2023-11-14T15:32:18+00:00 2022-12-31 990 2022-01-01 273533027 Indiana University Health Morgan Inc INDI 3179634842 950 N MERIDIAN STREET 1200 INDIANAPOLIS IN 46204 MICHAEL L CRAIG VP & CFO 2023-11-14 MICHAEL CRAIG 999009999 2022 2023-04-26 12:10:37Z MICHAEL L CRAIG 950 N MERIDIAN ST STE 300 INDIANAPOLIS IN 46204 1061555 false X N/A X 2010 IN To support Indiana University Health's provision of medical and healthcare services in Morgan County. 8 7 0 0 0 0 0 0 115223 642252 21771 18784 136994 661036 0 0 0 0 0 945711 929034 945711 929034 -808717 -267998 13169671 12400029 447676 20000 12721995 12380029 To support Indiana University Health's provision of medical and healthcare services in Morgan County. false false 874565 0 0 INDIANA UNIVERSITY HEALTH MORGAN, INC. ("IU HEALTH MORGAN") LEASES ITS FACILITIES AND EQUIPMENT TO INDIANA UNIVERSITY HEALTH, INC. ("IU HEALTH"), A RELATED 501(C)(3) TAX-EXEMPT ORGANIZATION, FOR A NOMINAL FEE THAT WAS PREPAID IN A PRIOR YEAR. IU HEALTH USES THESE FACILITIES AND EQUIPMENT IN THE OPERATION OF AN OUTPATIENT FACILITY TO SERVE THE RESIDENTS OF MARTINSVILLE, INDIANA AND SURROUNDING AREAS. 874565 true false false false false false false false true true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false false false false false false false false X 8 7 false false false false true true true true true false false true true true true true true true true false IN X CRAIG J JONES 3179634842 950 N MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 BRIAN T SHOCKNEY DIRECTOR/REGIONAL PRESIDENT (SCR) 2.0 53.0 X X 0 966602 185247 CAROLE KINDER DIRECTOR/SEC/TREAS (PART YEAR) 2.0 0 X X 0 900 0 RICHARD G HENDRICKSON DIRECTOR/CHAIR 2.0 6.0 X X 0 3600 0 TANA L LOBB Director/Secretary (Part Year) 2.0 0 X X 0 3600 0 GARRY B LINDBOE DIRECTOR 2.0 0 X 0 3600 0 GERARD P MCGRATH DIRECTOR 2.0 0 X 0 3600 0 RANDALL WOOD DIRECTOR 2.0 0 X 0 3600 0 RYAN GOODWIN DIRECTOR 2.0 0 X 0 3600 0 SHANNON KOHL DIRECTOR 2.0 0 X 0 0 0 MICHAEL L CRAIG VP & CFO (SCR) 5.0 50.0 X 0 320370 58505 JASON M KING RN VP, COO/CNO-MORGAN 50.0 0 X 0 199911 30259 LARRY R BAILEY FORMER PRESIDENT 0.0 50.0 X 0 277022 39671 0 1786405 313683 0 true true false 0 0 0 0 0 0 0 37708 37708 12372 12372 0 12372 12372 369775 635287 400519 -30744 635287 604544 604544 6412 0 0 6412 6412 661036 0 0 661036 2918 2918 0 0 0 0 896950 847251 49699 29166 27314 1852 0 929034 874565 54469 0 2116006 2580188 0 0 0 0 24645698 15132649 11049426 9513049 0 0 4239 306792 13169671 12400029 0 0 447676 20000 447676 20000 12153375 11597692 8620 222337 560000 560000 12721995 12380029 13169671 12400029 X -267998 -168343 94375 X false true X true false X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 213898 60461 38732 50049 50080 413220 0 213898 60461 38732 50049 50080 413220 0 0 0 0 0 6412 6412 213898 60461 38732 50049 56492 419632 0 0.0 0.98 1.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 6412.0, COLUMN F - 6412.0; 560000 560000 560000 560000 568620 -8620 560000 568620 568620 568620 568620 0.0 0.0 1.0 false false 3406573 3406573 14382870 8897099 5485771 0 0 0 5922559 5301854 620705 933696 933696 0 9513049 DUE TO THIRD-PARTY PAYERS ENVIRONMENTAL OBLIGATIONS 20000 20000 X Schedule D, Part V, Line 4 Intended uses of endowment funds TEMPORARILY RESTRICTED NET ASSETS ARE GENERALLY RESTRICTED FOR INDIGENT AND OTHER PATIENT CARE SERVICES, MEDICAL EDUCATION AND RESEARCH PROGRAMS, AND MEDICAL SUPPLIES AND EQUIPMENT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote IU HEALTH MORGAN IS A SUBSIDIARY IN IU HEALTH'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS. The Internal Revenue Service has determined that Indiana University Health and certain of its affiliated entities are tax-exempt organizations as defined in Section 501(c)(3) of the Internal Revenue Code (IRC). Indiana University Health and its tax-exempt affiliates are, however, subject to federal and state income taxes on unrelated business income under the provisions of IRC Section 511. Deferred income taxes that, as of December 31, 2022 and 2021, have no net carrying value reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting and the amounts used for income tax purposes. As of December 31, 2022 and 2021, the Indiana University Health System had gross deferred tax assets of $145,194,000 and $146,281,000, respectively, primarily relating to net operating loss carryovers. Management determined that a full valuation allowance at December 31, 2022 and 2021, was necessary to reduce the deferred tax assets to the amount that would more likely than not be realized. Based on the weight of the evidence, if it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance to reduce the deferred tax assets is recorded. At December 31, 2022, Indiana University Health System has available net operating loss carryforwards of $583,788,000. Net operating losses generated from 2001 through 2017 will expire between 2022 and 2037. Net operating losses generated after 2017 do not expire. false true false false false false false true false BRIAN T SHOCKNEY DIRECTOR/REGIONAL PRESIDENT (SCR) 0 623428 0 317043 0 26131 0 127403 0 57844 0 1151850 0 0 LARRY R BAILEY FORMER PRESIDENT 0 241490 0 24168 0 11364 0 11270 0 28401 0 316692 0 0 MICHAEL L CRAIG VP & CFO (SCR) 0 289062 0 27744 0 3564 0 12150 0 46355 0 378875 0 0 JASON M KING RN VP, COO/CNO-MORGAN 0 161616 0 37783 0 512 0 9191 0 21068 0 230170 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation IU HEALTH MORGAN'S REGIONAL PRESIDENT IS EMPLOYED BY INDIANA UNIVERSITY HEALTH, INC. IU HEALTH AND OTHER RELATED ORGANIZATIONS HAVE A PROCESS IN PLACE TO DETERMINE THE COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES. IU HEALTH HUMAN RESOURCES USES MARKET DATA FROM MULTIPLE COMPENSATION EXPERTS/VENDORS WHO UTILIZE A VARIETY OF METHODS AND PROCEDURES TO OBTAIN COMPENSATION RANGES FOR COMPARABLE OFFICERS AND EMPLOYEE POSITIONS. THIS MARKET DATA AND MULTIPLE OTHER FACTORS (INCLUDING MARKET PAY BENCHMARKS, INTERNAL EQUITY, CANDIDATE/EMPLOYEE QUALIFICATIONS & PERFORMANCE, AND BUSINESS NEEDS) ARE USED TO RECOMMEND COMPENSATION RANGES FOR ITS OFFICERS AND OTHER EMPLOYEES, WHICH ARE THEN USED AS A GUIDE FOR SETTING REASONABLE COMPENSATION BY MANAGEMENT. PLEASE SEE SCHEDULE O FOR ADDITIONAL DETAILS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan BRIAN T. SHOCKNEY PARTICIPATES IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, PROVISIONS OF WHICH ARE DESIGNED TO RETAIN THESE 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. BRIAN T. SHOCKNEY has AN AMOUNT INCLUDED IN COLUMN C, DEFERRED COMPENSATION, REPRESENTING THE CURRENT YEAR UNVESTED CONTRIBUTIONS MADE UNDER THE SUPPLEMENTAL RETIREMENT PLAN. NO AMOUNTS WERE ACTUALLY PAID TO THIS EXECUTIVE DURING THE YEAR. Schedule J, Part I, 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 COMMITTEE ON PERSONNEL AND COMPENSATION AND BOARD OF DIRECTORS PRIOR TO ANY INCENTIVE PAYOUT. Form 990, Part VI, Line 13 PART VI, LINES 12, 13, 14, AND 16B - POLICIES IU HEALTH MORGAN IS PART OF THE IU HEALTH SYSTEM. AS THE SOLE MEMBER AND CONTROLLING PARENT OF IU HEALTH MORGAN, IU HEALTH AND ITS BOARD OF DIRECTORS HAVE MANDATED THAT CERTAIN POLICIES BE FOLLOWED TO ENSURE GREATER STANDARDIZATION THROUGHOUT THE SYSTEM. THUS, IU HEALTH MORGAN'S 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. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF IU HEALTH MORGAN IS IU HEALTH, A 501(C)(3) TAX-EXEMPT ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE AFFAIRS OF THE CORPORATION SHALL BE MANAGED, CONTROLLED AND CONDUCTED BY, AND UNDER THE SUPERVISION OF, THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL HAVE THE NUMBER OF MEMBERS, NO FEWER THAN FIVE (5) AND NO GREATER THAN NINE (9), AS DESIGNATED BY RESOLUTION OF THE BOARD OF DIRECTORS FROM TIME TO TIME. AT ALL TIMES, THE MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE APPOINTED BY THE MEMBER, AND THE FULL BOARD OF DIRECTORS SHALL ELECT THE REMAINING DIRECTORS BY MAJORITY VOTE. AT ALL TIMES, AT LEAST SEVENTY-FIVE PERCENT (75%) OF THE MEMBERS OF THE BOARD OF DIRECTORS MUST RESIDE IN MORGAN COUNTY. THE BOARD OF DIRECTORS WILL APPOINT A NOMINATING COMMITTEE TO ASSIST IN IDENTIFYING NEW MEMBERS FOR THE BOARD OF DIRECTORS. THE NOMINATING COMMITTEE WILL CONSIST OF FOUR (4) TO SIX (6) INDIVIDUALS APPOINTED BY THE BOARD OF DIRECTORS AND ONE (1) INDIVIDUAL APPOINTED BY THE MORGAN COUNTY BOARD OF COUNTY COMMISSIONERS. BOARD-ELECTED DIRECTORS WILL BE SELECTED FROM A SLATE OF NOMINEES PREPARED BY THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE MAY MAKE RECOMMENDATIONS TO THE MEMBER FOR THE APPOINTMENT OF MEMBER APPOINTED DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE FOLLOWING WILL BE SUBJECT TO IU HEALTH'S APPROVAL AS THE SOLE MEMBER: (A) ANY PROPOSED AMENDMENT TO THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS; (B) APPROVAL OF THE CORPORATION'S ANNUAL CAPITAL AND OPERATING BUDGETS: (C) APPROVAL OF ANY UNBUDGETED OPERATING OR CAPITAL BUDGET ITEMS OR DEVIATIONS, INCLUDING ANY ISSUANCE OR GUARANTEE OF ANY UNBUDGETED DEBT, GREATER THAN THE BUDGETED AMOUNT BY (I) $100,000 PER FISCAL YEAR PER BUDGET LINE ITEM AND (II) $500,000 PER FISCAL YEAR IN AGGREGATE: (D) APPROVAL OF ANY STRATEGIC PLAN FOR THE CORPORATION, INCLUDING ANY AMENDMENTS TO A STRATEGIC PLAN; (E) APPROVAL OF ANY ENCUMBRANCE, SALE OR CONVEYANCE OF ASSETS IN EXCESS OF FIVE PERCENT (5%), ON A CUMULATIVE BASIS, OF THE CORPORATION'S NET BOOK VALUE, DURING ANY FISCAL YEAR; (F) ANY MERGER, CONSOLIDATION, JOINT VENTURE OR AFFILIATION INVOLVING THE CORPORATION OR ANY OF ITS AFFILIATES AND ANY OTHER ENTITY; (G) APPOINTMENT AND REMOVAL OF THE CORPORATION'S CHIEF EXECUTIVE OFFICER, UPON A RECOMMENDATION OF THE BOARD; AND (H) THE DISSOLUTION OF THE CORPORATION OR ANY OF ITS AFFILIATES OR THE CESSATION OF BUSINESS OF THE CORPORATION. Form 990, Part VI, Line 11b Review of form 990 by governing body A THOROUGH PROCESS WAS USED BY IU HEALTH TO REVIEW THE FORM 990 AND RELATED SCHEDULES PRIOR TO ITS FILING, INCLUDING A REVIEW BY THE CFO. FOLLOWING THE CFO'S REVIEW AND APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS MADE AVAILABLE TO EACH BOARD MEMBER PRIOR TO ITS FILING. EACH MEMBER WAS ALSO INFORMED OF THE AVAILABILITY OF IU HEALTH'S TAX DEPARTMENT TO ANSWER ANY QUESTIONS. Form 990, Part VI, Line 12c Conflict of interest policy IU HEALTH MORGAN FOLLOWS IU HEALTH'S CONFLICT OF INTEREST POLICY. IU HEALTH'S CONFLICT OF INTEREST POLICY INCLUDES THE FOLLOWING PROVISIONS: ALL IU HEALTH EMPLOYEES, ASSOCIATES, COLLEAGUES AND CONTRACTED PERSONNEL, INCLUDING EMPLOYED PHYSICIANS AND PAID MEDICAL DIRECTORS ("IU HEALTH REPRESENTATIVES") ARE COVERED BY AND SUBJECT TO ITS CONFLICT OF INTEREST POLICY. IU HEALTH REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH THE FOLLOWING PROCEDURES: (1) ON AN ANNUAL BASIS, EACH IU HEALTH REPRESENTATIVE AT THE LEVEL OF MANAGER OR ABOVE, TOGETHER WITH EVERY OTHER PERSON DESIGNATED BY THE CORPORATE COMPLIANCE DEPARTMENT ("DEPARTMENT"), MUST COMPLETE, SIGN AND SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE ("QUESTIONNAIRE") TO THE DEPARTMENT. GOVERNING BOARD MEMBERS, COMMITTEE MEMBERS, CORPORATE OFFICERS, MEDICAL STAFF AND RESEARCHERS MUST COMPLY WITH THE ADMINISTRATIVE REQUIREMENTS NOTED IN THE RESPECTIVE POLICIES AND PROCEDURES RELATIVE TO THOSE AREAS. (2) AN IU HEALTH REPRESENTATIVE MUST SUPPLEMENT A QUESTIONNAIRE IN WRITING, IF AFTER COMPLETION OF THE ORIGINAL QUESTIONNAIRE, A SITUATION ARISES, OR MAY REASONABLY BE EXPECTED TO ARISE, THAT WOULD CHANGE ANY ANSWER OR INFORMATION ON THE ORIGINAL QUESTIONNAIRE IF THE SITUATION HAD EXISTED OR BEEN ANTICIPATED AT THE TIME OF COMPLETION OF THE ORIGINAL QUESTIONNAIRE. (3) IF A FULLY AND PROPERLY COMPLETED QUESTIONNAIRE REVEALS FACTS OR OTHER INFORMATION THAT MIGHT REASONABLY INDICATE A CONFLICT OF INTEREST OR VIOLATION OF THE POLICY, THE IU HEALTH REPRESENTATIVE COMPLETING THE QUESTIONNAIRE MUST SECURE APPROVAL BY HIS/HER SUPERVISOR, EVIDENCED IN WRITING. (4) THE DEPARTMENT WILL REVIEW EACH QUESTIONNAIRE AND DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, WHETHER AND HOW IT SHOULD OR MAY BE ELIMINATED, AVOIDED OR MANAGED IN ORDER TO COMPLY WITH THE SPIRIT OF THE POLICY AND WITH THE BEST INTERESTS OF IU HEALTH AND ITS PATIENTS. IN MAKING THE DETERMINATION, THE CORPORATE COMPLIANCE DEPARTMENT MAY CONSULT WITH THE IU HEALTH REPRESENTATIVE'S SUPERVISOR AND OTHER APPROPRIATE INDIVIDUALS AND GROUPS. (5) THE SCOPE OF THE POLICY IS NOT LIMITED TO THOSE WHO ARE REQUIRED TO COMPLETE QUESTIONNAIRES. IF AN IU HEALTH REPRESENTATIVE IS INVOLVED IN A SITUATION OR RELATIONSHIP THAT WOULD CONSTITUTE A VIOLATION OF THE POLICY IN THE ABSENCE OF DISCLOSURE AND APPROVAL AS DESCRIBED ABOVE, THEN THE IU HEALTH REPRESENTATIVE MUST DISCLOSE THE MATTER TO HIS/HER SUPERVISOR,SECURE HIS/HER SUPERVISOR'S APPROVAL IN WRITING, AND DISCLOSE THE MATTER TO THE DEPARTMENT. OTHERWISE, THE IU HEALTH REPRESENTATIVE IS IN VIOLATION OF THE POLICY AND SUBJECT TO CORRECTIVE ACTION, UP TO AND INCLUDING TERMINATION. (6) THE CHIEF COMPLIANCE OFFICER, IN CONSULTATION WITH ONSITE COMPLIANCE PERSONNEL, MAY FROM TIME TO TIME APPOINT STANDING OR AD HOC COMMITTEES TO ASSIST IN RESOLVING ISSUES THAT ARISE UNDER PROVISIONS OF THE POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official IU HEALTH MORGAN'S REGIONAL PRESIDENT IS EMPLOYED BY IU HEALTH. IU HEALTH'S PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: (1) THE BOARD OF DIRECTORS ("BOARD") HAS ESTABLISHED A TALENT MANAGEMENT AND EXECUTIVE COMPENSATION COMMITTEE ("TMECC"), THE PURPOSE OF WHICH INCLUDES REVIEWING AND MAKING RECOMMENDATIONS REGARDING EXECUTIVE PAY AND BENEFITS (COLLECTIVELY REFERRED TO AS "COMPENSATION") ON AN ANNUAL BASIS DURING APRIL. THE TMECC IS MADE UP OF MEMBERS OF THE BOARD THAT ARE NEITHER PHYSICIANS NOR EMPLOYEES AND DO NOT OTHERWISE HAVE A CONFLICT OF INTEREST REGARDING ANY OF IU HEALTH'S COMPENSATION ARRANGEMENTS. THE TMECC REVIEWS AN EXECUTIVE'S ENTIRE COMPENSATION PACKAGE INCLUDING BASE SALARY, SHORT-TERM AND LONG-TERM INCENTIVES, HEALTH AND WELFARE BENEFITS, QUALIFIED AND NONQUALIFIED RETIREMENT PLANS, AS WELL AS ANY ADDITIONAL FRINGE BENEFITS. AS DEEMED APPROPRIATE, THE COMMITTEE ON FINANCE, WHICH IS ALSO MADE UP OF MEMBERS OF THE BOARD, MAY ALSO REVIEW EXECUTIVE COMPENSATION AND BENEFITS. (2) THE TMECC ENGAGES AN INDEPENDENT COMPENSATION CONSULTING FIRM ON AN ANNUAL BASIS TO CONDUCT A COMPENSATION ANALYSIS FOR ITS EXECUTIVE GROUP, WHICH CONSISTS OF EMPLOYEES AT THE LEVEL OF SENIOR VICE PRESIDENT AND ABOVE. THE CURRENT COMPENSATION ADVISOR IS SULLIVAN COTTER. SULLIVAN COTTER PERFORMS ITS ANALYSIS IN THE FORM OF A COMPENSATION SURVEY ("SURVEY") THAT INCLUDES RELEVANT COMPARABILITY DATA FOR COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH GOVERNMENTAL AND TAX EXEMPT) FOR FUNCTIONALLY COMPARABLE POSITIONS AS WELL AS THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA. SULLIVAN COTTER THEN PREPARES A SURVEY REPORT AND PROVIDES RECOMMENDATIONS TO THE TMECC, IF DEEMED APPROPRIATE, ON CHANGES IN EXECUTIVE COMPENSATION. A SEPARATE ANALYSIS USING THE SAME METHODOLOGY IS DONE FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. (3) THE TMECC THEN REVIEWS SULLIVANCOTTER'S REPORT AND RECOMMENDATIONS AND, IF APPROPRIATE, VOTES ON WHETHER TO RECOMMEND ANY CHANGES IN EXECUTIVE COMPENSATION TO THE BOARD. THE TMECC WILL ONLY RECOMMEND CHANGES TO THE BOARD IF THEY ARE CONSISTENT WITH THE BOARD'S PHILOSOPHY ON COMPENSATION MATTERS AND ARE DEEMED REASONABLE BASED UPON THE INDEPENDENT ANALYSIS PROVIDED BY SULLIVAN COTTER. THE TMECC'S REVIEW, DISCUSSION AND VOTE ARE DOCUMENTED IN THE MINUTES FOR THE MEETING. THERE ARE NO EXECUTIVES PRESENT DURING THE FINAL DISCUSSION AND APPROVAL. (4) THE BOARD THEN REVIEWS THE REPORT PREPARED BY SULLIVAN COTTER AS WELL AS THE RECOMMENDATIONS OF THE TMECC AS TO ANY CHANGES IN EXECUTIVE COMPENSATION. AS DEEMED APPROPRIATE, THE COMMITTEE ON FINANCE MAY ALSO PROVIDE ITS REVIEW OF THE TMECC'S RECOMMENDATIONS ON ANY CHANGES IN EXECUTIVE COMPENSATION. THIS REVIEW AND DISCUSSION ARE DOCUMENTED IN THE MINUTES. (5) THE BOARD THEN VOTES ON WHETHER TO ACCEPT THE TMECC'S RECOMMENDATIONS ON ANY CHANGES IN EXECUTIVE COMPENSATION. CHANGES IN EXECUTIVE COMPENSATION ARE MADE IF APPROVED BY THE TMECC AND BOARD ON AN ANNUAL BASIS, OR AS NECESSARY THROUGHOUT THE YEAR. THE DISCUSSION AND APPROVAL ARE DOCUMENTED IN THE MINUTES OF THE MEETING. THERE ARE NO EXECUTIVES PRESENT DURING THE FINAL DISCUSSION AND APPROVAL. IU HEALTH'S GENERAL COUNSEL ALSO PREPARES A FORMAL WRITTEN OPINION REVIEWING THE EXECUTIVE COMPENSATION APPROVAL PROCESS, COMPARING IT TO THE INTERMEDIATE SANCTIONS TEST OF IRC SECTION 4958. IF WARRANTED, IU HEALTH'S GENERAL COUNSEL MAY ALSO PROVIDE COMMENTS REGARDING THE EXECUTIVE COMPENSATION APPROVAL PROCESS AS IT RELATES TO MEETING THE REQUIREMENTS FOR A REBUTTABLE PRESUMPTION OF REASONABLENESS AS PROVIDED IN THE INTERMEDIATE SANCTIONS TEST. (6) AFTER THE END OF EACH YEAR, THE TMECC AND BOARD ALSO REVIEW THE ACHIEVEMENTS OF THE EXECUTIVE GROUP AS IT RELATES TO THE LONG-TERM AND SHORT-TERM SHARED AND INDIVIDUAL GOALS DEVELOPED BY THE EXECUTIVES AND THE BOARD. THESE ACHIEVEMENTS MAY ALSO BE REVIEWED WITH THE COMMITTEE ON FINANCE. THE BOARD, AT ITS DISCRETION, MAY APPROVE BONUS PAYMENTS BASED UPON THE ACHIEVEMENT OF THE GOALS. THE DISCUSSION AND VOTE OF THE TMECC AND BOARD IS DOCUMENTED IN THE MINUTES FOR EACH SUCH MEETING. THE BONUSES ARE NOT PAID UNTIL APPROVAL IS MADE BY THE BOARD. (7) THE TMECC AND AUDIT COMMITTEE ALSO REVIEW FORM 990 DISCLOSURES RELATED TO EXECUTIVE COMPENSATION AS WELL AS THE ORGANIZATION'S PRACTICES AND APPROVAL PROCESSES PRIOR TO THE FILING OF THE FORM 990 RETURN WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 15b Process to establish compensation of other employees IU HEALTH AND OTHER RELATED ORGANIZATIONS HAVE A PROCESS IN PLACE TO DETERMINE THE COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES. IU HEALTH HUMAN RESOURCES USES MARKET DATA FROM MULTIPLE COMPENSATION EXPERTS/VENDORS WHO UTILIZE A VARIETY OF METHODS AND PROCEDURES TO OBTAIN COMPENSATION RANGES FOR COMPARABLE OFFICERS AND EMPLOYEE POSITIONS. THIS MARKET DATA AND MULTIPLE OTHER FACTORS (INCLUDING MARKET PAY BENCHMARKS, INTERNAL EQUITY, CANDIDATE/EMPLOYEE QUALIFICATIONS & PERFORMANCE, AND BUSINESS NEEDS) ARE USED TO RECOMMEND COMPENSATION RANGES FOR ITS OFFICERS AND OTHER EMPLOYEES, WHICH ARE THEN USED AS A GUIDE FOR SETTING REASONABLE COMPENSATION BY MANAGEMENT. PLEASE SEE SCHEDULE O FOR ADDITIONAL DETAILS. Form 990, Part VI, Line 19 Required documents available to the public IU HEALTH MORGAN'S ARTICLES OF INCORPORATION ARE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE INDIANA SECRETARY OF STATE'S WEBSITE. IU HEALTH MORGAN'S CONFLICT OF INTEREST PROCEDURES ARE DESCRIBED ON FORM 990, SCHEDULE O. IU HEALTH MORGAN IS A SUBSIDIARY IN IU HEALTH'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS. IU HEALTH'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION THROUGH ITS BOND FILINGS AND AS AN ATTACHMENT TO IU HEALTH'S FORM 990. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 6412, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 6412; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Interest in Restricted Net Assets of Foundations - -119341; Equity Transfer (Settlement of Debt) - 213716; INDIANA UNIVERSITY HEALTH INC 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 351955872 HEALTHCARE IN 501(c)(3) 3 NA false IU HEALTH ARNETT INC 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 263162145 HEALTHCARE IN 501(c)(3) 3 IUH true IU HEALTH BALL MEMORIAL HOSPITAL INC 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 350867958 HEALTHCARE IN 501(c)(3) 3 IUH true IU HEALTH BALL MEMORIAL PHYSICIANS INC 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 351925641 HEALTHCARE IN 501(c)(3) 10 IUHBMH true IU HEALTH BEDFORD INC 950 N MERIDIAN STREET Suite 300 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