2014-08-05T20:51:59-05:00 2013-09-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 4000 INDIANAPOLIS IN 46204 990 2012-10-01 042104298 Hebrew Rehabilitation Center % JAMES D HART HEBR 6173638000 1200 CENTRE STREET Suite BOSTON MA 02131 JAMES D HART 2014-08-01 3176817000 2012 2015-11-30 17:44:51Z Louis J WoolfPresident CEO 1200 CENTRE ST BOSTON MA 02131 121873363 false X www.hebrewseniorlife.org X 1903 MA TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM, POST ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. 4 1 1942 300 358193 -384217 11470758 9807764 111996105 111524061 624026 541538 0 0 124090889 121873363 0 0 0 0 92539498 91734363 0 0 0 41124610 40370595 133664108 132104958 -9573219 -10231595 45256880 44075484 99968166 100092654 -54711286 -56017170 X SEE SCHEDULE O false false 110634553 109030967 SEE SCHEDULE O 5939491 536172 SEE SCHEDULE O 1621040 1597544 118195084 true true false true false false false false true false true true false false true false false true false false true false false false false false true true false false true true false false false false false false false true false false true false false false false true true true false false true 138 0 true 1942 true true true false false false false false false false false false X 4 1 false false false false true true true true true false false true true true true true true true true false MA X JAMES D HART 6178638770 1200 CENTRE ST BOSTON MA 02131 JENNIFER SILVER 1.0 3.5 X X 0 0 JAY L WEBBER 1.0 3.5 X X 0 0 LEN FISHMAN 15.0 35.0 X X 0 855111 32912 LOUIS J WOOLF 10.0 40.0 X X 0 465304 102199 JAMES HART 12.0 38.0 X X 0 306903 25540 ALESSANDRA DE VACA 29.0 21.0 X 0 234808 25650 FRANCIS X HINCKLEY 15.0 35.0 X 0 209574 24571 MARY MOSCATO 40.0 10.0 X 249854 0 19154 KATELYN QUYNN 3.0 47.0 X 0 335479 32719 ROBERT J SCHREIBER 50.0 0.0 X 312384 0 42374 LEWIS LIPSITZ 50.0 0.0 X 305324 0 41884 SHARON K INOUYE 50.0 0.0 X 297236 0 8421 DOUGLAS P KIEL 50.0 0.0 X 241692 0 24861 JEROME SLATE 50.0 0.0 X 246261 0 3169 1652751 2407179 383454 101 false true false SIMIONE CONSULTANTS 1700 WEST PARK DRIVE SUITE 180 WESTBOROUGH MA 01581 INTERIM MGMT SVCS 153429 Ernst Young LLP PO Box 640382 PITTSBURGH PA 152640382 AUDIT & TAX SERVICES 179150 Beth Israel Deaconess Medical Cente PO Box 3153 BOSTON MA 02241 MEDICAL SERVICES 161967 IV Solutions Inc 39 Eliot Road ARLINGTON MA 02474 MEDICAL SERVICES 140010 Mintz Levin One Financial Center BOSTON MA 02111 Legal Services 134577 5 8019530 1788234 502785 9807764 Patient service revenue 623000 109030967 109030967 Other Research grants and contracts 541700 536172 536172 All other program service revenue 900099 1956922 1597544 359378 111524061 541538 -1185 542723 0 0 0 0 0 0 0 0 0 0 121873363 111164683 358193 542723 0 0 0 0 252930 2753 250177 44085 44085 73882812 70678067 3204745 1981156 1773091 208065 10177256 9022637 1154619 5396124 4829411 566713 6100622 6100622 146513 51747 94766 223650 223650 12350 12350 0 9243 9243 0 200464 1720 198744 584010 396387 187623 775551 694101 81450 0 9527987 9304084 223903 308977 289315 19662 0 6299 6299 286996 256855 30141 0 3786045 3388426 397619 681433 475174 206259 Supplies & miscellaneous 7354738 7023034 331704 0 Purchased services/labor 3695660 3332574 363086 Research 2672655 2672655 Equipment rental & maintenance 3093926 3027600 66326 903476 903476 132104958 118195084 13909874 0 726636 1526582 0 0 510419 934792 18721617 18113769 0 0 0 0 0 0 1160641 1065104 1509037 1047372 117270527 98673555 19287726 18596972 0 0 2787945 2255294 0 0 0 0 552859 535599 45256880 44075484 17242350 16777277 0 0 618758 741300 11298808 10394510 310390 318043 0 0 0 0 0 0 70497860 71861524 99968166 100092654 X -65619670 -67404788 9778995 10258229 1129389 1129389 -54711286 -56017170 45256880 44075484 X -10231595 135196 8790515 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 12350 false false false 12350 false false LOBBYING ACTIVITY EXPLANATION PART II-B, LINE 1F HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $12,350 WAS USED FOR LOBBYING FOR ELDER CARE. false true X 202364 202364 57830025 51593732 6236293 55096786 45693415 9403371 4141351 1386407 2754944 18596972 Parent Investment Pool 2255294 F 2255294 0 Pension Obligation 18287429 Due to affiliates 53157775 Asset retirement obligation 416320 71861524 ASC 740 DISCLOSURE PART X, LINE 2 THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO ASC 740. AMOUNTS HELD FOR RESIDENTS PART X, LINE 21 DEPOSITS CONSIST OF FUNDS HELD FOR RESIDENTS FOR THEIR PERSONAL USE. IT IS REFERRED TO AS THE RESIDENTS' BANK, AS ALLOWED BY MEDICAID. EACH MONTH, $75 OF A RESIDENT'S SOCIAL SECURITY PAYMENT WILL GO TO THE RESIDENTS' BANK FOR HIS/HER PERSONAL USE. THE REMAINDER GOES TO PAY FOR HIS/HER CARE. Europe (Including Iceland and Greenland) 0 0 Program Services ATTEND/SPEAK SEMINAR 18791 North America 0 0 Program Services ATTEND/SPEAK SEMINAR 3392 Middle East and North Africa 0 0 Program Services ATTEND/SPEAK SEMINAR 2192 Sub-Saharan Africa 0 0 Program Services ATTEND/SPEAK SEMINAR 1434 East Asia and the Pacific 0 0 Program Services ATTEND/SPEAK SEMINAR 1371 0 0 0 0 27180 27180 false false false false false false true true X true X true X true false true true 4810 4810 78580871 66886788 11694083 0.08900 78585681 66886788 11698893 0.08900 1635338 323519 1311819 0.01000 288973 288973 0.00220 15591402 11887123 3704279 0.02820 13087394 13087394 0.09960 30603107 12210642 18392465 0.14000 109188788 79097430 30091358 0.22900 311274 311274 0.00240 311274 311274 0.00240 true 748184 546174 7931682 6269238 1662444 X true true 1 1 HEBREW REHABILITATION CENTER

1200 CENTRE STREET ROSLINDALE MA 02131

X X X X HEBREW REHABILITATION CENTER true X X X X X X X X X 13 true false true X X X X true false true true 200. true 400. true X X X X X true true X X true false false X X false false Supplemental Information Hebrew Rehabilitation Center (HRC) operates a 725-bed licensed chronic care hospital consisting of a 505-bed facility in the Roslindale section of Boston, MA and a 220-bed satellite facility in Dedham, MA (also known as the NewBridge Health Care Center, on the campus of the continuing care retirement community operated by NewBridge on the Charles, Inc.). HRC leases space from NewBridge on the Charles, Inc., an affiliated entity, to operate the 220-bed satellite. HRC also operates outpatient clinic satellites on the NewBridge campus, and in Canton, MA and Brookline, MA. Hebrew SeniorLife, Inc. (HSL), a regional and emerging national thought leader in senior health care, senior living, research and teaching, is HRC's sole member and also provides management services to HRC. HRC is accredited by CARF (Commission on Accreditation of Rehabilitation Facilities), and is the only geriatric specialist affiliated with Harvard Medical School. HRC provides a continuum of care to the senior community, focusing on the most frail and needy of the local senior population. Services provided by HRC include long-term care, medical acute care, post-acute rehabilitative care, primary and specialty care, outpatient clinics, outpatient rehabilitative services, and adult day care. In 2013, HSL introduced HSL Hospice Care to provide community hospice care. See Form 990 Part III Line 4A program service description. Form 990, Schedule H, Part I, line 6a HRC's annual community benefits report is prepared using the name of HRC's sole member, Hebrew SeniorLife, Inc. Form 990, Schedule H, Part I, line 7g The reported subsidized health services include costs of HRC's outpatient clinics, which operate at small volume at the Roslindale facility and at larger volume at HRC's satellite facilities in Dedham, Canton, and Brookline. These are hospital-based clinics utilizing primarily HRC-employed physicians and nurse practitioners, with direct costs in FY13 of $1,519,991. Other subsidized health services were for HRC's Recuperative Services Unit, Adult Day Care and Outpatient Rehabilitation programs. Form 990, Schedule H, Part I line 7 column (f) Bad Debt provision expense of $748,184 was included in 990 Part IX line 25 column A and was excluded for purpose of calculating the percentage in this column. Form 990, Schedule H, Part I, line 7 The costing methodology used is based primarily on the standard cost accounting methods of the Massachusetts state DHCFP-403 Cost Report for FY13 which follows the standard Medicare cost accounting principles of the Medicare Cost Report. To cost some specific programs, a Cost to Charge ratio specific to each program was developed. Form 990, Schedule H, Part II Community building activities. Describe how the organization's community building activities, as reported in part II, promote the health of the communities the organization serves. The $311,000 of Workforce Development represents HRC's Career Development programs for Certified Nurse Assistants (CNAs) and other staff. Included in this amount are costs of onsite remedial classes in math, ESOL, and reading for our employees. An outside vendor provides classes for 10 months of every year with the students meeting two times per week for two hours each class. For each class, HSL pays for one hour as release time and the employee attends one hour on their own time. The students also receive progress reports. These classes help prepare employees to pass the College Placement Test (CPT) so they are able to move on to degree programs. In FY12 this program received a $300K three-year grant from The Boston Foundation for the program "Advanced Career Path for CNAs: Creating Frontline Leaders". This unique nursing specialty certification program will enhance the skill set of CNAs and improve the quality of care that seniors receive; it is an extension of HSL's existing career development programs and is a replicable model for professional development. HRC serves as a primary training facility across a number of health-care disciplines for academic institutions in the Greater Boston area, including Harvard Medical School. HRC participates in the University of Massachusetts nursing program in which RNs employed by HSL may apply to UMass for a scholarship for their Bachelor in Nursing Degree. Over 800 students annually train at HRC in a wide of health professions including medicine, nursing, recreational therapy, pharmacy, dentistry, physical, occupational, and speech therapy, clinical pastoral and social work. HRC's SummerWorks Program, in partnership with Action for Boston Community Development (ABCD), provides high school students with summertime work experience in the Active Living Program. This initiative provides these students with training and hands-on experience in geriatrics in a health care setting. As part of its coalition building activity, HRC is actively involved in the Multicultural Coalition on Aging (MCA), and hosts the coalition's monthly meetings. The MCA is comprised of approximately 200 organizations and individuals serving seniors who have cultural and linguistic barriers to health-care information. The MCA has sponsored 10 bi-annual health and wellness conferences in which the curriculum is delivered in 10 different languages: English, Creole, Haitian Creole, Spanish, Portuguese, Vietnamese, Chinese, Cambodian, Russian, and Sub-Saharan African. These conferences usually serve about 350 seniors and are sponsored through the MCA member organizations. In FY13 there were 10 monthly MCA meetings reaching 251 professionals. Most of monthly meetings include a speaker on issues relevant to cultural diversity. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II. Form 990, Schedule H, Part III, line 2 HRC records provision for doubtful accounts as the amount needed to adjust the reserve, which is based on estimated percentages of accounts receivable by payor and aging category. The charge figure is adjusted to cost using HRC's overall cost to charge ratio. Form 990, Schedule H, Part III, line 3 Although none of the bad debt expense has been included as a community benefit, it is estimated that 73% is related to patients who subsequently would have qualified for financial assistance but for a technical issue or a period of ineligibility. Form 990, Schedule H, Part III, line 4 HRC's financial statement footnotes do not contain a footnote describing bad debt expense. Form 990, Schedule H, Part III, line 8 While line 7 shows a "Medicare surplus" of $1,662,444 for services other than those reported as part of Subsidized Health Services, in reality HRC's Medicare surplus (net of the shortfalls reported in Subsidized Health Services) was only $159K. The reconciliation below to line 7 includes an adjustment needed because the Medicare Cost Report method for computing Medicare allowable costs understates HRC's true costs (the Medicare Cost Report pools routine costs for HRC's long-term care (LTC) and Medical Acute Care Unit (MACU) services, making allowable costs appear low for the MACU Medicare Part A service). The amount on line 6 is the allowable cost as shown on the Medicare Cost Report; therefore "Other" is checked on line 8. $159,185 was HRC's true Medicare surplus (excluding activity reported as part of Subsidized Health Services). To reconcile to the Medicare Cost Report and to Part III line 7: add $1,503,259 MACU allowable costs - adjustment needed due to cost report methodology (see above) Equals $1,662,444 as shown on Part III line 7 Form 990, Schedule H, Part III, line 9b Patients found to be eligible for assistance through Massachusetts Medicaid (known as MassHealth) or other program are not pursued through collection efforts but rather are assisted free-of-charge with the MassHealth application and eligibility process through to completion, including any necessary appeals. Form 990, Schedule H, Part V, line 3 The primary vehicle for gathering community input was an online survey of community leaders, academics, Area Agencies on Aging (ASAPs), adult day health and home health agencies. These individuals or organizations serve or represent members of the medically underserved, low income or minority populations in the community. Form 990, Schedule H, Part V, line 19d HRC is a chronic care hospital and does not have an emergency department; all admissions are elective and are not for emergency services. Inpatients requiring emergency care that HRC cannot provide are transported, regardless of financial assistance status, to local acute care hospitals for appropriate treatment. Form 990, Schedule H, Part V, line 20d HRC uses Medicaid and Medicare payment rates to determine amounts due from FAP-eligible individuals. Form 990, Schedule H, Part VI - Section 2 Needs assessment In order to proactively address the health needs of the rapidly growing senior population, HSL has worked over the past decades Form 990, Schedule H, Part VI - Section 3 Patient education of eligibility for assistance Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's charity care policy. All patients admitted to HRC are counseled by an admissions coordinator about services rendered, billing procedures, patient rights and responsibilities, insurance coverage, and eligibility for assistance as required by guidelines established by the federal Centers for Medicare and Medicaid Services and the Commonwealth of Massachusetts' Department of Public Health. In addition to the admissions coordinator, a fiscal agent for HRC also provides education on eligibility under federal, state and local programs. All admissions documentation is reviewed and signed by the patient or responsible party on behalf of the patient at the time of admission and retained on file. HRC has provided financial assistance to selected adult day care participants since August 1999, covering the costs of transportation (in prior years) and some daily programs. The financial assistance has been essential to those participants who cannot afford to pay privately, but who have periods of ineligibility for MassHealth or other financial subsidies (given that the services are not covered by Medicare or private health insurance plans). Form 990, Schedule H, Part VI - Section 4 Community information Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves. Hebrew SeniorLife provides services to seniors. HRC, in Roslindale, at the satellite Health Care Center at the NewBridge on the Charles campus in Dedham, and at the outpatient clinics in Dedham, Canton and Brookline, provides long-term care; post-acute care, including rehabilitative and hospital-level care; specialized geriatric primary and specialty outpatient clinics; outpatient services; hospice services; home health care and private care (through an HSL affiliate); and adult day health care. 95% of the patients of Hebrew Rehabilitation Center and its satellite medical clinics are on Medicare and are older than 65. Our primary community is seniors and low income seniors, 65+, in certain neighborhoods of Boston, and the towns of Dedham, Canton, Brookline, Needham, Newton and Westwood. HRC provides health care services to all without regard to race, religion, color, national origin, gender, sexual orientation, marital status, political persuasion, or qualified handicap. Form 990, Schedule H, Part VI - Section 5 Promotion of Community Health Hebrew Rehabilitation Center contributes to community health in many ways. Part of HRC's mission is to promote the independence of seniors, including by supporting them in their homes and avoiding institutional care. It does this through outpatient care at its satellite clinics supporting senior housing, adult day health programs that help at-risk seniors stay at home, outpatient rehabilitative care designed to prevent rehospitalizations, and by offering many supportive programs and services that improve the physical and mental health and lives of seniors. Seniors learn to take control of their own health and maximize their physical and social vitality in a number of HRC-sponsored wellness programs, including Healthy Eating for Successful Living in Older Adults, A Matter of Balance, Chronic Disease Self-Management, Diabetes Self-Management, Fit For Your Life Exercise, and The Arthritis Foundation Exercise Program. All programs are evidence-based. In FY13, 117 free wellness programs (each from 6-8 weeks in duration) offered across Massachusetts communities helped 1,446 seniors (more than 9,000 to date) take a more active role in promoting their own good health. In addition, another 19 health information sessions were offered throughout Massachusetts, reaching another 710 participants. HRC's Mitzvah Program distributes meals and celebration packages three times a year to 1,800 - 2,000 mostly low income homebound or isolated seniors throughout the Greater Boston area, ranging in age from 70- to 106-years-old. In addition to the meals and packages, the program provides an opportunity for the volunteers (which include HSL Staff, Board and Committee members, and donors, and their families) to visit with the seniors, helping to give the seniors a connection to the larger community. HRC's Roslindale campus makes Kosher meals, an important service to many in the Jewish community, and its kitchen provides Kosher meals for Combined Jewish Philanthropies and Springwell as part of their Meals on Wheels program. HRC's Volunteer department harnesses the energy of over 200 volunteers who provided over 22,000 of worked hours, helping seniors stay connected to the larger community. HRC's Chaplaincy department provides spiritual support, with weekly prayer services (Jewish and ecumenical), pastoral volunteer training, and weekly bible study class. HRC's Palliative Care program helps seniors, families and staff navigate difficult decisions and issues, helping seniors have dignity and comfort at end-of-life. HRC's medical staff, comprised of over 40 employed physicians and nurse practitioners, participate in community activities such as health and wellness lectures to senior groups living in the community in addition to their patient care and teaching activities. Seniors and the professional community are served through sponsored events such as senior resource fairs and healthy aging programs, and professional sponsorships (28 programs reached 6,159 consumers in FY13). HRC also promotes health by educating the professional community through accredited continuing education in-service presentations to physicians, nurses, social workers, geriatric service providers, elder law attorneys, and other professionals serving the geriatric community (10 accredited programs reached 299 professionals in FY12). HRC's IFAR (Institute for Aging Research), described in general in the 990 Schedule O Part III Line 4A, had several important findings in FY12 that will directly improve the health of seniors, including that height loss predicts hip fracture risk in elderly; palliative care is associated with improved outcomes in seniors in long-term care; there is no link between calcium intake and coronary artery calcification; the link between delirium and long term cognitive decline in Alzheimer's patients; postoperative delirium in cardiac surgery patients is associated with prolonged cognitive impairment; the genetics of osteoporosis and bone breaks; and other studies. Among IFAR's FY13 research studies and findings were that repeat (more than 4) bone mineral density tests after age 75 had limited value; dairy intake of yogurt and milk had a positive effect on bone mineral density while cream had a negative effect; sleep medications elevate risk of falls and hip fractures in the elderly; and palliative care decreased emergency trips and depression. HRC collaborates with area providers and policy leaders to promote the health of seniors. In 2012 and 2013, HRC finalized preferred provider agreements with Beth Israel Deaconess Medical Center and New England Baptist Hospital to provide the highest quality, cost-effective hospital and post-hospital care. Driven by a commitment to reduce avoidable hospitalizations and readmissions, the goals of these agreements are to improve transitions of care for patients, access, communications, and information sharing, and ensure the best possible patient outcomes. In 2013 HRC's IFAR announced, with Brandeis University's Heller School for Social Policy and Management, the establishment of a joint Center to inform health care policy and practices in aging to address the impact of the nation's unprecedented demographic shift as baby boomers enter retirement years, and to collaborate to translate clinical research into policy and practice recommendations for healthy aging. HSL is governed by a large and active community board comprised entirely of independent persons from the community. HRC, as a subsidiary of HSL, has a board comprised of three employees (President, CEO, CFO) and two independent directors who are also members of HSL's Board of Directors (including the Board Chair). Surplus funds, should they exist, are reinvested in HRC as capital investment, for upkeep of the facility and for growing patient medical equipment and technology needs. Form 990, Schedule H, Part VI - Section 6 Affiliated Health Care System HRC is part of a group of not-for-profit affiliated entities whose sole member is Hebrew SeniorLife, Inc. HSL's coordinated system of care is based on the premise that research, training of geriatric health-care professionals, senior living and health care must be integrated in such a way to promote independence for all adults as they age. HRC's affiliates include senior supportive housing communities, which help keep seniors independent in their homes false true false false false false false false false LEN FISHMAN 0 459196 244651 0 151264 29391 3521 0 888023 0 0 LOUIS J WOOLF 0 456206 8841 0 258 81303 20896 0 567503 0 0 JAMES D HART 0 285345 21420 0 138 4900 20640 0 332443 0 0 ALESSANDRA DE VACA 0 215195 19523 0 90 4754 20896 0 260458 0 0 MARY MOSCATO 249682 0 172 19154 269008 0 0 0 ROBERT J SCHREIBER 296339 0 15787 258 21478 20896 354758 0 0 0 LEWIS LIPSITZ 304928 0 396 30813 11071 347208 0 0 0 SHARON K INOUYE 296978 0 258 4900 3521 305657 0 0 0 DOUGLAS P KIEL 241434 0 258 4221 20640 266553 0 0 0 JEROME SLATE 246071 0 191 615 2554 249430 0 0 0 FRANCIS X HINCKLEY 0 209436 0 138 3724 20847 0 234145 0 0 KATELYN QUYNN 0 335341 0 138 30336 2383 0 368198 0 0 Supplemental Compensation Information Schedule J, Part I, Line 1A Len Fishman, Former CEO who left Hebrew Seniorlife in February 2013, received housing allowance provided by Hebrew Seniorlife. It is treated as a taxable item, reported as wages per his Form W-2. Any 2013 compensation prior to his retirement will be reported on next year's return. Mr. Fishman's other reportable compensation includes the following item with gross up: disability insurance premiums. After February 2013, Louis Woolf, current CEO, has been paid a similar housing allowance. Schedule J, Part I, line 3 Hebrew Rehabilitation Center relies upon HSL as the parent organization to establish the compensation of the organizations' President/CEO and CFO. HSL utilizes the following in establishing such compensation: Compensation Committee Written employment contract Independent compensation consultant Compensation survey or study Approval by the Board or Compensation Committee Schedule J, Part I, Line 4A Alessandra De Vaca left the company voluntarily on 9/6/2013. No severance was given. Len Fishman retired on 2/15/2013. Any payments related to his retirement will be included in his calendar year 2013 compensation. Schedule J, Part I, Line 4B Robert J. Schreiber, former Chief Medical Officer, participated in a Physician-in-Chief supplemental retirement plan, a 457(b) plan, that included $15,201 of employer contributions during the year. This amount is included in the Deferred Compensation section shown in Part VII. Louis J. Woolf, President of HSL (and CEO as of February 2013), participated in a 457(f) supplemental retirement plan, that included $45,000 of employer contributions during the year. This amount is included in the Deferred Compensation section shown in Part VII. A MASSACHUSETTS HEALTH & EDUCATIONAL FACILITIES AUTH 042456011 2013-04-01 9974000 SEE PART VI false false false A 0 0 9974000 0 0 0 0 0 0 0 9974000 0 2013 true true true true A false false false false true false 0 0.00254 0.00254 false false false true A false true false true BANK OF AMERICA 3.1 false true false 0 false false A false PURPOSE OF BOND SCHEDULE K, PART I Variable Rate Demand Revenue Bonds Hebrew Rehabilitation Center Issue Series A (2013). The Proceeds of the 2013 Bonds were used to refund Series D. Written policies and procedures Schedule K, Part IV, Line 7 and Schedule K, Part V Hebrew SeniorLife (HSL), parent of Hebrew Rehabilitation Center, is in the process of updating its bond compliance policies to include procedures for maintaining compliance with the arbitrage requirements under Section 148 and the use of the voluntary closing agreement program if self-remediation is not available. DANIELLE WEBBER HR ANALYST HRC DAUGHTER, DIR. J. WEBBER 44085 FY13 COMPENSATION ON HRC BOOKS false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV DANIELLE WEBBER IS A HR ANALYST FOR HRC AND THE DAUGHTER OF JAY WEBBER. JAY WEBBER IS A DIRECTOR OF HRC. X 2 502785 Opinions of experts false true false DESCRIPTION OF NEGATIVE ASSETS FORM 990, PART I, LINE 22 THE DECREASE IN UNRESTRICTED NET ASSETS AND UNRESTRICTED NET DEFICIT AT HEBREW REHABILITATION CENTER ("HRC") FOR FISCAL YEAR 2013 REFLECTS THE INCLUSION OF EXPENSES THAT ARE SUPPORTED BY HRC'S PARENT, HEBREW SENIORLIFE ("HSL") HSL BENEFITS FROM BOTH MANAGEMENT FEES AND PHILANTHROPIC INCOME THAT ARE AVAILABLE TO FUND HRC'S OPERATING, PENSION FUND AND OTHER EXPENSES. AS SUCH, HSL'S MANAGEMENT, BOARD OF DIRECTORS AND LENDERS VIEW THE ORGANIZATION'S FINANCIAL CONDITION AS HSL'S AND HRC'S COMBINED BALANCE SHEET, WITH $60.1 MILLION IN UNRESTRICTED NET ASSETS AT 9/30/13. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. THESE SERVICES ARE PROVIDED TO A POPULATION RECEIVING MEDICARE AND/OR MEDICAID. MEDICARE AND MEDICAID ACCOUNT FOR 54% AND 27% OF REVENUES RECEIVED BY THE ORGANIZATION, RESPECTIVELY. FORM 990, PART III - PROGRAM SERVICE, LINE 4A HEBREW REHABILITATION CENTER (HRC) IN ROSLINDALE IS HEBREW SENIORLIFE'S FLAGSHIP HEALTH-CARE FACILITY AND IS KNOWN NATIONALLY AS A LEADING PROVIDER OF GERIATRIC HEALTH-CARE SERVICES. LICENSED AS A CHRONIC CARE HOSPITAL, HRC'S FULL-TIME STAFF OF PRIMARY CARE GERIATRICIANS AND NURSE PRACTITIONERS ARE SOME OF THE FINEST GERIATRICS SPECIALISTS IN THE GREATER BOSTON AREA. HRC IS AFFILIATED WITH HARVARD MEDICAL SCHOOL AND SOME STAFF PHYSICIANS ALSO HOLD FACULTY APPOINTMENTS THERE. HRC IS ACCREDITED BY CARF (COMMISSION ACCREDITATION OF REHABILITATION FACILITIES), AN INDEPENDENT NONPROFIT ORGANIZATION PROVIDING ACCREDITATION SERVICES WORLDWIDE. HRC MEETS AND SURPASSES CARF GUIDELINES FOR SERVICE AND QUALITY. HRC CONFORMS TO NATIONALLY AND INTERNATIONALLY RECOGNIZED SERVICE STANDARDS AND IS FOCUSED ON DELIVERING FIRST CLASS HEALTH CARE AND CONTINUES TO STRIVE FOR EXCELLENCE. LONG TERM CARE: HRC PROVIDES 405 BEDS OF LONG-TERM CARE IN BOSTON AND 220 LONG-TERM CARE BEDS AT THE GLORIA ADELSON FIELD HEALTH CENTER AT NEWBRIDGE ON THE CHARLES IN DEDHAM FOR A TOTAL OF 625 LONG-TERM CARE BEDS. POST-ACUTE CARE: THE MEDICAL ACUTE CARE UNIT AT HEBREW REHABILITATION CENTER IN BOSTON OFFERS 42 BEDS FOR EXTENDED MEDICAL AND REHABILITATIVE CARE FOR SENIORS WITH COMPLEX MEDICAL CONDITIONS. THE RECUPERATIVE SERVICES UNIT IN BOSTON PROVIDES 50 BEDS FOR SHORT-TERM, POST-ACUTE CARE IN A SKILLED NURSING SETTING. OUTPATIENT CLINICS: HEBREW REHABILITATION CENTER'S OUTPATIENT SERVICES IS A BOSTON HEALTH CLINIC THAT OFFERS A WIDE RANGE OF MEDICAL SERVICES FOR SENIORS INCLUDING TREATMENT FOR CONDITIONS SUCH AS HEARING LOSS, MEMORY DISORDERS, OSTEOPOROSIS, REHABILITATION AND WOUND CARE. PATIENTS ARE TREATED BY EXPERTS WHO UNDERSTAND THE UNIQUE HEALTH NEEDS OF OLDER ADULTS. ALL OF THE HEALTH CLINICS WITHIN OUTPATIENT SERVICES OFFER THE HIGH-QUALITY SPECIALIZED CARE FOR BOSTON SENIORS. OUTPATIENT CLINICS ARE OPERATED BY HRC AT THE ORCHARD COVE, DEDHAM AND BROOKLINE LOCATIONS. ADULT DAY HEALTH: HRC HAS OVER 19 YEARS OF EXPERIENCE CARING FOR SENIORS IN AN ADULT DAYCARE CENTER SETTING. WE PROVIDE A GREAT DAY FOR SENIORS AT TWO SITES - HRC IN ROSLINDALE AND JEWISH COMMUNITY HOUSING FOR THE ELDERLY (JCHE) IN BRIGHTON. WE SERVE ELDERS OF ALL BACKGROUNDS AND FAITHS AND PROVIDE BILINGUAL SERVICES FOR RUSSIAN-SPEAKING INDIVIDUALS AT BOTH SITES. NURSING, SOCIAL WORK, AND THERAPEUTIC RECREATION PROFESSIONALS STAFF HRC'S ADULT DAY HEALTH PROGRAMS. PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS PROVIDE TREATMENT AS NEEDED WHEN PRESCRIBED BY A PHYSICIAN. PROGRAM ASSISTANTS PROVIDE PERSONAL CARE AND HELP WITH ALL ASPECTS OF THE DAILY ROUTINE. THERE IS A MINIMUM OF ONE STAFF MEMBER TO SIX PARTICIPANTS. THE STAFF WORK AS AN INTERDISCIPLINARY TEAM TO MAKE SURE THAT THE PARTICIPANTS RECEIVE ATTENTION TO ALL ASPECTS OF THEIR LIVES. DURING THE YEAR ENDED SEPTEMBER 30, 2013, HEBREW REHABILITATION CENTER SERVED AN AVERAGE OF 45 DAY PROGRAM PARTICIPANTS. FORM 990, PART III - PROGRAM SERVICE, LINE 4B THE INSTITUTE FOR AGING RESEARCH (IFAR), A DIVISION OF HEBREW REHABILITATION CENTER, SEEKS TO TRANSFORM THE HUMAN EXPERIENCE OF AGING BY ENSURING A LIFE OF HEALTH, DIGNITY AND PRODUCTIVITY INTO ADVANCED AGE. IFAR'S MISSION IS TO CONDUCT RESEARCH THAT DISCOVERS THE MECHANISMS OF AGE-RELATED DISEASE AND DISABILITY; LEADS TO THE PREVENTION, TREATMENT AND CURE OF DISEASE; ADVANCES THE STANDARD OF CARE FOR OLDER PEOPLE; INFORMS PUBLIC DECISION-MAKING; AND DEVELOPS THE NEXT GENERATION OF LEADERS IN AGING RESEARCH. WITH NEARLY 50 YEARS OF HISTORY, IFAR IS THE LARGEST GERONTOLOGICAL RESEARCH FACILITY IN THE U.S. IN A CLINICAL SETTING, AND IS A RESEARCH AFFILIATE OF HARVARD MEDICAL SCHOOL. IT IS HOME TO FOUR PROFESSORS OF MEDICINE AT HARVARD MEDICAL SCHOOL, AND 16 OF ITS FACULTY HAVE ACADEMIC APPOINTMENTS THERE. IFAR CURRENTLY HAS A $43 MILLION GRANT PORTFOLIO, WITH MORE THAN 60 RESEARCH GRANTS AND 19 INVESTIGATORS. ITS RESEARCH FOCUSES ON FALLS, OSTEOPOROSIS AND FRACTURES, NUTRITION AND MUSCULOSKELETAL HEALTH, FOOT DISORDERS AND FOOT PAIN, GENETIC EPIDEMIOLOGY, DEMENTIA, DELIRIUM, PALLIATIVE CARE, HEALTH CARE QUALITY IMPROVEMENT, AND DEPRESSION AND MENTAL HEALTH. IFAR RESEARCHERS HAVE ACCESS TO SOME OF THE WORLD'S LARGEST DATABASES, AND TO THE MORE THAN 5,000 SENIORS ANNUALLY AFFILIATED WITH HEBREW SENIORLIFE ENTITIES. IN TURN, ITS RESEARCH INFORMS HSL'S HEALTH CARE SERVICES AND PROGRAMS, SO PATIENTS AND RESIDENTS BENEFIT FROM BEST PRACTICES IN THE TREATMENT OF COMMON CONDITIONS OF AGING. IN ADDITION TO GRANT FUNDING IFAR RECEIVES SUPPORT FROM PRIVATE PHILANTHROPY TO ADVANCE ITS MISSION, BY PROVIDING SEED MONEY FOR YOUNG AND ESTABLISHED RESEARCHERS TO TEST NEW IDEAS, AND IN HELPING TO DISSEMINATE RESEARCH FINDINGS SO THEY CAN IMPACT SENIORS AROUND THE WORLD. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICE REVENUE IS MADE UP OF MISCELLANEOUS NON-PATIENT SERVICE REVENUE AND EXPENSES, INCLUDE DEPARTMENT OF MEDICINE TEACHING, FELLOWSHIPS & OTHER SUPPORT, FOOD SERVICE, VARIETY OF ANCILLARY PROGRAMS, AND SPACE LEASED BY HSL. DESCRIPTION OF CLASSES OR MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF HEBREW REHABILITATION CENTER AND PROVIDES MANAGEMENT OVERSIGHT AND FUNDRAISING SERVICES TO HRC AND TO ITS OTHER AFFILIATES. MEMBERS WHO MAY ELECT ONE OR MORE OF THE GOVERNING BODY FORM 990, PART VI, LINE 7A THE HEBREW SENIORLIFE BOARD CHAIR APPOINTS THE MEMBERS OF THE HEBREW REHABILITATION CENTER BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HEBREW SENIORLIFE BOARD MEMBERS. DESCR CLASSES OF PERSONS, DECISIONS REQUIRING APPR & TYPE OF VOTING RIGHTS FORM 990, PART VI, QUESTION 7B DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HEBREW SENIORLIFE'S BOARD. ULTIMATELY, GOVERNANCE OF THE CORPORATION RESTS WITH THE BOARD OF DIRECTORS OF THE COMPANY'S SOLE CORPORATE MEMBER, HEBREW SENIORLIFE, INC. Describe the Process used by Management &/or Governing Body to Review 990 Form 990, Part VI, Question 11 PREPARATION OF THE FORM 990 BEGINS INTERNALLY WITH HEBREW SENIORLIFE STAFF AND ERNST & YOUNG PREPARING THE FORM WITH INPUT PROVIDED BY HEBREW SENIORLIFE. ALL FORMS 990 AND 990T OF THE AFFILIATES OF HEBREW SENIORLIFE, INC. (HSL IS THE SOLE CORPORATE MEMBER OF EACH AFFILIATE) WILL BE REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE OF HEBREW SENIORLIFE, INC. SUBSEQUENT TO SUCH REVIEW AND PRIOR TO FILING COPIES WILL BE PROVIDED TO THE APPROPRIATE GOVERNING BOARD OF DIRECTORS FOR EACH AFFILIATE. THE GOVERNING BOARDS WILL HAVE 5 DAYS TIME IN WHICH TO VIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Question 12c THE CONFLICTS OF INTEREST POLICY IS RIGOROUSLY MONITORED BY THE CONFLICTS REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. THIS INVOLVES ANNUALLY MAILING A CONFLICTS DISCLOSURE FORM TO ALL MEMBERS OF THE BOARD OF DIRECTORS, BOARD COMMITTEES AND SENIOR MANAGEMENT. SPECIFIC RECOMMENDATIONS TO AVOID OR MITIGATE CONFLICTS INCLUDE ASSURING THAT THE MEMBER WOULD HAVE NO INFLUENCE ON A DECISION TO USE A PARTICULAR VENDOR, SUCH AS HEALTH INSURANCE OR BANKING RELATIONSHIPS, AND RECOMMENDATIONS FOR A COMPETITIVE BID PROCESS. Offices & Positions for Which Process was Used, & Year Process was Begun Form 990, Part VI, Question 15a and 15b THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF INDEPENDENT, EXPERT CONSULTANTS, HAS REVIEWED THE PRESIDENT/CEO'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES AS WELL AS HIGHLY COMPENSATED (>$150,000) EMPLOYEES OF HSL AND ITS AFFILIATES. THE FULL HSL BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES OF HSL AND ITS AFFILIATES. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public Form 990, Part VI, Question 19 THE ORGANIZATION'S TAX RETURNS ARE AVAILABLE AT GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS' WEBSITE. THE TAX RETURNS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131 OR BY TELEPHONE AND E-MAIL. Fundraising Disclosure Form 990, Part IX, Column D HEBREW SENIORLIFE, INC. AS THE PARENT OF THE HSL SYSTEM, RAISES CONTRIBUTIONS FOR ITSELF AND ITS AFFILIATES THROUGH ITS DEVELOPMENT DEPARTMENT. THE CONTRIBUTION REVENUE IS RECORDED BY THE AFFILIATE THAT THE DONOR INTENDED IT BE GIVEN TO. FUNDRAISING EXPENSES OF THE DEVELOPMENT DEPARTMENT ARE RECORDED EXCLUSIVELY BY HEBREW SENIORLIFE, INC. IN ORDER TO GIVE THE READER A FULL AND TRANSPARENT VIEW OF HSL AND AFFILIATES, A SUMMARY OF ALL CONTRIBUTION REVENUE AND RELATED EXPENSES IS PREPARED BELOW. ADDITIONALLY, THIS INCLUDES APPROXIMATELY $1.7M IN PLEDGES THAT HAVE BEEN FULLY RESERVED BASED ON DONOR-IMPOSED CONTINGENCIES. MANAGEMENT BELIEVES THAT THESE CONTINGENCIES WILL BE MET AND HAVE ADDED THE VALUE OF THE CONTINGENT PLEDGES BACK IN THE SCHEDULE BELOW. Fundraising Expense (HSL 990) $2,851,726 Contribution Revenue: HSL CONTRIBUTIONS (HSL 990) $ 3,176,492 Contingent Pledge Revenue $ 1,693,411 Hebrew Rehabilitation Center (Part VIII, Line 1f) $ 1,788,234 Orchard Cove, Inc. $ 39,234 Fireman Community $ 51,641 Satter House $ 30,551 Center Communities of Brookline $ 64,718 ---------- $ 6,844,281 Total Cost per Dollar Raised $ 0.42 Other Changes in Net Assets Form 990, Part XI, Line 9 Adjustment of Minimum Pension Liability $ 8,350,983 Net Assets Released From Parent $ 439,532 ----------- $ 8,790,515 ORCHARD COVE INC ONE DEL POND DRIVE CANTON MA 02021 223080006 CONT. CARE MA 501(c)(3) 9 HSL true HRCA SENIOR HOUSING INC 640 NORTH MAIN STREET RANDOLPH MA 02368 042765428 ELDER HOUSING MA 501(c)(3) 9 HSL true CENTER COMMUNITIES OF BROOKLINE INC 100 CENTRE STREET BROOKLINE MA 02446 010569404 ELDER HOUSING MA 501(c)(3) 9 HSL true HRCA BROOKLINE HOUSING 112-120 CENTRE 112-120 CENTRE STREET BROOKLINE MA 02446 030372998 ELDER HOUSING MA 501(c)(3) 9 HSL true HRCA BROOKLINE HOUSING 1550 BEACON 1550 BEACON STREET BROOKLINE MA 02446 010569403 ELDER HOUSING MA 501(c)(3) 9 HSL true HRCA HOUSING FOR ELDERLY INC 420 REVERE BEACH BOULEVARD REVERE MA 02151 042543731 ELDER HOUSING MA 501(c)(3) 9 HSL true NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON MA 02131 383707573 ELDER ACTY MA 501(c)(3) 9 HSL true HRCA BROOKLINE HOUSING 108 CENTRE 1200 CENTRE STREET BOSTON MA 02131 810612222 ELDER HOUSING MA 501(c)(3) 9 HSL true HEBREW SENIORLIFE HOSPICE CARE INC 1200 CENTRE STREET BOSTON MA 02131 461309228 HOSPICE SERV. 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