Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 10-01-2014 , and ending 09-30-2015
BCheck if applicable:
CName of organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
243 CHARLES STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA02114
D Employer identification number

22-2658209
E Telephone number

G Gross receipts $ 117,803,531
F Name and address of principal officer:
KENNETH E HOLMES
243 CHARLES STREET
BOSTON,MA02114
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.MASSEYEANDEAR.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1986
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SEE SCHEDULE O.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 7
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 1
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 281
6 Total number of volunteers (estimate if necessary) ............. 6 3
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 7,423,040 8,785,336
9 Program service revenue (Part VIII, line 2g) ......... 98,580,955 109,018,395
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... -928 -200
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 106,003,067 117,803,531
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 58,316,185 63,162,861
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 46,873,969 53,687,963
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 105,190,154 116,850,824
19 Revenue less expenses. Subtract line 18 from line 12....... 812,913 952,707
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 22,716,514 25,638,513
21 Total liabilities (Part X, line 26)............. 8,172,745 10,183,081
22 Net assets or fund balances. Subtract line 21 from line 20..... 14,543,769 15,455,432
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
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Signature of officer Date
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Type or print name and title
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Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 89,919,482 including grants of $   ) (Revenue $ 100,558,205 )
Massachusetts Eye and Ear is a specialty hospital dedicated to excellence in the care of disorders that affect the eye, ear, nose, throat and adjacent regions of the head and neck. 2015 was an exceptional year : U.S. News & World Report ranked Mass. Eye and Ear #1 in the nation; growth throughout seventeen clinical locations; advancements in research; commitment to community; and the launch of two major technology transitions, PeopleSoft, which is the system Mass. Eye and Ear will use for all enterprise resource planning (payroll, general ledger, HR) and Epic, our new, unified patient care system. They are both considered the premier products in their field and have an impact on virtually every person in the Mass. Eye and Ear community. Clinical Care Ophthalmology Mass. Eye and Ear is one of the first hospitals in New England to offer the most advanced technology available for cataracts - femtosecond laser-assisted cataract surgery. Originating in Europe and approved by the FDA in 2010, this computer-aided method offers patients a less invasive, more precise approach than traditional cataract surgery. The advanced technology also enables a level of precision not attainable with traditional surgical methods and, for example, can be used to perform capsulotomy, one of the more challenging steps in cataract surgery. Mass. Eye and Ear surgeons, Roberto Pineda II, MD, Sherleen Chen, MD, Kathryn Hatch, MD, and Christian Song, MD, are among a handful of surgeons in the Boston area certified to offer patients this procedure. Minimally invasive glaucoma surgery (MIGS) is a new procedure used to manage glaucoma. Considered generally safer than traditional glaucoma surgery, MIGS lowers intraocular pressure while limiting surgical manipulation of both the sclera and conjunctiva. As a result, patients undergoing MIGS often recover more quickly. Ambika Hoguet, MD, of Mass. Eye and Ear conducts MIGS on adults with glaucoma, especially those who also need cataract surgery. Janey Wiggs, MD, PhD, directs the OGI's Clinical Laboratory Improvement Amendments (CLIA) certified service, which offers comprehensive genetic diagnostic testing for inherited eye diseases, including inherited retinal degenerations (IRDs), optic atrophy, strabismus, and glaucoma via the Genetic Eye Disease (GEDi) test. The GEDi test provides a more accurate diagnoses than other testing methods, such as whole-exome sequencing. It has been used to analyze more than 300 samples, including those submitted by investigators at Mass. Eye and Ear and from outside institutions. The enhanced diagnostic capability of the GEDi test may help improve genetic counseling and facilitate the use of focal ocular treatments and therapies, including gene therapies. Gang Luo, PhD, created the SuperVision+ Goggles app to provide a low cost solution for head mounted vision enhancement devices for the visually impaired. The free app for iPhones (iOS) is designed to be used together with 3D virtual reality glasses, widely available off-the -shelf products. The app features include 10x zoom, a flashlight, enhanced image contrast, autofocus, head movement control, and image stabilization. When used with an iPhone and Google cardboard glasses, this app can be used to make an inexpensive, hands-free device. New Equipment and Technology Ophthalmology Clinical Cirrus OCT 5000 (3) Zeiss with Visupac Image Processing (2) Cirrus OCT 4000 Excimer 500 Laser & Topography Hopkins O'Telescope & Portable LED Brite Lite Source VuMax Ultrasound System, Transducer, Scan Cap Kit, Probe Marco BAT Brightness Acuity Tester (9) Octopus 900 Pro System & Reliance Stool Konan Specular Microscope Cell Chek XL Touch System Coherent Opal Photo Activation PDT Laser w/ Haag Streit Laser Link & Carry case Research 58`PR Centrifuge with 5 x 500 RTR FemtoJet 4x Microinjector Leica SP8 Confocal Microscope Thermo backup core freezer Dionex HPLC Life Tech StepOne PCR Eppendorf 170S Incubator Swept source OCT
4b (Code:   ) (Expenses $ 760,185 including grants of $   ) (Revenue $ 3,743,061 )
See Schedule O
4c (Code:   ) (Expenses $ 16,595,142 including grants of $   ) (Revenue $ 4,717,129 )
Education Academic Programs Ophthalmology -24 Residents -22 Clinical Fellows -119 Research Fellows -Two new clinical fellowships have been initiated: Medical Retina (Directors: Drs. Magda Krzystolik and Paul Greenberg), and Anterior Segment (Director: Dr. Kathryn Hatch) Otolaryngology -18 Residents -11 Clinical Fellows -55 Research Fellows -2 Research Residents -5 additional PGY-1 residents from surgical programs Educational Highlights Ophthalmology Symposia and Conferences: -Alcon Research Institute Symposium, September 18-19, 2015 -Special Grand Rounds - New England Journal of Medicine Clinicopathologic Conference, September 24, 2015 -Annual Meeting and Alumni Reunion: More than 300 HMS Department of Ophthalmology faculty, alumni, and trainees gathered for a three-day meeting and set of events May 29 - 31, 2015. New Course Uveitis Instruction Course Established in 2015, the Uveitis Instruction Course at Mass. Eye and Ear is a one-day event for ophthalmology residents, fellows, medical students and practicing ophthalmologists from Boston and the surrounding New England area. During the course, participants review the diagnosis and treatment of common uveitis conditions in addition to diagnostic testing, imaging, and treatment approaches to ocular inflammatory diseases. Otolaryngology This year we celebrated the graduation of the Class of 2015 at a June 26th ceremony held in the Meltzer Auditorium at Mass. Eye and Ear. Our outstanding graduates included residents Margaret S. Carter, M.D., Kyle J. Chambers, M.D., Sunshine M. Dwojak, M.D., MPH, Allan C. Lam, M.D., and Matthew C. Mori, M.D. We also celebrated the graduation of six clinical fellows: -Caroline A. Banks, M.D., Facial Plastic and Reconstructive Surgery -Neerav Goyal, M.D., Head and Neck Surgical Oncology/Microvascular -Inna A. Husain, M.D., Laryngology -Rahul Modi, M.D., Thyroid and Parathyroid Surgery -Ahmad R. Sedaghat, M.D., Ph.D., Rhinology -William Yao, M.D., Rhinology Following graduation, we welcomed several new trainees in otolaryngology at Mass. Eye and Ear. The HMS Otolaryngology Residency Program recently received approval from ACGME to accept five residents per year. This represents a permanent increase from our previous agreement to accept classes of four or five residents on alternating years. Therefore, this year, five new residents joined the program, including Vivek Kanumuri, M.D., Ashton Lehmann, M.D., Katie Phillips, M.D., Yen Rin, M.D., Ph.D., and Rosh Sethi, M.D., MPH. We also welcomed two new clinical fellows: -Erez S. Davidi, M.D., Neskey-Coghlan Fellowship in Balance and Vestibular Disorders -Tjoson Tjoa, M.D., Head and Neck/Microvascular In other education news, we continue to enjoy our state-of-the-art Otolaryngology Surgical Training Laboratory and have held several major courses there over the past year, from resident dissection courses to CME courses with international attendees. The first fellow for the Neskey-Coghlan Fellowship for Balance and Vestibular Disorders, a one-year post-residency fellowship program based at Mass. Eye and Ear, was selected in July 2015. Mass. Eye and Ear recently established the Lauer Tinnitus Research Center, a research program dedicated to cultivating a deeper understanding of tinnitus and alleviating the condition through the development and evaluation of both medical and rehabilitative treatments. The Center represents a major investment in tinnitus research from scientists of the Eaton-Peabody Laboratories, including M. Charles Liberman, Ph.D., Jennifer Melcher, Ph.D., Daniel Polley, Ph.D., and Konstantina Stankovics, M.D., Ph.D, FACS. Through the generosity of a grateful patient donor, Mass. Eye and Ear has endowed the annual Saumil N. Merchant, M.D., Lecture in Otolaryngology, to be held every year at the American Otological Society meeting. New Textbook: Christopher J. Hartnick, M.D., authored a new textbook, Surgical Correction of Pediatric Velopharyngeal Insufficiency, with first author Nikhila Raol, M.D., a clinical fellow in Pediatric Otolaryngology at Mass. Eye and Ear. The book was published by Karger Publishers.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet107,274,809
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I.... Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I................... Click to see attachment
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................ Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
19
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
No
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
281
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
No
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
7
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
1
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletKENNETH E HOLMES
243 CHARLES STREET
BOSTON,MA02114 (617) 573-6950
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) D BRADLEY WELLING MD........................................................................
DIRECTOR
 29.0
.......................31.0 		X           766,246 0 55,799
(2) HUGH CURTIN MD........................................................................
CHAIR/PRESIDENT(AS OF 12/2014)
 20.0
.......................40.0 		X   X       616,216 0 59,385
(3) JOAN W MILLER MD........................................................................
SECRETARY/TREAS(AS OF 12/2014)
 27.0
.......................33.0 		X   X       812,276 0 59,385
(4) JOHN FERNANDEZ........................................................................
DIRECTOR
 5.0
.......................55.0 		X           0 841,092 259,385
(5) JONATHAN KUTCHINS........................................................................
DIRECTOR
 2.0
.......................4.0 		X           0 0 0
(6) LUCY YOUNG MD........................................................................
DIRECTOR
 60.0
.......................0.0 		X           392,496 0 37,690
(7) MICHAEL MCKENNA MD........................................................................
DIRECTOR
 60.0
.......................0.0 		X           505,238 0 66,028
(8) SUNIL EAPPEN MD........................................................................
CHAIR/PRESIDENT(UNTIL 12/2014)
 29.0
.......................31.0 		X   X       569,695 0 59,385
(9) KENNETH HOLMES........................................................................
CFO MEEA
 30.0
.......................30.0 		    X       0 274,276 44,467
(10) BARBARA SCULLY........................................................................
DIR PROFESSIONAL BILLING
 30.0
.......................30.0 		      X     0 178,755 37,485
(11) DEBRA ROGERS........................................................................
VP OPHTHALMOLOGY
 30.0
.......................30.0 		      X     0 270,096 11,570
(12) RACHEL WASSERSTROM........................................................................
VP OTOLARYNGOLOGY
 30.0
.......................30.0 		      X     0 212,894 23,924
(13) ALEX GRILLI MD........................................................................
PHYSICIAN
 60.0
.......................0.0 		        X   823,148 0 59,085
(14) JOHN LAZOR MD........................................................................
PHYSICIAN
 60.0
.......................0.0 		        X   1,095,360 0 59,365
(15) MICHAEL RHO MD........................................................................
PHYSICIAN
 60.0
.......................0.0 		        X   912,868 0 47,613
(16) NICOLAS BUSABA MD........................................................................
PHYSICIAN
 60.0
.......................0.0 		        X   817,186 0 37,870
(17) PAUL KONOWITZ MD........................................................................
PHYSICIAN
 60.0
.......................0.0 		        X   939,685 0 37,570
Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) JOSEPH NADOL MD........................................................................
FORMER CHAIR/PRESIDENT
 29.0
.......................31.0 		          X 398,121 0 59,385
(19) JAVIER BALLOFFET........................................................................
FORMER VP OPHTHALMOLOGY
 30.0
.......................30.0 		          X 0 168,290 11,976






















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 8,648,535 1,945,403 1,027,367
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet190
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
BLACKHAWK CONSULTING GROUP,
2499 OXFORD DRIVE 122
PITTSBURGH,PA15102 		PRINTING/STATEMENT 121,498
MCDERMOTT WILL EMERY,
28 State Street
BOSTON,MA02109 		LEGAL 116,503
SR ASSOCIATES,
23 MECHANIC STREET
NEWTON,MA02464 		OTOLARYNGOLOGY CNSLT 147,712
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet6
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d 8,785,336
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		 
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 8,785,336
Program Service RevenueAmt Business Code
2a PATIENT SERVICE REVENUE 900099 98,039,680 98,039,680    
b ADMIN & TEACHING SUPPORT FROM MEEI 900099 7,235,454 7,235,454    
c MISCELLANEOUS REVENUE 900099 3,743,261 3,743,261    
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 109,018,395
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet -200     -200
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet 0      
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 0      
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See Instructions......MediumBullet 117,803,531 109,018,395   -200
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 0  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 0  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............ 0  
4 Benefits paid to or for members .... 0  
5 Compensation of current officers, directors, trustees, and key employees .... 2,553,984 2,553,984    
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 33,152 33,152    
7 Other salaries and wages .... 50,495,834 50,495,834    
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 4,692,936 4,692,936    
9 Other employee benefits ....... 3,428,483 3,428,483    
10 Payroll taxes ........... 1,958,472 1,958,472    
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 6,762   6,762  
c Accounting ........... 0      
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 0      
12 Advertising and promotion .... 30,525 30,525    
13 Office expenses ....... 3,164,769 3,164,769    
14 Information technology ...... 1,049,081   1,049,081  
15 Royalties .. 0      
16 Occupancy ........... 0      
17 Travel ............ 729,660 729,660    
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 373,702 373,702    
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 88,470   88,470  
23 Insurance .............. 0      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a DIRECT SUPPORT SERVICES 39,063,887 39,063,887    
b PROFESSIONAL BILLING 4,988,306   4,988,306  
c FISCAL COSTS/OVERHEAD 2,587,837   2,587,837  
d OTHER EXPENSES 1,604,964 749,405 855,559  
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 116,850,824 107,274,809 9,576,015 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 339,476 1 2,654,792
2 Savings and temporary cash investments ......... 0 2 0
3 Pledges and grants receivable, net ........... 0 3 0
4 Accounts receivable, net ............. 8,362,926 4 9,838,137
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 829,889 7 726,046
8 Inventories for sale or use .............. 0 8 0
9 Prepaid expenses and deferred charges .......... 283,278 9 205,137
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 3,330,503
b Less: accumulated depreciation ..... 10b 2,235,852 1,395,631 10c 1,094,651
11 Investments—publicly traded securities .......... 0 11 0
12 Investments—other securities. See Part IV, line 11 ..... 37,864 12 37,664
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 11,467,450 15 11,082,086
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 22,716,514 16 25,638,513
Liabilities 17 Accounts payable and accrued expenses ......... 3,249,897 17 4,753,516
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 0 19 0
20 Tax-exempt bond liabilities ............. 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .... 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 4,922,848 25 5,429,565
26 Total liabilities. Add lines 17 through 25......... 8,172,745 26 10,183,081
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 14,543,769 27 15,455,432
28 Temporarily restricted net assets ........... 0 28 0
29 Permanently restricted net assets ........... 0 29 0
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 14,543,769 33 15,455,432
34 Total liabilities and net assets/fund balances ........ 22,716,514 34 25,638,513
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
117,803,531
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
116,850,824
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
952,707
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
14,543,769
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-41,044
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
15,455,432
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
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
a
b
c
d
e
f
Enter the number of supported organizations .............................  
g
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 listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total    

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (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.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (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.  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
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 ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (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.") . 3,464,234 5,461,733 5,442,462 7,423,040 8,785,336 30,576,805
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...... 80,199,740 88,686,947 93,298,419 98,580,955 109,018,195 469,784,256
3 Gross receipts from activities that are not an unrelated trade or business under section 513..           0
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...           0
5 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
6 Total. Add lines 1 through 5. 83,663,974 94,148,680 98,740,881 106,003,995 117,803,531 500,361,061
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...           0
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.           0
c Add lines 7a and 7b..           0
8 Public support (Subtract line 7c from line 6.) 500,361,061
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
9 Amounts from line 6... 83,663,974 94,148,680 98,740,881 106,003,995 117,803,531 500,361,061
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 21         21
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.           0
c Add lines 10a and 10b. 21         21
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.           0
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..           0
13 Total support. (Add lines 9, 10c, 11, and 12.).. 83,663,995 94,148,680 98,740,881 106,003,995 117,803,531 500,361,082
14
Section C. Computation of Public Support Percentage
15
15
100.000 %
16
16
100.000 %
Section D. Computation of Investment Income Percentage
17
17
0 %
18
18
0 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
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)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
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 		 
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		  
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)		  
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......  
e From 2014.......  
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
  		Employer identification number

22-2658209
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
  		Employer identification number

22-2658209
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
  		Employer identification number

22-2658209
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................   708,826 708,826 0
c Leasehold improvements ............        
d Equipment ................   2,621,677 1,527,026 1,094,651
e Other .................   0 0 0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 1,094,651
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) MISCELLANEOUS RECEIVABLES 523,756
(2) DUE FROM AFFILIATES 6,212,638
(3) CRICO 4,345,692






Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 11,082,086
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
PROFESSIONAL LIAB/CRICO RESERVE 5,429,565








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 5,429,565
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PART X, LINE 2: MASSACHUSETTS EYE AND EAR ASSOCIATES, INC. ("ASSOCIATES") WAS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH ITS PARENT, THE FOUNDATION OF THE MASSACHUSETTS EYE AND EAR INFIRMARY, INC. ("THE FOUNDATION"), AND AFFILIATED ORGANIZATIONS. THE INCOME TAX FOOTNOTE IS AS FOLLOWS: THE FOUNDATION AND ITS AFFILIATES QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER THE INTERNAL REVENUE CODE. THE FOUNDATION, INFIRMARY, ASSOCIATES, SCHEPENS AND EMBANKMENT ARE TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CIRCLE IS TAX-EXEMPT UNDER 501(C)(25) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND THERE WAS NO IMPACT TO THE FOUNDATION'S FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2015.
Schedule D (Form 990) 2014

Additional Data


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Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants
and other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria
used to award the grants or assistance? ...........................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
Central America and the Caribbean     Program Services seminar/conference 12,283
North America     Program Services seminar/conference 11,536
East Asia and the Pacific     Program Services seminar/conference 31,541
Europe (Including Iceland and Greenland)     Program Services seminar/conference 63,639
Middle East and North Africa     Program Services seminar/conference 20,117
South Asia     Program Services seminar/conference 7,531
Sub-Saharan Africa     Program Services seminar/conference 1,369
South America     Program Services seminar/conference 79
           
           
           
           
           
           
           
           
           
3a Sub-total .....     148,095
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b)     148,095
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (a)(c) Region (b)(d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
 
3
Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; do not file with Form 990)............................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713; do not file with Form 990).....................................
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
THE ORGANIZATION IDENTIFIES FOREIGN EXPENDITURES SEPARATELY ON ITS BOOKS AND RECORDS.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2014
Additional Data


Software ID:  
Software Version:  



Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1ALEX GRILLI MDPHYSICIAN (i)
(ii)		 713,874
...............................
0 		108,734
...............................
0 		540
...............................
0 		35,750
...............................
0 		23,335
...............................
0 		882,233
...............................
0 		0
...............................
0
2BARBARA SCULLYDIR PROFESSIONAL BILLING (i)
(ii)		 0
...............................
178,528 		0
...............................
0 		0
...............................
227 		0
...............................
15,125 		0
...............................
22,360 		0
...............................
216,240 		0
...............................
0
3D BRADLEY WELLING MDDIRECTOR (i)
(ii)		 679,676
...............................
0 		72,000
...............................
0 		14,570
...............................
0 		35,750
...............................
0 		20,049
...............................
0 		822,045
...............................
0 		0
...............................
0
4DEBRA ROGERSVP OPHTHALMOLOGY (i)
(ii)		 0
...............................
231,741 		0
...............................
25,000 		0
...............................
13,355 		0
...............................
4,926 		0
...............................
6,644 		0
...............................
281,666 		0
...............................
0
5HUGH CURTIN MDCHAIR/PRESIDENT(AS OF 12/2014) (i)
(ii)		 596,525
...............................
0 		0
...............................
0 		19,691
...............................
0 		35,750
...............................
0 		23,635
...............................
0 		675,601
...............................
0 		0
...............................
0
6JAVIER BALLOFFETFORMER VP OPHTHALMOLOGY (i)
(ii)		 0
...............................
108,853 		0
...............................
50,000 		0
...............................
9,437 		0
...............................
2,152 		0
...............................
9,824 		0
...............................
180,266 		0
...............................
0
7JOAN W MILLER MDSECRETARY/TREAS(AS OF 12/2014) (i)
(ii)		 712,454
...............................
0 		80,000
...............................
0 		19,822
...............................
0 		35,750
...............................
0 		23,635
...............................
0 		871,661
...............................
0 		0
...............................
0
8JOHN FERNANDEZDIRECTOR (i)
(ii)		 0
...............................
730,682 		0
...............................
109,600 		0
...............................
810 		0
...............................
235,750 		0
...............................
23,635 		0
...............................
1,100,477 		0
...............................
0
9JOHN LAZOR MDPHYSICIAN (i)
(ii)		 957,624
...............................
0 		136,494
...............................
0 		1,242
...............................
0 		35,750
...............................
0 		23,615
...............................
0 		1,154,725
...............................
0 		0
...............................
0
10KENNETH HOLMESCFO MEEA (i)
(ii)		 0
...............................
235,149 		0
...............................
15,098 		0
...............................
24,029 		0
...............................
16,847 		0
...............................
27,620 		0
...............................
318,743 		0
...............................
0
11LUCY YOUNG MDDIRECTOR (i)
(ii)		 389,174
...............................
0 		1,000
...............................
0 		2,322
...............................
0 		35,750
...............................
0 		1,940
...............................
0 		430,186
...............................
0 		0
...............................
0
12MICHAEL MCKENNA MDDIRECTOR (i)
(ii)		 502,374
...............................
0 		542
...............................
0 		2,322
...............................
0 		35,750
...............................
0 		30,278
...............................
0 		571,266
...............................
0 		0
...............................
0
13MICHAEL RHO MDPHYSICIAN (i)
(ii)		 825,824
...............................
0 		86,234
...............................
0 		810
...............................
0 		35,750
...............................
0 		11,863
...............................
0 		960,481
...............................
0 		0
...............................
0
14NICOLAS BUSABA MDPHYSICIAN (i)
(ii)		 750,242
...............................
0 		65,702
...............................
0 		1,242
...............................
0 		35,750
...............................
0 		2,120
...............................
0 		855,056
...............................
0 		0
...............................
0
15PAUL KONOWITZ MDPHYSICIAN (i)
(ii)		 863,591
...............................
0 		73,772
...............................
0 		2,322
...............................
0 		35,750
...............................
0 		1,820
...............................
0 		977,255
...............................
0 		0
...............................
0
16RACHEL WASSERSTROMVP OTOLARYNGOLOGY (i)
(ii)		 0
...............................
200,134 		0
...............................
12,500 		0
...............................
260 		0
...............................
4,175 		0
...............................
19,749 		0
...............................
236,818 		0
...............................
0
17SUNIL EAPPEN MDCHAIR/PRESIDENT(UNTIL 12/2014) (i)
(ii)		 489,946
...............................
0 		61,439
...............................
0 		18,310
...............................
0 		35,750
...............................
0 		23,635
...............................
0 		629,080
...............................
0 		0
...............................
0
18JOSEPH NADOL MDFORMER CHAIR/PRESIDENT (i)
(ii)		 372,527
...............................
0 		0
...............................
0 		25,594
...............................
0 		35,750
...............................
0 		23,635
...............................
0 		457,506
...............................
0 		0
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE J, PART I, LINE 4B: John Fernandez participates in a Deferred Compensation arrangement with Massachusetts Eye and Ear. Under the agreement, Mr. Fernandez will be credited $200,000 for CALENDAR YEAR 2014. Each annual credit will vest on the fourth anniversary of the date such credit was made or upon (1) the attainment of the age of 65 while employed; (2) termination without cause or resignation for good reason; (3) death; (4) disability; or (5) change of control of MASSACHUSETTS Eye and Ear within the meaning of section 409A of the Internal Revenue Code. SCHEDULE J, PART I, LINE 7: THE BOARD OF TRUSTEES OF THE MASSACHUSETTS EYE AND EAR INFIRMARY, UPON RECOMMENDATIONS OF THE COMPENSATION COMMITTEE, APPROVE A BONUS PROGRAM FOR CERTAIN INDIVIDUALS LISTED ON THE SCHEDULE J. THE PROGRAM REQUIRES THAT SUPERVISORY PERSONNEL MAKE THE DETERMINATION OF (1) ELIGIBILITY AND (2) AMOUNT OF BONUS DOLLARS BASED ON OVERALL JOB PERFORMANCE. THE CEO OF THE INFIRMARY HAS THE AUTHORITY TO (1) OVERRULE RECOMMENDATIONS MADE BY SUPERVISORS AND (2) MAKE BONUS DETERMINATIONS FOR VICE PRESIDENT LEVEL PERSONNEL. THE COMPENSATION COMMITTEE OF THE BOARD HAS THE FINAL AUTHORITY FOR BONUSES PAID TO THE CEO AS WELL AS THE VICE PRESIDENTS. TOTAL COMPENSATION FOR LISTED INDIVIDUALS, INCLUDING BONUS PAYMENTS, WAS ANALYZED BY INDEPENDENT COMPENSATION CONSULTANTS, DETERMINED TO BE REASONABLE COMPENSATION, AND APPROVED BY THE BOARD. NO COMPENSATION PAYMENT CAN BE MADE IN EXCESS OF THESE AMOUNTS. AS PART OF THE MEEA COMPENSATION STRUCTURE, SOME PHYSICIANS ARE PAID INCENTIVES BASED UPON THE ACADEMIC, EDUCATION AND FINANCIAL RESULTS OF THEIR PRACTICE. THE INCENTIVE PROGRAM REQUIRES THAT THE VICE PRESIDENT OF EACH DEPARTMENT MAKE DETERMINATIONS OF (1) ELIGIBILITY AND (2) AMOUNT OF BONUS DOLLARS BASED ON THE PHYSICIAN'S PRACTICE AND OVERALL JOB PERFORMANCE. THE CHIEF OF EACH DEPARTMENT HAS THE AUTHORITY TO OVERRULE RECOMMENDATIONS MADE BY THE VICE PRESIDENT. TOTAL COMPENSATION FOR THE LISTED PHYSICIANS IN SCHEDULE J, INCLUDING BONUS PAYMENTS, WAS ALSO ANALYZED BY INDEPENDENT COMPENSATION CONSULTANTS AND DETERMINED TO BE REASONABLE COMPENSATION. AFTER THE REVIEW BY OUTSIDE COMPENSATION CONSULTANTS, THE COMPENSATION COMMITTEE OF MEEI APPROVES THE PHYSICIAN COMPENSATION PACKAGES INCLUDING ANY BONUS AMOUNTS. NO COMPENSATION PAYMENTS CAN BE MADE IN EXCESS OF THESE AMOUNTS.
Schedule J (Form 990) 2014

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2014
Schedule L (Form 990 or 990-EZ) 2014
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) JOHN MILLER MD SON OF DIRECTOR 33,152 EMPLOYMENT AGREEMENT   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  




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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Return Reference Explanation
FORM 990, PART I, LINE 1 & PART III, LINE 1: MASSACHUSETTS EYE AND EAR ASSOCIATES, INC. ("MEEA") IS A SPECIALTY PHYSICIAN GROUP PRACTICE. IT PROVIDES CARE FOR PATIENTS OF THE MASSACHUSETTS EYE AND EAR INFIRMARY, INC. ("MEEI"), A RELATED ORGANIZATION. THE PRACTICE SPECIALIZES IN PROVIDING CARE FOR DISORDERS OF THE EYE, EAR, NOSE, THROAT, HEAD AND NECK. MEEA IS ALSO COMMITTED TO ITS TEACHING AND EDUCATION EFFORTS.
FORM 990, PART VI, LINE 6 AND 7A: MEEA'S SOLE MEMBER IS THE FOUNDATION OF THE MASSACHUSETTS EYE AND EAR INFIRMARY ("THE FOUNDATION"), MEEA'S PARENT. THE MAJORITY OF THE DIRECTORS OF THE MEEA BOARD SERVE EX OFFICIO OR ARE ELECTED BY THE FOUNDATION. TWO OF THE DIRECTORS ARE ELECTED BY MEEA'S PHYSICIAN EMPLOYEES.
FORM 990, PART VI, LINE 7B: WHILE THE MEEA BOARD IS AUTHORIZED TO MAKE CERTAIN DECISIONS (SUBJECT TO THE ULTIMATE AUTHORITY OF ITS SOLE MEMBER, THE FOUNDATION), THERE ARE, IN ADDITION, CERTAIN COMMITTEES WHERE POLICIES AND PROCEDURES ARE APPLIED TO ALL TAX-EXEMPT RELATED ENTITES OF THE FOUNDATION. THIS INCLUDES THE COMPENSATION COMMITTEE AS WELL AS THE BUDGET AND FINANCE COMMITTEE OF THE FOUNDATION.
FORM 990, PART VI, LINE 11B: MEEA'S FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS, LLP AND REVIEWED BY THE CHIEF FINANCIAL OFFICER. THE FORM 990 IS THEN PROVIDED TO THE BUDGET AND FINANCE COMMITTEE OF THE FOUNDATION FOR REVIEW AND APPROVAL AS AUTHORIZED BY THE BOARD OF DIRECTORS. THE FORM 990 IS ALSO PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED.
FORM 990, PART VI, LINE 12C: ALL EMPLOYEES OF MEEA ARE PROFESSIONAL STAFF WHO ARE COVERED BY THE MEEI CONFLICT OF INTEREST POLICY AND/OR THE HARVARD MEDICAL SCHOOL CONFLICT OF INTEREST POLICY. 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 INTEREST THAT COULD ARISE TO CONFLICTS. THE OFFICE OF THE INTERNAL LEGAL COUNSEL OBTAINS AND REVIEWS THE ANNUAL CONFLICTS OF INTEREST STATEMENTS BY MEMBERS OF THE BOARD OF DIRECTORS AND REPORTS THE SAME TO THE AUDIT AND COMPLIANCE COMMITTEE OF THE FOUNDATION. WITH RESPECT TO INTERESTS DISCLOSED BY BOARD MEMBERS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, THE INTERNAL LEGAL COUNSEL REVIEWS ALL TRANSACTIONS BETWEEN SUCH INTERESTS AND THE AFFILIATES OF THE FOUNDATION TO DETERMINE WHETHER THESE TRANSACTIONS WERE CONDUCTED AT ARM'S LENGTH.
FORM 990, PART VI, LINE 15A & B: THE FOUNDATION SETS THE COMPENSATION POLICY FOR ALL OF MEEI'S TAX-EXEMPT ENTITIES. THE COMPENSATION COMMITTEE OF THE FOUNDATION DETERMINES THE APPROPRIATE PHYSICIAN COMPENSATION PACKAGES BASED ON COMPARABLES AND OTHER DATA, AS WELL AS INDEPENDENTLY PREPARED MARKET ANALYSIS.
FORM 990, PART VI, LINE 19: SUMMARIZED FINANCIAL STATEMENTS ARE AVAILABLE ON THE INFIRMARY'S WEBSITE: WWW.MASSEYEANDEAR.ORG. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE FORM 990 IS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST.
FORM 990, PART VII: NONE OF THE OFFICERS AND DIRECTORS ON THE MEEA BOARD ARE PAID OR REIMBURSED AS OFFICERS OR DIRECTORS OF MEEA. THE PHYSICIANS ON THE MEEA BOARD ARE COMPENSATED BY MEEA FOR PROFESSIONAL SERVICES TO PATIENTS. COMPENSATION POLICIES AND PARAMETERS ARE DETERMINED BY THE COMPENSATION COMMITTEE OF THE FOUNDATION FOR ALL OF ITS TAX-EXEMPT ENTITIES, AND ALL COMPENSATION IS DETERMINED REASONABLE BASED ON INDEPENDENTLY PREPARED MARKET ANALYSIS.
FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS: TRANSFERS TO AFFILIATES $ (41,044)
FORM 990, PART III, LINE 4B: COMMUNITY SERVICE ACTIVITIES Local/Regional Community Forums, Lectures and Special Events Yewlin Chee, MD, spoke at a Public Safety Committee hearing regarding firework laws. She shared her perspective having seen firsthand the devastation that fireworks eye injuries can cause to patients and their families. Dr. Chee, who is a former Chief Resident at Mass. Eye and Ear, saw two patients with open globe injuries caused by fireworks, and was responsible for caring for patients in the emergency room over the July 4th weekend during her tenure. Support Groups The Mass. Eye and Ear Ocular Plastic Surgery Service hosted a quarterly Thyroid Eye Disease support group, which is led by Suzanne Freitag, MD. This support group is run in collaboration with the Graves Disease and Thyroid Foundation along with MGH endocrinology and Dr. Greg Randolph of Mass. Eye and Ear ENT. Participating faculty include Drs. Michael Yoon, Daniel Lefebvre, Grace Lee, and Dean Cestari of Mass. Eye and Ear; and Benjamin Bleier of Mass. Eye and Ear ENT. Mass. Eye and Ear Vision Rehabilitation Support Group runs weekly for 8 weeks in the Vision Rehabilitation Clinic, and is led by a Mass. Eye and Ear social worker and a social worker who has low vision. Screenings Mass. Eye and Ear's Yan Jiang, OD, led a free vision clinic for students taking part in the Year Up Boston Program, which gives young adults from underserved communities the tools required to plan their careers and to thrive in a business environment. The MEE Longwood office team held another screening in May. Each year, a team from Mass. Eye and Ear and Children's Hospital Ophthalmology Foundation conduct vision screenings for middle-school students at Camp Harbor View. In 2015 - the event's 9th year running - staff screened 246 children in total. During the July effort, Drs. Kimberley Chan, Miin Roh, Scott Barb, and Matt Goodman, worked closely with ophthalmic technicians and Mass. Eye and Ear volunteers to administer screenings to 137 campers. In August, 109 campers were screened, of whom 21 will be seeing their primary care providers for follow-up and 12 were referred for specialty care. National Drs. Jason Comander and Leo Kim participated in the Alliance for Eye and Vision Research (AEVR) Emerging Vision Scientists Program. This program allows scientists to meet with members of Congress to discuss the importance of vision research in the continuing fight to prevent blindness. Otolaryngology Expansions The Department of Otolaryngology opened an ORL Clinic at the Mass. Eye and Ear Longwood satellite office in July 2015. Noah Siegel, M.D., is serving as Medical Director of the practice. This ambulatory clinic has an allergy room, audiology services, and vestibular rehab services, among other services. Renovations Eaton-Peabody Laboratory at Mass. Eye and Ear went under some renovations this fiscal year, which included: infrastructure improvements to the C400 suite to increase access to air, vacuum, electrical and data ports, and renovations in C454J to accommodate desks and storage solutions for four pre-doctoral and postdoctoral trainees. The adjacent room was refurbished to accommodate six small sound chambers and computer workstations. Community Service Activities Faculty and staff in the Otolaryngology Department engage in a variety of community service activities throughout the year. From free, public cancer screenings for skin cancer and head and neck cancer to public seminars on hearing loss, sinus disease and thyroid cancer, our team is dedicated to promoting public health through prevention and raising awareness in the community. -Onsite Head and Neck Cancer Screening at main campus -Expanded Public Forums, including "Sinusitis Seminar" and "Thyroid Conference" Radiology New Equipment and Technology -A 3D Accuitomo cone beam CT system was purchased in 2015 after completion of a trial period. This system is located at the main hospital Radiology department. This non-contrast CT system offers superb image quality of the temporal bone. -The siting and evaluation process for a 2nd MRI system is near complete. Findings will be presented to the executive leadership for hopeful approval. Clinical Practice Disparities in emergency department utilization for acute sinusitis A team of rhinologists, including senior author Ahmad R. Sedaghat, M.D., Ph.D., recently published a series of assessments related to emergency department utilization for acute sinusitis. In this study, researchers have shown that hundreds of thousands of individuals continue to utilize emergency departments annually for uncomplicated acute sinusitis-a non-urgent condition that can be appropriately managed in outpatient clinics-and also showed a correlation with Medicaid insurance. Though previous studies have suggested that individuals with Medicaid are less likely to be satisfied with the quality of their primary care encounters and have more difficulty getting access to clinic appointments in a timely manner, this study found that there were no disparities in quality of acute sinusitis primary care for patients with Medicaid. In fact, physicians were found to spend more time with Medicaid patients compared to patients with private insurance. Scangas GA, Ishman SL, Bergmark RW, Cunningham MJ, Sedaghat AR. Emergency department presentation for uncomplicated acute rhinosinusitis is associated with poor access to health care. Laryngoscope. Laryngoscope. 2015 Oct;125(10):2253-8. Bergmark RW, Ishman SL, Scangas GA, Cunningham MJ, Sedaghat AR. Insurance status and quality of outpatient care for uncomplicated acute rhinosinusitis. JAMA Otolaryngol Head Neck Surg. 2015 Jun;141(6):505-11 Correction of the alar base in patients with flaccid facial paralysis Faculty from the Facial Nerve Center at Mass. Eye and Ear, including Tessa A. Hadlock, M.D., and Robin W. Lindsay, M.D., prospectively studied the effect of placement of a fascia lata sling placement for correction of external nasal valve compromise in 68 patients with flaccid facial paralysis, utilizing a validated disease specific quality of life outcome survey, the Nasal Obstruction Symptom Evaluation (NOSE) scale. Ratings were ascertained preoperatively and postoperatively. Sixty patients completed a NOSE survey prior to surgical intervention and 40 completed the survey after intervention. There was a statistically significant difference in NOSE scores after fascia lata sling (Wilcoxin signed-rank test, p<0.001). All patients had improvement in their nasal obstruction, which persisted uniformly in follow-up. Lindsay RW, Bhama P, Hohman M, Hadlock TA. Prospective evaluation of quality-of-life improvement after correction of the alar base in the flaccidly paralyzed face. JAMA Facial Plast Surg. 2015 Mar 1;17(2):108-12. Use of intraoperative CT scanning for maxillofacial reconstructive surgery An important part of intraoperative decision making, intraoperative computed tomography (CT) provides surgeons with real-time feedback during maxillofacial trauma and reconstructive surgery. A team of researchers including David A. Shaye, M.D., recently published a study evaluating a variety of factors, including the time needed to perform intraoperative CT scans during maxillofacial surgery and to identify the characteristics of cases that required intraoperative revision based on the results of an intraoperative CT scan. In the study, which reviewed 38 cases, the authors concluded that current intraoperative CT scanning techniques are rapid, averaging 14.5 minutes per case, and that intraoperative revisions were most common in complex cases. They recommend that surgeons use intraoperative CT imaging for maxillofacial reconstruction, especially in complex procedures. Shaye DA, Tollefson TT, Strong EB. Use of intraoperative computed tomography for maxillofacial reconstructive surgery. JAMA Facial Plast Surg. 2015 Jan 8.
Outcomes in professional voice artists undergoing thyroidectomy A team of researchers including Ramon A. Franco, M.D., Gregory W. Randolph, M.D., and Phillip Song, M.D., published a quantitative analysis of pre- and postoperative neural-monitored thyroid surgery voice outcomes in a unique series of professional singers/voice users. Utilizing three validated vocal instruments, the Voice Handicap Index (VHI), the Singing Voice Handicap Index (SVHI) and the Evaluation of Ability to Sing Easily (EASE), researchers surveyed the outcomes of 27 vocal professionals undergoing thyroidectomy with the assistance of nerve monitoring technology. They also studied objective outcome measures such as final intraoperative EMG amplitude, the time to return to performance and vocal parameters affected. The authors concluded that with nerve monitoring technology, thyroidectomy-including those for thyroid malignancy-is safe in professional voice users, showing that there were no changes in three different voice/singing instruments and that 100 percent returned to performance. Randolph G, Sritharan N, Song P, Franco R, Kamani D, Woodson G. Thyroidectomy in the professional singer-neural monitored surgical outcomes. Thyroid. 2015 Mar 19. Voice outcomes after total laryngopharyngectomy reconstruction A team from Mass. Eye and Ear/Harvard Medical School, including Daniel G. Deschler, M.D., FACS, analyzed voice-related outcomes of more than 40 cases of reconstruction after total laryngectomy or total laryngopharyngectomy-the most thorough and rigorous study of tracheoesophageal voice in reconstructed patients to date. Using a strict protocol developed by this group, subjective and objective speech analysis was combined with three quality of life assessments to demonstrate that although speech in reconstructed patients was inferior to speech in patients who did not require reconstruction, reconstructed patient speech was effective and dependable. The study also demonstrated that speech was not significantly different for patients reconstructed with the radial forearm free flap compared to patients reconstructed with the jejunal free flap. Deschler DG, Herr MW, Kmiecik JR, Sethi R, Bunting G. Tracheoesophageal voice after total laryngopharyngectomy reconstruction: Jejunum versus radial forearm free flap. Laryngoscope. 2015 Jul 21. Emergency department utilization for sinus disease Emergency department (ED) utilization for conditions that can be readily treated at primary care offices is a source of considerable, unnecessary healthcare expenditure. Unnecessary ED utilization can reflect problems with primary care physician access, quality of care, treatment patterns, patient symptoms, or other factors. Researchers from Mass. Eye and Ear/Harvard Medical School, including Ahmad R. Sedaghat, M.D., Ph.D., have used uncomplicated acute rhinosinusitis (ARS) as a paradigm for a common condition that is most appropriately treated in the primary care setting. They previously showed that individuals with Medicaid and the uninsured are disproportionately more likely to use the ED for uncomplicated ARS. They subsequently found evidence that ED use for uncomplicated ARS by Medicaid patients may be partially related to poor access to primary care providers while ED use by the uninsured may be related to the greater severity of their ARS symptomatology. Bergmark RW, Ishman SL, Scangas GA, Cunningham MJ, Sedaghat AR. Socioeconomic determinants of overnight and weekend emergency department use for acute rhinosinusitis. Laryngoscope. 2015 May 27. Radiology Educational Highlights: The radiologists wrote or participated in 40 papers including: -Boes AD, Caruso P, Duhaime AC, Fischl B. FreeSurfer is useful for early detection of Rasmussen's encephalitis prior to obvious atrophy. Dev Med Child Neurol. 2015 July 15. -Cohen AR, Caruso P, Duhaime AC, Klig JE. Feasibility of "rapid" magnetic resonance imaging in pediatric acute head injury. Am J Emerg Med. 2015 Jul;33(7):887-90. -Kolodny E, Fellgiebel A, Hilz MJ, Sims K, Caruso P, Phan TG, Politei J, Manara R, Burlina A. Cerebrovascular involvement in Fabry disease: Current status of knowledge. Stroke. 2015 Jan;46(1):302-13. -Diercks GR, Cunnane MB, Hartnick CJ. Laryngeal mask airway may result in false negative imaging for carotid medicalization: A case report. Int J Pediatr Otorhinolaryngol. 2015 Oct 13. -Freitag SK, Cunnane MB, Yoon MK, Barnes JA, Winkfield KM, Sohani AR. Case records of the Massachusetts General Hospital-Case 18-2015: A 41 y/o woman with decreased vision in the left eye and diplopia. N Engl J Med. 2015 Jun 11;372(24):2337-45. -Noij KS, Remenschneider AK, Kozin ED, Puram S, Herrmann B, Cohen M, Cunnane MB, Lee DJ. Direct parasagittal magnetic resonance imaging of the internal auditory canal to determine cochlear or auditory brainstem implant candidacy in children. Laryngoscope. 2015 Oct;125(10):2382-5. -Curtin HD. Imaging of conductive hearing loss with a normal tympanic membrane. Am J Roentgenol. 2015 Oct 22:1-8. -Quesnel AM, Nadol JB, Nielsen GP, Curtin HD, Lesperance MM. Temporal bone histopathology in NOG-symphalangism spectrum disorder. Otol Neurotol. 2015 Oct. 12. -Raghavan D, Lee TC, Curtin HD. Cholesterol granuloma of the petrous apex: A 5 year review of radiology reports with follow-up of progression and treatment. J Neurol Surg B Skull Base. 2015 Aug:76(4):266-71. -Juliano AF, Ginat DT, Moonis G. Imaging review of the temporal bone: Part II, traumatic, postoperative and noninflammatory nonneoplastic conditions. Radiol. 2015 Sep;276(3):655-72. -Ho ML, Juliano AF, Eisenberg RL, Moonis G. Anatomy and pathology of the facial nerve. Am J Roentgenol. 2015 Jun;204(6):W612-9. -Ochoa EM, Juliano AF, Curtin HD. Interior displacement of the lower belly of the lateral pterygoid muscle: A sign of temporomandibular joint lesions. J Comput Assist Tomogr. 2015 May-Jun;39(3):340-2. -Grob SR, Jakobiec FA, Rashid A, MacIntosh P, Kelly H, Fay A. Pediatric optic nerve meningioma: Diagnostic and therapeutic challenges. Ophthal Plast Reconstr Surg. 2015 Jan. 12. -Lookabaugh S, Kelly H, Carter MS, Niesten ME, McKenna MJ, Curtin HD, Lee DJ. Radiologic classification of superior canal dehiscence: Implications for surgical repair. Otol Neurotol. 2015 Jan;36(1):118-25.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
MASSACHUSETTS EYE AND EAR ASSOCIATES INC
 
Employer identification number

22-2658209
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) MASSACHUSETTS EYE & EAR ASSOCIATES LLC
243 CHARLES STREET
BOSTON,MA02114
47-4262843 		BILLING MA     MEEA INC
 










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) MASSACHUSETTS EYE & EAR INFIRMARY INC
243 CHARLES STREET

BOSTON,MA02114
04-2103591 		HOSPITAL MA 501(c)(3) 3 FOUNDATION
 
Yes
 
(2) FDN OF THE MASS EYE & EAR INFIRMARY INC
243 CHARLES STREET

BOSTON,MA02114
04-2785453 		PARENT MA 501(c)(3) 9 NA
 
 
No
(3) CIRCLE COMPANY INC
243 CHARLES STREET

BOSTON,MA02114
04-2801791 		TITLE HOLDNG MA 501(c)(25) N/A FOUNDATION
 
Yes
 
(4) EMBANKMENT SERVICES INC
14 DAVID MUGAR WAY

BOSTON,MA02114
04-3272965 		SUPPORT MA 501(c)(3) 11 -TYPE 1 FOUNDATION
 
Yes
 
(5) SCHEPENS EYE RESEARCH INSTITUTE
20 STANIFORD STREET

BOSTON,MA02114
04-2129889 		PATIENT CARE MA 501(c)(3) 3 FOUNDATION
 
Yes
 




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
Yes
 
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) MASSACHUSETTS EYE AND EAR INFIRMARY

 C 12,493,958 FMV
(2) MASSACHUSETTS EYE AND EAR INFIRMARY

 O 9,725,997 FMV
(3) MASSACHUSETTS EYE AND EAR INFIRMARY

 P 32,676,078 FMV
(4) MASSACHUSETTS EYE AND EAR INFIRMARY

 B 587,478 FMV
(5) SCHEPENS EYE RESEARCH INSTITUTE

 Q 3,350,709 FMV

Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2014
Additional Data


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