Civic Intelligence

Boston University Affiliated Physicians Inc

990 • Fiscal year 2021 • EIN 04-3218267

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 12, 2022

One Boston Medical Center PlaceBoston, MA 02118

(617) 638-8000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.59x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

16th percentile

-9.4%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

100th percentile

$2,271,553

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 144.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

1st percentile

-47%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,431,051

Down $2,188,436 (-47%) from 2020

Net Assets

Down

-$69,111

Down $147,480 (-188%) from 2020

Liabilities

Down

$2,500,162

Down $2,040,956 (-45%) from 2020

Revenue

Down

$1,573,229

Down $1,800,037 (-53%) from 2020

Expenses

Down

$1,720,709

Down $1,590,102 (-48%) from 2020

Net Income

Down

-$147,480

Down $209,935 (-336%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $2,436,957Liabilities 2012: $4,412,586Net Assets 2012: -$1,975,6292012Assets 2013: $3,386,454Liabilities 2013: $5,362,083Net Assets 2013: -$1,975,6292013Assets 2014: $3,004,680Liabilities 2014: $4,758,478Net Assets 2014: -$1,753,7982014Assets 2015: $3,198,954Liabilities 2015: $4,618,243Net Assets 2015: -$1,419,2892015Assets 2016: $2,733,500Liabilities 2016: $4,403,170Net Assets 2016: -$1,669,6702016Assets 2017: $2,056,953Liabilities 2017: $3,702,639Net Assets 2017: -$1,645,6862017Assets 2018: $4,510,171Liabilities 2018: $4,631,846Net Assets 2018: -$121,6752018Assets 2019: $1,436,307Liabilities 2019: $1,420,393Net Assets 2019: $15,9142019Assets 2020: $4,619,487Liabilities 2020: $4,541,118Net Assets 2020: $78,3692020Assets 2021: $2,431,051Liabilities 2021: $2,500,162Net Assets 2021: -$69,1112021Assets 2022: $2,876,889Liabilities 2022: $2,959,298Net Assets 2022: -$82,4092022Assets 2023: $804,598Liabilities 2023: $1,006,533Net Assets 2023: -$201,9352023Assets 2024: $1,246,373Liabilities 2024: $1,459,088Net Assets 2024: -$212,7152024

Highlighted filing

2021

Assets$2,431,051
Liabilities$2,500,162
Net Assets-$69,111

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $6,203,7322012Revenue 2013: $8,026,819Expenses 2013: $8,394,662Net Income 2013: -$367,8432013Revenue 2014: $7,653,175Expenses 2014: $7,431,344Net Income 2014: $221,8312014Revenue 2015: $5,927,832Expenses 2015: $5,593,323Net Income 2015: $334,5092015Revenue 2016: $5,532,377Expenses 2016: $5,782,758Net Income 2016: -$250,3812016Revenue 2017: $5,903,663Expenses 2017: $5,879,679Net Income 2017: $23,9842017Revenue 2018: $5,100,587Expenses 2018: $5,876,576Net Income 2018: -$775,9892018Revenue 2019: $4,658,780Expenses 2019: $4,505,795Net Income 2019: $152,9852019Revenue 2020: $3,373,266Expenses 2020: $3,310,811Net Income 2020: $62,4552020Revenue 2021: $1,573,229Expenses 2021: $1,720,709Net Income 2021: -$147,4802021Revenue 2022: $1,118,095Expenses 2022: $1,131,393Net Income 2022: -$13,2982022Revenue 2023: $1,049,792Expenses 2023: $1,169,318Net Income 2023: -$119,5262023Revenue 2024: $469,431Expenses 2024: $480,211Net Income 2024: -$10,7802024

Highlighted filing

2021

Revenue$1,573,229
Expenses$1,720,709
Net Income-$147,480
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 12, 2022
Return Version
2020v4.2
Gross Receipts
$1,573,229
Mission and Program Overview

Mission

Boston university affiliated physicians, inc.'s (buap) primary mission is to provide health care services in a manner that promotes health for the benefit of the community, to perform medical and clinical research in the public interest, to provide health and medical educationalprograms in a charitable manner on subjects useful to the individual and beneficial to the community, and to do all acts necessary or expedient for the administration of its affairs and the attainment of its charitable, educational and scientific purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,558,377$1,840,498▲ $282,121
Cash and Non-Interest-Bearing Accounts$611,393$580,001▼ $31,392
Accounts Receivable$70,560$10,552▼ $60,008
Prepaid Expenses and Deferred Charges$5,250$0▼ $5,250
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$4,619,487$2,431,051▼ $2,188,436
Other Assets Total$2,373,907$0▼ $2,373,907
Liabilities
Other Liabilities$4,446,817$2,430,185▼ $2,016,632
Accounts Payable and Accrued Expenses$94,301$69,977▼ $24,324
Total Liabilities$4,541,118$2,500,162▼ $2,040,956
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$78,369$-69,111▼ $147,480
Total Net Assets Fund Balance$78,369$-69,111▼ $147,480
Total Liabilities and Net Assets / Fund Balance$4,619,487$2,431,051▼ $2,188,436

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$228,120$228,120
Leasehold Improvements$0$110,730$110,730
Equipment$0$83,202$83,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard Ress MdPhysicianFT$268,700$94,376$363,076
Judith Lytle MdPhysicianFT$235,413$32,693$268,106
Charles Tifft MdTrusteeFT$234,165$33,727$267,892

Board Members and Trustees

NameTitle
Ravin Davidoff MdPresident/trustee
Jamie LevyDirector of Physician Practices
Charles OrlandoFormer Trustee/officer
Joseph CamillusTreasurer/trustee
Kathleen E WalshTrustee
Richard SugarmanClerk (beg Sept 2021)
David BeckClerk (until Sep 2021)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,573,229
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-147,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,365,843
Other Expenses$354,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$712,891$156,488-$869,379
Current Officers, Directors, Trustees, and Key Employees$220,847$48,479-$269,326
Other Employee Benefits$186,253$40,885-$227,138
Occupancy$158,820--$158,820
Fees for Services Other-$66,257-$66,257
Office Expenses$11,029$2,421-$13,450
Insurance$8,305--$8,305
Other Expenses$3,463$760-$4,223
Conferences and Meetings$1,108--$1,108
Travel$351$77-$428
Total Functional Expenses$1,403,202$317,507$0$1,720,709
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$2,427,415
Other Liabilities$2,770
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

David beck joe camillus ravin davidoff richard sugarman kathleen walsh business relationship - the officers and/or trustees above are also employees, officers, and/or trustees of boston medical center.

Form 990, Part VI, Section A, Line 6

The sole member of the organization is boston medical center corporation.

Form 990, Part VI, Section A, Line 7A

The organization's sole corporate member has the right to appoint member trustees. Member trustees at all times are required to constitute 60% of the total members of the board of trustees. The remaining members of the board of trustees shall be "physician trustees." physician employees have the right to appoint physician trustees as provided in the bylaws.

Form 990, Part VI, Section B, Line 11B

Prior to the filing of the form 990 with the irs, the form 990 was prepared by our outside tax consultants and reviewed by internal management. The audit and compliance committee of the boston medical center board of trustees then reviewed the return. Each member of buap's board was provided a copy of the final form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest questionnaires for the fiscal year end september 30, 2021 were distributed by boston medical center's ("bmc"), an affiliated organization, corporate compliance department. The chief compliance officer of bmc or the chief compliance officer's designee queries trustees, officers and directors on at least an annual basis regarding relationships that may create potential conflicts of interest. The chief compliance officer or the chief compliance officer's designee reviews all disclosures and determines whether there are actual or potential conflicts of interest. The chief compliance officer or the chief compliance officer's designee informs the chief legal counsel of any actual or potential conflicts of interest. The chief legal counsel advises the board of directors and officers of the corporation accordingly.

Form 990, Part VI, Section B, Line 15

Boston university affiliated physicians (buap) relied on boston medical center (bmc), a related organization of buap, to establish the compensation of its officers who are bmc executives. Bmc used an independent committee, formed of individuals whose compensation is not in issue to determine the compensation of officers who are bmc executives. The committee members are not under the control or direction of any bmc executive seeking compensation. The compensation plan is supported by comparable data, which includes compensation paid for comparable positions by similarly situated organizations, both taxable and tax-exempt, compensation surveys compiled independently, and/or actual written offers from similar institutions competing for the services of the bmc executive. The independent committee's assessment of these considerations are contained in the minutes of the committee meeting. The review process includes - and minutes indicate - discussions and evaluations of each executive's prior performance, qualifications, and experience. Executives are not present for the independent committee's discussion and vote on compensation. The minutes reflect the fact that no executive was present.

Form 990, Part VI, Section C, Line 19

Boston university affiliated physicians, inc. Does not make its governing documents or conflict of interest policy publicly available. The financial statements are made available through the massachusetts attorney general's office.

Form 990, Part VII, Section A

Boston university affiliated physicians and its related organizations do not compensate any trustees in their capacity as a trustee. All compensation paid is for work performed as physicians or officers.

Filing and Contact Details

Filer

Filer Name
Boston University Affiliated Physicians
EIN
04-3218267
Phone
6176388000
Address
ONE BOSTON MEDICAL CENTER PLACE, BOSTON, MA 02118

Signing Officer

Name
David Mcaneny
Title
President
Phone
6176388000
Signed
2022-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Mcaneny
Formed
1994
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
0
Employees
24
Volunteers
0

Preparer

Firm
Kpmg Llp
Address
60 SOUTH STREET, BOSTON, MA 02111
Preparer
Stephanie Lonczak
Phone
6179881000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Boston university affiliated physicians, inc. Is included in combined financial statements. The text of the uncertain tax positions footnote included in these financial statements is as follows: the health system corporation, the medical center, bmchp, udf, ecmf, buap, faculty and the plans, baco, bmcics, and bmcic of vermont are all nonprofit corporations that have been recognized as tax-exempt pursuant to section 501(c)(3) of the internal revenue code. Cornerstone health solutions, llc is a taxable delaware limited liability company. As of september 30, 2021, all contracts for the cornerstone business line are between the medical center and the clients. All contract related revenue and expense is recorded at the medical center and evaluated for unrelated business income tax (ubit). The health system recognizes income tax positions when it is more likely than not that the position will be sustainable based on the merits of the position. Management has concluded that there are no material uncertain tax positions that need to be recorded as of september 30, 2021 and 2020. The health system annually assesses whether it must recognize an unrelated business income tax expense (ubit). The amounts recognized as ubit expense were not material to the health system's consolidated operations or changes in net assets for the years ended september 30, 2021 and 2020.

Raw XML AppendixShowing 400 of 688 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt08305
IRS990/InsuranceGrp/TotalAmt08305
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0422052
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0422052
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BOSTON UNIVERSITY AFFILIATED PHYSICIANS, INC.'S (BUAP) PRIMARY MISSION IS TO PROVIDE HEALTH CARE SERVICES IN A MANNER THAT PROMOTES HEALTH FOR THE BENEFIT OF THE COMMUNITY, TO PERFORM MEDICAL AND CLINICAL RESEARCH IN THE PUBLIC INTEREST, TO PROVIDE HEALTH AND MEDICAL EDUCATIONALPROGRAMS IN A CHARITABLE MANNER ON SUBJECTS USEFUL TO THE INDIVIDUAL AND BENEFICIAL TO THE COMMUNITY, AND TO DO ALL ACTS NECESSARY OR EXPEDIENT FOR THE ADMINISTRATION OF ITS AFFAIRS AND THE ATTAINMENT OF ITS CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt078369
IRS990/NetAssetsOrFundBalancesEOYAmt0-69111
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt078369
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-69111
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0158820
IRS990/OccupancyGrp/TotalAmt0158820
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02421
IRS990/OfficeExpensesGrp/ProgramServicesAmt011029
IRS990/OfficeExpensesGrp/TotalAmt013450
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02373907
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt040885
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0186253
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0227138
IRS990/OtherExpensesGrp/Desc0MEDICAL & SURGICAL SUPP
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3DUES, MEMBERSHIPS& LIC.
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02140
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1760
IRS990/OtherExpensesGrp/ProgramServicesAmt054486
IRS990/OtherExpensesGrp/ProgramServicesAmt135902
IRS990/OtherExpensesGrp/ProgramServicesAmt29747
IRS990/OtherExpensesGrp/ProgramServicesAmt33463
IRS990/OtherExpensesGrp/TotalAmt054486
IRS990/OtherExpensesGrp/TotalAmt135902
IRS990/OtherExpensesGrp/TotalAmt211887
IRS990/OtherExpensesGrp/TotalAmt34223
IRS990/OtherLiabilitiesGrp/BOYAmt04446817
IRS990/OtherLiabilitiesGrp/EOYAmt02430185
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0156488
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0712891
IRS990/OtherSalariesAndWagesGrp/TotalAmt0869379
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05250
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DAVID MCANENY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2INSTITUTIONAL SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc3PATIENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4CAPITATION REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0575237
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1360294
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2346684
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3263332
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt427682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0575237
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1360294
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2346684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3263332
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt427682
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0636393
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03373266
IRS990/PYRevenuesLessExpensesAmt062455
IRS990/PYSalariesCompEmpBnftPaidAmt02674418
IRS990/PYTotalExpensesAmt03310811
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03373266
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-147480
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01573229
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01558377
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01840498
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BOSTON UNIVERSITY AFFILIATED PHYSICIANS, INC. (BUAP) WAS RECOGNIZED AS A HEALTHCARE ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(III) OF THE INTERNAL REVENUE CODE. BUAP DOES NOT OPERATE A FACILITY THAT IS OR IS REQUIRED TO BE LICENSED AS A HOSPITAL. THEREFORE, BUAP IS NOT REQUIRED TO FILE FORM 990, SCHEDULE H.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART I
IRS990ScheduleA/HospitalInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083202
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt083202
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110730
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0110730
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0228120
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0228120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02427415
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOSTON UNIVERSITY AFFILIATED PHYSICIANS, INC. IS INCLUDED IN COMBINED FINANCIAL STATEMENTS. THE TEXT OF THE UNCERTAIN TAX POSITIONS FOOTNOTE INCLUDED IN THESE FINANCIAL STATEMENTS IS AS FOLLOWS: THE HEALTH SYSTEM CORPORATION, THE MEDICAL CENTER, BMCHP, UDF, ECMF, BUAP, FACULTY AND THE PLANS, BACO, BMCICS, AND BMCIC OF VERMONT ARE ALL NONPROFIT CORPORATIONS THAT HAVE BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CORNERSTONE HEALTH SOLUTIONS, LLC IS A TAXABLE DELAWARE LIMITED LIABILITY COMPANY. AS OF SEPTEMBER 30, 2021, ALL CONTRACTS FOR THE CORNERSTONE BUSINESS LINE ARE BETWEEN THE MEDICAL CENTER AND THE CLIENTS. ALL CONTRACT RELATED REVENUE AND EXPENSE IS RECORDED AT THE MEDICAL CENTER AND EVALUATED FOR UNRELATED BUSINESS INCOME TAX (UBIT). THE HEALTH SYSTEM RECOGNIZES INCOME TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINABLE BASED ON THE MERITS OF THE POSITION. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT NEED TO BE RECORDED AS OF SEPTEMBER 30, 2021 AND 2020. THE HEALTH SYSTEM ANNUALLY ASSESSES WHETHER IT MUST RECOGNIZE AN UNRELATED BUSINESS INCOME TAX EXPENSE (UBIT). THE AMOUNTS RECOGNIZED AS UBIT EXPENSE WERE NOT MATERIAL TO THE HEALTH SYSTEM'S CONSOLIDATED OPERATIONS OR CHANGES IN NET ASSETS FOR THE YEARS ENDED SEPTEMBER 30, 2021 AND 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt02430185
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5268700
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt7235413
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt8234165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0788400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1229950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt2300000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt3156950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt4135050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt626950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt99806
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt01225640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1515387
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2491974
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3418099
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4371089
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt6234439
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt9139929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt422500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$1.46$0.21$0.47$0.48$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.80$1.01$0.20$1.05$1.17$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$2.96$0.08$1.12$1.13$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.43$2.50$0.07$1.57$1.72$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$4.54$0.08$3.37$3.31$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.42$0.02$4.66$4.51$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$4.63$0.12$5.10$5.88$0.78
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$3.70$1.65$5.90$5.88$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$4.40$1.67$5.53$5.78$0.25
2015Detailed filing. Detailed filing data is available for this year.$3.20$4.62$1.42$5.93$5.59$0.33
2014Detailed filing. Detailed filing data is available for this year.$3.00$4.76$1.75$7.65$7.43$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$5.36$1.98$8.03$8.39$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$4.41$1.98$6.20