2014-08-12T14:57:02-05:00 2013-09-30 GRANT THORNTON LLP 75 STATE STREET BOSTON MA 02109 990 2012-10-01 042106700 Massachusetts Hospital Association Inc % JAMES A VAHEY MASS 7812626000 5 New England Executive Park Suite Burlington MA 01803 JAMES A VAHEY 7812626000 2014-07-02 true Robert J Butler Jr 6177237900 2012 2015-11-30 17:44:51Z Patricia Lynn Nicholas 5 New England Executive Park Burlington MA 01803 11253295 false X www.mhalink.org X 1936 MA To advance the health of individuals and communities by serving as the leading voice for all MA hospitals and healthcare systems and to help them provide high quality, cost effective and accessible healthcare. 29 28 45 33 364487 -88515 0 0 9609670 9835360 102572 694967 3449422 432980 13161664 10963307 0 0 0 0 6163832 6406016 0 0 0 3663696 3665832 9827528 10071848 3334136 891459 17641096 19742497 7876693 8862296 9764403 10880201 THE ASSOCIATION PROVIDES ADVOCACY, EDUCATION, AND INFORMATION SERVICES TO MASSACHUSETTS HEALTHCARE PROVIDERS, SUPPLIERS, AND OTHERS INTERESTED IN THE HEALTHCARE INDUSTRY. false false The Massachusetts Hospital Association (MHA) is a voluntary, not-for-profit organization comprised of hospitals and health systems, related organizations, and other members with a common interest in promoting the good health of the people of the Commonwealth. Through leadership in public advocacy, education, and information, MHA represents and advocates for the collective interests of its members and supports their efforts to provide high quality, cost effective and accessible care. interests of its members and supports their efforts to provide high quality, cost effective and accessible care. false false false true false false false false false true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false true true true false true 16 0 true 45 true true true false false false false false X 29 28 false false false false true true true true true false false true true true true true true true true false MA X X JAMES A VAHEY 7812626062 5 NEW ENGLAND EXECUTIVE PARK Burlington MA 01803 Patrick L Muldoon FACHE 1.0 1.0 X X Michael V Sack FACHE 1.0 1.0 X Peter J Holden 1.0 1.0 X X Charles D Gijanto 1.0 1.0 X X Peter L Slavin MD 1.0 1.0 X Normand E Deschene Fache 1.0 1.0 X Patricia Lynn Nicholas FACHE 37.5 1.0 X X 722183 167492 Bruce S Auerbach MD FACep 1.0 1.0 X Keith A Hovan 1.0 1.0 X Nancy H Palmer 1.0 1.0 X David E Storto 1.0 1.0 X Kathy Schuler RN MS NE-BC 1.0 1.0 X Delia m Vetter 1.0 1.0 X Neal J Curtin Esq 1.0 1.0 X John R Fernandez 1.0 1.0 X Peter W Siersma MD 1.0 1.0 X Kate Walsh MPH 1.0 1.0 X Erik G Wexler 1.0 1.0 X Dianne J Anderson RN MS 1.0 1.0 X Howard R Grant JD MD 1.0 1.0 X Trish L Hannon FACHE 1.0 1.0 X Michael K Lauf MBA 1.0 1.0 X Joel M Rudin 1.0 1.0 X Ronald P Bryant 1.0 1.0 X Robert A Gunderson 1.0 1.0 X Kevin F Smith 1.0 1.0 X Kevin Tabb MD 1.0 1.0 X Patrick Wardell MBA 1.0 1.0 X Ellen M ZaneMA 1.0 1.0 X John M Lowe IIIPhD MS 1.0 1.0 X Andrei Soran MSM 1.0 1.0 X David E Phelps MBA 1.0 1.0 X Francis M Saba 1.0 1.0 X Edward H Moore MBA 1.0 1.0 X Timothy Gens 37.5 1.0 X 385703 35615 Christine Baratta 37.5 1.0 X 243692 30759 Walter Ramos 37.5 1.0 X 247921 22238 Patricia Noga 22.5 15.0 X 131918 62546 31661 Patricia Crowley 37.5 0.0 X 176072 27293 Michael Sroczynski 37.5 0.0 X 189296 18402 Anuj Goel 37.5 0.0 X 183676 27768 David Smith 37.5 0.0 X 143588 25820 2424049 62546 387048 9 false true false Mintz Levin PC 1 Financial Center BOSTON MA 02111 CONSULTING 120685 1 0 MEMBERSHIP DUES 611710 8605383 8605383 SERVICE FEES 611710 1229977 1229977 9835360 694967 694967 0 0 154682 276535 -121853 0 -121853 -4656 -117197 0 54490 13453 41037 41037 0 0 OTHER INCOME 900099 513796 144653 369143 513796 10963307 9980013 364487 618807 0 0 0 0 2486595 0 2621601 461095 495527 341198 0 42756 63942 252000 0 52253 557469 0 418268 271388 0 491712 114707 0 310491 176719 0 478634 36169 OTHER EXPENSES 399324 10071848 443403 387943 0 0 0 0 4314 18764 0 0 0 0 0 0 0 0 230836 149789 8792254 6131281 3011132 2660973 12239754 14480455 0 0 0 0 0 0 1711657 2044573 17641096 19742497 1056503 1224814 0 0 451115 395641 0 0 0 0 0 0 3577309 3426733 0 0 2791766 3815108 7876693 8862296 X 9764403 10880201 0 0 0 0 9764403 10880201 17641096 19742497 X 891459 -10904 235243 X false true X true false false false true 8605383 1728821 1728821 1728821 132000 132000 1196684 1196684 4547548 2469681 2077867 2916021 2464915 451106 2660973 LOAN ORIGINATION FEES 18460 AMORTIZATION OF RESERVE -5308 CASH VALUE OF LIFE INSURANCE 297882 OTHER INVESTMENTS 1733539 2044573 0 DUE TO AFFILIATE 1360806 LT RETIREMENT PLAN OBLIGATION 1733540 INTEREST RATE SWAP 720762 3815108 X ASC 740 Footnote Schedule D Part XIII Line 2 The association follows ASC 740, income taxes under ASC 740. The organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more-likely-than-not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. As a result of the association's assessment of its tax positions, the association does not have any uncertain tax positions as at September 30, 2013 that require accrual or disclosures. Golf Outing 54490 54490 9983 3470 0 54490 54490 9983 3470 13453 41037 X X X X X X false true false Patricia Lynn Nicholas FACHE 562286 142397 17500 140942 26550 889675 Patricia Noga 102293 62546 29625 11738 19923 163579 62546 Timothy Gens 300390 67813 17500 15000 20615 421318 Christine Baratta 194789 31403 17500 13627 17132 274451 Walter Ramos 182604 65317 14832 7406 270159 Patricia Crowley 154583 21489 10615 16678 203365 Michael Sroczynski 160938 28358 11339 7063 207698 Anuj Goel 157024 26652 11071 16697 211444 David Smith 143588 8628 17192 169408 Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b The President and CEO Patricia Lynn Nicholas participates in a supplemental nonqualified retirement plan. No amounts were paid to Ms. Nicholas. Amounts contributed to the plan during the year, subject to substantial risk of forfeiture, totaled $125,042, and are reported as retirement in Column C of Part II. Delegation of Authority Form 990, Part VI, Line 1a Executive Committee meets six times each year to address internal operational policies which are later reviewed by the full governing body. Members or Stockholders Form 990, Part VI, Line 6 The organization has dues paying members. Members or Stockholders Who May Elect Form 990, Part VI, Line 7a MHA holds a governance committee meeting each year to develop a list of officers who are presented to the annual membership meeting (which is held in June) for voting of the MHA Board of Trustees for each year. Decisions Subject to Approval Form 990, Part VI, Line 7b Any changes to the MHA bylaws or corporate governance documents must be approved at the annual membership meeting held in June of each year. Other changes to corporate policies and procedures are approved by the Board or other governance committees. Form 990 Review Process Form 990, Part VI, Line 11b THE FORM 990 WAS PREPARED BY THE ORGANIZATION?S TAX SERVICE PROVIDER WITH INFORMATION PROVIDED BY THE CONTROLLER. THE FORM WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND GENERAL COUNSEL PRIOR TO BEING PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE REVIEWED THE FORM 990 IN DETAIL AND APPROVED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE. PRIOR TO THE FINAL FORM BEING ELECTRONICALLY SUBMITTED TO THE INTERNAL REVENUE SERVICE, A COPY WAS PROVIDED TO ALL THE MEMBERS OF THE BOARD OF TRUSTEES. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c THE ASSOCIATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS INCLUDED IN THE ASSOCIATION'S POLICIES AND PROCEDURES MANUAL WHICH IS UPDATED AND DISSEMINATED TO EMPLOYEES AND TRUSTEES ANNUALLY. AT THE START OF EACH FISCAL YEAR, THE SENIOR DIRECTOR OF HUMAN RESOURCES OF THE ORGANIZATION REQUIRES THAT EACH KEY EMPLOYEE, OFFICER AND TRUSTEE COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. INDIVIDUALS WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN THE DISCUSSION AND RESOLUTION OF THE CONFLICT. Process for Determining Compensation Form 990, Part VI, Line 15a THE ORGANIZATION'S COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IS AN INDEPENDENT COMMITTEE THAT DOES NOT HAVE ANY CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION PAID TO THE ORGANIZATION'S EXECUTIVES. THIS COMMITTEE REVIEWS THE CHIEF EXECUTIVE OFFICER'S ANNUAL GOALS AND PERFORMANCE. THE COMMITTEE SETS AND APPROVES THE COMPENSATION PACKAGE OF THE CHIEF EXECUTIVE OFFICER EACH YEAR. THE COMMITTEE HIRES A COMPENSATION CONSULTING FIRM TO PROVIDE EXPERTISE AND GUIDANCE REGARDING COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PEOPLE IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR SIZED ORGANIZATIONS, AND PERIODIC UPDATES AS PRUDENT. THE COMPENSATION REVIEW IS AN ANNUAL PROCESS AND IS DOCUMENTED EACH YEAR IN THE COMPENSATION COMMITTEE MINUTES, IN WHICH THE DELIBERATION AND DECISION REGARDING THE COMPENSATION ARRANGEMENT FOR THE CEO IS RECORDED. THE COMPENSATION COMMITTEE REPORTS ON ITS MEETINGS AND ACTIONS TO THE FULL BOARD OF TRUSTEES. Process for Determining Compensation Form 990, Part VI, Line 15b THE ORGANIZATION'S COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IS AN INDEPENDENT COMMITTEE THAT DOES NOT HAVE ANY CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION PAID TO THE ORGANIZATION'S EXECUTIVES. THIS COMMITTEE REVIEWS THE CHIEF EXECUTIVE OFFICER?S KEY EMPLOYEE COMPENSATION RECOMMENDATIONS. ON A BIENNIAL BASIS, THE COMMITTEE HIRES A COMPENSATION CONSULTING FIRM TO PROVIDE EXPERTISE AND GUIDANCE REGARDING COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PEOPLE IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR SIZED ORGANIZATIONS, AND PERIODIC UPDATES AS PRUDENT. THE COMPENSATION REVIEW IS DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES, IN WHICH THE DELIBERATION AND DECISION REGARDING THE COMPENSATION ARRANGEMENT FOR KEY EMPLOYEES IS RECORDED. How Documents are Made Available to the Public Form 990, Part VI, Line 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Other Changes in Net Assets Form 990, PArt XI, Line 9 Subsidiary Earnings: $(398,545) Gain on Interest Rate Swaps: $362,801 Legal Settlement: $270,987 ------------- Total $235,243 MA Hospital Research & Ed Association 5 New England Executive Park Burlington MA 01803 237039401 EDUCATION MA 501(c)(3) 09 MHA true New England Healthcare Assmebly Inc 5 New England Executive Park Burlington MA 01803 237418007 SUPPORT MA 501(c)(3) 07 MHA true MHA Insurance Agency Inc 5 New England Executive Park Burlington MA 01803 042915488 Insurance MA MHA C-Corp 82362 525838 1.00000 true true false false true true false false false false false false true false true true false true true true MHA IA o 158340 FMV MHA IA o 73085 FMV MHa IA q 20000 Cash MHA IA a 50700 FMV MHA IA q 8000 CASH MHA IA l 53004 FMV MHA IA r 135000 FMV MHA IA r 118100 FMV MHREA o 213652 FMV MHREA l 12380 FMV MHREA s 702825 FMV