2013-11-14T08:09:01-06:00 2012-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2012-01-01 351925641 INDIANA UNIVERSITY HEALTH BALL MEMORIAL PHYSICIANS INC % BROC BUDDE INDI 3179624575 950 N MERIDIAN STREET SUITE 800 Suite INDIANAPOLIS IN 46204 LORI A LUTHER 2013-11-12 JENNIFER D RHODERICK 3176817000 2012 2016-02-24 21:20:13Z MICHAEL E HALEY 2401 UNIVERSITY AVENUE MUNCIE IN 47303 33543996 false X WWW.IUHEALTH.ORG X 1994 IN Improve the health of our patients and the community through innovation and excellence in care, education, research, and service 9 3 411 0 0 0 0 0 24705238 31234171 177 -9037 14069 2309825 24719484 33534959 0 0 0 0 22853664 33991693 0 0 0 14834279 15737071 37687943 49728764 -12968459 -16193805 6055577 8048719 4299316 7504101 1756261 544618 Improve the health of our patients and the community through innovation and excellence in care, education, research, and service. false false 44516495 0 31234171 Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") includes family physicians, internal medicine specialists, pediatricians, neonatologists, perinatologist, oncologists, general surgeons, infectious diseases specialists and nurse practitioners committed to providing personalized, quality care at convenient locations throughout East Central Indiana. For the convenience of its patients, many IU Health Ball Memorial Physicians locations include an on-site pharmacy, imaging and physical therapy services. 44516495 true false false false false false false false false false 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 true true true true false false true 28 0 true 411 true false false false false false false false false false false X 9 3 true false false false true true true true true false false true true true true true true false true false IN X BROC BUDDE 3179624575 950 N MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 MICHAEL E HALEY 2.0 55.0 X X 0 732597 49956 HAROLD L BERFIEND 2.0 55.0 X X 0 482526 34287 JEFFREY C BIRD MD 55.0 0.0 X 320675 0 36203 DAVID C GOBBLE PHD 2.0 0.0 X 0 0 0 RANDALL B HOWARD PHD 2.0 0.0 X 0 0 0 RYAN M JOHNSTON MD 55.0 0.0 X 283266 0 37589 MICHAEL O LUNSFORD 2.0 0.0 X 0 0 0 CHARLES R ROUTH MD 55.0 0.0 X 317766 750 36432 CAROL E SEALS 2.0 55.0 X X 0 166029 13488 LORI A LUTHER 2.0 55.0 X 0 229209 17057 STEWART BROWN MD 55.0 0.0 X 314919 0 29848 JOSEPH B LANDWEHR MD 55.0 0.0 X 590554 0 36109 SULFIKAR IBRAHIM MD 55.0 0.0 X 532899 0 7198 WILLIAM S CASSEL MD 55.0 0.0 X 496439 0 21282 MICHAEL J BURRELL MD 55.0 0.0 X 454418 0 25641 PAUL B STEWART MD 55.0 0.0 X 405794 0 29027 3716730 1611111 374117 89 false true false LINDE HEALTHCARE STAFFING INC PO BOX 915241 DALLAS TX 75391 TEMPORARY STAFFING 609308 EIS PC 330 E MAIN ST MUNCIE IN 47303 MEDICAL 334647 STAFF CARE INC PO BOX 281923 ATLANTA GA 30384 MEDICAL 183291 MEDICAL CONSULTANTS PC 800 S TILLOTSON AVE MUNCIE IN 47304 MEDICAL 145712 PRAKASH BHOOPALAM MD 6800 W SAINT ANDREWS AVE YORKTOWN IN 47396 MEDICAL 116742 6 0 NET PATIENT SERVICE REVENUE 621110 29317955 29317955 0 0 SHARED SERVICES 541900 1326017 1326017 0 0 ELECTRONIC HEALTH RECORDS INCENTIVE 900099 588999 588999 0 RENT FROM RELATED 501(C)(3) ORGS. 532000 1200 1200 0 0 31234171 0 0 0 8838 8838 0 8838 8838 9037 -9037 -9037 -9037 0 0 0 ALL OTHER REVENUE 900099 2300987 0 0 2300987 2300987 33534959 31234171 0 2300788 0 0 0 0 1376698 1255307 121391 0 28553301 26035601 2517700 558335 509104 49231 2050574 1869764 180810 1452785 1416850 35935 0 0 0 0 0 0 6972473 5248038 1724435 1215 1215 350431 237729 112702 44400 44234 166 0 1922928 1882073 40855 86787 83209 3578 0 0 4895 1956 2939 0 625478 252042 373436 834066 786350 47716 BAD DEBT 3584589 3584589 0 0 DRUGS AND MEDICAL SUPPLIES 1240177 1240177 0 0 RECRUITMENT 22000 22000 0 0 NONCAPITALIZED EQUIPMENT 7423 7423 0 0 40209 38834 1375 49728764 44516495 5212269 0 5935 5935 0 12689 0 0 2847892 5243159 0 0 0 0 450763 403517 0 0 60361 138688 1075544 415204 557082 660340 0 0 0 0 0 0 1947764 1584391 185780 0 6055577 8048719 3712781 6212647 0 0 2432 1090 0 0 0 0 0 0 7502 34538 0 0 576601 1255826 4299316 7504101 X 1570481 544618 0 0 185780 0 1756261 544618 6055577 8048719 X -16193805 0 0 0 -185780 15167942 X false true X true false X 0 0 0 0 0 0 4701151 12163237 17366111 24705238 30645172 89580909 114394 44447 2889986 3048827 0 0 4701151 12277631 17410558 24705238 33535158 92629736 0 1211016 1350530 984697 3546243 1211016 1350530 984697 3546243 89083493 103351 14246 8838 126435 0 103351 14246 8838 126435 0 0 4701151 12277631 17513909 24719484 33543996 92756171 0.96040 0.95926 0.00136 0.00179 X 13300 6281 7019 10260 10260 0 988760 398663 590097 63224 63224 660340 0 INTERCOMPANY PAYABLES (NET) 790826 PENSION AND OTHER RETIREMENT LIABILITIES 465000 1255826 Schedule D, Part X - Other Liabilities Line 2 - FIN 48 (ASC 740) Footnote Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") is a subsidiary in the consolidated financial statements of Indiana University Health, Inc. ("IU Health"). IU Health adopted FIN 48 in 2007. No disclosures were required in 2012 under GAAP as IU Health does not have any material tax contingencies that required disclosures in the footnotes. X false false false true false false false false false true false MICHAEL E HALEY 0 479675 0 148262 0 104660 0 21020 0 28936 0 782553 0 0 HAROLD L BERFIEND 0 255645 0 43609 0 183272 0 17004 0 17283 0 516813 0 0 JEFFREY C BIRD MD 269850 0 49859 0 966 0 12250 0 23953 0 356878 0 0 0 RYAN M JOHNSTON MD 255034 0 27812 0 420 0 12250 0 25339 0 320855 0 0 0 CHARLES R ROUTH MD 217266 0 82678 0 17822 750 12214 0 24218 0 354198 750 0 0 CAROL E SEALS 0 137153 0 23068 0 5808 0 6486 0 7002 0 179517 0 0 LORI A LUTHER 0 188982 0 10000 0 30227 0 8486 0 8571 0 246266 0 0 STEWART BROWN MD 288100 0 25013 0 1806 0 12250 0 17598 0 344767 0 0 0 JOSEPH B LANDWEHR MD 514924 0 75000 0 630 0 10390 0 25719 0 626663 0 0 0 SULFIKAR IBRAHIM MD 248748 0 284106 0 45 0 0 0 7198 0 540097 0 0 0 WILLIAM S CASSEL MD 374764 0 111633 0 10042 0 0 0 21282 0 517721 0 0 0 MICHAEL J BURRELL MD 437363 0 0 0 17055 0 7633 0 18008 0 480059 0 0 0 PAUL B STEWART MD 386532 0 8257 0 11005 0 6447 0 22580 0 434821 0 0 0 Schedule J, Part I - Questions Regarding Compensation Line 1b - Gross-Up Payments and Personal Services Executive physicals were provided for certain board members, including Michael O. Lunsford, free of charge. The value of the physicals were not included in taxable compensation. Schedule J, Part I - Questions Regarding Compensation Line 3 - Compensation of the Organization's CEO/Executive Director Michael E. Haley, the President of Indiana University Health Ball Memorial Hospital, Inc. ("IU Health Ball Memorial Hospital") and Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians"), is compensated as an employee of Indiana University Health, Inc. ("IU Health") for his services performed at IU Health Ball Memorial Hospital. IU Health has a process in place to determine the compensation of IU Health Ball Memorial Hospital' CEO. This process includes the use of a written employment contract, the terms of which are determined based upon a compensation survey/study conducted by an independent compensation consultant with review and approval by IU Health's compensation committee and board of directors. Schedule J, Part I - Questions Regarding Compensation Line 4b - Supplemental Nonqualified Retirement Plan Harold L. Berfiend participates in a 457(f) supplemental executive benefit plan of Indiana University Health Ball Memorial Hospital, Inc., provisions of which are designed to retain its critical employees. The plan provides for an additional retirement benefit for service through normal retirement or other key dates. If the executive leaves prior to retirement or other key dates, the benefit may be forfeited or reduced. For Harold L. Berfiend, $137,176 is included in column b(iii), other reportable compensation, representing the amount received under his vested 457(f) supplemental executive benefit plan. The amount received by Harold L. Berfiend was mistakenly reported on his Form W-2 received from Indiana University Health, Inc. instead of Indiana University Health Ball Memorial Hospital, Inc. Michael E. Haley participates in a supplemental executive retirement plan of Indiana University Health, Inc., provisions of which are designed to retain its critical employees. The plan provides for an additional retirement benefit for service through normal retirement or other key dates. If the executive leaves prior to retirement or other key dates, the benefit may be forfeited or reduced. Michael E. Haley has an amount included in column c, deferred compensation, representing the current year increase in the accrued benefit and/or current contributions. No amount was actually paid to these executives during the year. Schedule J, Part I - Questions Regarding Compensation Line 7 - Non-Fixed Payments Amounts disclosed in Column B(ii) include a long-term and short-term incentive for certain executives and short-term incentive for other employees. Although these plans are based on a fixed formula that has been approved by the Board of Directors based upon certain qualitative and quantitative factors and goals, all discretionary incentive plans must be approved by the Board of Directors prior to any incentive payout. Part VI, Section A - Governing Body and Management Line 1b - Number of Voting Members that are Independent Indiana University Health Ball Memorial Physicians, Inc. is part of a multi-entity hospital system controlled by Indiana University Health, Inc., a 501(c)(3) tax-exempt organization whose board is comprised of voting members, of which substantially all are independent community members. Part VI, Section A - Governing Body and Management Line 2 - Family or Business Relationships Michael E. Haley served on the board of directors of Cardinal Health Ventures, Inc. Additionally, Michael E. Haley and Harold L. Berfiend served as officers of Cardinal Health Ventures, Inc. No additional compensation is provided. Michael E. Haley and Harold L. Berfiend served on the board of managers of Ball Outpatient Surgery Center, LLC. No additional compensation is provided. Part VI, Section A - Governing Body and Management Lines 6, 7a and 7b - Members or Stockholders Line 6: Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") has one class of membership and the sole member is Indiana University Health Ball Memorial Hospital, Inc. ("IU Health Ball Memorial Hospital"). Line 7a: IU Health Ball Memorial Hospital elects directors annually to serve three-year terms on the board of IU Health Ball Memorial Physicians. Line 7b: The Corporate Member, IU Health Ball Memorial Hospital, reserves the power to alter, amend, repeal, and supplement the governing documents, elect or remove, with or without cause, members of the Board of Directors; appoint or remove, with or without cause, the President; approve or remove, with or without cause, all persons elected or appointed as officers; approve the annual operating and capital budgets; and establish the conditions under which corporate member approval shall be required for the sale, assignment, transfer, mortgage, pledge, or other disposal of any asset. Part VI, Section A - Governing Body and Management Line 11b - Form 990 Provided to Governing Body Indiana University Health Ball Memorial Physicians, Inc. has established the following process for the review of the Form 990 and related schedules before it is filed: The Treasurer reviewed and approved the Form 990 and related schedules. After the review and approval from the Treasurer, a complete final copy, as filed with the Internal Revenue Service, of the Form 990 and related schedules was made available to each board member on a secure intranet site prior to the return being filed. Each member was informed of the availability of the Tax Department to answer any questions. Part VI, Section B - Policies Lines 12, 13, 14, and 16b Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") is part of the Indiana University Health, Inc. ("IU Health") system. As the sole member and controlling parent of Indiana University Health Ball Memorial Hospital, Inc., the sole member and controlling parent of IU Health Ball Memorial Physicians, IU Health and its Board of Directors have mandated that certain policies be followed to ensure greater standardization throughout the system. Thus, IU Health Ball Memorial Physicians' Board of Directors was not required to separately adopt a conflict of interest, whistleblower, document retention and destruction and joint venture policies because IU Health's Board of Directors had already adopted and required these policies to be followed by its subsidiaries. Part VI, Section B - Policies Line 12c - Conflict of Interest Policy Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians") has a Conflict of Interest Policy, the purpose of which is to protect IU Health Ball Memorial Physicians' interests when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer, director, or employee. Each employee that is manager level or above, including officers and directors, is required to annually sign a statement which affirms that such person (1) has received a copy of the conflict of interest policy; (2) has read and understands the policy; (3) has agreed to comply with the policy; and (4) understands and acknowledges that the Corporation is a tax-exempt organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If an interest is disclosed, the form requires that the discloser's supervisor sign the form to indicate his/her knowledge and approval of the interest. The form is then submitted to Corporate Compliance for review. If the disclosure is by the CEO/President, it is reviewed by the board chairman for approval. If the disclosure is by a member of the board of directors, the General Counsel/Chief Compliance Officer reviews the disclosures and determines whether to consent. Board members with a conflict of interest cannot participate in any decision related to that conflict. Breach of the conflict of interest policy, including failure to complete and update the questionnaire and failure to disclose an interest that should be disclosed, may subject an individual to disciplinary action, including dismissal. Part VI, Section B - Policies Line 15 - Process for Determining Compensation Indiana University Health Ball Memorial Physicians, Inc. has a process in place to determine the compensation for its key employees. Indiana University Health Ball Memorial Physicians, Inc. uses an independent compensation consultant who utilizes a variety of methods and procedures to obtain compensation ranges for comparable officer and employee positions. The independent compensation consultant provides Indiana University Health Ball Memorial Physicians, Inc. with recommended compensation ranges for its officers and other employees, which are then used as a guide for setting reasonable compensation by management. Management decisions with regard to determining compensation are subject to the review and approval of the Board of Directors, Compensation Committee, and/or Corporate member. Part VI, Section C - Disclosure Line 19 - Public Disclosure Indiana University Health Ball Memorial Physicians, Inc.'s ("IU Health Ball Memorial Physicians") Articles of Incorporation are available for public inspection through the Indiana Secretary of State's web-site. IU Health Ball Memorial Physicians' conflict of interest procedures are disclosed on the Form 990, Schedule O. IU Health Ball Memorial Physicians is a consolidated subsidiary in the consolidated financial statements for Indiana University Health, Inc. ("IU Health"). The consolidated financial statements for IU Health are available to the public through its bond filings. Part IX - Statement of Functional Expenses Line 11g - Other Fees for Services Line 11g includes amounts paid for the following: Shared Services/Professional Fees - $6,972,473 Part XI - Reconciliation of Net Assets Line 9 - Other Changes in Net Assets or Fund Balances During 2012, Indiana University Health Ball Memorial Hospital, Inc. ("IU Health Ball Memorial Hospital"), made an equity transfer to Indiana University Health Ball Memorial Physicians, Inc. ("IU Health Ball Memorial Physicians"), a subsidiary of IU Health Ball Memorial Hospital, in the amount of $15,167,942. Throughout the existence of IU Health Ball Memorial Physicians, IU Health Ball Memorial Hospital has provided funds to support IU Health Ball Memorial Physicians' exempt purpose. Although there was never any intent for IU Health Ball Memorial Physicians to repay IU Health Ball Memorial Hospital, these amounts were recorded as intercompany balances rather than equity transfers. During 2012, IU Health Ball Memorial Hospital and IU Health Ball Memorial Physicians made adjustments to their books and records to reflect these intercompany balances as equity transfers for both book and tax purposes. 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