2011-08-12T10:20:20-04:00 2010-09-30 ERNST & YOUNG US LLP 75 BEATTIE PLACE SUITE 800 GREENVILLE SC 29601 990 2009-10-01 042104298 Hebrew Rehabilitation Center HEBR 6173638000 1200 CENTRE STREET BOSTON MA 02131 JAMES D HART 2011-08-12 8462425740 2009 2016-02-24 21:20:13Z Len Fishman 1200 CENTRE ST BOSTON MA 02131 113593644 false X www.hebrewseniorlife.org X 1953 MA TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. 18 16 1753 60 1402462 -17042 10360423 8598111 96739753 102644131 1141278 663355 7149884 1688047 115391338 113593644 0 0 0 0 73764346 85124560 0 0 0 39982596 40147695 113746942 125272255 1644396 -11678611 42565768 44817605 59803000 74679030 -17237232 -29861425 IN THE SPIRIT OF THE FIFTH COMMANDMENT, AS ILLUMINATED BY THE TRADITIONS OF THE JEWISH PEOPLE, OUR MISSION IS TO HONOR OUR ELDERS, BY RESPECTING AND PROMOTING THEIR INDEPENDENCE, SPIRITUAL VIGOR, DIGNITY AND CHOICE, AND BY RECOGNIZING THAT THEY ARE A RESOURCE TO BE CHERISHED. AS PART OF OUR MISSION, WE ACCEPT SPECIAL RESPONSIBILITY FOR THE FRAILEST AND NEEDIEST MEMBERS OF OUR COMMUNITY WHO ARE MOST DEPENDENT ON OUR CARE. EVERYTHING WE DO FLOWS FROM THESE TENETS AND IS FURTHER INSPIRED BY THE DUTY OF TIKKUN OLAM-TO HEAL THE WORLD. WE SEEK TO FULFILL THIS MISSION BY: * PROVIDING A COMPLETE AND INTEGRATED SPECTRUM OF THE HIGHEST QUALITY HEALTH CARE AND HOUSING FACILITIES AND SERVICES FOR SENIORS * CONDUCTING MEDICAL AND SOCIAL GERONTOLOGICAL RESEARCH TO IMPROVE SENIORS' HEALTH AND QUALITY OF LIFE * TEACHING FUTURE GENERATIONS OF HEALTH CARE PROFESSIONALS * ADVOCATING FOR POLICIES AND PROGRAMS THAT BENEFIT SENIORS AND THEIR FAMILIES * PROVIDING NATIONAL AND INTERNATIONAL LEADERSHIP IN THE false false 100331168 93538354 Hebrew Rehabilitation Center (HRC) in Roslindale is Hebrew SeniorLife's flagship health-care facility and is known nationally as a leading provider of geriatric health-care services. Licensed as a chronic care hospital, HRC's full-time staff of primary care geriatricians and nurse practitioners are some of the finest geriatrics specialists in the Greater Boston area. Most staff physicians also hold faculty appointments at Harvard Medical School. Long Term Care HRC provides 405 beds of long-term care in Boston and 220 long-term care beds at the Gloria Adelson Field Health Center at NewBridge on the Charles in Dedham for a total of 625 long-term care beds. Post-Acute Care The Medical Acute Care Unit at Hebrew Rehabilitation Center in Boston offers 46 beds for extended medical and rehabilitative care for seniors with complex medical conditions. The Recuperative Services Unit in Boston provides 50 beds for short-term, post-acute care in a skilled nursing setting. Outpatient Clinics Hebrew Rehabilitation Center's Outpatient Services is a Boston health clinic that offers a wide range of medical services for seniors including treatment for conditions such as hearing loss, memory disorders, osteoporosis, rehabilitation and wound care. Patients are treated by experts who understand the unique health needs of older adults. All of the health clinics within Outpatient Services offer the high-quality specialized care for Boston seniors. Adult Day Health HRC has over 15 years of experience caring for seniors in an adult daycare center setting. We provide a great day for seniors at two sites - HRC in Roslindale and Jewish Community Housing for the Elderly (JCHE) in Brighton. We serve elders of all backgrounds and faiths and provide bilingual services for Russian-speaking individuals at both sites. Nursing, social work, and therapeutic recreation professionals staff HRC's adult day health programs. Physical, occupational and speech therapists provide treatment as needed when prescribed by a physician. Program assistants provide personal care and help with all aspects of the daily routine. There is a minimum of one staff member to six participants. The staff work as an interdisciplinary team to make sure that the participants receive attention to all aspects of their lives. During the year ended September 30, 2010, Hebrew Rehabilitation Center served an average of 694 residents per day. 9793336 9463122 The Institute for Aging Research seeks to transform the human experience of aging by ensuring a life of health, dignity and productivity into advanced age. Institute researchers conduct studies that discover the mechanisms of age-related disease and disability; lead to the prevention, treatment and cure of disease; advance the standard of care for older people; and inform public decision-making. The Institute is internationally known as a leader in medical and non-disease-related aging research. It has a $60 million grant portfolio, with more than 70 research grants and 18 full-time research investigators. Researchers at the Institute conduct studies on the aging process and age-related conditions, including: Hip fractures - researchers are studying this growing public health problem, as well as preventive measures to reduce the incidence of hip fractures. Exercise - groundbreaking research at the Institute more than a decade ago established the benefits of weight training for even very old seniors. Falls - researchers are studying why many older people fall and whether muscle strengthening or biofeedback can help prevent this dangerous problem. Osteoporosis - researchers conduct ongoing studies that identify risk factors and develop new treatments, including drugs and other therapies. Alzheimer's disease and other dementias - researchers are investigating risk factors for cognitive decline and methods to ameliorate and manage the conditions. 1617770 1330701 111742274 true false false true false false false true false true false true false false false false false false false false true false false true true false false false false false false false false false true false false false false false true true false false true 154 0 true 1753 true true true false false false false false false false 18 16 true false false false true true true true true false false true true true true true true true true false MA X KATHERINE A HOWARD 6179715766 1200 CENTRE ST BOSTON MA 02131 HAROLD G KOTLER 1.0 X 0 0 0 HARRIS BERMAN 1.0 X 0 0 0 BRUCE BULLEN 1.0 X 0 0 0 JAMES CARRIS 1.0 X 0 0 0 STEVEN FLIER MD 1.0 X 0 0 0 DAVID FRIEDMAN 1.0 X 0 0 0 PETER GORDON 1.0 X 0 0 0 ANDREW JAFFE 1.0 X 0 0 0 NEIL KRUG 1.0 X 0 0 0 CAROL LOBRON 1.0 X 0 0 0 HINDA MARCUS 1.0 X 0 0 0 JULIE ROSEN 1.0 X 0 0 0 GILDA SLIFKA 1.0 X 0 0 0 LEE SHULMAN 1.0 X 0 0 0 JUDITH SLOVIN 1.0 X 0 0 0 JAY L WEBBER 1.0 X X 0 0 0 LYNNE L WOLF 1.0 X 0 0 0 HOWARD COHEN ex-officio 1.0 X 0 0 0 Len Fishman 50.0 X 0 643365 21978 Lou Woolf 50.0 X 0 88999 2679 Jim Hart 50.0 X 0 37694 0 Fred Leathers 50.0 X 0 178107 22717 Alessandra De Vaca 50.0 X 0 199306 20520 Pat Leddy 50.0 X 233268 0 2676 Lewis Lipsitz 50.0 X 305135 0 16451 Sharon K Inouye 50.0 X 302400 0 9930 Robert J Schreiber 50.0 X 287653 0 35524 Jerome Slate 50.0 X 243687 0 142 Douglas P Kiel 50.0 X 206689 0 19984 Murray May 0.0 X 493757 0 0 Carl Zack 0.0 X 261921 0 20092 2334510 1147471 172693 61 true true false CROTHALL HEALTHCARE INC A00331 955 CHESTERBROOK BLVD SUITE 300 WAYNE PA 19087 Housekeeping SRVCS 1808213 Beth Israel Deaconess Med Center 330 Brookline Ave BOSTON MA 02215 Research & Med Svcs 1091379 Fraser Engineering 65 Court St BOSTON MA 02458 Maintenance services 881203 Securitas Security Services One Harbor St BOSTON MA 02210 Security services 816937 CARITAS MEDICAL LABORATORIES 909 SUMNER STREET STOUGHTON MA 02072 Laboratory services 814738 40 7458192 1139919 8598111 Patient Service Revenues 623000 99040336 99040336 Other Research grants and contracts 541700 1734931 1734931 1868863 466401 1402462 102644131 663355 663355 0 0 0 0 0 0 Other revenues 900099 1688047 1688047 1688047 113593644 102929715 1402462 663355 0 0 0 0 235000 235000 0 69191747 66510077 2681670 1948112 1739799 208313 7757310 7219225 538085 5992391 5351619 640772 5044247 5044247 152828 79694 73134 140095 140095 0 0 4423 4423 0 846697 846697 459562 295280 164282 1099673 982084 117589 0 2369096 2158640 210456 331308 313010 18298 0 0 246000 218912 27088 0 3724361 3326112 398249 742751 295069 447682 Supplies 5591976 5843888 -251912 MISCELLANEOUS 5005682 4490204 515478 EQUIPMENT RENTAL AND MAINT 3669726 3559824 109902 BAD DEBT EXPENSE 1087442 1087442 RESEARCH 2887641 2887641 6744187 5379331 1364856 125272255 111742274 13529981 0 5359962 76003 735008 12935140 18630731 983160 1974531 1894515 107785793 87999372 19266067 19786421 2352721 2388711 353000 0 324347 323056 42565768 44817605 14688865 17478133 1253743 696521 15341238 13419630 389151 302980 3043592 0 1524806 25086411 41256960 59803000 74679030 X -26632189 -39580117 8265568 8589303 1129389 1129389 -17237232 -29861425 42565768 44817605 X false true true X true true X false false false false false true 8378 false false false 8378 false LOBBYING ACTIVITY EXPLANATION PART II-B, LINE 1F HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $8,378 WAS USED FOR LOBBYING FOR ELDER CARE. NATIONAL ASSOCIATION FOR HOME CARE & HOSPICE $883 AAHSA/MASS AGING 7,494 false true 202364 202364 55425804 48043593 7382211 49437903 38821653 10616250 2719722 1134126 1585596 19786421 Parent Investment Pool 1910845 F Cash Equivalent - Debt escrow 477866 F 2388711 0 Pension Obligation 23144515 Due to affiliates 17678286 Interest rate swap liability 95761 Asset retirement obligation 338398 41256960 FIN 48 DISCLOSURE SCH D PART X, Line 2 THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO FIN48. ESCROW ACCOUNT LIABILITY SCH D PART IV AND PART X LINE 21 DEPOSITS CONSIST OF FUNDS HELD FOR RESIDENTS FOR THEIR PERSONAL USE. IT IS REFERRED TO AS THE RESIDENTS' BANK, AS ALLOWED BY MEDICAID. EACH MONTH, $75 FROM A RESIDENT'S SOCIAL SECURITY PAYMENT WILL GO TO THE RESIDENTS' BANK FOR HIS/HER PERSONAL USE. THE REMAINDER GOES TO PAY FOR HIS/HER CARE. true true X true X true X true false true true 31151 31151 0.00030 77586578 62827965 14758613 0.11880 77617729 62827965 14789764 0.11910 1456565 280636 1175929 0.00950 290929 290929 0.00230 12691124 9479965 3211159 0.02590 11221297 11221297 0.09030 25659915 9760601 15899314 0.12800 103277644 72588566 30689078 0.24710 523995 523995 0.00420 523995 523995 0.00420 true 1087442 0 6800300 4697374 2102926 true true Hebrew Rehabilitation Center

1200 Centre Street Boston MA 02131

X X X X SEE PART VI DISCLOSURE NA HRC's annual community benefits reports is prepared using the name of the parent corporation, Hebrew SeniorLife. The costing methodology used is based primarily on the standard cost accounting methods of the Massachusetts state DHCFP-403 Cost Report for FY10 which follows the standard Medicare cost accounting principles of the Medicare Cost Report. To cost some specific programs, a Cost to Charge ratio specific to each program was developed. The reported subsidized health services include costs of HRC's physician clinics, which operate at small volume at the Roslindale facility and at larger volume at HRC's satellite facility in Dedham, where the outpatient clinic opened in 2009. These are hospital-based clinics utilizing HRC-employed physicians and nurse practitioners, with direct costs in FY10 of $582,552. Other subsidized health services were for HRC's Adult Day Care, Outpatient Rehab, and Recuperative Services Unit programs. Bad Debt provision expense of $966,142 was included in 990 Part IX line 25 column A and was excluded for purpose of calculating percentage in this column. HRC's financial statement footnotes do not contain a footnote describing bad debt expense. HRC's overall Cost to Charge ratio of 1.12 was used to adjust to cost. (3,972,006) is HRC's true Medicare shortfall. Part of this shortfall ($2.7M of it) is reported in the Subsidized Health Services line (Part I line 7g). The reconciliation below to line 7 includes an adjustment needed because the Medicare Cost Report method for computing Medicare allowable costs understates HRC's true costs (the Medicare Cost Report pools routine costs for HRC's LTC and MACU (acute level) services, making allowable costs appear low for the MACU Part A service). (3,972,006) is HRC's true Medicare shortfall. To reconcile to the Medicare Cost Report and to Part III line 7: add 3,659,900 MACU allowable cost adjustment (see above) due to cost report methodology add 1,081,999 Outpatient and Physician fee loss - reported in Subsidized Health Services add 1,584,494 SNF loss - reported in Subsidized Health Services less (251,461) SNF timing of payments - not true shortfall Equals 2,102,926 as shown on Part III line 7 Patients who are found to be eligible for assistance through MassHealth or other program are not pursued through collection efforts but rather are assisted with the MassHealth application and eligibility process through to completion. NA Hebrew Rehabilitation Center (HRC) is a 725-bed licensed long term care hospital operating a facility in the Roslindale section of Boston, MA with 505 beds and a satellite facility with 220 beds in Dedham, MA (the NewBridge Health Care Center, on the campus of NewBridge on the Charles). HRC is sponsored by Hebrew SeniorLife (HSL), a regional and emerging national thought leader in senior health care, housing, research and teaching. HRC is the only geriatric specialist affiliated with Harvard Medical School. HRC provides a continuum of care to the senior community, focusing on the most frail and needy of the local senior population. Services provided by HRC include long term care, medical acute care, post-acute rehabilitative services, outpatient clinic, and adult day care. In order to proactively address the health needs of the rapidly growing senior population, Hebrew SeniorLife (the parent company) in 2001 put in place a plan that led to reaching deep into the community to understand and find ways to prevent chronic disease, establish a home health-care service, expand our senior housing with health-care supports, expand post-acute care, actively reduce long-term care (LTC) beds, and dedicate HRC to a new model of LTC. HRC and HSL continue to assess and to develop programs based on the needs of seniors in our community through continuous and regular research (focus groups and surveys) aimed at consumers in our service area, including seniors and adult children, and to cultivate professional relationships with influencers such as geriatric care managers, hospital-based case managers; estate and elder law professionals and clergy among others. HRC leadership cultivate partnerships with tertiary hospitals in the Greater Boston area to explore ways that older patients may be better served in hospital settings, including direct admission to our post-acute units, bypassing emergency care in acute-care hospitals, which are not always the best settings for treating elderly patients. HRC benefits from the wealth of information offered by research studies conducted by HRC's Harvard-affiliated and HSL-sponsored Institute for Aging Research. Institute findings help HRC providers gain exceptional insight into the special health-care needs of older adults. All patients admitted to Hebrew Rehabilitation Center are counseled by an admissions coordinator about services rendered, billing procedures, patient rights, and responsibilities and eligibility as required by guidelines established by Medicare and Medicaid and the Department of Public Health in the Commonwealth of Massachusetts. In addition to the admissions coordinator, a fiscal agent for HRC also provides education on eligibility under federal, state and local programs. All admissions documentation is signed by the patient or responsible party on behalf of the patient and a copy of these documents is provided at the time of sign in. HRC has been providing financial assistance scholarships to selected adult day care participants since August 1999, covering the costs of transportation and the daily services including HRC's exercise program Get Up and Go. The scholarships have been essential to those participants who cannot afford to pay privately, but who do not qualify for MassHealth or other financial subsidies (given that the services are not covered by Medicare or private health insurance plans). HRC, in Boston and at the satellite Health Care Center at the NewBridge on the Charles campus in Dedham, provides long-term care; post-acute care, including rehabilitative and hospital-level care; specialized geriatric out-patient services; home health care (through an HSL affiliate); and adult day health care to a primarily senior population (65+) in the Greater Boston area. HRC provides health-care services to all without regard to race, religion, color, national origin, gender, sexual orientation, marital status, political persuasion, or qualified handicap. The $523K is comprised of HRC's Professional Development programs, Scholarship programs, Career Development programs, and our Employee Help program. The Professional Development program provides training internally to our own employees who wish to pursue careers in nursing, as part of our workforce development. HSL also pays costs for onsite remedial classes of math, ESOL, and reading for our employees. An outside vendor (JVS) provides classes for 10 months of every year with the students meeting 2 times per week for 2 hours each class. HSL pays for one hour of release time each class and the employee attends one hour on their own time. There are progress reports and these classes help prepare employees to pass the College Placement Test (CPT) so they are able to move on to the LPN program or to degree programs. HRC serves as a primary training facility across a number of health-care disciplines for academic institutions in the Greater Boston area, including Harvard Medical School. There are full tuition and fee scholarships for selected University of Massachusetts/Boston nursing students who are interested in the field of Geriatrics. These are funds given to Junior and Senior nursing students who commit to working at HSL upon graduation and after passing their boards. HRC's volunteer office SummerWorks Program in partnership with Action for Boston Community Development (ABCD), provides high school students with summertime work experience in the Active Living Program. This initiative provides these students with training and hands-on experience in geriatrics in a health care setting. Though no cost was identified for this Coalition-Building activity, HRC is actively involved in the Multicultural Coalition on Aging (MCA), and organizes and hosts the coalition. The MCA is comprised of approximately 80 non-profit community organizations serving seniors who have cultural and linguistic barriers to health-care information. The MCA has sponsored 9 bi-annual health and wellness conferences in which the curriculum is delivered in 10 different languages: English, Creole, Haitian Creole, Spanish, Portuguese, Vietnamese, Chinese, Cambodian, Russian, and Sub-Saharan African. These conferences usually serve about 350 seniors and are sponsored through the MCA member organizations. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II. HRC contributed to the economic development of its local economy through construction of the NewBridge on the Charles (NBOC) campus where HRC-NewBridge opened its satellite Health Care Center facility operated by HRC in late fall 2009. The NBOC project provided approximately 700 jobs over a two-year period during the construction phase. NBOC was constructed using green technology. Facilities on the NewBridge campus are supplied with high-efficiency heating and cooling from 400 geothermal wells. The site design also includes a 170,000 gallon water harvesting system that provides water for irrigation. One hundred acres of the 162-acre NewBridge campus were preserved as permanent open space, forming a natural buffer around the buildings, and more than 1,800 trees were planted across the campus to replace those lost during the construction process. With the opening of NBOC more than 800 new jobs were created. Hebrew Rehabilitation Center contributes to the community in a number of ways. The Development Department-sponsored Mitzvah Program distributes meals and celebration packages three times a year to 1,800 - 2,000 homebound or isolated seniors throughout the Greater Boston area, ranging in age from 70 to 106 years old. Most would be described as low income. In addition to the packages, the program also provides the seniors with an opportunity to visit with volunteers who make the deliveries. In many ways, these visits are as important as the food...they give the seniors a connection to the larger community. HRC also provides Kosher meals to Combined Jewish Philanthropies and Springwell as part of their Meals on Wheels program. From Pittsfield in Western Massachusetts to the Cape and the Islands, Massachusetts seniors are learning to take control of their own health as a result of wellness programs offered by HRC's Department of Medicine. These programs are designed to help seniors understand their potential to maintain physical and social vitality. Programs offered to seniors include Healthy Eating for Successful Living in Older Adults, A Matter of Balance, Chronic Disease Self-Management, Diabetes Self-Management, Fit For Your Life Exercise, and The Arthritis Foundation Exercise Program. All programs are evidence-based. As a result, free wellness programs offered in 80 Massachusetts communities have helped more than 3,800 seniors take a more active role in promoting their own good health. HRC is part of Hebrew SeniorLife. HSL's coordinated system of care is based on the premise that research, training of geriatrics health-care professionals, housing and health care must be integrated in such a way to promote independence for all adults as they age. Affiliates include senior supportive housing helping to keep seniors independent in their homes, and home health care services to help seniors return and stay home after a hospitalization. HRC affiliate Jack Satter House, a supportive housing community for 300 low-income seniors in Revere, received a $3.9 million grant from the U.S. Department of Housing and Urban Development (HUD) as part of its Green Retrofit Program for Multifamily Housing. The grant funds green retrofit improvements that will produce substantial annual utility savings and other environmental benefits. Jack Satter House also implemented a Green Operating and Maintenance Plan including recycling of resident waste and construction waste, use of green certified cleaning and construction products and an integrated pest management plan, and resident and staff training in green practices and procedures. As noted, HSL and its affiliates engaged in major physical and economic development with environmental benefits through development of the NewBridge on the Charles (NBOC) campus where HRC-NewBridge opened its satellite Health Care Center facility operated by HRC in late fall 2009. The NBOC project provided approximately 700 jobs over a two-year period during the construction phase. NBOC was constructed using green technology. Facilities on the NewBridge campus are supplied with high-efficiency heating and cooling from 400 geothermal wells. The site design also includes a 170,000 gallon water harvesting system that provides water for irrigation. One hundred acres of the 162-acre NewBridge campus were preserved as permanent open space, forming a natural buffer around the buildings, and more than 1,800 trees were planted across the campus to replace those lost during the construction process. With the opening of NBOC more than 800 new jobs were created. HSL is working to chart the course for senior life. Through our unparalleled combination of experience, optimism, vision and determination, we are working to improve the quality of life for people as they age and dispelling the notion that growing old has to mean growing frail. true true false false false false false false false Len Fishman 0 535089 0 0 0 108276 0 9100 0 12878 0 665343 0 0 Alessandra De Vaca 0 199306 0 0 0 0 0 7382 0 13138 0 219826 0 0 Fred Leathers 0 178107 0 0 0 0 0 9100 0 13617 0 200824 0 0 Murray May 0 0 0 0 493757 0 0 0 0 0 493757 0 0 0 Pat Leddy 233268 0 0 0 0 0 1615 0 1061 0 235944 0 0 0 Carl Zack 261921 0 0 0 0 0 8582 0 11510 0 282013 0 0 0 Lewis Lipsitz 305135 0 0 0 0 0 9100 0 7351 0 321586 0 0 0 Sharon K Inouye 302400 0 0 0 0 0 9100 0 830 0 312330 0 0 0 Robert J Schreiber 287653 0 0 0 0 0 21250 0 14274 0 323177 0 0 Jerome Slate 243687 0 0 0 0 0 0 0 142 0 243829 0 0 0 Douglas P Kiel 206689 0 0 0 0 0 8235 0 11749 0 226673 0 0 0 Supplemental Compensation Information Schedule J, Part III 4a. Severance payments to Carl Zack. CY 2009: $80,423.60 4b. Close out of SERP reported on W-2 for Maurice I May: $490,010. 4b. Employer contribution to SERP benefitting Dr. Robert Schreiber: $12,150 MA Health and Educational Facilities Authority 042456011 57586CM93 2007-11-29 14830000 SEE SCHEDULE O false false MA HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 042456011 2006-04-01 1500000 SEE SCHEDULE O false false 14830000 14439978 390022 2007 true true true true 1500000 1500000 false false true false false false false false 0.00000 0.00000 0.00000 true false false false false false 0.00000 0.00000 0.00000 false false true true Bank of America 3.1 false false false false false false false false false RODMAN INSURANCE AGENCY SEE SCH O 380896 INSURANCE false KROKIDAS BLUESTEIN LLP SEE SCH O 94161 LEGAL SERVICES false OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE RELATIONSHIPS Form 990, Part VI, Question 2 Director Myer Alperin is the father of HSL Co-Chair and Director Thomas Alperin Director Leon Shulman is the father of Steven Shulman who is a Director of the five Housing affiliates of HSL. Director Gilda Slifka is the wife of Andrew Slifka, Chair for Life of HSL. DESCRIPTION OF CLASSES OF MEMBERS OR STOCKHOLDERS Form 990, Part VI, Question 6 HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF HEBREW REHABILITATION CENTER, INC. AND PROVIDES MANAGEMENT OVERSIGHT AND FUNDRAISING SERVICES TO HRC AND TO ITS OTHER AFFILIATES. THE Hebrew SeniorLife BOARD ELECTS THE MEMBERS OF THE HRC BOARD OF DIRECTORS. MEMBERS WHO MAY ELECT ONE OR MORE OF THE GOVERNING BODY FORM 990, PART VI, QUESTION 7A THE HEBREW SENIORLIFE BOARD ELECTS THE MEMBERS OF THE HEBREW REHABILITATION CENTER BOARD OF DIRECTORS. DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBER FORM 990, PART VI, QUESTION 7B DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HEBREW SENIORLIFE'S BOARD OF TRUSTEES. DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, QUESTION 11 PREPARATION OF THE FORMS 990 AND 990T BEGIN INTERNALLY WITH HEBREW REHABILITATION CENTER STAFF AND ERNST & YOUNG PREPARES THE FORMS WITH INPUT PROVIDED BY HEBREW REHABILITATION CENTER. ALL FORMS 990 AND 990T OF THE AFFILIATES OF HEBREW SENIORLIFE, INC. (HSL IS THE SOLE CORPORATE MEMBER OF EACH AFFILIATE) WILL BE REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE OF HEBREW SENIORLIFE, INC. SUBSEQUENT TO SUCH REVIEW AND PRIOR TO FILING COPIES WILL BE PROVIDED TO THE APPROPRIATE GOVERNING BOARD OF DIRECTORS FOR EACH AFFILIATE. THE GOVERNING BOARDS WILL HAVE 5 DAYS TIME IN WHICH TO REVIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C THE CONFLICTS OF INTEREST POLICY IS RIGOROUSLY MONITORED BY THE CONFLICTS REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. THIS INVOLVES ANNUALLY MAILING A CONFLICTS DISCLOSURE FORM TO ALL MEMBERS OF THE BOARD OF DIRECTORS, BOARD COMMITTEES AND SENIOR MANAGEMENT. IN FISCAL 2010 THIS COMMITTEE MET TWICE TO REVIEW SIGNED DISCLOSURE FORMS, IDENTIFY POTENTIAL CONFLICTS AS SPECIFIED IN HEBREW SENIORLIFE'S CONFLICT OF INTEREST POLICY, AND MAKE RECOMMENDATIONS TO THE BOARD. THE HEBREW SENIORLIFE BOARD REVIEWED AND VOTED ON THE RECOMMENDATIONS OF THE COMMITTEE. SPECIFIC RECOMMENDATIONS TO AVOID OR MITIGATE CONFLICTS INCLUDED ASSURING THAT THE A MEMBER WOULD HAVE NO INFLUENCE ON A DECISION TO USE A PARTICULAR VENDOR, SUCH AS HEALTH INSURANCE OR BANKING RELATIONSHIPS, AND RECOMMENDATIONS FOR A COMPETITIVE BID PROCESS. PROCESS USED FOR DETERMINING CEO COMPENSATION FORM 990, PART VI, QUESTION 15A THE COMPENSATION OF THE CEO HAS BEEN REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE WITH FURTHER APPROVAL OF THE EXECUTIVE COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE; COMPENSATION OF THE CEO IS PAID BY HEBREW SENIORLIFE. THE BOARD OF HEBREW REHABILITATION CENTER HAS DELEGATED THIS COMPENSATION REVIEW PROCESS TO THE BOARD AND COMMITTEES OF HEBREW SENIORLIFE. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS ASSISTED WITH THAT REVIEW. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. OTHER HIGHLY COMPENSATED EMPLOYEES' SALARIES ARE PERIODICALLY REVIEWED BY HUMAN RESOURCES, ESPECIALLY WITH REGARD TO NEW HIRES, TO ENSURE THAT SALARIES ARE REASONABLE COMPARED TO COMPARABLE POSITIONS IN THE BOSTON AREA. PROCESS USED FOR DETERMINING OTHER OFFICER OR KEY EMPLOYEE COMPENSATION FORM 990, PART VI, QUESTION 15B COMPENSATION REVIEW AND APPROVAL PROCEDURES, SIMILAR TO THOSE USED FOR THE COMPENSATION OF THE CEO, WERE IN PLACE FOR THE COMPENSATION OF THE CFO OF HEBREW REHABILITATION CENTER; THE CFO IS COMPENSATED DIRECTLY BY HEBREW SENIORLIFE. THE COMPENSATION HAS BEEN REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE WITH THE FURTHER APPROVAL OF THE EXECUTIVE COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE. THE BOARD OF HEBREW REHABILITATION CENTER HAS DELEGATED THIS COMPENSATION REVIEW PROCESS TO THE BOARD AND COMMITTEES OF HEBREW SENIORLIFE. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS ASSISTED WITH THAT REVIEW. DOCUMENATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, QUESTION 19 TAX RETURNS ARE AVAILABLE ON GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMM OF MASS WEBSITE. THESE AND CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HRC AT 1200 CENTRE ST. BOSTON, MA 02131. WE HAVE ALSO RESPONDED TO TELEPHONE AND EMAIL REQUESTS FOR DOCUMENTS. DESCRIPTION OF BONDS SCHEDULE K, PART I Variable Rate Demand Revenue Bonds Hebrew Rehabilitation Center Issue Series D (2007). The Proceeds of the 2007 Bonds will be applied, together with other available moneys: (i) to advance refund $9,081,387 of the outstanding amount of the Authority Bonds, Hebrew Rehabilitation Center for Aged, Series C; (ii) to repay the Authority's outstanding Pool M Loan to the Institution of approximately $5,357,000; and (iii) to letter of credit fees and other costs of the 2007 Bonds. The Series D (2007) bonds were subject to a hedge arrangement with Bank of America, for a term of 3.1 years, ending December 2010. In April 2006, HRC entered into a master lease and sublease agreement of $1,500,00 between Bank of America Leasing & Capital, LLC and Massachusetts Health and Educational Facilities Authority to fund equipment and other capital acquisitions. The note carries an interest rate of 4.54% with monthly payments of $27,991 for 60 months. Under the term of the agreement, Bank of America Leasing & Capital LLC has a first lien on the equipment. BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCH L, PART IV LEE SHULMAN, DIRECTOR OF HRC, IS THE PARENT OF STEVEN M. SHULMAN, A PARTNER WITH RODMAN INSURANCE AGENCY WHICH PROVIDED $380,896 OF INSURANCE SERVICES TO HEBREW REHABILITATION CENTER. BRUCE BULLEN, DIRECTOR OF HRC, IS THE HUSBAND OF A PARTNER WITH KROKIDAS & BLUESTEIN LLP WHICH PROVIDED $94,161 OF LEGAL SERVICES TO HEBREW REHABILITATION CENTER. HEBREW SENIORLIFE INC 1200 CENTRE STREET BOSTON MA 02131 900183119 MGMT SERVICES MA 501(c)(3) 7 na HRCA SENIOR HOUSING INC 640 NORTH MAIN STREET RANDOLPH MA 02368 042765428 ELDER HOUSING MA 501(C)(3) 9 HSL CENTER COMMUNITIES OF BROOKLINE INC 100 CENTRE STREET BROOKLINE MA 02446 010569404 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 112-120 CENTRE 112-120 CENTRE STREET BROOKLINE MA 02446 030372998 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 1550 BEACON 1550 BEACON STREET BROOKLINE MA 02446 010569403 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA HOUSING FOR ELDERLY INC 420 REVERE BEACH BOULEVARD REVERE MA 02151 042543731 ELDER HOUSING MA 501(C)(3) 9 HSL NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON MA 02131 383707573 ELDERLY ACTY MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 108 CENTRE 1200 CENTRE STREET BOSTON MA 02131 810612222 ELDER HOUSING MA 501(C)(3) 9 HSL ORCHARD COVE INC ONE DEL POND DRIVE CANTON MA 02021 223080006 CONT. CARE MA 501(C)(3) 9 HSL false false false false true false false false true false false true false true false false false false Center Communities of Brookline n 85613 Orchard Cove Inc n 344399 Sater House n 104941 Fireman Community n 110557 Hebrew SeniorLife Inc i 150000 Hebrew SeniorLife Inc l 3940945 NewBridge on the Charles Inc j 717706 NewBridge on the Charles Inc p 1322521