Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 21,671,288 | 22,129,256 | 41,186,207 | 24,563,859 | 25,615,642 | 135,166,252 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 21,671,288 | 22,129,256 | 41,186,207 | 24,563,859 | 25,615,642 | 135,166,252 |
| 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).. | 8,181,628 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 126,984,624 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 21,671,288 | 22,129,256 | 41,186,207 | 24,563,859 | 25,615,642 | 135,166,252 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 17,746,128 | 16,401,528 | 12,553,229 | 37,639,990 | 23,179,858 | 107,520,733 |
| 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.).. | 5,441,957 | 5,093,586 | 6,346,770 | 6,259,300 | 15,535,712 | 38,677,325 |
| 11 | Total support. Add lines 7 through 10 | 283,504,908 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 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): |
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| 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 | ||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a | THE STATUTE THAT AUTHORIZED THE CREATION OF BOSTON MEDICAL CENTER REQUIRES IT TO SERVE ALL POPULATIONS. BMC IS A PRIVATE, NOT-FOR-PROFIT, 514-LICENSED BED, URBAN ACADEMIC MEDICAL CENTER WHICH EMPHASIZES COMMUNITY-BASED, ACCESSIBLE CARE AND THE MISSION TO PROVIDE CONSISTENTLY ACCESSIBLE HEALTH SERVICES TO ALL IN NEED OF CARE REGARDLESS OF STATUS AND ABILITY TO PAY. BMC IS THE LARGEST SAFETY NET HOSPITAL IN NEW ENGLAND AND PROVIDES A FULL SPECTRUM OF PEDIATRIC AND ADULT CARE SERVICES FROM PRIMARY TO FAMILY MEDICINE TO ADVANCED SPECIALTY CARE. APPROXIMATELY 72% OF BMC'S PATIENT VISITS COME FROM UNDERSERVED POPULATIONS, SUCH AS THE LOW-INCOME AND ELDERLY, WHO RELY ON GOVERNMENT PAYERS SUCH AS MEDICAID, THE HEALTH SAFETY NET AND MEDICARE FOR THEIR COVERAGE, AND 32% DO NOT SPEAK ENGLISH AS A PRIMARY LANGUAGE. TO ADDRESS THE HEALTH NEEDS OF DIVERSE PATIENT POPULATION, BMC PROVIDES A WIDE RANGE OF SERVICES BEYOND THE TRADITIONAL MEDICAL MODEL. THESE PROGRAMS, INCLUDING PATIENT NAVIGATION AND A FOOD PANTRY, HELP TO REDUCE BARRIERS TO ACCESS TO HEALTH SERVICES AND ELIMINATE DISPARITIES IN HEALTH CARE AMONG VARIOUS POPULATIONS THAT BMC SERVES. |
| Form 990, Part IV, Line 12 | Boston Medical Center is included in the consolidated financial statements for BMC Health System, Inc. |
| Form 990, Part VI, Section A, Line 2 | Karen Antman, M.D. David Coleman, M.D. Susannah Rowe, M.D. Jennifer Tseng, M.D. Business relationship - Karen Antman, M.D., is a key employee at Boston University; Boston University also employs Drs Coleman, Rowe, and Tseng. Monica Valdes Lupi, JD, MPH Kathleen E. Walsh Business Relationship - Ms. Valdes Lupi was executive director of the Boston Public Health Commission during this fiscal year and Ms. Walsh serves on the board of health that governs the Commission. Karen Antman, M.D. David Beck David Coleman, M.D. Susannah Rowe, M.D. Jennifer Tseng, M.D. Kathleen E. Walsh Business Relationship - Each serves as an officer or director of Faculty Practice Foundation, Inc. David Coleman, M.D. Melanie Foley Charles Orlando Jennifer Tseng, M.D. Kathleen E. Walsh Business Relationship - Each serves as a director of Boston Medical Center Insurance Company, LTD. Martha Samuelson Pierre Cremieux BUSINESS RELATIONSHIP - Martha Samuelson is CEO/Chairman and Trustee, and Pierre Cremieux is President of Analysis Group. David Beck Alastair Bell Barry Bock Sandra Cotterell Ravin Davidoff, M.D. William J. Halpin, JR. Charles Orlando BUSINESS RELATIONSHIP - Each serves as an officer or director of Boston Accountable Care Organization. David Beck is an officer of each Faculty Practice foundation corporation that employs David Coleman, M.D., Susannah Rowe, M.D., AND Jennifer Tseng, M.D. David Beck Manuel Lopes Kathleen Walsh BUSINESS RELATIONSHIP - Each serves as an officer or trustee of Univer Development Foundation, Inc. David Beck (until 9/10/2019) Joe Camillus Ravin Davidoff, M.D. CHARLES ORLANDO Kathleen Walsh BUSINESS RELATIONSHIP - Each serves as an officer or trustee of Boston University Affiliated Physicians. |
| Form 990, Part VI, Section A, Line 6 | The sole member of the organization is BMC Health System, Inc. |
| Form 990, Part VI, Section A, Line 7B | BMC Health System has the right to take certain actions including, but not limited to, the approval of budgets, mergers, acquisitions, and indebtedness. |
| Form 990, Part VI, Section B, Line 11B | Boston Medical Center's Form 990 is prepared by KPMG LLP and Reviewed by BMC's internal management. Following that review, BMC'S internal management and KPMG present the Form 990 to the audit AND COMPLIANCE committee for review and comment. The completed Form 990 is provided to all members of the board of trustees prior to the Form being filed with the IRS. |
| Form 990, Part VI, Section B, Line 12C | Conflict of interest questionnaires for the fiscal year ending September 30, 2019 were distributed by BMC's corporate compliance department. The Chief Compliance Officer of BMC or the Chief Compliance Officer's designee queries trustees, officers, and directors on at least an annual basis regarding relationships that may create potential conflicts of interest. The Chief Compliance Officer or the Chief Compliance Officer's designee reviews all disclosures and determines whether there are actual or potential conflicts of interest. The Chief Compliance Officer or the Chief Compliance Officer's designee informs the Chief Legal Counsel of any actual or potential conflicts of interest. The Chief Legal Counsel advises the board of trustees and officers of the corporation accordingly. |
| Form 990, Part VI, Section B, Line 15 | An independent committee, formed of individuals whose compensation is not in issue, determines the compensation of officers, key employees, and the highest compensated employees. The committee members are not under the control or direction of any BMC executive seeking compensation. The compensation plan is supported by comparable data, which includes compensation paid for comparable positions by similarly situated organizations, both taxable and tax-exempt, compensation surveys compiled independently, and actual written offers from similar institutions competing for the services of the BMC executive. The independent committee's assessment of these considerations are contained in the minutes of the committee meeting. The review process includes - and minutes indicate - discussions and evaluations of each executive's prior performance, qualification, and experience. Executives are not present for the independent committee's discussions and vote on compensation. The minutes reflect the fact that no executive was present. |
| Form 990, Part VI, Section C, Line 19 | Boston Medical Center does not make its governing documents, conflict of interest policy, and financial statements publically available. However, the restated articles of the organization are posted on the Secretary of the Commonwealth's CORPORATIONS website. |
| FORM 990, PART X, LINES 27, 28, AND 29 | PRESENTATION OF NET ASSETS BOSTON MEDICAL CENTER HAS ADOPTED ASU 2016-14, PRESENTATION OF THE FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. AS A RESULT, THE SEPTEMBER 30, 2019 AUDITED FINANCIAL STATEMENTS CLASSIFY NET ASSETS AS EITHER NET ASSETS WITHOUT DONOR RESTRICTIONS, OR NET ASSETS WITH DONOR RESTRICTIONS. FOR PURPOSES OF FORM 990, PART X, LINES 27, 28, AND 29, BOSTON MEDICAL CENTER HAS REPORTED NET ASSETS WITHOUT DONOR RESTRICTIONS AS UNRESTRICTED NET ASSETS AND NET ASSETS WITH DONOR RESTRICTIONS AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS, RESPECTIVELY. |
| Form 990, Part XI, Line 9 | Other changes in net assets or fund balances Transfer to Affiliates $ (25,100,000) Pension related changes other than Periodic pension costs $ (26,196,907) Rounding $ 885 Total $ (51,296,022) |
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