Boston Children's Hospital

Overview

Mission

Mission is to: Provide the highest quality of health care Lead the way in research and discovery Educate the next generation of leaders in health care.

What it reported doing in 2023

Children's Medical Center Corporation holds and manages investments exclusively for the benefit of Children's Hospital Corporation and its affiliated organizations to support the advancement of the knowledge and practice of, and education and research in, medicine, surgery, nursing and all other subjects relating to the care, treatment and healing of infants, children, adolescents and young adults, and to improve the health and welfare of all such persons.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The nonprofit carried out 100% of its reported program work directly.

Nonprofit profile at a glance

EIN
041174680
IRS 990 coverage
2015–2023
Website reviewed
Jul 2026
Forms available
Form 990 2023, Form 990-T 2023
Headquarters
Boston, MA, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospitals

Official website

Request a diligence report

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 57
  • Accountability: 89
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 71st percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100
  • Public monitoring controls: 0 of 8 controls in place; rating input score 0
  • Public policy transparency: 1 of 7 controls in place; rating input score 14
  • Public financial transparency: 0 of 5 controls in place; rating input score 0
  • Impact reporting controls: 0 of 7 controls in place; rating input score 0
  • Public relationship transparency: No; rating input score 0

Accountability

  • Independent voting board: 94.7%; rating input score 95; 48th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
  • Public governance controls: 1 of 4 controls in place; rating input score 25
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: 30.3%; rating input score 94; 94th percentile among comparable filings
  • Operating reserve ratio: 16.46; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 19th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 74.3% of revenue deployed · 81.1% of spending went to programs
  • Governance: 18 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $191.4M in reported program spending
  • Leadership: top reported pay $3.2M · 46 people listed · 6 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 9 annual filings from 2015 to 2023
  • Money network: 5 filed money-flow records
  • Related organizations: 29 filed related-organization links