Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
Beth Israel Deaconess Medical Center Inc |
042103881 | Yes | 740,995 | 0 | ||
| (B)
Joslin Diabetes Center Inc |
042203836 | Yes | 86,057 | 0 | ||
| (C)
Children's Hospital Corporation |
042774441 | No | 1,023,156 | 0 | ||
| (D)
President and Fellows of Harvard College |
042103580 | Yes | 825,549 | 0 | ||
| (E)
Dana Farber Cancer Institute Inc |
042263040 | Yes | 562,582 | 0 | ||
| (F)
Brigham & Women's Hospital Inc |
042312909 | Yes | 869,914 | 0 | ||
Total 6
|
4,108,253 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part I, Line 11g, Column v: | The amount of support listed Schedule A, Part I, Line 11g, Column v is an allocation of total expenses from Form 990, Part IX in direct proportion to the membership fees received by the respective supported organizations. The amounts listed represent amounts expended by Longwood Medical Energy Collaborative to or for the benefit of the supported organizations in carrying out LMEC's exempt mission on behalf of its supported organizations. |
| Schedule A, Part IV, Section A, Line 1: | Children's Hospital Corporation (EIN: 04-2774441), while not specifically listed by name in Longwood Medical Energy Collaborative's (LMEC) governing documents, does represent a designated class of charitable organizations LMEC was organized to support. Article IV of LMEC's Articles of Organization state that the organization shall operate "exclusively to support the charitable, scientific, and educational purposes, all within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, of the Medical School of the President and Fellows of Harvard College ("Harvard Medical School") and its affiliated academic medical centers in the Longwood Medical Area of Boston, Massachusetts." Children's Hospital Corporation qualifies as an academic medical center in the Longwood Medical Area of Boston, Massachusetts and is a 501(c)(3) hospital facility. |
| Schedule A, Part IV, Section A, Line 5a & 5b: | Children's Medical Center Corporation (EIN: 04-1174680), previously listed as a supported organization of LMEC, was removed and Children's Hospital Corporation (EIN: 04-2774471) was added in the current fiscal year. Children's Medical Center Corporation is the parent organization of Children's Hospital Corporation and as a result the Organization's bylaws were originally written to list the parent organization as a supported organization. However, the Longwood Medical Energy Collaborative's (LMEC) historic and continuous relationship has always been with Children's Hospital as LMEC has supported the furtherance of the Hospital's exempt purposes. All invoices for membership dues are sent to Children's Hospital and all checks received with respect to membership dues or other expense reimbursements come directly from Children's Hospital. Additionally, as demonstrated in the above narrative for Schedule A, Part IV, Section A, Line 1, Children's Hospital is part of a class of 501(a) organizations designated in LMEC's bylaws that were in effect during the fiscal year covered by this return. Due to these facts and circumstances, the Organization has amended its bylaws to more accurately reflect this support relationship by removing Children's Medical Center Corporation as an identified supported organization and replaced with Children's Hospital Corporation. These amended bylaws were approved subsequent to the 9/30/15 year end but prior to the filing of this tax return. Authority to make substitution: The authority in LMEC's governing documents that authorize this change are demonstrated in Article IV of LMEC's Articles of Organization which state that the organization shall operate "exclusively to support the charitable, scientific, and educational purposes, all within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, of the Medical School of the President and Fellows of Harvard College ("Harvard Medical School") and its affiliated academic medical centers in the Longwood Medical Area of Boston, Massachusetts." Section 2.1 of the Organization's governing documents state that "Members may increase the number of Members and elect new Members to complete the number so fixed by a vote of a majority of the Members then in office; or they may decrease the number of Members, but only to eliminate vacancies caused by the resignation, removal, or disqualification of one or more Members. Membership in the corporation shall be limited to organizations that are (a) exempt from federal income taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and (b) affiliated with Harvard as a teaching affiliate." Furthermore, the substitution of the above referenced supported organizations are governed in Organization's by-laws as follows: "by-laws may be altered, amended or repealed at any annual or special meeting of the Members, notice of which shall specify the subject matter of the proposed alteration, amendment or repeal or the sections to be affected thereby, by vote of two-thirds of the total of the Members at any regular or special meeting..." In accordance with the aforementioned authority in the Organization's articles of incorporation and by-laws, LMEC has substituted Children's Medical Center Corporation for Children's Hospital Corporation in Schedule A, Part I, Line 11g. |
| Schedule A, Part IV, Section B, Line 2: | LMEC has six (6) Member Corporations, each of which is a corporation that is exempt from federal income taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code. Under the LMEC governing documents, each member appoints two directors to sit on the LMEC governing board, one from such Member's senior management and the other from the Member's governing board (except that the President and Fellows of Harvard College may appoint an alternate in lieu of a Member of their governing board), and each corporate Member may appoint an alternate to attend and vote at meetings of the Board of Directors in the absence of either of the directors it appoints. The bylaws provide that the Directors appointed by each Member jointly have one vote, and in the event of any disagreement between such directors, the vote of such Member shall be disregarded. An appointed Director may be suspended or removed with or without cause by the Member that appointed such Director. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Box F: | Subsequent to the end of the fiscal year covered by this tax return, John Aubrecht, left his position as President & CEO effective April, 2016. Andrew H. Cohn replaced Mr. Aubrecht as President & CEO and will be listed on Form 990, Part VII as an officer for fiscal year ending September 30, 2016. Prior to joining LMEC, Mr. Cohn was a partner at WilmerHale which provides extensive legal services to LMEC during the year. However, in accordance with IRS instructions, this relationship does not need to be disclosed in Schedule L of this Form 990 as the Mr. Cohn did not become an officer of the Organization until after the fiscal year. |
| Form 990, Part V, Line 2b: | Number of Employees: During calendar year ended 2014, the Organization had no employees of its own. Rather, five individuals performed services to the Organization as "leased employees" from President and Fellows of Harvard College (Harvard). All appropriate tax forms were filed by Harvard for these individuals. |
| Form 990, Part VI, Section A, line 2 | The following groups of two or three individuals have business relationships with one another which arise from each set of individuals' mutual affiliation with one of LMEC's Member organizations: -- William Johnston, member of the Beth Israel Deaconess Medical Center, Inc. (BIDMC) governing board, Walter Armstrong, Senior Vice President Capital Engineering and Facilities of BIDMC, and Elizabeth Gerlach, Deputy General Counsel of BIDMC (Ms. Gerlach serves as an alternate BIDMC representative to the LMEC governing board and may attend and vote at meetings in the absence of either of the directors appointed by BIDMC); -- G. Marshall Moriarty, member of Brigham & Women's Hospital, Inc. (BWH) governing board, and Vincent McDermott (Director of LMEC through 7/1/2015), Vice President, Finance and Real Estate of BWH, and Michael Reney, Chief Financial Officer of BWH (Alternate Director of LMEC effective 7/1/2015); -- Stephen R. Karp, member of Children's Hospital's governing board and Michele Garvin, Senior Vice President and General Counsel of Children's Hospital; -- John O'Connor, member of Dana-Farber Cancer Institute, Inc. (DFCI) governing board, Dorothy Puhy, Executive VP and Chief Operating Officer of DFCI, and Maria Papola Megdal, Senior Vice President of Institute Operations of DFCI (Ms. Papola Megdal serves as an alternate DFCI representative to the LMEC governing board and may attend and vote at meetings in the absence of either of the directors appointed by DFCI); -- Douglas Garron, Managing Director of Energy and Facilities of Harvard University, and Richard Shea, Associate Dean for Physical Planning and Facilities at Harvard Medical School; and -- John L. Brooks, III, President and CEO of Joslin Diabetes Center, Inc. (Joslin) governing board (LMEC Director through 7/23/15), and Eliot Lurier, Chief Financial Officer of Joslin. |
| Form 990, Part VI, Section A, line 6 | The Members of the Organization are Beth Israel Deaconess Medical Center, Inc., Brigham and Women's Hospital, Inc., Children's Medical Center Corporation, Dana-Farber Cancer Institute, Inc., Joslin Diabetes Center, Inc., and President and Fellows of Harvard College. At any special or regular meeting the Members may increase the number of Members and elect new Members to complete the number so fixed by a vote of majority of the Members then in office; or they may decrease the number of Members, but only to eliminate vacancies caused by the resignation, removal, or disqualification of one or more Members. Membership in the Organization shall be limited to organizations that are exempt from federal income taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code. Each Member shall continue to be a Member until it dissolves, resigns, is removed, or becomes disqualified. |
| Form 990, Part VI, Section A, line 7a | LMEC has six Member Corporations, each of which is a corporation that is exempt from federal income taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code. Under the LMEC bylaws, each corporate Member appoints two directors to sit on the LMEC Governing Board, one from such Member's senior management and the other from the Member's governing board (except that President and Fellows of Harvard College, "Harvard," may appoint an alternate in lieu of a Member of the Harvard governing board), and each corporate Member may appoint an alternate to attend and vote at meetings of the Board of Directors in the absence of either of the directors it appoints. The bylaws provide that the Directors appointed by each Member jointly have one vote, and in the event of any disagreement between such directors, the vote of such Member shall be disregarded. An appointed Director may be suspended or removed with or without cause by the Member that appointed such director. |
| Form 990, Part VI, Section A, line 7b | The authority of the Directors to exercise the following powers is conditioned upon approval by two-thirds of the total of the Members: a. To add new Members b. To change capital call obligations of the Members, if any c. To refinance or approve any unbudgeted debt instruments, bonds, notes, or guarantees d. To enter into or renegotiate any mortgages on or security interest in the Corporation's real property or physical plant, except for those mortgages or material liens entered into pursuant to previously approved financings. e. To add new customers f. To change auditors g. To file for bankruptcy h. To employ or terminate employment of the chief executive officer or chief financial officer of the Corporation. i. To make material changes in the sale or repurchase of energy from third parties j. To approve or make material changes to any standard user contract In addition to these reserved powers, the Members shall have such other powers and rights as the Directors may designate. |
| Form 990, Part VI, Section B, line 11 | The Form 990, prepared by an independent public accounting firm, is reviewed by the President of Longwood Medical Energy Collaborative, Inc. ("LMEC"). The complete Form 990 is presented to the Audit Committee of LMEC for review and discussion. A copy of the complete return is then provided to each member of the LMEC Board of Directors prior to submission to the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Longwood Medical Energy Collaborative, Inc. (LMEC) has a conflict of interest policy which establishes that directors, officers, and other necessary individuals have an ongoing duty to disclose the existence of financial interests which may result in a conflict of interest. To administer the conflict of interest policy, annually LMEC distributes a copy of the policy along with a conflict of interest form. The conflict of interest form must be returned by each such individual annually to affirm that he or she (i) has received a copy of the conflict of interest policy, (ii) has read and understands the policy, and (iii) has agreed to comply with the policy. Any activity that requires action under the conflict of interest policy is subject to review and action through the Board of Directors and the organization's general counsel. Pursuant to the conflict of interest policy, certain activities which could create conflicts of interest are prohibited while other types of relationships are permitted, subject to compliance with disclosure and recusal requirements. |
| Form 990, Part VI, Section B, line 15a | During calendar year 2014, Mr. John Aubrecht was paid by President and Fellows of Harvard College (Harvard) and leased to Longwood Medical Energy Collaborative, Inc. (LMEC) for his role as President and Executive Director of LMEC. Mr. Aubrecht commenced that role in September of 2010. The Executive Committee of LMEC serves as the Organization's Compensation Committee. The process for determining the annual compensation for LMEC's Executive Director included a comprehensive review by the Executive Committee. As part of the process of hiring Mr. Aubrecht as Executive Director, the Executive Committee consulted with senior human resources executives from two of the Member Organizations (BIDMC and Harvard) and hired an executive recruitment firm to gather comparable compensation data for experienced executives with energy business expertise and help set compensation limits. The Executive Committee reviewed and discussed the comparable compensation data and the proposed compensation terms for the Executive Director and approved the compensation arrangements for the Executive Director. The Executive Committee deliberations were documented in minutes, and the LMEC Member Organizations also ratified, approved and confirmed the hiring and compensation of the Executive Director which approval was contemporaneously documented in minutes. During the period covered by this filing, LMEC did not have any other officers or key employees that merited a compensation review process. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part VII, Section A: | Director Compensation: A majority of the Organization's directors are compensated by related organizations, as they serve as representatives of the Organization's supported organizations. However, the compensation reported in Part VII of Form 990 does not represent compensation for the individuals' services in their capacity as officers or directors of Longwood Medical Energy Collaborative. Rather, this compensation reflects remuneration for services those individuals performed in their capacity as full-time employees of those related organizations. |
| Form 990, Part VII, Section A: | Alternate Board Members The Organization is listing in Part VII, Section A three alternate board members. According to the bylaws, alternate board members may be appointed by certain Member organizations of LMEC to have the power to vote on all matters that come before the governing body in the absence of a board member from their respective organization. |
| Form 990, Part IX, line 11g | Energy Conservation and Efficiency Services: Program service expenses 513,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 513,815. |
| Form 990, Part XII, Line 2c: | Oversight of Audit The Organization has an audit committee that performs general oversight of the audit process. The audit process has not changed from the prior year. |
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