Form990
Click to see attachment
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
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OMB No. 1545-0047
2019
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 10-01-2019 , and ending 09-30-2020
BCheck if applicable:
CName of organization
Hebrew Rehabilitation Center
 
% JONATHAN ALLIA VP FINANCE
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1200 Centre Street
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA02131
D Employer identification number

04-2104298
E Telephone number

G Gross receipts $ 155,152,435
F Name and address of principal officer:
Louis J WoolfPRESIDENT CEO
1200 Centre Street
BOSTON,MA02131
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.HEBREWSENIORLIFE.ORG/
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1903
M State of legal domicile: MA
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: AS AN AFFILIATE OF HEBREW SENIORLIFE, THE mission of the Hebrew Rehabilitation Center is to honor our elders, by respecting and promoting their independence, spiritual(SEE SCHEDULE O)
2 Check this box MediumBullet
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 2019 (Part V, line 2a) ...... 5 1,812
6 Total number of volunteers (estimate if necessary) ............. 6 415
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 261,554
b Net unrelated business taxable income from Form 990-T, line 39 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 12,030,776 22,500,979
9 Program service revenue (Part VIII, line 2g) ......... 126,068,669 121,485,021
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,814,609 2,716,732
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 339,181 329,870
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 140,253,235 147,032,602
Expenses; 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) 95,080,527 123,938,532
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 47,025,570 50,926,437
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 142,106,097 174,864,969
19 Revenue less expenses. Subtract line 18 from line 12....... -1,852,862 -27,832,367
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 55,839,109 53,925,894
21 Total liabilities (Part X, line 26)............. 149,071,614 147,059,803
22 Net assets or fund balances. Subtract line 21 from line 20..... -93,232,505 -93,133,909
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
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Signature of officer Date
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Type or print name and title
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Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2019)
Form 990 (2019)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: TO OPERATE ITS HARVARD MEDICAL SCHOOL AFFILIATED CHRONIC CARE HOSPITAL THAT PROVIDES SENIORS WITH COMPASSIONATE LONG-TERM CARE, POST-ACUTE CARE, OUTPATIENT SERVICES AND ADULT DAY HEALTH CARE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 142,739,544 including grants of $ 0 ) (Revenue $ 117,544,119 )
Hebrew Rehabilitation Center (HRC) offers long-term care management, rehabilitative, and extended medical care that meets the chronic and acute medical needs of older adult patients in a therapeutic and healing environment. Care is provided in a home-like setting and tailored to the individual needs of each patient. In addition to expert geriatric medical care provided by physicians and nurse practitioners from our onsite Department of Medicine, a multidisciplinary team offers a wide range of therapeutic programs that maximize function with the goal of helping our patients maintain independence for as long as possible. (SEE SCHEDULE O)
4b (Code:   ) (Expenses $ 12,883,058 including grants of $ 0 ) (Revenue $ 1,742,266 )
Hinda and Arthur Marcus Institute for Aging Research: HRC's work is enhanced by the research of the Hinda and Arthur Marcus Institute for Aging Research. The Marcus Institute is one of the largest gerontological research facilities in the United States. Dozens of interventions developed at the Marcus Institute have become standard care for seniors. The Marcus Institute ranks in the top 15 percent of National Institutes of Health grant recipients, with more than $60 million of NIH and NIA funding.
4c (Code:   ) (Expenses $ 2,675,596 including grants of $ 0 ) (Revenue $ 2,198,636 )
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 expensesMediumBullet158,298,198
Form 990 (2019)
Form 990 (2019)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see list of attachments
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2019)
Form 990 (2019)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ..
1a
174
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2019)
Form 990 (2019)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
1,812
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
Form 990 (2019)
Form 990 (2019)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
4
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
2
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
MA
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletJONATHAN ALLIA VP FINANCE1200 Centre Street   BOSTON,MA02131 (617) 363-8000
Form 990 (2019)
Form 990 (2019)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) LOUIS J WOOLF......................................................................
PRESIDENT & CEO
10.0
.................
40.0
X   X       0 1,100,092 102,080
(2) MARY MOSCATO......................................................................
PRESIDENT, HSL HEALTH CARE SRV
40.0
.................
10.0
      X     414,727 0 62,283
(3) JAMES D HART......................................................................
CFO & SECRETARY
12.0
.................
38.0
X   X       0 391,345 65,378
(4) KATELYN QUYNN......................................................................
CHIEF DEV OFF & VP BOARD REL.
3.0
.................
47.0
      X     0 381,024 72,646
(5) LEWIS LIPSITZ......................................................................
DIRECTOR, HMIFAR
50.0
.................
0.0
        X   346,732 0 93,642
(6) HELEN CHEN......................................................................
CHIEF MEDICAL OFFICER
40.0
.................
10.0
      X     376,764 0 46,392
(7) SHARON K INOUYE......................................................................
SR. SCIENTIST/DIRECTOR
50.0
.................
0.0
        X   326,391 0 36,178
(8) TAMMY BARKYOUMB RETALIC......................................................................
CHIEF NURSING OFFICER & VP PCS
40.0
.................
10.0
      X     279,227 0 60,628
(9) DEBORAH L LEMMERMAN......................................................................
CHIEF PEOPLE OFFICER
5.0
.................
45.0
      X     0 270,420 61,726
(10) RACHEL WHITEHOUSE......................................................................
CHIEF COM. & PLAN. OFFICER
0.5
.................
49.5
      X     0 259,903 64,738
(11) DOUGLAS P KIEL......................................................................
SR. SCIENTIST/DIRECTOR
50.0
.................
0.0
        X   245,878 0 66,153
(12) DAVID H TSAI......................................................................
Palliative Care Physician
50.0
.................
0.0
        X   243,532 0 59,938
(13) ERIC ROGERS......................................................................
CIO
15.0
.................
35.0
    X       0 245,730 57,518
(14) Trimble Augur......................................................................
Medical Director, RSU and LTCH
50.0
.................
0.0
        X   238,662 0 22,815
(15) RACHEL LERNER......................................................................
GEN. COUNSEL & CHIEF COMP OFF
5.0
.................
45.0
      X     0 165,220 37,100
(16) JEFFREY D DRUCKER......................................................................
BOARD CHAIR
1.0
.................
3.5
X   X       0 0 0
(17) MARSHA COHEN......................................................................
TREASURER
1.0
.................
3.5
X   X       0 0 0
Form 990 (2019)
Form 990 (2019)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 2,471,913 2,813,734 909,215
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet124
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
RYAN CONSTRUCTION,
505 SOUTH STREET
WALTHAM,MA02081
CONSTRUCTION 3,733,500
CROTHALL HEALTHCARE INC,
1500 LIBERTY RIDGE DRIVE SUITE 210
WAYNE,PA19087
HOUSEKEEPING SERVICE 2,471,958
ANGELICA CORPORATION,
PO BOX 535122
ATLANTA,GA30353
LAUNDRY SERVICES 1,417,155
COMMONWEALTH CREATIVE ASSOCIATES,
75 FOUNTAIN STREET
FRAMINGHAM,MA01702
DIGITAL AND CREATIVE 967,292
REPUBLIC BUILDING CONTRACTORS INC,
491 MAPLE STREET
DANVERS,MA01923
BUILDING CONTRACTORS 424,874
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet23
Form 990 (2019)
Form 990 (2019)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 0
d Related organizations1d  
e Government grants (contributions)1e 20,947,319
f All other contributions, gifts, grants, and similar amounts not included above1f 1,553,660
g Noncash contributions included in lines 1a - 1f:$ 1g 518,350
h Total. Add lines 1a-1f.......MediumBullet 22,500,979
 Program Service RevenueAmt Business Code
2a PATIENT SERVICE REVENUE 623000 118,417,083 118,417,083 0 0
b OTHER RESEARCH GRANTS/CONTRACTS 541700 1,742,266 1,742,266 0 0
c All Other Program Service 900099 1,325,672 1,325,672 0 0
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 121,485,021
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 2,625,298   -68,316 2,693,614
4 Income from investment of tax-exempt bond proceedsMediumBullet 0      
5 Royalties...........MediumBullet 0      
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss) 0 0 6c
d Net rental income or (loss).......MediumBullet 0      
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   8,211,267 7a
b Less: cost or other basis and sales expenses   8,119,833 7b
c Gain or (loss)   91,434 7c
d Net gain or (loss).........MediumBullet 91,434     91,434
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities..MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 0
b Less: cost of goods sold .. 10b 0
c Net income or (loss) from sales of inventory..MediumBullet 0      
Business Code Miscellaneous Revenue
11a CELL TOWER RENTAL REVENUE 900099 24,965 0 24,965 0
b FEE FROM HOUSEWORKS 900099 304,905 0 304,905 0
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 329,870
12 Total revenue. See instructions.....MediumBullet 147,032,602 121,485,021 261,554 2,785,048
Form 990 (2019)
Form 990 (2019)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
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 ........... 1,070,718 0 1,070,718 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0 0 0 0
7 Other salaries and wages........ 77,866,913 75,042,057 2,824,856 0
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 26,748,707 24,073,836 2,674,871 0
9 Other employee benefits ....... 12,068,687 10,861,818 1,206,869 0
10 Payroll taxes ........... 6,183,507 5,565,156 618,351 0
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 88,929 34,093 54,836 0
c Accounting ........... 95,760 0 95,760 0
d Lobbying ........... 4,833 4,833 0 0
e Professional fundraising services. See Part IV, line 17 0 0
f Investment management fees ...... 15,986   15,986  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 1,218,117 849,967 368,150 0
12 Advertising and promotion .... 498,624 448,762 49,862 0
13 Office expenses ....... 1,223,407 949,396 274,011 0
14 Information technology ...... 14,068 12,661 1,407 0
15 Royalties .. 0 0 0 0
16 Occupancy ........... 11,527,276 11,224,231 303,045 0
17 Travel ............ 29,490 28,777 713 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 .... 149,425 131,142 18,283 0
20 Interest ........... 189,372 170,435 18,937 0
21 Payments to affiliates ....... 5,354,568 0 5,354,568 0
22 Depreciation, depletion, and amortization .. 3,423,918 3,081,526 342,392 0
23 Insurance ... 823,456 677,643 145,813 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 Supplies & miscellaneous 1,471,605 929,833 541,772 0
b EQUIP, REPAIRS & MAINTENANCE 3,848,403 3,262,832 585,571 0
c RESEARCH 12,883,058 12,883,058 0 0
d CULINARY AND FOOD SERVICE 5,574,515 5,574,515 0 0
e All other expenses 2,491,627 2,491,627    
25 Total functional expenses. Add lines 1 through 24e 174,864,969 158,298,198 16,566,771 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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2019)
Form 990 (2019)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 827,793 1 2,336,235
2 Savings and temporary cash investments ......... 1,651,925 2 2,164,155
3 Pledges and grants receivable, net ...... 1,356,299 3 1,425,457
4 Accounts receivable, net ............. 15,608,101 4 8,006,588
5 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 920,047 8 1,382,315
9 Prepaid expenses and deferred charges ...... 2,043,025 9 3,023,040
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 146,827,166
b Less: accumulated depreciation 10b 118,838,392 26,054,281 10c 27,988,774
11 Investments—publicly traded securities . 0 11 0
12 Investments—other securities. See Part IV, line 11 ..... 6,092,079 12 6,397,913
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 ........... 1,285,559 15 1,201,417
16 Total assets. Add lines 1 through 15 (must equal line 33)... 55,839,109 16 53,925,894
Liabilities 17 Accounts payable and accrued expenses ..... 21,173,487 17 28,880,433
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 866,540 19 940,266
20 Tax-exempt bond liabilities ......... 3,907,820 20 3,206,727
21 Escrow or custodial account liability. Complete Part IV of Schedule D 259,102 21 362,146
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
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 122,864,665 25 113,670,231
26 Total liabilities. Add lines 17 through 25.. 149,071,614 26 147,059,803
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... -111,156,790 27 -111,392,402
28 Net assets with donor restrictions ........... 17,924,285 28 18,258,493
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... -93,232,505 32 -93,133,909
33 Total liabilities and net assets/fund balances ........ 55,839,109 33 53,925,894
Form 990 (2019)
Form 990 (2019)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
147,032,602
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
174,864,969
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-27,832,367
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
-93,232,505
5
Net unrealized gains (losses) on investments ...............
5
180,081
6
Donated services and use of facilities .................
6
0
7
Investment expenses .....................
7
0
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
27,750,882
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
-93,133,909
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2019)
Form 990 (2019)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
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 failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 9,075,355 10,338,552 10,330,224 12,030,776 22,500,979 64,275,886
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 9,075,355 10,338,552 10,330,224 12,030,776 22,500,979 64,275,886
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).. 358,467
6 Public support. Subtract line 5 from line 4. 63,917,419
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
7 Amounts from line 4.. 9,075,355 10,338,552 10,330,224 12,030,776 22,500,979 64,275,886
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 619,103 721,300 1,205,898 1,588,680 2,625,298 6,760,279
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 241,076 312,361 375,044 339,181 261,554 1,529,216
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..           0
11 Total support. Add lines 7 through 10 72,565,381
12
12
604,849,316
13
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
14
14
88.082 %
15
15
89.052 %
16a
b
17a
b
18
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) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (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) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (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.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
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.
1
 
 
2
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).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
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.
3b
 
 
c
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.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.
4a
 
 
b
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.
4b
 
 
c
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.
4c
 
 
5a
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).
5a
 
 
b
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?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) 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.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
 
 
9a
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.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9a) 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.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
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
 
 
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
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
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
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
 
 
Section B. Type I Supporting Organizations
Yes
No
1
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.
1
 
 
2
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.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
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).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
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).
2
 
 
3
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.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
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.
2a
 
 
b
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.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
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.
3a
 
 
b
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.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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 2019 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-2019
(iii)
Distributable
Amount for 2019
1 Distributable amount for 2019 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2019:
a From 2014.......  
b From 2015.......  
c From 2016.......  
d From 2017.......  
e From 2018.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2019 distributable amount  
i Carryover from 2014 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2019 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2019 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2019, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2019. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2020. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2015.....  
b Excess from 2016.....  
c Excess from 2017.....  
d Excess from 2018.....  
e Excess from 2019.....  
Schedule A (Form 990 or 990-EZ) (2019)

Schedule A (Form 990 or 990-EZ) 2019
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) 2019


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Name of the organization
Hebrew Rehabilitation Center
 
Employer identification number

04-2104298
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




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
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2
Name of organization
Hebrew Rehabilitation Center
 
Employer identification number
04-2104298
Part I
Contributors
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


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Page 3
Name of organization
Hebrew Rehabilitation Center
 
Employer identification number

04-2104298
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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
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 (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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) (2019)

Additional Data


Software ID:  
Software Version:  
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 BulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
If the organization answered "Yes" on 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" on 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" on 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.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV (see instructions for definition of “political campaign activities")

2
Political campaign activity expenditures (see instructions) ....................................................................SchCMd Bullet
$  
3
Volunteer hours for political campaign activities (see instructions) ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
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-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2019

Schedule C (Form 990 or 990-EZ) 2019
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 Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(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? ...................................................................................................................

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) 2016 (b) 2017 (c) 2018 (d) 2019 (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) 2019


Schedule C (Form 990 or 990-EZ) 2019
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 on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
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:
a
Volunteers? ...........................................................................................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
No
c
Media advertisements? ...................................................................................................
 
No
0
d
Mailings to members, legislators, or the public? .............................................................................
 
No
0
e
Publications, or published or broadcast statements? ...........................................................
Yes
 
4,833
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
0
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
No
0
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
0
i
Other activities? ...................................................................................................................
 
No
0
j
Total. Add lines 1c through 1i ....................................................................................................
4,833
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
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
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
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."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
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? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) .........................................
5
 
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, $4,833 WAS USED FOR LOBBYING FOR ELDER CARE.
Schedule C (Form 990 or 990EZ) 2019


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on 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.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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" on 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 ........    
5
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? ............
6
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? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
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)? .............................
9
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" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB 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.
b
If the organization elected, as permitted under FASB 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 on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
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 FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
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) 2019

Schedule D (Form 990) 2019
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
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" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c 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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   202,364 202,364
b Buildings ....   74,761,714 56,174,914 18,586,800
c Leasehold improvements        
d Equipment ....   68,456,139 60,250,493 8,205,646
e Other .....   3,406,949 2,412,985 993,964
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 27,988,774
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
Page 3
Part VII
Investments—Other Securities.
Complete if the organization answered "Yes" on 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
6,397,913 F
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 6,397,913
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on 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
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 113,670,231
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) 2019

Schedule D (Form 990) 2019
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on 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' on 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
SCHEDULE D, PART IV LINE 2 DEPOSITS CONSIST OF FUNDS HELD FOR patients FOR THEIR PERSONAL USE. IT IS REFERRED TO AS THE patients' BANK, AS ALLOWED BY MEDICAID. EACH MONTH, $75 OF A patient'S SOCIAL SECURITY PAYMENT WILL GO TO THE patients' BANK FOR HIS/HER PERSONAL USE. THE REMAINDER GOES TO PAY FOR HIS/HER CARE.
SCHEDULE D, PART X, LINE 2 HEBREW REHABILITATION CENTER's financial statements DO NOT INCLUDE A FOOTNOTE RELATED TO FIN 48/ASC 740.
Schedule D (Form 990) 2019


Additional Data


Software ID:  
Software Version:  




SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
MediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, question 20.
MediumBullet Attach to Form 990.
MediumBullet Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2019
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
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
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.
3
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.
a
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:
3a
Yes
 
%
b
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: . . . . . . . .
3b
Yes
 
%
c
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.
4
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"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

 

No
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
 
 
c
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? . . . . . . . . . . . . .
5c
 
 
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
 
No
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
 
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (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) . . .
    46,785   46,785 0.030 %
b Medicaid (from Worksheet 3, column a) . . . . .     79,685,129 72,378,006 7,307,123 4.180 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .            
d Total Financial Assistance and Means-Tested Government Programs . . . . .     79,731,914 72,378,006 7,353,908 4.210 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     1,919,508 430,129 1,489,379 0.850 %
f Health professions education (from Worksheet 5) . . .     965,977 0 938,814 0.540 %
g Subsidized health services (from Worksheet 6) . . . .     524,838 311,724 213,114 0.120 %
h Research (from Worksheet 7) .     19,754,754 16,740,123 3,014,631 1.720 %
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .            
j Total. Other Benefits . .     23,165,077 17,481,976 5,655,938 3.230 %
k Total. Add lines 7d and 7j .     102,896,991 89,859,982 13,009,846 7.440 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
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.
(a) Number of activities or programs (optional) (b) Persons served (optional) (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     1,919,508 430,129 1,489,379 0.850 %
8 Workforce development            
9 Other            
10 Total     1,919,508 430,129 1,489,379 0.850 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
786,121
3
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. ......
3
 
4
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
5
Enter total revenue received from Medicare (including DSH and IME).....
5
16,887,768
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
18,295,234
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-1,407,466
8
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:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
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 .........................

9b

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) 2019
Schedule H (Form 990) 2019
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?1Name, 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)
Licensed Hospital General-Medical-Surgical Children's Hospital Teaching Hospital Critical Hospital ResearchGrp Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 HEBREW REHABILITATION CENTER
1200 CENTRE STREET
BOSTON,MA02131
WWW.HEBREWSENIORLIFE.ORG
LICENSE # 2290
X X   X   X        
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 4
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):
1
Yes No
Community Health Needs Assessment
1 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?........................ 1   No
2 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............... 2   No
3 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...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 18
5 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 ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b 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. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 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. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 18
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): SEE PART V, SECTION C
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 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   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on 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) 2019
Schedule H (Form 990) 2019
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 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):
a
b
c
d
e
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
SEE PART V, SECTION C
b
See Part V, Section C
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 6
Part VFacility Information (continued)

Billing and Collections
HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group  
Yes No
17 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 nonpayment?.................................. 17 Yes  
18 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:
a
b
c
d
e
f
19 Did the hospital facility or other authorized 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?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 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?.................. 21   No
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
HEBREW REHABILITATION CENTER
Name of hospital facility or letter of facility reporting group  
Yes No
22 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.
a
b
c
d
23 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? ............................... 23   No
If "Yes," explain in Section C.
24 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? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 8
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, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 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 3e Hebrew Rehabilitation Center's (HRC) 2019 CHNA provides a prioritized description of the significant health needs of the community identified in the CHNA. FORM 990, SCHEDULE H, Part V, line 5 IN SUPPORT OF OUR MISSION TO HONOR OUR ELDERS, HRC IS FOCUSED ON THE MOST VULNERABLE AND UNDER-SERVED SENIORS, E.G. THE MEDICALLY UNDERSERVED, LOW INCOME OR MINORITY POPULATIONS IN THE COMMUNITY. OF SPECIAL IMPORTANCE TO HRC ARE SENIORS AT RISK FOR ELDER ABUSE AND NEGLECT. THE PRIMARY VEHICLE FOR GATHERING COMMUNITY INPUT WAS THE BOSTON CHNA-CHIP COLLABORATIVE SURVEY. OVER 100 GROUPS AND ORGANIZATIONS WERE INVOLVED IN DATA GATHERING ACROSS SECTORS, INCLUDING REPRESENTATIVES FROM HOUSING, TRANSPORTATION, FAITH COMMUNITY, EDUCATION, PUBLIC HEALTH, AND HEALTH CARE; ORGANIZATIONS THAT WORK WITH SPECIFIC POPULATIONS; FOCUS GROUPS WITH COMMUNITY MEMBERS NOT TYPICALLY REPRESENTED IN THESE PROCESSES (E.G., LGBTQ YOUTH, LOW-WAGE WORKERS, FAMILY MEMBERS AFFECTED BY VIOLENCE, SPECIFIC IMMIGRANT POPULATIONS, ETC.). WE LEVERAGED SEVERAL COMMUNITY PARTNERSHIPS TO COMPLETE THE SURVEY, E.G., FORMER MEMBERS OF THE MULTICULTURAL COALITION ON AGING, WHICH REPRESENTED BOSTON AND ITS IMMEDIATE SUBURBS, 2LIFE COMMUNITIES, LOCAL CHURCHES, SENIOR CENTERS, AND THE LIKE. MEMBERS OF THESE GROUPS INCLUDED SENIOR HEALTH FOCUSED GOVERNMENTAL AGENCIES AND OTHER ORGANIZATIONS THAT SERVE AND REPRESENT MEMBERS OF THE MEDICALLY UNDERSERVED, LOW INCOME OR MINORITY POPULATIONS IN THE COMMUNITY. THESE INCLUDE LOW INCOME SENIORS, DISABLED SENIORS, SENIORS WITH MEMORY HEALTH CHALLENGES, SENIORS WITH CHRONIC DISEASES SUCH AS DIABETES AND HEART DISEASES, AND SENIORS WITH MOBILITY CHALLENGES AND FALL RISKS. ALSO REPRESENTED WERE SENIORS OF UNDERSERVED ETHNIC MINORITIES FOR WHOM ENGLISH IS NOT THEIR FIRST LANGUAGE, MANY OF WHOM ARE CHALLENGED BY LOW HEALTH LITERACY, CULTURAL BARRIERS, AND LIMITED ENGLISH PROFICIENCY. THE SURVEYS WERE IN THE FIELD FOR ONE MONTH. IN ADDITION TO THE SURVEY, HRC ALSO TOOK INTO ACCOUNT PUBLICLY AVAILABLE DATA SETS IN CONDUCTING ITS 2019 CHNA, INCLUDING: - 2019 BOSTON CHNA - CHIP - Boston Public Health Commission - "Health of Boston 2016-2017" - 2018 Massachusetts Healthy Aging Community Profile - The Massachusetts DPH West Suburban Community Network Area (CHNA 18) that consists of Brookline, Dedham, Dover, Needham, Newton, Waltham, Wellesley, and Weston. FORM 990, SCHEDULE H, PART V, LINES 6A & 6B AS PART OF THE PROCESS FOR ITS MOST RECENT CHNA, HRC PARTICIPATED IN THE BOSTON CHNA-CHIP COLLABORATIVE, WHICH GATHERED COMMUNITY INPUT BASED ON THE COLLABORATIVE'S SURVEY. HRC'S SURVEY RESULTS, ALONG WITH THE OTHER MEMBERS OF THE COLLABORITVE WHO SERVE THE SAME COMMUNITY, WERE USED BY HRC AS THE BASIS FOR THE CHNA AND IMPLEMENTATION STRATEGY. FORM 990, SCHEDULE H, Part V - CHNA Line 7a HTTPS://WWW.HEBREWSENIORLIFE.ORG/SITES/DEFAULT/FILES/2019-11/COMMUNITY_HEA LTH_NEEDS_ASSESSMENT_2019.PDF FORM 990, SCHEDULE H, Part V - CHNA Line 10a HTTPS://WWW.HEBREWSENIORLIFE.ORG/SITES/DEFAULT/FILES/2019-11/COMMUNITY_HEA LTH_NEEDS_ASSESSMENT_2019.PDF FORM 990, SCHEDULE H, Part V - CHNA Line 11 THE HRC 2019 CHNA IDENTIFIES THE FOLLOWING SIGNIFICANT HEALTH NEEDS OF SENIORS IN OUR COMMUNITY: - Access to geriatrics specialists - ACCESS TO VARIOUS GERIATRIC SPECIALISTS - TRANSPORTATION - BEHAVIORAL HEALTH - OUTPATIENT ALZHEIMERS CARE - MENTAL HEALTH AND DEPRESSION SERVICES - FINANCIAL SECURITY - PREVENTION OF ELDER ABUSE AND NEGLECT - FINANCIAL ASSISTANCE PROGRAMS - housing affordability - SUPPORTIVE SENIOR LIVING WITH AFFORDABLE SERVICES - closing racial and ethnic disparities that exist in health care - ADDRESSING LINGUISTIC AND CULTURAL BARRIERS DETAILS ON HOW HRC IS WORKING TO INCREASE THE AVAILABILITY, ACCESSIBILITY, AND VISIBILITY OF SPECIALIZED GERIATRIC CARE ARE DETAILED EXTENSIVELY IN THE HRC 2019 CHNA IMPLEMENTATION PLAN. IN DETERMINING HOW HRC WOULD ADDRESS THE NEEDS IDENTIFIED IN ITS CHNA, HRC CONSIDERED THE DEGREE OF COMMUNITY NEED FOR ADDITIONAL RESOURCES, ITS ABILITY TO MEET THE NEED THROUGH ITS EXPERIENCE, EXPERTISE AND PROGRAMMING, AND THE CAPABILITY OF OTHER ORGANIZATIONS TO MEET THAT SAME NEED. THERE ARE NOT ANY NEEDS IDENTIFIED BY THE CHNA THAT ARE NOT BEING ADDRESSED. FORM 990, SCHEDULE H, Part V, Line 13h HEBREW REHABILITATION CENTER ALSO USES MEDICAID ELIGIBILITY TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE. FORM 990, SCHEDULE H, Part V, Line 16a HTTPS://WWW.HEBREWSENIORLIFE.ORG/SITES/DEFAULT/FILES/2019-12/HRC_FINANCIAL _ASSISTANCE_POLICY.PDF FORM 990, SCHEDULE H, Part V, Line 16b HTTPS://WWW.HEBREWSENIORLIFE.ORG/SITES/DEFAULT/FILES/2019-12/HRC_FINANCIAL _ASSISTANCE_APPLICATION_0.PDF FORM 990, SCHEDULE H, Part V, Line 16c HTTPS://WWW.HEBREWSENIORLIFE.ORG/SITES/DEFAULT/FILES/2019-11/HRC_FINANCIAL _ASSISTANCE_POLICY_SUMMARY.PDF FORM 990, SCHEDULE H, Part V, Line 16j IN ADDITION TO HAVING THE FAP LISTED ON THE WEBSITE, NURSING UNIT COORDINATORS HAVE COPIES OF THE FAP AND APPLICATION IN THEIR OFFICES WHERE THEY ADMIT PATIENTS. FOR THE LONG TERM CHRONIC CARE UNIT, FINANCIAL ASSISTANCE IS DISCUSSED BY THE FISCAL STAFF AT MEETINGS WITH PATIENTS AND FAMILIES.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 9
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?5
Name and address Type of Facility (describe)
1 HSL MEDICAL GROUP HRC (DEDHAM)
7000 Great Meadow Road
Dedham,MA02026
outpatient clinic
2 Hebrew Seniorlife Medical Group at OC
one del pond drive
canton,MA02021
outpatient clinic
3 Hebrew Seniorlife Medical Group at CCB
100 Centre Street
Brookline,MA02446
outpatient clinic
4 GREAT DAYS FOR SENIORS (BOSTON)
1200 CENTRE STREET
BOSTON,MA02131
ADULT DAY HEALTH
5 GREAT DAYS FOR SENIORS (BRIGHTON)
30 WALLINGFORD ROAD
BRIGHTON,MA02135
ADULT DAY HEALTH
6
7
8
9
10
Schedule H (Form 990) 2019
Schedule H (Form 990) 2019
Page 10
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
Form 990, Schedule H, Part I, line 7G THE REPORTED SUBSIDIZED HEALTH SERVICES INCLUDE COSTS OF GREAT DAYS FOR SENIORS ADULT DAY HEALTH PROGRAMS BASED AT HEBREW REHABILITATION CENTER IN ROSLINDALE AND AT 2LIFE ON WALLINGFORD ROAD IN BRIGHTON. DUE TO THE PUBLIC HEALTH EMERGENCY (PHE), THE TWO CENTERS WERE CLOSED DURING THE SECOND HALF OF FY2020. WE EXPECT TO RESUME SERVICES IN AUGUST 2021. THE SERVICE IS FUNDED BY MEDICAID AND SELF-PAY. THE MEDICAID LOSS IS INCLUDED WITH MEDICAID IN LINE 7B. THE SERVICE IS PRICED FOR AFFORDABILITY AND OPERATES AT A LOSS WHEN TOTAL COSTS ARE INCLUDED. 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 CENTER FOR HEALTH INFORMATION AND ANALYSIS (CHIA) COST REPORT WHICH FOLLOWS THE STANDARD MEDICARE COST ACCOUNTING PRINCIPLES OF THE MEDICARE COST REPORT. TO COST SOME SPECIFIC PROGRAMS, A COST TO CHARGES RATIO SPECIFIC TO EACH PROGRAM WAS DEVELOPED. FORM 990, SCHEDULE H, PART II FOUNDED IN 1903 WITH THE PROMISE TO HONOR OUR ELDERS, HEBREW REHABILITATION CENTER (HRC) IS AN ESSENTIAL MEMBER OF THE GREATER BOSTON HEALTH CARE COMMUNITY. THE HRC ROSLINDALE CAMPUS, A LONG-TIME CULTURAL TOUCHSTONE IN THE AREA, OPENED IN 1963. HRC OPENED A SATELLITE IN DEDHAM AT NEWBRIDGE ON THE CHARLES IN 2009. AT HRC, PATIENTS AND FAMILIES RECEIVE INDUSTRY-LEADING CARE, AND OUR STAFF DO INCREDIBLE WORK THAT REVERBERATES GLOBALLY. HRC IS COMMITTED TO CARING FOR THE UNDERSERVED, AS 90% OF THE SENIORS SERVED HERE ARE LOW-INCOME. AS A CHRONIC CARE HOSPITAL THAT PRIMARILY SERVES A COMMUNITY OF SENIORS, IT IS ALWAYS OUR PRIORITY TO KEEP SENIORS HEALTHY, SAFE AND INDEPENDENT IN THEIR HOMES FOR AS LONG AS POSSIBLE. HRC PUTS A LOT OF EMPHASIS ON EDUCATING SENIORS AND THEIR LOVED ONES ON THE NECESSARY STEPS AND CARE NEEDED TO REMAIN INDEPENDENT. HRC 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 RE-HOSPITALIZATIONS, AND BY OFFERING MANY SUPPORTIVE PROGRAMS AND SERVICES THAT IMPROVE THE PHYSICAL AND MENTAL HEALTH AND LIVES OF SENIORS AS SUCH, HRC COMMUNITY ACTIVITIES ARE DESIGNED TO IMPROVE THE HEALTH OF OUR IN-PATIENTS AND AMBULATORY PATIENTS, AS WELL AS SENIORS IN THE COMMUNITIES IN WHICH WE OPERATE. HRCS COMMUNITY ACTIVITIES ARE ALSO DESIGNED TO TEACH THE NEXT GENERATION OF CAREGIVERS, WHICH INCLUDES OUR OWN STAFF AND EXTERNAL LEARNERS ACROSS BOSTON. HRC CONTRIBUTED $101,770 TO WORKFORCE DEVELOPMENT THROUGH CAREER DEVELOPMENT PROGRAMS FOR CERTIFIED NURSE ASSISTANTS (CNAS) AND OTHER STAFF AND A NURSING SCHOLARSHIP PROGRAM DURING FY19 AND THIS PROGRAM IS EXPECTED TO RESUME IN FY21 ONCE THE PHE ENDS. THE PCAS ENROLLED IN THE CAREER DEVELOPMENT PROGRAMS MUST BE CERTIFIED NURSING ASSISTANTS AND BE RECOMMENDED BY THEIR MANAGERS IN ORDER TO BE CONSIDERED FOR THE WORKFORCE DEVELOPMENT PROGRAM. THE PROGRAM INCLUDES COSTS OF ONSITE REMEDIAL CLASSES IN MATH, ENGLISH AS A SECOND LANGUAGE (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. THE HEBREW SENIORLIFE SCHOLARSHIP PROGRAM PROVIDES EMPLOYEES WITH THE OPPORTUNITY TO INCREASE THEIR NURSING EDUCATION AND SKILLS AT AREA NURSING PROGRAMS. HRC SERVES AS A PRIMARY TRAINING FACILITY FOR 45 AFFILIATE ACADEMIC INSTITUTIONS IN THE GREATER BOSTON AREA, INCLUDING: HARVARD MEDICAL SCHOOL, NORTHEASTERN UNIVERSITY, SIMMONS UNIVERSITY, AMONG OTHERS. HRC TRAINS OVER 900 STUDENTS ANNUALLY IN A WIDE VARIETY OF HEALTH PROFESSIONS INCLUDING; MEDICINE, NURSING, PHARMACY, DENTISTRY, PHYSICAL, OCCUPATIONAL, SPEECH, AND EXPRESSIVE THERAPY, CLINICAL PASTORAL AND SOCIAL WORK. HRC SENIORS ACTIVELY PARTICIPATE IN THE EDUCATION OF 185 HARVARD MEDICAL SCHOOL STUDENTS ANNUALLY DURING ROLE-PLAYING SESSIONS THAT ALLOW OUR SENIORS TO PROVIDE IMPORTANT AND VITAL FEEDBACK TO THE NEXT GENERATION OF DOCTORS ON HOW TO EFFECTIVELY COMMUNICATE AND TREAT OLDER ADULTS. HRC ANNUALLY TRAINS 32 DENTAL STUDENTS FROM HARVARD SCHOOL OF DENTAL MEDICINE AND BOSTON UNIVERSITY SCHOOL OF MEDICINE ON GERIATRIC DENTAL MEDICINE. HRCS DEPARTMENT OF MEDICINE HAS 12 PHYSICIANS AND 7 NPS DEVOTE 2,638 HOURS AND $252,506 TO TEACHING GERIATRIC MEDICINE WHILE AN ADDITIONAL 66 ALLIED CLINICAL AND SPECIALTY SUPPORT EDUCATORS PROVIDE 17,000 HOURS AND $653,054 IN TEACHING. HRC HAS PARTNERED WITH A BOSTON AREA HIGH SCHOOL TO TRAIN 60 STUDENTS ANNUALLY TO BECOME CNAS. OTHER ECONOMIC DEVELOPMENT, PHYSICAL IMPROVEMENTS, AND ENVIRONMENTAL BENEFITS WERE IDENTIFIED BUT NOT SPECIFICALLY COSTED IN PART II.
Bad Debt, Medicare & Collection Practices 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. IF NOT ALREADY ADJUSTED BY CONTRACTUAL ALLOWANCE, THE CHARGE FIGURE IS ADJUSTED TO COST USING HRCS OVERALL COST TO CHARGE RATIO. FORM 990, SCHEDULE H, Part III, line 4 HRC ESTIMATES AN ALLOWANCE FOR UNCOLLECTIBLE PATIENT ACCOUNTS. GENERALLY, NO FINANCE CHARGES ARE ASSESSED ON RECEIVABLES. ONCE AN ACCOUNT HAS BEEN DETERMINED TO BE UNCOLLECTIBLE, IT IS CHARGED-OFF. Form 990, Schedule H, Part III, Line 8 MEDICARE REVISED ITS REIMBURSEMENT METHODOLOGY FOR LTCH HOSPITALS IN FY16. THE HOSPITAL CONTINUES TO ADAPT, BUT CONTINUES TO INCUR A SIGNIFICANT LOSS OF REVENUE EACH YEAR. SITE NEUTRAL PAYMENT PROVISIONS WERE TEMPORARILY WAIVED DURING THE PHE. IN ADDITION, HRC LTCH PATIENTS OFTEN EXHAUST THEIR MEDICARE BENEFIT DAYS, RESULTING IN UN-REIMBURSED CARE. FORM 990, SCHEDULE H, Part III, line 9b PATIENTS FOUND TO BE ELIGIBLE FOR ASSISTANCE THROUGH MASSACHUSETTS MEDICAID (KNOWN AS MASSHEALTH) OR OTHER PROGRAM ARE NOT PURSUED THROUGH COLLECTION EFFORTS BUT RATHER ARE ASSISTED FREE-OF-CHARGE WITH THE MASSHEALTH APPLICATION AND ELIGIBILITY PROCESS THROUGH TO COMPLETION, INCLUDING ANY NECESSARY APPEALS.
FORM 990, SCHEDULE H, PART VI 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 HRC-NEWBRIDGE, ON THE CAMPUS OF THE CONTINUING CARE RETIREMENT COMMUNITY OPERATED BY NEWBRIDGE ON THE CHARLES, INC.). HRC-NEWBRIDGE LEASES SPACE FROM NEWBRIDGE ON THE CHARLES, INC., AN AFFILIATED ENTITY, TO OPERATE THE 220-BED SATELLITE. HRC ALSO OPERATES THREE OUTPATIENT CLINIC SATELLITES ON HEBREW SENIORLIFE CAMPUSES: NEWBRIDGE ON THE CHARLES, DEDHAM, MA; ORCHARD COVE, CANTON, MA; AND CENTER COMMUNITIES OF BROOKLINE, BROOKLINE, MA. SERVICES PROVIDED BY HRC INCLUDE LONG-TERM CHRONIC CARE, MEDICAL ACUTE CARE, POST-ACUTE REHABILITATIVE CARE, PRIMARY AND SPECIALTY CARE, OUTPATIENT CLINICS, OUTPATIENT THERAPY SERVICES, AND ADULT DAY CARE. IN ADDITION, THE DEANNA AND SIDNEY WOLK CENTER FOR MEMORY HEALTH AT HEBREW SENIORLIFE PROVIDES OUTPATIENT MEMORY CARE SERVICES, IN PERSON AND VIRTUALLY, FOR PEOPLE LIVING WITH COGNITIVE SYMPTOMS OR DISORDERS AT ANY STAGE AND FOR THEIR FAMILIES AND CAREGIVERS. HRC IS ACCREDITED BY CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES), AND IS THE ONLY GERIATRIC SPECIALIST AFFILIATED WITH HARVARD MEDICAL SCHOOL. HRC IS PART OF THE HEBREW SENIORLIFE HEALTH CARE CONTINUUM, WHICH INCLUDES HOME HEALTH CARE AND HOSPICE SERVICES, REHAB THERAPY AT HOME, PRIVATE CARE SERVICES, AND COMMUNITY PALLIATIVE CARE. HEBREW SENIORLIFE, INC., IS HRCS SOLE MEMBER AND ALSO PROVIDES MANAGEMENT SERVICES TO HRC. HEBREW SENIORLIFE IS A HARVARD MEDICAL SCHOOL AFFILIATE AND A NATIONAL THOUGHT LEADER IN SENIOR HEALTH CARE, SENIOR LIVING, RESEARCH AND TEACHING. 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 THREE EMPLOYEES (PRESIDENT, CEO, CFO) AND TWO INDEPENDENT DIRECTORS WHO ARE ALSO MEMBERS OF HSLS 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 2 NEEDS ASSESSMENT IN 2019, HRC UPDATED ITS 2016 COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA). WE RE-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 CHNA FINDINGS SHOW THAT SENIORS IN OUR COMMUNITIES NEED ASSISTANCE WITH ACCESS TO GERIATRIC SPECIALISTS, BEHAVIORAL HEALTH, FINANCIAL SECURITY, HOUSING AFFORDABILITY AND CLOSING RACIAL AND ETHNIC DISPARITIES THAT EXIST IN HEALTH CARE. IN RESPONSE TO THESE FINDINGS, HRC DEVELOPED AN IMPLEMENTATION PLAN DOCUMENTING GOALS, OUR CURRENT SERVICES, AND OUR ACTION PLAN AND TIMELINE.
FORM 990, SCHEDULE H, PART VI - SECTION 3 Patient Education of Eligibility for Assistance 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 Community information HRC HONORS DIVERSITY AND PROVIDES HEALTH CARE SERVICES TO ALL WITHOUT REGARD TO RACE, RELIGION, CULTURE COLOR, NATIONAL ORIGIN, CLASS BACKGROUND, GENDER, SEXUAL ORIENTATION, GENDER EXPRESSION, MARITAL STATUS, POLITICAL PERSUASION, OR QUALIFIED HANDICAP. HRC PROVIDES PATIENT CARE AND SERVICES IN ROSLINDALE, AT THE HRC SATELLITE ON THE NEWBRIDGE ON THE CHARLES CAMPUS IN DEDHAM, AND AT THE OUTPATIENT CLINICS IN DEDHAM, CANTON AND BROOKLINE. 95% OF THE PATIENTS OF HEBREW REHABILITATION CENTER AND ITS SATELLITE MEDICAL CLINICS ARE ON MEDICARE AND ARE OLDER THAN 65. IN SUMMARY, OUR PRIMARY COMMUNITY IS COMPRISED OF SENIORS AND LOW-INCOME 65+, IN CERTAIN NEIGHBORHOODS OF BOSTON AND THE TOWNS OF BROOKLINE, DEDHAM, NEEDHAM, NEWTON, WELLESLEY, WESTON, AND WESTWOOD. THE DEANNA AND SIDNEY WOLK CENTER FOR MEMORY HEALTH SERVES PEOPLE LIVING WITH DEMENTIA AND AS A LEADER IN THE COUNTRY, ALSO THEIR FAMILIES, CAREGIVERS, AND OTHER LOVED ONES AT ALL STAGES OF THE ARC OF MEMORY LOSS, INCLUDING THOSE WITH NO COGNITIVE SYMPTOMS; EARLY UNDIAGNOSED SYMPTOMS; MODERATE TO SEVERE COGNITIVE SYMPTOMS; OR ADVANCED SYMPTOMS AT END OF LIFE. THE CENTER FOR MEMORY HEALTH ALSO OFFERS THE FIRST AND ONLY EVIDENCE-BASED CARE MANAGEMENT FOR ALZHEIMERS AND DEMENTIA IN NEW ENGLAND. THE CENTER FOR THE PREVENTION OF ELDER ABUSE AND NEGLECT OFFERS EMERGENCY SHELTER, SUPPORT SERVICES, EDUCATION, AND RESEARCH BENEFITING VICTIMS AND THEIR FAMILIES. HSLS DEPARTMENT OF VOLUNTEER, YOUTH AND COMMUNITY ENGAGEMENT HARNESSES THE ENERGY OF OVER 300 VOLUNTEERS WHO PROVIDED OVER 20,000 OF WORKED HOURS, HELPING SENIORS STAY CONNECTED TO THE LARGER COMMUNITY. THE VOLUNTEER PROGRAM WAS CURTAILED DURING THE PHE, BUT WILL RESUME AS SOON AS IT IS SAFE TO DO SO. HRCS CHAPLAINCY DEPARTMENT PROVIDES SPIRITUAL SUPPORT, WITH WEEKLY PRAYER SERVICES (JEWISH AND ECUMENICAL), PASTORAL VOLUNTEER TRAINING, AND WEEKLY BIBLE STUDY CLASS. HRCS ROSLINDALE CAMPUS MAKES KOSHER MEALS, AN IMPORTANT SERVICE TO MANY IN THE JEWISH COMMUNITY, AND ITS KITCHEN PROVIDES KOSHER MEALS FOR COMBINED JEWISH PHILANTHROPIES AND SPRINGWELL AS PART OF THEIR MEALS ON WHEELS PROGRAM. SENIORS AND THE PROFESSIONAL COMMUNITY ARE SERVED THROUGH SPONSORED EVENTS SUCH AS VARIOUS SUPPORT GROUPS AND HEALTHY AGING PROGRAMS, AND PROFESSIONAL SPONSORSHIPS (65 PROGRAMS REACHED APPROXIMATELY 371 CONSUMERS IN FY20). NOTE THAT MANY EVENTS WERE CANCELED TO THE PHE. HRCS HINDA AND ARTHUR MARCUS INSTITUTE FOR AGING RESEARCH DESCRIBED IN GENERAL IN THE 990 SCHEDULE O PART III LINE 4B, IS A WORLDWIDE LEADER IN AGING RESEARCH, AFFILIATED WITH HARVARD MEDICAL SCHOOL. MARCUS INSTITUTE RESEARCHERS HAVE SEVERAL IMPORTANT FINDINGS THAT WILL DIRECTLY IMPROVE THE HEALTH OF SENIORS, WHICH INCLUDE: 1. A VIDEO EDUCATION TOOL FOR FAMILY MEMBERS IMPROVED ALIGNMENT BETWEEN PREFERENCES FOR COMFORT-FOCUSED CARE AND ADVANCE DIRECTIVES AMONG PATIENTS WITH LATE-STAGE DEMENTIA. 2. RECOGNIZING CALCIFICATION OF THE ABDOMINAL AORTA ON BONE DENSITY SCANS CAN BE AN IMPORTANT CONTRIBUTOR TO HEART ATTACK RISK. DOCTORS SHOULD PAY ATTENTION TO THIS WHEN RECEIVING BONE DENSITY SCANS. 3. WE HAVE FOUND ABNORMALITIES IN BRAIN NETWORKS ASSOCIATED WITH ALTERATIONS IN GAIT THAT CAN LEAD TO FALLS AND ASSOCIATED INJURIES. THIS INFORMATION IS LEADING TO THERAPEUTIC INTERVENTIONS WITH TRANSCRANIAL DIRECT CURRENT STIMULATION THAT STIMULATES THESE NETWORKS AND IMPROVES GAIT AND COGNITION. 4. WE DEVELOPED A PRACTICAL MODEL TO PREDICT FRACTURE IN NURSING HOME RESIDENTS. THE MODEL IS COMPRISED ENTIRELY FROM DATA THAT IS ALREADY COLLECTED ON EVERY NURSING HOME RESIDENT IN THE UNITED STATES, AND THUS, IT HAS THE POTENTIAL TO BE USED TO AUTOMATICALLY INTRODUCE INTERVENTIONS TO PREVENT FRACTURE IN HIGH RISK RESIDENTS. 5. MORE THAN ONE-THIRD OF WOMEN AND MEN AGE 65+ COHORT MEMBERS OF THE FRAMINGHAM HEART STUDY HAD CT IMAGING EVIDENCE OF NEW OR WORSENING MODERATE-TO-SEVERE DISC AND FACET JOINT DEGENERATION OVER 6 YEARS; THE HIGH FREQUENCY OF DEGENERATIVE FINDINGS IN ASYMPTOMATIC OLDER ADULTS SUGGESTS CAUTIOUS INTERPRETATION OF IMAGING RESULTS. 6. BOTH LONG-TERM AND RECENT WEIGHT LOSS IN OLDER ADULTS INCREASE DETERIORATION IN BONE MICROARCHITECTURE, ESPECIALLY AT THE WEIGHT-BEARING SKELETON; ATTENTION TO FRACTURE RISK IN OLDER ADULTS WITH RECENT WEIGHT LOSS AS WELL AS IN THOSE WITH WEIGHT LOSS OVER ADULTHOOD IS WARRANTED. 7. OLDER ADULTS WITH SMALLER SIZE AND LOWER DENSITY TRUNK MUSCLES AS SEEN ON CT IMAGES HAVE GREATER RISK OF EXCESSIVE FORWARD THORACIC CURVATURE (HYPERKYPHOSIS); STRENGTHENING MID-BACK MUSCULATURE MAY IMPROVE MUSCLE PROPERTIES AND PREVENT SPINAL DEFORMITY WITH AGING. 8. OLDER ADULTS WITH DIABETES HAVE DEFICITS IN CORTICAL BONE MICROARCHITECTURE THAT MAY INCREASE RISK OF FRACTURE, WHEREAS LEVELS OF BONE MINERAL DENSITY ARE NORMAL AS DEFINED BY CLINICAL DXA. 9. PROMISING NEW IMAGING METHOD AIDS FRACTURE PREDICTION: DETERIORATION IN BONE MICROSTRUCTURE IS AN INDEPENDENT RISK FACTOR FOR FRACTURE IN OLDER WOMEN AND MEN. 10. WE HAVE DEMONSTRATED THAT NONINVASIVE ELECTRICAL BRAIN STIMULATION (I.E., TRANSCRANIAL DIRECT CURRENT STIMULATION) MAY REDUCE THE SEVERITY OF GAIT DISTURBANCES ASSOCIATED WITH PARKINSON'S DISEASE. 11. WE HAVE DEVELOPED THE MOBILITY CHANGE PACKAGE WHICH IS AVAILABLE TO DOWNLOAD FOR FREE FOR THOSE WHO WANT TO IMPLEMENT A MOBILITY PROGRAM AT THEIR HOSPITAL IN ORDER TO IMPROVE THE CARE OF OLDER ADULTS. MOBILITY IS CRITICAL TO MAINTAIN BOTH COGNITIVE AND PHYSICAL FUNCTIONING THROUGHOUT HOSPITALIZATION. THIS PACKAGE HAS BEEN DOWNLOADED OVER 1,000 TIMES TO DATE. 12. A STUDY OF OLDER ADULTS (AVERAGE AGE 71) SHOWED THAT KNEE HYPERMOBILITY WAS LINKED UP TO 4-FOLD HIGHER ODDS OF ANKLE & FOOT PAIN, ACHING OR STIFFNESS AS WELL AS FOOT OSTEOARTHRITIS. KNEE HYPERMOBILITY REDUCES THE STABILITY OF THE KNEE (AND OTHER LOWER BODY JOINTS), AND IT IS THOUGHT THAT THIS ALTERS KNEE JOINT LOADS AND CONTRIBUTING TO JOINT PAIN. THESE DATA SUGGEST THAT THERAPEUTIC INTERVENTIONS TARGETING MECHANICAL FACTORS, PARTICULARLY FOR KNEE HYPERMOBILITY, MAY BE NEEDED TO PREVENT ANKLE AND FOOT SYMPTOMS. 13. CAFFEINE INTAKE IS INVERSELY ASSOCIATED WITH PARKINSON'S DISEASE (PD) RISK, AND TWO GENETIC POLYMORPHISMS (GRIN2A AND CYP1A2, BOTH IMPLIED IN OTHER SMALL STUDIES) WERE EXAMINED TO SEE IF THEY ACCOUNTED FOR, OR MODIFIED, THE PROTECTIVE EFFECTS. IN A STUDY OF 829 PEOPLE WITH PARKINSONS DISEASE COMPARED TO 2754 PEOPLE WITHOUT THE DISEASE, THE PROTECTIVE EFFECT OF CAFFEINE WAS SEEN BUT THERE WAS NO CAFFEINE-GENE INTERACTION WITH THE POLYMORPHISMS, INDICATING THAT THE RELATION BETWEEN CAFFEINE AND PD RISK IS UNLIKELY TO BE SUBSTANTIALLY MODIFIED BY THESE GENETIC POLYMORPHISMS. 14. WE EVALUATED THE KNOWN RISK FACTORS FOR PARKINSON DISEASE (PD) AS WELL AS FAMILY HISTORY TO EXAMINE HOW THESE FACTORS MAY COMBINE TO DETERMINE OVERALL PARKINSONS RISK. ADDITIVE INTERACTION WAS PRESENT BETWEEN NO FAMILY HISTORY OF PD AND CAFFEINE IN MEN AND BETWEEN CAFFEINE AND PHYSICAL ACTIVITY IN WOMEN. HAVING MULTIPLE KNOWN PROTECTIVE FACTORS FOR PD HAD ADDITIVE OR SUPER-ADDITIVE EFFECTS, SO THAT PD RISK IS VERY LOW IN THESE INDIVIDUALS WITH MULTIPLE PROTECTIVE RISK FACTORS. 15. HIGHER PROTEIN INTAKE IS BENEFICIAL FOR MAINTENANCE OF PHYSICAL FUNCTION IN MIDDLE-AGED AMERICANS OVER THE SPAN OF TWO DECADES. THIS ASSOCIATION WAS PARTICULARLY EVIDENT IN WOMEN. 16. MEN WITH HIGHER INTAKES OF MILK, MILK+YOGURT, AND MILK+YOGURT+CHEESE HAVE HIGHER TRABECULAR AND INTEGRAL VOLUMETRIC BONE MINERAL DENSITY AND VERTEBRAL COMPRESSIVE STRENGTH. DAIRY INTAKE SEEMS TO BE MOST BENEFICIAL FOR OLDER MEN IRRESPECTIVE OF SERUM VITAMIN D LEVELS. 17. HIGHER DIETARY FIBER MAY MODESTLY REDUCE BONE LOSS IN MEN AT THE HIP. 18. AMONG PUERTO RICAN ADULTS RESIDING IN BOSTON, DAIRY FOOD INTAKES WERE ASSOCIATED WITH HIGHER BONE MINERAL DENSITY, PARTICULARLY THOSE WITH SUFFICIENT VITAMIN D STATUS. 19. A LOSS IN HOME TIME IS ASSOCIATED WITH DECLINE IN SEVERAL PATIENT-CENTERED OUTCOME MEASURES IN COMMUNITY-DWELLING MEDICARE BENEFICIARIES. 20. FRAILTY IS ASSOCIATED WITH MAJOR RESPIRATORY COMPLICATIONS, PARTICULARLY RESPIRATORY FAILURE AFTER TRACHEOBRONCHOPLASTY. PREOPERATIVE IDENTIFICATION OF FRAILTY MAY HELP GUIDE DECISION MAKING FOR PATIENTS. 21. DEFICIT-ACCUMULATION FRAILTY INDEX PROVIDES BETTER PREDICTION OF DEATH OR POOR RECOVERY THAN FRAILTY PHENOTYPE IN OLDER PATIENTS UNDERGOING AORTIC VALVE REPLACEMENT. 22. CONSIDERING BOTH MULTIMORBIDITY PATTERNS AND FRAILTY IS IMPORTANT FOR IDENTIFYING OLDER ADULTS AT GREATER RISK OF MORTALITY. OF THE FIVE PATTERNS IDENTIFIED, THE NEUROPSYCHIATRIC CLASS WAS ASSOCIATED WITH LOWER SURVIVAL ACROSS ALL FRAILTY LEVELS. 23. OLDER INDIVIDUALS TREATED WITH PRAVASTATIN COULD LIVE FREE OF CORONARY HEART DISEASE, ON AVERAGE, FOR AN ADDITIONAL 18.7 DAYS IN 6 YEARS, YET THEIR OVERALL SURVIVAL WAS 33.7 DAYS SHORTER THAN THOSE WHO RECEIVED USUAL CARE. 24. A 24-WEEK MULTICOMPONENT PROGRAM HAD SUSTAINED BENEFICIAL EFFECTS UP TO 1 YEAR ON PHYSICAL FUNCTION, FRAILTY, SARCOPENIA, DEPRESSIVE SYMPTOMS, AND NUTRITIONAL
FORM 990, SCHEDULE H, PART VI - SECTION 6 Affiliated Health Care System HRC IS PART OF A GROUP OF NOT-FOR-PROFIT AFFILIATED ENTITIES WHOSE SOLE MEMBER IS HEBREW SENIORLIFE, INC. HSLS 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. 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. HRCS 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. HRC COLLABORATES WITH AREA PROVIDERS TO PROMOTE THE HEALTH OF SENIORS AND IS A PREFERRED PROVIDER WITH BETH ISRAEL LAHEY HEALTH FOR BOTH ITS BETH ISRAEL DEACONESS MEDICAL CENTER HOSPITAL AND ITS NEW ENGLAND BAPTIST HOSPITAL. HRC WORKS WITH THESE HOSPITALS 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. HSLS CHAPLAINCY INSTITUTE IS ONE OF THE NATIONS 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. HSLS 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 PROGRAMS 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 THE HSL WEBSITE, THE MARCUS INSTITUTE PROVIDES A WEALTH OF FREE INFORMATION ON ITS LATEST FINDINGS IN A SERIES OF GUIDES THAT ADDRESS ISSUES FACED BY OLDER ADULTS AND THEIR FAMILIES. THESE GUIDES INCLUDE PREVENTING FALLS IN OLDER ADULTS, THE DELIRIUM GUIDE, AND ADVANCED DEMENTIA, A GUIDE FOR FAMILIES. THROUGH ITS BLOGS, HSL PROVIDES A WEALTH OF FREE INFORMATION ON HEALTHY AGING TO THE GENERAL PUBLIC, COVERING TOPICS SUCH AS MALNUTRITION IN SENIORS: WHAT IT IS, WHY ITS BAD, AND HOW WE CAN STOP IT; HOW HOME CARE CAN HELP SENIORS AVOID RE-HOSPITALIZATION; AND UNDERSTANDING ALZHEIMERS DISEASE AND DEMENTIA. FORM 990, SCHEDULE H, PART VI - SECTION 7 State filing of Community Benefit report THIS IS NOT APPLICABLE AS IN MASSACHUSETTS ONLY ACUTE HOSPITALS FILE COMMUNITY BENEFIT REPORTS WITH THE STATE. HRC PROVIDES ITS SCHEDULE H FILING TO THE STATE VIA THE MASSACHUSETTS HOSPITAL ASSOCIATION.
Schedule H (Form 990) 2019
Additional Data


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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" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
Hebrew Rehabilitation Center
 
Employer identification number

04-2104298
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on 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 .........
1b
 
 
2
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 on Line 1a? ..
2
 
 
3
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.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
Yes
 
b
Any related organization? .......................
5b
Yes
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
Yes
 
b
Any related organization? ......................
6b
Yes
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on 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 ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2019

Schedule J (Form 990) 2019
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 on 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 on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1LOUIS J WOOLF
PRESIDENT & CEO
(i)

(ii)
0
-------------
647,510
0
-------------
452,582
0
-------------
0
0
-------------
24,300
0
-------------
77,780
0
-------------
1,202,172
0
-------------
0
2JAMES D HART
CFO & SECRETARY
(i)

(ii)
0
-------------
331,483
0
-------------
59,466
0
-------------
396
0
-------------
5,300
0
-------------
60,078
0
-------------
456,723
0
-------------
0
3KATELYN QUYNN
CHIEF DEV OFF & VP BOARD REL.
(i)

(ii)
0
-------------
349,128
0
-------------
31,500
0
-------------
396
0
-------------
24,300
0
-------------
48,346
0
-------------
453,670
0
-------------
0
4ERIC ROGERS
CIO
(i)

(ii)
0
-------------
224,023
0
-------------
21,617
0
-------------
90
0
-------------
4,760
0
-------------
52,758
0
-------------
303,248
0
-------------
0
5RACHEL WHITEHOUSE
CHIEF COM. & PLAN. OFFICER
(i)

(ii)
0
-------------
236,195
0
-------------
23,450
0
-------------
258
0
-------------
5,066
0
-------------
59,672
0
-------------
324,641
0
-------------
0
6RACHEL LERNER
GEN. COUNSEL & CHIEF COMP OFF
(i)

(ii)
0
-------------
165,178
0
-------------
0
0
-------------
42
0
-------------
3,423
0
-------------
33,677
0
-------------
202,320
0
-------------
0
7DEBORAH L LEMMERMAN
CHIEF PEOPLE OFFICER
(i)

(ii)
0
-------------
242,992
0
-------------
27,032
0
-------------
396
0
-------------
4,964
0
-------------
56,762
0
-------------
332,146
0
-------------
0
8MARY MOSCATO
PRESIDENT, HSL HEALTH CARE SRV
(i)

(ii)
354,106
-------------
0
60,225
-------------
0
396
-------------
0
5,300
-------------
0
56,983
-------------
0
477,010
-------------
0
0
-------------
0
9HELEN CHEN
CHIEF MEDICAL OFFICER
(i)

(ii)
337,492
-------------
0
39,014
-------------
0
258
-------------
0
5,300
-------------
0
41,092
-------------
0
423,156
-------------
0
0
-------------
0
10TAMMY BARKYOUMB RETALIC
CHIEF NURSING OFFICER & VP PCS
(i)

(ii)
246,589
-------------
0
32,500
-------------
0
138
-------------
0
5,016
-------------
0
55,612
-------------
0
339,855
-------------
0
0
-------------
0
11LEWIS LIPSITZ
DIRECTOR, HMIFAR
(i)

(ii)
346,548
-------------
0
0
-------------
0
184
-------------
0
24,300
-------------
0
69,342
-------------
0
440,374
-------------
0
0
-------------
0
12SHARON K INOUYE
SR. SCIENTIST/DIRECTOR
(i)

(ii)
325,995
-------------
0
0
-------------
0
396
-------------
0
5,300
-------------
0
30,878
-------------
0
362,569
-------------
0
0
-------------
0
13DAVID H TSAI
Palliative Care Physician
(i)

(ii)
243,442
-------------
0
0
-------------
0
90
-------------
0
4,773
-------------
0
55,165
-------------
0
303,470
-------------
0
0
-------------
0
14DOUGLAS P KIEL
SR. SCIENTIST/DIRECTOR
(i)

(ii)
245,731
-------------
0
0
-------------
0
147
-------------
0
4,952
-------------
0
61,201
-------------
0
312,031
-------------
0
0
-------------
0
15Trimble Augur
Medical Director, RSU and LTCH
(i)

(ii)
238,572
-------------
0
0
-------------
0
90
-------------
0
646
-------------
0
22,169
-------------
0
261,477
-------------
0
0
-------------
0
Schedule J (Form 990) 2019

Schedule J (Form 990) 2019
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
Schedule J, Part I, Line 3 Supplemental Compensation Information HEBREW SENIORLIFE, INC. (HSL), THE PARENT ORGANIZATION, ESTABLISHES 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 FORM 990, SCHEDULE J, PART I, LINE 4B LOUIS J. WOOLF, PRESIDENT AND CEO, KATELYN QUYNN, CHIEF DEVELOPMENT OFFICER & VP OF BOARD RELATIONS, AND LEWIS LIPSITZ, DIRECTOR, HMIFAR PARTICIPATED IN A 457(F) SUPPLEMENTAL RETIREMENT PLAN THAT INCLUDED $19,500 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, HEBREW REHABILITATION CENTER 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, Hebrew Seniorlife inc.'S COMPENSATION COMMITTEE REVIEWS THE FINANCIAL POSITION OF THE ORGANIZATION, including the organization's gross and net earnings, 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 2019: MARY MOSCATO $ 60,225 Helen Chen $ 39,014 Tammy Barkyoumb Retalic $ 32,500 THIS AMOUNT IS INCLUDED IN BONUS & INCENTIVE COMPENSATION REPORTED ON SCHEDULE J, PART II, COLUMN (B)(II).
Schedule J (Form 990) 2019

Additional Data


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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part , line 24a. Provide descriptions,
explanations, and any additional information in Part .
SchKMediumBullet Attach to Form 990.

SchKMediumBulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
Hebrew Rehabilitation Center
 
Employer identification number
04-2104298
Part
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
Yes No Yes No Yes No
A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY
 
04-3431814 57586CM93 04-11-2013 9,974,000 SEE PART VI   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 0      
2 Amount of bonds legally defeased .............. 0      
3 Total proceeds of issue .................. 9,973,770      
4 Gross proceeds in reserve funds ............. 0      
5 Capitalized interest from proceeds ............. 0      
6 Proceeds in refunding escrows ............... 0      
7 Issuance costs from proceeds ............... 176,993      
8 Credit enhancement from proceeds ............. 0      
9 Working capital expenditures from proceeds ............. 0      
10 Capital expenditures from proceeds ............. 0      
11 Other spent proceeds ............. 9,796,777      
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 of tax-exempt
bonds (or, if issued prior to 2018, a current refunding issue)? ........
  X            
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2018, 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
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) 2019

Schedule K (Form 990) 2019
Page 2
Part
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 ....SchKMediumBullet 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 ......... SchKMediumBullet 0.866 %      
6 Total of lines 4 and 5 ............. 0.866 %      
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
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 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 ......... 310 %      
d Was the hedge superintegrated? ......   X            
e Was the hedge terminated? ........ X              
Schedule K (Form 990) 2019

Schedule K (Form 990) 2019
Page 3
Part
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
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
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Description of Arrangement Related Organization Reporting 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) 2019

Additional Data


Software ID:  
Software Version:  

SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete 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 imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
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 . X 3 518,350 FMV
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 Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
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
29
 
Yes
No
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 isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't 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) (2019)
Schedule M (Form 990) (2019)
Page 2
Part IISupplemental 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) (2019)

Additional Data


Software ID:  
Software Version:  
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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
Hebrew Rehabilitation Center
 
Employer identification number

04-2104298
Return Reference Explanation
FORM 990, PART 1, LINE 1 ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES (CONT'D) vigor, dignity and choice, and by recognizing that they are a resource to be cherished. As part of our mission, we accept special responsibility for the frailest and neediest members of our community who are most dependent on our care. We seek to fulfill our mission by operating programs in: - Memory care - Rehabilitative therapy - Expressive therapy - Palliative care - Life enhancement - Spiritual care - Russian language DESCRIPTION OF NEGATIVE NET ASSETS FORM 990, PART I, LINE 22 THE DECREASE IN UNRESTRICTED NET ASSETS AND UNRESTRICTED NET DEFICIT AT HEBREW REHABILITATION CENTER ("HRC") FOR FISCAL YEAR 2020 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 $121 MILLION IN UNRESTRICTED NET ASSETS AT 9/30/20. FORM 990, PART III, LINE 1 spiritual vigor, dignity and choice, and by recognizing that they are a resource to be cherished. As part of our mission, we accept special responsibility for the frailest and neediest members of our community who are most dependent on our care. FORM 990, PART III, LINE 4A Examples of our program services are as follows: 1. Memory care: HRC has memory care units in two locations to serve seniors with moderate to advanced memory loss who need special services and accommodations to keep them safe and engaged. We provide to our long-term chronic memory care patients services such as expressive therapies involving music and art, which build on and support their abilities, talents, and interests. We will focus on what residents can still do, rather than on what they cant, thereby offering opportunities for accomplishment, success, and joy each day. 2. Expressive therapy: Expressive therapy is a dynamic, multimodal approach to integrating the arts into the healing process. Used within the context of a health care or rehabilitation setting, expressive therapies like music, art, and dance can foster healing and provide an overall sense of well-being and connection to others. HRC employs expressive therapists who function as members of the multidisciplinary health care team to provide treatment to seniors. Therapists are masters-level mental health counselors who are also professionally trained in their respective disciplines (e.g., art, music, etc.). The overall goals of treatment are to provide a safe, secure setting in which patients can express themselves on both verbal and non-verbal levels and to feel an increased connection to others that in turn decreases their level of distress and psychological discomfort. 3. Palliative care: Since 2007, the HRC palliative care program has been helping patients maximize the quality of life while maintaining dignity and control as they navigate the journey of serious and terminal illness. The palliative team, comprising counselors, doctors, nurses, health aides, and therapists, accomplish this by providing medical information, asking questions, and supporting the patient and familys decisions. The palliative care team also takes measures to provide medical help, massage, music therapy, and other interventions to make the patients journey as comfortable as possible. FORM 990, PART III, LINE 4B facilities in the United States. Dozens of interventions developed at the Marcus Institute have become standard care for seniors. The Marcus Institute ranks in the top 15 percent of National Institutes of Health grant recipients, with more than $60 million of NIH and NIA funding. FORM 990, PART III, LINE 4C OTHER PROGRAM SERVICE REVENUE IS MADE UP OF MISCELLANEOUS NON-PATIENT SERVICE REVENUE AND EXPENSES, INCLUDING 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 MEMBER OF THE ORGANIZATION.
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 BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HEBREW SENIORLIFE, INC. BOARD MEMBERS.
CLASSES OR PERSONS, DECISIONS REQ. 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.
PROCESS USED BY MGMT &/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, LINE 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 & compliance 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.
PROCESS TO MONITOR TRANSACTIONS FOR CONFILCTS OF INTEREST FORM 990, PART VI, LINE 12C THE BOARD OF HEBREW REHABILITATION CENTER 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 IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS, HEBREW REHABILITATION CENTER 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 ANYOF 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 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 MAKING A FINAL DETERMINATION ON THE CONFLICT. RESTRICTIONS ON CONFLICTED PERSONS ALL COVERED PERSONS ARE RESTRICTED FROM ENTERING INTO A TRANSACTION WITHOUT DISCLOSING THE ACTUAL OR POTENTIAL CONFLICT TO THE HEBREW SENIORLIFE CONFLICT COMMITTEE AND OBTAINING APPROVAL OF THE BOARD DIRECTORS. COVERED PERSONS WITH A CONFLICT MUST LEAVE THE ROOM WHEN TRANSACTIONS GIVING RISE TO THE CONFLICT ARE UNDER DISCUSSION BY THE BOARD OF DIRECTORS. Whistleblower and Document Retention and Destruction Policies Form 990, Part VI, Lines 13 & 14 THE BOARD OF HEBREW REHABILITATION CENTER VOTED TO ADOPT THE HEBREW SENIORLIFE, INC. WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICIES. PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS AND KEY EXECUTIVES Form 990, Part VI, Line 15a & 15b THE COMPENSATION COMMITTEE OF THE HEBREW SENIORLIFE, INC. BOARD, WITH THE ASSISTANCE OF DATA PROVIDED BY AN INDEPENDENT, EXPERT CONSULTANT, HAS REVIEWED THE PRESIDENT/CEO'S TOTAL COMPENSATION AND THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES AS WELL AS HIGHLY COMPENSATED EMPLOYEES (>$150,000) OF HEBREW SENIORLIFE, INC. AND ITS AFFILIATES. THE FULL HEBREW SENIORLIFE, INC. BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES OF HEBREW SENIORLIFE, INC. AND ITS AFFILIATES. A FULL MARKET REVIEW AND APPROVAL OF COMPENSATION, FOLLOWING THE PROCEDURES OUTLINED ABOVE WAS LAST COMPLETED IN 2018. ADDITIONALLY THE ORGANIZATION COMPLETED A WALK THROUGH OF SENIOR LEADERSHIP COMPENSATION WITH AN INDEPENDENT, EXPERT CONSULTANT, DURING 2019. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS WERE HIRED BY THE COMPENSATION COMMITTEE AND ASSISTED WITH THE COMPENSATION REVIEW. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. Availability of Gov Docs, Conflict of Interest Policy, & Fin STMTs to Gen Public Form 990, Part VI, Line 19 THE ORGANIZATION'S TAX RETURNS ARE AVAILABLE AT GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS' WEBSITE. THE TAX RETURNS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE OFFICES OF HEBREW SENIORLIFE, INC. AT 1200 CENTRE ST. BOSTON, MA 02131 OR BY TELEPHONE AND E-MAIL. PENSION PLAN ACCRUALS AND CONTRIBUTIONS FORM 990, PART IX, LINE 8 ON JANUARY 8, 2020, HSL AGREED TO PURCHASE AN ANNUITY CONTRACT FROM AN INSURANCE COMPANY FOR ALL REMAINING PLAN PARTICIPANTS FOR APPROXIMATELY $43,000,000. HSL MADE AN ADDITIONAL CONTRIBUTION OF $18,400,000 ON JANUARY 13, 2020 TO THE PLAN TO FULLY FUND THE ANNUITY PURCHASE. FUNDS FROM THE PLAN WERE TRANSFERRED TO THE INSURANCE COMPANY ON JANUARY 15, 2020. EFFECTIVE MARCH 1, 2020, THE INSURANCE COMPANY IS RESPONSIBLE FOR ALL PAYMENTS TO REMAINING PLAN PARTICIPANTS; THEREFORE, HSL HAS NO RESPONSIBILITY FOR FUTURE PLAN BENEFITS. THE LUMP SUMS AND ANNUITY PURCHASE RESULTED IN A SETTLEMENT CHARGE OF APPROXIMATELY $26,100,000 IN THE SECOND QUARTER OF THE 2020 FISCAL YEAR. SUCH AMOUNTS WERE PREVIOUSLY RECORDED IN THE STATEMENTS OF CHANGES IN NET ASSETS. AS A RESULT OF THESE TRANSACTIONS, THE SETTLEMENT CHARGES ARE INCLUDED IN THE PERFORMANCE INDICATED FOR FISCAL YEAR 2020 BUT THE RECOGNITION OF THIS SETTLEMENT CHARGE DID NOT IMPACT NET ASSETS IN FISCAL YEAR 2020. FUNDRAISING DISCLOSURE FORM 990, PART IX, COLUMN D Hebrew SeniorLife, Inc. as the parent of the HSL system, raises contributions for itself and its affiliates through its Development department. The contribution revenue is recorded by the affiliate that the donor intended it be given to. Fundraising expenses of the Development department are recorded exclusively by Hebrew SeniorLife, Inc. In order to give the reader a full and transparent view of HSL and affiliates, a summary of all contribution revenue and related expenses is prepared below. Additionally, this includes approximately $300,000 in pledges that have been fully reserved based on donor-imposed contingencies. Management believes that these contingencies will be met and have added the value of the contingent pledges back in the schedule below. FUNDRAISING EXPENSE (HSL 990) $ 4,009,284 CONTRIBUTION REVENUE: HSL CONTRIBUTIONS (HSL 990) $ 9,089,087 CONTINGENT PLEDGE REVENUE $ 800,000 HEBREW REHABILITATION CENTER (PART VIII, LINE 1F) $ 1,553,660 HEBREW SENIORLIFE HOSPICE CARE $ 63,138 ORCHARD COVE, INC. $ 105,507 HRCA SENIOR HOUSING, INC. $ 2,725 HRCA HOUSING FOR ELDERLY, INC. $ 196,235 HRCA BROOKLINE HOUSING 1550 BEACON PLAZA, INC. $ 5,318 HRCA BROOKLINE HOUSING 112-120 CENTRE COURT, INC. $ 0 CENTER COMMUNITIES OF BROOKLINE $ 6,609 ----------------- $ 11,822,279 TOTAL COST PER DOLLAR RAISED 34%
FORM 990, PART XI, LINE 9 NET ASSETS RELEASED FROM PARENT ($178,579) CHANGE IN PENSION OBLIGATION $27,929,461 ---------------------------------------------------------- TOTAL OTHER CHANGES IN NET ASSETS $27,750,882
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2019
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?
Yes No
(1)ORCHARD COVE INC
ONE DEL POND DRIVE

CANTON,MA02021
22-3080006
CONT. CARE MA 501(C)(3) 10 HSL
 
Yes
 
(2)HRCA SENIOR HOUSING INC
1200 CENTRE STREET

BOSTON,MA02131
04-2765428
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(3)CENTER COMMUNITIES OF BROOKLINE INC
1200 CENTRE STREET

BOSTON,MA02131
01-0569404
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(4)HRCA BROOKLINE HOUSING 112-120 CENTRE CO
1200 CENTRE STREET

BOSTON,MA02131
03-0372998
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(5)HRCA BROOKLINE HOUSING 1550 BEACON
1200 CENTRE STREET

BOSTON,MA02131
01-0569403
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(6)HRCA HOUSING FOR ELDERLY INC
1200 CENTRE STREET

BOSTON,MA02131
04-2543731
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(7)NEWBRIDGE ON THE CHARLES INC
1200 CENTRE STREET

BOSTON,MA02131
38-3707573
ELDER HOUSING MA 501(C)(3) 10 HSL
 
Yes
 
(8)HRCA BROOKLINE HOUSING 108 CENTRE
1200 CENTRE STREET

BOSTON,MA02131
81-0612222
ELDER HOUSING MA 501(C)(3) 12b HSL
 
Yes
 
(9)HEBREW SENIORLIFE HOSPICE CARE INC
1200 CENTRE STREET

BOSTON,MA02131
46-1309228
HOSPICE SERV. MA 501(C)(3) 10 HSL
 
Yes
 
(10)HEBREW SENIORLIFE INC
1200 CENTRE STREET

BOSTON,MA02131
90-0183119
MGMT SERVICES MA 501(C)(3) 7 NA
 
 
No
(11)HEBREW SENIORLIFE AFFILIATED MED GROUP
1200 CENTRE STREET

BOSTON,MA02131
82-3654673
PHYSICIAN SVC MA 501(C)(3) 10 HSL
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
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



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



(k)
Percentage
ownership


Yes No Yes No
(1) CCB COHEN 112 CENTRE MM LLC

1200 centre st
boston,MA02131
82-1763395
elder housing MA NA
 
N/A                
(2) HSL Fireman Operating LP

1200 centre st
BOSTON,MA02131
elder housing MA NA
 
N/A                










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) HSL PAYROLL SERVICES INC

100 CENTRE STREET
BROOKLINE,MA02446
04-2684823
PAYROLL SERVICES MA na
 
C-CORP 0 0     No
(2) HEBREW SENIORLIFE REAGE SOLUTIONS INC

1200 CENTRE STREET
BOSTON,MA02131
81-4906048
MGMT & CONS. SVCS DE na
 
C-CORP 0 0     No










Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
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 13,345,000 ACTUAL
(2) Hebrew SeniorLife Affiliated Medical Group

s 300,000 ACTUAL
(3) Hebrew SeniorLife Hospice Care Inc

s 10,115,000 ACTUAL
(4) Hebrew SeniorLife Inc

p 622,546 ACTUAL
(5) Hebrew SeniorLife Inc

m 5,172,309 CONTRACT
(6) NewBridge on the Charles Inc

r 9,811,914 ACTUAL
(7) NewBridge on the Charles Inc

k 9,196,164 CONTRACT
(8) Hebrew SeniorLife Inc

j 300,000 CONTRACT
(9) Center Communities of Brookline Inc

k 74,685 CONTRACT
(10) Hebrew SeniorLife Inc

p 331,976 ACTUAL
(11) NewBridge on the Charles Inc

p 6,151,087 ACTUAL
(12) Orchard Cove Inc

p 288,084 ACTUAL
(13) Center Communities of Brookline Inc

q 141,484 ACTUAL
(14) HRCA Brookline Housing 1550 Beacon Plaza Inc

q 108,581 ACTUAL
(15) HRCA BROOKLINE HOUSING 112-120 CENTRE COURT

q 78,968 ACTUAL
(16) Hebrew SeniorLife Inc

q 837,357 ACTUAL
(17) HRCA HOUSING FOR ELDERLY INC

q 550,118 ACTUAL
(18) NewBridge on the Charles Inc

q 5,470,566 ACTUAL
(19) Orchard Cove Inc

q 3,089,712 ACTUAL
(20) HRCA SENIOR HOUSING INC

q 327,406 ACTUAL
(21) Hebrew SeniorLife Hospice Care Inc

q 501,829 ACTUAL
(22) NewBridge on the Charles Inc

L 2,361,060 CONTRACT
Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
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) 2019

Additional Data


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