2025-10-27T12:59:26+00:00 2024-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-01-01 344428206 Blanchard Valley Health System BLAN 4194234500 1900 SOUTH MAIN STREET FINDLAY OH 45840 DAVID CYTLAK CFO 4194234500 2025-10-27 true Aaron Hershberger P00961884 2604604000 2023-11-09 2024 2025-03-06 01:10:19Z DAVID CYTLAK 1900 SOUTH MAIN STREET FINDLAY OH 45840 68545715 false X https://www.bvhealthsystem.org X 1951 OH WE PROVIDE MANAGEMENT OVERSIGHT AND GOVERNANCE OF ALL HEALTH SYSTEM ACTIVITIES. WE ALSO OPERATE FAMILY PRACTICES, SPECIALTY PRACTICES, AND EMS AMBULANCE SERVICES. 17 15 481 8 51664 5993 0 0 61427343 61486004 835528 1184124 3002000 2957000 65264871 65627128 0 0 0 107753169 108592678 0 0 26217132 30618030 133970301 139210708 -68705430 -73583580 113458151 148817151 112835000 148036000 623151 781151 OUR MISSION: OUR EXTRAORDINARY PEOPLE PROVIDE CARING FOR A LIFETIME THROUGH A BROAD CONTINUUM OF EXCEPTIONAL HEALTH-RELATED SERVICES IN NORTHWEST OHIO. false false 111106818 64005425 BLANCHARD VALLEY HEALTH SYSTEM'S PROGRAM SERVICE REVENUE IS GENERATED BY BLANCHARD VALLEY MEDICAL PRACTICES (BVMP) AND HANCO EMERGENCY MEDICAL SERVICES (HANCO), WHICH ARE WHOLLY OWNED, DISREGARDED ENTITIES. BVMP CONSISTS OF FAMILY PRACTICE PHYSICIAN OFFICES, NEUROSURGICAL PHYSICIAN OFFICES, SPECIALTY PHYSICIAN OFFICES, AND AN URGENT CARE CENTER. BVMP IS COMMITTED TO PROVIDING EASILY ACCESSIBLE HEALTH CARE SERVICES TO ALL MEMBERS OF THE SURROUNDING COMMUNITIES THROUGH ITS FAMILY PRACTICES AND URGENT CARE CENTER. SPECIALIZED SERVICES ARE ALSO AVAILABLE, INCLUDING NEUROSURGICAL SERVICES, CANCER CARE, CARDIAC CARE, AND DIAGNOSTIC SERVICES. HANCO PROVIDES PROFESSIONAL AND EXPEDIENT AMBULANCE SERVICES AND PRE-HOSPITAL EMERGENCY MEDICAL CARE. MEDSPA PROVIDES COSMETIC MEDICAL TREATMENT CENTERS. 111106818 true false false false false false false false false true true false false false true false 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 false true true true true false false true 0 0 481 true true true false false false false false false false false false true false X 17 15 false false false false false false false true true false false false true true true true true true true true true true X DAVID CYTLAK 4194297669 1900 SOUTH MAIN STREET FINDLAY OH 45840 FRANK COSIANO MD Trustee 0.5 1.0 X X 0 0 0 GINGER JONES CHAIRMAN 0.5 1.0 X X 0 0 0 JAMES DOWLING MD SECRETARY 0.5 1.0 X X 0 0 0 JEFF SCHRADER TREASURER 0.5 1.0 X X 0 0 0 Joseph Longo Vice Chair 0.5 1.0 X X 0 0 0 Myron Lewis Chief Executive Officer 4.0 36.0 X X 1106411 0 30737 ADELE WEBB PHD TRUSTEE 0.5 1.0 X 0 0 0 ANNETTE EDGINGTON TRUSTEE 0.5 1.0 X 0 0 0 BETH KROETZ TRUSTEE 0.5 1.0 X 0 0 0 DAN KENNARD TRUSTEE 0.5 1.0 X 0 0 0 DONALD MALARKY TUSTEE 0.5 1.0 X 0 0 0 DR Richard M Polder Physician 38.0 1.5 X 322041 0 25727 JOHN REINEKE TRUSTEE 0.5 1.5 X 0 0 0 Kirby Overton Trustee 0.5 1.0 X 0 0 0 MICHAEL BROUGH TRUSTEE 0.5 1.0 X 0 0 0 Thomas Lause Trustee 0.5 1.0 X 0 0 0 WILLIAM HOPKINS MD Trustee 0.5 1.0 X 0 0 0 Barbara J Pasztor VP CHIEF NURSING OFFICER 4.0 36.0 X 340151 0 25365 Dave M Cytlak Chief Financial Officer 4.0 36.0 X 585126 0 27651 Andrius Vytautas Giedraitis Physician 40.0 0 X 1343955 0 27269 Evan R McBeath Physician 40.0 0 X 956626 0 0 James R Bailey Physician 40.0 0 X 979773 0 8524 Syed H Tasleem Physician 40.0 0 X 815773 0 7137 Thomas F Kindl Physician 40.0 0 X 1463489 0 27751 Eric Proctor Chief People Officer 40.0 0 X 375579 0 21695 Renee Smith Chief Medical Officer 4.0 0 X 131828 0 6952 8420752 0 208808 31 false true false Northwest Ohio Medicine Physicians LLC 400 Galleria Parkway Suite 960 Atlanta GA 30339 Hospitalist 4485280 Technicore 1900 South Main Street Findlay OH 45840 Medical Equipment Services 2103450 Dell Marketing LP PO BOX 643561 PITTSBURGH PA 15264 IT Services 1508049 Trinity Rehabiliation Services LLC 72640 Fairpoint New Athens Road St Clairsville OH 45950 OT/PT Services 1423456 Blanchard Valley Pathology 1900 South Main Street Findlay OH 45840 Pathology Services 780000 44 0 PATIENT SERVICE 621110 59312000 59312000 MANAGEMENT ALLOCATIONS TO RELATED ENTITIES 900099 2174004 2174004 0 0 0 0 61486004 1628631 51664 1576967 112000 112000 0 112000 112000 2808659 2918587 -109928 0 -444507 -334579 -109928 0 EQUITY INVESTMENTS 621400 -9000 -9000 MISCELLANEOUS 900099 2854000 2854000 0 0 0 0 2845000 65627128 64005425 51664 1570039 3991784 1596714 2395070 86192445 68953956 17238489 2515950 2515950 9909593 7927674 1981919 5982906 4786326 1196580 1886240 943120 943120 4654480 4189032 465448 0 -29489 -26540 -2949 3839229 2687460 1151769 2949745 2212309 737436 1875394 1500315 375079 616954 308477 308477 35500 35500 3962904 3170323 792581 1050765 840612 210153 PROVISION FOR BAD DEBTS 2591308 2591308 MEDICAL & PROFESSIONAL FEES 583617 525255 58362 DUES & SUBSCRIPTIONS 1076189 807142 269047 MEDICAL SUPPLIES 5247519 5247519 277675 209654 68021 0 139210708 108470656 30740052 0 9477151 13070151 7920000 12714000 0 0 31000 31000 5532000 5841000 113545000 41067000 52140000 72478000 29232000 36438000 5906000 5921000 0 3220000 2324000 113458151 148817151 46287000 45922000 0 640000 66548000 101474000 112835000 148036000 635000 687000 -11849 94151 623151 781151 113458151 148817151 X -73583580 4379000 71961202 X false true true true true X X X 3 BLANCHARD VALLEY REGIONAL HEALTH CENTER 341369963 3 true 1446342 0 BLANCHARD VALLEY CONTINUING CARE SERVICES 346006904 9 true 352857 0 BLANCHARD VALLEY HEALTH FOUNDATION 341370522 7 true 6855 0 3 1806054 0 true false false false false false false false false false false false false false false true false 608903 51977 16054 644826 554817 60149 6063 608903 609350 -50657 3876 554817 612151 66890 69691 609350 574864 69885 32598 612151 0.0 0.608 0.392 false true true 9855180 9855180 33548315 12575254 20973061 2270431 1878403 392028 32110263 24384682 7725581 35760811 2228661 33532150 72478000 Federal Income Taxes ADVANCES FROM AFFILIATES 88400000 LEASE LIABILITY 949000 DEFERRED REVENUE 93000 OTHER LONG-TERM OBLIGATIONS 12032000 CURRENT MATURITIES OF LONG TERM DEBT LONG TERM DEBT 101474000 139376022 4379000 72043905 76422905 62953117 2674011 2674011 65627128 139218022 0 0 139218022 2591308 2591308 141809330 Schedule D, Part X, Line 2 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE UTILIZED FOR DONOR DESIGNATED PURPOSES, INCLUDING CHARITY CARE, CAPITAL PROJECTS AND PURCHASES, AND CONTINUING EDUCATION FOR STAFF AND PHYSICIANS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 TRANSFERS FROM AFFILIATES - 72034905 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST - 9000 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements INVESTMENT INCOME TIMING DIFFERENCE - 82703 BAD DEBT RECLASS - 2591308 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements BAD DEBT RECLASS - 2591308 X X X X X false true false false false false false false false Myron Lewis Chief Executive Officer 757739 0 200876 0 147796 0 13800 0 16937 0 1137148 0 0 0 DR Richard M Polder Physician 276945 0 15000 0 30096 0 12627 0 13100 0 347768 0 0 0 Renee Smith Chief Medical Officer 118133 0 0 0 13695 0 4822 0 2130 0 138780 0 0 0 Eric Proctor Chief People Officer 325052 0 48969 0 1558 0 12375 0 9320 0 397274 0 0 0 Dave M Cytlak Chief Financial Officer 469194 0 72182 0 43750 0 20700 0 6951 0 612777 0 0 0 Barbara J Pasztor VP CHIEF NURSING OFFICER 262875 0 44780 0 32496 0 17879 0 7486 0 365516 0 0 0 Thomas F Kindl Physician 568059 0 868671 0 26759 0 13800 0 13951 0 1491240 0 0 0 Andrius Vytautas Giedraitis Physician 413540 0 905240 0 25175 0 13800 0 13469 0 1371224 0 0 0 Evan R McBeath Physician 586840 0 156649 0 213137 0 0 0 0 0 956626 0 0 0 James R Bailey Physician 623406 0 353412 0 2955 0 0 0 8524 0 988297 0 0 0 Syed H Tasleem Physician 642936 0 172198 0 639 0 0 0 7137 0 822910 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN 2024, BLANCHARD VALLEY HEALTH SYSTEM CALCULATED SERP PAYMENTS TO BE CONTRIBUTED IN 2025. $124,943 WILL BE CONTRIBUTED ON BEHALF OF MYRON LEWIS TO A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN 2025. SERP CONTRIBUTIONS IN THE AMOUNT OF $114,858 WERE MADE FOR THE BENEFIT OF MYRON LEWIS IN 2025. THE SERP IS AN UNFUNDED, NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT CONSISTING OF TWO PLANS: AN ELIGIBLE PLAN SUBJECT TO INTERNAL REVENUE CODE SECTION 457(B) AND AN INELIGIBLE PLAN SUBJECT TO SECTION 457(F). THE 457(B) PLAN WAS ORIGINALLY IMPLEMENTED EFFECTIVE JANUARY 1, 2002. THE 457(F) PLAN WAS ORIGINALLY EFFECTIVE SEPTEMBER 1, 2000 AND WAS RESTATED ON JANUARY 1, 2002 FOR COORDINATION WITH THE 457(B) PLAN. IN 2010 AND 2011, THE 457(F) PLAN WAS FURTHER AMENDED AND RESTATED TO COMPLY WITH THE LATEST REGULATORY GUIDANCE AND PROVIDE FOR A NEW CONTRIBUTION MODEL AND VESTING SCHEDULE. ADDITIONAL EXECUTIVES WERE ALSO ADDED AND DEEMED ELIGIBLE FOR PLAN BENEFITS IN 2010, INCLUDING DAVID CYTLAK. IN 2024, BLANCHARD VALLEY HEALTH SYSTEM CACLULATED SERP PAYMENTS TO BE CONTRIBUTED IN 2025. $33,337 WILL BE CONTRIBUTED ON BEHALF OF DAVID CYTLAK TO THE SERP IN 2025. SERP CONTRIBUTIONS IN THE AMOUNT OF $31,599 WERE MADE FOR THE BENEFIT OF DAVID CYTLAK IN 2025. KEY FEATURES OF THE SERP, AS AMENDED AND RESTATED IN 2010/2011, INCLUDE THE FOLLOWING: * ELIGIBILITY IS LIMITED TO CERTAIN MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES OF BVHS (I.E., TOP HAT REFERENCE). FUTURE PARTICIPATION IS UPON NOMINATION BY THE CEO AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. **EMPLOYEE CONTRIBUTIONS TO THE SERP ACCOUNT ARE NOT ALLOWED. *EACH PARTICIPANT'S 457(B) ACCOUNT WILL BE CREDITED UP TO THE STATUTORY LIMIT ($20,500 IN 2022), WITH THE REMAINING AMOUNT BEING DEPOSITED INTO THE 457(F) ACCOUNT. *EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN ARE SUBJECT TO A CLASS YEAR VESTING SCHEDULE, WITH A WAITING PERIOD SET AT 0-5 YEARS, DEPENDING ON THE AGE OF THE PARTICIPANT AT THE TIME OF CONTRIBUTION. UPON VESTING, THE FULL VESTED BALANCE WILL BE DISTRIBUTED TO THE PARTICIPANT AND CONSIDERED TAXABLE INCOME. IN ADDITION TO THE VESTING SCHEDULE ABOVE, 100% AND IMMEDIATE VESTING OF THE BENEFIT ACCRUED UPON ATTAINMENT OF NORMAL RETIREMENT AGE, DEATH, DISABILITY, INVOLUNTARY TERMINATION WITHOUT CAUSE, PLAN TERMINATION, OR CHANGE OF CONTROL. *DISTRIBUTION OF THE VESTED PORTION OF THE 457(F) BENEFIT IS PAID AS A LUMP SUM AS SOON AS ADMINISTRATIVELY FEASIBLE. Form 990, Part VI, Line 1b Independent voting members MYRON LEWIS AND DR. RICHARD POLDER ARE BOARD MEMBERS AND ARE PAID EMPLOYEES OF A RELATED ORGANIZATION. DUE TO THEIR EMPLOYMENT, THEY ARE CONSIDERED NON-INDEPENDENT VOTING MEMBERS OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE ORGANIZATION'S COMPLIANCE AND AUDIT COMMITTEE. THIS COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES, MEMBERS OF THE COMMUNITY, AND MEMBERS OF UPPER MANAGEMENT. THE COMPLIANCE AND AUDIT COMMITTEE REPORTS TO THE BOARD OF TRUSTEES ANY AREAS OF CONCERN REGARDING THE FORM 990'S. ONCE THE FORM 990'S HAVE BEEN FINALIZED, REVIEWED AND APPROVED, THE MEMBERS OF BOARD OF TRUSTEES RECEIVE ELECTRONIC COMMUNICATION THAT THE FORM 990'S ARE COMPLETE AND AVAILABLE FOR REVIEW. ANY QUESTIONS ARISING FROM BOARD MEMBERS ARE ADDRESSED BY THE COMPLIANCE AND AUDIT COMMITTEE, UPPER MANAGEMENT, THE ACCOUNTING DEPARTMENT, AND/OR EXTERNAL ACCOUNTANTS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, THE ORGANIZATION ASKS ITS BOARD MEMBERS, CORPORATE OFFICERS, UPPER MANAGEMENT, AND KEY EMPLOYEES TO COMPLETE CONFLICT OF INTEREST SURVEYS. THESE SURVEYS ALSO INCLUDE RELATIONSHIP & ACTIVITY QUESTIONS THAT THESE INDIVIDUALS ARE ASKED TO COMPLETE FOR THE FORM 990 FILING YEAR. BOARD MEMBERS ARE REQUIRED TO BRING TO THE ATTENTION OF EXECUTIVE MANAGEMENT ANY CONFLICTS AS THEY ARISE. THESE CONFLICTS ARE DOCUMENTED IN THE BOARD MINUTES. BOARD MEMBERS THAT HAVE CONFLICTS ARE TO EXCUSE THEMSELVES FROM DISCUSSIONS AND/OR VOTING ON ISSUES WITH WHICH A CONFLICT EXISTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION REVIEWS EXECUTIVE COMPENSATION, BENEFITS, AND PREREQUISITES ON A PERIODIC BASIS TO ENSURE CONSISTENCY WITH COMPENSATION PHILOSOPHY AND MARKET PRACTICE. A SUBSET OF MEMBERS FROM THE BOARD OF DIRECTORS SERVES AS THE EXECUTIVE COMPENSATION COMMITTEE, AND THIS COMMITTEE MEETS TO APPROVE WAGE INCREASES AS WELL AS REVIEWS THE ORGANIZATION'S POSITION IN THE MARKET WHEN IT COMES TO EXECUTIVE COMPENSATION. IN ADDITION, THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY ENGAGES SULLIVAN COTTER AND ASSOCIATES, AN EXTERNAL COMPENSATION CONSULTING FIRM, TO ASSESS THE REASONABLENESS OF THE COMPENSATION PROGRAM USED FOR ITS EXECUTIVES. THE COMMITTEE ALSO PERIODICALLY PERFORMS A FULL BENEFIT ANALYSIS AND REVIEW WITH SULLIVAN COTTER AND ASSOCIATES AS PART OF THIS PROCESS. THE ORGANIZATION IS COMMITTED TO A DECISION-MAKING PROCESS FOR EXECUTIVE COMPENSATION THAT IS CONSISTENT WITH INTERNAL REVENUE CODE SECTION 4958 REQUIREMENTS FOR OBTAINING A REBUTTABLE PRESUMPTION OF REASONABLENESS. THE MEMBERS OF THE COMMITTEE APPROVING EXECUTIVE COMPENSATION DECISIONS ARE INDIVIDUALS WHO ARE DISINTERESTED (I.E., DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE ARRANGEMENTS). THE COMMITTEE REVIEWS OBJECTIVE DATA, INCLUDING SURVEY DATA PREPARED BY INDEPENDENT FIRMS, AS PART OF THE DECISION-MAKING PROCESS. THE MARKET DATA PROVIDED IN THE COMPENSATION REPORT FROM THE CONSULTING FIRM ASSISTS THE ORGANIZATION IN ESTABLISHING THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE EXECUTIVE COMPENSATION COMMITTEE'S WORK IS ALSO SHARED/DISCUSSED WITH THE BOARD. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE SAME PROCESS APPLIES FOR ALL OTHER EXECUTIVE STEERING COMMITTEE MEMBERS AS DETAILED FOR THE CEO. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, REQUIRED TAX FORMS (I.E., FORM 990), AS WELL AS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST THROUGH THE ADMINISTRATIVE AND FINANCE OFFICES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances INVESTMENT INCOME TIMING DIFFERENCE - -82703; TRANSFERS FROM AFFILIATES - 72034905; CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST - 9000; Total - 71961202; Blanchard Valley Medical Practices LLC 1900 South Main Street Findlay OH 45840 421659766 Physician Office OH BVHS Blanchard Valley Home Care Services LLC 1900 South Main Street Findlay OH 45840 421565629 Home Health OH BVCCS CRNA of Blanchard Valley LLC 1900 South Main Street Findlay OH 45840 061748552 Cert Nurse OH BVRHC Neurosurgical Associates of Northwest Ohio LLC 1900 South Main Street Findlay OH 45840 342052585 Physician Office OH BVMP Specialty Physicians of Blanchard Valley 1900 South Main Street Findlay OH 45840 262448601 Physician Office OH BVMP Blanchard Valley Regional Cancer Center 1900 South Main Street Findlay OH 45840 050623393 Physician Office OH BVMP HANCO Emergency Medical Services LLC 1900 South Main Street Findlay OH 45840 463299390 Ambulance Services OH BVHS Beyond MedSpa 1900 South Main Street Findlay OH 45840 814440286 Cosmetic Spa OH BVHS Birchaven Estates at Eastern Woods Ltd 1900 South Main Street Findlay OH 45840 201494204 Condominiums OH BVCCS Findlay Surgery Center Ltd 1900 South Main Street Findlay OH 45840 870620245 Surgery Center OH 87-0620245 Blanchard Valley Continuing Care Services 15100 Birchaven Lane Findlay OH 45840 346006904 Continuing Care OH 501(c)(3) 10 BVHS true Blanchard Valley Regional Health Center 1900 South Main Street Findlay OH 45840 341369963 Acute Care OH 501(c)(3) 3 BVHS true Blanchard Valley Health Foundation 1900 South Main Street Findlay OH 45840 341370522 Fundraising OH 501(c)(3) 7 BVHS true EC Edwards Memorial Trust FBO Findlay 1900 South Main Street Findlay OH 45840 346953719 Investment OH 501(c)(3) Type I BVHF true Northwest Ohio Medical Equipment 1900 South Main Street Findlay OH 45840 Medical Equipment OH BVCCS Related Blanchard Valley Pain Managament 1900 South Main Street Findlay OH 45840 Pain Management OH BVRHC Related Technicore Clinical Engineering 1900 South Main Street Findlay OH 45840 Bio-Med Support OH BVRHC Related CITAS Inc 1900 South Main Street Findlay OH 45840 311369708 Recruiting OH C Corporation 1 true false false false true false false false false false true false false true true false false false true true BLANCHARD VALLEY REGIONAL HEALTH CENTER D 64350000 FMV