2014-02-18T15:56:17-08:00 2013-03-31 990 2012-04-01 237426300 LEGACY HEALTH LEGA 5034155600 1919 NW LOVEJOY STREET PORTLAND OR 97209 LINDA S HOFF 2014-02-18 2012 2015-11-30 17:44:51Z GEORGE J BROWN MD C/O 1919 NW LOVEJOY STREET PORTLAND OR 97209 197316401 false false X WWW.LEGACYHEALTH.ORG X 1970 OR Legacy Health (Legacy), formed in 1970, is a unique health care system founded on the tradition and values of community health care organizations, the healing ministries of the Lutheran and Episcopal Churches and community physicians. This system of health care providers is dedicated to caring, compassion and excellence. The individual strengths and traditions that each provider brings enable Legacy, as a system, to be of greater benefit to the communities Legacy serves in its common mission. Legacy is the largest Oregon-based, nonprofit health care system in the State of Oregon and is one of the largest employers in the Portland metropolitan area. Legacy provides an integrated network of health care services, including acute and critical care, inpatient and outpatient treatment, primary and specialty physician services, hospice, laboratory, research, education and a variety of specialty services. Facilities within the System include five hospitals, inpatient and home hospice programs, 16 14 11429 797 423245 588749 158706514 151999726 24755244 28531600 1726210 3435056 185611213 184555131 655058 761874 0 86541783 83464722 0 0 93444167 96416247 180641008 180642843 4970205 3912288 848376935 903236134 761894258 815889700 86482677 87346434 Legacy Health (Legacy), formed in 1970, is a unique health care system founded on the tradition and values of community health care organizations, the healing ministries of the Lutheran and Episcopal Churches and community physicians. This system of health care providers is dedicated to caring, compassion and excellence. The individual strengths and traditions that each provider brings enable Legacy, as a system, to be of greater benefit to the communities Legacy serves in its common mission. Legacy is the largest Oregon-based, nonprofit health care system in the State of Oregon and is one of the largest employers in the Portland metropolitan area. Legacy provides an integrated network of health care services, including acute and critical care, inpatient and outpatient treatment, primary and specialty physician services, hospice, laboratory, research, education and a variety of specialty services. Facilities within the System include five hospitals, inpatient and home hospice programs, false false 178989430 761874 176374234 Legacy provides administrative services for the System in the areas of general administration, finance, legal services, human resources, information management, patient billing, quality and patient safety, and marketing and also oversees and supports health education and community wellness programs throughout the System's service area. Legacy is the sole corporate member of six nonprofit corporations: Legacy Emanuel Hospital & Health Center (LEHHC), Legacy Good Samaritan Hospital and Medical Center (LGSHMC), Legacy Meridian Park Hospital (LMPH), Legacy Mount Hood Medical Center (LMHMC), Legacy Salmon Creek Hospital(LSCH) and Legacy Visiting Nurse Association (LVNA). While there is investment in a variety of community-based activities and programs as a part of its non-profit status, an overwhelming majority of Legacy community benefit comes in the form of providing uncompensated care. Legacy's policy of providing care regardless of the ability to pay makes it one of the region's largest providers of uncompensated care in the four-county metropolitan area. Legacy, collectively provided over $66 million, $119 million, $77 million, and $2 million in uncompensated care attributable to its financial assistance, Medicaid, Medicare, and other government programs, respectively, in fiscal year 2013. In addition, Legacy provided over $21 million in other community benefit activities during fiscal year 2013.In support of its mission, Legacy voluntarily provides medically necessary patient care services that are discounted or free of charge to persons who have insufficient resources and/or who are uninsured. The criteria for charity care is determined based on eligibility for insurance coverage, household income, qualified assets, catastrophic medical events, or other information supporting a patient's inability to pay for services provided. Specifically, Legacy provides an uninsured discount of 15% to patients who have resided within Legacy's primary service area for a period of six months, are uninsured for hospital care, and have a household income of less than $100,000 annually. Further discounts are available for patients, on a sliding scale, whose household income is less than 400% of the federal poverty level or roughly $94,200 for a family of four in Portland, Oregon. For patients whose household income is at or below 200% of the federal poverty level, a full subsidy is available. In addition to the household income criteria, the patients' qualified assets (e.g., 25% of household assets), and other catastrophic or economic circumstances are considered in determining eligibility for charity care.During 2013, Legacy provided charity care on 76,866 patient accounts, representing 7,611 inpatient accounts, and 69,255 outpatient accounts. In 2013, 6% of the patients receiving charity care received a full subsidy representing roughly 4% of the total charity provided. The top five services provided to patients qualifying for charity care were emergency/trauma, surgery, cardiovascular, pediatrics, and general acute care.In addition to charity care, Legacy provides services under various states' Medicaid programs for financially needy patients. The cost of providing services to Medicaid beneficiaries generally exceeds the reimbursement from these programs.Legacy provides services to Medicare beneficiaries and beneficiaries under other government programs (such as TRICARE), for which the cost of treating these patients exceeds the government payments received.The cost of services provided under these programs is determined based on the relationship of costs (excluding the provision for doubtful accounts and those costs associated with medical education, research, community health services, and other contributions) to billed charges.Legacy also employs financial counselors and social workers, who assist patients in obtaining coverage for their healthcare needs. This includes assistance with workers compensation, motor vehicle accident policies, COBRA, veterans' assistance, and public assistance. In 1998, the Legacy Board allocated $10 million to establish a Community Health Fund from operating revenue to address major community health issues. For more than a decade, $500,000 has been granted annually to community-based projects addressing racial and ethnic inequities and root causes. These dollars are in addition to Legacy's other charitable contributions. The Community Health Fund has provided 38 grants since 1998 totaling more than $6.2 million. Recognizing that education, employment and income inequities exist for communities of diversity, and that health professions are lacking in diversity, Legacy established the Youth Employment in Summer program. African American and Hispanic youth receive paid summer employment in departments where they worked with health professionals and earned college scholarships between $2,500 and $5,000 annually. Students can remain in the program as long as they stay in school and pursue healthcare careers. Some students have remained in this program for as long as seven years and graduated with degrees in a variety of healthcare fields. Legacy encourages and supports employee volunteerism. Legacy donates $100 to nonprofit health, human service or education organizations in honor of employees who volunteer on personal time 50 hours a year. Employees may receive paid time when volunteering in one or two week time periods in local nonprofit organizations through Legacy's community service leave program.Non-cash donations of resources include clinical and non-clinical services and items (e.g., screenings and support services, internships, information and referral services and health fairs). Legacy's warehouse is available to nonprofit organizations to obtain surplus equipment and furniture. In addition, conference room space is made available to local nonprofits for Board and community meetings. 178989430 true true false true false false false false false false true true false true true false false true false true true false false false false false false true false true true false false false false false false false false false false false false false false true true true false false false true 948 0 true 11429 true false false true CJ false false false false false 0 false false false false false false false false false false X 16 14 false false false false false true true true true false false true true true true true true true true true true OR X X LINDA S HOFF 5034155600 1919 NW LOVEJOY STREET PORTLAND OR 97209 P CAMPBELL GRONER III 40.00 0.00 X X 534857 0 130283 GEORGE J BROWN MD 40.00 0.00 X X 1450450 0 381385 LESLIE ROOT MD 4.00 1.00 X 0 21460 0 DIANE PINNEY 4.00 0.00 X 0 0 0 SHERYL MANNING 4.00 0.00 X 0 0 0 JOHN W WINTER JR 4.00 0.00 X 0 0 0 STEPHEN NEWBERRY MD 3.00 1.00 X 0 8000 0 CORLISS A MCKEEVER 3.00 0.00 X 499 0 0 DUANE C MCDOUGALL 3.00 0.00 X 0 0 0 RONALD S KING 4.00 0.00 X 0 0 0 RT REV MICHAEL J HANLEY 3.00 0.00 X 0 0 0 JEFFREY S GORDON 5.00 0.00 X X 0 0 0 JEFFREY D FULLMAN MD 3.00 0.00 X 0 0 0 ROBERT L CORNIE 4.00 0.00 X 0 0 0 COLLEEN A CAIN 7.00 0.00 X X 0 0 0 DAVID E EAGER 40.00 0.00 X X 661662 0 59796 CHRISTOPHER S THOMING MD 3.00 0.00 X 0 0 0 BISHOP DAVID BRAUER-RIEKE 3.00 0.00 X 0 0 0 LEWIS L LOW 40.00 40.00 X 244108 209275 63130 JOHN J KENAGY 40.00 0.00 X 289752 0 39269 EVERETT NEWCOMB III 40.00 0.00 X 691557 0 186437 JODI S JOYCE 40.00 0.00 X 206135 0 37577 RICO B CAYETANO 40.00 0.00 X 173766 0 7005 LARRY HILL 40.00 0.00 X 231866 0 62486 PATRICIA M GIANELLI 40.00 0.00 X 208008 0 49727 MAUREEN A BRADLEY 40.00 0.00 X 293638 0 39299 GLEN C LUTZ 40.00 0.00 X 142360 0 8017 WAYNE L CLARK 40.00 0.00 X 229931 0 38323 SONJA O STEVES 40.00 0.00 X 388659 0 95849 TRENT S GREEN 40.00 0.00 X 423222 0 75838 CAROL A BRADLEY 40.00 0.00 X 429479 0 81250 GEORGE A CIOFFI MD 40.00 0.00 X 355597 0 65241 GREGORY BROWN 40.00 0.00 X 175082 0 36502 MARYANN HOLBERT 40.00 0.00 X 184875 0 29296 AMY CHAUMETON 40.00 40.00 X 204850 90010 39564 JON HERSEN 40.00 0.00 X 173875 0 35528 PATRICK DOOLING III 40.00 0.00 X 174443 0 38179 PAMELA VUKOVICH 0.00 0.00 X 230511 0 86196 8099182 328745 1686177 193 true true false PHILIPS MEDICAL SYSTEMS PO BOX 100355 ATLANTA GA 30384 INFORMATION SYSTEMS 2121970 MICROSOFT LICENSING GP 1950 STEMMONS FWY 5010 DALLAS TX 75207 IMFORMATION SYSTEMS 2794913 EPIC SYSTEMS CORPORATION 1979 MILKY WAY VERONA WI 53593 CONSULTANTS 4335282 CERNER CORPORATION PO BOX 412702 KANSAS CITY MO 64141 INFORMATION SYSTEMS 2669148 CDW GOVERNMENT INC 230 N MILWAUKEE AVE VERNON HILLS IL 60061 INFORMATION SYSTEMS 2282587 119 588749 588749 PARTNERSHIP INCOME 2215059 2214262 797 MANAGEMENT FEES 176374234 176374234 INV INC ALLOC TO AFFIL -26740808 -26740808 CONVENIENCE OF MEMBERS 151241 151241 151999726 11072352 11072352 0 0 16034136 12599080 3435056 3435056 3435056 17591209 30229 162190 17591209 -131961 17459248 17591209 -131961 0 0 0 0 184555131 169438897 797 14526688 761874 761874 0 0 0 8091445 8091445 316707 316707 51542178 51391994 150184 6130401 6130401 11670359 11625304 45055 5713632 5713632 0 615422 615422 0 0 0 0 0 0 9127024 9079543 47481 0 0 597056 597056 871287 870883 404 0 0 3200232 3200232 0 26016234 26013564 2670 152904 152904 CONSULTING & AUDIT 2872457 2865962 6495 OTHER EXPENSES 6201482 5575457 626025 CONTRACT SERVICES 46762149 46303757 458392 0 180642843 178989430 1653413 0 0 91006738 105320058 0 1107282 707239 0 0 259971 129985 0 8251972 8606784 396874237 258993413 153100104 137880824 236973651 457707363 101142576 145431884 0 537747 436527 255996894 47015470 848376935 903236134 65975093 64620655 506214127 483812497 2989591 1755586 186715447 265700962 761894258 815889700 X 86482677 87346434 86482677 87346434 848376935 903236134 X 3912288 -3048531 X false true X true true true X X X false false false LEGACY VISITING NURSE ASSOCIATION 930848530 9 false true true 0 LEGACY SALMON CREEK HOSPITAL 331065485 3 false true true 0 LEGACY MTHOOD MEDICAL CENTER 930591528 3 false true true 0 LEGACY MERIDIAN PARK HOSPITAL 930618975 3 false true true 0 LEGACY GOOD SAMARITAN HOS & MED CTR 930386793 3 false true true 0 LEGACY EMANUEL HOSP & HEALTH CTR 930386823 3 false true true 0 6 Legacy provides administrative services supporting the hospitals, in the areas of general administration, finance, legal services, human resources, information management, patient billing, quality and patient safety, and marketing and also oversees and supports health education and community wellness programs throughout the Legacy's service area. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false X 149171 141683 149171 141683 180493672 1221468580 180642843 1221610263 1000000 1000000 250000 250000 false 2000000 2000000 2000000 2000000 8000000 12000000 263925 349418 288019 290854 1192216 500000 500000 500000 500000 2000000 3000000 5420552 5420552 174175969 132699648 41476321 823744 574758 248986 210502579 125719007 84783572 5951393 5951393 137880824 4703373 F 145431884 OTHER NONCURRENT LONG TERM INVESTMENT HELD FOR CAPITAL 784486 LEGACY REAL ESTATE ASSETS 600363 LAND & BUILDING HELD FOR DEVELOPMENT 12693107 I/C AFFILIATE - INVESTMENT POOL 16341744 DEFERRED FINANCING COSTS 1394217 CASH SURRENDER VALUE 93095 47015470 RESERVE FOR PROFESSIONAL LIABILITY COSTS 27773317 NONCURRENT WORKERS' COMP LIABILITY 104749 NONCURRENT PENSION LIABILITY 17931652 NONCURRENT BENEFITS LIABILITY 10304731 I/C AFFILIATE - INVESTMENT POOL 209586513 265700962 180182000 180182000 4373131 4373131 184555131 176270000 176270000 4372843 4372843 180642843 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FOUNDATION CONTRIBUTION $563711 FOUNDATION SALARY EXPENSE $2496451 COMMUNITY FUNDS $196628 OTHER RECLASS OF REV/EXP FOR TAX PURPOSE $1116053 ROUNDING $0 GAIN/LOSS OF SALE OF ASSETS $0 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S FOUNDATION CONTRIBUTION $563711 ROUNDING $0 FOUNDATION SALARY EXPENSE $2496451 COMMUNITY FUND $196628 OTHER RECLASS OF REV/EXP FOR TAX PURPOSE $984380 GAIN/LOSS OF SALE OF ASSETS $131961 CARIBBEAN 0 1 PROGRAM SERVICE INSURANCE 71004 1 1 71004 71004 false false true true true false Additional Supplemental Information Legacy Health System Insurance Company (LHSIC) provides excess healthcare and general liability insurance to Legacy and its affiliates. LHSIC was formed in 2004 under the laws of the Cayman Islands and obtained an Unrestricted Class "B" Insurer's license under the provisions of the Cayman Islands Insurance Law and is a wholly owned subsidiary of Legacy.LHSIC's financial information is included in the Legacy consolidated financial statements and is reported on form 5471, Information of US Persons With Respect to Certain Foreign Corporations. true TRILLIUM FAMILY SERVICES 3415 SE POWELL BLVD PORTLAND OR 97202 930386966 501(c)(3) 10000 0 HOME GROWN EVENT TRANSITION PROJECTS 475 NW GLISAN ST PORTLAND OR 97209 930591582 501(c)(3) 6000 0 SOUP FOR THE SOUL EVENT SPONSOR THE WALLACE MEDICAL CO PO BOX 6972 PORTLAND OR 97228 930853709 501(c)(3) 15000 0 GENERAL OPERATING DONATION THE URBAN LEAGUE OF PORTLAND 10 N RUSSELL ST PORTLAND OH 97227 930395590 501(c)(3) 6400 0 ANNUAL SUPPORT THE FDTN FOR MEDICAL EXCELLENCE ONE SW COLMBIA ST SUITE 860 PORTLAND OR 97258 930632522 501(c)(3) 18000 0 SCHOLARSHIPS, LECTURES SW COMMUNITY HEALTH CENTER 7754 SW CAPITOL HWY PORTLAND OR 97219 743050497 501(c)(3) 10000 0 HEALTHCARE ACCESS SELF ENHANCEMENT INC 3920 N KERBY AVE PORTLAND OR 97227 931086629 501(c)(3) 11000 0 SPONSOR ART & SOUL EVENT PROJECT ACCESS NOW PO BOX 10953 PORTLAND OR 97296 208928388 501(c)(3) 25000 0 HEALTHCARE ACCESS PORTLAND WORKFORCE ALLIANCE 546 NE 12TH AVENUE A202 PORTLAND OR 97232 272964874 501(c)(3) 7000 0 NW YOUTH CAREERS EXPO - GOLD SPONSO PCC FOUNDATION PO BOX 19000 PORTLAND OR 97280 930811291 501(c)(3) 5075 0 FUTURE CONNECT SCHOLARS PARTNERS IN DIVERSITY 200 SW MARKET ST SUITE 150 PORTLAND OR 97201 930819366 501(c)(3) 10154 0 PLATINUM LEVEL SPONSOR OREGON HEALTH AUTHORITY PO BOX 14260 PORTLAND OR 97293 936001752 501(c)(3) 9500 0 PORTLAND 2012 HROKE WALK EVENTS OREGON CENTER FOR NURS 5000 N WILLAMETTE BLVD PORTLAND OR 97203 743052430 501(c)(3) 13500 0 FUNDRAISER BREAKFAST OR ASSOCIATION OF MINORITY ENTREPRENEURS 4134 N VANCOUVER AVE PORTLAND OR 97217 943058546 501(c)(3) 11000 0 SPONSOR CONFERENCE, PROGRAM OR & SW WA SUSAN G KOMEN 1500 SW FIRST AVE 270 PORTLAND OR 97201 931068897 501(c)(3) 15000 0 RACE FOR THE CURE NW PARISH NURSE MINISTRIES 2801 N GANTENBEIN AVE 1072 PORTLAND OR 97227 943180955 501(c)(3) 7500 0 SUPPORT PROGRAM NORTHWEST MOTHERS MILK BANK 417 SW 117TH AVE 105 PORTLAND OH 97225 263458029 501(c)(3) 25000 0 ANNUAL SUPPORT NEW AVENUES FOR YOUTH 1220 SW COLUMBIA ST PORTLAND OR 97201 930910213 501(c)(3) 10400 0 NW YOUTH CAREG- OLD SPONSOEVENTD NATIVE AMERICAN YOUTH AND FAM 5135 NE COLUMBIA BLVD PORTLAND OR 97218 931141536 501(c)(3) 21335 0 COALITION OF COMMUNITIES 10TH ANNIV MARCH OF DIMES 1220 SW MORRISON ST 510 PORTLAND OR 97205 131846366 501(c)(3) 15700 0 2012 MARCH FOR BABIES SPONSOR FREE CLINIC OF SW WASHINGTON 4100 PLOMONDON ST VANCOUVER WA 98661 911707542 501(c)(3) 25000 0 SPONSOR CLINIC DONATE LIFE NORTHWEST 2525 SW 1ST AVE SUITE 175 PORTLAND OR 97201 930867552 501(c)(3) 8000 0 LIFE SAVER, COMM DON COSS- THE GMC GROUP 17579 DEEMAR WAY LAKE OSWEGO OR 97035 552460692 501(c)(3) 10000 0 CHARITABLE CONTRIBUTIONS COMMUNITY ACTION FOR WA COUNTY 1001 SW BASELINE STREET HILLSBORO OR 97123 930554941 501(c)(3) 11000 0 OPENING DOORS PROGRAM CHILDRENS CANCER ASSOCIATION 7524 SW MACADAM SUITE B PORTLAND OR 97219 931181662 501(c)(3) 6000 0 SPONSOR CELEBRATION OF COURAGE CENTRAL CITY CONCERN 232 NW SIXTH AVE PORTLAND OR 97209 930728816 501(c)(3) 15000 0 WORKING OUR WAY HOME - LUNCHEON AMERICAN HEART ASSOCIATION 1200 NW NAITO PARKWAY PORTLAND OR 97209 135613797 501(c)(3) 30000 0 PORTLAND 2012 HEART & STROKE WALK AMERICAN CANCER SOCIETY 330 SW CURRY STREET PORTLAND OR 97239 131788491 501(c)(3) 5510 0 MAKING STRIDES AGAINST BREAST CANCE 16 12 Grantmaker's Description of How Grants are Used Legacy provides grants to the community through the Community Health Fund which was established in 1999 by the Legacy Board of Directors. The Legacy Board oversees a $10 million Community Health Fund helping to address major community health issues. The majority of the grants are for three years. The Legacy Board reviews applications providing grants only to 501(c)(3) organizations. Follow up occurs annually regarding the use of the funds. In addition Legacy donates to charitable organizations to support health and human services, civic and community causes, and business development. Legacy's Community Affairs Department administers these grants, assuring the organizations meet the 501(c)(3) qualifications and the money is used for its intended purpose. X X true true X X X X X true true false true true true true false true true WAYNE L CLARK 201795 24986 3150 21974 16349 268254 TRENT S GREEN 325288 59154 38780 45194 30644 499060 40454 SONJA O STEVES 299746 52572 36341 71639 24210 484508 35749 RICO B CAYETANO 173766 7001 4 180771 PATRICK DOOLING III 164093 14343 -3993 11672 26507 212622 PATRICIA M GIANELLI 195971 17030 -4993 24495 25232 257735 PAMELA VUKOVICH 230511 73949 12247 316707 P CAMPBELL GRONER III 353473 68821 112563 89507 40776 665140 106177 MAUREEN A BRADLEY 235001 53468 5169 19568 19731 332937 MARYANN HOLBERT 165294 17507 2074 24099 5197 214171 LEWIS L LOW 185228 147953 37176 2000 21704 59322 36931 14722 11477 295761 220752 16213 LARRY HILL 204443 19288 8135 44570 17916 294352 JON HERSEN 170968 5875 -2968 11495 24033 209403 JOHN J KENAGY 274619 10000 5133 23607 15662 329021 JODI S JOYCE 145318 25938 34879 13119 24458 243712 9907 GREGORY BROWN 165625 12913 -3456 11439 25063 211584 GLEN C LUTZ 20074 122286 4283 3734 150377 GEORGE J BROWN MD 917307 255586 277557 333283 48102 1831835 250411 GEORGE A CIOFFI MD 45789 309808 60468 4773 420838 222257 EVERETT NEWCOMB III 554392 120963 16202 154048 32389 877994 DAVID E EAGER 540010 115900 5752 30212 29584 721458 CAROL A BRADLEY 323730 58211 47538 47366 33884 510729 39685 AMY CHAUMETON 175668 40734 12216 49863 16966 -587 23357 11303 4904 239510 94914 Sch J, Part III, Additional Information Part III, Additional Information Sch J, Part 1, Question 3 Regarding Compensation PracticesDirectors for Legacy are not compensated, but receive expense reimbursements related to their duties. Any expense reimbursements to board members are reviewed by the Director of Tax for determining 1099 tax reporting. During 2012, Corliss McKeever was reimbursed for Board Educational travel. A guest attended with Ms. McKeever. Any reimbursed expense related to spouse or guest travel is reported on part VII of the form 990. Compensation received by Dr. Newberry during 2012 related to his responsibilities as Past President of the Medical Staff at Legacy Meridian Park Hospital. Dr. Root received compensation relating to her duties as President of the Legacy Emanuel Medical Staff & compensation for medical services provided to Legacy Emanuel Hospital.Executive compensation for Legacy is designed to recruit, retain and motivate qualified senior management personnel. The comprehensive compensation plan is designed for positions that have a significant impact on the high-level strategic and policy direction of Legacy and its affiliates.Base pay and total compensation (including incentive compensation) for similar positions is established at a level comparable to market compensation for healthcare organizations. External consultants are regularly used to review published compensation surveys of comparable organizations and comparable benchmark positions in the market.The Compensation Committee of the Board of Directors, none of whom is a Legacy employee, reviews the compensation for executive positions. The Committee oversees the system's governance procedures with respect to intermediate sanctions legislation and the evaluation of reasonableness of compensation. The Committee reports to the Board in sufficient detail to enable the entire Board to take such actions as are required to obtain the rebuttable presumption of reasonableness. The Compensation Committee also reviews tax-reporting disclosures.Sch J, Part II, Column Breakdown Of W-2 Or Misc-1099:Column B(i) - Base compensation consists of regular base pay including employee elected deferrals for retirement plans (403(b) and 457(b) plans).Column B(ii) - The incentive compensation program for Legacy is based on predetermined criteria and reviewed and approved by the Board. Bonuses are paid to key employees for interim duties outside their primary responsibilities (e.g. Acting in Capacity).Column B(iii) - Other compensation consists of deferred compensation amounts paid to executives during the current year and were reported on prior form 990 returns. These amounts include arrangements that contain elements of a substantial risk of forfeiture conditioned on continued employment, vesting and/or a noncompete provision upon termination of employment. Distributions from 457(b) plans, reported to the employee on a 1099-R, are also included as other compensation. In addition, imputed income for insurance, cell phone and other benefits is included in other compensation as well as any severance related payments. Column C - Deferred compensation includes the value of defined benefit plans, contributions to defined contribution plans, amounts deferred under the 457(f) plan including earnings, earnings in the 457(b) plan, and the value of the pension restoration plan. Earnings on the 457(f) and 457(b) include gains and losses on the underlying investments. The defined contribution and benefit plans are available to all employees as they become qualified to participate. The pension restoration plan provides executive pension benefits in excess of IRS mandated limits on eligible compensation to key executives. The benefits are unfunded and subject to forfeiture. Executive pension benefits are intended to make the executive's retirement benefit, as a proportion of their final average salary, comparable to all other employees, and are treated as income when paid.The Legacy Health Board approved an Executive Long Term Incentive Plan effective April 1, 2011 for 3 years ending on March 31, 2014. The initial participants include the CEO, CFO and COO. The plan is discretionary and can be terminated at any time. The purpose of the Plan is to attract and retain highly qualified senior executives, to focus management performance and reward participants for contributing to the accomplishments of Legacys long-term objectives. The long-term strategic goals include improving the quality of care by preventing serious adverse events by ensuring a culture of safety for employee; growth and strategy by achieving meaningful use and optimal care outcomes; and financial management with improved bond rating and increased philanthropic support for programs. Targets for operating margins are required over the three year period and all goals are measured at March 31, 2014. Payout is after approval from the Legacy Health Compensation committee and the Legacy Health Board. Although the Plan is not funded and is subject to substantial risk of forfeiture, Part II, Schedule J, column C reporting is required as deferred compensation for FY2013. Included in the CEO and COOs deferred compensation amount for the Plan is $177,864, and $76,333 respectively. The CFO left Legacy in 2013 and is not eligible to receive any payout. Column D - Nontaxable benefits include company paid health and welfare and long term care and disability benefits under group plans.Column F - Current year compensation reported as deferred in prior years. Sch J, Part I, Line 8 Part I, Line 8: Amounts reported on 990 VII pursuant to initial contract exemption described in Regs Legacy enters into initial employment agreements with Executives that qualify under the initial contract exception. The Compensation Committee of the Board of Directors, none of whom is a Legacy employee, reviews the compensation for key executive positions. The Committee relies on comparable market data and all decisions are documented. Sch J, Part I, Line 6b Part I, Line 6b: Explanation of organization compensation contingent on net earnings from related or Legacy has an at-risk incentive compensation plan for management. The plan is based on meeting goals related to employee engagement, work processes, customer service, clinical quality, financial management, and certain key strategic tactics. In order to payout any at-risk incentive compensation, Legacy must exceed operating margin targets. Sch J, Part I, Line 5b Part I, Line 5b: Explanation of organization compensation based on revenues of related organization Physicians employed by Legacy affiliates are paid a bonus contingent upon their revenue generated during the year measured by industry standard relative value units (RVU). Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Some executives belong to business clubs. Any expenses relating to the personal use of the club are paid directly to the club by the executive. Only business related use is paid to the business club or reimbursed to the executive by Legacy. An allocation of personal use of dues is completed annually and added to the compensation of the executive.Legacy does periodically reimburse for some travel of companions. During 2012, some travel expenses for companions of Legacy Board Directors and executives were reimbursed. These transactions follow Legacys reimbursement policy requiring documentation and approval of the expenses, prior to reimbursement. These payments are taxable to the individuals and are reported on a W-2 for employees or a 1099 for Board Directors. D OR FACILITIES AUTHORITY 237426300 68608JNP2 2011-05-05 111470000 FINANCING REFUNDING REV BONDS false false false C OR FACILITIES AUTHORITY 237426300 68608JKC4 2010-01-13 123745000 FINANCING CURRENT REFUNDING REVENUE BONDS false false false B CLACKAMAS COUNTY OREGON 237426300 179027WC7 2009-05-21 163860000 FINANCING CAPITAL CONSTRUCTION, REMODELLING, AND ETC false false false A CLACKAMAS COUNTY OREGON 237426300 179027VJ3 2008-11-13 150000000 FINANCING CAPITAL CONSTRUCTION, REMODELLING, AND ETC false false false D 5495000 115691620 1071770 114619850 true false true true C 36710000 126570447 1633485 124936962 true false true true B 8040000 164131727 11910062 16284425 2221648 133715592 false false true true A 150000000 1672180 228625 148099195 false false true true D false false true true false false C false false true true false 0.00210 0.00210 false B false false true true false false A false false true true false false D false true false false false true C false true false false false true B false true false false false true A false true false true CALYON TRINITY 1.5000 true false true D true C true B true A true Part IX, line 20 Total interest expense relating to tax exempt bonds for Legacy & its affiliates was $18,280,065.Entity AmountLHS 3,200,232LEHHC 10,035,221 LGSMC 1,970,534LMPH 1,799,511LMHMC 1,274,567LSCH 0 Part 1, Line 5 & Part V question 2a The number of employees reported on the W-3 is for all Legacy Health Affiliates. Legacy Health is a common pay agent for all of the affiliates and reports all employees under its EIN. 990 Part X Legacy manages the investments for all affiliates through pooled funds which include professionally managed equity and fixed income securities in both separately managed portfolios and commingled investment accounts. Investment returns are prorated according to each affiliate's share of the pool. Legacy reports the gains or losses on the investment portfolio. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases TRANSFER TO FOUNDATION = $15832 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Rounding = -$7108 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases ADDITIONAL MINIMUM PENSION LIABILITY = -$3057255 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Legacy Health's audited and interim consolidated financial statements are publicly available on the Electronic Municipal Market Access(EMMA) (www.emma.msrb.org) and DAC Bond (www.dacbond.com) websites. When changes are made to the Legacy Articles or Bylaws, Legacy discloses and attaches copies to the IRS Form 990, which are publicly available by request or on various public websites such as Guidestar(www.guidestar.org). Other governing documents are not available to the public. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The following describes the compensation practices of Legacy and its affiliates.Executive compensation for Legacy is designed to recruit, retain and motivate qualified senior management personnel. The comprehensive compensation plan is designed for positions that have a significant impact on the high-level strategic and policy direction of Legacy and its affiliates.Base pay and total compensation (including incentive compensation) for similar positions is established at a level comparable to market compensation for healthcare organizations. External consultants are regularly used to review published compensation surveys of comparable organizations and comparable benchmark positions in the market. The Compensation Committee of the Board of Directors, none of whom is a Legacy employee, reviews the compensation for key executive positions. The Committee oversees the system's governance procedures with respect to the evaluation of reasonableness of compensation. The Committee reports to the Board in sufficient detail to enable the entire Board to take such actions as are required to obtain the rebuttable presumption of reasonableness. The Compensation Committee also reviews tax-reporting disclosures. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The following is a summary of Legacy's policy and procedures for conflict of interest disclosure, monitoring and resolution.All Legacy employees and non-employees in leadership positions (e.g., Board members, Foundation Trustees, Medical Directors) are required to disclose potential conflicts of interest as the conflict arises. All employees are required to disclose any conflict of interest per the Standard of Conduct policy. Certain groups have annual formal disclosure requirements, Executives and non-employees in leadership positions complete the Conflict Disclosure Statement from the Standards of Conduct policy annually. Officers, Directors, Trustees, Key and Highly Compensated employees are also required to complete a questionnaire covering business relationships, business transactions with interested parties, loans and grants. Conflict Disclosure Statements and questionnaires are returned to Legacy Corporate Compliance or Tax Departments for review of the disclosure. If a conflict is disclosed, or identified through any other means, Legacy Corporate Compliance ensures that management mitigates the risk (e.g., discontinues relationship with vendor, segregates responsibilities, recuses Board member from voting in area of conflict) and that the conflict and mitigation steps are reported to the appropriate level (e.g., Compliance Committee, Audit Committee of the Board). Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Legacy Board received a copy of the 990 return prior to filing. At the direction of the entire Board, the Board Compensation Committee reviewed the compensation disclosures and the Board Audit Committee reviewed the 990 return with Management prior to filing. Form 990, Part VI, Line 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The appointed persons by the Oregon Synod Council and the Convention of the Episcopal Diocese may not be removed from the Board without written consent of their respective organizations. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The Board of Directors includes the following members: (a) The Bishop of the Oregon Synod of the Evangelical Lutheran Church inAmerica (the "Oregon Synod") or the Bishop's designee, who shall serve ex officio;(b) The Bishop of the Episcopal Diocese of Oregon (the "Episcopal Diocese")or the Bishop's designee, who shall serve ex officio;(c) One (1) person appointed by election of the Oregon Synod Council;(d) One (1) person appointed by election of the Convention of the EpiscopalDiocese. 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