2026-08-13T15:01:06+00:00 2025-09-30 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2024-10-01 030372998 HRCA BROOKLINE HOUSING 112-120 CENTRE COURT INC HRCA 6173258000 1200 CENTRE STREET BOSTON MA 02131 LOUIS J WOOLF PRESIDENT & CEO 2026-08-13 true true AMY BIBBY P00445891 8282542254 2026-06-10 2024 2025-03-06 01:10:19Z JULIAN & CAROL FEINBERG COHEN RESIDENCES LOUIS J WOOLF PRESIDENT & CEO 1200 CENTRE STREET BOSTON MA 02131 0 false X WWW.HEBREWSENIORLIFE.ORG X 2001 MA AS AN AFFILIATE OF HEBREW SENIORLIFE, INC. (HSL), THE MISSION OF HRCA BROOKLINE HOUSING 112-120 CENTRE COURT, INC. (DBA THE JULIAN AND CAROL FEINBERG COHEN RESIDENCES) IS TO HONOR OUR ELDERS, BY RESPECTING AND PROMOTING THEIR INDEPENDENCE, SPIRITUAL VIGOR, 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. THE JULIAN AND CAROL FEINBERG COHEN RESIDENCES SEEKS TO FULFILL ITS MISSION BY: - BUILDING AND LEASING QUALITY SENIOR HOUSING THROUGH INNOVATION AND LEADERSHIP, - PROVIDING QUALITY HEALTH CARE FOR RESIDENT VIA AN ON-SITE CLINIC AND 24/7 ON-CALL SERVICES, - FACILITATING POSITIVE SOCIAL INTERACTION TO IMPROVE PHYSICAL, MENTAL, AND SOCIAL HEALTH, - CREATING OPPORTUNITIES FOR RESIDENTS TO CONNECT WITH LOCAL EDUCATIONAL AND ASSISTANCE PROGRAMS. 5 2 0 2 0 0 0 1942064 0 601689 0 0 0 2543753 0 0 0 0 0 0 0 0 0 0 2726 0 2726 0 2541027 0 13959614 13959614 0 0 13959614 13959614 TO OPERATE AFFORDABLE, SUPPORTIVE RESIDENTIAL HOUSING FOR 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. false false LOCATED IN THE HEART OF ONE OF THE COUNTRY'S MOST SENIOR-FRIENDLY CITIES, HRCA BROOKLINE HOUSING 112-120 CENTRE COURT, INC. (DBA THE JULIAN AND CAROL FEINBERG COHEN RESIDENCES) OFFERS 98 SUBSIDIZED SENIOR APARTMENT UNITS AND A WIDE RANGE OF PROGRAMS, AMENITIES, AND SUPPORT SERVICES. THIS INCLUDES A HARVARD MEDICAL SCHOOL AFFILIATED MEDICAL PRACTICE, FITNESS CENTER, TRANSPORTATION, SOCIAL WORKERS, AND MUCH MORE. ALL APARTMENTS INCLUDE 24-HOUR LIVE-IN MAINTENANCE STAFF AND EXPANSIVE VIEWS OF BOSTON'S SKYLINE. IN ADDITION, THE HOUSING COMPLEX IS LOCATED IN COOLIDGE CORNER WITH EASY ACCESS TO NEARBY SHOPPING CENTERS, RESTAURANTS, AND PUBLIC TRANSPORTATION. 0 true false false false false false false false true false false false false true false false false 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 false false true false false false false true 0 0 0 false false false false false false false false false false false false X 5 2 false false false false true true true true true false false false true true true true true true false true false false MA X X MASANO MURATA 6173638043 1200 CENTRE STREET BOSTON MA 02131 ADAM SCOTT CEO (EFFECTIVE 06/2025) 0.5 49.5 X X 0 0 0 JAMES D HART SECRETARY & CHIEF FIN. OFFICER (THRU 11/2024) 0.5 49.5 X X 0 524960 74274 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO 6/2025) 0.5 49.5 X X 0 1111950 58342 MARK JOHNSON SECRETARY & CHIEF FIN. OFFICER (EFFECTIVE 11/2024) 0.5 49.5 X X 0 60590 6822 MARSHA COHEN TREASURER & SECRETARY 0.1 3.0 X X 0 0 0 RICHARD J HENKEN CHAIR 0.1 3.1 X X 0 0 0 ERIC ROGERS CHIEF INFORMATION OFFICER 0.5 49.5 X 0 375841 72161 ERNEST I MANDEL MD EVP, HEALTHCARE AND CHIEF MEDICAL OFFICER 0.5 49.5 X 0 572249 40833 JAMES BROWN EXECUTIVE DIRECTOR OF CCB 2.5 47.5 X 0 207039 32135 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 0.5 49.5 X 0 675277 58293 KATHYRN W TASKER CHIEF SPONSORED AWARDS OFFICER 1.0 49.0 X 0 353255 77809 KIMBERLY J BROOKS EXECUTIVE VICE PRESIDENT, SENIOR LIVING 1.0 49.0 X 0 508858 70540 LEWIS LIPSITZ MD DIR, HMIFAR & CHIEF ACAD. OFF 1.0 49.0 X 0 469195 94121 LINDA THOMPSON CHIEF PEOPLE OFFICER 0.5 49.5 X 0 477336 51803 RACHEL LERNER ESQUIRE CHIEF LEGAL OFFICER, EXECUTIVE DIRECTOR OF CP 0.5 49.5 X 0 357336 40148 SARAH K SJOSTROM CNO AND VP OF PATIENT CARE SERVICES 1.0 49.0 X 0 197632 63678 SARAH L SYKORA CHIEF COMM. & PLAN OFFICER 0.5 49.5 X 0 414229 67955 TAMMY B RETALIC MS RN EVP, LUNDER CAREFORCE INSTITTUTE (EFFECTIVE 3/17/25) 1.0 49.0 X 0 439139 75334 JAMES DORMADY DIRECTOR OF FACILITIES 2.5 47.5 X 0 121540 25660 JILL MACDONALD ASSOCIATE EXECUTIVE DIRECTOR, CCB 2.5 47.5 X 0 116392 15100 MASANO MURATA DIRECTOR OF FINANCE 2.5 47.5 X 0 162119 13627 SOPHIA F SMITH DIRECTOR OF SUPPORTIVE HOUSING COMP & OCCUPAN 2.5 42.5 X 0 122813 40211 STEVEN LANDERS PRESIDENT AND CEO (7/2023 - 5/2024) 0.5 49.5 X 0 1057095 35772 0 8324845 1014618 0 true true false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15246 15246 5371883 5371883 0 0 0 0 1985722 1985722 0 0 0 0 0 0 6586763 6586763 13959614 13959614 0 0 0 0 0 0 X 13959614 13959614 13959614 13959614 13959614 13959614 0 0 X false true true false X 0 1942064 1942064 1600 1942064 0 5827792 0 0 0 1942064 1942064 1600 1942064 0 5827792 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5827792 431690 495945 0 601689 0 1529324 0 431690 495945 0 601689 0 1529324 0 0 0 0 0 0 0 2373754 2438009 1600 2543753 0 7357116 0.79213 0.79213 0.21 0.21 X DUE FROM AFFILIATES 1748707 DEFERRED LAND LEASE 4838056 6586763 0 0 0 0 0 0 0 0 0 0 0 0 true false false false false false false false false STEVEN LANDERS PRESIDENT AND CEO (7/2023 - 5/2024) 0 1011661 0 0 0 45434 0 0 0 35772 0 1092867 0 0 JAMES D HART SECRETARY & CHIEF FIN. OFFICER (THRU 11/2024) 0 436910 0 88050 0 0 0 5800 0 68474 0 599234 0 0 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO 6/2025) 0 616452 0 495498 0 0 0 6600 0 51742 0 1170292 0 0 KIMBERLY J BROOKS EXECUTIVE VICE PRESIDENT, SENIOR LIVING 0 434338 0 74520 0 0 0 5800 0 64740 0 579398 0 0 JAMES BROWN EXECUTIVE DIRECTOR OF CCB 0 188032 0 19007 0 0 0 4320 0 27815 0 239174 0 0 RACHEL LERNER ESQUIRE CHIEF LEGAL OFFICER, EXECUTIVE DIRECTOR OF CP 0 357336 0 0 0 0 0 6036 0 34112 0 397484 0 0 LEWIS LIPSITZ MD DIR, HMIFAR & CHIEF ACAD. OFF 0 469195 0 0 0 0 0 5800 0 88321 0 563316 0 0 ERNEST I MANDEL MD EVP, HEALTHCARE AND CHIEF MEDICAL OFFICER 0 498247 0 74002 0 0 0 5800 0 35033 0 613082 0 0 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 0 608390 0 66887 0 0 0 4253 0 54040 0 733570 0 0 TAMMY B RETALIC MS RN EVP, LUNDER CAREFORCE INSTITTUTE (EFFECTIVE 3/17/25) 0 370642 0 68497 0 0 0 5140 0 70194 0 514473 0 0 ERIC ROGERS CHIEF INFORMATION OFFICER 0 300962 0 74879 0 0 0 5812 0 66349 0 448002 0 0 SARAH K SJOSTROM CNO AND VP OF PATIENT CARE SERVICES 0 197632 0 0 0 0 0 4381 0 59297 0 261310 0 0 SARAH L SYKORA CHIEF COMM. & PLAN OFFICER 0 346828 0 67401 0 0 0 4345 0 63610 0 482184 0 0 KATHYRN W TASKER CHIEF SPONSORED AWARDS OFFICER 0 310075 0 43180 0 0 0 5800 0 72009 0 431064 0 0 LINDA THOMPSON CHIEF PEOPLE OFFICER 0 399835 0 77501 0 0 0 5910 0 45893 0 529139 0 0 MASANO MURATA DIRECTOR OF FINANCE 0 162057 0 0 0 62 0 0 0 13627 0 175746 0 0 SOPHIA F SMITH DIRECTOR OF SUPPORTIVE HOUSING COMP & OCCUPAN 0 122228 0 585 0 0 0 1361 0 38850 0 163024 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 THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS FROM THE LISTED ORGANIZATION. THESE PAYMENTS WERE TREATED AS TAXABLE WAGES AND INCLUDED IN THEIR CALENDAR YEAR 2024 FORM W-2S. STEVE LANDERS - $593,752 - HEBREW SENIOR LIFE, INC 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 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 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 BROOKLINE HOUSING 112120 CENTRE COURT, 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 BROOKLINE HOUSING 112120 CENTRE COURT, INC. IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS, HRCA BROOKLINE HOUSING 112120 CENTRE COURT, 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. THE REVIEW AND APPROVAL PROCEDURES OUTLINED ABOVE WERE LAST COMPLETED IN 2025. ADDITIONALLY, THE ORGANIZATION COMPLETED A WALK THROUGH OF SENIOR LEADERSHIP COMPENSATION WITH AN INDEPENDENT, EXPERT CONSULTANT, DURING 2025. 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 VI, LINE 15 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. ADDITONALLY 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. 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 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 false false HSL FIREMAN OPERATING LP 640 N MAIN ST RANDOLPH MA 02368 844212813 ELDER HOUSING MA NA N/A false false HSL PAYROLL SERVICES INC 100 CENTRE STREET BROOKLINE MA 02446 042684823 PAYROLL SERVICES MA NA C CORPORATION false HEBREW SENIORLIFE REAGE SOLUTIONS INC 1200 CENTRE STREET BOSTON MA 02131 814906048 MGMT & CONS. 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