2019-11-15T11:29:43-06:00 2018-12-31 WithumSmithBrown PC 200 Jefferson Park Suite 400 Whippany NJ 079811070 990 2018-01-01 030494366 DEBORAH CARDIOVASCULAR GROUP PC % R GRANT LEIDY DEBO 6097352970 200 TRENTON ROAD BROWNS MILLS NJ 08015 MICHAEL NEARY PRESIDENT 6097352970 2019-04-15 true Scott J Mariani P00642486 9738989494 65.124.179.218 22006220193195000126 2019-11-15 P 0E7AA6D09474FC827FC900BEE833A570B2ABBB6B 0859958D9CB48A77DC2713DE15BB89E023B6E9A5 2018 2020-04-17 16:48:07Z MICHAEL NEARY MD 200 TRENTON ROAD BROWNS MILLS NJ 08015 3601617 false X WWW.DEBORAHSPECIALISTS.COM X 2002 NJ THE ORGANIZATION PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES IN FURTHERANCE OF THE CHARITABLE PURPOSES OF DHLC; A RELATED IRC SECTION 501(C)(3) TAX-EXEMPT ORG. 7 0 31 0 0 0 0 0 3487247 3601617 0 0 0 0 3487247 3601617 0 0 0 0 2190171 3140633 0 0 0 1527593 1967950 3717764 5108583 -230517 -1506966 1764719 1477390 3318701 4538338 -1553982 -3060948 TO PROVIDE HIGH QUALITY MEDICAL CARE TO PATIENTS IN ITS COMMUNITIES, ALLOWING PATIENTS THE ABILITY TO GAIN BETTER ACCESS TO OFFICE-BASED CARE AND, CONSEQUENTLY, EXPERIENCE BETTER OUTCOMES. PLEASE REFER TO SCHEDULE O. false false 4597725 0 3601617 EXPENSES INCURRED IN SERVING AS THE PHYSICIAN SERVICES COMPONENT OF DEBORAH HEART AND LUNG CENTER AND ACTING IN FURTHERANCE OF THE CHARITABLE PURPOSES OF DEBORAH HEART AND LUNG CENTER; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION WHICH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. 4597725 true false false false false false false false false false true false false true 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 false true false false false true 17 0 true 31 true false false false false false false false false false false false false false false X 7 0 false false false false true true true true true false false true true true true true true true true false X R GRANT LEIDY 6098931200 200 TRENTON ROAD BROWNS MILLS NJ 08015 X MICHAEL NEARY MD PRESIDENT - TRUSTEE 55.0 0.0 X X 0 465735 25533 Susan D Bonfield ESQ SECRETARY - TRUSTEE 55.0 0.0 X X 0 380762 73706 R GRANT LEIDY TREASURER - TRUSTEE 55.0 0.0 X X 0 358127 65987 JOSEPH CHIRICHELLA TRUSTEE; EX-OFFICIO 55.0 0.0 X 0 619231 168706 VICTOR M HATALA TRUSTEE 55.0 0.0 X 0 189131 42890 Joseph R Manni TRUSTEE 55.0 0.0 X 0 371135 71706 Lynn B McGrath MD TRUSTEE 55.0 0.0 X 0 604598 47939 WILLIAM S HIRSCH DO TRUSTEE (TERMED 10/24/18) 55.0 0.0 X 0 573101 40344 SARA SIRNA MD CARDIOLOGIST 55.0 0.0 X 408034 0 1640 SYED I RAHMATULLAH MD CARDIOLOGIST 55.0 0.0 X 392637 0 38393 JENINE N VECCHIO MD ATTENDING MEDICAL DIRECTOR 55.0 0.0 X 333375 0 11893 ELIZABETH M HURT DO CARDIOLOGIST 55.0 0.0 X 317320 0 11953 SCOTT SIEGAL DO CARDIOLOGIST 55.0 0.0 X 117807 0 0 1569173 3561820 600690 6 false true false ULTRASOUND SOLUTIONS 331 WHITE HORSE PIKE ATCO NJ 08004 MEDICAL 274331 1 0 NET PATIENT SERVICE REVENUE 541900 2418205 2418205 OTHER HEALTHCARE RELATED REVENUE 541900 1183412 1183412 3601617 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3601617 3601617 X 0 0 0 0 0 0 2820942 2538848 282094 0 177667 159900 17767 142024 127822 14202 0 3049 2744 305 0 0 0 0 1048854 943969 104885 85033 76530 8503 55070 49563 5507 0 0 416021 374419 41602 12080 10872 1208 0 0 0 0 122239 110015 12224 102061 91855 10206 MEDICAL SUPPLIES 37129 33416 3713 DUES AND SUBSCRIPTIONS 14080 12672 1408 REPAIRS AND MAINTENANCE 5596 5036 560 OTHER EXPENSES 66738 60064 6674 5108583 4597725 510858 0 X 1022 1022 81211 98437 0 0 108784 150304 0 0 0 0 0 0 0 0 0 25828 1126324 170528 141816 955796 0 0 0 0 0 0 0 0 1431886 246003 1764719 1477390 189307 283972 0 0 0 0 0 0 0 0 0 0 42000 9000 0 0 3087394 4245366 3318701 4538338 X -1553982 -3060948 0 0 0 0 -1553982 -3060948 1764719 1477390 -1506966 X X false true X true false X X 1 DEBORAH HEART AND LUNG CENTER 231550955 3 true 0 0 1 true false false false false false false false false false false false false false false true false 1126324 170528 955796 955796 OTHER RECEIVABLES 246003 246003 0 DUE TO AFFILIATES 4000196 MALPRACTICE LIABILITY 245170 4245366 X SCHEDULE D, PART X THE ORGANIZATION IS PART OF DEBORAH HEART AND LUNG CENTER ("DHLC"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF DEBORAH HEART AND LUNG CENTER AND ITS SUBSIDIARIES FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE ORGANIZATION'S 2018 AUDITED CONSOLIDATED FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX PROVISIONS UNDER FIN 48(ASC 740): THE CENTER FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTIES IN INCOME TAX POSITIONS WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER DOES NOT BELIEVE ITS CONSOLIDATED FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. SHOULD ANY SUCH PENALTIES BE INCURRED, THE CENTER'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. X X X true true false false false false false true false MICHAEL NEARY MD PRESIDENT - TRUSTEE 0 461163 0 0 0 4572 0 10313 0 15220 0 491268 0 0 Susan D Bonfield ESQ SECRETARY - TRUSTEE 0 340604 0 35000 0 5158 0 35313 0 38393 0 454468 0 0 R GRANT LEIDY TREASURER - TRUSTEE 0 300055 0 35000 0 23072 0 35094 0 30893 0 424114 0 0 JOSEPH CHIRICHELLA TRUSTEE; EX-OFFICIO 0 563355 0 35000 0 20876 0 130313 0 38393 0 787937 0 0 VICTOR M HATALA TRUSTEE 0 174559 0 10000 0 4572 0 7253 0 35637 0 232021 0 0 Joseph R Manni TRUSTEE 0 332159 0 35000 0 3976 0 35313 0 36393 0 442841 0 0 Lynn B McGrath MD TRUSTEE 0 530026 0 70000 0 4572 0 10312 0 37627 0 652537 0 0 WILLIAM S HIRSCH DO TRUSTEE (TERMED 10/24/18) 0 467783 0 25000 0 80318 0 10313 0 30031 0 613445 0 0 SARA SIRNA MD CARDIOLOGIST 374705 0 13462 0 19867 0 0 0 1640 0 409674 0 0 0 SYED I RAHMATULLAH MD CARDIOLOGIST 391089 0 0 0 1548 0 0 0 38393 0 431030 0 0 0 JENINE N VECCHIO MD ATTENDING MEDICAL DIRECTOR 298015 0 35000 0 360 0 10253 0 1640 0 345268 0 0 0 ELIZABETH M HURT DO CARDIOLOGIST 317320 0 0 0 0 0 10313 0 1640 0 329273 0 0 0 SCHEDULE J, PART I; QUESTION 4A THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT DURING CALENDAR YEAR 2018 WHICH WAS INCLUDED IN HIS 2018 FORM W-2, BOX 5 AS TAXABLE MEDICARE WAGES: WILLIAM S. HIRSCH, $79,617. SCHEDULE J, PART I; QUESTION 4B THE DEFERRED COMPENSATION AMOUNT IN COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDES UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNTS OUTLINED HEREIN WERE NOT INCLUDED IN EACH INDIVIDUAL'S 2018 FORM W-2, AS TAXABLE MEDICARE WAGES: JOSEPH CHIRICHELLA, $120,000; SUSAN D. BONFIELD, ESQ., $25,000; R. GRANT LEIDY, $25,000 AND JOSEPH R. MANNI, $25,000. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2018 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2018 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. PART I, LINES 3 & 4 AND PART VI, SECTION A, QUESTIONS 1A & 1B DEBORAH CARDIOVASCULAR GROUP, P.C. IS AN AFFILIATE OF THE DEBORAH HEART AND LUNG CENTER ("DHLC"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. THIS ORGANIZATION IS A SUPPORTING ORGANIZATION OF DHLC, AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT HOSPITAL. ALTHOUGH THIS FEDERAL FORM 990 SHOWS NO INDEPENDENT BOARD OF DIRECTORS UNDER THE NEW INTERNAL REVENUE SERVICE DEFINITIONS; THIS ORGANIZATION ACTS IN A CHARITABLE TAX-EXEMPT MANNER FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CONTROLLED BY DHLC; WHICH IS GOVERNED BY A BOARD WHOSE MAJORITY IS COMPRISED OF INDEPENDENT VOTING MEMBERS. CORE FORM, PART III; STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS DEBORAH CARDIOVASCULAR GROUP, P.C., A NEW JERSEY PROFESSIONAL CORPORATION ("DCG"), OPERATES SPECIALTY CARE MEDICAL PRACTICES, AS MORE FULLY DESCRIBED HEREIN, IN SUPPORT OF DEBORAH HEART AND LUNG CENTER ("DHLC"), WHICH IS EXEMPT FROM INCOME TAXATION UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"). DCGS PRINCIPAL BUSINESS OFFICE IS LOCATED AT 200 TRENTON ROAD, BROWNS MILLS, NEW JERSEY 08015. DCG OPERATES CLINICAL OFFICES IN BURLINGTON TOWNSHIP, MT. LAUREL AND TABERNACLE (BURLINGTON COUNTY) AND TOMS RIVER, MANAHAWKIN, AND WHITING (OCEAN COUNTY), GALLOWAY (ATLANTIC COUNTY), ROWAN (CAMDEN COUNTY), PROVIDING A COMPLETE SPECTRUM OF CARDIAC, PULMONARY AND VASCULAR SERVICES AT THESE LOCATIONS. DCGS CURRENT COMPLEMENT OF PHYSICIANS INCLUDES FOUR VASCULAR SPECIALISTS, AND ONE ENDOCRINOLOGIST AT ITS BROWNS MILLS (BURLINGTON COUNTY) LOCATION AND PLANS TO GROW THAT PRACTICE IN THE EAST WINDSOR (MERCER COUNTY) AREA AS WELL. DCGS GOAL IS TO PROVIDE HIGH QUALITY MEDICAL CARE TO PATIENTS IN ITS COMMUNITIES, ALLOWING PATIENTS THE ABILITY TO GAIN BETTER ACCESS TO OFFICE-BASED CARE AND, CONSEQUENTLY, EXPERIENCE BETTER OUTCOMES. IN ADDITION, DCG SEEKS TO PROMOTE, SUPPORT, AND FURTHER THE CHARITABLE PURPOSES AND INTERESTS OF DHLC BY OFFERING HEALTH EDUCATION CLASSES AND ALLOWING FOR A COMPASSIONATE APPLICATION OF BILLING AND COLLECTION PROCESSES. CORE FORM, PART VI, SECTION A; QUESTION 6 & 7 DEBORAH HEART AND LUNG CENTER ("DHLC") IS THE SOLE MEMBER OF THIS ORGANIZATION WHICH EXISTS THROUGH A PHYSICIAN NOMINEE AGREEMENT DUE TO STATE OF NEW JERSEY CORPORATE PRACTICE OF MEDICINE PROHIBITIONS. DHLC HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWER AS DEFINED IN THE ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS") AND AFTER PRESENTATION AND REVIEW BY THE DEBORAH HEART AND LUNG CENTER'S AUDIT COMMITTEE. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS, THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP OF THE ORGANIZATION TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP FOR FINAL REVIEW. FOLLOWING THIS REVIEW, THE FINAL FORM 990 WAS PRESENTED TO THE MEMBERS OF THE DEBORAH HEART AND LUNG CENTER AUDIT COMMITTEE FOR REVIEW AND THEREAFTER PROVIDED TO EACH VOTING MEMBER OF THIS ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES AND EMPLOYED PHYSICIANS ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S DIRECTOR OF COMPLIANCE FOR REVIEW. THEREAFTER, THE DIRECTOR OF COMPLIANCE AND GENERAL COUNSEL REVIEW THE QUESTIONNAIRES AND MAINTAIN RECORDS OF COMPLETED QUESTIONNAIRES. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE OF THE DEBORAH HEART AND LUNG CENTER. CERTAIN OFFICERS AND EMPLOYEES OF DEBORAH HEART AND LUNG CENTER MAY BE OFFICERS OR DIRECTORS OF THIS ORGANIZATION. THE DEBORAH HEART AND LUNG CENTER BOARD OF TRUSTEES HAS A HUMAN RESOURCES COMMITTEE ("COMMITTEE"). THE COMMITTEE REVIEWS AND FOLLOWS INTERNAL REVENUE SERVICE GUIDELINES FOR REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF IRS CODE SECTION 4958 IN ITS EVALUATION AND DECISION-MAKING WITH RESPECT TO THE COMPENSATION PAID TO ITS SENIOR ADMINISTRATIVE STAFF, SPECIFICALLY ITS "PRESIDENT & CEO". THIS PROCESS OCCURS ANNUALLY. IN 2018 THIS REVIEW INCLUDED NOT ONLY THE AFOREMENTIONED INDIVIDUAL, BUT ALL EXECUTIVE VICE PRESIDENTS AND VICE PRESIDENTS. THIS PROCESS ENTAILS REVIEW OF NOT ONLY BASE COMPENSATION, BUT ALSO OTHER DIRECT, AND INDIRECT COMPENSATION PROVIDED (INCLUDING EMPLOYEE BENEFITS). THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE CENTER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF IRS CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING THOSE NOTED ABOVE. FACTORS THAT SUPPORT THE CENTER'S STANDING WITH RESPECT TO ITS REASONABLENESS INCLUDE, BUT ARE NOT LIMITED TO: 1. THE COMPENSATION AND BENEFIT ARRANGEMENTS ARE APPROVED IN ADVANCE BY THE COMMITTEE, NONE OF WHOM HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE COMMITTEE RELIES UPON APPROPRIATE COMPARABLE EXTERNAL AND INTERNAL COMPENSATION DATA PRIOR TO MAKING ITS DETERMINATION. THIS DATA IS UPDATED EACH YEAR BY UTILIZING GENERALLY PUBLISHED SURVEYS, DATA PROVIDED BY HEALTH CARE ASSOCIATIONS, AND INFORMATION GLEANED FROM NEWSPAPER ARTICLES AND OTHER SOURCES AND REFLECTS COMPARABLE FACTORS, INCLUDING BUT NOT LIMITED TO GEOGRAPHY, BED SIZE, COMPLEXITY, REVENUE, ETC. 3. THE COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATIONS IN TIMELY, FORMAL MEETING MINUTES. THE COMPENSATION AND BENEFITS OF THE OTHER INDIVIDUALS CONTAINED IN THIS FORM 990, SCHEDULE J, ARE REVIEWED ANNUALLY BY THE PRESIDENT & CEO WITH ASSISTANCE FROM THE CENTER'S HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR, AND ARE BASED UPON VARIOUS OBJECTIVE AND SUBJECTIVE PERFORMANCE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE CENTER. THE CENTER'S FINANCIAL STATUS AS WELL AS ITS NEED TO ATTRACT AND RETAIN COMPETENT LEADERSHIP IS ALSO REVIEWED AND CONSIDERED IN THIS PROCESS. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, ACTUAL PERFORMANCE AND OTHER RELEVANT PERFORMANCE FEEDBACK. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS PART OF DEBORAH HEART AND LUNG CENTER; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM INCLUDES BOTH FOR-PROFIT AND NOT FOR-PROFIT ORGANIZATIONS. CERTAIN BOARD OF TRUSTEE MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY AND PAID OFFICERS, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE SYSTEM; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART X; LINES 27-29 In August 2016, the FASB issued ASU 2016-14 for-profit Entities (Topic 958) Presentation of Financial Statements of Not-for-profit Entities". ASU 2016-14, which was effective for fiscal years beginning after December 15, 2017 required a change to two areas of not-for-profit accounting and significant new financial statement presentation and disclosure requirements. Under ASU 2016-14, underwater endowment funds are accounted for within net assets with donor restrictions and not within net assets without donor restrictions as was the practice. In addition, the ASU eliminated the accounting policy election to release donor-imposed restrictions over the useful life of donated property and equipment when the donor does not explicitly specify the period of time the property must be used. Instead, entities are required to relieve the donors restrictions at the time the asset is placed in service. The ASU also changed the presentation and disclosure requirements of not-for-profit entities in the following areas: expense disclosures, display of net asset classes, cash flow presentation, quantitative and qualitative liquidity disclosures and presentation of investment returns. The Center adopted ASU 2016-14 during the year ended December 31, 2018. CORE FORM, PART XII; QUESTION 2 THIS ORGANIZATION IS PART OF DEBORAH HEART AND LUNG CENTER; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF DEBORAH HEART AND LUNG CENTER AND ITS SUBSIDIARIES FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY, AND ISSUED A CERTIFIED AUDITED CONSOLIDATED FINANCIAL STATEMENT. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. DEBORAH HEART AND LUNG CENTER'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES TOTAL FEES:1048854 DEBORAH HOSPITAL FOUNDATION 212 TRENTON ROAD BROWNS MILLS NJ 08015 222049500 SUPPORT NJ 501(C)(3) 509(A)(1) NA false DEBORAH HEART AND LUNG CENTER 200 TRENTON ROAD BROWNS MILLS NJ 08015 231550955 HLTHCARE SVCS NJ 501(C)(3) HOSPITAL NA false ADVANCED MEDICAL MANAGEMENT SERVICES 200 TRENTON ROAD BROWNS MILLS NJ 08015 204912042 MGMT SVCS. NJ NA C CORP. false false false false false true false false false false false false false true false true true true false false DEBORAH HEART AND LUNG CENTER E 1038341 COST SCHEDULE R, PART V DEBORAH HEART AND LUNG CENTER ROUTINELY PAYS EXPENSES FOR ITS AFFILIATES IN THE ORDINARY COURSE OF BUSINESS, INCLUDING THIS ORGANIZATION. THESE RELATED PARTY TRANSACTIONS ARE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND ITS AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY HEALTHCARE AND WELLNESS SERVICES TO THE COMMUNITIES IN WHICH THEY ARE SITUATED.