THE GROVES IN LINCOLN INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- THE GROVES IN LINCOLN INC (EIN 26-0300778)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-06
- IRS object ID
- 201342189349300974
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-06T13:46:19-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042684828 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEELEY & DRISCOLL PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 PORTLAND STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02114 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260300778 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GROVES IN LINCOLN INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GROV | NameControl |
| Phone | 5082487344 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 MASONIC HOME ROAD | AddressLine1 |
| City | CHARLTON | City |
| State | MA | State |
| ZIP Code | 01507 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CPA | Name |
| Title | TREASURER AND EVP, ACCOUNTING | Title |
| Phone | 5082487344 | Phone |
| Date Signed | 2013-07-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ALAN GAROFALO | Name |
| PTIN | P00744592 | PTIN |
| Phone | 6177427788 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | PAMELA JONES | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 MASONIC HOME ROAD | AddressLine1 |
| City | CHARLTON | City |
| State | MA | State |
| ZIP Code | 01507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4510540 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MASONICHEALTHSYSTEM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | THE GROVES IN LINCOLN IS ORGANIZED FOR THE DEVELOPMENT AND OPERATION OF A THREE-STORY CONGREGATE CARE BUILDING WITH 100 APARTMENTS AND 38 TWO-STORY COTTAGES AND A THREE-STORY RENTAL APARTMENT BUILDING WITH 30 RENTAL APARTMENTS, 22 OF WHICH ARE TO BE MARKET RATE AND 8 OF WHICH ARE DESIGNATED TO BE AFFORDABLE HOUSING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 54 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 14799 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 7375 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2966813 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3838488 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 93265 | InvestmentIncomePriorYear |
| Investment Income Current Year | -218362 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 232730 | OtherRevenuePriorYear |
| Other Revenue Current Year | 661902 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3307607 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4289403 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1740645 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2062008 | 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 | 16056991 | OtherExpensePriorYear |
| Other Expenses Current Year | 17364030 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 17797636 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19426038 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -14490029 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -15136635 | RevenuesLessExpensesCY |
| Total Assets BOY | 122188149 | TotalAssetsBOY |
| Total Assets EOY | 88226294 | TotalAssetsEOY |
| Total Liabilities BOY | 145201834 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 156086114 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -23013685 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -67859820 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE GROVES IN LINCOLN IS LOCATED ON A 33-ACRE SITE IN LINCOLN, MASSACHUSETTS, 12 MILES WEST OF BOSTON, MASSACHUSETTS. THE GROVES IN LINCOLN IS ORGANIZED FOR THE DEVELOPMENT AND OPERATION OF A THREE-STORY CONGREGATE CARE BUILDING WITH 100 APARTMENTS AND 38 TWO-STORY COTTAGES AND A THREE-STORY RENTAL APARTMENT BUILDING WITH 30 RENTAL APARTMENTS, 22 OF WHICH ARE TO BE MARKET RATE AND 8 OF WHICH ARE DESIGNATED TO BE AFFORDABLE HOUSING. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 14340738 | Expense |
| Revenue | 4500390 | Revenue |
| Description | TO PROVIDE, OPERATE, MANAGE AND/OR ARRANGE FOR THE PROVISION OF HOUSING FACILITIES AND RELATED SERVICES FOR ELDERLY FREEMASONS OF EVERY RACE, COLOR AND RELIGION, AND THEIR WIDOWS AND FAMILY MEMBERS, AS WELL AS MEMBERS OF THE COMMUNITY AT LARGE, INCLUDING CONTINUING CARE FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET SAID INDIVIDUALS' PHYSICAL, SOCIAL AND PSYCHOSOCIAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. | Description |
| Total Program Service Expense | 14340738 | 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 | 1 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 0 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 44 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 54 | 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 | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | 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 | 0 | 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 | PAMELA JONES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5084342412 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 MASONIC HOME ROAD | AddressLine1 |
| City | CHARLTON | City |
| State | MA | State |
| ZIP Code | 01507 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| ROGER W PAGEAU | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| RICHARD J STEWART | ||||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | |||
| RONALD E JACKSON | ||||||||
| CLERK | 1.00 | X | 0 | 0 | 0 | |||
| ROY J LEONE | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| EUGENE B NICHOLS | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| LAWRENCE J SMITH JR | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| MASON RUSSELL | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| SUSAN POWERS | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| HERB TAYLOR | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| THOMAS STARK | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| ROBERT JOLLY | ||||||||
| OFFICER | 1.00 | X | 0 | 0 | 0 | |||
| PAMELA JONES | ||||||||
| TREASURER / EVP OF ACCOUNT | 1.00 | 0 | 200773 | 26394 | 40.00 | X | ||
| DAVID C TURNER | ||||||||
| MHS PRESIDENT & CEO | 1.00 | 0 | 296678 | 24195 | 40.00 | X | ||
| TOBY SHEA | ||||||||
| CFO | 1.00 | 0 | 255350 | 27128 | 40.00 | X | ||
| ROBERT FALLON | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 140295 | 0 | 32595 | X | |||
| MARA KLEIN-COLLINS | ||||||||
| DIRECTOR OF SALES | 40.00 | 107147 | 0 | 11353 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 247442 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 752801 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 121665 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | 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 |
|---|---|---|---|---|---|
| MARTINO AND BINZER | |||||
| 270 FARMINGTON AVE | FARMINGTON | CT | 06032 | ADVERTISING | 713319 |
| MURTHA CULLINA LLC | |||||
| 99 HIGH STREET | BOSTON | MA | 02110 | LEGAL | 407581 |
| RBC CAPITAL MARKETS | |||||
| 130 NORTH 18TH STREET | PHILADELPHIA | PA | 19103 | BOND RESTRUCTURING CONSULTING | 300000 |
| NIXON PEABODY | |||||
| 100 SUMMER STREET | BOSTON | MA | 02110 | LEGAL | 142160 |
| DELPHI CONSTRUCTION | |||||
| 130 OVERLAND ROAD | WALTHAM | MA | 02451 | CONSTRUCTION | 115294 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 7375 | AllOtherContributions |
| Total Contributions | 7375 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| NET PATIENT RESIDENT R | 623000 | 3755044 | 3755044 |
| ENTRANCE FEE REVENUE | 623990 | 83444 | 83444 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3838488 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2775 | TotalRevenueColumn |
| Exclusion | $2,775 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 221137 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -221137 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -221137 | TotalRevenueColumn |
| Exclusion | -$221,137 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | 438232 | 438232 |
| MEALS REVENUE | 722210 | 131170 | 131170 |
| VOICE, VIDEO & DATA | 900099 | 92500 | 92500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 661902 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4289403 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4500390 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$218,362 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1693280 | Total |
| Program Services | 863772 | ProgramServices |
| Management And General | 829508 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242535 | Total |
| Program Services | 123699 | ProgramServices |
| Management And General | 118836 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 126193 | Total |
| Program Services | 64362 | ProgramServices |
| Management And General | 61831 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264450 | Total |
| Management And General | 264450 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1166721 | Total |
| Management And General | 1166721 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33000 | Total |
| Management And General | 33000 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9086 | Total |
| Program Services | 8177 | ProgramServices |
| Management And General | 909 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 334160 | Total |
| Management And General | 334160 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 548069 | Total |
| Management And General | 548069 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1350136 | Total |
| Program Services | 1215122 | ProgramServices |
| Management And General | 135014 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25796 | Total |
| Management And General | 25796 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7170513 | Total |
| Program Services | 6453462 | ProgramServices |
| Management And General | 717051 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5336726 | Total |
| Program Services | 4803053 | ProgramServices |
| Management And General | 533673 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111972 | Total |
| Program Services | 100775 | ProgramServices |
| Management And General | 11197 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DEPARTMENTAL SUPPLIES & | 448955 | 177106 | 271849 |
| EQUIPMENT RENTAL AND MA | 313978 | 299485 | 14493 |
| SUPPLIES | 192828 | 179849 | 12979 |
| TELEPHONE | 57640 | 51876 | 5764 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19426038 | Total |
| Program Services | 14340738 | ProgramServices |
| Management And General | 5085300 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141762 | BOY |
| EOY | 237397 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 977320 | BOY |
| EOY | 619026 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 85994120 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11201703 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 105359371 | BOY |
| EOY | 74792417 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10367672 | BOY |
| EOY | 10654411 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5342024 | BOY |
| EOY | 1923043 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122188149 | BOY |
| EOY | 88226294 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1132254 | BOY |
| EOY | 942647 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87743259 | BOY |
| EOY | 87771050 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1455355 | BOY |
| EOY | 1156452 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 127415 | BOY |
| EOY | 88994 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54743551 | BOY |
| EOY | 66126971 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145201834 | BOY |
| EOY | 156086114 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -23013685 | BOY |
| EOY | -67867195 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7375 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -23013685 | BOY |
| EOY | -67859820 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122188149 | BOY |
| EOY | 88226294 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -15136635 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 88292 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -29797792 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| 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 Minus2 Years | 8700 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 14799 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7375 | CurrentTaxYear |
| Total | 30874 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 701026 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2966813 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3838488 | CurrentTaxYear |
| Total | 7506327 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 709726 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2981612 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3845863 | CurrentTaxYear |
| Total | 7537201 | 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 | 7537201 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 685747 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 223554 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2775 | CurrentTaxYear |
| Total | 912076 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 685747 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 223554 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2775 | CurrentTaxYear |
| Total | 912076 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 37481 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 232730 | CurrentTaxYearMinus1Year |
| Current Tax Year | 661902 | CurrentTaxYear |
| Total | 932113 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 1432954 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3437896 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4510540 | CurrentTaxYear |
| Total | 9381390 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | X | First5Years509 |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 762110 | OtherCostOrOtherBasis |
| Book Value | 762110 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 73490774 | OtherCostOrOtherBasis |
| Depreciation | 9817086 | Depreciation |
| Book Value | 63673688 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 282310 | OtherCostOrOtherBasis |
| Depreciation | 31838 | Depreciation |
| Book Value | 250472 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2961279 | OtherCostOrOtherBasis |
| Depreciation | 792612 | Depreciation |
| Book Value | 2168667 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8497647 | OtherCostOrOtherBasis |
| Depreciation | 560167 | Depreciation |
| Book Value | 7937480 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 74792417 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| FIXED INCOME SECURITIES | 5232464 | F |
| CASH AND EQUIVALENTS | 5421947 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 10654411 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO AFFILIATE | $16,266,904 |
| DUE TO RELATED PARTY | $3,969,500 |
| NON-REFUNDABLE ENTRANCE FEES | $7,658,537 |
| REFUNDABLE ENTRANCE FEES | $38,232,030 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 66126971 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4377695 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 88292 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 88292 | RevenueNotRptdF990 |
| Revenue Subtotal | 4289403 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4289403 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 49223830 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 29797792 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 29797792 | ExpensesNotRptdF990 |
| Expenses Subtotal | 19426038 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 19426038 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | PROSPECTIVE FUTURE RESIDENTS OF THE CONTINUING CARE RETIREMENT COMMUNITY PAY A DEPOSIT ON THE ENTRANCE FEE AT THE TIME OF APPLICATION. THE BALANCE OF THE ENTRANCE FEE IS DUE PRIOR TO, AND AS A CONDITION OF, OCCUPANCY OF A RESIDENT UNIT. PRIOR TO OCCUPANCY, THESE FEES ARE REFUNDABLE TO THE APPLICANT UPON TERMINATION OF THE APPLICATION FOR RESIDENCY. | |
| PART X, LINE 2: | IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| LOSS ON IMPAIRMENT 29,797,792. | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | 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 (4 entries)
| TitleTitle | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PAMELA JONES | ||||||||||||||
| TREASURER / EVP OF ACCOUNT | 0 | 200157 | 0 | 0 | 0 | 616 | 0 | 10071 | 0 | 16323 | 0 | 227167 | 0 | 0 |
| DAVID C TURNER | ||||||||||||||
| MHS PRESIDENT & CEO | 0 | 295710 | 0 | 0 | 0 | 968 | 0 | 9550 | 0 | 14645 | 0 | 320873 | 0 | 0 |
| TOBY SHEA | ||||||||||||||
| CFO | 0 | 254809 | 0 | 0 | 0 | 541 | 0 | 9654 | 0 | 17474 | 0 | 282478 | 0 | 0 |
| ROBERT FALLON | ||||||||||||||
| EXECUTIVE DIRECTOR | 139057 | 0 | 0 | 0 | 1238 | 0 | 18930 | 0 | 13665 | 0 | 172890 | 0 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
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 | 57563TAE5 | CUSIPNumber |
| Date Issued | 2009-11-24 | DateIssued |
| Issue Price | 117265000 | IssuePrice |
| Description Of Purpose | TO FINANCE THE COSTS OF CONSTRUCTING AND EQUIPPING THE FACILITY. | 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) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 28835000 | AmountRetired |
| Total Proceeds | 118055744 | TotalProceeds |
| Amount In Reserve Fund | 7807219 | AmountInReserveFund |
| Capitalized Interest | 10115263 | CapitalizedInterest |
| Issuance Costs From Proceeds | 3682859 | IssuanceCostsFromProceeds |
| Capital Expenditures | 95010374 | CapitalExpenditures |
| Amount Unspent | 1440029 | AmountUnspent |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 0 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 1 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| 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 |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION'S MANAGEMENT DUTIES ARE HANDLED BY ONE OF IT'S RELATED ENTITIES, THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. (MHS) IS THE MAJORITY MEMBER (80%) OF THE ORGANIZATION AND NEW ENGLAND DEACONESS ASSOCIATION - ABUNDANT LIFE COMMUNITIES, INC. (DALC) IS THE MINORITY MEMBER (20%) OF THE ORGANIZATION. THERE ARE NO CLASSES OF DIRECTORS. THE SIZE OF THE BOARD OF DIRECTORS IS SET AT TEN (10) PERSONS WITH MHS HAVING THE RIGHT TO APPOINT UP TO EIGHT (8) PERSONS AND DALC HAVING THE RIGHT TO APPOINT TWO (2) PERSONS. THE SIZE OF THE BOARD OF DIRECTORS SHALL NOT BE EXPANDED OR CONTRACTED, AND THE COMPOSITION OF THE BOARD WITH RESPECT TO THE NUMBER OF MHS REPRESENTATIVES AND DALC REPRESENTATIVES SHALL NOT BE CHANGED WITHOUT THE CONSENT OF BOTH MHS AND DALC. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. (MHS) IS THE MAJORITY MEMBER (80%) OF THE ORGANIZATION AND NEW ENGLAND DEACONESS ASSOCIATION - ABUNDANT LIFE COMMUNITIES, INC. (DALC) IS THE MINORITY MEMBER (20%) OF THE ORGANIZATION. THERE ARE NO CLASSES OF DIRECTORS. THE SIZE OF THE BOARD OF DIRECTORS IS SET AT TEN (10) PERSONS WITH MHS HAVING THE RIGHT TO APPOINT UP TO EIGHT (8) PERSONS AND DALC HAVING THE RIGHT TO APPOINT TWO (2) PERSONS. THE SIZE OF THE BOARD OF DIRECTORS SHALL NOT BE EXPANDED OR CONTRACTED, AND THE COMPOSITION OF THE BOARD WITH RESPECT TO THE NUMBER OF MHS REPRESENTATIVES AND DALC REPRESENTATIVES SHALL NOT BE CHANGED WITHOUT THE CONSENT OF BOTH MHS AND DALC. | |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. (MHS) IS THE MAJORITY MEMBER (80%) OF THE ORGANIZATION AND NEW ENGLAND DEACONESS ASSOCIATION - ABUNDANT LIFE COMMUNITIES, INC. (DALC) IS THE MINORITY MEMBER (20%) OF THE ORGANIZATION. THERE ARE NO CLASSES OF DIRECTORS. THE SIZE OF THE BOARD OF DIRECTORS IS SET AT TEN (10) PERSONS WITH MHS HAVING THE RIGHT TO APPOINT UP TO EIGHT (8) PERSONS AND DALC HAVING THE RIGHT TO APPOINT TWO (2) PERSONS. THE SIZE OF THE BOARD OF DIRECTORS SHALL NOT BE EXPANDED OR CONTRACTED, AND THE COMPOSITION OF THE BOARD WITH RESPECT TO THE NUMBER OF MHS REPRESENTATIVES AND DALC REPRESENTATIVES SHALL NOT BE CHANGED WITHOUT THE CONSENT OF BOTH MHS AND DALC. | |
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT WORKS WITH THE ORGANIZATION'S EXTERNAL AUDITORS TO PREPARE THE FINANCIAL INFORMATION AND COMPILE THE DISCLOSURES REQUIRED OF THE FORM 990. UPON ITS COMPLETION, SENIOR MANAGEMENT PROVIDES A DRAFT OF THE FORM 990 TO THE BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY VIA ANNUAL EXECUTION OF THE CONFLICT OF INTEREST POLICY. THIS CONFLICTS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT REPLACE, ANY APPLICABLE STATE LAWS GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THIS CONFLICTS POLICY HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS OF MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. (MHS) THIS CONFLICTS POLICY SHALL APPLY WITH EQUAL FORCE TO ALL CORPORATIONS RELATED TO, OR AFFILIATED WITH, MHS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION MAINTAINS A PERSONNEL COMMITTEE TO ANNUALLY REVIEW THE PERFORMANCE AND COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES. THE PERSONNEL COMMITTEE DETERMINES THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES ANNUALLY BASED ON COMPARABLE INDUSTRY DATA AND THROUGH A CONSULTATION AGREEMENT WITH TOWERS PERRIN, A NATIONAL HUMAN RESOURCES CONSULTANT. THE DETERMINATION OF COMPENSATION IS SUBSTANTIATED IN THE ORGANIZATION'S MINUTES OF THE PERSONNEL COMMITTEE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR. | |
| FORM 990, PART XI, LINE 9: | LOSS ON IMPAIRMENT -29,797,792. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 043515688 | MANAGEMENT AND SUPPORT | MA | 501(C)(3) | 501(C)(3) | N/A | 0 |
| OVERLOOK VISITING NURSES ASSOCIATION INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 043515687 | HOME HEALTHCARE | MA | 501(C)(3) | 501(C)(3) | N/A | 0 |
| OVERLOOK COMMUNITIES INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 043515686 | RESIDENTIAL AND ASSISTED LIVING | MA | 501(C)(3) | 501(C)(3) | N/A | 0 |
| OVERLOOK MASONIC HEALTH CENTER INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 222843194 | SKILLED NURSING FACILITY | MA | 501(C)(3) | 501(C)(3) | N/A | 0 |
| OVERLOOK HEALTH CENTER AT NORTHAMPTON INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 270451701 | SKILLED NURSING FACILITY | MA | 501(C)(3) | 501(C)(3) | 0 | |
| THE APARTMENTS AT THE GROVES INC | ||||||||||
| 88 MASONIC HOME ROAD | CHARLTON | MA | 01507 | 260300696 | SENIOR LIVING | MA | 501(C)(3) | 501(C)(3) | 0 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OVERLOOK CATERING INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 MASONIC HOME ROAD | AddressLine1 |
| City | CHARLTON | City |
| State | MA | State |
| ZIP Code | 01507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271472010 | EIN |
| Primary Activity | CATERING SERVICES | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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