2019-07-08T14:02:55-05:00 2018-12-31 111986323 MARCUM LLP 53 STATE STREET BOSTON MA 02109 990 2018-01-01 222843194 OVERLOOK MASONIC HEALTH CENTER INC OVER 5082487344 88 MASONIC HOME ROAD CHARLTON MA 01507 TAMERYN CAMPBELL CEO/PRESIDENT 5082487344 2019-06-26 1 DOUGLAS FARRINGTON P00370668 6178075000 2019-06-26 47.19.127.190 2019-06-26 14:30:35 ED P 5646463611682D9FF634D53B57C349B9DAC2909E 5646463611682D9FF634D53B57C349B9DAC2909E 2018 2019-02-21 02:37:17Z TAMERYN CAMPBELL 88 MASONIC HOME ROAD CHARLTON MA 01507 24865517 0 X HTTP://OVERLOOK-MASS.ORG X 1987 MA CHARITABLE - THE PROVISION OF LONG-TERM RESIDENTIAL AND REHABILITATIVE CARE TO RESIDENTS OF THE COMMUNITY. 9 8 439 0 0 0 157742 345475 20985319 21483512 9766943 45954 1508836 2112159 32418840 23987100 0 15000 0 0 12665511 13396301 0 0 0 11783055 11569728 24448566 24981029 7970274 -993929 149278097 145780448 13863048 12385324 135415049 133395124 TO PROVIDE THE RESIDENTS OF THE HEALTH CENTER WITH THE HIGHEST LEVEL OF COMPREHENSIVE MEDICAL CARE SERVICES WITH A CONSIDERATE AND PERSONAL TOUCH. 0 0 17178770 21483512 OPERATION OF A LONG-TERM AND RESIDENTIAL CARE FACILITY IN CHARLTON, MA. TOTAL PATIENT DAYS OF CARE, TOTAL REST HOME DAYS OF CARE, AND TOTAL MEMORY DAYS OF CARE FOR THE YEAR ENDED DECEMBER 31, 2018 AMOUNTED TO 45,587, 8,651, AND 4,777, RESPECTIVELY, FOR A TOTAL DAYS OF CARE OF 59,015. 17178770 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 118 0 1 439 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 MA X X TAMERYN CAMPBELL 5084342412 88 MASONIC HOME ROAD CHARLTON MA 01507 X PAUL GLEASON DIRECTOR, EX-OFFICIO 1.00 X 0 0 0 MASON RUSSELL DIRECTOR, EX-OFFICIO 1.00 X 0 0 0 KENNETH BLAKE MHS BOARD CHAIR 1.00 X 0 0 0 ROBERT JOLLY CHAIRMAN 1.00 X X 0 0 0 JACK MULHALL VICE CHAIRMAN 1.00 X X 0 0 0 WILLIAM HOLLAND TREASURER 1.00 X X 0 0 0 DAVID PACE SECRETARY 1.00 X X 0 0 0 RONALD JACKSON CLERK 1.00 X X 0 0 0 JAMES TRACEY DIRECTOR 1.00 X 0 0 0 TAMERYN CAMPBELL PRESIDENT & CEO 40.00 1.00 X 374352 0 11393 PAUL BOWLER PRESIDENT & CEO, BRIARWOOD 40.00 1.00 X 215375 0 13250 TED WILBUR CHIEF INFORMATION OFFICER 40.00 X 161567 0 12876 JOE SAVAGE CHIEF FINANCIAL OFFICER 40.00 X 162811 0 8412 KRISTEN MCISSAC CHIEF HUMAN RESOURCE OFFICER 40.00 X 187028 0 7366 1101133 0 53297 5 0 1 0 PREFERRED THERAPY SOLUTIONS 850 SILAS DEANE HWY 2 WETHERSFIELD CT 06109 THERAPY/REHAB SERVICES 990122 CONSTELLATION NEWENERGY 14 WESTPORT AVE NORWALK CT 06851 ELECTRICITY PROVIDER 307984 CUSTOM COMPUTER SPECIALIST 70 SUFFOLK CT 100 HAUPPAUGE NY 11788 IT SUPPORT 298246 BDO ONE INTERNATIONAL PLACE BOSTON MA 02110 AUDIT/TAX 239422 PROFESSIONAL NURSES HEALTH SERVICES 10615 YORK RD COCKEYSVILLE MD 21030 AGENCY NURSES 213065 5 345475 345475 NET PATIENT REVENUE 623000 18407090 18407090 AFFILIATE MANAGEMENT FEE 900090 3076422 3076422 21483512 283636 283636 289761 0 289761 289761 289761 640735 878417 -237682 -237682 -237682 FORGIVENESS OF DEBT INCOME 900099 1500000 1500000 MISCELLANEOUS REVENUE 900099 157381 157381 TENANT SERVICES REVENUE 900099 86914 86914 78103 78103 1822398 23987100 23305910 0 335715 X 15000 15000 1154429 849810 304619 10052296 7399801 2652495 506661 374051 132610 757520 559320 198200 925395 683156 242239 1297666 1297666 154315 -16679 170994 27507 27507 87211 87211 2967913 2200273 767640 104143 7141 97002 1793103 1122891 670212 1012993 627135 385858 35920 35920 4371 4371 33652 24875 8777 1563686 1155878 407808 370283 273714 96569 DIETARY SERVICES 545786 545786 NURSING PURCHASING SERV 543842 543842 EQUIPMENT RENTAL & MAIN 530413 363604 166809 BAD DEBT EXPENSE 364125 364125 132799 80676 52123 24981029 17178770 7802259 0 212899 492978 6766941 1182785 98947 270360 62291106 43938307 19385933 18352799 20881131 19644993 101932246 105836533 149278097 145780448 2563370 2375233 3987497 2551910 7312181 7458181 13863048 12385324 X 124459377 122115265 5225311 5165918 5730361 6113941 135415049 133395124 149278097 145780448 X -993929 -1302064 276068 X 0 1 X 1 0 X 466533 318245 192183 157742 345475 1480178 15287415 13715974 24459645 20985319 21483512 95931865 15753948 14034219 24651828 21143061 21828987 97412043 0 0 0 97412043 314224 -195275 452638 531163 573397 1676147 314224 -195275 452638 531163 573397 1676147 16068172 13838944 25104466 21674224 22402384 99088190 0.98310 0.91510 0.01690 0.01400 X 55155848 1664971 -1508578 35667248 19644993 54967835 178526 24740 15253 55155848 54967835 54967835 70190115 2558820 -2061246 15719854 54967835 80076941 487236 1755477 12129539 70190115 0.42580 0.31120 0.26300 0 0 336962 336962 46375574 30944347 15431227 7997596 7624927 372669 7580974 5369033 2211941 18352799 DUE FROM AFFILIATES 105417007 DEBT SERVICE 151775 OTHER RECEIVABLES 220348 DUE FROM GRAND LODGE 47403 105836533 DUE TO AFFILIATES 4830765 DUE TO RESIDENTS 32201 ASSET RETIREMENT OBLIGATION 821007 PENSION LIABILITY 1774208 7458181 X PART X, LINE 2: MHS, HEALTH CENTER, OVNA, COMMUNITIES, AND NORTHAMPTON HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2018 AND 2017, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. 0 HARRINGTON MEMORIAL HOSPITAL 100 SOUTH STREET SOUTHBRIDGE MA 01550 042103577 501(C)(3) 10000 ASSIST IN THE CHARITABLE MISSION OF THE ORGANIZATION SALEM COMMUNITY CORPBRIARWOOD 65 BRIARWOOD CIRCLE WORCESTER MA 01606 042696489 501(C)(3) 5000 ASSIST IN THE CHARITABLE MISSION OF THE ORGANIZATION 2 X X X X 0 0 0 0 0 0 0 0 0 TAMERYN CAMPBELL PRESIDENT & CEO 349852 0 0 0 24500 0 5500 0 5893 0 385745 0 0 0 PAUL BOWLER PRESIDENT & CEO, BRIARWOOD 183784 0 31591 0 0 0 0 0 13250 0 228625 0 0 0 TED WILBUR CHIEF INFORMATION OFFICER 148463 0 13104 0 0 0 977 0 11899 0 174443 0 0 0 JOE SAVAGE CHIEF FINANCIAL OFFICER 148185 0 14626 0 0 0 0 0 8412 0 171223 0 0 0 KRISTEN MCISSAC CHIEF HUMAN RESOURCE OFFICER 149464 0 13064 0 24500 0 1841 0 5525 0 194394 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION AND ELECTS THE BOARD OF DIRECTORS. THERE ARE NO CLASSES OF DIRECTORS. THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION AND ELECTS THE BOARD OF DIRECTORS. THERE ARE NO CLASSES OF DIRECTORS. THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION AND ELECTS THE BOARD OF DIRECTORS. THERE ARE NO CLASSES OF DIRECTORS. THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH THE ORGANIZATION'S TAX ADVISOR (CPA FIRM) TO PREPARE THE FINANCIAL INFORMATION AND COMPILE THE DISCLOSURES REQUIRED OF THE FORM 990. UPON ITS COMPLETION, SENIOR MANAGEMENT PROVIDES A DRAFT OF THE FORM 990 TO THE BOOARD OF DIRECTORS PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY VIA ANNUAL EXECUTION OF THE CONFLICT OF INTEREST POLICY. THIS CONFLICTS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT REPLACE, ANY APPLICABLE STATE LAWS GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THIS CONFLICTS POLICY HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS OF MASONIC HEALTH YSSTEM OF MASSACHUSETTS, INC. (MHS). THIS CONFLICTS POLICY SHALL APPLY WITH EQUAL FORCE TO ALL CORPORATIONS RELATED TO, OR AFFILIATED WITH, MHS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S SOLE MEMBER, MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. MAINTAINS AN EXECUTIVE COMMITTEE, WHICH AMONG OTHER THINGS, REVIEWS THE COMPENSATION AND TERMS OF THE AGREEMENT WITH ITS EXECUTIVE OFFICER. THAT REVIEW INCLUDES, BUT IS NOT LIMITED TO: PERFORMANCE OF THE COMPANY, ITS FINANCIAL RESULTS, THE SATISFACTION OF ITS MISSION, AND OTHER QUANTIFIABLE AND QUALITATIVE MEASURES INTERNAL AND EXTERNAL TO THE COMPANY. A REVIEW IS WRITTEN ON EACH EMPLOYEE OF THE COMPANY. MERIT GUIDLINES ARE SET PER COMPANY GUIDELINES. ALL PERFORMANCE REVIEWS ARE SIGNED OFF BY THE DIVISION EXECUTIVE OR CEO (FOR THOSE REPORTING TO THE CEO), BOARD OF DIRECTORS (FOR THE CEO), AND HUMAN RESOURCES PRIOR TO PROCESSING THROUGH PAYROLL. ANY OUT OF CYCLE AND/OR MARKET ADJUSTMENTS ARE SIGNED OFF ON BY THE DIVISION EXECUTIVE OR CEO (FOR THOSE REPORTING TO THE CEO) AND THE CHRO. ANY BONUS COMPENSATION IS SIGNED OFF BY THE CEO, CFO, AND HUMAN RESOURCES. DIRECTORS (FOR THE CEO), AND HUMAN RESOURCES PRIOR TO PROCESSING THROUGH PAYROLL. ANY OUT OF CYCLE AND/OR MARKET ADJUSTMENTS ARE SIGNED OFF ON BY THE DIVISION EXECUTIVE OR CEO (FOR THOSE REPORTING TO THE CEO) AND THE CHRO. ANY BONUS COMPENSATION IS SIGNED OFF BY THE CEO, CFO AND HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE FOUND ONLINE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 2,200,273. MANAGEMENT AND GENERAL EXPENSES 767,640. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,967,913. FORM 990, PART XI, LINE 9: ADJUSTMENT TO MINIMUM PENSION LIABILITY 276,068. THE MASONIC HEALTH SYSTEM OF MA INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515688 PARENT MA 501(C)(3) LINE 12 N/A 0 OVERLOOK VISITING NURSES ASSOCIATION 88 MASONIC HOME ROAD CHARLTON MA 01507 043515687 VNA MA 501(C)(3) LINE 10 MHS 1 OVERLOOK COMMUNITES INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515686 NURSING FACILITY MA 501(C)(3) LINE 10 MHS 1 OVERLOOK HEALTH CENTER AT NORTHAMPTON 88 MASONIC HOME ROAD CHARLTON MA 01507 270451701 NURSING FACILITY MA 501(C)(3) LINE 10 MHS 1 0 0 0 1 1 0 0 0 0 1 0 1 1 1 1 0 0 0 0 MASONIC HEALTH SYSTEM OF MASSACHUSETTS M 3485802 FMV MASONIC HEALTH SYSTEM OF MASSACHUSETTS N 56588 FMV MASONIC HEALTH SYSTEM OF MASSACHUSETTS D 74188377 FMV OVERLOOK VISITNG NURSE ASSOCIATION E 742077 FMW OVERLOOK VISITNG NURSE ASSOCIATION D 5356914 FMV OVERLOOK VISITNG NURSE ASSOCIATION J 148848 FMV OVERLOOK VISITNG NURSE ASSOCIATION L 928841 FMV OVERLOOK COMMUNITIES N 546298 FMV OVERLOOK COMMUNITIES D 26287290 FMV OVERLOOK COMMUNITIES J 1921126 FMV OVERLOOK COMMUNITIES L 140913 FMV OVERLOOK COMMUNITIES L 297279 FMV