Umass Memorial Health Care Inc, Hiltop Services Inc - in Leominster, Massachusetts (MA)

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Umass Memorial Health Care Inc, Hiltop Services Inc -
Employer Identification Number (EIN)042965651
Name of OrganizationUmass Memorial Health Care Inc
Secondary NameHiltop Services Inc -
In Care of NameHealthalliance Hospitals Inc
Address60 Hospital Rd, Leominster, MA 01453-2205
ActivitiesOther health services
SubsectionCharitable Organization
Ruling Date07/2000
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2006
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,173,392
Amount of Income$12,069,552
Form 990 Revenue Amount$12,069,552
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2006: $12,069,552
This organization: 

 $12,069,552
Other organizations performing similar types of work: 

 $11,707,129

Assets in 2006: $7,173,392
This organization: 

 $7,173,392
Other organizations performing similar types of work: 

 $11,423,990

Expenses in 2002: $12,796,214
Umass Memorial Health Care Inc, Hiltop Services Inc -: 

 $12,796,214
Other organizations performing similar types of work: 

 $11,163,060

Income to expenses ratio in 2002: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2002: 69.2%
Umass Memorial Health Care Inc, Hiltop Services Inc -: 

 69.2%
Other organizations performing similar types of work: 

 87.7%

Number of employees in 2002: 225
Umass Memorial Health Care Inc, Hiltop Services Inc -: 

 225
Other organizations performing similar types of work: 

 246

Employees paid over $50,000 in 2002: 7.1%
This organization: 

 7.1%
Other organizations performing similar types of work: 

 5.7%

Grants share in income in 2002: 0.0%
Umass Memorial Health Care Inc, Hiltop Services Inc -: 

 0.0%
Other organizations performing similar types of work: 

 1.3%

Financial snapshot ($)

Revenue for 2002

Assets at end of 2002

Expenses for 2002

Functional Expenses for 2002 ($)

Income-Producing Activities for 2002

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$12,092,603$12,228,106$12,069,552
Contributions, gifts, grants, and similar amounts received$502,006$1,535$4,536
Contributions to donor advised funds
Direct public support$502,006$1,535$4,536
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$11,496,184$12,083,710$12,027,996
Membership dues and assessments$0$0$0
Interest on savings and temporary cash investments$38,183$114,478$7,085
Dividends and interest from securities$0$0$0
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$56,230$28,383$29,935
Total expenses$11,894,970$12,029,134$12,796,214
Program services$8,364,279$8,404,834$8,849,152
Management and general$3,530,691$3,624,300$3,947,062
Fundraising$0$0$0
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$4,465,521$6,932,211$7,173,392
Excess or (deficit) for the year$197,633$198,972$-726,662
Net assets or fund balances at beginning of year$412,429$4,465,521$6,932,211
Other changes in net assets or fund balances$3,855,459$2,267,718$967,843
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$12,796,214$8,849,152$3,947,062$0
Grants paid from donor advised funds
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$96,892$0$96,892$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$7,367,685$5,157,380$2,210,305$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$1,497,216$1,048,051$449,165$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$80,200$0$80,200$0
Legal fees$7,478$0$7,478$0
Supplies$2,818,300$1,972,810$845,490$0
Telephone$37,001$25,901$11,100$0
Postage and shipping$6,204$4,343$1,861$0
Occupancy$18,000$12,600$5,400$0
Equipment rental and maintenance$52,945$37,062$15,883$0
Printing and publications$1,440$1,008$432$0
Travel$411$288$123$0
Conferences, conventions, and meetings$2,411$1,688$723$0
Interest$287,235$201,065$86,170$0
Depreciation, depletion, etc.$422,800$295,960$126,840$0
Other expenses not covered above$99,996$90,996$9,000$0
Balance Sheets
200020012002
Total assets$13,869,518$14,740,421$14,497,296
Cash - non-interest-bearing$0$0$0
Savings and temporary cash investments$36,547$125,426$273,627
Accounts receivable less allowance for doubtful accounts$2,077,625$1,475,400$1,213,166
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$7,935$45,722$8,779
Investments - publicly-traded securities
Investments - other securities$4,071,597$3,371,317$6,131,418
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$314,885$149,953$801,509
Land, buildings, and equipment less accumulated depreciation$5,202,749$4,945,300$4,924,005
Other assets, including program-related investments$2,158,180$4,627,303$1,144,792
Total liabilities$9,403,997$7,808,210$7,323,904
Accounts payable and accrued expenses$2,968,347$2,627,788$2,317,358
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$6,435,650$5,180,422$4,370,111
Other liabilities$0$0$636,435
Total liabilities and net assets/fund balances$13,869,518$14,740,421$14,497,296
Total net assets or fund balances$4,465,521$6,932,211$7,173,392
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$12,092,603$12,228,106$12,069,552
Total revenue, gains, and other support per audited financial statements$12,092,603$12,228,110$12,069,552
Other expenses$0$4$0
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$4$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$11,894,970$12,029,134$12,796,214
Total expenses and losses per audited financial statements$11,894,970$12,029,135$12,796,214
Other revenue$0$1$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$1$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 2006225
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$37,020$12,027,996
Program service revenue
Program service revenue 1000000$000$0$11,582,233
Program service revenue 2000000$000$0$445,763
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$7,085$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$29,935$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$78,853$14,569$0
$61,169$5,935$0
$59,611$8,011$0
$58,241$9,623$0
$55,237$6,511$0
Total number of other employees paid over $50,00011
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isHospital, or a cooperative hospital service organization
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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10Boston Home Inc2049 Dorchester Ave, Dorchester, MA 02124-4742MA1937-02$17,476,344
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Number of organizations performing similar types of work
Alabama4
Arkansas12
Arizona2
California18
Colorado2
Connecticut11
District of Columbia1
Delaware1
Florida13
Georgia11
Iowa13
Idaho1
Illinois16
Indiana6
Kansas7
Kentucky8
Louisiana7
Massachusetts27
Maryland10
Maine4
Michigan11
Minnesota20
Missouri18
Mississippi3
North Carolina6
North Dakota9
Nebraska1
New Hampshire1
New Jersey23
New Mexico1
New York89
Ohio29
Oklahoma3
Oregon1
Pennsylvania43
Rhode Island5
South Carolina2
South Dakota2
Tennessee11
Texas8
Utah1
Virginia11
Vermont3
Washington4
Wisconsin13
Total492
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralUmass Memorial Health Care Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$256,422,396
SubordinateUmass Memorial Health Care Inc, Group Return306 Belmont St, Worcester, MA 01604-1004MA2000-07$2,759,187,032
SubordinateUmass Memorial Health Care Inc, Healthalliance Hospitals Inc60 Hospital Rd, Leominster, MA 01453-2205MA2000-07$105,064,994
SubordinateUmass Memorial Health Care Inc, Community Health Link Inc72 Jaques Ave, Worcester, MA 01610-2476MA2000-07$32,624,121
SubordinateUmass Memorial Health Care Inc, Hiltop Services Inc -60 Hospital Rd, Leominster, MA 01453-2205MA2000-07$12,069,552
SubordinateUmass Memorial Health Care Inc, Fairlawn Nursing Home60 Hospital Rd, Leominster, MA 01453-2205MA2000-07$7,751,314
SubordinateUmass Memorial Health Care Inc, Central New England Healthalliance60 Hospital Rd, Leominster, MA 01453-2205MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Clinton Hospital Association281 Lincoln St, Worcester, MA 01605-2138MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Clinton Hospital Foundation Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Health Alliance Home Health & Hospi25 Tucker Dr, Leominster, MA 01453-6501MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Umass Memorial Hospitals Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Umass Memorial Medical Group Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Wing Memorial Hospital Corporation40 Wright St, Palmer, MA 01069-1138MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Caitlin Raymond International Regis306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Central Mass Magnetic Imaging Ctr367 Plantation St, Worcester, MA 01605-2323MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Coordinated Primary Care Inc60 Hospital Rd, Leominster, MA 01453-2205MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Marlborough Hospital281 Lincoln St, Worcester, MA 01605-2138MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Umass Memorial Behavioral Hlth Sys306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUmass Memorial Health Care Inc, Umass Memorial Health Ventures Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
SubordinateUsmass Memorial Health Care Inc, Umass Memorial Laboratories Inc306 Belmont St, Worcester, MA 01604-1004MA2000-07$0
Number of affiliated organizations
Massachusetts27
Total27

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