2015-08-14T08:08:19-05:00 2014-09-30 042684828 FEELEY & DRISCOLL PC 200 PORTLAND STREET BOSTON MA 02114 990 2013-10-01 042777145 NORTHEAST BEHAVIORAL HEALTH CORPORATION NORT 9785247100 199 ROSEWOOD DRIVE NO 250 DANVERS MA 01923 HOWARD R GRANT JD MD PRESIDENT/CEO 7817445100 2015-08-14 1 JEFFREY T ROGERS P01074284 6177427788 2013 2016-03-07 17:11:31Z X LAHEY HEALTH BEHAVIORAL SERVICES HOWARD R GRANT JD MD 41 MALL ROAD BURLINGTON MA 01805 68974649 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. 10 8 1845 100 0 0 307263 60719 16308632 67716020 128 -2873 67028 1196980 16683051 68970846 0 0 0 0 14069955 59714926 0 0 0 2683287 11764807 16753242 71479733 -70191 -2508887 15062352 14316146 8249563 8009852 6812789 6306294 X DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THE MENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS. 0 0 7775041 7126044 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; CHILDREN'S RESIDENTIAL SERVICES, INCLUDING 4,464 DAYS OF CARE FOR THE YEAR ENDED SEPTEMBER 30, 2014. 12118122 12532212 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; EMERGENCY SERVICES, INCLUDING 19,117 ENCOUNTERS FOR THE YEAR ENDED SEPTEMBER 30, 2014. 15884378 14904606 DELIVERY OF OUTPATIENT, RESIDENTIAL, EMERGENCY, AND DAY SERVICES TO THEMENTALLY ILL, EMOTIONALLY DISTURBED, AND SIMILARLY DISABLED PERSONS OF THE COMMUNITY; AMBULATORY SERVICES, INCLUDING 96,062 SESSIONS PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2014. 26991115 34149578 OTHER PROGRAMS INCLUDE INPATIENT SERVICES, CHILDREN'S BEHAVIORAL HEALTH & FAMILY SUPPORT, HIV/AIDS & COMMUNITY SUPPORT SERVICES. 26991115 34149578 62768656 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 62 0 1 1845 1 0 0 0 0 0 0 0 0 0 0 X 10 8 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 X 0 0 0 SHELDON ARONSON BOARD MEMBER 1.00 X 0 0 0 KATE 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 293864 29612 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 1469642 273518 DAVID ST LAURENT BOARD MEMBER 1.00 X 0 0 0 TIMOTHY O'CONNOR EVP, CFO & TREASURER 1.00 40.00 X 0 726158 162517 ARTHUR MCLEOD ASSISTANT TREASURER 40.00 X 197020 0 58321 DAVID SPACKMAN CLERK 1.00 X 0 438488 44803 KEVIN NORTON CEO 1.00 40.00 X 0 296633 27668 MONA BASTIDE COO 40.00 X 209043 0 19388 ELISE CAMPAGNOLO MD PHYSICIAN 40.00 X 218919 0 43637 CANH VU PHYSICIAN 40.00 X 204366 0 16724 BEATRICE SZETO PHYSICIAN 40.00 X 199589 0 0 1028937 3224785 676188 32 0 1 0 ADVANTAGE HEALTHCARE SOLUTIONS PO BOX 674330 DETROIT MI 48267 BILLING & COLLECTION 1477261 JACKSON & COKER PO BOX 277638 ATLANTA GA 30384 TEMPORARY STAFFING 139035 RETRIEVEX PO BOX 415938 BOSTON MA 02241 DOCUMENT STORAGE 111197 CLEAN TECH SYSTEMS INC 153 ANDOVER STREET DANVERS MA 01923 CLEANING SERVICES 105077 ANTONELLI LANDSCAPING PO BOX 335 TOPSFIELD MA 01983 LANDSCAPING & BUILDING MAINTENANCE 100008 5 60719 60719 COMMUNITY BASED BEHAVI 624100 67716020 67716020 67716020 930 930 200560 0 200560 200560 200560 3803 -3803 -3803 -3803 MISCELLANEOUS 624100 674886 674886 INCREASE IN TEMP RESTR 624100 321534 321534 996420 68970846 68712440 0 197687 851353 635936 215417 48932326 45469632 3462694 6414226 5800266 613960 3517021 3383375 133646 120950 120950 2015544 246839 1768705 58454 9277 49177 616071 380571 235500 158949 78753 80196 2971933 2699713 272220 834007 714820 119187 102448 64580 37868 747245 506734 240511 773012 52427 720585 FOOD & MEDICINE 860416 839385 21031 UTILITIES 817641 677768 139873 PROGRAM SUPPLIES 644461 594805 49656 CLOSED PROGRAM COSTS 461331 461331 0 582345 152444 429901 71479733 62768656 8711077 0 969747 951966 3727373 3992994 335032 498918 17619677 8996506 8939244 8623171 1090956 249097 15062352 14316146 6034485 4092234 2080726 1974577 134352 1943041 8249563 8009852 X 3954951 3281855 2574748 2741349 283090 283090 6812789 6306294 15062352 14316146 X -2508887 25017 1977375 X 0 1 X 1 1 1 X 418382 297385 588801 306913 60719 1672200 418382 297385 588801 306913 60719 1672200 961192 711008 1811 2046 775 2965 930 8527 1680727 275420632 0.42300 0.52190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283090 283090 283090 283090 1.00000 0 1 1 4993440 4993440 4665461 2903809 1761652 1510181 1251846 258335 5925927 4840851 1085076 524668 524668 8623171 DUE TO AFFILIATES 1943041 1943041 X 68995863 25017 25017 68970846 0 68970846 69502358 0 69502358 1977375 1977375 71479733 PART V, LINE 4: YOUTH SERVICES PART X, LINE 2: THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES FOOTNOTE PER THE NORTHEAST BEHAVIORAL HEALTH, INC. & AFFILIATES CONSOLIDATED FINANCIAL STATEMENTS: 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. PART XII, LINE 4B - OTHER ADJUSTMENTS: A&G ALLOCATIONS TO AFFILIATE 1,977,375. 1 X X X X X X 0 1 0 0 0 0 0 1 0 BARRY GINSBERG MD BOARD MEMBER 0 257394 0 36470 0 0 0 10200 0 19412 0 323476 0 0 HOWARD R GRANT JD MD PRESIDENT 0 1451746 0 0 0 17896 0 242796 0 30722 0 1743160 0 0 TIMOTHY O'CONNOR EVP, CFO & TREASURER 0 725900 0 0 0 258 0 136700 0 25817 0 888675 0 0 ARTHUR MCLEOD ASSISTANT TREASURER 197020 0 0 0 0 0 26736 0 31585 0 255341 0 0 0 DAVID SPACKMAN CLERK 0 437726 0 0 0 762 0 22796 0 22007 0 483291 0 0 KEVIN NORTON CEO 0 245992 0 45842 0 4799 0 8925 0 18743 0 324301 0 0 MONA BASTIDE COO 186658 0 0 0 22385 0 6374 0 13014 0 228431 0 0 0 ELISE CAMPAGNOLO MD PHYSICIAN 205919 0 0 0 13000 0 6845 0 36792 0 262556 0 0 0 CANH VU PHYSICIAN 187366 0 0 0 17000 0 6217 0 10507 0 221090 0 0 0 BEATRICE SZETO PHYSICIAN 199589 0 0 0 0 0 0 0 0 0 199589 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. 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 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. FORM 990, PART XI, LINE 9: A&G ALLOCATION TO AFFILIATE 1,977,375. 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 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 (17) 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 PHYSICIAN HOSPITAL ORGANIZATION 41 HIGHLAND AVENUE WINCHESTER MA 01890 472646454 PHYSICIAN SERVICE MA WHM 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 WINCHESTER HEALTHCARE INDEMNIFICATION 41 HIGHLAND AVENUE WINCHESTER MA 01890 980589732 INVESTMENT COMPANY MA LHS INC C 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 SCHEDULE R, PART IV, PERPETURAL TRUSTS (8) LAHEY CLINIC FOUNDATION, NORTHEAST HOSPITAL CORPORATION AND WINCHESTER HOSPITAL, RESPECTIVELY, HAVE FOUR, THREE AND ONE PERPETUAL TRUSTS. THE PERPETUAL TRUSTS ARE DOMICILED IN MASSACHUSETTS, PENNSYLVANIA AND FLORIDA. SCHEDULE R, PART IV, REMAINDER TRUSTS (17) LAHEY CLINIC FOUNDATION HAS SEVENTEEN REMAINDER TRUSTS. THE REMAINDER TRUSTS ARE DOMICILED IN MASSACHUSETTS, NEW HAMPSHIRE AND WISCONSIN. SCHEDULE R, PART IV, POOLED INCOME FUNDS (3) LAHEY CLINIC FOUNDATION HAS THREE POOLED INCOME FUNDS, DOMICILED IN MASSACHUSETTS. SCHEDULE R, PART II, PUBLIC CHARITY STATUS: NORTHEAST HEALTH SYSTEM, INC 11C III-FI LAHEY HEALTH SYSTEM, INC 11C III-FI SCHEDULE R, PART V IN ADDITION TO CONDUCTING FUNDRAISING AND SOLICITATION EFFORTS ON ITS OWN BEHALF, LAHEY CLINIC FOUNDATION, INC. PHILANTHROPY DEPARTMENT ALSO CONDUCTS FUNDRAISING AND SOLICITATION EFFORTS ON BEHALF OF ALL ENTITIES WITHIN THE LAHEY HEALTH SYSTEM, INC. FAMILY OF ORGANIZATIONS, AS DETAILED IN THE ACCOMPANYING IRS FORM 990, SCHEDULE R, PART II. LAHEY HEALTH SYSTEM, INC. AND ITS RELATED ORGANIZATIONS, AND WINCHESTER HEALTHCARE MANAGEMENT, INC. AND ITS RELATED ORGANIZATIONS (AS DETAILED IN THE ACCOMPANYING IRS FORM 990, SCHEDULE R, PROVIDE VARIOUS CORPORATE AND OTHER SERVICES TO EACH OTHER. THESE ORGANIZATIONS REIMBURSE ONE ANOTHER FOR EXPENSES INCURRED SUCH AS EMPLOYEE SALARIES, MATERIALS, SUPPLIES, UTILITIES, ETC. CASH IS ALSO TRANSFERRED BETWEEN THE CORPORATIONS FOR WORKING CAPITAL PURPOSES ON AN AS-NEEDED BASIS.