Beth Israel Deaconess Medical Center

“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 beth israel deaconess medical center has the following rights, as designated in beth israel deaconess medical center'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)”

“As noted in various disclosures throughout this filing, beth israel lahey health, inc. (bilh) is the direct or indirect sole member of beth israel deaconess medical center, inc.. 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 beth israel deaconess medical center, inc. 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. Beth israel deaconess medical center, inc.'s form 990 is reviewed internally by the bilh assistant vice president, taxation and externally by deloitte. Beth israel deaconess medical center, inc.'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 beth israel deaconess medical center, inc.'s board of trustees prior to submission to the internal revenue service.”

“As noted throughout this filing, beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc. Board of trustees as well as former officers and key employees. The coi-tq process is designed to gather the information necessary for beth israel deaconess medical center, inc. 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, beth israel deaconess medical center, inc. Is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as beth israel deaconess medical center, inc.'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 beth israel deaconess medical center, inc.'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, beth israel deaconess medical center, inc. Is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as beth israel deaconess medical center, inc.'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. Beth israel deaconess medical center, inc.'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”

“To provide extraordinary care, where the patient comes first, supported by world-class education and research. The mission of the beth israel deaconess medical center (medical center or bidmc) is to serve patients compassionately and effectively, and to create a healthy future for them and their families. The medical center's mission is supported by its commitment to personalized, excellent care for its patients; a workforce committed to individual accountability, mutual respect and collaboration; and a commitment to maintaining our financial health and is obtained in conjunction with its beth israel lahey health affiliates. Bilh is an integrated health care system committed to expanding access to extraordinary patient care across eastern massachusetts and southern new hampshire 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, addiction treatment programs. Bilh's community of clinicians, caregivers and staff includes approximately 4,700 physicians and 39,000 employees. During the fiscal period covered by this filing, beth israel lahey health (bilh) served as the 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 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), anna jaques hospital (ajh), 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 lhss in turn served as the sole member of beth israel lahey health primary care. See form 990 schedule r for additional information.”

“Patient care: the medical center is passionate about leading-edge patient care. The medical center's patients receive treatments that are today's gold standard of care or innovative therapies that will become the gold standard of tomorrow. The medical center has developed five major comprehensive care centers that allow physicians and clinical staff from multiple disciplines such as medicine, surgery, pathology, radiology, oncology, and social work to work together so that our patients are receiving the most coordinated, comprehensive care possible. These centers include a cancer center, a cardiovascular institute, a digestive disease center, a spine center, and a transplant institute. Other notable areas where the medical center leads the way in patient care span a wide array of services including areas such as vascular services for patients with diabetes complications, and obstetric care for routine pregnancies as well as the most complex patient circumstances. The medical center also offers a center for minimally invasive surgery, a state-of-the-art emergency room, a level one trauma center, ahead of the curve imaging systems. The medical center was the first in new england to offer a dynamic new noninvasive radiation therapy. Some of the medical center's key statistics for fy 2023 regarding patient volume are identified below: outpatient hospital care during the period covered by this filing, bidmc had 1,167,854 outpatient encounters. 8,788 observation cases, 10,856 pain clinic visits, 12,175 outpatient ambulatory surgeries, 23,316 outpatient endoscopy procedures, 68,065 outpatient oncology visits with 65,133 infusions, 103,975 outpatient ekg exams, 44,007 outpatient orthopedic procedures, 274,611 outpatient radiology exams, 45,146 outpatient ct scans, 25,849 outpatient ultrasounds, 34,136 outpatient mris, 7,843 other nuclear medicine tests, 22,321 breast imaging exams, 2,842,099 outpatient lab tests, 48,885 outpatient rehabilitation/physical therapy visits and 161,356other tests and procedures. Inpatient hospital care during its fiscal year ended september 30, 2024 bidmc had 35,104 inpatient discharges with 247,754patient days (including 8,284 inpatient psych/behavioral health days), had 4,069 normal newborn discharges with 10,957 normal newborn patient days and performed 10,399 inpatient surgeries. Urgent and emergent care bidmc operates an emergency department (ed) including access to level 1 trauma care 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, bidmc had 54,576 emergency department visits. In addition, bidmc operates several urgent care sites in its communities. These urgent care locations are staffed with the same emergency physicians that staff the ed and during the fiscal year covered by this filing, bidmc had 30,100 urgent care visits. In addition, bidmc is committed to providing community benefits in the communities it serves. See form 990, schedule h for additional detail.”

“Research the medical center's research mission is to be a world-class research institution where outstanding scientists work to develop new knowledge for the betterment of the health of the local and extended communities. The research program strives to be renowned for its bench-to-bedside model of translational research and for its collaboration with industry as a pathway for transferring the fruits of research into products that improve the quality of life. The medical center commits to maintain a collaborative culture and modern, high-quality facilities and to take full advantage of the unique relationships that exist among harvard medical school and the harvard teaching hospitals as well as reaching out and collaborating with nationally recognized and world-renowned experts in various fields. The medical center's scientists continue to search for improved understanding of diseases and better treatments for patients, which in turn directly impacts the lives of patients and improves the medical center's patient care. During the fiscal period covered by this filing, more than 1,800 active federal, industry and foundation sponsored projects and more than 2,400 active exempt, expedited, and full board-reviewed clinical research studies. Bidmc research is led by more than 260 principal investigators, the majority of whom are harvard medical school faculty. The key areas of research include vascular biology, molecular imaging, transplantation, signal transduction, cancer biology, metabolic disease, neurobiology and cardiology/cardiac surgery. The medical center's extraordinary faculty has established a culture that is collaborative and oriented toward translating new knowledge into novel medical treatments and patient care. Additional detail is included in form 990, schedule h.”

“Teaching the medical center's devotion to teaching, to respecting students, and to embracing technological and clinical practice innovation make the medical center a top choice among medical students and health care professionals. The medical center trains hundreds of medical students, interns and residents, as well as professionals in nursing, social work and the allied health sciences. The medical center the medical center has 63 accreditation council for graduate medical education (acgme) approved clinical residency and fellowship programs with 736 residents and clinical fellows. In addition, the medical center has 43 nonstandard clinical fellowship programs with 47 trainees per year. Nonstandard clinical fellowship programs with 60 trainees per year. Staff physicians at the medical center who hold faculty appointments at harvard medical school instruct the doctors of tomorrow by supervising of their daily patient care and by conducting a range of interactive learning experiences. The carl j. Shapiro institute for education and research at harvard medical school and bidmc, a support organization of the medical center and an integral component of the center for education at the medical center, is both a "think tank" for advancing medical education and a unique training resource. Within the center, the carl j. Shapiro simulation and skills center provides high-tech learning experiences on topics ranging from minimally invasive surgery to intensive care and offers unique opportunities for faculty members to share years of collective experience in mastering the art of science and medicine with their students. It also offers an exceptional opportunity and extension of more traditional methods for medical students and residents to practice and hone their medical and surgical skills. In addition, the beth israel lahey health (bilh) network of affiliates engaged in significant activities supporting behavioral health in the primary care and other healthcare settings as well as other healthcare initiatives for the communities served. Please see form 990 schedule h for additional information.”

“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 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 beth israel deaconess medical center, inc.. During this same period, beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc.'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 beth israel deaconess medical center, inc.'s balance sheet, beth israel deaconess medical center, inc. Is including this disclosure in its form 990 because beth israel deaconess medical center, inc. Is a member of the bilh obligated group.”

“As noted throughout this filing, beth israel lahey health (bilh) served as a support organization and the direct or indirect sole member of beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc. Forms 1099 were all issued in the bilh name and under the bilh ein. However, in accordance with instructions to this form 990, beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc. Each other affiliate is similarly reporting the number of forms 1099 which are attributable to their own service providers.”

“For the calendar year 2023, beth israel deaconess medical center (bidmc) served as the common pay agent for the following entities medical care of boston management corp d/b/a beth israel lahey health primary care a/k/a affiliated physicians group (apg)(ein: 04-2810972) and beth israel deaconess hospital needham, inc. (bid-needham) (ein: xxx-xx-xxxx). As noted throughout this filing and in this form 990, schedule r, all three entities are exempt from income tax under irc section 501(c)(3) and are members of the beth israel lahey health network. In accordance with instructions to this form 990, bidmc is reporting only those forms w-2 issued to its own employees. Forms w-2 issued by beth israel deaconess medical center as agent for apg and bid-needham are reported by those entities as if issued directly.”

“Beth israel deaconess medical center, inc. Did not receive any contributions of intellectual property and as such, was not required to file form 8899.”

“Beth israel deaconess medical center, inc. 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 191,064,403. Management and general expenses 0. Fundraising expenses 0. Total expenses 191,064,403. Purchased services: program service expenses 135,923,448. Management and general expenses 0. Fundraising expenses 0. Total expenses 135,923,448. Outside labor: program service expenses 42,536,210. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,536,210. Professional fees: program service expenses 23,553,269. Management and general expenses 360,495. Fundraising expenses 0. Total expenses 23,913,764. Clinical professional fees: program service expenses 101,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 101,200.”

“Net assets released for capital 533,333. Net assets released from restrictions 10,653,104. Net assets released to operations 3,526,023. Pension expense -17,214,201. Transfer of net assets to affiliates -50,464,103. Change in funded status of benefits 23,353,045. Pledge adjustments -17,171,140. Research grants in nar -9,160,857. Restricted fund adjustment 0.”

“As noted throughout this form 990, beth israel deaconess medical center, inc. 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 beth israel deaconess medical center, inc. And beth israel deaconess medical center, inc. 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.”