2012-08-14T13:59:13-05:00 2011-09-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2010-10-01 042104298 HEBREW REHABILITATION CENTER HEBR 6173638000 1200 CENTRE STREET BOSTON MA 02131 JAMES D HART 2012-07-26 3176817000 2010 2016-02-24 21:20:13Z Len Fishman 1200 CENTRE ST BOSTON MA 02131 120157562 false X www.hebrewseniorlife.org X 1953 MA TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE 6 3 1943 60 1267789 -30531 8598111 9652706 102644131 109662034 663355 747061 1688047 95761 113593644 120157562 0 0 0 0 85124560 89572779 0 0 0 40147695 40502601 125272255 130075380 -11678611 -9917818 44817605 47989915 74679030 88521966 -29861425 -40532051 X TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. THESE SERVICES ARE PROVIDED TO A POPULATION RECEIVING MEDICARE AND/OR MEDICAID. MEDICARE AND MEDICAID ACCOUNT FOR 57% AND 16% OF REVENUES RECEIVED BY THE ORGANIZATION, RESPECTIVELY. false false 107867322 0 106353280 Hebrew Rehabilitation Center (HRC) in Roslindale is Hebrew SeniorLife's flagship health-care facility and is known nationally as a leading provider of geriatric health-care services. Licensed as a chronic care hospital, HRC's full-time staff of primary care geriatricians and nurse practitioners are some of the finest geriatrics specialists in the Greater Boston area. Most staff physicians also hold faculty appointments at Harvard Medical School. Long Term Care HRC provides 405 beds of long-term care in Boston and 220 long-term care beds at the Gloria Adelson Field Health Center at NewBridge on the Charles in Dedham for a total of 625 long-term care beds. Post-Acute Care The Medical Acute Care Unit at Hebrew Rehabilitation Center in Boston offers 46 beds for extended medical and rehabilitative care for seniors with complex medical conditions. The Recuperative Services Unit in Boston provides 50 beds for short-term, post-acute care in a skilled nursing setting. Outpatient Clinics Hebrew Rehabilitation Center's Outpatient Services is a Boston health clinic that offers a wide range of medical services for seniors including treatment for conditions such as hearing loss, memory disorders, osteoporosis, rehabilitation and wound care. Patients are treated by experts who understand the unique health needs of older adults. All of the health clinics within Outpatient Services offer the high-quality specialized care for Boston seniors. Adult Day Health HRC has over 15 years of experience caring for seniors in an adult daycare center setting. We provide a great day for seniors at two sites - HRC in Roslindale and Jewish Community Housing for the Elderly (JCHE) in Brighton. We serve elders of all backgrounds and faiths and provide bilingual services for Russian-speaking individuals at both sites. Nursing, social work, and therapeutic recreation professionals staff HRC's adult day health programs. Physical, occupational and speech therapists provide treatment as needed when prescribed by a physician. Program assistants provide personal care and help with all aspects of the daily routine. There is a minimum of one staff member to six participants. The staff work as an interdisciplinary team to make sure that the participants receive attention to all aspects of their lives. During the year ended September 30, 2010, Hebrew Rehabilitation Center served an average of 694 residents per day. 6785074 0 785055 The Institute for Aging Research seeks to transform the human experience of aging by ensuring a life of health, dignity and productivity into advanced age. Institute researchers conduct studies that discover the mechanisms of age-related disease and disability; lead to the prevention, treatment and cure of disease; advance the standard of care for older people; and inform public decision-making. The Institute is internationally known as a leader in medical and non-disease-related aging research. It has a $60 million grant portfolio, with more than 70 research grants and 18 full-time research investigators. Researchers at the Institute conduct studies on the aging process and age-related conditions, including: Hip fractures - researchers are studying this growing public health problem, as well as preventive measures to reduce the incidence of hip fractures. Exercise - groundbreaking research at the Institute more than a decade ago established the benefits of weight training for even very old seniors. Falls - researchers are studying why many older people fall and whether muscle strengthening or biofeedback can help prevent this dangerous problem. Osteoporosis - researchers conduct ongoing studies that identify risk factors and develop new treatments, including drugs and other therapies. Alzheimer's disease and other dementias - researchers are investigating risk factors for cognitive decline and methods to ameliorate and manage the conditions. 2113165 0 1255910 116765561 true false false true false false false true false true false false false true false false true false false false false false false false false true true false false true true false false false false false false false false false true false false false false false true true true false false true 145 0 true 1943 true true true false false false false false false false false X 6 3 true false false false true true true true true false false true false false false true true false MA X JAMES D HART 6178638770 1200 CENTRE ST BOSTON MA 02131 X Thomas Alperin 0.5 X X 0 0 0 Howard Cohen 0.5 X X 0 0 0 Jay L Webber 0.5 X X 0 0 0 Len Fishman 10.0 X X 0 931222 17555 Lou Woolf 20.0 X X 0 437913 14977 JAMES D HART 20.0 X X 0 275766 10953 HAROLD G KOTLER 1.0 X 0 0 0 HARRIS BERMAN 1.0 X 0 0 0 BRUCE BULLEN 1.0 X 0 0 0 JAMES CARRIS 1.0 X 0 0 0 STEVEN FLIER MD 1.0 X 0 0 0 DAVID FRIEDMAN 1.0 X 0 0 0 PETER GORDON 1.0 X 0 0 0 ANDREW JAFFE 1.0 X 0 0 0 NEIL KRUG 1.0 X 0 0 0 CAROL LOBRON 1.0 X 0 0 0 HINDA MARCUS 1.0 X 0 0 0 JULIE ROSEN 1.0 X 0 0 0 GILDA SLIFKA 1.0 X 0 0 0 LEE SHULMAN 1.0 X 0 0 0 JUDITH SLOVIN 1.0 X 0 0 0 LYNNE L WOLF 1.0 X 0 0 0 Alessandra De Vaca 20.0 X 0 195635 18720 Michelle Rezendes 10.0 X 0 79462 13605 PATRICIA LEDDY 50.0 X 266111 0 10079 Lewis Lipsitz MD 50.0 X 300808 0 19971 Sharon K Inouye MD 50.0 X 302717 0 5741 Robert J Schreiber MD 50.0 X 313011 0 19978 Jerome Slate MD 50.0 X 234418 0 1678 Douglas P Kiel MD 50.0 X 210499 0 17639 1627564 1919998 150896 88 false true false Beth Israel Deaconess Med Ctr P O Box 3153 BOSTON MA 02241 MEDICAL SERVICES 383396 Ernst Young LLP P O Box 640382 PITTSBURGH PA 15264 AUDIT AND TAX 164100 McDermott Will Emory P O Box 6043 CHICAGO IL 60680 LEGAL 156516 6 8788788 863918 9652706 Patient service revenue 623000 106353280 106353280 Other Research grants and contracts 541700 785055 785055 All other program service revenue 900099 2523699 1255910 1267789 109662034 747061 747061 0 0 0 0 0 0 Other revenues 900099 95761 95761 95761 120157562 108490006 1267789 747061 0 0 0 0 0 0 72564733 68876046 3688687 2088350 1874662 213688 8656866 8067696 589170 6262830 5621993 640837 5748419 5748419 248045 128626 119419 137883 137883 0 0 4843 4843 0 325448 325448 644784 472884 171900 1422261 1276730 145531 0 9660477 9426930 233547 383909 363541 20368 0 0 354548 318269 36279 0 3807507 3417908 389599 671589 312078 359511 Supplies 1104253 1024028 80225 EQUIPMENT RENTAL & MAINT. 3504652 3412060 92592 MISCELLANEOUS 8164087 7847371 316716 Research 3012930 3012930 BAD DEBT EXPENSE 1306966 1306966 130075380 116765561 13309819 0 76003 2511546 735008 833598 18630731 19910698 983160 1012801 1894515 1633915 110039701 90530768 19786421 19508933 2388711 2348112 323056 230312 44817605 47989915 17478133 20600853 696521 688234 13419630 13036204 302980 290665 1524806 0 41256960 53906010 74679030 88521966 X -39580117 -50370790 8589303 8709350 1129389 1129389 -29861425 -40532051 44817605 47989915 X -9917818 -752808 X false true true X true true X false false false false false true 9664 false false 9664 false LOBBYING ACTIVITY EXPLANATION PART II-B, LINE 1F HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $9,664 WAS USED FOR LOBBYING FOR ELDER CARE. false true 641985 641985 56682962 49328275 7354687 0 0 0 51342660 41202493 10140167 1372094 0 1372094 19508933 0 Pension Obligation 23754060 Due to affiliates 29788320 Asset retirement obligation 363630 53906010 ASC 740 DISCLOSURE SCH D, PART X, LINE 2 THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO ASC 740. PART X, LINE 21 & Sch D, Part IV Deposits consist of funds held for residents for their personal use. It is referred to as the residents' bank, as allowed by Medicaid. Each month, $75 for a resident's social security payment will go to the residents' bank for his/her personal use. The remainder goes to pay for his/her care. true true true X true X true false true true 937 0 937 78496568 64994914 13501655 0.10490 78497505 64994914 13502592 0.10490 1539985 303784 1236201 0.00960 289932 0 289932 0.00220 2976781 1908399 1068379 0.00830 12414200 0 12414200 0.09640 0 0 0 17220898 2212183 15008712 0.11650 95718403 67207097 28511304 0.22140 615335 0 615335 0.00480 615335 0 615335 0.00480 true 1449736 0 16005571 14918183 1087388 X true true 1 1 HEBREW REHABILITATION CENTER

1200 CENTRE STREET ROSLINDALE MA 02131

X X X X HEBREW REHABILITATION CENTER 1 Part I Supplemental Information Hebrew Rehabilitation Center (HRC) operates a 725-bed licensed chronic care hospital consisting of a 505-bed facility in the Roslindale section of Boston, MA and a 220-bed satellite facility in Dedham, MA (also known as the NewBridge Health Care Center, on the campus of the continuing care retirement community operated by NewBridge on the Charles, Inc.). HRC leases space from NewBridge on the Charles, Inc., an affiliated entity, to operate the 220-bed satellite. HRC also operates outpatient clinic satellites in Canton, MA and in Brookline, MA. Hebrew SeniorLife, Inc. (HSL), a regional and emerging national thought leader in senior health care, housing, research and teaching, is HRC's sole member and also provides certain services to HRC pursuant to a management agreement. HRC is the only geriatric specialist affiliated with Harvard Medical School. HRC provides a continuum of care to the senior community, focusing on the most frail and needy of the local senior population. Services provided by HRC include long-term care, medical acute care, post-acute rehabilitative services, outpatient clinic, and adult day care. PART VI- SECTION 1 SUPPLEMENTAL INFORMATION PART I, LINE 3C- N/A PART I, LINE 6A- HRC's annual community benefits reports is prepared using the name of HRC'S SOLE MEMBER, Hebrew SeniorLife, INC. Part I, line 7g - The reported subsidized health services include costs of HRC's outpatient clinics, which operate at small volume at the Roslindale facility and at larger volume at HRC's satellite facilities in Dedham, Canton, and Brookline. These are hospital-based clinics utilizing HRC-employed physicians and nurse practitioners, with direct costs in FY11 of $1,768,662. Other subsidized health services were for HRC's Adult Day Care and Outpatient Rehabilitation programs. Part I line 7 column (f) - Bad Debt provision expense of $1,449,736 was included in 990 Part IX line 25 column A and was excluded for purpose of calculating the percentage in this column. Part I, line 7 - The costing methodology used is based primarily on the standard cost accounting methods of the Massachusetts state DHCFP-403 Cost Report for FY11 which follows the standard Medicare cost accounting principles of the Medicare Cost Report. To cost some specific programs, a Cost to Charge ratio specific to each program was developed. Part II. Community building activities. Describe how the organization's community building activities, as reported in part II, promote the health of the communities the organization serves. The $615K is comprised of HRC's Professional Development programs ($541K of the $615K), Scholarship programs ($36K), Career Development programs ($9K), and our Employee Help program ($29K). The Professional Development program provides training internally to our own employees who wish to pursue careers in nursing (as LPNS), as part of our workforce development. HSL also pays costs for onsite remedial classes IN math, ESOL, and reading for our employees. An outside vendor (JVS) provides classes for 10 months of every year with the students meeting 2 times per week for 2 hours each class. FOR EACH CLASS, HSL pays for one hour AS release time and the employee attends one hour on their own time. THE STUDENTS ALSO RECEIVE PROGRESS REPORTS. These classes help prepare employees to pass the College Placement Test (CPT) so they are able to move on to the LPN program or to degree programs. HRC serves as a primary training facility across a number of health-care disciplines for academic institutions in the Greater Boston area, including Harvard Medical School. There are full tuition and fee scholarships AVAILABLE for selected University of Massachusetts/ Boston nursing students who are interested in the field of Geriatrics. These are funds given to Junior and Senior nursing students who commit to working at HSL upon graduation and after passing their boards. HRC's volunteer office SummerWorks Program in partnership with Action for Boston Community Development (ABCD), provides high school students with summertime work experience in the Active Living Program. This initiative provides these students with training and hands-on experience in geriatrics in a health care setting. Though no cost was identified for this Coalition-Building activity, HRC is actively involved in the Multicultural Coalition on Aging (MCA), and organizes and hosts the coalition. The MCA is comprised of approximately 80 non-profit community organizations serving seniors who have cultural and linguistic barriers to health-care information. The MCA has sponsored 11 bi-annual health and wellness conferences in which the curriculum is delivered in 10 different languages: English, Creole, Haitian Creole, Spanish, Portuguese, Vietnamese, Chinese, Cambodian, Russian, and Sub-Saharan African. These conferences usually serve about 440 seniors and are sponsored through the MCA member organizations. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II. HRC contributed to the economic development of its local economy through construction of the NewBridge on the Charles (NBOC) campus where HRC BEGAN TO OPERATE its satellite Health Care Center facility in late fall 2009. The NBOC project provided approximately 700 jobs over a two-year period during the construction phase. NBOC was constructed using green technology. Facilities on the NewBridge campus are supplied with high-efficiency heating and cooling from 400 geothermal wells. The site design also includes a 170,000 gallon water harvesting system that provides water for irrigation. One hundred acres of the 162-acre NewBridge campus were preserved as permanent open space, forming a natural buffer around the buildings, and more than 1,800 trees were planted across the campus to replace those lost during the construction process. With the opening of NBOC more than 800 new jobs were created. Part III, Section A, Line 4 Bad Debt Expense Footnote HRC's financial statement footnotes do not contain a footnote describing bad debt expense. HRC's overall Cost to Charge ratio of 1.16 was used to adjust provision for write-off of bad debt accounts (at net charges) to full cost. Although none of the bad debt expense has been included as a community benefit, much is related to patients who subsequently would have qualified for financial assistance but FOR A technical issue or a period of ineligibility. Part III, Section B, Line 8 Extent to Which Shortfall Should be Treated as Community Benefit Costing Methodology While line 7 shows a surplus of 1,087,388, HRC's true Medicare shortfall (other than that reported as part of Subsidized Health Services) was ($1,068,379). The reconciliation below to line 7 includes an adjustment needed because the Medicare Cost Report method for computing Medicare allowable costs understates HRC's true costs (the Medicare Cost Report pools routine costs for HRC's LONG-TERM CARE (LTC) and MEDICAL ACUTE CARE UNIT (MACU) services, making allowable costs appear low for the MACU MEDICARE Part A service). The amount on line 6 is the allowable cost as shown on the Medicare Cost Report; therefore "Other" is checked on line 8. (1,068,379) was HRC's true Medicare shortfall (other than that reported as Subsidized Health Services). To reconcile to the Medicare Cost Report and to Part III line 7: add 2,328,406 MACU allowable costs - adjustment needed due to cost report methodology (see above) less (172,639) timing of payments Equals 1,087,388 as shown on Part III line 7 Part III, Section B, line 9b Collections Policy Patients who are found to be eligible for assistance through Massachusetts Medicaid (known as MassHealth) or other program are not pursued through collection efforts but rather are assisted free-of-charge with the MassHealth application and eligibility process through to completion including any necessary appeals. Part VI, Line 2 Needs Assessment In order to proactively address the health needs of the rapidly growing senior population, HSL in 2001 put in place a plan that led to reaching deep into the community to understand and find ways to prevent chronic disease, establish a home health-care service, expand our senior housing with health-care supports, expand post-acute care, actively reduce (LTC) beds, and dedicate HRC to a new model of LTC. HRC and HSL continue to assess and to develop programs based on the needs of seniors in our community through continuous and regular research (focus groups and surveys) aimed at consumers in our service area, including seniors and adult children, and to cultivate professional relationships with influencers such as geriatric care managers, hospital-based case managers; estate and elder law professionals and clergy among others. HRC leadership cultivate partnerships with tertiary hospitals in the Greater Boston area to explore ways that older patients may be better served in hospital settings, including direct admission to our post-acute units, THEREBY bypassing emergency care in acute-care hospitals, which are not always the best settings for treating elderly patients. HRC benefits from the wealth of information offered by research studies conducted by HRC's Harvard-affiliated and HSL- sponsored Institute for Aging Research. Institute findings help HRC providers gain exceptional insight into the special health-care needs of older adults. In 2011 HRC conducted a planning project that included a needs assessment of the community. The project included a comprehensive market study of demographic and health trends in the community to help determine the type and volume of services FOR WHICH HRC should PREPARE. HRC is using this information to begin development of partnerships with tertiary hospitals. Part VI, Line 3 Patient Education of Eligibility for Assistance Description Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's charity care policy. All patients admitted to Hebrew Rehabilitation Center are counseled by an admissions coordinator about services rendered, billing procedures, patient rights and responsibilities, and eligibility for assistance as required by guidelines established by the federal Centers for Medicare and Medicaid Services and the Commonwealth of Massachusetts' Department of Public Health.. In addition to the admissions coordinator, a fiscal agent for HRC also provides education on eligibility under federal, state and local programs. All admissions documentation is reviewed and signed by the patient or responsible party on behalf of the patient at the time of admission. HRC has been providing financial assistance scholarships to selected adult day care participants since August 1999, covering the costs of transportation and the daily services including HRC's exercise program Get Up and Go (in FY11 the scholarships were limited to the latter program) The scholarships have been essential to those participants who cannot afford to pay privately, but who do not qualify for MassHealth or other financial subsidies (given that the services are not covered by Medicare or private health insurance plans). Part VI, Line 4 Community Information Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves. HRC, in Boston, at the satellite Health Care Center at the NewBridge on the Charles campus in Dedham, and at the outpatient clinics in Canton and Brookline, provides long-term care; post-acute care, including rehabilitative and hospital-level care; specialized geriatric out-patient services; home health care (through an HSL affiliate); and adult day health care to a primarily senior population (65+) in the Greater Boston area. HRC provides health-care services to all without regard to race, religion, color, national origin, gender, sexual orientation, marital status, political persuasion, or qualified handicap. Part VI, Line 5 Promotion of Community Health Hebrew Rehabilitation Center contributes to the community in a number of ways. The Development Department-sponsored Mitzvah Program distributes meals and celebration packages three times a year to 1,800 - 2,000 homebound or isolated seniors throughout the Greater Boston area, ranging in age from 70 to 106 years old. Most RECIPIENTS would be described as low income. In addition to the packages, the program also provides the seniors with an opportunity to visit with volunteers who make the deliveries. In many ways, these visits are as important as the foodthey give the seniors a connection to the larger community. HRC also provides Kosher meals to Combined Jewish Philanthropies and Springwell as part of their Meals on Wheels program. From Pittsfield in Western Massachusetts to the Cape and the Islands, Massachusetts seniors are learning to take control of their own health as a result of wellness programs offered by HRC's Department of Medicine. These programs are designed to help seniors understand their potential to maintain physical and social vitality. Programs offered to seniors include Healthy Eating for Successful Living in Older Adults, A Matter of Balance, Chronic Disease Self-Management, Diabetes Self-Management, Fit For Your Life Exercise, and The Arthritis Foundation Exercise Program. All programs are evidence-based. As a result, free wellness programs offered in 110 Massachusetts communities have helped more than 5,000 seniors take a more active role in promoting their own good health. HRC's medical staff, comprised of over 30 employed physicians and nurse practitioners, participate in community activities such as health and wellness lectures to senior groups living in the community and the Alzheimer's Association's Memory Walk, in addition to their patient care and teaching activities. HSL is run by a large and active community board comprised entirely of independent persons from the community. HRC, as a subsidiary of HSL, has a board comprised of three employees (President, CEO, CFO) and two independent directors who are also members of HSL's Board of Directors (including the Board Chair). Surplus funds, should they exist, are reinvested in HRC as capital investment, for upkeep of the facility and for growing patient medical equipment and technology needs. PART VI, LINE 6 Affiliated Health Care System HRC is part of a group of not-for-profit affiliated entities whose sole member is Hebrew SeniorLife, Inc. HSL's coordinated system of care is based on the premise that research, training of geriatrics health-care professionals, housing and health care must be integrated in such a way to promote independence for all adults as they age. Affiliates include senior supportive housing communities, which help keep seniors independent in their homes with supportive services including chaplaincy and fitness programs, and home care services to help seniors return and stay home after a hospitalization (also conducting community programs such as flu clinics). HRC affiliate Jack Satter House, a supportive housing community for 300 low-income seniors in Revere, MA, received a $3.9 million grant from the U.S. Department of Housing and Urban Development (HUD) as part of its Green Retrofit Program for Multifamily Housing. The grant funded green retrofit improvements which were implemented in 2011 and produced substantial annual utility savings and other environmental benefits. Jack Satter House also implemented a Green Operating and Maintenance Plan including recycling of resident waste and construction waste, use of green certified cleaning and construction products, an integrated pest management plan, and resident and staff training in green practices and procedures. As noted above, HSL and its affiliates engaged in major physical and economic development with environmental benefits through development of the NewBridge on the Charles (NBOC) campus where HRC began operating its satellite Health Care Center facility in late fall 2009. The NBOC project provided approximately 700 jobs over a two-year period during the construction phase. NBOC was constructed using green technology. Facilities on the NewBridge campus are supplied with high-efficiency heating and cooling from 400 geothermal wells. The site design also includes a 170,000 gallon water harvesting system that provides water for irrigation. One hundred acres of the 162-acre NewBridge campus were preserved as permanent open space, forming a natural buffer around the buildings, and more than 1,800 trees were planted across the campus to replace those lost during the construction process. With the opening of NBOC more than 800 new jobs were created. HSL is working to chart the course for senior life. Through our unparalleled combination of experience, optimism, vision and determination, we are working to improve the quality of life for people as they age and dispelling the notion that growing old has to mean growing frail. PART VI, LINE 7 State filing of Community Benefit report This is not applicable as in Massachusetts only acute hospitals file community benefit reports with the state. HRC however did provide its Schedule H filing to the state via the Massachusetts Hospital Association. false false false false false false false false false Len Fishman 0 501769 0 265627 0 163826 0 4900 0 12655 0 948777 0 0 Lou Woolf 0 437913 0 0 0 0 0 1712 0 13265 0 452890 0 0 JAMES D HART 0 275766 0 0 0 0 0 646 0 10307 0 286719 0 0 Alessandra De Vaca 0 195635 0 0 0 0 0 4047 0 14674 0 214356 0 0 PATRICIA LEDDY 231111 0 35000 0 0 0 4900 0 5179 0 276190 0 0 0 Lewis Lipsitz MD 300808 0 0 0 0 0 4900 0 15071 0 320779 0 0 0 Sharon K Inouye MD 302717 0 0 0 0 0 4900 0 841 0 308458 0 0 0 Robert J Schreiber MD 313011 0 0 0 0 0 4171 0 15807 0 332989 0 0 0 Jerome Slate MD 234418 0 0 0 0 0 837 0 841 0 236096 0 0 0 Douglas P Kiel MD 210499 0 0 0 0 0 4354 0 13285 0 228138 0 0 0 Supplemental Compensation Information- Housing Allowance Schedule J, Part I, Line 1A Len Fishman, CEO, receives a housing allowance provided by Hebrew SeniorLife. It is treated as a taxable item, reported as wages per his Form W-2. Mr. Fishman's Other Reportable Compensation includes the following item with gross-up: - Disability Insurance Premiums SCHEDULE J, PART I, LINE 3 HEBREW REHABILITATION CENTER RELIES UPON HEBREW SENIORLIFE AS THE PARENT ORGANIZATION TO ESTABLISH THE COMPENSATION OF THE ORGANIZATIONS' CEO, PRESIDENT AND CFO. HSL UTILIZES THE FOLLOWING IN ESTABLISHING SUCH COMPENSATION: COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE MA HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 042456011 57586CM93 2007-11-29 14830000 SEE SCHEDULE O false false false 0 0 14830000 0 0 0 390022 0 0 0 14439978 0 2007 true true true true false false false true false 0.00069 0.00000 0.00069 false false true true BANK OF AMERICA 3.1 false true false false false STEVEN SCHULMAN SEE PART V PRINCIPAL RODMAN INS. 109943 SEE PART V false ANDREW GLINCHER DIRECTOR MNG PARTNER,NIXON PEABODY 29189 LEGAL SERVICES false PART IV, LINE 1 CYNTHIA SHULMAN, DIRECTOR IS THE MOTHER OF STEVEN SHULMAN, DIRECTOR OF HRC, A PRINCIPAL OF RODMAN INSURANCE WHICH PROVIDED $109,943 OF INSURANCE SERVICES TO HEBREW REHABILITATION CENTER. Officer, Director, Trustee, or Key Employee Relationships Form 990, Part VI, Question 2 DIRECTOR MYER ALPERIN IS THE FATHER OF HSL CO-CHAIR AND DIRECTOR THOMAS ALPERIN DIRECTOR LEON SHULMAN IS THE FATHER OF STEVEN SHULMAN WHO IS A DIRECTOR OF THE FIVE HOUSING AFFILIATES OF HSL. DIRECTOR GILDA SLIFKA IS THE SPOUSE OF FRED SLIFKA, CHAIR FOR LIFE OF HSL. Description of Classes of Members or Stockholders Form 990, Part VI, Question 6 HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF HEBREW REHABILITATION CENTER AND PROVIDES MANAGEMENT OVERSIGHT AND FUNDRAISING SERVICES TO HRC AND TO ITS OTHER AFFILIATES. MEMBERS WHO MAY ELECT ONE OR MORE OF THE GOVERNING BODY FORM 990, PART VI, QUESTION 7A THE HEBREW SENIORLIFE BOARD ELECTS THE MEMBERS OF THE HEBREW REHABILITATION CENTER BOARD OF DIRECTORS. Descr Classes of Persons, Decisions Requiring Appr & Type of Voting Rights Form 990, Part VI, Question 7b DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HEBREW SENIORLIFE'S BOARD. Ultimately, governance of the corporation rests with the Board of Directors of the company's sole corporate member, Hebrew SeniorLife, Inc. Describe the Process used by Management &/or Governing Body to Review 990 Form 990, Part VI, Question 11 PREPARATION OF THE FORMS 990 AND 990T BEGIN INTERNALLY WITH HEBREW REHABILITATION CENTER STAFF AND ERNST & YOUNG PREPARES THE FORMS WITH INPUT PROVIDED BY HEBREW REHABILITATION CENTER. ALL FORMS 990 AND 990T OF THE AFFILIATES OF HEBREW SENIORLIFE, INC. (HSL IS THE SOLE CORPORATE MEMBER OF EACH AFFILIATE) WILL BE REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE OF HEBREW SENIORLIFE, INC. SUBSEQUENT TO SUCH REVIEW AND PRIOR TO FILING COPIES WILL BE PROVIDED TO THE APPROPRIATE GOVERNING BOARD OF DIRECTORS FOR EACH AFFILIATE. THE GOVERNING BOARDS WILL HAVE 5 DAYS TIME IN WHICH TO REVIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING. Description of Policies followed Form 990, Part VI, Question 12-14 The policies as referenced in Part VI, lines 12 to 14 are approved at the parent, Hebrew SeniorLife. Hebrew Rehabilitation Center follows these policies, but has not specifically approved the policies as enacted by Hebrew SeniorLife. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Question 12c The conflicts of interest policy is rigorously monitored by the conflicts review committee of the Board of Directors. This involves annually mailing a conflicts disclosure form to all members of the Board of Directors, Board committees and senior management. This committee reviews signed disclosure forms and identifies potential conflicts. The committee discusses the potential conflict with the Interested Person and receives any additional information pertaining to the potential conflict. The Interested Person leaves the committee room, the committee deliberates and reaches a conclusion regarding the potential conflict and makes a recommendation to the Board. The recommendation of the committee shall be determined given (i) that a more advantageous transaction or arrangement is not reasonably attainable under circumstances not giving rise to a conflict of interest, (ii) that the transaction or arrangement is in the best interest of the Organization and for its own benefit, and (iii) that the transaction or arrangement is fair and reasonable to the Organization. Based on these recommendations made by the conflicts review committee, the entire Board, excluding the Interested Person, will make the final determination to authorize the transaction giving rise to the potential conflict of interest. If either the conflicts review committee or the Board of Directors has reasonable cause to believe an Interested Person has failed to disclose actual or possible conflicts of interest, the Interested Person shall be notified and allowed an opportunity to explain the alleged failure to disclose. Following such discussion, the committee or board shall deliberate and determine if a failure to disclose has occurred and shall take appropriate corrective action. Offices & Positions for Which Process was Used, & Year Process was Begun Form 990, Part VI, Question 15a and 15b THE COMPENSATION COMMITTEE OF THE Hewbrew Seniorlife BOARD, WITH THE ASSISTANCE OF INDEPENDENT, EXPERT CONSULTANTS, HAS REVIEWED THE CEO'S TOTAL COMPENSATION, THE PRESIDENT'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES AS WELL AS HIGHLY COMPENSATED (>$150,000) EMPLOYEES OF HSL AND ITS AFFILIATES. THIS PROCESS WAS LAST PERFORMED DURING THE FISCAL YEAR 2011. THE FULL HSL BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES OF HSL AND ITS AFFILIATES. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public Form 990, Part VI, Question 19 GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMM OF MASS WEBSITE. THESE AND CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HSL AT 1200 CENTRE ST. BOSTON, MA 02131. WE HAVE ALSO RESPONDED TO TELEPHONE AND EMAIL REQUESTS FOR DOCUMENTS. HOURS WORKED FOR RELATED ORGANIZATION FORM 990, PART VII, SECTION A THOMAS ALPERIN DEVOTES AN AVERAGE OF 1 HOUR PER WEEK TO HEBREW SENIORLIFE, .5 HOURS PER WEEK TO ORCHARD COVE, AND .5 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. THOMAS ALPERIN IS THE CO-CHAIR FOR EACH ENTITY. HOWARD COHEN DEVOTES AN AVERAGE OF 1 HOUR PER WEEK TO HEBREW SENIORLIFE, .5 HOURS PER WEEK TO ORCHARD COVE, AND .5 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. HOWARD COHEN IS THE CO-CHAIR FOR EACH ENTITY. JAY L. WEBBER DEVOTES AN AVERAGE OF 1 HOUR PER WEEK TO HEBREW SENIORLIFE, .5 HOURS PER WEEK TO ORCHARD COVE, AND .5 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. JAY L. WEBBER IS THE TREASURER FOR EACH ENTITY. LEN FISHMAN DEVOTES AN AVERAGE OF 20 HOURS PER WEEK TO HEBREW SENIORLIFE, 5 HOURS PER WEEK TO ORCHARD COVE, 5 HOURS PER WEEK TO HOUSING ENTITIES, AND 10 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. LEN FISHMAN IS THE CEO FOR EACH ENTITY. LOU WOOLF DEVOTES AN AVERAGE OF 10 HOURS PER WEEK TO HEBREW SENIORLIFE, 5 HOURS PER WEEK TO ORCHARD COVE, 5 HOURS PER WEEK TO HOUSING ENTITIES, AND 10 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. LOU WOOLF IS THE PRESIDENT FOR EACH ENTITY. JAMED D HART DEVOTES AN AVERAGE OF 10 HOURS PER WEEK TO HEBREW SENIORLIFE, 5 HOURS PER WEEK TO ORCHARD COVE, 5 HOURS PER WEEK TO HOUSING ENTITIES, AND 10 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. JAMES D HART IS THE PRESIDENT FOR HEBREW SENIORLIFE, PRESIDENT AND SECRETARY FOR HEBREW REHABILIATION CENTER, PRESIDENT AND SECRETARY FOR NEWBRIDGE. ALESSANDRA DE VACA DEVOTES AN AVERAGE OF 10 HOURS PER WEEK TO HEBREW SENIORLIFE, 5 HOURS PER WEEK TO ORCHARD COVE, 5 HOURS PER WEEK TO HOUSING ENTITIES, AND 10 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. ALESSANDRA DE VACA IS THE VICE PRESIDENT OF ADMINISTRATION FOR EACH ENTITY. MICHELLE RESZENDES DEVOTES AN AVERAGE OF 10 HOURS PER WEEK TO HEBREW SENIORLIFE, 5 HOURS PER WEEK TO ORCHARD COVE, 5 HOURS PER WEEK TO HOUSING ENTITIES, AND 10 HOURS PER WEEK TO NEWBRIDGE. ALL ARE RELATED ORGANIZATIONS OF THE FILING ENTITY. MICHELLE RESZENDES IS THE Assistant Recording Secretary FOR EACH ENTITY. Other change in Net Assets Form 990, Part XI, Line 5 Unrealized losses ($111,859) Change in pension ($1,221,943) Net assets released, transferred from affiliate $580,994 __________________ Other changes in net assets ($752,808) Combined Hebrew Rehabilitation Center & Hebrew Seniorlife reconcilitation Total revenue $139,021,186.70 Total expenses $142,797,787.00 Revenue less expenses. Subtract line 2 from 1. $(3,776,600.30) Net assets or fund balances at beginning of year 88,916,242.75 Other changes in net assets or fund balances (4,124,472.75) Net assets or fund balances at end of year. Combine lines 3, 4 and 5 $81,015,169.70 DESCRIPTION OF BONDS SCHEDULE K, PART I Variable Rate Demand Revenue Bonds Hebrew Rehabilitation Center Issue Series D (2007). The Proceeds of the 2007 Bonds will be applied, together with other available moneys: (i) to advance refund $9,081,387 of the outstanding amount of the Authority Bonds, Hebrew Rehabilitation Center for Aged, Series C; (ii) to repay the Authority's outstanding Pool M Loan to the Institution of approximately $5,357,000; and (iii) to letter of credit fees and other costs of the 2007 Bonds. The Series D (2007) bonds were subject to a hedge arrangement with Bank of America, for a term of 3.1 years, ending December 2010. HEBREW SENIORLIFE INC 1200 CENTRE STREET BOSTON MA 02131 900183119 MGMT SERVICES MA 501(c)(3) 7 na HRCA SENIOR HOUSING INC 640 NORTH MAIN STREET RANDOLPH MA 02368 042765428 ELDER HOUSING MA 501(C)(3) 9 HSL CENTER COMMUNITIES OF BROOKLINE INC 100 CENTRE STREET BROOKLINE MA 02446 010569404 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 112-120 CENTRE 112-120 CENTRE STREET BROOKLINE MA 02446 030372998 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 1550 BEACON 1550 BEACON STREET BROOKLINE MA 02446 010569403 ELDER HOUSING MA 501(C)(3) 9 HSL HRCA HOUSING FOR ELDERLY INC dba Jac 420 REVERE BEACH BOULEVARD REVERE MA 02151 042543731 ELDER HOUSING MA 501(C)(3) 9 HSL NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON MA 02131 383707573 ELDERLY ACTY MA 501(C)(3) 9 HSL HRCA BROOKLINE HOUSING 108 CENTRE 1200 CENTRE STREET BOSTON MA 02131 810612222 ELDER HOUSING MA 501(C)(3) 9 HSL ORCHARD COVE INC ONE DEL POND DRIVE CANTON MA 02021 223080006 CONT. 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