2014-04-11T12:00:28-05:00 2013-05-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2012-06-01 470376552 BRYAN MEDICAL CENTER BRYA 4024813190 1600 SOUTH 48TH STREET LINCOLN NE 685061299 RUSSELL GRONEWOLD 2014-04-10 true John Woodhull P01305268 3128997000 2012 2016-03-07 17:11:31Z RUSSELL GRONEWOLD 1600 SOUTH 48TH STREET LINCOLN NE 685061299 502456308 false X WWW.BRYANHEALTH.COM X 1926 NE TO PROVIDE EXCELLENT CARE AND PROMOTE HEALTH WITH A FOCUS ON QUALITY, COLLABORATION AND COMPASSION. 19 14 3796 772 2065189 0 703882 670776 471281397 468673568 -16535 13478373 9731585 8670793 481700329 491493510 196070 199907 0 0 202762685 200064209 0 0 4334 231385723 232766478 434344478 433030594 47355851 58462916 753899819 771115785 322775865 261456167 431123954 509659618 TO PROVIDE EXCELLENT CARE AND PROMOTE HEALTH WITH A FOCUS ON QUALITY, COLLABORATION AND COMPASSION. false false 400652020 199907 468473679 BRYAN MEDICAL CENTER IS A NON-PROFIT, ACUTE CARE HOSPITAL, PROVIDING EXEMPLARY COMPREHENSIVE PATIENT CARE SERVICES, MEDICAL EDUCATION, AND COMMUNITY SERVICES TO RESIDENTS OF THE LINCOLN COMMUNITY, STATE OF NEBRASKA, AND OTHER STATES IN THE REGION. BRYAN MEDICAL CENTER IS PART OF BRYAN HEALTH, ONE OF THE LARGEST NON-PROFIT HEALTH CARE ORGANIZATIONS IN THE REGION WITH OVER 4,000 EMPLOYEES. BRYAN MEDICAL CENTER IS THE LARGEST HOSPITAL IN LINCOLN, LICENSED FOR 664 BEDS AT TWO SEPARATE LOCATIONS. PREMIER SERVICES INCLUDE CARDIOLOGY, ORTHOPEDICS, TRAUMA, NEUROSCIENCE, MENTAL HEALTH, WOMEN'S HEALTH AND CHILDREN'S HEALTH AND ONCOLOGY. BRYAN MEDICAL CENTER IS THE COMMUNITY'S ONLY PROVIDER OF INPATIENT MENTAL HEALTH SERVICES AND HAS HELPED THOUSANDS OF INDIVIDUALS OVER THE YEARS THROUGH THE BRYAN INDEPENDENCE CENTER RESIDENTIAL SUBSTANCE ABUSE TREATMENT PROGRAM. DURING THE FISCAL YEAR ENDED MAY 31, 2013, BRYAN MEDICAL CENTER ADMITTED 21,834 INPATIENTS, DELIVERED 2,739 BABIES, AND HAD 70,784 EMERGENCY ROOM VISITS. BRYAN MEDICAL CENTER IS COMMITTED TO PROVIDING HEALTH CARE SERVICES FOR THOSE IN NEED REGARDLESS OF THEIR ABILITY TO PAY. IN FISCAL YEAR 2013, BRYAN MEDICAL CENTER PROVIDED LIFE-SAVING PROCEDURES AND MEDICATIONS FOR OVER 8,090 INDIVIDUALS WHO WERE NOT ELIGIBLE FOR ANY GOVERNMENT OR STATE SUPPORT, AND DID NOT HAVE THE FINANCIAL RESOURCES TO PAY THEIR HEALTH CARE SERVICES. UNREIMBURSED COST FOR CHARITY CARE TOTALED $12.6 MILLION. BRYAN MEDICAL CENTER ALSO INCURRED $36.5 MILLION IN UNREIMBURSED MEDICARE COSTS, AND $12.5 MILLION IN MEDICAID COSTS AND SUPPORT OF OTHER PUBLIC PROGRAMS. BRYAN MEDICAL CENTER PROVIDED $1.9 MILLION IN THE SUPPORT OF HEALTH PROFESSIONALS' EDUCATION, THROUGH RESIDENCY PROGRAMS AND IN SUPPORT OF THE BRYAN COLLEGE OF HEALTH SCIENCES. DURING SPRING 2013, THERE WERE 660 STUDENTS ENROLLED IN GRADUATE AND UNDERGRADUATE DEGREE PROGRAMS THROUGH BRYAN'S SCHOOL OF NURSING, HEALTH PROFESSIONS AND NURSE ANESTHESIA PROGRAMS. COMMUNITY EDUCATION, SUPPORT PROGRAMS AND SERVICES SUBSIDIZED BY THE MEDICAL CENTER, TOTALED MORE THAN $1.5 MILLION. DONATIONS TO OTHER NON-PROFIT ORGANIZATIONS TOTALED MORE THAN $443,000. BRYAN MEDICAL CENTER'S QUANTIFIABLE COMMUNITY BENEFIT FOR FISCAL YEAR 2013 TOTALED MORE THAN $65.4 MILLION. DURING 2013, BRYAN MEDICAL CENTER WAS RECOGNIZED FOR ITS DEDICATION TO QUALITY AND OUTSTANDING PATIENT CARE BY NUMEROUS ACCREDITING AGENCIES. 400652020 true true false true false false true false true true false false true true true false true false false false false false false true false true true true false true true false false false false false true false false false true false false false false false true false false false false true 1065 0 true 3796 true true true false false false false false false false false false X 19 14 true false true false true true true true true false false false true true true true true true true true true NE X RUSSELL GRONEWOLD 4024813190 1600 SOUTH 48TH STREET LINCOLN NE 685061299 X GENE STOHS MD 2.00 1.00 X X 0 0 0 JOHN WOODRICH 69.00 1.00 X X 541829 0 37906 KATHY CAMPBELL 2.00 0 X X 0 0 0 KIMBERLY RUSSEL 35.00 36.00 X X 0 1072081 31245 NICHOLAS CUSICK 2.00 0 X X 0 0 0 RICHARD EVNEN 2.00 0 X X 0 0 0 ARDEN BEAU REID III 2.00 0 X 0 0 0 BRENDA FRANKLIN RN 2.00 0 X 0 0 0 C REX BEVINS 2.00 0 X 0 0 0 CAROLYN CODY MD 24.00 0 X 244050 0 23623 DAVID KECK PHD 2.00 0 X 0 0 0 GARY HUSTAD MD 2.00 0 X 17500 0 0 GENE BRAKE 2.00 1.00 X 0 0 0 JAMES GRIESEN PHD 2.00 0 X 0 0 0 JOHN DECKER JR 2.00 0 X 0 0 0 JOHN DITTMAN 2.00 0 X 0 0 0 JOHN TRAPP MD 2.00 0 X 0 0 0 MARTIN MASSENGALE PHD 2.00 0 X 0 0 0 RON HARRIS 2.00 0 X 0 0 0 RUSSELL GRONEWOLD 28.00 32.00 X 0 521047 37802 DAVID REESE 60.00 0 X 229472 0 40599 SHIRLEY TRAVIS 36.00 24.00 X 295626 0 35360 DAVID BINGHAM MD 70.00 0 X 779609 0 32590 JEROME WOHLEB 50.00 0 X 194901 0 30782 MATTHEW GOETTSCH MD 70.00 0 X 377232 0 30611 STUART MYERS MD 70.00 0 X 650256 0 36472 WILLIAM CORKLE 50.00 0 X 196729 0 20922 KATHLEEN CAMPBELL 0.00 0 X 127476 0 4673 3654680 1593128 362585 89 true true false INPATIENT PHYSICIAN ASSOCIATES 2300 SOUTH 16TH STREET LINCOLN NE 68502 MEDICAL SERVICES 2895902 AIR METHODS CORPORATION 7301 SOUTH PEORIA STREET ENGLEWOOD CO 80112 AIR AMBULANCE SERVICES 1746216 ASSOCIATED ANESTHESIOLOGIST 6911 VAN DORN SUITE 2 LINCOLN NE 68506 MEDICAL SERVICES 1454896 NEBRASKA TRAUMA & ACUTE CARE 2300 S 16TH STREET LINCOLN NE 68502 MEDICAL SERVICES 1302810 DIALYSIS CENTER OF LINCOLN 7910 O STREET LINCOLN NE 68510 MEDICAL SERVICES 1038059 44 177071 493705 670776 NET PATIENT REVENUE 621990 457796227 457596338 199889 BRYAN COLLEGE OF HEALTH SCIENCES REV 611600 7671414 7671414 PROGRAM RENTAL REVENUE 531190 3090616 3090616 PHARMACY 446110 115311 115311 0 0 0 0 0 468673568 5212873 5212873 0 0 25055 45103 -20048 0 -20048 -20048 19088040 60006 10842698 39848 8245342 20158 8265500 8265500 50775 35149 15626 15626 0 0 CAFETERIA 722210 2825496 133531 2691965 PURHCASE DISCOUNTS/REBATES 900099 1651003 1651003 CHILD CARE 624410 1506450 1506450 2692266 0 1751817 940449 8675215 491493510 468473679 2065189 20283866 199907 199907 0 0 0 1624948 942470 682478 876 876 145350656 143853544 1497112 9955622 9853079 102543 32674646 32338097 336549 10457461 10349749 107712 154446 154446 54279 54279 35035 35035 0 0 1084880 1084880 40412160 39078551 1333609 0 1045801 1045801 88698955 87785356 913599 7134897 7061408 73489 0 7819111 7738574 80537 428743 411865 16878 0 143431 140258 3173 6407064 6341071 65993 0 0 36024641 35653587 371054 1163834 1151847 11987 BAD DEBT 15922986 15922986 RECRUITMENT EXPENSES 420743 416409 4334 CORPORATE COST ALLOCATION 24153742 24153742 1661730 1413262 244134 4334 433030594 400652020 32374240 4334 0 105201038 107095804 57283744 57088947 52083 10423 0 9421856 9603322 4515786 4881098 683531343 354248465 337575727 329282878 175538040 196310071 15478000 17536000 0 0 48833545 49307242 753899819 771115785 37634132 34299290 167140000 160895000 0 118001733 66261877 322775865 261456167 X 419910040 497008878 6375596 7514844 4838318 5135896 431123954 509659618 753899819 771115785 X 58462916 12185801 7886947 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 0 false true 13161 13161 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 BRYAN MEDICAL CENTER IS A MEMBER OF THE NEBRASKA HOSPITAL ASSN (NHA). DURING THE CURRENT YEAR, THE REPORTING ORGANIZATION MADE PAYMENTS FOR MEMBERSHIP DUES TO THE NHA OF $108,845; OF THIS AMOUNT THE NHA REPORTED THAT 9.77% OR $10,634 OF THE TOTAL DUES PAID WERE USED FOR LOBBYING ACTIVITIES. BRYAN MEDICAL CENTER IS ALSO A MEMBER OF THE ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES OF NEBRASKA (AICUN). DURING THE CURRENT YEAR, THE REPORTING ORGANIZATION MADE PAYMENTS FOR MEMBERSHIP DUES TO THE ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (AICUN) OF $18,048; OF THIS AMOUNT AICUN REPORTED THAT 14.0% OR $2,527 OF THE TOTAL DUES PAID WERE USED FOR LOBBYING ACTIVITIES. ON VARIOUS OCCASIONS THROUGHOUT THE YEAR, THE CEO MET WITH STATE AND LOCAL LEGISLATORS TO DISCUSS ISSUES RELATED TO HEALTHCARE. WHILE SOME RELATED TO HEALTHCARE REFORM, OTHER ISSUES DISCUSSED INCLUDED MEETING THE NEEDS OF INDIGENT/UNINSURED AND UNDERINSURED PATIENTS, AS WELL AS THE ONGOING NEED FOR HEALTH SERVICES INCLUDING MENTAL HEALTH SERVICES FOR THE COMMUNITY. 0 0 X X false 748893 1619 6348 53000 15675 3150 685035 753846 1628 8660 12038 3203 748893 1194316 -447554 12092 2690 2318 753846 1190240 761 13872 10557 1194316 1184822 647 19961 15190 1190240 0.00000 0.00000 1.00000 false false 9443053 9443053 415372907 168435559 246937348 321677 242064 79613 249494449 182762437 66732012 8899257 2808405 6090852 329282878 DEFERRED FINANCING COSTS, NET 1158744 RECS FROM CRETE AREA MEDICAL 15025253 HOSPITALIST SVCS CONTRACT REC 5294941 FAS 109 DEFERRED TAX ASSET 353833 OTHER ACCOUNTS RECEIVABLE 356078 INTEREST IN AFFILIATES 25352249 CRETE AREA MEDICAL-2008C BONDS 2444 RECEIVABLE ON UNASSERTED CLAIMS 1763700 49307242 0 SELF INSURANCE LIABILITY 2589200 INTEREST RATE SWAP LIABILITY 11610273 HOSPITALIST SVCS CTRT PAYABLE 5133960 CRETE AREA MEDICAL 2008C BOND 1915876 ORIGINAL ISSUE PREMIUM 1291213 ACCRUED PENSION BENEFIT OBLIGATION 29644207 OTHER LIABILITIES 11246139 CURRENT PORTION INTEREST RATE SWAPS 2831009 66261877 X Collections of art - description of collections Schedule D, Part III, Line 4 BRYAN MEDICAL CENTER IS THE OWNER OF THE WILLIAM JENNINGS BRYAN HOUSE, ALSO KNOW AS FAIRVIEW. FAIRVIEW IS A HISTORIC HOUSE BUILT IN 1902-1903 IN LINCOLN, NEBRASKA, IN 1922, THE HOUSE AND SURROUNDING LAND WAS DONATED TO THE NEBRASKA METHODIST CONFERENCE, WHICH THEN FORMED A SEPARATE NONPROFIT ORGANIZATION FOR PURPOSES OF ESTABLISHING BRYAN MEMORIAL HOSPITAL AND AFFILIATED SCHOOL OF NURSING. FAIRVIEW WAS DECLARED A NATIONAL HISTORIC LANDMARK IN 1963. THE HOUSE IS NOW USED FOR BRYAN MEETINGS AND FUNCTIONS. IN ADDITION, OVER 1,000 VISITORS TOUR THE HOME ANNUALLY. THIS ASSET IS FULLY DEPRECIATED, AND REPORTED ON THE BALANCE AT A NET AMOUNT OF ZERO Intended uses of endowment funds Schedule D, Part V, Line 4 BRYAN MEDICAL CENTER'S ("MEDICAL CENTER") ENDOWMENT FUNDS ARE ESTABLISHED TO PROVIDE FOR LOANS FOR THE STUDENTS WHO ATTEND THE BRYAN COLLEGE OF HEALTH SCIENCES. BRYAN COLLEGE OF HEALTH SCIENCES PROVIDES HEALTHCARE PROFESSIONAL EDUCATION WITH PROGRAMS LEADING TO GRADUATE AND UNDERGRADUATE ACADEMIC DEGREES. BRYAN COLLEGE OF HEALTH SCIENCES IS PART OF THE MEDICAL CENTER AND ITS OPERATIONS ARE INCLUDED IN THE MEDICAL CENTER'S FORM 990. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 BRYAN HEALTH AND AFFILIATES ("THE HEALTH SYSTEM") FOLLOW THE PROVISIONS OF ASC 740, INCOME TAXES. THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY UPON THE ADOPTION OF ASC 740 OR AT MAY 31, 2013 AND 2012. THE HEALTH SYSTEM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. 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X X X X A 2 BRYAN MEDICAL CENTER WEST

2300 SOUTH 16TH ST LINCOLN NE 68502

X X X X X A A 1 true X X X X X X X X 12 true true true X X X X X X X X X X true false true true 200 true 400 true X X X X X X true true X X X X X true false true X false false 11 BRYAN MEDICAL CENTER

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CATH LAB SERVICES BRYAN MEDICAL CENTER

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LAB & RADIOLOGY SERVICES BRYAN MEDICAL CENTER

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RADIOLOGY SERVICES BRYAN MEDICAL CENTER

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LABORATORY SERVICES BRYAN MEDICAL CENTER

1600 S 48TH ST SUITE 600 ROOM 1 LINCOLN NE 68506

CARDIAC OUTPATIENT SERVICES BRYAN MEDICAL CENTER

3901 PINE LAKE ROAD SUITE 110 LINCOLN NE 68516

OUTPATIENT RADIOLOGY SERVICES BRYAN MEDICAL CENTER

1600 SOUTH 48TH STREET SUITE 500 LINCOLN NE 68506

VASCULAR OUTPATIENT SERVICES BRYAN MEDICAL CENTER

2221 SOUTH 17TH ST SUITE 201 310 LINCOLN NE 68502

COUNSELING SERVICES BRYAN MEDICAL CENTER

2222 S 16TH ST TOWER B SUITE 100 LINCOLN NE 68502

MRI SERVICES BRYAN MEDICAL CENTER

7501 S 27TH STREET LINCOLN NE 68512

THERAPY SERVICES BRYAN MEDICAL CENTER

3901 PINE LAKE ROAD SUITE 111 LINCOLN NE 68516

LINEAR ACCELERATOR & CT SCANNER SERVICES PATIENT ELIGIBILITY FOR ASSISTANCE SCHEDULE H, PART I, LINE 3C BRYAN MEDICAL CENTER IS COMMITTED TO DELIVERING COMPASSIONATE, HIGH QUALITY, AFFORDABLE HEALTH CARE SERVICES AND TO ALWAYS BE THERE FOR ALL PATIENTS WHO TURN TO US FOR CARE, INCLUDING THOSE WHO ARE UNABLE TO PAY. CONSISTENT WITH OUR COMMITMENT, BRYAN OFFERS A FINANCIAL ASSISTANCE POLICY TO ENSURE THAT FINANCIAL CONCERNS DO NOT PREVENT INDIVIDUALS FROM SEEKING OR RECEIVING HEALTH CARE SERVICES. IN ORDER TO PROVIDE THE APPROPRIATE LEVEL OF ASSISTANCE TO THE GREATEST NUMBER OF INDIVIDUALS IN NEED, BRYAN HEALTH'S FINANCE COMMITTEE OF THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL ASSISTANCE POLICY. THE FINANCE COMMITTEE IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO ALL RESIDE IN THE ORGANIZATION'S PRIMARY SERVICE AREA, AND ARE DEEPLY CONCERNED ABOUT THE NEEDS OF THE COMMUNITY. BRYAN PROVIDES FINANCIAL COUNSELORS TO HELP PATIENTS FIND WAYS TO MEET THEIR FINANCIAL OBLIGATIONS FOR THE SERVICES PROVIDED TO THEM. UNINSURED PATIENTS WHO ARE ADMITTED TO BRYAN WILL AUTOMATICALLY RECEIVE FINANCIAL COUNSELING SERVICES. BRYAN'S FINANCIAL COUNSELORS WILL REVIEW FINANCIAL ASSISTANCE OPTIONS, AS APPLICABLE, WITH PATIENTS, INCLUDING: 1) GOVERNMENT SPONSORED AND COMMUNITY BASED ASSISTANCE; 2) AN AUTOMATIC 35% DISCOUNT FOR SELF-PAY PATIENTS WHO DO NOT HAVE INSURANCE; 3) PAYMENT PLANS THAT DO NOT CHARGE INTEREST; AND 4) FINANCIAL ASSISTANCE, OR CHARITY CARE, RANGING FROM A PARTIAL DISCOUNT TO A 100% DISCOUNT BASED ON THE PATIENTS INDIVIDUAL FINANCIAL SITUATION. THE POLICY PROVIDES FOR FULL CHARITY CARE TO LOW INCOME UNINSURED PATIENTS EARNING LESS THAN 200% OF THE FEDERAL POVERTY GUIDELINES ("FPG"). THIS POLICY ALSO PROVIDES DISCOUNTED CARE FOR OUR LOW INCOME UNINSURED PATIENTS EARNING BETWEEN 200% AND 400% OF THE FPG. THESE DISCOUNTS ARE APPLIED BY USING A SLIDING SCALE FEE SCHEDULE TO CALCULATE THE PERCENTAGE OF THE BALANCE DUE. UNDER THE CATASTROPHIC SECTION OF THE POLICY, A PATIENT'S BILL WILL NEVER EXCEED 30% OF THEIR ANNUAL INCOME. PATIENTS WHO DO NOT HAVE INSURANCE ARE NEVER CHARGED MORE FOR SERVICES THAN THE AMOUNT GENERALLY BILLED TO THOSE WHO HAVE INSURANCE. Community benefit report prepared by related organization Schedule H, Part I, Line 6a BRYAN MEDICAL CENTER'S COMMUNITY BENEFIT REPORT IS PREPARED ANNUALLY BY BRYAN HEALTH, THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. BRYAN HEALTH'S COMMUNITY BENEFIT REPORT DESCRIBES THE PROGRAMS AND SERVICES THAT PROMOTE THE HEALTH OF THE COMMUNITIES THAT ARE SERVED BY BRYAN MEDICAL CENTER AND ITS RELATED ORGANIZATIONS. THE REPORT IS MAILED TO VARIOUS HOUSEHOLDS IN EASTERN NEBRASKA AND THE SURROUNDING AREA. THE REPORT ALSO IS AVAILABLE ONLINE AT WWW.BRYANHEALTH.ORG/COMMUNITYBENEFIT. FOR THE PURPOSE OF SCHEDULE H, ONLY FINANCIAL INFORMATION FOR BRYAN MEDICAL CENTER IS REPORTED. Costing Methodology used to calculate financial assistance Schedule H, Part I, Line 7 BRYAN MEDICAL CENTER'S UNCOMPENSATED CARE COST-TO-CHARGE RATIO WAS USED TO CALCULATE THE AMOUNT ON LINE 7A. DIRECT AND INDIRECT COSTS WERE DEDUCTED FROM PAYMENTS TO CALCULATE THE AMOUNTS ON 7B AND 7C. FOR LINES 7E, 7F, 7G AND 7I, ANY OFFSETTING REVENUE WAS DEDUCTED FROM EXPENSES DIRECTLY ATTRIBUTABLE TO THE COMMUNITY BENEFIT ACTIVITY. Bad Debt Expense excluded from financial assistance calculation Schedule H, Part I, Line 7, column(f) 15,922,986 CASH AND IN-KIND CONTRIBUTIONS SCHEDULE H, PART I, LINE 7I SOME OF THE IN-KIND CONTRIBUTIONS PROVIDED ARE NOT REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSES AND SCHEDULE I. Bad debt expense - methodology used to estimate amount Schedule H, Part III, Line 2 THE COST OF BAD DEBT EXPENSE WAS DETERMINED BY TAKING THE MEDICAL CENTER'S BAD DEBT COST-TO-CHARGE RATIO TIMES THE BAD DEBT EXPENSE THAT WAS STATED IN THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 2013. Bad debt expense - methodology used to estimate amount as community benefit Schedule H, Part III, Line 3 THE AMOUNT OF THE MEDICAL CENTER'S BAD DEBT EXPENSE AT COST ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE MEDICAL CENTER'S CHARITY CARE POLICY IS ESTIMATED TO BE ZERO BASED ON THE FOLLOWING: (1) BRYAN MEDICAL CENTER HAS ESTABLISHED POLICIES THAT DEFINE CHARITY CARE AND PROVIDE GUIDELINES FOR ASSESSING A PATIENTS ABILITY TO PAY; AND ONCE ELIGIBILITY IS VERIFIED, THE MEDICAL CENTER WILL WRITE ACCOUNTS OFF TO CHARITY CARE AND NO LONGER PURSUE DEBT COLLECTION PROCEDURES; (2) BRYAN MEDICAL CENTER HAS COUNSELORS WHO WORK INDIVIDUALLY WITH EACH PATIENT BOTH PRE AND POST DISCHARGE TO ASSESS FINANCIAL NEED AND RECOMMEND APPROPRIATE ASSISTANCE; (3) BRYAN MEDICAL CENTER PROVIDES PRESUMPTIVE FINANCIAL ASSISTANCE WHEN A PATIENT MAY APPEAR ELIGIBLE FOR CHARITY CARE DISCOUNTS, BUT THERE IS NO FINANCIAL ASSISTANCE FORM ON FILE DUE TO THE LACK OF SUPPORTING DOCUMENTATION. ONCE DETERMINED, DUE TO THE INHERENT NATURE OF PRESUMPTIVE CIRCUMSTANCES, THE ONLY DISCOUNT THAT CAN BE GRANTED IS A 100% WRITE-OFF OF THE ACCOUNT BALANCE. Bad debt expense - financial statement footnote Schedule H, Part III, Line 4 AS STATED ON PAGES 9 AND 10 OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS, BRYAN MEDICAL CENTER MAINTAINS AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED COLLECTIONS OF ACCOUNTS RECEIVABLE, TAKING INTO ACCOUNT BUSINESS AND ECONOMIC CONDITIONS, TRENDS IN HEALTHCARE COVERAGE, AND OTHER COLLECTION INDICATORS. PERIODICALLY, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON HISTORICAL WRITE-OFFS EXPERIENCE BY MAJOR PAYOR CATEGORY. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS DOES NOT INCLUDE AMOUNTS FOR PATIENTS WHO ARE KNOWN TO QUALIFY UNDER THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY. Community benefit & methodology for determining medicare costs Schedule H, Part III, Line 8 THE ENTIRE MEDICARE SHORTFALL AS REPORTED IN PART III, LINE 7 SHOULD BE TREATED AS A COMMUNITY BENEFIT. BRYAN MEDICAL CENTER PROVIDES CARE TO MEDICARE PATIENTS, AND MEDICARE DOES NOT PROVIDE SUFFICIENT REIMBURSEMENT TO COVER THE ENTIRE COST OF PROVIDING CARE TO THESE PATIENTS CAUSING A SHORTFALL, OR LOSS TO THE ORGANIZATION. THE FUNDS BRYAN MEDICAL CENTER USES TO COVER THIS SHORTFALL SHOULD BE CONSIDERED A COMMUNITY BENEFIT BECAUSE THE ORGANIZATION IS RELIEVING THE GOVERNMENT OF THE FINANCIAL BURDEN OF PAYING THE FULL COSTS OF CARE FOR MEDICARE BENEFICIARIES. THE COSTING METHODOLOGY USED TO DETERMINE THE MEDICARE ALLOWABLE COSTS REPORTED IN THE MEDICAL CENTER'S MEDICARE COST REPORT IS THE STEP-DOWN METHOD OF COST ALLOCATION. Collection practices for patients eligible for financial assistance Schedule H, Part III, Line 9b IT IS BRYAN'S POLICY TO OFFER PATIENTS A PAYMENT PLAN AND/OR FINANCIAL ASSISTANCE WHEN IT BECOMES KNOWN THAT A PATIENT IS IN NEED OF ASSISTANCE TO HELP PAY FOR THEIR HOSPITAL BILL. IF BRYAN IS AWARE THAT A PATIENT QUALIFIES FOR FINANCIAL ASSISTANCE, THIS ACCOUNT WILL NEVER BE REFERRED TO A COLLECTION AGENCY. IF AN ACCOUNT HAS BEEN SENT TO A COLLECTION AGENCY, AND THE COLLECTION AGENCY OBTAINS DOCUMENTATION TO DETERMINE THAT THE PATIENT IS ELIGIBLE FOR CHARITY, THE ACCOUNT IS RETURNED TO BRYAN FOR A CHARITY ADJUSTMENT AND NO FURTHER COLLECTION EFFORT IS MADE. Community Served by Needs Assessment Schedule H, Part V Section B, Line 3 (1) BRYAN MEDICAL CENTER EAST - IN CONDUCTING THE COMMUNITY HEALTH NEEDS ASSESSMENT, REPRESENTATIVES FROM BRYAN MEDICAL CENTER PARTICIPATED IN THE MOBILIZING FOR ACTION THROUGH PLANNING AND PARTNERSHIPS (MAPP) PROCESS UNDER THE GUIDANCE OF THE LINCOLN LANCASTER COUNTY HEALTH DEPARTMENT. THE 25 MEMBER MAPP COMMITTEE IS A BROAD-BASED REPRESENTATION OF THE HEALTH DEPARTMENT'S COMMUNITY PARTNERS AND STAKEHOLDERS. MEMBERS OF THE MAPP COMMITTEE INCLUDED REPRESENTATIVES FROM BRYAN MEDICAL CENTER, CEDARS YOUTH SERVICES, CLINIC WITH A HEART, EL CENTRO DE LAS AMERICAS, INDIAN CENTER, LANCASTER COUNTY MEDICAL SOCIETY, LANCASTER COUNTY COMMUNITY MENTAL HEALTH CENTER, LINCOLN COMMUNITY FOUNDATION, LINCOLN POLICE DEPARTMENT, LINCOLN PUBLIC SCHOOLS, NEBRASKA HEART INSTITUTE, PARKS AND RECREATION DEPARTMENT, PARTNERSHIP FOR A HEALTHY LINCOLN, PEOPLE'S CITY MISSION, PEOPLE'S HEALTH CENTER, SAFE KIDS, SAINT ELIZABETH REGIONAL MEDICAL CENTER, SENIORS FOUNDATION OF LINCOLN AND LANCASTER COUNTY, UNITED WAY OF LINCOLN, AND THE UNIVERSITY OF NEBRASKA-HEALTH CENTER.; Other Hospital Facilities included in Needs Assessment Schedule H, Part V Section B, Line 4 (1) BRYAN MEDICAL CENTER EAST - SEE SCHEDULE H, PART V, SECTION B, LINE 3.; Needs assessment. Schedule H, Part VI, Line 2 AS A HEALTHCARE LEADER IN NEBRASKA, BRYAN MEDICAL CENTER IS COMMITTED TO IMPROVING THE HEALTH OF OUR COMMUNITY BY CONTINUALLY WORKING WITH COMMUNITY PARTNERS TO ASSESS THE HEALTH NEEDS OF THE COMMUNITY. DURING THE FISCAL YEAR ENDED MAY 31, 2013, REPRESENTATIVES FROM BRYAN PARTICIPATED IN THE MOBILIZING FOR ACTION THROUGH PLANNING AND PARTNERSHIP (MAPP) PROCESS TO CONDUCT A COMMUNITY HEALTH NEEDS ASSESSMENT FOR THE CITY OF LINCOLN AND LANCASTER COUNTY, NEBRASKA. THE 25 MEMBER MAPP STEERING COMMITTEE INCLUDED REPRESENTATIVES FROM THE LINCOLN-LANCASTER COUNTY HEALTH DEPARTMENT, COMMUNITY HEALTH ENDOWMENT OF LINCOLN, LOCAL HOSPITALS, COMMUNITY STAKEHOLDERS AND LOCAL CONSULTANTS. THE ROLE OF THE MEMBERS WAS TO ASSIST THE LINCOLN-LANCASTER COUNTY HEALTH DEPARTMENT IN THE IDENTIFICATION OF COMMUNITY PRIORITY HEALTH NEEDS, AND IN THE DEVELOPMENT AND IMPLEMENTATION OF STRATEGIES TO MEET THE IDENTIFIED PRIORITY HEALTH NEEDS. THE MAPP STEERING COMMITTEE IDENTIFIED FOUR PRIORITY COMMUNITY HEALTH NEEDS: 1) ACCESS TO CARE; 2) BEHAVIORAL HEALTH CARE, 3) CHRONIC DISEASE PREVENTION; 4) AND INJURY PREVENTION. BRYAN USED THE PRIORITIES FROM THE COMMUNITY HEALTH NEEDS ASSESSMENT TO DEVELOP A DETAILED IMPLEMENTATION STRATEGY TO ENSURE THAT OUR STRENGTHS AND AVAILABLE RESOURCES ARE ALIGNED WITH THE HEALTH NEEDS OF OUR COMMUNITY. BRYAN MEDICAL CENTER'S BOARD OF TRUSTEES ADOPTED THIS IMPLEMENTATION STRATEGY ON MARCH 25, 2013. THIS IMPLEMENTATION STRATEGY WILL SERVE AS THE FOUNDATION FOR BRYAN'S COMMUNITY HEALTH IMPROVEMENT PLANNING EFFORTS OVER THE NEXT TWO YEARS. BRYAN HAS ALSO PARTICIPATED OVER THE PAST FIFTEEN YEARS IN COMMUNITY NEEDS ASSESSMENTS IN COOPERATION WITH OTHER HEALTH CARE PROVIDERS AND THE LINCOLN-LANCASTER COUNTY HEALTH DEPARTMENT THROUGH A COLLABORATIVE GROUP CALLED HEALTH PARTNERS INITIATIVE. THE GROUP HAS HELD COMMUNITY FORUMS AND CONDUCTED COMMUNITY NEEDS ASSESSMENTS OVER THE YEARS AND HAS PARTICIPATED IN THE DEVELOPMENT OF HEALTHY PEOPLE 2020 PLAN FOR LINCOLN-LANCASTER COUNTY. IN ADDITION TO PARTICIPATION IN COMMUNITY HEALTH NEEDS ASSESSMENTS, BRYAN CONDUCTS AN ANNUAL PERCEPTION SURVEY BOTH LOCALLY, IN LINCOLN-LANCASTER COUNTY AND REGIONALLY ACROSS THE STATE. THE SURVEY ASSESSES PERCEPTION OF THE QUALITY AND AVAILABILITY OF HEALTH CARE PROVIDERS IN THE REGION. AS PART OF THE ANNUAL STRATEGIC PLANNING PROCESS, BRYAN ALSO ASSESSES MARKET SHARE AND UTILIZATION TRENDS AS WELL AS CHANGES IN POPULATION DEMOGRAPHICS. Patient education of eligibility for assistance. Schedule H, Part VI, Line 3 IN KEEPING WITH BRYAN MEDICAL CENTER'S MISSION TO TREAT ALL PATIENTS WITH COMPASSION, BRYAN OFFERS A FINANCIAL ASSISTANCE PROGRAM TO PATIENTS WHO CANNOT AFFORD TO PAY FOR PART OR ALL OF THE CARE THEY RECEIVE. EDUCATION REGARDING OUR FINANCIAL ASSISTANCE PROGRAM IS PROVIDED AT EACH NEW EMPLOYEE ORIENTATION SO THAT EACH EMPLOYEE WILL HAVE A CLEAR UNDERSTANDING OF THE FINANCIAL ASSISTANCE THAT IS AVAILABLE TO OUR PATIENTS. BRYAN HAS TRAINED FINANCIAL COUNSELORS WHO WORK INDIVIDUALLY WITH PATIENTS PRE-REGISTRATION AND POST-DISCHARGE; OR AT ANY OTHER TIME THE STAFF ENCOUNTERS INFORMATION DETAILING THE PATIENTS FINANCIAL NEED. UNINSURED PATIENTS WHO ARE ADMITTED TO BRYAN WILL AUTOMATICALLY RECEIVE A CONSULTATION WITH A FINANCIAL COUNSELOR. THE COUNSELORS RECOMMEND APPROPRIATE ASSISTANCE SUCH AS FEDERAL, STATE OR LOCAL PROGRAMS, OR ELIGIBILITY FOR ASSISTANCE UNDER THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY. WHEN APPLICABLE, THE FINANCIAL COUNSELORS PROVIDE ASSISTANCE FOR QUALIFYING FOR THE FINANCIAL ASSISTANCE POLICY OR VARIOUS GOVERNMENT PROGRAMS, SUCH AS MEDICAID. A SUMMARY OF THE FINANCIAL ASSISTANCE POLICY; INCLUDING THE PHONE NUMBER TO CONTACT A BILLING CUSTOMER SERVICE REPRESENTATIVE, IS PROVIDED: 1) ON BRYAN'S WEBSITE, 2) IN ALL HOSPITAL REGISTRATION AREAS, INCLUDING THE EMERGENCY DEPARTMENT, 3) IN BILLING OFFICES, 4) IN ALL INPATIENT ADMISSION PACKETS; AND 5) ON EACH BILLING STATEMENT. THE ORGANIZATION'S PROCEDURE IS TO MAIL THE FINANCIAL ASSISTANCE POLICY AND APPLICATION FORM TO PATIENTS FREE OF CHARGE UPON REQUEST. PATIENTS MAY APPLY FOR FINANCIAL ASSISTANCE AT ANY POINT FROM PRE-ADMISSION TO THE FINAL PAYMENT OF THE BILL, AS WE RECOGNIZE THAT A PATIENTS ABILITY TO PAY OVER AN EXTENDED PERIOD OF TIME MAY BE SUBSTANTIALLY ALTERED DUE TO ILLNESS OR FINANCIAL HARDSHIP, RESULTING IN A NEED FOR FINANCIAL ASSISTANCE. Community information. Schedule H, Part VI, Line 4 BRYAN MEDICAL CENTER PROVIDES A NETWORK OF COMPREHENSIVE HEALTH CARE SERVICES TO THE RESIDENTS OF THE COMMUNITIES WE SERVE. BRYAN IS LOCATED IN THE CAPITAL CITY OF LINCOLN, NEBRASKA, THE STATE'S SECOND LARGEST METROPOLITAN AREA. WHILE BRYAN SERVES A REGIONAL GEOGRAPHIC AREA EXTENDING BEYOND THE COUNTY, LANCASTER COUNTY RESIDENTS ACCOUNT FOR 66.6% OF PATIENTS SERVED. IN FISCAL YEAR 2013, BRYAN ADMITTED 21,834 PATIENTS AND CARED FOR 70,784 EMERGENCY ROOM PATIENTS. APPROXIMATELY 16.4% OF THE PATIENTS ADMITTED WERE MEDICAID, AND 38.4% WERE MEDICARE. IN 2013, THE MEDIAN INCOME IN LANCASTER COUNTY WAS ESTIMATED AT $50,269, AND 8.71% OF THE POPULATION HAD FAMILY INCOMES BELOW THE POVERTY LEVEL. THE PERCENT OF UNINSURED ADULTS AGED 18 TO 64 HAS INCREASED STEADILY SINCE 2005, WITH AN OVERALL ESTIMATED UNINSURED RATE OF 17.3% IN 2012. CANCER REMAINED THE LEADING CAUSE OF DEATH FOR LANCASTER COUNTY IN 2012, FOLLOWED BY HEART DISEASE, CHRONIC LUNG DISEASE, CEREBROVASCULAR DISEASE, AND ACCIDENTAL DEATH. BRYAN AND ST. ELIZABETH REGIONAL MEDICAL CENTER ARE THE PRIMARY HOSPITALS SERVING LANCASTER COUNTY. THE CENSUS BUREAU REPORTED THAT THE COUNTY'S POPULATION GREW OVER THE DECADE BY OVER 14%, FROM 250,291 TO 285,407, WITH VERY HIGH GROWTH IN MINORITY POPULATIONS. DOUBLE DIGIT GROWTH IS EXPECTED TO CONTINUE OVER THE NEXT FOUR DECADES. BY AGE, THE LARGEST RATE OF GROWTH IS PROJECTED FOR THE 65+ AGE GROUP. BECAUSE OF LINCOLN'S SIZE, RELATIVE STABLE ECONOMY, AND EDUCATIONAL OPPORTUNITIES, THE U.S. STATE DEPARTMENT DESIGNATED LINCOLN AS "REFUGEE FRIENDLY" IN THE 1970S. SINCE THE 70S, WAVES OF IMMIGRANTS FROM ACROSS THE WORLD HAVE RESETTLED IN LINCOLN. LINCOLN PUBLIC SCHOOLS NOW INCLUDE CHILDREN SPEAKING APPROXIMATELY 56 LANGUAGES OTHER THAN ENGLISH. LANCASTER COUNTY'S DEMOGRAPHIC CHANGES SINCE 2000 REFLECT THE INCREASED DIVERSITY AS OVER THE LAST DECADE, THE MINORITY POPULATION IN LANCASTER COUNTY INCREASED BY 16,481, OR BY 58.4%. IN 2010, THE MINORITY POPULATION REPRESENTS 15.7% OF THE TOTAL POPULATION, AN INCREASE IN REPRESENTATION FROM 11.3% OF THE TOTAL 2000 POPULATION. OVER THE LAST DECADE, PERSONS OF HISPANIC ORIGIN (MAY BE OF ANY RACE) NEARLY DOUBLED IN SIZE AS THERE WAS A 97.8% INCREASE IN LATINO/LATINA POPULATION OVER THE DECADE. THE AFRICAN AMERICAN AND ASIAN POPULATIONS THAT ESSENTIALLY TIE AS THE SECOND LARGEST RACIAL GROUPS HAVE ALSO GROWN OVER THE DECADE. PROJECTED GROWTH IN MINORITY POPULATIONS CHALLENGES US TO ACCOMMODATE DIVERSE LANGUAGE AND CULTURAL NEEDS. WITH THE SERVICE AREA RAPIDLY EXPANDING, AND THE OVER 65 POPULATION EXPECTED TO GROW BY OVER 16% IN THE NEXT FIVE YEARS, BRYAN RECOGNIZES THE IMMENSE NEEDS OF OUR SERVICE AREA ARE EXPANDING AND CHANGING. Promotion of community health Schedule H, Part VI, Line 5 BRYAN MEDICAL CENTER HAS PROVIDED HIGH QUALITY, COMPREHENSIVE MEDICAL SERVICES TO BENEFIT THE COMMUNITY FOR OVER 86 YEARS, AND IS COMMITTED TO IDENTIFYING AND ADDRESSING NEEDS IN THE COMMUNITY IN ORDER TO PROMOTE THE PHYSICAL, EDUCATIONAL AND ECONOMIC HEALTH OF OUR COMMUNITY IN THE FUTURE. FUNDAMENTAL TO OUR COMMUNITY COMMITMENT IS THE LEADERSHIP OF OUR LOCAL GOVERNING BOARD. BRYAN'S GOVERNING BOARD CONSISTS OF MEDICAL PROFESSIONALS, BUSINESS PROFESSIONALS, AND COMMUNITY LEADERS ALL OF WHOM RESIDE IN THE HOSPITAL'S PRIMARY SERVICE AREA, AND UNDERSTAND THE NEEDS OF THE COMMUNITY. THESE VOLUNTEERS DEDICATE THEIR TIME, WISDOM, INSIGHTS, AND EXPERTISE TO SET POLICY AND STRATEGIC DIRECTION TO ENSURE THAT BRYAN'S VISION, MISSION AND STRATEGIC PLANS ARE ALIGNED WITH ITS CHARITABLE PURPOSE. THE MAJORITY OF THE BOARD MEMBERS ARE INDEPENDENT BOARD MEMBERS WHO ARE NEITHER EMPLOYEES NOR INDEPENDENT CONTRACTORS OF THE ORGANIZATION. THE MEDICAL STAFF OF THE ORGANIZATION IS OPEN TO ALL PHYSICIANS IN THE COMMUNITY WHO MEET MEMBERSHIP AND CLINICAL PRIVILEGES REQUIREMENTS. AS OF MAY 31, 2013, BRYAN HAD AN ORGANIZED MEDICAL STAFF OF 624 PHYSICIANS AND 18 DENTISTS AND DENTAL SPECIALISTS, FROM MORE THEN 32 MEDICAL AND SURGICAL FIELDS. AS A NON-PROFIT MEDICAL CENTER, SURPLUS FUNDS ARE CONTINUOUSLY UTILIZED TO MAINTAIN ACCESS TO LIMITED PATIENT SERVICES AND TO EXPAND ACCESS POINTS OF CARE TO PATIENTS THROUGHOUT THE COMMUNITY; INCLUDING BUT NOT LIMITED TO: 1) PROVIDING A COMPLETE DIAGNOSTIC AND INTERVENTIONAL CARDIAC PROGRAM; 2) PROVIDING A COMPREHENSIVE LEVEL II TRAUMA CENTER FOR SOUTHEAST NEBRASKA WHICH PROVIDES 24-HOUR COVERAGE OF EMERGENCY SERVICES; 3) FUNDING FOR AN AIR AMBULANCE SERVICE THAT IS AVAILABLE 24-HOURS A DAY TO TRANSPORT PATIENTS TO THE HOSPITAL WITHIN A 160-MILE RADIUS OF LINCOLN; 4) PROVIDING A HOSPITAL-BASED RESIDENTIAL TREATMENT SUBSTANCE ABUSE FACILITY IN LINCOLN, WHICH SERVES PATIENTS THAT STRUGGLE WITH ADDICTION TO DRUGS AND ALCOHOL FROM SOUTHEAST NEBRASKA AND MANY OTHER STATES 5) PROVIDING HOSPITAL-BASED MENTAL HEALTH CARE TO LINCOLN AND SURROUNDING COMMUNITIES (DURING FISCAL YEAR 2013, SURPLUS FUNDS, IN ADDITION TO FUNDS RAISED IN A CAPITAL CAMPAIGN, ARE BEING USED TO BUILD NEW FACILITIES FOR MENTAL HEALTH AND SUBSTANCE ABUSE); AND 6) PROVIDING A STATE-OF-THE-ART WOMEN AND CHILDREN'S TOWER WHICH INCLUDES A NEONATAL INTENSIVE CARE UNIT. BRYAN IS COMMITTED TO TEACHING AND TRAINING THE HEALTH CARE PROFESSIONALS OF TOMORROW. OUR COLLEGE OF HEALTH SCIENCES OFFERS GRADUATE AND UNDERGRADUATE DEGREES THROUGH ITS SCHOOL OF NURSING, SCHOOL OF HEALTH PROFESSIONALS, AND SCHOOL OF NURSE ANESTHESIA PROGRAMS. MANY OF THE GRADUATES STAY IN LINCOLN OR THE SURROUNDING AREA, THEREBY PROVIDING A CONTINUOUS SUPPLY OF MEDICAL PROFESSIONALS FOR THE COMMUNITY. IN ADDITION, THE MEDICAL CENTER ASSURES CONTINUING QUALITY HEALTH IN OUR COMMUNITY THROUGH RESIDENCY PROGRAMS, WORKSHOPS AND SEMINARS, AND CLINICAL EDUCATION PROGRAMS. Affiliated health care system Schedule H, Part VI, Line 6 BRYAN MEDICAL CENTER IS PART OF BRYAN HEALTH, ONE OF THE LARGEST NON-PROFIT HEALTH CARE ORGANIZATIONS IN THE REGION. BRYAN HEALTH EXISTS TO: PROMOTE AND PROVIDE ACCESS TO QUALITY HEALTH CARE; PROVIDE MEDICAL EDUCATION, AND COMMUNITY SERVICE. THE COMMUNITY BENEFITS PROVIDED BY BRYAN HEALTH INCLUDE: 1) PROVIDING FREE OR DISCOUNTED HEALTH CARE TO THE UNINSURED AND UNDERINSURED, 2) PROVIDING GOVERNMENTAL SPONSORED PROGRAMS SUCH AS MEDICARE AND MEDICAID; 3) HEALTH PROFESSIONALS' EDUCATION 4) COMMUNITY HEALTH IMPROVEMENT SERVICES AND 5) CASH AND IN-KIND CONTRIBUTIONS TO OTHER NON-PROFIT ORGANIZATIONS. BRYAN HEALTH PROVIDES A FULL SPECTRUM OF PREVENTION, WELLNESS, ACUTE CARE AND REHABILITATION SERVICES TO URBAN, SUBURBAN AND RURAL COMMUNITIES IN NEBRASKA, KANSAS, IOWA, MISSOURI AND SOUTH DAKOTA. BRYAN HEALTH CONSISTS OF THREE ACUTE-CARE HOSPITALS, NUMEROUS OUTPATIENT CLINICS, A PHYSICIAN NETWORK, A COLLEGE, AN URGENT CARE CENTER, A HEALTH AND WELLNESS FACILITY, A PHILANTHROPIC FOUNDATION AND OTHER HEALTHCARE PROVIDERS. PREMIER SERVICES INCLUDE CARDIOLOGY, NEUROSCIENCE, ORTHOPEDICS, VASCULAR, TRAUMA AND EMERGENCY CENTERS, INTENSIVE CARE, WOMEN'S AND CHILDREN'S HEALTH, ONCOLOGY, IMAGING AND MENTAL HEALTH. true CLINIC WITH A HEART 1701 S 17TH ST STE 4G LINCOLN NE 68502 202850139 501(C)(3) 25500 0 N/A N/A SUPPORT FOR GENERAL OPERATIONS PARTNERSHIP FOR HEALTHY LINCOLN 4600 VALLEY ROAD STE 250 LINCOLN NE 68510 363832796 501(C)(3) 15000 0 N/A N/A SUPPORT FOR GENERAL OPERATIONS AMERICAN RED CROSS 220 OAK CREEK DRIVE LINCOLN NE 68528 530196605 501(C)(3) 13500 0 N/A N/A EMERGENCY RESPONSE AT HUSKER SPORT EVENTS NEBRASKA STATE STROKE ASSOCIATION 6900 L STREET LINCOLN NE 68510 363428710 501(C)(3) 11000 0 N/A N/A STROKE CAMP MADDONA COMMUNITIY MEDICAL TRANSPORTATION 5401 SOUTH STREET LINCOLN NE 68506 237159940 501(C)(3) 10000 0 N/A N/A SUPPORT FOR GENERAL OPERATIONS LINCOLN CHILDREN'S MUSEUM 1420 P STREET LINCOLN NE 68508 470716636 501(C)(3) 10000 0 N/A N/A SUPPORT OF HEALTHCARE EXHIBIT LINCOLN CHILDREN'S ZOO 1222 S 27TH STREET LINCOLN NE 68502 470482255 501(C)(3) 10000 0 N/A N/A SUPPORT FOR GENERAL OPERATIONS LINCOLN MEDICAL EDUCATION PARTNERSHIP 4600 VALLEY ROAD NO 225 LINCOLN NE 68510 470553011 501(C)(3) 8000 0 N/A N/A SUPPORT FOR GENERAL OPERATIONS AMERICAN CANCER SOCIETY 5733 S 34TH STREET LINCOLN NE 68516 741185665 501(C)(3) 7875 0 N/A N/A MAKING STRIDES WALK TO SUPPORT GEN OPERATIONS SOLIDARITY BRIDGE INC 1577 FLORENCE AVE EVANSTON IL 60202 364481213 501(C)(3) 0 111000 FMV MEDICAL SUPPLIES SUPPORT FOR GENERAL OPERATIONS NORTHEAST EVANGELISM OF MOBERLY MO 900 SOUTH CLARK STREET MOBERLY MO 65270 205248156 501(C)(3) 0 83420 FMV MEDICAL SUPPLIES & EQUIPMENT SUPPORT FOR GENERAL OPERATIONS MATT TALBOT KITCHEN & OUREACH INC PO BOX 80935 LINCOLN NE 68501 363945814 501(C)(3) 0 9000 FMV FOOD SUPPLIES SUPPORT FOR GENERAL OPERATIONS 12 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE CONTRIBUTIONS COMMITTEE OF BRYAN HEALTH OVERSEES THE GRANT ALLOCATION AND MANAGEMENT FOR THIS ORGANIZATION. EACH POTENTIAL RECIPIENT IS REQUIRED TO APPLY FOR A GRANT. THE CONTRIBUTIONS COMMITTEE REVIEWS AND DISCUSSES ALL SUBMITTED REQUESTS IN DETAIL. GRANTS ARE AWARDED BASED ON NEED AND ELIGIBILITY. X true true false true false true false false false true false CAROLYN CODY MD 166722 0 21311 0 56017 0 10725 0 12898 0 267673 0 0 0 DAVID BINGHAM MD 519756 0 257595 0 2258 0 13750 0 18840 0 812199 0 0 0 DAVID REESE 175705 0 28140 0 25627 0 17673 0 22926 0 270071 0 0 0 JEROME WOHLEB 170755 0 0 0 24146 0 7990 0 22792 0 225683 0 0 0 JOHN WOODRICH 328036 0 65774 0 148019 0 13234 0 24672 0 579735 0 0 0 KATHLEEN CAMPBELL 61490 0 0 0 65986 0 2002 0 2671 0 132149 0 0 0 KIMBERLY RUSSEL 0 660445 0 152545 0 259091 0 13750 0 17495 0 1103326 0 0 MATTHEW GOETTSCH MD 374514 0 0 0 2718 0 7500 0 23111 0 407843 0 0 0 RUSSELL GRONEWOLD 0 336228 0 61244 0 123575 0 13750 0 24052 0 558849 0 0 SHIRLEY TRAVIS 190799 0 25589 0 79238 0 26250 0 9110 0 330986 0 0 0 STUART MYERS MD 490969 0 153464 0 5823 0 13750 0 22722 0 686728 0 0 0 WILLIAM CORKLE 153041 0 12898 0 30790 0 12809 0 8113 0 217651 0 0 0 Travel for companions Schedule J, Part I, Line 1a SEVERAL OF THE MEMBERS OF THE BOARD OF THE TRUSTEES ARE INDEPENDENT COMMUNITY MEMBERS WHO ARE VOLUNTEER BOARD MEMBERS, AND DO NOT RECEIVE ANY COMPENSATION FOR THEIR TIME AND DUTIES AS MEMBERS OF THE BOARD OF TRUSTEES. RESPONSIBILITIES OF TRUSTEES ARE COMPLEX, AND EFFECTIVE GOVERNANCE DEPENDS UPON HAVING BOARD MEMBERS THAT ARE WELL EDUCATED ABOUT ALL ASPECTS OF HEALTH CARE AND HEALTH CARE GOVERNANCE. BRYAN MEDICAL CENTER ENCOURAGES ONGOING EDUCATION OF ITS TRUSTEES BY PROVIDING REIMBURSEMENT FOR REASONABLE TRAVEL EXPENSES THAT FURTHER THE MISSION OF BRYAN MEDICAL CENTER. REIMBURSEMENT FOR COMPANIONS OF VOLUNTEER TRUSTEES IS LIMITED BY THE BOARD OF TRUSTEES' TRAVEL POLICY TO AIR TRAVEL AT THE COACH LEVEL. ALL TRAVEL OF COMPANIONS IS APPROVED IN ADVANCE BY THE CHIEF EXECUTIVE OFFICER OF BRYAN HEALTH, AND SUBSTANTIATION OF ALL TRAVEL RELATED EXPENSES IS REQUIRED BEFORE PAYMENT. THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION TO THE TRUSTEES. Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF THE LARGEST PRIVATE EMPLOYER IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON AUGUST 9, 2012. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO ELIGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A PARTICIPATED IN, OR RECEIVED A PAYMENT FROM, A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING THE TAX YEAR: KATHLEEN CAMPBELL: $45,084; CAROLYN CODY, M.D.: $38,944; RUSSELL GRONEWOLD: $95,262; DAVID REESE: $9,337; KIMBERLY RUSSEL: $207,226; SHIRLEY TRAVIS: $32,734; AND JOHN WOODRICH: $111,939. Compensation contingent on revenues of the organization Schedule J, Part I, Line 5a IN THE CASE OF CERTAIN PHYSICIAN EMPLOYEE AGREEMENTS, COMPENSATION IS PAID ON A PERCENTAGE OF PROFESSIONAL COLLECTIONS PERFORMED ABOVE A PREDETERMINED THRESHOLD. Non-fixed payments Schedule J, Part I, Line 7 BRYAN HEALTH OFFERS A MARKET COMPETITIVE INCENTIVE COMPENSATION PROGRAM FOR MEMBERS OF MANAGEMENT. INCENTIVE COMPENSATION IS BASED ON ACHIEVING OBJECTIVE ORGANIZATIONAL AND INDIVIDUAL GOALS. THE WEIGHTS ASSIGNED TO EACH GOAL MAY CHANGE ON AN ANNUAL BASIS. COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES SCHEDULE J, PART II IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON THE BOARD OF TRUSTEES IS COMPENSATED FOR THEIR SERVICE AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED ARE FOR SERVICES PROVIDED AS MEDICAL PROFESSIONALS OR EXECUTIVES OF THE ORGANIZATION, OR A RELATED ORGANIZATION. COMPENSATION AMOUNTS REPORTED ON SCHEDULE J, PART II ARE BASED ON THE CALENDAR YEAR ENDED DECEMBER 31, 2012. A HOSPITAL AUTHORITY NO 1 OF LANCASTER COUNTY NE 470490169 513886RR4 2006-12-21 61381548 SERIES 2006 BONDS REFUNDED PRIOR ISSUES - (09/18/1997), (10/31/1997) false false false B HOSPITAL AUTHORITY NO 1 OF LANCASTER COUNTY NE 470721900 513886SR3 2008-05-27 115216759 SERIES 2008 A & B BONDS REFUNDED PRIOR ISSUES - (12/20/2002), (02/08/2007) false false false C HOSPITAL AUTHORITY NO 1 OF SALINE COUNTY NE 470843167 79517TAW6 2008-05-27 13480000 SERIES 2008C BONDS REFUNDED PRIOR ISSUE - (2/8/2007) false false false A 9915000 0 63974522 0 0 0 555587 0 0 0 63418935 0 2001 false true true true B 16310000 0 115220438 0 0 0 981595 859107 0 0 113379736 0 2008 true false true true C 685000 0 13480597 0 0 0 88670 141505 0 0 13250422 0 2003 true false true true A false false false false false false 0.0000 0.0000 0.0000 false false 0.0000 false false B false false false false false false 0.0000 0.0000 0.0000 false false 0.0000 false false C false false false false false false 0.0000 0.0000 0.0000 false false 0.0000 false false A false false false true false false 0.0 false false false 0.0 false false true B false false true false true true PIPER JAFFRAY 23.0 false false false 0.0 false false true C false false true false true true PIPER JAFFRAY 23.0 false false false 0 false false true A true B true C true LINE B, COLUMN (C) CUSIP NUMBERS SCHEDULE K, PART I THE BOND FROM HOSPITAL AUTHORITY NO. 1 OF LANCASTER COUNTY, NE HAS 3 SEPARATE CUSIP NUMBERS: A: 513886SR3; B-1: 513886SS1; B-2: 513886ST9 TOTAL PROCEEDS OF ISSUE SCHEDULE K, PART II, LINE 3 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. PRIVATE BUSINESS USE SCHEDULE K, PART III PART III HAS NOT BEEN COMPLETED GIVEN THAT ALL BONDS LISTED IN ROWS A THROUGH C OF PART I, WERE ISSUED SOLELY TO REFUND BONDS ISSUED PRIOR TO 2003. ISSUER NAME: HOSPITAL AUTHORITY NO. 1 OF LANCASTER COUNTY, NE: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/30/2011. AS DESCRIBED IN THE ESCROW VERIFICATION REPORT, THE BOND PROCEEDS WERE HELD IN A YIELD RESTRICTED ESCROW THAT WAS INVESTED BELOW THE YIELD ON THE REFUNDING BONDS. AS NO REBATABLE ARBITRAGE WAS EARNED ON THE ESCROW AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE ANALYSIS IS NECESSARY. MATTHEW GOETTSCH MD EMPLOYEE COMPENSATION PACKAGE X 125000 10423 false false true 10423 NEBRASKA PULMONARY SPECIALTIES JOHN TRAPP, M.D. IS A PARTNER IN NEBRASKA PULMONARY SPECIALTIES 407000 PAYMENT FOR PHYSICIAN SERVICES false Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 KIMBERLY RUSSEL AND CAROLYN CODY, M.D. - BUSINESS RELATIONSHIP, KIMBERLY RUSSEL AND RUSSELL GRONEWOLD - BUSINESS RELATIONSHIP, KIMBERLY RUSSEL AND DAVID REESE - BUSINESS RELATIONSHIP, KIMBERLY RUSSEL AND SHIRLEY TRAVIS, R.N. - BUSINESS RELATIONSHIP, KIMBERLY RUSSEL AND JOHN WOODRICH - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND C. REX BEVINS - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND GENE BRAKE - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND KATHY CAMPBELL - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND NICHOLAS CUSICK - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND JOHN DITTMAN - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND RICHARD EVNEN - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND BRENDA FRANKLIN, R.N. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND JAMES GRIESEN, PH.D. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND RON HARRIS - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND GARY HUSTAD, M.D. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND DAVID KECK, PH.D. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND MARTIN MASSENGALE, PH.D. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND ARDEN (BEAU) REID, III - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND JOHN TRAPP, M.D. - BUSINESS RELATIONSHIP, CAROLYN CODY, M.D. AND JOHN WOODRICH - BUSINESS RELATIONSHIP, MANY OF THE PERSONS LISTED IN PART VII, SECTION A HAVE A "BUSINESS RELATIONSHIP" WITH EACH OTHER BY VIRTUE OF THEIR EMPLOYMENT BY A BRYAN HEALTH SYSTEM ENTITY. - Significant changes to organizational documents Form 990, Part VI, Section A, Line 4 THE BOARD OF TRUSTEES OF BRYAN MEDICAL CENTER ADOPTED A RESOLUTION TO THE ORGANIZATION'S ARTICLES OF INCORPORATION, EFFECTIVE JULY 11, 2012, CHANGING THE NAME OF BRYANLGH MEDICAL CENTER TO BRYAN MEDICAL CENTER. BRYAN MEDICAL CENTER RECEIVED AN IRS AFFIRMATION LETTER IN SEPTEMBER, 2012 CONFIRMING THE ORGANIZATION'S NAME CHANGE. THE ORGANIZATION'S BYLAWS WERE ALSO AMENDED DURING THE TAX YEAR TO REFLECT THE NAME CHANGE OF THE ORGANIZATION. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 AS STATED IN THE CORPORATION'S ORGANIZING DOCUMENTS, THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS BRYAN HEALTH. BRYAN HEALTH HAS THE RIGHTS UNDER THE ORGANIZING DOCUMENTS TO: (1) APPROVE SIGNIFICANT DECISIONS OF THE ORGANIZATION'S GOVERNING BODY; (2) ELECT THE MEMBERS OF THE GOVERNING BODY; AND (3) RECEIVE ANY REMAINING ASSETS AFTER DISSOLUTION OF THE ORGANIZATION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a BRYAN HEALTH AS SOLE CORPORATE MEMBER OF THE ORGANIZATION, HAS THE RIGHT UNDER THE ORGANIZING DOCUMENTS TO REMOVE ANY TRUSTEE FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE BY A VOTE OF AT LEAST TWO-THIRDS (2/3) OF ALL THE VOTING TRUSTEES OF BRYAN HEALTH. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b BRYAN HEALTH IS THE SOLE MEMBER OF BRYAN MEDICAL CENTER ("MEDICAL CENTER"). PURSUANT TO THE GOVERNING DOCUMENTS, THE BOARD OF THE MEDICAL CENTER MAY MANAGE THE AFFAIRS OF THE CORPORATION; HOWEVER, THE BOARD MAY NOT, WITHOUT THE PRIOR APPROVAL OF THE HEALTH SYSTEM (1) ADOPT ANY LONG-TERM CAPITAL OR OPERATIONAL BUDGET; (2) ADOPT ANY CHANGES IN ANY ANNUAL OR LONG-TERM CAPITAL BUDGET OR OPERATIONAL EXPENSE BUDGET EXCEEDING $5,000,000 IN ANY SINGLE TRANSACTION OR $10,000,000 IN ANY CORPORATION FISCAL YEAR; (3) APPROVE OR IMPLEMENT AMENDMENTS TO ITS MISSION STATEMENT OR STRATEGIC PLAN; (4) APPROVE ANY INDEBTEDNESS OR INCUR A MORTGAGE OR LIEN OF ANY KIND OR NATURE ON ASSETS OF THE CORPORATION WHERE THE BORROWING OR INDEBTEDNESS EXCEEDS $5,000,000 IN ANY SINGLE TRANSACTION OR A TOTAL OF $10,000,000 IN ANY CORPORATION FISCAL YEAR; (5) ENGAGE IN OR ENTER INTO ANY TRANSACTION OR TRANSACTIONS PROVIDING FOR THE TRANSFER, SALE OR OTHER DISPOSITION OF CAPITAL ASSETS IN ANY SINGLE TRANSACTION OF $5,000,000 OR A TOTAL OF $10,000,000 IN ANY CORPORATION FISCAL YEAR; (6) APPROVE THE ELECTION OF MEMBERS OF THE BOARD; (7) APPROVE THE APPOINTMENT OF THE SYSTEM PRESIDENT/CHIEF EXECUTIVE OFFICER; (8) APPROVE PARTICIPATION IN OTHER HEALTH CARE SYSTEMS BY AFFILIATION OR MERGER; (9) APPROVE ITS LIQUIDATION OR DISSOLUTION; (10) ORGANIZE OR ACQUIRE, OR AUTHORIZE THE ORGANIZATION OR ACQUISITION OF ANY INTEREST IN, AS ALLOWED BY THE CODE, OF ANY CORPORATION, ASSOCIATION, LIMITED LIABILITY COMPANY, PARTNERSHIP; TRUST, SHARED SERVICE ARRANGEMENT; JOINT VENTURE OR OTHER ENTITY, DIRECTLY OR INDIRECTLY, WHERE THE CAPITAL EXPENDITURES OR OPERATING EXPENSES BY THE CORPORATION IN CONNECTION WITH SUCH ORGANIZATION OR ACQUISITION IN ANY SINGLE TRANSACTION EXCEEDS $5,000,000 OR A TOTAL OF $10,000,000 IN ANY CORPORATION FISCAL YEAR; (11) AMEND THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; OR (12) TAKE ANY OTHER ACTIONS WHICH MAY BE INCONSISTENT WITH THE SYSTEM'S GOALS AND OBJECTIVES. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THIS 990 WAS PREPARED BY BRYAN HEALTH'S TAX DIVISION. DURING THE RETURN PREPARATION PROCESS, THE TAX DIVISION WORKS DILIGENTLY WITH OTHER DEPARTMENTS INCLUDING HUMAN RESOURCES, FINANCE, LEGAL, AND DEVELOPMENT TO GATHER INFORMATION TO COMPLETE FORM 990 AND ATTACHED SCHEDULES IN AN ACCURATE AND THOROUGH MANNER. THIS 990 WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, AND OTHER KEY OFFICERS OF BRYAN HEALTH. THIS 990 WAS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. BRYAN HEALTH'S BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE. EACH MEMBER OF THE AUDIT COMMITTEE RECEIVED A COMPLETE COPY OF THIS 990, PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy Form 990, Part VI, Section B, Line 12c BRYAN MEDICAL CENTER HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT IS MONITORED AND ENFORCED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES OF BRYAN HEALTH. BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE QUESTIONNAIRE TO IDENTIFY ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS, OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT. THE QUESTIONNAIRE REQUIRES EACH COVERED PERSON TO SIGN A STATEMENT CERTIFYING THAT HE/SHE: (1) HAS REPORTED INFORMATION THAT IS CORRECT AND COMPLETE TO THE BEST OF THEIR KNOWLEDGE; (2) HAS READ THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE POLICY, AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY. COVERED PERSONS ARE ALSO REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME SUCH CONFLICTS ARISE. PERSONS WHO HAVE NOT RETURNED QUESTIONNAIRES ARE CONTACTED ADDITIONAL TIMES IN AN EFFORT TO RECEIVE COMPLETE AND ACCURATE RESPONSES FROM ALL PERSONS. FAILURE TO COMPLETE THE QUESTIONNAIRE CAN RESULT IN DISCIPLINARY ACTIONS. THE QUESTIONNAIRES ARE REVIEWED IN DETAIL BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH. CONFLICTS ARE CLOSELY MONITORED BY MEMBERS OF THE GOVERNANCE COMMITTEE. THE CONFLICT OF INTEREST POLICY HAS RESTRICTIONS FOR ANY BOARD MEMBER WITH A CONFLICT OF INTEREST; SUCH AS, PROHIBITING THEM FROM PARTICIPATING IN DELIBERATIONS AND VOTING WITH REGARD TO CERTAIN TRANSACTIONS IN WHICH THEY HAVE AN INTEREST. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF THE LARGEST PRIVATE EMPLOYER IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON AUGUST 9, 2012. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE FORM 990, PART VI, SECTION B, LINE 15A. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION AND AMENDMENTS ARE AVAILABLE TO THE PUBLIC ON THE NEBRASKA SECRETARY OF STATE'S WEBSITE AT WWW.SOS.NE.GOV. ALSO, THIS ORGANIZATION IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF BRYAN HEALTH THAT ARE MADE AVAILABLE TO THE PUBLIC BY THE POSTING OF THESE DOCUMENTS THROUGH THE MUNICIPAL SECURITIES RULEMAKING BOARD WEBSITE AT EMMA.MSRB.ORG. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. FEDERAL TAX LAWS DO NOT REQUIRE THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION. COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES FORM 990, PART VII, SECTION A IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON BRYAN MEDICAL CENTER'S BOARD IS COMPENSATED FOR THEIR SERVICES AS BOARD MEMBERS. COMPENSATION AMOUNTS REPORTED ARE FOR SERVICES PROVIDED AS MEDICAL PROFESSIONALS OR EXECUTIVES OF THE ORGANIZATION, OR A RELATED ORGANIZATION. COMPENSATION AMOUNTS REPORTED ON FORM 990, PART VII, SECTION A, COLUMNS (D),(E) AND (F) ARE BASED ON THE CALENDAR YEAR ENDED DECEMBER 31, 2012. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 TRANSFERS FROM RELATED ENTITY - -35559032; PENSION LIABILITY ADJUSTMENT - 17993764; CHANGE IN TEMP RESTRICTED INTEREST IN BRYAN FOUNDATION - 1203105; OTHER CHANGES IN TEMP RESTRICTED NET ASSETS - -10858; DEFERRED TAX, NET - -191351; CORPORATE COST ALLOCATION TRANSFERS - 24153742; CHANGE IN PERMANENTLY RESTRICTED INTEREST IN BRYAN FOUNDATION - 297577; OVERSIGHT OF CONSOLIDATED AUDIT FORM 990, PART XII, LINE 2C BRYAN MEDICAL CENTER'S FINANCIAL STATEMENTS WERE AUDITED AS PART OF A CONSOLIDATED FINANCIAL STATEMENT FOR BRYAN HEALTH, THE ORGANIZATION'S SOLE MEMBER. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES OF BRYAN HEALTH IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS, AND THE SELECTION OF THE INDEPENDENT ACCOUNTING FIRM THAT PERFORMS THE AUDIT. BRYAN HEALTH 1600 SOUTH 48TH STREET LINCOLN NE 68506 HEALTHCARE NE 501(C)(3) 11 - Type III - FI BRYAN HEALTH false CRETE AREA MEDICAL CENTER 2910 BETTEN DRIVE CRETE NE 68333 HEALTHCARE NE 501(C)(3) 3 BRYAN HEALTH false BRYAN FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 FUNDRAISING NE 501(C)(3) 7 BRYAN HEALTH false BRYAN PHYSICIAN NETWORK 1600 SOUTH 48TH STREET LINCOLN NE 68506 HEALTHCARE NE 501(C)(3) 9 BRYAN HEALTH false BRYAN ENTERPRISES INC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470701037 MEDICAL SERVICES NE BRYAN HEALTH C CORPORATION 0 0 0 INTEGRATED CARDIOLOGY GROUP LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470844961 CARDIOLOGY NE BRYAN HEALTH C CORPORATION 0 0 0 false false true true false false false false false false true true true true true true true true true