Case Study

NEW ENGLAND TRUST

Question 1

Identify which number belong to organization :

Boston Symphony Orchestra

Brigham and Womens Hospital

Quincy City Hospital

The Ford Foundation

Family Service of Greater Boston

Tufts Associated Health Maintenance Organization

Harvard Community Health Plan, Inc. and Affiliates

Museum of Fine Arts, Boston

Massport Authority

Oxfam America Inc.

Boston Symphony Orchestra (BSO)

Ticket sales account for a large portion of total revenue
Operating costs are subsidized by endowment and other investment earnings,
foundation support, and annual public contributions
Brigham and Womens Hospital (B&W)
Fees it receives nearly break-even with its operating activities
High rate of bad debt
A certain portion of hospital services are delivered as charitable care
B&W owns all of its buildings and is currently rebuilding its labor and delivery
ward
Quincy City Hospital
A large portion of fees go unpaid as charitable services and bad debt
Owns its buildings and most of its fixed equipment
Hospitals assets have been funded largely by long-term Series A Bonds and
mortgage loans
The Ford Foundation
Operating income strictly from the interest and dividends from its investments
Capital appreciation of its investments is classified as an additional source of non
operating income
Each year ford grants millions of dollars to support all kinds of organizations
around the world

Family Service of Greater Boston

Last year, 35% of total funding support represented by government contracts
Nearly the same amount of revenues generated from client fees, which may take
considerable time to collect
With large operating expense, relies heavily on outside support and returns
generated by its investments
This past year allocated significantly more to current operations than actual
return from investments
Tufts Associated Health Maintenance Organization (TAHMO)
TAHMO arranges for the delivery of comprehensive health care services, on
prepaid basis
To cover costs, TAHMO must at least break even from its operating activities
Most of its asset base is financial, and a large portion of its liabilities are
unearned revenues
Harvard Community Health Plan, Inc. and Affiliates (HCHP)
Provide comprehensive medical services through their own health care
professional and contracts with established multi-specialty medical groups
HCHP relies entirely on operating revenues both to cover its costs and to reinvest
HCHP owns and rents its own buildings, equipment, supplies, and inventories as
necessary
Small account receivable

Museum of Fine Arts (MFA)

Exhibition for members and paying customers
Retail merchandise is stocked and sold to the public
Investments and an endowment from which interest and dividends are
transferred to the current fund
Both annual and capital gains from investments constitute additional sources of
income
The cost of works of art are not capitalized, but directly charged to the funds
available for such purposes
MassPort Authority
Owns and operates large-scale air, land, and sea transportation facilities
Large asset base relative to operating revenues and expenses
Annual surpluses from operations are an important part of financing expansionary
projects
Oxfam America, Inc.
Receives nearly all of its financial support from public contributions, classified as
non operating sources of funding
Operating revenues consist primarily of its ROI
Program reimbursements accounting for only 1 percent of total sources of
funding
No liabilities other than accounts payable and deferred revenues due to its

Boston Symphony Orchestra (BSO) [8]

No A/R Collection
Lots of asset are highly depreciated (949)
Operating costs are subsidized by endowment and other investment earnings,
foundation support, and annual public contributions
Brigham and Womens Hospital (B&W) [5]
Fees it receives nearly break-even with its operating activities
High rate of bad debt
A certain portion of hospital services are delivered as charitable care
B&W owns all of its buildings and is currently rebuilding its labor and delivery
ward
Quincy City Hospital [10]
Average Collection 68.47
Owns its buildings and most of its fixed equipment
Bonds 35,451
The Ford Foundation [4]
Operating income strictly from the interest and dividends from its investments
(6,158,191)
Capital appreciation of its investments is classified as an additional source of non
operating income (884,570)
Each year ford grants millions of dollars to support all kinds of organizations

Family Service of Greater Boston[3]

Last year, 35% of total funding support represented by government contracts
Nearly the same amount of revenues generated from client fees, which may take
considerable time to collect
With large operating expense, relies heavily on outside support and returns
generated by its investments
This past year allocated significantly more to current operations than actual
return from investments
Tufts Associated Health Maintenance Organization (TAHMO) [9]
TAHMO arranges for the delivery of comprehensive health care services, on
prepaid basis
To cover costs, TAHMO must at least break even from its operating activities
Most of its asset base is financial, and a large portion of its liabilities are
unearned revenues
Harvard Community Health Plan, Inc. and Affiliates (HCHP) [1]
Provide comprehensive medical services through their own health care
professional and contracts with established multi-specialty medical groups
HCHP relies entirely on operating revenues both to cover its costs and to reinvest
HCHP owns and rents its own buildings, equipment, supplies, and inventories as
necessary
Small account receivable

Museum of Fine Arts (MFA) [6]

Exhibition for members and paying customers
Retail merchandise is stocked and sold to the public
Investments and an endowment from which interest and dividends are
transferred to the current fund
Both annual and capital gains from investments constitute additional sources of
income
The cost of works of art are not capitalized, but directly charged to the funds
available for such purposes
MassPort Authority [2]
Owns and operates large-scale air, land, and sea transportation facilities
Large asset base relative to operating revenues and expenses
Annual surpluses from operations are an important part of financing expansionary
projects
Oxfam America, Inc.[7]
Receives nearly all of its financial support from public contributions, classified as
non operating sources of funding
Operating revenues consist primarily of its ROI
Program reimbursements accounting for only 1 percent of total sources of
funding
No liabilities other than accounts payable and deferred revenues due to its

Q.2 : What other criteria related

Other Criteria

Criteria on how one organization could achieve their goals without

being disrupt the balance of its financial stability

Criteria of Independability of those organization to gain their own

fund

Criteria the continuity of those organization to serve its purposes

towards communities