2013-11-14T20:16:37-06:00 2012-12-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2012-01-01 222873792 HOSPICE OF THE NORTH SHORE INC HOSP 9787747566 75 SYLVAN STREET B-102 DANVERS MA 01923 PHIL CIBELLI 2011-11-15 true Rachel Spurlock P00520729 5023263996 2012 2016-02-25 16:41:14Z DIANE STRINGER 75 SYLVAN STREET B-102 DANVERS MA 01923 46214880 false X WWW.HNS.ORG X 1988 MA HOSPICE OF THE NORTH SHORE, INC. (HNS) ENRICHES QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION AND CONSULTATION FOR THOSE AFFECTED BY LIFE LIMITING ILLNESS, DEATH AND LOSS. 17 16 438 420 0 0 1981341 1885358 34268968 37242118 321684 824738 -52426 -31504 36519567 39920710 0 0 0 0 21218899 21729655 0 0 490730 14627916 15284639 35846815 37014294 672752 2906416 33936358 37094411 6101458 5896287 27834900 31198124 HOSPICE OF THE NORTH SHORE, INC. (HNS) ENRICHES QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION AND CONSULTATION FOR THOSE AFFECTED BY LIFE LIMITING ILLNESS, DEATH AND LOSS. false false 30751118 37242118 FOR MORE THAN 30 YEARS, HOSPICE OF THE NORTH SHORE, INC. (HNS) HAS PROVIDED HOSPICE AND PALLIATIVE CARE FOR COUNTLESS TERMINALLY ILL PATIENTS AND FAMILIES THROUGHOUT THE NORTH SHORE AND GREATER BOSTON AREA. AS THE MOST COMPREHENSIVE NOT-FOR-PROFIT HOSPICE PROVIDER IN MASSACHUSETTS, WE'RE DEDICATED TO ENRICHING QUALITY OF LIFE BY PROVIDING EXPERT CARE, SUPPORT, EDUCATION, AND CONSULTATION FOR THOSE AFFECTED BY LIFE-LIMITING ILLNESS, DEATH, AND LOSS. 30751118 true true false true false false false false false true false false false true true true false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false true 138 0 true 438 true false false false false false true true false false false false X 17 16 false false false false false false false true true false false true true true true true true true true false MA X PHIL CIBELLI 9787747566 75 SYLVAN STREET B-102 DANVERS MA 01923 CHUCK BADAVAS 1.00 X X 0 0 0 DIANE STRINGER 40.00 X X 531242 0 14867 NANCY PALMER 1.00 X X 0 0 0 PETER SHERWOOD 1.00 X X 0 0 0 THOMAS FORD 1.00 X X 0 0 0 ALLEN SMITH MD 1.00 X 0 0 0 CHARLES ADAMS 1.00 X 0 0 0 CHRISTINA MCCANN 1.00 X 0 0 0 GWEN COCHRAN HADDEN 1.00 X 0 0 0 JAMES DUNNE 1.00 X 0 0 0 JUDY JACOBI 1.00 X 0 0 0 KEVIN SMITH 1.00 X 0 0 0 LISA STERN TAYLOR 1.00 X 0 0 0 PAMELA LAWRENCE 1.00 X 0 0 0 REGINA VILLA 1.00 X 0 0 0 SHELDON ARONSON 1.00 X 0 0 0 TIMOTHY LIESCHING MD 1.00 X 0 0 0 PHIL CIBELLI 40.00 X 131745 0 13564 JUDITH CRANNEY 40.00 X 200005 0 26048 STEPHANIE PATEL 40.00 X 285684 0 29164 ALYSSA LUDDY 40.00 X 155825 0 5001 CARMELINA PROCACCINI 40.00 X 160954 0 15684 NANCY OTOVIC 32.00 X 128365 0 4434 PHILLIP L ROBERTS 40.00 X 111496 0 20383 ROBERT WARREN 40.00 X 183975 0 15333 1889291 0 144478 10 false true false HARBORSIDE REHABILITATION LP P O BOX 200528 HOUSTON TX 772160528 STAFF CONTRACTING SERVICES 342766 BROOKWOOD SYLVAN LLC 72 CHERRY HILL DR BEVERLY MA 01915 LESSOR 323089 NEWTON WELLESLEY EXECUTIVE OFFICE PARK 75 3RD AVE FL 3 WALTHAM MA 02451 LESSOR 152145 WINDHAVEN INVESTMENT MANAGEMENT 1 INTERNATIONAL PL 33 BOSTON MA 02110 INVESTMENT MANAGER 103936 4 616729 1268629 1885358 NET PATIENT SERVICE REVENUE 621610 37201600 37201600 BEREAVEMENT REVENUE 621610 40518 40518 0 0 0 0 0 0 0 37242118 313504 313504 0 0 0 0 0 6677588 6166354 511234 0 511234 511234 69212 616729 122016 -52804 -52804 27100 5800 21300 21300 0 0 0 0 0 0 0 0 0 39920710 37242118 0 793234 0 0 0 0 1232318 540900 691418 0 16744950 14440616 1986426 317908 546021 446415 83218 16388 1952821 1644372 273784 34665 1253545 1050117 182310 21118 0 0 0 0 22944 0 22944 0 51000 0 51000 0 0 0 0 0 0 0 103936 0 103936 0 723229 492023 228175 3031 96951 0 96951 0 729746 361919 356717 11110 319748 33543 270273 15932 0 0 0 0 926656 399661 526995 647909 616978 27579 3352 0 0 0 0 87523 46784 38647 2092 30051 30051 0 0 0 1035514 355764 679750 124927 86291 38636 0 ROOM & BOARD EXPENSE 5190092 5190092 0 0 PROGRAM SUPPLIES 3740323 3740323 0 0 INPATIENT 919470 919470 0 0 BAD DEBT 230034 230034 0 304586 125765 113687 65134 37014294 30751118 5772446 490730 0 600 600 5064286 5813542 202650 112935 4133842 5009168 0 0 0 0 302896 660352 16531717 5156593 12054803 11375124 10602383 12750329 0 0 0 0 208571 174285 1366327 1198076 33936358 37094411 4281104 4908493 0 332053 1296976 0 0 25016 0 498362 655741 6101458 5896287 X 27630968 31111447 203932 86677 27834900 31198124 33936358 37094411 2906416 456808 0 X false true X true false X 1584757 2933359 2340578 1981341 1864058 10704093 22599255 22484971 26319630 34268968 37242118 142914942 0 0 0 24184012 25418330 28660208 36250309 39106176 153619035 36000 55600 5000 31488 31517 159605 0 0 0 0 0 0 36000 55600 5000 31488 31517 159605 153459430 475933 260287 266944 270905 313504 1587573 0 475933 260287 266944 270905 313504 1587573 0 616180 529707 557800 68702 96312 1868701 25276125 26208324 29484952 36589916 39515992 157075309 0.97700 0.96530 0.01010 0.01290 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 616180, COLUMN B - 529707, COLUMN C - 557800, COLUMN D - 68702, COLUMN E - 96312, COLUMN F - 1868701;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2319 2319 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 IN 2012, HOSPICE OF THE NORTH SHORE PAID $27,504 TO HOSPICE ACTION NETWORK FOR MEMBERSHIP DUES. OF THIS AMOUNT 8.43% WERE USED FOR SPECIFIC LOBBYING PURPOSES DEFINED AS UNALLOWABLE EXPENSES. 1705415 1705415 9441414 1375772 8065642 273988 160112 113876 5110900 3620709 1490191 0 11375124 0 OTHER CURRENT LIABILITIES 25867 ANNUITIES PAYABLE 11020 DEFERRED RENT 118854 DUE TO THIRD PARTY PAYORS 500000 655741 X FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. REGATTA 327134 257922 69212 4000 8409 4825 16256 18797 16925 WALK 254827 254827 0 1723 300 2819 34766 1 103980 103980 0 100 2848 1000 9248 685941 616729 69212 5723 8409 5225 21923 19797 60939 122016 -52804 27100 4000 1800 true 1 27100 4000 0 0 1800 5800 21300 MA true false true false 0 1 PHIL CIBELLI 75 SYLVN STREET B-102 DANVERS MA 01923 false ELIZABETH MACOMBER 0 OVERSIGHT OF RAFFLE X false X true true X X X X X false true false false false false false true false DIANE STRINGER 266408 0 66250 0 198584 0 9800 0 5067 0 546109 0 0 0 STEPHANIE PATEL 246928 0 36887 0 1869 0 23975 0 5189 0 314848 0 0 0 JUDITH CRANNEY 170037 0 29700 0 268 0 17127 0 8921 0 226053 0 0 0 CARMELINA PROCACCINI 138596 0 21450 0 908 0 6763 0 8921 0 176638 0 0 0 ALYSSA LUDDY 155771 0 0 0 54 0 0 0 5001 0 160826 0 0 0 ROBERT WARREN 183915 0 0 0 60 0 0 0 15333 0 199308 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE CORPORATION MAKES A PAYMENT TO DIANE T. STRINGER EQUAL TO ALL OF THE STATE AND FEDERAL INCOME AND EMPLOYMENT TAXES THAT ARE LEVIED AGAINST HER FOR THE PREMIUM PAYMENTS MADE FOR THE SUPPLEMENTAL EMPLOYEE RETIREMENT PAYMENT AND THE TAX PAYMENT ITSELF, SUCH THAT AFTER PAYMENT OF THE TAX PAYMENT, THE ANNUAL PREMIUM PAYMENTS WILL HAVE NO TAX CONSEQUENCES TO THE EMPLOYEE. THE AMOUNT THAT WAS PROVIDED TO DIANE T. STRINGER IN 2012 WAS $80,230. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b DIANE STRINGER, CEO, RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, TOTAL $195,506. THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN AN UNQUALIFIED DEFERRED COMPENSATION PLAN UNDER INTERNAL REVENUE CODE SECTION 457(B). STEPHANIE PATEL - $14,175 JUDITH CRANNEY - $9,681 CARMELINA PROCACCINI - $3,963 Non-fixed payments Schedule J, Part I, Line 7 THE PERFORMANCE BONUS FOR THE CEO IS BASED ON THE INDEPENDENT BOARD'S DISCRETION WITH A TARGET OF 25% OF THE BASE SALARY. AT THE BOARD'S DISCRETION A BONUS CAN BE PAID OUT HIGHER THAN THE TARGET BASED ON THE CEO'S PERFORMANCE. THE PERFORMANCE BONUS FOR THE OTHER OFFICERS (EXECUTIVES AND VICE PRESIDENTS) IS BASED ON A TARGET OF 15% OF THE BASE SALARY. THE CEO PRESENTS THE PERCENTAGE PAYOUT TO THE EXECUTIVE COMMITTEE FOR APPROVAL. THE BONUS PAYOUT CAN BE HIGHER THAN THE PERCENTAGE BASED ON THE EXECUTIVE'S PERFORMANCE. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a IN ADDITION TO ANY STANDING COMMITTEES, THE BOARD MAY FROM TIME TO TIME ESTABLISH ONE OR MORE COMMITTEES, MAY DETERMINE THE PURPOSES AND AUTHORITY OF ANY SUCH COMMITTEE AND SHALL DESIGNATE A CHAIR FOR EACH COMMITTEE UNLESS OTHERWISE PROVIDED FOR IN THESE BYLAWS. THE BOARD MAY APPOINT ANY MEMBER OF ANY COMMITTEE WHOSE APPOINTMENT IS NOT OTHERWISE PROVIDED FOR IN THESE BYLAWS OR MAY DETERMINE THE MANNER IN WHICH MEMBERS OF COMMITTEES ARE TO BE APPOINTED. COMMITTEES MAY CONSIST OF INDIVIDUALS WHO HAVE NO AFFILIATION WITH THE CORPORATION AS WELL AS DIRECTORS AND MEMBERS. THE BOARD MAY DELEGATE TO ANY COMMITTEE OR COMMITTEES THAT CONSIST SOLELY OF DIRECTORS ANY OR ALL OF THE POWERS OF THE BOARD, EXCEPT THOSE WHICH BY LAW, BY THE ARTICLES OF ORGANIZATION OR BY THESE BYLAWS THEY ARE PROHIBITED FROM DELEGATING. IN NO EVENT SHALL THE FOLLOWING POWERS BE DELEGATED BY THE BOARD OF DIRECTORS TO ANY COMMITTEE ESTABLISHED BY IT: A. THE POWER TO CHANGE THE PRINCIPAL OFFICE OF THE CORPORATION. B. THE POWER TO AMEND THESE BYLAWS. C. THE POWER TO ELECT OFFICERS REQUIRED BY LAW, THE ARTICLES OF ORGANIZATION, OR THESE BYLAWS TO BE ELECTED BY THE DIRECTORS AND THE POWER TO FILL VACANCIES IN ANY SUCH OFFICES. D. THE POWER TO CHANGE THE NUMBER OF MEMBERS CONSTITUTING THE BOARD OF DIRECTORS AND THE POWER TO FILL VACANCIES IN THE BOARD OF DIRECTORS. E. THE POWER TO REMOVE OFFICERS FROM OFFICE OR DIRECTORS FROM THE BOARD OF DIRECTORS. F. THE POWER TO AUTHORIZE A MERGER OF THE CORPORATION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b A COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. ADDITIONALLY, THE EXECUTIVE COMMITTEE, A SUBCOMMITTEE OF THE BOARD, REVIEWS THE 990 PRIOR TO FILING. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS. EACH MEMBER OF THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, OFFICERS AND KEY EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST AND RELATIONSHIP DISCLOSURE STATEMENT COVERING THE NEXT FISCAL YEAR. THIS STATEMENT CERTIFIES THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY, WILL DISCLOSE ANY CONFLICT OF INTEREST IDENTIFIED, AND REFRAIN FROM VOTING AND FROM USING PERSONAL INFLUENCE RELATED TO THE CONFLICT OF INTEREST IDENTIFIED. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY TO ESTABLISH AND APPROVE THE COMPENSATION OF THE ORGANIZATION'S CEO BASED ON THE CEO'S PERFORMANCE AND COMPARATIVE DATA BENCHMARKS. COMPARATIVE DATA FROM AVAILABLE PUBLISHED SURVEYS AND IRS 990'S FOR COMPARABLE ORGANIZATIONS ARE USED AS BENCHMARKS. IN ADDITION, EVERY TWO YEARS A QUALIFIED COMPENSATION CONSULTANT IS RETAINED TO CONDUCT AN ANALYSIS AND COMPARATIVE MARKET ASSESSMENT OF EXECUTIVE COMPENSATION. THE LAST ANALYSIS IS DONE ANNUALLY. THE PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE CEO PRESENTS THE EXECUTIVE OPERATION TEAM'S PROPOSED ANNUAL MERIT INCREASES AND INCENTIVE PAYMENTS TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. AVAILABLE SOURCES OF MARKET SURVEYS AND COMPENSATION BENCHMARKS ARE ALSO REVIEWED AND CONSIDERED AS PART OF THE PROCESS. THE LAST ANALYSIS WAS DONE MARCH OF 2012. THE PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO THE INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.