2013-08-12T11:54:44-05:00 2012-09-30 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2011-10-01 042543731 HRCA HOUSING FOR ELDERLY INC HRCA 6173258000 1200 CENTRE STREET BOSTON MA 02131 JAMES D HART 6173258000 2013-08-07 1 ROBERT DILLAN P01688008 6179848100 2013-07-31 2011 2016-02-24 21:20:13Z JACK SATTER HOUSE LEN FISHMAN 1200 CENTRE STREET BOSTON MA 02131 4317227 0 X WWW.HEBREWSENIORLIFE.ORG X 1973 MA SEE SCHEDULE O. 5 2 41 100 0 0 1814024 76883 3972727 4049713 3431 6021 151278 152567 5941460 4285184 0 0 0 0 835920 1217967 0 0 0 3648812 3210565 4484732 4428532 1456728 -143348 15783755 24434766 10452376 19246734 5331379 5188032 TO OPERATE AFFORDABLE, SUPPORTIVE RESIDENTIAL HOUSING FOR LOW-INCOME SENIORS IN AN ATMOSPHERE THAT SUPPORTS INDIVIDUALITY AND RESPECT, FOSTERS ACTIVE AND ENERGETIC LIFESTYLES, ENCOURAGES INDEPENDENCE AND SELF-FULFILLMENT, AND VALUES VOLUNTEERISM AND PARTICIPATION. 0 0 3744939 4190799 THE ORGANIZATION PROVIDES SUBSIDIZED, SUPPORTIVE, AFFORDABLE HOUSING FOR PEOPLE 62 AND OLDER. 3744939 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 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 0 0 0 0 1 19 0 41 1 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ANNA TRIOLO 7812894505 420 REVERE BEACH BLVD REVERE MA 02151 X JAY L WEBBER 0.10 X X 0 0 0 LEN FISHMAN 0.20 X X 0 845123 17523 LOUIS J WOOLF 0.20 X X 0 448845 63743 JAMES D HART 0.20 X X 0 300909 18743 JENNIFER KSILVER 0.10 X X 0 0 0 THOMAS ALPERIN 0.00 X 0 0 0 HOWARD COHEN 0.00 X 0 0 0 ALESSANDRA DE VACA 0.20 X 0 206608 18127 STEPHEN POST 50.00 X 0 104292 1931 0 1905777 120067 0 0 1 0 CONSIGLI CONSTRUCTION CO INC 15 FRANKLIN STREET PORTLAND ME 04101 CONSTRUCTION 2191703 TOP TECH ROOFING LLC 612 PLAIN STREET SUITE 6 MARSHFIELD MA 02050 REPAIRS & MAINTENANCE 201357 LEVI & WONG DESIGN ASSOCIATES INC 45 WALDEN STREET CONCORD MA 01742 DESIGN SERVICES 108795 VERTEX ENVIRONMENTAL SERVICE INC 1102 BALTIMORE PIKE GLEN MILLS PA 19342 SOIL REMOVAL 102948 4 76318 565 76883 RENTAL INCOME 532000 3504584 3504584 MEALS 722210 540070 540070 COMMERCIAL INCOME 900099 5059 5059 4049713 6021 6021 43524 32043 11481 11481 OTHER REVENUE 561499 106084 106084 LAUNDRY AND VENDING 812930 26212 26212 PARKING INCOME 722210 8790 8790 141086 4285184 4190799 0 17502 1007944 632752 375192 11457 6103 5354 123179 98338 24841 75387 47842 27545 175153 175153 2700 2700 10829 10829 2500 2500 59479 59479 423753 423753 1046339 1046339 149985 149985 UTILITIES 388966 388966 FOOD SERVICE 374427 374427 REPAIR AND MAINTENANCE 332150 332150 REAL ESTATE TAXES 215311 215311 28973 28973 4428532 3744939 683593 0 77229 85134 1052 1945 299963 17373 6783 17087 18487 26425 40278 59913 32656424 15218430 13685215 17437994 1654748 6788895 15783755 24434766 215456 1823306 56846 64894 10082091 17277287 97983 81247 10452376 19246734 X 5331379 5188032 5331379 5188032 15783755 24434766 X -143348 1 X X 0 1 1 X 1 1 X 500 2226324 1814024 76883 4117731 3821876 3962672 3948509 3972727 4049713 19755497 3821876 3963172 6174833 5786751 4126596 23873228 0 0 0 23873228 38988 11680 5433 3431 6021 65553 38988 11680 5433 3431 6021 65553 30945 30348 37093 151278 152567 402231 3891809 4005200 6217359 5941460 4285184 24341012 0.98080 0.98870 0.00270 0.00430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 364500 364500 26297351 13892897 12404454 1662358 1325533 336825 4332215 4332215 17437994 REPLACEMENT RESERVE 4942959 MORTGAGE ESCROWS 266959 SECURITY DEPOSIT 65447 DEFERRED FINANCING COSTS 543417 CERTIFICATES OF DEPOSIT 970113 6788895 PREPAID RENT 15039 DUE TO AFFILIATES 66208 81247 4285184 4428532 -143348 1 1 -143347 4317227 0 4317227 -32043 -32043 4285184 4460575 32043 32043 4428532 0 4428532 PART IV, LINE 2B: THE ORGANIZATION COLLECTS SECURITY DEPOSITS FROM THE TENANTS. THE DEPOSITS ARE HELD IN A SEPERATE BANK ACCOUNT AND ARE RETURNED TO THE TENANT AT THE TERMINATION OF THE LEASE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE ENTITY'S TAX YEARS SUBSEQUENT TO 2009 ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING 1. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -32,043. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 32,043. 0 1 0 0 0 0 0 0 0 LEN FISHMAN 0 461174 0 225809 0 158140 0 4900 0 12623 0 862646 0 0 LOUIS J WOOLF 0 448707 0 0 0 138 0 49900 0 13843 0 512588 0 0 JAMES D HART 0 278419 0 22400 0 90 0 4900 0 13843 0 319652 0 0 ALESSANDRA DE VACA 0 206548 0 0 0 60 0 4284 0 13843 0 224735 0 0 PART I, LINE 4B LOUIS WOOLF RECEIVED $45,000. SUPPLEMENTAL INFORMATION PART III PART I, LINE 1A: LEN FISHMAN, CEO, RECEIVES A HOUSING ALLOWANCE PROVIDED BY HEBREW SENIORLIFE. IT IS TREATED AS A TAXABLE ITEM, REPORTED AS WAGES PER HIS FORM W-2. MR. FISHMAN FLEW FIRST CLASS TO CHINA TO CONSULT WITH CHINESE ORGANIZATIONS CONSIDERING THE DEVELOPMENT OF SIMILAR REHABILITATION INSTITUTIONS IN CHINA. SUPPLEMENTAL INFORMATION PART III PART I, LINE 3: HRCA HOUSING FOR ELDERLY, INC. RELIES UPON HEBREW SENIORLIFE AS THE PARENT ORGANIZATION TO ESTABLISH THE COMPENSATION OF THE ORGANIZATIONS' CEO, PRESIDENT, AND CFO. HEBREW SENIORLIFE UTILIZES THE FOLLOWING IN ESTABLISHING SUCH COMPENSATION: APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY ORGANIZATION'S MISSION STATEMENT OR SIGNIFICANT ACTIVITIES: FORM 990, PART I, LINE 1 TO OPERATE AFFORDABLE, SUPPORTIVE RESIDENTIAL HOUSING FOR LOW-INCOME SENIORS IN AN ATMOSPHERE THAT SUPPORTS INDIVIDUALITY AND RESPECT, FOSTERS ACTIVE AND ENERGETIC LIFESTYLES, ENCOURAGES INDEPENDENCE AND SELF-FULFILLMENT, AND VALUES VOLUNTEERISM AND PARTICIPATION. FORM 990, PART VI, SECTION A, LINE 6 HEBREW SENIORLIFE, INC. IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE HEBREW SENIORLIFE BOARD CHAIR APPOINTS THE MEMBERS OF THE HRCA HOUSING FOR ELDERLY, INC. BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HEBREW SENIORLIFE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, BUDGETARY DECISIONS, FINANCE, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY THE HEBREW SENIORLIFE'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 PREPARATION OF THE FORM 990 BEGINS INTERNALLY WITH HEBREW SENIORLIFE AND AFFILIATES STAFF AND CLIFTONLARSONALLEN PREPARES 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 REVIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING. FORM 990, PART VI, SECTION B, LINE 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 INCLUDED ASSURING THAT THE A 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. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A & 15B: THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF INDEPENDENT, EXPERT CONSULTANTS, HAS REVIEWED THE CEO'S TOTAL COMPENSATION, THE PRESIDENT'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES (>$150,000) AS WELL AS HIGHLY COMPENSATED (>$100,000) 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. FORM 990, PART VI, SECTION C, LINE 19 TAX RETURNS ARE AVAILABLE ON GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMM OF MASS WEBSITE. THESE AND CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131. WE HAVE ALSO RESPONDED TO TELEPHONE AND EMAIL REQUESTS FOR DOCUMENTS. AVERAGE HOURS OF FILING ORGANIZATION AND RELATED ORGANIZATIONS: FORM 990, PART VII, SECTION A, LINE 1A, COLUMN B: JAY L. WEBBER HAD AVERAGED .10 HOURS FOR THE FILING ORGANIZATION, 4.40 FOR THE RELATED ORGANIZATIONS, AND 4.50 TOTAL HOURS. LEN FISHMAN HAD AVERAGED .20 HOURS FOR THE FILING ORGANIZATION, 49.80 FOR THE RELATED ORGANIZATIONS, AND 50.00 TOTAL HOURS. LOUIS J. WOOLF HAD AVERAGED .20 HOURS FOR THE FILING ORGANIZATION, 49.80 FOR THE RELATED ORGANIZATIONS, AND 50.00 TOTAL HOURS. JAMES D. HART HAD AVERAGED .20 HOURS FOR THE FILING ORGANIZATION, 49.80 FOR THE RELATED ORGANIZATIONS, AND 50.00 TOTAL HOURS. JENNIFER K. SILVER HAD AVERAGED .10 HOURS FOR THE FILING ORGANIZATION, 4.40 FOR THE RELATED ORGANIZATIONS, AND 4.50 TOTAL HOURS. ALEXANDRA DE VACA HAD AVERAGED .20 HOURS FOR THE FILING ORGANIZATION, 49.80 FOR THE RELATED ORGANIZATIONS, AND 50.00 TOTAL HOURS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: ROUNDING 1. TOTAL TO FORM 990, PART XI, LINE 5: 1. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. HEBREW REHABILITATION CENTER 1200 CENTRE STREET BOSTON MA 02131 042104298 HEALTHCARE REHABILITATION FOR THE ELDERLY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 ORCHARD COVE INC 1200 CENTRE STREET BOSTON MA 02131 223080006 CONTINUING CARE RETIREMENT COMMUNITY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 HRCA BROOKLINE HOUSING 112-120 CENTRE STREET INC 1200 CENTRE STREET BOSTON MA 02131 030372998 OPERATE AFFORDABLE RESIDENTIAL HOUSING FOR THE ELDERLY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 HRCA BROOKLINE HOUSING 108 CENTRE STREET INC 1200 CENTRE STREET BOSTON MA 02131 810612222 PROVIDE HOUSING SUPPORT SERVICES FOR CENTER COMMUNITIES OF BROOKLINE MA 501(C)(3) LINE 11B, II HEBREW SENIORLIFE INC 0 HEBREW SENIORLIFE INC 1200 CENTRE STREET BOSTON MA 02131 900183119 PROVIDE MANAGEMENT, FINANCE AND FUNDRAISING SERVICES TO RELATED ORGANIZATION MA 501(C)(3) LINE 7 N/A 0 NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON MA 02131 383707573 CONTINUING CARE RETIREMENT COMMUNITY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 HRCA BROOKLINE HOUSING 1550 BEACON PLAZA INC 1200 CENTRE STREET BOSTON MA 02131 040569403 OPERATE AFFORDABLE RESIDENTIAL HOUSING FOR THE ELDERLY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 HRCA SENIOR HOUSING INC 1200 CENTRE STREET BOSTON MA 02131 042765428 PROVIDE HOUSING TO LOW INCOME AND HANDICAPPED INDIVIDUALS MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 CENTER COMMUNITIES OF BROOKLINE INC 1200 CENTRE STREET BOSTON MA 02131 010569404 OPERATE AFFORDABLE RESIDENTIAL HOUSING FOR THE ELDERLY MA 501(C)(3) LINE 9 HEBREW SENIORLIFE INC 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0