Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Massachusetts Medical Society Charitable and Educational Fund
EIN 04-6075905 • 501(c)3 • Waltham, MA
Pub. 78 Eligible
Profile
Issuance of low interest loans to third and fourth year medical students enrolled in an accredited medical school in the commonwealth of massachusetts.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 9.8% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $8,991,241 (-100%) from 2024
Liabilities
Down$0
Down $5,062,722 (-100%) from 2024
Net Assets
Down$0
Down $3,928,519 (-100%) from 2024
Revenue
Down$149,366
Down $3,721 (-2.4%) from 2024
Expenses
Down$156,308
Down $1,426 (-0.9%) from 2024
Net Income
Down-$6,942
Down $2,295 (-49%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $149,366
- Expenses
- $156,308
- Net income
- -$6,942
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Apr 13, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $149,366
Mission and Program Overview
Mission
Issuance of low interest loans to third and fourth year medical students enrolled in an accredited medical school in the commonwealth of massachusetts.
Issuance of medical student loans to third and fourth year students enrolled in an accredited medical school in the commonwealth of massachusetts.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $8,882,724 | $0 | ▼ $8,882,724 |
| Cash and Non-Interest-Bearing Accounts | $108,517 | $0 | ▼ $108,517 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $8,991,241 | $0 | ▼ $8,991,241 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $5,062,722 | $0 | ▼ $5,062,722 |
| Accounts Payable and Accrued Expenses | - | $0 | - |
| Total Liabilities | $5,062,722 | $0 | ▼ $5,062,722 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,928,519 | $0 | ▼ $3,928,519 |
| Total Net Assets Fund Balance | $3,928,519 | $0 | ▼ $3,928,519 |
| Total Liabilities and Net Assets / Fund Balance | $8,991,241 | $0 | ▼ $8,991,241 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Lee Perrin Md | Director | $14,583 | $14,583 |
Board Members and Trustees
| Name | Title |
|---|---|
| Michele P Pugnaire Md | Chair |
| Joseph D Feuerstein Md | Director |
| Marie T Walsh Condon Md | Director |
| Maxim Petrovsky | Director |
| Spiro Spanakis Md | Director |
| Thomas D Sequist Md Mph | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $146,896
- Investment Income
- $0
- Other Revenue
- $2,470
- Change in Net Assets
- $-6,942
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $156,308 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $90,132 | - | - | $90,132 |
| Fees for Services Accounting | - | $28,875 | - | $28,875 |
| Fees for Services Legal | - | $9,382 | - | $9,382 |
| Other Expenses | $27,634 | $285 | - | $285 |
| Total Functional Expenses | $117,766 | $38,542 | $0 | $156,308 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
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
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“A complete copy of the form 990 and all related schedules was distributed to the members of the governing body prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Annually each member of the governing body is required to submit a conflict of interest statement. The statements are reviewed as completed so that any stated conflicts can be addressed. Members of the governing body are subsequently expected to disclose any conflict of interest that may arise after submission of the annual statement.”
Form 990, Part VI, Section B, Line 15
“The charitable and educational fund does not compensate its officers. However, officers may receive compensation as part of an honorarium from a related organization.”
Form 990, Part VI, Section C, Line 19
“The charitable and educational fund does not make its conflict of interest policy available to the public. The fund does not make its financial statements or governing documents available to the public except as disclosed within its form 990.”
Filing and Contact Details
Filer
- Filer Name
- Massachusetts Medical Society Charitable
- EIN
- 04-6075905
- Phone
- 7814347178
- Address
- 860 WINTER STREET, WALTHAM, MA 02451-1411
Signing Officer
- Name
- Theodore a Calianos Ii Md Facs
- Title
- Chair
- Phone
- 7814347178
- Signed
- 2026-04-13
Organization Details
- Principal Officer
- Michele P Pugnaire
- Formed
- 1955
- Legal Domicile
- Ma
- Voting Board Members
- 7
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 0
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 3
“At the end of the fiscal year, may 31, 2025, the organization merged into the massachusetts medical society and alliance charitable foundation (macf), a related organization, as further described in schedule n. The surviving organization, macf, will continue to support and administer assets previously held by c&e fund for the benefit of medical students. The transferred assets and income derived from them will remain dedicated to advancing medical education. The mechanism of support may change, for example, from student loan assistance to scholarship distributions, but the exempt purpose of the transferred assets remains the same.”
Form 990, Part X Balance Sheet, Final Return Explanation
“The audited gaap financial statements of c&e fund as of may 31, 2025 present assets and liabilities immediately prior to the merger with the massachusetts medical society and alliance charitable foundation (macf). This final form 990, consistent with form 990 instructions, reports $0 assets and $0 liabilities at year-end, reflecting that the organization ceased to operate as a separate entity following the merger.”
FORM 990, PART XI, LINE 9:
“Transfer all net assets to macf, see schedule n for details -3,921,577.”
Raw XML AppendixShowing 400 of 471 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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| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION RECEIVED A COPY OF THE MASSACHUSETTS MEDICAL SOCIETY'S IRS DETERMINATION LATTER CONFIRMING EXEMPTION UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). IN ADDITION, IT RECEIVED SUPPORT FROM THE MASSACHUSETTS MEDICAL SOCIETY IN THE FORM OF A PRO FORMA SCHEDULE A PART III REFLECTING THE SATISFACTION OF THE SECTION 509(A)(2) PUBLIC SUPPORT TEST. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE MASSACHUSETTS MEDICAL SOCIETY CHARITABLE AND EDUCATIONAL FUND DOES NOT PROVIDE ANY FINANCIAL SUPPORT TO THE MASSACHUSETTS MEDICAL SOCIETY. THE FUND'S BOARD OF DIRECTORS HAVE SPECIFIC CONTROL OVER THE FUND. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 3B |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 3C |
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| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 042050773 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | MASSACHUSETTS MEDICAL SOCIETY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 0 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH & CASH EQUIVALENTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | LOANS RECEIVABLE (STUDENT LOANS) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 2 | INTEREST RECEIVABLE (STUDENT LOANS) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2025-05-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2025-05-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 2 | 2025-05-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 223199624 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 223199624 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 2 | 223199624 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 24801 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 8463371 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 2 | 79230 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | PROMISSORY NOTES |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 2 | PROMISSORY NOTES |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 860 WINTER STREET |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 860 WINTER STREET |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 2 | 860 WINTER STREET |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | WALTHAM |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | WALTHAM |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 2 | WALTHAM |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | MA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 2 | MA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 02451 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 02451 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 2 | 02451 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 0 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | THE SURVIVING ENTITY, THE MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION (MACF), ASSUMED EXISTING DEBTS OF $4,645,825 PAYABLE TO THE MASSACHUSETTS MEDICAL SOCIETY. OF THAT AMOUNT, $21,825 WAS AN INTERCOMPANY PAYABLE AND $4,624,000 WAS A PROMISSORY NOTE. MASSACHUSETTS MEDICAL SOCIETY IS THE CONTROLLING ENTITY OF C&E FUND AND MACF. |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | ON MAY 31, 2025, UPON THE CLOSE OF THE FISCAL YEAR, THE MASSACHUSETTS MEDICAL SOCIETY CHARITABLE AND EDUCATIONAL FUND (C&E FUND), A 501(C)(3) UNINCORPORATED ASSOCIATION, MERGED INTO THE MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION (MACF), ALSO A 501(C)(3) UNINCORPORATED ASSOCIATION. PRIOR TO THE MERGER, C&E FUND AND MACF WERE RELATED ORGANIZATIONS, BOTH CONTROLLED BY THE MASSACHUSETTS MEDICAL SOCIETY.AS A RESULT OF THE MERGER, ALL ASSETS AND LIABILITIES OF C&E FUND WERE TRANSFERRED TO MACF AND C&E FUND CEASED TO EXIST AS A SEPARATE LEGAL ENTITY.THIS FINAL RETURN REFLECTS THE ORGANIZATION'S OPERATIONS THROUGH MAY 31, 2025. THE FORM 990 BALANCE SHEET REPORTS $0 ASSETS AND $0 LIABILITIES AT YEAR-END TO REFLECT THE CESSATION OF C&E FUND AS A SEPARATE ENTITY. IN CONTRAST, THE AUDITED FINANCIAL STATEMENTS PRESENT THE BALANCES OF C&E FUND AS OF MAY 31, 2025, IMMEDIATELY PRIOR TO THEIR TRANSFER TO MACF.THIS RETURN IS BEING FILED AS THE FINAL RETURN OF C&E FUND. SEE SCHEDULE N PART I FOR DETAILS OF THE ASSETS TRANSFERRED IN CONNECTION WITH THE MERGER. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 6C: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE N SUMMARY |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AT THE END OF THE FISCAL YEAR, MAY 31, 2025, THE ORGANIZATION MERGED INTO THE MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION (MACF), A RELATED ORGANIZATION, AS FURTHER DESCRIBED IN SCHEDULE N. THE SURVIVING ORGANIZATION, MACF, WILL CONTINUE TO SUPPORT AND ADMINISTER ASSETS PREVIOUSLY HELD BY C&E FUND FOR THE BENEFIT OF MEDICAL STUDENTS. THE TRANSFERRED ASSETS AND INCOME DERIVED FROM THEM WILL REMAIN DEDICATED TO ADVANCING MEDICAL EDUCATION. THE MECHANISM OF SUPPORT MAY CHANGE, FOR EXAMPLE, FROM STUDENT LOAN ASSISTANCE TO SCHOLARSHIP DISTRIBUTIONS, BUT THE EXEMPT PURPOSE OF THE TRANSFERRED ASSETS REMAINS THE SAME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COMPLETE COPY OF THE FORM 990 AND ALL RELATED SCHEDULES WAS DISTRIBUTED TO THE MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY EACH MEMBER OF THE GOVERNING BODY IS REQUIRED TO SUBMIT A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE REVIEWED AS COMPLETED SO THAT ANY STATED CONFLICTS CAN BE ADDRESSED. MEMBERS OF THE GOVERNING BODY ARE SUBSEQUENTLY EXPECTED TO DISCLOSE ANY CONFLICT OF INTEREST THAT MAY ARISE AFTER SUBMISSION OF THE ANNUAL STATEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CHARITABLE AND EDUCATIONAL FUND DOES NOT COMPENSATE ITS OFFICERS. HOWEVER, OFFICERS MAY RECEIVE COMPENSATION AS PART OF AN HONORARIUM FROM A RELATED ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CHARITABLE AND EDUCATIONAL FUND DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FUND DOES NOT MAKE ITS FINANCIAL STATEMENTS OR GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT AS DISCLOSED WITHIN ITS FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE AUDITED GAAP FINANCIAL STATEMENTS OF C&E FUND AS OF MAY 31, 2025 PRESENT ASSETS AND LIABILITIES IMMEDIATELY PRIOR TO THE MERGER WITH THE MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION (MACF). THIS FINAL FORM 990, CONSISTENT WITH FORM 990 INSTRUCTIONS, REPORTS $0 ASSETS AND $0 LIABILITIES AT YEAR-END, REFLECTING THAT THE ORGANIZATION CEASED TO OPERATE AS A SEPARATE ENTITY FOLLOWING THE MERGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TRANSFER ALL NET ASSETS TO MACF, SEE SCHEDULE N FOR DETAILS -3,921,577. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART X BALANCE SHEET, FINAL RETURN EXPLANATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 043135954 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | INSURANCE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | PHYSICIANS INSURANCE AGENCY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 860 WINTER STREET |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | WALTHAM |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 02451 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | MASSACHUSETTS MEDICAL SOCIETY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | MASSACHUSETTS MEDICAL SOCIETY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MASSACHUSETTS MEDICAL SOCIETY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | MASSACHUSETTS MEDICAL SOCIETY AND ALLIANCE CHARITABLE FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | PHYSICIAN HEALTH SERVICES INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 042050773 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 223199624 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 223234975 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROMOTE MA MEDICINE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | GRANTMAKING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | OUTREACH SERVICES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 12B, II |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 12B, II |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 860 WINTER STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 860 WINTER STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 860 WINTER STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | WALTHAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | WALTHAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | WALTHAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 02451 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 02451 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 02451 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | THE $3,921,577 TRANSFERRED TO THE MASSACHUSETTS MEDICAL SOCIETY & ALLIANCE CHARITABLE FOUNDATION REPRESENTS THE NET ASSETS TRANSFERRED AS PART OF THE MERGER DISCUSSED IN SCHEDULE N. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R, PART V, LINE 2 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 4624000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 3921577 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | PROMISSORY NOTE (EOY PRE-MERGER) |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | GAAP ASSETS, NET OF LIABILITIES |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | THE MASSACHUSETTS MEDICAL SOCIETY |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | MASSACHUSETTS MEDICAL SOCIETY & ALLIANCE CHARITABLE FOUNDATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | E |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | R |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 1 |
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