TY 2010 Form 990

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (check all that apply)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) Thomas Alperin CO-CHAIR	.5	X	X	0	0
(2) Howard Cohen CO-CHAIR	.5	X	X	0	0
(3) Jay L Webber TREASURER	.5	X	X	0	0
(4) Len Fishman CEO	10.0	X	X	931,222	17,555
(5) Lou Woolf President	20.0	X	X	437,913	14,977
(6) JAMES D HART CFO and Secretary	20.0	X	X	275,766	10,953
(7) HAROLD G KOTLER Director & Brd Chair (to 2/11)	1.0	X		0	0
(8) HARRIS BERMAN Director (to 2/11)	1.0	X		0	0
(9) BRUCE BULLEN Director (to 2/11)	1.0	X		0	0
(10) JAMES CARRIS Director (to 2/11)	1.0	X		0	0
(11) STEVEN FLIER MD Director (to 2/11)	1.0	X		0	0
(12) DAVID FRIEDMAN Director (to 2/11)	1.0	X		0	0
(13) PETER GORDON Director (to 2/11)	1.0	X		0	0
(14) ANDREW JAFFE Director (to 2/11)	1.0	X		0	0
(15) NEIL KRUG Director (to 2/11)	1.0	X		0	0
(16) CAROL LOBRON Director (to 2/11)	1.0	X		0	0
(17) HINDA MARCUS Director (to 2/11)	1.0	X		0	0

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (check all that apply)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(18) JULIE ROSEN Director (to 2/11)	1.0	X				0	0	0
(19) GILDA SLIFKA Director (to 2/11)	1.0	X				0	0	0
(20) LEE SHULMAN Director (to 2/11)	1.0	X				0	0	0
(21) JUDITH SLOVIN Director (to 2/11)	1.0	X				0	0	0
(22) LYNNE L WOLF Director (to 2/11)	1.0	X				0	0	0
(23) Alessandra De Vaca Vice President Administration	20.0		X			0	195,635	18,720
(24) Michelle Rezendes Assistant Recording Secretary	10.0		X			0	79,462	13,605
(25) PATRICIA LEDDY EXECUTIVE VICE PRESIDENT	50.0			X		266,111	0	10,079
(26) Lewis Lipsitz MD Dir, Inst for Aging Research	50.0				X	300,808	0	19,971
(27) Sharon K Inouye MD Principal Investigator	50.0				X	302,717	0	5,741
(28) Robert J Schreiber MD Chief of Medicine	50.0				X	313,011	0	19,978
(29) Jerome Slate MD MD, Pulmonologist	50.0				X	234,418	0	1,678
(30) Douglas P Kiel MD Principal Investigator	50.0				X	210,499	0	17,639

(A) Name and business address	(B) Description of services	(C) Compensation
Beth Israel Deaconess Med Ctr P O Box 3153 BOSTON,MA02241	MEDICAL SERVICES	383,396
Ernst Young LLP P O Box 640382 PITTSBURGH,PA15264	AUDIT AND TAX	164,100
McDermott Will Emory P O Box 6043 CHICAGO,IL60680	LEGAL	156,516


2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 6

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21	0
2	Grants and other assistance to individuals in the U.S. See Part IV, line 22	0
3	Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	72,564,733	68,876,046	3,688,687
8	Pension plan contributions (include section 401(k) and section 403(b) employer contributions) ....	2,088,350	1,874,662	213,688
9	Other employee benefits .......	8,656,866	8,067,696	589,170
10	Payroll taxes ...........	6,262,830	5,621,993	640,837
11	Fees for services (non-employees):
a	Management ......	5,748,419		5,748,419
b	Legal .........	248,045	128,626	119,419
c	Accounting ...........	137,883		137,883
d	Lobbying ...........	0
e	Professional fundraising. See Part IV, line 17..	0
f	Investment management fees ......	4,843	4,843
g	Other ..........	0
12	Advertising and promotion ....	325,448		325,448
13	Office expenses .......	644,784	472,884	171,900
14	Information technology ......	1,422,261	1,276,730	145,531
15	Royalties ..	0
16	Occupancy ...........	9,660,477	9,426,930	233,547
17	Travel ............	383,909	363,541	20,368
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	354,548	318,269	36,279
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization .....	3,807,507	3,417,908	389,599
23	Insurance ..............	671,589	312,078	359,511
24	Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a	Supplies	1,104,253	1,024,028	80,225
b	EQUIPMENT RENTAL & MAINT.	3,504,652	3,412,060	92,592
c	MISCELLANEOUS	8,164,087	7,847,371	316,716
d	Research	3,012,930	3,012,930
e	BAD DEBT EXPENSE	1,306,966	1,306,966
f	All other expenses
25	Total functional expenses. Add lines 1 through 24f	130,075,380	116,765,561	13,309,819	0
26	Joint costs. Check here if following SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation

Part X Balance Sheet
	1	Cashnon-interest-bearing ..........	76,003	1	2,511,546
2	Savings and temporary cash investments .......		2
3	Pledges and grants receivable, net .........	735,008	3	833,598
4	Accounts receivable, net .........	18,630,731	4	19,910,698
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........		5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........		6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	983,160	8	1,012,801
9	Prepaid expenses and deferred charges ............	1,894,515	9	1,633,915
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	110,039,701
b	Less: accumulated depreciation. .....	10b	90,530,768	19,786,421	10c	19,508,933
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 ......	2,388,711	12	2,348,112
13	Investments—program-related. See Part IV, line 11 ..		13
14	Intangible assets .........		14
15	Other assets. See Part IV, line 11 ...........	323,056	15	230,312
16	Total assets. Add lines 1 through 15 (must equal line 34)...	44,817,605	16	47,989,915
	17	Accounts payable and accrued expenses .	17,478,133	17	20,600,853
18	Grants payable ..........		18
19	Deferred revenue ..........	696,521	19	688,234
20	Tax-exempt bond liabilities ..........	13,419,630	20	13,036,204
21	Escrow or custodial account liability. Complete Part IV of Schedule D..	302,980	21	290,665
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....	1,524,806	24	0
25	Other liabilities. Complete Part X of Schedule D.....	41,256,960	25	53,906,010
26	Total liabilities. Add lines 17 through 25.....	74,679,030	26	88,521,966
		Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....	-39,580,117	27	-50,370,790
28	Temporarily restricted net assets .....	8,589,303	28	8,709,350
29	Permanently restricted net assets .....	1,129,389	29	1,129,389
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances .....	-29,861,425	33	-40,532,051
34	Total liabilities and net assets/fund balances .....	44,817,605	34	47,989,915

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches. section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. Seesection 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Other

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the the supported organization? ................

11g(i)

(ii) a family member of a person described in (i) above? ......................

11g(ii)

(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization in col. (i) listed in your governing document?		(v) Did you notify the organization in col. (i) of your support?		(vi) Is the organization in col. (i) organized in the U.S.?		(vii) Amount of support?
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of support?


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2010

Page 2

Part II

Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3..
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public Support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11	Total support (Add lines 7 through 10).

Gross receipts from related activities, etc. (See instructions.) ..................

First Five Years If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.......................................... right arrow

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f)) .........

Public Support Percentage for 2009 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2010. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ...................... right arrow

33 1/3% support test—2009. If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2010. If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization .................................................. right arrow

10%-facts-and-circumstances test—2009. If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly
supported organization .............................................. right arrow

Private Foundation If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions ................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 3

Part III

Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public Support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13	Total support (Add lines 9, 10c, 11 and 12.).

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f)) .........

Public support percentage from 2009 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f)) ......

Investment income percentage from 2009 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2010. If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......... right arrow

33 1/3% support tests—2009. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private Foundation If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 4

Part IV

Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below.
SchCMd Bullet

Attach to Form 990 or Form 990-EZ. SchCMd Bullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

If the organization answered “Yes,” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes,” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes,” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35a (Proxy Tax), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization's direct and indirect political campaign activities on behalf of or in opposition to candidates for public office in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c) except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt funtion activities .................................... SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2010

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check if the filing organization belongs to an affiliated group.
B Check if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated Group Totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......
c	Total lobbying expenditures (add lines 1a and 1b) ...................
d	Other exempt purpose expenditures ........................
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2007	(b) 2008	(c) 2009	(d) 2010	(e) Total

2a	Lobbying non-taxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots non-taxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2010

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Yes

9,664

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? If "Yes," describe in Part IV ..........................

Total. lines 1c through 1i ...................................

9,664

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Did the organization agree to carryover lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered “No” OR if Part III-A, line 3 is answered “Yes”.

Dues, assessments and similar amounts from members .....................

Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

Carryover from last year ....................................

Total ...........................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

Part IV

Supplemental Information

Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; and Part ll-B, line 1i.
Also, complete this part for any additional information.

Identifier	Return Reference	Explanation
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.

Schedule C (Form 990 or 990EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .......
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) ...
4	Aggregate value at end of year .......

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically importantly land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06 ........	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................

Yes No

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 52283D

Schedule D (Form 990) 2010

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIV and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If “Yes,” explain the arrangement in Part XIV.

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current Year	(b)Prior Year	(c)Two Years Back	(d)Three Years Back	(e)Four Years Back
1a	Beginning of year balance ....
b	Contributions ........
c	Investment earnings or losses ...
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the year end balance held as:

Board designated or quasi-endowment: SchDMd Bullet

Permanent endowment: SchDMd Bullet

Term endowment: SchDMd Bullet

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIV the intended uses of the organization's endowment funds.

Part VI

InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of investment		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	641,985		641,985
b	Buildings ................	56,682,962	49,328,275	7,354,687
c	Leasehold improvements ............	0	0	0
d	Equipment ................	51,342,660	41,202,493	10,140,167
e	Other .................	1,372,094	0	1,372,094
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........				19,508,933

Schedule D (Form 990) 2010

Page 3

Part VII

InvestmentsOther Securities. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)

Part VIII

InvestmentsProgram Related. See Form 990, Part X, line 13.

(a) Description of investment type		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. See Form 990, Part X, line 25.

1.(a) Description of Liability		(b) Amount
Federal Income Taxes		0
Pension Obligation		23,754,060
Due to affiliates		29,788,320
Asset retirement obligation		363,630






Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)		53,906,010
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).

Schedule D (Form 990) 2010

Page 4

Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1	Total revenue (Form 990, Part VIII, column (A), line 12) ....................	1
2	Total expenses (Form 990, Part IX, column (A), line 25) .....................	2
3	Excess or (deficit) for the year. Subtract line 2 from line 1 .............	3
4	Net unrealized gains (losses) on investments ..........................	4
5	Donated services and use of facilities .............................	5
6	Investment expenses ...................................	6
7	Prior period adjustments ..................................	7
8	Other (Describe in Part XIV) .................................	8
9	Total adjustments (net). Add lines 4 - 8 .............................	9
10	Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 .........	10

Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIV): ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1.....................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIV): ...........	4b
c	Add lines 4a and 4b.......................		4c
5	Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ......		5

Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1	Total expenses and losses per audited financial statements .............		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIV): ............	2d
e	Add lines 2a through 2d......................		2e
3	Subtract line 2e from line 1.....................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIV): ............	4b
c	Add lines 4a and 4b.......................		4c
5	Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ......		5

Part XIV

Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.

Identifier	Return Reference	Explanation
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.

Schedule D (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H
(Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

Complete if the organization answered "Yes" to Form 990, Part IV, question 20.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Charity Care and Certain Other Community Benefits at Cost

Yes

Does the organization have a charity care policy? If "No," skip to question 6a...........

Yes

If "Yes," is it a written policy? .......................

Yes

If the organization has multiple hospitals, indicate which of the following best describes application of the charity care policy to the various hospitals.

Applied uniformly to all hospitals Applied uniformly to most hospitals Generally tailored to individual hospitals

Answer the following based on the charity care eligibility criteria that applies to the largest number of the organization's patients.

Does the organization use Federal Poverty Guidelines (FPG) to determine eligibility for providing free care to low

income individuals? If "Yes," indicate which of the following is the FPG family income limit for eligibility for free care:

Yes

100% 150% 200% Other

Does the organization use FPG to determine eligibility for providing discounted care to low income individuals? If

"Yes," indicate which of the following is the family income limit for eligibility for discounted care: .....

Yes

200% 250% 300% 350% 400% Other

If the organization does not use FPG to determine eligibility, describe in Part VI the income based criteria for determining eligibility for free or discounted care. Include in the description whether the organization uses an asset test or other threshold, regardless of income, to determine eligibility for free or discounted care.

Does the organization's policy provide free or discounted care to the "medically indigent"? ......

Yes

Does the organization budget amounts for free or discounted care provided under its charity care policy? ...

If "Yes," did the organization's charity care expenses exceed the budgeted amount?.........

If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discounted
care to a patient who was eligibile for free or discounted care?...............

Does the organization prepare an annual community benefit report?.............

Yes

If "Yes," does the organization make it available to the public? ..............

Yes

Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.

Charity Care and Certain Other Community Benefits at Cost

	(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a Charity care at cost (from Worksheets 1 and 2) ..	937	0	937
b Unreimbursed Medicaid (from Worksheet 3, column a) .	78,496,568	64,994,914	13,501,655	10.490 %
c Unreimbursed costs—other means-tested government programs (from Worksheet 3, column b) ....
dTotal Charity Care and Means-Tested Government Programs .....	78,497,505	64,994,914	13,502,592	10.490 %
Other Benefits e Community health improvement services and community benefit operations (from (Worksheet 4) ....	1,539,985	303,784	1,236,201	0.960 %
f Health professions education (from Worksheet 5) ..	289,932	0	289,932	0.220 %
g Subsidized health services (from Worksheet 6) ..	2,976,781	1,908,399	1,068,379	0.830 %
h Research (from Worksheet 7)	12,414,200	0	12,414,200	9.640 %
i Cash and in-kind contributions to community groups (from Worksheet 8) ..	0	0	0
jTotal Other Benefits ...	17,220,898	2,212,183	15,008,712	11.650 %
kTotal. Add lines 7d and 7j. ..	95,718,403	67,207,097	28,511,304	22.140 %

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2010

Schedule H (Form 990) 2010

Page 2

Part II

Community Building Activities Complete this table if the organization conducted any community building activities.

		(c) Total community building expense	(d) Direct offsetting revenue	(e) Net community building expense	(f) Percent of total expense
1	Physical improvements and housing
2	Economic development
3	Community support
4	Environmental improvements
5	Leadership development and training for community members
6	Coalition building
7	Community health improvement advocacy
8	Workforce development	615,335	0	615,335	0.480 %
9	Other
10	Total	615,335	0	615,335	0.480 %

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Does the organization report bad debt expense in accordance with Heathcare Financial Management Association Statement No. 15? ..........................

Yes

Enter the amount of the organization's bad debt expense (at cost).....

1,449,736

Enter the estimated amount of the organization's bad debt expense (at cost) attributable to patients eligible under the organization's charity care policy ..

Provide in Part VI the text of the footnote to the organization's financial statements that describes bad debt expense. In addition, describe the costing methodology used in determining the amounts reported on lines 2 and 3, and rationale for including a portion of bad debt amounts as community benefit.

Section B. Medicare

Enter total revenue received from Medicare (including DSH and IME).....

16,005,571

Enter Medicare allowable costs of care relating to payments on line 5.....

14,918,183

Subtract line 6 from line 5. This is the surplus or (shortfall)........

1,087,388

Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.
Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.
Check the box that describes the method used:

Cost accounting system Cost to charge ratio Other

Section C. Collection Practices

Does the organization have a written debt collection policy? ...............

Yes

If "Yes," does the organization's collection policy contain provisions on the collection practices to be followed for patients who are known to qualify for charity care or financial assistance? Describe in Part VI......

Yes

Part IV

Management Companies and Joint Ventures

(a) Name of entity	(b) Description of primary activity of entity	(c) Organization's profit % or stock ownership %	(d) Officers, directors, trustees, or key employees' profit % or stock ownership%	(e) Physicians' profit % or stock ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13

Schedule H (Form 990) 2010

Page 3

Part VFacility Information

Section A. Hospital Facilities (list in order of size, measured by total revenue per facility, from largest to smallest) How many hospital facilities did the organization operate during the tax year?1 Name and address		Other (Describe)
1	HEBREW REHABILITATION CENTER 1200 CENTRE STREET ROSLINDALE,MA02131	X	X	X	X

Schedule H (Form 990) 2010

Page 4

Part VFacility Information (continued)

Section B. Facility Policies and Practices.

(Complete a separate Section B for each of the hospital facilities listed in Part V, Section A)

Name of Hospital Facility:HEBREW REHABILITATION CENTER

Line Number of Hospital Facility (from Schedule H, Part V, Section A):1

				Yes	No
Community Health Needs Assessment (Lines 1 through 7 are optional for 2010)
1	During the tax year or any prior tax year, did the hospital facility conduct a community health needs assessment (“Needs Assessment”)? If “No,” skip to question 8. .....................		1
	If “Yes,” indicate what the Needs Assessment describes (check all that apply):
	a	A definition of the community served by the hospital facility
	b	Demographics of the community
	c	Existing health care facilities and resources within the community that are available to respond to the health needs of the community
	d	How data was obtained
	e	The health needs of the community
	f	Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups
	g	The process for identifying and prioritizing community health needs and services to meet those needs
	h	The process for consulting with persons representing the community’s interests
	i	Information gaps that limit the hospital facility’s ability to assess all of the community’s health needs
	j	Other (describe in Part VI)
2	Indicate the tax year the hospital facility last conducted a Needs Assessment: 20
3	In conducting its most recent Needs Assessment, did the hospital facility take into account input from persons who represent the community served by the hospital facility? If “Yes,” describe in Part VI how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted.		3
4	Was the hospital facility’s Needs Assessment conducted with one or more other hospital facilities? If “Yes,” list the other hospital facilities in Part VI............................		4
5	Did the hospital facility make its Needs Assessment widely available to the public? ...........		5
	If “Yes,” indicate how the Needs Assessment was made widely available (check all that apply):
	a	Hospital facility’s website
	b	Available upon request from the hospital facility
	c	Other (describe in Part VI)
6	If the hospital facility addressed needs identified in its most recently conducted Needs Assessment, indicate how (check all that apply):
	a	Adoption of an implementation strategy to address the health needs of the hospital facility’s community
	b	Execution of the implementation strategy
	c	Development of a community benefit plan for the facility
	d	Participation in community-wide community benefit plan
	e	Inclusion of a community benefit section in operational plans
	f	Adoption of a budget for provision of services that address the needs identified in the CHNA
	g	Prioritization of health needs in the community
	h	Prioritization of services that the hospital facility will undertake to meet health needs in its community
	i	Other (describe in Part VI)
7	Did the hospital facility address all of the needs identified in its most recently conducted Needs Assessment? If “No,” explain in Part VI which needs it has not addressed together with the reasons why it has not addressed such needs.		7
Financial Assistance Policy
	Did the hospital facility have in place during the tax year a written financial assistance policy that:
8	Explains eligibility criteria for financial assistance, and whether such assistance includes free or discounted care?		8
9	Used federal poverty guidelines (FPG) to determine eligibility for providing free care to low incomeindividuals?..		9
	If “Yes,” indicate the FPG family income limit for eligibility for free care: %

Schedule H (Form 990) 2010

Page 5

Part VFacility Information (continued)

				Yes	No
10	Used FPG to determine eligibility for providing discounted care to low income individuals?.........		10
	If “Yes,” indicate the FPG family income limit for eligibility for discounted care: %
11	Explained the basis for calculating amounts charged to patients?.................		11
	If “Yes,” indicate the factors used in determining such amounts (check all that apply):
	a	Income level
	b	Asset level
	c	Medical indigency
	d	Insurance status
	e	Uninsured discount
	f	Medicaid/Medicare
	g	State regulation
	h	Other (describe in Part VI)
12	Explained the method for applying for financial assistance?...................		12
13	Included measures to publicize the policy within the community served by the hospital facility?.......		13
	If “Yes,” indicate how the hospital facility publicized the policy (check all that apply):
	a	The policy was posted at all times on the hospital facility’s web site
	b	The policy was attached to all billing invoices
	c	The policy was posted in the hospital facility’s emergency rooms or waiting rooms
	d	The policy was posted in the hospital facility’s admissions offices
	e	The policy was provided, in writing, to patients upon admission to the hospital facility
	f	The policy was available upon request
	g	Other (describe in Part VI)
Billing and Collections
14	Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy that explained actions the hospital facility may take upon non-payment?........		14
15	Check all of the following collection actions against a patient that were permitted under the hospital facility's policies at any time during the tax year:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments or arrests
	e	Other (describe in Part VI)
16	Did the hospital facility engage in or authorize a third party to engage in any of the following collection actions during the tax year?...................................		16
	If “Yes,” check all collection actions in which the hospital facility or a third party engaged (check all that apply):
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other (describe in Part VI)
17	Indicate which actions the hospital facility took before initiating any of the collection actions checked in question 16 (check all that apply):
	a	Notified patients of the financial assistance policy upon admission
	b	Notified patients of the financial assistance policy prior to discharge
	c	Notified patients of the financial assistance policy in communications with the patients regarding the patients’ bills
	d	Documented its determination of whether a patient who applied for financial assistance under the financial assistance policy qualified for financial assistance
	e	Other (describe in Part VI)

Schedule H (Form 990) 2010

Page 6

Part VFacility Information (continued)

Policy Relating to Emergency Medical Care
				Yes	No
18	Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that requires the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..........		18
	If “No,” indicate the reasons why (check all that apply):
	a	The hospital facility did not provide care for any emergency medical conditions
	b	The hospital facility did not have a policy relating to emergency medical care
	c	The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Part VI)
	d	Other (describe in Part VI)
Charges for Medical Care
19	Indicate how the hospital facility determined the amounts generally billed to individuals who had insurance covering emergency or other medically necessary care (check all that apply):
	a	The hospital facility used the lowest negotiated commercial insurance rate for those services at the hospital facility
	b	The hospital facility used the average of the three lowest negotiated commercial insurance rates for those services at the hospital facility
	c	The hospital facility used the Medicare rate for those services
	d	Other (describe in Part VI)
20	Did the hospital facility charge any of its patients who were eligible for assistance under the hospital facility’s financial assistance policy, and to whom the hospital facility provided emergency or other medically necessary services, more than the amounts generally billed to individuals who had insurance covering such care?.........		20
	If “Yes,” explain in Part VI.
21	Did the hospital facility charge any of its patients an amount equal to the gross charge for services provided to that patient?...................................		21
	If “Yes,” explain in Part VI.

Schedule H (Form 990) 2010

Page 7

Part VFacility Information (continued)

Section C. Other Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, measured by total revenue per facility, from largest to smallest) How many non-hospital facilities did the organization operate during the tax year?
Name and address		Type of Facility (Describe)
1
2
3
4
5
6
7
8
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Schedule H (Form 990) 2010

Page 8

Part VI

Supplemental Information

Complete this part to provide the following information.

1	Required descriptions. Provide the description required for Part I, lines 3c, 6a, and 7; Part II; Part III, lines 4, 8, and 9b; and Part V, Section B, lines 1j, 2, 4c, 6i, 7, 11i, 13i, 17l, 18l, 19e, 21d, 25, and 26.
2	Community health needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any community health needs assessments reported in Part V, Section B.
3	Patient education of eligibility for assistance. 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 financial assistance policy.
4	Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5	Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6	Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7	State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.

Identifier	ReturnReference	Explanation
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.

Schedule H (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....

Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ...............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........

Participate in, or receive payment from, an equity-based compensation arrangement? ........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 50053T

Schedule J (Form 990) 2010

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.

(A) Name		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported in prior Form 990 or Form 990-EZ
(A) Name		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
(1) Len Fishman	(i) (ii)	0 501,769	0 265,627	0 163,826	0 4,900	0 12,655	0 948,777	0 0
(2) Lou Woolf	(i) (ii)	0 437,913	0 0	0 0	0 1,712	0 13,265	0 452,890	0 0
(3) JAMES D HART	(i) (ii)	0 275,766	0 0	0 0	0 646	0 10,307	0 286,719	0 0
(4) Alessandra De Vaca	(i) (ii)	0 195,635	0 0	0 0	0 4,047	0 14,674	0 214,356	0 0
(5) PATRICIA LEDDY	(i) (ii)	231,111 0	35,000 0	0 0	4,900 0	5,179 0	276,190 0	0 0
(6) Lewis Lipsitz MD	(i) (ii)	300,808 0	0 0	0 0	4,900 0	15,071 0	320,779 0	0 0
(7) Sharon K Inouye MD	(i) (ii)	302,717 0	0 0	0 0	4,900 0	841 0	308,458 0	0 0
(8) Robert J Schreiber MD	(i) (ii)	313,011 0	0 0	0 0	4,171 0	15,807 0	332,989 0	0 0
(9) Jerome Slate MD	(i) (ii)	234,418 0	0 0	0 0	837 0	841 0	236,096 0	0 0
(10) Douglas P Kiel MD	(i) (ii)	210,499 0	0 0	0 0	4,354 0	13,285 0	228,138 0	0 0

Schedule J (Form 990) 2010

Page 3

Part III

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.

Identifier	Return Reference	Explanation
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

Schedule J (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Schedule O (Form 990).
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization
HEBREW REHABILITATION CENTER

Employer identification number
04-2104298

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	MA HEALTH AND EDUCATIONAL FACILITIES AUTHORITY	04-2456011	57586CM93	11-29-2007	14,830,000	SEE SCHEDULE O		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired. . . . .	0
2 Amount of bonds defeased . . . .	0
3 Total proceeds of issue . . . .	14,830,000
4 Gross proceeds in reserve funds . .	0
5 Capitalized interest from proceeds.	0
6 Proceeds in refunding escrow. . . . .	0
7 Issuance costs from proceeds . . .	390,022
8 Credit enhancement from proceeds.	0
9 Working capital expenditures from proceeds . .	0
10 Capital expenditures from proceeds . .	0
11 Other spent proceeds . .	14,439,978
12 Other unspent proceeds. . .	0
13 Year of substantial completion . . .	2007
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue?	X
15 Were the bonds issued as part of an advance refunding issue?	X
16 Has the final allocation of proceeds been made? . .	X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .	X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . .		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . .		X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2010

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use?		X
b Are there any research agreements that may result in private business use of bond-financed property? . .	X
c Does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts or research agreements relating to the financed property? .		X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . . . . . . . . . . . .	0.069 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .	0 %
6 Total of lines 4 and 5 . . .. . . . . .	0.069 %
7 Has the organization adopted management practices and procedures to ensure the post-issuance compliance of its tax-exempt bond liabilities?		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X
2 Is the bond issue a variable rate issue?	X
3a Has the organization or the governmental issuer entered into a hedge with respect to the bond issue?	X
b Name of provider .	BANK OF AMERICA
c Term of hedge . .	3.1
d Was the hedge superintegrated? .		X
e Was a hedge terminated? .	X
4a Were gross proceeds invested in a GIC? .		X
b Name of provider .
c Term of GIC . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? .
5 Were any gross proceeds invested beyond an available temporary period? .		X
6 Did the bond issue qualify for an exception to rebate? . . .		X

Schedule K (Form 990) 2010

Page 3

Part V

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V lines 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Excess Benefit Transactions (section 501(c)(3) and section 501 (c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(b) Description of transaction	(c) Corrected?
1(a) Name of disqualified person	(b) Description of transaction	Yes	No

Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958. ......................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a.

(a) Name of interested person and purpose	(b) Loan to or from the organization?		(c)Original principal amount	(d)Balance due	(e) In default?		(f) Approved by board or committee?		(g)Written agreement?
(a) Name of interested person and purpose	To	From	(c)Original principal amount	(d)Balance due	Yes	No	Yes	No	Yes	No






Total ............... $

Part III

Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b)Relationship between interested person and the organization	(c)Amount of grant or type of assistance

For Privacy Act and Paperwork Reduction Act Notice, see the
Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2010

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) STEVEN SCHULMAN SEE PART V	PRINCIPAL RODMAN INS.	109,943	SEE PART V		No
(2) ANDREW GLINCHER DIRECTOR	MNG PARTNER,NIXON PEABODY	29,189	LEGAL SERVICES		No

Part V

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule L (see instructions).

Identifier	Return Reference	Explanation
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.

Schedule L (Form 990 or 990-EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Identifier	Return Reference	Explanation
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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

HEBREW REHABILITATION CENTER

Employer identification number

04-2104298

Part I

Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)

(a) Name, address, and EIN of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled organization
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) HEBREW SENIORLIFE INC 1200 CENTRE STREET BOSTON,MA02131 90-0183119	MGMT SERVICES	MA	501(c)(3)	7	na
(2) HRCA SENIOR HOUSING INC 640 NORTH MAIN STREET RANDOLPH,MA02368 04-2765428	ELDER HOUSING	MA	501(C)(3)	9	HSL
(3) CENTER COMMUNITIES OF BROOKLINE INC 100 CENTRE STREET BROOKLINE,MA02446 01-0569404	ELDER HOUSING	MA	501(C)(3)	9	HSL
(4) HRCA BROOKLINE HOUSING 112-120 CENTRE 112-120 CENTRE STREET BROOKLINE,MA02446 03-0372998	ELDER HOUSING	MA	501(C)(3)	9	HSL
(5) HRCA BROOKLINE HOUSING 1550 BEACON 1550 BEACON STREET BROOKLINE,MA02446 01-0569403	ELDER HOUSING	MA	501(C)(3)	9	HSL
(6) HRCA HOUSING FOR ELDERLY INC dba Jac 420 REVERE BEACH BOULEVARD REVERE,MA02151 04-2543731	ELDER HOUSING	MA	501(C)(3)	9	HSL
(7) NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON,MA02131 38-3707573	ELDERLY ACTY	MA	501(C)(3)	9	HSL
(8) HRCA BROOKLINE HOUSING 108 CENTRE 1200 CENTRE STREET BOSTON,MA02131 81-0612222	ELDER HOUSING	MA	501(C)(3)	9	HSL
(9) ORCHARD COVE INC ONE DEL POND DRIVE CANTON,MA02021 22-3080006	CONT. CARE	MA	501(C)(3)	9	HSL

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2010

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership

Schedule R (Form 990) 2010

Page 3

Part V

Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)

Note. Complete line 1 if any entity is listed in Parts II, III or IV.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .

Yes

m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of other organization	(b) Transaction type(a-r)	(c) Amount involved
(1) Hebrew SeniorLife Inc	i	300,000
(2) Hebrew SeniorLife Inc	l	1,115,353
(3) Hebrew SeniorLife Inc	o	505,974
(4) Hebrew SeniorLife Inc	p	1,554,976
(5) Hebrew SeniorLife Inc	r	17,300,000
(6) Orchard Cove	p	1,105,756
(7) NewBridge on the Charles	j	7,211,395
(8) NewBridge on the Charles	o	4,245,678
(9) NewBridge on the Charles	p	3,172,254
(10) NewBridge on the Charles	q	7,827,503
(11) Jack Satter House	p	198,724
(12) Simon C Fireman Community	p	180,575
(13) Center Communities of Brookline	p	348,034
(14) Hebrew SeniorLife Inc	l	5,748,419

Schedule R (Form 990) 2010

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Are all partners section 501(c)(3) organizations?		(e) Share of end-of-year assets	(f) Disproprtionate allocations?		(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(h) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(e) Share of end-of-year assets	Yes	No	(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2010

Page 5

Part VII

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Identifier	Return Reference	Explanation

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: 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
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ....	3	6
4	Number of independent voting members of the governing body (Part VI, line 1b) ....	4	3
5	Total number of individuals employed in calendar year 2010 (Part V, line 2a) ...	5	1,943
6	Total number of volunteers (estimate if necessary) ....	6	60
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ..	7a	1,267,789
b	Net unrelated business taxable income from Form 990-T, line 34 ..	7b	-30,531

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	8,598,111	9,652,706
9	Program service revenue (Part VIII, line 2g) .........	102,644,131	109,662,034
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	663,355	747,061
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,688,047	95,761
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	113,593,644	120,157,562
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4) ....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	85,124,560	89,572,779
16a	Professional fundraising fees (Part IX, column (A), line 11e)....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f)....	40,147,695	40,502,601
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	125,272,255	130,075,380
19	Revenue less expenses. Subtract line 18 from line 12......	-11,678,611	-9,917,818
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16)............	44,817,605	47,989,915
21	Total liabilities (Part X, line 26)............	74,679,030	88,521,966
22	Net assets or fund balances. Subtract line 21 from line 20 .....	-29,861,425	-40,532,051

Sign Here

	Signature of officer	Date

	Type or print name and title.

Paid Preparer's Use Only	Preparer's signature	Date	Check if self- employed	Preparer’s taxpayer identification number (see instructions)
	Firm’s name (or yours if self-employed), address, and ZIP + 4			EIN
				Phone no.


4a	(Code: ) (Expenses $ 107,867,322 including grants of $ 0 ) (Revenue $ 106,353,280 )
	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.

4b	(Code: ) (Expenses $ 6,785,074 including grants of $ 0 ) (Revenue $ 785,055 )
	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.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services. (Describe in Schedule O.)
	(Expenses $ 2,113,165 including grants of $ 0 ) (Revenue $ 1,255,910 )
4e	Total program service expenses$ 116,765,561

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	1,627,564	1,919,998	150,896

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512, 513, or 514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e		8,788,788

f	All other contributions, gifts, grants, and similar amounts not included above1f		863,918
g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			9,652,706
			Business Code
2a	Patient service revenue		623,000	106,353,280	106,353,280
b	Other Research grants and contracts		541,700	785,055	785,055
c	All other program service revenue		900,099	2,523,699	1,255,910	1,267,789
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			109,662,034
3	Investment income (including dividends, interest
	and other similar amounts).....			747,061			747,061
4	Income from investment of tax-exempt bond proceeds..			0
5	Royalties............			0
		(i) Real	(ii) Personal
6a	Gross Rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...			0
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			0
Miscellaneous Revenue			Business Code
11a	Other revenues		900,099	95,761	95,761
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			95,761
12	Total revenue. See Instructions....			120,157,562	108,490,006	1,267,789	747,061


				(A) Beginning of year		(B) End of year
1	Cashnon-interest-bearing ..........			76,003	1	2,511,546
2	Savings and temporary cash investments .......				2
3	Pledges and grants receivable, net .........			735,008	3	833,598
4	Accounts receivable, net .........			18,630,731	4	19,910,698
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........				5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........				6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............			983,160	8	1,012,801
9	Prepaid expenses and deferred charges ............			1,894,515	9	1,633,915
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	110,039,701
b	Less: accumulated depreciation. .....	10b	90,530,768	19,786,421	10c	19,508,933
11	Investments—publicly traded securities ..........				11
12	Investments—other securities. See Part IV, line 11 ......			2,388,711	12	2,348,112
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets .........				14
15	Other assets. See Part IV, line 11 ...........			323,056	15	230,312
16	Total assets. Add lines 1 through 15 (must equal line 34)...			44,817,605	16	47,989,915
17	Accounts payable and accrued expenses .			17,478,133	17	20,600,853
18	Grants payable ..........				18
19	Deferred revenue ..........			696,521	19	688,234
20	Tax-exempt bond liabilities ..........			13,419,630	20	13,036,204
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			302,980	21	290,665
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....			1,524,806	24	0
25	Other liabilities. Complete Part X of Schedule D.....			41,256,960	25	53,906,010
26	Total liabilities. Add lines 17 through 25.....			74,679,030	26	88,521,966
	Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....			-39,580,117	27	-50,370,790
28	Temporarily restricted net assets .....			8,589,303	28	8,709,350
29	Permanently restricted net assets .....			1,129,389	29	1,129,389
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances .....			-29,861,425	33	-40,532,051
34	Total liabilities and net assets/fund balances .....			44,817,605	34	47,989,915