Mount Auburn Hospital

“For the period covered by this filing, beth israel lahey health, inc. (bilh) served as direct or indirect sole member of: beth israel deaconess medical center, inc. (bidmc), mount auburn hospital (mah), new england baptist hospital (nebh), beth israel deaconess hospital milton, inc. (milton), beth israel deaconess hospital needham, inc. (needham), beth israel deaconess hospital plymouth, inc. (plymouth), lahey clinic foundation (lcf) , lahey clinic (lci), lahey clinic hospital d/b/a lahey hospital and medical center (lhmc), winchester hospital (winchester), northeast hospital corporation (northeast), anna jaques hospital (ajh), beth israel lahey health pharmacy, joslin diabetes center, exeter health resources, inc. (ehri) and exeter hospital. Each of these affiliates may have, in turn, served as member of additional entities within the bilh network of affiliates. In addition, harvard medical faculty physicians at beth israel deaconess medical center, inc. (hmfp) is the dedicated physician practice of bidmc and an entity integrally related to helping bidmc and other affiliates in the bilh network accomplish their charitable purposes. For this same period hmfp served as the sole member of affiliated physicians of harvard medical faculty physicians at beth israel deaconess medical center (aphmfp) as well as the direct or indirect member of several additional entities. Two or more of the persons listed in this form 990 part vii have a business relationship with each other by virtue of sitting on one or more boards of directors/trustees or by serving in an employment relationship with one or more entities within the network of the affiliated organizations noted above. Additional detail is provided in the explanatory notes to this form 990 schedule j.”

“For the period covered by this filing, beth israel lahey health, inc. (bilh) served as direct or indirect sole member of: beth israel deaconess medical center, inc. (bidmc), mount auburn hospital (mah), new england baptist hospital (nebh), beth israel deaconess hospital milton, inc. (milton), beth israel deaconess hospital needham, inc. (needham), beth israel deaconess hospital plymouth, inc. (plymouth), lahey clinic foundation (lcf) , lahey clinic (lci), lahey clinic hospital d/b/a lahey hospital and medical center (lhmc), winchester hospital (winchester), northeast hospital corporation (northeast), anna jaques hospital (ajh), beth israel lahey health pharmacy, joslin diabetes center, exeter health resources, inc. (ehri), exeter hospital and to affiliates of these entities.”

“The member has the exclusive authority to (a) appoint and reappoint trustees, (b) fill any vacancies in the offices of trustees, and (c) acting by vote of not less than three quarters (3/4) of the member's trustees then in office, remove, with or without cause, a trustee.”

“The member of mount auburn hospital has the following rights, as designated in mount auburn hospital's by-laws: subject to the provisions of the articles of organization and these bylaws, the member shall have the right to exercise all powers, both positive and negative, conferred by massachusetts general laws ("m.g.l.") chapter 180, as amended, on members of corporations organized under m.g.l. Chapter 180. In addition, except as are expressly granted to the board of trustees of the corporation ("board") in these bylaws, the member shall have the right to exercise all powers, positive and negative, conferred by m.g.l. Chapter 180 on boards of corporations organized under m.g.l. Chapter 180. Notwithstanding the foregoing, the member may not take any of the following actions without the approval of the board: (a) approve or require any change in, or consolidation of philanthropic gifts, assets, and programs of the corporation, which shall remain under the corporation's control and be used for the benefit of the corporation and not for other components of the member's system, except to the extent that such changes involve back-office consolidation with other direct or indirect subsidiaries of the member; (b) approve or require any change in the name, brand, or trademark of the corporation or any of its subsidiaries, except such complementary changes as the member may determine are reasonably appropriate in establishing a system-wide identity for the affiliated entities; or (c) amend or restate these bylaws to change or eliminate either of the foregoing limitations on its powers. For the period ending on the third anniversary of the date the member becomes the sole corporate member of the corporation, the member's authority to change the medical school affiliation of the corporation or any of its subsidiaries is subject to the requirement that it obtain the unanimous consent of the corporation's designated trustees (as defined in the bylaws of the member) and the approval of the member's board of trustees (the "member's board"). The member may not cause the corporation to cease operating a separately licensed hospital facility, or close any essential service of such hospital facility, without consulting with the board prior to taking such action. The powers and responsibilities of the board include the following: (a) providing recommendations to the member regarding (i) appointment, reappointment and removal of trustees, (ii) the establishment of the corporation's policies, (iii) the maintenance of patient care quality, and (iv) the provision of clinical services and community service planning in a manner responsive to local community needs; (b) ensuring compliance with all licensure and accreditation requirements, including credentialing and other medical staff matters; (c) providing oversight for institutional planning, making recommendations for new clinical services, and participating in an annual review of the corporation's strategic and financial plan and goals; (d) reviewing and recommending approval of operating and capital budgets as well as making recommendations with respect to capital expenditures; (e) making recommendations with respect to quality assessment and improvement programs; (f) providing oversight of risk management programs relating to patient care and safety; (g) reviewing disaster plans that deal with both internal (e.g., fire) and external disasters; and (h) evaluating recruitment needs to ensure adequate medical staff capacity to continue to meet community needs. Except as otherwise provided in these bylaws, the board shall act in an advisory capacity and consistent therewith shall have only the following powers: (a) powers expressly granted by the member from time to time; (b) power to exercise its authority as a member of other corporations; (c) power to enforce any rights vested in the corporation under the bylaws of the member (as defined under the bylaws of the member) or under these bylaws with re”

“As noted in various disclosures throughout this filing, beth israel lahey health, inc. (bilh) is the direct or indirect sole member of mount auburn hospital. This form 990 is prepared by the bilh tax department in conjunction with deloitte tax, llp (deloitte). As part of this process, the bilh tax department works with other disciplines and functions within bilh and mount auburn hospital to ensure that all financial and non-financial disclosures are complete and accurate. Examples of such departments include but are not limited to: finance and accounting, human resources and payroll, treasury, compliance, legal, community benefits, financial assistance and reimbursement, governance, development, graduate medical education, government relations, research and/or research finance. Mount auburn hospital 's form 990 is reviewed internally by the bilh assistant vice president, taxation and externally by deloitte. Mount auburn hospital 's form 990, along with the forms 990 of all entities in the bilh network, are discussed with the bilh audit and compliance committee. Deloitte signs the final returns. A copy of the complete return is then provided to each member of mount auburn hospital 's board of trustees prior to submission to the internal revenue service.”

“As noted throughout this filing, mount auburn hospital is a member of the beth israel lahey health (bilh) system of affiliates. All entities in the bilh network adhere to the bilh conflict of interest policy and maintain a written, comprehensive conflict of interest policy at the entity level. Pursuant to these policies, bilh entities' officers, trustees and key employees as well as certain other individuals are required to complete the annual conflict of interest and tax questionnaire (coi-tq). The coi-tq is designed to require disclosure of any business and family relationships and affiliations maintained by officers, trustees, or key employees and their family members and which may result in a real or perceived conflict of interest. The bilh office of integrity and compliance, in conjunction with the bilh tax department, administers the coi-tq process annually. Bilh integrity and compliance collects and reviews all disclosures. Disclosures for bilh executives and key employees are assigned appropriate follow-up action in accordance with the bilh policy. A summary of positive responses for each bilh affiliate is provided to the compliance officer for that entity for review final determination of any potential or actual conflict. Any activity that requires action under the conflict of interest policies is subject to ongoing review by mount auburn hospital as well as the bilh integrity and compliance office. Pursuant to the bilh conflict of interest policy, certain activities which could create conflicts of interest are prohibited while other types of relationships are permitted, subject to compliance with a management plan to require disclosure and recusal, including appropriate documentation in the minutes. In addition, as noted above, the annual coi-tq process outlined above is jointly issued by the bilh tax department, to ensure that the questionnaire is distributed to all current and former members of the mount auburn hospital board of trustees as well as former officers and key employees. The coi-tq process is designed to gather the information necessary for mount auburn hospital to completely and accurately complete form 990 schedule l, transactions with interested persons and form 990, part vi, question 2, family and business relationships between officers, directors/trustees and key employees.”

“As noted throughout this filing, mount auburn hospital is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as mount auburn hospital's sole member, or if not as direct sole member, indirectly as the member in its capacity as parent of the beth israel lahey health network. In this role bilh maintains the responsibility for setting compensation for executives and senior management of the entities which comprised the beth israel lahey health network. The bilh compensation committee is therefore responsible for assuring that the total compensation provided to these individuals is fair and reasonable using current and credible market practice information and is responsible for ensuring compliance with applicable legal and regulatory guidelines, the bilh compensation committee is composed of independent members of its board of trustees and except as otherwise noted below or in form 990 schedule j, the compensation reported in this form 990 for mount auburn hospital's officers, trustees and key employees was set by the bilh compensation committee. The bilh compensation committee process for setting compensation is below. The beth israel lahey health (bilh) compensation committee establishes the policies and the compensation structure, including benefits, for the beth israel lahey health network of affiliates including the bilh chief executive officer as well as other members of senior management at bilh and its affiliates. The compensation committee is responsible for assuring that the total compensation provided to these individuals is fair and reasonable using current and credible market practice information and is responsible for ensuring compliance with applicable legal and regulatory guidelines. The bilh compensation committee is composed of independent members of its board of trustees. In setting compensation, the compensation committee relies upon published compensation surveys and studies produced by independent compensation consulting firms that regularly assess executive compensation and benefits of substantially similar organizations. The compensation committee meets to review the compensation structure of the individuals described above and at that time reviews the compensation survey details prepared by the independent compensation consulting firm. For some categories of positions, the compensation committee will review the compensation structure and targets as a group, rather than by individual. Compensation for the bilh ceo and other senior executives is reviewed on an individual basis. The compensation committee then votes to approve the compensation arrangements of all individuals described above except for the bilh ceo. The compensation package for the bilh ceo as voted by the compensation committee is submitted to the full board of trustees for approval. All deliberations for both the compensation committee and the board of trustees are contemporaneously documented in minutes. The compensation committee processes and procedures as described above are designed to meet the requirements of treasury regulation section 53.4958-6(c), rebuttable presumption that a transaction is not an excess benefit transaction.”

“As noted throughout this filing, mount auburn hospital is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as mount auburn hospital's sole member, or if not as direct sole member, indirectly as the member in its capacity as parent of the beth israel lahey health network. Mount auburn hospital's governing documents, conflict of interest policy and financial statements are available to the general public upon request at the following location: beth israel lahey health tax department schrafft's city center, 4th floor, 529 main street charlestown, ma 02129”

“The mission of new england baptist hospital (nebh or hospital) is the operation and maintenance of an acute care, orthopedic specialty hospital and provision of all services related thereto for the benefit of patients. Nebh strives to transform patients' lives by promoting wellness, restoring function, lessening disability, alleviating pain and advancing knowledge in musculoskeletal diseases and related disorders. During the fiscal period covered by this filing, beth israel lahey health (bilh) served as the sole member of anna jaques hospital (ajh), beth israel deaconess medical center, inc. (bidmc), mount auburn hospital (mah), new england baptist hospital (nebh), beth israel deaconess hospital - milton, inc. (milton), beth israel deaconess hospital - needham, inc. (needham), beth israel deaconess hospital - plymouth, inc. (plymouth), lahey health shared services (lhss), lahey clinic foundation (lcf), winchester hospital (winchester), northeast hospital corporation (nhc) which includes beverly, addison gilbert and bayridge hospitals, northeast behavioral corporation (nbhc), the beth israel lahey health performance network (bilhpn), exeter health resources inc. (ehri) and the beth israel lahey health pharmacy. The lahey clinic foundation in turn served as the sole member of lahey clinic inc, and lahey clinic hospital d/b/a lahey hospital and medical center (lhmc) and exeter health resources inc served as the sole member of exeter hospital. Each of the entities listed here may have also, in turn, served as member to other network affiliates. Bilh is an integrated health care system committed to expanding access to extraordinary patient care across eastern massachusetts and southern new hampshire and advancing the science and practice of medicine through groundbreaking research and education. The bilh system is comprised of academic and teaching hospitals, a premier orthopedics hospital, primary care and specialty care providers, ambulatory surgery centers, urgent care centers, community hospitals, homecare services, outpatient behavioral health centers and addiction treatment programs. Bilh's community of clinicians, caregivers and staff includes approximately 4,700 physicians and 39,000 employees.”

“Surgeons in mount auburn hospital's general surgery division use the latest technologies combined with advanced surgical expertise to perform surgeries that are as minimally invasive and painless as possible. Mah surgeons perform both elective and emergent surgeries. Elective surgery involves a combination of diagnostic and interventional procedures resulting in pertinent follow-up with the patient's referring physician. It is planned for and scheduled in advance. Emergent surgery is most often the result of a medical emergency, and is most often referred from an emergency department physician. In either situation, mount auburn's surgeons are available twenty-four hours a day, seven days a week, to ensure that patients receive the most advanced treatment possible. Mah surgeons focus on a dual mission of clinical care and patient education. Because the hospital is a teaching hospital of harvard medical school, it is able to offer more surgical services than most hospitals of similar size, including neurosurgery and cardiovascular surgical procedures, as well as continual surgical responses in all disciplines. Mah is also small enough to offer personalized care throughout a patient's surgery, including preparation and recovery. The hospital is enriched by the enthusiasm of our medical residents. Along with primary care (internal medicine) and general surgery, mount auburn hospital staffs physicians who specialize in a wide variety of medical and surgical disciplines including, allergy, anesthesiology, cardiology, cardiovascular and thoracic surgery, dermatology, ear nose and throat, emergency medicine, endocrinology and metabolism, family medicine, gastroenterology, geriatric medicine, hand surgery, hematology/oncology, infectious diseases, nephrology, neurology, neurosurgery, occupational health, ophthalmology, oral surgery, orthopedic surgery, pathology, plastic surgery, podiatry, pulmonary medicine, rheumatology, urology and vascular surgery. During its fiscal year ended september 30, 2024, mount auburn hospital had 153 licensed medical/surgical beds, 20 intensive care unit beds, 28 obstetrics beds, 16 psychiatric beds, and had 9,302 inpatient discharges with 43,506 inpatient days and performed 1,217 inpatient surgeries.”

“Mount auburn hospital provides same day surgical services in both the main operating room where it has 10 operating rooms and a dedicated pre-surgical area and pacu as well as in a separate surgical day care area with an additional 3 operating rooms and dedicated pacu space. Same day outpatient surgeries include procedures in the following specialties: ophthalmology, podiatry, general surgery, orthopedic, gynecology, hand, urology, ent, and plastics/cosmetics. During the period covered by this filing, mount auburn hospital had 348,897 outpatient encounters. This included 2,998 observation cases, 5,789 outpatient ambulatory surgeries, 6,694 outpatient endoscopy visits, 6,138 outpatient oncology visits, 3,473 outpatient oncology infusions, 22,641 outpatient ekg exams, 639 outpatient orthopedic procedures, 47,008 outpatient radiology exams, 26,260 outpatient ct scans, 18,884 outpatient ultrasounds, 11,789 outpatient mris, 1,421 other nuclear medicine tests, 42,160 breast imaging exams, 1,063,678 outpatient lab tests, 15,207 outpatient rehabilitation/physical therapy visits, and 49,022 other tests and procedures.”

“Mah operates an emergency department (ed) which is open to all patients in need of emergent care, regardless of ability to pay. The ed is open 24 hours a day, 7 days a week, 365 days a year. During the fiscal year covered by this filing, mah had 33,147 emergency department visits. In addition to the program service accomplishments noted above, the bilh network had significant activities across entities related to both behavioral health and other healthcare initiatives. See the narrative support for schedule h for additional details.”

“As described in this form 990 and for the period covered by this filing, beth israel lahey health, inc. (bilh) is an entity exempt from income tax under section 501(c)(3) of the internal revenue code of 1986, as amended and served as a support organization of and direct or indirect sole member of mount auburn hospital. During this same period, mount auburn hospital was a member of the bilh obligated group which has issued tax-exempt bond financing through either the bilh obligated group or through a previous obligated group which is now a part of the bilh obligated group. The schedule k as included in this form 990 includes all of the bilh obligated group outstanding tax-exempt debt for bonds issued after december 31, 2002, only a portion of which is allocable to and reported on mount auburn hospital's balance sheet.”

“As reported on the form 990 schedule k, the lahey health system inc. (lhsi) series f bonds which were issued in 2015 are now part of the beth israel lahey health (bilh) obligated group debt. The bonds were issued in 2015 and as of september 30, 2023 there was a balance remaining in the construction fund. Proceeds in the construction fund were unexpectedly held beyond the three-year temporary period, and were yield restricted in compliance with federal tax requirements. Although these bonds are not on the mount auburn hospital's balance sheet, mount auburn hospital is including this disclosure in its form 990 because mount auburn hospital is a member of the bilh obligated group.”

“The boston, ma office of kpmg issued an unqualified opinion on the consolidated audited financial statements of the beth israel lahey health, inc. And affiliates for fiscal period ended september 30, 2024. These statements were prepared in accordance with generally accepted accounting principles (gaap) and included the accounts of the beth israel lahey health, inc. (bilh), and the entities for which beth israel lahey health, inc. (bilh) served as sole member during the fiscal period covered by this filing, (anna jaques hospital (ajh), beth israel deaconess medical center, inc. (bidmc), mount auburn hospital (mah), new england baptist hospital (nebh), beth israel deaconess hospital - milton, inc. (milton), beth israel deaconess hospital - needham, inc. (needham), beth israel deaconess hospital - plymouth, inc. (plymouth), lahey health shared services (lhss), lahey clinic foundation (lcf), winchester hospital (winchester), northeast hospital corporation (nhc) which includes beverly, addison gilbert and bayridge hospitals, northeast behavioral corporation (nbhc), the beth israel lahey health performance network (bilhpn), the joslin diabetes center, exeter health resources, inc. (ehri) and the beth israel lahey health pharmacy. The lahey clinic foundation in turn served as the sole member of lahey clinic inc, and lahey clinic hospital d/b/a lahey hospital and medical center (lhmc). Ehri in turn served as the sole member of exeter hospital and other affiliates of ehri. Each of these bilh affiliates may in turn serve as member of additional entities within the network of affiliates, and whose accounts are included in the bilh audited financial statements. In addition, the bilh financial statements also include the accounts of harvard medical faculty physicians at beth israel deaconess medical center, inc. (hmfp), the dedicated physician practice of beth israel deaconess medical center and an entity integrally related to helping bidmc and other affiliates in the bilh network accomplish their charitable purposes. The accounts of the entities for which hmfp serves as member are also included in the hmfp and bilh audited financial statements. The audit and compliance committee of bilh's board of trustees assumes responsibility for oversight of the consolidated audit for the network as a whole.”

“As noted throughout this filing, beth israel lahey health (bilh) served as a support organization and the direct or indirect sole member of mount auburn hospital. As part of that relationship, bilh provided centralized support to its network of supported organizations, including among other things, operational support such as processing payroll and accounts payable. In this capacity bilh issued all forms 1099 to not only its own vendors and service providers, but also to those who provided services to mount auburn hospital. Forms 1099 were all issued in the bilh name and under the bilh ein. However, in accordance with instructions to this form 990, mount auburn hospital is reporting the number of forms 1099 related to services performed for and payments related to, its service providers as if they were processed directly by mount auburn hospital. Each other affiliate is similarly reporting the number of forms 1099 which are attributable to their own service providers.”

“Mount auburn hospital did not receive any contributions of intellectual property and as such, was not required to file form 8899.”

“Mount auburn hospital did not receive any contributions of cars, boats, airplanes or other vehicles and as such, was not required to file form 1098-c.”

“Physician services: program service expenses 10,127,710. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,127,710. Outside labor: program service expenses 14,370,785. Management and general expenses 114,295. Fundraising expenses 0. Total expenses 14,485,080. Professional fees: program service expenses 474,042. Management and general expenses 886,797. Fundraising expenses 0. Total expenses 1,360,839. Meal services: program service expenses 3,829,942. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,829,942. Employee shuttle services: program service expenses 1,430,581. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,430,581. Laundry and linen services: program service expenses 1,408,517. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,408,517. Other purchased services: program service expenses 5,776,903. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,776,903. Clinical professional fees: program service expenses 600. Management and general expenses 0. Fundraising expenses 0. Total expenses 600.”

“Change in funded status of benefits -53,741. Pledge and fund adjustments 344,615. Perm restricted released for operations change in funded status of benefits plans endowment & other adjustments”

“As noted throughout this form 990, mount auburn hospital is a member of the beth israel lahey health network of affiliates. Beth israel lahey health (bilh) serves as the direct or indirect member of mount auburn hospital and mount auburn hospital is included in the consolidated audited financial statements of beth israel lahey health. The audit and compliance committee of bilh's board of trustees assumes responsibility for oversight of the consolidated audit for the network as a whole.”