2014-02-12T14:31:48-06:00 2013-09-30 410746749 CLIFTONLARSONALLEN LLP 610 WGERMANTOWN PIKE STE400 PLYMOUTH MEETING PA 19462 990 2012-10-01 042853296 SYMMES LIFE CARE INC D/B/A BROOKHAVEN AT LEXINGTON SYMM 7813720139 1010 WALTHAM STREET LEXINGTON MA 024218052 JAMES M FREEHLING CEO 7813720139 2014-02-12 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 2012 2015-11-30 17:44:51Z BROOKHAVEN AT LEXINGTON JAMES FREEHLING 1010 WALTHAM STREET LEXINGTON MA 024218052 24257750 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. 18 17 256 72 0 0 108107 101742 21763659 22389879 1241768 1369089 60104 58066 23173638 23918776 6909 28302 0 0 9013559 9356692 0 0 0 11091821 11174845 20112289 20559839 3061349 3358937 114554733 118563460 105110772 102341738 9443961 16221722 THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 238 INDEPENDENT LIVING UNITS, 22 ASSISTED CARE UNITS, AND A 49 BED MEDICARE LICENSED NURSING FACILITY. 0 0 14397845 18781443 THE INDEPENDENT LIVING PROGRAM SUPPORTS RESIDENTS THAT CAN LIVE IN PRIVATE APARTMENTS INDEPENDENTLY IN A SAFE AND HEALTHY MANNER. HOUSING SUPPORT SERVICES INCLUDE HOUSEKEEPING, LINEN SERVICE, ONE MEAL PER DAY AND AN EMERGENCY CALL SYSTEM. ALL SUPPORTIVE PROGRAMMING ENDEAVORS TO INCORPORATE A WHOLE PERSON WELLNESS APPROACH, I.E. EACH PROGRAM INCLUDES ONE OR MORE OF THE SIX DIMENSIONS OF WELLNESS: PHYSICAL, SOCIAL, VOCATIONAL, EMOTIONAL, INTELLECTUAL AND SPIRITUAL. HEALTHCARE SUPPORT SERVICES INCLUDE AN HOUR PER DAY OF ASSISTANCE WITH DAILY LIVING AS NEEDED BY A PERSONAL CARE ASSISTANT, ON-SITE DOCTOR'S OFFICE HOURS, SUPPORT GROUPS AND PROBLEM SOLVING AROUND ISSUES OF AGING. AT THE FISCAL YEAR-END THERE WERE 296 WITHIN THIS PROGRAM. 452051 1006492 THE ASSISTED CARE PROGRAM PROVIDES HOUSING AND SUPPORT SERVICES TO RESIDENTS WITH MILD COGNITIVE AND/OR PHYSICAL IMPAIRMENT WHO CAN NOT LIVE INDEPENDENTLY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING ARE AVAILABLE TO RESIDENTS IN ASSISTED CARE. ADDITIONAL SERVICES INCLUDE THREE MEALS A DAY, BOOKING OF APPOINTMENTS AND TRANSPORTATION, CARE PLANNING, AND MEDICATION MANAGEMENT. THE UNIT IS STAFFED BY A PERSONAL CARE ASSISTANT 24 HOURS PER DAY. A NURSE IS AVAILABLE 8 HOURS PER DAY AND IS RESPONSIBLE FOR INDIVIDUAL CARE PLANNING AND ONGOING MEDICAL CONSULTATION. AT THE FISCAL-YEAR END THERE WERE 21 WITHIN THIS PROGRAM. 3171575 2370142 THE SKILLED NURSING FACILITY PROVIDES PRIVATE AND SEMI-PRIVATE ROOM & BOARD ACCOMMODATIONS AND THREE MEALS PER DAY. ALL THE BENEFITS AND PROGRAMMING OF INDEPENDENT LIVING ARE AVAILABLE TO RESIDENTS IN THE HEALTH CENTER. ADDITIONAL BENEFITS IN THE HEALTH CENTER INCLUDE 24 HOUR PER DAY SKILLED NURSING CARE, SOCIAL SERVICES, RESTORATIVE THERAPIES, THERAPEUTIC MEALS, ON-SITE ANCILLARY SERVICES, SUCH AS PODIATRY AND LABORATORY SERVICES AND PHYSICIAN SERVICES. ACTIVITIES PROGRAMMING IS BOTH INDIVIDUALIZED AND GROUP ORIENTED. AT THE FISCAL YEAR-END THERE WERE 37 WITHIN THIS PROGRAM. 28302 28302 18021471 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 43 0 256 1 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ERIN FINN CFO 7813720139 1010 WALTHAM STREET NO600 LEXINGTON MA 024218052 JAMES M FREEHLING 40.00 X X 274272 0 29505 GRETCHEN ANNESE 1.00 X 0 0 0 NORMAN P COHEN 1.00 X 0 0 0 ROBERT COHEN 1.00 X 0 0 0 MARILYN DUNN 1.00 X 0 0 0 HARRY FODEN 1.00 X 0 0 0 BERNARD HUANG 1.00 X 0 0 0 JAMIE KATZ 1.00 X 0 0 0 JOAN KEENAN 1.00 X 0 0 0 JEANNE KRIEGER 1.00 X 0 0 0 WALTER LEUTZ PHD 1.00 X X 0 0 0 PAMELA MCNAMARA 1.00 X 0 0 0 ERIC SCHWARTZ 1.00 X 0 0 0 THOMAS SHERIDAN 1.00 X 0 0 0 F DAVID WELLS 1.00 X X 0 0 0 RALPH DUNHAM 1.00 X 0 0 0 BURT M PERLMUTTER MD 1.00 X X 0 0 0 G NEIL HARPER 1.00 X X 0 0 0 SUSANNA KIRKPATRICK 40.00 X 163067 0 14395 CATHLEEN WOODWARD 40.00 X 142712 0 6507 LINDA ROBILLARD 40.00 X 119610 0 19669 LORRAINE KELLEY 40.00 X 103928 0 5124 DIANA ZAMPELL 40.00 X 115671 0 5153 KENNETH DEROECK 40.00 X 109188 0 19232 1028448 0 99585 7 0 1 0 HERITAGE HEALTHCARE SERVICES INC 1009 RESERVIOR AVE CRANSTON RI 02910 CLEANING SERVICES 844313 CACCAVARO CONSTRUCTION INC 67 SMITH PLACE UNIT 3 CAMBRIDGE MA 02138 CONTRACTOR 682823 EM SNOW INC 971 MAIN STREET WALTHAM MA 02451 CONTRACTOR 515725 SECURITAS SECURITY SERVICES PO BOX 403412 ATLANTA GA 30384 CONTRACTED SECURITY 219797 EASTER SEALS MASSACHUSETTS 484 MAIN STREET WORCESTER MA 01608 CONTRACTED THERAPY SERVICES 194837 11 101742 101742 RESIDENT REVENUE 623000 19997841 19787935 209906 HEALTH CENTER REVENUE 623000 2392038 2370142 21896 22389879 1373280 1373280 13357 0 13357 13357 13357 130736 134641 130325 139243 411 -4602 -4191 -4191 83350 69406 13944 13944 APPLICATION FEES 623000 19500 19500 PURCHASE DISCOUNT 623000 10458 10458 OTHER REVNUE 623000 807 807 30765 23918776 22158077 0 1658957 28302 28302 636504 636504 6895646 6278080 617566 227095 208087 19008 1064995 915366 149629 532452 453798 78654 41004 41004 71930 71930 18000 18000 439817 336499 103318 53482 53482 850456 491973 358483 2207007 2207007 22302 13638 8664 352073 352073 3626553 3626553 382126 382126 FOOD 1056803 1056803 HOUSEKEEPING, LAUNDRY A 992526 992526 GROUNDS AND SECURITY CO 802899 802899 RESIDENT ACTIVITIES 138393 138393 119474 119474 20559839 18021471 2538368 0 9482898 8506465 243564 267534 31350 34825 1431217 1440695 104287552 41536651 63716602 62750901 39649102 45563040 114554733 118563460 1300032 1868848 87933017 85762835 15877723 14710055 105110772 102341738 X 8683343 15324693 760618 897029 9443961 16221722 114554733 118563460 3358937 3418824 0 X X 0 1 X 1 0 X 53851 56834 78488 108107 101742 399022 20235660 20732837 21622275 21850560 22399632 106840964 20289511 20789671 21700763 21958667 22501374 107239986 0 0 0 107239986 697107 548405 712071 1098243 1386637 4442463 697107 548405 712071 1098243 1386637 4442463 22216 26969 27593 23716 30765 131259 21008834 21365045 22440427 23080626 23918776 111813708 0.95910 0.95940 0.03970 0.03950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 966 966 0 760618 151742 16501 31832 897029 586186 158107 24293 7968 760618 451087 128738 8932 2571 586186 351462 106334 5993 12701 451087 254036 97281 6139 5994 351462 1.00000 0 0 2974158 2974158 93251725 38877043 54374682 4049495 2435047 1614448 4012174 224561 3787613 62750901 X 27411608 3418824 74008 3492832 23918776 0 23918776 20633847 74008 74008 20559839 0 20559839 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: SYMMES LIFE, INC. DBA BROOKHAVEN AT LEXINGTON HAS FOUR ENDOWMENT FUNDS. THE FUNDS CONSIST OF THE BENEVOLENCE FUND, NATURE TRAIL FUND, BROOKHAVEN FUND, AND THE SCHOLARSHIP FUND. THE BENEVOLENCE FUND EXISTS FOR THE PURPOSE OF SUPPORTING RESIDENTS WHO HAVE DEPLETED THEIR FUNDS. THE NATURE TRAIL FUND IS USED TO MAINTAIN OUTDOOR TRAILS FOR RESIDENT USE. THE SCHOLARSHIP FUND WAS ESTABLISHED FOR EMPLOYEE PROFESSIONAL DEVELOPMENT. THE BROOKHAVEN FUND WAS ESTABLISHED TO SUPPORT INNOVATIVE PROGRAMS AND SERVICES, SPECIALTY EQUIPMENT AND OTHER "EXTRAS" THAT MAY NOT BE IN THE BUDGET BUT ARE OF SPECIAL INTEREST TO RESIDENTS. THIS FUND IS UTILIZED BY RESIDENT GROUPS WHO WISH TO RAISE FUNDS FOR A SPECIFIC PURPOSE DESIGNED TO ENHANCE THE COMMUNITY. EACH RESIDENT INITIATIVE REQUIRES THE APPROVAL OF THE DEVELOPMENT COMMITTEE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: BROOKHAVEN HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. BROOKHAVEN FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON BROOKHAVEN'S FINANCIAL STATEMENTS. BROOKHAVEN'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN/(LOSS) ON DISPOSAL 4,602. COST OF GOODS SOLD PRESENTED AGAINST GROSS SALES OF INVENTORY 69,406. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN/(LOSS) ON DISPOSAL 4,602. COST OF GOODS SOLD PRESENTED AGAINST GROSS SALES OF INVENTORY 69,406. 0 EMPLOYEE SCHOLARSHIP GRANT 16 28302 FMV TO PROVIDE FINANCIAL ASSISTANCE TO EMPLOYEES WHO DESIRE TO FURTHER THEIR EDUCATION EMPLOYEE SCHOLARSHIP FUND: THE BROOKHAVEN RESIDENT'S ASSOCIATION HAS ESTABLISHED A SCHOLARSHIP PROGRAM FOR BROOKHAVEN EMPLOYEES WHO SEEK FINANCIAL ASSISTANCE FOR THEIR EDUCATIONAL ENDEAVORS. DONATIONS FOR THIS PROGRAM ARE DIRECTED TO THE EMPLOYEE SCHOLARSHIP FUND. ANY EMPLOYEE IN GOOD STANDING WHO HAS COMPLETED 6 MONTHS OF EMPLOYMENT AND IS NOT CLASSIFIED AS PER DIEM EMPLOYEE MAY APPLY FOR A SCHOLARSHIP. EMPLOYEES MAY APPLY FOR UP TO $1,500 FOR PROGRAMS LEADING TO A COLLEGE DEGREE AND $800 FOR CERTIFICATE PROGRAMS, TO BE USED TOWARDS TUITION, FEES, AND BOOKS. APPLICANTS MUST SUBMIT A SCHOLARSHIP PROGRAM APPLICATION, A LETTER OF RECOMMENDATION FROM THEIR SUPERVISOR, AND PROOF OF ENROLLMENT IN A CERTIFICATE OR DEGREE PROGRAM TO THE HUMAN RESOURCE DEPARTMENT. AFTER CONFIRMING THAT THE EMPLOYEE IS A QUALIFIED APPLICANT, HUMAN RESOURCES WILL NOTIFY THE SCHOLARSHIP PROGRAM COMMITTEE OF THE APPLICANT'S INTENT. THE COMMITTEE, CONSISTING OF THE SVP/CCO, A MEMBER OF THE RESIDENTS' STAFF APPRECIATION COMMITTEE, AND A MEMBER OF THE RESIDENTS' ASSOCIATION EXECUTIVE COMMITTEE WILL REVIEW ALL SCHOLARSHIP PROGRAM APPLICATIONS. THE NUMBER OF AWARDS IS DETERMINED BY THE AVAILABILITY OF FUNDS. X X X X X 0 0 0 0 0 0 0 0 0 JAMES M FREEHLING 274272 0 0 0 0 0 9300 0 20205 0 303777 0 0 0 SUSANNA KIRKPATRICK 163067 0 0 0 0 0 5906 0 8489 0 177462 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RAGO 2005-03-23 23722973 TO CONSTRUCT A SENIOR LIVING FACILITY AND REFINANCE OLD DEBT. 0 0 0 A 23722973 232145 412874 14743700 8334254 2005 1 0 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT OF THE CORPORATION, AND THE FOUR ELECTED OFFICERS OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE CORPORATION AND THE DIRECTION OF ITS AFFAIRS BETWEEN MEETINGS OF THE BOARD, SUBJECT TO ANY LIMITATIONS IMPOSED ON THE EXECUTIVE COMMITTEE BY LAW, THE ARTICLES OF ORGANIZATION, THESE BYLAWS, OR BY THE BOARD OF TRUSTEES. THE BOARD SHALL HAVE THE POWER TO RESCIND ANY VOTE OR ACTION OF THE EXECUTIVE COMMITTEE, BUT NO SUCH RESCISSION SHALL HAVE RETROACTIVE EFFECT OR INVALIDATE ACTION ALREADY TAKEN IN RELIANCE ON SUCH VOTE OR ACTION. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS MAY BE NECESSARY TO MEET ITS RESPONSIBILITIES, MEETINGS TO BE CALLED BY THE CHAIR OR THE PRESIDENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE 990 WAS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY & PROCEDURE ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS COVERS ALL TRUSTEES. ALL NEW TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY AND PROCEDURE AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. ANNUALLY, ALL TRUSTEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DISCLOSURE FORM IDENTIFYING ANY SITUATION HE/SHE BELIEVES COULD GIVE RISE TO A CONFLICT. THE BOARD CHAIR WILL BE INFORMED OF ALL DISCLOSED POTENTIAL CONFLICTS. PRIOR TO ANY BOARD/COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A TRUSTEE HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT TO THE BOARD CHAIR WHO SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. TRUSTEES WITH A CONFLICT OF INTEREST WILL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD/COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS; IF A VOTE IS INVOLVED, THE TRUSTEE SHALL NOT VOTE AND SHALL NOT BE PRESENT IN THE ROOM WHEN THE VOTE IS TAKEN. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD/COMMITTEE ACTION, SHALL DISCLOSE ANY CONFLICT OF INTEREST TO THE CHAIR. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. THIS POLICY WAS LAST REVIEWED IN FEBRUARY 2013. FORM 990, PART VI, SECTION B, LINE 15 AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY FOR THE CEO/PRESIDENT ROLE IN MAY, 2013 ON BEHALF OF BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE SURVEY FINDINGS WERE REPORTED TO BROOKHAVEN'S EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO COMPLETED A SELF-EVALUATION OF HIS PERFORMANCE WHICH WAS PROVIDED TO MEMBERS OF THE BOARD OF TRUSTEES ALONG WITH THE ANNUAL PERFORMANCE EVALUATION FORM WHICH THEY WERE ASKED TO COMPLETE. COMPLETED PERFORMANCE EVALUATIONS WERE RETURNED TO THE CHAIR OF THE EXECUTIVE COMPENSATION COMMITTEE. THE RESULTS OF THE WAGE AND BENEFITS SURVEY AND PERFORMANCE EVALUATION WERE SUMMARIZED AND DISCUSSED WITH THE EXECUTIVE COMPENSATION COMMITTEE WHO VOTED TO RECOMMEND THE ANNUAL PAY ADJUSTMENT FOR THE PRESIDENT/CEO. THE FULL BOARD OF TRUSTEES VOTED TO ACCEPT THE RECOMMENDATION. AN EXTERNAL COMPENSATION CONSULTANT CONDUCTED A WAGE AND BENEFITS SURVEY FOR THE EVP/COO AND SVP/CCO ROLES IN MAY, 2013. THE SURVEY FINDINGS WERE REPORTED TO THE EXECUTIVE COMPENSATION COMMITTEE. THE PRESIDENT/CEO COMPLETED A PERFORMANCE EVALUATION FOR THE EVP/COO AND SVP/CCO. THE PRESIDENT/CEO SHARED THE RESULTS OF THE PERFORMANCE EVALUATIONS WITH THE EXECUTIVE COMPENSATION COMMITTEE AND RECOMMENDED PAY ADJUSTMENTS FOR THESE POSITIONS BASED ON THE PERFORMANCE EVALUATION AND WAGE AND SALARY SURVEY DATA. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN A PUBLIC ROOM. RESIDENTS RECEIVE A COPY YEARLY. AUDITED FINANCIAL STATEMENTS ARE UPLOADED TO THE EMMA WEBSITE FOR THE PUBLIC. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.