2018-11-15T18:29:35-06:00 2017-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIR STE 4000 INDIANAPOLIS IN 46204 990 2017-01-01 351925641 INDIANA UNIVERSITY HEALTH BALL MEMORIAL PHYSICIANS INC % CRAIG J JONES INDI 3179634842 950 N MERIDIAN STREET SUITE 300 INDIANAPOLIS IN 46204 JONATHAN W VANATOR CFO 3179634842 2018-11-13 JENNIFER D RHODERICK P00395735 3176817000 162.1.129.9 35198520183195000026 2018-11-15 P B5629F424D143381A8D4CEB53CEB5536823EBB68 B5629F424D143381A8D4CEB53CEB5536823EBB68 2017 2019-02-21 02:37:17Z JEFFREY C BIRD MD 950 N MERIDIAN ST STE 300 INDIANAPOLIS IN 46204 63388369 false X SEE SCHEDULE O X 1994 IN Improve the health of our patients and the community through innovation and excellence in care, education, research and service. 9 2 648 0 512216 -176969 0 0 47721654 63337087 0 0 1732380 51282 49454034 63388369 0 0 0 0 58366891 77037074 0 0 0 21764046 26234167 80130937 103271241 -30676903 -39882872 10509729 11715506 9217367 11761652 1292362 -46146 IMPROVE THE HEALTH OF OUR PATIENTS AND COMMUNITY THROUGH INNOVATION AND EXCELLENCE IN CARE, EDUCATION, RESEARCH AND SERVICE. false false 86449607 0 60076164 Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") is composed of primary care and specialty physicians committed to providing high quality patient-centered care, placing the highest priority on the needs of the patient and their families, without regard to the patients ability to pay. IU Health Ball Memorial Physicians has multiple convenient locations throughout East Central Indiana, many of which include an on-site pharmacy, imaging, and physical therapy services. 3935724 0 2735041 IU Health Ball Memorial Physicians provides services to related tax-exempt organizations. 756744 0 525882 Our network of pharmacies offers the convenience of one-stop shopping. We provide expert care and help patients make the best use of their medications. 91142075 true false false false false false false false false true 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 30 0 true 648 true true true false false false false false false false false false X 9 2 true 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 ST STE 300 INDIANAPOLIS IN 46204 X JEFFREY C BIRD MD CHAIRMAN/PRESIDENT 10.0 45.0 X X 0 477917 79219 CHARLES R ROUTH MD DIRECTOR/EXEC. MED. DIRECTOR 55.0 5.0 X 284631 0 29597 RYAN M JOHNSTON MD DIRECTOR/MEDICAL DIRECTOR 55.0 0.0 X 254464 0 39930 STEVEN J LANSING MD DIRECTOR/ANESTHESIOLOGIST 55.0 0.0 X 378635 0 34221 DANIEL C LOPICCOLO MD DIRECTOR/PHYSICIAN 55.0 0.0 X 335799 0 40407 PAUL B STEWART MD DIRECTOR/PHYSICIAN 55.0 0.0 X 640367 0 39708 DAVID C GOBBLE DIRECTOR (PARTIAL YEAR) 5.0 0.0 X 0 0 0 MICHAEL E HALEY DIRECTOR (PARTIAL YEAR) 5.0 55.0 X 0 670559 39309 DAVID W HEETER DIRECTOR 5.0 0.0 X 0 0 0 MICHAEL J FISHER DIRECTOR 5.0 0.0 X 0 0 0 LORI A LUTHER DIRECTOR / CFO (PARTIAL YEAR) 10.0 45.0 X X 0 342284 31290 MICHELLE R ALTOBELLA SECRETARY 10.0 45.0 X 0 216834 36595 BETTIE A CALDWELL TREASURER 10.0 45.0 X 0 110333 15201 JONATHAN VANATOR CFO (ECR) 10.0 55.0 X 0 281370 32572 SAI K DEVARAPALLI MD PHYSICIAN 55.0 0.0 X 996965 0 11076 BINOY J OUSEPH MD PHYSICIAN 55.0 0.0 X 935771 0 11952 NAEEM RAZA MD PHYSICIAN 55.0 0.0 X 910954 0 39870 ADITYA R BODDU MD PHYSICIAN 55.0 0.0 X 840849 0 14397 MICHAEL J MORAN MD PHYSICIAN 55.0 0.0 X 676488 0 32697 JUDITH L COLEMAN CFO (PARTIAL YEAR) 0.0 55.0 X 0 262123 30628 6254923 2361420 558669 165 true true false STAFF CARE INC 8840 CYPRESS WALTERS BLVD 300 COPPELL TX 75019 STAFFING 1143065 LOCUM LEADERS OF MISSOURI LLC PO BOX 915241 DALLAS TX 75391 STAFFING 1238390 MEDICAL CONSULTANTS PC 800 S TILLOTSON MUNCIE IN 47303 MEDICAL 234663 WEATHERBY LOCUMS 200 1020 SOUTHHILL DR CARY NC 27513 MEDICAL 508802 ALPHA MUNCIE MEDICAL LLC 380 SOUTHPOINTE BLVD PL 11 STE 325 CANONSBURG PA 15317 MEDICAL 259374 8 0 NET PATIENT SERVICE REVENUE 621110 52494903 52494903 SHARED SERVICES 541900 2735041 2735041 PHARMACY 446110 525882 18364 507518 ELECTRONIC HEALTH RECORDS INCENTIVE 900099 109472 109472 ALL OTHER PROGRAM SERVICE REVENUE 900099 7471789 7471789 63337087 0 0 0 12700 4698 12700 4698 17398 4698 12700 0 0 0 0 0 0 0 0 0 0 OTHER REVENUE 900099 33884 33884 33884 63388369 62829569 512216 46584 0 0 0 0 2077759 1984767 92992 0 0 0 65405326 62478065 2927261 2238583 2138394 100189 4427269 4229123 198146 2888137 2758876 129261 0 258750 258750 0 0 0 0 11472019 3649479 7822540 3677 774 2903 382847 255140 127707 79101 49666 29435 0 2966629 2789607 177022 20572 18987 1585 0 420 420 8038 8038 0 384603 183546 201057 1715111 1540581 174530 BAD DEBT 2611167 2611167 DRUGS AND MEDICAL SUPPLIES 5760954 5760954 INSTITUTIONAL DUES/LICENSES 850 850 RECRUITMENT 118673 26031 92642 450756 399280 51476 103271241 91142075 12129166 0 5935 5935 0 0 0 0 6983503 7477370 0 0 0 0 664985 781001 70896 77480 822484 911068 3504316 1309256 1645247 2195060 0 0 0 0 0 0 130899 81812 185780 185780 10509729 11715506 8362539 10209807 0 0 0 0 0 0 0 0 0 0 0 0 0 0 854828 1551845 9217367 11761652 X 1106582 -231926 185780 185780 0 0 1292362 -46146 10509729 11715506 X -39882872 38544364 X false true X true false X 0 0 0 0 0 0 36215223 37239160 41266310 47258241 62829569 224808503 2879256 2596233 1034735 1722831 33884 8266939 0 0 39094479 39835393 42301045 48981072 62863453 233075442 0 766511 1501266 5883743 6778959 2106279 17036758 766511 1501266 5883743 6778959 2106279 17036758 216038684 8834 38420 10927 7200 12700 78081 0 8834 38420 10927 7200 12700 78081 0 0 39103313 39873813 42311972 48988272 62876153 233153523 0.92659 0.92155 0.00034 0.00036 X 185780 0 0 185780 185780 0 0 185780 185780 0 0 185780 185780 0 0 185780 185780 0 0 185780 0.00000 0.00000 1.00000 false true true 919196 263614 655582 303916 0 303916 1113137 1008591 104546 1168067 37051 1131016 2195060 0 INTERCOMPANY PAYABLES (NET) 1551845 1551845 X Schedule D, Part V, Line 4 - Intended Uses of Org.'s Endowment Funds Temporarily restricted net assets are generally restricted for indigent and other patient care services, medical education and research programs, and medical supplies and equipment. Schedule D, Part X, Line 2 - FIN 48 (ASC 740) Footnote IU Health Ball Memorial Physicians is a subsidiary in Indiana University Health, Inc.'s ("IU Health") Consolidated Audited Financial Statements. The Internal Revenue Service (IRS) has determined that IU Health and certain of its affiliated entities are tax-exempt organizations as defined in Section 501(c)(3) of the Internal Revenue Code (IRC). IU Health and its tax-exempt affiliates are, however, subject to federal and state income taxes on unrelated business income under the provision of IRC Section 511. Deferred income taxes, which as of December 31, 2017 and 2016, 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 amount used for income tax purposes. As of December 31, 2017 and 2016, the Indiana University Health System had gross deferred tax assets of $93,794,000 and $116,490,000, respectively, primarily relating to net operating loss carryovers. Management determined that a full valuation allowance at both December 31, 2017 and 2016 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 valuation allowance for the current year is $22,696,000. At December 31, 2017, the Indiana University Health System has available net operating loss carryforwards of $377,123,000. These net operating losses will expire between 2018 and 2037. Certain subsidiaries of IU 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 JEFFREY C BIRD MD CHAIRMAN/PRESIDENT 0 396317 0 2930 0 78670 0 55974 0 23245 0 557136 0 0 CHARLES R ROUTH MD DIRECTOR/EXEC. MED. DIRECTOR 217793 0 45416 0 21422 0 10409 0 19188 0 314228 0 0 0 RYAN M JOHNSTON MD DIRECTOR/MEDICAL DIRECTOR 253046 0 608 0 810 0 10607 0 29323 0 294394 0 0 0 STEVEN J LANSING MD DIRECTOR/ANESTHESIOLOGIST 200238 0 159210 0 19187 0 10638 0 23583 0 412856 0 0 0 DANIEL C LOPICCOLO MD DIRECTOR/PHYSICIAN 317134 0 16343 0 2322 0 10800 0 29607 0 376206 0 0 0 PAUL B STEWART MD DIRECTOR/PHYSICIAN 540411 0 82204 0 17752 0 10800 0 28908 0 680075 0 0 0 MICHAEL E HALEY DIRECTOR (PARTIAL YEAR) 0 527356 0 21749 0 121454 0 10800 0 28509 0 709868 0 0 MICHELLE R ALTOBELLA SECRETARY 0 198122 0 18043 0 669 0 9032 0 27563 0 253429 0 0 JUDITH L COLEMAN CFO (PARTIAL YEAR) 0 235188 0 24673 0 2262 0 10822 0 19806 0 292751 0 0 LORI A LUTHER DIRECTOR / CFO (PARTIAL YEAR) 0 300890 0 31372 0 10022 0 10800 0 20490 0 373574 0 0 JONATHAN VANATOR CFO (ECR) 0 259301 0 21529 0 540 0 10800 0 21772 0 313942 0 0 SAI K DEVARAPALLI MD PHYSICIAN 584934 0 388383 0 23648 0 10800 0 276 0 1008041 0 0 0 BINOY J OUSEPH MD PHYSICIAN 507069 0 409563 0 19139 0 10800 0 1152 0 947723 0 0 0 NAEEM RAZA MD PHYSICIAN 452134 0 440077 0 18743 0 10800 0 29070 0 950824 0 0 0 ADITYA R BODDU MD PHYSICIAN 535495 0 282601 0 22753 0 10800 0 3597 0 855246 0 0 0 MICHAEL J MORAN MD PHYSICIAN 520076 0 132049 0 24363 0 12789 0 19908 0 709185 0 0 0 Schedule J, Part I, Line 3 - Comp. of the Org.'s CEO/Executive Director IU Health Ball Memorial Physicians President is an employee of IU Health Ball Memorial Hospital. IU Health Ball Memorial Hospital has a process in place to determine the compensation of IU Health Ball Memorial Physicians President. This process includes the use of a written employment agreement, the terms of which are determined based upon a compensation survey/study conducted by an independent compensation consultant with review and approval by IU Health Ball Memorial Hospitals Compensation Committee and Board of Directors. Schedule J, Part I, Line 4b - Supplemental Nonqualified Retirement Plan Michael E. Haley and Jeffrey C. Bird 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 services 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. Jeffrey C. Bird, M.D. has an amount included in column c, deferred compensation, representing the current year unvested contributions made under the supplemental executive retirement plan. This amount was not paid to the executive during the year. The following executives have an amount included in column B (iii), other reportable compensation, representing the current year vested amounts received under the supplemental executive retirement plan: - Michael E. Haley ($96,662) 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, Line 2 - Family or Business Relationships Jeffrey C. Bird, M.D., Michael E. Haley and Daniel C. Lopiccolo, M.D. served on the board of managers of Ball Outpatient Surgery Center, LLC. No additional compensation was provided to these individuals for their service. Charles R. Routh, M.D. and Michael E. Haley served on the board of managers of East Central Radiology, LLC. No additional compensation was provided to these individuals for their service. Part VI, Section A, Lines 6, 7a and 7b - Members or Stockholders Line 6: IU Health Ball Memorial Physicians has one class of membership and the sole member is IU Health Ball Memorial Hospital. Line 7a: IU Health Ball Memorial Hospital elects directors annually to serve three-year terms on the board of IU Health Ball Memorial Physicians. Line 7b: The Corporate Member, IU Health Ball Memorial Hospital, reserves the power to alter, amend, repeal, and supplement the governing documents, elect or remove, with or without cause, members of the Board of Directors; appoint or remove, with or without cause, the President; approve or remove, with or without cause, all persons elected or appointed as officers; approve the annual operating and capital budgets; and establish the conditions under which corporate member approval shall be required for the sale, assignment, transfer, mortgage, pledge, or other disposal of any asset. Part VI, Section A, Line 11b - Review of Form 990 The CFO reviewed and approved the Form 990 before it was filed. Part VI, Section B, Lines 12, 13, 14, and 16b - Polices IU Health Ball Memorial Physicians is part of the IU Health system. As the sole member and controlling parent of IU Health Ball Memorial Hospital, the sole member and controlling parent of IU Health Ball Memorial Physicians, IU Health and its Board of Directors have mandated that certain policies be followed to ensure greater standardization throughout the system. Thus, IU Health Ball Memorial Physicians Board of Directors was not required to separately adopt a conflict of interest, whistleblower, document retention and destruction and joint venture policies because IU Healths 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 IU Health Ball Memorial Physicians follows IU Healths Conflict of Interest Policy. IU Healths 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 Representatives 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 supervisors 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 C, Line 19 - Public Disclosure IU Health Ball Memorial Physicians Articles of Incorporation are available for public inspection through the Indiana Secretary of State's web-site. IU Health Ball Memorial Physicians conflict of interest procedures are disclosed on the Form 990, Schedule O. IU Health Ball Memorial Physicians is a consolidated subsidiary in the consolidated financial statements for IU Health, Inc. 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 2017, IU Health Ball Memorial Hospital, made an equity transfer to IU Health Ball Memorial Physicians, a subsidiary of IU Health Ball Memorial Hospital, in the amount of $38,377,864. Throughout the existence of IU Health Ball Memorial Physicians, IU Health Ball Memorial Hospital has provided funds to support IU Health Ball Memorial Physicians exempt purpose. Although there was never any intent for IU Health Ball Memorial Physicians to repay IU Health Ball Memorial Hospital, these amounts were recorded as intercompany balances rather than equity transfers. During 2017, IU Health Ball Memorial Hospital and IU Health Ball Memorial Physicians made adjustments to their books and records to reflect these intercompany balances as equity transfers for both book and tax purposes. During 2017, IU Health Ball Memorial Physicians received an equity distribution from its partnership interest in Ball Outpatient Surgery Center LLC in the amount of $166,500, as an equity transfer for both book and tax purposes. Total net asset transfer: $38,544,364 Page 1, Line J Web Site: https://iuhealth.org/find-locations/iu-health-ball-memorial-physicians-bla ckford-iu-health-blackford-hospital-400-pilgrim-blvd https://iuhealth.org/find-locations/iu-health-ball-memorial-physicians-gen eral-amp-vascular-surgery-iu-health-ball-memorial-hospital-outpatient-cent er-2401-w-university-ave https://iuhealth.org/find-locations/iu-health-ball-memorial-physicians-mun cie-internal-medicine-iu-health-ball-memorial-physicians-2701-w-north-st https://iuhealth.org/find-locations/iu-health-ball-memorial-physicians-fam ily-medicine-residency-center-e-f-ball-medical-education-building-221-celi a-ave FORM 990 PART IX LINE 11G DESCRIPTION:SHARED SERVICES/PROF. 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