2021-08-15T09:24:52-05:00 2020-09-30 420714325 RSM US LLP 30 S Wacker Dr Ste 3300 Chicago IL 60606 990 2019-10-01 362012788 Bethany Homes and Methodist Hospital BETH 7732719040 2601 Chestnut Avenue No 3310 Glenview IL 60026 Sunny Lopez President/CEO 7732719040 2021-08-13 1 Rebekuh Eley P01247672 3126343400 2021-08-13 2019 2022-09-23 18:48:47Z X Sunny Lopez 2601 Chestnut Avenue No 3310 Glenview IL 60026 637088 0 X N/A X 1890 IL See Schedule O. X 10 8 655 10 0 0 71521 250 35551229 17473 12202129 13061 26800 606304 47851679 637088 0 0 0 0 25361689 1470389 0 0 0 21532798 524365 46894487 1994754 957192 -1357666 22307827 4083103 11026147 1685201 11281680 2397902 X BH&MH is called to care for the physical, social and spiritual needs of seniors and vulnerable adults of all ages in the metropolitan Chicago area, with an emphasis on geriatric services, mental health services, and the medical, psychiatric and related services provided by independent practitioners, as well as by Lakeview Medical Group, a geriatrics-focused, multi-specialty physician group. 0 1 17473 Bethany Homes and Methodist Hospital contains two divisions: Methodist Hospital of Chicago (MHC) and Bethany Retirement Community (BRC). On September 30, 2019, the Corporation sold the MHC and BRC divisions of the business. At September 30, 2020, MHC and BRC remaining activity relates to previously discontinued operations. 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 92 0 1 655 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 8 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X Sunny Lopez 7732719040 2601 Chestnut Avenue No 3310 Glenview IL 60026 Wolfgang Mayer Former CFO/COO 0.00 0.00 X 0 482280 23416 Stephen A Dahl Chairman 1.00 1.00 X X 0 389993 591 Joseph Chandy Administrator 40.00 0.00 X 0 258510 1623 James Gregory Corporate Controller 40.00 0.00 X 0 207670 9465 Sunny Lopez President/CEO 1.00 39.00 X X 0 162175 99766 Satish Barnabas Medical Director 24.00 1.00 X 0 169330 109 Stephen C Miff Doctor 40.00 0.00 X 156909 0 0 Roman Niziolek Doctor 40.00 0.00 X 148409 0 0 Bruce Balfe Secretary/Treasurer 1.00 2.00 X X 0 0 0 Keith Reed Vice-Chairman 1.00 2.00 X X 0 0 0 Jennifer Christy Director 1.00 2.00 X 0 0 0 David E Carlson Director 1.00 1.00 X 0 0 0 Robert Hoellen Director 1.00 1.00 X 0 0 0 David Dembowski Director 1.00 1.00 X 0 0 0 Jean Norris Director 1.00 1.00 X 0 0 0 Gessel Berry Jr Director 1.00 1.00 X 0 0 0 305318 1669958 134970 17 1 1 0 RSM US LLP 30 S Wacker Drive Suite 3300 Chicago IL 60606 Audit Services 132009 1 250 250 Patient Services 900099 17473 17473 17473 13061 13061 Cost Report Settlement 900099 263750 263750 Principle Pension Refu 900099 161126 161126 181428 181428 606304 637088 17473 0 619365 201235 201235 943681 943681 46387 46387 124729 124729 154357 154357 24681 24681 140234 140234 176737 176737 3 3 19916 19916 3861 3861 126588 126588 1836 1836 3042 3042 6 6 Bad Debt Expenses 11333 11333 Dues and Subscriptions 2304 2304 Licenses and Taxes 172 172 13652 13652 1994754 0 1994754 0 184819 0 2779694 219451 188205 0 33682 0 25245 33682 2124424 0 178058 0 16827382 3829970 22307827 4083103 9626639 1380348 1399508 304853 11026147 1685201 X 10151478 1268375 1130202 1129527 11281680 2397902 22307827 4083103 X -1357666 -7526112 X 0 1 X 1 0 X 314161 523162 789344 71521 250 1698438 43111932 42798765 37921283 35551229 17473 159400682 43426093 43321927 38710627 35622750 17723 161099120 0 0 0 161099120 329492 265008 167844 57906 13061 833311 329492 265008 167844 57906 13061 833311 770302 702652 75836 87116 606304 2242210 44525887 44289587 38954307 35767772 637088 164174641 0.98130 0.00510 X Schedule A, Part III, Line 12, Explanation of Other Income: Employee Meals - 2015 Amount: $ 102,653. 2016 Amount: $ 95,344. 2017 Amount: $ 75,836. 2018 Amount: $ 87,116. Miscellaneous Income - 2015 Amount: $ 667,649. 2016 Amount: $ 607,308. 2019 Amount: $ 181,428. Cost Report Settlement - 2019 Amount: $ 263,750. Principle Pension Refund - 2019 Amount: $ 161,126. 33682 33682 33682 Due from Affiliated Entities 1464801 Collateral in Chestnut Square 1000000 Workers Compensation Escrows 1347947 Other Long Terms Assets 17222 3829970 Reserve for Workers Comp 198853 Due to Third Party Payors 106000 304853 X Part X, Line 2: Bethany Homes and Methodist Hospital is exempt from income taxes on income from related activities under Section 501(c)(3) of the Internal Revenue Code (the Code) and corresponding state tax law. Income earned in furtherance of the Hospital's tax-exempt purpose is exempt from federal and state income taxes. The Code provides for taxation of unrelated business income under certain circumstances. The Hospital has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Accordingly, no provision has been made for federal or state income taxes. Under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 740, Income Taxes, the Hospital must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10 also provides guidance of de-recognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2020. The Hospital does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Tax returns filed by the Hospital are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. The returns no longer subject to examination are for tax years ended before September 30, 2017. The Hospital recognizes interest and/or penalties, if any, related to income tax matters in income tax expense. The Hospital did not have any amounts accrued for interest and penalties at September 30, 2020. 1 0 0 0 0 0 0 0 0 Wolfgang Mayer Former CFO/COO 0 482280 0 0 0 0 0 642 0 22774 0 505696 0 0 Stephen A Dahl Chairman 0 326993 0 0 0 63000 0 482 0 109 0 390584 0 0 Joseph Chandy Administrator 0 258510 0 0 0 0 0 561 0 1062 0 260133 0 0 James Gregory Corporate Controller 0 207670 0 0 0 0 0 238 0 9227 0 217135 0 0 Sunny Lopez President/CEO 0 162175 0 0 0 0 0 34070 0 65696 0 261941 0 0 Satish Barnabas Medical Director 0 127000 0 0 0 42330 0 0 0 109 0 169439 0 0 Stephen C Miff Doctor 156909 0 0 0 0 0 0 0 0 0 156909 0 0 0 Part I, Line 3 The compensation for the President/CEO is determined by a related entity, Bethany North Suburban Group. The Executive Committee of the BNSG Board of Directors, led by the Chair of the Board of Directors reviews and approves annual objectives established by the President/CEO and Leadership Team of BNSG. These objectives are presented to the Board on an annual basis for their approval. The top management official's (the President/CEO) salary was determined after examination of comparability data and ensuring that compensation was granted in compliance with regulatory and ethical standards as well as industry norms. Recommendations for compensation are reviewed on an annual basis and adjusted in accordance with job expectations and successful completion of agreed upon goals and objectives. Part I, Line 4a The following individuals received severance payments which were reported as compensation on Part II, column (B)(iii): Stephen Dahl - $63,000 Satish Barnabas - $42,330 Cash and Worker's Compensation Escrows 2020-09-30 8900000 Book Value 043604839 Bethany North Suburban Group 2601 Chestnut Ave Ste 3310 Glenview IL 60026 501(C)(3) 1 1 0 0 Part II, Line 2e: Person(s) Involved: The following individuals are also directors with Bethany North Suburban Group:Sunny LopezBruce BalfeKeith ReedJennifer ChristyThe following individuals are also officers with Bethany North Suburban Group:Sunny LopezBruce BalfeJennifer Christy Form 990, Part I, Line 1 Bethany Homes & Methodist Hospital of Chicago (BH&MH) was a 130-year-old, faith-based, non-profit organization whose primary mission was to provide its service areas with quality medical and behavioral-health programs, senior housing, and ancillary programs. Its services demonstrated commitment to the physical, emotional, social, and spiritual needs of seniors and vulnerable adults of all ages. BH&MH was comprised of two divisions: Bethany Retirement Community (BRC) and Methodist Hospital of Chicago (MHC), both located in Chicago, IL. Specialized programs were delivered in fully-licensed and, as legally required, accredited settings. Services were provided with dignity and respect for all clients, and in accordance with best practices related to clinical care and client satisfaction. Individuals were received irrespective of race, color, national origin, religion, sex, sexual orientation, gender identity, ethnicity, socio-economic background, age, handicap, or disability. BH&MH's mission also included outreach to its neighbors with education on health and aging issues and advocacy for its diverse populations. It practiced responsible stewardship of resources in the delivery of care and support for clients, civic groups, faith congregations, and members of the larger community. On September 30, 2019, the Corporation sold the MHC and BRC divisions of the business. At September 30, 2020, MHC and BRC are still in the process of winding-down and all activity relates to previously discontinued operations. Form 990, Part III, line 3 On September 30, 2019, the Corporation sold the MHC and BRC divisions of the business. At September 30, 2020, MHC and BRC are still in the process of winding-down and all activity relates to previously discontinued operations. Form 990, Part VI, Section A, line 1 The Executive Committee shall include the officers of the Corporation and the CEO/President. The Executive Committee shall have the authority of the Board of Directors between meetings of the Board of Directors. The minutes of the Executive Committee shall become a part of the official record of the Board of Directors. It shall be the duty of the Executive Committee to see that all rules and regulations adopted by the Board of Directors are faithfully executed by committees and administrative officers of the Corporation. The Executive Committee may recommend policies and new rules and regulations to the board of directors for their review and acceptance. Form 990, Part VI, Section A, line 4 The BH&MH bylaws were revised in consultation with our attorney after the BNSG bylaws were revised in order that the language and content would reflect the agreed upon changes to the BNSG bylaws. These changes were approved by the BMC board June 17, 2020. Form 990, Part VI, Section A, line 6 The sole member of Bethany Homes and Methodist Hospital is Bethany Methodist Corporation, an Illinois not-for-profit corporation. Form 990, Part VI, Section A, line 7a The Board of Directors of the Corporation shall number no less than five (5) persons and no greater than twelve (12) persons, who shall be selected by and who also shall serve as the Board of Directors of BMC. The Chief Executive Officer/President of the Corporation shall be an Ex-Officio voting member of the Board of Directors. Form 990, Part VI, Section A, line 7b BMC shall have the following rights and powers: - To appoint the CEO/President of the Corporation - To approve all amendments to the Articles of Incorporation and these Bylaws before the same become effective - To approve each annual operating and capital budget and long-range plan of the Corporation before expenditures may be made therefrom, all debt, the appointment of independent auditors, all accounting policies, and all investment guidelines. - To approve all contracts obligating the Corporation to expend or repay an amount in excess of a member designated amount which was not included in a previously approved annual budget. - To approve all plans of merger, consolidation or voluntary dissolution of the Corporation. - To approve the sale, lease, exchange, mortgage, pledge, or other disposition of more than 10% or $50,000 in value of property and assets of the Corporation in any one year. - To approve the creation of controlled or owned subsidiaries or affiliates of the Corporation. -To approve the Corporation's incurring debt or obligating its assets - To approve the adoption of accounting policy, executive compensation, and fringe benefits - To approve the donation of corporate assets not within an approved budget. Form 990, Part VI, Section B, line 11b The completed Form 990 is reviewed by management and a copy of the Form 990 is provided to the governing body prior to filing the return with the IRS. Form 990, Part VI, Section B, line 12c Members of the Board of Directors, corporate officers, and employees are required to avoid all situations that may, in fact or appearance, present as a conflict of interest. Corporate bylaws require that all actual, potential, direct, apparent, and indirect conflicts be disclosed in full and in writing. An annual, formal, and written disclosure statement is completed by all members of the board, corporate officers, and key employees. Board Members who believe they may be involved in a conflict of interest related to a given issue are required to abstain from voting or taking other official action related to that issue. Corporate officers and key employees who believe they may be involved in a conflict of interest related to a particular issue will recuse themselves from taking any official action related to that issue. The Board of Directors retains responsibility for establishing any additional guidelines necessary to resolve a conflict of interest. Policies regarding potential conflicts of interest are included in the regularly-scheduled, formal review conducted through the corporate compliance program, which includes oversight by the organization's Compliance Officer, the Compliance Committee, and External Legal Counsel. Form 990, Part VI, Section B, line 15 The compensation for the President/CEO is determined by a related entity, Bethany North Suburban Group. The Executive Committee of the BNSG Board of Directors, led by the Chair of the Board of Directors reviews and approves annual objectives established by the President/CEO and Leadership Team of BNSG. These objectives are presented to the Board on an annual basis for their approval. The top management official's (the President/CEO) salary was determined after examination of comparability data and ensuring that compensation was granted in compliance with regulatory and ethical standards as well as industry norms. Recommendations for compensation are reviewed on an annual basis and adjusted in accordance with job expectations and successful completion of agreed upon goals and objectives. Form 990, Part VI, Section C, line 19 These documents are available to the general public as provided for under the respective federal regulations. Form 990, Part XI, line 9: Equity Transfer to Bethany North Suburban Group -8,900,000. Net assets - Partners in Home Healthcare and Partners In Healthcare 1,373,888. Bethany Methodist Corporation 2601 Chestnut Avenue Glenview IL 60025 363478324 Corporate Office IL 501(c)(3) Line 12c, III-FI N/A 0 Bethany North Suburban Group 2601 Chestnut Avenue Glenview IL 60025 043604839 Independent Living IL 501(c)(3) Line 10 Bethany Methodist Corporation 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 Bethany North Suburban Group R 8900000 Book Value