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Boston Symphony Orchestra (BSO)

The BSO provides live musical performances to over one million admissions annually, and is heard by countless others through numerous radio broadcasts each year. BSO owns its performance facilities, which include Boston’s Sym- 1 phony Hall (much of which has been depreciated), and Tanglewood in Lenox, Massachusetts, where outdoor sum_mer events and other activities are hosted. Although ticket sales account for a large portion of total revenues, operating costs are subsidized by endowment and other investment earnings, foundation support, and annual public contributions.

Brigham and Women’s Hospital (B&W)

Brigham and Women’s is a 750-bed urban teaching hospital affiliated with

Harvard University’s School of Medicine. Like most hospitals in the United

Introduction

States, the B&W attempts to at least break even from the fees it receives from operating activities. One of the challenges hospitals face is collecting unpaid bills, many of which get written off as bad debt. Furthermore, a certain portion of hospital services are delivered as “charitable care.” rlhe B&W owns all of its buildings and is currently rebuilding its labor and delivery ward, the largest of its kind in the Greater Boston Area.

Quincy City Hospital

Quincy City is a 302-bed municipal hospital serving a local community with a rapidly growing immigrant population. Although the hospital can break even from patient fees, a large portion of fees go unpaid as charitable services and bad debt. Quincy City owns its buildings and most of its fixed equipment. The hospital’s assets have been funded largely by long-term Series A Bonds issued by the City of Quincy, as well as by mortgage loans for both existing buildings and relatively large-scale construction in progress.

The Ford Foundation

Like any large charitable foundation, The Ford Foundation is in the business of granting proceeds from its large pool of investments to a wide range of solicitants. Ford’s operating income comes strictly from the interest and dividends from its investments. Capital appreciation of its investments is classified as an additional source of nonoperating income. Each year Ford grants millions of dollars to support all kinds of organizations around the world. Typical grants include community development, medical research, education, the arts, and many other charitable causes.

Family Service of Greater Boston

One of Boston’s largest community service providers, this association emphasizes the improvement of conditions affecting family life. Many of these services are reimbursed by federal and state government contracts. Last year, government contracts represented 35 percent of total funding support. Nearly the same amount of revenues are generated from client fees, which may take considerable time to collect. With large operating expenses, Family Service is very reliant on both outside support and returns generated by its investments. This past year it allocated significantly more to current operations than actual returns from investments. Outside support comes from a variety of sources, most notably, the United Way of Massachusetts.

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• Posted on : December 20th, 2019

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