2012-08-07T11:34:31-05:00 2011-12-31 042887211 KATZ NANNIS SOLOMON PC 250 FIRST AVENUE SUITE 101 NEEDHAM MA 024942805 990 2011-01-01 042713813 CHESTNUT HILL BENEVOLENT ASSOCIATION CHES 6177345600 910 BOYLSTON STREET CHESTNUT HILL MA 02467 JANIVA TOLER 6177345600 2012-07-24 1 JEFFREY D SOLOMON CPA CVA P00039505 7814538700 2011 2016-02-24 21:20:13Z JANIVA TOLER 910 BOYLSTON STREET CHESTNUT HILL MA 02467 10991006 0 X WWW.CHBENEVOLENT.ORG X 1916 MA CHESTNUT HILL BENEVOLENT ASSOCIATION WAS FOUNDED IN 1916 TO PROVIDE A REFUGE AND CHRISTIAN SCIENCE NURSING CARE FOR THOSE SEEKING HEALING. TODAY THE BA CONTINUES ITS MISSION THROUGH CHRISTIAN SCIENCE NURSING, A CHRISTIAN SCIENCE NURSES TRAINING SCHOOL AND A REST & STUDY PROGRAM. IT ALSO HOSTS INDEPENDENT LIVING FOR SENIOR CHRISTIAN SCIENTISTS. IN 2011 NEARLY 1500 INDIVIDUALS CALLED UPON OUR SERVICES. 6 6 128 81 0 0 2831535 2615440 4388022 4803378 113486 159255 21177 927475 7354220 8505548 590407 498328 0 0 4237956 4779679 0 0 344104 4249390 4369800 9077753 9647807 -1723533 -1142259 41546609 39468295 13614300 14484175 27932309 24984120 X TO PROVIDE A REFUGE AND SERVICES THAT MINISTER TO THE NEEDS OF MANKIND WITH CHRISTIAN SCIENCE NURSING. 0 0 4553260 3672787 PROGRAM 1 - NURSING CARE PROGRAM - OUR CHRISTIAN SCIENCE NURSING SERVICES PROVIDE A REFUGE AND TENDER, SKILLED CARE FOR THOSE RELYING ON CHRISTIAN SCIENCE FOR HEALING. THIS CARE MAY INCLUDE PRACTICAL ASSISTANCE WITH MOBILITY AND ACTIVITY, NOURISHMENT, CLEANLINESS, COMMUNICATION, COMFORT, REST, AND ONE'S SURROUNDINGS. CHRISTIAN SCIENCE NURSING CARE IS SUPERVISED DIRECTLY BY A JOURNAL-LISTED CHRISTIAN SCIENCE NURSE AND IS AVAILABLE FOR THOSE RECEIVING TREATMENT FROM A JOURNAL-LISTED CHRISTIAN SCIENCE PRACTITIONER. ADMISSION COORDINATORS RESPOND 24 HOURS A DAY TO REQUESTS FOR CARE THROUGH INPATIENT, OUTPATIENT, OR VISITING CHRISTIAN SCIENCE NURSING SERVICES. OVER 80 PATIENTS WERE SERVED IN 2011. 270849 122246 PROGRAM 2 - VISITING NURSE - IN 2011, OUR VISITING CHRISTIAN SCIENCE NURSING SERVICE MADE OVER 900 VISITS TO INDIVIDUALS RESIDING IN MASSACHUSETTS, NEW HAMPSHIRE, MAINE, VERMONT, RHODE ISLAND, CONNECTICUT, AND PARTS OF NEW YORK. THIS SERVICE IS AVAILABLE 24 HOURS A DAY, SEVEN DAYS A WEEK. 951273 121810 PROGRAM 3 - NURSES TRAINING - WHEN MARY BAKER EDDY CALLED FOR THE FOUNDING OF A CHRISTIAN SCIENCE NURSING CARE INSTITUTION, SHE SAID THAT IT WAS ALSO TO PROVIDE TRAINING. SINCE 1921, OUR SCHOOL HAS BEEN TRAINING CHRISTIAN SCIENCE NURSES FROM THROUGHOUT THE WORLD. TODAY THE CHRISTIAN SCIENCE NURSING ARTS TRAINING PROGRAM CONSISTS OF A COMPLETE FOUR-COURSE CURRICULUM ADDRESSING CHRISTIAN SCIENCE NURSING ARTS ETHICS, PRINCIPLES, AND SKILLS REFLECTIVE OF THE CHURCH MANUAL BY-LAW "CHRISTIAN SCIENCE NURSE" (ART. VIII, SECT. 31). THE CURRICULUM CONSISTS OF CLASSROOM AND ON-THE-JOB TRAINING THAT SUPPORT A SPIRITUALLY IMPELLED PRACTICE OF CHRISTIAN SCIENCE NURSING. THIS PROGRAM ALSO INCLUDES CONTINUING EDUCATION COURSES FOR CHRISTIAN SCIENCE NURSES ALREADY LISTED IN THE CHRISTIAN SCIENCE JOURNAL AND FOR THOSE ACTIVELY SUPPORTING THE PRACTICE OF CHRISTIAN SCIENCE NURSING. SINCE 2002, OVER 200 CHRISTIAN SCIENCE NURSES FROM 23 CHRISTIAN SCIENCE NURSING FACILITIES, VISITING CHRISTIAN SCIENCE NURSING SERVICES AND OTHER CHRISTIAN SCIENCE ORGANIZATIONS HAVE PARTICIPATED IN THIS PROGRAM. 2373332 886535 INDEPENDENT LIVING, REST AND STUDY, ASSOCIATES AND CHRISTIAN SCIENCE NURSING - LIGHT ASSISTANCE 2373332 886535 8148714 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 9 0 1 128 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 NH PA FL X X JANIVA TOLER EXECUTIVE DIRECTOR 6177345600 910 BOYLSTON STREET CHESTNUT HILL MA 02467 LINDA CAIN 15.00 X X 0 0 0 MARC WEY 7.00 X X 0 0 0 EDWARD CARR 6.00 X X 0 0 0 STEVEN BRIERLEY 3.00 X 0 0 0 SUSAN JOHNSON 5.00 X 0 0 0 EDWARD EAMES 5.00 X X 0 0 0 JANIVA TOLER 65.00 X 154536 0 0 JANEE SHAW 60.00 X 105658 0 0 260194 0 0 2 0 1 0 SODEXHO INC PO BOX 81049 WOBURN MA 01813 FOOD SERVICE 883983 ACCOUNTING MANAGEMENT SOLUTIONS INC 800 WATER STREET STE 195 WALTHAM MA 02453 ACCOUNTING 187821 2 2615440 54522 2615440 NURSING CARE 623000 3795033 3795033 REST AND STUDY 623000 352531 352531 RESIDENTIAL 623000 249904 249904 ASSOCIATES AND STUDENT 623000 242343 242343 NURSES' TRAINING 623000 121810 121810 41757 41757 4803378 89070 89070 2555643 2485458 70185 70185 70185 LEASING INCOME 531190 927475 927475 927475 8505548 4803378 0 1086730 498328 498328 515261 317803 91800 105658 3401079 3021915 245380 133784 568249 495150 37592 35507 295090 251482 25251 18357 108641 20325 87533 783 235636 49812 185824 44172 35118 7823 1231 87453 75165 8448 3840 680077 648821 27729 3527 1007159 972473 31082 3604 148357 141538 6050 769 DIETARY 709854 704974 4665 215 UTILITIES AND TELEPHONE 534283 447270 82249 4764 SUPPLIES 158091 151584 2983 3524 EQUIPMENT RENTAL AND MA 124637 105652 10751 8234 531440 211304 299829 20307 9647807 8148714 1154989 344104 286323 211094 228776 462118 795181 44604 32053 33168698 13757880 20277643 19410818 3232104 2991042 148091 333019 17095726 15466312 41546609 39468295 432283 894849 188043 173000 11385330 11177506 1608644 2238820 13614300 14484175 X 8138111 7507203 1034983 505485 18759215 16971432 27932309 24984120 41546609 39468295 X -1142259 -1805930 X X 0 1 1 X 0 X 4146854 4840144 6585104 2831535 2615439 21019076 3561288 3916993 4237401 4340761 4761621 20818064 7708142 8757137 10822505 7172296 7377060 41837140 0 0 0 41837140 226183 111286 73135 86891 1028545 1526040 226183 111286 73135 86891 1028545 1526040 21177 21177 21177 21177 84708 43231 44136 45779 47261 29757 210164 7998733 8933736 10962596 7327625 8435362 43658052 0.95830 0.97670 0.03500 0.01600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2760130 120319 222874 2657575 2712778 237667 190315 2760130 2485545 4352 341526 118645 2712778 2335291 555000 -724934 -320188 2485545 1 0 2 2 22012395 5582809 16429586 8321451 5495687 2825764 2594101 2441857 152244 240749 237527 3222 19410818 LEGACIES RECEIVABLE 159950 BENEFICIAL INTEREST IN PERPETUAL TRUST 15252668 FINANCING COSTS, NET 53694 15466312 CHARITABLE GIFT ANNUITIES 388165 PENSION LIABILITY 1116711 SWAP PAYABLE 733944 2238820 8505548 9647807 -1142259 -22694 -1783236 -1805930 -2948189 7937034 0 7937034 568514 568514 8505548 9149479 0 9149479 498328 498328 9647807 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: GENERAL PURPOSE ENDOWMENT - INTEREST CAN BE USED FOR UNRESTRICTED USE BENEVOLENCE ENDOWMENT - INTEREST CAN BE USED FOR BENEVOLENCE EXCELLENCE IN NURSES TRAINING ENDOWMENT - 5% OF VALUE AT 12/31 CAN BE USED FOR CS NURSES TRAINING FARWELL TRUST ENDOWMENT - A PORTION CAN BE USED FOR UNRESTRICTED USE WRIGHT TRUST - HELD BY AN UNRELATED ORGANIZATION - INTEREST CAN BE USED FOR UNRESTRICTED USE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MANAGEMENT HAS ANALYZED THE ORGANIZATION'S TAX POSITIONS TAKEN FOR ALL OPEN FEDERAL TAX YEARS (2008 - 2011) AND HAS CONCLUDED THAT NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF DERIVATIVE - ($168,640) -168,640. UNREALIZED GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUST - ($1,614,596) -1,614,596. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,783,236. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE GRANTED OF $498,328 INCLUDED WITH EXPENSES ON 990 REALIZED GAINS OF $70,186 INCLUDED IN OTHER GAINS ON FINANCIAL STATEMENTS PART XIII, LINE 4B - OTHER ADJUSTMENTS: BENEVOLENCE GRANTED OF $498,328 INCLUDED WITH EXPENSES ON 990 1 CHRISTIAN SCIENCE NURSING CARE BENEVOLENCE GRANTED 491474 VISITING CHRISTIAN SCIENCE NURSE BENEVOLENCE GRANTED 6854 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: INDIVIDUALS WHO ARE NOT ABLE TO PAY FOR NURSING CARE ARE GRANTED BENEVOLENCE. THE AMOUNT OF BENEVOLENCE GRANTED IS APPROVED BY THE BOARD OF TRUSTEES. X X 0 0 0 0 0 0 0 0 0 JANIVA TOLER 154338 0 0 0 198 0 0 0 0 0 154536 0 0 0 X 6 54522 FAIR MARKET VALUE 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE ORGANIZATION USES ITS INVESTMENT COMPANY TO SELL SECURITIES RECEIVED. VOLUNTEER INFORMATION FORM 990, PART I, LINE 6 THE BA HAS AN ACTIVE NETWORK OF VOLUNTEERS WHO SHARE THEIR TIME AND TALENTS IN SUPPORT OF OUR MISSION OF CHRISTIAN SCIENCE NURSING. OUR VOLUNTEERS SUPPORT THE CHRISTIAN SCIENCE NURSING PATIENTS BY SERVING AS READERS, SOLOISTS, AND MUSICIANS AT INFORMAL SUNDAY CHURCH SERVICES AND WEDNESDAY TESTIMONY MEETINGS HELD FOR PATIENTS, BY READING ALOUD TO INDIVIDUAL PATIENTS, AND BY CONDUCTING HYMN SINGS. THEY ALSO HELP MAKE OUR 24-ACRE SITE BEAUTIFUL BY PLANTING BULBS AND PARTICIPATING IN SPRING AND FALL CLEAN UPS. OUR VOLUNTEERS SUPPORT OUR REST & STUDY GUESTS BY MARKING THE WEEKLY BIBLE LESSON AND HELPING MAKE STUDY MATERIAL AVAILABLE IN OUR LIBRARY. FORM 990, PART VI, SECTION B, LINE 11 THE 2011 FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE AND THE FULL BOARD BEFORE THE FORM WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN KNOWN AND TO SIGN A STATEMENT ANNUALLY TO ASSURE THE ORGANIZATION THAT NO CONFLICT OF INTEREST EXISTS. IF A CONFLICT DOES EXIST, THE BOARD MEMBER IS EXCLUDED FROM ANY VOTE OR DISCUSSION INVOLVING THE INDIVIDUAL OR COMPANY WITH WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND PERIODICALLY COMPARES THE EXECUTIVE DIRECTOR'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE REASONABLENESS. THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE OF ALL KEY EMPLOYEES AND THE EXECUTIVE DIRECTOR AND HUMAN RESOURCES MANAGER COMPARES ALL KEY EMPLOYEE'S SALARY TO SIMILAR POSITIONS EXTERNALLY TO ENSURE RESONABLENESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. INSPECTION WILL TAKE PLACE AT THE OFFICE OF THE ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -22,694. CHANGE IN FAIR VALUE OF DERIVATIVE - ($168,640) -168,640. UNREALIZED GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUST - ($1,614,596) -1,614,596. TOTAL TO FORM 990, PART XI, LINE 5: -1,805,930. THE PROCESS FOR REVIEW OF THE 990 PRIOR TO FILING HAS NOT CHANGED FROM THE PRIOR YEAR.