2016-08-11T15:14:59-05:00 2015-09-30 861065772 Deloitte Tax LLP Two Jericho Plaza Jericho NY 11753 990 2014-10-01 042888373 Baystate Medical Practices Inc BAYS 4137940000 759 Chestnut Street Springfield MA 01199 Dennis W Chalke SVP Finance, CFO & Treasurer 4137943290 2016-08-11 1 Christine Kawecki P00743140 5169187000 2014 2016-12-15 16:53:06Z Dennis W Chalke 759 Chestnut Street Springfield MA 01199 266313985 0 X baystatehealth.org X 1985 MA The mission of the organization is to improve the health of the people in our communities every day, with quality and compassion. Baystate Medical Practice's vision states it will be the multi-specialty group practice of choice, known for exceptional service, quality, value, and academic leadership. 22 0 1718 1 587238 -134994 0 0 236558945 251175998 14390 37715 0 15100272 236573335 266313985 0 0 0 0 216928371 238219039 0 0 0 46140594 48947745 263068965 287166784 -26495630 -20852799 41248222 48284355 87481931 99840670 -46233709 -51556315 X To deliver excellent patient care, provide innovative medical education and pursue meaningful research. 0 0 273369883 265689032 Baystate Medical Practices, Inc. provides physician services, medical education and research programs to people in the community within its geographic location. BMP's policy is to provide care to any patient in need of medical care, regardless of the patient's ability to pay for such care. Dependent upon the patient's financial capability to pay, BMP may provide such care free of charge or at amounts below its normal charges. Because BMP does not pursue collection of amounts determined to qualify as charity care, they are not reported as revenue. In addition to the charity care provided to patients, BMP's physicians participate in many and varied ongoing community outreach initiatives in the areas of education, employment, safety and health. For example, the BMP physicians in the Department of Pediatrics, in collaboration with the Springfield School Department, staff six school-based clinics that enhance school health education programs, provide professional development courses for teachers and administrators and establish a school-to-work program.BMP has also taken a leadership role in strengthening the health of disadvantaged citizens in surrounding communities including specific focus on AIDS and HIV and by providing physician staffing for three community-based health centers through Baystate Medical Center.Part VI, Section A, Line 1b:Baystate Medical Practices, Inc. (BMP) is part of an integrated delivery system including not for profit community hospitals, which have community boards. BMP is a physician organization, which supports Baystate Health and its affiliates and is comprised primarily of BMP employees. This board structure has not changed significantly since the organization applied for exempt status. 273369883 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 150 0 1 1718 1 1 1 0 0 0 0 0 0 0 0 0 X 22 0 1 1 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MA X Peter Lyons Baystate Health Inc 4137940000 759 Chestnut Street Springfield MA 01199 X John Schrieber MD Chair/President 40.00 10.00 X X 670948 0 125355 Benjamin Liptzin MD Vice Chair 10/1/14-1/25/15/Chair Psychiatry 40.00 10.00 X X 490743 0 61196 Dennis W Chalke Treasurer 1.00 49.00 X X 929051 0 79645 M Shafeeq Ahmed MD Director 2/4-9/30/15/CMO Eastern Region 1.00 49.00 X 436028 0 142994 Andrew Artenstein MD Director 2/4-9/30/15/ Chair 49.00 1.00 X 610826 0 59489 Evan Benjamin MD Director / SVP Quality Patient Popluation 1.00 49.00 X 786152 0 69644 Charlotte Boney MD Director 2/4-9/30/15/ Chair-Pediatrics 49.00 1.00 X 3940 0 0 Elizabeth Boyle MD Director/ VP Pimary Care 49.00 1.00 X 282865 0 52548 Susan DeJoy CNM Director 2/4-9/30/15/ Chief Midwifery 49.00 1.00 X 156712 0 58281 Wayne Duke MD Director 10/1/14-2/4/15/ Vice Chair Pathology 49.00 1.00 X 391431 0 52931 Edward Feldman MD Director 2/4-9/30/15/ VP Neuroscience 49.00 1.00 X 369119 0 51478 Richard Friedberg MD Director 2/4-9/30/15/ Chair Pathology 49.00 1.00 X 553351 0 61812 Daniel Grow MD Director 2/4-9/30/15/ Chair OB/GYN 49.00 1.00 X 676584 0 67617 Oz Harmanli MD Director 10/1/14-2/4/15/ Chief Urogynecology 49.00 1.00 X 365734 0 49687 Thomas Higgins MD Director/ Vice Chair Clinical Affairs 49.00 1.00 X 428886 0 72541 Kevin Hinchey MD Director/ Chief Academic Officer 49.00 1.00 X 495191 0 78223 M Dale Janes Director 10/1/14-12/31/14 1.00 X 0 0 0 Mark A Keroack MD Director/ President & CEO, BH 1.00 49.00 X 980230 0 203356 Aaron Kugelmass MD Director / VP Chief Cardiology 49.00 1.00 X 703366 0 35649 Wilson Mertens MD Director 2/4-9/30/15/ VP Cancer Services 49.00 1.00 X 452098 0 58855 Dennis Oh MD Director 2/4-9/30/15/ Neurosurgeon 49.00 1.00 X 745936 0 31734 Michael Picchioni MD Director 10/1/14-2/4/15/ Internist 49.00 1.00 X 228798 0 42663 Sara Rourke MD Director/ Med. Director BFMC 49.00 1.00 X 254344 0 18351 Barry Sarvet MD Director 2/4-9/30/15/ Vice Chair Psychiatry 49.00 1.00 X 339281 0 50917 Joseph Schmidt MD Director/ Vice Chair Emergency 49.00 1.00 X 358227 0 52769 Scott Siege MD Director/ Med. Director BMLH 49.00 1.00 X 244308 0 30486 Kelly Tyler MD Director 10/1/14-2/4/15/ Chief Colorectal Surgery 49.00 1.00 X 383901 0 21857 Richard Wait MD Director 10/1/14-4/30/15/ Chair Surgery 49.00 1.00 X 879683 0 111592 Jackson Williams MD Director / Chief Pedi HMP 49.00 1.00 X 212182 0 30554 Kristin R Delaney Clerk 1.00 49.00 X 107000 0 29470 Gerda Maissel MD CMO Northern Region 30.00 20.00 X 397292 0 60397 Douglas D Muehlberg COO Baystate Medical Practices 50.00 0.00 X 327622 0 123356 Sherry Taylor MD Chief Division Of Neurosurgery 50.00 0.00 X 756290 0 31582 Thomas Kaye MD Chief Division Of Neurosurgery 50.00 0.00 X 750059 0 44234 Kevin P Moriarty MD Chief Pediatric Surgery 50.00 0.00 X 594308 0 43650 David Refermat MD Chief Plastic Surgery 50.00 0.00 X 580345 0 31217 Neal Hadro MD Chief, Vascular Surgery 50.00 0.00 X 561476 0 32756 Mark R Tolosky Former Director/ President Emeritus, BH 1.00 24.00 X 1089033 0 234000 Gordon Josephson MD Former Chair/President 20.00 0.00 X 253355 0 36515 18846695 0 2439401 576 1 1 1 Baystate Administrative Services Inc 759 Chestnut Street Springfield MA 01199 Management services 5129256 Baystate Medical Center Inc 759 Chestnut Street Springfield MA 01199 MD scheduling service 4027750 Five Star Building Corp 123 Union St Ste 200 Easthampton MA 020271419 Construction services 815775 Radiology & Imaging Inc 1350 Main St 10th Floor Springfield MA 011031628 MD services 593600 Hayes Locums LLC 6700 North Andrews Ave Ste 6 Fort Lauderdale FL 33309 MD services 590252 35 Physician Practice Fees 621110 153655945 153655945 Hospital reimb programs 621110 68956572 68956572 Funding for strategic growth proj 621110 6100254 6100254 MD performance incentives 621110 4297647 4297647 3rd party contract reimb 621110 3950062 3950062 14215518 13628280 587238 251175998 37715 37715 Pension curtailment 621110 15100272 15100272 15100272 266313985 265689032 587238 37715 12841772 12841772 193971269 190006786 3964483 10605390 10379276 226114 10318605 10110004 208601 10482003 10279522 202481 5525513 5525513 393638 393638 52337 52337 8730492 7653604 1076888 27920 26524 1396 2472292 2223256 249036 182169 59671 122498 7050401 6697881 352520 241668 241668 126991 120641 6350 6145 6145 1609019 1528568 80451 10772601 10115244 657357 Purchased Svcs Clerical 4096346 4096346 Medical Supplies 3913882 3913882 Prof'l Exp Acct 2159271 2159271 Dues & Memberships 661577 661577 925483 915967 9516 287166784 273369883 13796901 0 1986545 10113351 17521889 15930303 1992715 1211605 29861140 18082704 9980639 11778436 9766434 9250660 41248222 48284355 34761893 39759244 280208 184583 52439830 59896843 87481931 99840670 X -46233709 -51556315 -46233709 -51556315 41248222 48284355 X -20852799 15530193 X X 0 1 X 1 0 X 206929699 219827643 218759374 235830282 250588760 1131935758 206929699 219827643 218759374 235830282 250588760 1131935758 0 0 0 1131935758 3831 3428 3934 14390 37715 63298 3831 3428 3934 14390 37715 63298 206933530 219831071 218763308 235844672 250626475 1131999056 0.99990 0.99690 0.00010 X 1103927 491384 612543 9058643 2036191 7022452 19213143 15555129 3658014 485427 485427 11778436 Due from Affiliated Companies 3740985 Accounts Receivable, Other 5509675 9250660 Due to Affiliated Companies 26180852 Insurance IBNR Loss Reserves 10320684 Accrued Pension Cost 22768197 Line of credit, affiliate 627110 59896843 0 1 0 0 0 0 0 0 0 John Schrieber MD Chair/President 437597 0 153167 0 80184 0 106094 0 19261 0 796303 0 0 0 Benjamin Liptzin MD Vice Chair 10/1/14-1/25/15/Chair Psy 360031 0 64726 0 65986 0 42200 0 18996 0 551939 0 0 0 Dennis W Chalke Treasurer 432876 0 264360 0 231815 0 55591 0 24054 0 1008696 0 0 0 M Shafeeq Ahmed MD Director 2/4-9/30/15/CMO Eastern Reg 338170 0 69601 0 28257 0 129515 0 13479 0 579022 0 0 0 Andrew Artenstein MD Director 2/4-9/30/15/ Chair 457059 0 99719 0 54048 0 37803 0 21686 0 670315 0 0 0 Evan Benjamin MD Director / SVP Quality Patient Poplu 415370 0 224100 0 146682 0 44225 0 25419 0 855796 0 0 0 Elizabeth Boyle MD Director/ VP Pimary Care 232316 0 47409 0 3140 0 28334 0 24214 0 335413 0 0 0 Susan DeJoy CNM Director 2/4-9/30/15/ Chief Midwifer 146194 0 8524 0 1994 0 47647 0 10634 0 214993 0 0 0 Wayne Duke MD Director 10/1/14-2/4/15/ Vice Chair 324716 0 50740 0 15975 0 34763 0 18168 0 444362 0 0 0 Edward Feldman MD Director 2/4-9/30/15/ VP Neuroscienc 317071 0 48750 0 3298 0 21450 0 30028 0 420597 0 0 0 Richard Friedberg MD Director 2/4-9/30/15/ Chair Patholog 397015 0 103601 0 52735 0 34476 0 27336 0 615163 0 0 0 Daniel Grow MD Director 2/4-9/30/15/ Chair OB/GYN 497846 0 96758 0 81980 0 44576 0 23041 0 744201 0 0 0 Oz Harmanli MD Director 10/1/14-2/4/15/ Chief Urogy 286601 0 65791 0 13342 0 32133 0 17554 0 415421 0 0 0 Thomas Higgins MD Director/ Vice Chair Clinical Affair 348649 0 39066 0 41171 0 58193 0 14348 0 501427 0 0 0 Kevin Hinchey MD Director/ Chief Academic Officer 340437 0 108787 0 45967 0 50597 0 27626 0 573414 0 0 0 Mark A Keroack MD Director/ President & CEO, BH 658452 0 301313 0 20465 0 185350 0 18006 0 1183586 0 0 0 Aaron Kugelmass MD Director / VP Chief Cardiology 545359 0 122069 0 35938 0 16900 0 18749 0 739015 0 0 0 Wilson Mertens MD Director 2/4-9/30/15/ VP Cancer Serv 367848 0 48919 0 35331 0 41880 0 16975 0 510953 0 0 0 Dennis Oh MD Director 2/4-9/30/15/ Neurosurgeon 601989 0 110888 0 33059 0 16900 0 14834 0 777670 0 0 0 Michael Picchioni MD Director 10/1/14-2/4/15/ Internist 201817 0 26225 0 756 0 30049 0 12614 0 271461 0 0 0 Sara Rourke MD Director/ Med. Director BFMC 209563 0 43703 0 1078 0 0 0 18351 0 272695 0 0 0 Barry Sarvet MD Director 2/4-9/30/15/ Vice Chair Psy 282119 0 44226 0 12936 0 35103 0 15814 0 390198 0 0 0 Joseph Schmidt MD Director/ Vice Chair Emergency 307934 0 37272 0 13021 0 35324 0 17445 0 410996 0 0 0 Scott Siege MD Director/ Med. Director BMLH 207150 0 36458 0 700 0 16148 0 14338 0 274794 0 0 0 Kelly Tyler MD Director 10/1/14-2/4/15/ Chief Color 333917 0 46737 0 3247 0 6332 0 15525 0 405758 0 0 0 Richard Wait MD Director 10/1/14-4/30/15/ Chair Surg 614360 0 186902 0 78421 0 89600 0 21992 0 991275 0 0 0 Jackson Williams MD Director / Chief Pedi HMP 178594 0 33187 0 401 0 20662 0 9892 0 242736 0 0 0 Gerda Maissel MD CMO Northern Region 288666 0 64151 0 44475 0 44422 0 15975 0 457689 0 0 0 Douglas D Muehlberg COO Baystate Medical Practices 255301 0 53468 0 18853 0 106046 0 17310 0 450978 0 0 0 Sherry Taylor MD Chief Division Of Neurosurgery 554803 0 0 0 201487 0 20800 0 10782 0 787872 0 0 0 Thomas Kaye MD Chief Division Of Neurosurgery 571486 0 77492 0 101081 0 20800 0 23434 0 794293 0 24121 0 Kevin P Moriarty MD Chief Pediatric Surgery 467406 0 92796 0 34106 0 27300 0 16350 0 637958 0 0 0 David Refermat MD Chief Plastic Surgery 492934 0 64895 0 22516 0 13000 0 18217 0 611562 0 0 0 Neal Hadro MD Chief, Vascular Surgery 428461 0 91287 0 41728 0 16900 0 15856 0 594232 0 0 0 Mark R Tolosky Former Director/ President Emeritus, 571202 0 306472 0 211359 0 202614 0 31386 0 1323033 0 0 0 Gordon Josephson MD Former Chair/President 164205 0 45220 0 43930 0 16963 0 19552 0 289870 0 0 0 Part I, Line 3 The compensation of President is reviewed and determined annually by the compensation committee of Baystate Health, Inc. (the parent organization of the health care system to which the filing organization belongs). This committee consists entirely of individuals serving on the board of Baystate Health, Inc. The individuals responsible for deliberating the compensation arrangement for the President 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 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. and all such deliberations and decisions are documented contemporaneously. Part I, Line 4b Mohammed Shafeeq Ahmed, MD - Supplemental Retirement of $15,843 is included in column E. This amount was earned and paid in 2014. Andrew Artenstein, MD - Supplemental Retirement of $20,903 is included in column E. This amount was earned in 2014. Evan B. Benjamin, MD - Supplemental Retirement of $130,220 is included in column E. This amount was earned and paid in 2014. Dennis W. Chalke - Supplemental Retirement of $146,489 is included in column E. This amount was earned and paid in 2014. Wayne Duke, MD - Supplemental Retirement of $12,807 is included in column E. This amount was earned and paid in 2014. Edward Feldmann, MD - Supplemental Retirement of $4,550 is included in column E. This amount was earned in 2014. Richard C. Friedberg, MD - Supplemental Retirement of $30,473 is included in column E. This amount was earned and paid in 2014. Daniel R. Grow, MD - Supplemental Retirement of $37,524 is included in column E. This amount was earned and paid in 2014. Neal Hadro, MD - Supplemental Retirement of $39,240 is included in column E. $26,232 was earned in prior years and $13,895 was earned and paid in 2014. Oz Harmanli, MD - Supplemental Retirement of $11,506 is included in column E. This amount was earned and paid in 2014. Thomas Higgins, MD - Supplemental Retirement of $22,722 is included in column E. This amount was earned and paid in 2014. Kevin Hinchey, MD - Supplemental Retirement of $28,132 is included in column E. This amount was earned and paid in 2014. Gordon Josephson, MD - Supplemental Retirement of $39,876 is included in column E. This amount was earned and paid in 2014. Thomas Kaye, MD- Supplemental Retirement of $92,734.34 is included in column E. This amount consists of $22,373 earned in 2014 and $70,361 non-vested amounts that were earned in the previous 4 years. $24,121 was previously reported as deferred compensation on TY2011 and TY2012 Form 990, and now included again in accordance with reporting requirements. Mark A. Keroack, MD - Supplemental Retirement of $164,550 is included in column E. This amount was earned in 2014. Aaron Kugelmass, MD- Supplemental Retirement of $33,022 is included in column E. This amount was earned and paid in 2014. Benjamin Liptzin, MD - Supplemental Retirement of $40,918 is included in column E. This amount was earned and paid in 2014. Gerda Maissel, MD - Supplemental Retirement of $16,549 is included in column E. This amount was earned and paid in 2014. Kevin P. Moriarty, MD - Supplemental Retirement of $31,163 is included in column E. This amount was earned and paid in 2014. Dennis Oh, MD - Supplemental Retirement of $31,353 is included in column E. This amount was earned and paid in 2014. David Refermat, MD - Supplemental Retirement of $21,129 is included in column E. This amount was earned and paid in 2014. Barry Sarvet, MD - Supplemental Retirement of $9,103 is included in column E. This amount was earned and paid in 2014. Joseph Schmidt, MD - Supplemental Retirement of $9,720 is included in column E. This amount was earned and paid in 2014. Sherry Taylor, MD - Supplemental Retirement of $32,294 is included in column E. This amount was earned and paid in 2014. Mark R. Tolosky - Supplemental Retirement of $150,900 is included in column E. This amount was earned and paid in 2014. Kelly Tyler, MD - Supplemental Retirement of $2,563 is included in column E. This amount was earned and paid in 2014. Richard B. Wait, MD - Supplemental Retirement of $78,191 is included in column E. This amount was earned and paid in 2014. Form 990, Part VI, Section A, line 2 M. Shafeeq Ahmed, Andrew Artenstein, MD, Evan B. Benjamin MD, Charlotte Boney, Elizabeth Boyle, MD, MD, Dennis W. Chalke, Susan DeJoy, MD, Kristin R. Delaney, Wayne Duke, MD, Edward Feldman, MD, Richard Friedberg, Daniel Grow, MD, Oz Harmanli, MD, Thomas Higgins, MD, Kevin Hinchey, MD, M Dale Janes, Gordon Josephson, MD, Mark A. Keroack, MD, Aaron Kugelmass, MD, Benjamin Liptzin, MD, Gerda Maissel, MD, Wilson Mertens, MD, Doug D Muelberg, Dennis Oh, MD, Michael Picchioni, MD, Sara Rourke, MD, Barry Sarvet, MD, Joseph Schmidt, MD, John Schreiber, MD, Scott Siege, MD, Mark R. Tolosky, Kelly Tyler, MD, Richard B. Wait, MD, PhD, Jackson Williams, MD are also officers or trustees of Baystate Health, Inc. & its affiliated entities. Form 990, Part VI, Section A, line 3 Baystate Medical Practices, 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 The organization amended its bylaws to make technical edits to language regarding its corporate purposes (identifying an additional hospital in the health system of which it is a part), to increase the number of directors serving on its board by two, and to revise the nomination process for its elected directors. Form 990, Part VI, Section A, line 6 The members of the filing organization are physicians, all of whom who have medical staff appointments at a Baystate Health, Inc. (BH) hospital affiliate, provide at least 1,000 hours of professional service annually on behalf of the filing organization, and are parties to a membership agreement with the filing organization approved by the Board of Directors. Form 990, Part VI, Section A, line 7a The Board of Directors consists of 22 Directors, six of whom were either appointed by BH or serve ex officio based on positions they hold with BH, and 16 of whom are at large directors elected by the members of the filing organization. Form 990, Part VI, Section A, line 7b The bylaws of the filing organization provide that the following matters approved by the Board of Directors are also subject to the approval of BH: (1) the filing organization's annual budget, (2) the form and content of agreements with members and other employees of the filing organization for their compensation and benefits, (3) policies regarding personal time, sick time, leaves of absence, hours of work, and number of working days, (4) the establishment of reserves to meet any unusual expense, loss, or anticipated year-end expense or a discretionary fund to support the filing organization's educational and research programs, (5) any pledge of the filing organization's credit, the borrowing of any money, or the execution of any promissory note by the filing organization, (6) amendments to the bylaws of the filing organization, with the exception of certain technical amendments. Form 990, Part VI, Section B, line 11 Prior to the filing of this return appropriate parts of this Form 990 were reviewed by representatives from the Tax, Finance, and Human Resources Departments of Baystate Health, Inc. (the parent organization of the health care system to which the filing organization belongs), some of whom are officers or trustees of the filing organization and by outside legal counsel. The entire return was reviewed by a tax expert from an outside accounting firm. In addition, this return was provided to and reviewed by the Audit and Compliance Committee of Baystate Health, Inc. This committee also reviews the audited financial statements for the health system. This return was also provided prior to filing to the Baystate Health, Inc. Board of Trustees. Form 990, Part VI, Section B, line 12c Baystate Health, Inc. (BH) has a comprehensive conflict of interest policy which has been adopted by the filing organization. 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 BH Chief Compliance Officer, the BH Chief Executive Officer, the Chair of the BH Board of Trustees, and the Chair of the Audit & Compliance Committee of BH. A summary of the conflict of interest disclosures is provided to the Baystate Health Board of Trustees and the Tax Department and reviewed by outside counsel. 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 is reviewed and determined annually by the compensation committee of Baystate Health, Inc. (the parent organization of the health care system to which the filing organization belongs). This committee consists entirely of individuals serving on the board of Baystate Health, Inc. The individuals responsible for deliberating the compensation arrangement for the President 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 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 and key employees is administered under the Executive Compensation Philosophy Statement or the Baystate Health Board approved budget and wage program for each fiscal year. Line 15a has been answered No because the President is paid by Baystate Administrative Services, Inc., an affiliate and related organization of the filing organization. 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 VII, Section A, Line 5 Certain officers or trustees of the filing organization are paid by an entity,Baystate Administrative Services, Inc. (BAS) EIN 22-2747685, who is part of the health care system to which the filing organization belongs but one that does not meet the technical requirements as a "Related Organization" per Schedule R. Compensation from BAS 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 XI, line 9: Current year acquisitions from other entities 2,455,495. Transfer to/from affiliate, net 38,631,000. Minimum pension liability adjustment -24,442,725. Workforce reduction -1,113,575. rounding -2. 990 Part XII, line 2c The process has not changed from the prior year.