2017-07-25T14:45:20-05:00 2016-09-30 ERNST & YOUNG US LLP 200 CLARENDON STREET BOSTON MA 021165072 990 2015-10-01 042263040 Dana-Farber Cancer Institute Inc % STEVEN CONNOLLY DANA 6176323000 450 Brookline Avenue BP418 Boston MA 02215 MICHAEL RENEY CFO 6176323000 2017-07-24 BARBARA E HUNT P00916443 6172662000 2015 2021-01-29 14:40:06Z Laurie H Glimcher MD 450 BROOKLINE AVE Boston MA 02215 1379888672 false X www.dana-farber.org X 1951 MA The mission of DFCI is to provide expert, compassionate care to COMPASSIONATE CARE TO CHILDREN AND ADULTS WITH CANCER & ADVANCE THE TREATMENT, CURE, AND PREVENTION OF CANCER & RELATED DISEASES. 68 67 5440 5000 0 0 427883303 453735920 746516458 897271681 261256 626175 28629127 24805170 1203290144 1376438946 2320679 3398992 0 0 408356602 449338575 4081039 3298849 32798042 754092717 888938258 1168851037 1344974674 34439107 31464272 2014332365 2650084956 701988716 1242255088 1312343649 1407829868 THE MISSION OF DANA-FARBER CANCER INSTITUTE IS TO PROVIDE EXPERT, COMPASSIONATE CARE TO CHILDREN AND ADULTS WITH CANCER WHILE ADVANCING THE UNDERSTANDING, DIAGNOSIS, TREATMENT, CURE, AND PREVENTION OF CANCER AND RELATED DISEASES. AS AN AFFILIATE OF HARVARD MEDICAL SCHOOL AND A COMPREHENSIVE CANCER CENTER DESIGNATED BY THE NATIONAL CANCER INSTITUTE, THE INSTITUTE ALSO PROVIDES TRAINING FOR NEW GENERATIONS OF PHYSICIANS AND SCIENTISTS, DESIGNS PROGRAMS THAT PROMOTE PUBLIC HEALTH PARTICULARLY AMONG HIGH-RISK AND UNDERSERVED POPULATIONS, AND DISSEMINATES INNOVATIVE PATIENT THERAPIES AND SCIENTIFIC DISCOVERIES TO OUR TARGET COMMUNITY ACROSS THE UNITED STATES AND THROUGHOUT THE WORLD. false false 724785455 897271681 Provided specialized, compassionate care to children and adults with cancer. 463387422 Research at DFCI is staking out new territory in the fight against cancer, from advancing the understanding of the genetic makeup of cancer cells to developing novel therapies to diagnose, treat, and prevent the disease. 25460813 3398992 Through DFCI's community benefits programs, DFCI works in collaboration with community organizations to promote greater public health. See the community benefits report general explanation included in Schedule H. 1213633690 true true false true false false false false false true true false false true true false false true false false true false false true true false true true true true true true false false false false false true false false false true true false false false false true true true true false true 523 0 true 5440 true false true CJ false false false true true false false false false X 68 67 true false false false false false false true true false false true true true true true true true true false AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X STEVEN CONNOLLY 6176323000 C/O DFCI 450 BROOKLINE AVE BP418 Boston MA 02215 X Alexander Susan Trustee 1.0 0.0 X 0 0 0 Bekenstein Joshua Trustee & Chairman 2.0 0.0 X X 0 0 0 Benz Edward Trustee, President and CEO 42.0 8.0 X X 1275789 33648 241970 Berkowitz Roger Trustee 1.0 0.0 X 0 0 0 Berylson Amy Trustee 1.0 0.0 X 0 0 0 Blum Betty Ann Trustee 1.0 0.0 X 0 0 0 Brock-Wilson Jane Trustee 1.0 0.0 X 0 0 0 Champa Michael Trustee 1.0 0.0 X 0 0 0 Chandra Monica Trustee 1.0 0.0 X 0 0 0 Cox Howard Trustee 1.0 0.0 X 0 0 0 Curtin Neal Trustee & Secretary 2.0 0.0 X X 0 0 0 Daley Karen Trustee 1.0 0.0 X 0 0 0 DaSilva Kevin Trustee 1.0 0.0 X 0 0 0 Dobson Sean Trustee 1.0 0.0 X 0 0 0 Farrington Thomas Trustee 1.0 0.0 X 0 0 0 Fine James Trustee 1.0 0.0 X 0 0 0 Fine Stephen Trustee 1.0 0.0 X 0 0 0 First Deborah Trustee 1.0 0.0 X 0 0 0 Foulkes Helena Trustee 1.0 0.0 X 0 0 0 Gibson Nancy Trustee 1.0 0.0 X 0 0 0 Greenthal Jill Trustee 1.0 0.0 X 0 0 0 Gross Phillip Trustee 1.0 0.0 X 0 0 0 Hadley Christopher Trustee 1.0 0.0 X 0 0 0 Heller Frances Trustee 1.0 0.0 X 0 0 0 Jaffe Alison Poorvu Trustee 1.0 0.0 X 0 0 0 Jamieson Jane Trustee 1.0 0.0 X 0 0 0 Janower Andrew Trustee 1.0 0.0 X 0 0 0 Kafker Hon Scott Trustee 1.0 0.0 X 0 0 0 Knez Brian Trustee & Treasurer 2.0 0.0 X X 0 0 0 Koppel Steven Trustee 1.0 0.0 X 0 0 0 Koster Stephen Trustee 1.0 0.0 X 0 0 0 Kraft Robert Trustee 1.0 0.0 X 0 0 0 Kyle Amy Trustee 1.0 0.0 X 0 0 0 LaTorre James Trustee 1.0 0.0 X 0 0 0 Lubin Richard Trustee & Vice-Chairman 2.0 0.0 X X 0 0 0 Lucas Bradley Trustee 1.0 0.0 X 0 0 0 Lucchino Lawrence Trustee 1.0 0.0 X 0 0 0 Marcus Paul Trustee 1.0 0.0 X 0 0 0 Martin Demond Trustee 1.0 0.0 X 0 0 0 McCain Tracey Trustee 1.0 0.0 X 0 0 0 Medel MD Roger Trustee 1.0 0.0 X 0 0 0 Norberg Joseph Trustee 1.0 0.0 X 0 0 0 O'Connor John Trustee 1.0 0.0 X 0 0 0 Owens Edward Trustee 1.0 0.0 X 0 0 0 Packman Karen Linde Trustee 1.0 0.0 X 0 0 0 Palandjian Peter Trustee 1.0 0.0 X 0 0 0 Pasquarello Theodore Trustee 1.0 0.0 X 0 0 0 Perini Jennifer Trustee 1.0 0.0 X 0 0 0 Perlmutter Steven Trustee 1.0 0.0 X 0 0 0 Poduska Susan Trustee 1.0 0.0 X 0 0 0 Pohl Elizabeth Trustee 1.0 0.0 X 0 0 0 Reynolds Robert Trustee 1.0 0.0 X 0 0 0 Rosenthal Harvey Trustee 1.0 0.0 X 0 0 0 Sachs Robert Trustee 1.0 0.0 X 0 0 0 Salter Malcolm Trustee 1.0 0.0 X 0 0 0 Sanders Rebecca Trustee 1.0 0.0 X 0 0 0 Schlager Eric Trustee 1.0 0.0 X 0 0 0 Sen Laura Trustee 1.0 0.0 X 0 0 0 Socol Jerry Trustee 1.0 0.0 X 0 0 0 Stansky Robert Trustee 1.0 0.0 X 0 0 0 Stratford Sandra Trustee 1.0 0.0 X 0 0 0 Sullivan Ronald Trustee 1.0 0.0 X 0 0 0 Tempel Jean Trustee 1.0 0.0 X 0 0 0 Terrana Beth Trustee 1.0 0.0 X 0 0 0 Ting David Trustee 1.0 0.0 X 0 0 0 Tocio Mary Ann Trustee 1.0 0.0 X 0 0 0 Williams Frederica Trustee 1.0 0.0 X 0 0 0 Yost George Trustee 1.0 0.0 X 0 0 0 Boskey Richard S ESQ Asst Sec & General Counsel 50.0 0.0 X 557270 0 67180 Puhy Dorothy COO & EVP 50.0 0.0 X 826723 0 44076 Reney Michael CFO and Asst. Treasurer 50.0 0.0 X 117833 0 372 Bartel Sylvia RPh MHP VP of Pharmacy Services 50.0 0.0 X 243978 0 58025 Bunnell Craig A MD Chief Medical Officer 50.0 0.0 X 571007 0 44270 Gettleman Wendy VP of Facilities Management 50.0 0.0 X 234605 0 54631 Griffin James D MD Chair of Medical Oncology 50.0 0.0 X 679771 0 60529 Johnson Bruce MD Chief Clinical Research Ofc. 50.0 0.0 X 972539 0 53654 Megdal Maria SVP of Institute Operations 50.0 0.0 X 413131 0 59357 Memmott Drew SVP Research Administration 50.0 0.0 X 385479 0 63488 Paresky Susan SVP of Development 50.0 0.0 X 632039 0 62374 Rollins Barrett J MD PHD Chief Scientific Officer 50.0 0.0 X 643312 0 51863 Stone Richard M MD Chief of Medical Staff 50.0 0.0 X 439494 0 68900 Constantine Michael MD Milford Med Dir-Hematology 50.0 0.0 X 656614 0 49052 Kantoff Philip MD Chief Clinical Research Ofc. 50.0 0.0 X 663481 0 63665 Nadler Lee MD SVP for Experimental Medicine 50.0 0.0 X 667571 0 61325 Soiffer Robert J MD Chief of Hematologic Malig. 50.0 0.0 X 574737 0 65773 Winer Eric MD Chief of Div of Women's Cancer 50.0 0.0 X 648065 0 76504 Bird Karen Former Officer 50.0 0.0 X 407417 0 54961 Reid-Ponte Pat Former Key Employee 50.0 0.0 X 426431 0 50700 Sallan Stephen E MD Former Key Employee 50.0 0.0 X 523470 0 60793 Shulman Lawrence N MD Former Key Employee 50.0 0.0 X 419564 0 47476 12980320 33648 1460938 1028 true true false Partners Healthcare System Inc PO Box 3715 BOSTON MA 02241 Information Systems 100475154 Brigham and Women's Physicians Org 111 Cypress Street BROOKLINE MA 02445 Medical Services 16350366 Harvard University 1350 Massachusetts Ave CAMBRIDGE MA 02138 Research Services 14175831 The Brigham and Women's Hospital 75 Francis Street BOSTON MA 02115 Medical Services 55808077 South Shore Hospital 55 Fogg Rd SOUTH WEYMOUTH MA 02190 Medical Services 11510527 429 255985 24978530 135810331 292691074 7552930 453735920 NET PATIENT SERVICE REVENUE 621110 897271681 897271681 897271681 626175 626175 0 7926223 7926223 5182058 5182058 0 5182058 5182058 0 790288 24978530 3449726 -2659438 -2659438 0 0 PARKING LOT REVENUE 812930 5685885 5685885 FOOD SERVICE REVENUE 722210 4023342 4023342 WCB BOUTIQUE INCOME 446199 1151750 1151750 3495350 3495350 14356327 1376438946 897271681 25431345 1398440 1398440 2000552 2000552 0 0 7992972 3550103 3810830 632039 1776884 1369467 407417 358695114 305048195 33821695 19825224 23960935 20156916 2473702 1330317 31192340 26240269 3220265 1731806 25720330 21636991 2655340 1427999 6290040 4154845 2133773 1422 14006201 5239492 8761490 5219 474000 474000 260118 260118 3298849 3298849 0 133477630 119542649 13649668 285313 9051708 6907398 886631 1257679 30450459 25539670 3948364 962425 55674032 54960826 649368 63838 0 79116079 66123070 12985294 7715 9873319 8994231 781289 97799 0 3674678 1783086 674257 1217335 21466918 21466918 0 87568192 84625560 2942632 4373383 106456 4266927 OTHER PATIENT CARE EXPENSES 24220384 24220384 MISCELLANEOUS 40397982 39744919 653063 MEDICAL SUPPLIES EXPENSE 356050194 356050194 BAD DEBT EXPENSE 12512941 12512941 1344974674 1213633690 98542942 32798042 0 0 16444485 121534265 63379774 45149193 110746401 122716623 1073650 471541 0 0 0 0 14995013 17576865 19695529 28683570 1576370471 655016362 746165418 921354109 0 0 0 0 0 0 7894580 7894580 1033937515 1384704210 2014332365 2650084956 145700600 144561001 0 0 0 0 272712859 545302107 0 0 0 0 81018005 251483327 0 0 202557252 300908653 701988716 1242255088 X 620620003 682684757 516904112 540174357 174819534 184970754 1312343649 1407829868 2014332365 2650084956 X 31464272 64021947 X false true X true true true X 398632881 393393949 403408212 427883303 453735920 2077054265 0 0 398632881 393393949 403408212 427883303 453735920 2077054265 0 2077054265 10185220 12285983 30943986 17299053 13734456 84448698 1147 1147 11866982 14090598 15163484 14345239 15146613 70612916 2232117026 3558730212 0.93053 0.93235 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true false true 260118 true 41996 false false 302114 false Schedule C Part II-B VAN SCOYOC - provided federal legislative consulting to DFCI. MCDERMOTT, QUILTY & MILLER, LLP - provided state legislative and government relations consulting on health interests to DFCI. CONFERENCE OF BOSTON TEACHING HOSPITALS PROVIDED STATE AND FEDERAL LOBBYING SUPPORT TO DFCI. DFCI IS A MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION AND THE MASSACHUSETTS HOSPITAL ASSOCIATION, NOT-FOR-PROFIT ORGANIZATIONS THAT REPRESENT AND ADVOCATE FOR THE COLLECTIVE INTERESTS OF THEIR MEMBER HOSPITALS AND HEALTH SYSTEMS THROUGH LEADERSHIP IN PUBLIC ADVOCACY, EDUCATION, AND INFORMATION. A PORTION OF THE MEMBERSHIP DUES TO THESE ORGANIZATIONS ARE USED FOR LOBBYING ACTIVITIES. On occasion, DFCI executive leadership meet with state and federal elected officials to advocate for the passage of legislation and funding to advance cancer research and treatment, and legislation to support services for cancer patients and cancer survivors. In addition, DFCI submits letters and/or testimony to elected officials and policy makers on these issues. 238449000 10151000 20243000 16681000 252162000 250650000 7603000 -4102000 15702000 238449000 231119000 11556000 22937000 14962000 250650000 207975000 9214000 27582000 13652000 231119000 187242000 9879000 22169000 11315000 207975000 0.73000 0.27000 false true true 7640445 7640445 879290320 376324148 502966172 303617749 72330641 231287108 347546082 206361573 141184509 38275875 38275875 921354109 INTEREST IN DANA-FARBER, INC. 1048902344 MISCELLANEOUS ASSETS 314920866 INTEREST IN DFCCN 20881000 1384704210 0 AMOUNTS DUE TO 3RD PARTY PAYOR 43044182 RESEARCH ADVANCES 62045000 PROV FOR MED MALPRACTICE CLAIM 1303000 SWAP VALUATION LIABILITY 62252000 MISCELLANEOUS LIABILITIES 132264471 300908653 Schedule D, Part V, Question 4 Dana-Farber, Inc. (DFI) a related organization of Dana-Farber Cancer Institute, Inc. (DFCI) holds the endowments for DFCI and therefore reports the endowment funds on DFI's 990 accordingly. As described in detail in the Consolidated Audited Financial Statements, the Institute's endowments consist of numerous individual funds established for a variety of purposes. These endowments consist solely of donor-restricted endowment funds. As required by Generally Accepted Accounting Principles, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. All uses of the organization's endowment funds are directly related to the Institute's exempt mission and purposes. Central America and the Caribbean Program Services Research and Education 166564 Central America and the Caribbean Program Services Jointly Owned for Ins 3278833 East Asia and the Pacific Program Services Research and Education 518957 East Asia and the Pacific Program Services Subcontracted Research 131962 Europe (Including Iceland and Greenland) Program Services Subcontracted Research 2497197 North America Program Services Subcontracted Research 831671 North America Program Services Research and Education 197574 South America Program Services Subcontracted Research 426371 South America Program Services Research and Education 426553 South Asia Program Services Subcontracted Research 829124 Sub-Saharan Africa Program Services Subcontracted Research 509582 9814388 9814388 true false true false false false X X X X X X X true TRUESENSE MARKETING Direct Mail Consulting false 11530392 3298849 8231543 11530392 3298849 8231543 All States bmjw walk 9266705 9056000 210705 141716 19302 890977 MARATHON CHLNG 5870661 5668661 202000 38409 6117 552993 15 10631452 10253869 377583 349760 268619 133450 1048383 25768818 24978530 790288 529885 294038 133450 2492353 3449726 -2659438 true true X true true X true true false true true 17133112 7674915 9458197 0.00710 58124401 56448912 1675489 0.00130 75257513 64123827 11133686 0.00840 4628186 4628186 0.00350 5319467 439776 4879691 0.00370 503240429 383687964 119552465 0.08960 1232280 1232280 0.00090 514420362 384127740 130292622 0.09770 589677875 448251567 141426308 0.10610 564318 564318 0.00040 447800 447800 0.00040 1012118 1012118 0.00080 true 12512941 125129 184033730 199342630 -15308900 true true 1 1 DANA-FARBER CANCER INSTITUTE INC 450 BROOKLINE AVE BOSTON MA 02215 www.dana-farber.org 2335 X X X D-F/BWH @ Milford, and SOUTH Shore D-F @ st elizabeth's DANA-FARBER CANCER INSTITUTE INC 1 false false true X X X X X X X X X 15 true false false true X dana-farber.org X true 15 true dana-farber.org false true X 133. 300. X true true X true X dana-farber.org/PFA X dana-farber.org/PFA X dana-farber.org/PFA X X X X X true X false X X X true X false false Part V Part V, Line 5 Dana-Farber Cancer Institute contracted Health Resources in Action (HRiA), a non-profit public health organization, to conduct the most recent 2016 (Tax Year 2015) community health needs assessment. The CHNA assessment was guided by a participatory, collaborative approach, integrating existing secondary data on social, economic, and health issues in the region with qualitative information from three focus groups with community residents and fifteen interviews with community stakeholders from March 2016 through June 2016. Overall this process engaged over 150 people. Focus groups were held with 39 community residents drawn from the region representing English-speaking adult cancer survivors, Spanish-speaking adult cancer survivors and community members residing in DFCI priority neighborhoods. Additionally, a total of 22 individuals representing the DFCI community as well as the region at large were engaged in key informant and group discussions. Key informants represented a number of sectors including academic research, health care, public health, social service, and city government. Discussions explored participants perceptions of their communities, priority health concerns, perceptions of cancer and related services across the cancer continuum (prevention, screening, treatment, survivorship), and suggestions for future services and resources to address these issues. A semi-structured moderators guide was used across all discussions to ensure consistency in the topics covered. Participants for the focus groups were recruited by Health Resources in Action, YMCA of Dorchester, the Dana-Farber/Harvard Cancer Center, and Dana-Farber Cancer Institute. It was also a priority to recruit adults from traditionally underserved populations, including the low-income and those who do not speak English as a primary language. In addition to the primary data collection, Conference of Boston Teaching Hospitals (COBTH), of which DFCI is an active member, partnered with the Boston Alliance of Community Health (BACH), the city-wide coalition comprising of neighborhood coalitions, to conduct three focus groups with community residents in early Spring 2016 delving into peoples experiences with the social determinants of health. A total of over 80 community residents participated. The outputs of the neighborhood-level meetings are included in the findings of Dana-Farbers 2016 CHNA and reflect the commitment of Dana-Farber and other COBTH member hospitals to work together in addressing the social, economic, and environmental factors that impact health, well-being, and more specifically, cancer outcomes in our surrounding communities. Additionally, four separate groups were engaged in June 2016 to discuss the CHNAs preliminary data findings. In these sessions, HRiA presented key qualitative and quantitative findings in a 45-minute presentation each to DFCIs: External Advisory Committee, Board of Trustees Community Programs Committee, Internal Community Benefits Committee, and Community Benefits Office staff. A total of 38 individuals were engaged in this process including, Gerry Thomas, Director, Community Initiatives Bureau from the Boston Public Health Commission and Monica Valdez Lupi, Executive Director also from Boston Public Health Commission. Part V, Line 7a DFCIs Community Health Needs Assessment Report is available on the DFCI Website http://www.dana-farber.org/About-Us/Community-Outreach/Community-Health-Ne eds-Assessment-Reporting.aspx Part V, Line 10a DFCI's implementation strategy is available on the DFCI website. http://www.dana-farber.org/uploadedFiles/Library/about-us/community-outrea ch/chna-implementation-plan.pdf Part V, Line 11 Dana-Farber Cancer Institute addressed all the needs identified in the Community Health Needs Assessment and the accompanying Implementation Plan. A full description of our programs is available on our website both in the Community Health Needs Assessment Report and in the Community Health Implementation Plan. While our expertise as a comprehensive cancer center leads us to focus largely on reducing cancer incidence and mortality among medically underserved populations through our clinical community screening and outreach programs that include mobile mammography and breast health education, skin cancer education and screening, HPV education and vaccination, tobacco cessation and increasing awareness about survivorship in communities of color, we recognize that our priority neighborhoods are also dealing disproportionately with challenging situations related to social and economic factors such as limited employment opportunities, substance abuse and opioid addiction, low education levels, lack of affordable housing, and community violence, among others. We work on these broader issues by advocating and by partnering with local coalitions and community based organizations such as Boston Alliance for Community Health and member organizations. Part V Line 13h Within DFCI's credit and collections policy there are provisions that describe collection practices to be followed for patients who are known to qualify for charity care or financial assistance in accordance with federal and Massachusetts law. Part V Line 22 Depending on a patient's financial situation, FAP-eligible patients were charged between 0% to 30% of billed charges, which was not more than the AGB. In FY16, DFCI determined AGB on an annual basis using the "look-back method," described under Treasury Regulation Section 1.501(r)-5(b)(1). Specifically, DFCI's annual AGB percentage was equal to sum of all gross charges during the prior fiscal year divided by Claims Paid in connection with those charges. For purposes of the AGB calculation, Claims Paid included claims for emergency and medically necessary care paid by both Medicare fee-for-service and all private health insurers as primary payers, together with any associated portions of these claims paid by Medicare beneficiaries or insured individuals in the form of co-payments, co-insurance or deductibles. 1 DANA-FARBERNHOH ELLIOTT MED CENTER 40 BUTTRICK RD LONDONDERRY NH 03053 MED ONCOLOGY & INFUSION UNIT Part I Part I, Line 3c In addition to determining eligibility for discounted care based on family income, DFCI offers assistance to patients who have excessive medical bills (exceeding 30-40% of family income). Part I, Line 6a The community benefit report was completed by DFCI and is annually provided to the Massachusetts Attorney General's office, where it is then made public on their website. Part I, Line 7 DFCI's State Cost Report was used to develop the Institutes cost to charge ratio that was applied to charity care charges to determine the cost of financial assistance cost (Line 7a). Line 7b reflects the specific loss incurred for the Institute's Medicaid activity. The Institution is a preeminent provider of heath training to health professionals who desire training in the skills necessary to treat cancer patients. The institution trains physicians, scientists, medical students and individuals looking to create a career in the field of cancer. The amounts reported as health training represent costs in excess of amounts reimbursed by third party payers such as training grant revenues and direct medical education payments from the Medicare Program. Department leaders submit expenditures to community benefits along with a description of the services provided to medically underserved populations. Line 7f expenditures get reviewed by leadership and in partnership with DFCIs office of Finance, the expenditures are confirmed. The amounts are captured in three buckets- CB expenditures( all programs); Leveraged Funds (those funds supported in full or part through grants/donation) and Community Sponsorships. Part II Part II, Line 1 Physical Improvements and housing-DFCI provides a limited number of low cost rooms that serve as a home away from home for oncology patients and their families while they are receiving treatment. Part II, Line 8 Diversity and Workforce Development: In collaboration with nearby health care institutions, DFCI offers English as a Second Language (ESL) classes to staff. Business Writing for Professionals is an onsite 6-month college prep course designed to help front-line employees enhance reading and writing skills necessary for success in the workplace and in the classroom. DFCI also continued its collaboration with The Partnership to train and to increase the number of people of color in leadership roles in the Boston community. DFCI has continued its collaboration with the YMCA Achievers Program to recognize employees of color for their accomplishments and demonstrated excellence in their profession. Part III Part III, Section A, Line 3 The amount of Bad Debt attributed to financial assistance patients is based on actual writeoffs. The Bad Debt amount should be treated as a community benefit as it is similar to Unreimbursed Financial Assistance, as reported and allowed (Part I Line 7a), but for a different population. Part III, Line 2 and Line 4 There is no footnote in the Audited Financial Statements that describes Bad Debt. The amount of Bad Debt expense on Line 2 $12,512,941 is from our general ledger and is based on the treatment of Bad Debt activity consistent with Generally Accepted Accounting Principles (GAAP). Part III, Line 8 The Medicare allowable costs of $199,342,630 come directly from the Medicare cost report and are based on Medicare's cost finding principles and methodologies. We strongly believe that the entire amount of the shortfall $15,308,900 should be treated as a community benefit, as this represents the Institute's commitment to the elderly and disabled community by providing services that are not reimbursed. Part III, Line 9b Within DFCI's credit and collections policy there are provisions that describe collection practices to be followed for patients who are known to qualify for charity care or financial assistance in accordance with federal and Massachusetts law. Part V Part V, Section A DFCI main campus is at 450 Brookline Ave., Boston, MA. Its following satellite locations (below) each operate under the same hospital license. Dana-Farber/Brigham and Women's Cancer Center at Milford Hospital 20 Prospect Street, Milford, MA 01757 Dana-Farber/Brigham and Women's Cancer Center at South Shore Hospital 101 Columbian Street, South Weymouth, MA 02190 Dana-Farber at St. Elizabeth's Medical Center 736 Cambridge Street, Cushing Pavilion, 5th Floor, Brighton MA 02135 Part VI Part VI, Line 2 Needs Assessment Dana-Farber Cancer Institute continuously assesses the community needs through our participation in community coalitions, task forces, working groups and direct communication with the community residents that serve on our external advisory committee and in our patient and family advisory board. A full description of our community engagement process can be found on our website both in the Community Health Needs Assessment Report and in the Community Health Implementation Plan. Part VI, Line 3 DFCI is committed to offering financial assistance to eligible Patients who do not have the ability to pay for their medical services in whole or in part. In order to accomplish this charitable goal, DFCI widely publicizes its Patient Financial Assistance (PFA) Policy within its facilities, in direct communications with Patients and in the communities that it services, particularly in the communities with the greatest unmet health needs. The PFA Policy, a plain language PFA summary and the PFA application are posted on DFCIs website in English and Spanish. In addition, information about the PFA is provided to all patients at Registration and/or Admission, and is available upon request, without charge, through a DFCI Financial Counselor, Customer Service Representative, or by mail. Following care, all billing statements sent to a patient indicate how the patient can obtain information about the PFA Policy. In collaboration with DFCIs community partners, information about the FAP is shared with residents of DFCIs priority neighborhoods. Efforts to notify community members most likely to require assistance include distributing plain language summaries of this Policy to local community health centers and other non-profit organizations. Part VI, Line 4 DFCI serves the community of Eastern Massachusetts and New England, including the communities surrounding its primary location in Boston and its satellite locations in Milford, Massachusetts, Weymouth, Massachusetts, Brighton, Massachusetts and Londonderry, New Hampshire. DFCIs community includes adults and children with cancer or at risk of developing cancer, and their families. DFCI focuses its community outreach efforts on its priority Boston neighborhoods of Roxbury, Mission Hill, Dorchester, Mattapan and Jamaica Plain (which collectively comprise 39% of Boston's overall population). Two of Bostons most populated neighborhoods are DFCIs priority neighborhoods Dorchester with 122,598 residents, followed by Roxbury with 49,028. White residents now make up less than half of the citys racial and ethnic composition (46%). Black or African American residents were the second largest racial and ethnic group (23%), followed by Hispanics (18%) and Asians (9%). There is substantial variation in the racial and ethnic diversity by DFCI priority neighborhood, with nearly three-quarters of Mattapan residents and half of Roxbury residents identifying as Black or African American. Among DFCI priority neighborhoods, Roxbury and Jamaica Plain have the largest Hispanic populations with 29% and 24% respectively, while Mission Hill and Dorchester have the largest Asian populations among the priority neighborhoods with 14% and 10% respectively. The median incomes of DFCIs priority communities are generally much lower than Boston overall, with Roxbury at a median income of $25,254, Mission Hill at $35,020, and Mattapan at $42,206. Many of DFCIs priority neighborhoods, Roxbury and Mattapan, which are more likely to have a greater population at the lower end of the income spectrum. Residents in DFCIs priority neighborhoods appear to experience higher rates of poverty than Boston overall. Female headed households are especially vulnerable, with 45% of Roxbury female-headed households living below the poverty line. Part VI, Line 5 Dana-Farbers 2016 Community Health Needs Assessment and Implementation Plan provide a robust description of our comprehensive cancer control programs and services. The report also provides a summary of accomplishments from our last needs assessment and sets forth our commitment to addressing the new opportunities to reduce the cancer burden in medically underserved communities in Boston. The reports can be found at http://www.dana-farber.org/About-Us/Community-Outreach/Community-Health-Ne eds-Assessment-Reporting.aspx. In addition, DFCI furthers its exempt purpose by promoting the health of the community through devoting the vast majority of its surplus funds to Institutional Supported Research ($119 million), by providing financial assistance to patients unable to afford care and by maintaining a community board). Part VI, Line 7 - State Filing of Community Benefit Report Massachusetts true AMERICAN CANCER SOCIETYTOBACCO FREE MA 250 Williams ST NW Atlanta GA 30303 131788491 501(C)(3) 12000 CANCER RES AND DEVLP FENWAY HIGH SCHOOL 174 Ipswich Street Boston MA 02215 046719813 501(C)(3) 20000 community support FRIENDS OF CANCER RESEARCH 1800 M Street NW Washington DC 20036 521983273 501(C)(3) 7000 CANCER RES and devlp Friend's of Dana-Farber 450 Brookline Ave BOSTON MA 02215 371613621 501(C)(3) 50000 CANCER RES and devlp LEUKEMIA & LYMPHOMA SOCIETY 1311 Mamaroneck Ave Suite 310 White Plains NY 10605 135644916 501(C)(3) 40000 CANCER REs and devlp THE BREAST CANCER RESEARCH FOUNDATION 60 East 56th Street 8th FL New York NY 10022 133727250 501(C)(3) 10000 Cancer Res and devlp UNITED WAY OF MASSACHUSETTS BAY 51 Sleeper St Boston MA 02210 042382233 501(C)(3) 10000 Cancer Res and devlp VISITING NURSE ASSOCIATION OF BOSTON 500 Rutherford Avenue Chalrestown MA 02129 042105800 501(C)(3) 15000 Community Support WHITTIER STREET HEALTH CENTER 1290 Tremont St Roxbury MA 02120 042619517 501(C)(3) 159270 Cancer Res and devlp Harvard University 60 Oxford Street Cambridge MA 02138 042103580 501(c)(3) 838073 Cancer Res and devlp Boston Ronald McDonald House 229 Kent St Brookline MA 02446 042627411 501(c)(3) 9000 Cancer Res and devlp Global Oncology Inc PO Box 574 Brooline MA 02446 464061142 501(c)(3) 20000 Cancer Res and devlp Albert Schweitzer Fellowship 109 Brookline Ave Boston MA 02215 131392786 501(c)(3) 10000 Cancer Res and devlp Big Brothers Big Sisters 330 Brookline Ave Boston MA 02115 042074467 501(c)(3) 10000 Community Support B'NAI B'RITH Iternational 60 East 56th St 8th FL New York NY 10022 530179971 501(c)(3) 10000 Cancer res and devlp Bottom Line One Washington Mall Boston MA 02108 043351427 501(c)(3) 10000 Community Support Business Executives for National 500 Armory St Jamaica Plain MA 02130 042104046 501(c)(3) 10000 Community Support Crittenton Women's Union 1120 20th Street NW Suite 300 Washington MA 20007 042104046 501(c)(3) 10000 Community Support Brigham and Women's Hosptial 75 Francis St Boston MA 02115 042312909 501(c)(3) 6000 Cancer res and devlp 19 0 Patient Assistance 253 128544 Patient Assistance 3143 1872008 FMV Patient supt Part IV All grants and donations were given to 501(c)(3) organizations to fulfill their Missions. X false true X X X X X false true false false false false false true false Benz Edward Trustee, President and CEO 877261 33648 294193 0 104335 0 221671 0 20299 0 1517759 33648 0 0 Boskey Richard S ESQ Asst Sec & General Counsel 453010 0 69567 0 34693 0 37800 0 29380 0 624450 0 0 0 Puhy Dorothy COO & EVP 623827 0 150552 0 52344 0 37800 0 6276 0 870799 0 0 0 Bartel Sylvia RPh MHP VP of Pharmacy Services 213314 0 29205 0 1459 0 30772 0 27253 0 302003 0 0 0 Bunnell Craig A MD Chief Medical Officer 459784 0 84551 0 26672 0 37800 0 6470 0 615277 0 0 0 Gettleman Wendy VP of Facilities Management 212749 0 21079 0 777 0 28272 0 26359 0 289236 0 0 0 Griffin James D MD Chair of Medical Oncology 544820 0 86151 0 48800 0 37800 0 22729 0 740300 0 0 0 Johnson Bruce MD Chief Clinical Research Ofc. 475238 0 88690 0 408611 0 36222 0 17432 0 1026193 0 40000 0 Megdal Maria SVP of Institute Operations 344212 0 56800 0 12119 0 37800 0 21557 0 472488 0 0 0 Memmott Drew SVP Research Administration 341063 0 43568 0 848 0 41401 0 22087 0 448967 0 0 0 Paresky Susan SVP of Development 503370 0 86214 0 42455 0 37800 0 24574 0 694413 0 0 0 Rollins Barrett J MD PHD Chief Scientific Officer 520307 0 84357 0 38648 0 37800 0 14063 0 695175 0 0 0 Stone Richard M MD Chief of Medical Staff 380912 0 35997 0 22585 0 37800 0 31100 0 508394 0 0 0 Constantine Michael MD Milford Med Dir-Hematology 571136 0 42282 0 43196 0 24550 0 24502 0 705666 0 0 0 Kantoff Philip MD Chief Clinical Research Ofc. 429388 0 166620 0 67473 0 37800 0 25865 0 727146 0 0 0 Nadler Lee MD SVP for Experimental Medicine 540217 0 78599 0 48755 0 37800 0 23525 0 728896 0 0 0 Soiffer Robert J MD Chief of Hematologic Malig. 496216 0 36326 0 42195 0 37609 0 28164 0 640510 0 0 0 Winer Eric MD Chief of Div of Women's Cancer 473814 0 93438 0 80813 0 42800 0 33704 0 724569 0 0 0 Bird Karen Former Officer 345728 0 58380 0 3309 0 28200 0 26761 0 462378 0 0 0 Reid-Ponte Pat Former Key Employee 361018 0 48302 0 17111 0 37800 0 12900 0 477131 0 0 0 Sallan Stephen E MD Former Key Employee 420019 0 71333 0 32118 0 37800 0 22993 0 584263 0 0 0 Shulman Lawrence N MD Former Key Employee 251270 0 92721 0 75573 0 37800 0 9676 0 467040 0 0 0 Schedule J, Part 1, Line 4b The following individuals participate in DFCI's 457(f) plan; taxable amounts are included in reportable compensation in Schedule J, Part II, Column (B)(iii): Benz, Edward J. Jr., MD 81,794 Boskey, Richard S., ESQ 24,848 Bunnell, Craig A. MD 24,888 Constantine, Michael, MD 38,989 Griffin, James D., MD 36,352 Johnson, Bruce MD 26,800 Kantoff, Philip MD 22,662 Megdal, Maria 11,250 Nadler, Lee, MD 35,938 Paresky, Susan 31,406 Puhy, Dorothy 45,288 Reid-Ponte, Pat 12,616 Rollins, Barrett J., MD, PHD 32,779 Sallan, Stephen E., MD 20,915 Shulman, Lawrence N., MD 3,316 Soiffer, Robert J., MD 30,567 Stone, Richard M MD 16,373 Winer, Eric, MD 28,298 Membership Dues DFCI paid membership dues on behalf of Susan Paresky the Sr. VP of Development, at the Harvard Club in Boston, MA. This positions responsibilities are those of fundraising. This membership provides use of space as well as important networking opportunities. The membership was utilized for business purposes, and therefoe was not included in taxable income. Part I Question 7 During the year, the CEO, COO, CFO, General Counsel, and the Key Employees were eligible to receive an incentive payment, a portion of which was a non-fixed payment payable at the discretion of the CEO and in the case of the CEO, the Compensation Committee, if the organization meets certain financial performance goals. The maximum possible non-fixed portion of these incentive payments ranged from 8% to 4% of base salary. Karen Bird stepped down as Chief Financial Officer in June of 2015, and transitioned to the role of Senior Policy Advisor. The portion of compensation listed in Schedule J attibutable to her role as CFO is 307,786. Other reportable compensation includes current year vesting amount in Dana-Farber Cancer Institute's supplemental nonqualified retirement plan. A Massachusetts Development Finance Agency 042456011 57586CZ24 2008-05-22 296490068 See Part VI false false false B Massachusetts Development Finance Agency 043431814 2012-07-02 57500000 See Part VI false false false C Massachusetts Development Finance Agency 043431814 2015-08-03 92500000 See Part VI false false false D Massachusetts Development Finance Agency 043431814 57584XNZ0 2016-06-23 281786480 See Part VI false false false A 150000000 0 301943668 8290868 4119476 0 2015100 116494 0 90335422 197066308 0 2011 true false true true B 0 0 57500000 0 0 0 0 0 0 0 57500000 0 2012 true false true true C 0 0 92500000 0 0 0 0 0 0 0 92500000 0 2015 true false true true D 0 0 282034224 0 590939 0 2486701 0 0 41043566 0 237913019 false false true true A false false true true true true 0 false false false true B false false true true true true 0 false false false true C false false true true true true 0 false false false true D false false false true true 0 false false false true A false false false true true true Morgan Stanley Capit 39.8 false false true Trinity Funding 2.8 true false true B false false false true true true Morgan Stanley Capit 39.8 false false false 0 false true C false false false true true true Morgan Stanley Capit 39.8 false false false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true Part I (Bond Issues): A (a) Issuer name: Massachusetts Health and Educational Facilities Authority, succeeded by Massachusetts Development Finance Agency A (f) Description of purpose: The bond issue was used to refund Pool J-1 issued on June 30, 1993; Pool J-2 issued on June 8, 1995;Pool M-2 issued on May 30, 2002; Series H issued on May 4, 2004; Series I issued on February 8, 2007 and to partially finance the construction of the Yawkey Center for Cancer Care. B (f) Description of purpose: The bond issue was used to refund part of Series L-2 bonds issued on 5/22/2008. C (f) Description of purpose: The bond issue was used to refund Series L-1 bonds issued on 5/22/2008. D (f) Description of purpose: The bond issue was / will be used to partially cover the acquisition and fit-out of research space and vivarium at the Longwood Center; to partially cover the replacement of HVAC system at the Smith Building; to cover the relocation to, reconstruction and equipping of the Institute's Cell Manipulation Core Facility; and to cover the costs of bond issuance and interest during the construction period as well as other capital projects. Part IV (Arbitrage): A 2(c) Did the following apply "No rebate due" - rebate calculation was performed in October 2016 B 2(c) Did the following apply "No rebate due" - rebate calculation was performed in October 2016 C 2(c) Did the following apply "No rebate due" - rebate calculation was performed in October 2016 D 2(c) Did the following apply "No rebate due" - rebate calculation was performed in October 2016 A 4(b) Name of provider: Morgan Stanley Capital Services, Inc. B 4(b) Name of provider: Morgan Stanley Capital Services, Inc. C 4(b) Name of provider: Morgan Stanley Capital Services, Inc. A 5(b) Name of provider: Trinity Funding Company, LLC Patricia Ponte Tuition Assistance X 117395 2295 false true true Stephen Sallan Tuition Assistance X 262081 78791 false true true Bruce Johnson Housing Loan X 400000 48333 false true true Karen Bird Tuition Assistance X 49550 25880 false true true Drew Memmott Housing Loan X 75000 58125 false true true 213424 haringen llc See Part V 197764 see Part V false Part IV Tom Herring, a Former Key Employee of DFCI, and his spouse own Haringen, LLC. During FY16, DFCI paid $ 197,764 in consulting fees to Haringen, LLC. X 837867 Letter from Donor X 201 5798794 Fair Market Value X 26 174000 Letter from Donor X Miscellaneous 34 742269 Letter from Donor false true false Schedule M, Part I, Line 33 DFCI received donations of art, books, and other goods that it displays in its properties. These goods have values that are either nominal or are not readily determinable, and are therefore not included as revenue. Part VI, Question 2 Family Relationship: John O'Connor and Laura Sen BUSINESS RELATIONSHIP: Richard Lubin, Christopher Hadley and Jane Brock-Wilson (Managing Directors of Berkshire Partners) Part VI, Question 11 Process used to review the Form 990 The Form 990 is prepared by the Tax Department and independently reviewed by Ernst & Young, LLP for technical tax issues. After the Tax Department and Ernst & Young, LLP finalizes the returns, The Chief Financial Officer of the Organization meets with the Tax Department to review the tax return. If any changes need to be made, the Tax Department will make the changes in accordance with the CFO. After the CFO approves the return, certain sections are taken to Board Committees for a more detailed analysis. For example, the Board Compensation Committee reviews all information related to compensation in Part VII and Schedule J. Once the return has been through the committees who review certain sections, the tax return is presented to the Audit Committee for review and approval. After the audit committee approves the tax return, an electronic message is sent to all Board members with a secured link to the tax return. The Board has the opportunity to review the return and if any issues arise, they can bring them to the appropriate executive management individuals. A final version of the form is made available to the Board before filing with the IRS. The return is only filed after each of the steps in the review process is complete. Part VI, Question 12c Monitoring & Enforcement of Conflict of Interest Policy. The Office of General Counsel, the Assistant Secretary of the Board, and the Tax Department drafts a Conflict of Interest Disclosure Questionnaire each year and has all trustees, officers, and key employees fill out a questionnaire in regards to their personal situation and personal and business relationships. The Assistant Secretary compiles the list of Disclosures and gathers financial data from the Accounts Payable and Payroll Department for all organizations, employees, independent contractors, and other miscellaneous transactions which were disclosed by all individuals. Once all of this information is compiled, the Office of General Counsel and the Tax Department goes through each transaction and disclosure to determine what needs to be disclosed on the tax return. The Tax Department and the Office of General Counsel also discusses if there are any other known transactions that have not been disclosed. If there are any questions regarding such situation, the Office of General Counsel and the Assistant Secretary will discuss the questions with the individual trustees, oficers and key employees involved. In addition the process described above, the governance committee of the board of directors annually reviews any new conflict of interest disclosures and they address any issues that may arise. The governance committee is also responsible to bring any major issues related to the conflict of interest policy to the executive committee and the entire Board if deemed necessary. Per DFCI's conflict of interest policy, in order to avoid a conflict of interest or an appearance of a conflict of interest: 1. A Trustee should not participate in a vote on a transaction in which the Trustee or family member has a financial interest and should disclose any potential conflict before DFCI acts on the transaction. 2. A Trustee, a member of his or her family, or an entity with which one or more of them has a material interest, may not do business with DFCI unless expressly authorized by DFCI after full disclosure. 3. A Trustee should fully disclose his or her association (including employment, consulting, or membership on a governing board by the Trustee or a family member) with an entity that competes with or has interests conflicting with those of DFCI and should refrain from participating in any vote if the vote affects DFCI. Once a disclosure has been made, DFCI's Office of General Counsel reviews such conflict and may discuss the matter with the appropriate parties. The Office of General Counsel will then review the matter with the Chairman of the Board. Final decisions are made with the chairman and possibly the Board's Executive Committee. Part VI, Question 15a Process for determining compensation of President Per DFCI's Executive Compensation Philosophy, annually the Compensation Committee of the Board of Trustees reviews the President's (DFCI's Chief Executive Officer) performance and makes a recommendation regarding compensation to the Executive Committee. The Executive Committee acts on the recommendation. To determine the recommendation and to ensure compliance with the Philosophy, the Compensation Committee bi-annually commissions an independent review by a third party organization to compare such compensation with that of other similarly situated individuals in the healthcare field in and outside of the region. The decision of the Executive Committee is reported to the full Board. Annually, following the filing of Form 990s, DFCI compares the information it reports for its President to the compensation of Presidents/CEO's at other area healthcare organizations as well as other institutions that are considered designated comprehensive cancer centers. The Board completed this process as of June 2014. Part VI, Question 15b Process for determining compensation of officers and key employees Per DFCI's Executive Compensation Philosophy, annually the DFCI President reviews the performance of Officers and Key Employees and makes a recommendation as to their compensation to the Compensation Committee of the Board of Trustees. The Compensation Committee establishes compensation for those individuals based on that recommendation. To determine the recommendation and to ensure compliance with the Philosophy, the Compensation Committee bi-annually commissions an independent review by a third party organization to compare such compensation with that of other similarly situated individuals in the healthcare field in and outside of the region. The decision of the Compensation Committee is reported to the Executive Committee of the Board of Trustees and to the full Board. Annually, following the filing of Form 990s DFCI compares the compensation of these individuals with those at other area healthcare organizations as well as other institutions that are considered designated cancer centers. Part VI, Question 19 Availability of Governing Documents, Conflict of Interest Policy, and Financial Statements to the Public We currently provide the governing documents upon request. The Governing Documents are also available to the Public on the Secretary of the Commonwealth's website. Conflict of Interest Policy - DFCI's Conflict of Interest Policy can be found within its Code of Conduct, which is available on its website. Financial Statements - The organization uses the services of Digital Assurance Certification LLC (DAC) to report annual audited financial statements and other relevant organizational information as required by certain regulatory and tax laws. DAC is a website (www.dacbond.com) free to the public that publishes tax-exempt bond issuers' financial and legal documents such as the Audited Financial Statements. Fiscal Year 2001 through the latest issue date of the Audited Financial Statements for Dana-Farber Cancer Institute, Inc. can be found on the DAC website. PART XI LINE 9 OTHER CHANGES IN NET ASSETS CHANGE IN INTEREST IN ASSETS HELD BY AFFILIATE $80,239,227 CHANGE IN VALUE OF SWAP AGREEMENT $(13,837,497) PENSION ADJUSTMENT $(2,379,783) Total Other Changes in Net Assets $64,021,947 Dana-Farber Inc 450 Brookline Avenue BP418 BOSTON MA 02215 043102433 INVEST MGMT MA 501(c)(3) 11A, TYPE 1 DFCI true DANA-FARBER TRUST INC 450 Brookline Avenue BP418 BOSTON MA 02215 300195757 DFCI RE MGMT MA 501(c)(3) 11A DFCI true DANA-FARBERPARTNERS CANCER CARE INC 450 Brookline Avenue BP418 BOSTON MA 02215 043320640 ONCOL SUP ORG MA 501(c)(3) 11c FI DFCI false RMSA TRUST 450 Brookline Avenue BP418 BOSTON MA 02215 562656539 RETRMT TRUST MA 501(c)(9) DFCI true Friends of Dana-Farber Cancer Institute 450 Brookline Ave BP418 Boston MA 02215 371613621 Fundraising MA 501(c)(3) 11A, TYPE 1 DFCI true Dana-FarberChildren's Hosp cancer care 450 Brookline Ave BP418 Boston MA 02215 043554536 Pediatric Onc MA 501(c)(3) Type 1 N/A Dana-Farber Cancer Care Network Inc 450 Brookline Avenue BP 418 Boston MA 02215 465138314 ONCOL SUP ORG MA 501(c)(3) Type 1 DFCI true dfpcc ptshp 450 Brookline Avenue BP418 BOSTON MA 02215 043402364 ONCOLOGY PTNR MA related 0 0 false 0 true 0.50000 false true true false false false false false false false false true false false true false false true true Dana-Farber Partners Cancer Care Inc O 33648 CASH Dana-Farber Partners Cancer Care Inc R 232948 CASH Dana-Farber Partners Cancer Care Inc L 38753722 CASH Dana-Farber Inc R 37078683 CASH Dana-Farber Inc S 217885896 CASH Friends of Dana-Farber Cancer Institute Inc O 262161 Actual Expense RMSA Trust R 170265 CASH Friends of Dana-Farber Cancer Institute Inc B 50000 Cash Friends of Dana-Farber Cancer Institute Inc C 1034840 Cash Dana-Farber Cancer Care Network Inc M 40568506 cost Dana-Farber Cancer Care Network Inc R 47089111 cost Friends of Dana-Farber Cancer Institute Inc O 12000 Actual Expense