Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 3 · Investment income

  total $186,496 · unrelated business -$7,539 · excluded $194,035

• 7a · Gross sales of assets other than inventory

  securities $855,951

• 7b · Less cost or other basis and sales expenses

  securities $0

• 7c · Gain or loss

  securities $855,951

• 7d · Net gain or loss

  total $855,951 · unrelated business $22,118 · excluded $833,833

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $573,000 · program services $573,000

• 11f · Fees: investment management

  total $137,606 · management and general $137,606

• 24a · Other expenses: STATE TAX FILING FEE

  total $446 · management and general $446

• 24e · All other expenses

  total $8,856 · management and general $8,856

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,892,047 · end of year $239,603

• 4 · Accounts receivable

  beginning of year $25,402 · end of year $25,402

• 12 · Investments: other securities

  beginning of year $16,215,684 · end of year $18,960,422

• 15 · Other assets

  beginning of year $0 · end of year $0

• 17 · Accounts payable and accrued expenses

  beginning of year $340,564 · end of year $340,563

• 25 · Other liabilities

  beginning of year $3,386,353 · end of year $273,464

• 27 · Net assets without donor restrictions

  beginning of year $16,406,216 · end of year $18,611,400

The filer's explanations (Part III)

PART I, LINE 3

AS NOTED THROUGHOUT BIH RADIOLOGIC FOUNDATION, INC.'S FORM 990, HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER (HMFP) SERVES AS THE SOLE MEMBER OF BIH RADIOLOGIC FOUNDATION, INC. IN THIS CAPACITY, THE HMFP COMPENSATION COMMITTEE SETS COMPENSATION FOR HMFP AND APHMFP EMPLOYEES. HMFP HAS A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE HMFP BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE CONDUCTS THE PROCESS OF DETERMINING COMPENSATION OF ALL INDIVIDUALS EMPLOYED BY HMFP AND FOR SPECIFICALLY THE CHIEF EXECUTIVE OFFICER, CHIEFS/CHAIRS OF SERVICE AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE COMPENSATION COMMITTEE UTILIZES COMPARATIVE INDUSTRY DATA, OUTSIDE CONSULTANTS AND OTHER OUTSIDE MARKET DATA TO HELP DETERMINE COMPENSATION AND HMFP HAS FORMAL COMPENSATION POLICIES THAT ARE DOCUMENTED AND REVIEWED BY THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE PRE-APPROVES COMPENSATION PLANS WHICH ARE DOCUMENTED IN A FORMALIZED MANNER BEFORE BEING PRESENTED TO EMPLOYEES. THE COMPENSATION COMMITTEE WAS RESPONSIBLE FOR ASSURING THAT THE TOTAL COMPENSATION COMPLIED WITH APPLICABLE LEGAL AND REGULATORY GUIDELINES AND THAT COMPENSATION PROVIDED TO THESE INDIVIDUALS WAS FAIR AND REASONABLE USING CURRENT AND CREDIBLE MARKET PRACTICE INFORMATION, NATIONAL DATA BENCHMARKING AND HARVARD MEDICAL SCHOOL GUIDELINES IN SETTING COMPENSATION. THE HMFP COMPENSATION COMMITTEE ALSO RELIED UPON WRITTEN COMPENSATION SURVEYS AND STUDIES THAT REGULARLY ASSESS COMPENSATION AND BENEFITS FOR CLINICAL CHIEFS OF SERVICE COMPARED WITH OTHER SIMILAR ORGANIZATIONS.

PART I, LINE 7

DURING THE 2024 CALENDAR YEAR, THE FILING ORGANIZATION MAINTAINED EXECUTIVE COMPENSATION PACKAGES WHICH INCLUDED OPPORTUNITIES TO EARN INCENTIVE COMPENSATION BASED ON A COMBINATION OF VARIOUS FACTORS, INCLUDING BUT NOT LIMITED TO, MEETING OR EXCEEDING THE EMPLOYING ENTITY'S OBJECTIVES FOR QUALITY AND PATIENT SAFETY, BUDGETED CONSOLIDATED OPERATING MARGIN, AND MEETING INDIVIDUAL GOALS AND OBJECTIVES. IN EACH CASE, INCENTIVE COMPENSATION WAS REVIEWED BY THE COMPENSATION COMMITTEE WHICH WAS FULLY STAFFED BY INDEPENDENT MEMBERS.

ADDITIONAL EXPLANATORY NOTES:

DIRECTORS AND TRUSTEES SERVE WITHOUT COMPENSATION: ALL DIRECTORS/TRUSTEES SERVE WITHOUT COMPENSATION OR BENEFITS. COMPENSATION PAID TO OFFICERS, DIRECTORS/TRUSTEES OR KEY EMPLOYEES WAS EARNED FOR WORK PERFORMED IN A CAPACITY OTHER THAN THAT OF DIRECTOR/TRUSTEE, AS DENOTED BY THE LISTED TITLES IN THE NOTES BELOW. REPORTING PERIOD: AS REQUIRED BY FORM 990, COMPENSATION REPORTED IN THE FILING FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 IS CALENDAR YEAR 2024 COMPENSATION. COMPENSATION SOURCES: COMPENSATION REPORTED FOR INDIVIDUALS MAY INCLUDE COMPENSATION PAID BY THE REPORTING ENTITY, AN AFFILIATE OF THE REPORTING ENTITY AND IN SOME CASES UNRELATED ENTITIES AS REQUIRED BY FORM 990. REPORTABLE COMPENSATION: REPORTABLE COMPENSATION LISTED IN FORM 990 PART VII INCLUDES BASE COMPENSATION, INCENTIVE COMPENSATION AND OTHER REPORTABLE COMPENSATION AS REPORTED IN FORM 990 SCHEDULE J. OTHER COMPENSATION: OTHER COMPENSATION LISTED IN FORM 990 PART VII INCLUDES DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS AS REPORTED IN FORM 990 SCHEDULE J. BASE COMPENSATION: AMOUNTS NOT OTHERWISE SEPARATELY NOTED IN THIS RETURN BUT QUANTIFIED IN BASE COMPENSATION INCLUDE AMOUNTS FROM ONE OR MORE OF THE FOLLOWING ITEMS: ORDINARY WAGES, EMPLOYEE DEFERRALS TO A 401(K) AND/OR 403(B) PLAN OTHER REPORTABLE COMPENSATION: AMOUNTS NOT OTHERWISE SEPARATELY NOTED IN THIS RETURN BUT QUANTIFIED IN OTHER REPORTABLE COMPENSATION INCLUDE AMOUNTS FROM ONE OR MORE OF THE FOLLOWING ITEMS: TAXABLE EMPLOYER SUBSIDIZED PARKING; TAXABLE LIFE, DISABILITY, OR LONG-TERM CARE INSURANCE. DEFERRED COMPENSATION: AMOUNTS NOT OTHERWISE SEPARATELY NOTED BUT QUANTIFIED IN DEFERRED COMPENSATION INCLUDE AMOUNTS FROM ONE OR MORE OF THE FOLLOWING ITEMS: EMPLOYER CONTRIBUTIONS TO 401(K) RETIREMENT PLAN, EMPLOYER CONTRIBUTIONS TO 403(B) RETIREMENT PLAN, EMPLOYER CONTRIBUTION TO PENSION PLAN AND/OR THE CHANGE IN ACTUARIAL VALUE OF THE PENSION PLAN BENEFIT. NON-TAXABLE BENEFITS: AMOUNTS NOT OTHERWISE SEPARATELY NOTED BUT QUANTIFIED IN NON-TAXABLE BENEFITS INCLUDE, AMONG OTHER THINGS, AMOUNTS FROM ONE OR MORE OF THE FOLLOWING NON-TAXABLE BENEFITS: EMPLOYEE CONTRIBUTIONS TO HEALTH INSURANCE, EMPLOYER CONTRIBUTIONS TO HEALTH INSURANCE, EMPLOYEE CONTRIBUTIONS TO FLEXIBLE SPENDING ACCOUNTS FOR DEPENDENT CARE AND/OR MEDICAL REIMBURSEMENT, ADOPTION ASSISTANCE, TUITION ASSISTANCE PURSUANT TO AN EMPLOYER PLAN, GROUP TERM LIFE INSURANCE, DISABILITY INSURANCE ADDITIONAL INDIVIDUAL SPECIFIC INFORMATION IS INCLUDED BELOW.

AGNEW, MEGHAN

UNLESS OTHERWISE NOTED BELOW, MS. AGNEW HELD THE FOLLOWING POSITIONS FOR THE FULL FISCAL PERIOD ENDING SEPTEMBER 30, 2025 - CHIEF FINANCIAL OFFICER AND TREASURER - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. - CHIEF FINANCIAL OFFICER, TREASURER & CLERK - ASSOCIATED PHYSICIANS OF HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. D/B/A LONGWOOD SPECIALTY PHYSICIANS (LSP) - TRUSTEE (EX-OFFICIO) AND TREASURER - BAIM INSTITUTE FOR CLINICAL RESEARCH, INC. - CLERK - CONTINUING EDUCATION PROGRAM, INC. D/B/A BETH ISRAEL DEACONESS DEPARTMENT OF PSYCHIATRY FOUNDATION - CO-CLERK - BETH ISRAEL DERMATOLOGY FOUNDATION, INC. - CO-CLERK - BETH ISRAEL DEACONESS DEPARTMENT OF NEONATOLOGY FOUNDATION, INC. - DIRECTOR - BETH ISRAEL DEACONESS DEPARTMENT OF NEUROLOGY FOUNDATION, INC. - CO-CLERK - BETH ISRAEL DEACONESS MEDICAL CENTER OBSTETRICS AND GYNECOLOGY FOUNDATION, INC. - CLERK - BETH ISRAEL DEACONESS DEPARTMENT OF ORTHOPAEDIC SURGERY FOUNDATION, INC. - DIRECTOR, TREASURER, & CO-CLERK; - BETH ISRAEL DEACONESS DEPARTMENT OF RADIATION ONCOLOGY FOUNDATION - DIRECTOR & CO-CLERK (EX-OFFICIO) - BETH ISRAEL DEACONESS DEPARTMENT OF MEDICINE FOUNDATION, INC. - CO-CLERK BIH RADIOLOGIC FOUNDATION, INC. - CLERK - BETH ISRAEL DEACONESS DEPARTMENT OF SURGERY FOUNDATION, INC. AS REQUIRED IN THE FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. AHMED, M.D., MUNEEB UNLESS OTHERWISE NOTED BELOW, DR. AHMED SERVED IN THE FOLLOWING POSITIONS DURING THE FULL FISCAL PERIOD ENDED SEPTEMBER 30, 2025: - DIRECTOR - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. - TERM ENDED ON DECEMBER 13, 2024 - CHIEF, VASCULAR AND INTERVENTIONAL RADIOLOGY - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. - DIRECTOR; CHIEF, VASCULAR AND INTERVENTIONAL RADIOLOGY - BIH RADIOLOGIC FOUNDATION, INC. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. CUTTS, M.D., JENNIFER - DIRECTOR - BIH RADIOLOGIC FOUNDATION, INC. - RADIOLOGIST - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. DR. CUTTS SERVED IN THE POSITION ABOVE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. HACKNEY, M.D., DAVID - DIRECTOR - BIH RADIOLOGIC FOUNDATION, INC. - TERM BEGAN SEPTEMBER 30, 2025 - RADIOLOGIST; SECTION CHIEF, VICE CHAIR FOR FACULTY ADVANCEMENT, MENTORING, AND PROMOTION BETH ISRAEL DEACONESS MEDICAL CENTER AND HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. AS NOTED, DR. HACKNEY TERM AS DIRECTOR BEGAN ON SEPTEMBER 30, 2025. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. OTHER REPORTABLE COMPENSATION INCLUDES PAYMENTS FOR OTHER TAXABLE INSURANCE BENEFITS IN THE AMOUNT OF $23,485. HALLETT, BSC., DONNA FORMER CO-CLERK- BIH RADIOLOGIC FOUNDATION, INC. - CHIEF ADMINISTRATIVE OFFICER DEPARTMENT OF RADIOLOGY - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. MS. HALLETT'S TERM AS AN OFFICER ON THE FOUNDATION BOARD ENDED ON MARCH 10, 2023, DURING THE PRIOR FISCAL PERIOD. SHE CONTINUES TO SERVE IN THE ROLE OF CHIEF ADMINISTRATIVE OFFICER. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. KRUSKAL, M.D., PH.D, JONATHAN B. DR. KRUSKAL SERVED IN THE FOLLOWING POSITIONS DURING THE FULL FISCAL PERIOD ENDED SEPTEMBER 30, 2025: - DIRECTOR (EX-OFFICIO) AND PRESIDENT - BIH RADIOLOGIC FOUNDATION, INC. - DIRECTOR (EX-OFFICIO), RADIOLOGY CHAIR - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. - RADIOLOGY CHIEF - BETH ISRAEL DEACONESS MEDICAL CENTER, INC. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. OTHER REPORTABLE COMPENSATION INCLUDES PAYMENT FOR OTHER TAXABLE INSURANCE BENEFITS IN THE AMOUNT OF $30,905. KUNG, M.D., JUSTIN UNLESS OTHERWISE NOTED BELOW, DR. KUNG SERVED IN THE FOLLOWING POSITIONS DURING THE FULL FISCAL PERIOD ENDED SEPTEMBER 30, 2025: - DIRECTOR; EXECUTIVE VICE CHAIR OF RADIOLOGY - BIH RADIOLOGIC FOUNDATION, INC. - TERM BEGAN SEPTEMBER 30, 2025 - RADIOLOGIST - BETH ISRAEL DEACONESS HOSPITAL NEEDHAM, INC. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. LITMANOVICH, M.D., DIANA - DIRECTOR- BIH RADIOLOGIC FOUNDATION, INC. - PHYSICIAN, DIAGNOSTIC RADIOLOGY - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. DR. LITMANOVICH SERVED IN THE POSITION ABOVE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. NWANKWO, IJEOMA A. - TREASURER; DIRECTOR, - BIH RADIOLOGIC FOUNDATION, INC. - DEPT OF RADIOLOGY, FINANCE AND BUSINESS DEVELOPMENT - BETH ISRAEL DEACONESS MEDICAL CENTER, INC. MR. NWANKWO SERVED IN THE POSITION ABOVE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. SARWAR, M.D., AMMAR DR. SARWAR HELD THE FOLLOWING POSITION UNTIL SEPTEMBER 29, 2025: - DIRECTOR - BIH RADIOLOGIC FOUNDATION, INC. - PHYSICIAN, INTERVENTIONAL RADIOLOGY AND DIAGNOSTIC RADIOLOGY - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. STEWART, ERIN - CO-CLERK - BIH RADIOLOGIC FOUNDATION, INC. - CHIEF ADMINISTRATIVE OFFICER, DEPARTMENT OF RADIOLOGY - HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. MS. STEWART SERVED IN THE POSITION ABOVE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J. WEINSTEIN, M.D., JEFFREY DR. WEINSTEIN HELD THE FOLLOWING POSITION UNTIL SEPTEMBER 29, 2025: - DIRECTOR - BIH RADIOLOGIC FOUNDATION, INC. - INTERVENTIONAL RADIOLOGIST AND PROGRAM DIRECTOR - BETH ISRAEL DEACONESS MEDICAL CENTER, INC. AND HARVARD MEDICAL FACULTY PHYSICIANS AT BETH ISRAEL DEACONESS MEDICAL CENTER, INC. AS REQUIRED IN THIS FORM 990, COMPENSATION REPORTED HERE IS CALENDAR YEAR 2024 COMPENSATION. BASE COMPENSATION, INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS ARE REPORTED AS REQUIRED IN FORM 990, SCHEDULE J.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• BETH ISRAEL LAHEY HEALTH SURGERY CENTER PLYMOUTH LLC

  SURGERY CENTER · MA

• BIDCO HOSPITAL LLC

  COORDINATED SAFE AND COST EFFECTIVE PATIENT CARE AT BIDMC · MA

• BIDCO PHYSICIAN LLC

  COORDINATED SAFE AND COST EFFECTIVE PATIENT CARE AT BILH · MA

• BILH INVESTMENT PARTNERSHIP LLP

  INVESTMENT PARTNERSHIP · MA

• NEBSC HOSPITAL HOLDINGS LLC

  INVESTMENT PARTNERSHIP · MA

• NEW ENGLAND BAPTIST SURGERY CENTER LLC

  AMBULATORY SURGERY CENTER · MA

• PHYSICIANS PROFESSIONAL SERVICES LLP

  TO PROVIDE MEDICAL BILLING SERVICES · MA

• SHIELDS IMAGING AT ANNA JAQUES HOSPITAL LLC

  MRI SERVICES · MA

• WINCHESTER HOSPITALSHIELDS MRI LLC

  MRI SERVICES · MA

• BOSS HOLDINGS LLC

  OUTPATIENT SURGICAL SUITES · MA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• GREATER NEWBURYPORT MANAGEMENT SERVICES ORGANIZATION INC

  C · MANAGEMENT SERVICES · MA

• HUNTINGFIELD CORPORATION

  C · TO HOLD OWNERSHIP OF SUBTERRANEAN RIGHTS · DE

• LAHEY CLINIC INSURANCE CO LTD

  C · INSURANCE · BD

• LEDGEWOOD HEALTH CARE CORPORATION

  C · NURSING HOME · MA

• NORTHEAST PROPRIETARY CORP

  C · MEDICAL SERVICES · MA

• WINCHESTER HEALTHCARE ENTERPRISES INC

  C · MANAGEMENT SERVICES · MA

• WINCHESTER PHYSICIAN ASSOCIATES INC

  C · PHYSICIAN GROUP · MA

• INSCRIPTRX INC

  C · PHARMACY BENEFITS MANAGEMENT · MA