TY 2016 Form 990 Schedule J

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1ROBERT A BROWN PRESIDENT	(i) (ii)	1,012,150 -------------	-------------	406,072 -------------	165,573 ------------- 0	254,220 ------------- 0	1,838,015 ------------- 0	113,125 ------------- 0
2J ROBB DIXON TRUSTEE & PROFESSOR	(i) (ii)	158,541 -------------	-------------	44,311 -------------	26,835 ------------- 0	7,697 ------------- 0	237,384 ------------- 0	0 ------------- 0
3MARTIN J HOWARD SR VP, CFO, & TREASURER	(i) (ii)	488,952 -------------	-------------	30,234 -------------	35,260 ------------- 0	77,874 ------------- 0	632,320 ------------- 0	0 ------------- 0
4TODD L C KLIPP SR VP, SR COUNSEL, & SECRETARY	(i) (ii)	428,000 -------------	-------------	104,962 -------------	35,260 ------------- 0	18,376 ------------- 0	586,598 ------------- 0	0 ------------- 0
5JEAN MORRISON UNIVERSITY PROVOST	(i) (ii)	712,646 -------------	-------------	56,092 -------------	85,260 ------------- 0	163,171 ------------- 0	1,017,169 ------------- 0	0 ------------- 0
6KAREN H ANTMAN MEDICAL CAMPUS PROVOST	(i) (ii)	831,650 -------------	-------------	72,790 -------------	35,260 ------------- 0	660 ------------- 0	940,360 ------------- 0	0 ------------- 0
7GARY W NICKSA SR VP FOR OPERATIONS	(i) (ii)	495,339 -------------	-------------	29,236 -------------	35,260 ------------- 0	28,209 ------------- 0	588,044 ------------- 0	0 ------------- 0
8TONY TANNOURY PROFESSOR & PHYSICIAN	(i) (ii)	------------- 256,703	-------------	------------- 2,540,127	0 ------------- 29,960	0 ------------- 23,964	0 ------------- 2,850,754	0 ------------- 0
9PUSHKAR MEHRA PROFESSOR & ORAL SURGEON	(i) (ii)	435,676 -------------	648,017 -------------	237,892 -------------	29,960 ------------- 0	25,165 ------------- 0	1,376,710 ------------- 0	0 ------------- 0
10WILLIAM CREEVY PROFESSOR & PHYSICIAN	(i) (ii)	------------- 258,810	------------- 132,978	------------- 675,320	0 ------------- 35,260	0 ------------- 23,964	0 ------------- 1,126,332	0 ------------- 0
11CLARISSA HUNNEWELL CHIEF INVESTMENT OFFICER	(i) (ii)	627,200 -------------	408,701 -------------	44,980 -------------	35,260 ------------- 0	753 ------------- 0	1,116,894 ------------- 0	0 ------------- 0
12ERIC SMITH PROFESSOR & PHYSICIAN	(i) (ii)	------------- 197,220	-------------	------------- 776,540	0 ------------- 0	0 ------------- 216	0 ------------- 973,976	0 ------------- 0

Schedule J (Form 990) 2016

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
SCHEDULE J, PART I	TONY TANNOURY, WILLIAM CREEVY, AND ERIC SMITH ARE COMPENSATED UNDER A COMMON PAYMASTER AGREEMENT FOR THEIR CLINICAL WORK AT BOSTON MEDICAL CENTER. PUSHKAR MEHRA IS COMPENSATED THROUGH BOSTON UNIVERSITY'S HENRY M. GOLDMAN SCHOOL OF DENTAL MEDICINE (GSDM) DEPARTMENT OF ORAL & MAXILLOFACIAL SURGERY GROUP FOR HIS CLINICAL WORK AT A GSDM PATIENT TREATMENT CENTER, THE BETH ISRAEL DEACONESS MEDICAL CENTER, INC., AND BOSTON MEDICAL CENTER.
SCHEDULE J, PART I, LINE 1A	(1) HOUSING ALLOWANCE: AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE UNIVERSITY, PRESIDENT ROBERT BROWN AND PROVOST JEAN MORRISON WERE BOTH REQUIRED TO LIVE IN UNIVERSITY RESIDENCES. AMOUNTS REPORTED IN COLUMN D INCLUDE, IN ADDITION TO OTHER NON-TAXABLE BENEFITS, THE ESTIMATED FAIR MARKET RENTAL VALUE OF THE UNIVERSITY-PROVIDED RESIDENCE, BASED UPON AN INDEPENDENT OPINION OF VALUE AND WITHOUT ANY ALLOCATION OR REDUCTION FOR UNIVERSITY USE OF THE PREMISES, FOR PRESIDENT BROWN ($235,447) AND PROVOST MORRISON ($138,753). (2) FIRST-CLASS TRAVEL: IN ACCORDANCE WITH THE UNIVERSITY'S TRAVEL AND BUSINESS EXPENSE GUIDELINES, ALL EMPLOYEES ARE REIMBURSED FOR ECONOMY AIRFARE. EXCEPTIONS FOR TRAVEL INVOLVING AN EXTENDED PERIOD OF TIME ARE PERMITTED IN ACCORDANCE WITH THE TERMS OF THE UNIVERSITY'S TRAVEL AND BUSINESS EXPENSE GUIDELINES. THE PRESIDENT'S EMPLOYMENT AGREEMENT ALLOWS FOR FIRST-CLASS TRAVEL. TRAVEL FOR BUSINESS PURPOSES, INCLUDING FIRST-CLASS TRAVEL, IS NOT INCLUDED IN TAXABLE WAGES. THE PRESIDENT IS THE ONLY INDIVIDUAL REPORTED ON FORM 990, PART VII WHO TRAVELED FIRST-CLASS DURING CALENDAR YEAR 2016. (3) TRAVEL FOR COMPANIONS: IN ACCORDANCE WITH THE UNIVERSITY'S TRAVEL AND BUSINESS EXPENSE GUIDELINES, BOSTON UNIVERSITY ALLOWS COMPANION TRAVEL FOR BONA FIDE BUSINESS PURPOSES. ALL SUCH CASES REQUIRE THE PRIOR WRITTEN APPROVAL OF AN AUTHORIZED SENIOR EXECUTIVE. THE PRESIDENT'S EMPLOYMENT AGREEMENT ALLOWS FOR SPOUSAL TRAVEL. COMPANION TRAVEL FOR BUSINESS PURPOSES IS NOT INCLUDED IN TAXABLE WAGES. THE PRESIDENT IS THE ONLY INDIVIDUAL REPORTED ON FORM 990, PART VII WHO UTILIZED COMPANION TRAVEL DURING CALENDAR YEAR 2016. (4) TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: FROM TIME TO TIME, BOSTON UNIVERSITY MAY PROVIDE CERTAIN PAYMENTS THAT HAVE BEEN GROSSED-UP FOR TAX PURPOSES. ALL SUCH CASES INVOLVING THE UNIVERSITY'S SENIOR EXECUTIVES REQUIRE THE APPROVAL OF THE BOARD OF TRUSTEES. FOR CALENDAR YEAR 2016, NO INDIVIDUAL REPORTED ON FORM 990, PART VII RECEIVED THIS BENEFIT.
SCHEDULE J, PART I, LINE 4B	(1) UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, ON AUGUST 1, 2016, PRESIDENT BROWN RECEIVED AN AMOUNT EQUAL TO 30% OF HIS BASE SALARY FOR THE PRECEDING 12-MONTH PERIOD. THIS AMOUNT WAS SUBJECT TO THE PERFORMANCE OF FUTURE SERVICES AND OTHER CONDITIONS AS WELL AS A SUBSTANTIAL RISK OF FORFEITURE UNTIL THAT DATE. UPON VESTING, SUPPLEMENTAL RETIREMENT PLAN COMPENSATION OF $288,063 WAS DISTRIBUTED TO PRESIDENT BROWN IN CALENDAR YEAR 2016 AND IS REPORTED ON SCHEDULE J, PART II, COLUMN B(III) AS OTHER REPORTABLE COMPENSATION. THE PORTION OF THE AMOUNT DISTRIBUTED WHICH WAS PREVIOUSLY REPORTED AS RETIREMENT AND OTHER DEFERRED COMPENSATION ON SCHEDULE J, PART II, COLUMN C OF PRIOR FORMS 990 IS $113,125. THIS AMOUNT IS THEREFORE REPORTED ON THIS YEARS SCHEDULE J, PART II, COLUMN F. UNDER THE SAME SUPPLEMENTAL RETIREMENT PLAN, ON AUGUST 1, 2017, PRESIDENT BROWN WAS TO BECOME ENTITLED TO RECEIVE AN AMOUNT EQUAL TO 30% OF HIS BASE SALARY FOR THE PRECEDING 12-MONTH PERIOD. PRESIDENT BROWNS RIGHT TO SUCH PAYMENT WAS SUBJECT TO THE PERFORMANCE OF FUTURE SERVICES AND OTHER CONDITIONS AS WELL AS A SUBSTANTIAL RISK OF FORFEITURE UNTIL THAT DATE. ACCORDINGLY, SUPPLEMENTAL RETIREMENT PLAN COMPENSATION OF $130,313 WAS ACCRUED FOR PRESIDENT BROWN IN CALENDAR YEAR 2016 AND IS REPORTED ON SCHEDULE J, PART II, COLUMN C AS RETIREMENT AND OTHER DEFERRED COMPENSATION. (2) UNDER A SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION PLAN, ON JUNE 30, 2017, PROVOST MORRISION WAS TO RECEIVE A CREDIT OF $100,000 THAT ACCRUED DURING THE PRECEDING 12-MONTH PERIOD. SUBJECT TO THE PERFORMANCE OF FUTURE SERVICES AND OTHER CONDITIONS, PROVOST MORRISON'S RIGHTS IN THE PLAN WILL BECOME VESTED ON JULY 1, 2020, AND ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE UNTIL THAT DATE. ACCORDINGLY, DEFERRED COMPENSATION OF $50,000 WAS ACCRUED FOR PROVOST MORRISON IN CALENDAR YEAR 2016 AND IS REPORTED ON SCHEDULE J, COLUMN C AS RETIREMENT AND OTHER DEFERRED COMPENSATION. (3) AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN B(III) AS OTHER REPORTABLE COMPENSATION ALSO INCLUDE CONTRIBUTIONS MADE BY THE UNIVERSITY IN CALENDAR YEAR 2016 TO AN IRC SECTION 457(B) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO PROVIDE FUTURE RETIREMENT BENEFITS TO PRESIDENT BROWN AND TODD KLIPP.
SCHEDULE J, PART I, LINE 6A	A PORTION OF PUSHKAR MEHRA'S COMPENSATION (AS REPORTED IN SCHEDULE J, PART II, COLUMN B(II)) IS BASED ON A PERCENTAGE OF BOSTON UNIVERSITY'S HENRY M. GOLDMAN SCHOOL OF DENTAL MEDICINE ORAL MAXILLOFACIAL SURGERY GROUP REVENUES LESS OPERATING EXPENSES.
SCHEDULE J, PART I, LINE 7	AS THE UNIVERSITY'S CHIEF INVESTMENT OFFICER, CLARISSA HUNNEWELL IS ELIGIBLE FOR INCENTIVE COMPENSATION, IN THE DISCRETION OF THE BOARD OF TRUSTEES, BASED IN PART UPON HER SUCCESS IN ACHIEVING CERTAIN PERFORMANCE BENCHMARKS. THIS IS A COMMON COMPONENT OF THE COMPENSATION PACKAGE FOR SUCH POSITIONS.
SCHEDULE J, PART II	THIS SCHEDULE INCLUDES EACH OF THE UNIVERSITY'S CURRENT AND FORMER OFFICERS, TRUSTEES, KEY EMPLOYEES, AND FIVE MOST HIGHLY COMPENSATED EMPLOYEES FOR WHOM THE SUM OF CALENDAR YEAR 2016 REPORTABLE COMPENSATION AND OTHER COMPENSATION FROM THE ORGANIZATION AND RELATED ENTITIES WAS GREATER THAN $150,000.

Schedule J (Form 990) 2016

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