BAYSTATE HEALTH INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BAYSTATE HEALTH INC (EIN 04-2105941)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-08-12
- IRS object ID
- 202542249349301004
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-12T09:10:40-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 SOUTH SIXTH STREET SUITE 2800 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042105941 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAYSTATE HEALTH INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYS | BusinessNameControlTxt |
| Phone | 4137940000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 759 CHESTNUT STREET | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01199 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAURIE MARTIN | PersonNm |
| Person Title | CFO & TREASURER | PersonTitleTxt |
| Phone | 4137940000 | PhoneNum |
| Signature | 2025-08-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRIS MESKIMEN | PreparerPersonNm |
| PTIN | P01314196 | PTIN |
| Phone | 6123974000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER NICHOLS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 759 CHESTNUT STREET | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $36,018,380 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BAYSTATEHEALTH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE ORGANIZATION IS TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITIES EVERY DAY, WITH QUALITY AND COMPASSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $913,787 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $118,736 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,635,105 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,708,026 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,794,776 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,324,808 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,652,405 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,020,597 | CYInvestmentIncomeAmt |
| PY Other Revenue | $951,944 | PYOtherRevenueAmt |
| CY Other Revenue | $1,287,731 | CYOtherRevenueAmt |
| PY Total Revenue | $28,034,230 | PYTotalRevenueAmt |
| CY Total Revenue | $27,341,162 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $367,779 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $399,721 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $296,026 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $289,856 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $25,124,939 | PYOtherExpensesAmt |
| CY Other Expenses | $21,956,520 | CYOtherExpensesAmt |
| PY Total Expenses | $25,788,744 | PYTotalExpensesAmt |
| CY Total Expenses | $22,646,097 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,245,486 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,695,065 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $320,977,322 | TotalAssetsBOYAmt |
| Total Assets EOY | $260,600,991 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $224,068,372 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $147,154,405 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $96,908,950 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $113,446,586 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE ORGANIZATION IS TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITIES EVERY DAY, WITH QUALITY AND COMPASSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,547,786 | ExpenseAmt |
| Grant | $399,721 | GrantAmt |
| Revenue | $9,539,633 | RevenueAmt |
| Desc | BAYSTATE HEALTH, INC. (BAYSTATE HEALTH OR BH) BASED IN SPRINGFIELD, MASSACHUSETTS IS THE PARENT CORPORATION OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM WITH THE MISSION "TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITY EVERY DAY, WITH QUALITY AND COMPASSION." BH PROVIDES FUNDING FOR STRATEGIC INITIATIVES, AS NECESSARY, FUNDING FOR RESEARCH & EDUCATION INITIATIVES AND SUPPORT OF COMMUNITY HEALTH, DEVELOPMENT, AND OUTREACH ACTIVITIES, MOSTLY FUNDED BY BH BOARD-DESIGNATED FUNDS. PUBLIC HEALTH INSTITUTE OF WESTERN MASSACHUSETTS, FORMERLY PARTNERS FOR A HEALTHIER COMMUNITY, IS THE PRIMARY RECIPIENT OF BH SUPPORT. BAYSTATE HEALTH CURRENTLY INCLUDES THE FOLLOWING: BAYSTATE MEDICAL CENTER (BMC), LOCATED IN SPRINGFIELD, MASSACHUSETTS, IS THE LARGEST OF THE FOUR HOSPITALS IN THE BAYSTATE HEALTH SYSTEM. BMC, THE LEADING HEALTH FACILITY IN WESTERN MASSACHUSETTS, IS THE ONLY TERTIARY CARE REFERRAL MEDICAL CENTER AND LEVEL I TRAUMA CENTER IN THE REGION. IT IS ALSO HOME TO WESTERN NEW ENGLAND'S ONLY NEONATAL AND PEDIATRIC INTENSIVE CARE UNITS. BMC IS A 768-BED, TAX EXEMPT, NOT-FOR-PROFIT, ACADEMIC TEACHING HOSPITAL. BAYSTATE FRANKLIN MEDICAL CENTER (BFMC), LOCATED IN GREENFIELD, MASSACHUSETTS, IS A 89-BED, TAX EXEMPT, NOT-FOR-PROFIT, ACUTE CARE COMMUNITY HOSPITAL. BFMC SERVES THE NORTHERN TIER OF NORTHWESTERN MASSACHUSETTS AND SOUTHERN VERMONT. BAYSTATE WING HOSPITAL CORPORATION (BWH), LOCATED IN PALMER, MASSACHUSETTS, IS A 40-BED, TAX-EXEMPT, NOT-FOR-PROFIT, ACUTE CARE COMMUNITY HOSPITAL. BAYSTATE TOTAL HOME CARE, INC. (BTHC), LOCATED IN SPRINGFIELD, MASSACHUSETTS, IS A TAX EXEMPT, NOT-FOR-PROFIT CORPORATION ORGANIZED TO BENEFIT, SUPPORT AND FURTHER THE CHARITABLE ACTIVITIES OF BMC. BAYSTATE NOBLE HOSPITAL, INC. (BNH), LOCATED IN WESTFIELD, MASSACHUSETTS, IS A 65-BED TAX-EXEMPT, NOT-FOR-PROFIT ACUTE CARE COMMUNITY HOSPITAL. BNH PROVIDES INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES FOR RESIDENTS IN THE GREATER WESTFIELD COMMUNITY. BAYSTATE MEDICAL PRACTICES, INC. (BMP) IS A MULTI-SPECIALTY ACADEMIC GROUP PRACTICE ESTABLISHED AS A TAX EXEMPT, NOT-FOR-PROFIT ORGANIZATION TO SUPPORT THE EDUCATIONAL AND RESEARCH PROGRAMS OF BAYSTATE HEALTH AS WELL AS NUMEROUS COMMUNITY PRIMARY CARE AND OUTREACH SERVICES. VISITING NURSE ASSOCIATION AND HOSPICE OF WESTERN NEW ENGLAND, INC. (BVNAH) IS A TAX EXEMPT, NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES COMPREHENSIVE HOME HEALTH CARE COMMITTED TO PROVIDING THE HIGHEST QUALITY CARE TO PATIENTS AND FAMILIES, PRIMARILY IN THE HOME SETTING. BVNAH MEETS INDIVIDUAL NEEDS BY BRINGING EXPERIENCED NURSES, REHABILITATION THERAPISTS, SOCIAL WORKERS, AND HOME CARE AIDES TO PATIENTS' HOMES. HEALTH NEW ENGLAND, INC. (HNE) IS A TAX EXEMPT, NOT-FOR-PROFIT HEALTH MAINTENANCE ORGANIZATION. IT IS LOCATED IN SPRINGFIELD, MASSACHUSETTS. HNE'S SERVICE AREA IN MASSACHUSETTS INCLUDES FRANKLIN, BERKSHIRE, HAMPDEN AND HAMPSHIRE COUNTIES AND PART OF WORCESTER COUNTY. HNE ALSO SERVES HARTFORD, LITCHFIELD AND TOLLAND COUNTIES IN CONNECTICUT. BAYSTATE ADMINISTRATIVE SERVICES, INC. (BAS) IS A TAX EXEMPT, NOT-FOR-PROFIT CORPORATION THAT PROVIDES MANAGEMENT SUPPORT FOR THE BH SUBSIDIARIES, INCLUDING HUMAN RESOURCES, MARKETING, STRATEGIC PLANNING, INFORMATION SERVICES AND FINANCIAL SERVICES. BAYSTATE HEALTH FOUNDATION, INC. (BHF) IS A TAX EXEMPT, CHARITABLE ORGANIZATION ESTABLISHED FOR THE PURPOSE OF FUND-RAISING FOR HEALTHCARE RELATED ACTIVITIES, IN SUPPORT, AND FOR THE BENEFIT, OF BH AND THOSE SUBSIDIARIES OF BH THAT ARE TAX EXEMPT, NOT-FOR-PROFIT CORPORATIONS, AND TO HOLD ENDOWMENT, CHARITABLE DONATIONS, AND OTHER FUNDS FOR THEIR BENEFIT. INGRAHAM CORPORATION (IC) IS A FOR-PROFIT, TAXABLE CORPORATION WHOSE MAIN PURPOSE IS FACILITY SUPPORT SERVICES. BAYSTATE HEALTH INSURANCE COMPANY, LTD. (BHIC) IS A CAPTIVE INSURANCE COMPANY ORGANIZED AND LICENSED IN THE CAYMAN ISLANDS, BRITISH WEST INDIES. BHIC PROVIDES PROFESSIONAL LIABILITY AND OTHER INSURANCE COVERAGE TO BH AND ITS CORPORATE AFFILIATES AND THEIR EMPLOYEES. BHIC ALSO OFFERS MALPRACTICE INSURANCE TO MEMBERS OF BH'S MEDICAL STAFF WHO MEET CRITERIA FOR PARTICIPATION. | Desc |
| Total Program Service Expenses | $15,547,786 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAURIE MARTIN BAYSTATE HEALTH INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4137940000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 759 CHESTNUT STREET | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MARK A KEROACK MD | |||||||
| TRUSTEE (THRU 6/3/24)/PRESIDENT & CEO - BH | 35.00 | 15.00 | Yes (X) | Yes (X) | $0 | $2,714,007 | $44,265 |
| NICOLAS JABBOUR MD | |||||||
| TRUSTEE (AS OF 1/1/24)/CHAIR DEPT. OF SURGERY | 1.00 | 49.00 | Yes (X) | $0 | $1,026,932 | $56,490 | |
| KEVIN P MORIARTY MD | |||||||
| TRUSTEE (THRU 12/31/23)/CHIEF PED SURGERY | 1.00 | 49.00 | Yes (X) | $772,803 | $0 | $54,493 | |
| AKINYELE K LOVELACE DO | |||||||
| TRUSTEE/PER DIEM INTERNIST | 1.00 | 49.00 | Yes (X) | $102,600 | $0 | $4,617 | |
| SARA ROURKE MD | |||||||
| TRUSTEE/PER DIEM URGENT CARE PHYSICIAN | 1.00 | 49.00 | Yes (X) | $31,250 | $0 | $1,719 | |
| COLLEEN W HOLMES | |||||||
| VICE CHAIR/TRUSTEE | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HARRIET A DEVERRY | |||||||
| CHAIR/TRUSTEE | 2.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PETER D BANKO | |||||||
| TRUSTEE (AS OF 6/4/24)/PRESIDENT & CEO - BH | 35.00 | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANTONIO E DOS SANTOS | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CLAUDIA R COPLEIN DO | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DENISE R JORDAN | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH CARDONA | |||||||
| TRUSTEE (THRU 12/31/23) | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |
| IRENE RODRIGUEZ-MARTIN | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES R PHANEUF | |||||||
| TRUSTEE (THRU 12/31/23) | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE QUINK | |||||||
| TRUSTEE (AS OF 1/1/24) | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA THOMPSON | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MADELINE LANDRAU | |||||||
| TRUSTEE (AS OF 1/1/24) | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MARIA P GONCALVES | |||||||
| TRUSTEE | 1.00 | 6.00 | Yes (X) | $0 | $0 | $0 | |
| MARK A O'CONNELL | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL C PICKNELLY | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL R MURPHY | |||||||
| TRUSTEE (THRU 12/31/23) | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD BOSSIE | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT J BACON | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RUTH H CONSTANTINE | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM R WEBBER | |||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RAYMOND MCCARTHY | |||||||
| TRUSTEE/SVP, CFO & TREASURER BH | 10.00 | 40.00 | Yes (X) | $0 | $1,181,243 | $29,919 | |
| KRISTIN R DELANEY | |||||||
| CLERK/DIR CORP GOVERNANCE | 34.00 | 16.00 | Yes (X) | $0 | $176,880 | $40,432 | |
| NANCY REMILLARD | |||||||
| ASST. CLERK OF THE CORP | 1.00 | 49.00 | Yes (X) | $0 | $63,112 | $13,612 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $906,653 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $5,162,174 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $245,547 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| MCDERMOTT WILL & EMERY LLP | ||||||||||
| 444 WEST LAKE STREET | CHICAGO | IL | 60606 | LEGAL SERVICES | $4,124,155 | |||||
| RBC CAPITAL MARKETS | ||||||||||
| INVESTMENT MANAGEMENT | $2,328,688 | ROYAL BANK PLAZA 200 BAY STREET | TORONTO | ONTARIO | CA | M5J 2W7 | ||||
| KAUFMAN HALL & ASSOCIATES LLC | ||||||||||
| 5215 OLD ORCHARD ROAD STE 800 | SKOKIE | IL | 60077 | CONSULTING SERVICES | $1,600,695 | |||||
| BAYSTATE ADMINISTRATIVE SERVICES INC | ||||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | MANAGEMENT AND IT SERVICES | $1,226,069 | |||||
| DATASITE LLC | ||||||||||
| 1345 6TH AVENUE 17TH FLOOR | NEW YORK | NY | 10105 | DATA MANAGEMENT SERVICES | $435,932 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $8,620,539 | RelatedOrganizationsAmt |
| All Other Contributions | $87,487 | AllOtherContributionsAmt |
| Total Contributions | $8,708,026 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| PREMIER INVEST INCOME | 525990 | $3,598,773 | $3,598,773 | |
| MD DUES/FEES | 621110 | $747,733 | $747,733 | |
| CPIP ADMIN REVENUE | 531120 | $305,000 | $305,000 | |
| INTERCOMPANY RENT | 621110 | $300,972 | $300,972 | |
| BHIC E&P UBIT | 525990 | $256,313 | $256,313 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,116,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,530 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,106,487 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,324,808 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,672,652 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $352,474 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,320,178 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219 | TotalRevenueColumnAmt |
| Exclusion | $219 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,025,163 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,677,218 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,347,945 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,347,945 | TotalRevenueColumnAmt |
| Exclusion | $2,347,945 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| LOANS-PRINCIPAL PMTS | 561499 | $548,475 | $548,475 | |
| FED. TAX REFUND | 621110 | $155,717 | $155,717 | |
| MA STATE TAX REFUND | 621110 | $59,108 | $59,108 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $524,212 | TotalRevenueColumnAmt |
| Exclusion | $524,212 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,287,512 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,341,162 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,871,833 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $913,787 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,847,516 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,221 | TotalAmt |
| Program Services | $396,221 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Program Services | $3,500 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,856 | TotalAmt |
| Program Services | $289,856 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,504,099 | TotalAmt |
| Management And General | $1,504,099 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,646 | TotalAmt |
| Management And General | $25,646 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,500 | TotalAmt |
| Program Services | $376,500 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,427 | TotalAmt |
| Management And General | $10,427 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,206,154 | TotalAmt |
| Program Services | $2,738,285 | ProgramServicesAmt |
| Management And General | $467,869 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,701 | TotalAmt |
| Program Services | $181,701 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,471 | TotalAmt |
| Program Services | $5,705 | ProgramServicesAmt |
| Management And General | $11,766 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,023 | TotalAmt |
| Program Services | $137,023 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $669 | TotalAmt |
| Management And General | $669 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,955 | TotalAmt |
| Program Services | $32,955 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,902 | TotalAmt |
| Program Services | $4,638 | ProgramServicesAmt |
| Management And General | $80,264 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,368,237 | TotalAmt |
| Management And General | $4,368,237 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,226,069 | TotalAmt |
| Program Services | $1,125,605 | ProgramServicesAmt |
| Management And General | $100,464 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,195 | TotalAmt |
| Management And General | $6,195 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STRATEGIC INITIATIVES | $9,912,192 | $9,912,192 | |
| INCOME TAX EXPENSE | $431,386 | $431,386 | |
| MD STIPENDS | $173,675 | $173,675 | |
| PROFESSIONAL DEVELOPMEN | $121,099 | $121,099 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,120 | TotalAmt |
| Program Services | $48,831 | ProgramServicesAmt |
| Management And General | $91,289 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,646,097 | TotalAmt |
| Program Services | $15,547,786 | ProgramServicesAmt |
| Management And General | $7,098,311 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,942,375 | BOYAmt |
| EOY | $13,676,401 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $768,972 | BOYAmt |
| EOY | $615,384 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,479,730 | BOYAmt |
| EOY | $4,722,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $348,445 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $289,321 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,124 | BOYAmt |
| EOY | $59,124 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,787,009 | BOYAmt |
| EOY | $18,299,388 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,799,883 | BOYAmt |
| EOY | $156,417,307 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,132,000 | BOYAmt |
| EOY | $4,132,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,008,229 | BOYAmt |
| EOY | $62,679,229 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,977,322 | BOYAmt |
| EOY | $260,600,991 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,215,394 | BOYAmt |
| EOY | $2,156,359 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,543,997 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,025,279 | BOYAmt |
| EOY | $28,668,594 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,283,702 | BOYAmt |
| EOY | $116,329,452 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,068,372 | BOYAmt |
| EOY | $147,154,405 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,335,311 | BOYAmt |
| EOY | $70,853,520 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,573,639 | BOYAmt |
| EOY | $42,593,066 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,908,950 | BOYAmt |
| EOY | $113,446,586 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,977,322 | BOYAmt |
| EOY | $260,600,991 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,695,065 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $15,690,650 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$3,848,079 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,077,413 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,455,409 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,697,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,635,105 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,708,026 | CurrentTaxYearAmt |
| Total | $71,573,138 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,077,413 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,455,409 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,697,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,635,105 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,708,026 | CurrentTaxYearAmt |
| Total | $71,573,138 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $71,573,138 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,408,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $258,089 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,762,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,404,475 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,320,398 | CurrentTaxYearAmt |
| Total | $14,154,157 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $731,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,552,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,320 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $676,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $199,507 | CurrentTaxYearAmt |
| Total | $3,162,368 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $708,686 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,275 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $951,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,287,512 | CurrentTaxYearAmt |
| Total | $3,196,825 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $92,086,488 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $73,493,608 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.77720 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82800 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 708,686. 2020 AMOUNT: $ 177,275. 2021 AMOUNT: $ 71,602. 2022 AMOUNT: $ 951,750. 2023 AMOUNT: $ 1,287,512. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $376,500 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $376,500 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | BH PAID RAUSCHENBACH ASSOCIATES, PHILIP W. JOHNSTON, ASSOCIATES, CAPITOL COUNCIL, LLC, BUONICONTI & MCCARY, LLC, J WAGNER STRATEGIES, LLC AND BRIAN P. LEES, FOR LOBBYING ACTIVITIES RELATED TO HEALTHCARE POLICY, LEGISLATION, AND APPROPRIATIONS AS WELL AS TECHNICAL AND STRATEGIC ADVICE FOR THE HEALTHCARE SYSTEM. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,650,767 | BeginningYearBalanceAmt |
| Contributions | $162,334 | ContributionsAmt |
| Investment Earnings Or Losses | $3,351,893 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $25,164,994 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,491,040 | BeginningYearBalanceAmt |
| Contributions | $261,980 | ContributionsAmt |
| Investment Earnings Or Losses | $897,747 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $21,650,767 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,196,508 | BeginningYearBalanceAmt |
| Contributions | $114,822 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,820,290 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $20,491,040 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,989,215 | BeginningYearBalanceAmt |
| Contributions | $113,781 | ContributionsAmt |
| Investment Earnings Or Losses | $4,093,512 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $26,196,508 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,660,762 | BeginningYearBalanceAmt |
| Contributions | $89,825 | ContributionsAmt |
| Investment Earnings Or Losses | $238,628 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $21,989,215 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $59,124 | OtherCostOrOtherBasisAmt |
| Book Value | $59,124 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $233,233 | OtherCostOrOtherBasisAmt |
| Depreciation | $233,233 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,589 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,589 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,499 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,499 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,124 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| 457B PLAN ASSETS | $95,445,531 | F |
| INVESTMENTS - OTHER SECURITIES | $10,619,921 | F |
| INVESTMENT IN UNCONSOLIDATED AFFILIATES | $1,212,844 | F |
| INVESTMENT IN SUBSIDIARIES (INGRAHAM, WING AND NOBLE) | $49,139,011 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $156,417,307 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM AFFILIATED COMPANIES | $6,672,949 |
| AFFILIATE LINE OF CREDIT | $20,000,000 |
| INTEREST IN NET ASSETS OF BHF | $36,006,280 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $62,679,229 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $76,392 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATED COMPANIES | $15,994,385 |
| DUE TO BOARD-DESIGNATED FUNDS | $1,244,870 |
| INSURANCE RESERVES | $3,568,274 |
| DEFERRED COMPENSATION OBLIGATIONS | $95,445,531 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $116,329,452 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4 | FormAndLineReferenceDesc |
| Explanation | ENDOWMENT ASSETS ARE TO PROVIDE FUNDING TO SUPPORT PROGRAMS THAT FURTHER BAYSTATE HEALTH'S MISSION. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | UNRELATED TRADE OR BUSINESS | INSURANCE | $23,479,038 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENTS | $45,634,458 | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS | $567,330 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $69,680,826 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $69,680,826 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | ACTUAL CASH TRANSFERS FOR UNRELATED INSURANCE ACTIVITY AND MARKET VALUE FOR INVESTMENT CAPITAL BALANCES. |
| PART I, LINE 3: | EXPENDITURES OF $23,479,038 IN THE CARIBBEAN ARE COMPRISED OF INSURANCE RELATED CASH TRANSFERS OF $23,359,038 AND BAYSTATE HEALTH'S BOOK VALUE OF THE $120,000 BHIC INVESTMENT. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| PUBLIC HEALTH INSTITUTE OF WESTERN MASSACHUSETTS | ||||||||
| 127 STATE STREET 4TH FLOOR | SPRINGFIELD | MA | 01103 | 043342182 | 501(C)(3) | $250,000 | $0 | TO ASSIST THE PUBLIC HEALTH INSTITUTE, FORMERLY PARTNERS FOR A HEALTHIER COMMUNITY, IN NARROWING THE GAP IN HEALTH DISPARITIES FOR SOME OF SPRINGFIELD'S MOST VULNERABLE CITIZENS, TO BE A SOURCE OF SUPPORT FOR BUILDING CIVIC LEADERS, CREATING STRATEGIES FOR CHANGE AND PROMOTING POLICY ACTIONS TO CREATE HEALTHIER COMMUNITIES. |
| BAYSTATE HEALTH FOUNDATION INC | ||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | 043549011 | 501(C)(3) | $65,000 | $0 | TO SUPPORT THE HEALTH SCIENCES LIBRARY |
| MASSACHUSETTS HEALTH POLICY FORUM | ||||||||
| 415 SOUTH STREET MS 126 | WALTHAM | MA | 02454 | 042103552 | 501(C)(3) | $30,000 | $0 | TO IMPROVE HEALTH AND THE HEALTH CARE SYSTEM IN THE COMMONWEALTH OF MA BY CONVENING FORUMS AND PRESENTING THE HIGHEST QUALITY RESEARCH TO LEGISLATORS, STAKEHOLDERS AND THE PUBLIC. |
| PHYSICIAN HEALTH SERVICES INC | ||||||||
| 860 WINTER STREET | WALTHAM | MA | 02451 | 223234975 | 501(C)(3) | $15,000 | $0 | TO ADDRESS ISSUES OF PHYSICIAN HEALTH, INCLUDING STRESS, BURNOUT, WORK / LIFE BALANCE AND A VARIETY OF PHYSICAL AND BEHAVIORAL HEALTH CONCERNS. |
| BAYSTATE MEDICAL CENTER INC | ||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | 042790311 | 501(C)(3) | $15,000 | $0 | TO PROMOTE POLICIES, PRACTICES, AND PROGRAMS THAT SUPPORT WOMEN'S ORGANIZATIONAL ADVANCEMENT AT BAYSTATE. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTEES ARE SELECTED THAT PROMOTE OR SUPPORT HEALTHCARE ADVANCEMENT OBJECTIVES AND COMMUNITY REVITALIZATION. PROPOSED CANDIDATES GO THROUGH A MANAGEMENT APPROVAL PROCESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK A KEROACK MD | ||||||||||||||
| TRUSTEE (THRU 6/3/24)/PRESIDENT & CE | $0 | $1,487,185 | $0 | $683,230 | $0 | $543,592 | $0 | $24,750 | $0 | $19,515 | $0 | $2,758,272 | $0 | $4,275 |
| RAYMOND MCCARTHY | ||||||||||||||
| TRUSTEE/SVP, CFO & TREASURER BH | $0 | $709,330 | $0 | $234,559 | $0 | $237,354 | $0 | $28,050 | $0 | $1,869 | $0 | $1,211,162 | $0 | $4,275 |
| NICOLAS JABBOUR MD | ||||||||||||||
| TRUSTEE (AS OF 1/1/24)/CHAIR DEPT. O | $0 | $772,014 | $0 | $185,418 | $0 | $69,500 | $0 | $21,450 | $0 | $35,040 | $0 | $1,083,422 | $0 | $0 |
| KEVIN P MORIARTY MD | ||||||||||||||
| TRUSTEE (THRU 12/31/23)/CHIEF PED SU | $584,263 | $0 | $127,644 | $0 | $60,896 | $0 | $28,050 | $0 | $26,443 | $0 | $827,296 | $0 | $4,275 | $0 |
| KRISTIN R DELANEY | ||||||||||||||
| CLERK/DIR CORP GOVERNANCE | $0 | $158,929 | $0 | $15,361 | $0 | $2,590 | $0 | $11,919 | $0 | $28,513 | $0 | $217,312 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | THE COMPENSATION OF THE PRESIDENT AND CEO IS REVIEWED AND DETERMINED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF THE FILING ORGANIZATION. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE PRESIDENT AND CEO WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE PRESIDENT AND CEO IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA. THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. AND ALL SUCH DELIBERATIONS AND DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY. |
| PART I, LINE 4B: | MARK A. KEROACK, MD - SUPPLEMENTAL RETIREMENT OF $431,905 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $427,630 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. NICHOLAS JABBOUR, MD - SUPPLEMENTAL RETIREMENT OF 33,852 IS INCLUDED IN COLUMN B. THIS AMOUNT WAS EARNED AND PAID IN 2023. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. RAYMOND MCCARTHY - SUPPLEMENTAL RETIREMENT OF $190,955 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $186,680 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. KEVIN P. MORIARTY, MD - SUPPLEMENTAL RETIREMENT OF $29,104 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $24,829 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE FILING ORGANIZATION HAS A STANDING EXECUTIVE COMMITTEE, WHICH IS ENTITLED TO ACT BETWEEN MEETINGS OF THE BOARD, ON ALL MATTERS AS TO WHICH THE BOARD IS ENTITLED TO ACT AND PERMITTED BY LAW TO DELEGATE TO A COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 2 | TWO OR MORE OF THE PERSONS LISTED IN THIS FORM 990 PART VII HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF SITTING ON ONE OR MORE BOARDS OF DIRECTORS OR BY SERVING IN AN EMPLOYMENT RELATIONSHIP WITH ONE OR MORE ENTITIES IN THE BAYSTATE GROUP OF AFFILIATED ENTITIES AND IN THE COMMUNITY. THE FOLLOWING TRUSTEES, OFFICERS, OR KEY EMPLOYEES HAVE A BUSINESS RELATIONSHIP: (1) MARK A. KEROACK, MD AND PAUL R. MURPHY. |
| FORM 990, PART VI, SECTION A, LINE 3 | BAYSTATE HEALTH, INC IS AFFILIATED WITH BAYSTATE ADMINISTRATIVE SERVICES, INC. (BAS) WHICH IS A 501(C)(3) ORGANIZATION. INFORMATION TECHNOLOGY, HUMAN RESOURCES, FINANCE, TREASURY, ACCOUNTING AND OTHER MANAGEMENT AND SUPPORT FUNCTIONS ARE DELEGATED TO BAS. |
| FORM 990, PART VI, SECTION A, LINE 4 | THERE WAS AN AMENDMENT TO THE CORPORATE BYLAWS OF BAYSTATE HEALTH, INC. (BH): TO CHANGE THE COMPOSITION OF THE BOARD OF TRUSTEES OF BH TO REMOVE THE REQUIREMENT THAT TWO TRUSTEES BE APPOINTED FROM THE BWH BOARD AND RELATED CHANGES, AND TO CREATE A NEW COMMUNITY ADVISORY COUNCIL FOR THE COMMUNITY SERVED BY BWH (THE "BWH COMMUNITY ADVISORY COUNCIL") TO ADVISE AND ASSIST THE BOARD AND THE BH GOVERNANCE COMMITTEE WITH MATTERS RELATING TO COMMUNITY BENEFITS AND THE PROMOTION OF HEALTH WITHIN SUCH COMMUNITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO FILING THE FORM 990, APPROPRIATE SECTIONS WERE REVIEWED BY THE TAX, FINANCE, AND HUMAN RESOURCES AREAS OF BAYSTATE HEALTH, INC. AND BY OUTSIDE LEGAL COUNSEL. THE FORM 990 WAS ALSO REVIEWED BY TAX EXPERTS FROM AN INDEPENDENT ACCOUNTING FIRM AND SIGNED-OFF AS A PAID PREPARER. THE PROCESS, KEY AREAS AND ANY NEW CHANGES WERE REVIEWED PRIOR TO FILING WITH THE BAYSTATE HEALTH AUDIT AND COMPLIANCE COMMITTEE (ACC), WHICH IS COMPOSED OF TRUSTEES OF THE FILING ORGANIZATION. THE ACC MEMBERS HAD AN OPPORTUNITY TO ASK QUESTIONS REGARDING THE TAX COMPLIANCE PROCESS AND THE TAX FILINGS IN GENERAL. THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE BAYSTATE HEALTH BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BAYSTATE HEALTH, INC. (BH) AND ITS AFFILIATED ENTITIES HAVE A COMPREHENSIVE CONFLICT OF INTEREST POLICY APPLICABLE TO ALL OF THE AFFILIATED ENTITIES. ALL DIRECTORS, TRUSTEES, OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES OF BH AND ITS AFFILIATES ARE ASKED TO COMPLETE AN ANNUAL "CONFLICT OF INTEREST" FORM. WE UTILIZE AN ELECTRONIC DATABASE TO RECEIVE AND MANAGE ALL CONFLICT OF INTEREST SUBMISSIONS. THIS INFORMATION IS REVIEWED BY THE CHIEF COMPLIANCE OFFICER, CHIEF EXECUTIVE OFFICER, CHAIR OF THE BOARD OF TRUSTEES, CHIEF GENERAL COUNSEL AND THE CHAIR OF THE AUDIT & COMPLIANCE COMMITTEE. A SUMMARY OF THE CONFLICT OF INTEREST DISCLOSURES IS PROVIDED TO THE BAYSTATE HEALTH BOARD OF TRUSTEES AND THE TAX DEPARTMENT. POTENTIAL CONFLICT OF INTEREST TRANSACTIONS ARE REVIEWED AS APPROPRIATE UNDER THE POLICY, WHICH PROVIDES FOR RECUSAL FROM DISCUSSION AND DELIBERATION BY ANY PARTY WITH A POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT AND CEO IS PAID BY BAYSTATE ADMINISTRATIVE SERVICES, INC., AN AFFILIATE AND RELATED ORGANIZATION OF THE FILING ORGANIZATION. THE COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF THE FILING ORGANIZATION. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE PRESIDENT AND CEO WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE PRESIDENT AND CEO IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA. THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED COMPENSATION COMMITTEE. THE COMPENSATION OF THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER IS PAID BY BAYSTATE ADMINISTRATIVE SERVICES, INC., AN AFFILIATE AND RELATED ORGANIZATION OF THE FILING ORGANIZATION. THE COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF BAYSTATE HEALTH, INC. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA. THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED COMPENSATION COMMITTEE OF BAYSTATE HEALTH, INC. THE COMPENSATION OF OTHER OFFICERS OF THE FILING ORGANIZATION IS DETERMINED IN ACCORDANCE WITH THE EXECUTIVE COMPENSATION PHILOSOPHY STATEMENT, IN CONSULTATION WITH HUMAN RESOURCES, BASED ON THE BAYSTATE HEALTH BOARD APPROVED BUDGET AND WAGE PROGRAM FOR EACH FISCAL YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT WWW.BAYSTATEHEALTH.ORG. ARTICLES OF ORGANIZATION AND BYLAWS ARE GENERALLY AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS WEBSITE. |
| FORM 990, PART VI, SECTION B, LINE 16B: | BAYSTATE HEALTH, INC. HAS A JOINT VENTURE POLICY. |
| FORM 990, PART VII, SECTION A, LINE 5: | CERTAIN OFFICERS OR TRUSTEES OF THE FILING ORGANIZATION ARE PAID BY AN ENTITY, BAYSTATE MEDICAL PRACTICES, INC. (BMP) EIN 04-2888373, WHICH IS PART OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS BUT DOES NOT MEET THE TECHNICAL REQUIREMENTS AS A "RELATED ORGANIZATION" PER SCHEDULE R. COMPENSATION FROM BMP TO THE OFFICERS AND TRUSTEES OF THE FILING ORGANIZATION THEREFORE, IS REPORTED AS PAID FROM AN UNRELATED ORGANIZATION IN LINE 5 AND ACCORDING TO THE INSTRUCTIONS REPORTED AS THOUGH PAID BY THE FILING ORGANIZATION. |
| FORM 990, PART IX, LINE 11G | CONSULTING SERVICES - VARIOUS: PROGRAM SERVICE EXPENSES 2,738,285. MANAGEMENT AND GENERAL EXPENSES 467,869. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,206,154. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST - BHF 394,182. NET ASSETS RELEASED FROM RESTRICTION - BHF -2,576. EQUITY GAIN / (LOSS) IN BAYCARE 175,775. EQUITY GAIN / (LOSS) IN INGRAHAM 157,974. EQUITY GAIN / (LOSS) IN SHIELDS -210,634. SUBPART F INCOME FROM CAPTIVE INSURANCE COMPANY -4,106,487. BHIC CPIP UBTI -256,313. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| BAYSTATE ADMINISTRATIVE SERVICES INC | ||||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | 222747685 | ADMINISTRATIVE SERVICES | MA | 501(C)(3) | 12C, III-FI | BAYSTATE HEALTH INC | Yes (1) |
| BAYSTATE FRANKLIN MEDICAL CENTER | ||||||||||
| 164 HIGH STREET | GREENFIELD | MA | 01301 | 042103575 | HOSPITAL | MA | 501(C)(3) | 3 | BAYSTATE HEALTH INC | Yes (1) |
| BAYSTATE HEALTH FOUNDATION INC | ||||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | 043549011 | FUNDRAISING | MA | 501(C)(3) | 7 | BAYSTATE HEALTH INC | Yes (1) |
| BAYSTATE MEDICAL CENTER INC | ||||||||||
| 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | 042790311 | ACUTE CARE TEACHING HOSPITAL | MA | 501(C)(3) | 3 | BAYSTATE HEALTH INC | Yes (1) |
| BAYSTATE NOBLE HOSPITAL CORPORATION | ||||||||||
| 115 WEST SILVER STREET | WESTFIELD | MA | 010861634 | 222537423 | HOSPITAL | MA | 501(C)(3) | 3 | BAYSTATE HEALTH INC | Yes (1) |
| BAYSTATE TOTAL HOME CARE INC | ||||||||||
| 280 CHESTNUT STREET | SPRINGFIELD | MA | 01104 | 203260764 | REAL ESTATE AND OTHER | MA | 501(C)(3) | 12B, II | BAYSTATE MEDICAL CENTER INC | Yes (1) |
| BAYSTATE WING HOSPITAL CORPORATION | ||||||||||
| 40 WRIGHT STREET | PALMER | MA | 01069 | 222519813 | HOSPITAL | MA | 501(C)(3) | 3 | BAYSTATE HEALTH INC | Yes (1) |
| HEALTH NEW ENGLAND INC | ||||||||||
| MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | 042864973 | HMO/INSURANCE | MA | 501(C)(4) | BAYSTATE HEALTH INC | Yes (1) | |
| HNE OF CONNECTICUT INC | ||||||||||
| MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | 465190134 | HMO/INSURANCE | CT | 501(C)(4) | HEALTH NEW ENGLAND INC | Yes (1) | |
| VISITING NURSE ASSN AND HOSPICE OF WESTERN NEW ENGLAND INC | ||||||||||
| 30 CAPITAL DRIVE SUITE A | WEST SPRINGFIELD | MA | 01089 | 042105803 | HOMEHEALTH AND HOSPICE CARE | MA | 501(C)(3) | 10 | BAYSTATE HEALTH INC | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AMSURG BMC LLC | ||||||||||||||
| 1A BURTON HILLS BOULEVARD | NASHVILLE | TN | 37125 | 843258572 | MEDICAL SERVICES | TN | N/A | 0 | 0 | |||||
| BAYSTATE HEALTH URGENT CARE LLC | ||||||||||||||
| 700 CONGRESS STREET SUITE 204 | QUINCY | MA | 02169 | 384059312 | URGENT HEALTHCARE FACILITY | MA | 0 | 0 | BAYSTATE HEALTH INC | RELATED | -$576,502 | $707,913 | 0.61460 | |
| BAYSTATE NEW ENGLAND ORTHOPEDIC SURGEONS ALLIANCE LLC | ||||||||||||||
| 9131 ANSON WAY SUITE 304 | RALEIGH | NC | 27615 | 881824108 | MEDICAL SERVICES | NC | N/A | 0 | 0 | |||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BAYSTATE HEALTH INSURANCE COMPANY LTD | |||||||||||||||||
| NORTH CHURCH ST | GEORGETOWN | CJ | 980421413 | OFFSHORE CAPTIVE INSURANCE | CJ | BAYSTATE HEALTH INC | C | $41,808,531 | $151,005,878 | 1.00000 | Yes (1) | ||||||
| HNE ADVISORY SERVICES INC | |||||||||||||||||
| 043012347 | ADMINISTRATIVE SERVICES | C | Yes (1) | MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | MA | N/A | ||||||||
| HNE HOLDING CORPORATION | |||||||||||||||||
| 464620480 | HOLDING SHARES IN SUBSIDIARY CORPORATIONS | C | Yes (1) | MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | MA | N/A | ||||||||
| HNE INSURANCE COMPANY INC | |||||||||||||||||
| 454462433 | HEALTH INS SVCS FOR MASS MEDICARE SUPPLEMENT MEMBERS | C | Yes (1) | MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | MA | N/A | ||||||||
| HNE INSURANCE SERVICES INC | |||||||||||||||||
| 043183019 | ANCILLARY INSURANCE | C | Yes (1) | MONARCH PLACE SUITE 1500 | SPRINGFIELD | MA | 011441500 | MA | N/A | ||||||||
| INGRAHAM CORPORATION | |||||||||||||||||
| 043016257 | HEALTH CARE AND OTHER BUSINESS ACTIVITIES | BAYSTATE HEALTH INC | C | $719,202 | $4,583,312 | 1.00000 | Yes (1) | 759 CHESTNUT STREET | SPRINGFIELD | MA | 01199 | MA | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (11 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BAYSTATE MEDICAL CENTER INC | ||
| C | $7,797,644 | FMV |
| BAYSTATE MEDICAL CENTER INC | ||
| K | $300,972 | FMV |
| BAYSTATE MEDICAL CENTER INC | ||
| L | $2,320,987 | FMV |
| BAYSTATE MEDICAL CENTER INC | ||
| M | $355,119 | FMV |
| BAYSTATE MEDICAL CENTER INC | ||
| S | $75,000,000 | FMV |
| BAYSTATE FRANKLIN MEDICAL CENTER | ||
| M | $203,034 | FMV |
| BAYSTATE ADMINISTRATIVE SERVICES INC | ||
| M | $1,226,069 | FMV |
| BAYSTATE HEALTH FOUNDATION INC | ||
| B | $67,000 | FMV |
| BAYSTATE HEALTH FOUNDATION INC | ||
| S | $1,317,898 | FMV |
| BAYSTATE HEALTH INSURANCE COMPANY LTD | ||
| R | $3,836,239 | FMV |
| HEALTH NEW ENGLAND INC | ||
| L | $1,243,100 | FMV |
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