Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Massachusetts Eye and Ear Infirmary
Employer identification number
04-2103591
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Massachusetts Eye and Ear Infirmary
Employer identification number
04-2103591
Identifier
Return Reference
Explanation
Program Service Accomplishments = Research- continuted
Form 990 - Part III - Line 4b continued
Research successes: Radiology Mary Beth Cunnane, MD, served as Clinical Investigator, "Role of non-EPI diffusion weighted imaging in evaluation of cholesteatoma", in conjunction with Phillips MRI scientists, 2011
Program Service Accomplishments- Education - continuted
From 990 - Part III - Line 4c - continuted
Educational highlights - Radiology Hugh D. Curtin, MD, had the 5th edition of his book, "Head and Neck Imaging, Vol. I & II" published by Elsevier, 2011 Laura V. Romo, MD, et al published an article entitled "Temporal bone: Congenital Anomalies in Som P and Curtin HD (eds). Head and Neck Imaging, 5th Edition, Elsevier, St. Louis, 2011 Amy Juliano, MD, et al published an article entitled "Temporal Bone Tumors and Cerebellopontine Angle Lesions" in Som P and Curtin HD (eds). Head and Neck Imaging, 5th Edition, Elsevier, St. Louis, 2011 Mary Beth Cunnane, MD, et al published an article entitled "Eye and Orbit: Pathology" in Som P and Curtin HD (eds). Head and Neck Imaging, 5th Edition, Elsevier, St. Louis, 2011 Paul Caruso, MD, et al published an article entitled "Vibrational analysis of x-ray absorption fine structure thermal factors by ab initio molecular dynamics: the Zn(II) ion in aqueous solution as a case study" (J Chem Phys, 21:134(7):074504, Feb 2011) Hugh D Curtin, MD, et al published an article entitled "Inner-ear measurements on temporal bone computed tomography, SNHL, and CI outcome: is there a relationship?" (Cochlear Implants Int, Suppl 1:S54-7, May 2011) Hugh Dr. Curtin, MD, et al published an article entitled "Radiologic and audiologic evidence of the location of an intracochlear mass" (Otol Neurotol, 32(5):e34-5, Jul 2011) Mary Beth Cunnane, MD, et al published an article entitled "Radiologic and audiologic evidence of the location of an intracochlear mass" (Otol Neurotol, 32(5):e34-35, Jul 2011) Mary Beth Cunnane, MD, et al published an article entitled "Radiology quiz case 2: pediatric base of tongue thyroglossal duct cyst (TGDC)" (Arch Otolaryngol Head Neck Surg, 137(9)955-956-7, Sept 2011) Mary Beth Cunnane, MD, et al published an article entitled "Lateral dermoid cyst of the floor of mouth: unusual radiologic and pathologic findings" (Auris Nasus Larynx, 38(5):650-3, Oct 2011) Gul Moonis, MD, et al published an article entitled "Steatocystoma simplex of the infratemporal fossa: an uncommon location for a rare entity" (Ear Nose Throat J, 90(1):E16-8, Jan 2011) Gul Moonis, MD, et al published an article entitled "Head and neck infection and inflammation" (Radiol Clin North Am, 49(1):165-82, Jan 2011) Gul Moonis, MD, et al published an article entitled "A venous cause for facial canal enlargement: multidetector row CT findings and histopathologic correlation" (Am J Neuroradiol, 32(5):E83-4, May 2011) Laura V. Romo, MD, et al published an article entitled "Prevalence of pathological gambling in the general population around Paris: preliminary study" (Encephale, 37(4):278-83, Sept 2011) Hugh D. Curtin, MD, Mary Beth Cunnane, MD, & Amy Juliano, MD, presented multiple lectures at MRI & CT courses that were held within the year Hugh D. Curtin, MD, served as Head of the Head & Neck Track of the Refresher Course Committee at the Radiological Society of North America annual meeting, 2011
Form 990, Part VI, Section A, line 7a
The Governor of the Commonwealth has the authority to appoint two Directors. The Bylaws of the Infirmary state that the remaining Directors are those individuals serving as directors of its Member (the Foundation)
Form 990, Part VI, Section A, line 7b
The Foundation is the sole member of the Infirmary and retains the authority to make decisions regarding the Infirmary.
Form 990, Part VI, Section B, line 11
Part VI - Line 11 - Process of review of the Form 990 - After the Form 990 is completed it is reviewed by the Director Finance Operations and outside legal counsel. The Form 990 is then presented to the Finance Committee for review and approval as authorized by the Board of Directors. The Board of Directors are also given the Form 990 for review with time to submit comments and questions before final filing.
Form 990, Part VI, Section B, line 12c
Members of the staff are required to disclose conflicts of interest to their Chief of Service or Department and Director of Laboratory/Unit. Members of the Board of Directors are required to disclose annually, in writing, any interests that could give rise to conflicts. The Office of the Internal Auditor obtains and reviews the annual Conflicts of Interest statements submitted by members of the Board of Directors, and reports on the same to the Audit and Compliance Committee of the Board. With respect to interests disclosed by Board members that could give rise to conflicts of interest, the Internal Auditor reviews all transactions between such interests and affiliates of the Infirmary, to determine whether these transactions were conducted at arm's length.
Form 990, Part VI, Section B, line 15
The Chairman of the Compensation Committee of the Board of the Massachusetts Eye and Ear Infirmary presents a recommendation to the Compensation Committee who have final approval of the CEO'S base salary and bonus amount. The CEO recommends executive salaries to the Compensation Committee of the Board who has final authorization to approve it. Total compensation for the CEO, Chiefs and Vice Presidents, including bonus payments, including comparability data, is analyzed by independent compensation consultants and is determined to be reasonable.
Form 990, Part VI, Section C, line 19
Summarized financial statements are available on the Infirmary's website: www.masseyeandear.org Audited Financials are available upon request. Governing documents and Form 990 are available on the Attorney General website and are also available upon request. The conflict of interest policy is also available upon request.
Changes in Net Assets or Fund Balances:
Form 990, Part XI, line 5:
Net unrealized losses on investments: -486,482. Sub f income -1,457,363. Total to Form 990, Part XI, Line 5: -1,943,845.
Crico information
Form 5471 - EIN # 98-0129980 Controlled Risk Insurance Company, Ltd.
Form 5471, Schedule O, Part II, Section C & D - Acquisitions and Dispositions: The taxpayer neither acquired nor disposed of stock in the foreign corporation, Controlled Risk Insurance Company, Ltd. ("CRICO"), during the year ended December 31, 2010. The taxpayer is classified as a Category 3 filer for Form 5471 purposes because the taxpayer is treated as a U.S. Shareholder of CRICO under Internal Revenue Code 953(c), and is therefore required to complete Schedule O. Form 5471, Schedule O, Part II, Section F - Additional Information: Controlled Risk Insurance Company, Ltd. filed Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, for its calendar 2007, 2008, and 2009 tax years. The company had no taxable income and no tax due on the return. Additional Filing Requirements for Category 3 Filers: 1 The amount and type of any indebtedness the foreign corporation has with the related persons described in Regulations 1.6046-1(b)(11). N/A - there is no indebtedness between Controlled Risk Insurance Company, Ltd. and related parties. 2 The name, address, identifying number and number of shares subscribed to by each subscriber to the foreign corporation's stock. N/A - there are currently no subscriptions for any of Controlled Risk Insurance Company, Ltd.'s stock.
Crico information
Form 5471 - CRICO International
Form 5471, Schedule O, Part II, Section C & D - Acquisitions and Dispositions: The taxpayer neither acquired nor disposed of stock in the foreign corporation, CRICO ("CRICO"), during the year ended December 31, 2010. The taxpayer is classified as a for Form 5471 purposes because the taxpayer is treated as a U.S. Shareholder of CRICO Revenue Code 953(c), and is therefore required to complete Schedule O. Additional Filing Requirements for Category 3 Filers: 1 The amount and type of any indebtedness the foreign corporation has with the related persons described in Regulations 1.6046-1(b)(11). N/A - there is no indebtedness between CRICO International and related parties. 2 The name, address, identifying number and number of shares subscribed to by each subscriber to the foreign corporation's stock. N/A - there are currently no subscriptions for any of CRICO International's stock.
Description of purpose
Schedule K -Part I, A, (f)
The project consists of renovation and improvement of existing space and acquisition of miscellaneous equipment located in MEEI's main clinical building, including but not limited to the following: the ambulatory and inpatient operating rooms, the Sinus Clinic, the Neuro-Ophthalmology Clinic, the Otolaryngology Laser Center, the ENT Clinic focusing on head and neck conditions, the pre-admission testing suite, the Ophthalmology outpatient clinics located on the first floor, the ground floor (including the lobby area, Emergency Department and Radiology Department), the Pediatric Ophthalmology Clinic, the Head and Neck Clinic, the Laser Center, the Pediatric inpatient unit, the Ophthalmology Plastics Outpatient Clinic, The Otolaryngology Faculty office suite and the design and architectural fees relating to the reconstructing of the ground, first, second and third floors for additional clinical space. Improvements to exiting building infrastructure. Planning and design costs related to a replacement research or clinical building to be located at 309-325 Cambridge Street. Costs of issuance and capitalized interest on the Bonds financing the projects described in this section for a period of up to three years.
Description of purpose
Schedule K -Part I, C, (f)
The Project all to be owned and operated by the Massachusetts Eye and Ear Infirmary consists generally of (a) renovation of the outpatient areas of Massachusetts Eye and Ear Infirmary and of the 7th floor service area and offices, all located at 243 Charles Street, Boston, Massachusetts, and (b) equipment purchases.
Description of purpose
Schedule K -Part I, C, (f)
The Project all to be owned and operated by the Massachusetts Eye and Ear Infirmary consists generally of (a) renovation of the outpatient areas of Massachusetts Eye and Ear Infirmary and of the 7th floor service area and offices, all located at 243 Charles Street, Boston, Massachusetts, and (b) equipment purchases.
Pension Plan Contributions
Schedule R - Part V, Line 15
Contributions represent amounts contributed by the Infirmary for employee retirement benefits as required by the Pension Plan's funding policy.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.