2026-08-13T15:09:53+00:00 2025-09-30 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2024-10-01 223080006 ORCHARD COVE INC ORCH 7818213175 ONE DEL POND DRIVE CANTON MA 02021 LOUIS J WOOLF PRESIDENT & CEO 2026-08-13 true true AMY BIBBY P00445891 8282542254 2026-06-10 2024 2025-03-06 01:10:19Z LOUIS J WOOLF PRESIDENT & CEO ONE DEL POND DRIVE CANTON MA 02021 29943975 false X WWW.HEBREWSENIORLIFE.ORG X 1990 MA SEE SCHEDULE O. 5 2 271 5 0 96593 190447 26671692 28194053 723869 1139732 404502 419743 27896656 29943975 0 47200 0 0 13548310 13990583 0 0 0 12159796 12396857 25708106 26434640 2188550 3509335 70356805 74192901 152169687 150638090 -81812882 -76445189 ORCHARD COVE, INC. IS A NON-PROFIT CONTINUING CARE RETIREMENT COMMUNITY FOR THE AGED CONSISTING OF 227 INDEPENDENT LIVING UNITS, 28 ENHANCED LIVING UNITS, AND A 45 BED ON-SITE SKILLED NURSING FACILITY. false false 17301543 21538194 SITUATED ON A SERENE 38-ACRE POND-SIDE 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 ENHANCED LIVING UNITS WITH THE INTENT TO PROVIDE CONDITIONS THAT FOSTER INDEPENDENCE, HEALTH AND SECURITY FOR PERSONS AGED 62 AND OLDER. 5346624 6655859 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. 279536 47200 347985 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 ENHANCED 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. 22927703 true true false true false false false false true true true false false true true false true true false false false false false false false false false false true true true false false false false false false false false false false false false false false false true true false false false true 0 0 271 true 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 CAROLE JOHNSON 6173258000 1200 CENTRE STREET BOSTON MA 02131 ADAM SCOTT CEO (EFFECTIVE 06/2025) 2.0 48.0 X X 0 0 0 JAMES D HART SECRETARY & CHIEF FIN. OFFICER (THRU 11/2024) 2.0 48.0 X X 0 524960 74274 LOUIS J WOOLF PRESIDENT AND CEO (THRU 7/2023, RETURNED 5/2024 TO 6/2025) 2.0 48.0 X X 0 1111950 58342 MARK JOHNSON SECRETARY & CHIEF FIN. OFFICER (EFFECTIVE 11/2024) 2.0 48.0 X X 0 60590 6822 RICHARD J HENKEN CHAIR 0.1 3.1 X X 0 0 0 ALINE RUSSOTTO EXECUTIVE DIRECTOR - ORCHARD COVE 45.0 0 X 272901 0 52384 ERIC ROGERS CHIEF INFORMATION OFFICER 2.0 48.0 X 0 375841 72161 ERNEST I MANDEL MD EVP, HEALTHCARE AND CHIEF MEDICAL OFFICER 2.0 48.0 X 0 572249 40833 KATELYN QUYNN CHIEF DEV OFF & VP BOARD REL 2.0 48.0 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 5.0 45.0 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 2.0 48.0 X 0 477336 51803 RACHEL LERNER ESQUIRE CHIEF LEGAL OFFICER, EXECUTIVE DIRECTOR OF CP 2.0 48.0 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 2.0 48.0 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 CATHERINE COUTURE DIRECTOR OF COMMUNITY LIFE 45.0 0 X 125468 0 54190 DENISE J SEWARD MDS PPS COORDINATOR/COMPLIANCE NURSE 45.0 0 X 126625 0 29004 DIANE CHISHOLM DIRECTOR OF NURSING 45.0 0 X 135467 0 49394 JOHN RALSTON DIRECTOR, CULINARY 45.0 0 X 155144 0 41630 REBECCA DONATO DIRECTOR, R3 BUSINESS AND PROGRAM MANAGEMENT 45.0 0 X 172587 0 31927 STEVEN LANDERS PRESIDENT AND CEO (7/2023 - 5/2024) 2.0 48.0 X 0 1057095 35772 988192 7594942 1146414 13 true true false 0 190447 190447 ENHANCED LIVING 623311 21538194 21538194 HEALTH CARE CENTER 623110 6655859 6655859 0 0 0 0 28194053 1139732 1139732 14649 14649 0 14649 14649 0 0 82654 82654 82654 RESIDENT FEES 900099 254015 254015 GUEST SUITE RENTAL 721000 57109 57109 MEMBER MEALS 722210 11316 11316 0 0 0 0 322440 29943975 28542038 0 1211490 47200 47200 281891 243642 38249 11278656 9748270 1530386 135693 117236 18457 1518473 1311933 206540 775870 670337 105533 1489 1489 127151 53040 74111 0 21348 21348 868591 234247 634344 154220 154220 2138960 2119820 19140 1878 1231 647 10580 2911 7669 834364 750927 83437 1753457 1514954 238503 2577649 2319884 257765 474552 427098 47454 FOOD / CULINARY 2048886 2048886 RENTALS, REPAIRS, MAINTENANCE 709977 707301 2676 OTHER EXPENSES 351040 323540 27500 RESIDENT PROGRAMS AND ACTIVITIES 247811 210342 37469 74904 74904 0 0 26434640 22927703 3506937 0 7618093 5807321 4778529 4415721 0 0 0 0 142404 196272 110196496 92677698 14294769 17518798 25268412 28033069 0 0 18254598 18221720 70356805 74192901 1713059 1676262 15948002 18007416 18976401 18603061 444400 362350 0 0 115087825 111989001 152169687 150638090 X -82319588 -77046663 506706 601474 -81812882 -76445189 70356805 74192901 X 3509335 1832193 26165 X false true true false X 230054 2815524 181845 96593 190447 3514463 20846217 21879753 23949153 26671692 28194053 121540868 0 0 0 21076271 24695277 24130998 26768285 28384500 125055331 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 125055331 476513 611292 599834 721869 1139732 3549240 0 476513 611292 599834 721869 1139732 3549240 0 233646 253750 272052 382042 405094 1546584 21786430 25560319 25002884 27872196 29929326 130151155 0.96085 0.96544 0.03 0.02 X SCHEDULE A, PART III, LINE 12 OTHER INCOME DESCRIPTION - RESIDENT FEES, COLUMN A - 139923.0, COLUMN B - 115846.0, COLUMN C - 130506.0, COLUMN D - 196870.0, COLUMN E - 254015.0, COLUMN F - 837160.0; DESCRIPTION - MEMBER MEALS, COLUMN A - -656.0, COLUMN B - 13334.0, COLUMN C - 7203.0, COLUMN D - 32975.0, COLUMN E - 11316.0, COLUMN F - 64172.0; DESCRIPTION - GUEST SUITE RENTAL, COLUMN A - 21735.0, COLUMN B - 48084.0, COLUMN C - 52165.0, COLUMN D - 67865.0, COLUMN E - 57109.0, COLUMN F - 246958.0; DESCRIPTION - SALE OF INVENTORY, COLUMN A - 72644.0, COLUMN B - 76486.0, COLUMN C - 82178.0, COLUMN D - 84332.0, COLUMN E - 82654.0, COLUMN F - 398294.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1776 1776 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, $1,776 WAS USED FOR LOBBYING FOR ELDER CARE. false true X 262126 26166 9644 278648 223606 11748 44499 17727 262126 203733 2000 26506 8633 223606 243263 105 -31844 7791 203733 197690 11200 41830 7457 243263 0.0 0.6394 0.3606 false true true 3235828 3235828 82957129 71331830 11625299 5983427 5209756 773671 18020112 16136112 1884000 17518798 OPERATING LAND LEASE 17099811 RESTRICTED FUND ASSETS 322826 INT. IN ASSETS O RECIP. ORG. 278648 ENTRANCE FEE DEPOSIT 362350 RESIDENT DEPOSITS 158085 18221720 FEDERAL INCOME TAXES DUE TO / FROM AFFILIATES 1193066 REFUNDABLE ENTRANCE FEES 93266324 LEASE LIABILITY 17099811 BOND INTEREST PAYABLE 429800 111989001 31802333 1832193 26165 1858358 29943975 0 0 29943975 26434640 0 0 26434640 0 0 26434640 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 - 26165 true SCHOLARSHIPS 16 47200 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS ORCHARD COVE, INC. ONLY MAKES GRANTS TO RELATED IRC SECTION 501(C)(3) ORGANIZATIONS. THESE GRANTS ARE SCHOLARSHIPS PROVIDED TO SUPPORT NURSING EDUCATION. APPLICATIONS ARE REVIEWED BY THE BOARD COMMITTEE AND STAFF PRIOR TO AWARD. AWARDS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION ON BEHALF OF THE STUDENT. 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 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 ALINE RUSSOTTO EXECUTIVE DIRECTOR - ORCHARD COVE 248639 0 24262 0 0 0 4239 0 48145 0 325285 0 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 DIANE CHISHOLM DIRECTOR OF NURSING 135467 0 0 0 0 0 2968 0 46426 0 184861 0 0 0 CATHERINE COUTURE DIRECTOR OF COMMUNITY LIFE 123868 0 1600 0 0 0 2764 0 51426 0 179658 0 0 0 REBECCA DONATO DIRECTOR, R3 BUSINESS AND PROGRAM MANAGEMENT 110599 0 16284 0 45704 0 3631 0 28296 0 204514 0 0 0 JOHN RALSTON DIRECTOR, CULINARY 155144 0 0 0 0 0 0 0 41630 0 196774 0 0 0 DENISE J SEWARD MDS PPS COORDINATOR/COMPLIANCE NURSE 126625 0 0 0 0 0 2681 0 26323 0 155629 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 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 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 false false 0.0 0.0 0.0 false false 0 false true A false false false true false false 0 false false false 0 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 TAX-EXEMPT STATUS, ORCHARD COVE, INC. MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. WHO IS COVERED: THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS, PERSONS SERVING IN SENIOR STAFF POSITIONS OUTLINED IN AN EXHIBIT ATTACHED TO THE CONFLICT OF INTEREST POLICY, AND ANY OTHER PERSON WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF ANY OF THE ORGANIZATION OR ANY OF ITS AFFILIATES. LEVEL AT WHICH DETERMINATIONS OF CONFLICT ARE MADE AND WHICH ACTUAL CONFLICTS ARE REVIEWED: THE 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 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 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 - 26165; TOTAL - 26165; 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 SPIRIT. 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 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 CCB C CORPORATION false HEBREW SENIORLIFE REAGE SOLUTIONS INC 1200 CENTRE STREET BOSTON MA 02131 814906048 MGMT CONS. SVCS DE HSL C CORPORATION false false false false false false false false false false false true false true false false true false false false