Northeast Behavioral Health Corporation

“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.”

“During the fiscal year covered by this filing, northeast behavioral health corp amended its by-laws. The goal of the bylaw amendments was to align the northeast behavioral health corp by-laws with the governing documents of its sister entities within the beth israel lahey health network and a summary of the changes is below. 1. Action by the member amends the timing of effect and process for adoption of any action taken by the member on behalf of nbhc to say that any action taken by the member is deemed authorized when taken by the member's board (or its authorized representative) and that any such actions may be taken without a meeting if confirmed through a duly authorized written communication by the member's board or its representative filed with the clerk of the corporation. 2. Number of trustees amends the by-laws to state that the ex officio trustees of the corporation shall consist of those individuals serving from time to time as the corporation's ceo, president, treasurer, and clerk or their respective designees. The number of trustees serving on the board, including those serving ex officio, shall be not less than four (4) or more than twenty-six (26) unless some other number is set by the member through the amendment of these bylaws. 3. Designees amends the by-laws to allow the ceo, president, treasurer, and clerk to appoint a designee. 4. Appointment, reappointment and removal of trustees amends the process for removing a trustee for cause 5. Limitation of power.to exercise authority as a member of other legal entities amends the powers of the nbhc board to state that: i. All statutory powers that reside in the corporation as a member of another legal entity under massachusetts law may be exercised by the corporation only at the express and explicit direction of, and with the approval of, the member; ii. All statutory powers that reside in the corporation as a member of another legal entity under massachusetts law may be exercised directly by the member after consultation with the chair but otherwise without the approval or participation of the corporation; and iii. Other than statutory powers, the corporation shall have only those powers and authorities over and with respect to the legal entities of which it is a member as are expressly and explicitly delegated or directed to the corporation by action of the member's board. 6. Officers amends the list of officers add an assistant treasurer, and an assistant clerk who shall be the chief financial officer (or comparable position) of the corporation and the attorney in the beth israel lahey health office of general counsel supporting the corporation, respectively, each serving ex officio, and retaining their respective positions as officers so long as they retain the positions with the corporation or the member upon which ex officio status is conferred. I. In the absence or disability of the treasurer, the treasurer's powers and duties may be performed by the assistant treasurer. Ii. In the absence or disability of the clerk, her or his powers and duties may be performed by the assistant clerk. Iii. The board chair need not be the president of the corporation 7. Committees amends the by-laws to explicitly state that the board may require any person who is not a trustee who serves on or provides consultation to a committee to sign a confidentiality agreement and a conflict of interest disclosure form; to affirmatively state and require that each committee shall keep a record of its proceedings and submit any reports and recommendations to the board; and to affirm that the board shall have the power to remove any committee member with or without cause and rescind any action of any committee, but no such rescission shall have retroactive effect. 8. Medical staff; qualified patient care assessment program amends the by-laws to provide that to the extent the corporation operates any clinics licensed by the department of public health there will be a governance structure”

“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 northeast behavioral health corporation has the following rights, as designated in northeast behavioral health corporation'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.”

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

“As noted throughout this filing, northeast behavioral health corporation 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 northeast behavioral health corporation 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 northeast behavioral health corporation board of trustees as well as former officers and key employees. The coi-tq process is designed to gather the information necessary for northeast behavioral health corporation 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. Form 990 part vi, section b, line 13: as noted throughout this filing, northeast behavioral health corporation is a member of the beth israel lahey health (bilh) system of affiliates and bilh serves as northeast behavioral health corporation's direct or indirect sole member. Although northeast behavioral health corporation's board has not formally adopted a written whistleblower policy, because of the close connection and affiliation between northeast behavioral health corporation and bilh, northeast behavioral health corporation follows the formal written policy which was adopted by the bilh board.”

“As noted throughout this filing, northeast behavioral health corporation is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as northeast behavioral health corporation '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 northeast behavioral health corporation '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, northeast behavioral health corporation is a member of the beth israel lahey health (bilh) network of affiliates with bilh serving as northeast behavioral health corporation '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. Northeast behavioral health corporation '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 northeast behavioral health corporation d/b/a beth israel lahey health behavioral services' (bilhbs) is to provide personal, compassionate, state-of-the-art, integrated behavioral healthcare that makes a difference in the lives of the people and communities served by beth israel lahey health and its affiliates.”

“The mission of northeast behavioral health corporation d/b/a beth israel lahey health behavioral services' (bilhbs) is to provide personal, compassionate, state-of-the-art, integrated behavioral healthcare that makes a difference in the lives of the people and communities served by beth israel lahey health and its affiliates. Beth israel lahey health (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 and 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. The entities listed here may have also, in turn, served as member to other network affiliates. See form 990 schedule r for additional information.”

“Addiction services northeast behavioral health corporation d/b/a beth israel lahey health behavioral services (nbhc or bilh bs) is the largest network of mental health and substance use disorder services in eastern massachusetts, providing high-quality mental health and addiction treatment. This includes a full continuum of care for children and adults ranging from inpatient to community-based services. Treatment offerings include mobile crisis teams for behavioral and substance-related emergencies; inpatient psychiatric and detoxification treatment; residential programs; outpatient mental health and addiction clinics; and medication-assisted treatment programs for persons with opioid use disorders. Northeast behavioral health corporation (nbhc) has over 220 beds in 7 facilities for patients requiring acute psychiatric, detoxification and post-acute diversionary services. Other offerings include many community-based services such as mobile emergency services teams, school and home-based counseling for youth and their families. Bilhbs serves approximately 17,000 individuals annually, providing over 390,000 units of service, in a vast array of settings based on their needs. Nbhc provided addiction treatment services with more than 220 inpatient and residential beds, operating 24/7 for addiction treatment. Addiction treatment includes both outpatient and inpatient treatment and prevention. Substance abuse counseling and group therapy is offered for both adults and teens, as are a range of court-ordered programs including operating under the influence (oui) education and evaluations. Medication-assisted treatment for men and women addicted to heroin or prescription opioids is provided at locations in gloucester and danvers, massachusetts. Acute treatment programs providing inpatient detoxification services from drugs and/or alcohol in medical settings are available at treatment centers in danvers and tewksbury, massachusetts. In fy24 these centers served approximately 2,600 patients. Nbhc also provided post-detoxification residential settings at multiple locations serving both men and women. In fy24 nbhc's outpatient addiction programs provided 202,371 units of service, including 5,700 via telehealth, while inpatient and residential programs recorded 68,741bed days.”

“In addition to the accomplishments noted above for northeast behavioral health corporation d/b/a beth israel lahey health behavioral services', and as noted throughout this form 990, northeast behavioral health corporation d/b/a beth israel lahey health behavioral services' is a member of the beth israel lahey health (bilh) network of affiliates. The bilh core values and principals are listed here as well as network-wide accomplishments during the fiscal period covered by this filing. The bilh network is delivering on the promise to bilh patients and communities to expand access and provide extraordinary care, while also advancing medicine through discovery and education. The bilh purpose statement articulates the impact that each bilh affiliate strives to make in the communities served. These shared values guide each entity's daily efforts and keep each affiliate aligned in the pursuit of the bilh purpose, showing how "we care" for patients, each other and the communities served. Purpose statement: bilh creates healthier communities one person at a time through seamless care and ground-breaking science, driven by excellence, innovation and equity. Bilh we care values: wellbeing. We provide a health-focused workplace and support a healthy work-life balance. Empathy. We do our best to understand others' feelings, needs and perspectives. Collaboration. We work together to achieve extraordinary results. Accountability. We hold ourselves and each other to behaviors necessary to achieve our collective goals. Respect. We value diversity and treat all members of our community with dignity and inclusiveness. Equity. Everyone has the opportunity to attain their full potential in our workplace and through the care we provide. Bilh is accomplishing this mission by providing support to its affiliates which include: 1. A physician enterprise that encompasses the system's network of employed primary care and specialty physicians located throughout our region; 2. A hospital and ambulatory services group that includes world-class academic medical centers and teaching hospitals with affiliations with harvard medical school, um and tufts university school of medicine; leading community hospitals; a renowned orthopedics hospital; and comprehensive ambulatory centers; 3. A population health enterprise that embraces a model of care to improve the health of all those served by bilh; the population health domain includes the system's clinically integrated network of affiliated providers and vital services, including behavioral health and home care services; 4. A robust network of administrative and operational services to advance strategic goals, both locally and at the system level, that offers expertise and standardized resources based on best practices. 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. The entities listed here may have also, in turn, served as member to othe”

“Community benefits, uncompensated care, costs to provide care to medicaid and medicare patients fiscal year ended september 30, 2024 during the fiscal year covered by this filing bilh hospitals provided more than $52 million in net cost of charity care, including care for emergent services provided to non-paying patients and including payments to the health safety net trust. In addition to the charity care reported above, each of the bilh hospitals also provides care to patients who participate in other programs designed to support low-income families, including particularly the medicaid program, which is jointly funded by federal and state governments. The massachusetts health reform law provided an initiative for expansion of medicaid coverage to greater populations and for enrollment of uninsured patients in other insurance programs. Payments from medicaid and other programs that ensure low-income populations do not cover the cost of services provided. During the fiscal period covered by this filing, the cost of providing care to medicaid patients across bilh exceeded payments received for providing that care resulting in a combined shortfall exceeding $35.5 million related to treating medicaid patients. Medicare is the federally sponsored health insurance program for elderly or disabled patients. Payments from medicare do not cover the cost of services provided. All bilh hospitals provide care to patients who participate in the medicare program. During the fiscal period covered by this filing, the cost of providing care to medicare patients across bilh exceeded payments received for providing that care, resulting in a combined shortfall exceeding $161 million related to treating medicare patients. In addition to the costs noted above, during the fiscal year covered by this filing bilh hospitals provided combined community benefits, community health improvement services, cash and in-kind contributions to community health centers and other groups as well as costs incurred related to subsidies for primary and specialty care access, behavioral health care and other care provided at a loss totaling over $150 million. For additional information on these activities as well as each hospital's most recent community health needs assessment and implementation strategy, please see form 990 schedule h for each of the bilh hospitals. Education and research fiscal year ended september 30, 2024 research activities across bilh serve patient care both at bilh and beyond as part of the advancement of science. Beth israel deaconess medical center, inc. (bidmc or medical center) is a tertiary care academic medical center providing leading edge patient care, is a world class research institution and is devoted to teaching and training the medical professionals of tomorrow, embracing technological and clinical practice innovation and to that end, part of the medical center's mission is to be a world-class research institution where outstanding scientists work to develop new knowledge for the betterment of the health of our local and extended communities. Bidmc has the largest research operations across bilh and during the fiscal year covered by this filing, the medical center incurred over $370 million in research expenses, more than $91 million of which were internally funded. Across bilh hospitals, costs for training medical professionals exceeded $210 million. Reimbursement from medicare for these activities was approximately $67 million which left a combined shortfall related to these activities across bilh of over $143 million which is an investment in the health system of tomorrow. Additional bilh network activities -- expanding access and services; continuing to provide high quality care at a lower cost; behavioral health; community investments fiscal year ended september 30, 2024 throughout the period covered by this filing, beth israel lahey health ("bilh") remained committed to delivering high-quality care at a lower cost by leveraging”

“Ambulatory services bilh bs' ambulatory division serves nearly 4,300 patients every year, delivering more than 113,000 units of services in various settings. More than 45,000 were delivered by telehealth ambulatory programs and services offered under the children's behavioral health initiative (cbhi) including a broad range of counseling and therapy as well as more intensive treatment modalities. Outpatient mental health clinics in salem, lawrence, gloucester and beverly, massachusetts and an outreach clinic in haverhill, massachusetts assist individuals and families through periods of stress and adjustment, providing therapy for depression, anxiety, trauma, bipolar disease, and chronic mental illness. Outreach counselors offer short and long-term therapy in homes, schools, and other appropriate community settings. All therapy programs are supported by medication clinics if that is determined to be an appropriate adjunct to treatment. In fy24, nbhc delivered 106,929 units of ambulatory services, supported by6,364 psychopharmacology visits.”

“Emergency services the emergency services division provides emergency psychiatric assessments and supportive services 24/7 within the emergency departments of the bilh system and at the commonwealth of massachusetts' implemented behavioral health redesign community behavioral health center (cbhc), located in lawrence. This includes patient access to urgent, routine and short-term inpatient programs. Mobile crisis clinicians are available for walk-in appointments and to respond to schools, homes and outpatient clinics. Nbhc also operates an inpatient 8-bed community crisis stabilization unit, which offers short-term (3-5 day) crisis beds in lieu of hospitalization. During the fiscal period covered by this filing, emergency service programs had 10,843 initial assessment encounters, and the ccs program recorded 2,538 bed days. Nbhc is also on the forefront of expanding treatment for opioid use disorder (oud). Several bilh organizations have taken steps to enhance care for patients with opioid use disorder (oud) who present in emergency departments, particularly as these patients transition from the hospital to a long-term treatment program. The nbhc bridge clinic in gloucester accepts patients referred from its affiliate northeast hospital corp (nhc) emergency departments at both beverly hospital and addison gilbert hospital and offers continuation of medication assisted treatment and support from recovery coaches. Beth israel deaconess hospital plymouth (bid-plymouth) treats patients with oud through medication-assisted treatment in the emergency department, and the hospital works closely with community partners to provide ongoing support to patients. These programs are similar to services at mount auburn hospital which also offers medication-assisted treatment in its emergency department. Patients can then be referred to the bridge clinic at mount auburn hospital or bid-plymouth for continued or additional treatment. Northeast hospital corporation, bid-plymouth and mount auburn hospitals are all part of the beth israel lahey health network and sister entities to nbhc.”

“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 northeast behavioral health corporation. 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 northeast behavioral health corporation. Forms 1099 were all issued in the bilh name and under the bilh ein. However, in accordance with instructions to this form 990, northeast behavioral health corporation 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 northeast behavioral health corporation. Each other affiliate is similarly reporting the number of forms 1099 which are attributable to their own service providers.”

“New england baptist medical associates, inc. Did not receive any contributions of intellectual property and as such, was not required to file form 8899.”

“New england baptist medical associates, inc. Did not receive any contributions of cars, boats, airplanes or other vehicles and as such, was not required to file form 1098-c.”

“Net assets released from restrictions 58,354. Other adjustments”

“As noted throughout this form 990, new england baptist medical associates, 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 new england baptist medical associates, inc. And new england baptist medical associates, 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.”