2016-07-19T09:58:17-05:00 2015-09-30 135381590 BDO USA LLP 200 PORTLAND STREET BOSTON MA 02114 990 2014-10-01 042777145 NORTHEAST BEHAVIORAL HEALTH CORPORATION NORT 9785247100 199 ROSEWOOD DRIVE NO 250 DANVERS MA 01923 KEVIN NORTON CEO 9789211293 2016-07-18 1 JEFFREY T ROGERS P01074284 6177427788 2014 2016-09-27 15:27:22Z LAHEY HEALTH BEHAVIORAL SERVICES HOWARD R GRANT JD MD 41 MALL ROAD BURLINGTON MA 01805 68278809 0 X WWW.NEBHEALTH.ORG X 1970 MA NORTHEAST BEHAVIORAL HEALTH DELIVERS OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THE MENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS. 9 7 1792 100 0 0 60719 30960 67716020 66820438 -2873 341 1196980 1426911 68970846 68278650 0 0 0 0 59714926 59529940 0 0 0 11764807 11069602 71479733 70599542 -2508887 -2320892 14316146 15151828 8009852 11166426 6306294 3985402 X DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THE MENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS. 0 0 16829063 16547047 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; CHILDREN'S SERVICES, INCLUDING 601,429 ENCOUNTERS OF CARE FOR THE YEAR ENDED SEPTEMBER 30, 2015. 12912787 11956356 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; EMERGENCY SERVICES, INCLUDING 173,413 ENCOUNTERS FOR THE YEAR ENDED SEPTEMBER 30, 2015. 17708823 15641206 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; AMBULATORY SERVICES, INCLUDING 343,489 SESSIONS PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2015. 21838988 23902180 OTHER PROGRAMS INCLUDE INPATIENT SERVICES, CHILDREN'S BEHAVIORAL HEALTH & FAMILY SUPPORT, HIV/AIDS & COMMUNITY SUPPORT SERVICES. 21838988 23902180 69289661 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 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 38 0 1 1792 1 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ARTHUR MCLEOD 9785247100 199 ROSEWOOD DRIVE SUITE 250 DANVERS MA 01923 VINCENT MARTELLI JR CHAIRMAN 1.00 X 0 0 0 SHELDON ARONSON BOARD MEMBER 1.00 X 0 0 0 KATHERINE BARRAND BOARD MEMBER 1.00 X 0 0 0 VICTOR CAPOCCIA BOARD MEMBER 1.00 X 0 0 0 MARJORIE DETKIN BOARD MEMBER 1.00 X 0 0 0 BARRY GINSBERG MD BOARD MEMBER 1.00 40.00 X 0 331989 23102 MONICA NOETHER BOARD MEMBER 1.00 X 0 0 0 A HEATON ROBERTSON BOARD MEMBER 1.00 X 0 0 0 HOWARD R GRANT JD MD PRESIDENT 1.00 40.00 X X 0 2012525 278701 TIMOTHY O'CONNOR EVP, CFO & TREASURER 1.00 40.00 X 0 746676 148875 ARTHUR MCLEOD ASSISTANT TREASURER 28.00 12.00 X 183793 74087 45839 DAVID SPACKMAN CLERK 1.00 40.00 X 0 450576 51385 KEVIN NORTON CEO 1.00 40.00 X 0 331989 32202 MARY ELLEN LEAR ASSISTANT CLERK 1.00 40.00 X 0 99883 1785 BRUCE A METZ SVP CHIEF INFO OFFICER 2.00 40.00 X 0 411703 31863 ELIZABETH P CONRAD SVP CHIEF HR OFFICER 2.00 40.00 X 0 374172 55551 MONA BASTIDE COO BEHAVIORAL HEALTH 40.00 X 284035 0 5599 SANGITA K MALLICK PHYSICIAN 40.00 X 263974 0 7951 ELISE CAMPAGNOLO WEIKEL PHYSICIAN 40.00 X 229044 0 36600 PAUL A FALLON PHYSICIAN 40.00 X 228465 0 28357 IRINA GURYANOVA PHYSICIAN 40.00 X 198881 0 24394 1388192 4833600 772204 15 0 1 0 ADVANTAGE HEALTHCARE SOLUTIONS PO BOX 674330 DETROIT MI 48267 BILLING & COLLECTIONS 528989 1 30960 30960 COMMUNITY BASED BEHAVI 624100 66820438 66820438 66820438 500 500 200560 0 200560 200560 200560 159 -159 -159 -159 MISCELLANEOUS 624100 843388 843388 INCREASE IN TEMP RESTR 624100 310545 310545 IN-KIND 624100 72418 72418 1226351 68278650 68046789 0 200901 183802 183802 49511452 46903100 2608352 319272 319272 6306220 5801694 504526 3209194 3120444 88750 93071 93071 12420 1890 10530 425402 243057 182345 3292882 2678405 614477 656666 601190 55476 99825 35198 64627 655390 495717 159673 832685 46094 786591 G&A ALLOCATION 1634078 6348129 -4714051 OTHER EXPENSES 1068244 967033 101211 UTILITIES 1007394 777757 229637 FOOD & MEDICINE 801212 787636 13576 490333 482317 8016 70599542 69289661 1309881 0 951966 1265180 3992994 4510455 498918 329868 18519950 9650997 8623171 8868953 249097 177372 14316146 15151828 4092234 4184812 1974577 1882336 1943041 5099278 8009852 11166426 X 3281855 914823 2741349 2786489 283090 284090 6306294 3985402 14316146 15151828 -2320892 0 X 0 1 X 1 1 1 X 297385 588801 306913 60719 30960 1284778 297385 588801 306913 60719 30960 1284778 90298 1194480 2046 775 2965 930 201060 207776 1492554 343467421 0.80030 0.42300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283090 1000 284090 283090 283090 283090 283090 1.00000 0 1 1 4993440 4993440 4694955 3181412 1513543 1572531 1319254 253277 6166147 5150331 1015816 1092877 1092877 8868953 DUE TO AFFILIATES 5099278 5099278 68278650 0 68278650 0 68278650 70599542 0 70599542 0 70599542 PART V, LINE 4: YOUTH SERVICES 1 X X X X X X 0 1 0 0 0 0 0 1 0 BARRY GINSBERG MD BOARD MEMBER 0 331989 0 0 0 0 0 0 0 23102 0 355091 0 0 HOWARD R GRANT JD MD PRESIDENT 0 1587025 0 385000 0 40500 0 248405 0 30296 0 2291226 0 0 TIMOTHY O'CONNOR EVP, CFO & TREASURER 0 590556 0 123120 0 33000 0 121600 0 27275 0 895551 0 0 ARTHUR MCLEOD ASSISTANT TREASURER 153751 61979 13650 5500 16392 6608 5903 2380 26767 10789 216463 87256 0 0 DAVID SPACKMAN CLERK 0 368475 0 64020 0 18081 0 28405 0 22980 0 501961 0 0 KEVIN NORTON CEO 0 308989 0 0 0 23000 0 9100 0 23102 0 364191 0 0 BRUCE A METZ SVP CHIEF INFO OFFICER 0 315925 0 55278 0 40500 0 28405 0 3458 0 443566 0 0 ELIZABETH P CONRAD SVP CHIEF HR OFFICER 0 321321 0 30017 0 22834 0 28405 0 27146 0 429723 0 0 MONA BASTIDE COO BEHAVIORAL HEALTH 168080 0 19725 0 96230 0 0 0 5599 0 289634 0 0 0 SANGITA K MALLICK PHYSICIAN 246074 0 400 0 17500 0 7917 0 34 0 271925 0 0 0 ELISE CAMPAGNOLO WEIKEL PHYSICIAN 193599 0 12445 0 23000 0 7125 0 29475 0 265644 0 0 0 PAUL A FALLON PHYSICIAN 220204 0 300 0 7961 0 7007 0 21350 0 256822 0 0 0 IRINA GURYANOVA PHYSICIAN 172971 0 8410 0 17500 0 6105 0 18289 0 223275 0 0 0 PART I, LINE 4B SCHEDULE J, PART I, QUESTION 4(B) THE HOSPITAL MAINTAINS A 457B NONQUALIFIED DEFERRED COMPENSATION PLAN FOR CERTAIN EXECUTIVE MANAGEMENT EMPLOYEES. EMPLOYEES CONTRIBUTE A PORTION OF THEIR SALARIES (THROUGH PAYROLL DEDUCTION) TO THE PLAN. THERE ARE NO EMPLOYER CONTRIBUTIONS TO THIS PLAN. LAYEY CLINIC FOUNDATON (RELATED ORGANIZATION) MAINTAINS A 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR CERTAIN PHYSICIANS, EXECUTIVE MANAGEMENT AND DEFINED MEDICAL STAFF. THE PLAN OFFERS PARTICIPATING EMPLOYEES AN ANNUAL DEFERRAL OF COMPENSATION IN ADDITION TO THEIR SALARIES. HOWARD R. GRANT, JD, MD $220,000 TIMOTHY O'CONNOR $121,600 PART I, LINE 7 THE NON-FIXED PAYMENT BONUSES REPORTED IN SCHEDULE J, PART II, COLUMN (B)(II) ARE DETERMINED BY AN INDEPENDENT COMPENSATION COMMITTEE, WHICH INCLUDES A GROUP OF TRUSTEES. IN A SUBJECTIVE MANNER, THE COMMITTEE TAKES INTO ACCOUNT THE ACHIEVEMENTS OF BOTH THE ORGANIZATION AND THE INDIVIDUAL TO DETERMINE THE APPROPRIATE AMOUNT OF SUCH BONUSES, WHICH INCLUDE, BUT ARE NOT LIMITED TO, THE ORGANIZATION MEETING ITS CORPORATE GOALS, (INCLUDING NET INCOME) AND QUALITY MEASURES, (SUCH AS PATIENT SATISFACTION AND QUALITY OF CARE). PART I, LINE 8 SCHEDULE J, PART II LHS AND ITS RELATED ORGANIZATIONS DO NOT COMPENSATE ANY TRUSTEE IN THEIR CAPACITY AS TRUSTEE. ALL COMPENSATION PAID IS FOR WORK PERFORMED IN THEIR CAPACITY OTHER THAN TRUSTEE, WHICH IS LISTED ON FORM 990, PART VII, DIRECTLY FOLLOWING THE TITLE OF THE TRUSTEE. FORM 990, PART VII AND SCHDULE J, PART II THE ORGANIZATION AND ITS RELATED ORGANIZATIONS DO NOT COMPENSATE ANY TRUSTEE IN THEIR CAPACITY AS A TRUSTEE. ALL COMPENSATION PAID IS FOR WORK PERFORMED IN THE EMPLOYEE'S JOB TITLE, WHICH IS LISTED ON FORM 990, PART VII DIRECTLY FOLLOWING THE TITLE OF "TRUSTEE". FORM 990, PART VI, SECTION A, LINE 6 LAHEY HEALTH SYSTEM IS THE SOLE CORPORATE MEMBER OF NORTHEAST BEHAVIORAL HEALTH CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A LAHEY HEALTH SYSTEM, AS SOLE CORPORATE MEMBER, HAS THE ABILITY TO APPOINT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B LAHEY HEALTH SYSTEM, AS SOLE CORPORATE MEMBER, HAS THE ABILITY TO MAKE DECISIONS AND APPROVE BUDGETS. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT PREPARED THE IRS FORM 990, ALONG WITH INDEPENDENT TAX CONSULTANTS WHO SIGN THE RETURN AS PAID PREPARER. EXECUTIVE MANAGEMENT REVIEWED AND PRESENTED A DRAFT OF THE IRS FORM 990 TO THE AUDIT AND COMPLIANCE COMMITTEE OF THE LAHEY HEALTH SYSTEM, INC. BOARD OF TRUSTEES. PRIOR TO THE FILING DATE, A DRAFT OF THE IRS FORM 990 AND THE FINAL IRS FORM 990 WERE BOTH PROVIDED TO THE ENTIRE BOARD OF TRUSTEES BEFORE THE FILING DATE VIA A SECURED WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C LAHEY HEALTH HAS A CODE OF CONDUCT. THE CODE WAS ADOPTED SO THAT ALL LAHEY HEALTH OFFICERS, EMPLOYEES AND CERTAIN OTHER PERSONS HAVE A PRIMARY GUIDE -- AND THE SAME GUIDE -- FOR CONDUCTING THEIR DAILY WORK LIVES. THE CODE SETS OUT BASIC PRINCIPLES THAT ALL LAHEY HEALTH COLLEAGUES MUST FOLLOW, INCLUDING PRINCIPLES THAT RELATE TO ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, LAHEY HEALTH HAS A CONFLICT OF INTEREST POLICY. THE POLICY TREATS THE SUBJECT OF CONFLICTS OF INTEREST IN MORE DETAIL. BOTH THE CODE AND THE POLICY WERE DESIGNED TO SATISFY THE EXPECTATIONS OF OUR PATIENTS AND THEIR FAMILIES THAT LAHEY HEALTH WILL IDENTIFY AND APPROPRIATELY MANAGE CONFLICTS OF INTEREST. ALL LAHEY HEALTH COLLEAGUES ARE SUBJECT IN GENERAL TO THE PROVISIONS OF BOTH THE CODE AND THE POLICY. UNDER THE POLICY ALL LAHEY HEALTH COLLEAGUES MUST PROACTIVELY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST THAT THEY THINK MAY EXIST AND INQUIRE ABOUT THE APPLICATION OF THE POLICY WHENEVER THEY HAVE A QUESTION UNDER IT. IN ADDITION, BECAUSE OF THE LEVEL OF THEIR RESPONSIBILITIES, CERTAIN COLLEAGUES ARE REQUIRED TO COMPLETE AND SUBMIT AN ANNUAL ONLINE CONFLICT OF INTEREST QUESTIONNAIRE AND TO UPDATE IT DURING THE YEAR AS CIRCUMSTANCES WARRANT. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT THIRD PARTY CONDUCTS MARKET ANALYSIS OF COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORMS 990 AND 1023 ARE AVAILABLE ON REQUEST. ADDITIONALLY, THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. FORM 990, PART VI, SECTION C, LINE 19 ALL SUCH DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HEALTH & EDUCATION HOUSING SERVICES INC 131 RANTOUL ST BEVERLY MA 01915 223232914 HUD HOUSING MA 501(C)(3) 9 NEBH CORP 1 NORTHEAST HEALTH SYSTEMS INC 85 HERRICK STREET BEVERLY MA 01915 043240453 SUPPORT MA 501(C)(3) 11C LHS INC 0 CAB HEALTH & RECOVERY SERVICES INC ZERO CENTENNIAL DRIVE PEABODY MA 01960 042400270 SUBSTANCE ABUSE MA 501(C)(3) 9 NEBH CORP 1 LAHEY HEALTH SYSTEM INC 41 MALL ROAD BURLINGTON MA 01805 611665701 SUPPORT MA 501(C)(3) 11C N/A 0 LAHEY CLINIC INC 41 MALL ROAD BURLINGTON MA 01805 042704683 HEALTHCARE MA 501(C)(3) 9 LCF INC 0 LAHEY CLINIC HOSPITAL INC 41 MALL ROAD BURLINGTON MA 01805 042704686 HEALTHCARE MA 501(C)(3) 3 LCF INC 0 LAHEY CLINIC FOUNDATION INC 41 MALL ROAD BURLINGTON MA 01805 042323457 SUPPORT MA 501(C)(3) 7 LHS INC 0 NORTHEAST HOSPITAL CORPORATION 85 HERRICK STREET BEVERLY MA 01915 042121317 HEALTHCARE MA 501(C)(3) 3 LHS INC 0 NORTHEAST MEDICAL PRACTICES INC 85 HERRICK STREET BEVERLY MA 01915 043201853 HEALTHCARE MA 501(C)(3) 9 NEH CORP 0 SEACOAST NURSING & REHABILITATION CENTER 300 WASHINGTON STREET GLOUCESTER MA 01930 041305001 HEALTHCARE MA 501(C)(3) 9 LHS INC 0 NORTHEAST PROFESSIONAL REGISTRY OF NURSES 85 HERRICK STREET BEVERLY MA 01915 201287349 HEALTHCARE MA 501(C)(3) 9 NESH INC 0 NORTHEAST SENIOR HEALTH CORPORATION 85 HERRICK STREET BEVERLY MA 01915 042731137 HEALTHCARE MA 501(C)(3) 9 LHS INC 0 LAHEY HEALTH SHARED SERVICES INC 41 MALL ROAD BURLINGTON MA 01805 043178972 ADMINISTRATIVE SUPPORT TO LAHEY HEALTH SYSTEM AND ITS AFFILIATES MA 501(C)(3) 9 LHS INC 0 WINCHESTER HOSPITAL 41 HIGHLAND AVENUE WINCHESTER MA 01890 042104434 HEALTHCARE MA 501(C)(3) 3 WHM INC 0 WINCHESTER HOSPITAL FOUNDATION INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 043399570 SUPPORT MA 501(C)(3) 11C WHM INC 0 WINCHESTER HEALTHCARE INVESTMENTS INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 222701819 INVESTMENT MA 501(C)(3) 11C WHM INC 0 WINCHESTER HEALTHCARE MANAGEMENT INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 222701817 MANAGEMENT MA 501(C)(3) 11C LHS INC 0 WINCHESTER COMMUNITY ACCOUNTABLE CARE ORGANIZATION INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 223137856 SURGERY CENTER MA 501(C)(3) 11C WHM INC 0 ADDISON GILBERT SOCIETY INC 41 MALL ROAD BURLINGTON MA 01805 464371382 SUPPORT MA 501(C)(3) 11A LHS INC 0 VISITING NURSE ASSOCIATION OF MIDDLESEX-EAST INC 605 NORTH AVENUE WAKEFIELD MA 01880 046151973 HEALTHCARE MA 501(C)(3) 11A LHS INC 0 COMMUNITY CARE INC 605 NORTH AVENUE WAKEFIELD MA 01880 900396973 HEALTHCARE MA 501(C)(3) 11A LHS INC 0 LAHEY COMMUNITY PHYSICIAN ORGANIZATION 1 INC 41 MALL ROAD BURLINGTON MA 01805 472248298 HEALTHCARE MA 501(C)(3) 11A LHS INC 0 LAHEY CLINICAL PERFORMANCE NETWORK LLC 41 MALL ROAD BURLINGTON MA 01805 233336906 RISK CONTRACTING MA LHS INC RELATED 0 0 LAHEY CLINICAL PERFORMANCE ACO LLC 41 MALL ROAD BURLINGTON MA 01805 455449249 COORDINATION OF MEDICAL MANAGEMENT UNDER MEDICARE RISK PROGRAMS MA LHS INC RELATED 0 0 LAHEY CLINIC INSURANCE CO LTD PO BOX HM2450 HAMILTON BD INSURANCE BD LHS INC C 0 PERPETUAL TRUSTS (8) 41 MALL ROAD BURLINGTON MA 01805 SUPPORT MA N/A T 0 REMAINDER TRUSTS (19) 41 MALL ROAD BURLINGTON MA 01805 SUPPORT MA N/A T 0 POOLED INCOME FUNDS (3) 41 MALL ROAD BURLINGTON MA 01805 SUPPORT MA N/A T 0 NORTHEAST PROPRIETARY CORP 85 HERRICK STREET BEVERLY MA 01915 042855191 MEDICAL SERVICES MA LHS INC C 0 WINCHESTER HEALTHCARE ENTERPRISES INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 042932059 HEALTHCARE VENTURES MA WHM INC C 0 WINCHESTER PHYSICIAN ASSOCIATES INC 41 HIGHLAND AVENUE WINCHESTER MA 01890 043262963 PHYSICIAN PRACTICE MA WHM INC C 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 CAB HEALTH & RECOVERY SERVICES INC L 2304000 BOARD APPROVAL HEALTH & EDUCATION HOUSING SERVICES INC L 3200 BOARD APPROVAL FORM 990, SCHEDULE R, PART IV LAHEY CLINIC FOUNDATION, INC., NORTHEAST HOSPITAL CORPORATION AND WINCHESTER HOSPITAL, RESPECTIVELY, HAVE FOUR, FOUR AND ONE PERPETUAL TRUSTS. THE PERPETUAL TRUSTS ARE DOMICILED IN MASSACHUSETTS, PENNSYLVANIA AND FLORIDA. LAHEY CLINIC FOUNDATION, INC. HAS NINETEEN REMAINDER TRUSTS. THE REMAINDER TRUSTS ARE DOMICILED IN MASSACHUSETTS, NEW HAMPSHIRE, WISCONSIN AND NEW YORK. LAHEY CLINIC FOUNDATION, INC. HAS THREE POOLED INCOME FUNDS, DOMICILED IN MASSACHUSETTS. FORM 990, SCHEDULE R, PART V THE LAHEY HEALTH SHARED SERVICES, INC. PHILANTHROPY DEPARTMENT CONDUCTS FUNDRAISING AND SOLICITATION EFFORTS ON BEHALF OF ALL ENTITIES WITHIN THE LAHEY HEALTH SYSTEM, INC. FAMILY OF ORGANIZATIONS, EXCEPT "WINCHESTER" AS LISTED IN IRS FORM 990, SCHEDULE R, PART II. THE WINCHESTER HOSPITAL FOUNDATION, INC. PHILANTHROPY DEPARTMENT CONDUCTS FUNDRAISING AND SOLICITATION EFFORTS ON BEHALF OF ALL ENTITIES WITHIN "WINCHESTER", ALSO LISTED IN IRS FORM 990, SCHEDULE R, PART II. LAHEY HEALTH SYSTEM, INC. AND ITS RELATED ORGANIZATIONS, LAHEY CLINIC FOUNDATION, INC. AND ITS RELATED ORGANIZATIONS, WINCHESTER HEALTHCARE MANAGEMENT, INC. AND ITS RELATED ORGANIZATIONS, NORTHEAST BEHAVIORAL HEALTH CORPORATION AND ITS RELATED ORGANIZATIONS, NORTHEAST SENIOR HEALTH CORPORATION AND ITS RELATED ORGANIZATION, NORTHEAST HEALTH SYSTEM, INC. AND ITS RELATED ORGANIZATION, AND NORTHEAST HOSPITAL CORPORATION AND ITS RELATED ORGANIZATION, PROVIDE VARIOUS CORPORATE AND OTHER SERVICES TO EACH OTHER. THE ORGANIZATIONS REIMBURSE EACH OTHER FOR EXPENSES INCURRED SUCH AS EMPLOYEE SALARIES AND BENEFITS, MATERIALS, SUPPLIES, UTILITIES, ETC. CASH IS TRANSFERRED BETWEEN THE ORGANIZATIONS.