CHMC CARDIOVASCULAR SURGICAL FOUNDATION INCORPORATED: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHMC CARDIOVASCULAR SURGICAL FOUNDATION INCORPORATED (EIN 04-2764370)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-08-14
- IRS object ID
- 201512269349303181
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-14T14:11:59-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 STATE STREET FLOOR 38 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042764370 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHMC CARDIOVASCULAR SURGICAL FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHMC | BusinessNameControlTxt |
| Phone | 6173557008 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 LONGWOOD AVENUE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PEDRO J DEL NIDO | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6173557008 | PhoneNum |
| Signature | 2015-08-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARRY CHAIT | PreparerPersonNm |
| PTIN | P01452996 | PTIN |
| Phone | 6178075000 | PhoneNum |
| Preparation | 2015-08-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PEDRO J DEL NIDO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 LONGWOOD AVENUE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,072,249 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATION PROVIDES CARDIOVASCULAR SERVICES, MEDICAL RESEARCH, AND EDUCATIONAL SERVICES TO THE CHILDREN'S HOSPITAL IN BOSTON. THE FOUNDATION ALSO PROVIDES CARE FOR PATIENTS LOCATED IN MASSACHUSETTS REGARDLESS OF THEIR ABILITY TO PAY, AS WELL AS PROVIDING AND SUBSIDIZING HOSPITAL AND COMMUNITY BASED SERVICES THAT ARE EITHER UNAVAILABLE OR LIMITED ELSEWHERE IN THE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,943,451 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,829,808 | CYProgramServiceRevenueAmt |
| PY Investment Income | $268,565 | PYInvestmentIncomeAmt |
| CY Investment Income | $186,868 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$14,937 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $12,197,079 | PYTotalRevenueAmt |
| CY Total Revenue | $13,016,676 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $911,170 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $809,899 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,332,996 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,817,238 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,799,389 | PYOtherExpensesAmt |
| CY Other Expenses | $2,096,825 | CYOtherExpensesAmt |
| PY Total Expenses | $16,043,555 | PYTotalExpensesAmt |
| CY Total Expenses | $12,723,962 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,846,476 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $292,714 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,822,173 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,664,887 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,735,281 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,238,398 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,086,892 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,426,489 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE FOUNDATION PROVIDES CARDIOVASCULAR SERVICES PRIMARILY TO PATIENTS AT THE CHILDREN'S HOSPITAL IN BOSTON AND OTHER HEALTH CARE PROVIDERS AT SATELLITE LOCATIONS. THE FOUNDATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES. THE FOUNDATION ALSO PROVIDES CARE FOR PATIENTS LOCATED IN MASSACHUSETTS IN NEED OF CARDIOVASCULAR SERVICES, REGARDLESS OF THEIR ABILITY TO PAY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,858,953 | ExpenseAmt |
| Grant | $809,899 | GrantAmt |
| Revenue | $11,902,314 | RevenueAmt |
| Desc | THE FOUNDATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES. THE FOUNDATION PROVIDES CARDIOVASCULAR SERVICES PRIMARILY TO PATIENTS AT CHILDREN'S HOSPITAL IN BOSTON AND OTHER HEALTH CARE PROVIDERS AT SATELLITE LOCATIONS. THE FOUNDATION MAY CHARGE FOR PATIENT CARE, OTHER MEDICAL SERVICES, AND RELATED PRODUCTS, PROVIDED THAT ANY NET INCOME IS USED EXCLUSIVELY FOR THE CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES FOR WHICH THE FOUNDATION WAS CREATED. THE FOUNDATION ALSO PROVIDES CARE FOR PATIENTS LOCATED IN MASSACHUSETTS IN NEED OF CARDIOVASCULAR SERVICES REGARDLESS OF THEIR ABILITY TO PAY, AS WELL AS PROVIDING AND SUBSIDIZING HOSPITAL AND COMMUNITY BASED SERVICES THAT ARE LIMITED IN THE COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $824,917 | ExpenseAmt |
| Revenue | $927,494 | RevenueAmt |
| Desc | THE FOUNDATION RECEIVES INCOME FROM CHILDREN'S HOSPITAL IN BOSTON FOR PROVIDING ADMINISTRATION, SUPERVISION, AND TEACHING SERVICES. THE PHYSICIANS EMPLOYED BY THE FOUNDATION PERFORM MEDICAL RESEARCH ACTIVITIES AND HAVE PIONEERED MANY OF THE DEVELOPMENTS IN THE FIELD, AS WELL AS LECTURE AND PUBLISH RELATED EDUCATIONAL ARTICLES. ALL OF THESE ACTIVITIES PLAY A CRITICAL ROLE IN THE TREATMENT AND RECOVERY OF PATIENTS AT THE HOSPITAL AND MAKE POSSIBLE CARDIOVASCULAR ADVANCES FOR WHICH THE HOSPITAL IS RENOWNED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,683,870 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 | PEDRO J DEL NIDO MD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6173558290 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 LONGWOOD AVENUE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Institutional TrusteeInstitutionalTrusteeInd |
|---|---|---|---|---|---|---|---|
| PEDRO DEL NIDO MD | |||||||
| PRESIDENT/DIRECTOR | 60.00 | Yes (X) | Yes (X) | $1,163,899 | $0 | $286,019 | |
| JOHN E MAYER JR MD | |||||||
| SECRETARY/TREASURER/DIRECT | 60.00 | Yes (X) | Yes (X) | $2,012,858 | $0 | $86,966 | |
| FRANK A PIGULA MD | |||||||
| DIRECTOR | 60.00 | Yes (X) | $790,691 | $0 | $201,712 | ||
| SITARAM M EMANI | |||||||
| DIRECTOR | 60.00 | Yes (X) | $721,654 | $0 | $118,358 | ||
| CHRISTOPHER J BAIRD MD | |||||||
| PHYSICIAN | 60.00 | Yes (X) | $539,198 | $0 | $121,002 | ||
| FRANCIS FLYNN THOMPSON MD | |||||||
| PHYSICIAN | 60.00 | Yes (X) | $603,921 | $0 | $108,008 | ||
| PHYSICIANS' ORG AT CHILDREN'S INC | |||||||
| INDEPENDENT BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,832,221 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $922,065 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HART ASSOCIATES | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 ALLIED DRIVE SUITE 312 | AddressLine1 |
| City | DEDHAM | City |
| State | MA | State |
| ZIP Code | 02026 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MEDICAL BILLING SERVICE | ServicesDesc |
| Compensation | $278,040 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATIENT SERVICE REVENUE | 621300 | $11,902,314 | $11,902,314 |
| EDUCATION AND RESEARCH | 611710 | $927,494 | $927,494 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,829,808 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $242,441 | TotalRevenueColumnAmt |
| Exclusion | $242,441 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $55,573 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$55,573 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$55,573 | TotalRevenueColumnAmt |
| Exclusion | -$55,573 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,016,676 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,829,808 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $186,868 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $809,899 | TotalAmt |
| Program Services | $809,899 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,869,113 | TotalAmt |
| Program Services | $4,869,113 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,354,034 | TotalAmt |
| Program Services | $2,354,034 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,429,781 | TotalAmt |
| Program Services | $1,429,781 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $997,446 | TotalAmt |
| Program Services | $997,446 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,864 | TotalAmt |
| Program Services | $166,864 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,481 | TotalAmt |
| Management And General | $37,481 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,483 | TotalAmt |
| Management And General | $61,483 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,309 | TotalAmt |
| Management And General | $119,309 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,103 | TotalAmt |
| Management And General | $283,103 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580 | TotalAmt |
| Management And General | $580 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,632 | TotalAmt |
| Program Services | $70,475 | ProgramServicesAmt |
| Management And General | $74,157 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,123 | TotalAmt |
| Program Services | $98,740 | ProgramServicesAmt |
| Management And General | $8,383 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,454 | TotalAmt |
| Program Services | $81,454 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,145 | TotalAmt |
| Management And General | $3,145 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,802 | TotalAmt |
| Program Services | $274,689 | ProgramServicesAmt |
| Management And General | $42,113 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| PO DUES | $375,275 | $375,275 | |
| BAD DEBT EXPENSE | $212,729 | $212,729 | |
| TUITION REIMBURSEMENT | $200,692 | $200,692 | |
| EXPENSE RECLASSIFICATIO | $77,827 | $77,827 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,190 | TotalAmt |
| Program Services | $40,127 | ProgramServicesAmt |
| Management And General | $35,063 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,723,962 | TotalAmt |
| Program Services | $11,683,870 | ProgramServicesAmt |
| Management And General | $1,040,092 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,575,106 | BOYAmt |
| EOY | $5,543,553 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,195,234 | BOYAmt |
| EOY | $2,195,852 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,259,446 | BOYAmt |
| EOY | $1,927,541 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,280,000 | BOYAmt |
| EOY | $3,380,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,443,432 | BOYAmt |
| EOY | $564,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $222,940 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $217,972 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,113 | BOYAmt |
| EOY | $4,968 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,486,444 | BOYAmt |
| EOY | $13,873,268 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,586,279 | BOYAmt |
| EOY | $3,807,522 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $988,119 | BOYAmt |
| EOY | $1,367,223 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,822,173 | BOYAmt |
| EOY | $32,664,887 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,814 | BOYAmt |
| EOY | $1,979,156 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
| EOY | $800,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,775,467 | BOYAmt |
| EOY | $9,459,242 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,735,281 | BOYAmt |
| EOY | $12,238,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,086,892 | BOYAmt |
| EOY | $18,453,489 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,973,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,086,892 | BOYAmt |
| EOY | $20,426,489 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,822,173 | BOYAmt |
| EOY | $32,664,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $292,714 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,235,028 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,811,855 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,401,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,636,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,106,889 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,943,451 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,829,808 | CurrentTaxYearAmt |
| Total | $51,918,126 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,401,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,636,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,106,889 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,943,451 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,829,808 | CurrentTaxYearAmt |
| Total | $51,918,126 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $51,918,126 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $198,824 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $183,096 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $142,399 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,441 | CurrentTaxYearAmt |
| Total | $843,015 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $198,824 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $183,096 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $142,399 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,441 | CurrentTaxYearAmt |
| Total | $843,015 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | -$8,203 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$14,938 | CurrentTaxYearMinus1YearAmt |
| Total | -$23,141 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,599,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,713,119 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,281,782 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,070,912 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,072,249 | CurrentTaxYearAmt |
| Total | $52,738,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98450 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98380 | PublicSupportPY509Pct |
| Investment Income CY | 0.01600 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01670 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, SECTIONS A AND B | FormAndLineReferenceDesc |
| Explanation | THE AMOUNTS SHOWN IN COLUMN (B) ARE FOR THE SHORT YEAR PERIOD OF THIS RETURN (JUNE 1, 2011 - SEPTEMBER 30, 2011). AMOUNTS SHOWN IN COLUMN (A) ARE FOR THE CALENDAR YEAR 2010 | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $1,973,000 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $1,973,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,128,433 | BeginningYearBalanceAmt |
| Other Expenditures | $1,128,433 | OtherExpendituresAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,385,551 | BeginningYearBalanceAmt |
| Other Expenditures | $257,118 | OtherExpendituresAmt |
| End Year Balance | $1,128,433 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,462,305 | BeginningYearBalanceAmt |
| Other Expenditures | $76,754 | OtherExpendituresAmt |
| End Year Balance | $1,385,551 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,574,553 | BeginningYearBalanceAmt |
| Other Expenditures | $112,248 | OtherExpendituresAmt |
| End Year Balance | $1,462,305 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $222,940 | OtherCostOrOtherBasisAmt |
| Depreciation | $217,972 | DepreciationAmt |
| Book Value | $4,968 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,968 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST IN THE PO FUND | Desc |
| Book Value | $3,807,522 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,807,522 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| PATIENT ADVANCES - FOREIGN | $854,655 |
| DEFERRED PENSION COST | $244,006 |
| IBNR MALPRACTICE TAIL LIABILITY | $404,595 |
| DEFERRED COMP LIABILITY | $354,956 |
| SEVERANCE BENEFIT PLAN - III | $7,601,030 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,459,242 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,260,201 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,235,028 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $221,243 | OtherRevenueAmt |
| Revenue Not Reported | $1,456,271 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,803,930 | RevenueSubtotalAmt |
| Other Revenues Not Included | $212,746 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $212,746 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,016,676 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,511,213 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,511,213 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $212,749 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $212,749 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,723,962 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ASSETS LIMITED TO USE REPRESENT INVESTMENTS HELD IN TRUST THAT ARE AVAILABLE TO PAY FOR FUTURE BENEFITS TO PARTICIPANTS OF THE DEFERRED COMPENSATION PLANS AND INVESTMENTS WHOSE USE HAS BEEN RESTRICTED BY DONORS TO A SPECIFIC TIME PERIOD OR PURPOSE. |
| PART X, LINE 2: | THE FOUNDATION IS A TAX-EXEMPT CORPORATION AS DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). TAX-EXEMPT ORGANIZATIONS COULD BE REQUIRED TO RECORD AN OBLIGATION FOR INCOME TAXES AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS INCLUDING UNRELATED BUSINESS INCOME OR TAX STATUS. THE FOUNDATION HAS EVALUATED THE POSITION TAKEN ON ITS FILED TAX RETURNS. THE FOUNDATION HAS CONCLUDED THAT NO UNCERTAIN INCOME TAX POSITIONS EXIST AT SEPTEMBER 30, 2014. THE FOUNDATION'S TAX YEARS FROM 2011 THROUGH 2014 ARE POTENTIALLY SUBJECT TO EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN PO POOLED INVESTMENT FUND 221,243. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE 212,729. ROUNDING 17. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE 212,729. ROUNDING 20. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILDREN'S HOSPITAL BOSTON | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 LONGWOOD AVENUE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02115 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 042774441 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $809,899 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MONITORING IS PROVIDED BY THE CHMC CARDIOVASCULAR SURGICAL FOUNDATION, INC. (THE "FOUNDATION") THROUGH OVERSIGHT OF THE TERMS AND CONDITIONS OF A WRITTEN GRANT AGREEMENT. MULTI-YEAR AGREEMENTS REQUIRE YEARLY PROGRESS AND FINANCIAL REPORTS FOR CONTINUATION OF FUNDING. DURING THE YEAR ENDED SEPTEMBER 30, 2014, THE FOUNDATION ONLY PROVIDED GRANT DONATIONS TO OTHER 501(C)(3) ORGANIZATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PEDRO DEL NIDO MD | ||||||||||||||
| PRESIDENT/DIRECTOR | $1,061,494 | $0 | $0 | $0 | $102,405 | $0 | $251,053 | $0 | $34,966 | $0 | $1,449,918 | $0 | $0 | $0 |
| JOHN E MAYER JR MD | ||||||||||||||
| SECRETARY/TREASURER/DIRECT | $748,850 | $0 | $0 | $0 | $1,264,008 | $0 | $52,000 | $0 | $34,966 | $0 | $2,099,824 | $0 | $0 | $0 |
| FRANK A PIGULA MD | ||||||||||||||
| DIRECTOR | $558,455 | $0 | $0 | $0 | $232,236 | $0 | $166,746 | $0 | $34,966 | $0 | $992,403 | $0 | $0 | $0 |
| SITARAM M EMANI | ||||||||||||||
| DIRECTOR | $513,100 | $0 | $0 | $0 | $208,554 | $0 | $83,392 | $0 | $34,966 | $0 | $840,012 | $0 | $0 | $0 |
| CHRISTOPHER J BAIRD MD | ||||||||||||||
| PHYSICIAN | $503,309 | $0 | $0 | $0 | $35,889 | $0 | $86,036 | $0 | $34,966 | $0 | $660,200 | $0 | $0 | $0 |
| FRANCIS FLYNN THOMPSON MD | ||||||||||||||
| PHYSICIAN | $493,275 | $0 | $0 | $0 | $110,646 | $0 | $73,042 | $0 | $34,966 | $0 | $711,929 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION HAS A DEFERRED COMPENSATION ARRANGEMENT UNDER A NONQUALIFIED DEFINED CONTRIBUTION PLAN TO PROVIDE SUPPLEMENTAL RETIREMENT BENEFITS TO CERTAIN EMPLOYEES. THE EMPLOYEES WHO PARTICIPATED WERE: PEDRO DEL NIDO, MD $17,000 JOHN MAYER, JR., MD $17,000 FRANK A. PIGULA, MD $17,000 FRANCIS FLYNN-THOMPSON, MD $17,000 SITARM EMANI $17,000 | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (8 entries)
| Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|
| SITARAM EMANI | ||||||
| HOUSING LOAN | Yes (X) | $89,590 | $0 | 0 | Yes (1) | Yes (1) |
| PEDRO DEL NIDO | ||||||
| RETENTION LOAN | Yes (X) | $2,000,000 | $1,600,000 | 0 | Yes (1) | Yes (1) |
| SITARAM EMANI | ||||||
| RETENTION LOAN | Yes (X) | $500,000 | $400,000 | 0 | Yes (1) | Yes (1) |
| FRANCIS FLYNN THOMPSON | ||||||
| RETENTION LOAN | Yes (X) | $500,000 | $400,000 | 0 | Yes (1) | Yes (1) |
| JOHN E MAYER JR | ||||||
| RETENTION LOAN | Yes (X) | $500,000 | $400,000 | 0 | Yes (1) | Yes (1) |
| FRANK A PIGULA | ||||||
| RETENTION LOAN | Yes (X) | $500,000 | $400,000 | 0 | Yes (1) | Yes (1) |
| ADITYA KAZA | ||||||
| HOUSING LOAN | Yes (X) | $100,000 | $100,000 | 0 | Yes (1) | Yes (1) |
| CHRISTOPHER BAIRD | ||||||
| HOUSING LOAN | Yes (X) | $100,000 | $80,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,380,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | A MAJORITY OF THE FOUNDATION'S BOARD MEMBERS ARE PHYSICIANS WHO ARE NOT INDEPENDENT FROM THE FOUNDATION. HOWEVER, THE FOUNDATION PARTICIPATES IN AN INTEGRATED DELIVERY SYSTEM WITH THE CHILDREN'S HOSPITAL OF BOSTON (THE HOSPITAL), WHICH DOES HAVE A COMMUNITY BOARD. THE FOUNDATION WAS ORGANIZED IN 1982. AT THAT TIME, THE BOARD WAS COMPOSED ENTIRELY OF PHYSICIANS, A BOARD STRUCTURE THAT WAS APPROVED BY THE INTERNAL REVENUE SERVICE. THE FOUNDATION HAS SINCE ADJUSTED THE BOARD STRUCTURE TO MAKE IT MORE RESPONSIVE TO THE HOSPITAL BY ADDING THE PHYSICIANS' ORGANIZATION (THE PO) AS A MEMBER. SEE SCHEDULE O, PART VI, QUESTION 3, 6, 7B AND 12 FOR MORE DETAILS ON THE PO'S RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL BOSTON (THE PO) IS A CLASS "C" MEMBER OF CHMC CARDIOVASCULAR SURGICAL FOUNDATION (THE FOUNDATION). THE PO IS RESPONSIBLE FOR ALL THIRD PARTY CONTRACTING FOR THE FOUNDATION. THE PO HAS THE POWER TO SELECT THE INDEPENDENT AUDITOR AND LEGAL COUNSEL OF THE FOUNDATION FROM AN APPROVED LIST OF FIRMS MUTUALLY AGREED TO BY THE PO AND THE FOUNDATION. THE PO ALSO HAS THE RIGHT TO REVIEW, BUT NOT TO APPROVE, THE ANNUAL OPERATING BUDGET AND ALL CAPITAL BUDGETS OF THE FOUNDATION. LASTLY, THE PO HAS THE RIGHT TO REVIEW FOR COMPLIANCE WITH APPLICABLE LAW, THE GENERAL TERMS OF AND ANY MODIFICATION TO PHYSICIAN COMPENSATION AND BENEFIT PLANS FOR ALL PHYSICIAN EMPLOYEES OF THE FOUNDATION. THE PO IS CONSIDERED THE COMPENSATION COMMITTEE OF THE FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CHMC CARDIOVASCULAR SURGICAL FOUNDATION HAS THREE CLASSES OF MEMBERS. THE CHIEF OF THE DEPARTMENT OF ORTHOPAEDIC SURGERY (FOUNDATION) OF THE CHILDREN'S HOSPITAL IN BOSTON IS A CLASS "A" MEMBER. EACH PERSON WHO IS A MEMBER OF THE FOUNDATION, OTHER THAN THE CHIEF OF THE FOUNDATION, MAY BECOME A CLASS "B" MEMBER OF THE FOUNDATION, UPON RECOMMENDATION BY THE CLASS "A" MEMBER AND APPROVAL OF THE CLASS "B" MEMBERS. THE PHYSICIANS' ORGANIZATION AT CHMC HOSPITAL BOSTON IS A CLASS "C" MEMBER OF CHILDREN'S CARDIOVASCULAR SURGICAL FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ACCORDING TO THE ARTICLES OF ORGANIZATION, THE CHIEF OF THE DEPARTMENT OF CARDIOVASCULAR SURGERY OF CHILDREN'S HOSPITAL IS THE CLASS "A" MEMBER OF CHMC CARDIOVASCULAR SURGICAL FOUNDATION, INC. (THE FOUNDATION). EACH PERSON WHO IS A MEMBER OF THE FOUNDATION, OTHER THAN THE CHIEF OF THE DEPARTMENT, IS A CLASS "B" MEMBER OF THE FOUNDATION. THE CLASS "A" AND CLASS "B" MEMBERS OF THE FOUNDATION ELECT THE BOARD OF DIRECTORS FROM NOMINEES PRESENTED BY THE EXECUTIVE COMMITTEE AT THEIR ANNUAL MEETING. EACH MEMBER IS ENTITLED TO ONE VOTE UPON ANY QUESTION AT ANY MEETING OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL BOSTON (THE PO) IS A CLASS "C" MEMBER OF CHILDREN'S HOSPITAL CARDIOVASCULAR SURGICAL FOUNDATION, INC. (THE FOUNDATION). THE PO IS RESPONSIBLE FOR ALL THIRD PARTY CONTRACTING FOR THE FOUNDATION. THE PO HAS THE POWER TO SELECT THE INDEPENDENT AUDITOR AND LEGAL COUNSEL OF THE FOUNDATION FROM AN APPROVED LIST OF FIRMS MUTUALLY AGREED TO BY THE PO AND THE FOUNDATION. THE PO ALSO HAS THE RIGHT TO REVIEW, BUT NOT TO APPROVE, THE ANNUAL OPERATING BUDGET AND ALL CAPITAL BUDGETS OF THE FOUNDATION. LASTLY, THE PO HAS THE RIGHT TO REVIEW FOR COMPLIANCE WITH APPLICABLE LAW, THE GENERAL TERMS OF AND ANY MODIFICATION TO PHYSICIAN COMPENSATION AND BENEFIT PLANS FOR ALL PHYSICIAN EMPLOYEES OF THE FOUNDATION. THE PO IS CONSIDERED THE COMPENSATION COMMITTEE OF THE FOUNDATION. AS A CLASS "C" MEMBER OF THE FOUNDATION, THE PO ATTENDS THE FOUNDATION'S ANNUAL MEETING AND HAS CERTAIN VOTING RIGHTS. THE PO AS A CLASS "C" MEMBER HAS ONE OF FOUR VOTES. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DETAILED REVIEW WILL BE CONDUCTED BY THE PRESIDENT OF THE FOUNDATION, PEDRO J. DEL NIDO, AND THE ADMINISTRATOR, JANET HORGAN. AN ELECTRONIC COPY WILL BE PROVIDED TO THE BOARD ALONG WITH A HARD COPY OF FORM 990 PRIOR TO FILING. THE DETAILED REVIEW WILL BE CONDUCTED BEFORE FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL BOSTON (THE PO) ADMINISTERS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE PROCESS TO ALL OF ITS MEMBER FOUNDATIONS, WHICH ASKS PHYSICIANS (OFFICERS, TOP MANAGEMENT, AND HIGHLY COMPENSATED EMPLOYEES) AND SELECTED FOUNDATION STAFF TO DISCLOSE POTENTIAL CONFLICTS. A DISCLOSURE STATEMENT WILL BE CIRCULATED ANNUALLY TO MEMBERS OF THE PO. THE PO AUDIT COMMITTEE SHALL DETERMINE THOSE INDIVIDUALS (INCLUDING MEDICAL STAFF MEMBERS) WHO SHALL BE REQUIRED TO COMPLETE THE DISCLOSURE STATEMENT. THE PO AUDIT COMMITTEE, AT ITS DISCRETION, MAY EITHER 1) REFER ANY OR ALL STATEMENTS TO THE BOARD OF DIRECTORS, 2) APPOINT AN AD HOC COMMITTEE TO REVIEW AND RESOLVE ANY CONFLICTS OF INTEREST ISSUES, OR 3) REVIEW AND RESOLVE ANY CONFLICTS OF INTEREST PERSONALLY OR THROUGH A DESIGNEE(S). ANY PERSON NOT RECEIVING A DISCLOSURE STATEMENT HAS AN AFFIRMATIVE OBLIGATION TO DISCLOSE TO THE PO PRESIDENT, PO GENERAL COUNSEL, OR HIS/HER SUPERVISOR WHENEVER HE/SHE BELIEVES HE/SHE HAS OR MAY HAVE A CONFLICT OF INTEREST. SIMILARLY, EACH PERSON COMPLETING A DISCLOSURE STATEMENT HAS AN AFFIRMATIVE OBLIGATION TO UPDATE THE STATEMENT ANY TIME CIRCUMSTANCES CHANGE AND/OR HE/SHE BELIEVES THAT A CONFLICT OF INTEREST MAY EXIST. IN THE EVENT A CONFLICT OF INTEREST IS FOUND TO EXIST, THE FOUNDATION PROHIBITS THE MEMBER FROM VOTING ON ANY MATTER TO WHICH THE CONFLICT RELATES OR OTHERWISE INFLUENCE THE VOTING ON SUCH MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | ALL THE PHYSICIANS (TOP MANAGEMENT, OFFICERS, AND HIGHLY COMPENSATED INDIVIDUALS) FALL UNDER COMPENSATION GUIDELINES DETERMINED BY HARVARD UNIVERSITY WITH LIMITATIONS ESTABLISHED FOR CERTAIN POSITIONS/RANKS WITHIN THE MEDICAL SCHOOL. ANNUALLY, COMPENSATION IS REVIEWED AND REPORTED TO THE HOSPITAL'S BOARD OF TRUSTEES TO ENSURE THAT TOTAL DIRECT AND INDIRECT COMPENSATION DOES NOT EXCEED THE PRE-DETERMINED GUIDELINES OF HARVARD UNIVERSITY. ANY NEW INDIRECT BENEFIT PLAN REQUIRES APPROVAL BY THE FOUNDATION'S BOARD OF DIRECTORS, WHICH THEN MUST BE REVIEWED AND PERMITTED BY THE HOSPITAL. MAJOR PROCEDURES OF THE APPROVAL PROCESS INVOLVE: COMPARING COMPENSATION DATA OF PHYSICIANS WITHIN THE COMPARABLE FIELD OF MEDICINE; INDIRECT COMPENSATION CURRENTLY BEING OFFERED; AND THE FINANCIAL STABILITY OF THE FOUNDATION. THE PROCESS WAS FOLLOWED FOR THE YEAR ENDED SEPTEMBER 30, 2013. THE PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL BOSTON (THE PO) IS CONSIDERED THE COMPENSATION COMMITTEE OF THE FOUNDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION MAINTAINS ALL FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICIES, AND GOVERNING DOCUMENTS AT ITS MAIN OFFICE AT 300 LONGWOOD AVENUE, FEGAN 3, BOSTON, MA 02115. THE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN LLC INTERESTS 221,243. PENSION ADJUSTMENT -382,391. CHANGE IN TEMPORARILY RESTRICTED ASSETS 1,973,000. ROUNDING 3. |
| PART XII, QUESTION 2C | THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| CHILDREN'S HOSPITAL CORPORATION | ||||||||||
| 300 LONGWOOD AVENUE | BOSTON | MA | 02115 | 042774441 | HOSPITAL | MA | 501(C)(3) | LINE 3 | N/A | 0 |
| PHYSICIANS' ORG AT CHILDREN'S HOSPITAL | ||||||||||
| 300 LONGWOOD AVENUE | BOSTON | MA | 02115 | 043266103 | PHYSICIAN ORGANIZATION | MA | 501(C)(3) | LINE 11A, I | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | 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 | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (14 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CHILDREN'S HOSPITAL | ||
| C | $508,823 | FMV |
| CHILDREN'S HOSPITAL | ||
| P | FMV | |
| PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL | ||
| D | $93,877 | FMV |
| PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL | ||
| M | $166,319 | FMV |
| CHILDREN'S HOSPITAL | ||
| E | $1,581,950 | FMV |
| CHILDREN'S HOSPITAL | ||
| B | $17,500 | FMV |
| PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL | ||
| N | $3,807,522 | FMV |
| CHILDREN'S HOSPITAL | ||
| O | $3,081,045 | FMV |
| CHILDREN'S HOSPITAL | ||
| D | $1,074,402 | FMV |
| BOSTON CHILDREN'S HEART FOUNDATION INC | ||
| D | $45,000 | FMV |
| CHILDREN'S HOSPITAL | ||
| R | $352,516 | FMV |
| CHILDREN'S HOSPITAL | ||
| N | $3,011,688 | FMV |
| PHYSICIANS' ORGANIZATION AT CHILDREN'S HOSPITAL | ||
| E | $247,821 | FMV |
| BOSTON CHILDREN'S HEART FOUNDATION INC | ||
| E | $4,479 | FMV |
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