2025-08-13T08:00:03-05:00 2024-09-30 010494526 Baker Newman & Noyes LLC 280 Fore Street Portland ME 04101 990 2023-10-01 222678594 CH Neurology Foundation Inc CHNE 6179197642 300 Longwood Avenue Feg 11 Boston MA 02115 Scott L Pomeroy MD President 6173556374 2025-08-13 0 0 Nicholas E Porto P01310283 8002447444 2025-08-13 2023 2025-03-06 01:10:19Z Scott L Pomeroy MD 300 Longwood Avenue Boston MA 02115 66463615 0 X n/a X 1986 MA The Foundation provides neurology services primarily to patients at Boston (see Schedule O) Children's Hospital and at satellite locations. The Foundation also provides care for patients regardless of their ability to pay as well as providing and subsidizing hospital and community based services that are limited in the community. 14 0 82 0 0 0 4427648 4428881 44537100 45274493 773926 735717 0 0 49738674 50439091 435633 5741 0 0 40925462 41187418 0 0 0 9955387 11397153 51316482 52590312 -1577808 -2151221 32219023 35569787 9867937 11443400 22351086 24126387 X The Foundation's mission is to provide neurology services primarily to patients at Boston Children's Hospital and at satellite locations. The Foundation carries on and promotes basic and applied medical research and education in the field of neurology (see Schedule O). The Foundation also provides care for patients regardless of their ability to pay. 0 0 41760427 5741 41652534 The Foundation provides neurology services primarily to patients at Boston Children's Hospital and at satellite locations. The Foundation may charge for patient care and other medical services, provided that any net income is used exclusively for the charitable, scientific, and educational purposes for which the Foundation was created. The Foundation also provides care for patients regardless of their ability to pay, as well as providing hospital and community based services that are either unavailable or limited in the community. 3631341 3621959 The Foundation receives income from Boston Children's Hospital for providing administration, supervision, and teaching services. The Foundation carries on and promotes basic and applied medical research and education in the field of neurology by teaching students and other medical and scientific personnel; by providing or supplementing income to research personnel through fellowships, research, grants and stipends; and by giving lectures and publishing information concerning conditions and research results in the field of pediatric neurology in order to educate the general public and the medical profession. 45391768 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 1 0 1 82 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 0 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X Dave Loomis 6179191364 300 Longwood Avenue Boston MA 02115 Scott L Pomeroy MD President 55.00 5.00 X X 251123 0 34311 Phillip L Pearl MD Director 70.00 0.00 X 444984 0 46636 Nicole Ullrich MD Director (10/23-1/24) 65.00 5.00 X 317746 0 48670 Elizabeth Barkoudah MD Director 70.00 0.00 X 212116 0 32622 Basil Darras MD Director 70.00 0.00 X 472168 0 49960 William Simmons Clerk 10.00 40.00 X X 0 280176 45877 Miya E Bernson-Leung MD Director 70.00 0.00 X 184694 0 16976 Mark P Gorman MD Director 70.00 0.00 X 288906 0 40356 Mustafa Sahin MD Director 70.00 0.00 X 471232 0 52960 Annapurna Poduri MD Director 70.00 0.00 X 297689 0 41762 Robert R Wolff MD Director (10/23-1/24) 70.00 0.00 X 227339 0 34361 Dave Loomis Treasurer 10.00 40.00 X X 0 135932 27235 Lara E Morse MD Director (2/24-9/24) 70.00 0.00 X 237347 0 29966 Caitlin Rollins MD Director (2/24-9/24) 70.00 0.00 X 178293 0 26514 Janet Soul MD Director (2/24-9/24) 70.00 0.00 X 275069 0 38492 Jeffrey Bolton MD Director (2/24-9/24) 70.00 0.00 X 261087 0 49189 Physicians Org at CH Inc Instutional Trustee 2.00 0.00 X 0 0 0 Michael J Rivkin MD Physician 70.00 0.00 X 342668 0 52810 Alexander Rotenberg MD Physician 70.00 0.00 X 369442 0 45346 Mark Libenson MD Physician 70.00 0.00 X 305483 0 43541 Judith Owens MD Physician 70.00 0.00 X 347619 0 49960 Anna Pinto MD Physician 70.00 0.00 X 316547 0 48635 David Urion MD Former Clerk 70.00 0.00 X 451699 0 49960 6253251 416108 906139 75 1 1 0 Dana Farber Cancer Institute 450 Brookline Ave DA-1642 Brookline MA 02215 Consulting services 127520 1 4428881 4428881 Patient Service Revenue 621300 41408993 41408993 Other Revenue 621300 2471645 2471645 Education & Research 611710 1393855 1393855 45274493 570802 570802 16189439 16024524 164915 164915 164915 50439091 45274493 0 735717 5741 5741 5917218 5411493 505725 26428768 20757355 5671413 2029962 2029962 5955982 5362643 593339 855488 769939 85549 6000 6000 17584 17584 154891 154891 336985 229320 107665 934743 929836 4907 3973 3973 2282904 2282904 251301 251301 12284 12284 473040 421569 51471 BCH Tax 1656360 1656360 Electronic collections 1497474 1497474 Co-ordinated specialty 1292370 1292370 PO management services 1057427 1057427 1419817 1419817 52590312 45391768 7198544 0 2739113 2220354 143280 375796 751114 0 4056122 4298336 209166 238333 213461 200620 265899 244007 34176 21892 20567310 24606984 3505281 3607472 32219023 35569787 1947465 2199140 218888 109629 579333 7701584 8555298 9867937 11443400 X 21298855 23582721 1052231 543666 22351086 24126387 32219023 35569787 X -2151221 4194304 -267782 X X 0 1 X 1 0 X 4026327 3293287 4493384 4427648 4428881 20669527 34596894 35973679 38877008 44537100 45274493 199259174 38623221 39266966 43370392 48964748 49703374 219928701 0 0 0 219928701 464475 473940 485319 503045 570802 2497581 464475 473940 485319 503045 570802 2497581 249532 249532 39337228 39740906 43855711 49467793 50274176 222675814 0.98770 0.98740 0.01120 0.01150 X Schedule A, Part III, Line 12, Explanation of Other Income: Insurance rebate - 2019 Amount: $ 249,532. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1052230 248500 757064 543666 1828752 150000 926522 1052230 1568752 641490 381490 1828752 1814908 246156 1568752 2046908 807943 1039943 1814908 0.00000 0.00000 1.00000 0 0 41734 41734 0 224165 202273 21892 21892 Due from Boston Children's Hospital 1064653 Due from Physicians Organization at Children's Hospital, Inc. 913064 Due from Dana Farber 68524 Due from Other 149425 Malpractice Unpaid Loss 1411806 3607472 Due to Boston Children's Hospital 5828765 Due to Physicians Organization at Children's Hospital, Inc. 136136 Accrued professional liability 2456506 Due to Medical Center 133891 8555298 X 54478504 4194304 4194304 50284200 154891 154891 50439091 52435421 0 52435421 154891 154891 52590312 Part V, Line 4: The endowment funds represent assets held in trust that are investments whose use has been restricted by donors to a specific period or purpose. Part X, Line 2: The Foundation is a tax-exempt corporation as described in Section 501(c)(3) of the Internal Revenue Code (the Code), and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. In addition, the Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items, including unrelated business income or tax status. Management of the Foundation has evaluated the positions taken on the Foundation's filed tax returns and has concluded that no uncertain income tax positions exist at September 30, 2024. X X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 Mustafa Sahin MD Director 423602 0 5000 0 42630 0 44790 0 8170 0 524192 0 0 0 Basil Darras MD Director 411978 0 5000 0 55190 0 44790 0 5170 0 522128 0 0 0 David Urion MD Former Clerk 429802 0 5000 0 16897 0 44790 0 5170 0 501659 0 0 0 Phillip L Pearl MD Director 380950 0 5000 0 59034 0 44790 0 1846 0 491620 0 0 0 Alexander Rotenberg MD Physician 307042 0 5000 0 57400 0 43500 0 1846 0 414788 0 0 0 Judith Owens MD Physician 298337 0 5000 0 44282 0 44790 0 5170 0 397579 0 0 0 Michael J Rivkin MD Physician 317547 0 5000 0 20121 0 44790 0 8020 0 395478 0 0 0 Nicole Ullrich MD Director (10/23-1/24) 258760 0 13935 0 45051 0 43500 0 5170 0 366416 0 0 0 Anna Pinto MD Physician 269659 0 5000 0 41888 0 43465 0 5170 0 365182 0 0 0 Mark Libenson MD Physician 284316 0 5000 0 16167 0 41695 0 1846 0 349024 0 0 0 Annapurna Poduri MD Director 256660 0 5000 0 36029 0 39916 0 1846 0 339451 0 0 0 Mark P Gorman MD Director 256192 0 5000 0 27714 0 38510 0 1846 0 329262 0 0 0 William Simmons Clerk 0 248186 0 30597 0 1393 0 23315 0 22562 0 326053 0 0 Janet Soul MD Director (2/24-9/24) 233179 0 5000 0 36890 0 36345 0 2147 0 313561 0 0 0 Jeffrey Bolton MD Director (2/24-9/24) 253956 0 5000 0 2131 0 34059 0 15130 0 310276 0 0 0 Scott L Pomeroy MD President 161890 0 55000 0 34233 0 32465 0 1846 0 285434 0 0 0 Lara E Morse MD Director (2/24-9/24) 177910 0 25000 0 34437 0 29966 0 0 0 267313 0 0 0 Robert R Wolff MD Director (10/23-1/24) 179779 0 5000 0 42560 0 29191 0 5170 0 261700 0 0 0 Elizabeth Barkoudah MD Director 184820 0 5000 0 22296 0 26852 0 5770 0 244738 0 0 0 Caitlin Rollins MD Director (2/24-9/24) 175701 0 5000 0 -2408 0 21344 0 5170 0 204807 0 0 0 Miya E Bernson-Leung MD Director 154298 0 5000 0 25396 0 15130 0 1846 0 201670 0 0 0 Dave Loomis Treasurer 0 135148 0 0 0 784 0 5254 0 21981 0 163167 0 0 Part I, Line 1a The Foundation has a written policy for the payment or reimbursement of expenses from the physician discretionary account. This account will pay or reimburse for only those expenses noted in the policy. The treasurer approves all expenses as per the guidelines in the policy. Each of the physicians noted on Part VII received $3,000 to $4,000 per year for expenses that support the mission of the Foundation. The amounts reimbursed were included on the employees' W-2. The Foundation provides gross-up payments for mortgage forgiveness, long-term disability insurance, and life insurance. These payments are included as taxable wages during the year. All permanent full-time employees of the Foundation are eligible for the gross-up payments. Part I, Line 7 The Foundation paid bonuses based upon an individual physician's net revenue for the academic year, productivity, and contributions made to the Foundation's mission. Net revenue is defined for: 1) patient/outpatient service as actual receipts and 2) laboratory services (EEG, EMG, Sleep) as 40% of actual receipts. If net revenue exceeds 180% of the physician's salary, he or she may receive a bonus. The finance committee will review the information provided by the Department Administrator and determine bonus amounts for the year. Bonus payments are usually paid in January. Form 990, Part VI, Section A, line 1a The majority of the CH Neurology Foundation, Inc.'s (the Foundation's) board members are physicians who are not independent from the Foundation. However, the Foundation is part of an integrated delivery system with Boston Children's Hospital (the Hospital) which does have a community board. The Foundation was organized in 1986. At the time, the board was composed entirely of physicians, a board structure that was approved by the Internal Revenue Service. The Foundation has since adjusted the board structure by adding the Physicians Organization at Children's Hospital, Inc. (the PO) as a member. See Schedule O, Part VI, Questions 3, 6, 7b, and 12 for more on the PO's rights. Form 990, Part VI, Section A, line 3 The Physicians Organization at Children's Hospital, Inc. (the PO) is a Class "C" member of CH Neurology Foundation, Inc. (the Foundation). The PO is responsible for providing management services to the Foundation. The PO has the power to approve the independent auditor and legal counsel of the Foundation from an approved list of firms mutually agreed to by the PO and the Foundation. The PO also has the right to review the annual budgets as well as the right to review and approve by-law changes of the Foundation. Lastly, Boston Children's Hospital has the right to review for compliance with applicable law, the general terms of and any modifications to physician compensation and benefit plans for all physician employees of the Foundation. Form 990, Part VI, Section A, line 6 The CH Neurology Foundation, Inc. (the Foundation) has three classes of members. The Chief of the Department of Neurology (the Chief) of Boston Children's Hospital (the Hospital) is the Class "A" member. Any member (other than the Chief) who holds a medical staff appointment from the Hospital, is a full-time faculty appointment in neurology from Harvard Medical School, and who is geographic full-time at the Hospital shall be a Class "B" member. Upon the recommendation from the Chief, and with the approval of the President of the Hospital, exceptions may be made to permit other physicians who are members of the Foundation to be Class "B" members. The Physicians Organization at Children's Hospital, Inc. is the Class "C" member of the Foundation. Form 990, Part VI, Section A, line 7a According to the Articles of Organization, the Class "A" member is the Chief of the Department of Neurology (the Department) of Boston Children's Hospital (the Hospital). Any member of the Department who holds a medical staff appointment from the Hospital, is a full-time faculty appointment in neurology from Harvard Medical School, and who is geographic full-time at the Hospital shall be a Class "B" member. Class "A and "B" members hold membership as long as they remain qualified for membership. Each member is entitled to one vote upon any question at any meeting of the members. Form 990, Part VI, Section A, line 7b The Physicians Organization at Children's Hospital, Inc. (the PO) is the Class "C" member of CH Neurology Foundation, Inc. (the Foundation). The PO is responsible for providing management services to the Foundation. The PO has the power to approve the independent auditor and legal counsel of the Foundation from an approved list of firms mutually agreed upon by the PO and the Foundation. The PO also has the right to review the annual budgets as well as the right to review and approve by-law changes of the Foundation. Lastly, Boston Children's Hospital also has the right to review for compliance with all applicable laws, the general terms of and any modifications to physician compensation and benefit plans for all physician employees of the Foundation. As a Class "C" member of the Foundation, the PO attends the Foundation's annual meeting. Form 990, Part VI, Section B, line 11b The detailed review will be conducted by the President of the Foundation, Scott L. Pomeroy, MD; the Treasurer and accountant responsible for the books, Dave Loomis; and the Executive Director, William Simmons. A copy of the Form 990 will be provided to the board prior to filing. The Physicians Organization at Children's Hospital, Inc. will review the Form 990 with the board members. The detailed review will be conducted before filing the return with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Physicians Organization at Children's Hospital, Inc. (the PO) administers an annual conflict of interest disclosure process to all of its member Foundations, which asks physicians (officers, top management, and highly compensated employees) and selected Foundation staff to disclose potential conflicts. A disclosure statement will be circulated annually to members of the PO. The audit committee shall determine those individuals (including medical staff members) who shall be required to complete the disclosure statement. The audit committee, at its discretion, may either: 1) refer any or all disclosures to the Board of Directors; 2) appoint an ad hoc committee to review and resolve any conflict of interest issues; or 3) review and resolve any conflict of interest issues personally or through a designee(s). All persons not receiving a disclosure statement have an affirmative obligation to disclose to the PO President, PO General Counsel, or their supervisor whenever they believe they have or may have a conflict of interest. Similarly, all persons completing a disclosure statement have an affirmative obligation to update the statement any time circumstances change and/or they believe that a conflict of interest may exist. In the event a conflict is found to exist, the Foundation prohibits the member from voting on any matter to which the conflict relates or otherwise influencing the voting on such matter. Form 990, Part VI, Section B, line 15 Faculty compensation must comply with the Boston Children's Hospital (the Hospital) Physician Compensation Guidelines. These guidelines are developed in consultation with an independent external compensation consulting firm and are approved by the independent Compensation Committee of the Board of Children's Medical Center Corporation and the Hospital. The guidelines set the maximum compensation limits based on a peer group analysis for the Foundation. The maximum compensation limits are based on pediatric specialty, sub-specialty, academic rank and include productivity adjustments. Any proposed compensation that exceeds the limits must be prospectively approved by the independent compensation committee of the Board of the Hospital. Annual compensation for individual faculty members is set by the President of the CH Neurology Foundation, Inc. (the Foundation), reviewed and approved by the Foundation in accordance with the Foundation's compensation policies and procedures. The Foundation's President's compensation is reviewed and approved annually on a prospective basis by the Boston Children's Hospital President/Chief Executive Officer. Form 990, Part VI, Section C, line 19 The Foundation maintains all financial records, conflict of interest policies, and governing documents at its main office at 300 Longwood Avenue, Boston, MA, 02115. The documents are available upon request. Form 990, Part XI, line 9: Net asset transfer to affiliate -267,782. Form 990, Part XII, Line 2c: The audit process and scope has not changed from the prior year. Boston Children's Hospital 300 Longwood Avenue Boston MA 02115 042774441 Hospital MA 501(c)(3) Line 3 N/A 0 Physicians Organization at Children's Hospital Inc 300 Longwood Avenue Boston MA 02115 043266103 Management services MA 501(c)(3) Line 12c, III-FI N/A 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0