ADVENTIST HEALTH PARTNERS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ADVENTIST HEALTH PARTNERS INC (EIN 36-4138353)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202511349349301816
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T08:17:41-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364138353 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Adventist Health Partners Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ADVE | BusinessNameControlTxt |
| Phone | 2242730190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5101 S Willow Springs Rd B1013 | AddressLine1Txt |
| City | La Grange | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60525 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lynn C Addiscott | PersonNm |
| Person Title | Assistant Secretary | PersonTitleTxt |
| Phone | 4073572317 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathleen Ragusa | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5101 S Willow Springs Rd B1013 | AddressLine1Txt |
| City | La Grange | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60525 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $162,957,278 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | Operate out-patient physician clinics. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 273 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $72,362 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $184 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,319 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $74,202,063 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $162,401,456 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $536,045 | CYInvestmentIncomeAmt |
| PY Other Revenue | $113,785 | PYOtherRevenueAmt |
| CY Other Revenue | $19,777 | CYOtherRevenueAmt |
| PY Total Revenue | $74,323,167 | PYTotalRevenueAmt |
| CY Total Revenue | $162,957,278 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $58,059,349 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $124,636,190 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $25,621,315 | PYOtherExpensesAmt |
| CY Other Expenses | $49,110,519 | CYOtherExpensesAmt |
| PY Total Expenses | $83,680,664 | PYTotalExpensesAmt |
| CY Total Expenses | $173,746,709 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$9,357,497 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$10,789,431 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,194,860 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,550,162 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $242,547,053 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $262,691,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$208,352,193 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$219,141,624 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Adventist Health System Sunbelt Healthcare Corporation and all its subsidiary organizations were established by the Seventh-Day Adventist Church to bring a ministry of healing and health to the communities served. Our mission is to extend the healing ministry of Christ.The taxpayer's parent is Adventist Midwest Health, which is owned 49% by Adventist Health System Sunbelt Healthcare Corporation (AdventHealth). Effective January 1, 2023, the taxpayer (or the taxpayer's parent) entered into a Master Management Agreement with AdventHealth. AdventHealth seeks to be widely respected as a consumer-focused organization that engages individuals in their health by delivering wholistic, best practice care across a connected, comprehensive continuum of services. With Christ as our example, AdventHealth cares for and nurtures people: our employees, our communities, our healthcare professionals, and those who trust us for care and healing. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $172,157,544 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $162,348,871 | RevenueAmt |
| Desc | Operation of out-patient physician clinics in the greater Chicagoland metropolitan area including the western portion of Cook County, DuPage County, and Will County. There were 574,095 patient encounters from July 1st, 2023 to June 30th, 2024. | Desc |
| Total Program Service Expenses | $172,157,544 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 273 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael Speelman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2242730190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5101 S Willow Springs Rd B1013 | AddressLine1Txt |
| City | La Grange | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60525 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Buchanan Herbert | ||||||||
| Director/Secretary (End 04/24) | 0.10 | 50.00 | Yes (X) | $0 | $651,597 | $26,727 | ||
| Maycock Adam | ||||||||
| Director | 0.10 | 50.00 | Yes (X) | $0 | $563,054 | $125,315 | ||
| Ragusa Kathleen | ||||||||
| Director/President | 49.00 | 1.00 | Yes (X) | $308,369 | $0 | $25,211 | Yes (X) | |
| Kuhlman MD Geoffrey | ||||||||
| Director | 50.00 | 0.10 | Yes (X) | $418,048 | $0 | $39,728 | ||
| Lewis MD Greg | ||||||||
| Director | 50.00 | 0.10 | Yes (X) | $639,678 | $0 | $23,585 | ||
| Liu MD John | ||||||||
| Director | 50.00 | 0.10 | Yes (X) | $531,619 | $0 | $30,808 | ||
| Nelson MD Kenneth | ||||||||
| Chairperson/Dir.(Beg 01/24) | 49.00 | 1.00 | Yes (X) | $431,937 | $0 | $37,107 | Yes (X) | |
| Valaitis MD Sandra | ||||||||
| Director | 0.10 | 0.70 | Yes (X) | $0 | $0 | $0 | ||
| Radivojevic Vladimir | ||||||||
| Director | 0.10 | 50.00 | Yes (X) | $0 | $408,240 | $101,478 | ||
| Barkatullah MD Sameer | ||||||||
| Physician | 50.00 | 0.00 | $1,040,993 | $0 | $22,203 | Yes (X) | ||
| Brooks DO Michael | ||||||||
| Physician | 50.00 | 0.00 | $915,843 | $0 | $49,308 | Yes (X) | ||
| Carell MD Edgar | ||||||||
| Physician | 50.00 | 0.00 | $843,442 | $0 | $33,410 | Yes (X) | ||
| Park MD David | ||||||||
| Physician | 50.00 | 0.00 | $955,531 | $0 | $20,344 | Yes (X) | ||
| Lertsburapa MD Keith | ||||||||
| Physician | 50.00 | 0.00 | $909,378 | $0 | $38,108 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,994,838 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,622,891 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $573,332 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 212 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Ascension Illinois | |||||
| 1000 Remington Blvd Suite 100 | Bolingbrook | IL | 604400000 | PSA Services | $4,724,172 |
| Athenahealth Inc | |||||
| PO Box 415615 | Boston | MA | 02241 | Patient Billing Services | $2,775,812 |
| R1 RCM Inc | |||||
| 39918 Treasury Center | Chicago | IL | 606949900 | Revenue Cycle Services | $2,186,315 |
| Cardiovascular Management of Illinois | |||||
| 2328 E Lincoln Hwy 361 | New Lenox | IL | 605170000 | Revenue Cycle Services | $1,670,667 |
| Advanced Healthcare for Women Ltd | |||||
| 5201 S Willow Springs Ste 120 | LaGrange | IL | 60525 | Physician Services | $1,224,320 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 23 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Net Patient Revenue | 621111 | $87,711,758 | $87,711,758 |
| Support Payment from Exempt Affil | 621111 | $60,450,770 | $60,450,770 |
| ACO/CIN Distribution | 900099 | $7,004,529 | $7,004,529 |
| Quality Incentive Revenue | 900099 | $6,946,376 | $6,946,376 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $288,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $235,438 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $52,585 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $162,401,456 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $536,045 | TotalRevenueColumnAmt |
| Exclusion | $536,045 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,777 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,777 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,777 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $19,777 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $162,957,278 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $162,348,871 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $72,362 | UnrelatedBusinessRevenueAmt |
| Exclusion | $536,045 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,486,092 | TotalAmt |
| Program Services | $1,917,989 | ProgramServicesAmt |
| Management And General | $568,103 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,288,663 | TotalAmt |
| Program Services | $103,228,807 | ProgramServicesAmt |
| Management And General | $59,856 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,044,820 | TotalAmt |
| Program Services | $2,037,692 | ProgramServicesAmt |
| Management And General | $7,128 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,331,610 | TotalAmt |
| Program Services | $11,266,063 | ProgramServicesAmt |
| Management And General | $65,547 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,485,005 | TotalAmt |
| Program Services | $5,465,884 | ProgramServicesAmt |
| Management And General | $19,121 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,507 | TotalAmt |
| Management And General | $28,507 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,753,593 | TotalAmt |
| Program Services | $13,147,113 | ProgramServicesAmt |
| Management And General | -$393,520 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,149 | TotalAmt |
| Management And General | $33,149 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,851,034 | TotalAmt |
| Program Services | $941,792 | ProgramServicesAmt |
| Management And General | $909,242 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,951,120 | TotalAmt |
| Program Services | $3,950,945 | ProgramServicesAmt |
| Management And General | $175 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,317,162 | TotalAmt |
| Program Services | $7,317,162 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,511 | TotalAmt |
| Program Services | $2,059 | ProgramServicesAmt |
| Management And General | $105,452 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,315 | TotalAmt |
| Management And General | $9,315 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,528,724 | TotalAmt |
| Program Services | $8,528,724 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,522,158 | TotalAmt |
| Program Services | $1,522,158 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,905,703 | TotalAmt |
| Program Services | $5,901,502 | ProgramServicesAmt |
| Management And General | $4,201 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Medical Supplies | $6,588,938 | $6,588,938 | |
| Repair & Maintenance | $270,591 | $270,591 | |
| Dues & Memberships | $159,683 | $159,683 | |
| Licenses & Permits | $69,663 | $69,663 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,668 | TotalAmt |
| Program Services | $462 | ProgramServicesAmt |
| Management And General | $13,206 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,746,709 | TotalAmt |
| Program Services | $172,157,544 | ProgramServicesAmt |
| Management And General | $1,589,165 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,130 | BOYAmt |
| EOY | $4,909 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,433 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,887,787 | BOYAmt |
| EOY | $10,594,000 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,511 | BOYAmt |
| EOY | $330,023 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,663 | BOYAmt |
| EOY | $624,443 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,460 | BOYAmt |
| EOY | $18,133 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,953,076 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,175,737 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,650,875 | BOYAmt |
| EOY | $7,777,339 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,379 | BOYAmt |
| EOY | $376,187 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,352,622 | BOYAmt |
| EOY | $23,825,128 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,194,860 | BOYAmt |
| EOY | $43,550,162 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,062,221 | BOYAmt |
| EOY | $10,703,230 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $236,484,832 | BOYAmt |
| EOY | $251,988,556 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,547,053 | BOYAmt |
| EOY | $262,691,786 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$208,352,193 | BOYAmt |
| EOY | -$219,141,624 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$208,352,193 | BOYAmt |
| EOY | -$219,141,624 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,194,860 | BOYAmt |
| EOY | $43,550,162 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$10,789,431 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,642,422 | OtherCostOrOtherBasisAmt |
| Depreciation | $845,439 | DepreciationAmt |
| Book Value | $4,796,983 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,978,372 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,129,639 | DepreciationAmt |
| Book Value | $2,848,733 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $332,282 | OtherCostOrOtherBasisAmt |
| Depreciation | $200,659 | DepreciationAmt |
| Book Value | $131,623 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,777,339 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Other Receivables | $5,969,436 |
| Right of Use Asset-Operating Lease | $15,184,516 |
| Due from Affiliated | $2,671,176 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $23,825,128 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Interest Payable | $684,176 |
| Credit Balances in A/R | $1,157,437 |
| Due to Related | $233,952,806 |
| Operating Lease Liability | $15,378,457 |
| Other Liabilities | $815,680 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $251,988,556 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | As a result of its controlling member interest, the operations of the filing organization are included in the consolidated financial statement audit of The University of Chicago Medical Center (UCMC) for the twelve-month period ended June 30, 2024. The consolidated financial statements of UCMC contain the following FIN 48 (ASC 740) footnote. Please note that dollar amounts are in thousands. The System applies ASC Topic 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in a company's financial statements. ASC Topic 740 prescribes a more likely than not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. Under ASC Topic 740, tax positions are evaluated for recognition, de-recognition, and measurement using consistent criteria and provide more information about the uncertainty in income tax assets and liabilities. As of June 30, 2024 and 2023, the System does not have an asset or liability recorded for unrecognized tax positions. UCM Obligated Group is comprised of subsidiaries that are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and, therefore, exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. UCM Non-Obligated Groups consist of several not-for-profit and taxable entities. The taxable entities include University of Chicago Medicine Care Network, LLC; Trulen Insurance SPC Limited; Medcentrix, Inc.; Ingalls Same Day Surgery; and Ingalls Provider Group, which are taxable entities under applicable sections of the Code. Deferred income taxes on the taxable entities of the Non-Obligated Groups are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the consolidated financial statement carrying amounts and the tax bases of existing assets and liabilities. As of June 30, 2024 and 2023, the UCM Non-Obligated Groups have deferred tax assets primarily relating to net operating losses; however, it has a full valuation allowance as management believes that it was not more likely than not that the results of future operations would generate sufficient taxable income to realize the NOL. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Barkatullah MD Sameer | ||||||||||||||
| Physician | $1,021,877 | $0 | $12,114 | $0 | $7,002 | $0 | $19,800 | $0 | $2,403 | $0 | $1,063,196 | $0 | $0 | $0 |
| Park MD David | ||||||||||||||
| Physician | $788,405 | $0 | $160,466 | $0 | $6,660 | $0 | $19,800 | $0 | $544 | $0 | $975,875 | $0 | $0 | $0 |
| Brooks DO Michael | ||||||||||||||
| Physician | $197,949 | $0 | $713,576 | $0 | $4,318 | $0 | $21,450 | $0 | $27,858 | $0 | $965,151 | $0 | $0 | $0 |
| Lertsburapa MD Keith | ||||||||||||||
| Physician | $369,385 | $0 | $535,000 | $0 | $4,993 | $0 | $19,800 | $0 | $18,308 | $0 | $947,486 | $0 | $0 | $0 |
| Carell MD Edgar | ||||||||||||||
| Physician | $582,834 | $0 | $250,237 | $0 | $10,371 | $0 | $19,800 | $0 | $13,610 | $0 | $876,852 | $0 | $0 | $0 |
| Maycock Adam | ||||||||||||||
| Director | $0 | $491,630 | $0 | $48,963 | $0 | $22,461 | $0 | $93,016 | $0 | $32,299 | $0 | $688,369 | $0 | $0 |
| Buchanan Herbert | ||||||||||||||
| Director/Secretary (End 04/24) | $0 | $495,988 | $0 | $42,590 | $0 | $113,019 | $0 | $17,727 | $0 | $9,000 | $0 | $678,324 | $0 | $0 |
| Lewis MD Greg | ||||||||||||||
| Director | $451,810 | $0 | $177,185 | $0 | $10,683 | $0 | $19,800 | $0 | $3,785 | $0 | $663,263 | $0 | $0 | $0 |
| Liu MD John | ||||||||||||||
| Director | $402,022 | $0 | $96,033 | $0 | $33,564 | $0 | $21,450 | $0 | $9,358 | $0 | $562,427 | $0 | $0 | $0 |
| Radivojevic Vladimir | ||||||||||||||
| Director | $0 | $343,098 | $0 | $38,893 | $0 | $26,249 | $0 | $69,378 | $0 | $32,100 | $0 | $509,718 | $0 | $0 |
| Nelson MD Kenneth | ||||||||||||||
| Chairperson/Dir.(Beg 01/24) | $363,797 | $0 | $50,621 | $0 | $17,519 | $0 | $18,150 | $0 | $18,957 | $0 | $469,044 | $0 | $0 | $0 |
| Kuhlman MD Geoffrey | ||||||||||||||
| Director | $336,029 | $0 | $70,646 | $0 | $11,373 | $0 | $21,450 | $0 | $18,278 | $0 | $457,776 | $0 | $0 | $0 |
| Ragusa Kathleen | ||||||||||||||
| Director/President | $270,294 | $0 | $30,208 | $0 | $7,867 | $0 | $16,116 | $0 | $9,095 | $0 | $333,580 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | The individual who serves as the CEO of the filing organization is appointed and compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC). The CEO is provided to the filing organization pursuant to the Master Management Agreement between AHSSHC and UCMC. Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of AHSSHC that are designed to ensure compliance with the intermediate sanctions laws as set forth in IRC Section 4958. AHSSHC has taken steps to ensure that processes are in place to satisfy the rebuttable presumption of reasonableness standard as set forth in Treasury Regulation Section 53.4958-6 with respect to its active executive-level positions. The AHSSHC Board Compensation Committee (the Committee) serves as the governing body for all executive compensation matters. The Committee is composed of certain members of the Board of Directors (the Board) of AHSSHC. Voting members of the Committee include only individuals who serve on the Board as independent representatives, who hold no employment positions with AHSSHC and who do not have relationships with any of the individuals whose compensation is under their review that impacts their best independent judgment as fiduciaries of AHSSHC. The Committee's role is to review and approve all components of the executive compensation plan of AHSSHC. As an independent governing body with respect to executive compensation, it should be noted that the Committee will often confer in executive sessions on matters of compensation policy and policy changes. In such executive sessions, no members of management of AHSSHC are present, other than the Chief People Officer, who remains at the request of the Chairman/committee to provide assistance/information as needed. The Committee is advised by an independent third-party compensation advisor. This advisor prepares all the benchmark studies for the Committee. Compensation levels are benchmarked with a national peer group of other not-for-profit healthcare systems and hospitals of similar size and complexity to AdventHealth and each of its affiliated entities. The following principles guide the establishment of individual executive compensation: - The salary of the President/CEO of AdventHealth will not exceed the 50th percentile of comparable salaries paid by similarly situated organizations; and - Other executive salaries shall be established using market medians. The compensation philosophy, policies, and practices of AHSSHC are consistent with the organization's faith-based mission and conform to applicable laws, regulations, and business practices. As a faith-based organization sponsored by the Seventh-day Adventist Church (the Church), AHSSHC's philosophy and principles with respect to its executive compensation practices reflect the conservative approach of the Church's mission of service and were developed in counsel with the Church's leadership. |
| Part I, Line 4b | Executives listed in Part VII are provided to the filing organization by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC) pursuant to the Master Management Agreement. The executive management team provided to the filing organization participates in the supplemental executive retirement plans sponsored by AHSSHC. The supplemental executive retirement plans are described below and includes all plans in which there were any participants in 2023. SERP III Plan: The SERP III plan provides eligible executives a percentage of their base pay, which is credited to a deferred compensation account. The plan also provides for compensation deferral and selection of life insurance coverage and long-term care insurance. To be eligible to participate in the SERP III plan, executives must be on the AHSSHC corporate payroll and be either a CEO of an AdventHealth entity, an AHSSHC Vice President (VP) or VP of an AdventHealth entity with a base salary of at least $330,000 in 2023 (adjusted annually by the same percentage as IRC Section 401(a)(17) limit increases), or other leader specifically approved by the AdventHealth President. Eligible executives do not include grandfathered executives, meaning those executives who would satisfy all the eligibility requirements of the SERP II plan prior to Dec 31, 2027, had the plan not been amended and restated as of Jan. 1, 2020. Contribution credits will be established and maintained by class year accounts for each participant using tiered contribution credit percentages of annual base compensation. Contribution credit percentages range between 15% and 19% of base compensation. Contribution credits will be made each quarter in 25% increments with reductions in contributions if the executive is also a grandfathered FLEX participant (see below). SERP III provides for a class year vesting and payment schedule (7 years for each class year) with respect to amounts accumulated in the executive's deferred compensation account. Upon attainment of a normal retirement age (age 62), or upon certain other circumstances as defined in the SERP III plan document, all deferred amounts are paid immediately to the participant. For any executives working beyond the normal retirement age, future employer contributions will be made quarterly from SERP III directly to the participant as a taxable cash bonus. SERP II Plan: The SERP II plan is a defined benefit, non-tax-qualified deferred compensation plan for certain executives who have provided lengthy service to AdventHealth and/or to other Seventh-day Adventist Church hospitals or health care institutions. Under the provisions of the SERP II plan, benefits are provided to qualifying executive participants on a pro-rata schedule beginning with 20 years of service as an employee of AdventHealth and/or another hospital or health care institution controlled by the Seventh-day Adventist Church and who satisfy certain other qualifying criteria. Eligible employees are restricted to those executives who, as of January 1, 2020, satisfied, or if employment continues, will satisfy the eligibility requirements of SERP II prior to December 31, 2027. This supplemental executive retirement plan (SERP II) was designed to provide eligible executives with the economic equivalent of an annual income beginning at normal retirement age equal to 60% of the average of the participant's three, five or seven highest years of base salary from AdventHealth active employment inclusive of income from all other Seventh-day Adventist Church healthcare employer-financed retirement income sources and investment income earned on those contributions through social security normal retirement age as defined in the plan. The number of years included in highest average compensation is determined by the individual's year of entry to SERP II and by the individual's year of entry to the AdventHealth Executive FLEX Benefit Program. FLEX Plan: The Flex Plan was originally designed to provide eligible executives an opportunity to select from among a variety of supplemental benefits, including a split dollar life insurance policy and long-term care insurance, to individually tailor a benefits program appropriate to each executive's needs. In 2020, the Flex Plan was amended to exclude employed executives who are hired or promoted after a certain date from being eligible to participate in the Flex Plan except for certain insurance coverage features of the plan. The Flex Plan provides eligible participants a pre-determined benefits allowance credit that is equal to a percentage of the executive's base pay from which the cost of mandatory and elective employee benefits is deducted. The benefits allowance credit percentage for any plan year shall not be greater than the maximum dollar amount or the percentage of compensation as determined by the AdventHealth Benefits Administration Committee. For grandfathered eligible employees, the annual pre-determined Flex allowance is contributed and any funds that remain after the cost of mandatory and elective benefits are subtracted are, at the employee's option, contributed to either an IRC 457(f) deferred compensation account or to an IRC 457(b) eligible deferred compensation plan. Upon attainment of age 65, all previous 457(f) deferred amounts are paid immediately to the participant and any future employer contributions are made quarterly from the Plan directly to the participant. The Plan provides for a class year vesting schedule (2 years for each class year) with respect to amounts accumulated in the executive's 457(f) deferred compensation account. Distributions could also be made from the executive's 457(f) deferred compensation account upon attainment of age 65 or upon an involuntary separation. The account will be forfeited by the executive upon a voluntary separation. |
| Form 990, Part I, Line 4b: | With respect to grandfathered participants, the Flex Plan documents define eligible employees to include the Chief Executive Officers of AdventHealth entities and Vice Presidents of all AdventHealth entities whose base salary was at least equal to the Internal Revenue Code Section 401(a)(17) compensation limit each year. FLEX Plan FLEX Plan SERP III SERP III Contr. Distr.* Contr. Distr Maycock, Adams $ 0 $ 0 $ 75,289 $ 0 FLEX Plan FLEX Plan SERP III SERP III Contr. Distr.* Contr. Distr Buchanan, Herbert $ 0 $ 0 $ 73,311 $ 73,311 Radivojevic, Vladimir$ 0 $ 0 $ 51,651 $ 0 * Including Investment Earnings |
| FORM 990, PART VII, SECTION A, LINE 5: | The CEO was compensated by AHSSHC, an unrelated organization, during the fiscal year ended June 30, 2024, for services provided to the filing organization. Please see our response to Form 990, Schedule J, Part I, Line 1a for a discussion concerning the provision of executive management personnel by AHSSHC as Manager to the filing organization. Compensation for the CEO is disclosed in Part VII and Schedule J, Part II. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 1a: | Effective January 1, 2023, the filing organization (or the filing organization's parent) entered into a Master Management Agreement with Adventist Health System Sunbelt Healthcare Corporation (AHSSHC). AHSSHC is a Florida, not-for-profit corporation that is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). AHSSHC has established a shared service center to centralize the Accounts Payable (A/P) function for all AHSSHC subsidiary organizations. The filing organization has entered "0" in Part V, Line 1a because the filing organization no longer issues Form 1099 returns, rather, all such returns are filed by and under the name and EIN of AHSSHC as the payor subject to the information reporting requirements of Section 6041. The facts and circumstances support a position that AHSSHC, as a payor on behalf of its subsidiary organizations in a shared service environment, will have sufficient management and oversight in connection with the subsidiary organizations' payments to meet the standard set forth in Treas. Reg. Section 1.6041-1(e). AHSSHC will not merely be making payments at the direction of its subsidiary organizations. Accordingly, AHSSHC is considered the payor subject to the information reporting requirements of Section 6041. |
| Form 990, Part VI, Section A, line 4 | Articles of Amendment to the Articles of Incorporation for the filing organization were filed with the Illinois Secretary of State, effective August 4, 2023. The Articles of Incorporation were amended in June of 2023 to update the dissolution clause. As amended, the dissolution clause provides that all remaining assets upon dissolution shall be distributed to the Member of the filing organization so long as the Member qualifies for exemption under Section 501(c)(3) of the Internal Revenue Code. If the Member is not qualified to receive the assets, the assets will be turned over to Adventist Health System/Sunbelt, Inc. and the University of Chicago Medical Center, in accordance with their respective Membership interest in the Member at the time of dissolution so long as both organizations are recognized as tax-exempt organizations under 501(c)(3). If neither Adventist Health System/Sunbelt, Inc. or the University of Chicago Medical Center is a qualifying organization at the time of dissolution, the assets shall be distributed for one or more exempt purposes within the meaning of Section 501(c)(3), or to the Federal government, or a State or local government, or will be distributed by a court. |
| Form 990, Part VI, Section A, line 6 | Adventist Health Partners, Inc. (the filing organization) has one member. The sole member of the filing organization is Adventist Midwest Health, an Illinois, not-for-profit corporation that is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). |
| Form 990, Part VI, Section A, line 7a | The sole member of the filing organization is Adventist Midwest Health. The Board of Directors of the filing organization are appointed by the sole member, Adventist Midwest Health, who has the right to appoint and remove any member of the Board of Directors of the filing organization. |
| Form 990, Part VI, Section A, line 7b | Certain reserved powers are retained solely by the Member with certain other reserved powers subject to the approval of either The University of Chicago Medical Center, Adventist Health System/Sunbelt, Inc., or both. The reserved powers retained solely by the Member are the following: - approve material changes in the category of services offered by the filing organization; - authority to require the filing organization's adherence to the system-wide naming nomenclature and service standards adopted by the Member; - authority to set and enforce policies for physician compensation including commercial reasonableness and fair market value; - authority to adopt rules and regulations for the management of the filing organization as deemed proper; - appointment of an individual proposed by AdventHealth to hold the office of President of the filing organization and the termination of such appointment; and - the compensation of such individual holding the office of President. The following reserved powers are retained by the Member subject to approval by The University of Chicago Medical Center: - the annual operating and capital budgets of the filing organization, all unbudgeted expenditures in excess of $1 million dollars and the financial statements of the filing organization; - the incurrence of any contractual obligation is excess of $1 million dollars; - the strategic and operating plans of the filing organization; - the selection, removal, or modification of the authority and responsibilities of accountants and auditors; - borrowings and capital leases of more than $1 million dollars; - the approval or amendment of managed care pricing, pricing strategies, and contracting parameters; and - the confession of a judgment or settlement of a claim that would exceed insurance limits. The following reserved powers are retained by the Member subject to the approval by Adventist Health System/Sunbelt, Inc: - changes to religious affiliation and any changes in operation policies, plans, and procedures related to such religious affiliation of any facility owned by the filing organization; - termination of the individual holding the office of President if termination is related to that person's membership status in the Seventh-day Adventist Church; and - changes to the mission, vision, or values of the filing organization. The following reserved powers are retained by the Member subject to the approval of both The University of Chicago Medical Center and Adventist Health System/Sunbelt, Inc.: - amendments to the Articles of Incorporation or Bylaws - the formation of any subsidiary of the filing organization; - entering into any affiliation agreement or joint venture agreement; - the addition of new members of the filing organization; - the appointment and removal of any member of the Board of Directors; - distributions of cash and other property to the Member or otherwise; - the adoption and amendment of the quality and/or risk management plans of the filing organization; - the selection of the accrediting body of the filing organization; - the transfer of any property of the filing organization in excess of $1 million dollars; - any sale, lease, transfer, merger or consolidation of the filing organization; - the dissolution of the filing organization; - the filing of any voluntary petition in bankruptcy; - requiring any additional capital contributions from the Member; and - the appointment or removal of the Chair of the Board of Directors and any of the other Board officers. |
| Form 990, Part VI, Section B, line 11b | The filing organization's current year Form 990 was reviewed by the President and the Region CFO prior to its filing with the IRS. The review conducted by the President and the Region CFO did not include the review of any supporting workpapers that were used in preparation of the current year Form 990, but did include a review of the entire Form 990 and all supporting schedules. |
| Form 990, Part VI, Section B, line 12c | The Conflict of Interest Policy of the filing organization applies to members of its Board of Directors and its principal officers (to be known as Interested Persons). In connection with any actual or possible conflicts of interest, any member of the Board of Directors of the filing organization or any principal officer of the filing organization (i.e. Interested Persons) must disclose the existence of any financial interest with the filing organization and must be given the opportunity to disclose all material facts concerning the financial interest/arrangement to the Board of Directors of the filing organization or to any members of a committee with board delegated powers that is considering the proposed transaction or arrangement. Subsequent to any disclosure of any financial interest/arrangement and all material facts, and after any discussion with the relevant Board member or principal officer, the remaining members of the Board of Directors or committee with board delegated powers shall discuss, analyze, and vote upon the potential financial interest/arrangement to determine if a conflict of interest exists. According to the filing organization's Conflict of Interest Policy, an Interested Person may make a presentation to the Board of Directors (or committee with board delegated powers), but after such presentation, shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in a conflict of interest. Each Interested Person, as defined under the filing organization's Conflict of Interest Policy, shall annually sign a statement which affirms that such person has received a copy of the Conflict of Interest policy, has read and understands the policy, has agreed to comply with the policy, and understands that the filing organization is a charitable organization that must primarily engage in activities which accomplish one or more of its exempt purposes. The filing organization's Conflict of Interest Policy also requires that periodic reviews shall be conducted to ensure that the filing organization operates in a manner consistent with its charitable purposes. |
| Form 990, Part VI, Section B, line 15 | The individual who serves as the CEO of the filing organization is appointed and compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), an unrelated entity per the Master Management Agreement as disclosed in our response to Form 990, Part III, Line 1. Please see the discussion concerning the process followed by AHSSHC in determining executive compensation in our response to Schedule J, Line 3. |
| Form 990, Part VI, Section C, line 19 | The financial statements of the filing organization, its governing documents and conflict of interest policy are not generally made available to the public as a whole. |
| Form 990, Part IX, line 11g | Payments to Healthcare Professionals: Program service expenses 6,374,976. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,374,976. Professional Fees: Program service expenses 2,681,774. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,681,774. Environmental Services: Program service expenses 602,127. Management and general expenses 0. Fundraising expenses 0. Total expenses 602,127. Transcription Services: Program service expenses 41,234. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,234. Miscellaneous Purchased Services: Program service expenses 3,950,926. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,950,926. AH Management Fees: Program service expenses 0. Management and general expenses 113,149. Fundraising expenses 0. Total expenses 113,149. Billing & Collection Services: Program service expenses 0. Management and general expenses 6,977. Fundraising expenses 0. Total expenses 6,977. Management Fee Rebate: Program service expenses -503,924. Management and general expenses -513,646. Fundraising expenses 0. Total expenses -1,017,570. |
| Form 990, Part XII: | For GAAP reporting, the affiliation agreement between UCMC and Adventist Midwest Health and its parent organizations, Adventist Health System Sunbelt Healthcare Corporation and Adventist Health System/Sunbelt, Inc., was accounted for as a deconsolidation under Accounting Standards Codification (ASC) 810. Please note that the attached consolidated financial statements for The University of Chicago Medical Center (UCMC) reflect UCMC's controlling interest in the net assets and operations of the filing organization. The consolidated financial statements of Adventist Health System Sunbelt Healthcare Corporation and its subsidiary organizations include its 49% interest in the filing organization to account for its 49% retained noncontrolling interest in the filing organization under the equity method of accounting. The net asset deficit of the filing organization associated with the 49% noncontrolling interest is approximately $(241,174,018). |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ADVENTIST BOLINGBROOK HOSPITAL | |||||||||||
| 500 REMINGTON BLVD | BOLINGBROOK | IL | 60440 | 651219504 | HOSPITAL | IL | 501(c)(3) Public Cha | Line 3 | ADVENTIST MIDWEST HEALTH | Yes (1) | |
| ADVENTIST GLENOAKS HOSPITAL | |||||||||||
| 701 WINTHROP AVE | GLENDALE HEIGHTS | IL | 60139 | 363208390 | HOSPITAL | IL | 501(c)(3) Public Cha | Line 3 | ADVENTIST MIDWEST HEALTH | Yes (1) | |
| ADVENTIST HEALTH PARTNERS INC | |||||||||||
| 5101 S WILLOW SPRINGS RD | LA GRANGE | IL | 60525 | 364138353 | PHYSICIAN PRACTICES | IL | 501(c)(3) Public Cha | Line 3 | ADVENTIST MIDWEST HEALTH | Yes (1) | |
| ADVENTIST MIDWEST HEALTH | |||||||||||
| 120 N OAK STREET | HINSDALE | IL | 60521 | 362276984 | 2 HOSPITALS | IL | 501(c)(3) Public Cha | Line 3 | 0 | N/A | |
| AHP SPECIALTY CARE NFP | |||||||||||
| 5101 S WILLOW SPRINGS RD | LA GRANGE | IL | 60525 | 811105774 | PHYSICIAN PRACTICES | IL | 501(c)(3) Public Cha | Line 3 | ADVENTIST MIDWEST HEALTH | Yes (1) | |
| AHS MIDWEST MANAGEMENT INC | |||||||||||
| 500 REMINGTON BLVD | BOLINGBROOK | IL | 60440 | 363354567 | EMPLOYEE LEASING | IL | 501(c)(3) Public Cha | Line 12c, III-FI | 0 | N/A | |
| HINSDALE HOSPITAL FOUNDATION | |||||||||||
| 7 SALT CREEK LN | HINSDALE | IL | 60521 | 521466387 | FUND-RAISING FOR TAX-EXEMPT HOSPITAL | IL | 501(c)(3) Public Cha | Line 7 | MIDWEST HEALTH FOUNDATION | 0 | |
| MIDWEST HEALTH FOUNDATION | |||||||||||
| 120 N OAK STREET | HINSDALE | IL | 60521 | 352230515 | FUND-RAISING FOR TAX-EXEMPT HOSPITAL | IL | 501(c)(3) Public Cha | Line 7 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (9 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Adventist Midwest Health | ||
| K | $347,036 | Cost |
| AHP Specialty Care NFP | ||
| M | $3,988,628 | Cost |
| Adventist Bolingbrook Hospital | ||
| P | $21,644,001 | Cost |
| Adventist GlenOaks Hospital | ||
| P | $8,070,106 | Cost |
| Adventist Midwest Health | ||
| P | $43,518,352 | Cost |
| Adventist Bolingbrook Hospital | ||
| Q | $21,121,478 | Cost |
| Adventist GlenOaks Hospital | ||
| Q | $8,169,894 | Cost |
| Adventist Midwest Health | ||
| Q | $38,579,328 | Cost |
| AHP Specialty Care NFP | ||
| Q | $11,226,523 | Cost |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part VII: | FormAndLineReferenceDesc |
| Explanation | Effective January 1, 2023, The University of Chicago Medical Center (UCMC) and Adventist Health System Sunbelt Healthcare Corporation (AHSSHC) and its wholly-owned subsidiary, Adventist Health System/Sunbelt, Inc. (AHSSI), entered into an Affiliation Agreement (the Affiliation) whereby AHSSI sold 51% of its membership interest in Adventist Midwest Health (AMH) to UCMC. UCMC, AHSSHC, AHSSI, and AMH are all recognized as tax-exempt organizations under Internal Revenue Code Section 501(c)(3). AHSSHC, AHSSI, and AMH are part of the healthcare system known as AdventHealth (AH). The affiliation between UCMC and AH combines the expertise and resources of both organizations. Although neither UCMC or AH have control over the filing organization as defined for purposes of Schedule R, the affiliation between these two healthcare systems is significant and will build upon the complementary strengths of the two organizations. | ExplanationTxt |