2014-11-17T11:57:04-06:00 2013-12-31 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-01-01 222873792 HOSPICE OF THE NORTH SHORE INC HOSP 9787747566 75 SYLVAN STREET B 102 DANVERS MA 01923 PHIL CIBELLI CFO 2014-11-10 true Rachel Spurlock P00520729 5023263996 2013 2015-11-30 17:44:51Z DIANE STRINGER 75 SYLVAN STREET B 102 DANVERS MA 01923 49854145 false X WWW.HNS.ORG X 1979 MA HOSPICE OF THE NORTH SHORE, INC. (HNS) ENRICHES QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION AND CONSULTATION FOR THOSE AFFECTED BY LIFE LIMITING ILLNESS, DEATH AND LOSS. 16 15 470 431 0 0 1885358 2293177 37242118 41992108 824738 771970 -31504 -27675 39920710 45029580 0 0 0 0 21729655 24718080 0 0 555874 15284639 17323541 37014294 42041621 2906416 2987959 37094411 41273407 5896287 6500597 31198124 34772810 HOSPICE OF THE NORTH SHORE, INC. (HNS) ENRICHES QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION AND CONSULTATION FOR THOSE AFFECTED BY LIFE LIMITING ILLNESS, DEATH AND LOSS. false false 33942849 41992108 FOR MORE THAN 30 YEARS, HOSPICE OF THE NORTH SHORE, INC. (HNS) HAS PROVIDED HOSPICE AND PALLIATIVE CARE FOR COUNTLESS TERMINALLY ILL PATIENTS AND FAMILIES THROUGHOUT THE NORTH SHORE AND GREATER BOSTON AREA. AS THE MOST COMPREHENSIVE NOT-FOR-PROFIT HOSPICE PROVIDER IN MASSACHUSETTS, WE'RE DEDICATED TO ENRICHING QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION, AND CONSULTATION FOR THOSE AFFECTED BY LIFE-LIMITING ILLNESS, DEATH, AND LOSS. 33942849 true true false true false false false false false true false false false true true true false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false true 125 0 true 470 true false false false false false true true false false false false X 16 15 false false false false false false false true true false false true true true true true true true true false MA X PHIL CIBELLI 9787747566 75 SYLVAN STREET B 102 DANVERS MA 01923 CHUCK BADAVAS TREASURER 1.00 X X 0 0 0 DIANE STRINGER PRESIDENT/CEO 40.00 X X 592779 0 20877 NANCY PALMER CLERK 1.00 X X 0 0 0 PETER SHERWOOD CHAIR 1.00 X X 0 0 0 THOMAS FORD VICE CHAIR 1.00 X X 0 0 0 ALLEN SMITH MD BOARD MEMBER 1.00 X 0 0 0 CHARLES ADAMS BOARD MEMBER 1.00 X 0 0 0 CHRISTINA MCCANN BOARD MEMBER 1.00 X 0 0 0 GWEN COCHRAN HADDEN BOARD MEMBER 1.00 X 0 0 0 JAMES DUNNE BOARD MEMBER (PARTIAL YEAR) 1.00 X 0 0 0 JUDY JACOBI BOARD MEMBER 1.00 X 0 0 0 KEVIN SMITH BOARD MEMBER 1.00 X 0 0 0 LISA STERN TAYLOR BOARD MEMBER 1.00 X 0 0 0 PAMELA LAWRENCE BOARD MEMBER 1.00 X 0 0 0 REGINA VILLA BOARD MEMBER 1.00 X 0 0 0 SHELDON ARONSON BOARD MEMBER 1.00 X 0 0 0 TIMOTHY LIESCHING MD BOARD MEMBER 1.00 X 0 0 0 PHIL CIBELLI VP CHIEF FINANCIAL OFFICER 40.00 X 179297 0 27584 CARMELINA PROCACCINI VP OF HUMAN RESOURCES 40.00 X 181891 0 29498 CAROLYN SKARMEAS VP PROVIDER RELATIONS & BUSINESS DEVELOPMENT 40.00 X 158626 0 24069 JUDITH CRANNEY VP AND COO 40.00 X 214646 0 35932 STEPHANIE PATEL MED DIRECTOR, VP AND CMO 40.00 X 296082 0 33683 ELIZABETH MACOMBER VP OF PHILANTHROPY 40.00 X 121465 0 23222 NANCY OTOVIC PHYSICIAN 32.00 X 145810 0 13924 PHILLIP ROBERTS DIRECTOR OF IT 40.00 X 119769 0 32167 ROBERT WARREN ASSOCIATE MEDICAL DIRECTOR 40.00 X 210473 0 28570 TAMARA VESEL PHYSICIAN 40.00 X 203768 0 16218 2424606 0 285744 12 false true false HARBORSIDE REHABILITATION LP P O BOX 200528 HOUSTON TX 772160528 STAFF CONTRACTING SERVICES 787782 BROOKWOOD SYLVAN LLC 72 CHERRY HILL DR BEVERLY MA 01915 LESSOR 371428 DENNEEN & COMPANY INC 222 BERKLEY STREET BOSTON MA 02116 CONSULTING 151109 NEWTON WELLESLEY EXECUTIVE OFFICE PARK 75 3RD AVE FL 3 WALTHAM MA 02451 LESSOR 144043 WINDHAVEN INVESTMENT MANAGEMENT 1 INTERNATIONAL PL 33 BOSTON MA 02110 INVESTMENT MANAGER 120957 5 620403 1672774 2293177 NET PATIENT SERVICE REVENUE 621610 41933137 41933137 BEREAVEMENT REVENUE 621610 58971 58971 0 0 0 0 0 0 0 41992108 302335 302335 0 0 0 0 0 5171061 4701426 469635 0 469635 469635 70964 620403 117709 -46745 -46745 24500 5430 19070 19070 0 0 0 0 0 0 0 0 0 45029580 41992108 0 744295 0 0 0 0 1794965 580343 1214622 4465 4465 18901555 16287251 2269497 344807 670197 542729 106991 20477 1936097 1649158 254151 32788 1410801 1166937 219163 24701 0 60791 60791 51000 51000 0 0 120957 120957 957955 748030 209925 0 777719 777719 734684 337129 387752 9803 381409 48447 320125 12837 0 1038861 503482 535379 826965 763671 60328 2966 0 77200 34606 39796 2798 0 0 996079 361986 634093 147357 28650 118707 ROOM & BOARD EXPENSE 5188818 5188818 PROGRAM SUPPLIES 4046844 4046844 INPATIENT 1523667 1523667 BAD DEBT 68653 68653 324582 57983 161902 104697 42041621 33942849 7542898 555874 0 600 600 5813542 4317747 112935 225494 5009168 5340989 0 0 0 0 0 0 0 0 660352 549272 18685347 6118387 11375124 12566960 12750329 16959103 0 0 0 0 174285 140000 1198076 1173242 37094411 41273407 4908493 5793608 332053 35116 0 0 0 0 655741 671873 5896287 6500597 X 31111447 34598642 86677 174168 31198124 34772810 37094411 41273407 2987959 586727 0 X false true X true false X 2933359 2340578 1981341 1864058 1672774 10792110 22484971 26319630 34268968 37242118 41992108 162307795 0 0 0 25418330 28660208 36250309 39106176 43664882 173099905 55600 5000 31488 31517 28909 152514 0 0 0 0 0 0 55600 5000 31488 31517 28908 152514 172947391 260287 266944 270905 313504 302335 1413975 0 260287 266944 270905 313504 302335 1413975 0 529707 557800 68702 96312 95464 1347985 26208324 29484952 36589916 39515992 44062681 175861865 0.98340 0.97700 0.00800 0.01010 X Schedule A, Part III, Line 12, Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 529707, COLUMN B - 557800, COLUMN C - 68702, COLUMN D - 96312, COLUMN E - 95464, COLUMN F - 1347985; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1254 1254 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i IN 2013, HOSPICE OF THE NORTH SHORE PAID $26,010 TO HOSPICE ACTION NETWORK FOR MEMBERSHIP DUES. OF THIS AMOUNT 4.82% WERE USED FOR SPECIFIC LOBBYING PURPOSES DEFINED AS UNALLOWABLE EXPENSES. 3157603 3157603 9441414 1620847 7820567 273988 174207 99781 5658482 4323333 1335149 153860 153860 12566960 0 DUE TO THIRD PARTY PAYORS 570000 OTHER CURRENT LIABILITIES 18642 ANNUITIES PAYABLE 7295 DEFERRED RENT 75936 671873 X 44261685 586727 0 586727 43674958 120957 1233665 1354622 45029580 40686999 0 0 40686999 120957 1233665 1354622 42041621 Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF MASSACHUSETTS FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2013 AND 2012. Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - 555874; REBRANDING EXPENSES - 677791; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements FUNDRAISING EXPENSES - 555874; REBRANDING EXPENSES - 677791; REGATTA 355657 284693 70964 4000 1380 10315 11211 22149 21909 WALK 229757 229757 0 2000 28642 1 105953 105953 0 100 120 1000 14883 691367 620403 70964 4000 1380 10415 13331 23149 65434 117709 -46745 24500 4000 1430 true 1 24500 4000 0 0 1430 5430 19070 MA true false true false 0 1 PHIL CIBELLI 75 SYLVAN STREET B 102 DANVERS MA 01923 false ELIZABETH MACOMBER 0 OVERSIGHT OF RAFFLE X false X true true X X X X X false true false false false false false true false PHIL CIBELLI VP CHIEF FINANCIAL OFFICER 154360 0 24750 0 187 0 4015 0 23569 0 206881 0 0 0 NANCY OTOVIC PHYSICIAN 145396 0 0 0 414 0 6547 0 7377 0 159734 0 0 0 DIANE STRINGER PRESIDENT/CEO 284553 0 81000 0 227226 0 12500 0 8377 0 613656 0 0 0 CARMELINA PROCACCINI VP OF HUMAN RESOURCES 155220 0 25300 0 1371 0 12241 0 17257 0 211389 0 0 0 PHILLIP ROBERTS DIRECTOR OF IT 115548 0 0 0 4221 0 6098 0 26069 0 151936 0 0 0 STEPHANIE PATEL MED DIRECTOR, VP AND CMO 261494 0 34373 0 215 0 25506 0 8177 0 329765 0 0 0 JUDITH CRANNEY VP AND COO 183242 0 30600 0 804 0 18975 0 16957 0 250578 0 0 0 ROBERT WARREN ASSOCIATE MEDICAL DIRECTOR 188292 0 21880 0 301 0 0 0 28570 0 239043 0 0 0 CAROLYN SKARMEAS VP PROVIDER RELATIONS & BUSINESS DEVELOPMENT 144280 0 13900 0 446 0 0 0 24069 0 182695 0 0 0 TAMARA VESEL PHYSICIAN 198290 0 5000 0 478 0 0 0 16218 0 219986 0 0 0 Schedule J, Part I, Line 1a, Tax indemnification and gross-up payments THE CORPORATION MAKES A PAYMENT TO DIANE T. STRINGER EQUAL TO ALL OF THE STATE AND FEDERAL INCOME AND EMPLOYMENT TAXES THAT ARE LEVIED AGAINST HER FOR THE PREMIUM PAYMENTS MADE FOR THE SUPPLEMENTAL EMPLOYEE RETIREMENT PAYMENT AND THE TAX PAYMENT ITSELF, SUCH THAT AFTER PAYMENT OF THE TAX PAYMENT, THE ANNUAL PREMIUM PAYMENTS WILL HAVE NO TAX CONSEQUENCES TO THE EMPLOYEE. THE AMOUNT THAT WAS PROVIDED TO DIANE T. STRINGER IN 2013 WAS $115,276. Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan DIANE STRINGER, CEO, RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, TOTAL $221,106. THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN AN UNQUALIFIED DEFERRED COMPENSATION PLAN UNDER INTERNAL REVENUE CODE SECTION 457(B). STEPHANIE PATEL - $13,005 JUDITH CRANNEY - $9,099 CARMELINA PROCACCINI - $3,997 PHILIP CIBELLI - 4,015 Schedule J, Part I, Line 7, Non-fixed payments THE PERFORMANCE BONUS FOR THE CEO IS BASED ON THE INDEPENDENT BOARD'S DISCRETION WITH A TARGET OF 25% OF THE BASE SALARY. AT THE BOARD'S DISCRETION A BONUS CAN BE PAID OUT HIGHER THAN THE TARGET BASED ON THE CEO'S PERFORMANCE. THE PERFORMANCE BONUS FOR THE OTHER OFFICERS (EXECUTIVES AND VICE PRESIDENTS) IS BASED ON A TARGET OF 15% OF THE BASE SALARY. THE CEO PRESENTS THE PERCENTAGE PAYOUT TO THE EXECUTIVE COMMITTEE FOR APPROVAL. THE BONUS PAYOUT CAN BE HIGHER THAN THE PERCENTAGE BASED ON THE EXECUTIVE'S PERFORMANCE. Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee IN ADDITION TO ANY STANDING COMMITTEES, THE BOARD MAY FROM TIME TO TIME ESTABLISH ONE OR MORE COMMITTEES, MAY DETERMINE THE PURPOSES AND AUTHORITY OF ANY SUCH COMMITTEE AND SHALL DESIGNATE A CHAIR FOR EACH COMMITTEE UNLESS OTHERWISE PROVIDED FOR IN THESE BYLAWS. THE BOARD MAY APPOINT ANY MEMBER OF ANY COMMITTEE WHOSE APPOINTMENT IS NOT OTHERWISE PROVIDED FOR IN THESE BYLAWS OR MAY DETERMINE THE MANNER IN WHICH MEMBERS OF COMMITTEES ARE TO BE APPOINTED. COMMITTEES MAY CONSIST OF INDIVIDUALS WHO HAVE NO AFFILIATION WITH THE CORPORATION AS WELL AS DIRECTORS AND MEMBERS. THE BOARD MAY DELEGATE TO ANY COMMITTEE OR COMMITTEES THAT CONSIST SOLELY OF DIRECTORS ANY OR ALL OF THE POWERS OF THE BOARD, EXCEPT THOSE WHICH BY LAW, BY THE ARTICLES OF ORGANIZATION OR BY THESE BYLAWS THEY ARE PROHIBITED FROM DELEGATING. IN NO EVENT SHALL THE FOLLOWING POWERS BE DELEGATED BY THE BOARD OF DIRECTORS TO ANY COMMITTEE ESTABLISHED BY IT: A. THE POWER TO CHANGE THE PRINCIPAL OFFICE OF THE CORPORATION. B. THE POWER TO AMEND THESE BYLAWS. C. THE POWER TO ELECT OFFICERS REQUIRED BY LAW, THE ARTICLES OF ORGANIZATION, OR THESE BYLAWS TO BE ELECTED BY THE DIRECTORS AND THE POWER TO FILL VACANCIES IN ANY SUCH OFFICES. D. THE POWER TO CHANGE THE NUMBER OF MEMBERS CONSTITUTING THE BOARD OF DIRECTORS AND THE POWER TO FILL VACANCIES IN THE BOARD OF DIRECTORS. E. THE POWER TO REMOVE OFFICERS FROM OFFICE OR DIRECTORS FROM THE BOARD OF DIRECTORS. F. THE POWER TO AUTHORIZE A MERGER OF THE CORPORATION. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body A COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. ADDITIONALLY, THE EXECUTIVE COMMITTEE, A SUBCOMMITTEE OF THE BOARD, REVIEWS THE 990 PRIOR TO FILING. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS. EACH MEMBER OF THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, OFFICERS AND KEY EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST AND RELATIONSHIP DISCLOSURE STATEMENT COVERING THE NEXT FISCAL YEAR. THIS STATEMENT CERTIFIES THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY, WILL DISCLOSE ANY CONFLICT OF INTEREST IDENTIFIED, AND REFRAIN FROM VOTING AND FROM USING PERSONAL INFLUENCE RELATED TO THE CONFLICT OF INTEREST IDENTIFIED Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY TO ESTABLISH AND APPROVE THE COMPENSATION OF THE ORGANIZATION'S CEO BASED ON THE CEO'S PERFORMANCE AND COMPARATIVE DATA BENCHMARKS. COMPARATIVE DATA FROM AVAILABLE PUBLISHED SURVEYS AND IRS 990'S FOR COMPARABLE ORGANIZATIONS ARE USED AS BENCHMARKS. IN ADDITION, EVERY TWO YEARS A QUALIFIED COMPENSATION CONSULTANT IS RETAINED TO CONDUCT AN ANALYSIS AND COMPARATIVE MARKET ASSESSMENT OF EXECUTIVE COMPENSATION. AN ANALYSIS IS DONE ANNUALLY. THE PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees THE CEO PRESENTS THE EXECUTIVE OPERATION TEAM'S PROPOSED ANNUAL MERIT INCREASES AND INCENTIVE PAYMENTS TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. AVAILABLE SOURCES OF MARKET SURVEYS AND COMPENSATION BENCHMARKS ARE ALSO REVIEWED AND CONSIDERED AS PART OF THE PROCESS. THE LAST ANALYSIS WAS DONE MARCH OF 2013. THE PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. Form 990, Part VI, Sec C, Line 19, Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO THE INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.