2025-08-06T08:14:07+00:00 2024-09-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-10-01 223080006 Orchard Cove Inc ORCH 7818213175 One Del Pond Drive Canton MA 02021 Louis J Woolf President & CEO 2025-08-06 true true Amy Bibby P00445891 8282542254 2025-08-06 2023 2025-03-06 01:10:19Z Louis J Woolf President & CEO One Del Pond Drive Canton MA 02021 27896656 false X www.hebrewseniorlife.org X 1990 MA See Schedule O. 4 2 277 5 0 0 181845 96593 23949153 26671692 573160 723869 298725 404502 25002883 27896656 0 0 0 0 13121334 13548310 0 0 0 12817885 12159796 25939219 25708106 -936336 2188550 60108744 70356805 147930263 152169687 -87821519 -81812882 Orchard Cove, Inc. is a non-profit continuing care retirement community for the aged consisting of 227 independent living units, 28 assistance in living units, and a 45 bed on-site skilled nursing facility. false false 16565754 20158065 SITUATED ON A SERENE 38-ACRE PONDSIDE CAMPUS IN CANTON, MASSACHUSETTS, ORCHARD COVE, INC. IS A WARM, INCLUSIVE, AND AWARD-WINNING SENIOR LIVING COMMUNITY. HOME TO A DYNAMIC, RESIDENT-DRIVEN CULTURE, SENIORS ENJOY ACTIVE LIFESTYLES AND THE PEACE OF MIND THAT COMES WITH OUR ALL-INCLUSIVE PRICING MODEL AND LIVING OPTIONS THAT SPAN THE FULL CONTINUUM OF CARE. LIVING AT ORCHARD COVE ALLOWS RESIDENTS FREEDOM FROM HOME OWNERSHIP WITH THE CONVENIENCE OF SERVICES AND AMENITIES AND THE FLEXIBILITY TO ENJOY OUR MANY ACTIVITIES. PERHAPS THE BIGGEST BENEFIT IS THE PEACE OF MIND THAT COMES WITH A FULL CONTINUUM OF SENIOR HEALTH CARE SERVICES RIGHT ON CAMPUS.ORCHARD COVE, INC. OFFERS THE BEST CARE IN THE BEST PLACE SO THAT SENIORS CAN LIVE THE BEST LIFE POSSIBLE. ORCHARD COVE HAS 227 INDEPENDENT LIVING UNITS AND 28 ASSISTANCE IN LIVING UNITS WITH THE INTENT TO PROVIDE CONDITIONS THAT FOSTER INDEPENDENCE, HEALTH AND SECURITY FOR PERSONS AGED 62 AND OLDER. 5352852 6513627 ORCHARD COVE HAS A 45 BED SKILLED NURSING UNIT WITH THE INTENT TO PROVIDE CONDITIONS THAT FOSTER INDEPENDENCE, HEALTH AND SECURITY FOR PERSONS REQUIRING A SKILLED NURSING SETTING. 258189 314177 OTHER PROGRAM SERVICES ARE THOSE REVENUES AND EXPENSES ASSOCIATED WITH PROGRAM SERVICES BUT NOT DIRECTLY RELATED TO ONE OF THE TWO MAJOR CATEGORIES OF INDEPENDENT ASSISTANCE IN LIVING OR HEALTHCARE CENTER. THIS MAY INCLUDE SERVICES AND/OR COSTS RELATED TO THE ON-SITE WELLNESS CENTER OR THOSE SO CLOSELY INTERMINGLED THEY CANNOT BE ACCURATELY ALLOCATED. 22176795 true true false true 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 true false false false false false false false false false false false false false false false true true false false false true 0 0 277 true false false false false false false false false false false false false X 4 2 false false false false true true true true true false false true true true true true true false true false MA X X Carole Johnson 6173258000 1200 Centre Street Boston MA 02131 JAMES D HART SECRETARY & CHIEF FIN. OFFICER 2.0 48.0 X X 0 497767 82599 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO CURRENT) 2.0 48.0 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) 2.0 48.0 X X 0 838172 39841 ALINE RUSSOTTO EXECUTIVE DIRECTOR - ORCHARD COVE 45.0 0 X 252258 0 51893 ERIC ROGERS CHIEF INFORMATION OFFICER 2.0 48.0 X 0 351134 87189 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 2.0 48.0 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 2.0 48.0 X 0 355082 77367 MANDEL I ERNEST MD CHIEF MEDICAL OFFICER 2.0 48.0 X 0 373832 63347 RACHEL LERNER ESQUIRE GEN. CNSL. & CHIEF COMP. OFF 2.0 48.0 X 0 391081 74001 SARAH L SYKORA CHIEF COMM. & PLAN OFFICER 2.0 48.0 X 0 309804 71659 TAMMY B RETALIC MS RN CHIEF NURSING OFF. & VP PCS 1.0 50.0 X 0 296335 80270 CAROLE JOHNSON VP, FINANCE, SENIOR LIVING 45.0 0 X 132076 0 69390 DIANE CHISHOLM DIRECTOR OF NURSING 45.0 0 X 129777 0 54845 JOHN RALSTON DIRECTOR, CULINARY 45.0 0 X 142351 0 46346 REBECCA DONATO EXECUTIVE DIRECTOR, VITALIZE 360 45.0 0 X 178228 0 51557 ROB FARIA DIRECTOR OF FINANCE 45.0 0 X 105921 0 57061 MARY MOSCATO FACHE PRESIDENT, HSL HC SVCS. & HRC 1.0 49.0 X 0 717746 47510 940611 6606655 1348096 0 true true false 0 96593 96593 Independent Assisted Living 623311 20158065 20158065 Health Care Center 623110 6513627 6513627 0 0 0 0 26671692 721869 721869 22460 22460 0 22460 22460 2000 0 2000 2000 2000 84332 84332 84332 Resident Fees 900099 196870 196870 Guest Suite Rental 721000 67865 67865 Member Meals 722210 32975 32975 0 0 0 0 297710 27896656 26985869 0 814194 252258 214419 37839 10790082 9329600 1460482 130677 112903 17774 1478268 1277196 201072 897025 775012 122013 54476 54476 33900 33900 168058 70104 97954 0 21874 21874 896053 240968 655085 147546 147546 2171076 2151648 19428 5816 3814 2002 14717 4050 10667 841153 757038 84115 1698963 1467872 231091 2310503 2079453 231050 419633 377671 41962 Food / Culinary 1994889 1994889 Rentals, Repairs, Maintenance 725194 722461 2733 Medical 69011 69011 Resident Programs and Activities 215688 183076 32612 371246 345610 25636 0 25708106 22176795 3531311 0 4926308 7618093 0 3495266 4778529 0 0 0 0 127556 142404 104421715 90126946 11738750 14294769 21040970 25268412 0 0 18779894 18254598 60108744 70356805 1758453 1713059 13295327 15948002 19338646 18976401 810170 444400 0 0 112727667 115087825 147930263 152169687 X -88290083 -82319588 468564 506706 -87821519 -81812882 60108744 70356805 X 2188550 3775588 44499 X false true X true false X 597364 230054 2815524 181845 96593 3921380 22200026 20846217 21879753 23949153 26671692 115546841 0 0 0 22797390 21076271 24695277 24130998 26768285 119468221 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 119468221 491959 476513 611292 599834 721869 2901467 0 491959 476513 611292 599834 721869 2901467 0 234137 233646 253750 272052 382042 1375627 23523486 21786430 25560319 25002884 27872196 123745315 0.9654 0.9667 0.02 0.02 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - RESIDENT FEES, COLUMN A - 96890.0, COLUMN B - 139923.0, COLUMN C - 115846.0, COLUMN D - 130506.0, COLUMN E - 196870.0, COLUMN F - 680035.0; DESCRIPTION - MEMBER MEALS, COLUMN A - 17083.0, COLUMN B - -656.0, COLUMN C - 13334.0, COLUMN D - 7203.0, COLUMN E - 32975.0, COLUMN F - 69939.0; DESCRIPTION - GUEST SUITE RENTAL, COLUMN A - 24880.0, COLUMN B - 21735.0, COLUMN C - 48084.0, COLUMN D - 52165.0, COLUMN E - 67865.0, COLUMN F - 214729.0; DESCRIPTION - SALE OF INVENTORY, COLUMN A - 95284.0, COLUMN B - 72644.0, COLUMN C - 76486.0, COLUMN D - 82178.0, COLUMN E - 84332.0, COLUMN F - 410924.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1846 1846 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY ORCHARD COVE, INC. MAINTAINS MEMBERSHIPS WITH CERTAIN ASSOCIATIONS, OF THE TOTAL DUES PAID, $1,846 WAS USED FOR LOBBYING FOR ELDER CARE. false true X 223606 11748 44499 17727 262126 203733 2000 26506 8633 223606 243263 105 -31844 7791 203733 197690 11200 41830 7457 243263 183314 12452 9232 7308 197690 0.0 0.3736 0.6264 false true true 2277028 2277028 78588612 69587742 9000870 5913810 4985019 928791 17642265 15554185 2088080 14294769 Operating Land Lease 17303492 Restricted Fund Assets 244580 Int. in Assets o Recip. Org. 262126 Entrance Fee Deposit 444400 18254598 Due To / From Affiliates 1050892 Refundable Entrance Fees 96298016 Lease Liability 17303492 Bond Interest Payable 435425 115087825 31716743 3775588 44499 3820087 27896656 0 0 27896656 25708106 0 0 25708106 0 0 25708106 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. ENTRANCE FEE DEPOSITS CONSIST PRIMARILY OF DEPOSITS RECEIVED FROM PROSPECTIVE MEMBERS WHO HAVE ENTERED INTO A RESIDENCY AND CARE AGREEMENT. ENTRANCE FEES RECEIVED PRIOR TO OCCUPANCY ARE ACCOUNTED FOR AS REFUNDABLE DEPOSITS IN ACCORDANCE WITH THE TERMS OF THE RESIDENCY AND CARE AGREEMENT. THESE DEPOSIT AMOUNTS ARE HELD IN ESCROW AFTER MOVE-IN. THE DEPOSITS ARE DEDUCTED FROM THE ENTRANCE FEE, WHICH IS PAYABLE UPON POSSESSION OF THE INDEPENDENT LIVING UNIT. ENTRANCE FEES ARE TYPICALLY DUE AT THE TIME A RESIDENT TAKES OCCUPANCY OF AN INDEPENDENT LIVING UNIT. HOWEVER, IN CERTAIN CIRCUMSTANCES, ORCHARD COVE, INC. ALLOWS FOR A DEFERRAL OF PAYMENT, WITH INTEREST AT VARYING RATES, SO THAT THE RESIDENT MAY COMPLETE THE SALE OF THEIR HOME, AND USE THE PROCEEDS FROM THE SALE TO FUND THE ENTRANCE FEE. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT AND QUASI-ENDOWMENT USES INCLUDED RESEARCH, EDUCATION AND CARE OF RESIDENTS OF OUR VARIOUS FACILITIES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Net change in value of assets held by recipient organization - 44499 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 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 ALINE RUSSOTTO EXECUTIVE DIRECTOR - ORCHARD COVE 231337 0 20772 0 149 0 5110 0 46783 0 304151 0 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 DIANE CHISHOLM DIRECTOR OF NURSING 129499 0 0 0 278 0 2751 0 52094 0 184622 0 0 0 REBECCA DONATO EXECUTIVE DIRECTOR, VITALIZE 360 149886 0 28245 0 97 0 3699 0 47858 0 229785 0 0 0 ROB FARIA DIRECTOR OF FINANCE 105815 0 0 0 106 0 2948 0 54113 0 162982 0 0 0 CAROLE JOHNSON VP, FINANCE, SENIOR LIVING 131756 0 0 0 320 0 3769 0 65621 0 201466 0 0 0 JOHN RALSTON DIRECTOR, CULINARY 141530 0 0 0 821 0 0 0 46346 0 188697 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. A Massachusetts Development Authority 043431814 57584yrg6 2019-02-22 21020815 See Statement false false false A 22800000 0 21020815 0 0 0 420416 0 0 0 0 0 2023 true false true true A false false false false 0.0 0.0 0.0 false false true A false false false true false false false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: Massachusetts Development Authority THE 2019 BOND WAS ISSUED PURSUANT TO A MORTGAGE LOAN AND TRUST AGREEMENT DATED AS OF FEBRUARY 1, 2019 (THE "LOAN AND TRUST AGREEMENT") BY AND AMONG MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (THE "AGENCY"), ORCHARD COVE, INC. (THE "CORPORATION") AND WELLS FARGO BANK, NATIONAL ASSOCIATION, AS TRUSTEE (THE "TRUSTEE"). THE PROCEEDS OF THE 2019 BONDS, TOGETHER WITH OTHER AVAILABLE FUNDS WILL BE USED: (I)FOR THE CURRENT REFUNDING OF ALL OR A PORTION OF THE $22,280,000 OUTSTANDING PRINCIPAL AMOUNT OF THE AGENCY'S FIRST MORTGAGE REVENUE BONDS, ORCHARD COVE, INC. SERIES 2007 (THE REFUNDED BONDS), (II) TO FUND A DEBT SERVICE RESERVE FUND FOR THE SERIES 2019 BONDS AND (III)PAY CERTAIN COSTS OF ISSUANCE IN CONNECTION WITH THE SERIES 2019 BONDS. Schedule K, Part IV, Line 2c COLUMN A Issuer name: Massachusetts Development Authority The calculation for computing no rebate due was performed on 10/01/2021 Form 990, Part VI, Line 6 Classes of members or stockholders 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 ORCHARD COVE, 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 HSL'S 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 Orchard Cove 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 ORCHARD COVE, 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 ORCHARD COVE, INC. IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS, ORCHARD COVE, 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 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. THE REVIEW AND APPROVAL PROCEDURES OUTLINED ABOVE WERE 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. 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 ST. BOSTON, MA 02131 OR BY TELEPHONE AND EMAIL. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of assets held by recipient organization - 44499; Form 990, Part I, Line 1 Organization's Mission AS AN AFFILIATE OF HEBREW SENIORLIFE, INC. (HSL) THE MISSION OF ORCHARD COVE, INC. IS TO HONOR OUR ELDERS, AND PROMOTING THEIR INDEPENDENCE, SPIRITUAL VIGOR, BY RESPECTING DIGNITY AND CHOICE, AND 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 THIS MISSION BY: PROMOTING OUR PATIENTS AND RESIDENTS' HEALTH AND WELLBEING, HELPING THEM REACH THEIR FULL POTENTIAL FOR ENJOYING LIFE, AND ACHIEVING THE BEST THEY CAN BE IN MIND, BODY, AND SPIRT. STIMULATING THE MIND, BODY, AND SPIRIT BY OFFERING FITNESS PROGRAMS, SOCIAL OPPORTUNITIES, AND ENTERTAINMENT IN OUR LARGE COMMUNITY CENTER. RAISING STANDARDS IN SENIOR HEALTH AND HOUSING THROUGH INNOVATION AND LEADERSHIP. 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. 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 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 Housing for Elderly Inc 1200 Centre Street Boston MA 02131 042543731 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 CCB C Corporation 0 0 0 false Hebrew Seniorlife Reage Solutions Inc 1200 Centre Street Boston MA 02131 814906048 Mgmt Cons. Svcs DE HSL C Corporation 0 0 0 false false false false false false false false false false false true false true false false true false false false