examination by federal and state authorities. The tax returns for the years 2007 to 2009 are open to examination by federal and state authorities. Part XII, Line 2d - Other Adjustments: RECLASSIFICATION OF UNRESTRICTED NET ASSETS FOR MATCHING GIFT: 50000. Net Assets Released from Restrictions: 12701. Cost of Goods Sold (Presented Against Gross Sales of Inventory): 83806. Reclass loss on Disposal of Other Assets: 157013. reclass Shortfall of Investment Revenue over spending formula: 322875. Part XIII, Line 2d - Other Adjustments: Net assETS RELEASED FROM RESTRICTIONS: 12701. RECLASSIFICATION OF UNRESTRICTED NET ASSETS FOR MATCHING GIFT: 50000. Loss ON DISPOSAL OF OTHER ASSETS: 157013. reclass Shortfall of Investment Revenue over spending formula: 322875. Cost of Goods Soold (Included as direct expense on statement of revenue): 83806. X X X X X 0 1 0 0 0 0 0 0 0 JAMES M FREEHLING 237615 0 0 0 0 0 8644 0 22868 0 269127 0 0 0 Massachusetts Development Finance Agency 043431814 57583RAGO 2005-03-23 23722973 To construct a senior living facility and refinance old debt. 0 0 23722973 8334254 15156574 232145 2005 1 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 Form 990, Part VI, Section B, line 11 The 990 was reviewed by the Organization's Board of Directors prior to being submitted to the internal revenue service. Form 990, Part VI, Section B, line 12c The policy & procedure on conflicts of interest and disclosure of certain interests covers all trustees. All new trustees are required to review this policy and procedure and acknowledge in writing that they have done so. Annually, all trustees are required to review the conflict of interest policy and complete a disclosure form identifying any situation he/she believes could give rise to a conflict. The Board Chair will be informed of all disclosed potential conflicts. Prior to any Board/Committee action on a contract or transaction involving a conflict of interest, a trustee having a conflict of interest shall disclose all facts material to the conflict to the Board Chair who shall determine whether a conflict of interest exists. Trustees with a conflict of interest will not participate in or be permitted to hear the board/committee's discussion of the matter except to disclose material facts and to respond to questions; if a vote is involved, the trustee shall not vote and shall not be present in the room when the vote is taken. Responsible persons who are not members of the Board or who have a conflict of interest with respect to a contract or transaction that is not the subject of Board/Committee action, shall disclose any conflict of interest to the chair. The Responsible person shall refrain from any action that may affect the organization's participation in such contract or transaction. Form 990, Part VI, Section B, line 15 Brookhaven's Executive Compensation Committee of the Board of Trustees engaged an independent consultant to conduct a survey of 13 CCRC's with similar revenue to determine pay and benefits for the President/CEO. The President/CEO also presented a self evaluation of his performance to the Committee. The Executive Compensation Committee deliberated and recommended a salary adjustment for the President/CEO to the full Board of Trustees who voted to accept the recommendation. Brookhaven's Executive Compensation Committee of the Board of Trustees engaged an independent consultant to conduct a survey of 13 CCRC's with similar revenue to determine pay and benefits for the SVP/CFO and VP/Human Resources. The President/CEO performed a performance assessment of the SVP/CFO and VP/HR and recommended a salary adjustment for these positions based on the survey data and performance assessment. The recommendation and survey data was shared with the Executive Compensation Committee and the full Board of Trustees. Form 990, Part VI, Section C, line 19 Audited financial statements are maintained in a public room. Residents receive a copy yearly. Audited financial statements are uploaded to the Emma Website for the public. Form 990, Part XI, LIne 2C This process has not changed from the prior year.