Nonprofit · EIN 04-2943146
CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC
Tax-exempt · BOSTON, MA 02115
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $93,476,479 | $101,111,212 | -$7,634,733 | $129,380,424 | $47,635,631 | $81,744,793 |
| September 30, 2024 | 990 | $89,580,176 | $105,924,064 | -$16,343,888 | $149,096,569 | $66,244,780 | $82,851,789 |
| September 30, 2023 | 990 | $76,080,289 | $84,602,503 | -$8,522,214 | $148,452,842 | $35,131,819 | $113,321,023 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $266,452
- Program service revenue
- $91,109,402
- Investment income
- $1,149,490
- Net gain from sales of assets
- $367,853
- Other revenue
- $951,135
Expenses
- Grants and similar amounts paid
- $6,095,999
- Compensation of officers, directors and key employees
- $44,981,190
- Other salaries and wages
- $20,741,914
- Salaries, compensation and benefits (total)
- $77,567,707
- Professional fundraising fees
- $0
- Legal fees
- $34,683
- Accounting fees
- $52,280
- Occupancy
- $2,379,053
- Travel
- $10,144
- Depreciation
- $93,421
- Program services (functional)
- $97,374,185
- Management and general (functional)
- $3,737,027
Balance sheet and other
- Total assets, start of year
- $149,096,569
- Total assets, end of year
- $129,380,424
- Total liabilities, end of year
- $47,635,631
- Net assets, end of year
- $81,744,793
- Land, buildings and equipment
- $1,304,627
- Publicly traded securities
- $48,500,306
- Net assets without donor restrictions
- $77,515,527
- Net assets with donor restrictions
- $4,229,266
- Gross unrelated business income
- -$5,169
- Gross receipts
- $97,405,094
- Employees
- 53
- Volunteers
- 0
- Year formed
- 1986
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mininder S Kocher MD | Director Trustee or director | 55 | $2,528,269 | $147,831 |
| Eduardo N Novais MD | Physician Highest-paid employee | 60 | $1,916,685 | $120,953 |
| Benjamin J Shore MD | Director Trustee or director | 60 | $1,782,903 | $121,759 |
| Daniel J Hedequist MD | Director Trustee or director | 60 | $1,783,588 | $120,934 |
| Benton E Heyworth MD | Director Trustee or director | 60 | $1,735,902 | $124,151 |
| Grant Hogue MD | Director Trustee or director | 60 | $1,680,382 | $132,543 |
| Yi-Meng Yen MD | Director Trustee or director | 60 | $1,516,045 | $196,653 |
| Young-Jo Kim MD | Director Trustee or director | 60 | $1,583,933 | $80,192 |
| Matthew D Milewski MD | Director Trustee or director | 60 | $1,493,361 | $116,306 |
| Dennis E Kramer MD | Director Trustee or director | 60 | $1,413,323 | $160,947 |
| Donald S Bae MD | Treasurer Trustee or director, Officer | 60 | $1,367,295 | $122,348 |
| Craig Birch MD | Director Trustee or director | 60 | $1,373,008 | $95,470 |
| Collin May MD | Director Trustee or director | 60 | $1,273,754 | $93,256 |
| Carley Vuillermin MD | Director Trustee or director | 60 | $1,205,822 | $110,647 |
| Michelle Mo MD | Director Trustee or director | 60 | $1,159,735 | $87,139 |
28 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Andrea Bauer MD | Director Trustee or director | 60 | $1,131,270 | $113,614 |
| Travis H Matheney MD | Director Trustee or director | 60 | $1,095,165 | $122,125 |
| Colyn J Watkins MD | Director Trustee or director | 60 | $1,076,493 | $110,647 |
| Kathryn Ackerman MD | Physician Highest-paid employee | 40 | $994,831 | $99,953 |
| Kristin S Livingston MD | Director Trustee or director | 60 | $957,071 | $123,385 |
| Martha M Murray MD | President Trustee or director, Officer | 55 | $909,139 | $79,052 |
| M Timothy Hresko MD | Director Trustee or director | 60 | $895,354 | $78,390 |
| Megan Hannon MD | Director Trustee or director | 60 | $742,167 | $129,843 |
| Andrea Straccolini MD | Director (4/25-9/25) Trustee or director | 60 | $726,176 | $72,406 |
| Melissa Christino MD | Director Trustee or director | 55 | $693,284 | $99,355 |
| William J Meehan III MD | Director (10/24-3/25) Trustee or director | 55 | $667,344 | $106,611 |
| Samantha A Spencer MD | Clerk Trustee or director, Officer | 60 | $686,225 | $80,534 |
| Lyle J Micheli MD | Physician Highest-paid employee | 2 | $651,879 | $103,446 |
| Aristides I Cruz MD | Director Trustee or director | 60 | $675,913 | $70,839 |
| Rebecca Vieira MD | Director Trustee or director | 60 | $569,493 | $115,400 |
| Brian Snyder MD | Director Trustee or director | 60 | $562,000 | $122,737 |
| Susan Mahan MD | Director Trustee or director | 60 | $531,445 | $110,032 |
| Peter Kriz MD | Physician Highest-paid employee | 20 | $487,215 | $103,473 |
| Thomas J Hart | Employee Highest-paid employee | 1 | $471,282 | $118,098 |
| Kiriaki C White MD | Director Trustee or director | 60 | $441,866 | $72,735 |
| John B Emans MD | Director Trustee or director | 60 | $206,145 | $82,004 |
| Benjamin K Gundlach MD | Director Trustee or director | 60 | $159,333 | $77,129 |
| Joleen Weissert MD | Director Trustee or director | 60 | $106,593 | $73,789 |
| Michael B Millis MD | Director Trustee or director | 60 | $150,045 | $7,652 |
| David Fogelman MD | Director (7/25-9/25) Trustee or director | 60 | $0 | $0 |
| David Liu MD | Director (8/25-9/25) Trustee or director | 60 | $0 | $0 |
| Jeansol Kang MD | Director (9/25) Trustee or director | 60 | $0 | $0 |
| Physicians Org at CH Inc | Institutional Trustee Institutional trustee | 2 | $0 | $0 |
990 for the year ended September 30, 2024: 41 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mininder S Kocher MD | Director Trustee or director | 55 | $2,342,292 | $112,309 |
| Benjamin J Shore MD | Director Trustee or director | 60 | $1,723,611 | $105,288 |
| Eduardo N Novais MD | Director Trustee or director | 60 | $1,615,602 | $105,030 |
| Grant Hogue MD | Director Trustee or director | 60 | $1,618,287 | $101,336 |
| Daniel J Hedequist MD | Director Trustee or director | 60 | $1,453,765 | $112,862 |
| Young-Jo Kim MD | Director Trustee or director | 55 | $1,441,431 | $86,518 |
| Benton E Heyworth MD | Director Trustee or director | 60 | $1,399,232 | $118,190 |
| Matthew D Milewski MD | Director Trustee or director | 60 | $1,341,966 | $101,336 |
| Dennis E Kramer MD | Director Trustee or director | 60 | $1,260,403 | $135,769 |
| Donald S Bae MD | Treasurer Trustee or director, Officer | 60 | $1,275,827 | $99,666 |
| Yi-Meng Yen MD | Director Trustee or director | 60 | $1,261,579 | $108,933 |
| Craig Birch MD | Director Trustee or director | 60 | $1,258,500 | $85,143 |
| Colyn J Watkins MD | Director Trustee or director | 60 | $1,200,477 | $101,336 |
| Travis H Matheney MD | Director Trustee or director | 60 | $1,182,659 | $71,600 |
| Andrea Bauer MD | Director Trustee or director | 60 | $1,098,032 | $108,274 |
| Carley Vuillermin MD | Director Trustee or director | 60 | $1,085,429 | $3,600 |
| Collin May MD | Director Trustee or director | 60 | $954,771 | $75,778 |
| Martha M Murray MD | President Trustee or director, Officer | 60 | $903,838 | $71,753 |
| Michelle Mo MD | Director Trustee or director | 60 | $878,936 | $71,600 |
| Melissa Christino MD | Director Trustee or director | 60 | $838,051 | $85,492 |
| Lyle J Micheli MD | Physician Highest-paid employee | 2 | $834,564 | $82,563 |
| Brian Snyder MD | Director Trustee or director | 60 | $821,382 | $86,056 |
| Kathryn Ackerman MD | Physician Highest-paid employee | 20 | $788,763 | $101,214 |
| M Timothy Hresko MD | Director Trustee or director | 60 | $800,532 | $83,603 |
| Samantha A Spencer MD | Clerk Trustee or director, Officer | 60 | $754,053 | $81,030 |
| Sarah Jackson MD | Physician Highest-paid employee | 20 | $717,136 | $84,026 |
| Andrea Straccolini MD | Physician Highest-paid employee | 20 | $705,299 | $71,600 |
| Megan Hannon MD | Director Trustee or director | 60 | $598,808 | $101,840 |
| Michael Beasley MD | Director (10/23-3/24) Trustee or director | 60 | $608,695 | $84,026 |
| William Meehan MD | Physician Highest-paid employee | 20 | $578,498 | $101,336 |
| Susan Mahan MD | Director Trustee or director | 60 | $522,110 | $101,336 |
| Rebecca Vieira MD | Director Trustee or director | 60 | $507,949 | $3,600 |
| Kiriaki C White MD | Director Trustee or director | 60 | $435,601 | $71,600 |
| John B Emans MD | Director Trustee or director | 60 | $286,833 | $103,091 |
| Kristin Livingston MD | Director Trustee or director | 60 | $356,609 | $3,600 |
| Lawrence I Karlin MD | Director (10/23-1/24) Trustee or director | 60 | $159,321 | $56,043 |
| Michael B Millis MD | Director Trustee or director | 60 | $125,874 | $29,130 |
| Aristides Cruz MD | Director (3/24-9/24) Trustee or director | 60 | $0 | $0 |
| Benjamin Gundlach MD | Director (6/24-9/24) Trustee or director | 60 | $0 | $0 |
| Joleen Weissert MD | Director (8/24-9/24) Trustee or director | 60 | $0 | $0 |
| Physicians Org at CH Inc | Institutional Trustee Institutional trustee | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 38 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mininder S Kocher MD | Director Trustee or director | 55 | $1,982,363 | $109,856 |
| Benjamin J Shore MD | Director Trustee or director | 60 | $1,890,136 | $108,537 |
| Grant Hogue MD | Director Trustee or director | 60 | $1,524,215 | $106,656 |
| Daniel J Hedequist MD | Director Trustee or director | 60 | $1,425,587 | $114,631 |
| Travis H Matheney MD | Director Trustee or director | 60 | $1,413,054 | $69,354 |
| Benton E Heyworth MD | Director Trustee or director | 60 | $1,352,626 | $120,377 |
| Donald S Bae MD | Treasurer Trustee or director, Officer | 60 | $1,295,228 | $105,049 |
| Young-Jo Kim MD | Director Trustee or director | 55 | $1,314,905 | $77,784 |
| Andrea Bauer MD | Director Trustee or director | 60 | $1,224,115 | $108,183 |
| Carley Vuillermin MD | Director Trustee or director | 60 | $1,195,844 | $106,778 |
| Craig Birch MD | Director Trustee or director | 60 | $1,177,251 | $88,018 |
| Dennis E Kramer MD | Director Trustee or director | 60 | $1,137,181 | $115,383 |
| Matthew D Milewski MD | Director Trustee or director | 60 | $1,123,039 | $106,656 |
| Collin May MD | Director Trustee or director | 60 | $1,130,962 | $71,279 |
| Yi-Meng Yen MD | Director Trustee or director | 60 | $1,049,148 | $111,277 |
| Eduardo N Novais MD | Director Trustee or director | 60 | $1,007,288 | $105,487 |
| Melissa Christino MD | Director Trustee or director | 60 | $1,002,995 | $84,572 |
| Kathryn Ackerman MD | Physician Highest-paid employee | 20 | $958,643 | $104,775 |
| Colyn J Watkins MD | Director Trustee or director | 60 | $953,890 | $106,656 |
| Samantha A Spencer MD | Clerk Trustee or director, Officer | 60 | $914,928 | $74,350 |
| Lyle J Micheli MD | Physician Highest-paid employee | 2 | $870,953 | $82,149 |
| M Timothy Hresko MD | Director Trustee or director | 60 | $822,935 | $79,244 |
| Martha M Murray MD | President Trustee or director, Officer | 60 | $758,434 | $70,662 |
| Andrea Straccolini MD | Physician Highest-paid employee | 20 | $698,643 | $66,000 |
| Sarah Jackson MD | Physician Highest-paid employee | 20 | $679,341 | $84,716 |
| Megan Hannon MD | Director Trustee or director | 60 | $630,039 | $105,063 |
| Michael O'Brien MD | Physician Highest-paid employee | 20 | $598,987 | $66,000 |
| Kristin Whitney MD | Director Trustee or director | 60 | $536,495 | $103,302 |
| Susan Mahan MD | Director Trustee or director | 60 | $528,932 | $106,656 |
| Michael Beasley MD | Director Trustee or director | 20 | $542,683 | $81,401 |
| Rebecca Vieira MD | Director Trustee or director | 20 | $502,059 | $103,302 |
| James R Kasser MD | Director Trustee or director | 60 | $523,015 | $72,653 |
| Brian Snyder MD | Director Trustee or director | 60 | $481,083 | $84,716 |
| Kiriaki C White MD | Director Trustee or director | 60 | $436,987 | $66,000 |
| John B Emans MD | Director Trustee or director | 60 | $251,818 | $35,192 |
| Lawrence I Karlin MD | Director Trustee or director | 60 | $161,176 | $64,554 |
| Michael B Millis MD | Director Trustee or director | 60 | $159,173 | $30,459 |
| Physicians Org at CH Inc | Institutional Trustee Institutional trustee | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 300 LONGWOOD AVENUE HU221, BOSTON, MA 02115-5724
- Principal officer (990 for 2024)
- Martha M Murray MD, 300 Longwood Avenue HU221, Boston, MA 02115
- Signed the 990
- Martha M Murray MD, President
- Phone
- (617) 355-2460
- Return prepared by
- Ernst & Young US LLP
Mission
The Foundation provides orthopaedic surgery services to patients at Boston Children's Hospital and at satellite locations. The mission strives to provide care for patients with a wide range of developmental, congenital, neuromuscular, and post (see Schedule O) traumatic problems of the musculoskeletal system. The Foundation also provides care for patients in need of orthopaedic services, regardless of their ability to pay.
Program accomplishments
- The Foundation provides orthopaedic surgery 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 in need of orthopaedic services regardless of their ability to pay, as well as providing hospital and community based services that are limited in the community. During the year ended September 30, 2025, the Foundation performed 100,467 ambulatory visits and 6,193 surgical cases. The Foundation provided $629,563 in free care services, had expenditures of $7,943,020 for research efforts, and provided funding (see Schedule O) of $4,332,556 for teaching or educational initiatives for the year ended September 30, 2025.Expenses $94,452,959 · grants $6,095,999 · revenue $89,616,003
- The Foundation carries on and promotes basic and applied medical research and education in the field of orthopaedics 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 orthopaedics in order to educate the general public and the medical profession.Expenses $2,921,226 · revenue $1,493,399
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 04-2943146
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E122)
- Assets (IRS master file)
- $129,380,424
- Income (IRS master file)
- $97,405,094
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $93,476,479 | $101,111,212 | $129,380,424 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $89,580,176 | $105,924,064 | $149,096,569 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $76,080,289 | $84,602,503 | $148,452,842 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $70,316,844 | $56,671,789 | $144,962,988 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2943146).
Questions about CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC
- What is the EIN of CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC?
- The employer identification number (EIN) of CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC is 04-2943146.
- Is CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC?
- The 990 for the year ended September 30, 2025 names Martha M Murray MD.
- Who are the officers and directors of CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC?
- The 990 for the year ended September 30, 2025 lists 43 people; 39 received compensation from the organization, the highest $2,528,269 (Mininder S Kocher MD, Director).
- How much revenue does CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $93,476,479, expenses of $101,111,212 and total assets of $129,380,424 at year end.
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