2013-07-15T00:43:25-05:00 2012-08-31 861065772 DELOITTE TAX LLP 1750 TYSONS BLVD MCLEAN VA 221024219 990 2011-09-01 521732800 The Bon Secours of Maryland Foundation Inc BONS 4103623199 26 N Fulton Avenue Baltimore MD 212231624 Richard Jones 4103623000 2013-07-15 1 David A Craig P00542227 7032511000 2011 2016-02-24 21:20:13Z Bon Secours Community Works Richard Jones 26 N Fulton Avenue Baltimore MD 212231624 1373755 0 0928 X www.bonsecoursmaryland.org X 1990 MD BSMF serves the community through housing and community development initiatives. 12 9 33 9 0 0 2465040 1149648 0 0 250890 214318 6966 9789 2722896 1373755 600 6289105 0 0 1520126 1558136 82593 0 0 1133533 566987 2736852 8414228 -13956 -7040473 7565935 1531279 7472594 8360598 93341 -6829319 X The mission is to bring compassion to health care and to be good help to those in need, especially those who are poor and dying. As a system of caregivers, we commit ourselves to help bring people and communities to health and wholeness. 0 0 688051 Family Support Center - Helps young parents learn, grow and develop new skills by providing classes that enhance skills for GED, ABE, parenting and computer training while also providing free onsight developmental child care to their young. 269856 Centers For Working Families - Adult Career development, Financial Literacy classes, Job Readines, Resume Writing & Tax Preparation. 181942 Open Space Management - Program was developed to turn city-owned vacant lots into attractive green spaces & maintain them by utilizing and training graduates from the Center's For Working Families program. 7061867 6289105 Other Program Service Accomplishment expenses include our Youth Employment Entrepreneurship Program, Women's Resource Center and grants and allocations to nonprofit organizations. 7061867 6289105 8201716 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 46 0 1 33 1 0 0 0 0 0 0 0 0 0 0 X 12 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X Richard Jones 4103623000 2000 W Baltimore Street Baltimore MD 212231558 X Curtis Clark 50.00 X 0 123803 18123 James Davis 4.00 X 0 0 0 Michael Gordon 4.00 X 0 0 0 Deborah Knight-Kerr 4.00 X 0 0 0 Dale McArdle 4.00 X 0 0 0 Michael Seipp 4.00 X 0 0 0 Sr Alice Talone CBS 4.00 X 0 0 0 Philip Toohey 4.00 X 0 0 0 Sr Pat Dowling CBS 50.00 X X 0 0 0 Lenwood Ivey 6.00 X X 0 0 0 George Kleb 50.00 X X 130129 0 34548 Samuel L Ross MD 50.00 X X 0 592063 77713 Richard Jones 50.00 X 0 333070 22593 130129 1048936 152977 1 0 1 0 Goodwill Industries 222 E Redwood St Baltimore MD 21202 Baltimore City Landscaping 104441 University of Maryland 22 South Greene St Baltimore MD 21201 Consulting 103000 2 587682 452665 109301 1149648 32 32 9769 0 9769 9769 9769 214286 0 214286 214286 214286 Misc. Revenue 900099 20 20 20 1373755 0 0 224107 6289105 6289105 166163 149547 16616 1089839 980855 108984 233997 210597 23400 68137 61323 6814 82533 74280 8253 500 450 50 154966 139469 15497 14894 13405 1489 11601 10441 1160 1343 1209 134 29095 26186 2909 Purchased Services 125990 113391 12599 Forgiveness of Debt 74716 67244 7472 Comm. program expenses 64566 58109 6457 Business License & Fees 6578 5920 658 205 185 20 8414228 8201716 212512 0 34350 34382 35114 0 876459 740464 4345 1333 259945 169477 49663 90468 6004351 0 561653 664632 7565935 1531279 114287 34417 7358307 8326181 7472594 8360598 X -724369 -6738447 817710 -90872 93340 -6829319 7565935 1531279 X -7040473 117814 X 0 1 1 X 1 1 X X X 0 0 0 Bon Secours Hospital Baltimore Inc 520591555 3 0 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47293 35659 11634 212652 133818 78834 90468 Due from BSHSI 2232 Due from Affiliates 662400 664632 Due to BSHSI 6147811 Due to Affiliate 2178370 8326181 Description of Uncertain Tax Positions Under FIN 48: Part X: Schedule D, Part X, Line 2 requires that the organization provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under ASC 740 (formerly FIN48). ASC 740 (formerly FIN48) addresses the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not for recognition and de-recognition of tax positions taken or expected to be taken in a tax return. The adoption of ASC 740 (formerly FIN48) by BSHSI on September 1, 2007 did not have a material impact on BSHSI's consolidated financial statements. As the organization does not conduct a separate audit of its financial statements, below is the related statement from the Bon Secours Health System, Inc. consolidated audited financial statements: The System and most of its subsidiaries (including certain joint venture entities) are exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The system accounts for uncertain tax positions in accordance with ASC Topic 740 (formerly FIN48). Income taxes of the System's for-profit subsidiaries are not material to the accompanying consolidated financial statements. The System's taxable subsidiaries have approximately $95,733 and $89,500 of net operating loss carryforwards as of August 31, 2012 and 2011, respectively, which expire in varying periods through 2032 and are available to offset future taxable income. The System's deferred tax assets are fully reserved at August 31, 2012 and 2011. Any changes to the valuation allowance on the deferred tax asset are reflected in the year of the change. 0 Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore Street Baltimore MD 21223 383843816 501(c)(3) 6004351 Book Investments General Support Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore Street Baltimore MD 21223 383843816 501(c)(3) 284754 General Support 1 0 0 1 0 0 0 0 0 0 0 George Kleb 124690 0 0 0 5439 0 1392 0 33156 0 164677 0 0 0 Samuel L Ross MD 0 491059 0 45844 0 55160 0 53709 0 24004 0 669776 0 0 Richard Jones 0 260932 0 35000 0 37138 0 5137 0 17456 0 355663 0 0 Part I, Line 4b Bon Secours of Maryland Foundation participates in a BSHSI sponsored executive retirement program that allows for deposits into additional retirement plans and available only to key employees. The 457F plan is a non-qualified plan and is subject to a minimum three-year service requirement before vesting on deposits are made into this plan. Supplemental Information Part III Part I, Line 3: Bon Secours Health System, Inc., a related organization of The Bon Secours of Maryland Foundation, Inc. uses the following to establish the compensation of the organization's CEO/Executive Director: Compensation Committee Independent Compensation Consultant Written Employment Contract Compensation Survey or Study Approval by the Board or Compensation Committee Investments 2011-09-30 5186643 Book Value 383843816 Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore Street Baltimore MD 21223 501(c)(3) Investments 2011-10-31 817718 Book Value 383843816 Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore Street Baltimore MD 21223 501(c)(3) 1 0 0 0 Part II, Line 2e: Samuel L. Ross, MD, Richard Jones & Philip Toohey Part II, Line 2e: Bon Secours Baltimore Health System Foundation and Bon Secours of Maryland Foundation are related organizations (See Sch R) within Bon Secours Baltimore Health System ("System"). Samuel L.Ross, MD and Richard Jones are the CEO and CFO of the System and it's related organizations. As CEO, Samuel Ross, MD is an officer and board member of both organizations. As CFO, Richard Jones is an officer of both organizations.Philip Toohey is a volunteer board member of Bon Secours of Maryland Foundation. Mr. Toohey also sits on the board of Bon Secours Baltimore Health System Foundation as a board officer (Secretary). Form 990, Part VI, Section A, line 6 Bon Secours Health System, Inc. is the sole member of Bon Secours Baltimore Health System, Inc. which in turn is the sole member of The Bon Secours of Maryland Foundation, Inc. Form 990, Part VI, Section A, line 7a The governing body of The Bon Secours of Maryland Foundation, Inc. is appointed by its Member, Bon Secours Baltimore Health System, Inc. Form 990, Part VI, Section A, line 7b Certain authorities of The Bon Secours of Maryland Foundation, Inc. are reserved to its member or to Bon Secours Health System, Inc. Form 990, Part VI, Section B, line 11 The process the organization uses to review the Form 990 consists of a review by the local system's audit and compliance board-committee and providing the form to the local system board of directors to allow for a thorough review by both before the filing date. The local system's audit and compliance committee and board of directors have reviewed the Form 990, scheduled time on meeting agendas, and asked questions regarding the Form 990 before the return is filed. Form 990, Part VI, Section B, line 12c The organization regularly and consistently monitors compliance with the conflict of interest policy. On an annual basis, all persons subject to the policy, including all officers, directors and key employees are required to make certain disclosures. These include disclosures related to certain personal, financial and organizational relationships that may present a conflict, or the appearance of a conflict of interest with the organization. All disclosures go through a three-part review process: (1) disclosures are reviewed first by the corporate responsibility officer (CRO); (2) a governance team comprised of the CEO, board president, board chair, CRO, and the BSHSI CRO participate in a second review of all disclosures during which recommendations are made as to the resolution of any conflicts or potential conflicts. Depending on the facts and circumstances, resolutions may include ongoing disclosure, recusal or removal of the conflict; and (3) all disclosures and recommendations are reviewed by a board committee (audit and compliance committee reviews the disclosures of management and the governance committee reviews the disclosures of the board and board committee members). Form 990, Part VI, Section B, line 15 The compensation committee of the board of Bon Secours Health System, Inc. (BSHSI) engages in a comprehensive process for the oversight and management of remuneration for executive employees and disqualified parties of the BSHSI. The compensation committee consists of a group of independent board members and engages an independent external compensation consultant to ensure they receive appropriate analysis of market and follow the practices necessary to obtain full compliance with the IRS's rebuttable presumption of reasonableness. The committee establishes and maintains a compensation philosophy; reviews pay practices against local, regional and national healthcare organizations and approves all remunerative decisions for this group of individuals. The committee reviews and receives assurances that all levels of pay within the organization are reasonable based on performance and validates incentives are met. These decisions are documented in the BSHSI board of director's and compensation committee minutes. Form 990, Part VI, Section b, Line 15b - Compensation Process Other Officers/Key Employees: For those key employees and highest paid employees that are not reviewed by the BSHSI compensation committee, the process included a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision. In the review, the other officers or key employees of the organization were compared to other hospitals' employees in the area that hold the same title. During the review and approval of the compensation, documentation of the decision was recorded in human resources. Form 990, Part VI, Section C, line 19 Bon Secours of Maryland Foundation provides any documents open to public inspection upon request. Form 990, Part VII: Hours worked are not tracked on an entity by entity basis. All officer's and director's hours reported on Form 990, Part VII, Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors represent aggregate hours worked per week. Voluntary Board Members are not compensated for their time. Samuel L. Ross, M.D.'s compensation is paid by Bon Secours Health System, Inc., a related organization. The compensation he receives is for his role as the CEO of Bon Secours Baltimore Health System which includes direct management, monitoring and oversight of Bon Secours Baltimore Health System and its related organizations. Richard Jones' compensation is paid by Bon Secours Baltimore Hospital, a related organization. The compensation he receives is for his role as the CFO of Bon Secours Baltimore Health System which includes direct financial management, monitoring and oversight of Bon Secours Baltimore Health System Curtis Clark's compensation is Bon Secours Baltimore Hospital, a related organization. The compensation he receives is for his role as the VP of Mission of Bon Secours Baltimore Health System and its related organizations. Sr. Pat Dowling does not receive payroll distribution as she has taken a vow of poverty. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Prior period adjustments: 45,234. Reversed Journal Entry 292,747. Assets released from restrictions -220,167. Total to Form 990, Part XI, Line 5: 117,814. Bon Secours Health System Inc 1505 Marriottsville Road Marriottsville MD 211041301 521301088 Parent Org. Management Services MD 501(c)(3) 11b Bon Secours Inc 0 Bon Secours Baltimore Hospital Inc 2000 W Baltimore St Baltimore MD 212231558 521909599 Healthcare MD 501(c)(3) 3 Bon Secours Baltimore Health System Inc 0 Bon Secours Community Health Services Inc 2600 Liberty Heights Avenue Baltimore MD 212157804 521909599 Medical Services Center MD 501(c)(3) 9 Bon Secours Baltimore Health System Inc 0 Unity Properties Inc 26 N Fulton Avenue Baltimore MD 212231624 521857768 Low Income Housing MD 501(c)(3) 7 Maryland Foundation Inc 1 Washington Village Comm Medical Center 2600 Liberty Heights Avenue Baltimore MD 212157804 521138191 Healthcare MD 501(c)(3) 9 Bon Secours Community Health Services Inc 0 Urban Medical Institute Inc 2600 Liberty Heights Avenue Baltimore MD 212157804 521905869 Medical Services Center MD 501(c)(3) 3 Liberty Medical Center Inc 0 Bon Secours Baltimore Health System Foundation Inc 2000 W Baltimore Street Baltimore MD 21223 383843816 Grant Making Foundation MD 501(c)(3) 11a Bon Secours Baltimore Health System Inc 0 Bon Secours Housing 26 N Fulton Avenue Baltimore MD 212231624 521442707 Low Income Housing MD 501(c)(3) 9 Maryland Foundation Inc 1 Bon Secours Housing II 26 N Fulton Avenue Baltimore MD 212231624 521543174 Low Income Housing MD 501(c)(3) 9 Maryland Foundation Inc 1 Bon Secours Baltimore Development Inc 26 N Fulton Avenue Baltimore MD 212231624 760785344 Low Income Housing MD 501(c)(3) 7 Unity Properties Inc 1 Bon Secours Baltimore Health Corps (dba Bon Secours Baltimore Health System 2000 W Baltimore Street Baltimore MD 212231558 800728893 Local System Parent Org MD 501(c)(3) 11b Bon Secours Health Systems Inc 0 Bon Secours Apartments LP 1800 W Baltimore Street Baltimore MD 21223 521952502 Low Income Housing MD Unity Housing Inc Related 0 0 Bon Secours Apt II LP 1800 W Baltimore Street Baltimore MD 21223 522063512 Low Income Housing MD Unity Housing Inc Related 0 0 Liberty Senior Housing LP 2000 W Baltimore Street Baltimore MD 21223 522134447 Low Income Housing MD Unity Housing Inc Related 0 0 Bon Secours Apartments III LP 1800 W Baltimore Street Baltimore MD 21223 522134444 Low Income Housing MD Unity Housing Inc Related 0 0 Bon Secours Smallwood Summit LP 26 N Fulton Avenue Baltimore MD 212231624 522280175 Low Income Housing MD Unity Housing Inc Related 0 0 Bon Secours Chesapeake Apartments LP 26 N Fulton Avenue Baltimore MD 212231624 200107034 Low Income Housing MD Chesapeake Housing LLC Related 0 0 Bon Secours Shiloh LP 26 N Fulton Avenue Baltimore MD 212231624 203965243 Low Income Housing MD Baltimore Development Inc Related 0 0 Bon Secours Wayland LP 26 N Fulton Avenue Baltimore MD 212231624 270468688 Low Income Housing MD Unity Properties Inc Related 0 0 Unity Housing Inc 26 N Fulton Avenue Baltimore MD 212231624 521952507 Low Income Housing MD Unity Properties Inc C -111 350100 1.00000 Bon Secours Wayland LLC 26 N Fulton Avenue Baltimore MD 212231624 270468561 Low Income Housing MD Unity Properties Inc C -39 1.00000 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0