2025-08-06T07:56:27+00:00 2024-09-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-10-01 042543731 HRCA Housing For Elderly Inc HRCA 6173258000 1200 Centre Street Boston MA 02131 Louis J Woolf President & CEO 2025-08-06 true true Amy Bibby P00445891 8282542254 2024-07-17 2023 2025-03-06 01:10:19Z Jack Satter House Louis J Woolf President & CEO 1200 Centre Street Boston MA 02131 9760990 false X www.hebrewseniorlife.org X 1973 MA To operate affordable, supportive residential housing or low-income seniors in an atmosphere that supports individuality and respect, fosters active and energetic lifestyles, encourages independence and self-fulfillment, and values volunteerism and participation. 4 3 43 6 0 0 85130 234276 8751093 9264020 24829 110399 2045 397 8863097 9609092 0 0 0 0 2291251 2419946 0 0 0 6346922 6703324 8638173 9123270 224924 485822 19002222 18209788 54356103 53077847 -35353881 -34868059 The mission of HRCA Housing for Elderly, Inc. (DBA Jack Satter House) is to honor our elders by respecting and promoting their independence, spiritual vigor, dignity and choice 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. The Jack Satter House seeks to fulfill its mission by: - Managing quality senior housing through innovation and leadership - Providing quality health care for residents via an on-site clinic and 24/7 on-call services - Facilitating positive social interaction to improve physical, mental, and social health, and - Creating opportunities for residents to connect with local educational and assistance programs. false false 7219104 9264020 HRCA HOUSING FOR ELDERLY, INC. (DBA JACK SATTER HOUSE) IN REVERE COMBINES INDEPENDENT, NONDENOMINATIONAL APARTMENT LIVING WITH ONSITE SERVICES THAT PROMOTE AN ACTIVE, HEALTHY LIFE. THE COMMUNITY IS DESIGNED TO GIVE SENIOR RESIDENTS MULTIPLE OPPORTUNITIES TO ENGAGE WITH EACH OTHER, SUPPORT EACH OTHER, AND WORK TOGETHER FOR THE GOOD OF THE COMMUNITY. THE COMMUNITY IS LOCATED DIRECTLY ACROSS THE BOULEVARD FROM REVERE BEACH, ALLOWING FOR PANORAMIC ATLANTIC OCEAN VIEWS FROM ALMOST EVERY APARTMENT. IT IS CONVENIENT TO BOSTON'S CULTURE, SHOPPING, AND PUBLIC TRANSPORTATION AS WELL AS THE SCENIC NORTH SHORE. AS A HEBREW SENIORLIFE COMMUNITY, RESIDENTS HAVE ACCESS TO A FULL SPECTRUM OF SUPPORT AND SERVICES THAT ENSURE CONTINUITY OF HEALTH CARE, ENCOURAGE A HEALTHY, INDEPENDENT LIFESTYLE AND EMPHASIZE PHYSICAL AND EMOTIONAL WELLNESS. OUR COMMUNITY AT A GLANCE: - LOCATED ALONG REVERE BEACH, WITH ATLANTIC OCEAN VIEWS - 266 APARTMENTS, INCLUDING 47 EFFICIENCIES, 202 ONEBEDROOM UNITS AND 17 TWO BEDROOM UNITS - OPEN TO ALL QUALIFIED ELIGIBLE PERSONS AGED 62 OR OLDER REGARDLESS OF RACE, COLOR, RELIGION, SEXUAL ORIENTATION OR GENDER IDENTITY, NATIONAL ORIGIN, DISABILITY AND FAMILIAL STATUS - STATE OF THE ART FITNESS CENTER WITH REGULARLY SCHEDULED WELLNESS PROGRAMS, -COMPUTER LEARNING PROGRAMS, AND - WEEKNIGHT MEAL PROGRAM. 7219104 true true false false false false false true true true false false true true false true true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true 22 0 true 43 true false false false false false false false false false false false false X 4 3 false false false false true true true true true false false true true true true true true false true false MA X X Anna Triolo 7812894505 1200 Centre Street Boston MA 02131 JAMES D HART SECRETARY & CHIEF FIN. OFFICER 1.0 49.0 X X 0 497767 82599 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT) 1.0 49.0 X X 0 1026499 84903 MARSHA COHEN TREASURER 0.1 3.1 X X 0 0 0 MELISSA BAYER TEARNEY BOARD CHAIR (THRU 9/30/23) 0.1 3.1 X X 0 0 0 RICHARD J HENKEN CHAIR ELECT (EFFECTIVE 10/1/23) 0.1 3.1 X X 0 0 0 STEVEN LANDERS PRESIDENT AND CEO (7/2023 - 5/2024) 1.0 49.0 X X 0 838172 39841 ERIC ROGERS CHIEF INFORMATION OFFICER 1.0 49.0 X 0 351134 87189 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 1.0 49.0 X 0 380581 59137 KATHYRN W TASKER CHIEF SPONSORED AWARDS OFFICER 1.0 49.0 X 0 277830 84279 KIMBERLY J BROOKS CHIEF OP. OFFICER, SEN LIVING 5.0 45.0 X 0 375200 71184 LEWIS LIPSITZ MD DIR, HMIFAR & CHIEF ACAD. OFF 1.0 49.0 X 0 415592 93718 LINDA THOMPSON CHIEF PEOPLE OFFICER 1.0 49.0 X 0 355082 77367 MANDEL I ERNEST MD CHIEF MEDICAL OFFICER 0.5 49.5 X 0 373832 63347 RACHEL LERNER ESQUIRE GEN. CNSL. & CHIEF COMP. OFF 1.0 49.0 X 0 391081 74001 SARAH L SYKORA CHIEF COMM. & PLAN OFFICER 1.0 49.0 X 0 309804 71659 STEPHEN M POST EXECUTIVE DIRECTOR - JACK SATTER HOUSE 45.0 0 X 163189 0 79521 TAMMY B RETALIC MS RN CHIEF NURSING OFF. & VP PCS 1.0 50.0 X 0 296335 80270 EMILY R SHAPIRO DIRECTOR OF RESIDENT SERVICES 45.0 0 X 89319 0 25469 ERIC DESHARNAIS DIRECTOR OF FACILITIES 45.0 0 X 98829 0 65758 PHORN SON MAINTENANCE TECH SPECIALIST 45.0 0 X 70357 0 33253 ROBERT CREVATIS DIRECTOR, DINING SERVICES 45.0 0 X 91901 0 55747 WILLIAM HERNANDEZ SENIOR ACCOUNTANT 45.0 0 X 77385 0 17776 MARY MOSCATO FACHE PRESIDENT, HSL HC SVCS. & HRC 1.0 49.0 X 0 717746 47510 590980 6606655 1294528 1 true true false KONE BROOKLYN PO BOX 22251 New York NY 10087 Elevator Installation / Maintenance 117557 1 234276 234276 Rental Revenue 532000 8295038 8295038 Other Operating Revenue 532000 968982 968982 0 0 0 0 9264020 110399 110399 0 0 0 0 152295 151898 397 397 0 0 0 0 0 9609092 9264020 0 110796 163189 146870 16319 1814060 1616788 197272 281730 258700 23030 160967 139310 21657 12799 12799 20260 20260 9961 9961 0 0 0 0 2340 2340 72322 72322 38172 38172 1664341 1664341 1399068 979347 419721 400287 400287 1942187 1359531 582656 499430 499430 Food Service 470487 470487 Tenant Service 84300 84300 87370 0 87370 0 9123270 7219104 1904166 0 3186255 3271360 70805 75307 38861 336910 0 0 0 0 39443 47095 164583 190061 44363043 33856845 11786205 10506198 0 0 5500 5500 3710570 3777357 19002222 18209788 812722 390978 141163 146863 0 0 53352573 52319139 49645 220867 54356103 53077847 X -35576726 -35110454 222845 242395 -35353881 -34868059 19002222 18209788 485822 0 X false true X true true true X 196235 164703 22224 85130 234276 702568 7339627 7844057 8517225 8751091 9264020 41716020 0 0 0 7535862 8008760 8539449 8836221 9498296 42418588 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42418588 4957 2950 3703 24829 110399 146838 0 4957 2950 3703 24829 110399 146838 0 53348 128250 126778 162944 152295 623615 7594167 8139960 8669930 9023994 9760990 43189041 0.9822 0.9868 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GIFT SHOP INCOME, COLUMN A - 53348.0, COLUMN B - 128250.0, COLUMN C - 126778.0, COLUMN D - 162944.0, COLUMN E - 152295.0, COLUMN F - 623615.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 97846 19657 106 117397 86654 11305 113 97846 100197 -13422 121 86654 0 100000 224 27 100197 0 0 0.0 0.1482 0.8518 false false 364500 364500 40322868 31148615 9174253 3468185 2708230 759955 207490 207490 10506198 Escrow Deposits & Resid. Receivable 255855 RSRV for Replacement & Construction 2597796 Deferred Financing Costs (Net) 534547 Ben. Interest in Net Assets 125000 Restricted Assets 117397 Escrow Deposits 146762 3777357 Prepaid rent 27258 due to affiliate 193609 220867 9760883 0 0 9760883 -151791 -151791 9609092 9272061 0 0 9272061 -148791 -148791 9123270 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE ESCROW ACCOUNT LIABILITY REPRESENTS 10% OF ENTRANCE FEE DEPOSITS RECEIVED FROM FUTURE RESIDENTS. THESE AMOUNTS ARE APPLIED AGAINST ENTRANCE FEES DUE WHEN RESIDENTS MOVE IN. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUND IS HELD TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE ORGANIZATION'S PROGRAM SERVICES. TEMPORARILY RESTRICTED NET ASSETS ARE RESTRICTED FOR THE BENEFIT OF THE ORGANIZATION. PERMANENTLY RESTRICTED NET ASSETS ARE INVESTED IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT THE ORGANIZATION. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Reclass of Cost of Goods Sold - -152295 Expenses in Revenue - 3504 Net Assets Released From Restriction - -3000 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Reclass of Cost of Goods Sold - -152295 - 3504 true false false false false false false false false JAMES D HART SECRETARY & CHIEF FIN. OFFICER 0 373170 0 123806 0 791 0 5800 0 76799 0 580366 0 0 STEVEN LANDERS PRESIDENT AND CEO (7/2023 - 5/2024) 0 432801 0 405333 0 38 0 0 0 39841 0 878013 0 0 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT) 0 515106 0 511393 0 0 0 5800 0 79103 0 1111402 0 0 MARY MOSCATO FACHE PRESIDENT, HSL HC SVCS. & HRC 0 491930 0 225816 0 0 0 5800 0 41710 0 765256 0 0 KIMBERLY J BROOKS CHIEF OP. OFFICER, SEN LIVING 0 325057 0 50000 0 143 0 5800 0 65384 0 446384 0 0 MANDEL I ERNEST MD CHIEF MEDICAL OFFICER 0 373832 0 0 0 0 0 5800 0 57547 0 437179 0 0 RACHEL LERNER ESQUIRE GEN. CNSL. & CHIEF COMP. OFF 0 273984 0 117032 0 65 0 5800 0 68201 0 465082 0 0 LEWIS LIPSITZ MD DIR, HMIFAR & CHIEF ACAD. OFF 0 378077 0 37515 0 0 0 5800 0 87918 0 509310 0 0 STEPHEN M POST EXECUTIVE DIRECTOR - JACK SATTER HOUSE 148468 0 14721 0 0 0 3448 0 76073 0 242710 0 0 0 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 0 380170 0 0 0 411 0 5800 0 53337 0 439718 0 0 TAMMY B RETALIC MS RN CHIEF NURSING OFF. & VP PCS 0 296067 0 0 0 268 0 5095 0 75175 0 376605 0 0 ERIC ROGERS CHIEF INFORMATION OFFICER 0 284248 0 66737 0 149 0 5800 0 81389 0 438323 0 0 SARAH L SYKORA CHIEF COMM. & PLAN OFFICER 0 251220 0 58494 0 90 0 4128 0 67531 0 381463 0 0 KATHYRN W TASKER CHIEF SPONSORED AWARDS OFFICER 0 235771 0 41916 0 143 0 5767 0 78512 0 362109 0 0 LINDA THOMPSON CHIEF PEOPLE OFFICER 0 287555 0 67100 0 427 0 5800 0 71567 0 432449 0 0 ERIC DESHARNAIS DIRECTOR OF FACILITIES 98680 0 0 0 149 0 2135 0 63623 0 164587 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation Hebrew Seniorlife, Inc. (HSL), the parent organization, establishes compensation of the organization's President/CEO and CFO. HSL utilizes the following in establishing such compensation: compensation committee written employment contract independent compensation consultant compensation survey or study approval by the board or compensation committee Schedule J, Part I, Line 4a Severance or change-of-control payment Mary Moscato received a severance payment of $96,566 from Hebrew Rehabilitation Center. This payment was treated as taxable wages and included in her calendar year 2023 form W-2. Form 990, Part VI, Line 6 Classes of members or stockholders HEBREW SENIORLIFE, INC. (HSL) IS THE SOLE MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE HSL BOARD CHAIR APPOINTS THE MEMBERS OF THE HRCA HOUSING FOR THE ELDERLY, INC. BOARD OF DIRECTORS WITH THE ADVICE AND CONSENT OF THE HSL BOARD MEMBERS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HSLS BOARD. ULTIMATELY, GOVERNANCE OF THE CORPORATION RESTS WITH THE BOARD OF DIRECTORS OF THE COMPANY'S SOLE CORPORATE MEMBER, HSL. Form 990, Part VI, Line 11b Review of form 990 by governing body Preparation of the Form 990 begins internally with HSL staff and Forvis Mazars preparing the form with information from HSL staff and the HSL audit. All forms 990 and 990-T of the affiliates of HSL (HSL is the sole corporate member of each affiliate) will be reviewed prior to filing by the audit & compliance committee of HSL. 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 five days time in which to view the full returns prior to their filing. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD OF HRCA HOUSING FOR ELDERLY, INC. VOTED TO ADOPT THE HSL 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 HSL 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 HRCA HOUSING FOR ELDERLY, INC. IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS, HRCA HOUSING FOR ELDERLY, INC. MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAXEXEMPT PURPOSES. WHO IS COVERED: THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS, PERSONS SERVING IN SENIOR STAFF POSITIONS OUTLINED IN AN EXHIBIT ATTACHED TO THE CONFLICT OF INTEREST POLICY, AND ANY OTHER PERSON WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF ANY OF THE ORGANIZATION OR ANY OF ITS AFFILIATES. LEVEL AT WHICH DETERMINATIONS OF CONFLICT ARE MADE AND WHICH ACTUAL CONFLICTS ARE REVIEWED: THE HSL 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 HSL CONFLICT COMMITTEE AND OBTAINING APPROVAL OF THE BOARD OF 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 Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION COMMITTEE OF THE HSL 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 HSL AND ITS AFFILIATES. THE FULL HSL BOARD FURTHER REVIEWED AND APPROVED THE COMPENSATION OF THE OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES OF HSL AND ITS AFFILIATES. A FULL MARKET REVIEW AND APPROVAL OF COMPENSATION, FOLLOWING THE PROCEDURES OUTLINED ABOVE WAS LAST COMPLETED IN 2018. ADDITIONALLY, THE ORGANIZATION COMPLETE 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. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S TAX RETURNS ARE AVAILABLE AT WWW.GUIDESTAR.ORG 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 HSL AT 1200 CENTRE STREET, BOSTON, MA 02131 OR BY TELEPHONE AND EMAIL. Form 990, Part I, Line 22 Description of Negative Net Assets THE NEGATIVE UNRESTRICTED NET ASSET BALANCE IS DUE TO REFUNDABLE ENTRANCE FEE LIABILITIES. REFUNDABLE ENTRANCE FEES ARE PAID TO FORMER RESIDENTS FROM THE PROCEEDS OF ENTRANCE FEES PAID BY NEW RESIDENTS. AS ENTRANCE FEES INCREASE OVER TIME, THE SIZE OF THE REFUNDABLE ENTRANCE FEE LIABILITY ALSO INCREASES, ASSUMING A STABLE RESIDENT CENSUS. LIABILITY ALSO INCREASES, ASSUMING A STABLE RESIDENT CENSUS. Hebrew Seniorlife Hospice Care Inc 1200 Centre Street Boston MA 02131 461309228 Elder Housing MA 501(c)(3) 10 HSL true Newbridge on The Charles Inc 1200 Centre Street Boston MA 02131 383707573 Elder Housing MA 501(c)(3) 10 HSL true Orchard Cove Inc One Del Pond Drive Canton MA 02021 223080006 Cont. Car MA 501(c)(3) 10 HSL true HRCA Senior Housing Inc 1200 Centre Street Boston MA 02131 042765428 Elder Housing MA 501(c)(3) 10 HSL true CTR Communities of Brookline Inc 1200 Centre Street Boston MA 02131 010569404 Elder Housing MA 501(c)(3) 10 HSL true HRCA Brookline Housing 112-120 Centre Court Inc 1200 Centre Street Boston MA 02131 030372998 Elder Housing MA 501(c)(3) 10 HSL true HRCA Brookline Housing 108 Centre Street Inc 1200 Centre Street Boston MA 02131 810612222 Elder Housing MA 501(c)(3) Type II HSL true Hebrew Seniorlife Inc 1200 Centre Street Boston MA 02131 900183119 Mgmt Services MA 501(c)(3) 7 NA false Hebrew Seniorlife Affiliated Medical Group Inc 1200 Centre Street Boston MA 02131 823654673 Physician Svc MA 501(c)(3) 10 HSL true Hebrew Rehabilitation Center 1200 Centre Street Boston MA 02131 042104298 Hospital MA 501(c)(3) 3 HSL true HRCA Brookline Housing 1550 Beacon Plaza Inc 1201 Centre Street Boston MA 02131 010569403 Elder Housing MA 501(c)(3) 10 HSL true Hebrew Seniorlife Solutions Inc 1200 Centre Street Roslindale MA 02131 934963180 Elder Housing MA 501(c)(3) 10 HSL true CCB Cohen 112 Centre MM LLC 1200 Centre St Boston MA 02131 821763395 Elder Housing MA NA N/A 0 0 false 0 false 0 HSL Fireman Operating LP 640 N Main St Randolph MA 02368 844212813 Elder Housing MA NA N/A 0 0 false 0 false 0 HSL PAYROLL SERVICES INC 100 CENTRE STREET BROOKLINE MA 02446 042684823 Payroll Services MA NA C Corporation 0 0 0 false HEBREW SENIORLIFE REAGE SOLUTIONS INC 1200 CENTRE STREET BOSTON MA 02131 814906048 MGMT & CONS. SVCS DE NA C Corporation 0 0 0 false false false false false false false false false false false false false true false false true false false false