SYMMES LIFE CARE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- SYMMES LIFE CARE INC (EIN 04-2853296)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-02-12
- IRS object ID
- 201310439349300936
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-12T13:24:36-06:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST GERMANTOWN PIKE SUITE 400 | AddressLine1 |
| City | PLYMOUTH MEETING | City |
| State | PA | State |
| ZIP Code | 19462 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042853296 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SYMMES LIFE CARE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SYMM | NameControl |
| Phone | 7813720139 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 WALTHAM STREET SUITE 600 | AddressLine1 |
| City | LEXINGTON | City |
| State | MA | State |
| ZIP Code | 024218052 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES M FREEHLING CEO | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 7813720139 | Phone |
| Date Signed | 2013-02-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BERNADETTE O'TOOLE CPA | Name |
| PTIN | P00229258 | PTIN |
| Phone | 2156433900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKHAVEN AT LEXINGTON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES FREEHLING | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 WALTHAM STREET SUITE 600 | AddressLine1 |
| City | LEXINGTON | City |
| State | MA | State |
| ZIP Code | 024218052 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 26146400 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BROOKHAVENATLEXINGTON.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1984 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 260 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 78738 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 108107 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21526870 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 21763659 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 677820 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1241768 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 193067 | OtherRevenuePriorYear |
| Other Revenue Current Year | 60104 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 22476495 | TotalRevenuePriorYear |
| Total Revenue Current Year | 23173638 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6909 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8691244 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9013559 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10511397 | OtherExpensePriorYear |
| Other Expenses Current Year | 11091821 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19202641 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20112289 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3273854 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3061349 | RevenuesLessExpensesCY |
| Total Assets BOY | 106089813 | TotalAssetsBOY |
| Total Assets EOY | 114554733 | TotalAssetsEOY |
| Total Liabilities BOY | 103320699 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 105110772 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2769114 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9443961 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION PROVIDES HOUSING, MEALS, WELLNESS PROGRAMS, HEALTHCARE, SKILLED NURSING AND OTHER SUPPORT SERVICES TO THE ELDERLY. THE COMMUNITY IS COMPRISED OF 240 INDEPENDENT LIVING UNITS, 20 ASSISTED CARE UNITS, AND A 49 BED MEDICARE LICENSED NURSING FACILITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 14007429 | Expense |
| Grants | 0 | Grants |
| Revenue | 17843854 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 442282 | Expense |
| Grants | 0 | Grants |
| Revenue | 945531 | Revenue |
| Description | 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 18 WITHIN THIS PROGRAM. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3202367 | Expense |
| Grants | 0 | Grants |
| Revenue | 2720635 | Revenue |
| Description | 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 36 WITHIN THIS PROGRAM. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 17652078 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 47 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 260 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERIN FINN DIRECTOR OF FINANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7813720139 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 WALTHAM STREET NO600 | AddressLine1 |
| City | LEXINGTON | City |
| State | MA | State |
| ZIP Code | 024218052 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JAMES M FREEHLING | |||||||
| PRESIDENT/CEO | 40.00 | X | X | 264294 | 0 | 28662 | |
| GRETCHEN ANNESE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| NORMAN P COHEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT COHEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARILYN DUNN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HARRY FODEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BERNARD HUANG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMIE KATZ | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOAN KEENAN | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| JEANNE KRIEGER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| WALTER LEUTZ PHD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAMELA MCNAMARA | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ERIC SCHWARTZ | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS SHERIDAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| F DAVID WELLS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RALPH DUNHAM | |||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| BURT M PERLMUTTER MD | |||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| G NEIL HARPER | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| SUSANNA KIRKPATRICK | |||||||
| CFO/SENIOR VICE PRESIDENT | 40.00 | X | 156991 | 0 | 13836 | ||
| CATHLEEN WOODWARD | |||||||
| VICE PRESIDENT HUMAN RESOURCES | 40.00 | X | 137464 | 0 | 6254 | ||
| LINDA ROBILLARD | |||||||
| DIRECTOR OF RESIDENT HEALTH | 40.00 | 115100 | 0 | 18946 | X | ||
| DIANA ZAMPELL | |||||||
| DIRECTOR OF NURSING | 40.00 | 111363 | 0 | 4965 | X | ||
| KENNETH DEROECK | |||||||
| DIRECTOR OF FOOD SERVICES | 40.00 | 104703 | 0 | 18506 | X | ||
| LORRAINE KELLEY | |||||||
| DIRECTOR OF MARKETING | 40.00 | 100006 | 0 | 4945 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 989921 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 96114 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CACCAVARO CONSTRUCTION INC | |||||
| 67 SMITH PLACE UNIT 3 | CAMBRIDGE | MA | 02138 | CONTRACTOR | 1320707 |
| HERITAGE HEALTHCARE SERVICES INC | |||||
| 1009 RESERVIOR AVE | CRANSTON | RI | 029105134 | CLEANING SERVICES | 840255 |
| EM SNOW INC | |||||
| 971 MAIN STREET | WALTHAM | MA | 02451 | CONTRACTOR | 476025 |
| TREMBLAY BROTHERS INC | |||||
| 65 INDUSTRIAL WAY UNIT D | WILMINGTON | MA | 01887 | CONTRACTOR | 316299 |
| BRYANT PAINTERS | |||||
| 11 SURREY ROAD | WOBURN | MA | 01887 | CONTRACTOR | 285466 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| All Other Contributions | 108107 | AllOtherContributions |
| Total Contributions | 108107 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| RESIDENT REVENUE | 623000 | 19041062 | 18813534 | $227,528 |
| HEALTH CENTER REVENUE | 623000 | 2722597 | 2696486 | $26,111 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 21763659 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1081066 | TotalRevenueColumn |
| Exclusion | $1,081,066 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 17177 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 17177 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17177 | TotalRevenueColumn |
| Exclusion | $17,177 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2896730 | Securities |
| Other | 169044 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2671560 | Securities |
| Other | 233512 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 225170 | Securities |
| Other | -64468 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 160702 | TotalRevenueColumn |
| Exclusion | $160,702 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 86901 | GrossSalesOfInventory |
| Cost Of Goods Sold | 67690 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19211 | TotalRevenueColumn |
| Exclusion | $19,211 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| APPLICATION FEES | 623000 | 22000 | $22,000 |
| OTHER REVNUE | 623000 | 1716 | $1,716 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 23716 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23173638 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21510020 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,555,511 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6909 | Total |
| Program Services | 6909 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 577603 | Total |
| Management And General | 577603 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6618140 | Total |
| Program Services | 6033263 | ProgramServices |
| Management And General | 584877 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205803 | Total |
| Program Services | 172555 | ProgramServices |
| Management And General | 33248 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1101656 | Total |
| Program Services | 922566 | ProgramServices |
| Management And General | 179090 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 510357 | Total |
| Program Services | 435601 | ProgramServices |
| Management And General | 74756 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36944 | Total |
| Management And General | 36944 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74549 | Total |
| Management And General | 74549 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48264 | Total |
| Management And General | 48264 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 499833 | Total |
| Program Services | 408467 | ProgramServices |
| Management And General | 91366 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44004 | Total |
| Management And General | 44004 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 836770 | Total |
| Program Services | 489807 | ProgramServices |
| Management And General | 346963 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2222357 | Total |
| Program Services | 2222357 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21284 | Total |
| Program Services | 11784 | ProgramServices |
| Management And General | 9500 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 387936 | Total |
| Program Services | 387936 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3496475 | Total |
| Program Services | 3496475 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 359047 | Total |
| Management And General | 359047 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| FOOD | 1015891 | 1015891 |
| HOUSEKEEPING, LAUNDRY A | 903380 | 903380 |
| GROUNDS AND SECURITY CO | 787803 | 787803 |
| RESIDENT ACTIVITIES | 130185 | 130185 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 227099 | Total |
| Program Services | 227099 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20112289 | Total |
| Program Services | 17652078 | ProgramServices |
| Management And General | 2460211 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5738561 | BOY |
| EOY | 9482898 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 345037 | BOY |
| EOY | 243564 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29386 | BOY |
| EOY | 31350 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1319371 | BOY |
| EOY | 1431217 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 101859914 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 38143312 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61732508 | BOY |
| EOY | 63716602 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36924950 | BOY |
| EOY | 39649102 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106089813 | BOY |
| EOY | 114554733 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1208677 | BOY |
| EOY | 1300032 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83326931 | BOY |
| EOY | 84400517 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17000391 | BOY |
| EOY | 15877723 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1784700 | BOY |
| EOY | 3532500 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103320699 | BOY |
| EOY | 105110772 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2182928 | BOY |
| EOY | 8683343 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 586186 | BOY |
| EOY | 760618 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2769114 | BOY |
| EOY | 9443961 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106089813 | BOY |
| EOY | 114554733 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3061349 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 3613498 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 120500 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 53851 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 56834 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 78488 | CurrentTaxYearMinus1Year |
| Current Tax Year | 108107 | CurrentTaxYear |
| Total | 417780 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18406657 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 20235660 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20732837 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21622275 | CurrentTaxYearMinus1Year |
| Current Tax Year | 21850560 | CurrentTaxYear |
| Total | 102847989 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18527157 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 20289511 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20789671 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21700763 | CurrentTaxYearMinus1Year |
| Current Tax Year | 21958667 | CurrentTaxYear |
| Total | 103265769 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 103265769 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1195592 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 697107 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 548405 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 712071 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1098243 | CurrentTaxYear |
| Total | 4251418 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1195592 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 697107 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 548405 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 712071 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1098243 | CurrentTaxYear |
| Total | 4251418 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 20421 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 22216 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 26969 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27593 | CurrentTaxYearMinus1Year |
| Current Tax Year | 23716 | CurrentTaxYear |
| Total | 120915 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 19743170 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 21008834 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21365045 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22440427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 23080626 | CurrentTaxYear |
| Total | 107638102 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.95940 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95210 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.03950 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.03950 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grants Other Organizations | 1 | GrantsOtherOrganizations |
| Grants Other Organizations | $928 | GrantsOtherOrganizationsAmount |
| Total Lobbying Expenditures IIB | 928 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2974158 | OtherCostOrOtherBasis |
| Book Value | 2974158 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 71554633 | OtherCostOrOtherBasis |
| Depreciation | 29884259 | Depreciation |
| Book Value | 41670374 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3744512 | OtherCostOrOtherBasis |
| Depreciation | 2062862 | Depreciation |
| Book Value | 1681650 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23586611 | OtherCostOrOtherBasis |
| Depreciation | 6196191 | Depreciation |
| Book Value | 17390420 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 63716602 | TotalOfBookValueLandBuildings |
| Total Revenue | 23173638 | TotalRevenue |
| Total Expenses | 20112289 | TotalExpenses |
| Excess Or Deficit For Year | 3061349 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 3613498 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 3613498 | TotalAdjustments |
| Excess Or Deficit Per FS | 6674847 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 26919294 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3613498 | NetUnrealizedGainsInvestments |
| Other Revenues | 132158 | OtherRevenues |
| Revenue Not Rptd F990 | 3745656 | RevenueNotRptdF990 |
| Revenue Subtotal | 23173638 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 23173638 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20244447 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 132158 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 132158 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20112289 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20112289 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | RESIDENTS PAY FEES TO BROOKHAVEN PURSUANT TO ENTERING INTO A CONTINUING CARE CONTRACT. THESE FEES ARE RECORDED AS DEFERRED REVENUE FROM ADVANCE FEES AND ARE AMORTIZED TO INCOME USING THE STRAIGHT-LINE METHOD. THE NON-REFUNDABLE PORTION OF THE FEES (TEN PERCENT) IS AMORTIZED OVER THE ESTIMATED REMAINING LIFE EXPECTANCY OF THE RESIDENT. THE REFUNDABLE PORTION OF THE FEES (90 PERCENT) IS AMORTIZED OVER THE ESTIMATED LIFE OF THE BUILDING AT THE MOVE-IN DATE. THE ESTIMATED LIABILITY FOR REFUNDS OF ADVANCE FEES IS CALCULATED AS THE ENTRANCE FEE LESS ONE PERCENT OF THE ENTRANCE FEE PER MONTH OF ACTUAL OCCUPANCY AT BROOKHAVEN FOR THE FIRST TEN MONTHS OF OCCUPANCY. AFTER TEN MONTHS OF OCCUPANCY AT BROOKHAVEN, THE REFUND IS CALCULATED AND IS PAID TO THE RESIDENT AS FOLLOWS: (1) AN AMOUNT EQUAL TO THE ENTRANCE FEE LESS ONE PERCENT OF THE ENTRANCE FEE PER MONTH OF ACTUAL OCCUPANCY AT BROOKHAVEN SHALL BE PAID WITHIN 120 DAYS OF THE EFFECTIVE DATE OF TERMINATION; AND (2) THE BALANCE OF THE REFUND AMOUNT SHALL BE PAID ON THE DATE WHICH IS THIRTY DAYS AFTER BROOKHAVEN HAS EXECUTED A RESIDENCE AND CARE AGREEMENT WITH A NEW RESIDENT(S) AND SUCH RESIDENT(S) HAS OCCUPIED THE LIVING UNIT, OR ON THE DATE WHICH IS 120 DAYS AFTER THE EFFECTIVE DATE OF TERMINATION, WHICHEVER IS LATER. | |
| PART X: | 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 2009 TO 2011 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| GAIN/(LOSS) ON DISPOSAL 64,468. COST OF GOODS SOLD PRESENTED AGAINST GROSS SALES OF INVENTORY 67,690. | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| GAIN/(LOSS) ON DISPOSAL 64,468. COST OF GOODS SOLD PRESENTED AGAINST GROSS SALES OF INVENTORY 67,690. | PART XIII, LINE 2D - OTHER ADJUSTMENTS: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | EMPLOYEE SCHOLARSHIP GRANT | TypeOfGrant |
| Number Of Recipients | 5 | NumberOfRecipients |
| Amount Of Cash Grant | 6909 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | TO PROVIDE FINANCIAL ASSISTANCE TO EMPLOYEES WHO DESIRE TO FURTHER THEIR EDUCATION | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | EMPLOYEE SCHOLARSHIP FUND: | ReturnReference |
| Explanation | 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 $1,000 FOR PROGRAMS LEADING TO A COLLEGE DEGREE AND $500 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 VICE PRESIDENT HUMAN RESOURCES, 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES M FREEHLING | |||||||||||||
| 264294 | 0 | 0 | 0 | 0 | 0 | 9188 | 0 | 19474 | 0 | 292956 | 0 | 0 | 0 |
| SUSANNA KIRKPATRICK | |||||||||||||
| 156991 | 0 | 0 | 0 | 0 | 0 | 5634 | 0 | 8202 | 0 | 170827 | 0 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 043431814 | IssuerEIN |
| CUSIP Number | 57583RAGO | CUSIPNumber |
| Date Issued | 2005-03-23 | DateIssued |
| Issue Price | 23722973 | IssuePrice |
| Description Of Purpose | TO CONSTRUCT A SENIOR LIVING FACILITY AND REFINANCE OLD DEBT. | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 23722973 | TotalProceeds |
| Issuance Costs From Proceeds | 232145 | IssuanceCostsFromProceeds |
| Credit Enhancement | 412874 | CreditEnhancement |
| Year Of Subst Completion | 2005 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 TAKE 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. THE 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. | |
| FORM 990, PART VI, SECTION B, LINE 15 | BROOKAVEN'S EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES ENGAGED AN INDEPENDENT CONSULTANT TO DISCUSS CURRENT WAGE AND BENEFIT TRENDS. 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 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. THE PRESIDENT/CEO COMPLETED A PERFORMANCE EVALUATION FOR THE SR. VICE PRESIDENT/CFO AND VICE PRESIDENT, HUMAN RESOURCES. THE PRESIDENT/CEO SHARED THE RESULTS OF THE EVALUATIONS AND RECOMMENDED PAY ADJUSTMENT FOR THESE POSITIONS BASED ON SURVEY DATA WITH THE EXECUTIVE COMPENSATION COMMITTEE AND THE FULL BOARD OF TRUSTEES. THE MOST RECENT REVIEW AND APPROVAL BY THE INDEPENDENT PERSONS OCCURRED DURING FISCAL YEAR 2012. | |
| 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 XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 3,613,498. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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