NEWBRIDGE ON THE CHARLES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NEWBRIDGE ON THE CHARLES INC (EIN 38-3707573)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-08-06
- IRS object ID
- 202522189349301002
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-06T08:09:51+00:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Ridgefield Court | AddressLine1Txt |
| City | Asheville | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383707573 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Newbridge on the charles inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWB | BusinessNameControlTxt |
| Phone | 6173258000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 Centre Street | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02131 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Louis J Woolf | PersonNm |
| Person Title | President & CEO | PersonTitleTxt |
| Signature | 2025-08-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Amy Bibby | PreparerPersonNm |
| PTIN | P00445891 | PTIN |
| Phone | 8282542254 | PhoneNum |
| Preparation | 2025-08-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Louis J Woolf President & CEO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 Centre Street | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $61,385,691 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.hebrewseniorlife.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | To operate a continuing care retirement living that can enrich and enhance their lives, combined with safety and healthcare options. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 470 | TotalEmployeeCnt |
| Total Volunteers | 70 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $49,263,102 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $54,516,828 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,828,400 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,499,150 | CYInvestmentIncomeAmt |
| PY Other Revenue | $354,948 | PYOtherRevenueAmt |
| CY Other Revenue | $369,713 | CYOtherRevenueAmt |
| PY Total Revenue | $51,446,450 | PYTotalRevenueAmt |
| CY Total Revenue | $61,385,691 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,054,203 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,471,307 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $41,788,059 | PYOtherExpensesAmt |
| CY Other Expenses | $41,114,154 | CYOtherExpensesAmt |
| PY Total Expenses | $65,842,262 | PYTotalExpensesAmt |
| CY Total Expenses | $66,585,461 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$14,395,812 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,199,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $267,363,549 | TotalAssetsBOYAmt |
| Total Assets EOY | $257,198,323 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $487,019,941 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $477,633,895 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$219,656,392 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$220,435,572 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 seniors are a resource to be cherished. (Continued on Schedule O) | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $26,012,993 | ExpenseAmt |
| Revenue | $26,242,261 | RevenueAmt |
| Desc | INDEPENDENT LIVING WHEN MOVING TO NEWBRIDGE ON THE CHARLES, INC. (NBOC) RESIDENTS ENJOY THE FREEDOM FROM HOME OWNERSHIP, THE CONVENIENCE OF SERVICES AND AMENITITES, AND THE FLEXIBILITY TO ENJOY A WIDE RANGE OF ACTIVITIES. PERHAPS THE BIGGEST BENEFIT IS PEACE OF MIND THAT COMES WITH KNOWING THEY HAVE A FULL SPECTRUM OF HEALTH CARE SERVICES AND LIVING ACCOMODATIONS AS THEIR NEEDS CHANGE OVER TIME. THIS CONTINUUM OF CARE EXTENDS FROM INDEPENDENT LIVING TO ASSISTED LIVING, TO SKILLED REHABILITATIVE AND LONG-TERM NURSING CARE, ALL IN ONE COMMUNITY. A MEDICAL PRACTICE AS WELL AS HOME HEALTH CARE CENTER IS AVAILABLE ON THE CAMPUS. IN OUR HEALTH CARE CENTER, CARE IS PROVIDED FROM AN INTERDISCIPLINARY TEAM OF SPECIALISTS FROM HEBREW REHABILITATION CENTER (HRC)/HEBREW SENIORLIFE, INC. (HSL) AN INTERNATIONALLY RECOGNIZED LEADER IN GERIATRIC RESEARCH, TRAINING AND EDUCATION. THIS TEAM INCLUDES GERIATRICIANS/PHYSICIANS, GERIATRIC NURSE PRACTITIONERS, REHABILITATION SPECIALISTS, SOCIAL WORKERS, AND CERTIFIED NURSE ASSISTANTS, WORKING TOGETHER TO ENSURE AN INDIVIDUAL'S CARE PLAN IS COMPREHENSIVE AND SEAMLESS. AT NEWBRIDGE ON THE CHARLES (NBOC), IT'S ALL ABOUT BUILDING A LIFESTYLE THAT BEST SUITS YOUR PREFERENCES AND NEEDS. FOR EXAMPLE, IF ONE SPOUSE REQUIRES ASSISTANCE WITH DAILY LIVING WHILE THE OTHER IS INDEPENDENT, OR, IF BOTH WANT TO LIVE INDEPENDENTLY BUT NEED SPECIALIZED CARE OR SUPPORT, NBOC OFFERS HOME HEALTH CARE SERVICES AND SPECIALTY OUTPATIENT CLINICS. RESIDENTS ALSO HAVE OPTIONS WHEN IT COMES TO RECUPERATIVE SERVICES IN SHORT OR LONGTERM CARE. WE OFFER RESIDENTS PRIORITY AND FLEXIBILITY IN HELPING THEM MAKE DECISIONS WHEN THEY ARE FACED WITH MEDICAL CARE ISSUES. NBOC IS A COMMUNITY DESIGNED FOR INDEPENDENT LIVING, OFFERING FLEXIBILITY TO RESIDENTS WHO ENJOY SCHEDULING THEIR OWN DAILY ACTIVITIES WHILE KNOWING THEY CAN BE SPONTANEOUS AT ANY GIVEN MOMENT. WE CONTINUALLY OFFER NEW PROGRAMS, WORKSHOPS, AND EVENTS AS PART OF OUR COMMITMENT TO LIFELONG LEARNING. OUR PHILOSOPHY OF LIFE-LONG LEARNING GOES HAND IN HAND WITH OUR APPROACH OF PROVIDING A CONTINUUM OF WELLNESS, ADDRESSING THE "WHOLE PERSON, AND INTEGRATING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL DIMENSIONS OF AGING. THE COTTAGE COMMUNITY AT NBOC IS DESIGNED FOR OLDER ADULTS WHO VALUE AN ACTIVE, INDEPENDENT LIFESTYLE. LIFE IN THE COTTAGES OFFERS A COMBINATION OF PRIVATE HOME LIVING AND CLOSE PROXIMITY TO NBOC'S SELECTION OF PROGRAMS, AMENITIES, AND ACTIVITIES. COTTAGE RESIDENTS CAN SELECT FROM THREE HOME MODELS, EACH OFFERING DIFFERENT FINISHES AND FLOOR PLAN CHOICES. HOMES RANGE FROM 1,475 TO 2,700 SQUARE FEET. SOME INCLUDE A LOWER LEVEL, A LOFT, OR BOTH INCREASING THE LIVING SPACE UP TO 3,200 SQUARE FEET. HOMES ALSO FEATURE A PRIVATE ONE OR TWO-CAR GARAGE. SITUATED IN A QUIET, PRIVATE SETTING, THE VILLAS AT NBOC ARE CONVENIENTLY ACCESSIBLE TO THE COMMUNITY CENTER BY AN UNDERGROUND WALKWAY OR THROUGH THE COURTYARD GARDEN. THE SPACIOUS INTERIORS OFFER HIGH CEILINGS, EXCEPTIONAL AMENITIES, LARGE WINDOWS, AND UNDERGROUND PARKING. THE TWO-BEDROOM VILLAS, WHICH ARE MORE INTIMATE VERSIONS OF OUR APARTMENTS, RANGE IN SIZE FROM 1,589 TO 1,800 SQUARE FEET. EACH VILLA IS A CORNER RESIDENCE TO ALLOW FOR PLENTY OF LIGHT, WITH EACH HOME SERVED BY AN ELEVATOR LOCATED IN A LOBBY IN THE CENTER OF THE BUILDING. FOR OPTIMAL CONVENIENCE, THE NBOC APARTMENTS ARE LOCATED WITHIN THE CARL J. AND RUTH SHAPIRO COMMUNITY CENTER AND TWO ADJACENT BUILDINGS. THESE HOMES OFFER COZY AND INNOVATIVE FLOOR PLANS RANGING IN SIZE FROM NEARLY 1,000 TO JUST OVER 2,000 SQUARE FEET. THEY FEATURE GOURMET KITCHENS, NINE-FOOT CEILINGS, AND EXPANSIVE WINDOWS PROVIDING EXCEPTIONAL VIEWS OF THE MEADOWS, GARDENS AND COURTYARDS. ALL APARTMENTS HAVE ACCESS TO UNDERGROUND PARKING SPACES, AND SPACIOUS STORAGE LOCKERS. WHILE OTHER FEATURES INCLUDE SCREENEDIN PORCHES, FIREPLACES, AND A GREAT ROOM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,157,145 | ExpenseAmt |
| Revenue | $14,281,921 | RevenueAmt |
| Desc | RECUPERATIVE SERVICES UNIT/SNF HRC AT NBOC, LOCATED IN THE GLORIA ADELSON FIELD HEALTH CENTER, IS A PIONEERING STATE-OF-THE ART GERIATRIC HEALTH CARE CENTER THAT OFFERS COMPREHENSIVE SHORT-TERM REHABILITATIVE SERVICES, LONG-TERM CARE, AND A MEMORY CARE UNIT. BUILDING ON HEWBREW SENIORLIFE'S HOLISTIC APPROACH TO CARE, HRC SERVES AS GROUND-BREAKING MODEL IN CREATING AN OPTIMAL LIVING ENVIRONMENT AND PROVIDING THE TYPES OF SERVICES AND PROGRAMS THAT SENIORS BEST RESPOND TO PHYSICALLY AND EMOTIONALLY WHEN IN SHORT OR LONG-TERM CARE. THE PRIVATE ROOMS AND COMMON LIVING SPACES RESEMBLE ALL THE CHARM AND COZINESS OF HOME, PROVIDING PLENTY OF NATURAL LIGHT, WARMTH, AND COMFORT. WE OFFER THE COMMUNITY ACCESS TO AN OUTSTANDING ARRAY OF REHABILITATION OPTIONS THROUGH OUR RECUPERATIVE SERVICES UNIT (RSU), WHICH IS A SKILLED NURSING UNIT. ON THE NBOC CAMPUS THERE ARE 48 BEDS FOR SHORT-TERM REHABILITATION CARE. PHYSICIANS REPRESENTING DOZENS OF MEDICAL SPECIALTIES, AS WELL AS NURSES, AND THERAPISTS, ARE AVAILABLE FOR CONSULTATION TO ENSURE THAT EVERY PATIENT NEED IS ADDRESSED. OUR INTAKE COORDINATOR AND CASE MANAGERS WILL SCREEN THE PATIENT AND EITHER ACCEPT OR DENY ADMISSION. IF THE REFERRAL IS ACCEPTED, WE WILL ARRANGE A TRANSFER TIME WITH THE APPROPRIATE CASE MANAGER AT THE HOSPITAL. OUR INTAKE COORDINATOR AND CASE MANAGERS WILL SCREEN THE PATIENT AND EITHER ACCEPT OR DENY ADMISSION. IF THE REFERRAL IS ACCEPTED, WE WILL ARRANGE A TRANSFER TIME WITH THE APPROPRIATE CASE MANAGER AT THE HOSPITAL. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,049,118 | ExpenseAmt |
| Revenue | $13,164,128 | RevenueAmt |
| Desc | ASSISTED LIVING THE TRADITIONAL ASSISTED LIVING PROGRAM AT NBOC IS A KEY COMPONENT OF OUR CONTINUING CARE RETIREMENT COMMUNITY (CCRC) PROVIDING THE OPPORTUNITY FOR THOSE WHO WISH TO LIVE IN A SUPPORTIVE COMMUNITY OR FOR CURRENT INDEPENDENT LIVING RESIDENTS TO CONTINUE RESIDING ON OUR CAMPUS. IN 51 TRADITIONAL ASSISTED LIVING APARTMENTS, NBOC FOSTERS A DEEP SENSE OF COMMUNITY AND HOME AWAY FROM HOME IN A COMPASSIONATE ENVIRONMENT FOR SENIORS. AT THE CORE OF THIS AREA IS A FULL SERVICE DINING ROOM AND LIBRARY AS WELL AS ACTIVITY AND MEETING ROOMS. IN ADDITION TO PROVIDING PERSONALIZED SUPPORTIVE SERVICES IN A WARM AND INVITING SETTING, OUR TRADITIONAL ASSISTED LIVING PROGRAM REFLECTS THE MANY SERVICES, PROGRAMS, AND AMENITIES UNIQUE TO NBOC. FOR EXAMPLE, RESIDENTS HAVE PLENTY OF OPPORTUNITIES TO ENJOY A WIDE RANGE OF LIFELONG LEARNING ACTIVITIES, MUSIC AND ART PRESENTATIONS, WELLNESS PROGRAMS AND MULTIGENERATIONAL ACTIVITIES WITH STUDENTS FROM THE NEIGHBORING RASHI SCHOOL. THE NBOC MEMORY SUPPORT ASSISTED LIVING PROGRAM IS A NATIONALLY RENOWNED MODEL OF COMPREHENSIVE CARE DESIGNED TO ENHANCE COGNITIVE AND PHYSICAL ABILITIES IN A SAFE ENVIRONMENT. AS A KEY COMPONENT OF THE ASSISTED LIVING PROGRAM, THERE ARE 41 APARTMENTS ON THE NBOC CAMPUS FOR THOSE WITH DEMENTIA-RELATED CONDITIONS. WE OFFER AN INDIVIDUALIZED CARE PLAN FOR EACH RESIDENT, FOCUSING ON THERAPIES AND APPROACHES THAT ARE SPECIFIC TO EACH INDIVIDUAL'S STRENGTHS AND NEEDS THROUGHOUT DAILY ACTIVITIES. ONE OF THE MANY BENEFITS WE OFFER IS THE CONVENIENCE OF NOT HAVING TO TRAVEL FOR MEDICAL APPOINTMENTS. RESIDENTS MAY CHOOSE TO JOIN OUR ONSITE PRIMARY CARE PRACTICE, LOCATED IN THE HEALTH CARE CENTER. OUR HARVARD MEDICAL SCHOOL-AFFILIATED GERIATRICIANS PROVIDE CONTINUOUS, COORDINATED, AND SEAMLESS CARE. WE FOCUS ON ENCOURAGEMENT, DIGNITY, AND CREATING FEELINGS OF SUCCESS. AMONG OUR MANY BENEFITS, WE OFFER: - INDIVIDUALIZED SERVICE PLANS - PRIVATE STUDIO APARTMENTS WITH INDIVIDUAL BATHS - THREE NUTRITIOUS "HEALTHY MIND" MEALS AND SNACKS - RESIDENTSECURE ENTRY AND EXIT - ENCLOSED COURTYARD AND GARDENS - REGULARLY SCHEDULED ENRICHMENT AND FITNESS PROGRAMS - 24-HOUR PROFESSIONAL RESIDENT CARE STAFF - ON-SITE NURSING STAFF INCONTINENCE CARE, AND - MEDICATION MANAGEMENT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $821,280 | ExpenseAmt |
| Revenue | $828,518 | RevenueAmt |
| Desc | OTHER PROGRAM SERVICE REVENUE IS MADE UP OF INCOME FROM RESIDENTS AND THEIR GUESTS FOR VARIOUS SERVICES THAT NBOC PROVIDES (THE EXPENSES), INCLUDING CULINARY, TELECOMMUNICATIONS, MISCELLANEOUS, GUEST SUITES, PERSONAL CARE, AND ACTIVITY FEES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $821,280 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $828,518 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $54,040,536 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 470 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Carole Johnson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6173258000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 Centre Street | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02131 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JAMES D HART | ||||||||||
| SECRETARY & CHIEF FIN. OFFICER | 4.0 | 46.0 | Yes (X) | Yes (X) | $0 | $497,767 | $82,599 | |||
| LOUIS J WOOLF | ||||||||||
| PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT) | 4.0 | 46.0 | Yes (X) | Yes (X) | $0 | $1,026,499 | $84,903 | |||
| MARSHA COHEN | ||||||||||
| TREASURER | 0.1 | 3.1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| MELISSA BAYER TEARNEY | ||||||||||
| BOARD CHAIR (THRU 9/30/23) | 0.1 | 3.1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| RICHARD J HENKEN | ||||||||||
| CHAIR ELECT (EFFECTIVE 10/1/23) | 0.1 | 3.1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| STEVEN LANDERS | ||||||||||
| PRESIDENT AND CEO (7/2023 - 5/2024) | 4.0 | 46.0 | Yes (X) | Yes (X) | $0 | $838,172 | $39,841 | |||
| ERIC ROGERS | ||||||||||
| CHIEF INFORMATION OFFICER | 4.0 | 46.0 | $0 | $351,134 | $87,189 | Yes (X) | ||||
| KATELYN QUYNN | ||||||||||
| CHIEF DEV OFF & VP BOARD REL | 4.0 | 46.0 | $0 | $380,581 | $59,137 | Yes (X) | ||||
| KATHYRN W TASKER | ||||||||||
| CHIEF SPONSORED AWARDS OFFICER | 1.0 | 49.0 | $0 | $277,830 | $84,279 | Yes (X) | ||||
| KIMBERLY J BROOKS | ||||||||||
| CHIEF OP. OFFICER, SEN LIVING | 5.0 | 45.0 | $0 | $375,200 | $71,184 | Yes (X) | ||||
| LEWIS LIPSITZ MD | ||||||||||
| DIR, HMIFAR & CHIEF ACAD. OFF | 1.0 | 49.0 | $0 | $415,592 | $93,718 | Yes (X) | ||||
| LINDA THOMPSON | ||||||||||
| CHIEF PEOPLE OFFICER | 4.0 | 46.0 | $0 | $355,082 | $77,367 | Yes (X) | ||||
| MANDEL I ERNEST MD | ||||||||||
| CHIEF MEDICAL OFFICER | 2.0 | 48.0 | $0 | $373,832 | $63,347 | Yes (X) | ||||
| MATTHEW W HOLLINGSHEAD | ||||||||||
| EXECUTIVE DIRECTOR, NBOC | 45.0 | 0 | $237,808 | $0 | $76,920 | Yes (X) | ||||
| RACHEL LERNER ESQUIRE | ||||||||||
| GEN. CNSL. & CHIEF COMP. OFF | 4.0 | 46.0 | $0 | $391,081 | $74,001 | Yes (X) | ||||
| RHONDA D GLYMAN | ||||||||||
| EXECUTIVE DIRECTOR, ASSISTED LIVING NBOC | 45.0 | 0 | $204,243 | $0 | $1,263 | Yes (X) | ||||
| SARAH L SYKORA | ||||||||||
| CHIEF COMM. & PLAN OFFICER | 4.0 | 46.0 | $0 | $309,804 | $71,659 | Yes (X) | ||||
| TAMMY B RETALIC MS RN | ||||||||||
| CHIEF NURSING OFF. & VP PCS | 4.0 | 47.0 | $0 | $296,335 | $80,270 | Yes (X) | ||||
| FERNANDO A RODRIGUES | ||||||||||
| DIRECTOR OF FACILITIES | 45.0 | 0 | $135,395 | $0 | $64,423 | Yes (X) | ||||
| GARY JAMES TSACOYIANIS | ||||||||||
| CHIEF FACILITIES ENGINEER | 45.0 | 0 | $114,164 | $0 | $11,640 | Yes (X) | ||||
| JOHN BERNARDO | ||||||||||
| SECURITY SYSTEMS TECHNICIAN | 45.0 | 0 | $112,564 | $0 | $10,939 | Yes (X) | ||||
| JOSHUA L FERRARO | ||||||||||
| DIRECTOR OF FOOD AND BEVERAGE | 45.0 | 0 | $103,238 | $0 | $43,312 | Yes (X) | ||||
| VICTOR M FURTADO | ||||||||||
| DIRECTOR OF COMMUNITY SECURITY INITIATIVES | 45.0 | 0 | $120,209 | $0 | $61,391 | Yes (X) | ||||
| MARY MOSCATO FACHE | ||||||||||
| PRESIDENT, HSL HC SVCS. & HRC | 1.0 | 49.0 | $0 | $717,746 | $47,510 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,027,621 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $6,606,655 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,286,892 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Independent Living Fees | 623000 | $21,816,478 | $21,816,478 |
| Assisted Living Fees | 623000 | $13,164,128 | $13,164,128 |
| Healthcare Center | 623000 | $14,281,921 | $14,281,921 |
| Earned Entrance Fees | 623000 | $4,425,783 | $4,425,783 |
| Culinary | 623000 | $368,743 | $368,743 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $459,775 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $459,775 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $54,516,828 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,499,150 | TotalRevenueColumnAmt |
| Exclusion | $6,499,150 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $369,713 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $369,713 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $369,713 | TotalRevenueColumnAmt |
| Exclusion | $369,713 | ExclusionAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,385,691 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,516,828 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,868,863 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $442,051 | TotalAmt |
| Management And General | $442,051 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,174,189 | TotalAmt |
| Program Services | $15,101,659 | ProgramServicesAmt |
| Management And General | $3,072,530 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,855,067 | TotalAmt |
| Program Services | $1,681,324 | ProgramServicesAmt |
| Management And General | $5,173,743 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,228 | TotalAmt |
| Management And General | $7,228 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,418 | TotalAmt |
| Management And General | $53,418 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,900,708 | TotalAmt |
| Program Services | $2,716,509 | ProgramServicesAmt |
| Management And General | $184,199 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,023 | TotalAmt |
| Program Services | $7,023 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,398 | TotalAmt |
| Program Services | $220,635 | ProgramServicesAmt |
| Management And General | $279,763 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,681,040 | TotalAmt |
| Program Services | $4,655,585 | ProgramServicesAmt |
| Management And General | $25,455 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,453 | TotalAmt |
| Program Services | $574 | ProgramServicesAmt |
| Management And General | $2,879 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,192 | TotalAmt |
| Program Services | $2,338 | ProgramServicesAmt |
| Management And General | $3,854 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,427,220 | TotalAmt |
| Program Services | $10,427,220 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,800,696 | TotalAmt |
| Management And General | $1,800,696 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,075,390 | TotalAmt |
| Program Services | $16,075,390 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,088,597 | TotalAmt |
| Management And General | $1,088,597 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food & Beverage Costs | $1,896,602 | $1,896,602 | |
| Real Estate Taxes | $1,255,677 | $1,255,677 | |
| Shared Services | $410,512 | $410,512 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,585,461 | TotalAmt |
| Program Services | $54,040,536 | ProgramServicesAmt |
| Management And General | $12,544,925 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,790,285 | BOYAmt |
| EOY | $1,816,778 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,589,154 | BOYAmt |
| EOY | $53,382,149 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $495,087 | BOYAmt |
| EOY | $1,150,293 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,333,763 | BOYAmt |
| EOY | $2,000,512 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,519 | BOYAmt |
| EOY | $109,881 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,440 | BOYAmt |
| EOY | $66,295 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $344,893,937 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $160,427,264 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,935,151 | BOYAmt |
| EOY | $184,466,673 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,070,150 | BOYAmt |
| EOY | $14,205,742 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,363,549 | BOYAmt |
| EOY | $257,198,323 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,648,948 | BOYAmt |
| EOY | $38,730,677 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,154,975 | BOYAmt |
| EOY | $227,177,845 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $711,220 | BOYAmt |
| EOY | $784,882 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,504,798 | BOYAmt |
| EOY | $210,940,491 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $487,019,941 | BOYAmt |
| EOY | $477,633,895 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$219,772,969 | BOYAmt |
| EOY | -$220,509,102 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,577 | BOYAmt |
| EOY | $73,530 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$219,656,392 | BOYAmt |
| EOY | -$220,435,572 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,363,549 | BOYAmt |
| EOY | $257,198,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,199,770 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,463,637 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$43,047 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,695,533 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,237,653 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $608,608 | CurrentTaxYearMinus2YearsAmt |
| Total | $4,541,794 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48,571,463 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,434,998 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,917,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,263,102 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,516,829 | CurrentTaxYearAmt |
| Total | $253,703,887 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $51,266,996 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,672,651 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,526,103 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,263,102 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,516,829 | CurrentTaxYearAmt |
| Total | $258,245,681 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $258,245,681 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,352,864 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,794,324 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,214,326 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,183,348 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,499,150 | CurrentTaxYearAmt |
| Total | $17,044,012 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,352,864 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,794,324 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,214,326 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,183,348 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,499,150 | CurrentTaxYearAmt |
| Total | $17,044,012 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,619,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,466,975 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $55,740,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $51,446,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,015,979 | CurrentTaxYearAmt |
| Total | $275,289,693 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.9381 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9554 | PublicSupportPY509Pct |
| Investment Income CY | 0.06 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,158,924 | OtherCostOrOtherBasisAmt |
| Book Value | $18,158,924 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $216,464,438 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,425,301 | DepreciationAmt |
| Book Value | $134,039,137 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,224,925 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,172,532 | DepreciationAmt |
| Book Value | $15,052,393 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,183,475 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,187,636 | DepreciationAmt |
| Book Value | $1,995,839 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $52,862,175 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,641,795 | DepreciationAmt |
| Book Value | $15,220,380 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $184,466,673 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Bond Fund - Debt Service Reserve | $13,375,625 |
| Other Assets | $830,117 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $14,205,742 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable Entrance Fees | $180,883,660 |
| Non-Refundable Entrance Fees | $29,202,381 |
| Entrance Fee Deposits | $854,450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $210,940,491 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $65,849,328 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,463,637 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $4,463,637 | RevenueNotReportedAmt |
| Revenue Subtotal | $61,385,691 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $61,385,691 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $66,585,461 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $66,585,461 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $66,585,461 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part IV, Line 2b Explanation of escrow agreement | FormAndLineReferenceDesc |
| Explanation | THE ESCROW ACCOUNT LIABILITY REPRESENTS 10% OF ENTRANCE FEE DEPOSITS RECEIVED FROM FUTURE RESIDENTS. THESE AMOUNTS ARE APPLIED AGAINST ENTRANCE FEES DUE WHEN RESIDENTS MOVE IN. ENTRANCE FEE DEPOSITS CONSIST PRIMARILY OF DEPOSITS RECEIVED FROM PROSPECTIVE RESIDENTS WHO HAVE ENTERED INTO A RESIDENCY AND CARE AGREEMENT. ENTRANCE FEES RECEIVED PRIOR TO OCCUPANCY ARE ACCOUNTED FOR AS REFUNDABLE DEPOSITS IN ACCORDANCE WITH THE TERMS OF THE RESIDENCY AND CARE AGREEMENT. THESE DEPOSIT AMOUNTS ARE HELD IN ESCROW, AND DEDUCTED FROM THE ENTRANCE FEE, WHICH IS PAYABLE UPON POSSESSION OF THE INDEPENDENT LIVING UNIT. ENTRANCE FEES ARE TYPICALLY DUE AT THE TIME A RESIDENT TAKES OCCUPANCY OF AN INDEPENDENT LIVING UNIT. HOWEVER, IN CERTAIN CIRCUMSTANCES, NEWBRIDGE ON THE CHARLES, INC. ALLOWS FOR A DEFERRAL OF PAYMENT, WITH INTEREST AT VARYING RATES, SO THAT THE RESIDENT MAY COMPLETE THE SALE OF THEIR HOME, AND USE THE PROCEEDS FROM THE SALE TO FUND THE ENTRANCE FEE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES D HART | ||||||||||||||
| SECRETARY & CHIEF FIN. OFFICER | $0 | $373,170 | $0 | $123,806 | $0 | $791 | $0 | $5,800 | $0 | $76,799 | $0 | $580,366 | $0 | $0 |
| STEVEN LANDERS | ||||||||||||||
| PRESIDENT AND CEO (7/2023 - 5/2024) | $0 | $432,801 | $0 | $405,333 | $0 | $38 | $0 | $0 | $0 | $39,841 | $0 | $878,013 | $0 | $0 |
| LOUIS J WOOLF | ||||||||||||||
| PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT) | $0 | $515,106 | $0 | $511,393 | $0 | $0 | $0 | $5,800 | $0 | $79,103 | $0 | $1,111,402 | $0 | $0 |
| MARY MOSCATO FACHE | ||||||||||||||
| PRESIDENT, HSL HC SVCS. & HRC | $0 | $491,930 | $0 | $225,816 | $0 | $0 | $0 | $5,800 | $0 | $41,710 | $0 | $765,256 | $0 | $0 |
| KIMBERLY J BROOKS | ||||||||||||||
| CHIEF OP. OFFICER, SEN LIVING | $0 | $325,057 | $0 | $50,000 | $0 | $143 | $0 | $5,800 | $0 | $65,384 | $0 | $446,384 | $0 | $0 |
| MANDEL I ERNEST MD | ||||||||||||||
| CHIEF MEDICAL OFFICER | $0 | $373,832 | $0 | $0 | $0 | $0 | $0 | $5,800 | $0 | $57,547 | $0 | $437,179 | $0 | $0 |
| RHONDA D GLYMAN | ||||||||||||||
| EXECUTIVE DIRECTOR, ASSISTED LIVING NBOC | $185,034 | $0 | $18,418 | $0 | $791 | $0 | $0 | $0 | $1,263 | $0 | $205,506 | $0 | $0 | $0 |
| MATTHEW W HOLLINGSHEAD | ||||||||||||||
| EXECUTIVE DIRECTOR, NBOC | $215,157 | $0 | $22,589 | $0 | $62 | $0 | $4,992 | $0 | $71,928 | $0 | $314,728 | $0 | $0 | $0 |
| RACHEL LERNER ESQUIRE | ||||||||||||||
| GEN. CNSL. & CHIEF COMP. OFF | $0 | $273,984 | $0 | $117,032 | $0 | $65 | $0 | $5,800 | $0 | $68,201 | $0 | $465,082 | $0 | $0 |
| LEWIS LIPSITZ MD | ||||||||||||||
| DIR, HMIFAR & CHIEF ACAD. OFF | $0 | $378,077 | $0 | $37,515 | $0 | $0 | $0 | $5,800 | $0 | $87,918 | $0 | $509,310 | $0 | $0 |
| KATELYN QUYNN | ||||||||||||||
| CHIEF DEV OFF & VP BOARD REL | $0 | $380,170 | $0 | $0 | $0 | $411 | $0 | $5,800 | $0 | $53,337 | $0 | $439,718 | $0 | $0 |
| TAMMY B RETALIC MS RN | ||||||||||||||
| CHIEF NURSING OFF. & VP PCS | $0 | $296,067 | $0 | $0 | $0 | $268 | $0 | $5,095 | $0 | $75,175 | $0 | $376,605 | $0 | $0 |
| ERIC ROGERS | ||||||||||||||
| CHIEF INFORMATION OFFICER | $0 | $284,248 | $0 | $66,737 | $0 | $149 | $0 | $5,800 | $0 | $81,389 | $0 | $438,323 | $0 | $0 |
| SARAH L SYKORA | ||||||||||||||
| CHIEF COMM. & PLAN OFFICER | $0 | $251,220 | $0 | $58,494 | $0 | $90 | $0 | $4,128 | $0 | $67,531 | $0 | $381,463 | $0 | $0 |
| KATHYRN W TASKER | ||||||||||||||
| CHIEF SPONSORED AWARDS OFFICER | $0 | $235,771 | $0 | $41,916 | $0 | $143 | $0 | $5,767 | $0 | $78,512 | $0 | $362,109 | $0 | $0 |
| LINDA THOMPSON | ||||||||||||||
| CHIEF PEOPLE OFFICER | $0 | $287,555 | $0 | $67,100 | $0 | $427 | $0 | $5,800 | $0 | $71,567 | $0 | $432,449 | $0 | $0 |
| VICTOR M FURTADO | ||||||||||||||
| DIRECTOR OF COMMUNITY SECURITY INITIATIVES | $120,112 | $0 | $0 | $0 | $97 | $0 | $2,624 | $0 | $58,767 | $0 | $181,600 | $0 | $0 | $0 |
| FERNANDO A RODRIGUES | ||||||||||||||
| DIRECTOR OF FACILITIES | $135,127 | $0 | $0 | $0 | $268 | $0 | $2,935 | $0 | $61,488 | $0 | $199,818 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation | Hebrew Seniorlife, Inc. (HSL), the parent organization, establishes compensation of the organization's President/CEO and CFO. HSL utilizes the following in establishing such compensation: compensation committee written employment contract independent compensation consultant compensation survey or study approval by the board or compensation committee. |
| Schedule J, Part I, Line 4a Severance or change-of-control payment | Mary Moscato received a severance payment of $96,566 from Hebrew Rehabilitation Center. This payment was treated as taxable wages and included in her calendar year 2023 form W-2. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Massachusetts Development Finance Agency | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| CUSIP | 57584X4P3 | CUSIPNum |
| Bond Issued | 2017-12-19 | BondIssuedDt |
| Issue Price | $236,290,000 | IssuePriceAmt |
| Purpose | See statement. | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $237,774,151 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $246,303,247 | TotalProceedsAmt |
| In Reserve Fund | $13,406,950 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $1,077,863 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (true) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (true) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | false | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.021 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.021 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part I, Column (f) Description of Purpose | The proceeds from the sale of the series 2017 bonds and certain other available monies will be used to finance and refinance the following: (1) The current refunding of all or a portion of the outstanding principal amount of the refunded bonds, (2) Fund certain costs associated with the termination of an interest rate swap, (3) Fund a debt service reserve fund for the Series 2017 bonds, and (4) Pay certain costs of issuance in connection with the series 2017 bonds. |
| Schedule K, Part II, Line 3 Total Proceeds of Issue | The difference between the issue price of the bond and total proceeds is the following: Par amount $236,290,000 net premium $11,823,722 underwriter discount ($1,810,475) ---------- total $246,303,247. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 821,280 including grants of $)(Revenue $ 828,518) OTHER PROGRAM SERVICE REVENUE IS MADE UP OF INCOME FROM RESIDENTS AND THEIR GUESTS FOR VARIOUS SERVICES THAT NBOC PROVIDES (THE EXPENSES), INCLUDING CULINARY, TELECOMMUNICATIONS, MISCELLANEOUS, GUEST SUITES, PERSONAL CARE, AND ACTIVITY FEES. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | Hebrew SeniorLife, Inc. (HSL) IS THE SOLE MEMBER OF THE ORGANIZATION. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | THE HSL BOARD CHAIR APPOINTS THE MEMBERS OF THE NBOC'S BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF HSL BOARD MEMBERS. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HSLS, BOARD. ULTIMATELY, GOVERNANCE OF THE CORPORATION RESTS WITH THE BOARD OF DIRECTORS OF THE COMPANY'S SOLE CORPORATE MEMBER, HSL. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Preparation of the Form 990 begins internally with HSL staff and Forvis Mazars preparing the form with information from HSL staff and the NBOC audit. All forms 990 and 990-T of the affiliates of HSL (HSL is the sole corporate member of each affiliate) will be reviewed prior to filing by the audit & compliance committee of HSL. 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 five days time in which to view the full returns prior to their filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | THE BOARD OF NBOC VOTED TO ADOPT THE HSL CONFLICT OF INTEREST POLICY. MONITORING AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS: INDIVIDUALS COVERED UNDER THE CONFLICT-OF-INTEREST POLICY HAVE AN AFFIRMATIVE DUTY TO DISCLOSE THE EXISTENCE OR POSSIBILITY OF A CONFLICT OF INTEREST AND SHALL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE HSL CONFLICTS COMMITTEE. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY PROVIDES THAT ANNUALLY, EACH COVERED PERSON SHALL SIGN A STATEMENT AFFIRMING THAT SUCH PERSON RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH THE POLICY. THE SIGNED STATEMENT AFFIRMS THAT THE PERSON UNDERSTANDS NBOC IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS, NBOC MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAXEXEMPT PURPOSES. WHO IS COVERED: THE CONFLICT-OF-INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS, PERSONS SERVING IN SENIOR STAFF POSITIONS OUTLINED IN AN EXHIBIT ATTACHED TO THE CONFLICT-OF-INTEREST POLICY, AND ANY OTHER PERSON WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF ANY OF THE ORGANIZATION OR ANY OF ITS AFFILIATES. LEVEL AT WHICH DETERMINATIONS OF CONFLICT ARE MADE AND WHICH ACTUAL CONFLICTS ARE REVIEWED: THE HSL CONFLICTS COMMITTEE IS RESPONSIBLE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS AND EVALUATING WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A TRANSACTION THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. THE CONFLICTS COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS WHO ARE RESPONSIBLE FOR MAKING A FINAL DETERMINATION ON THE CONFLICT. RESTRICTIONS ON CONFLICTED PERSONS: ALL COVERED PERSONS ARE RESTRICTED FROM ENTERING INTO A TRANSACTION WITHOUT DISCLOSING THE ACTUAL OR POTENTIAL CONFLICT TO THE HSL CONFLICT COMMITTEE AND OBTAINING APPROVAL OF THE BOARD OF DIRECTORS. COVERED PERSONS WITH A CONFLICT MUST LEAVE THE ROOM WHEN TRANSACTIONS GIVING RISE TO THE CONFLICT ARE UNDER DISCUSSION BY THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE COMPENSATION COMMITTEE OF THE HSL BOARD, WITH THE ASSISTANCE OF DATA PROVIDED BY AN INDEPENDENT, EXPERT CONSULTANT, HAS REVIEWED THE PRESIDENT/CEO'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES AS WELL AS HIGHLY COMPENSATED EMPLOYEES (> $150,000) OF HSL AND ITS AFFILIATES. THE FULL HSL BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES, AND HIGHLY COMPENSATED EMPLOYEES OF HSL AND ITS AFFILIATES. THE REVIEW AND APPROVAL PROCEDURES OUTLINED ABOVE WERE LAST COMPLETED IN 2018. ADDITIONALLY THE ORGANIZATION COMPLETED A WALK THROUGH OF SENIOR LEADERSHIP COMPENSATION WITH AN INDEPENDENT, EXPERT CONSULTANT, DURING 2019. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS WERE HIRED BY THE COMPENSATION COMMITTEE AND ASSISTED WITH THE COMPENSATION REVIEW. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION'S TAX RETURNS ARE AVAILABLE AT WWW.GUIDESTAR.ORG. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS' WEBSITE. THE TAX RETURNS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131 OR BY TELEPHONE AND EMAIL. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Income - Total Revenue: 459775, Related or Exempt Function Revenue: 459775, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Restricted Contributions, net of disbursements - -43047; |
| Form 990, Part III, Line 1 Organization's Mission or Most Significant Activities (Continued) | AS PART OF OUR MISSION, WE ACCEPT SPECIAL RESPONSIBILITY FOR THE FRAILEST AND NEEDIEST MEMBERS OF OUR COMMUNITY WHO ARE SENIOR MOST DEPENDENT ON OUR CARE. EVERYTHING WE DO FLOWS FROM THESE TENETS AND IS FURTHER INSPIRED BY THE DUTY OF TIKKUN OLAMTO HEAL THE WORLD. WE SEEK TO FULFILL THIS MISSION BY: - PROVIDING A COMPLETE AND INTEGRATED SPECTRUM OF THE HIGHEST QUALITY HEALTH CARE, 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 FIELDS OF SENIOR HEALTH CARE, HOUSING, RESEARCH AND TEACHING AND - RAISING STANDARDS IN SENIOR HEALTH CARE AND HOUSING THROUGH INNOVATION AND LEADERSHIP AT THE LOCAL, STATE, NATIONAL, AND INTERNATIONAL LEVELS. |
| Form 990, Part I, Line 22 Description of Negative Net Assets | THE NEGATIVE UNRESTRICTED NET ASSET BALANCE IS DUE TO REFUNDABLE ENTRANCE FEE LIABILITIES. REFUNDABLE ENTRANCE FEES ARE PAID TO FORMER RESIDENTS FROM THE PROCEEDS OF ENTRANCE FEES PAID BY NEW RESIDENTS. AS ENTRANCE FEES INCREASE OVER TIME, THE SIZE OF THE REFUNDABLE ENTRANCE FEE LIABILITY ALSO INCREASES, ASSUMING A STABLE RESIDENT CENSUS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (12 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Hebrew Seniorlife Hospice Care Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 461309228 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| Orchard Cove Inc | ||||||||||
| One Del Pond Drive | Canton | MA | 02021 | 223080006 | Cont. Car | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| HRCA Senior Housing Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 042765428 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| CTR Communities of Brookline Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 010569404 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| HRCA Brookline Housing 112-120 Centre Court Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 030372998 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| HRCA Housing for Elderly Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 042543731 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| HRCA Brookline Housing 108 Centre Street Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 810612222 | Elder Housing | MA | 501(c)(3) | Type II | HSL | Yes (true) |
| Hebrew Seniorlife Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 900183119 | Mgmt Services | MA | 501(c)(3) | 7 | NA | false |
| Hebrew Seniorlife Affiliated Medical Group Inc | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 823654673 | Physician Svc | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| Hebrew Rehabilitation Center | ||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 042104298 | Hospital | MA | 501(c)(3) | 3 | HSL | Yes (true) |
| HRCA Brookline Housing 1550 Beacon Plaza Inc | ||||||||||
| 1201 Centre Street | Boston | MA | 02131 | 010569403 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
| Hebrew Seniorlife Solutions Inc | ||||||||||
| 1200 Centre Street | Roslindale | MA | 02131 | 934963180 | Elder Housing | MA | 501(c)(3) | 10 | HSL | Yes (true) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | UBI Code VUBICodeVAmt | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CCB Cohen 112 Centre MM LLC | ||||||||||||||
| 1200 Centre St | Boston | MA | 02131 | 821763395 | Elder Housing | MA | NA | N/A | $0 | $0 | false | $0 | false | 0 |
| HSL Fireman Operating LP | ||||||||||||||
| 640 N Main St | Randolph | MA | 02368 | 844212813 | Elder Housing | MA | NA | N/A | $0 | $0 | false | $0 | false | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HSL Payroll Services Inc | ||||||||||||
| 100 Centre Street | Brookline | MA | 02446 | 042684823 | Payroll Services | MA | NA | C Corporation | $0 | $0 | 0 | false |
| Hebrew Seniorlife Reage Solutions Inc | ||||||||||||
| 1200 Centre Street | Boston | MA | 02131 | 814906048 | Mgmt Cons. Svcs | MA | NA | C Corporation | $0 | $0 | 0 | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
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