2024-08-15T11:56:53-05:00 2023-09-30 135565207 KPMG LLP 60 SOUTH STREET BOSTON MA 02111 990 2022-10-01 043414914 BMC INTEGRATED CARE SERVICES INC BMCI 6176387901 ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 DAVID BECK CLERK 6176387901 2024-08-14 1 1 ZELJKO POPOVIC P01795951 6179881000 2024-08-14 2022 2024-08-08 14:25:15Z RAVIN DAVIDOFF MD ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 276173 0 X N/A X 1998 MA BMC INTEGRATED CARE SERVICES, INC. ("BMCICS") SHALL AT ALL TIMES BE ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND/OR SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND TO PROMOTE AND SUPPORT, DIRECTLY OR INDIRECTLY, THE INTERESTS AND PURPOSES OF BOSTON MEDICAL CENTER CORPORATION (THE "SOLE MEMBER"), FOR SO LONG AS THE SOLE MEMBER IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DESCRIBED IN SECTION 509(A)(1) OR (A)(2) OF THE INTERNAL REVENUE CODE. THE CORPORATION SHALL BE OPERATED, SUPERVISED, OR CONTROLLED BY OR IN CONNECTION WITH THE SOLE MEMBER AS SPECIFIED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. 7 4 0 6 0 0 0 0 956266 1625 12838 274548 0 0 969104 276173 0 0 0 0 91796 77690 0 0 0 22697 14368 114493 92058 854611 184115 10334463 14582495 7054573 11118490 3279890 3464005 X MISSION STATEMENTBMC INTEGRATED CARE SERVICES, INC. SHALL AT ALL TIMES BE ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND/OR SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND TO PROMOTE AND SUPPORT, DIRECTLY OR INDIRECTLY, THE INTERESTS AND PURPOSES OF BOSTON MEDICAL CENTER CORPORATION, FOR SO LONG AS THE SOLE MEMBER IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DESCRIBED IN SECTION 509(A)(1) OR (A)(2) OF THE INTERNAL REVENUE CODE. THE CORPORATION SHALL BE OPERATED, SUPERVISED, OR CONTROLLED BY OR IN CONNECTION WITH THE SOLE MEMBER AS SPECIFIED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. 0 0 82333 1625 BMC INTEGRATED CARE SERVICES, INC.'S PRIMARY ACTIVITY IS PROMOTING HEALTH FOR THE BENEFIT OF THE COMMUNITY IT SERVES THROUGH GOVERNMENT PROGRAMS AND COMMERCIAL PAYOR CONTRACTS WITH AFFILIATED PROVIDERS OF HEALTH CARE SERVICES. 82333 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X KAREN FINE 6176387406 ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 ALASTAIR BELL MD DIRECTOR 1.00 51.00 X 0 1297429 156500 TERRI NEWSOM DIRECTOR/TREASURER 1.00 53.00 X 0 846135 139712 RAVIN DAVIDOFF MD PRESIDENT/DIRECTOR 1.00 51.50 X X 0 363286 49475 ARAM CHOBANIAN MD DIRECTOR (THRU 8/31/23) 1.00 0.00 X 0 0 0 WILLIAM CREEVY MD DIRECTOR 1.00 2.00 X 0 0 0 WILLIAM J HALPIN JR DIRECTOR 1.00 1.00 X 0 0 0 DAVID HENDERSON MD DIRECTOR 1.00 1.00 X 0 0 0 ALICE JACOBS MD DIRECTOR (THRU 6/30/23) 1.00 1.00 X 0 0 0 JAGDEEP TRIVEDI DIRECTOR 1.00 0.00 X 0 0 0 DAVID BECK CLERK 1.00 53.50 X 0 628000 52061 0 3134850 397748 0 0 1 0 0 CAPITATION REVENUE 900099 1625 1625 1625 274548 274548 276173 1625 0 274548 62155 62155 15535 15535 9725 9725 4643 4643 92058 82333 9725 0 4343091 835515 1319874 7202044 4671498 6544936 10334463 14582495 1888158 7054573 9230332 7054573 11118490 X 3279890 3464005 3279890 3464005 10334463 14582495 184115 0 X 0 1 X 1 0 X X 1 BOSTON MEDICAL CENTER 043314093 3 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 RESERVE FOR CONTRACT LOSSES 3188674 DUE TO RELATED PARTIES 6041658 9230332 X PART X, LINE 2: BMC INTEGRATED CARE SERVICES, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS. THE TEXT OF THE UNCERTAIN TAX POSITIONS FOOTNOTE INCLUDED IN THESE FINANCIAL STATEMENTS IS AS FOLLOWS: THE HEALTH SYSTEM, BMC, WELLSENSE, FACULTY AND THE PLANS, UDF, ECMF, BMCIC, BMCIC OF VERMONT, BUAP, BMCICS AND BACO ARE ALL NONPROFIT CORPORATIONS THAT HAVE BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CLEARWAY IS CONSIDERED A DISREGARDED ENTITY OF BMCHS FOR TAX PURPOSES AND ALL TAXABLE ACTIVITIES OF CLEARWAY ARE ATTRIBUTED TO AND REPORTED AT BMCHS. ALL CONTRACT RELATED REVENUE AND EXPENSES WERE RECORDED AT BMC AND EVALUATED FOR UNRELATED BUSINESS INCOME TAX (UBIT.) BMCHS RECOGNIZES 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, 2023 AND 2022. BMCHS ANNUALLY ASSESSES WHETHER IT MUST RECOGNIZE UBIT EXPENSE. THE AMOUNTS RECOGNIZED AS UBIT EXPENSE WERE NOT MATERIAL TO BMCHS'S CONSOLIDATED OPERATIONS OR CHANGE IN NET ASSETS FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022. 0 1 0 0 0 0 0 0 0 ALASTAIR BELL MD DIRECTOR 0 907901 0 301070 0 88458 0 148381 0 8119 0 1453929 0 71000 TERRI NEWSOM DIRECTOR/TREASURER 0 646295 0 197340 0 2500 0 106650 0 33062 0 985847 0 0 DAVID BECK CLERK 0 458767 0 113850 0 55383 0 21350 0 30711 0 680061 0 0 RAVIN DAVIDOFF MD PRESIDENT/DIRECTOR 0 305940 0 47250 0 10096 0 21350 0 28125 0 412761 0 0 SCHEDULE J, PART I, LINE 3 BMC INTEGRATED CARE SERVICES, INC. RELIED ON BOSTON MEDICAL CENTER (BMC), AN AFFILIATED ORGANIZATION OF BMC INTEGRATED CARE SERVICES, INC., TO ESTABLISH ITS PRESIDENT'S COMPENSATION. ALL METHODS INCLUDED ON LINE 3 ARE UTILIZED BY BMC TO ESTABLISH THE PRESIDENT'S COMPENSATION. SCHEDULE J, PART I, LINE 4B CERTAIN EXECUTIVES REPORTED ON THE BMCICS FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II ARE COMPENSATED BY BOSTON MEDICAL CENTER, A RELATED ORGANIZATION, FOR SERVICES THEY PROVIDED TO BOSTON MEDICAL CENTER. BOSTON MEDICAL CENTER PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN TO CERTAIN EXECUTIVES. AMOUNTS ARE CREDITED TO PARTICIPANTS' ACCOUNTS EACH YEAR. PLAN AMOUNTS ARE SUBJECT TO FORFEITURE AND PAYMENT ONLY IF CERTAIN CONDITIONS ARE MET, AS OUTLINED IN THE PLAN AGREEMENT. AMOUNTS VEST ON SPECIFIED DATES BASED ON CONTINUED EMPLOYMENT BUT NO LATER THAN THE EXECUTIVE'S SIXTY-SECOND BIRTHDAY. AMOUNTS ACCRUED IN THE PLAN ARE REPORTED IN SCHEDULE J, PART II, COLUMN C. THE AMOUNTS REPORTED FOR THE EXECUTIVES BELOW WERE CONTRIBUTED IN 2019 AND BECAME VESTED AND WERE PAID IN 2022. THE AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III): BELL $88,458 BOSTON MEDICAL CENTER PROVIDED A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN TO DAVID BECK, WHO HAS REACHED THE PLAN RETIREMENT AGE AND HAS VESTED 100% IN THE PLAN. IN ADDITION, PURSUANT TO THE TERMS OF THE PLAN, ONCE THE PLAN PARTICIPANT REACHES THE PLAN RETIREMENT AGE, ALL FUTURE CONTRIBUTIONS ARE MADE IN CASH. ACCORDINGLY, 2022 CONTRIBUTIONS OF $53,400 WERE PAID IN CASH TO DAVID BECK IN 2022. THESE AMOUNTS ARE REFLECTED IN SCHEDULE J, PART II, COLUMN (B)(III). FORM 990, PART VI, SECTION A, LINE 2 ALASTAIR BELL DAVID BECK RAVIN DAVIDOFF TERRI NEWSOM BUSINESS RELATIONSHIP - ALASTAIR BELL, DAVID BECK, RAVIN DAVIDOFF AND TERRI NEWSOM ARE ALL EMPLOYEES OF BOSTON MEDICAL CENTER. DAVID BECK ALASTAIR BELL DAVID HENDERSON WILLIAM CREEVY BUSINESS RELATIONSHIP - DAVID BECK, ALASTAIR BELL AND DAVID HENDERSON ARE ALL TRUSTEES OR OFFICERS OF THE FACULTY PRACTICE PLANS AND WILLIAM CREEVY IS AN EMPLOYEE OF THE FACULTY PRACTICE PLANS. FORM 990, PART VI, SECTION A, LINE 6 BOSTON MEDICAL CENTER IS THE SOLE MEMBER OF BMC INTEGRATED CARE SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE POWER TO APPOINT THE DIRECTORS OF THE ORGANIZATION IN ACCORDANCE WITH THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER SHALL HAVE CERTAIN POWERS INCLUDING: - THE APPROVAL OF ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION, INCLUDING ANY AMENDMENTS TO SUCH BUDGETS - ANY DECISION TO ENTER INTO ANY LOAN AGREEMENT OR ANY GUARANTY OF LOAN AGREEMENTS - ANY AGREEMENT TO SELL, ASSIGN, CONVEY, TRANSFER, PLEDGE, GRANT A SECURITY INTEREST OR MORTGAGE IN, OR OTHERWISE ENCUMBER THE ACCOUNTS, ACCOUNTS RECEIVABLE, OR OTHER TANGIBLE OR INTANGIBLE ASSETS OF THE CORPORATION - ANY MERGER, CONSOLIDATION, REORGANIZATION, LIQUIDATION, DISSOLUTION OF THE CORPORATION OR SALE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION FORM 990, PART VI, SECTION B, LINE 11B BMC INTEGRATED CARE SERVICE, INC.'S FORM 990 IS PREPARED BY KPMG LLP AND IS REVIEWED BY BMC HEALTH SYSTEM, INC.'S INTERNAL MANAGEMENT. FOLLOWING THAT REVIEW, BMC HEALTH SYSTEM INC.'S INTERNAL MANAGEMENT AND KPMG PRESENT THE FORM 990 TO THE AUDIT AND COMPLIANCE COMMITTEE FOR REVIEW AND COMMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST QUESTIONNAIRES FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2023 WERE DISTRIBUTED BY BMC HEALTH SYSTEM, INC.'S, AN AFFILIATED ORGANIZATION, CORPORATE COMPLIANCE DEPARTMENT. THE CHIEF COMPLIANCE OFFICER OF BMC HEALTH SYSTEM, INC. 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 C, LINE 19 BMC INTEGRATED CARE SERVICES, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS PUBLICLY AVAILABLE. HOWEVER, THE ARTICLES OF THE ORGANIZATION ARE AVAILABLE ON THE SECRETARY OF THE COMMONWEALTH'S WEBSITE. FORM 990, PART VI, LINE 14 THE ORGANIZATION DOES NOT HAVE A RECORD RETENTION POLICY BUT HAS RECORD RETENTION REQUIREMENTS INCLUDED WITHIN ITS CONTRACTS. BMC INTEGRATED CARE SERVICES, INC. FOLLOWS THE RECORD RETENTION POLICY OF BOSTON MEDICAL CENTER. BMC HEALTH SYSTEM INC ONE BOSTON MEDICAL CENTER PL BOSTON MA 02118 463556853 SUPPORT SVCS MA 501(C)(3) LINE 12B, II BMC 1 BOSTON MEDICAL CENTER ONE BOSTON MEDICAL CENTER PL BOSTON MA 02118 043314093 HEALTHCARE MA 501(C)(3) LINE 3 N/A 0 BOSTON UNIV AFFILIATED PHYSICIANS INC ONE BOSTON MEDICAL CENTER PL BOSTON MA 02118 043218267 HEALTHCARE MA 501(C)(3) LINE 3 BMC 1 BOSTON ACCOUNTABLE CARE ORGANIZATION INC ONE BOSTON MEDICAL CENTER PL BOSTON MA 02118 473468314 HEALTHCARE MA 501(C)(3) LINE 10 N/A 0 BMC INSURANCE COMPANY LTD 878 WEST BAY ROAD PO BOX 1159 GRAND CAYMAN CJ 980375219 INSURANCE CJ N/A C 1 CHARITABLE REMAINDER TRUST - MA (3) SUPPORT MA N/A T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1