2018-08-15T05:07:00-07:00 2017-09-30 KPMG LLP 2 Financial Center 60 South Street Boston MA 02111 990 2016-10-01 050493219 Lifespan Foundation LIFE 4014446500 167 Point Street Providence RI 02903 Mary A Wakefield Treasurer 2018-08-15 true Tara D'Agostino P01245482 6179881000 2016 2022-09-23 18:48:47Z Timothy J Babineau MD 167 Point Street Providence RI 02903 5178058 false false X www.lifespan.org X 1996 RI Through the development and administration of philanthropic activities, the Lifespan Foundation (the Foundation) is able to make grants that help support the mission and purposes of Lifespan, its affiliates, and the Rhode Island community. 4 0 0 0 41769 72154 0 104390 332202 13674 146159 418030 233576 184299 0 0 0 0 0 233576 184299 -87417 233731 5013026 5404469 24041 37435 4988985 5367034 The Foundation operates exclusively for charitable, scientific, and educational purposes, and more specifically, for the purpose of supporting and otherwise benefiting and being responsive to the needs of Lifespan Corporation. false false 95487 95487 The Foundation and Brown University (Brown) have an agreement pursuant to which each entity maintains an endowment fund representing 50% of certain endowment gifts which support a clinical shared chair. The agreement specifies a spending rate which is applied to the trailing three-year average fair value of the endowment fund to arrive at an amount used to support the named professorship. In fiscal year 2017, the Foundation transferred $95,487 to Brown to support a professorship in the field of diagnostic imaging. 88812 88812 In fiscal year 2017, the Foundation transferred $88,812 to Rhode Island Hospital (RIH) to support its share of the Interventional Cardiology Joint Program Fellowship with Brown. The one-year program allows for four fellows to be trained to become competent in performing a variety of coronary artery interventional procedures, including, but not limited to, balloon angioplasty, atherectomy, intracoronary ultrasound, and development of intracoronary stents. Trainees also work toward obtaining competency in non-coronary cardiac and peripheral interventions. 184299 true true false false false false false false false true false true false false true true false true false false false false false false true false false true false true false false false false false false false false false false false false false false false false true false false false false true 1 0 true 0 false false false false false false false true true false 0 false false false false false false false false false false X 4 0 true false false false true true true true true false false true true true true true true false false false X Mary A Wakefield 4014447093 593 Eddy Street Providence RI 02903 X Paul J Adler Secretary 0.50 39.50 X X 0 432549 77273 Lawrence A Aubin Chairman 1.00 13.50 X X 0 0 0 Timothy J Babineau MD President 0.10 39.90 X X 0 2080990 476156 Mary A Wakefield Treasurer 0.50 39.50 X X 0 1014544 187388 Kenneth E Arnold Fmr. Secretary 0.00 0.00 X 0 514583 347820 4042666 1088637 0 true true false 0 32513 39641 72154 0 51968 51968 0 0 0 5013468 4733234 280234 280234 280234 40468 32513 26794 13674 13674 0 0 0 418030 345876 184299 184299 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 184299 184299 0 0 5037 156 0 19696 752 0 0 0 0 0 0 0 3384284 3798037 1502095 1516783 0 0 101914 88741 5013026 5404469 24041 23664 13771 24041 37435 X 5265 9877 1961514 2334951 3022206 3022206 4988985 5367034 5013026 5404469 X 233731 167017 -22699 X X false true X true false X 178640 54705 86796 41769 72154 434064 0 0 178640 54705 86796 41769 72154 434064 70822 363242 43284 28516 31976 58319 51968 214063 0 360 40468 40828 688955 0.52720 0.50690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4988061 96224 499219 179943 5403561 4900421 63739 239977 216076 4988061 5797895 -94654 314064 488756 4900421 5535649 153939 257461 141444 7710 5797895 6147338 277760 338645 1224912 3182 5535649 0.00170 0.55930 0.43900 false true true 1516783 Due to Affiliates 13771 13771 X Part V, Line 4: Intended uses of the endowment fund. The Foundation's permanently restricted endowments generate income which is donor-designated to support: (1) a clinical shared chair in diagnostic imaging with Brown University and (2) RIH's share of the Interventional Cardiology Joint Program Fellowship with Brown. The largest temporarily restricted funds held by the Foundation are used to support cardiology and other health care programs sponsored by Lifespan and certain of its affiliates. Part X : FIN48 Footnote The Foundation, as a not-for-profit corporation, is recognized under Section 501(c)(3) of the Internal Revenue Code and is exempt from Federal income taxes. The Foundation recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount of benefit that is greater than fifty percent likely to be realized upon settlement. Changes in measurement are reflected in the period in which the change in judgment occurs. The Foundation did not recognize the effect of any income tax positions during the fiscal year ended September 30, 2017. false Golf 47961 21857 26104 15484 Rise Above Cancer 5K 25020 10656 14364 11310 72981 32513 40468 15484 11310 26794 13674 true Brown University 75 Waterman Street Providence RI 02912 050258809 501(c)(3) 95487 0 Shared Chair Support Rhode Island Hospital 593 Eddy Street Providence RI 02903 050258954 501(c)(3) 88812 0 Shared Chair Support 2 0 Grantmaker's Description of How Grants are Used The Foundation engages in philanthropic activities to support the mission and purposes of Lifespan Corporation and certain of its affiliates. During the year ended September 30, 2017, the Foundation made temporarily restricted net asset transfers to specified health care programs of Lifespan affiliates. A master database of the Foundation's temporarily restricted funds is maintained as the primary source for identifying each fund's restriction, the availability of the current balance, and the authorized personnel for the respective fund. The database contains the fund's name, primary reporting department, most recent month end balance, fund purpose/restriction, and the management responsible for the fund. Expenditures (purchase requisitions, work order requisitions, check requests, and employee reimbursements) from the Foundation's temporarily restricted funds must be presented to the Lifespan Finance Department for approval prior to processing. Each request is reviewed to ensure the availability of funds and that the expense/purchase is both in conformity with the fund's restriction and approved by the required levels of authorized personnel referenced in the database. false true false false false false false false false false Kenneth E Arnold Fmr. Secretary 281706 119500 113377 329850 17970 862403 Mary A Wakefield Treasurer 671632 225000 117912 169371 18017 1201932 87712 Paul J Adler Secretary 322274 69000 41275 55063 22210 509822 549 Timothy J Babineau MD President 1201309 653549 226132 450763 25393 2557146 102285 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Timothy J. Babineau, MD, President, and Mary A. Wakefield, Treasurer, are directors of VNA Technicare, Inc. (VNA), a related for-profit corporation. Ms. Wakefield also serves as officer of VNA. Additionally, Ms. Wakefield and Paul J. Adler, Secretary, are directors of Lifespan MSO, Inc. (MSO), another related for-profit corporation. Ms. Wakefield also serves as an officer of MSO. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Lifespan is the sole corporate member of Lifespan Foundation. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The bylaws of the Foundation confer certain reserved powers upon Lifespan to provide it with the means of effective oversight, coordination, and support of the system. Powers reserved to Lifespan include: to elect and remove trustees and to approve the election of and removal of certain officers. At each annual meeting of the Foundation's Board of Trustees, a list is compiled of the names of those persons selected to serve as Trustees of the Foundation so that it can be approved and submitted to Lifespan for ratification and election. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Lifespan has the responsibility for planning, directing, and establishing policies intended to assure the development and delivery of quality health services on an integrated, cost-effective basis. Powers reserved to Lifespan, in addition to those noted above, include: to approve amendments of the Articles of Incorporation and Bylaws and other charter documents; to approve strategic plans; to approve investment policies and any capital or operating budgets or material non-budgeted expenditures; and to authorize incurrence or guaranty of material indebtedness. Form 990, Part VI, Line 11b: Form 990 Review Process The preparation and filing of the Form 990 and supporting schedules is the responsibility of the Executive Vice President & Chief Financial Officer (EVP/CFO)and Lifespan's Finance Department, with review by Lifespan's tax advisors, KPMG LLP (KPMG). The Form 990 is prepared by the accounting staff upon completion of Lifespan's annual independent audit and is reviewed by the Corporate Services Tax Compliance Manager, the Director of Finance, and the Vice President of Finance - Corporate Services. The Form 990 is forwarded to KPMG for further review. KPMG provides the Tax Compliance Manager with any recommended changes which are reviewed, and if agreed upon, are incorporated into the return. The draft Form 990 is then provided to the EVP/CFO for final management review. Prior to filing the return with the Internal Revenue Service, a copy of the entire form is sent to the Foundation's Board of Trustees in advance of its next Board meeting, at which the EVP/CFO discusses the highlights of the Form. All questions and concerns of the members of the Board are addressed by the EVP/CFO and incorporated into the Form 990 when appropriate. Once the Form 990 is complete and ready to be filed, the members of the Board are notified via email that a copy of the final version of the Form 990 is accessible through a password-protected website portal. The EVP/CFO is authorized to file the Form 990. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Lifespan currently makes its annual and quarterly consolidated financial statements available to the public via DAC (Digital Assurance Certification, LLC), a disclosure dissemination agent for issuers of tax-exempt bonds which electronically posts and transmits Lifespan's financial information to repositories and investors alike. In addition, copies of the Foundation's Articles of Incorporation, Bylaws, and Conflict of Interest Policy are available upon request from the office of the Lifespan CEO/EVP, either in person or by mail. Other Changes In Net Assets Or Fund Balances - Other Increases Employee fund contributions = $1370 Other Changes In Net Assets Or Fund Balances - Other Decreases Loss on uncollectible pledges = -$23557 Other Changes In Net Assets Or Fund Balances - Other Decreases Transfer to Newport Foundation = -$128 Other Changes In Net Assets Or Fund Balances - Other Decreases Transfer to Rhode Island Hospital Foundation = -$256 Other Changes In Net Assets Or Fund Balances - Other Decreases Transfer to The Miriam Hospital Foundation = -$128 Form 990, Part VI, Line 12c: Lifespan Corporation has a Conflict of Interest Policy that is applicable to all affiliates, including Lifespan Foundation, and administered by Lifespan's Corporate Compliance Department as follows: Each designated person subject to Lifespan's conflict of interest policy is required to provide Lifespan with an initial disclosure statement and thereafter an annual statement attesting that: (i) the designated person has read and is familiar with this policy, and (ii) the designated person and, to the best of his/her knowledge, family members, have not in the past engaged in, are not presently engaging in, or plan to engage in, any activity which contravenes this policy.If, at any time during the course of employment or association, a designated person has reason to believe that an existing or contemplated activity may contravene this policy, the person shall submit a full written description of the activity to the Lifespan Compliance Officer or the Office of the General Counsel to seek a determination as to whether the contemplated activity does or does not contravene this policy. This requirement shall be acknowledged as part of the annual performance evaluation process. If the activity in question involves either the Chief Executive Officer, the Senior Vice President and General Counsel, or a Trustee, a full written disclosure must be made to, and a determination sought from, the Chairman of the Board of Directors of Lifespan Corporation.Annually, the Lifespan Compliance Officer shall review and report to the Lifespan Executive Corporate Compliance Committee and to the Lifespan Audit and Compliance Committee on the administration of this policy.Failure on the part of any designated person to comply with this policy, including failure to submit in a timely fashion the conflict of interest disclosure statement, will be grounds for removal from his/her position and/or termination of his/her employment with Lifespan. Form 990, Part VI, Lines 15 a&b: The following applies to Lifespan and all of its affiliates, including the Foundation:EXECUTIVE COMPENSATIONLifespan's executive compensation philosophy balances appropriate stewardship of resources and the need to be competitive in recruiting and retaining talented individuals. It incorporates market-competitive and performance-related principles, and covers the President and CEO of Lifespan as well as other officers, senior management, and key employees. Lifespan's executive compensation program complies with both law and contemporary ethical norms, and is administered consistent with the organization's tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (IRC) and the avoidance of transactions subject to intermediate sanctions under Section 4958 of the IRC. Executive compensation is also administered consistent with Lifespan's Corporate Compliance Policy on Excess Benefit Transactions.The Compensation Committee of the Lifespan Corporation Board of Directors (the Committee), comprised of disinterested Lifespan Board members, is responsible for diligent oversight of executive compensation to ensure compliance with IRC requirements. Its duties include:* Approving eligibility for participation in the executive compensation program * Approving changes in compensation for existing executive participants * Approving guidelines, such as salary ranges and contract terms, on appropriate levels of compensation for other key employees* Approving new, and modifying or terminating existing, executive compensation plans including, but not limited to, annual incentive and executive benefit plans* Approving performance objectives associated with Lifespan's annual incentive plan, including measuring points, and using audited actual performance relative to these objectives as a precondition to approving the payment of any awards under the plan* Authorizing periodic performance benchmark studies to be conducted for purposes of assessing Lifespan's performance within the healthcare industry and the degree to which total remuneration levels at Lifespan are generally commensurate with Lifespan performance relative to healthcare industry performance* Conducting an annual performance review of Lifespan's Chief Executive Officer. The Chair of the Committee conducts and documents this review, based on his/her observations and interpretation of feedback from members of the Board of Directors.* Selecting and engaging qualified, independent, third-party compensation valuation consultants that the Committee charges with rendering opinions with respect to the reasonableness and comparability of compensation as well as the comparative organizations against which compensation is assessed, in accordance with relevant sections of the IRC and Lifespan's executive compensation philosophy. Lifespan's Chief Executive Officer works closely with the Committee to make recommendations on the above topics and keep the Committee informed about contemplated compensation changes for executives and other key employees, as well as candidates for these roles. The CEO also provides periodic updates to the Committee regarding Lifespan's performance relative to compensation-related performance objectives. The Committee's deliberations and actions are documented in minutes prepared for each meeting.PROCESS FOR DETERMINING COMPENSATION Valuation of Total Cash and Total Remuneration: No less frequently than annually, the Committee receives and reviews a total cash compensation valuation of all existing executive compensation program participants prepared by its independent compensation consultant. Annually, the Committee also receives and reviews a total remuneration valuation of all existing executive compensation participants. Base Salary Actions: The CEO recommends any salary adjustments for participants in the executive compensation program, using the results of the valuation study and his/her assessment of individual performance or other pertinent information, for the Committee's consideration.New Participants in Executive Compensation Program: With respect to compensation offers for individuals expected to participate in the executive compensation program, certain members of the Lifespan CEO's Council work with the Committee's independent compensation consultant or rely on information previously provided by the consultant to establish a range of reasonable cash compensation within which recruitment is expected to conclude through acceptance of a reasonable compensation offer. Form 990, Part VI, Section A, Line 1b: *Lawrence A. Aubin, Chair, is the owner of Lawrence Investments, LLC, with whichLifespan entered into a ten-year operating lease of certain health care facilitiesin July 2015. During fiscal year 2017, Lifespan paid rent to Lawrence Investments,LLC under the terms of this lease. Form 990, Part XII, Line 2: While the Foundation did not produce an audited financial statement as of and for the year ended September 30, 2017, it was included in Lifespan Corporation's audited consolidated financial statements, in which one column is used for the Foundation combined with certain related organizations. Additionally, the Foundation is included in the Lifespan Combined Foundations audited financial statements. There are no regulatory or creditor stipulations which require the preparation of a separate audited financial statement for the Foundation.The Lifespan Audit and Compliance Committee assumes responsibility for oversight of the audit of Lifespan's consolidated financial statements and the selection of Lifespan's independent accountant. ALC dba HSR 249 Roosevelt Avenue Pawtucket RI 02860 050442015 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bayberry Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 204590384 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bradley Hospital Foundation 167 Point Street Providence RI 02903 050500688 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Capital City Community Centers Inc 249 Roosevelt Avenue Pawtucket RI 02860 050259090 Daycare Services RI 501(c)(3) 7 Gateway Healthcare Inc false Emma Pendleton Bradley Hospital 1011 Veterans Memorial Parkway East Providence RI 02915 050258806 Pediatric Psych. Health Care Svcs RI 501(c)(3) 3 Lifespan Corporation false Families Reaching Into Each New Day Inc 249 Roosevelt Avenue Pawtucket RI 02860 050504841 Bereavement Services for Children RI 501(c)(3) 7 Gateway Healthcare Inc false Gateway Foundation 249 Roosevelt Avenue Pawtucket RI 02860 464002163 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Gateway Healthcare Inc 249 Roosevelt Avenue Pawtucket RI 02860 050309043 Subs. Abuse & Psych. Health Care Svcs RI 501(c)(3) 10 Lifespan Corporation false Hospital Properties Inc 167 Point Street Providence RI 02903 222869743 Property Management RI 501(c)(4) N/A Lifespan Corporation false Human Services Realty Inc 249 Roosevelt Avenue Pawtucket RI 02860 050398161 Housing for Elderly and Mentally Ill RI 501(c)(2) N/A Gateway Healthcare Inc false JM Apartments Inc 249 Roosevelt Avenue Pawtucket RI 02860 050435537 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Lifespan Corporation 167 Point Street Providence RI 02903 222861978 Holding Company/ Mgmnt. Services RI 501(c)(3) 12(II) NA false Lifespan Diversified Services Inc 167 Point Street Providence RI 02903 050258935 Holding Company/ Mgmnt. Services RI 501(c)(3) 10 Lifespan Corporation false Lifespan of Massachusetts Inc c/o Archstone Law 245 Winter St Waltham MA 02451 043408517 Holding Company MA 501(c)(3) 12(I) Lifespan Corporation false Lifespan Physician Group Inc 167 Point Street Providence RI 02903 050389801 Health Care Services RI 501(c)(3) 10 Lifespan Corporation false Lifespan School Solutions Inc 225 Chapman Street Providence RI 02905 464910847 Educational Services RI 501(c)(3) 2 Emma Pendleton Bradley Hospital false LJR Corporation 249 Roosevelt Avenue Pawtucket RI 02860 030508346 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Mill River Community Housing Corporation 249 Roosevelt Avenue Pawtucket RI 02860 050427152 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Newport Health Care Corporation 11 Friendship Street Newport RI 02840 222535537 Holding Company/ Mgmnt. Services RI 501(c)(3) 7 Lifespan Corporation false Newport Health Property Management Inc 11 Friendship Street Newport RI 02840 222335539 Property Management RI 501(c)(3) 12(I) Newport Health Care Corporation false Newport Hospital 11 Friendship Street Newport RI 02840 050258914 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false Newport Hospital Foundation Inc 11 Friendship Street Newport RI 02840 222535533 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false NHCC Medical Associates Inc 11 Friendship Street Newport RI 02840 050472268 Health Care Services RI 501(c)(3) 10 Lifespan Corporation false Obed Apartments Inc 249 Roosevelt Avenue Pawtucket RI 02860 050422771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Pathways Inc 249 Roosevelt Avenue Pawtucket RI 02860 050393004 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Rhode Island Hospital 593 Eddy Street Providence RI 02903 050258954 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false Rhode Island Hospital Foundation 167 Point Street Providence RI 02903 050468736 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false RIH Ventures 593 Eddy Street Providence RI 02903 050448686 Parking Facilities/Phlebotomy Services RI 501(c)(3) 10 Lifespan Corporation false Shore Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 050504003 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false The Autism Project 1516 Atwood Avenue Johnston RI 02919 050512037 Services for Children with Autism RI 501(c)(3) 10 Gateway Healthcare Inc false The Miriam Hospital 164 Summit Avenue Providence RI 02906 050258905 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false The Miriam Hospital Foundation 167 Point Street Providence RI 02903 050377502 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false TLR Realty 249 Roosevelt Avenue Pawtucket RI 02860 043742771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Wentworth Corporation 249 Roosevelt Avenue Pawtucket RI 02860 050488520 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Westerly Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 611439766 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false JRR Housing 249 Roosevelt Avenue Pawtucket RI 02860 263121266 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false RI Sound Enterprises Insurance Co Ltd 65 Front Street Hamilton BD HM 12 Offshore Insurance Captive BD N/A N/A Lifespan Corporation false Lifespan Health Alliance LLC 167 Point Street Providence RI 02903 812732225 Account. Care Org. RI N/A false false Lifespan MSO Inc 167 Point Street Providence RI 02903 050508717 Mgmnt. Svcs. RI Lifespan Corp C corp false Lifespan Risk Services Inc 167 Point Street Providence RI 02903 050459767 Risk Mgmnt. RI Lifespan Corp C corp false VNA Technicare Inc 200 Corliss Street Providence RI 02904 050472710 DME Sales RI LDS Inc C corp false Gateway Professional Group Inc 249 Roosevelt Avenue Pawtucket RI 02860 050498391 Psychotherapy RI Gateway Healthcare C Corp false false true false false false false false false false false false true true true true false false false false Entity Merger: Effective April 1, 2017, Alternative Living Concepts, Inc. (ALC) and Human Services Realty, Inc., related Lifespan organizations, underwent a merger whereby ALC became the surviving corporation. However, ALC will continue its operations using the d/b/a name of Human Services Realty.