2016-11-15T13:15:34-06:00 2015-12-31 135381590 BDO USA LLP TWO INTERNATIONAL PLACE BOSTON MA 02110 990 2015-01-01 043515688 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC MASO 5082487344 88 MASONIC HOME ROAD CHARLTON MA 015071000 TAMERYN CAMPBELL CEO/PRESIDENT 5082487344 2016-11-11 1 JEFFREY T ROGERS P01074284 6174220700 2015 2017-02-10 21:41:12Z TAMERYN CAMPBELL 88 MASONIC HOME ROAD CHARLTON MA 015071000 3371086 0 X THEMASONICHOME.ORG/ X 2000 MA CHARITABLE - DEVELOPS AND OFFERS SERVICES AND PROGRAMS TO THE RESIDENTS OF THE COMMUNITY. 8 8 32 0 0 0 64316 150070 3909534 3113675 208883 107341 0 0 4182733 3371086 0 0 0 0 3543656 1991154 0 0 127379 19367014 5593400 22910670 7584554 -18727937 -4213468 11123602 20791119 85136155 80006365 -74012553 -59215246 X TO SPONSOR, DEVELOP, OFFER AND/OR PROMOTE SERVICES AND PROGRAMS RELATING TO THE CARE, TREATMENT AND HEALING OF HUMANS, WHICH SERVICES AND PROGRAMS ARE CHARITABLE, SCIENTIFIC, AND/OR EDUCATIONAL AND WHICH ADDRESS THE PHYSICAL AND MENTAL NEEDS OF EVERY RACE, COLOR AND RELIGION, AND THEIR WIDOWS AND FAMILY MEMBERS, AS WELL AS MEMBERS OF THE COMMUNITY AT LARGE. 0 0 1220060 3113675 TO ESTABLISH, MAINTAIN AND OPERATE EXCLUSIVELY FOR CHARITABLE PURPOSES A RETIREMENT AND CONVALESCENT HOME TO AID, ASSIST AND/OR SUPPORT AGED, SICK AND INFIRM FREEMASONS AND THE WIDOWS AND WIVES OF FREEMASONS ALONG WITH THE GENERAL PUBLIC. 1220060 1 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 19 0 1 32 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 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 015071000 THEODORE E COOLEDGE DIRECTOR 3.00 X 0 0 0 DONALD LALIBERTE DIRECTOR 3.00 X 0 0 0 RONALD E JACKSON CLERK 3.00 X 0 0 0 ROY J LEONE DIRECTOR 3.00 X 0 0 0 LAWRENCE J SMITH DIRECTOR 3.00 X 0 0 0 MASON RUSSELL TREASURER, EX-OFFICIO 3.00 X 0 0 0 HARVEY WAUGH CHAIR 3.00 X 0 0 0 KENNETH BLAKE DIRECTOR 3.00 X 0 0 0 WILLIAM HOLLAND DIRECTOR 3.00 X 0 0 0 ROBERT JOLLY DIRECTOR 3.00 X 0 0 0 PAMELA A JONES EVP & ASST. TREASURER 40.00 X 228322 0 11679 TAMERYN CAMPBELL PRESIDENT/CEO 40.00 X 350524 0 11924 PAUL BOWLER VICE PRESIDENT 40.00 X 204570 0 20988 STEPHEN KENNEY SENIOR ACCOUNTING DIRECTOR 40.00 X 132225 0 21644 915641 0 66235 4 0 1 0 ALVAREZ & MARSHAL HEALTHCARE INC 600 MADISON AVENUE NEW YORK NY 10062 CONSULTING 1581913 NORTH SHORES CONSULTING 282 EAST SYCAMORE STREET COLUMBUS OH 43206 CONSULTING 303888 SQUIRE PATTON BOGGS (US) LLP 4900 KEY TOWER CLEVELAND OH 44114 LEGAL REPRESENTATION 300442 KING & BISHOP 333 WYMAN STREET WALTHAM MA 02451 CONSULTING 205088 WINDSTREAM PO BOX 1283 BUFFALO NY 142401283 TELECOMMUNICATIONS 138531 6 150070 150070 NET PATIENT SERVICE RE 812900 2598858 2598858 MANAGEMENT CONTRACT RE 561000 514817 514817 3113675 107341 107341 3371086 3113675 0 107341 X 584062 584062 1114026 534732 504944 74350 7604 7604 163266 78368 74002 10896 122196 58654 55387 8155 269469 269469 19156 19156 3505812 3505812 54858 43311 11547 18980 2393 14696 1891 119307 70147 41243 7917 41803 40912 891 677 677 305120 176970 128150 66298 66298 EQUIPMENT RENTAL AND MA 637501 637501 OTHER EXPENSES 251921 204201 39848 7872 I/C BAD DEBT PROVISION 205671 205671 TELEPHONE 88002 51284 36376 342 8825 5307 3518 7584554 1220060 6237115 127379 58914 2606 49404 0 526164 225538 336074 207366 3279284 2759900 791506 519384 9361540 19836225 11123602 20791119 817671 811180 84318484 79195185 85136155 80006365 X -74114710 -59319937 73519 76053 28638 28638 -74012553 -59215246 11123602 20791119 X -4213468 19010775 X 0 1 X 0 0 X X 4 OVERLOOK COMMUNITIES INC 043515686 9 1 0 555600 OVERLOOK VISITING NURSES ASSOCIATION INC 043515687 9 1 0 1220760 OVERLOOK MASONIC HEALTH CENTER INC 222843194 9 1 0 784260 OVERLOOK HEALTH CENTER AT NORTHHAMPTON INC 270451701 9 1 0 0 4 0 2560620 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 SCHEDULE A, SECTION E MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF OVERLOOK MASONIC HEALTH CENTER, INC. OVERLOOK COMMUNITIES, INC., OVERLOOK VISITING NURSE ASSOCIATION, INC., AND OVERLOOK HEALTH CENTER AT NORTHAMPTON, INC. AS SUCH ITS RIGHTS INCLUDE THE APPOINTMENT OF BOARD MEMBERS FOR ITS MEMBER ORGANIZATIONS. ITS RESPONSIBILITIES ALSO INCLUDE THE OVERALL DIRECTION OF PROGRAMS AND SERVICES FOR ITS MEMBER ORGANIZATIONS. 102157 2534 104691 97321 64316 59480 102157 185633 61462 149774 97321 98307 87326 185633 94957 79084 75734 98307 0.27000 0.73000 0 0 3279284 2759900 519384 519384 DUE FROM AFFILIATES 19457234 DONOR RESTRICTED 104691 OTHER NON-CURRENT ASSETS 274300 19836225 DUE TO AFFILIATES 79061128 DUE TO RELATED PARTY 134057 79195185 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT INCLUDES BOTH DONOR RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION. X X X X 0 0 0 0 0 0 0 0 0 PAMELA A JONES EVP & ASST. TREASURER 218311 0 0 0 10011 0 1120 0 10559 0 240001 0 0 0 TAMERYN CAMPBELL PRESIDENT/CEO 340357 0 0 0 10167 0 0 0 11924 0 362448 0 0 0 PAUL BOWLER VICE PRESIDENT 184283 0 0 0 20287 0 0 0 20988 0 225558 0 0 0 STEPHEN KENNEY SENIOR ACCOUNTING DIRECTOR 111998 0 0 0 20227 0 716 0 20928 0 153869 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT WORKS WITH THE ORGANIZATION'S EXTERNAL AUDITORS 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 WITH THE BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY 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 SYSTEM OF MASSACHUSETTS, INC. (MHS) THIS CONFLICTS POLICY SHALL APPLY WITH EQUAL FORCE TO ALL CORPORATIONS RELATED TO, OR AFFILIATED WITH, MHS. THE POLICY IS SIGNED BY ALL BOARD MEMBERS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 13:IS THE POLICY OF MHS TO ACTIVELY WORK TO PREVENT FRAUD, WASTE, OR ABUSE OF PROCEDURE. ALL EMPLOYEES, CONTRACTORS, AGENTS, AND VOLUNTEERS OF MHS MUST IMMEDIATELY REPORT ANY SUSPICION OF FRAUD, WASTE, OR ABUSE OF PROCEDURE IN CONNECTION WITH MHS OPERATIONS TO HIS OR HER SUPERVISOR. MHS ENGAGES IN A CORPORATE COMPLIANCE PROGRAM FOR THE PURPOSE OF DETECTING AND PREVENTING FRAUD, WASTE, AND ABUSE OF PROCEDURE. FORM 990, PART VI, SECTION B, LINE 14: MANAGEMENT AND THE BOARD ARE IN THE PROCESS OF INITIATING A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION MAINTAINS AN EXECUTIVE COMMITTEE TO ANNUALLY REVIEW THE PERFORMANCE AND COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES. THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES ANNUALLY BASED ON COMPARABLE INDUSTRY DATA AND THROUGH A CONSULTATION AGREEMENT WITH TOWERS WATSON, A NATIONAL HUMAN RESOURCES CONSULTANT. THE DETERMINATION OF COMPENSATION IS SUBSTANTIATED IN THE ORGANIZATION'S MINUTES OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN ALSO BE FOUND ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,505,812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,505,812. FORM 990, PART XI, LINE 9: ADJUSTMENT FOR INTER-COMPANY RESERVE 19,010,775. OVERLOOK MASONIC HEALTH CENTER INC 88 MASONIC HOME ROAD CHARLTON MA 01507 222843194 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 0 OVERLOOK VISITING NURSES ASSOCIATION INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515687 HOME HEALTHCARE MA 501(C)(3) LINE 9 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 0 OVERLOOK COMMUNITIES INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515686 RESIDENTIAL & ASSISTED LIVING MA 501(C)(3) LINE 9 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 0 OVERLOOK HEALTH CENTER AT NORTHAMPTON INC 88 MASONIC HOME ROAD CHARLTON MA 01507 270451701 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 0 OVERLOOK CATERING INC 88 MASONIC HOME ROAD CHARLTON MA 01507 271472010 CATERING SERVICES MA MHS C 296229 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 OVERLOOK MASONIC HEALTH CENTER INC L 784260 FMV OVERLOOK VISITING NURSES ASSOCIATION INC L 1220760 FMV OVERLOOK COMMUNITIES INC L 555600 FMV OVERLOOK CATERING INC L 2850 FMV