2018-07-10T06:49:37-05:00 2017-08-31 990 2016-09-01 521732800 The Bon Secours of Maryland Foundation Inc BONS 4103623199 26 N Fulton Avenue Baltimore MD 212231624 Laura Ellison CFO-BSBHS 4103623199 2018-07-10 0 2016 2022-09-23 18:48:47Z Bon Secours Community Works Samuel L Ross MD 26 N Fulton Avenue Baltimore MD 212231624 3831067 0 0928 X bonsecours.com X 1990 MD BSMF serves the community through housing and community development initiatives. 11 9 55 9 0 0 2587004 3795266 18000 18000 0 0 8505 17801 2613509 3831067 318109 251636 0 0 2133050 2135065 0 0 0 634455 827068 3085614 3213769 -472105 617298 638718 1422010 8122305 8288210 -7483587 -6866200 X The mission is to bring compassion to health care and to be good help to those in need, especially those who are poor and dying. As a system of caregivers, we commit ourselves to help bring people and communities to health and wholeness. 0 0 945763 1709 Family Support Center - Helps young parents learn, grow and develop new skills by providing classes that enhance skills for GED, ABE, parenting and computer training while also providing free onsight developmental child care to their young. 1043255 249887 18000 Centers For Working Families - Adult Career development, Financial Literacy classes, Job Readiness, Resume Writing and Tax Preparation. 194182 Open Space Management - Program was developed to turn city-owned vacant lots into attractive green spaces & maintain them by utilizing and training graduates from the Centers For Working Families program. 734355 40 Other Program Service Accomplishment expenses include our Women's Resource Center and grants and allocations to nonprofit organizations. 734355 40 2917555 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 138 0 1 55 1 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 1 0 MD X Laura Ellison 4433673835 8990 Old Annapolis Road Columbia MD 21045 X Samuel Ross MD CEO-BSBHS 1.00 49.00 X X 0 1000544 54934 Sr Patricia Dowling CBS President 0.50 2.00 X X 0 0 0 Lenwood Ivey PhD Chairman 0.50 0.00 X X 0 0 0 Glendora Hughes Board Member 0.50 0.00 X 0 0 0 Jae Chon Board Member (Mar-Aug) 0.50 0.00 X 0 0 0 Curtis Clark Board Member 3.00 47.00 X 0 156857 27604 Deborah Knight-Kerr Board Member 0.50 0.00 X 0 0 0 Dale McArdle Board Member 0.50 0.50 X 0 0 0 Sr Alice Talone CBS Board Member 0.50 3.00 X 0 0 0 Michael Seipp Board Member 0.50 0.50 X 0 0 0 James Davis Board Member 0.50 0.00 X 0 0 0 Talib Horne Executive Director 50.00 0.00 X 128463 0 12976 Laura Ellison CFO-BSBHS/BSHSI Sys VP Fin 1.25 48.75 X 0 450849 45410 Roslyn Brock Former Executive Director 0.00 0.00 X 0 294642 24066 128463 1902892 164990 1 1 1 0 0 629375 1708544 1457347 3795266 Tax Return Processing 900099 18000 18000 18000 15917 0 15917 15917 15917 Vending Machine Rev. 900099 1884 1884 1884 3831067 18000 0 17801 251636 251636 144098 129688 14410 1574396 1416956 157440 28899 26009 2890 283936 255542 28394 103736 93362 10374 103 93 10 299459 269514 29945 134 121 13 57687 51918 5769 29977 26979 2998 30701 27631 3070 13137 11823 1314 691 622 69 Purchased Services 380066 342059 38007 Dues, Licenses, Sub. 8651 7786 865 Repairs & Maintenance 6462 5816 646 3213769 2917555 296214 0 169769 1163522 421659 245426 281238 268176 26199 13062 21091 638718 1422010 53319 93184 8068986 8195026 8122305 8288210 X -7653356 -8029723 169769 1163523 -7483587 -6866200 638718 1422010 X 617298 89 X 0 1 X 1 1 1 X 1614684 1643948 2185372 2587004 3795266 11826274 1614684 1643948 2185372 2587004 3795266 11826274 506373 11319901 11499 9075 8826 6989 15917 52306 25022 39959 19516 19884 104381 11982961 0.94470 0.87740 X Schedule A, Part II, Line 10, Explanation of Other Income: Misc Rev - 2014 Amount: $ 3,107. Tax Return Process Fee - 2013 Amount: $ 24,000. 2014 Amount: $ 36,000. 2015 Amount: $ 18,000. 2016 Amount: $ 18,000. Vending Machine Revenue - 2013 Amount: $ 1,022. 2014 Amount: $ 852. 2015 Amount: $ 1,516. 2016 Amount: $ 1,884. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 281238 268176 13062 13062 Due to Affiliates 8195026 8195026 X Part X, Line 2: Schedule D, Part X, Line 2 requires that the organization provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under ASC 740. ASC 740 addresses the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The adoption of ASC 740 by BSHSI on September 1, 2007 did not have a material impact on BSHSI's consolidated financial statements. As the organization does not conduct a separate audit of its financial statements, below is the related statement from the Bon Secours Health System, Inc. consolidated audited financial statements: The System and most of its subsidiaries (including certain joint venture entities) are exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The System accounts for uncertain tax positions in accordance with ASC Topic 740, Income Taxes. Their related income is exempt from federal income tax under Section 501(A). The System 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. The System has determined that no material unrecognized tax benefits or liabilities exist as of August 31, 2017 or 2016. Accounting for uncertainty in income taxes, ASC Topic 740-10 prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. The System is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The System believes it is no longer subject to income tax examinations for years prior to 2013. As of August 31, 2017 and 2016, the System has no uncertain tax positions. The System's taxable subsidiaries had approximately $106,393 and $89,895 of net operating loss carryforwards as of August 31, 2017 and 2016, respectively, which expire in varying periods through 2037 and are available to offset future taxable income. The System accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect during the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Interest and penalties related to income taxes are accounted for as income tax expense. The System's deferred tax assets are fully reserved at August 31, 2017 and 2016 as the System considers it more likely than not that these amounts will not be recognized. 1 Evictions Assistance 226 184022 Summer Youth Stipends 6 1365 Indigent Bus Fare 191 3409 Nursing Education/Training 74 62800 Part I, Line 2: The organization complies with Bon Secours Health System, Inc's system-wide financial and accounting policies. Contributions are generally made as reimbursements for funds spent. In such cases, the donee/grantee organization must provide documentation to the filing organization before funds are approved for disbursement. 0 1 0 0 0 0 0 0 0 Samuel Ross MD CEO-BSBHS 0 601809 0 90308 0 308427 0 34958 0 19976 0 1055478 0 171858 Curtis Clark Board Member 0 150581 0 5739 0 537 0 6504 0 21100 0 184461 0 0 Laura Ellison CFO-BSBHS/BSHSI Sys VP Fin 0 341191 0 68847 0 40811 0 18718 0 26692 0 496259 0 0 Roslyn Brock Former Executive Director 0 228994 0 43661 0 21987 0 13971 0 10095 0 318708 0 0 Part I, Line 3 Bon Secours Health System, Inc., a related organization of the filing organization, uses the following to establish the compensation of the organization's CEO/Executive Director: Compensation Committee Independent Compensation Consultant Written Employment Contract Compensation Survey or Study Approval by the Board or Compensation Committee Part I, Line 4b The filing organization participates in a BSHSI sponsored executive retirement program that allows for deposits into additional retirement plans and is available only to officers and key employees. The 457F plan is a non-qualified plan and is subject to a minimum three-year service requirement before vesting on deposits made into this plan. Individuals that received a distribution include: Samuel Ross, MD, $201,434. Form 990, Part VI, Section A, line 6 Bon Secours Health System, Inc. is the sole member of Bon Secours Baltimore Health System, Inc. which in turn is the sole member of The Bon Secours of Maryland Foundation, Inc. Form 990, Part VI, Section A, line 7a The governing body of The Bon Secours of Maryland Foundation, Inc. is appointed by its Member, Bon Secours Baltimore Health System, Inc. Form 990, Part VI, Section A, line 7b Certain authorities of The Bon Secours of Maryland Foundation, Inc. are reserved to its member or to Bon Secours Health System, Inc. Form 990, Part VI, Section B, line 11b The process the organization uses to review the Form 990 consists of a review by the local system's audit and compliance board-committee and providing the form to the local system board of directors to allow for a thorough review by both before the filing date. The local system's audit and compliance committee and board of directors have reviewed the Form 990, scheduled time on meeting agendas, and asked questions regarding the Form 990 before the return is filed. Form 990, Part VI, Section B, line 12c The organization regularly and consistently monitors compliance with the conflict of interest policy. On an annual basis, all persons subject to the policy, including all officers, directors and key employees are required to make certain disclosures. These include disclosures related to certain personal, financial and organizational relationships that may present a conflict, or the appearance of a conflict of interest with the organization. All disclosures go through a three-part review process: (1) disclosures are reviewed first by the corporate responsibility officer (CRO); (2) a governance team comprised of the CEO, board president, board chair, CRO, and the BSHSI CRO participate in a second review of all disclosures during which recommendations are made as to the resolution of any conflicts or potential conflicts. Depending on the facts and circumstances, resolutions may include ongoing disclosure, recusal or removal of the conflict; and (3) all disclosures and recommendations are reviewed by a board committee (audit and compliance committee reviews the disclosures of management and the governance committee reviews the disclosures of the board and board committee members). Form 990, Part VI, Section B, line 15b The compensation committee of the board of Bon Secours Health System, Inc. (BSHSI) engages in a comprehensive process for the oversight and management of remuneration for executive employees and disqualified parties of the BSHSI. The compensation committee consists of a group of independent board members and engages independent external compensation consultant to ensure they receive appropriate analysis of market and follow the practices necessary to obtain full compliance with the IRS' rebuttable presumption of reasonableness. The committee establishes and maintains a compensation philosophy; reviews pay practices against local, regional and national healthcare organizations and approves all remunerative decisions for this group of individuals. The committee reviews and receives assurances that all levels of pay within the organization are reasonable based on performance and validates incentives are met. These decisions are documented in the BSHSI board of directors and compensation committee minutes. Compensation Process Other Officers/ Key Employees: For those key employees and highest paid employees that are not reviewed by the BSHSI compensation committee, the process included a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision. In the review, the other officers or key employees of the organization were compared to other hospitals' employees in the area that hold the same title. During the review and approval of the compensation, documentation of the decision was recorded in human resources. Form 990, Part VI, Section C, line 19 The filing organization provides any documents open to public inspection upon request. Form 990, Part VII - Additional Disclosure: Board Member positions are generally voluntary in nature. Compensated employees of the filing organization and other related organizations who also hold board positions are compensated only in relation to their employment and do not receive additional compensation for their board responsibilities. Form 990, Part XI, line 9: Other changes in net assets 89. Bon Secours Health System Inc 1505 Marriottsville Road Marriottsville MD 211041301 521301088 Parent Org. Management Services MD 501(c)(3) Line 12c, III-FI Bon Secours Inc 0 Bon Secours Hospital Baltimore Inc 2000 W Baltimore St Baltimore MD 212231558 521909599 Healthcare MD 501(c)(3) Line 3 Bon Secours Baltimore Health System Inc 0 Unity Properties Inc 26 N Fulton Avenue Baltimore MD 212231624 521857768 Low Income Housing MD 501(c)(3) Line 7 The Bon Secours of Maryland Foundation Inc 1 Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore St Baltimore MD 21223 383843816 Grant Making Foundation MD 501(c)(3) Line 7 Bon Secours Baltimore Health System Inc 0 Bon Secours Housing 26 N Fulton Avenue Baltimore MD 212231624 521442707 Low Income Housing MD 501(c)(3) Line 10 The Bon Secours of Maryland Foundation Inc 1 Bon Secours Housing II 26 N Fulton Avenue Baltimore MD 212231624 521543174 Low Income Housing MD 501(c)(3) Line 10 The Bon Secours of Maryland Foundation Inc 1 Bon Secours Baltimore Development Inc 26 N Fulton Avenue Baltimore MD 212231624 760785344 Low Income Housing MD 501(c)(3) Line 7 Unity Properties Inc 1 Bon Secours Baltimore Health Corp (dba Bon Secours Baltimore Health System) 2000 W Baltimore St Baltimore MD 212231558 800728893 Local System Parent Org. MD 501(c)(3) Line 12c, III-FI Bon Secours Health System Inc 0 Bon Secours Apartments LP 1800 W Baltimore Street Baltimore MD 21223 521952502 Low Income Housing MD N/A Bon Secours Apt II LP 1800 W Baltimore Street Baltimore MD 21223 522063512 Low Income Housing MD N/A Liberty Senior Housing LP 2000 W Baltimore Street Baltimore MD 21223 522134447 Low Income Housing MD N/A Bon Secours Apartments III LP 1800 W Baltimore Street Baltimore MD 21223 522134444 Low Income Housing MD N/A Bon Secours Smallwood Summit LP 26 N Fulton Avenue Baltimore MD 212231624 522280175 Low Income Housing MD N/A Bon Secours Chesapeake Apartments LP 26 N Fulton Avenue Baltimore MD 212231624 200107034 Low Income Housing MD N/A Bon Secours Shiloh LP 26 N Fulton Avenue Baltimore MD 212231624 203965243 Low Income Housing MD N/A Bon Secours Wayland LP 26 N Fulton Avenue Baltimore MD 212231624 270468688 Low Income Housing MD N/A Bon Secours Benet House LLC 26 N Fulton Avenue Baltimore MD 212231624 463055312 Low Income Housing MD N/A Bon Secours Benet House LP 26 N Fulton Avenue Baltimore MD 212231624 364765400 Low Income Housing MD N/A Bon Secours Gibbons Apartments LP 26 N Fulton Avenue Baltimore MD 212231624 472322323 Low Income Housing MD N/A Bon Secours New Shiloh II LP 26 N Fulton Avenue Baltimore MD 21223 820655142 Low Income Housing MD N/A Unity Housing Inc 26 N Fulton Avenue Baltimore MD 212231624 521952507 Low Income Housing MD N/A C 1 Bon Secours Wayland LLC 26 N Fulton Avenue Baltimore MD 212231624 270468561 Low Income Housing MD N/A C 1 Bon Secours New Shiloh II LLC 26 N Fulton Avenue Baltimore MD 21223 820655142 Low Income Housing MD N/A C 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0