Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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 | |||||
| (A)
DANA-FARBER CANCER INSTITUTE INC |
042263040 | 7 | Yes | 0 | 0 | |
| (B)
THE GENERAL HOSPITAL CORPORATION |
042697983 | 3 | Yes | 0 | 0 | |
| (C)
BRIGHAM & WOMEN'S HOSPITAL |
042312909 | 3 | Yes | 0 | 0 | |
|
Total 3
|
0 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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) |
||||
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part I, Line 12g | DANA-FARBER/MASS GENERAL BRIGHAM CANCER CARE, INC. ("DF/MGBCC, INC.") SUPPORTS ONLY DANA-FARBER CANCER INSTITUTE, INC., THE GENERAL HOSPITAL CORPORATION, AND BRIGHAM & WOMEN'S HOSPITAL. DF/MGBCC, INC. DOES NOT PROVIDE DIRECT MONETARY SUPPORT TO THESE ENTITIES. IN THIS SITUATION, DF/MGBCC, INC. PROVIDES SUPPORT FOR EDUCATIONAL PROGRAMS, CLINICAL TRIAL STUDIES, AND RESEARCH TO THE SUPPORTED ORGANIZATIONS. |
| Schedule A, Part IV, Section B, Line 1 Power to elect or appoint | PURSUANT TO DF/MGBCC, INC.'S ARTICLES OF ORGANIZATION, IT "IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE BRIGHAM AND WOMEN'S HOSPITAL, INC. ('BWH'), DANA-FARBER CANCER INSTITUTE, INC. ('DFCI'), AND THE GENERAL HOSPITAL CORPORATION ('MGH')". BWH, DFCI, AND MGH ARE PUBLICLY SUPPORTED ORGANIZATIONS WITHIN THE MEANING OF 26 USC § 509(A). UNDER DF/MGBCC, INC.'S BY-LAWS, DFCI AND MASS GENERAL BRIGHAM, INC., AS THE TWO CORPORATE MEMBERS OF DF/MGBCC, INC., HAVE THE POWER TO APPOINT AN EQUAL PROPORTION OF THE MEMBERS OF DF/MGBCC, INC.'S BOARD OF TRUSTEES. DF/MGBCC, INC. BENEFITS THE BWH, DFCI, AND MGH BY PERFORMING SERVICES IN CONNECTION WITH EDUCATION PROGRAMS, CLINICAL TRIALS, AND OTHER RESEARCH PROGRAMS FOR THE HOSPITALS. IN THIS WAY, DFCI AND MGB'S PURPOSES OF PROVIDING EXCELLENT MEDICAL CARE AND ENGAGING IN CRITICAL CANCER RESEARCH ARE SERVED BY THE SUPPORT THAT DF/MGBCC, INC. PROVIDES TO THE HOSPITALS. UNDER 26 CFR § 1.509(A)-4(G)(II), DF/MGBCC, INC. ISCONSIDERED TO BE "CONTROLLED BY" DFCI AND MGB WITHIN THE MEANING OF 26 USC § 509(A)(3)(B), EVEN THOUGH DF/MGBCC, INC. IS "OPERATED FOR THE BENEFIT OF" THE HOSPITALS WITHIN THE MEANING OF § 509(A)(3)(A). |
| Software ID: | 22016089 |
| Software Version: | 2022v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 7a and Line 7B - POWER TO ELECT OR APPOINT GOVERNING BODY | THE MEMBERS HAVE THE AUTHORITY TO ELECT OR APPOINT THE GOVERNING BODY OF DF/MGBCC, INC. CERTAIN GOVERNANCE DECISIONS RELATING TO SIGNIFICANT TRANSACTIONS, AMENDMENTS TO THE GOVERNING DOCUMENTS OF THE CORPORATION AND THE DISSOLUTION OF THE CORPORATION ARE RESERVED TO THE MEMBERS. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | DANA-FARBER CANCER INSTITUTE, INC. ("DFCI") AND MASS GENERAL BRIGHAM, INC. ("MGB") ARE THE MEMBERS OF DANA-FARBER/MASS GENERAL BRIGHAM CANCER CARE, INC. ("DF/MGBCC, INC.") |
| Form 990, Part VI, Line 9 Interested person not at organization's address | JOSEPH LOSCALZO, PAUL ANDERSON, RAVI I. THADHANI, EFFIE CHAN, AND SALLY MASON BOEMER CAN BE REACHED AT 399 REVOLUTION DRIVE 645 SOMERVILLE, MA 02145. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE DANA-FARBER CANCER INSTITUTE TAX DEPARTMENT PROVIDES ALL FINANCIAL ANALYSIS AND OTHER INFORMATION TO BE INCLUDED ON THE TAX RETURN TO ITS EXTERNAL TAX PREPARER, ERNST & YOUNG LLP, WHICH PREPARES THE DRAFT RETURN. THE DRAFT RETURN IS REVIEWED BY THE TREASURER AND THE BOARD OF TRUSTEES. A FINAL VERSION OF THE FORM IS MADE AVAILABLE TO THE BOARD BEFORE FILING WITH THE IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | DF/MGBCC, INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS CONSISTENT WITH THE IRS SAMPLE CONFLICT OF INTEREST POLICY. PER THE DF/MGBCC, INC. CONFLICT OF INTEREST POLICY, IN ORDER TO AVOID A CONFLICT OF INTEREST OR AN APPEARANCE OF A CONFLICT OF INTEREST A TRUSTEE SHOULD NOT PARTICIPATE IN A VOTE ON A TRANSACTION IN WHICH THE TRUSTEE OR FAMILY MEMBER HAS A FINANCIAL INTEREST AND SHOULD DISCLOSE ANY POTENTIAL CONFLICT BEFORE DF/MGBCC, INC. ACTS ON THE TRANSACTION. IF A DISCLOSURE WAS MADE, THE BOARD OF TRUSTEES WOULD INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION AND DETERMINE WHETHER A MORE ADVANTAGEOUS TRANSACTION THAT WOULD NOT GIVE RISE TO A CONFLICT WOULD BE REASONABLY ATTAINABLE. IF SUCH A TRANSACTION IS NOT ATTAINABLE, A TRANSACTION WITH A TRUSTEE, A MEMBER OF HIS OR HER FAMILY, OR AN ENTITY WITH WHICH ONE OR MORE OF THEM HAS A MATERIAL INTEREST, MAY BE APPROVED BY THE MAJORITY VOTE OF THE DISINTERESTED TRUSTEES. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | MASS GENERAL BRIGHAM HAS A BOARD LEVEL COMPENSATION COMMITTEE THAT REVIEWS AND APPROVES THE COMPENSATION FOR ALL OFFICERS AND KEY EMPLOYEES EXCEPT THE SECRETARY. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD WHO ARE NOT EMPLOYED BY THE ORGANIZATION, AND NO MEMBER MAY PARTICIPATE IN THE REVIEW AND APPROVAL OF COMPENSATION IF THE MEMBER HAS A CONFLICT OF INTEREST WITH RESPECT TO THAT COMPENSATION ARRANGEMENT. THE COMMITTEE RELIES ON DATA, PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT, WHICH INCLUDES COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS, IN FUNCTIONALLY COMPARABLE POSITIONS, AT SIMILARLY SITUATED ORGANIZATIONS. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED IN MINUTES OF THE MEETING. THIS REVIEW PROCESS OCCURS AT LEAST ON AN ANNUAL AND PROSPECTIVE BASIS. |
| Form 990, Part VI, Line 19 Required documents available to the public | GOVERNING DOCUMENTS: WE CURRENTLY PROVIDE THE GOVERNING DOCUMENTS UPON REQUEST. THE ARTICLES OF ORGANIZATION ARE ALSO AVAILABLE TO THE PUBLIC ON THE SECRETARY OF THE COMMONWEALTH'S WEBSITE. CONFLICT OF INTEREST POLICY: DF/MGBCC, INC.'S CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS: AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. |
| Form 990, Part VII, Section A line 1a | THE INDIVIDUALS WHO HAVE COMPENSATION FROM RELATED ORGANIZATIONS IN COLUMN E SPEND THE REMAINDER OF THEIR FULL-TIME HOURS WORKING FOR DANA-FARBER CANCER INSTITUTE, INC. OR MASS GENERAL BRIGHAM, INC. AND ITS AFFILIATES. |
| Form 990, Part IX, Line 11g Other Fees | INST. SUPPORT - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: , Fundraising Expenses: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | DISTRIBUTIONS to 501(c)(3) tax exempt members - -8000000; |
| Software ID: | 22016089 |
| Software Version: | 2022v5.0 |