TY 2014 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
THE BRIDGESPAN GROUP, 2 COPLEY PLACE SUITE 3700B BOSTON,MA02116	STRATEGY CONSULTANT	293,846
QUEST DIAGNOSTICS INC, 5763 COLLECTION CENTER DRIVE CHICAGO,IL60693	LAB SERVICES	282,774
HART ASSOCIATES CO ETRANSMEDIA, 385 JORDAN ROAD TROY,NY12180	REVENUE BILLING	256,782
STUDER GROUP LLC, PO BOX 71676 CHICAGO,IL60694	HEALTHCARE CONSULTAN	209,513
THE ADVISORY BOARD COMPANY, PO BOX 74961 BALTIMORE,MD212790461	TECH. CONSULTANT	142,748
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 10

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 domestic organizations and domestic governments. See Part IV, line 21 ....	0	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....	0	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............	0	0
4	Benefits paid to or for members ....	0	0
5	Compensation of current officers, directors, trustees, and key employees ....	285,905	0	285,905	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) ....	51,027	51,027	0	0
7	Other salaries and wages ....	74,071,800	70,658,850	3,412,950	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,781,487	1,603,338	178,149	0
9	Other employee benefits .......	9,848,243	8,863,419	984,824	0
10	Payroll taxes ...........	5,703,404	5,133,064	570,340	0
11	Fees for services (non-employees):
a	Management ......	6,193,508	0	6,193,508	0
b	Legal .........	148,261	13,350	134,911	0
c	Accounting ...........	194,128	0	194,128	0
d	Lobbying ...........	5,725	5,725	0	0
e	Professional fundraising services. See Part IV, line 17	0			0
f	Investment management fees ......	4,953	0	4,953	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	2,148,486	1,582,261	566,225
12	Advertising and promotion ....	275,880	248,292	27,588	0
13	Office expenses .......	576,802	214,715	362,087	0
14	Information technology ......	734,169	660,752	73,417	0
15	Royalties ..	0	0	0	0
16	Occupancy ...........	11,040,411	10,733,316	307,095	0
17	Travel ............	35,642	34,090	1,552	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0	0	0	0
19	Conferences, conventions, and meetings ....	138,478	119,190	19,288	0
20	Interest ...........	321,786	289,607	32,179	0
21	Payments to affiliates .......	0	0	0	0
22	Depreciation, depletion, and amortization .....	3,818,764	3,436,888	381,876	0
23	Insurance ..............	682,979	439,627	243,352	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Research	6,966,925	6,966,925	0	0
b	CULINARY AND FOOD SERVICES	4,821,854	4,821,854	0	0
c	EQUIP. REPAIRS & MAINTENANCE	2,845,746	2,812,216	33,530	0
d	Pharmacy	2,506,003	2,506,003	0	0
e	All other expenses	1,791,646	1,669,841	121,805
25	Total functional expenses. Add lines 1 through 24e	136,994,012	122,864,350	14,129,662	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).	0

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	1,669,218	1	2,179,911
2	Savings and temporary cash investments .........	330,946	2	268,470
3	Pledges and grants receivable, net ...........	354,444	3	583,818
4	Accounts receivable, net .............	19,074,053	4	19,320,980
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
		0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
		0	6	0
7	Notes and loans receivable, net .............	0	7	0
8	Inventories for sale or use ..............	1,100,538	8	1,055,279
9	Prepaid expenses and deferred charges ..........	1,398,531	9	1,017,202
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	118,704,709
b	Less: accumulated depreciation .....	10b	101,659,967	18,122,397	10c	17,044,742
11	Investments—publicly traded securities ..........	0	11	0
12	Investments—other securities. See Part IV, line 11 .....	2,412,637	12	2,253,697
13	Investments—program-related. See Part IV, line 11 .....	0	13	0
14	Intangible assets ...............	0	14	0
15	Other assets. See Part IV, line 11 ...........	551,630	15	414,936
16	Total assets. Add lines 1 through 15 (must equal line 34)......	45,014,394	16	44,139,035
	17	Accounts payable and accrued expenses .........	15,526,894	17	16,507,231
18	Grants payable .................	0	18	0
19	Deferred revenue ................	788,303	19	1,163,772
20	Tax-exempt bond liabilities .............	9,342,772	20	8,261,398
21	Escrow or custodial account liability. Complete Part IV of Schedule D..	338,423	21	348,982
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........	0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	2,000,000	23	4,000,000
24	Unsecured notes and loans payable to unrelated third parties ....	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	83,925,189	25	95,827,417
26	Total liabilities. Add lines 17 through 25.........	111,921,581	26	126,108,800
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	-79,240,869	27	-95,744,988
28	Temporarily restricted net assets ...........	11,204,293	28	12,645,834
29	Permanently restricted net assets ...........	1,129,389	29	1,129,389
	Organizations that do not follow SFAS 117 (ASC 958), 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 ...........	-66,907,187	33	-81,969,765
34	Total liabilities and net assets/fund balances ........	45,014,394	34	44,139,035

- 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.
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Attach to Form 990 or Form 990-EZ.
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Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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 described in 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. See section 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 in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations .............................

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

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

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

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2014

Page 2

Part II

Support Schedule for Organizations Described in Sections 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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....	9,652,706	11,470,578	9,807,764	9,700,133	10,478,173	51,109,354
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......						0
3	The value of services or facilities furnished by a governmental unit to the organization without charge..						0
4	Total. Add lines 1 through 3	9,652,706	11,470,578	9,807,764	9,700,133	10,478,173	51,109,354
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)..						9,633,275
6	Public support. Subtract line 5 from line 4.						41,476,079

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
7	Amounts from line 4..	9,652,706	11,470,578	9,807,764	9,700,133	10,478,173	51,109,354
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	747,061	624,026	542,723	600,667	472,760	2,987,237
9	Net income from unrelated business activities, whether or not the business is regularly carried on..					30,707	30,707
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	95,761	0	0	0	0	95,761
11	Total support Add lines 7 through 10.						54,223,059

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

564,345,238

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

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) .........

76.492 %

Public support percentage for 2013 Schedule A, Part II, line 14 ...............

85.540 %

16a

33 1/3% support test—2014. 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—2013. If the organization did not check a 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—2014. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2013. 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 VI 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) 2014

Page 3

Part III

Support Schedule for Organizations Described in Section 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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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 VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

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

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2013 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2013 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2014. 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—2013. 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) 2014

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Schedule A (Form 990 or 990-EZ) 2014

Page 5

Part IV

Supporting Organizations (continued)

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2014

Page 6

Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1. Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6
7	Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2014

Page 7

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2014	(iii) Distributable Amount for 2014
1 Distributable amount for 2014 from Section C, line 6
2 Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2014 distributable amount
i Carryover from 2009 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2014 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2014 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2015. Add lines 3j and 4c.
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......
e From 2014.......

Schedule A (Form 990 or 990-EZ) (2014)

Schedule A (Form 990 or 990-EZ) 2014

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Name of the organization

Hebrew Rehabilitation Center

Employer identification number

04-2104298

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

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

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 2

Name of organization Hebrew Rehabilitation Center

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 3

Name of organization Hebrew Rehabilitation Center

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 4

Name of organization
Hebrew Rehabilitation Center

Employer identification number

04-2104298

Part III

Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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

Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), 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 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 function 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 Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2014

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 SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

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 separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) Total

2a	Lobbying nontaxable amount

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

c	Total lobbying expenditures

d	Grassroots nontaxable amount

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

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2014

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)).

For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(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

5,725

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

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

Other activities? ..........................

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

5,725

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 carry over 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) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

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

Section 162(e) nondeductible 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

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
LOBBY ACTIVITY EXPLANATION	PART II-B, LINE 1F HEBREW REHABILITATION CENTER MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS. OF THE TOTAL DUES PAID, $5,725 WAS USED FOR LOBBYING FOR ELDER CARE.

Schedule C (Form 990 or 990EZ) 2014

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, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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 value of contributions to (during year)
3	Aggregate value of 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 can 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 education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 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, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax 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 section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, 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 (ASC 958), 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 XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), 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)

Revenue 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 (ASC 958) relating to these items:

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

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

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

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

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

Using the organization’s acquisition, 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 XIII.

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 XIII 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, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......

Part V

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

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and 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 current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

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 XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	202,364		202,364
b	Buildings ................	56,865,736	50,342,804	6,522,932
c	Leasehold improvements ............
d	Equipment ................	58,380,298	49,526,740	8,853,558
e	Other .................	3,256,311	1,790,423	1,465,888
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				17,044,742

Schedule D (Form 990) 2014

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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
(3)Other (A) PARENT INVESTMENT POOL	2,253,697	F








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	2,253,697

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

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









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

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









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

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes		0
Pension Obligation		28,083,663
DUE TO AFFILIATES		67,267,109
ASSET RETIREMENT OBLIGATION		476,645






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		95,827,417
2. Liability for uncertain tax positions. In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2014

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
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 (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	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 XIII.) ...........	4b
c	Add lines 4a and 4b.......................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
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 XIII.) ............	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 XIII.) ............	4b
c	Add lines 4a and 4b.......................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

AMOUNTS HELD FOR RESIDENTS

SCHEDULE D, PART IV, LINE 2 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 OF 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. ASC 740 DISCLOSURE SCHEDULE D, PART X, LINE 2 THE FINANCIAL STATEMENTS IN WHICH HEBREW REHABILITATION CENTER ARE CONSOLIDATED DO NOT INCLUDE A FOOTNOTE RELATED TO FIN 48/ASC 740.

Schedule D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H (Form 990)

Department of the TreasuryInternal Revenue Service

Hospitals

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

Attach to Form 990.
MediumBullet

Information about Schedule H (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

Hebrew Rehabilitation Center

Employer identification number

04-2104298

Part I

Financial Assistance and Certain Other Community Benefits at Cost

Yes

Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a ...

Yes

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

Yes

If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.

Applied uniformly to all hospital facilities Applied uniformly to most hospital facilities Generally tailored to individual hospital facilities

Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.

Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?

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

Yes

100% 150% 200% Other %

Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate

which of the following was the family income limit for eligibility for discounted care: .........

Yes

200% 250% 300% 350% 400% Other %

If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.

Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? ..............

Yes

Did the organization budget amounts for free or discounted care provided under its financial assistance policy during the tax year? ............................

If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? ......

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

Did the organization prepare a community benefit report during the tax year? ..........

Yes

If "Yes," did 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.

Financial Assistance and Certain Other Community Benefits at Cost

Financial Assistance and Means-Tested Government Programs		(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a	Financial Assistance at cost (from Worksheet 1) ..	8,619		8,619	0.010 %
b	Medicaid (from Worksheet 3, column a) ....	73,736,231	71,469,369	2,266,862	1.650 %
c	Costs of other means-tested government programs (from Worksheet 3, column b) .	0	0	0	0 %
d	Total Financial Assistance and Means-Tested Government Programs .	73,744,850	71,469,369	2,275,481	1.660 %
Other Benefits		1,422,228	281,396	1,140,832	0.830 %
e	Community health improvement services and community benefit operations (from Worksheet 4) ..	1,422,228	281,396	1,140,832	0.830 %
f	Health professions education (from Worksheet 5) ..	282,262	0	282,262	0.210 %
g	Subsidized health services (from Worksheet 6) ..	15,694,010	12,922,660	2,771,350	2.020 %
h	Research (from Worksheet 7)	11,198,226	9,330,303	1,867,923	1.360 %
i	Cash and in-kind contributions for community benefit (from Worksheet 8)	0	0	0	0 %
j	Total. Other Benefits ..	28,596,726	22,534,359	6,062,367	4.420 %
k	Total. Add lines 7d and 7j .	102,341,576	94,003,728	8,337,848	6.080 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2014

Schedule H (Form 990) 2014

Page

Part II

Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.

		(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	349,268	0	349,268	0.250 %
9	Other
10	Total	349,268	0	349,268	0.250 %

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Did 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. Explain in Part VI the methodology used by the organization to estimate this amount. ......

893,494

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......

354,957

Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.

Section B. Medicare

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

8,140,270

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

8,299,632

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

-159,362

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

Did the organization have a written debt collection policy during the tax year? ..........

Yes

If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI.......................

Yes

Part IV

Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)

(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) 2014

Page

Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest—see instructions) How many hospital facilities did the organization operate during the tax year?1 Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
1	HEBREW REHABILITATION CENTER 1200 CENTRE STREET ROSLINDALE,MA02131 WWW.HEBREWSENIORLIFE.ORG 2290	X	X	X	X

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

Section B. Facility Policies and Practices

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

	HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group

Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):

Yes

Community Health Needs Assessment

Was the hospital facility first licensed, registered, or similarly recognized by a State as a hospital facility in the current tax year or the immediately preceding tax year?.......................

Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C..........

During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12....................

Yes

If "Yes," indicate what the CHNA report describes (check all that apply):

A definition of the community served by the hospital facility

Demographics of the community

Existing health care facilities and resources within the community that are available to respond to the health needs of the community

How data was obtained

The significant health needs of the community

Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups

The process for identifying and prioritizing community health needs and services to meet the community health needs

The process for consulting with persons representing the community’s interests

Information gaps that limit the hospital facility’s ability to assess the community’s health needs

Other (describe in Section C)

Indicate the tax year the hospital facility last conducted a CHNA: 20 13

In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted .................

Yes

Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C................................

Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................

Did the hospital facility make its CHNA report widely available to the public? ..............

Yes

If "Yes," indicate how the CHNA report was made widely available (check all that apply):

Hospital facility’s website (list url): see part v, section c

Other website (list url):

Made a paper copy available for public inspection without charge at the hospital facility

Other (describe in Section C)

Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............

Yes

Indicate the tax year the hospital facility last adopted an implementation strategy: 20 14

Is the hospital facility's most recently adopted implementation strategy posted on a website? ........

Yes

If "Yes" (list url): SEE PART V, SECTION C

If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ......

10b

Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.

12a

Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)? ...........................

12a

If "Yes" to line 12a, did the organization file Form 4720 to report the section 4959 excise tax? ......

12b

If "Yes" to line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

	HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group

Yes

Financial Assistance Policy (FAP)

Did the hospital facility have in place during the tax year a written financial assistance policy that:

Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care?

Yes

If “Yes,” indicate the eligibility criteria explained in the FAP:

Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 200.%
and FPG family income limit for eligibility for discounted care of 400.%

Income level other than FPG (describe in Section C)

Asset level

Medical indigency

Insurance status

Underinsurance discount

Residency

Other (describe in Section C)

Explained the basis for calculating amounts charged to patients?.................

Yes

Explained the method for applying for financial assistance?...................

Yes

If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):

Described the information the hospital facility may require an individual to provide as part of his or her application.

Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application.

Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process.

Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications.

Other (describe in Section C)

Included measures to publicize the policy within the community served by the hospital facility?.......

Yes

If "Yes," indicate how the hospital facility publicized the policy (check all that apply):

The FAP was widely available on a website (list url):

The FAP application form was widely available on a website (list url):

A plain language summary of the FAP was widely available on a website (list url):

The FAP was available upon request and without charge (in public locations in the hospital facility and by mail)

The FAP application form was available upon request and without charge (in public locations in the hospital facility
and by mail)

A plain language summary of the FAP was available upon request and without charge (in public locations in the
hospital facility and by mail)

Notice of availability of the FAP was conspicuously displayed throughout the hospital facility

Notified members of the community who are most likely to require financial assistance about availability of the FAP

Other (describe in Section C)

Billing and Collections

Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon non-payment?..................................

Yes

Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

None of these actions or other similar actions were permitted

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

	HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility or other authorized third party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?.........

If "Yes," check all actions in which the hospital facility or a third party engaged:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 18. (check all that apply):

Notified individuals of the financial assistance policy on admission

Notified individuals of the financial assistance policy prior to discharge

Notified individuals of the financial assistance policy in communications with the individuals regarding the individuals’ bills

Documented its determination of whether individuals were eligible for financial assistance under the hospital facility’s financial assistance policy

Other (describe in Section C)

None of these efforts were made

Policy Relating to Emergency Medical Care

Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required 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?................

If "No," indicate why:

The hospital facility did not provide care for any emergency medical conditions

The hospital facility’s policy was not in writing

The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Section C)

Other (describe in Section C)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)

Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.

The hospital facility used its lowest negotiated commercial insurance rate when calculating the maximum amounts that can be charged

The hospital facility used the average of its three lowest negotiated commercial insurance rates when calculating the maximum amounts that can be charged

The hospital facility used the Medicare rates when calculating the maximum amounts that can be charged

Other (describe in Section C)

During the tax year, did the hospital facility charge any FAP-eligible individual 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? ................................

If "Yes," explain in Section C.

During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ...........................

If "Yes," explain in Section C.

Schedule H (Form 990) 2014

Page

Part V

Facility Information (continued)

Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16i, 18d, 19d, 20e, 21c, 21d, 22d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference	Explanation
FORM 990, SCHEDULE H, PART V, LINE 5	The primary vehicle for gathering community input was an an online survey of community leaders, academics, Ageing Services Access Point (ASAPs), adult day health and home health agencies. These individual or organizations serve or represent members of the medically underserved, low income or minority populations in the community. FORM 990, SCHEDULE H, PART V, LINE 7A http://www.hebrewseniorlife.org/community-health-needs-assessment FORM 990, SCHEDULE H, PART V, LINE 10A HTTP://WWW.HEBREWSENIORLIFE.ORG/WORKFILES/HEALTHCARAE/OUTPATIENT/COMMUNITY _HEALTH_NEEDS_ASSESSMENT.PDF FORM 990, SCHEDULE H, PART V, LINE 11 In 2013, HEBREW REHABILITATION CENTER, INC. (hrc) conducted a Community Health Needs Assessment (CHNA). In response to these findings, HRC developed an implementation plan documenting goals, our current services, and our action plan and timeline. As a chronic care hospital that primarily serves a community of seniors via long-term care, post-acute care, adult day health and outpatient services, we know first-hand the health challenges of older populations. Our primary community is comprised of seniors and low income seniors, 65+, in certain neighborhoods of Boston, and the towns of Brookline, Dedham, Needham, Newton and Westwood. The senior community is the fastest growing population segment in Massachusetts. Approximately one in four households has at least one person 65 years old or older. At HRC, it is always our priority to keep seniors healthy and safe in their homes for as long as possible. From flu clinics to caregiver training sessions, we put significant emphasis on educating seniors and their loved ones on the necessary steps and care needed to remain independent. From 2012 through 2013, we researched and evaluated the needs of our community and the services we offer as well as those offered by others within and around the communities we serve. Several of our local communities have chronic disease and co-morbidity rates higher than the Boston and state averages. Our goal, ultimately, was to understand how we can move forward deliberately to meet the guidelines that the U.S. Department of Health and Human Services outlined for seniors in its Healthy People 2020 Report and better address the health needs of seniors in our community. Our findings clearly indicate that HRC already aligns with Healthy People 2020 in the areas of prevention, long-term services and supports for our seniors. However, the CHNA findings show that seniors in our communities also need assistance with the following: - Transportation - Diabetes care, screening and education - Educational and informational services around chronic diseases - Falls prevention - Mental health and depression counseling, services - Access to various geriatric specialists. HRC's CHNA also examined existing medical facilities in our community. According to U.S. News and World Report, there are 75 hospitals in Metro Boston alone (including Boston, Brookline, Cambridge and Chelsea). Of these, 14 are among the top ranking/high performing facilities in the country. From teaching hospitals to community health centers, Boston is a world-renowned medical destination. A significant number of additional hospitals, major care practices and community health facilities add to the depth of medical services available in our local communities. With so many world-class health facilities in the Greater Boston area, patients from all over the world come to Boston for treatment, and physicians from around the world come to train and practice cutting-edge techniques. Seniors in our local communities need go no further than their Boston doorstep to leverage the world's greatest medical minds and facilities. In determining priorities in light of the local medical community, our CHNA considered the degree of community need for additional resources, our ability to meet that need through our experience, expertise and programming, and the capability of other organizations to meet that same need. We determined that our priority is to work closely with patients to provide access to that great care, whether at HRC or our sister health care organizations. Even in a medically resource-rich area such as Greater Boston, it is still true that seniors fall through the cracks or do not have the resources required to navigate through the wealth of services and supports available to them. Economic concerns, as well as feelings of helplessness, loneliness, fear of potential discrimination or not understanding the medical care plan can be too much for a family or caregiver, let alone the senior him/herself. So while HRC already teams with its fellow world-class medical facilities in the Greater Boston area, and offers many community oriented programs, ongoing work is being done to effectively reach seniors in the communities of Roslindale, Brighton, West Roxbury, Jamaica Plain, Hyde Park, Dorchester, Roxbury, Brookline, Dedham, Needham, Newton and Westwood. HRC, its clinical team and its staff are active in the communities in which our facilities operate. From extensive chronic disease prevention and management education, to participation in community health fairs, to free educational resources, we are committed to senior health. Our implementation plan includes the following goals and action plans: - Transportation Resource Education: Educate community seniors about transportation resources available to help them maintain a healthy lifestyle and remain independent and in the community - Telehealth Expansion: Expand the HSL Home Care telehealth program to encompass diabetes management - Assess Risk Factors for Falls: Through the long-standing National Institute on Aging-funded MOBILIZE Boston study, assess seniors living in the community for risk factors for falls - Self-Management Training: Provide educational programs to help community seniors improve self-management of their diabetes and chronic diseases, and to prevent falls - Depression Screening: Introduce a new offering of depression screening services to Brookline seniors - Specialist Access: Increase access to HSL's geriatric specialists to community seniors in Brookline and Dedham. form 990, schedule h, part v, line 13h Hebrew Rehabilitation Center, Inc. uses Medicaid eligibility to determine eligibility for financial assistance.
FORM 990, SCHEDULE H, PART V, LINE 21D	HRC is a chronic care hospital and does not have an emergency department; all admissions are elective and are not for emergency services. Inpatients requiring emergency care that HRC cannot provide are transported, regardless of financial assistance status, to local acute care hospitals for appropriate treatment.
FORM 990, SCHEDULE H, PART V, LINE 22D	HRC uses Medicaid and Medicare payment rates to determine amounts due from FAP-eligible individuals.

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, from largest to smallest) How many non-hospital health care facilities did the organization operate during the tax year?
Name and address		Type of Facility (describe)
1
2
3
4
5
6
7
8
9
10

Schedule H (Form 990) 2014

Page

Part VI

Supplemental Information

Provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs 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.

Form and Line Reference	Explanation
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 on the NewBridge campus, and in Canton, MA and Brookline, MA. Hebrew SeniorLife, Inc. (HSL), a regional and emerging national thought leader in senior health care, senior living, research and teaching, is HRC's sole member and also provides management services to HRC. HRC is accredited by CARF (Commission on Accreditation of Rehabilitation Facilities), and 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 care, primary and specialty care, outpatient clinics, outpatient rehabilitative services, and adult day care. In 2013, HSL introduced HSL Hospice Care to provide community hospice care. See Form 990 Part III Line 4A program service description.
FORM 990, SCHEDULE H, PART I, LINE 6A	HRC's annual community benefits report is prepared using the name of HRC's sole member, Hebrew SeniorLife, Inc.
FORM 990, SCHEDULE H, 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 primarily HRC-employed physicians and nurse practitioners, with direct costs in FY15 of $1,510,939. Other subsidized health services were for HRC's Recuperative Services Unit, Adult Day Care and Outpatient Rehabilitation programs.
FORM 990, SCHEDULE H, PART I, LINE 7 COLUMN (F)	Hebrew Rehabilitation Center, Inc. follows a standard accounting practice to calculate the amount to reserve on the balance sheet for future bad debts. Increases to the reserve are expensed in the provision for bad debts. Hebrew Rehabilitation Center, Inc. has used the proportion of self-pay reserve to the total required reserve to determine the amount of bad debt expense that is attributable to those eligible for financial assistance.
FORM 990, SCHEDULE H, 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 FY15 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.
FORM 990, SCHEDULE H, PART II	The $349,268 of Workforce Development represents HRC's Career Development programs for Certified Nurse Assistants (CNAs) and other staff. Included in this amount are costs of onsite remedial classes in math, ESOL, and reading for our employees. An outside vendor provides classes for 10 months of every year with the students meeting two times per week for two 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 degree programs. In FY12 this program received a $300K three-year grant from The Boston Foundation for the program "Advanced Career Path for CNAs: Creating Frontline Leaders." This unique nursing specialty certification program will enhance the skill set of CNAs and improve the quality of care that seniors receive; it is an extension of HSL's existing career development programs and is a replicable model for professional development. 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. HRC participates in the University of Massachusetts nursing program in which RNs employed by HSL may apply to UMass for a scholarship for their Bachelor in Nursing Degree. Over 800 students annually train at HRC in a wide of health professions including medicine, nursing, recreational therapy, pharmacy, dentistry, physical, occupational, and speech therapy, clinical pastoral and social work. HRC's 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. As part of its coalition building activity, HRC is actively involved in the Multicultural Coalition on Aging (MCA), and hosts the coalition's monthly meetings. The MCA is comprised of approximately 200 organizations and individuals 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 350 seniors and are sponsored through the MCA member organizations. In FY15 there were 10 monthly MCA meetings and 1 Consumer Conference reaching total of 576 professionals and consumers. Most of monthly meetings include a speaker on issues relevant to cultural diversity. Other economic development, physical improvements, and environmental benefits were identified but not specifically costed in Part II.
FORM 990, SCHEDULE H, PART III, LINE 2	HRC records provision for doubtful accounts as the amount needed to adjust the reserve, which is based on estimated percentages of accounts receivable by payor and aging category. THE COSTING METHODOLOGY USED IS BASED PRIMARILY ON THE STANDARD cost ACCOUNTING METHODS OF THE MASSACHUSETTS STATE CHIA (formerly D-403) COST REPORT FOR FY14 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.
FORM 990, SCHEDULE H, PART III, LINE 4	HRC's financial statement footnotes do not contain a footnote describing bad debt expense.
FORM 990, SCHEDULE H, PART III, LINE 8	Line 7 shows a "Medicare deficit" of $159,362 for services other than those reported as part of Subsidized Health Services. The reconciliation 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. $159,362 was HRC's true Medicare deficit (excluding activity reported as part of Subsidized Health Services). HRC treats all patients even if Medicare reimbursement falls short of cost. This level of care is critical to the community. Therefore, the medicare shortfall should be treated as a community benefit.
FORM 990, SCHEDULE H, PART III, LINE 9B	Patients found to be eligible for assistance through Massachusetts Medicaid (known as MassHealth) or other programs 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. Hebrew Rehabilitation Center, Inc. treats all patients regardless of Medicare reimbursement, which often falls short of cost. FOR EXAMPLE, Medicare has life time limits on Part A days. Hebrew Rehabilitation Center, Inc. will continue to treat patients whose Medicare benefits have exhausted, or when payment is below cost. The patients are generally too sick to be transferred, so their continued stay is at Hebrew Rehabilitation Center, Inc.'s expense with no additional revenue. The health of the patient and not cost is paramount.
FORM 990, SCHEDULE H, PART VI - SECTION 2	In order to proactively address the health needs of the rapidly growing senior population, HSL has worked over the past decades to reach deep into the community to understand and find ways to prevent chronic disease, establish a home health-care service, establish community hospice, 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 regular research 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 prevent admission and readmission, and 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 Medical School-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 2013 HRC conducted a comprehensive Community Health Needs Assessment (CHNA). Founded with the promise to honor our elders, for 111 years we have served seniors' health care needs in several communities within the city of Boston, and more recently, in the towns of Brookline, Dedham, Needham, Newton and Westwood. As a chronic care hospital, HRC offers long-term care, post-acute care, adult day health and outpatient services. As a hospital that primarily serves a community of seniors, it is always our priority to keep seniors healthy and safe in their homes for as long as possible. From flu clinics to caregiver training sessions, we put a lot of emphasis on educating seniors and their loved ones on the necessary steps and care needed to remain independent. From 2012 through 2013, we researched and evaluated the needs of our community and the services we offer as well as those offered by others within and around the communities we serve. Our goal, ultimately, was to understand how we can move forward deliberately to meet the guidelines that the U.S. Department of Health and Human Services outlined for seniors in its Healthy People 2020 Report and better address the health needs of seniors in our community. Our findings clearly indicate that HRC already aligns with Healthy People 2020 in the areas of prevention, long-term services and supports for our seniors. However, the CHNA findings show that seniors in our communities also need assistance with the following: - Transportation - Diabetes care, screening and education - Educational and informational services around chronic diseases - Falls prevention - Mental health and depression counseling, services - Access to various geriatric specialists. In response to these CHNA findings, HRC developed an Implementation Plan; it was approved by the Board in January 2014.
FORM 990, SCHEDULE H, PART VI - SECTION 3	All patients admitted to HRC are counseled by an admissions coordinator about services rendered, billing procedures, patient rights and responsibilities, insurance coverage, 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 and retained on file. HRC has provided financial assistance to selected adult day care participants since August 1999, covering the costs of transportation (in prior years) and some daily programs. The financial assistance has been essential to those participants who cannot afford to pay privately, but who have periods of ineligibility for MassHealth or other financial subsidies (given that the services are not covered by Medicare or private health insurance plans).
FORM 990, SCHEDULE H, PART VI - SECTION 4	Hebrew SeniorLife provides services to seniors. HRC, in Roslindale, at the satellite Health Care Center at the NewBridge on the Charles campus in Dedham, and at the outpatient clinics in Dedham, Canton and Brookline, provides long-term care; post-acute care, including rehabilitative and hospital-level care; specialized geriatric primary and specialty outpatient clinics; outpatient services; hospice services; home health care and private care (through an HSL affiliate); and adult day health care. 95% of the patients of Hebrew Rehabilitation Center and its satellite medical clinics are on Medicare and are older than 65. Our primary community is seniors and low income seniors, 65+, in certain neighborhoods of Boston, and the towns of Dedham, Canton, Brookline, Needham, Newton and Westwood. 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.
FORM 990, SCHEDULE H, PART VI - SECTION 5	Hebrew Rehabilitation Center contributes to community health in many ways. Part of HRC's mission is to promote the independence of seniors, including by supporting them in their homes and avoiding institutional care. It does this through outpatient care at its satellite clinics supporting senior housing, adult day health programs that help at-risk seniors stay at home, outpatient rehabilitative care designed to prevent rehospitalizations, and by offering many supportive programs and services that improve the physical and mental health and lives of seniors. Seniors learn to take control of their own health and maximize their physical and social vitality in a number of HRC-sponsored wellness programs, including 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. In FY15, approximaltey 120 free wellness programs (each from 6-8 weeks in duration) offered across Massachusetts communities helped 1500 seniors (more than 10,000 to date) take a more active role in promoting their own good health. In addition, another 19 health information sessions were offered throughout Massachusetts, reaching another 750 participants. HRC's Volunteer department harnesses the energy of over 200 volunteers who provided over 22,000 of worked hours, helping seniors stay connected to the larger community. HRC's Chaplaincy department provides spiritual support, with weekly prayer services (Jewish and ecumenical), pastoral volunteer training, and weekly bible study class. HRC's Palliative Care program helps seniors, families and staff navigate difficult decisions and issues, helping seniors have dignity and comfort at end-of-life. HRC's medical staff, comprised of over 40 employed physicians and nurse practitioners, participate in community activities such as health and wellness lectures to senior groups living in the community in addition to their patient care and teaching activities. Seniors and the professional community are served through sponsored events such as senior resource fairs and healthy aging programs, and professional sponsorships (50 programs reached approximately 2,000 consumers in FY15). HRC also promotes health by educating the professional community through accredited continuing education in-service presentations to physicians, nurses, social workers, geriatric service providers, elder law attorneys, and other professionals serving the geriatric community (6 accredited programs reached 275 professionals in FY15). HRC's IFAR (Institute for Aging Research), described in general in the 990 Schedule O Part III Line 4b, had several important findings that will directly improve the health of seniors, these include - Up to three years of whole body vibration failed to improve bone, muscle or balance in seniors - results from the "VIBES" trial; - Low density muscle in the spine is associated with worse standing balance; - The treatment of hypertension can improve blood flow to the brain and prevent falls; - Tai Chi exercises twice a week can improve physical function and walking speed in elderly people; - Better infection management in advanced dementia reduces patient burden and resistant bacteria; - Mental inhibition and inattention predict physical function six months later in a sample of older adults with diabetes; - Executive function predicts exercise adherence, via self-efficacy, in non-active older adults with diabetes; - A twelve-week, titrated social cognitive intervention increases short-term self-efficacy and physical activity in diabetic older adults (presented at Society of Behavioral Medicine, manuscript in review); - Optimism influences longitudinal trajectory of well-being in older women; - A social cognitive framework, with specific emphasis on fatigue as a barrier, predicts exercise adherence in older breast cancer survivors; - identified evidence-based criteria for clinically meaningful weakness and low muscle mass in older adults; - there is a link between delirium and long term cognitive decline in all older persons; - Preoperative pain and depression are important risk factors for delirium in older persons. HRC collaborates with area providers and policy leaders to promote the health of seniors. In 2012 and 2013, HRC finalized preferred provider agreements with Beth Israel Deaconess Medical Center and New England Baptist Hospital to provide the highest quality, cost-effective hospital and post-hospital care. Driven by a commitment to reduce avoidable hospitalizations and readmissions, the goals of these agreements are to improve transitions of care for patients, access, communications, and information sharing, and ensure the best possible patient outcomes. In 2013 HRC's IFAR announced, with Brandeis University's Heller School for Social Policy and Management, the establishment of a joint Center to inform health care policy and practices in aging to address the impact of the nation's unprecedented demographic shift as baby boomers enter retirement years, and to collaborate to translate clinical research into policy and practice recommendations for healthy aging. HSL is governed 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 TWO 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.
FORM 990, SCHEDULE H, PART VI - SECTION 6	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 geriatric health-care professionals, senior living and health care must be integrated in such a way to promote independence for all adults as they age. HRC's affiliates include senior supportive housing communities, which help keep seniors independent in their homes with supportive services including wellness and fitness programs, social service supports, access to health and home care, dining programs, and recreational activities. Coordinated services throughout the HSL network support seniors in their independence as well as provide for successful transitions between care settings. Examples of innovative programs include a grant-supported Depression Support service coordinating care of primary care and mental health providers and actively reaching out to monitor compliance and response, and a collaboration with a local college on a multi-generational course called "Nursing care of the Older Adult" which partners the older and younger groups to do active learning, form multi-generational relationships, and dispel stereotypes about aging. HSL's Chaplaincy Institute has been named one of the nation's 50 most innovative Jewish non-profits in Slingshot for its work to train chaplains in issues related to aging and improving the quality of Jewish pastoral care nationally. It trains 16 graduate level students in pastoral care (Clinical Pastoral Education, accredited by the Association for Clinical Pastoral Education) over the course of a year. HSL also provides employee scholarships for Roslindale or NewBridge employees and/or a child/spouse of an employee who has been employed at HSL for at least 6 months. The student must have an overall GPA of 2.5 or higher and must be entering the 2nd, 3rd or 4th year in an accredited undergraduate degree program, enrolled in 1st or 2nd year of LPN certificate program or enrolled in Graduate School. HSL's Employee Lifeline Program (H.E.L.P.) was created to help employees who, due to unexpected circumstances, are facing dire personal hardships that have negative financial consequences. The program provides some financial assistance to employees who meet the program's guidelines. Eligible beneficiaries include all staff who have been employed at HSL for a minimum of one year, are in good standing, and work a minimum of 1,000 hours on an annualized basis. HELP was designed by a group of employees and is funded through employee and Development efforts. Through its web site and Blog, HSL provides a wealth of free information on healthy aging to the general public, including an ebooks entitled "You and Your Aging Parents: A Family Approach to Lifelong Health, Wellness & Care" and "ReAge Your Personal Health: A Wellness Guide for Older Adults" and an enewsletter called "@SeniorLife." 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.
FORM 990, SCHEDULE H, PART VI - SECTION 7	This is not applicable as in Massachusetts only acute hospitals file community benefit reports with the state. HRC provides its Schedule H filing to the state via the Massachusetts Hospital Association.

Schedule H (Form 990) 2014

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, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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 or provision of all of 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
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

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? .........

Yes

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), 501(c)(4), and 501(c)(29) organizations 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? ...........................

Yes

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

Yes

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? ...........................

Yes

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

Yes

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 ............

Yes

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

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is 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) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(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 in column(B) reported as deferred in prior Form 990
(A) Name and Title		(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)
1KATELYN QUYNNVP, DEVELOPMENT	(i) (ii)	0 ............................... 348,195	0 ............................... 30,000	0 ............................... 258	0 ............................... 22,600	0 ............................... 42,473	0 ............................... 443,526	0 ............................... 0
2LOUIS J WOOLFPresident & CEO	(i) (ii)	0 ............................... 647,157	0 ............................... 158,951	0 ............................... 594	0 ............................... 55,100	0 ............................... 78,040	0 ............................... 939,842	0 ............................... 0
3JAMES D HARTCFO & Secretary	(i) (ii)	0 ............................... 298,618	0 ............................... 49,860	0 ............................... 258	0 ............................... 5,100	0 ............................... 43,827	0 ............................... 397,663	0 ............................... 0
4MARY MOSCATOPresident, HSL Health Care Srv	(i) (ii)	285,904 ............................... 0	26,951 ............................... 0	258 ............................... 0	5,100 ............................... 0	50,857 ............................... 0	369,070 ............................... 0	0 ............................... 0
5ROBERT J SCHREIBERMEDICAL DIRECTOR	(i) (ii)	292,117 ............................... 0	0 ............................... 0	258 ............................... 0	5,100 ............................... 0	50,044 ............................... 0	347,519 ............................... 0	0 ............................... 0
6LEWIS LIPSITZDirector, IFAR	(i) (ii)	316,192 ............................... 0	0 ............................... 0	396 ............................... 0	5,100 ............................... 0	42,968 ............................... 0	364,656 ............................... 0	0 ............................... 0
7HASSAN ARIFHOSPITALIST	(i) (ii)	274,327 ............................... 0	0 ............................... 0	60 ............................... 0	4,175 ............................... 0	49,354 ............................... 0	327,916 ............................... 0	0 ............................... 0
8GREGORY TOOTCOO	(i) (ii)	180,507 ............................... 0	17,810 ............................... 0	138 ............................... 0	1,958 ............................... 0	28,951 ............................... 0	229,364 ............................... 0	0 ............................... 0
9SHARON K INOUYEDirector, Aging Brain	(i) (ii)	313,976 ............................... 0	0 ............................... 0	258 ............................... 0	5,100 ............................... 0	26,332 ............................... 0	345,666 ............................... 0	0 ............................... 0
10FRANCIS X HINCKLEYCIO, THRU MAY 2015	(i) (ii)	0 ............................... 219,304	0 ............................... 0	0 ............................... 258	0 ............................... 1,673	0 ............................... 52,522	0 ............................... 273,757	0 ............................... 0
11HELEN CHENCHIEF MEDICAL OFFICER	(i) (ii)	303,978 ............................... 0	25,500 ............................... 0	138 ............................... 0	5,100 ............................... 0	33,531 ............................... 0	368,247 ............................... 0	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference

Explanation

SUPPLEMENTAL COMPENSATION INFORMATION

SCHEDULE J, PART I, LINE 3 HEBREW REHABILITATION CENTER RELIES UPON HSL AS THE PARENT ORGANIZATION TO ESTABLISH THE COMPENSATION OF THE ORGANIZATIONS' PRESIDENT/CEO 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, PART I, LINE 4B LOUIS J. WOOLF, PRESIDENT OF HSL (AND CEO AS OF FEBRUARY 2013), PARTICIPATED IN A 457(F) SUPPLEMENTAL RETIREMENT PLAN, THAT INCLUDED $50,000 OF EMPLOYER CONTRIBUTIONS DURING THE YEAR. THIS AMOUNT IS INCLUDED IN THE DEFERRED COMPENSATION SECTION SHOWN IN PART VII. Schedule J, Part I, LineS 5, 6 & 7 Each year, HRC withholds a portion of its senior leadership's compensation to create an "at risk" bonus, which is then paid, on an incentive basis, to its senior leadership when target goals are reached. Before any bonus is paid out under this arrangement, HSL's compensation committee reviews the financial position of the organization and, if feasible, will approve bonuses to eligible senior leadership. Bonuses are budgeted each year as a percentage of the eligible employee's base wages. The percentage payable ranges from 5 to 15 percent. The following employees received bonuses paid out under HRC's bonus arrangement in 2014: hELEN CHEN $25,500 Mary Moscato $26,951 Greg Toot $17,810 This amount is included in bonus & incentive compensation reported on Schedule J, Part II, Column (B)(ii).

Schedule J (Form 990) 2014

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 Part VI.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Information about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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	MASSACHUSETTS HEALTH & EDUCATIONAL FACILITIES AUTH	04-2456011	57586CM93	04-01-2013	9,974,000	SEE PART VI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . . .	0
2 Amount of bonds legally defeased . . . . . . . . . . .	0
3 Total proceeds of issue . . . . . . . . . . . . . .	9,974,000
4 Gross proceeds in reserve funds . . . . . . . . . . . .	0
5 Capitalized interest from proceeds . . . . . . . . . . .	0
6 Proceeds in refunding escrows . . . . . . . . . . . .	0
7 Issuance costs from proceeds . . . . . . . . . . . .	0
8 Credit enhancement from proceeds . . . . . . . . . . .	0
9 Working capital expenditures from proceeds . . . . . . . . .	0
10 Capital expenditures from proceeds . . . . . . . . . . .	0
11 Other spent proceeds . . . . . . . . . . . . . .	9,974,000
12 Other unspent proceeds . . . . . . . . . . . . . .	0
13 Year of substantial completion . . . . . . . . . . . .	2013
	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 Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2014

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 of bond-financed property? . . . . . . . . . . . .		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .	X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any 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 %
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 . . . . . . .	0.316 %
6 Total of lines 4 and 5 . . . . . . . . . . . . .	0.316 %
7 Does the bond issue meet the private security or payment test? . . . . .		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .		X
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? . . . . . . .	X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . .		X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .	X
b Exception to rebate? . . . . . . . .		X
c No rebate due? . . . . . . . .		X
If "Yes" to line 2c, provide in Part VI the date the rebate computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . .		X
4a Has the organization or the governmental issuer entered into a qualified 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 the hedge terminated? . . . . . .	X

Schedule K (Form 990) 2014

Page 3

Part IV

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .		X
b Name of provider . . . . . . . . .	0
c Term of GIC . . . . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .	X

Part V

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X

Part VI

Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).

Return Reference	Explanation
PURPOSE OF BOND	SCHEDULE K, PART I VARIABLE RATE DEMAND REVENUE BONDS HEBREW REHABILITATION CENTER ISSUE SERIES A (2013). THE PROCEEDS OF THE 2013 BONDS WERE USED TO REFUND SERIES D.

Schedule K (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

Hebrew Rehabilitation Center

Employer identification number

04-2104298

Part I

Types of Property

		(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that

it must hold for at least three years from the date of the initial contribution, and which is not required to be used

for exempt purposes for the entire holding period? ..................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

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

Cat. No. 51227J

Schedule M (Form 990) (2014)

Page 2

Part II

Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation

Schedule M (Form 990) (2014)

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

Hebrew Rehabilitation Center

Employer identification number

04-2104298

Return Reference

Explanation

MISSION STATEMENT

FORM 990, PART I, LINE 1 OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE. DESCRIPTION OF NEGATIVE ASSETS FORM 990, PART I, LINE 22 THE DECREASE IN UNRESTRICTED NET ASSETS AND UNRESTRICTED NET DEFICIT AT HEBREW REHABILITATION CENTER, inc. ("HRC") FOR FISCAL YEAR 2015 REFLECTS THE INCLUSION OF EXPENSES THAT ARE SUPPORTED BY HRC'S PARENT, HEBREW SENIORLIFE, inc. ("HSL"). HSL BENEFITS FROM BOTH MANAGEMENT FEES AND PHILANTHROPIC INCOME THAT ARE AVAILABLE TO FUND HRC'S OPERATING, PENSION FUND AND OTHER EXPENSES. AS SUCH, HSL'S MANAGEMENT, BOARD OF DIRECTORS AND LENDERS VIEW THE ORGANIZATION'S FINANCIAL CONDITION AS HSL'S AND HRC'S COMBINED BALANCE SHEET, WITH $46.5 MILLION IN UNRESTRICTED NET ASSETS AT 9/30/15. FORM 990, PART III, LINE 1 THESE SERVICES ARE PROVIDED TO A POPULATION RECEIVING MEDICARE AND/OR MEDICAID. MEDICARE AND MEDICAID ACCOUNT FOR 58% AND 20% OF REVENUES RECEIVED BY THE ORGANIZATION, RESPECTIVELY. FORM 990, PART III, LINE 4A HRC IS ACCREDITED BY CARF (COMMISSION ACCREDITATION OF REHABILITATION FACILITIES), AN INDEPENDENT NONPROFIT ORGANIZATION PROVIDING ACCREDITATION SERVICES WORLDWIDE. HRC MEETS AND SURPASSES CARF GUIDELINES FOR SERVICE AND QUALITY. HRC CONFORMS TO NATIONALLY AND INTERNATIONALLY RECOGNIZED SERVICE STANDARDS AND IS FOCUSED ON DELIVERING FIRST CLASS HEALTH CARE AND CONTINUES TO STRIVE FOR EXCELLENCE. 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. Payments from Medicaid comprised 73% of net revenue, Medicare payments were 4%, self pay and other was 23%. POST-ACUTE CARE: THE MEDICAL ACUTE CARE UNIT AT HEBREW REHABILITATION CENTER IN BOSTON OFFERS 42 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. Payments from Medicare comprised 78%, Medicaid 5%, Commercial and Other 17%. OUTPATIENT CLINICS: HEBREW REHABILITATION CENTER, inc.'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. OUTPATIENT CLINICS ARE OPERATED BY HRC AT THE ORCHARD COVE, DEDHAM AND BROOKLINE LOCATIONS. Payments from Medicare comprised 84%, Medicaid was 1% and other payers were 15%. ADULT DAY HEALTH: HRC HAS OVER 19 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. Adult day health payments were 66% Medicaid and 34% self pay. 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, 2015, HEBREW REHABILITATION CENTER, inc. SERVED AN AVERAGE OF 45 DAY PROGRAM PARTICIPANTS. FORM 990, PART III, LINE 4B WITH NEARLY 50 YEARS OF HISTORY, IFAR IS THE LARGEST GERONTOLOGICAL RESEARCH FACILITY IN THE U.S. IN A CLINICAL SETTING, AND IS A RESEARCH AFFILIATE OF HARVARD MEDICAL SCHOOL. IT IS HOME TO FOUR PROFESSORS OF MEDICINE AT HARVARD MEDICAL SCHOOL, AND 16 OF ITS FACULTY HAVE ACADEMIC APPOINTMENTS THERE. IFAR CURRENTLY HAS A $43 MILLION GRANT PORTFOLIO, WITH MORE THAN 60 RESEARCH GRANTS AND 19 INVESTIGATORS. ITS RESEARCH FOCUSES ON FALLS, OSTEOPOROSIS AND FRACTURES, NUTRITION AND MUSCULOSKELETAL HEALTH, FOOT DISORDERS AND FOOT PAIN, GENETIC EPIDEMIOLOGY, DEMENTIA, DELIRIUM, PALLIATIVE CARE, HEALTH CARE QUALITY IMPROVEMENT, AND DEPRESSION AND MENTAL HEALTH. IFAR RESEARCHERS HAVE ACCESS TO SOME OF THE WORLD'S LARGEST DATABASES, AND TO THE MORE THAN 5,000 SENIORS ANNUALLY AFFILIATED WITH HEBREW SENIORLIFE ENTITIES. IN TURN, ITS RESEARCH INFORMS HSL'S HEALTH CARE SERVICES AND PROGRAMS, SO PATIENTS AND RESIDENTS BENEFIT FROM BEST PRACTICES IN THE TREATMENT OF COMMON CONDITIONS OF AGING. IN ADDITION TO GRANT FUNDING IFAR RECEIVES SUPPORT FROM PRIVATE PHILANTHROPY TO ADVANCE ITS MISSION, BY PROVIDING SEED MONEY FOR YOUNG AND ESTABLISHED RESEARCHERS TO TEST NEW IDEAS, AND IN HELPING TO DISSEMINATE RESEARCH FINDINGS SO THEY CAN IMPACT SENIORS AROUND THE WORLD. SENIORS AROUND THE WORLD. FORM 990, PART III, LINE 4c OTHER PROGRAM SERVICE REVENUE IS MADE UP OF MISCELLANEOUS NON-PATIENT SERVICE REVENUE AND EXPENSES, INCLUDE DEPARTMENT OF MEDICINE TEACHING, FELLOWSHIPS & OTHER SUPPORT, FOOD SERVICE, VARIETY OF ANCILLARY PROGRAMS, AND SPACE LEASED BY HSL. DESCRIPTION OF CLASSES OR MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF HEBREW REHABILITATION CENTER, inc. AND PROVIDES MANAGEMENT support as needed 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, LINE 7A THE HEBREW SENIORLIFE, inc. BOARD CHAIR APPOINTS THE MEMBERS OF THE HEBREW REHABILITATION CENTER, inc. BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HEBREW SENIORLIFE, inc. BOARD MEMBERS. DESCRIPTION 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, inc.'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 FORM 990 BEGINS INTERNALLY WITH HEBREW SENIORLIFE STAFF AND ERNST & YOUNG PREPARING THE FORM WITH INPUT PROVIDED BY HEBREW SENIORLIFE, inc. 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 VIEW THE FULL RETURNS PRIOR TO THEIR FILING. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C THE BOARD OF HEBREW REHABILITATION CENTER, inc. VOTED TO ADOPT THE HEBREW SENIORLIFE, inc. CONFLICT OF INTEREST POLICY. MONITORING AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS INDIVIDUALS COVERED UNDER THE CONFLICT OF INTEREST POLICY HAVE AN AFFIRMATIVE DUTY TO DISCLOSE THE EXISTENCE OR POSSIBILITY OF A CONFLICT OF INTEREST AND SHALL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE HEBREW SENIORLIFE CONFLICTS COMMITTEE. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY PROVIDES THAT ANNUALLY, EACH COVERED PERSON SHALL SIGN A STATEMENT AFFIRMING THAT SUCH PERSON RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH THE POLICY. THE SIGNED STATEMENT AFFIRMS THAT THE PERSON UNDERSTANDS HEBREW REHABILITATION CENTER, inc. IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS, HEBREW REHABILITATION CENTER, inc. MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. WHO IS COVERED THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS, PERSONS SERVING IN SENIOR STAFF POSITIONS OUTLINED IN AN EXHIBIT ATTACHED TO THE CONFLICT OF INTEREST POLICY, AND ANY OTHER PERSON WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF ANY OF THE ORGANIZATION OR ANY OF ITS AFFILIATES. LEVEL AT WHICH DETERMINATIONS OF CONFLICT ARE MADE AND WHICH ACTUAL CONFLICTS ARE REVIEWED THE HEBREW SENIORLIFE CONFLICTS COMMITTEE IS RESPONSIBLE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS AND EVALUATING WHETHER THE ORGANIZATION WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A TRANSACTION THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. THE CONFLICTS COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS WHO ARE RESPONSIBLE FOR M

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

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" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

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 (if applicable) 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 entity?
(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) ORCHARD COVE INC ONE DEL POND DRIVE CANTON,MA02021 22-3080006	CONT. CARE	MA	501(C)(3)	9	HSL	Yes
(2) HRCA SENIOR HOUSING INC 640 NORTH MAIN STREET RANDOLPH,MA02368 04-2765428	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(3) CENTER COMMUNITIES OF BROOKLINE INC 100 CENTRE STREET BROOKLINE,MA02446 01-0569404	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(4) HRCA BROOKLINE HOUSING 112-120 CENTRE 112-120 CENTRE STREET BROOKLINE,MA02446 03-0372998	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(5) HRCA BROOKLINE HOUSING 1550 BEACON 1550 BEACON STREET BROOKLINE,MA02446 01-0569403	ELDER HOUSING	MI	501(C)(3)	9	HSL	Yes
(6) HRCA HOUSING FOR ELDERLY INC 420 REVERE BEACH BOULEVARD REVERE,MA02151 04-2543731	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(7) NEWBRIDGE ON THE CHARLES INC 1200 CENTRE STREET BOSTON,MA02131 38-3707573	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(8) HRCA BROOKLINE HOUSING 108 CENTRE 1200 CENTRE STREET BOSTON,MA02131 81-0612222	ELDER HOUSING	MA	501(C)(3)	9	HSL	Yes
(9) HEBREW SENIORLIFE HOSPICE CARE INC 1200 CENTRE STREET BOSTON,MA02131 46-1309228	HOSPICE SERV.	MA	501(C)(3)	9	HSL	Yes
(10) HEBREW SENIORLIFE INC 1200 CENTRE STREET BOSTON,MA02131 90-0183119	MGMT SERVICES	MA	501(C)(3)	7	NA		No

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

Cat. No. 50135Y

Schedule R (Form 990) 2014

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 V-UBI 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 V-UBI 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	(i) Section 512(b)(13) controlled entity?
(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	Yes	No
(1) HSL PAYROLL SERVICES INC 100 CENTRE STREET BROOKLINE,MA02446 04-2684823	PAYROLL SERVICES	MA	CCB	C-CORP	0	0		No

Schedule R (Form 990) 2014

Page 3

Part V

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

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

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, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Yes

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

Yes

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

s Other transfer of cash or property from related 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 related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) HEBREW SENIORLIFE INC	S	5,863,000	ACTUAL
(2) HEBREW SENIORLIFE INC	M	1,882,606	ACTUAL
(3) HEBREW SENIORLIFE INC	P	525,921	ACTUAL
(4) HEBREW SENIORLIFE INC	M	6,223,234	CONTRACT
(5) NEWBRIDGE ON THE CHARLES	R	8,951,041	ACTUAL
(6) NEWBRIDGE ON THE CHARLES	K	8,676,197	CONTRACT
(7) HEBREW SENIORLIFE INC	J	300,000	ACTUAL
(8) HEBREW SENIORLIFE INC	P	386,811	ACTUAL
(9) CENTER COMMUNITIES OF BROOKLINE	P	50,080	ACTUAL
(10) NEWBRIDGE ON THE CHARLES	P	5,365,419	ACTUAL
(11) ORCHARD COVE	P	261,931	ACTUAL
(12) CENTER COMMUNITIES OF BROOKLINE	Q	388,107	ACTUAL
(13) HEBREW SENIORLIFE INC	Q	1,096,764	ACTUAL
(14) JACK SATTER HOUSE	Q	273,476	ACTUAL
(15) NEWBRIDGE ON THE CHARLES	Q	1,873,654	ACTUAL
(16) ORCHARD COVE	Q	2,023,389	ACTUAL
(17) SIMON C FIREMAN COMMUNITY	Q	223,453	ACTUAL
(18) SIMON C FIREMAN COMMUNITY	B	47,238	ACTUAL
(19) NEWBRIDGE ON THE CHARLES	L	846,288	CONTRACT

Schedule R (Form 990) 2014

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

Schedule R (Form 990) 2014

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2014

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, POST-ACUTE CARE, (SEE SCHEDULE O)
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	4
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	2
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	1,871
6	Total number of volunteers (estimate if necessary) .............	6	350
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	257,879
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	9,700,133	10,478,173
9	Program service revenue (Part VIII, line 2g) .........	114,485,415	119,593,142
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	600,667	675,181
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	51,103	30,879
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	124,837,318	130,777,375
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)	93,879,945	91,741,866
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–24e)....	39,442,980	45,252,146
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	133,322,925	136,994,012
19	Revenue less expenses. Subtract line 18 from line 12.......	-8,485,607	-6,216,637
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	45,014,394	44,139,035
21	Total liabilities (Part X, line 26).............	111,921,581	126,108,800
22	Net assets or fund balances. Subtract line 21 from line 20.....	-66,907,187	-81,969,765

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 113,664,682 including grants of $ 0 ) (Revenue $ 116,568,620 )
	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. HRC IS AFFILIATED WITH HARVARD MEDICAL SCHOOL AND SOME STAFF PHYSICIANS ALSO HOLD FACULTY APPOINTMENTS THERE.

4b	(Code: ) (Expenses $ 6,966,925 including grants of $ 0 ) (Revenue $ 734,736 )
	THE INSTITUTE FOR AGING RESEARCH (IFAR), A DIVISION OF HEBREW REHABILITATION CENTER, SEEKS TO TRANSFORM THE HUMAN EXPERIENCE OF AGING BY ENSURING A LIFE OF HEALTH, DIGNITY AND PRODUCTIVITY INTO ADVANCED AGE. IFAR'S MISSION IS TO CONDUCT RESEARCH THAT DISCOVERS THE MECHANISMS OF AGE-RELATED DISEASE AND DISABILITY; LEADS TO THE PREVENTION, TREATMENT AND CURE OF DISEASE; ADVANCES THE STANDARD OF CARE FOR OLDER PEOPLE; INFORMS PUBLIC DECISION-MAKING; AND DEVELOPS THE NEXT GENERATION OF LEADERS IN AGING RESEARCH.

4c	(Code: ) (Expenses $ 2,232,743 including grants of $ 0 ) (Revenue $ 2,289,786 )
	THE REMAINING PROGRAM SERVICE RELATED EXPENSES INCLUDE TEACHING, FELLOWSHIPS, A VARIETY OF ANCILLARY PROGRAMS AND OTHER MISCELLANEOUS SERVICES.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses122,864,350

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)				(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) MARSHA COHEN........................................................................ TREASURER	1.0 .......................3.5	X	X			0	0	0
(2) LOUIS J WOOLF........................................................................ President & CEO	10.0 .......................40.0	X	X			0	806,702	133,140
(3) JAMES D HART........................................................................ CFO & Secretary	12.0 .......................38.0	X	X			0	348,736	48,927
(4) TODD FINARD........................................................................ CHAIR	1.0 .......................3.5	X	X			0	0	0
(5) GREGORY TOOT........................................................................ COO	50.0 .......................0.0		X			198,455	0	30,909
(6) FRANCIS X HINCKLEY........................................................................ CIO, THRU MAY 2015	15.0 .......................35.0		X			0	219,562	54,195
(7) PETER INGRAM........................................................................ CIO, FROM July 27, 2015	15.0 .......................35.0		X			0	0	0
(8) KATELYN QUYNN........................................................................ VP, DEVELOPMENT	3.0 .......................47.0			X		0	378,453	65,073
(9) MARY MOSCATO........................................................................ President, HSL Health Care Srv	40.0 .......................10.0			X		313,113	0	55,957
(10) ROBERT J SCHREIBER........................................................................ MEDICAL DIRECTOR	50.0 .......................0.0				X	292,375	0	55,144
(11) LEWIS LIPSITZ........................................................................ Director, IFAR	50.0 .......................0.0				X	316,588	0	48,068
(12) HASSAN ARIF........................................................................ HOSPITALIST	50.0 .......................0.0				X	274,387	0	53,529
(13) SHARON K INOUYE........................................................................ Director, Aging Brain	50.0 .......................0.0				X	314,234	0	31,432
(14) HELEN CHEN........................................................................ CHIEF MEDICAL OFFICER	50.0 .......................0.0				X	329,616	0	38,631

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	2,038,768	1,753,453	615,005

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c		0
d	Related organizations...1d
e	Government grants (contributions)1e		8,595,567

f	All other contributions, gifts, grants, and similar amounts not included above1f		1,882,606

g	Noncash contributions included in lines 1a-1f:$		311,490
h	Total. Add lines 1a-1f.......			10,478,173
			Business Code
2a	PATIENT SERVICE REVENUE		623000	116,568,620	116,568,620	0	0
b	OTHER RESEARCH GRANTS/CONTRACTS		514700	734,736	734,736	0	0
c	ALL OTHER PROGRAM SERVICE		900099	2,289,786	2,062,614	227,172	0
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			119,593,142
3	Investment income (including dividends, interest, and other similar amounts).......			472,760		-172	472,932
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)	0	0
d	Net rental income or (loss).......			0
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	2,186,958
b	Less: cost or other basis and sales expenses	1,984,537
c	Gain or (loss)	202,421
d	Net gain or (loss)..........			202,421			202,421
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	CELL TOWER RENTAL REVENUE		900099	30,879	0	30,879	0
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			30,879
12	Total revenue. See Instructions......			130,777,375	119,365,970	257,879	675,353


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			1,669,218	1	2,179,911
2	Savings and temporary cash investments .........			330,946	2	268,470
3	Pledges and grants receivable, net ...........			354,444	3	583,818
4	Accounts receivable, net .............			19,074,053	4	19,320,980
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
				0	6	0
7	Notes and loans receivable, net .............			0	7	0
8	Inventories for sale or use ..............			1,100,538	8	1,055,279
9	Prepaid expenses and deferred charges ..........			1,398,531	9	1,017,202
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	118,704,709
b	Less: accumulated depreciation .....	10b	101,659,967	18,122,397	10c	17,044,742
11	Investments—publicly traded securities ..........			0	11	0
12	Investments—other securities. See Part IV, line 11 .....			2,412,637	12	2,253,697
13	Investments—program-related. See Part IV, line 11 .....			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			551,630	15	414,936
16	Total assets. Add lines 1 through 15 (must equal line 34)......			45,014,394	16	44,139,035
17	Accounts payable and accrued expenses .........			15,526,894	17	16,507,231
18	Grants payable .................			0	18	0
19	Deferred revenue ................			788,303	19	1,163,772
20	Tax-exempt bond liabilities .............			9,342,772	20	8,261,398
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			338,423	21	348,982
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........			0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..			2,000,000	23	4,000,000
24	Unsecured notes and loans payable to unrelated third parties ....			0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			83,925,189	25	95,827,417
26	Total liabilities. Add lines 17 through 25.........			111,921,581	26	126,108,800
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			-79,240,869	27	-95,744,988
28	Temporarily restricted net assets ...........			11,204,293	28	12,645,834
29	Permanently restricted net assets ...........			1,129,389	29	1,129,389
	Organizations that do not follow SFAS 117 (ASC 958), 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 ...........			-66,907,187	33	-81,969,765
34	Total liabilities and net assets/fund balances ........			45,014,394	34	44,139,035