2019-08-14T14:17:14-05:00 2018-09-30 KPMG LLP 60 South Street Boston MA 02111 990 2017-10-01 473468314 Boston Accountable Care Organization Inc % KAITLYN CLIFFORD BOST 6176387901 ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 DAVID BECK CLERK 6176387901 2019-08-13 true SHY JOSEPH P01085371 6179881000 2019-08-12 167.68.102.5 04502320192265000067 2019-08-14 P 1D210D884DC4702CA0C83F60B1FF5F96292C00F6 072F242B0F8FA55BC44C4BBFD6D81B3F0B7E1C92 2017 2019-02-21 02:37:17Z SANDRA COTTERELL ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 2064751 false X N/A X 2015 MA See Schedule O 17 17 0 17 0 0 0 0 3397559 2064751 0 0 0 0 3397559 2064751 0 0 0 0 3103325 2210795 0 0 0 2799693 2094046 5903018 4304841 -2505459 -2240090 10885075 8812733 11755136 7093060 -870061 1719673 X See Schedule O false false 3669646 2064751 SINCE ITS FORMATION, BOSTON ACCOUNTABLE CARE ORGANIZATION (BACO) HAS ENGAGED IN ITS MISSION TO IMPROVE THE HEALTHCARE OF POPULATIONS THAT BOSTON MEDICAL CENTER CORPORATION (BMC), THE FACULTY PRACTICE FOUNDATION, INC. (FPF) PHYSICIANS, AND COMMUNITY HEALTH CENTERS (CHCS) SERVE BY BETTER MANAGING ALL ASPECTS OF HEALTHCARE, IN AN EFFORT TO IMPROVE THE HEALTH OF THE POPULATION SERVED WHILE OPERATING MORE EFFICIENTLY. 3669646 true false false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false X 17 17 true false false false false true false true true false false true true true true true true false false false MA X KAITLYN CLIFFORD 6174145907 ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 Cheryl Bartlett Director (As of 10/17/2017) 1.0 0.0 X 0 0 0 Alastair Bell MD Director 1.0 0.0 X 0 0 0 Barry Bock Director (As of 10/23/2017) 1.0 0.0 X 0 0 0 Christopher Brandon Director (e 8/18) 1.0 0.0 X 0 0 0 Ravin Davidoff MD Director 1.0 0.0 X 0 0 0 Francis Doyle Director (e 12/6/17) 1.0 0.0 X 0 0 0 William J Halpin Jr Director 1.0 0.0 X 0 0 0 Spiros Hatiras Director (As of 10/30/2017) 1.0 0.0 X 0 0 0 David Henderson MD Director (As of 10/17/2017) 1.0 0.0 X 0 0 0 Paul Hendessi MD Director (e 10/17/17) 1.0 0.0 X 0 0 0 Stanley Hochberg MD Director (e 12/21/17) 1.0 0.0 X 0 0 0 Alice Jacobs MD Director (As of 10/17/2017) 1.0 0.0 X 0 0 0 Thea James MD Director 1.0 0.0 X 0 0 0 Michelle Nadow Director 1.0 0.0 X 0 0 0 Lauren Nentwich MD Director (As of 10/17/2017) 1.0 0.0 X 0 0 0 Jonathan Olshaker MD Director (e 10/17/17) 1.0 0.0 X 0 0 0 Charles Orlando Director (As of 2/6/2018) 1.0 0.0 X 0 0 0 Nancy Paull Director (As of 10/17/2017) 1.0 0.0 X 0 0 0 Amy Pfeffer Director (As of 10/30/2017) 1.0 0.0 X 0 0 0 Cynthia Sierra Director (As of 2/7/2018) 1.0 0.0 X 0 0 0 Charles Williams MD Director (e 10/17/17) 1.0 0.0 X 0 0 0 Jason Worcester MD Director (e 10/17/17) 1.0 0.0 X 0 0 0 Azzie Young Director (E 12/6/17) 1.0 0.0 X 0 0 0 Sandra Cotterell President/Director 1.0 0.0 X X 0 0 0 William Creevy MD Treasurer/Director 1.0 0.0 X X 0 0 0 David Beck Clerk 1.0 0.0 X 0 0 0 0 0 0 0 false false false ATHENAHEALTH INC 311 ARSENAL ST WATERTOWN MA 02472 HEALTH DATA ANALYTIC 130000 VICTORIA B ABRAMS 17 TANGLEWOOD DRIVE CONCORD MA 01742 MANAGEMENT 107978 2 0 CAPITATION REVENUE 900099 2064751 2064751 2064751 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2064751 2064751 0 0 0 0 0 0 0 0 0 1753283 1753283 0 457512 457512 0 624195 624195 0 11000 11000 0 0 0 0 0 7125 7125 120000 120000 0 0 3382 3382 0 0 0 0 0 0 TAXES/FEES 1000 1000 DUES/SUBSCRIPTIONS 724 724 DISTRIBUTION EXPENSE -61993 -61993 RESERVE FOR LOSSES 1388613 1388613 4304841 3669646 635195 0 4360237 4299482 0 0 0 0 6524838 4513251 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10885075 8812733 2070742 2923437 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9684394 4169623 11755136 7093060 X -870061 1719673 0 0 0 0 -870061 1719673 10885075 8812733 X -2240090 529824 4300000 X false true X true false X 0 0 0 0 0 0 0 89506 0 182599 2064751 2336856 0 0 0 0 89506 0 182599 2064751 2336856 0 0 0 2336856 0 0 0 0 0 0 89506 0 182599 2064751 2336856 X 0.00000 0 DUE TO BMC 119484 DUE TO BMC MSO 14456 DUE TO BMCHS 820407 MANAGED CARE RISK CONTRACTS 606333 RESERVE FOR CONTRACT LOSSES 2608943 4169623 X SCHEDULE D, PART X, LINE 2 The Health System Corporation, the Medical Center, BMCHP, UDF, ECMF, BUAP, Faculty and the Plans, BACO, BMCICS, and BMCIC of Vermont are all nonprofit corporations that have been recognized as tax-exempt pursuant to Section 501(C)(3) of the Internal revenue Code. The shareholders of NAB are nonprofit, tax-exempt corporations. The Health System recognized tax positions when it is more-likely than-not that the positions will be sustainable based on the merits of the position. Management has concluded that there are not material uncertain tax positions that need to be recorded as of September 30, 2018 and 2017. The Health System annually assesses whether it must recognize an unrelated business income tax expense (UBIT). The amounts recognized as UBIT expense were not material to the Health Systems consolidated operations or changes in net assets for the years ended September 30, 2018 and 2017. FORM 990, PART I, LINE 1 & PART III, LINE 1 BOSTON ACCOUNTABLE CARE ORGANIZATION, INC. (BACO) SHALL AT ALL TIMES BE ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND/OR SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MISSION OF BACO IS TO IMPROVE THE HEALTHCARE OF THE POPULATIONS THAT BOSTON MEDICAL CENTER CORPORATION (BMC), THE FACULTY PRACTICE FOUNDATION, INC. (FPF) PHYSICIANS, AND COMMUNITY HEALTH CENTERS (CHCS) SERVE. TO PROVIDE THE BEST CARE POSSIBLE, AN ACCOUNTABLE CARE ORGANIZATION (ACO) IS DESIGNED TO BETTER MANAGE ALL ASPECTS OF HEALTHCARE, IN AN EFFORT TO IMPROVE THE HEALTH OF THE POPULATION SERVED WHILE OPERATING MORE EFFICIENTLY. BACO WILL INTEGRATE THE RESOURCES OF BMC, THE FPF, AND THE CHCS TO PROVIDE MORE EFFECTIVE, HIGHER QUALITY AND LESS EXPENSIVE CARE FOR PATIENTS OF BACO. FORM 990, PART VI, SECTION A, LINE 2 CERTAIN OFFICERS AND DIRECTORS OF BACO ALSO SERVE AS OFFICERS AND DIRECTORS OF BMC. BUSINESS RELATIONSHIPS - CHRISTOPHER BRANDON, CHERYL BARTLETT, FRANCIS DOYLE, SPIROS HATIRAS, MICHELLE NADOW, NANCY PAULL, AMY PFEFFER, CYNTHIA SIERRA, CHARLES WILLIAMS, AZZIE YOUNG, ALASTAIR BELL, RAVIN DAVIDOFF, STANLEY HOCHBERG, AND THEA JAMES, ARE EMPLOYEES OF BMC AND BARRY BOCK, WILLIAM J. HALPIN JR, AND SANDRA COTTERELL ARE TRUSTEES OF BMC WHERE DAVID BECK AND CHARLES ORLANDO SERVES AS OFFICERS. BUSINESS RELATIONSHIPS - DAVID HENDERSON, JONATHAN OLSHAKER, PAUL HENDESSI, AND WILLIAM R. CREEVY ARE ALL EMPLOYED PHYSICIANS OF THE FACULTY PRACTICE PLANS WHERE DAVID BECK SERVES AS AN OFFICER OF THE PLANS. BUSINESS RELATIONSHIPS - ALICE JACOBS, LAUREN NENTWICH, JASON WORCESTER ARE EMPLOYEES OF Faculty Practice Foundation, Inc., William Creevy serves as a trustee and officer of Faculty Practice Foundation, Inc., where David Beck also serves as an officer. BUSINESS RELATIONSHIPS - DAVID BECK, WILLIAM CREEVY, CHARLES ORLANDO, SANDRA COTTERELL EACH SERVES AS AN OFFICER AND/OR DIRECTOR OF BMS HEALTH SYSTEM. BUSINESS RELATIONSHIP - DAVID BECK AND SANDRA COTTERELL EACH SERVES AS AN OFFICER AND/OR DIRECTOR OF BOSTON MEDICAL SYSTEM HEALTH PLAN. BUSINESS RELATIONSHIP - DAVID BECK AND RAVIN DAVIDOFF EACH SERVES AS OFFICERS/TRUSTEE OF BOSTON UNIVERSITY AFFILIATED PHYSICIANS, INC. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING ORGANIZATIONS HAVE THE POWER TO APPOINT DIRECTORS TO THE BACO BOARD: 1. BOSTON MEDICAL CENTER CORPORATION SHALL APPOINT (6) DIRECTORS; 2. FACULTY PRACTICE FOUNDATION, INC. SHALL APPOINT (6) DIRECTORS; 3. PARTICIPATING COMMUNITY HEALTH CENTERS WILL APPOINT A TOTAL OF (6) DIRECTORS; AND 4. BACO'S PATIENT ADVISORY COMITTEE SHALL APPOINT ONE (1) CONSUMER REPRESENTATIVE. FORM 990, PART VI, LINE 11B BACO'S FORM 990 IS PREPARED BY KPMG AND REVIEWED BY BMC'S INTERNAL MANAGEMENT. FOLLOWING THAT REVIEW, BMC'S INTERNAL MANAGEMENT AND KPMG PRESENT THE FORM 990 TO THE BMC AUDIT COMMITTEE FOR REVIEW AND COMMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST QUESTIONAIRES FOR THE FISCAL YEAR END SEPTEMBER 30, 2018 WERE DISTRIBUTED BY BOSTON MEDICAL CENTER'S ("BMC"), AN AFFILIATED ORGANIZATION, CORPORATE COMPLIANCE DEPARTMENT. THE CHIEF COMPLIANCE OFFICER OF BMC OR HER DESIGNEE QUERIES TRUSTEES, OFFICERS AND DIRECTORS ON AT LEAST AN ANNUAL BASIS REGARDING RELATIONSHIPS THAT MAY CREATE POTENTIAL CONFLICTS OF INTEREST. THE CHIEF COMPLIANCE OFFICER OR HER DESIGNEE REVIEWS ALL DISCLOSURES AND DETERMINES WHETHER THERE ARE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE CHIEF COMPLIANCE OFFICER OR HER DESIGNEE INFORMS THE CHIEF LEGAL COUNSEL OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE CHIEF LEGAL COUNSEL ADVISES THE BOARD OF TRUSTEES AND OFFICERS OF THE CORPORATION ACCORDINGLY. FORM 990, PART VI, LINE 19 BACO DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS PUBLICLY AVAILABLE. HOWEVER, THE ARTICLES OF THE ORGANIZATION ARE POSTED ON THE SECRETARY OF THE COMMONWEALTH'S WEBSITE. FORM 990, PART XI, LINE 9 Transafer from Affiliate - Boston Medical Center $4,300,000