2019-11-14T15:57:51-06:00 2018-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 4000 INDIANAPOLIS IN 46204 990 2018-01-01 351844176 METHODIST OCCUPATIONAL HEALTH CENTERS INC % CRAIG J JONES METH 3179634842 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 RONALD L STIVER PRESIDENT 3179634842 2019-11-13 JENNIFER RHODERICK P00395735 3176817000 162.1.129.128 35198520193185000003 2019-11-14 P E9BB99990D559D2579C16A2912A9ECE87B6779B9 B94C62B5C6A0955190C280FDFCA25CEB3EEAF170 2018 2020-04-17 16:48:07Z RONALD L STIVER 950 N MERIDIAN ST STE 300 INDIANAPOLIS IN 46204 14447841 false X https://iuhealth.org/business-solutions X 1991 IN To provide occupational health care to the work force through a broad spectrum of services in order to promote healthier and more productive employees. 3 0 165 0 0 0 0 0 15672313 14152358 40246 285094 0 10389 15712559 14447841 0 0 0 0 7940499 7174734 0 0 0 10539882 8071834 18480381 15246568 -2767822 -798727 22569389 22156543 6849512 7253290 15719877 14903253 TO PROVIDE OCCUPATIONAL HEALTH CARE TO THE WORK FORCE THROUGH A BROAD SPECTRUM OF PREVENTIVE, DIAGNOSTIC, TREATMENT, AND THERAPEUTIC SERVICES IN ORDER TO PROMOTE HEALTHIER AND MORE PRODUCTIVE EMPLOYEES. false false 9971915 0 10878817 Methodist Occupational Health Centers, Inc. ("Methodist Occupational Health Centers") delivers effective on-site employee health services to employers primarily through its disregarded entity, Workplace Health Services, LLC d/b/a IU Health Business Solutions ("IU Health Business Solutions"). IU Health Business Solutions delivers cost effective healthcare solutions at or near your workplace. On-site clinics provide dedicated preventive and primary care services to employees and their dependents, lowering healthcare costs by improving the health of your employees. In every IU Health on-site clinic, your employees will receive healthcare built on the excellence of Indiana University Health, the only healthcare system in Indiana ranked nationally for 19 consecutive years by U.S. News & World Report. IU Health has more than 30 years' experience delivering employer-sponsored on-site health services. Today, we serve more than 40,000 participants across 25 clinics in Indiana and Illinois, caring for employees of schools; city, county and state governments; and manufacturing, distribution and professional service firms. As a provider of occupational health services, the majority of its revenue is either received directly from the employers it contracts with or through the employers workers compensation insurance. Accordingly, employees that receive services are not directly responsible for payment for their care. Thus, the need for IU Health Business Solutions to provide financial assistance is virtually nonexistent. When medically indicated, IU Health Business Solutions will refer patients to the Indiana University Health Care System, where financial assistance is provided, should it be necessary. Also in furtherance of its exempt purpose, IU Health Business Solutions is involved in community educational programs and is committed to occupational health training and preventive care. 3000645 0 3273541 Methodist Occupational Health Centers receives shared services revenue by providing the following services: - Provide occupational health care to the work force through a broad spectrum of preventive, diagnostic, treatment, and therapeutic services in order to promote healthier and more productive employees - Deliver occupational health care services in a timely, efficient, cost-effective manner to the satisfaction of the employee patients that receive the services as well as the employer clients that pay for such services, either through workers' compensation insurance companies or by the employers directly - Employ and contract with physicians, other health care providers, and others related to health care to provide diagnosis and treatment of work related Injuries and illnesses and other health care and related services needed by employees and employers - Promotes the general health of the community by providing educational and wellness programs to employee patients and employer clients 12972560 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 23 0 true 165 true false false false false false false false false false false false false X 3 0 false false false false true true true true true false false false true true true true true false false false IN X CRAIG J JONES 3179634842 950 N MERIDIAN STREET SUITE 300 INDIANAPOLIS IN 46204 X RONALD L STIVER CHAIRMAN/PRESIDENT 2.0 53.0 X X 0 806913 132690 SCOTT M BLACK DIRECTOR/TREASURER 2.0 53.0 X X 0 387618 35542 DAVID R KOGAN DIRECTOR 2.0 53.0 X 0 339753 40898 MARY BETH CLAUS SECRETARY 2.0 53.0 X 0 799936 110309 LEEANN MEYER RN - BUSINESS SOLUTIONS 55.0 0.0 X 131360 0 26465 JANELL M HORN ASSOC - BUS SOLUTIONS SALES SR 55.0 0.0 X 118941 0 25053 Pamela Schwindt Mgr-Clinical Operations 55.0 0.0 X 111950 0 21534 Sandra Williams Supv-PFS 55.0 0.0 X 104949 0 6822 LouAnn Berry RN-Business Solutions 55.0 0.0 X 103141 0 22029 570341 2334220 421342 5 false true false BARTON ASSOCIATES INC 10 DEARBORN ROAD PEABODY MA 01960 STAFFING 227361 CLINICAL REFERENCE LABORATORY 8433 QUIVIRA ROAD LENEXA KS 66215 LABORATORY 154591 IU HEALTH URGENT CARE CTRS LLC 950 N Meridian Street INDIANAPOLIS IN 46204 Medical 104558 Total Wellness 9320 H Court OMAHA NE 68127 Medical 177951 4 0 NET PATIENT SERVICE REVENUE 622110 10878817 10878817 SHARED SERVICES 900099 3273541 3273541 14152358 278219 0 0 278219 0 0 0 0 0 0 0 0 0 6875 0 0 0 6875 6875 0 0 6875 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER OPERATING REVENUE 900099 10389 10389 10389 14447841 14152358 0 295483 X 0 0 0 0 0 0 5742165 4963849 778316 0 180935 156410 24525 0 849620 734459 115161 0 402014 347523 54491 0 0 985 0 985 0 2512 0 2512 0 0 0 0 4908019 3895813 1012206 38418 12994 25424 0 156333 99311 57022 0 124648 9269 115379 0 0 223803 223333 470 0 40785 36474 4311 0 0 3771 1995 1776 0 0 0 93640 20805 72835 0 8595 0 8595 0 BAD DEBT 65172 65172 0 0 DRUGS & MEDICAL SUPPLIES 2383296 2383296 0 0 NONCAPITALIZED EQUIPMENT 12067 12067 0 0 ALL OTHER EXPENSES 9790 9790 0 0 15246568 12972560 2274008 0 0 0 20800832 20755314 0 0 1606967 1251490 0 0 0 0 0 0 26254 46089 36293 103650 718134 718134 93640 0 0 0 0 0 0 0 0 0 5403 0 22569389 22156543 1361830 942617 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5487682 6310673 6849512 7253290 X 15719877 14903253 0 0 0 0 15719877 14903253 22569389 22156543 X -798727 -17897 X false true X true false X Schedule A, Part I, Line 3 - Reason for Public Charity Status Methodist Occupational Health Centers, Inc. qualifies as a hospital under IRC 170(b)(1)(A)(iii); however does not operate a hospital facility, thus is not required to file a Schedule H. 0 235940 235940 0 0 414274 414274 0 67920 67920 0 0 0 INTERCOMPANY PAYABLES (NET) 6310673 6310673 X Schedule D, Part X, Line 2 - FIN 48 (ASC 740) Footnote Methodist Occupational Health Centers is a subsidiary in IU Health's Consolidated Audited Financial Statements. The Internal Revenue Service (IRS) has determined that Indiana University Health and certain of its affiliated entities are tax-exempt organizations as defined in Section 501(c)(3) of the Internal Revenue Code (IRC). Indiana University Health and its tax-exempt affiliates are, however, subject to federal and state income taxes on unrelated business income under the provisions of IRC Section 511. The Tax Cuts and Jobs Act (TCJA) was enacted on December 22, 2017. For tax-exempt entities, TCJA requires organizations to categorize certain fringe benefit expenses as a source of unrelated business income subject to tax, pay an excise tax on compensation above certain thresholds, and record income or losses for tax determination purposes from unrelated business activities on an activity-by-activity basis, among other provisions. Regulations necessary to implement certain aspects of TCJA are expected to be promulgated by the IRS in 2019. As of and for the year ended December 31, 2018, Indiana University Health has made reasonable estimates of the provision for income taxes, the compensation excise tax, and the effects, if any, on existing deferred tax balances based on accounting guidance included in Accounting Standards Codification (ASC) 740, Income Taxes. Indiana University Health will continue to refine its calculations in future periods, as additional regulations and guidance are issued by the IRS. Deferred income taxes which, as of December 31, 2018 and 2017, have no net carrying value, reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting and the amounts used for income tax purposes. As of December 31, 2018 and 2017, the Indiana University Health System had gross deferred tax assets of $119,965 and $93,794, respectively, primarily relating to net operating loss carryovers. Management determined that a full valuation allowance at December 31, 2018 and 2017 was necessary to reduce the deferred tax assets to the amount that would more likely than not be realized. ASC Topic 740-10-50-3, Income Taxes: Disclosure, requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The change in the valuation allowance for the current year is $26,171. At December 31, 2018, the Indiana University Health System has available net operating loss carryforwards of $482,349. Net operating losses generated from 1999 through 2017 will expire between 2019 and 2037. Net operating losses generated during 2018 do not expire. Certain subsidiaries of Indiana University Health are taxable entities. The tax expense and liabilities of these subsidiaries are not material to the consolidated financial statements. false true false false false false false true false RONALD L STIVER CHAIRMAN/PRESIDENT 0 477117 0 308392 0 21404 0 101812 0 30878 0 939603 0 0 SCOTT M BLACK DIRECTOR/TREASURER 0 281809 0 85287 0 20522 0 13700 0 21842 0 423160 0 0 DAVID R KOGAN DIRECTOR 0 299115 0 39828 0 810 0 12551 0 28347 0 380651 0 0 MARY BETH CLAUS SECRETARY 0 530649 0 241932 0 27355 0 102435 0 7874 0 910245 0 0 LEEANN MEYER RN - BUSINESS SOLUTIONS 127574 0 2996 0 790 0 6977 0 19488 0 157825 0 0 0 Schedule J, Part I, Line 4b - Supplemental Nonqualified Retirement Plan Ronald L. Stiver and Mary Beth Claus participate in an IU Health supplemental executive retirement plan, provisions of which are designed to retain its critical employees. The plan provides for an additional retirement benefit for service through normal retirement or other key dates. If the executive leaves prior to retirement or other key dates, the benefit may be forfeited or reduced. Each of the executives listed above have an amount included in column c, deferred compensation, representing the current year unvested contributions made under the supplemental executive retirement plan. These amounts were not paid to the executives during the year. Schedule J, Part I, Line 7 - Non-Fixed Payments Amounts disclosed in Column B(ii) include a long-term and short-term incentive for certain executives and short-term incentive for other employees. Although these plans are based on a fixed formula that has been approved by the Board of Directors based upon certain qualitative and quantitative factors and goals, all discretionary incentive plans must be approved by the Board of Directors prior to any incentive payout. Part VI, Section A, Lines 6, 7a and 7b - Members or Stockholders Line 6: The sole member of Methodist Occupational Health Centers, is IU Health, a 501(c)(3) tax-exempt hospital. Line 7a: The control and management of the affairs of Methodist Occupational Health Centers is vested in a Board of Directors of not less than three (3) nor more than nine (9) Directors whom are elected by IU Health, as the sole member of the organization. Line 7b: Notwithstanding any other provisions of the Articles of Incorporation or any provision of Methodist Occupational Health Centers' Bylaws, the following matters require the approval of IU Health, as the sole member, prior to implementation: - Any amendment of the Articles of Incorporation or Bylaws of Methodist Occupational Health Centers; - Adoption or revision of any operating or capital budget of Methodist Occupational Health Centers; - A merger or consolidation of Methodist Occupational Health Centers; - Any sale, lease, exchange, conveyance, mortgage, pledge or other disposition of a substantial portion of the property, assets or interests of Methodist Occupational Health Centers, other than pursuant to a budget approved by IU Health, as sole member; - Any incurrence of debt by, or the creation of any lien upon the property or revenues of, Methodist Occupational Health Centers other than in the ordinary course of business or pursuant to a budget approved by IU Health, as sole member. Notwithstanding any other provisions of the Articles of Incorporation, or any provision of Methodist Occupational Health Centers' Bylaws, IU Health, as the sole member, shall have the power to direct the Board of Methodist Occupational Health Centers to do any of the following: - Transfer property of Methodist Occupational Health Centers in amounts sufficient to pay the principal and interest of any obligation of IU Health, as sole member; and - Take such actions as are required in order for Methodist Occupational Health Centers to comply with the covenants contained in any financing document to which IU Health, as sole member, is a party or under which IU Health is bound. Part VI, Section B, Line 11b - Review of Form 990 The President reviewed and approved the Form 990. Part VI, Section B, Lines 12, 13, 14, and 16b - Policies Methodist Occupational Health Centers is part of the IU Health system. As the sole member and controlling parent of Methodist Occupational Health Centers, IU Health and its board of directors have mandated that certain policies be followed to ensure greater standardization throughout the system. Thus, Methodist Occupational Health Centers' Board of Directors was not required to separately adopt a conflict of interest, whistleblower, document retention and destruction and joint venture policies because IU Health's Board of Directors had already adopted and required these policies to be followed by its subsidiaries. Part VI, Section B, Line 12c - Conflict of Interest Policy Methodist Occupational Health Centers follows IU Health's Conflict of Interest policy. IU Health's Conflict of Interest Policy includes the following provisions: All IU Health employees, associates, colleagues and contracted personnel, including employed physicians and paid medical directors ("IU Health Representatives") are covered by and subject to its Conflict of Interest Policy. IU Health regularly and consistently monitors and enforces compliance with the policy through the following procedures: (a) On an annual basis, each IU Health Representative at the level of Manager or above, together with every other person designated by the Corporate Compliance Department ("Department"), must complete, sign and submit a Conflict of Interest Questionnaire ("Questionnaire") to the Department. Governing board members, committee members, corporate officers, medical staff and researchers must comply with the administrative requirements noted in the respective policies and procedures relative to those areas. (b) An IU Health Representative must supplement a Questionnaire in writing, if after completion of the original Questionnaire, a situation arises, or may reasonably be expected to arise, that would change any answer or information on the original Questionnaire if the situation had existed or been anticipated at the time of completion of the original Questionnaire. (c) If a fully and properly completed Questionnaire reveals facts or other information that might reasonably indicate a Conflict of Interest or violation of the policy, the IU Health Representative completing the questionnaire must secure approval by his/her supervisor, evidenced in writing. (d) The Department will review each Questionnaire and determine whether a Conflict of Interest exists and, if so, whether and how it should or may be eliminated, avoided or managed in order to comply with the spirit of the policy and with the best interests of IU Health and its patients. In making the determination, the Corporate Compliance Department may consult with the IU Health Representative's supervisor and other appropriate individuals and groups. (e) The scope of the policy is not limited to those who are required to complete Questionnaires. If an IU Health Representative is involved in a situation or relationship that would constitute a violation of the policy in the absence of disclosure and approval as described above, then the IU Health Representative must disclose the matter to his/her supervisor, secure his/her supervisor's approval in writing, and disclose the matter to the Department. Otherwise, the IU Health Representative is in violation of the policy and subject to corrective action, up to and including termination. (f) The Chief Compliance Officer, in consultation with onsite Compliance personnel, may from time to time appoint standing or ad hoc committees to assist in resolving issues that arise under provisions of the policy. Part VI, Section B, Line 15a - Process for Determining Compensation Methodist Occupational Health Centers' President & CEO is employed by IU Health. IU Health's process for determining compensation is as follows: (1) The Board of Directors has established a Committee on Personnel and Compensation. The individuals on this Committee are made up of individuals who are on the Board and who do not have a conflict of interest with IU Health. There are no physicians or employees on this Committee. This Committee develops and reviews annually the executive compensation philosophy, market analysis as to comparability and reasonableness. One of the purposes of this Committee is to review, approve and make recommendations regarding executive compensation and benefits to the IU Health Board. As deemed appropriate, this Committee also reviews the same detail with the Committee on Finance. The Committee on Finance is represented by certain members of the Board as well. (2) Each year the Committee on Personnel and Compensation engages an outside compensation consulting firm to conduct a compensation and benefits study for all senior vice presidents and above. The current compensation advisor is the SullivanCotter. SullivanCotter performs an independent compensation survey. The relevant comparability data includes: compensation and benefit levels paid by similarly situated organizations (both governmental and tax exempt) for functionally comparable positions as well as the availability of similar services in the geographic area. The Committee reviews the entire compensation package including: base compensation, short term and long term incentive plans, basic health and welfare benefits, qualified and nonqualified plans as well as any additional fringe benefits. Further, SullivanCotter will provide recommendations based upon the reasonable compensation information as it relates to salary increases, bonuses and benefits that are consistent with the compensation philosophy of the Committee. A separate analysis using the same methodology is done for the Chief Executive Officer. (3) The Committee reviews the salary survey and, if appropriate, makes recommendations on increases in salary and any changes in bonuses or benefits. The Committee's goal is to ensure that the total compensation and benefits package is reasonable based upon the independent data provided by SullivanCotter. The Committee votes on any changes in compensation or benefits. This review, discussion and vote are documented in the minutes for the meeting. There are no executives present during the final discussion and approval of compensation. (4) The Board reviews the report prepared by the SullivanCotter as well as the recommendations of the Committee on Personnel and Compensation as to changes in compensation approved by the Committee. As requested, the Committee on Finance also provides its review of recommendations on changes in executive compensation and benefits. This review, discussion and vote are documented in the minutes. (5) The Board then reviews the recommendations provided by the Committee on Personnel and Compensation and votes on the changes as well. No additional compensation or benefits are paid to the executives until the changes have been approved by the Committee and the Board. The discussion and approval are documented in the minutes of the meeting. There are no executives present during the final discussion and approval of compensation. The General Counsel prepares a formal written opinion reviewing the compensation and benefits approval process, comparing that process to the Intermediate Sanctions Test of IRC Section 4958 and, if the facts warrant, provides comments regarding the compensation and benefits approval process as this relates to meeting the requirements for a rebuttable presumption of reasonableness as provided in the Intermediate Sanctions Test. (6) After the end of each year, the Committee and Board also reviews the achievements of the executive group as it relates to the long-term and short-term shared and individual goals developed by the executive and the Board. These achievements may also be reviewed with the Committee on Finance. The Board, at its discretion, may approve bonus payments based upon the achievement of the goals and the compensation survey. The discussion and vote of the Committee and Board is documented in the minutes for each such meeting. The bonuses are not paid until approval is made by the Board. (7) The Committee on Personnel and Compensation and Audit Committee also review the required Form 990 disclosures related to executive compensation and benefits as well as compensation practices and approval processes prior to the filing of the Form 990 return with the Internal Revenue Service. Part VI, Section B, Line 19 - Public Disclosure Methodist Occupational Health Centers Articles of Incorporation are available to the public through the Indiana Secretary of State' web-site. Methodist Occupational Health Centers' conflict of interest policy is described on Form 990, Schedule O. Methodist Occupational Health Centers is a consolidated subsidiary in the consolidated financial statements for IU Health. The consolidated financial statements for IU Health are available to the public through its bond filings. Part XI, Line 9: Other Changes in Net Assets or Fund Balances During 2018, Methodist Occupational Health Centers, Inc. recorded the following other changes in net assets or fund balances: I/C Equity Transfer (Settlement of Debt): $ (17,897) FORM 990 PART IX LINE 11G DESCRIPTION:SHARED SERVICES/PROF. 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