2025-08-14T16:08:05-05:00 2024-09-30 135565207 KPMG LLP 60 SOUTH STREET TWO FINANCIAL CENTER BOSTON MA 02111 990 2023-10-01 473468314 BOSTON ACCOUNTABLE CARE ORGANIZATION INC BOST 6176387901 ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 DAVID BECK CLERK 6176387901 2025-08-14 1 0 KRISTIN ANDERSON P01231300 6179881000 2025-08-14 2023 2025-03-06 01:10:19Z CYNTHIA SIERRA ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 1873416 0 X N/A X 2015 MA BOSTON ACCOUNTABLE CARE ORGANIZATION, 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. THE MISSION OF BACO IS TO IMPROVE THE HEALTHCARE OF THE POPULATIONS THAT BOSTON MEDICAL CENTER CORPORATION (BMC), THE FACULTY PRACTICE FOUNDATION, INC. (FPF) PHYSICIANS, AND COMMUNITY HEALTH CENTERS (CHCS) SERVE. TO PROVIDE THE BEST CARE POSSIBLE, AN ACCOUNTABLE CARE ORGANIZATION (ACO) IS DESIGNED TO BETTER MANAGE ALL ASPECTS OF HEALTHCARE, IN AN EFFORT TO IMPROVE THE HEALTH OF THE POPULATION SERVED WHILE OPERATING MORE EFFICIENTLY. BACO WILL INTEGRATE THE RESOURCES OF BMC, THE FPF, AND THE CHCS TO PROVIDE MORE EFFECTIVE, HIGHER QUALITY AND LESS EXPENSIVE CARE FOR PATIENTS OF BACO. 17 17 0 25 0 0 0 0 2884191 1233350 747642 640066 0 0 3631833 1873416 0 0 0 0 1042592 931967 0 0 0 5093745 2460849 6136337 3392816 -2504504 -1519400 18260640 22870298 16061782 22190840 2198858 679458 X BACO 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. THE MISSION OF BACO IS TO IMPROVE THE HEALTHCARE OF THE POPULATIONS THAT BMC, FPF PHYSICIANS, AND CHCS SERVE. TO PROVIDE THE BEST CARE POSSIBLE, AN ACCOUNTABLE CARE ORGANIZATION IS DESIGNED TO BETTER MANAGE ALL ASPECTS OF HEALTHCARE, IN AN EFFORT TO IMPROVE THE HEALTH OF THE POPULATION SERVED WHILE OPERATING MORE EFFICIENTLY. BACO WILL INTEGRATE THE RESOURCES OF BMC, THE FPF, AND THE CHCS TO PROVIDE MORE EFFECTIVE, HIGHER QUALITY AND LESS EXPENSIVE CARE FOR PATIENTS OF BACO. 0 0 3382616 1233350 SINCE ITS FORMATION, BOSTON ACCOUNTABLE CARE ORGANIZATION (BACO) HAS ENGAGED IN ITS MISSION TO IMPROVE THE HEALTHCARE OF POPULATIONS THAT BOSTON MEDICAL CENTER CORPORATION, THE FACULTY PRACTICE FOUNDATION, INC. PHYSICIANS, AND COMMUNITY HEALTH CENTERS SERVE BY BETTER MANAGING ALL ASPECTS OF HEALTHCARE, IN AN EFFORT TO IMPROVE THE HEALTH OF THE POPULATION SERVED WHILE OPERATING MORE EFFICIENTLY. 3382616 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 1 0 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 X JULIE ALMOND DIRECTOR 1.00 0.00 X 0 0 0 ALASTAIR BELL MD DIRECTOR 1.00 3.00 X 0 0 0 CHRISTIAN BROWN DIRECTOR (THRU 8/24/2024) 1.00 0.00 X 0 0 0 SANDRA COTTERELL DIRECTOR (THRU 8/1/24) 1.00 0.00 X 0 0 0 WILLIAM CREEVY MD TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 RAVIN DAVIDOFF MD DIRECTOR 1.00 1.00 X 0 0 0 DENISE DELANUECES DIRECTOR (AS OF 1/24/24) 1.00 0.00 X 0 0 0 SHERRY ELLIS DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM J HALPIN JR DIRECTOR 1.00 1.00 X 0 0 0 SPIROS HATIRAS DIRECTOR 1.00 0.00 X 0 0 0 DAVID HENDERSON MD DIRECTOR 1.00 1.00 X 0 0 0 THEA JAMES MD DIRECTOR 1.00 0.00 X 0 0 0 CHUCK JONES DIRECTOR 1.00 0.00 X 0 0 0 KELLY LANNUTTI DIRECTOR 1.00 0.00 X 0 0 0 CHARLES MURPHY DIRECTOR 1.00 0.00 X 0 0 0 MICHELLE NADOW DIRECTOR 1.00 0.00 X 0 0 0 TERRI NEWSOM DIRECTOR (THRU 6/30/24) 1.00 1.00 X 0 0 0 AMY PFEFFER DIRECTOR 1.00 0.00 X 0 0 0 CYNTHIA SIERRA PRESIDENT/DIRECTOR 1.00 0.00 X X 0 0 0 STEPHANIE SULLIVAN DIRECTOR (THRU 11/1/23) 1.00 0.00 X 0 0 0 GUALE VALDEZ DIRECTOR 1.00 0.00 X 0 0 0 DAVID BECK CLERK 1.00 3.00 X 0 0 0 0 0 0 0 0 0 0 SMC PARTNERS LLC 10 COLUMBUS BLVD 9TH FLOOR HARTFORD CT 06106 BUSINESS CONSULTING & SERVICES 255500 1 CAPITATION REVENUE 900099 1233350 1233350 1233350 640066 640066 1873416 1233350 0 640066 727872 727872 204095 204095 10200 10200 258353 258353 634 634 733 733 CORPORATE OVERHEADS 2164999 2164999 25930 25930 3392816 3382616 10200 0 13214228 19696773 1972394 0 3074018 3173525 18260640 22870298 537 1584719 3135715 2898366 12925530 17707755 16061782 22190840 X 2198858 679458 2198858 679458 18260640 22870298 -1519400 0 X 0 1 X 1 0 X 7589489 3942547 2409638 2884191 1233350 18059215 7589489 3942547 2409638 2884191 1233350 18059215 0 0 0 18059215 56749 23278 75137 747642 640066 1542872 56749 23278 75137 747642 640066 1542872 7646238 3965825 2484775 3631833 1873416 19602087 0.92130 0.97170 0.07870 0.02830 X 0 DUE FROM RELATED PARTIES 2957293 MANAGED CARE RISK CONTRACTS 216232 3173525 CONTRACT ACCRUALS 8669006 DUE TO RELATED PARTIES 9038749 17707755 X PART X, LINE 2: BOSTON ACCOUNTABLE CARE ORGANIZATION, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BMC HEALTH SYSTEM (BMCHS). THESE STATEMENTS INCLUDE THE FOLLOWING LANGUAGE REGARDING LIABILITY FOR UNCERTAIN TAX POSITIONS WITHIN THE INCOME TAXES FOOTNOTE. BMCHS RECOGNIZES INCOME 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, 2024 AND 2023. BMCHS ANNUALLY ASSESSES WHETHER IT MUST RECOGNIZE UBIT EXPENSE. THE AMOUNTS RECOGNIZED AS UBIT EXPENSE WERE NOT MATERIAL TO BMCHS'S CONSOLIDATED OPERATIONS OR CHANGES IN NET ASSETS FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. FORM 990, PART VI, SECTION A, LINE 2 DAVID BECK ALASTAIR BELL MICHELLE NADOW SANDRA COTTERELL RAVIN DAVIDOFF TERRI NEWSOM CYNTHIA SIERRA BUSINESS RELATIONSHIP- THE OFFICERS OR DIRECTORS ABOVE ARE ALSO EMPLOYEES, OFFICERS OR TRUSTEES OF BOSTON MEDICAL CENTER CORPORATION. DAVID BECK ALASTAIR BELL WILLIAM CREEVY DAVID HENDERSON BUSINESS RELATIONSHIP - THE OFFICERS OR DIRECTORS ABOVE ARE ALSO EMPLOYEES, OFFICERS OR TRUSTEES OF THE FACULTY PRACTICE PLANS. FORM 990, PART VI, SECTION A, LINE 7A (A) EACH COMMUNITY HEALTH CENTER PARTICIPATING IN THE CORPORATION THAT PARTICIPATES IN THE MASSHEALTH ACO APPOINTS ONE DIRECTOR; (B) BOSTON MEDICAL CENTER APPOINTS FOUR DIRECTORS; (C) EACH NON-COMMUNITY HEALTH CENTER ENTITY PARTICIPATING IN THE CORPORATION THAT PARTICIPATES IN THE MASSHEALTH ACO APPOINTS ONE DIRECTOR (EXCEPT THAT THE BOSTON UNIVERSITY MEDICAL GROUP APPOINTS FOUR DIRECTORS TO REPRESENT ITS FACULTY PRACTICE PLAN CORPORATION PARTICIPANTS); AND (D) THE CORPORATION'S PATIENT ADVISORY COMMITTEE APPOINTS ONE DIRECTOR WHO IS A CONSUMER REPRESENTATIVE. FORM 990, PART VI, SECTION B, LINE 11B BACO'S FORM 990 IS PREPARED BY KPMG AND 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 BMC HEALTH SYSTEM INC.'S AUDIT AND COMPLIANCE COMMITTEE FOR REVIEW AND COMMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BACO 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, 2024 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, LINE 14 THE ORGANIZATION DOES NOT HAVE A RECORD RETENTION POLICY BUT HAS RECORD RETENTION REQUIREMENTS INCLUDED WITHIN ITS CONTRACTS. BOSTON ACCOUNTABLE CARE ORGANIZATION, INC. FOLLOWS THE RECORD RETENTION POLICY OF BOSTON MEDICAL CENTER. FORM 990, PART VI, SECTION C, LINE 19 BACO DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS PUBLICLY AVAILABLE. HOWEVER, THE ARTICLES OF THE ORGANIZATION ARE AVAILABLE ON THE SECRETARY OF THE COMMONWEALTH'S WEBSITE. BMC INTEGRATED CARE SERVICES INC ONE BOSTON MEDICAL CENTER PL BOSTON MA 02111 043414914 HEALTHCARE MA 501 (C) (3) 12 A-I BMCBACO 1 BOSTON MEDICAL CENTER-SOUTH CORPORATION ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 994491180 HEALTHCARE MA 501 (C) (3) 3 BMCHS 1 BOSTON MEDICAL CENTER-BRIGHTON CORPORATION ONE BOSTON MEDICAL CENTER PLACE BOSTON MA 02118 994793550 HEALTHCARE MA 501 (C) (3) 3 BMCHS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0