2019-02-12T08:05:12-06:00 2018-09-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2017-10-01 042853296 SYMMES LIFE CARE INC D/B/A BROOKHAVEN AT LEXINGTON SYMM 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JAMES M FREEHLING PRESIDENT/CEO 7813720139 2019-02-08 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 67.137.57.251 2019-02-08 10:32:41 ES P 1A53DBAE8AE3BFC29E9AECF52760C2CD4F90396B 76FDDA815543E35D26DABDBAEC6F81E655904DFA 2017 2019-02-21 02:37:17Z BROOKHAVEN AT LEXINGTON JAMES M FREEHLING 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 48254772 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. 22 21 275 42 0 0 113867 42439 25199946 26296180 1245769 3519903 23352 21717 26582934 29880239 58206 48586 0 0 10832808 11208530 0 0 0 12194860 12181337 23085874 23438453 3497060 6441786 131976808 146694476 94071354 104573429 37905454 42121047 THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 241 INDEPENDENT LIVING UNITS, 19 ASSISTED CARE UNITS, AND A 49 BED MEDICARE LICENSED NURSING FACILITY. 0 0 16308978 48586 22403287 THE INDEPENDENT LIVING PROGRAM SUPPORTS RESIDENTS THAT CAN LIVE IN PRIVATE APARTMENTS INDEPENDENTLY IN A SAFE AND HEALTHY MANNER. HOUSING SUPPORT SERVICES INCLUDE HOUSEKEEPING, LINEN SERVICE, ONE MEAL PER DAY AND AN EMERGENCY CALL SYSTEM. ALL SUPPORTIVE PROGRAMMING ENDEAVORS TO INCORPORATE A WHOLE PERSON WELLNESS APPROACH, I.E. EACH PROGRAM INCLUDES ONE OR MORE OF THE SIX DIMENSIONS OF WELLNESS: PHYSICAL, SOCIAL, VOCATIONAL, EMOTIONAL, INTELLECTUAL AND SPIRITUAL. HEALTHCARE SUPPORT SERVICES INCLUDE AN HOUR PER DAY OF ASSISTANCE WITH DAILY LIVING AS NEEDED BY A PERSONAL CARE ASSISTANT, ON-SITE DOCTOR'S OFFICE HOURS, SUPPORT GROUPS AND PROBLEM SOLVING AROUND ISSUES OF AGING. AT THE FISCAL YEAR-END, THERE WERE 293 WITHIN THIS PROGRAM. 3552216 0 2589313 THE SKILLED NURSING FACILITY PROVIDES PRIVATE AND SEMI-PRIVATE ROOM & BOARD ACCOMMODATIONS AND THREE MEALS PER DAY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING AND ASSISTED CARE ARE AVAILABLE TO RESIDENTS OF THE HEALTH CENTER. ADDITIONAL BENEFITS IN THE HEALTH CENTER INCLUDE 24 HOUR PER DAY SKILLED NURSING CARE, SOCIAL SERVICES, RESTORATIVE THERAPIES, THERAPEUTIC MEALS, ON-SITE ANCILLARY SERVICES, SUCH AS PODIATRY AND LABORATORY SERVICES AND PHYSICIAN SERVICES. ACTIVITIES PROGRAMMING IS BOTH INDIVIDUALIZED AND GROUP ORIENTED. AT THE FISCAL YEAR-END THERE WERE 28 WITHIN THIS PROGRAM. 522543 0 1016117 THE ASSISTED CARE PROGRAM PROVIDES HOUSING AND SUPPORT SERVICES TO RESIDENTS WITH MILD COGNITIVE AND/OR PHYSICAL IMPAIRMENT WHO CAN NOT LIVE INDEPENDENTLY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING ARE AVAILABLE TO RESIDENTS IN ASSISTED CARE. ADDITIONAL SERVICES INCLUDE THREE MEALS A DAY, BOOKING OF APPOINTMENTS AND TRANSPORTATION, CARE PLANNING, AND MEDICATION MANAGEMENT. THE UNIT IS STAFFED BY A PERSONAL CARE ASSISTANT 24 HOURS PER DAY. A NURSE IS AVAILABLE 8 HOURS PER DAY AND IS RESPONSIBLE FOR INDIVIDUAL CARE PLANNING AND ONGOING MEDICAL CONSULTATION. AT THE FISCAL-YEAR END THERE WERE 16 WITHIN THIS PROGRAM. 20383737 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 1 275 1 0 0 0 0 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ERIN FINN VPCFO 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 NORMAN COHEN TRUSTEE 1.00 X 0 0 0 RALPH DUNHAM TRUSTEE 1.00 X 0 0 0 GILLIAN EMMONS TRUSTEE 1.00 X 0 0 0 ROBYN GITTLEMAN TRUSTEE 1.00 X 0 0 0 G NEIL HARPER TRUSTEE 1.00 X 0 0 0 JAMES HOYTE TRUSTEE 1.00 X 0 0 0 JAMIE KATZ TRUSTEE 1.00 X 0 0 0 JOAN KEENAN TRUSTEE 1.00 X 0 0 0 PETER LEE TRUSTEE 1.00 X 0 0 0 WALTER LEUTZ PHD TRUSTEE 1.00 X 0 0 0 CHERIE NOE MD TRUSTEE 1.00 X 0 0 0 BURT M PERLMUTTER MD TRUSTEE 1.00 X 0 0 0 PATRICIA PERRY TRUSTEE 1.00 X 0 0 0 RODERIC ROLETT TRUSTEE 1.00 X 0 0 0 PHYLLIS STRIMLING TRUSTEE 1.00 X 0 0 0 PAUL THAYER TRUSTEE 1.00 X 0 0 0 F DAVID WELLS TRUSTEE 1.00 X 0 0 0 PAMELA MCNAMARA SECRETARY 1.00 X X 0 0 0 ERIC SCHWARTZ TREASURER 1.00 X X 0 0 0 ROBERT COHEN VICE CHAIR 1.00 X X 0 0 0 JEANNE KRIEGER CHAIR 1.00 X X 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 40.00 X X 332811 0 30035 HARRY G FODEN TRUSTEE - LEFT FEB 2018 1.00 X 0 0 0 THOMAS SHERIDAN TRUSTEE - LEFT FEB 2018 1.00 X 0 0 0 ERIN FINN VP/CFO 40.00 X 131792 0 6422 SUSANNA KIRKPATRICK EVP/COO 40.00 X 207105 0 18934 DIANA ZAMPELL DIRECTOR OF NURSING 40.00 X 138477 0 16228 LINDA ROBILLARD DIRECTOR OF RESIDENT HEALTH 40.00 X 126574 0 14824 SHERLY JAMES REGISTERED NURSE 40.00 X 108265 0 6377 CHRIS MONTI DIRECTOR OF DINING SERVICES 40.00 X 109397 0 4931 CATHLEEN WOODWARD SVP/CCO - LEFT JUL 2018 40.00 X 181032 0 8894 LORRAINE KELLEY DIR. OF MARKETING - LEFT APR 2018 40.00 X 124145 0 16131 1459598 0 122776 11 1 1 0 CE FLOYD COMPANY INC 135 SOUTH RD BEDFORD MA 01730 CONSTRUCTION CONTRACTOR 6602856 DIMELLA SCHAFFER ASSOCIATES 281 SUMMER ST BOSTON MA 02110 ARCHITECT 1596907 CACCAVARO CONSTRUCTION INC 67 SMITH PLACE UNIT 3 CAMBRIDGE MA 02138 CONTRACTOR 1578472 HERITAGE HEALTHCARE SERVICES INC 1009 RESERVOIR AVE CRANSTON RI 02910 CLEANING SERVICES 925548 TW DALABON COMPANY INC PO BOX 15 SHARON MA 02067 CONTRACTOR 840108 15 42439 42439 RESIDENT REVENUE 623000 23598051 23311589 286462 HEALTH CENTER REVENUE 623000 2607379 2589313 18066 APPLICATION FEES 623000 90750 90750 26296180 2082366 2082366 3000 0 3000 3000 3000 19739581 15929531 2372513 3810050 -2372513 1437537 1437537 89554 72489 17065 17065 OTHER REVENUE 623000 1652 1652 1652 29880239 26008717 0 3829083 48586 48586 918059 918059 7995709 7342823 652886 270355 247190 23165 1391818 1173253 218565 632589 531688 100901 4132 4132 85074 85074 1690 1690 537222 355274 181948 50693 50693 795549 423493 372056 2048470 2048470 23951 15281 8670 207743 207743 4340224 4340224 436877 436877 FOOD 1271273 1271273 HOUSEKEEPING, LAUNDRY 1074085 1074085 GROUNDS AND SECURITY CO 952285 952285 RESIDENT ACTIVITIES 202931 202931 149138 149138 23438453 20383737 3054716 0 9070260 10783521 129367 160090 32513 34675 384961 381646 126738575 58513967 60639427 68224608 61115904 66455855 604376 654081 131976808 146694476 2226434 3670350 82983758 80650067 8861162 4184362 16068650 94071354 104573429 X 36546346 40624751 1359108 1496296 37905454 42121047 131976808 146694476 X 6441786 -1751642 -474551 X 0 1 X 1 0 X 94048 181609 63017 113867 42439 494980 23473682 23908048 23806590 24927472 26081206 122196998 23567730 24089657 23869607 25041339 26123645 122691978 0 0 0 122691978 2371665 1776035 1253456 1033526 2085366 8520048 2371665 1776035 1253456 1033526 2085366 8520048 1845 1431 1288 1425 1652 7641 25941240 25867123 25124351 26076290 28210663 131219667 0.93500 0.93810 0.06490 0.06160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2013 AMOUNT: $ 1,845. 2014 AMOUNT: $ 1,431. 2015 AMOUNT: $ 1,288. 2016 AMOUNT: $ 1,425. 2017 AMOUNT: $ 1,652. 0 0 0 0 0 1 1690 0 0 0 1690 0 PART II-B, LINE 1F BROOKHAVEN CONTRIBUTES ANNUALLY TO LEADING AGE, A NON-PROFIT SENIOR LIVING SOCIETY. LEADINGAGE ASSISTS SENIOR SERVICE ORGANIZATIONS BY PROVIDING EDUCATION AND ADVOCACY SUPPORT THAT PROMOTES EXCELLENCE IN THE DELIVERY OF CHRONIC OR LONG-TERM CARE SERVICES. 1359108 42439 156867 62118 1496296 1288179 113867 28125 71063 1359108 1207734 91681 24613 35849 1288179 1017090 231609 21498 62463 1207734 897029 144048 28244 52231 1017090 0.00000 0.00000 1.00000 0 0 5561151 5561151 100761823 54174978 46586845 5705371 3850201 1855170 14710230 488788 14221442 68224608 X 30099048 -1751642 -474551 -2226193 32325241 -2445002 -2445002 29880239 25883455 2445002 2445002 23438453 0 23438453 PART V, LINE 4: SYMMES LIFE, INC. DBA BROOKHAVEN AT LEXINGTON HAS FOUR PURPOSE RESTRICTED FUNDS. THE FUNDS CONSIST OF THE BENEVOLENCE FUND, NATURE TRAIL FUND, BROOKHAVEN FUND, AND THE SCHOLARSHIP FUND. THE BENEVOLENCE FUND EXISTS FOR THE PURPOSE OF SUPPORTING RESIDENTS WHO HAVE DEPLETED THEIR FUNDS. THE NATURE TRAIL FUND IS USED TO MAINTAIN OUTDOOR TRAILS FOR RESIDENT USE. THE SCHOLARSHIP FUND WAS ESTABLISHED FOR EMPLOYEE PROFESSIONAL DEVELOPMENT. THE BROOKHAVEN FUND WAS ESTABLISHED TO SUPPORT INNOVATIVE PROGRAMS AND SERVICES, SPECIALTY EQUIPMENT AND OTHER "EXTRAS" THAT MAY NOT BE IN THE BUDGET BUT ARE OF SPECIAL INTEREST TO RESIDENTS. THIS FUND IS UTILIZED BY RESIDENT GROUPS WHO WISH TO RAISE FUNDS FOR A SPECIFIC PURPOSE DESIGNED TO ENHANCE THE COMMUNITY. EACH RESIDENT INITIATIVE REQUIRES THE APPROVAL OF THE DEVELOPMENT COMMITTEE. PART X, LINE 2: BROOKHAVEN HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. BROOKHAVEN FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON BROOKHAVEN'S FINANCIAL STATEMENTS. BROOKHAVEN'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON EXTINGUISHMENT OF DEBT -474,551. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES -72,489. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -2,372,513. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST INVENTORY SALES 72,489. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 2,372,513. 1 EMPLOYEE SCHOLARSHIP GRANT 19 48586 N/A N/A PART I, LINE 2: THE BROOKHAVEN RESIDENT'S ASSOCIATION HAS ESTABLISHED A SCHOLARSHIP PROGRAM FOR BROOKHAVEN EMPLOYEES WHO SEEK FINANCIAL ASSISTANCE FOR THEIR EDUCATIONAL ENDEAVORS. DONATIONS FOR THIS PROGRAM ARE DIRECTED TO THE EMPLOYEE SCHOLARSHIP FUND. ANY EMPLOYEE IN GOOD STANDING WHO HAS COMPLETED 6 MONTHS OF EMPLOYMENT AND IS NOT CLASSIFIED AS PER DIEM EMPLOYEE MAY APPLY FOR A SCHOLARSHIP. THE SCHOLARSHIP AMOUNT WAS RAISED ON 1/1/14 TO $2,000 FOR PROGRAMS LEADING TO A COLLEGE DEGREE AND $1,000 FOR CERTIFICATE PROGRAMS, TO BE USED TOWARDS TUITION, FEES, AND BOOKS. APPLICANTS MUST SUBMIT A SCHOLARSHIP PROGRAM APPLICATION, A LETTER OF RECOMMENDATION FROM THEIR SUPERVISOR, AND PROOF OF ENROLLMENT IN A CERTIFICATE OR DEGREE PROGRAM TO THE HUMAN RESOURCE DEPARTMENT. AFTER CONFIRMING THAT THE EMPLOYEE IS A QUALIFIED APPLICANT, HUMAN RESOURCES WILL NOTIFY THE SCHOLARSHIP PROGRAM COMMITTEE OF THE APPLICANT'S INTENT. THE COMMITTEE, CONSISTING OF THE DIRECTOR OF HUMAN RESOURCES, A MEMBER OF THE RESIDENTS' STAFF APPRECIATION COMMITTEE, AND A MEMBER OF THE RESIDENTS' ASSOCIATION EXECUTIVE COMMITTEE WILL REVIEW ALL SCHOLARSHIP PROGRAM APPLICATIONS. THE NUMBER OF AWARDS IS DETERMINED BY THE AVAILABILITY OF FUNDS. UPON COMPLETION OF COURSES WITH A GRADE OF "C OR BETTER, A GRADE REPORT AS WELL AS A COPY OF THE PAID RECEIPT FOR TUITION AND BOOKS IS SUBMITTED. X X X X X X 0 1 0 0 0 0 0 0 0 JAMES M FREEHLING CEO/PRESIDENT 324720 0 0 0 8091 0 11375 0 18660 0 362846 0 0 0 SUSANNA KIRKPATRICK EVP/COO 202158 0 0 0 4947 0 8525 0 10409 0 226039 0 0 0 DIANA ZAMPELL DIRECTOR OF NURSING 137477 0 0 0 1000 0 5819 0 10409 0 154705 0 0 0 CATHLEEN WOODWARD SVP/CCO - LEFT JUL 2018 176032 0 0 0 5000 0 7343 0 1551 0 189926 0 0 0 LORRAINE KELLEY DIR. OF MARKETING - LEFT APR 2018 124105 0 0 0 40 0 5229 0 10902 0 140276 0 0 0 PART I, LINE 4B EFFECTIVE JANUARY 1, 2009, THE ORGANIZATION ADOPTED A 457(B) DEFERRED COMPENSATION PLAN. THE PLAN IS DESIGNED TO PROVIDE DEFERRED COMPENSATION FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES. THE PLAN IS INTENDED TO CONSTITUTE A TOP HAT PLAN UNDER SECTIONS 201(2), 301(1)3, AND 401(A)1 OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 194. THE ORGANIZATION MAY MAKE AN EMPLOYER DISCRETIONARY CONTRIBUTION TO THE PLAN FOR EACH PLAN YEAR. FOR 2017 THE FOLLOWING 457(B) CONTRIBUTIONS WERE MADE AND INCLUDED IN THESE INDIVIDUAL'S W-2 COMPENSATION: JAMES M. FREEHLING $8,091 SUSANNA KIRKPATRICK $4,947 CATHLEEN WOODWARD $5,000 DIANA ZAMPELL $1,000 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RAGO 2005-03-23 23722973 TO CONSTRUCT A SENIOR LIVING FACILITY AND REFINANCE OLD DEBT. 0 0 0 A 19360000 23722973 232145 412874 14743700 8334254 2005 1 0 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT OF THE CORPORATION, AND THE FOUR ELECTED OFFICERS OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE CORPORATION AND THE DIRECTION OF ITS AFFAIRS BETWEEN MEETINGS OF THE BOARD, SUBJECT TO ANY LIMITATIONS IMPOSED ON THE EXECUTIVE COMMITTEE BY LAW, THE ARTICLES OF ORGANIZATION, THESE BYLAWS, OR BY THE BOARD OF TRUSTEES. THE BOARD SHALL HAVE THE POWER TO RESCIND ANY VOTE OR ACTION OF THE EXECUTIVE COMMITTEE, BUT NO SUCH RESCISSION SHALL HAVE RETROACTIVE EFFECT OR INVALIDATE ACTION ALREADY TAKEN IN RELIANCE ON SUCH VOTE OR ACTION. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS MAY BE NECESSARY TO MEET ITS RESPONSIBILITIES, MEETINGS TO BE CALLED BY THE CHAIR OR THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN A DRAFT WAS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY & PROCEDURE ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS COVERS ALL TRUSTEES. ALL NEW TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY AND PROCEDURE AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. ANNUALLY, ALL TRUSTEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DISCLOSURE FORM IDENTIFYING ANY SITUATION HE/SHE BELIEVES COULD GIVE RISE TO A CONFLICT. THE BOARD CHAIR WILL BE INFORMED OF ALL DISCLOSED POTENTIAL CONFLICTS. PRIOR TO ANY BOARD/COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A TRUSTEE HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT TO THE BOARD CHAIR WHO SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. TRUSTEES WITH A CONFLICT OF INTEREST WILL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD/COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS; IF A VOTE IS INVOLVED, THE TRUSTEE SHALL NOT VOTE AND SHALL NOT BE PRESENT IN THE ROOM WHEN THE VOTE IS TAKEN. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD/COMMITTEE ACTION, SHALL DISCLOSE ANY CONFLICT OF INTEREST TO THE CHAIR. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY FOR THE CEO/PRESIDENT ROLE IN 2016 ON BEHALF OF BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE SURVEY FINDINGS WERE REPORTED TO BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO COMPLETED A SELF-EVALUATION OF HIS PERFORMANCE WHICH WAS PROVIDED TO MEMBERS OF THE BOARD OF TRUSTEES ALONG WITH THE ANNUAL PERFORMANCE EVALUATION FORM WHICH THEY WERE ASKED TO COMPLETE. COMPLETED PERFORMANCE EVALUATIONS WERE RETURNED TO THE CHAIR OF THE EXECUTIVE COMPENSATION COMMITTEE. THE RESULTS OF THE WAGE AND BENEFITS SURVEY AND PERFORMANCE EVALUATION WERE SUMMARIZED AND DISCUSSED WITH THE EXECUTIVE COMPENSATION COMMITTEE WHO VOTED TO RECOMMEND THE ANNUAL PAY ADJUSTMENT FOR THE PRESIDENT/CEO. THE FULL BOARD OF TRUSTEES VOTED TO ACCEPT THE RECOMMENDATION. THE DELIBERATIONS AND FINAL DECISION WERE TIMELY DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY IN 2016. THE SURVEY FINDINGS WERE REPORTED TO THE EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO COMPLETED A PERFORMANCE EVALUATION FOR THE EVP/COO AND VP/CFO. THE PRESIDENT/CEO SHARED THE RESULTS OF THE PERFORMANCE EVALUATIONS WITH THE EXECUTIVE COMPENSATION COMMITTEE AND RECOMMENDED PAY ADJUSTMENTS FOR THESE POSITIONS BASED ON THE PERFORMANCE EVALUATION AND WAGE AND SALARY SURVEY DATA. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN A PUBLIC ROOM. RESIDENTS RECEIVE A COPY YEARLY. AUDITED FINANCIAL STATEMENTS ARE UPLOADED TO THE EMMA WEBSITE FOR THE PUBLIC. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON EXTINGUISHMENT OF DEBT -474,551.