2023-11-14T08:00:01-06:00 2022-12-31 271235638 MCM CPAS & ADVISORS LLP 101 S FIFTH STREET SUITE 2100 LOUISVILLE KY 40202 990 2022-01-01 311096218 LICKING MEMORIAL HEALTH SYSTEMS LICK 2205644000 1320 WEST MAIN STREET NEWARK OH 430553699 CYNTHIA L WEBSTER VICE PRES. FINANCIAL SERVICES 2205644000 2023-11-10 1 CYNTHIA WEBSTER 999009999 0 THERESA BATLINER CPA P00543162 5027491900 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT MONTAGNESE 1320 WEST MAIN STREET NEWARK OH 430553699 0 0 X WWW.LMHEALTH.ORG X 1984 OH TO IMPROVE THE HEALTH OF THE COMMUNITY. 9 9 0 9 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 258101190 255890260 0 0 258101190 255890260 X LICKING MEMORIAL HEALTH SYSTEMS EXISTS TO IMPROVE THE HEALTH OF THE COMMUNITY. 0 0 : IT IS RECOGNIZED THAT NOT ALL INDIVIDUALS POSSESS THE ABILITY TO PURCHASE ESSENTIAL MEDICAL SERVICES. FURTHER, WE BELIEVE OUR PURPOSE IS TO SERVE THE COMMUNITY BY PROVIDING HEALTHCARE SERVICES AND EDUCATION. THEREFORE, IN KEEPING WITH OUR COMMITMENT TO SERVE ALL MEMBERS OF THE COMMUNITY, WE PROVIDE: FREE CARE AND/OR SUBSIDIZED CARE CARE TO PERSONS COVERED BY GOVERNMENTAL PROGRAMS BELOW COST HEALTH ACTIVITIES AND PROGRAMS FREE-OF-CHARGE TO THE COMMUNITYTHE ACTIVITIES INCLUDE WELLNESS PROGRAMS, COMMUNITY EDUCATION PROGRAMS, AND SPECIAL PROGRAMS FOR THE ELDERLY, HANDICAPPED, AND MEDICALLY UNDERSERVED.LMH SERVED 7,482 INPATIENTS AND 805 NEWBORNS FOR A TOTAL OF 32,632 PATIENT DAYS, AND PROVIDED SERVICES TO 345,109 OUTPATIENTS IN 2022.ADDITIONALLY, LMH PROVIDES CARE TO PERSONS COVERED BY GOVERNMENTAL PROGRAMS, BELOW COST IN MANY CASES. TO THE EXTENT REIMBURSEMENT IS BELOW CHARGES, LMH CONSIDERS THESE AMOUNTS TO BE CONTRACTUAL ADJUSTMENTS, WHICH WILL NEVER BE COLLECTED. THE UNREIMBURSED VALUE OF PROVIDING CARE TO THESE PATIENTS AMOUNTED TO $463,074,000 IN 2022.UNCOMPENSATED CARE IS PROVIDED THROUGH MANY REDUCED PRICE SERVICES AND FREE PROGRAMS OFFERED THROUGHOUT THE YEAR BASED UPON ACTIVITIES AND SERVICES LMH BELIEVES WILL SERVE A BONA FIDE COMMUNITY HEALTH NEED. THE HOSPITAL ROUTINELY PROVIDES UNCOMPENSATED CARE TO PATIENTS WHO ARE UNWILLING OR UNABLE TO PAY THEIR HOSPITAL BILLS. IN 2022, LMH WROTE OFF CHARGES OF APPROXIMATELY $23,735,000 IN BAD DEBTS AND $7,607,000 IN CHARITY CARE.LMPC PROVIDES HEALTHCARE SERVICES WITHOUT REGARD TO A PATIENT'S RACE, CREED, GENDER, DISABILITY, ETHNICITY, AGE, RELIGION, CITIZENSHIP, NATIONAL ORIGIN OR SOURCES OF PAYMENT FOR CARE. ALTHOUGH REIMBURSEMENT FOR SERVICES RENDERED IS CRITICAL TO THE OPERATION AND STABILITY OF LMPC, IT IS RECOGNIZED THAT NOT ALL INDIVIDUALS POSSESS THE ABILITY TO PURCHASE ESSENTIAL MEDICAL SERVICES. FURTHER, WE BELIEVE OUR ROLE IS TO SERVE ALL MEMBERS OF THE COMMUNITY WITH RESPECT TO PROVIDING HEALTHCARE SERVICES AND EDUCATION. THEREFORE, IN KEEPING WITH THAT COMMITMENT TO SERVE ALL MEMBERS OF THE COMMUNITY, WE PROVIDED THE COMMUNITY SERVICES AND EDUCATIONAL PROGRAMS NOTED ON THE FOLLOWING PAGES, MANY OF WHICH WERE FREE OF CHARGE.ADDITIONALLY, LMPC PROVIDES CARE TO PERSONS COVERED BY GOVERNMENTAL PROGRAMS, BELOW COST IN MANY CASES. TO THE EXTENT REIMBURSEMENT IS BELOW CHARGES, LMPC CONSIDERS THESE AMOUNTS TO BE CONTRACTUAL ADJUSTMENTS, WHICH WILL NEVER BE COLLECTED. THE UNREIMBURSED VALUE OF PROVIDING CARE TO THESE PATIENTS AMOUNTED TO $34,835,000 OF CHARGES IN 2022.UNCOMPENSATED CARE IS PROVIDED THROUGH MANY REDUCED PRICED SERVICES AND FREE PROGRAMS OFFERED THROUGHOUT THE YEAR BASED UPON ACTIVITIES AND SERVICES LMPC BELIEVES WILL SERVE A BONA FIDE COMMUNITY HEALTH NEED. LMPC ROUTINELY PROVIDES UNCOMPENSATED CARE TO PATIENTS WHO ARE UNWILLING OR UNABLE TO PAY THEIR BILLS. IN 2022, LMPC WROTE OFF CHARGES OF APPROXIMATELY $2,772,000 OF CHARGES IN BAD DEBTS AND $810,000 OF CHARGES IN CHARITY CARE. 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X DREW LINK 2205644533 1320 WEST MAIN STREET NEWARK OH 430553699 JOYCE L MALAINY DIRECTOR 1.30 2.60 X 0 0 0 BRIAN J MORTELLARO DIRECTOR 1.30 2.60 X 0 0 0 ESCHOL CURL JR DIRECTOR 1.30 2.60 X 0 0 0 MICHAEL J MASSARO DIRECTOR 1.30 2.60 X 0 0 0 PATRICK D GUANCIALE CHAIR 1.30 2.60 X 0 0 0 NANCY NEELY VICE CHAIR 1.30 2.60 X 0 0 0 CRAIG R BALDWIN SECRETARY/TREASURER 1.30 2.60 X 0 0 0 DAVID DONEY DIRECTOR 1.30 2.60 X 0 0 0 JACQUILINE H PARRILL DIRECTOR 1.30 1.30 X 0 0 0 ROBERT MONTAGNESE PRESIDENT & CEO, EX OFFICI 1.30 39.00 X 0 822340 50368 CINDY WEBSTER VP FINANCIAL SERVICES 1.30 39.00 X 0 316539 26619 0 1138879 76987 0 0 1 0 0 0 0 0 0 0 0 0 0 258101190 255890260 258101190 255890260 0 0 X 258101190 255890260 258101190 255890260 258101190 255890260 X 0 -2210930 X X 0 1 X 1 0 X X X 1 LICKING MEMORIAL HOSPITAL 314379519 3 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 X 0 1 PART IV, SECTION A, LINE 1 LICKING MEMORIAL HEALTH SYSTEMS (LMHS) ARTICLES OF INCORPORATION (ARTICLES) FILED WITH THE SECRETARY OF STATE SPECIFICALLY IDENTIFY LICKING MEMORIAL HOSPITAL (LMH) AS A SUPPORTED ORGANIZATION. THE ARTICLES, HOWEVER, DO NOT SPECIFICALLY IDENTIFY THE OTHER SUBSIDIARY ORGANIZATIONS FOR WHICH SUPPORT IS CURRENTLY BEING PROVIDED. THE SUBSIDIARIES NOT LISTED IN THE ARTICLES, BUT WHICH LMHS PROVIDES SUPPORT TO, INCLUDE LICKING MEMORIAL TWIGS (TWIGS), LICKING MEMORIAL HEALTH FOUNDATION (LMHF) AND LICKING MEMORIAL PROFESSIONAL CORPORATION (LMPC). THE ARTICLES STATE THAT LMHS' PURPOSE IS TO PROVIDE HEALTH CARE SERVICES AND TO OWN, LEASE OR PROVIDE HEALTH CARE FACILITIES FOR THE PROMOTION OF HEALTH IN THE AREA SERVES BY THE CORPORATION; THUS, DEFINING THE CLASS AND PURPOSE OF THE ORGANIZATION FOR WHICH IT WILL PROVIDE SUPPORT. LMPC EMPLOYS A STAFF OF PHYSICIANS AND SUPPORT PERSONNEL TO FURTHER LMHS' EXEMPT PURPOSE OF PROVIDING HEALTH CARE. BOTH TWIGS AND LMHF PROVIDE FINANCIAL SUPPORT TO THE HOSPITAL, AIDING IN CARRYING OUT ITS CHARITABLE PURPOSE OF PROVIDING HEALTH CARE TO THE COMMUNITY THAT IT SERVES. ALL THREE ORGANIZATIONS DIRECTLY OR INDIRECTLY PROVIDE HEALTH CARE SERVICES WHICH IS IN LINE WITH THE EXEMPT PURPOSE OF LMHS. PART IV, SECTION E, LINE 3A THE SUPPORTED ORGANIZATION, LMHS DOES NOT APPOINT OR ELECT DIRECTORS OR TRUSTEES OF THE ORGANIZATION. UNDER THE CODE OF REGULATIONS, EACH TWIGS COMMITTEE SHALL NOMINATE A PERSON TO FILL ONE DIRECTOR POSITION PROVIDED, HOWEVER, THAT SHOULD THE TOTAL NUMBER OF TWIGS COMMITTEES FALL TO THREE OR FEWER, THEN EACH TWIGS COMMITTEE SHALL NOMINATE TWO PERSONS TO FILL DIRECTOR POSITIONS. SUBSEQUENTLY, A SUB-COMMITTEE OF OFFICERS OF LMHS SHALL APPROVE OR DISAPPROVE THE APPOINTMENT OF EACH NOMINEE AS A DIRECTOR. IN THE EVENT THAT THE SUB-COMMITTEE SHOULD DISAPPROVE A NOMINEE, IT MAY EITHER 1)REQUEST THE TWIGS COMMITTEE TO NOMINATE ANOTHER PERSON OR 2) APPOINT AS DIRECTOR ANOTHER PERSON THEN SERVING ON THE TWIGS COMMITTEE. THE PERSON APPOINTED BY THE SUB-COMMITTEE OF OFFICERS OF LMHS SHALL COMPRISE THE DIRECTORS. AS FOR THE REMAINING ORGANIZATIONS, LMHF, LMH AND LMPC, AN INDIVIDUAL MUST BE A MEMBER OF LMHS TO BE A DIRECTOR OF THE CORPORATION. NO INDIVIDUAL BUSINESS, SERVICE OR PROFESSION SHALL HAVE MORE THAN TWO REPRESENTATIVES ON THE RESPECTIVE BOARDS AT ANY ONE TIME. PARTIV, SECTION E, LINE 3B AS THE SOLE MEMBER OF THE SUPPORTED ORGANIZATIONS, LMHS HAS ESTABLISHED UNIFORM [POLICIES AND PROCEDURES FOR ALL SUBORDINATE ORGANIZATIONS. THIS ESTABLISHES CONTINUITY BETWEEN THE SUPPORTED ORGANIZATIONS WITH RESPECT TO SUCH MATTERS AS COMPENSATION, WHISTLEBLOWER POLICIES, DOCUMENT RETENTION AND DESTRUCTION POLICIES, AND CONFLICT OF INTEREST POLICIES. 0 INVESTMENT IN SUBSIDARIES 255890260 C 255890260 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE SYSTEM, HOSPITAL, PROFESSIONAL CORPORATION, AND FOUNDATION ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GAAP REQUIRES THE SYSTEM TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). THE SYSTEM HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE SYSTEM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 1 0 0 0 0 0 0 0 ROBERT MONTAGNESE PRESIDENT & CEO, EX OFFICI 0 736537 0 82000 0 3803 0 13994 0 36374 0 872708 0 0 CINDY WEBSTER VP FINANCIAL SERVICES 0 314539 0 2000 0 0 0 11799 0 14820 0 343158 0 0 PART I, LINE 3 THE RELATED ORGANIZATION USES THE FOLLOWING TO ESTABLISH COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -WRITTEN EMPLOYMENT CONTRACT -COMPENSATION SURVEY OR STUDY -APPROVAL OF THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B ROBERT A. MONTAGNESE, PRESIDENT & CEO, PARTICIPATES IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). NO CONTRIBUTIONS WERE MADE TO THE PLAN ON HIS BEHALF FOR THE 2022 YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT BOARD MEMBERS TO THREE YEAR TERMS. APPROXIMATELY ONE THIRD ARE ELECTED EVERY YEAR. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST APPROVE CHANGES IN PLAN DOCUMENTS AND BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE RETURN IS REVIEWED FIRST BY INTERNAL MANAGEMENT. AFTER INTERNAL MANAGEMENT HAS REVIEWED THE RETURN AND ANY CHANGES ARE MADE A DRAFT IS MADE AVAILABLE FOR REVIEW AND PRESENTATION TO THE BOARD. ONCE THE COMMENTS FROM THE BOARD ARE REVIEWED, THE FINAL RETURN IS PREPARED AND SIGNED BY THE VICE PRESIDENT FINANCIAL SERVICES. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL BOARD MEMBERS AND KEY EMPLOYEES TO SIGN A CONFLICT OF INTEREST STATEMENT ONCE A YEAR. THE ORGANIZATION DOES NOT PERMIT BOARD MEMBERS TO HAVE A CONFLICT OF INTEREST. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THEY ARE ASKED TO RESIGN FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS AN INDEPENDENT COMPENSATION COMMITTEE THAT DETERMINES THE COMPENSATION FOR THE CEO THAT IS THEN APPROVED BY THE BOARD. THE CEO DETERMINES THE COMPENSATION FOR THE OTHER OFFICERS BASED UPON INDEPENDENT SALARY SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: INCREASE (DECREASE) IN INVESTMENT IN SUBSIDIARIES -2,210,930. FORM 990, PAGE 12, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS OF THE INDEPENDENT AUDITOR FROM PRIOR YEAR. LMHS IS AUDITED AS PART OF THE LMHS CONSOLIDATED GROUP. LMHS IS INCLUDED IN THE LMHS CONSOLIDATED STATEMENTS. THE ORGANIZATION HAS A FINANCE COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. LICKING MEMORIAL HEALTH FOUNDATION 1320 WEST MAIN STREET NEWARK OH 43055 311096217 PROVIDE FUNDING FOR HEALTHCARE PROGRAMS OH 501(C)(3) LINE 12A, I LICKING MEMORIAL HEALTH SYSTEMS 1 LICKING MEMORIAL PROFESSIONAL CORPORATION 1320 WEST MAIN STREET NEWARK OH 43055 311425530 HEALTHCARE ORGANIZATION OH 501(C)(3) LINE 10 LICKING MEMORIAL HEALTH SYSTEMS 1 LICKING MEMORIAL HOSPITAL 1320 WEST MAIN STREET NEWARK OH 43055 314379519 HEALTHCARE ORGANIZATION OH 501(C)(3) LINE 3 LICKING MEMORIAL HEALTH SYSTEMS 1 LICKING MEMORIAL TWIGS 1320 WEST MAIN STREET NEWARK OH 43055 463190381 TO SUPPORT THE OPERATIONS OF LICKING MEMORIAL HEALTH SYSTEMS OH 501(C)(3) LINE 12A, I LICKING MEMORIAL HEALTH SYSTEMS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0