2025-11-15T10:43:13+00:00 2024-12-31 346565596 ERNST & YOUNG US LLP ONE MANHATTAN WEST NEW YORK NY 100018604 990 2024-01-01 300571387 BETH ISRAEL MEDICAL CENTER FOUNDATION INC BETH 6466054217 150 EAST 42ND STREET NEW YORK NY 10017 Michael Pastier Officer 6466054217 2025-11-15 true Laura Mayo P01962945 2127733000 2025-11-15 2024 2025-03-06 01:10:19Z MICHAEL PASTIER 150 EAST 42ND STREET NEW YORK NY 10017 135763 false X N/A X 2009 NY BETH ISRAEL MEDICAL CENTER FOUNDATION INC. SOLICITS, HOLDS, AND SPENDS CONTRIBUTIONS TO BE USED FOR THE BENEFIT OF BETH ISRAEL MEDICAL CENTER. 4 2 0 0 0 29 135763 0 0 0 29 135763 0 0 626418 512754 0 0 85357 60142 711775 572896 -711746 -437133 42580095 42142962 0 0 42580095 42142962 BETH ISRAEL MEDICAL CENTER FOUNDATION INC. SOLICITS, HOLDS, AND SPENDS CONTRIBUTIONS TO BE USED FOR THE BENEFIT OF BETH ISRAEL MEDICAL CENTER. false false 572896 0 0 BETH ISRAEL MEDICAL CENTER FOUNDATION INC. SOLICITS, HOLDS, AND SPENDS CONTRIBUTIONS TO BE USED FOR THE BENEFIT OF BETH ISRAEL MEDICAL CENTER. 572896 true true false false false false false false false true false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false false false false false false false false X 4 2 false false false false false false false true true false false false true true true true true true false false false false NY X STACEY RESK 6466054224 150 EAST 42ND STREET NEW YORK NY 10017 MICHAEL MINIKES TRUSTEE/CHAIR 2.0 23.0 X X 0 0 0 MICHAEL PASTIER TRUSTEE/TREASURER 0.5 59.5 X X 0 1368163 88291 STEPHEN HARVEY TRUSTEE (END 12/31/24) 0.5 59.5 X 0 1972048 85092 STEVEN HOCHBERG TRUSTEE 2.0 19.0 X 0 0 0 VINCENT TAMMARO TRUSTEE (10/1/24) 0.0 60.0 X 0 679061 9991 BETH ESSIG ESQ ASST. SECRETARY 0.5 59.5 X 0 1782724 58108 CHRISTOPHER CONSIDINE SECRETARY 0.5 59.5 X 0 550728 64161 0 6352724 305643 0 false true false 0 135763 135763 0 0 0 0 0 0 0 0 0 0 0 0 0 0 135763 0 0 0 388686 388686 124068 124068 0 0 0 0 60142 60142 0 0 0 0 572896 572896 0 0 0 0 0 0 0 0 0 0 0 2000 2000 42578095 42140962 42580095 42142962 0 0 0 0 0 0 X 42555095 42117962 25000 25000 42580095 42142962 42580095 42142962 -437133 0 X false true true false X 29 135763 135792 0 0 0 0 0 29 135763 135792 133047 2745 0 0 0 0 0 0 0 0 135792 0 0.02021 1.00 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 0.0 1.0 0.0 false false DUE FROM AFFILIATES 42140962 42140962 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds PERMANENTLY RESTRICTED NET ASSETS HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED BY THE FOUNDATION IN PERPETUITY. UNDER THE POLICIES ESTABLISHED AND APPROVED BY THE BOARD OF TRUSTEES OF THE FOUNDATION, DONOR RESTRICTED ENDOWMENT FUNDS ARE INVESTED IN INCOME-GENERATING INVESTMENT VEHICLES TO GENERATE INCOME, AND TO APPRECIATE AND PRESERVE CAPITAL. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The System evaluates tax positions taken in the course of preparing the System's tax returns to determine whether the tax positions are "more likely than not" of being sustained by the applicable tax authority based upon the technical merits of the position. The System recognizes the effect of tax positions only if they are more likely than not of being sustained. This evaluation had no impact on the operations of the System as of and for the year ended December 31, 2024. false false false false false false false false false MICHAEL PASTIER TRUSTEE/TREASURER 0 930000 0 150750 0 287413 0 34500 0 53791 0 1456454 0 0 STEPHEN HARVEY TRUSTEE (END 12/31/24) 0 1200000 0 340025 0 432023 0 34500 0 50592 0 2057140 0 0 VINCENT TAMMARO TRUSTEE (10/1/24) 0 487500 0 121875 0 69686 0 0 0 9991 0 689052 0 0 BETH ESSIG ESQ ASST. SECRETARY 0 1350000 0 316575 0 116149 0 34500 0 23608 0 1840832 0 0 CHRISTOPHER CONSIDINE SECRETARY 0 500000 0 40200 0 10528 0 27600 0 36561 0 614889 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE FOLLOWING METHODS ARE USED BY A RELATED ORGANIZATION TO ESTABLISH COMPENSATION OF CERTAIN EMPLOYEES, INCLUDING SEVERAL OF THOSE EMPLOYEES LISTED IN SCHEDULE J: A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. SUPPLEMENTAL INFORMATION COMPENSATION FOOTNOTES: OFFICERS OF THE BOARD OF TRUSTEES HOURS REFLECT SERVICE TO ALL RELATED ORGANIZATIONS OF MOUNT SINAI HEALTH SYSTEM, INC. OTHER REPORTABLE COMPENSATION FOR OFFICERS AS IDENTIFIED IN THE FORM 990, PART VII, AND LISTED ON SCHEDULE J MAY INCLUDE VARIOUS TYPES OF SUPPLEMENTAL WAGES. Schedule J, Part I PART VII, SECTION A & SCHEDULE J COMPENSATION FOOTNOTES COMPENSATION AND BENEFITS ARE FUNDED FROM THE MOUNT SINAI HOSPITAL, ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI, BETH ISRAEL MEDICAL CENTER, ST.LUKE'S-ROOSEVELT HOSPITAL CENTER, AND/OR NEW YORK EYE AND EAR INFIRMARY. Form 990, Part VI, Line 15a LINES 15 A & 15B PROCESS FOR DETERMINATION OF COMPENSATION (FOR RELATED ORGS) THE COMPENSATION, EMPLOYEE BENEFITS AND EMPLOYEE RELATIONS COMMITTEE OF THE BOARDS OF TRUSTEES (THE "COMPENSATION COMMITTEE") DETERMINES THE COMPENSATION FOR THE CEO AND OTHER EXECUTIVES, INCLUDING PHYSICIAN LEADERS, WHO ARE OR MAY BE "DISQUALIFIED PERSONS" AS THAT TERM IS DEFINED IN IRC SECTION 4958. THE COMPENSATION COMMITTEE ALSO REVIEWS THE COMPENSATION OF OTHER SENIOR AND/OR HIGHLY COMPENSATED PERSONNEL. THE COMPENSATION COMMITTEES' OPERATING PROCEDURES ARE DESIGNED TO ENSURE THAT THE COMPENSATION OF ALL SUCH OFFICERS AND KEY EMPLOYEES IS REASONABLE (I.E. THE VALUE OF SERVICES IS THE AMOUNT THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES), AND WITH RESPECT TO 'DISQUALIFIED PERSONS' TO FOLLOW THE SPECIFIC STEPS OUTLINED IN THE IRC REGULATIONS FOR ESTABLISHING THE REBUTTABLE PRESUMPTION OF REASONABLENESS THAT A TRANSACTION IS NOT AN EXCESS BENEFIT TRANSACTION. THE COMPENSATION COMMITTEE CONSISTS EXCLUSIVELY OF INDEPENDENT TRUSTEES WITHOUT ANY CONFLICT OF INTEREST (AS DEFINED IN THE APPLICABLE IRC REGULATIONS) WITH REGARD TO THE COMPENSATION ARRANGEMENTS BEING REVIEWED OR APPROVED. THE ABSENCE OF ANY CONFLICT OF INTEREST WITH RESPECT TO ITEMS ON THAT MEETING'S AGENDA IS CONFIRMED AT THE BEGINNING OF EACH MEETING OF THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE SELECTS AND ENGAGES AN INDEPENDENT, QUALIFIED COMPENSATION CONSULTANT WHICH PERFORMS SUCH VALUATIONS ON A REGULAR BASIS TO PROVIDE APPROPRIATE COMPARABILITY DATA. COMPARABILITY DATA INCLUDES, BUT IS NOT LIMITED TO, COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; THE AVAILABILITY OF SIMILAR SERVICES IN MOUNT SINAI'S GEOGRAPHIC AREA; CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; CUSTOMIZED SURVEYS IN SPECIFIC CIRCUMSTANCES, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE DISQUALIFIED PERSON. THE SOURCES OF THE COMPARABILITY DATA USED BY THE COMPENSATION CONSULTANT ARE PROVIDED TO THE COMPENSATION COMMITTEE. IN APPROPRIATE CIRCUMSTANCES FORMAL WRITTEN OPINIONS ARE OBTAINED FROM THE COMPENSATION CONSULTANT. WITH RESPECT TO "EXECUTIVES" AS THEY ARE DEFINED IN THE POLICY WHICH INCLUDES ALL OF THE INSTITUTION'S "DISQUALIFIED PERSONS," THE COMPENSATION COMMITTEE RECEIVES AND REVIEWS THE COMPARABILITY DATA AND ANY ANALYSIS PROVIDED BY THE COMPENSATION CONSULTANT, AS WELL AS INFORMATION PROVIDED BY MANAGEMENT OR, IN THE CASE OF THE CEO, BY THE CHAIRMAN OF THE BOARDS OF TRUSTEES, INCLUDING INFORMATION ABOUT THE INDIVIDUAL'S PERFORMANCE, AND FOR NEW EMPLOYEES, THE INDIVIDUAL'S JOB DESCRIPTION. WHEN A WRITTEN OPINION IS OBTAINED FROM THE COMPENSATION CONSULTANT, THAT WRITTEN OPINION IS ALSO REVIEWED BY THE COMPENSATION COMMITTEE. AFTER CONSIDERING ALL OF THE FACTS, THE COMPENSATION COMMITTEE THEN DETERMINES THE APPROPRIATE COMPENSATION IN RELATION TO THE COMPARABILITY DATA AND IN LIGHT OF THE WRITTEN OPINION, RECOMMENDATION OF THE COMPENSATION CONSULTANT. AS MORE FULLY SET FORTH IN THE COMPENSATION COMMITTEE'S OPERATING GUIDELINES, THE COMPENSATION COMMITTEE ALSO REVIEWS THE COMPENSATION ARRANGEMENTS FOR THOSE OTHER SENIOR MANAGEMENT AND/OR HIGHLY COMPENSATED PERSONNEL WHO ARE NOT "EXECUTIVES." THE COMPENSATION COMMITTEE IS PROVIDED DETAILS OF THE COMPENSATION ARRANGEMENT, OF THE INDIVIDUAL'S JOB AND JOB PERFORMANCE, THE BENCHMARK(S) USED AND, IN CERTAIN CASES, A DESCRIPTION OF THE ROLE OF THE COMPENSATION CONSULTANT AND A BRIEF DESCRIPTION OF WHY THE ARRANGEMENT IS APPROPRIATE. THE COMPENSATION COMMITTEE CONTEMPORANEOUSLY DOCUMENTS IN WRITTEN MINUTES THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED; THE MEMBERS OF THE COMPENSATION COMMITTEE WHO WERE PRESENT; THE DISCUSSION AT THE COMPENSATION COMMITTEE MEETING; THE COMPARABILITY DATA AND ANY OTHER INFORMATION OBTAINED AND RELIED ON; HOW THE COMPARABILITY DATA WAS OBTAINED; AND THE COMPENSATION COMMITTEE'S BASIS FOR THE DECISIONS, IF THE APPROVED COMPENSATION IS OUTSIDE THE RANGE OF COMPARABILITY DATA. THESE MINUTES ARE PREPARED BEFORE THE LATER OF THE NEXT MEETING OF THE COMPENSATION COMMITTEE OR 60 DAYS AFTER THE FINAL ACTIONS OF THE COMPENSATION COMMITTEE ARE TAKEN WITH RESPECT TO THE COMPENSATION DECISIONS MADE. THE MINUTES ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE WITHIN A REASONABLE TIME THEREAFTER. TAKEN WITH RESPECT TO THE COMPENSATION DECISIONS MADE. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINANCE DEPARTMENT OF BETH ISRAEL MEDICAL CENTER GATHERED THE RELEVANT INFORMATION AND PREPARED THE TAX RETURNS. THE TAX DEPARTMENT OF OUR OUTSIDE AUDITORS, ERNST & YOUNG (EY), PARTICIPATED IN THE PREPARATION OF, AND REVIEWED, ALL TAX RETURNS. A QUESTIONNAIRE WAS CIRCULATED TO ALL TRUSTEES, DIRECTORS, OFFICERS AND KEY EMPLOYEES IN ORDER TO ELICIT THE INFORMATION REQUIRED TO BE REPORTED ON THE TAX RETURNS. THE TRUSTEE CONFLICTS OF INTEREST REVIEW COMMITTEE REVIEWED THE RESPONSES PROVIDED BY TRUSTEES AND CERTAIN OFFICERS IN THE QUESTIONNAIRES AND ASSESSED ADDITIONAL PERTINENT FACTS GATHERED BY THE INSTITUTION IN ORDER TO EVALUATE THE APPLICABILITY OF IRS REPORTING REQUIREMENTS. THE REVIEW COMMITTEE THEN DETERMINED THE APPROPRIATE TRUSTEE (AND CERTAIN OFFICER DISCLOSURES THAT SHOULD BE MADE ON FORM 990 BASED ON THE RECOMMENDATIONS OF THE FINANCE DEPARTMENT, THE GENERAL COUNSEL'S OFFICE AND THE AUDIT AND COMPLIANCE DEPARTMENT. THE SAME PROCESS AS CONDUCTED BY THE FINANCE DEPARTMENT, THE GENERAL COUNSEL'S OFFICE, AND THE AUDIT AND COMPLIANCE DEPARTMENT WITH RESPECT TO THE QUESTIONNAIRES SUBMITTED BY OTHER OFFICERS AND KEY EMPLOYEES. THE AUDIT AND COMPLIANCE COMMITTEE OF THE BOARD OF TRUSTEES CONDUCTED A REVIEW OF THE TAX RETURN, THE FINANCE DEPARTMENT, THE GENERAL COUNSEL'S OFFICE, AND THE AUDIT AND COMPLIANCE DEPARTMENT. THE AUDIT COMMITTEE APPROVED THE TAX RETURNS AS PRESENTED. THE AUDIT COMMITTEE'S REPORT OF ITS REVIEW OF THE TAX RETURNS AND ITS RECOMMENDATION TO FILE THE RETURNS WERE PRESENTED TO, AND ACCEPTED BY, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES (THE "EXECUTIVE COMMITTEE"). IN ADDITION TO AUTHORIZING THE FILING OF THE TAX RETURNS, THE EXECUTIVE COMMITTEE DIRECTED THAT THE RETURNS, WHICH WILL BE FILED ON OR BEFORE NOVEMBER 17, 2025, BE PROVIDED TO ALL TRUSTEES VIA THE TRUSTEES' CONFIDENTIAL WEBSITE, AND THOSE RETURNS WERE SO PROVIDED BEFORE BEING FILED. Form 990, Part VI, Line 12c Conflict of interest policy MONITORING & ENFORCING COMPLIANCE WITH THE POLICY COMPLIANCE WITH THE ORGANIZATION'S BUSINESS CONFLICTS OF INTEREST POLICY (THE "POLICY") IS REQUIRED OF TRUSTEES, EMPLOYEES, MEDICAL STAFF AND NON-EMPLOYEE MEMBERS OF INSTITUTIONAL COMMITTEES AND INCLUDES AN ONGOING DUTY TO DISCLOSE POTENTIAL CONFLICTS. COMPLIANCE WITH THE POLICY IS MONITORED AND ENFORCED REGULARLY AND CONSISTENTLY. ALL DISCLOSURES WITH THE POTENTIAL FOR CONFLICT ARE REVIEWED BY AN APPROPRIATE COMMITTEE WHERE THEY ARE CAREFULLY EVALUATED. WHEN APPROPRIATE, A PLAN, WHICH MAY INVOLVE MEASURES INCLUDING, BUT NOT LIMITED TO, RECUSAL FROM PARTICIPATING IN AFFECTED TRANSACTIONS, IS DEVELOPED TO MANAGE THE POTENTIAL CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE ORGANIZATION MAKES ITS BUSINESS CONFLICTS OF INTEREST POLICY AVAILABLE ON ITS WEBSITE (WWW.MOUNTSINAI.ORG) AND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. 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