2015-10-23T11:23:41-05:00 2014-12-31 061009205 BLUM SHAPIRO & COMPANY PC 70 WELLS AVENUE SUITE 200 NEWTON MA 02459 990 2014-01-01 042713813 CHESTNUT HILL BENEVOLENT ASSOCIATION CHES 6177345600 910 BOYLSTON STREET CHESTNUT HILL MA 02467 JANIVA TOLER EXECUTIVE DIRECTOR 6177345600 2015-10-06 1 EDWARD J LEARY CPA P00018006 6176410040 2015-10-06 2014 2016-02-25 16:41:14Z JANIVA TOLER 910 BOYLSTON STREET CHESTNUT HILL MA 02467 16228092 0 X WWW.CHBENEVOLENT.ORG X 1916 MA CHESTNUT HILL BENEVOLENT ASSOCIATION WAS FOUNDED IN 1916 TO PROVIDE A REFUGE AND CHRISTIAN SCIENCE NURSING CARE FOR THOSE SEEKING HEALING. THE BA CONTINUES ITS MISSION THROUGH CHRISTIAN SCIENCE NURSING, A CHRISTIAN SCIENCE NURSES TRAINING SCHOOL AND A REST & STUDY PROGRAM. IT ALSO OPERATES INDEPENDENT LIVING FOR SENIOR CHRISTIAN SCIENTISTS. IN 2014 OVER 2300 INDIVIDUALS CALLED UPON OUR SERVICES. 7 7 130 144 0 0 4640617 5947675 4353999 4176067 390740 152573 0 216378 9385356 10492693 267795 310779 0 0 3882462 4629253 0 0 357057 4139201 3980125 8289458 8920157 1095898 1572536 40897757 41709470 13243660 12480456 27654097 29229014 X TO PROVIDE A HEALING REFUGE AND SERVICES THAT MINISTER TO THE NEEDS OF MANKIND WITH CHRISTIAN SCIENCE. 0 0 4337913 305482 3078331 PROGRAM 1 - NURSING CARE PROGRAM - OUR CHRISTIAN SCIENCE NURSING SERVICES PROVIDE A REFUGE AND TENDER, SKILLED CARE FOR THOSE RELYING ON CHRISTIAN SCIENCE FOR HEALING. THIS CARE INCLUDES PRACTICAL ASSISTANCE WITH MOBILITY AND ACTIVITY, NOURISHMENT, CLEANLINESS, COMMUNICATION, COMFORT, REST, AND ONE'S SURROUNDINGS. CHRISTIAN SCIENCE NURSING CARE IS SUPERVISED DIRECTLY BY A JOURNAL-LISTED CHRISTIAN SCIENCE NURSE AND IS AVAILABLE FOR THOSE RECEIVING TREATMENT FROM A JOURNAL-LISTED CHRISTIAN SCIENCE PRACTITIONER. ADMISSION COORDINATORS RESPOND 24 HOURS A DAY TO REQUESTS FOR CARE THROUGH INPATIENT, OUTPATIENT, OR VISITING CHRISTIAN SCIENCE NURSING SERVICES. OVER 74 PATIENTS WERE SERVED IN 2014. 244389 1922 82502 PROGRAM 2 - VISITING NURSE - IN 2014, OUR VISITING CHRISTIAN SCIENCE NURSING SERVICE MADE OVER 705 VISITS TO INDIVIDUALS RESIDING IN MASSACHUSETTS, NEW HAMPSHIRE, MAINE, VERMONT, RHODE ISLAND, CONNECTICUT, AND PARTS OF NEW YORK. THIS SERVICE IS AVAILABLE 24HOURS A DAY, SEVEN DAYS A WEEK. 854308 3375 113309 PROGRAM 3 - NURSES TRAINING - WHEN MARY BAKER EDDY CALLED FOR THE FOUNDING OF A CHRISTIAN SCIENCE NURSING CARE INSTITUTION, SHE SAID THAT IT WAS ALSO TO PROVIDE TRAINING. SINCE 1921, OUR SCHOOL HAS BEEN TRAINING CHRISTIAN SCIENCE NURSES FROM THROUGHOUT THE WORLD. TODAY THE FOUR-COURSE CURRICULUM ADDRESSES CHRISTIAN SCIENCE NURSING ARTS, ETHICS, AND SKILLS REFLECTIVE OF THE CHURCH MANUAL BY-LAW "CHRISTIAN SCIENCE NURSE" (ART. VIII, SECT. 31). THE CURRICULUM CONSISTS OF CLASSROOM AND ON-THE-JOB TRAINING THAT SUPPORT A SPIRITUALLY IMPELLED PRACTICE OF CHRISTIAN SCIENCE NURSING. THIS PROGRAM ALSO INCLUDES CONTINUING EDUCATION COURSES FOR CHRISTIAN SCIENCE NURSES ALREADY LISTED IN THE CHRISTIAN SCIENCE JOURNAL AND FOR THOSE ACTIVELY SUPPORTING THE PRACTICE OF CHRISTIAN SCIENCE NURSING. SINCE 2002OVER 393 CHRISTIAN SCIENCE NURSES FROM 27 CHRISTIAN SCIENCE NURSING FACILITIES, VISITING CHRISTIAN SCIENCE NURSING SERVICES AND OTHER CHRISTIAN SCIENCE ORGANIZATIONS HAVE PARTICIPATED IN THIS PROGRAM. 2064869 901925 INDEPENDENT LIVING, REST AND STUDY, ASSOCIATES AND INTERIM HOUSING FOR CHRISTIAN SCIENTIST. 2064869 901925 7501479 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 130 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 NH PA FL MA X X DONNA POOLE 6179752740 910 BOYLSTON STREET CHESTNUT HILL MA 02467 LINDA CAIN PRESIDENT AND CHAIRMAN 15.00 X X 0 0 0 SUSAN JOHNSON VICE PRESIDENT AND TRUSTEE 3.00 X X 0 0 0 STEVEN BRIERLEY CLERK AND TRUSTEE 5.00 X X 0 0 0 CYNTHIA RITZ TREASURER AND TRUSTEE 3.00 X X 0 0 0 ALAN BUNCE TRUSTEE 3.00 X 0 0 0 RICH ERWIN TRUSTEE 3.00 X 0 0 0 JANIVA TOLER EXECUTIVE DIRECTOR 60.00 X 160073 0 372 160073 0 372 1 0 1 0 SODEXO INC AND AFFILIATES PO BOX 360170 PITTSBURGH PA 152516170 FOODSERVICE AND HOUSEKEEPING 997851 DICK CROSS 38 ACDAMY LANE CONCORD MA 01742 CONSULTANT 150000 ACCOUNTING MANAGEMENT SOLUTIONS 800 WATER STREET SUITE 195 WALTHAM MA 02453 ACCOUNTING SERVICES 112290 3 5947675 145049 5947675 NURSING CARE 623000 3160833 3160833 RESIDENTIAL 623000 415214 415214 ASSOCIATES AND STUDENT 623000 249040 249040 REST AND STUDY 623000 194442 194442 NURSES' TRAINING 623000 113309 113309 43229 43229 4176067 70584 70584 4351184 1466204 4235399 1500000 115785 -33796 81989 81989 LATE CHARGES FORGIVEN 900099 208598 208598 GAS & OIL LEASES 900099 7780 7780 216378 10492693 4392445 0 152573 310779 310779 430700 279075 65860 85765 3232100 2798211 280887 153002 691493 597549 59540 34404 274960 231204 25278 18478 66707 1978 64729 149537 28552 120985 346742 166943 175539 4260 64417 28615 3960 31842 342524 325398 13701 3425 935176 899962 31867 3347 132636 124438 7514 684 CAFETERIA COSTS 586402 586402 UTILITIES 530790 498136 27410 5244 SUPPLIES 227745 205133 19983 2629 EQUIPMENT RENTAL AND MA 178447 154595 15900 7952 419002 264509 148468 6025 8920157 7501479 1061621 357057 1322387 1519139 220486 78936 317394 589823 25389 23264 33579801 16481261 17779785 17098540 2900717 3000211 603619 1686005 17727980 17713552 40897757 41709470 1067152 525165 170705 191897 10774446 10475636 1231357 1287758 13243660 12480456 X 7805923 8191588 711516 1925666 19136658 19111760 27654097 29229014 40897757 41709470 X 1572536 2381 X 0 1 X 1 0 X 2831535 2615439 2666929 4640617 5947675 18702195 4340761 4761621 4511025 4306159 4132838 22052404 7172296 7377060 7177954 8946776 10080513 40754599 0 0 0 40754599 86891 1028545 1046349 1375479 91237 3628501 86891 1028545 1046349 1375479 91237 3628501 21177 21177 47261 29757 77018 7327625 8435362 8224303 10322255 10171750 44481295 0.91620 0.91660 0.08160 0.07970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2900717 1173311 158821 138017 4094832 2700728 34625 346602 181238 2900717 2657575 21044 227411 205302 2700728 2760130 120319 222874 2657575 2712778 237667 190315 2760130 1 0 2 2 22012395 7232377 14780018 8556336 6399153 2157183 2791140 2682918 108222 219928 166813 53115 17098540 LEGACIES RECEIVABLE 81900 BENEFICIAL INTEREST IN PERPETUAL TRUST 17542015 FINANCING COSTS, NET 1456 MEDICARE RECEIVABLE 88181 17713552 CHARITABLE GIFT ANNUITIES 321929 PENSION LIABILITY 906301 SWAP PAYABLE 50061 DUE TO MEDICARE 9467 1287758 X 10069504 0 10069504 423189 423189 10492693 8612753 0 8612753 307404 307404 8920157 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE ORGANIZATION TAX POSITIONS TAKEN FOR ALL OPEN FEDERAL TAX YEARS (2011-2014) AND HAS CONCLUDED THAT NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED IN THE ORGANIZATION FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE GRANTED INCLUDED WITH EXPENSES ON 990 307,404. REALIZED GAINS INCLUDED IN OTHER GAINS ON FINANCIAL STATEMENTS 115,785. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE GRANTED INCLUDED IN REVENUE ON FINANCIAL STATEMENTS 307,404. 1 CHRISTIAN SCIENCE NURSING CARE BENEVOLENCE GRANTED 23 307404 CASH VALUE SCHOLARSHIPS FOR NURSING TRAINING 7 3375 CASH VALUE FORM 1, PART III INDIVIDUALS WHO ARE NOT ABLE TO PAY IN FULL FOR NURSING CARE ARE GRANTED BENEVOLENCE. THE AMOUNT OF BENEVOLENCE IS APPROVED BY THE BOARD OF TRUSTEES. THE ORGANIZATION GRANTS SCHOLARSHIPS FOR NURSING TRAINING BASED ON DEMONSTRATED FINANCIAL NEED. X X 0 0 0 0 0 0 0 0 0 JANIVA TOLER EXECUTIVE DIRECTOR 160073 0 0 0 0 0 0 0 372 0 160445 0 0 0 X 7 42516 FV AT DATE OF GIFT X FIXTURES 1 102533 COST OF FIXTURES 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE 2014 FORM 990 WAS REVIEWED BY THE FINANCE COMMITTE AND THE FULL BOARD BEFORE THE FORM WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN KNOWN AND TO SIGN A STATEMENT ANNUALLY TO ASSURE THE ORGANIZATION THAT NO CONFLICT OF INTEREST EXISTS. IF A CONFLICT DOES EXIST, THE BOARD MEMBER IS EXCLUDED FROM ANY VOTE OR DISCUSSION INVOLVING THE INDIVIDUAL OR COMPANY WITH WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND PERIODICALLY COMPARES THE EXECUTIVE DIRECTOR'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE OF ALL KEY EMPLOYEES AND THE EXECUTIVE DIRECTOR AND HUMAN RESOURCES MANAGER COMPARE ALL KEY EMPLOYEE'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. INSPECTION WILL TAKE PLACE AT THE OFFICE OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUST 20,653. CHANGE IN FAIR VALUE OF DERIVATIVE -18,272.