2013-02-12T13:24:36-06:00 2012-09-30 410746749 CLIFTONLARSONALLEN LLP 610 WEST GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2011-10-01 042853296 SYMMES LIFE CARE INC SYMM 7813720139 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 JAMES M FREEHLING CEO 7813720139 2013-02-08 1 BERNADETTE O'TOOLE CPA P00229258 2156433900 2011 2016-02-25 16:41:14Z BROOKHAVEN AT LEXINGTON JAMES FREEHLING 1010 WALTHAM STREET SUITE 600 LEXINGTON MA 024218052 26146400 0 X WWW.BROOKHAVENATLEXINGTON.ORG X 1984 MA TO PROVIDE HOUSING AND HEALTHCARE SERVICES FOR THE ELDERLY. 18 17 260 50 0 0 78738 108107 21526870 21763659 677820 1241768 193067 60104 22476495 23173638 0 6909 0 0 8691244 9013559 0 0 0 10511397 11091821 19202641 20112289 3273854 3061349 106089813 114554733 103320699 105110772 2769114 9443961 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. 0 0 14007429 0 17843854 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. 442282 0 945531 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. 3202367 0 2720635 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. 17652078 1 1 0 0 0 0 0 0 1 0 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 0 1 47 0 1 260 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 DIRECTOR OF FINANCE 7813720139 1010 WALTHAM STREET NO600 LEXINGTON MA 024218052 JAMES M FREEHLING 40.00 X X 264294 0 28662 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 X 0 0 0 JEANNE KRIEGER 1.00 X 0 0 0 WALTER LEUTZ PHD 1.00 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 0 0 0 RALPH DUNHAM 1.00 X 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 156991 0 13836 CATHLEEN WOODWARD 40.00 X 137464 0 6254 LINDA ROBILLARD 40.00 X 115100 0 18946 DIANA ZAMPELL 40.00 X 111363 0 4965 KENNETH DEROECK 40.00 X 104703 0 18506 LORRAINE KELLEY 40.00 X 100006 0 4945 989921 0 96114 7 0 1 0 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 10 108107 108107 RESIDENT REVENUE 623000 19041062 18813534 227528 HEALTH CENTER REVENUE 623000 2722597 2696486 26111 21763659 1081066 1081066 17177 0 17177 17177 17177 2896730 169044 2671560 233512 225170 -64468 160702 160702 86901 67690 19211 19211 APPLICATION FEES 623000 22000 22000 OTHER REVNUE 623000 1716 1716 23716 23173638 21510020 0 1555511 6909 6909 577603 577603 6618140 6033263 584877 205803 172555 33248 1101656 922566 179090 510357 435601 74756 36944 36944 74549 74549 48264 48264 499833 408467 91366 44004 44004 836770 489807 346963 2222357 2222357 21284 11784 9500 387936 387936 3496475 3496475 359047 359047 FOOD 1015891 1015891 HOUSEKEEPING, LAUNDRY A 903380 903380 GROUNDS AND SECURITY CO 787803 787803 RESIDENT ACTIVITIES 130185 130185 227099 227099 20112289 17652078 2460211 0 5738561 9482898 345037 243564 29386 31350 1319371 1431217 101859914 38143312 61732508 63716602 36924950 39649102 106089813 114554733 1208677 1300032 83326931 84400517 17000391 15877723 1784700 3532500 103320699 105110772 X 2182928 8683343 586186 760618 2769114 9443961 106089813 114554733 X 3061349 3613498 X X 0 1 1 X 0 X 120500 53851 56834 78488 108107 417780 18406657 20235660 20732837 21622275 21850560 102847989 18527157 20289511 20789671 21700763 21958667 103265769 0 0 0 103265769 1195592 697107 548405 712071 1098243 4251418 1195592 697107 548405 712071 1098243 4251418 20421 22216 26969 27593 23716 120915 19743170 21008834 21365045 22440427 23080626 107638102 0.95940 0.95210 0.03950 0.03950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 928 928 0 0 1 2974158 2974158 71554633 29884259 41670374 3744512 2062862 1681650 23586611 6196191 17390420 63716602 23173638 20112289 3061349 3613498 3613498 6674847 26919294 3613498 132158 3745656 23173638 0 23173638 20244447 132158 132158 20112289 0 20112289 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. 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: GAIN/(LOSS) ON DISPOSAL 64,468. COST OF GOODS SOLD PRESENTED AGAINST GROSS SALES OF INVENTORY 67,690. 0 EMPLOYEE SCHOLARSHIP GRANT 5 6909 0 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 $1,000 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. X X X X X 0 1 0 0 0 0 0 0 0 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 MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RAGO 2005-03-23 23722973 TO CONSTRUCT A SENIOR LIVING FACILITY AND REFINANCE OLD DEBT. 0 0 0 23722973 232145 412874 2005 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 3,613,498. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.