Civic Intelligence

Continuing Education Program Inc D/B/A Bid Psychiatry Foundation

990 • Fiscal year 2021 • EIN 04-3242952

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 15, 2022

325 Longwood AveBoston, MA 02215

(617) 667-2702

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

93rd percentile

69%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

92nd percentile

84%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

98th percentile

652%

Faster revenue growth than 98% of similar nonprofits.

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

Assets

Up

$1,351,465

Up $615,933 (+84%) from 2020

Net Assets

Up

$1,351,465

Up $619,086 (+85%) from 2020

Liabilities

Down

$0

Down $3,153 (-100%) from 2020

Revenue

Up

$193,479

Up $167,767 (+652%) from 2020

Expenses

Down

$59,437

Down $4,436 (-6.9%) from 2020

Net Income

Up

$134,042

Up $172,203 (+451%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $262,696Liabilities 2011: $94,409Net Assets 2011: $168,2872011Assets 2012: $287,650Liabilities 2012: $66,758Net Assets 2012: $220,8922012Assets 2013: $214,576Liabilities 2013: $4,649Net Assets 2013: $209,9272013Assets 2014: $369,969Liabilities 2014: $12,451Net Assets 2014: $357,5182014Assets 2015: $471,872Liabilities 2015: $16,550Net Assets 2015: $455,3222015Assets 2016: $490,456Liabilities 2016: $0Net Assets 2016: $490,4562016Assets 2017: $580,164Liabilities 2017: $26,952Net Assets 2017: $553,2122017Assets 2018: $595,814Liabilities 2018: $0Net Assets 2018: $595,8142018Assets 2019: $775,498Liabilities 2019: $350Net Assets 2019: $775,1482019Assets 2020: $735,532Liabilities 2020: $3,153Net Assets 2020: $732,3792020Assets 2021: $1,351,465Liabilities 2021: $0Net Assets 2021: $1,351,4652021Assets 2022: $1,584,875Liabilities 2022: $6,403Net Assets 2022: $1,578,4722022Assets 2023: $1,618,267Liabilities 2023: $0Net Assets 2023: $1,618,2672023Assets 2024: $1,695,227Liabilities 2024: $150Net Assets 2024: $1,695,0772024

Highlighted filing

2021

Assets$1,351,465
Liabilities$0
Net Assets$1,351,465

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $204,9602011Revenue 2012: $126,537Expenses 2012: $73,932Net Income 2012: $52,6052012Revenue 2013: $16,384Expenses 2013: $27,349Net Income 2013: -$10,9652013Revenue 2014: $67,987Expenses 2014: $56,396Net Income 2014: $11,5912014Revenue 2015: $119,390Expenses 2015: $45,586Net Income 2015: $73,8042015Revenue 2016: $62,841Expenses 2016: $27,758Net Income 2016: $35,0832016Revenue 2017: $50,353Expenses 2017: $21,447Net Income 2017: $28,9062017Revenue 2018: $65,275Expenses 2018: $31,512Net Income 2018: $33,7632018Revenue 2019: $121,530Expenses 2019: $87,372Net Income 2019: $34,1582019Revenue 2020: $25,712Expenses 2020: $63,873Net Income 2020: -$38,1612020Revenue 2021: $193,479Expenses 2021: $59,437Net Income 2021: $134,0422021Revenue 2022: $90,235Expenses 2022: $63,067Net Income 2022: $27,1682022Revenue 2023: $31,791Expenses 2023: $73,620Net Income 2023: -$41,8292023Revenue 2024: $76,768Expenses 2024: $123,878Net Income 2024: -$47,1102024

Highlighted filing

2021

Revenue$193,479
Expenses$59,437
Net Income$134,042
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 15, 2022
Return Version
2020v4.2
Gross Receipts
$193,479
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$542,649$768,827▲ $226,178
Cash and Non-Interest-Bearing Accounts$177,160$143,434▼ $33,726
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$735,532$1,351,465▲ $615,933
Other Assets Total$15,723$439,204▲ $423,481
Liabilities
Accounts Payable and Accrued Expenses$3,153--
Total Liabilities$3,153$0▼ $3,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$732,379$1,351,465▲ $619,086
Total Net Assets Fund Balance$732,379$1,351,465▲ $619,086
Total Liabilities and Net Assets / Fund Balance$735,532$1,351,465▲ $615,933

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$3,521$3,521
Other Assets Org$439,204--
Other Securities$768,827--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greenberg Md WilliamDIR/PRES; PSYCH CHAIR, HM
Friedman Md Rohn SDIR; PSYCH VICE CHAIR, HMF
Janowich Phd Lawrence aDirector
Kleiner AaronDirector
Kimball Md Mph Alexa BDirector (EX-OFF); PRES & CEO - HMFP
Lifson Md Lawrence EDirector/program, Director
Leitao Sandra aDIR/TREAS/CLERK; CAO, HMF
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$123,809
Investment Income
$69,670
Other Revenue
$0
Change in Net Assets
$134,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$40,005--$40,005
Office Expenses$9,822--$9,822
All Other Expenses$355--$355
Other Expenses$230--$230
Conferences and Meetings$225--$225
Total Functional Expenses$59,437$0$0$59,437
International Activity

International Summary

Offices
0
Employees
0
Spending
$200,514

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments---$163,731
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumInvestments---$36,783
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

For the period covered by this filing, beth israel lahey health, inc. 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, lahey clinic foundation, winchester hospital (winchester), northeast hospital corporation (nhc), northeast behavioral corporation (nbc), and anna jaques hospital. The lahey clinic foundation in turn serves as sole member to lahey clinic inc, and lahey clinic hospital dba lahey hospital and medical center (lhmc). Additional entities listed here may also in turn serve as member to other network affiliates. 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 affiliated organizations. Additional detail is provided in the explanatory notes to this form 990 schedule j.

Form 990, Part VI, Section A, Line 6

Harvard medical faculty physicians at beth israel deaconess medical center, inc. (hmfp), an entity exempt from income tax under section 501(c)(3) of the internal revenue code (irc) of 1986 as amended, serves as sole member of continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation.

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

Harvard medical faculty physicians at beth israel deaconess medical center, inc (hmfp) is the sole member of continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation. Hmfp has the power to elect or appoint one or more members of the governing body.

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

The member according to continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation bylaws has the following rights: - to approve any amendments to the articles of organization or bylaws; - to approve the undertaking of any clinical services of continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation not being provided by continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation as of october 1, 2006; - to approve any action that would cause, or could reasonably be expected to cause the member to breach the affiliation agreement between the member and beth israel deaconess medical center; - to select and remove and replace the independent public accounting firm; - to require continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation to comply with the policies and procedures of the member's program for compliance with the applicable billing and payment requirements of federal health care programs; and, - powers and rights as vested by law.

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

The preparation and the filing of continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation's form 990 and supporting schedules are the responsibility of the chief financial officer (cfo) of hmfp. As previously noted, hmfp is the sole member of continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation. For fiscal year 2019, the form 990 was prepared by deloitte tax llp with assistance and guidance from hmfp's finance staff. The tax preparation process was also overseen by the director of taxation of beth israel lahey health, inc. (bilh). Effective march 1, 2019 bilh became the sole member of bidmc. A copy of the complete return is then provided to each member of the board of directors prior to submission to the internal revenue service.

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

The foundation is committed to pursuing charitable missions and conducting business in a responsible and ethic manner and as so, the foundation has a conflict of interest policy. Under this new policy, the president, officers and board members are required to report any conflicts of interest. The foundation has prepared a formal conflict of interest disclosure statement which is required to be completed annually by all key foundation personnel. The standards in the policy require foundation officers and board members shall not vote on, influence, or make recommendations regarding a transaction or decision when the individual or member of his or her family has a material interest in an entity or property involved in the transaction or decision. A material interest includes, but is not limited to an individual or family member having a combined interest of greater than 5% of an entity or property, an individual or family member serving as a director, trustee, officer, partner, employee, consultant, agent, member of the active professional staff, researcher or advisor of or to an entity (included by not limited to health care providers) other than harvard medical faculty physicians at bidmc, inc and its affiliates, an individual holding an elected or appointed office or position in a branch of government or in a regulatory agency having authority or jurisdiction over providers of health care (for members of the judiciary, areas of conflict will be defined in the code of judicial conduct) and an individual (or member of his or her family) competing with the foundation in the purchase or sale of any property right, interest, or service. The conflict of interest standards also require that an individual or member of his or her family not accept gifts or other favors that might lead to the inference that the gift or favor was intended to influence his or her decision-making while serving the foundation. Per the policy, an individual should not disclose or use foundation information for personal profit or advantage or should not disclose confidential and/or strategic information in advance of its authorized release. As noted above, the process for addressing a potential conflict requires that the foundation directors and officers complete a formal conflict of interest disclosure statement each year. The foundation board will review such submitted forms and formal approval of such activities will be required to be documented in minutes of the board meeting. If the board feels that any individual has failed to disclose a conflict of interest, it will inform the individual of the basis for the belief and afford the individual an opportunity to explain the alleged failure to disclose. If the board determines that the individual failed to properly disclose a conflict of interest, it shall take appropriate disciplinary and corrective actions. With this conflict of interest policy, the board is determined to help ensure all transactions are handled in a fair and ethical manner.

Form 990, Part VI, Section B, Line 15

The foundation does not provide compensation to any individual. Certain officers and trustees of the organization received compensation from related parties. The process of determining compensation of these individuals is conducted at the related party level where the related organization has a compensation committee that is charged with determining the compensation of its officers, directors, key employees and professional staff of the organization. The compensation committee utilizes comparative industry data, outside consultants, and other outside market data to help determine compensation. The related entities of the foundation have formal compensation policies which are documented and reviewed by their board of directors. The compensation committee pre-approves compensation plans which are documented in a formalized manner before being presented to employees.

Form 990, Part VI, Section C, Line 19

Continuing education program, inc. D/b/a beth israel deaconess department of psychiatry foundation'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 109 brookline avenue, suite 300 boston, ma 02215

Form 990, Part VI, Section A, Line 8B

The foundation does not have committees with the authority to act on behalf of the governing body; therefore, this question is more appropriately answered not applicable."

Form 990, Part VI, Section B, Line 12

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, 2021. 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, (beth israel deaconess medical center (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, lahey health shared services, winchester hospital (winchester), northeast hospital corporation (nhc), northeast behavioral health corporation (nbhc) and anna jaques hospital). Each of these 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. The 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 accomplish its charitable purposes, as well as all entities for which these entities serve as member.

Form 990, Part VI, Section B, Line 13 & 14

The foundation is in the process of formally adopting the whistleblower policy and the document retention and destruction policy of its sole member, hmfp.

Form 990, Part VII, Section A, Question 1A

All foundation directors and trustees serve without compensation or benefits. Compensation paid to officers, directors, trustees or key employees was earned for work performed in a capacity other than director or trustee as denoted by the titles listed in section vii. No foundation trustee or director devotes more than twenty hours per month to their position as trustee or director.

Filing and Contact Details

Filer

Filer Name
Continuing Education Program Inc Dba
EIN
04-3242952
Phone
6176672702
Address
325 LONGWOOD AVE, BOSTON, MA 02215
Doing Business As
Beth Israel Deaconess Psychiatry Foundation

Signing Officer

Name
Meghan Agnew
Title
Clerk
Phone
6176672702
Signed
2022-08-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Sandra Leitao
Formed
1994
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Deloitte Tax Llp
Address
TWO JERICHO PLAZA, JERICHO, NY 11753
Preparer
Christine Kawecki
Phone
5169187000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The mission of continuing education program, inc beth israel deaconess psychiatry foundation (the foundation) is to support medical research, provide instruction, and participate in activities designed to improve the general public health of patients served by beth israel deaconess medical center, harvard medical faculty physicians at beth israel deaconess medical center (bidmc) and their affiliates. The foundation uses its funds to support the physician's work in the psychiatry department at bidmc and to strengthen the department by supporting the educational requirements of the department and physicians worldwide by providing training seminars and other classes. The foundation also uses its funds to support expenses incurred by its affiliated entities which benefit the physicians and other personnel who are engaged in activity related to the psychiatry field. All activities that the foundation participates in are focused on medical procedures, research, and other activities that are inspired to enhance methods utilized in the psychiatry field.

FORM 990, PART III, LINE 4D:

In addition to the program service accomplishments noted above, the bilh network had significant activities across entities related to both behavioral health and its response to the ongoing covid-19 pandemic. Details on both are below bilh behavioral health services the beth israel lahey health network (bilh) is committed to the behavioral health needs of the patients and communities serviced. Below are some of activities that bilh behavioral services (bilhbs) has provided to the patients and communities served by bilh and its affiliated entities. Bilhbs (which includes the activities of bilh's tax-exempt affiliate northeast behavioral health corp) is the largest network of mental health and substance use disorder services in eastern massachusetts. Bilhbs' network of behavioral health care includes services for children and adults ranging from inpatient treatment to community-based programs. Services include: inpatient psychiatric and detoxification treatment; emergency psychiatric and mobile emergency services teams; outpatient mental health and addiction treatment; individual/couple/family therapy; medication assisted treatment programs for persons with opioid use disorders; and school-based and home-based counseling for youth and their families. Since the creation of bilh in march 2019, bilh has invested significantly in improving access to behavioral health care through a system-wide approach to care delivery. First, it has made a multi-year commitment to provide behavioral health support to its employed primary care practices using an evidence-based approach known as the impact model. By the end of fy 2021, bilh had implemented the impact model in 67% of its employed primary care practices as part of its collaborative care program implementation. In 2021, bilhbs expanded its primary care behavioral health integration (pcbhi) services by incorporating a dsrip pilot project aimed at interprofessional psychiatric consults. The pcbhi interprofessional consultation includes an assessment and management service in which a patient's primary care provider (pcp) requests the opinion and/or treatment advice of a psychiatric consultant to assist in the diagnosis and/or management of the patient's behavioral health condition without the need for the patient's face-to-face contact with the consultant. Interprofessional consultation enables a comprehensive assessment, enhances patient care, reduces misdiagnosis, and supports the integration of disciplines in the delivery of care. The pcbhi interprofessional psychiatric consultants provide pcps with another avenue for integrated care. The implementation of pcbhi interprofessional services will be offered in practices where collaborative care is not currently available. Additionally, in 2021, bilhbs continued to oversee the bilh-wide centralized behavioral health (bh) bed management, which supports inpatient behavioral health bed capacity and improving access to these beds, with the parallel goal of reducing boarding by behavioral health patients in the emergency departments ("eds"). As part of the centralized bh bed management, bilh staff engage in a daily huddle with representatives from bilh hospitals' eds and behavioral health units to discuss patients appropriate for transfer to the unit. The daily huddles have become a forum for which participants discuss behavioral health patient volume and bed capacity across the system, as well as discharge planning and placement opportunities for difficult-to-place patients. Separately, in march 2021, bilhbs launched its centralized bed finding team. This team is part of our central call center, which centralizes calls to bilhbs' three emergency service program (esp) catchment areas reducing redundancies across the agency and streamlining all calls to one central service. This centralized bed finding team is responsible for conducting bed searches for patients seen through the esp and who are awaiting an inpatient psychiatric placement. This te

Covid-19 Pandemic Response

Beth israel lahey health's covid-19 pandemic response as in the prior year, beth israel lahey health's ("bilh") hospitals and other patient care organizations expended significant time and resources across fy 2021 in their continued efforts to respond to the covid-19 pandemic. In addition to providing covid-19 testing and treatment, the health system initiated patient and staff vaccination efforts in fy 2021, reaching out to 1.3 million patients using a multichannel, multilingual approach and ultimately delivering over 400,000 vaccine doses. The system successfully undertook these efforts while also navigating unprecedented financial and operational challenges stemming from the pandemic, including ongoing workforce disruption and a decline in patient volume due to the curtailment of elective services and staffing challenges. Highlights of the system's pandemic response in fy 2021 include: staff testing, vaccination, and support in november 2020, bilh implemented a program to provide its 36,000 employees with access to onsite, voluntary, and free-of-charge covid-19 pcr testing, even if they had no known exposure or symptoms. In addition to serving as an important element to contain community spread of covid-19, this effort boosted bilh staff morale and confidence during this challenging period. In december 2020, bilh stood up staff vaccination sites at its local hospitals, ultimately delivering 70,000 vaccine doses to its workforce in fy 2021. The system took progressive measures around employee paid time off to support vaccination efforts as well as family care needs and time missed due to covid-19 illness or testing. In the summer of 2021, bilh communicated that covid-19 and flu vaccine would be required as a condition of employment; the covid-19 vaccination deadline was successfully completed on october 31, 2021. Bilh operationalized a centralized call center to support staff with symptom reporting, covid-19 testing, and return-to-work processes. The call center ensured convenient and accessible information for a workforce spread throughout eastern massachusetts. At its peak, the centralized call center handled over 1,000 phone calls per day. Patient vaccination nearly immediately upon receiving vaccine supply that could be used for patients, bilh opened and operated 10 vaccine administration sites across eastern massachusetts. The locations were selected based on several criteria, including proximity to hard-hit communities and ease of access in terms of transportation. This was a significant logistical feat in light of the shifting forecasts in vaccine supply and special handling required for the pfizer vaccine. Bilh developed its own vaccination scheduling tool, covax, to support staff and patient vaccination efforts. This tool enabled bilh to identify patients eligible for vaccination based on state guidelines, schedule appointments, and track vaccination activity. Bilh led a targeted campaign to support health equity by prioritizing for vaccination bilh patients who resided in a community or town identified as having among the highest cumulative incidence of covid-19 within the state of massachusetts. Bilh also coordinated with multiple community health centers to provide their patients with priority access to vaccination appointments. Due to these efforts, beth israel deaconess care organization ("bidco"), an accountable care organization ("aco") within bilh, had the highest covid-19 vaccination rate for medicaid members among all medicaid acos in the state. Bilh established the covid-19 health equity advisory council ("the council") with a goal to address health disparities brought on by the pandemic, language barriers, and other social determinants of health. Its membership included key bilh stakeholders and community health center chief medical officers. As part of its responsibility, the council reviewed the system's vaccine rollout strategy, including the patient prioritization and scheduling strategy, call center

Covid-19 Pandemic Response- Continued

Underpinning these many initiatives were various multi-entity, interdisciplinary committees and data collection efforts to ensure that bilh was proactively monitoring the trajectory of the pandemic and nimbly planning the system's response. The health system's efforts spanned the clinical care continuum, from primary care to post-acute care, as well as both clinical and administrative departments, from infectious disease and nursing to human resources and information services. Bilh successfully marshalled its resources throughout the system to serve as one of the primary hubs for covid-19 related care in massachusetts.

FORM 990, PART XI, LINE 9:

Due from affiliates 421,800.

Form 990, Part XII, Line 2C

The financial records of the foundation are audited each year as part of the hmfp consolidated audited financial statement process. For the period covered by this filing, the boston, ma office of kpmg issued an unqualified opinion on hmfp and affiliates financial statements. This process is monitored and reviewed internally by the hmfp audit committee. In addition, the financial information of hmfp and affiliates is consolidated into the beth israel deaconess medical center and affiliates financial statements. For the period covered by this filing, the boston, ma office of kpmg similarly issued an unqualified opinion on the bidmc and affiliates financial statements. That process is overseen by the medical center's compliance, audit and risk committee.

Financial Statement Notes

PART X, LINE 2:

Hmfp and certain of its subsidiaries have been determined by the internal revenue service to be organizations described in internal revenue code (the code) section 501(c)(3) and, therefore, are exempt from federal income taxes on related income pursuant to section 501(a) of the code. The company recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount that is greater than fifty percent likely of being realized upon settlement. Changes in recognition in measurement are reflected in the period in which the change in judgment occurs. Hmfp did not recognize the effect of any income tax positions in either 2021 or 2020.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Consolidated affiliates revenue net of eliminations

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Consolidated affiliates expenses net of eliminations

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IRS990/Desc0THE FOUNDATION PROVIDES SUPPORT FOR PATIENT CARE, RESEARCH AND EDUCATION IN THE AREA OF PSYCHIATRY IN CONJUNCTION WITH AND TO SUPPORT THE CHARITABLE MISSIONS OF BETH ISRAEL DEACONESS MEDICAL CENTER(BIDMC), HARVARD MEDICAL FACULTY PHYSICIANS AT BIDMC (HMFP), HARVARDMEDICAL SCHOOL (HMS) AND ITS AFFILIATES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0BETH ISRAEL DEACONESS PSYCHIATRY FOUNDATION
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
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IRS990/FamilyOrBusinessRlnInd01
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IRS990/FeesForServicesOtherGrp/TotalAmt040005
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IRS990/Form990PartVIISectionAGrp/PersonNm2FRIEDMAN MD ROHN S
IRS990/Form990PartVIISectionAGrp/PersonNm3LEITAO SANDRA A
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIR (EX-OFF); PRES & CEO - HMFP
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIR/PRES; PSYCH CHAIR, HM
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIR; PSYCH VICE CHAIR, HMF
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR/TREAS/CLERK; CAO, HMF
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR/PROGRAM, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/OtherAssetsTotalGrp/BOYAmt015723
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0AS IT PERTAINS TO THE DEPARTMENTAL FOUNDATIONS, HMFP IS THE SOLE MEMBER OF EACH FOUNDATION AND HAS THE RIGHT TO CONTROL ACTIVITIES. AS THE SOLE MEMBER, HMFP EXERCISES A SUBSTANTIAL DEGREE OF CONTROL OVER THE POLICIES, PROGRAMS, AND ACTIVITIES OF THE FOUNDATION. THE CHIEF OF THE INDIVIDUAL DEPARTMENT AT BIDMC IS THE PRESIDENT OR LEAD OF THE RELATED DEPARTMENTAL FOUNDATION. THIS SAME CHIEF IS ALSO A MEMBER OF THE BOARD OF DIRECTORS FOR HMFP.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV, SECTION B, LINE 1:
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrganizationsTotalCnt03
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IRS990ScheduleA/SupportedOrgInformationGrp/EIN1222768204
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd21
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd03
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd110
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd22
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt07253
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt17253
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt27253
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BETH ISRAEL DEACONESS MEDICAL CENTER
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1HARVARD MEDICAL FACILITY PHYSICIANS AT BIDMC INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2PRESIDENT AND FELLOWS OF HARVARD COLLEGE
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0768827
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BETH ISRAEL LAHEY HEALTH INVESTMENT PARTNERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HMFP AND CERTAIN OF ITS SUBSIDIARIES HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE ORGANIZATIONS DESCRIBED IN INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(3) AND, THEREFORE, ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE COMPANY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. CHANGES IN RECOGNITION IN MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. HMFP DID NOT RECOGNIZE THE EFFECT OF ANY INCOME TAX POSITIONS IN EITHER 2021 OR 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONSOLIDATED AFFILIATES REVENUE NET OF ELIMINATIONS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CONSOLIDATED AFFILIATES EXPENSES NET OF ELIMINATIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0439204
IRS990ScheduleD/TotalBookValueSecuritiesAmt0768827
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0163731
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt136783
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1INVESTMENTS
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IRS990ScheduleF/ContinuationSpentAmt00
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IRS990ScheduleF/ForeignCorpOwnershipInd01
IRS990ScheduleF/ForeignPartnershipInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd01
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0200514
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ALTHOUGH CONTINUING EDUCATION PROGRAM, INC. D/B/A BID PSYCHIATRY FOUNDATION (CEP) WAS AN INDIRECT TRANSFEROR OF FUNDS TO A FOREIGN CORPORATION DURING THE PERIOD COVERED BY THIS FILING, SUCH TRANSFERS DID NOT RESULT IN AN OBLIGATION TO FILE FORM 926, RETURN OF A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1ALTHOUGH CONTINUING EDUCATION PROGRAM, INC. D/B/A BID PSYCHIATRY FOUNDATION (CEP) HAD AN INDIRECT OWNERSHIP INTEREST IN A FOREIGN CORPORATION DURING THE TAX YEAR, IT DID NOT MEET ANY OF THE FIVE CATEGORIES OF REQUIRED FILER AND AS SUCH WAS NOT REQUIRED TO FILE FORM 5471, INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2ALTHOUGH CONTINUING EDUCATION PROGRAM, INC. D/B/A BID PSYCHIATRY FOUNDATION (CEP) WAS AN INDIRECT SHAREHOLDER OF A PASSIVE FOREIGN INVESTMENT COMPANY OR QUALIFIED ELECTING FUND DURING THE PERIOD COVERED BY THIS FILING, BIDMC WAS NOT REQUIRED TO FILE FORM 8621, INFORMATION RETURNS BY A SHAREHOLDER OF A PASSIVE FOREIGN INVESTMENT COMPANY OR QUALIFIED ELECTING FUND.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt3ALTHOUGH CONTINUING EDUCATION PROGRAM, INC. D/B/A BID PSYCHIATRY FOUNDATION (CEP) HELD AN INDIRECT OWNERSHIP INTEREST IN A FOREIGN PARTNERSHIP DURING THE TAX YEAR, THE INTEREST DID NOT RESULT IN AN OBLIGATION TO FILE FORM 8865, RETURN OF U.S. PERSONS WITH RESPECT TO CERTAIN FOREIGN PARTNERSHIPS
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III ACCOUNTING METHOD:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PART IV, QUESTION 1
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE F, PART IV, QUESTION 3SCHEDULE F, PART IV, QUESTION 3
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE F, PART IV, QUESTION 4
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE F, PART IV, QUESTION 5
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt317319
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1550954
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2184872
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3159652
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt045600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt131379
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt221033
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt319051
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt038311
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt119584
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt225840
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt335644
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt05244
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt14944
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt22998
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt33858
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KIMBALL MD MPH ALEXA B
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1GREENBERG MD WILLIAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2FRIEDMAN MD ROHN S
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3LEITAO SANDRA A
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIR (EX-OFF); PRES & CEO - HMFP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIR/PRES; PSYCH CHAIR, HM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIR; PSYCH VICE CHAIR, HMF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DIR/TREAS/CLERK; CAO, HMF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.08$0.12$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.03$0.07$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.01$1.58$0.09$0.06$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.19$0.06$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.73$0.03$0.06$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.12$0.09$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.07$0.03$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$0.05$0.02$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.06$0.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.46$0.12$0.05$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$0.07$0.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.02$0.03$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.07$0.22$0.13$0.07$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.09$0.17$0.20