2023-11-13T13:46:01-06:00 2022-12-31 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2022-01-01 311703368 CareSource % JANET FERNANDES CARE 9372243300 PO Box 8738 Dayton OH 454018738 Lawrence Smart CFO 9372243300 2023-11-15 true Lawrence Smart 999009999 Karen O Crim P00368385 9372980201 2 2022 2023-04-26 12:10:37Z Erhardt Preitauer Same as C above Dayton OH 45401 360633144 false X N/A X 1999 OH CareSource's mission is to make a lasting difference in members' lives by improving their health and well-being by supporting the nonprofit entities in the CareSource Family of Co. 11 10 0 0 143478 127407 273125 27530 982844410 64334424 12464479 296178447 99826 92743 995681840 360633144 3709910 4500000 0 0 511980796 483115 0 0 0 328349107 23907641 844039813 28890756 151642027 331742388 699160352 1013140667 290849368 275955369 408310984 737185298 X CARESOURCE ("THE COMPANY") IS A NONPROFIT ORGANIZATION OPERATING IN OHIO. THE COMPANY WAS FORMED AS A SUPPORTING ORGANIZATION, TO ACT FOR THE BENEFIT OF, AND TO CARRY OUT, THE EXEMPT PURPOSES OF ITS NONPROFIT, TAX-EXEMPT AFFILIATES. (Continued on Schedule O) false false 28890756 4500000 64334424 CareSource, as a supporting organization under section 509(a)(2) of the Internal Revenue Code, provides strategic oversight to its supported organizations, CareSource Ohio, Inc., CareSource Indiana, Inc., CareSource Kentucky Co, CareSource Georgia Co, CareSource West Virginia Co, and CareSource Life Services Co (The "CareSource Family of Companies"). These supported organizations are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. (Continued on Schedule O) 28890756 true true false true false false false false false false true false true true false true false true false false false false false false false false false true false true false false false false false false false false false false false false true true true true false false true 12 0 true 0 true true false false false false false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true false false true true OH X JANET FERNANDES 9372243300 PO BOX 8738 Dayton OH 454018738 X Erhardt Preitauer President & CEO, Director 15.0 45.0 X X 0 3656889 4253649 Richard Topping Chief Legal Officer, Secretary 45.0 15.0 X 0 1098643 1046289 Jai Pillai Chief Operating Officer 15.0 45.0 X 0 1235514 871311 Lawrence Smart CFO, Treasurer 15.0 45.0 X 0 1072888 998867 Sanjoy Musunuri EVP Strategy & Business Dev 15.0 45.0 X 0 1010772 950296 Scott Markovich EVP Markets & Products 15.0 45.0 X 0 966866 950975 Devon Valencia Chief Information Officer 45.0 15.0 X 0 953921 909922 Jennifer Dougherty Chief Human Resources Officer 45.0 15.0 X 0 838474 764409 Stephen Ringel President Market 1.0 59.0 X 0 820988 716902 Daniel McCabe Chief Admin Officer (To 4/22) 25.0 35.0 X 0 1505969 14895 David Williams EVP & Chief Medical Officer 15.0 45.0 X 0 598784 899765 Jason Bearden President Market 1.0 59.0 X 0 671944 594767 Edward Stubbers SVP & General Counsel 45.0 15.0 X 0 676492 574011 Robert Losier SVP IT Infrastructure & Ops 45.0 15.0 X 0 746901 496192 Taira Kelley SVP Growth 15.0 45.0 X 0 672897 554584 James Voiland Former Chief Clinical Officer 0.0 0.0 X 0 745642 0 Anthony Principi Chairman 10.0 0.0 X 0 280000 0 Edward Thomas Brodmerkel Vice Chairman 8.0 0.0 X 0 210000 0 David Finkel Former EVP Markets 0.0 0.0 X 0 194579 0 Craig Brown Director 8.0 0.0 X 0 180000 0 Thomas Kelly Director 8.0 0.0 X 0 160000 0 Patricia Martin Director 8.0 0.0 X 0 160000 0 John Monahan Director 8.0 0.0 X 0 155000 0 David Miller Director 8.0 0.0 X 0 150000 0 Thomas Edwards Director 8.0 0.0 X 0 150000 0 Linda Willett Director (Eff 4/22) 8.0 0.0 X 0 112500 0 Anthony Winns Director (Eff 4/22) 8.0 0.0 X 0 112500 0 0 18913163 14596834 0 true true false Community for Handicapped Children 310 Whittington Parkway Ste 200 LOUISVILLE KY 40222 MEDICAL SERVICES 392690 St Jude Children's Research Hospita PO Box 1000 Dept 71 MEMPHIS TN 38148 MEDICAL SERVICES 325000 Baptist Healthcare System Inc 2701 Eastpoint Parkway LOUISVILLE KY 40232 Medical Services 117817 3 27530 27530 MANAGEMENT FEES 561000 22924511 22924511 INSURANCE PREMIUMS; REINSURANCE 524298 41409913 41409913 64334424 296178447 143478 296034969 0 0 92743 0 92743 0 92743 0 92743 0 0 0 0 0 0 0 0 0 0 0 360633144 64334424 143478 296127712 4500000 4500000 0 0 0 0 0 0 483115 483115 0 0 0 43146 43146 486009 486009 183643 183643 0 1854 1854 2040538 2040538 0 315212 315212 0 0 1735099 1735099 0 0 0 12019792 12019792 0 4773921 4773921 30655 30655 PARKING FEES 1242000 1242000 MANAGEMENT FEES 834921 834921 CLAIMS PROCESSING ADMIN EXP 200851 200851 28890756 28890756 0 0 X 0 0 288845878 343905147 0 0 68577654 46932718 0 0 0 0 191010 173566 0 0 218500 158500 122349212 20581029 101324768 101768183 7148400 120320200 0 0 90930411 263378712 0 0 141923731 136503641 699160352 1013140667 16137596 13404390 0 0 0 0 0 0 0 0 0 0 274711772 262550979 0 0 0 0 290849368 275955369 X 408310984 737185298 0 0 408310984 737185298 699160352 1013140667 X 331742388 -6333000 494097 2970829 X false true X true false X X 6 CARESOURCE OHIO INC 311143265 10 false 0 0 CARESOURCE INDIANA INC 320121856 10 false 0 0 CARESOURCE KENTUCKY CO 464991603 10 false 0 0 CARESOURCE GEORGIA CO 472408339 10 false 0 0 CARESOURCE LIFE SERVICES CO 811602217 10 false 0 0 CARESOURCE WEST VIRGINIA CO 473028244 10 false 0 0 6 0 0 false false false false false true false false false false false false false false false false Form 990, Schedule A, Part I, Question 12g CareSource is a supporting organization to the IRC Section 501(c)(3) organizations classified as public charities that are members of the CareSource Family of Nonprofit organizations ("CS Public Charities"). The Articles of Incorporation state the sole and specific purpose for which CareSource is formed is to act for the benefit of, and to carry out, as a supporting organization, the purposes of the nonprofit tax-exempt organizations which are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code ("IRC") and classified as public charities under Section 509(a)(1) or 509(a)(2) of the IRC. Although not mentioned by name, those organizations include CareSource Ohio, Inc., CareSource Indiana, Inc., CareSource Kentucky Co, CareSource Georgia Co, CareSource Life Services Co, and CareSource West Virginia Co. CareSource provided capital contributions to these organizations as they became operational. Over the years, CareSource has provided additional support in the form of grants, surplus notes, and board oversight. CareSource reports any grants, surplus notes, or capital contributions on Schedule A in the year the funds are provided to the supported organization(s). CareSource does not have any amounts to report for 2022 but has and will continue to provide support to the CS Public Charities. Form 990, Schedule A, Part IV, Section A, Question 1 CareSource is a supporting organization to the IRC Section 501(c)(3) organizations classified as public charities that are members of the CareSource Family of Nonprofit organizations ("CS Public Charities"). CareSource does not specifically name the supported organizations in its Articles of Incorporation; instead, the Articles of Incorporation refer to the CS Public Charities as the "CareSource Companies." The Articles of Incorporation state the sole and specific purpose for which CareSource is formed is to act for the benefit of, and to carry out, as a supporting organization, the purposes of the nonprofit tax-exempt organizations which are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code ("IRC") and classified as public charities under Section 509(a)(1) or 509(a)(2) of the IRC. Although not mentioned by name, those organizations include CareSource Ohio, Inc., CareSource Indiana, Inc., CareSource Georgia Co, CareSource Kentucky Co, CareSource Life Services Co, and CareSource West Virginia Co. Form 990, Schedule A, Part IV, Section A, Question 6 In furtherance of the charitable purposes of the CS Public Charities, which primarily operate to improve the health and overall well-being of low-income populations, CareSource improves the lives of the underserved by providing grants on behalf of the CS Public Charities to other charitable organizations that deliver a broad array of health and human services and programs. The grants are targeted to reach the neediest populations in the communities where the CS Public Charities operate. Form 990, Schedule A, Part IV, Section C, Question 1 As noted above, CareSource is a supporting organization to the members of the CareSource family of nonprofit entities that are classified as charitable organizations under section 501(c)(3) of the IRC and public charities under section 509(a) of the IRC. During 2022, CareSource and each of the CS Public Charities had the same Chief Executive Officer (Erhardt Preitauer), Chief Administrative Officer (Daniel McCabe through 4/1/2022), Chief Financial Officer (Lawrence Smart), and Chief Operating Officer (Jai Pillai). Further, boards of the CS Public Charities were almost exclusively comprised of CareSource management-level employees who reported to the CEO, who reported to the CareSource board. Thus, CareSource was "supervised or controlled in connection with" the CS Public Charities, its supported organizations, because control and management of CareSource and the CS Public Charities were vested in the same individuals. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 367285 false false 367285 false Form 990, Schedule C, Part II-B, Line 1b Staff attended functions and meetings with government officials and legislators to discuss government sponsored health care programs. Form 990, Schedule C, Part II-B, Line 1g Lobbyists are retained to provide updates and represent the Organization's interests with federal and state legislators who deal with legislation related to government sponsored health care programs. 3512609 3512609 112174050 19944445 92229605 6662552 636583 6025969 101768183 EQUITY IN CS WEST VIRGINIA CO 9500000 C EQUITY IN CS OHIO INC 17200000 C EQUITY IN CS KENTUCKY CO 0 C EQUITY IN CS INDIANA INC 19151342 C EQUITY IN CS GEORGIA CO 32000000 C EQUITY IN THE CS FOUNDATION 755880 C EQUITY IN CS ARKANSAS HP CO 760000 C EQUITY IN CS PASSE LLC 11000490 C EQUITY IN CSRE II LLC 2500000 C EQUITY IN CSMS HLDG LLC 170511000 C 263378712 SERP PLAN 0 INTERCOMPANY RECEIVABLES 136403070 DEPOSITS 10000 OTHER TANGIBLE ASSETS 90571 136503641 0 0 X FIN 48 (ASC 740) Footnote As outlined in CareSource's Audited Consolidated Financial Statements: The Company annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the consolidated financial statements. Currently, tax years 2019-2021 are open for audit by the Internal Revenue Service. true The CareSource Foundation PO Box 8738 Dayton OH 45401 562582561 501(c)(3) 3500000 General Support United Church Homes 170 E Center Street Marion OH 43302 344429276 501(c)(3) 1000000 Apartment community project support 2 0 Form 990, Schedule I, Part II, Line 2 CareSource provided a $1,000,000 grant to United Church Homes ("UCH") in 2022. CareSource Ohio, Inc. ("CSOH"), a supported organization of CareSource, lives its mission to make a lasting difference in its members' lives by improving their health and well-being. CSOH determined the mission of UCH, to provide quality and affordable housing and healthcare options to older adults, would further the mission of CSOH. In an effort to streamline the transaction, CareSource made the grant directly to UCH on behalf of CSOH, at the direction of CSOH. Contribution Review The Company may provide assistance in the form of charitable contributions to other Internal Revenue Code 501(c)(3) qualified nonprofit organizations, community health organizations, or government agencies that further the charitable purposes of CareSource and its related entities. true true false false false true true false false Erhardt Preitauer President & CEO, Director 0 1271556 0 1935465 0 449868 0 4232490 0 21159 0 7910538 0 1935465 Richard Topping Chief Legal Officer, Secretary 0 550251 0 431750 0 116642 0 1005369 0 40920 0 2144932 0 431750 Jai Pillai Chief Operating Officer 0 623475 0 478850 0 133189 0 856649 0 14662 0 2106825 0 478850 Lawrence Smart CFO, Treasurer 0 535956 0 424371 0 112561 0 975380 0 23487 0 2071755 0 424371 Sanjoy Musunuri EVP Strategy & Business Dev 0 510143 0 392500 0 108129 0 915635 0 34661 0 1961068 0 392500 Scott Markovich EVP Markets & Products 0 505787 0 354760 0 106319 0 911682 0 39293 0 1917841 0 354760 Devon Valencia Chief Information Officer 0 479841 0 372875 0 101205 0 870768 0 39154 0 1863843 0 372875 Jennifer Dougherty Chief Human Resources Officer 0 434823 0 265027 0 138624 0 742033 0 22376 0 1602883 0 265027 Stephen Ringel President Market 0 424040 0 302731 0 94217 0 682459 0 34443 0 1537890 0 299731 Daniel McCabe Chief Admin Officer (To 4/22) 0 120152 0 1044619 0 341198 0 7379 0 7516 0 1520864 0 710581 David Williams EVP & Chief Medical Officer 0 495472 0 0 0 103312 0 888210 0 11555 0 1498549 0 0 Jason Bearden President Market 0 358129 0 237465 0 76350 0 558609 0 36158 0 1266711 0 234465 Edward Stubbers SVP & General Counsel 0 351789 0 249161 0 75542 0 550363 0 23648 0 1250503 0 246161 Robert Losier SVP IT Infrastructure & Ops 0 385104 0 275405 0 86392 0 472705 0 23487 0 1243093 0 272405 Taira Kelley SVP Growth 0 345063 0 255689 0 72145 0 543275 0 11309 0 1227481 0 0 James Voiland Former Chief Clinical Officer 0 0 0 305471 0 440171 0 0 0 0 0 745642 0 0 Anthony Principi Chairman 0 280000 0 0 0 0 0 0 0 0 0 280000 0 0 Edward Thomas Brodmerkel Vice Chairman 0 210000 0 0 0 0 0 0 0 0 0 210000 0 0 David Finkel Former EVP Markets 0 0 0 0 0 194579 0 0 0 0 0 194579 0 0 Craig Brown Director 0 180000 0 0 0 0 0 0 0 0 0 180000 0 0 Thomas Kelly Director 0 160000 0 0 0 0 0 0 0 0 0 160000 0 0 Patricia Martin Director 0 160000 0 0 0 0 0 0 0 0 0 160000 0 0 John Monahan Director 0 155000 0 0 0 0 0 0 0 0 0 155000 0 0 Form 990, Schedule J, Part I, Question 3 The process the Organization goes through to establish the reasonable executive compensation is the same for all the CareSource Family of companies. The organization utilizes a compensation committee, independent compensation consultant, CEO written employment contract, compensation survey or study, review of Form 990 of other organizations, and approval by the board or compensation committee comprised solely of independent directors. CareSource Management Services LLC ("CSMS"), a related organization, has in place Claw back provisions within its executive compensation plans that generally require executives to pay back compensation to CSMS in the event a subsequent legal, accounting, regulatory or compliance issue is discovered over which the executive had direct responsibility and control during the executive's employment. Form 990, Schedule J, Part I, Question 4A Daniel McCabe, David Finkel, and James Voiland received severance payments that are properly reported on Schedule J, Part II, Column B(iii). Form 990, Schedule J, Part I, Question 4b The following listed persons listed on Form 990, Part VII, Section A, participate in a supplemental nonqualified retirement plan of CSMS: Erhardt Preitauer, Jai Pillai, Richard Topping, Lawrence Smart, Sanjoy Musunuri, Scott Markovich, Devon Valencia, Jennifer Dougherty, Stephen Ringel, David Williams, Robert Losier, Jason Bearden, Edward Stubbers, and Taira Kelley. Amounts are accrued monthly for plan participants. The plan provides compensation to the participants after a vesting period, and the funds are available to the participants after they retire or resign from the organization. The plan provides for normal terms and conditions contained in a standard nonqualified retirement plan. The following listed persons listed on Form 990, Part VII, Section A, participate in a long-term incentive plan of CSMS: Erhardt Preitauer, Jai Pillai, Richard Topping, Lawrence Smart, Sanjoy Musunuri, Scott Markovich, Devon Valencia, Jennifer Dougherty, Stephen Ringel, David Williams, Robert Losier, Jason Bearden, Edward Stubbers, and Taira Kelley. The plan provides compensation to the participants based on annual and long-term goals. The long-term incentive plan will pay out if these goals, or a subset of these goals, are achieved over a three-year period. If a participant leaves their employment prior to this three-year performance period, they forfeit any amounts accrued under this plan. Employees must be employed on the date which the long-term incentive plan is paid, which in no event is later than March 15th. Exceptions to this general statement include death, disability, or a qualified retirement, which may result in prorated payment. Amounts paid or accrued in 2022 for both deferred compensation arrangements include the following: Erhardt Preitauer $2,272,354, Jai Pillai $375,388, Richard Topping $569,644, Lawrence Smart $554,835, Sanjoy Musunuri $517,858, Scott Markovich $517,955, Devon Valencia $491,966, Jennifer Dougherty $399,976, Stephen Ringel $360,347, David Williams $502,310, Robert Losier $200,831, Jason Bearden $303,572, Edward Stubbers $299,182, and Taira Kelley $288,901. Form 990, Schedule J, Part I, Question 6b The following persons listed on Form 990, Part VII, Section A, line 1a are or were employees of CSMS: Erhardt Preitauer, Jai Pillai, Richard Topping, Lawrence Smart, Sanjoy Musunuri, Scott Markovich, Devon Valencia, Jennifer Dougherty, Daniel McCabe, Stephen Ringel, David Williams, Robert Losier, Jason Bearden, Edward Stubbers, and Taira Kelley. All of these listed persons are or were eligible for a performance bonus as part of their compensation packages. The amount of this Annual Incentive Plan ("AIP") bonus is based on the degree of achievement of the Companies' goals and the Individual's goals, which is ultimately documented in the year end performance management process. The performance management process documents the company goals and individual goals, the corresponding potential performance bonus, and the progress/outcomes. The performance bonus is based on the employee's calendar year regular earnings. Form 990, Schedule J, Part II All compensation amounts reported on Schedule J, Part II for all listed persons are paid by CSMS. Compensation paid to the CEO is pursuant to the terms of a written employment agreement between Mr. Preitauer and CSMS. Form 990, Part III, Question 1 (Continued) THE SUPPORTED ORGANIZATIONS OPERATE CONSISTENTLY WITHIN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND ARE CLASSIFIED AS PUBLIC CHARITIES. CARESOURCE, AS A SUPPORTING ORGANIZATION, PROVIDES STRATEGIC OVERSIGHT TO CARESOURCE OHIO, INC., CARESOURCE INDIANA, INC., CARESOURCE KENTUCKY CO, CARESOURCE GEORGIA CO, CARESOURCE WEST VIRGINIA CO, AND CARESOURCE LIFE SERVICES CO. THE COMPANY OPERATES AS A POLICYMAKING SUPPORTING ORGANIZATION FOR THE SUPPORTED ORGANIZATIONS AND CONDUCTS ACTIVITIES CONSISTENT WITH SUCH PURPOSE. THE COMPANY'S SUPPORTED ORGANIZATIONS OFFER A VARIETY OF INSURANCE PRODUCTS IN MULTIPLE MARKETS ACROSS NUMEROUS GEOGRAPHICAL MARKETS. MOST OFFERINGS RELATE TO MEDICAID, MEDICARE, OR THE HEALTHCARE EXCHANGE. Form 990, Part III, Question 4a (Continued) Headquartered in Dayton, Ohio since its founding in 1989, CareSource's supported organizations offer health insurance, including Medicaid, Health Insurance Marketplace, and Medicare products, administering one of the largest Medicaid managed care plans in the U.S. As a mission-driven organization, CareSource is transforming healthcare with innovative programs, providing access to health care to more than 2,300,000 low-income individuals. The CareSource Family of Companies refers to individuals participating in its health care plans as "Members." Through all of its activities, The CareSource Family of Companies strives to make a lasting difference in its members' lives by improving their health and overall well-being. It firmly adheres to this mission by providing services to Members that go beyond the delivery of medical benefits, and which remove poverty as a barrier to achieving good health and independence. The CareSource Family of Companies also believes that it can improve the health of its members through educational initiatives. Education empowers Members to take on greater personal responsibility for their own health and the health of their family by encouraging healthy decisions and preventative care. For example, The CareSource Family of Companies prepares a personalized wellness plan for each of its members. Moreover, Members who are pregnant or have a child under the age of one can sign-up for Text4Babies. Members participating in Text4Babies receive three text messages per week that provide advice on proper preventative care. Other educational efforts include a childhood obesity management program for children between the ages of five and 17 years old. At CareSource, we know that social determinants of health are key drivers of healthcare access, utilization, and outcomes. As such, social determinants of health require full integration into the treatment of Members' physical health. What sets us apart from traditional managed care is our record of accomplishments and results in integrating these non-clinical aspects into every interaction we have with our members. The CareSource mission is to make a lasting difference in Members' lives by improving their health and well-being. This has catalyzed our commitment to develop programs that target our members' social needs - nutrition, transportation, housing, jobs, social connectedness, communication, access, and more. We shape our benefits to integrate social and economic solutions seamlessly into our members' care to have maximum impact on their social support, stability, health, and wellness. CareSource Life Services is the umbrella framework through which we address social determinants of health including hunger, housing, social stability, workforce development, and health equity. Within CareSource Life Services, our CareSource JobConnect program addresses the education and employment barriers that many of our members face and that impede their path to self-sufficiency. CareSource JobConnect is widely recognized within the managed care industry for reducing dependence on governmental services by providing Members with life coaching, access to community-based resources, and support setting and reaching their professional and educational goals. CareSource Life Services also participates in the Jobs-Plus Program ("Jobs-Plus"). The Jobs-Plus program was conceived in the mid-1990s by the Department of Housing and Urban Development ("HUD") in cooperation with various private charitable organizations. Jobs-Plus is based on the concept of saturating low-income housing developments with information, services, and incentives to encourage residents to obtain employment. Additionally, in November 2017 CareSource entered into a grant agreement with JobsOhio in order to invest in redevelopment activities, fixed-assets, infrastructure, and workforce training associated with growth of the organization in downtown Dayton, Ohio. JobsOhio was formed under the laws of the state of Ohio and was established to encourage business development in the State. JobsOhio was incorporated on July 5, 2011, as a nonprofit corporation, to promote economic development, job creation, job retention, job training, and the recruitment of business to Ohio. JobsOhio is governed by a Board of Directors appointed by the Governor of Ohio. The CareSource Family of Companies provides enhanced benefits to Members that are above and beyond required benefits defined by state or federal agencies. In order to ensure Members are able to access the most appropriate medical care, The CareSource Family of Companies provides transportation services for office visits to their medical provider's office, ensuring that Members are keeping preventive, sick, or follow-up appointments. Further showing The CareSource Family of Companies' dedication to ensuring that our most vulnerable Members receive needed care, The CareSource Family of Companies does not charge Medicaid Members a copayment for pharmacy products, dental visits, vision examinations, vision hardware or non-emergent emergency department visits, even though regulations allow for such copays. The CareSource Family of Companies is dedicated to motivating its pregnant Members to seek prenatal and postpartum care by participating in the Organization's Babies First Member Incentive Program. Moms-to-be can receive reward cards for attending regular OB/GYN appointments while pregnant and for also attending appropriate follow-up visits after giving birth. The CareSource Family of Companies also provides its members with free access to a hotline staffed by registered nurses, 24 hours a day, seven days a week. Over the phone, nurses review a member's symptoms, offer guidance on when to seek medical care, explain any recently diagnosed conditions, provide education on over-the-counter medications, and help Members prepare a list of questions prior to meeting with a physician. All of these programs are provided to Members free of charge in furtherance of The CareSource Family of Companies' charitable purposes, which include providing relief of the poor and distressed, advancing education, promoting health for the benefit of the community, and lessening the burdens of government. Together, these enhanced benefits provide Members additional program benefits in order to make a lasting difference in Members' lives by improving their health and well-being. Form 990, Part VI, Section B, Question 11B The Form 990 was provided to the following individuals for review prior to the time of filing: The organization's Audit Committee and each voting member of the governing body; the CEO, CFO, and VP Treasury; the internal Tax Department and an outside CPA firm; and internal general counsel and outside legal counsel. Form 990, Part VI, Section B, Question 12C Annually, each director, principal officer, and member of a committee with board-delegated powers ("interested person") shall confirm that they have received a copy of the CareSource Conflicts of Interest policy and have read, understood, and agree to comply with the policy. Interested Persons have an obligation to immediately report any Conflicts of Interest (including any relationships, positions, or circumstances that could contribute to a Conflict of Interest). All relevant information reported through the Conflict of Interest Policy will be sent to the Chairman of the Board for review. If the Interested Person with the Conflict of Interest is the Chairman of the Board, then the required disclosure must be provided to the Chief Legal Officer of CareSource. If it is not entirely clear whether a Conflict of Interest exists, then the person with the potential conflict must disclose the circumstances to CareSource's Chief Legal Officer. The Chief Legal Officer will consult with the Corporation's Corporate Compliance Officer or the Chairman of the Board to determine whether there exists a Conflict of Interest that is subject to this policy. Before Board action or other action by CareSource on a Transaction that involves a Conflict of Interest, an Interested Person who knows he or she has a Conflict of Interest must have disclosed to the Board all facts material to the Conflict of Interest. The Chairman of the Board may postpone Board or other corporate action on a Transaction until the Interested Person provides written information relating to the Conflict of Interest. An Interested Person who knows he or she has a Conflict of Interest must not participate in the Board's discussion of the Transaction except to disclose material facts and respond to questions. The Interested Person must not attempt to influence the Board's action on the Transaction, either at or outside the meeting. Prior to voting, the Board must be given an opportunity to discuss the Transaction without the person who has the Conflict of Interest being present. A Transaction involving a Conflict of Interest may be approved by the Board of CareSource if the material facts as to the Transaction and the Conflict of Interest are fully disclosed or known to the Board and the Board in good faith determines after reasonable investigation that (a) the Board is aware of all material facts concerning the Transaction and the Interested person's interest in the Transaction; (b) CareSource is entering into the Transaction for its own benefit; (c) the Transaction is fair and reasonable as to CareSource; and (d) CareSource could not have obtained a more advantageous arrangement with reasonable effort under the circumstances. The Person with the Conflict of Interest must not vote on the Transaction and must not be present in the room when the vote is taken. Form 990, Part VI, Section C, Question 17 A copy of Form 990 is not required to be filed with the state of Ohio. CareSource does, however, file the Ohio Annual Report with the Ohio Attorney General. Therefore, Ohio is listed on Form 990, Part VI, Section C, Question 17. Form 990, Part VI, Section C, Question 19 The Company's Form 1023 is available for public inspection upon request, and Form 990 is available for public inspection upon request in accordance with IRC Section 6104(d). The company's Form 990 is also available on the U.S. nonprofit database website at www.guidestar.org. The Company does not make its audited financial statements available to the public. The Company's articles of incorporation are available on the Ohio Secretary of State's website at www.sos.state.oh.us. Form 990, Part XI, Line 9 Change in Net Assets is inclusive of the following: A. Change in Investment in The CareSource Foundation $962,699 B. Other Comprehensive Income - Mark to Market Adjustment $(3,933,528) CareSource Reinsurance LLC PO Box 8738 Dayton OH 45401 454937120 Captive Ins MT 1210888 8653795 CareSource CareSource Network Partners LLC PO Box 8738 Dayton OH 45401 811017455 Contracting OH 0 0 CareSource CareSource At Home LLC PO Box 8738 Dayton OH 45401 811025103 Home Health OH 0 0 CareSource CareSource Real Estate Holdings LLC PO Box 8738 Dayton OH 45401 824834822 R/E Holding OH 13037702 97582159 CareSource CareSource Holding LLC PO Box 8738 Dayton OH 45401 844431982 Holding Co OH 0 0 CareSource CareSource Oklahoma Holding LLC PO Box 8738 Dayton OH 45401 853713133 Holding Co DE 0 0 CSMSH LLC CareSource Holding II LLC PO Box 8738 Dayton OH 45401 871688130 Holding Co OH 0 0 CareSource CareSource Reinsurance II LLC PO Box 8738 Dayton OH 45401 872901879 Captive Ins MT 0 0 CSH II LLC Gem City Reinsurance LLC PO Box 8738 Dayton OH 45401 871242052 Captive Ins MT 0 0 CSMSH LLC Columbus Educational Services LLC PO Box 8738 Dayton OH 45401 233052598 Inactive DE 0 0 COH LLC CareSource Rx Innovations LLC PO Box 8738 Dayton OH 454018738 852689588 Rx Services OH 0 0 CSMSH LLC Columbus Medical Services LLC PO Box 8738 Dayton OH 454018738 752690132 Healthcare DE 0 0 COH LLC CareSource Bayou Holding LLC PO Box 8738 Dayton OH 454018738 883042610 Holding Co DE 0 0 CSMSH LLC CSMS Holding LLC (Eff 122822) PO Box 8738 Dayton OH 454018738 851588557 Holding Co DE 0 0 CSH LLC CareSource Management Services LLC PO Box 8738 Dayton OH 454018738 311703371 TPA OH 0 0 CSMSH LLC CareSource Indiana Inc PO Box 8738 Dayton OH 45401 320121856 HMO Ins Plan IN 501(c)(3) 509(a)(2) CareSource true CareSource Ohio Inc PO Box 8738 Dayton OH 45401 311143265 HIC Ins Plan OH 501(c)(3) 509(a)(2) CareSource true The CareSource Foundation PO Box 8738 Dayton OH 45401 562582561 Grantmaking OH 501(c)(3) 509(a)(3) I CareSource true CareSource Kentucky Co PO Box 8738 Dayton OH 45401 464991603 HMO Ins Plan KY 501(c)(3) 509(a)(2) CareSource true CareSource Georgia Co PO Box 8738 Dayton OH 45401 472408339 HMO Ins Plan GA 501(C)(3) 509(a)(2) CareSource true CareSource West Virginia Co PO Box 8738 Dayton OH 45401 473028244 HMO Ins Plan WV 501(c)(3) 509(a)(2) CareSource true CareSource Life Services Co PO Box 8738 Dayton OH 45401 811602217 No Activity OH 501(c)(3) 509(a)(2) CareSource true CSMS Holding LLC (To 122822) PO Box 8738 Dayton OH 454018738 851588557 Holding Co DE CS Holding LLC Related 45760254 0 true 0 true 0.86854 CareSource Diversity & Social Impact 50 East 91st Street Suite 213 Indianapolis IN 46240 871811106 Investing DE CareSource Excluded 54314 2481707 false 0 false 1.00000 CareSource Iowa Opportunity Investment 415 12th Ave SE Cedar Rapids IA 52401 883585337 Investing IA CareSource Excluded 0 1982794 false 0 false 1.00000 CareSource Virginia Co PO Box 8738 Dayton OH 454018738 811727271 No Activity VA CareSource C Corp 1.00000 true CareSource Arkansas Health Plan Co PO Box 8738 Dayton OH 454018738 844476729 COA Insurance AR CS Holding LLC C Corp 1.00000 true Kids' CareAlliance Co PO Box 8738 Dayton OH 454018738 854022039 No Activity OH CSMSH LLC C Corp 1.00000 true CareSource Oklahoma Health Plan Co PO Box 8738 Dayton OH 454018738 854038326 HMO Ins Plan OK CSOKH LLC C Corp 1.00000 true CareSource Kansas LLC PO Box 8738 Dayton OH 454018738 873411276 HMO Ins Plan KS CSMSH LLC C Corp 1.00000 true CareSource North Carolina Co PO Box 8738 Dayton OH 454018738 873079479 HMO Ins Plan NC CSMSH LLC C Corp 1.00000 true CareSource PASSE LLC PO Box 8738 Dayton OH 454018738 863112470 RBPO Ins Plan AR CS Holding LLC C Corp 0.49000 true Columbus Organization Holdings LLC PO Box 8738 Dayton OH 454018738 814132952 Holding Co DE HCH LLC C Corp 1.00000 true Healthedge-Columbus Holdings LLC PO Box 8738 Dayton OH 454018738 814132842 Holding Co DE CSMSH LLC C Corp 1.00000 true CareSource Tennessee Co PO Box 8738 Dayton OH 454018738 874254502 COA Insurance TN CSMSH LLC C Corp 1.00000 true Columbus Medical Services Inc PO Box 8738 Dayton OH 454018738 300975112 No Activity MD COH LLC C Corp 1.00000 true CareSource Iowa Co PO Box 8738 Dayton OH 454018738 881429834 HMO Ins Plan IA CSMSH LLC C Corp 1.00000 true CareSource Florida Co PO Box 8738 Dayton OH 454018738 883601120 HMO Ins Plan FL CSMSH LLC C Corp 1.00000 true CareSource Bayou Health LLC PO Box 8738 Dayton OH 45401 883401520 HMO Ins Plan TX NA C Corp 1.00000 true true true true true false false false false true true false true true true false true true true true CareSource Georgia Co a 17730952 Actual CareSource Georgia Co s 17269048 Actual CareSource Kentucky Co p 90285 Actual CareSource Kentucky Co q 913589 Actual CareSource Management Services LLC a 8648553 Actual CareSource Management Services LLC l 14275958 Actual CareSource Management Services LLC m 1714378 Actual CareSource Management Services LLC p 232675 Actual CareSource Management Services LLC q 3789061 Actual CareSource Ohio Inc f 275000000 Actual CareSource Ohio Inc p 621140 Actual CareSource Ohio Inc q 170767 Actual The CareSource Foundation b 3500000 Actual Part I - Identification of Disregarded Entities - Additional Information 1) CareSource Bayou Holding LLC (EIN 88-3042610) was incorporated 06/22/2022. Part III - Related Orgs Taxable as a Partnership - Additional Information 1) Effective 12/28/2022, CareSource Management Services Holding LLC (EIN 85-1588557) changed from a partnership to a single member LLC, whose sole member is another single member LLC, Caresource Holding LLC (EIN 84-4431982). Caresource Holding LLC's sole member is CareSource (EIN 31-1703368). Part IV - Related Organizations Taxable as a Corp - Additional Information 1) CareSource Iowa Co (EIN 88-1429834) was incorporated 03/18/2022. 2) CareSource Florida Co (EIN 88-3601120) was incorporated 08/04/2022. 3) CareSource Bayou Health LLC (EIN 88-3401520) was incorporated 07/22/2022.