2013-04-09T15:00:24-05:00 2012-05-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2011-06-01 201357375 BRYAN PHYSICIAN NETWORK BRYA 4024813190 1600 SOUTH 48TH STREET LINCOLN NE 685061299 RUSSELL GRONEWOLD 2013-04-10 false John Woodhull P01305268 3128997000 2011 2016-02-25 16:41:14Z RUSSELL GRONEWOLD 1600 SOUTH 48TH STREET LINCOLN NE 68506 7773542 false X WWW.BRYANHEALTH.COM X 2004 NE BRYAN PHYSICIAN NETWORK'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS, ALLIED HEALTH PROFESSIONALS AND BRYAN MEDICAL CENTER. 8 2 78 2 46733 0 0 4527 7354578 7388144 6957 7905 334234 372877 7695769 7773453 0 0 0 0 7196585 7662542 0 0 0 2816803 2643728 10013388 10306270 -2317619 -2532817 1644266 1232501 526820 693798 1117446 538703 BRYAN PHYSICIAN NETWORK'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS, ALLIED HEALTH PROFESSIONALS AND BRYAN MEDICAL CENTER. false false 8918949 0 7388144 BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK") PROVIDES QUALITY MEDICAL HEALTH CARE SERVICES TO EASTERN NEBRASKA RESIDENTS AND IS AN ESSENTIAL COMPONENT IN FULFILLING THE COMMITMENT OF ITS PARENT ORGANIZATION, BRYAN HEALTH, TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS AND COMMUNITIES. DURING THE YEAR, PHYSICIAN NETWORK EMPLOYED 18 PHYSICIANS AND 2 NURSE PRACTITIONERS, PROVIDING PRIMARY AND SPECIALTY HEALTH CARE SERVICES AT 6 LOCATIONS THROUGHOUT THE COMMUNITY. PHYSICIAN NETWORK HAS SPECIALTY SERVICES TO MEET THE HEALTH CARE NEEDS OF THE COMMUNITY THAT INCLUDE AREAS SUCH AS HIGH RISK PREGNANCY, NEONATAL ICU, PSYCHIATRY, TRAUMA, INTERNAL MEDICINE AND FAMILY MEDICINE. PHYSICIAN NETWORK HAD MORE THAN 61,900 PATIENT ENCOUNTERS DURING THE YEAR AND PROVIDED HEALTH CARE TO MORE THAN 4,100 NEW PATIENTS. PHYSICIAN NETWORK IS COMMITTED TO OFFERING ACCESS TO QUALITY HEALTH CARE, INCLUDING PROVIDING FREE OR DISCOUNTED HEALTH CARE TO THE UNINSURED AND UNDERINSURED POPULATION AND PERSONS COVERED BY GOVERNMENT SPONSORED HEALTH CARE PROGRAMS. 8918949 true false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false true false false false false false false false false false true false false false false true 16 0 true 78 true true true false false false false false false false false false X 8 2 true false false false true true true true true false false false true true true true true true true false NE X RUSSELL GRONEWOLD 4024813190 1600 SOUTH 48TH STREET LINCOLN NE 685061299 LAWRENCE WIDMAN MD 50.00 X X 313827 0 29397 MICHAEL SAYERS MD 50.00 X X 168546 0 9162 RUSSELL GRONEWOLD 1.00 X X 0 447958 36996 SHIRLEY TRAVIS 24.00 X X 0 285044 30790 ANDREW BOHART MD 50.00 X 202964 0 12100 DAVID DYKE MD 1.00 X 0 731 0 JULIE HAMANN MD 50.00 X 153765 0 20405 TIMOTHY LIESKE MD 1.00 X 0 0 0 ALBERT OWUSU-ANSAH MD 50.00 X 415462 0 9366 CASSIDY MITCHELL MD 70.00 X 452372 0 23606 JAWED BHARWANI MD 50.00 X 232562 0 17776 MARK BRISSO MD 50.00 X 347862 0 18497 MAUREEN MALEE MD 50.00 X 629289 0 14139 2916649 733733 222234 17 false true false COMPHEALTH ASSOCIATES INC PO BOX 972651 DALLAS TX 753972651 TEMP LABOR 103574 1 4527 4527 NET PATIENT REVENUE 621110 6813711 6813711 MEDICAL DIRECTORS INCOME 621110 266019 266019 PSYCH CONTRACT SERVICES INCOME 621110 154604 154604 TRAUMA CALL INCOME 621110 153810 153810 0 0 0 0 7388144 7994 7994 0 0 0 0 0 0 89 0 -89 -89 -89 0 0 0 BILLING SERVICE REVENUE 541900 296519 46733 249786 MISCELLANEOUS REVENUE 900099 76358 76358 0 0 0 0 372877 7773453 7388144 46733 334049 0 0 0 0 1030512 978987 51525 0 5642431 4796066 846365 136343 115892 20451 523681 445129 78552 329575 280139 49436 0 0 4250 4250 0 0 0 184791 139938 44853 66770 66770 220989 187841 33148 78225 66491 11734 0 609633 579151 30482 9296 7902 1394 0 1575 1339 236 0 0 247886 235492 12394 139478 120256 19222 PROVISION FOR BAD DEBT 378786 378786 DRUGS 226020 226020 MEDICAL SUPPLIES 123259 123259 CORPORATE COST ALLOCATION 104074 104074 248696 236261 12435 0 10306270 8918949 1387321 0 0 0 16954 2906 3127 806114 710465 0 11667 7948 9000 16694 439 1543556 1126292 646918 417264 0 0 0 0 163686 63585 1644266 1232501 526820 693798 0 0 526820 693798 X 1117446 538703 1117446 538703 1644266 1232501 X -2532817 1954074 X X false true true X false X 4527 4527 3976215 6652839 7354578 7388144 25371776 124917 225741 282729 246830 880217 0 0 0 4101132 6878580 7637307 7639501 26256520 0 495752 474660 506092 512308 1988812 0 495752 474660 506092 512308 1988812 24267708 852 4912 7068 7994 20826 -4352 -6698 0 0 -11050 0 -3500 -1786 7068 7994 9776 0 0 11080 13804 38301 76358 139543 0 4108712 6890598 7682676 7723853 26405839 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 0, COLUMN B - 11080, COLUMN C - 13804, COLUMN D - 38301, COLUMN E - 76358, COLUMN F - 139543;, 0 0 21332 12265 9067 1522224 1114027 408197 0 417264 OTHER ACCOUNTS RECEIVABLE 63585 63585 0 0 7773453 10306270 -2532817 1954074 1954074 -578743 9727528 1954075 1954075 7773453 0 0 7773453 10306270 0 0 10306270 0 0 10306270 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE BRYAN HEALTH SYSTEM FOLLOWS 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, 2012 AND 2011. THE SYSTEM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. false true false true false false false false false ALBERT OWUSU-ANSAH MD 343680 0 69955 0 1827 0 8647 0 719 0 424828 0 0 0 ANDREW BOHART MD 181346 0 20000 0 1618 0 0 0 12100 0 215064 0 0 0 CASSIDY MITCHELL MD 452372 0 0 0 0 0 8339 0 15267 0 475978 0 0 0 JAWED BHARWANI MD 208957 0 22449 0 1156 0 8116 0 9660 0 250338 0 0 0 JULIE HAMANN MD 153115 0 0 0 650 0 5442 0 14963 0 174170 0 0 0 LAWRENCE WIDMAN MD 231821 0 81344 0 662 0 9800 0 19597 0 343224 0 0 0 MARK BRISSO MD 261444 0 85312 0 1106 0 4900 0 13597 0 366359 0 0 0 MAUREEN MALEE MD 609647 0 0 0 19642 0 9049 0 5090 0 643428 0 0 0 MICHAEL SAYERS MD 167678 0 0 0 868 0 3461 0 5701 0 177708 0 0 0 RUSSELL GRONEWOLD 0 324755 0 34862 0 88341 0 13475 0 23521 0 484954 0 0 SHIRLEY TRAVIS 0 179035 0 19968 0 86041 0 21868 0 8922 0 315834 0 0 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, WHICH INCLUDES THIS ORGANIZATION'S PRESIDENT AND OTHER KEY OFFICERS, 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 BOARD OF TRUSTEES AND THE 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 ARE 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 MAY 22, 2012. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. EMPLOYED PHYSICIAN POSITIONS ARE REVIEWED AND COMPARED TO MGMA STANDARDS FOR THE SPECIFIC SPECIALTY UNDER REVIEW. 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: RUSSELL GRONEWOLD: $73,691; AND SHIRLEY TRAVIS: $39,532 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. NO PHYSICIAN EMPLOYED BY THE ORGANIZATION IS PAID COMPENSATION CONTINGENT UPON THE ORGANIZATION'S OVERALL REVENUES OR NET EARNINGS. 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 THIS ORGANIZATION'S BOARD, OR ANY AFFILIATED BOARD, IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE FOR SERVICES PERFORMED AS PHYSICIANS AND EXECUTIVES OF BRYAN PHYSICIAN NETWORK, BRYAN HEALTH AND BRYAN MEDICAL CENTER; AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE BASED ON THE CALENDAR YEAR ENDING DECEMBER 31, 2011. ANDREW BOHART MD COMPENSATION PACKAGE X 40000 11667 false false true 11667 NUMBER OF INDEPENDENT VOTING MEMBERS OF THE GOVERNING BOARD FORM 990, PART VI, LINE 1B BRYAN PHYSICIAN NETWORK'S BY-LAWS REQUIRE THAT AT LEAST THREE OF THE MEMBERS OF THE BOARD OF TRUSTEES SHALL BE EMPLOYED PHYSICIANS OF THE CORPORATION. ADDITIONALLY, BRYAN HEALTH HAS DETERMINED THAT ONE OF PHYSICIAN NETWORK'S BOARD MEMBERS SHALL BE A VICE PRESIDENT EMPLOYED BY BRYAN MEDICAL CENTER, AND ONE BOARD MEMBER SHALL BE A VICE PRESIDENT EMPLOYED BY BRYAN HEALTH. BRYAN HEALTH HAS DETERMINED THAT THESE NON-INDEPENDENT BOARD MEMBERS PROVIDE VALUABLE MEDICAL AND FINANCIAL LEADERSHIP TO THE CORPORATION. BUSINESS/ FAMILY RELATIONSHIPS FORM 990, PART VI, LINE 2 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 COVERING DOCUMENTS SINCE THE PRIOR FORM 990 WAS FILED FORM 990, PART VI, LINE 4 THE BOARD OF TRUSTEES OF BRYAN HEALTH, THE ORGANIZATION'S SOLE CORPORATE MEMBER, ADOPTED A RESOLUTION TO THE ORGANIZATION'S ARTICLES OF INCORPORATION, EFFECTIVE JULY 11, 2012, CHANGING THE NAME OF BRYANLGH PHYSICIAN NETWORK, INC. TO BRYAN PHYSICIAN NETWORK. BRYAN PHYSICIAN NETWORK RECEIVED AN IRS AFFIRMATION LETTER, DATED SEPTEMBER 25, 2012, CONFIRMING THE ORGANIZATION'S NAME CHANGE. BECAUSE THIS NAME CHANGE WAS EFFECTIVE AFTER THE TAX YEAR-END MAY 31, 2012, FORM 990, PART VI, SECTION A, LINE 4 WAS ANSWERED "NO". 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 BRYAN PHYSICIAN NETWORK 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 BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK"), HAS THE RIGHT UNDER THE ORGANIZING DOCUMENTS TO REMOVE ANY TRUSTEE FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE BY A MAJORITY VOTE OF ALL OF THE VOTING MEMBERS OF THE BOARD OF BRYAN HEALTH. ELECTION OF PHYSICIAN NETWORK'S BOARD OF TRUSTEES SHALL AT ALL TIMES BE SUBJECT TO THE APPROVAL OF BRYAN HEALTH. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b BRYAN HEALTH IS THE SOLE CORPORATE MEMBER OF BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK"). PURSUANT TO THE GOVERNING DOCUMENTS, THE BOARD OF TRUSTEES OF PHYSICIAN NETWORK MAY MANAGE THE AFFAIRS OF THE CORPORATION; HOWEVER, THE BOARD OF TRUSTEES MAY NOT, WITHOUT THE PRIOR APPROVAL OF BRYAN HEALTH: (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 $250,000 IN ANY SINGLE TRANSACTION OR $500,000 IN ANY ONE CORPORATION FISCAL YEAR; (3) APPROVE OR IMPLEMENT AMENDMENTS TO ITS MISSION STATEMENT OR TO STRATEGIC PLANS; (4) AMEND THE BYLAWS OR ARTICLES OF INCORPORATION; (5) APPROVE THE TRANSFER, SALE OR OTHER DISPOSITION OF CAPITAL ASSETS IN ANY ONE CORPORATION FISCAL YEAR IN EXCESS OF $500,000; (6) ORGANIZE OR ACQUIRE, OR AUTHORIZE THE ORGANIZATION OR ACQUISITION OF ANY CORPORATION, ASSOCIATION, PARTNERSHIP, TRUST, SHARED SERVICE ARRANGEMENT, JOINT VENTURE OR OTHER ENTITY, DIRECTLY OR INDIRECTLY, WHERE THE CAPITAL EXPENDITURE OR OPERATING EXPENSES BY THE CORPORATION IN CONNECTION WITH SUCH ORGANIZATION OR ACQUISITION IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000; (7) APPROVE ANY INDEBTEDNESS INVOLVING A MORTGAGE OR LIEN OF ANY KIND OR NATURE ON ASSETS OF THE CORPORATION WHERE THE BORROWING OR INDEBTEDNESS IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000; (8) ELECT OR APPOINT TRUSTEES OR THE PRESIDENT OF THE CORPORATION; OR (9) TAKE ANY OTHER ACTIONS WHICH MAY BE INCONSISTENT WITH BRYAN HEALTH'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 PRESIDENT OF BRYAN PHYSICIAN NETWORK, AND KEY OFFICERS OF BRYAN HEALTH SYSTEM; INCLUDING, THE CHIEF EXECUTIVE OFFICER, AND CHIEF FINANCIAL OFFICER. 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 FINANCE COMMITTEE. EACH MEMBER OF THE FINANCE 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 PHYSICIAN NETWORK HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT IS MONITORED AND ENFORCED BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH, THE SOLE MEMBER OF THE CORPORATION. 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, WHICH INCLUDES THIS ORGANIZATION'S PRESIDENT AND OTHER KEY OFFICERS, 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 BOARD OF TRUSTEES AND THE 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 ARE 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 MAY 22, 2012 ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. EMPLOYED PHYSICIAN POSITIONS ARE REVIEWED AND COMPARED TO MGMA STANDARDS FOR THE SPECIFIC SPECIALTY UNDER REVIEW. 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. Other changes in net assets or fund balances Form 990, Part XI, Line 5 TRANSFERS FROM RELATED ENTITY - 1850000; TRANSFER OF CORPORATE COST ALLOCATION - 104074; OVERSIGHT OF CONSOLIDATED AUDIT FORM 990, PART XII, LINE 2C BRYAN PHYSICIAN NETWORK'S FINANCIAL STATEMENTS WERE AUDITED AS PART OF A CONSOLIDATED FINANCIAL STATEMENT FOR BRYAN HEALTH, THE ORGANIZATION'S SOLE CORPORATE 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. 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 PHYSICIAN NETWORK'S BOARD, OR ANY AFFILIATED BOARD, IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN FORM 990, PART VII, SECTION A ARE FOR SERVICES PERFORMED AS PHYSICIANS AND EXECUTIVES OF BRYAN PHYSICIAN NETWORK, BRYAN HEALTH AND BRYAN MEDICAL CENTER AND NOT FOR SERVICES PERFORMED AS MEMBERS OF BRYAN PHYSICIAN NETWORK'S BOARD. COMPENSATION AMOUNTS REPORTED IN PART VII, SECTION A ARE BASED ON THE CALENDAR YEAR ENDING DECEMBER 31, 2011. BRYAN HEALTH SYSTEM 1600 SOUTH 48TH STREET LINCOLN NE 68506 363414823 HEALTHCARE NE 501(C)(3) 11 - Type III - FI NA false CRETE AREA MEDICAL CENTER 2910 BETTEN DRIVE CRETE NE 68333 470841285 HEALTHCARE NE 501(C)(3) 3 BRYAN HEALTH false BRYAN MEDICAL CENTER 1600 SOUTH 48TH STREET LINCOLN NE 68506 470376552 HEALTHCARE NE 501(C)(3) 3 BRYAN HEALTH false BRYAN FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 237005720 FUNDRAISING NE 501(C)(3) 7 BRYAN HEALTH false BRYAN ENTERPRISES INC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470701037 MEDICAL SERVICES NE NA C CORPORATION 0 0 0 INTEGRATED CARDIOLOGY GROUP LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470844961 CARDIOLOGY NE NA C CORPORATION 0 0 0 false false true false false false false false false true true true false true true true false false