2024-11-05T11:27:02-06:00 2023-12-31 350921680 CROWE LLP 401 E LAS OLAS BLVD SUITE 1100 FORT LAUDERDALE FL 33301 990 2023-01-01 351921445 PARKVIEW WABASH HOSPITAL FOUNDATION INC PARK 2603738429 10 JOHN KISSINGER DR WABASH IN 469921648 STANTON RISSER PH ACFO 2602669380 2024-11-05 1 1 BRITTNEY KOCAJ P01320603 9542028600 2023 2024-10-15 13:58:12Z X DENA JACQUAY 1450 PRODUCTION RD FORT WAYNE IN 468081167 3623468 0 X WWW.PARKVIEW.COM X 1994 IN TO SERVE AS THE PRIMARY FUNDRAISING ENTITY FOR PARKVIEW WABASH HOSPITAL, INC. X 9 6 0 6 0 0 140317 227545 64409 26846 153055 102763 -3465 -1037 354316 356117 60205 324334 0 0 38175 0 0 0 2618 32653 35739 131033 360073 223283 -3956 6072665 0 13762 0 6058903 0 X TO SERVE AS THE PRIMARY FUNDRAISING ENTITY FOR PARKVIEW WABASH HOSPITAL, INC. FUNDS ARE USED FOR THE CONTINUED IMPROVEMENT OF THE HOSPITAL'S FACILITIES, EQUIPMENT, PROGRAMS & SERVICES IN ACCORDANCE WITH THE NEEDS OF THE COMMUNITY WHERE THE HOSPITAL IS LOCATED. 0 1 324619 324334 26846 PARKVIEW WABASH HOSPITAL FOUNDATION, INC. IS A COLLECTION OF INDIVIDUALS, BUSINESSES, AND INSTITUTIONAL DONORS WHO RECOGNIZE PARKVIEW WABASH HOSPITAL, INC. AS AN AGENT FOR SAVING AND CHANGING LIVES AND A VEHICLE FOR CREATING HEALTHIER COMMUNITIES FOR GENERATIONS TO COME. EACH GIFT TO PARKVIEW WABASH HOSPITAL FOUNDATION, INC. IS VITAL TO THE HOSPITAL'S MISSION OF IMPROVING THE HEALTH OF THE COMMUNITY. IN 2023, THESE GIFTS WERE USED TO ENHANCE PATIENT CARE AS WELL AS ASSISTED IN PROVIDING EDUCATIONAL OPPORTUNITIES AND SCHOLARSHIPS FOR PARKVIEW WABASH HOSPITAL (PWB) CO-WORKERS.(SEE SCHEDULE O FOR CONTINUATION)THESE ARE SOME NOTABLE WAYS THAT FOUNDATION GIFTS WERE USED IN 2023 TO IMPROVE THE HEALTH OF THE COMMUNITY:EDUCATION AND TRAINING:-CO-WORKERS AND DEPARTMENTS WHO SEEK TO IMPROVE PATIENT CARE AND TREATMENT THROUGH NEW PROGRAMS OR ENHANCED SKILLS TRAINING ANNUALLY APPROACH THE FOUNDATION FOR SUPPORT. THIS FUND IS USED TO ASSIST OUR DRIVEN AND DETERMINED CO-WORKERS WHO CHOOSE TO GO ABOVE AND BEYOND TO PROVIDE EVEN BETTER CARE FOR PARKVIEW WABASH HOSPITAL PATIENTS. IN 2023, THE FOUNDATION FUNDED TRAINING AND EDUCATION BY SENDING CO-WORKERS TO ONE CONFERENCE, THE NATIONAL RURAL HEALTHCARE ASSOCIATION CONFERENCE.MATERNAL HEALTH EDUCATION:-A MOTHERS GROUP WAS FORMED IN 2023 AT PWB THAT PROVIDES EDUCATION AND RESOURCES TO NEW MOTHERS FROM A MATERNAL-INFANT EDUCATOR. THE FOUNDATION SUPPORTED THIS INITIATIVE BY PROVIDING RESOURCES FOR LACTATION CONSULTATION, PLAY MATS FOR THE INFANTS TO USE IN THE GROUP SETTING, AS WELL AS SUPPLIES FOR EDUCATION AND TRAINING FOR THE MOTHERS. HOME HEALTH AND HOSPICE:-PARKVIEW HOME HEALTH AND HOSPICE RECEIVED FOUNDATION SUPPORT TO ENHANCE PATIENT CARE WHICH MADE IT POSSIBLE FOR THEM TO OFFER PATIENT MASSAGES AND MUSIC THERAPY, AS WELL AS PROVIDING BEREAVEMENT CARE BY PROVIDING CHAPLAINCY VISITS, FAMILY SUPPORT GROUPS AND BEREAVEMENT MATERIALS FOR LOVED ONES FACING GRIEF AND LOSS.EQUIPMENT:-THE HOSPITAL WAS PROVIDED WITH A NEW REAL-TIME LOCATION SYSTEM TRACKING EQUIPMENT FOR WHEELCHAIRS AND IV MONITORS THROUGH FUNDING FROM THE GREATEST NEED FUND. -A NEW SECURITY SYSTEM CAMERA WAS INSTALLED AT THE PHARMACY TO INCREASE SECURITY AND KEEP PATIENTS SAFE THROUGH FUNDING FROM THE WABASH COUNTY HOSPITAL FUND. -THE RADIOLOGY FUND PROVIDED THE RADIOLOGY DEPARTMENT WITH A CT HUGGER FOR PEDIATRIC PATIENTS TO USE DURING SCANS AND TREATMENT. MEDICATION ASSISTANCE TREATMENT (MAP) / INTENSIVE OUTPATIENT PROGRAM (IOP)CENTER:-THE FOUNDATION SUPPORTED AN EXPANSION OF THE MEDICATION ASSISTANCE TREATMENT (MAP)/ INTENSIVE OUTPATIENT PROGRAM (IOP) CENTER IN 2023. THE EXPANSION CREATED BEHAVIORAL GROUP THERAPY ROOMS, AS WELL AS INDIVIDUAL TREATMENT ROOMS TO ACCOMMODATE MORE PATIENTS ENROLLED IN SUBSTANCE ABUSE AND MISUE TREATMENT. 324619 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 X 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 6 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X STANTON RISSER 2602669380 1450 PRODUCTION RD FORT WAYNE IN 468081167 DENA JACQUAY DIRECTOR/PH CHIEF ADMIN OFFICER 1.00 39.00 X X 0 1629814 296497 DEBRA POTEMPA DIRECTOR/MARKET PRESIDENT 1.00 39.00 X 0 312151 67387 CYNTHIA PETERS DIRECTOR/PH EPIC CARE ANALYST II 1.00 39.00 X 0 107442 23932 ROGER CROMER DIRECTOR 1.00 1.00 X 0 4250 0 LANCE AGNESS DIRECTOR/CHAIR 1.00 0.00 X X 0 0 0 MARK FRANTZ DIRECTOR 1.00 0.00 X 0 0 0 KATHY JONES DIRECTOR/SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 BILL LEONHARD DIRECTOR 1.00 0.00 X 0 0 0 GEORGE SCHNEIDER DIRECTOR 1.00 0.00 X 0 0 0 JEANNE' WICKENS PH CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 2165508 277888 MICHAEL PACKNETT FORMER OFFICER/RETIRED PH CEO 0.00 0.00 X 0 5034209 29253 0 9253374 694957 0 1 1 0 0 31224 175 196146 4987 227545 FNDRSNG SER ALLOCATION 561499 26846 26846 26846 139079 139079 3213800 3250116 -36316 -36316 -36316 16198 31224 17235 -1037 -1037 356117 26846 0 101726 324334 324334 22827 22827 234 234 2544 80 99 2365 458 205 253 CORPORATE SERVICE ALLOC 9676 9676 360073 324619 32836 2618 0 130379 0 5684 0 0 0 0 0 0 0 0 4713656 0 0 0 0 1222946 0 6072665 0 13762 0 13762 0 X 3727297 0 2331606 0 6058903 0 6072665 0 X -3956 447519 -6502466 X 0 1 X 1 0 X X 1 PARKVIEW WABASH HOSPITAL INC 471753440 3 1 314714 0 1 314714 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1288844 20000 51465 46012 1304482 9814 1438981 -138452 1000 10685 1288844 1230518 222182 2000 11719 1438981 1182392 57805 500 9179 1230518 773424 340000 82920 1500 12452 1182392 0.00000 0.00000 0.00000 1 0 0 X PART V, LINE 4: THE LINE OF OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS REFLECTS THE AMOUNT OF NET ASSETS TRANSFERRED TO PARKVIEW HEALTH FOUNDATION, INC. THE PRIMARY PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE FINANCIAL SUPPORT TO PROGRAMS AND OPERATIONS RELATED TO PATIENT-FOCUSED CARE AT PARKVIEW WABASH HOSPITAL, INC. ENDOWMENT FUNDS ARE ALSO USED FOR SCHOLARSHIPS. PART X, LINE 2: PARKVIEW HEALTH SYSTEM, INC. AND SUBSIDIARIES - NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): INCOME TAXES: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE CORPORATION AND CERTAIN AFFILIATED ENTITIES ARE TAX-EXEMPT ORGANIZATIONS AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CERTAIN SUBSIDIARIES OF THE CORPORATION ARE TAXABLE ENTITIES, THE TAX EXPENSE AND LIABILITIES OF WHICH ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES EACH FILE A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO HEALTH SYSTEMS INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS OF EACH ENTITY, THE CONTINUED TAX-EXEMPT STATUS OF BONDS, THE NATURE, CHARACTERIZATION AND TAXABILITY OF JOINT VENTURE INCOME, AND VARIOUS POSITIONS RELATING TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (REPORTED ON FORM 990T). AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. FORMS 990 AND 990T FILED BY THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORMS 990 AND 990T FILED BY THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION FOR THE YEAR 2019 AND PRIOR. GALA 47422 31224 16198 9595 1200 6440 47422 31224 16198 9595 1200 6440 17235 -1037 1 PARKVIEW HOSPITAL INC 11109 PARKVIEW PLAZA DR FORT WAYNE IN 468451701 350868085 501(C)(3) 9620 0 HOME HEALTH AND HOSPICE PROGRAM FOR SERVICE AREA OF PARKVIEW WABASH HOSPITAL INC PARKVIEW WABASH HOSPITAL INC 10 JOHN KISSINGER DR WABASH IN 469921648 471753440 501 (C)(3) 314714 0 HOSPITAL PROGRAMS 2 0 PART I, LINE 2: HOSPITAL FUNDING: HOSPITAL DEPARTMENTS COMPLETE FUNDING REQUEST FORMS THAT ARE RETURNED TO THE FOUNDATION. UPON COMPLETION OF THE PROJECT, THE DEPARTMENT SUBMITS A REIMBURSEMENT REQUEST ALONG WITH AN ATTACHED PURCHASE ORDER OR RECEIPT FOR SUPPLIES. BASED UPON THE ORGANIZATION'S AUTHORITY TO ACT POLICY, APPROVALS ARE MADE BY THE FOUNDATION DIRECTOR AND FOUNDATION BOARD. 0 1 0 0 0 0 0 0 0 MICHAEL PACKNETT FORMER OFFICER/RETIRED PH CEO 0 66747 0 351881 0 4615581 0 26400 0 2853 0 5063462 0 4613104 JEANNE' WICKENS PH CHIEF FINANCIAL OFFICER 0 834975 0 187034 0 1143499 0 239228 0 38660 0 2443396 0 1101767 DENA JACQUAY DIRECTOR/PH CHIEF ADMIN OFFICER 0 759072 0 149247 0 721495 0 239600 0 56897 0 1926311 0 685401 DEBRA POTEMPA DIRECTOR/MARKET PRESIDENT 0 273549 0 32597 0 6005 0 51313 0 16074 0 379538 0 0 PART I, LINE 3 RELATED ORGANIZATION, PARKVIEW HEALTH SYSTEM, INC., USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF PARKVIEW WABASH HOSPITAL FOUNDATION, INC.'S CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE OF RELATED ORGANIZATION PARKVIEW HEALTH SYSTEM, INC. INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE OF RELATED ORGANIZATION PARKVIEW HEALTH SYSTEM, INC. PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENTS THE FOLLOWING INDIVIDUALS PARTICIPATE IN SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION PLANS. BENEFITS EARNED UNDER THE PLANS WILL FUND THE EMPLOYEES' EVENTUAL RETIREMENT BENEFIT. THESE BENEFITS ARE PROVIDED IN EXCHANGE FOR THE EMPLOYEES' YEARS OF SERVICE TO THE ORGANIZATION AND THE AMOUNT OF THE BENEFITS MAY VARY FROM YEAR TO YEAR. THE FOLLOWING INDIVIDUALS VESTED IN A PORTION OF THEIR DEFERRED COMPENSATION PLANS, WHICH IS TREATED AS TAXABLE INCOME TO THE INDIVIDUALS AT THE TIME OF VESTING. THESE AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III): DENA JACQUAY $685,401; MICHAEL PACKNETT $4,613,104; JEANNE' WICKENS $1,101,767 AMOUNTS LISTED ABOVE THAT HAVE BEEN REPORTED AS DEFERRED COMPENSATION ON PRIOR FORM 990 WILL ALSO BE REFLECTED IN SCHEDULE J, PART II, COLUMN (F). FOR EXAMPLE, THE AMOUNT OF $4,613,104 REPORTED AS REQUIRED FOR MR. PACKNETT WAS A RESULT OF THE VESTING OF SUCH AMOUNT UNDER THE TERMS OF THE RESPECTIVE PLANS. HOWEVER, THESE AMOUNTS WERE PREVIOUSLY REPORTED IN MR. PACKNETT'S DEFERRED COMPENSATION OVER MORE THAN 10 YEARS AS THE AMOUNTS WERE DEFERRED UNDER THE PLANS. AS SUCH, THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN (F) IS AN INDICATION OF AMOUNTS THAT HAVE BEEN REPORTED TWICE, ONCE AS A DEFERRAL AND ONCE AS VESTED. THE FOLLOWING INDIVIDUALS HAVE AN AMOUNT INCLUDED IN SCHEDULE J, PART II, COLUMN (C) FOR AN AMOUNT EARNED BUT NOT YET VESTED UNDER ONE OF PARKVIEW'S DEFERRED COMPENSATION PLANS. THE AMOUNTS ARE AT RISK AND WILL NOT BE PAID UNLESS AND UNTIL EACH EMPLOYEE HAS PROVIDED SUBSTANTIAL FUTURE SERVICES TO THE ORGANIZATION. BENEFITS UNDER THE PLANS VEST AT THE TIME SET FORTH IN THE PLAN DOCUMENTS AND ARE FORFEITED IF THE EMPLOYEES TERMINATE EMPLOYMENT BEFORE SATISFYING THOSE PLAN CONDITIONS. DEFERRALS REPORTED IN SCHEDULE J, PART II, COLUMN (C) INCLUDE: DENA JACQUAY $200,000; DEBRA POTEMPA $47,648; JEANNE' WICKENS $216,128 NET ASSETS 2023-12-31 6500953 BOOK VALUE 921994990 PARKVIEW HEALTH FOUNDATION INC 1450 PRODUCTION RD FORT WAYNE IN 468081167 501(C)(3) 1 0 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: JEANNE' WICKENS PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: JEANNE' WICKENS IS AN OFFICER OF PARKVIEW WABASH HOSPITAL FOUNDATION, INC. AND IS A DIRECTOR/OFFICER OF PARKVIEW HEALTH FOUNDATION, INC. FORM 990, PART III, LINE 3 AS DETAILED IN THE ARTICLES OF MERGER OF NONPROFIT CORPORATIONS, ATTACHED TO THIS RETURN AND FILED WITH THE INDIANA SECRETARY OF STATE, THE ORGANIZATION SHALL BE MERGED WITH AND INTO THE LEGAL ENTITY OF PARKVIEW HEALTH FOUNDATION, INC. (EIN 92-1994990) AN INDIANA NONPROFIT CORPORATION GOVERNED BY THE LAWS OF THE STATE OF INDIANA. EFFECTIVE DECEMBER 31, 2023, THE ORGANIZATION'S ASSETS AND LIABILITIES SHALL BECOME ASSETS AND LIABILITIES OF PARKVIEW HEALTH FOUNDATION, INC. TO THE EXTENT ANY ASSETS ARE SUBJECT TO ANY RESTRICTIONS UPON USE OR OTHER ENCUMBRANCES OR LIMITATIONS, WHETHER ARISING IN CONTRACT, BY LAW, OR OTHERWISE, ALL SUCH RESTRICTIONS, ENCUMBRANCES, AND/OR LIMITATIONS SHALL SURVIVE THE MERGER. PARKVIEW HEALTH FOUNDATION, INC. RECEIVED ITS DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE RECOGNIZING IT AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(3) AND 170(B)(1)(A)(VI). FORM 990, PART V, LINES 1A AND 2A: PARKVIEW HEALTH SYSTEM, INC. (PH), EIN 35-1972384 IS THE COMMON PAYING AGENT FOR THE FILING ORGANIZATION, WABASH COUNTY HOSPITAL FOUNDATION, INC., EIN 35-1921445. THEREFORE, ALL APPLICABLE IRS TAX FILINGS, INCLUDING FORMS 1099, 1096, W-2 AND W-3 ARE REPORTED AND FILED BY PH. THE TOTAL NUMBER REPORTED IN BOX 3 OF FORM 1096 AND FILED BY THE COMMON PAYING AGENT, PH, FOR THE YEAR ENDED DECEMBER 31, 2023 WAS 704. THE TOTAL NUMBER OF EMPLOYEES REPORTED ON FORM W-3 AND FILED BY THE COMMON PAYING AGENT, PH, FOR THE YEAR ENDED DECEMBER 31, 2023 WAS 18,435. FOR PURPOSES OF COMPLETING FORM 990, PART V, LINE 1A AND 2A, THE NUMBER REPORTED FOR THE PARKVIEW WABASH HOSPITAL FOUNDATION, INC. WAS 1 AND 0 RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF MEMBERS FROM THE ORGANIZATION'S BOARD OF DIRECTORS AND MAY ACT ON BEHALF OF THE ORGANIZATION IN ANY MATTER WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD FOR ITS RATIFICATION OF ITS ACTIONS. USE OF THE EXECUTIVE COMMITTEE IS INFREQUENT AND TYPICALLY MEETS ONLY WHEN IT IS IMPRACTICAL TO GET THE FULL BOARD TOGETHER FOR A SPECIAL BOARD MEETING. FORM 990, PART VI, SECTION A, LINE 2 DIRECTORS ROGER CROMER AND KATHY JONES HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION. PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, PARKVIEW WABASH HOSPITAL, INC. EIN 47-1753440 IS THE SOLE MEMBER OF PARKVIEW WABASH HOSPITAL FOUNDATION, INC. WITH CERTAIN RESERVED POWERS. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATE MEMBER SHALL HAVE THE FOLLOWING RESERVED POWERS: (A) APPOINT DIRECTORS (INCLUDING APPOINTMENTS TO FILL A VACANCY) AND INITIATE THE REMOVAL AND REMOVE ANY DIRECTOR OF THE CORPORATION, WITH CAUSE, PROVIDED CONSIDERATION IS GIVEN TO RECOMMENDATIONS OF THE BOARD REGARDING SUCH APPOINTMENT OR REMOVAL, IF ANY ARE SO MADE; (B) APPOINT (INCLUDING APPOINTMENTS TO FILL A VACANCY) AND INITIATE THE REMOVAL AND REMOVE THE CHIEF ADMINISTRATIVE OFFICER OF THE CORPORATION, WITH OR WITHOUT CAUSE, PROVIDED CONSIDERATION IS GIVEN TO RECOMMENDATIONS OF THE BOARD REGARDING SUCH APPOINTMENT OR REMOVAL, IF ANY ARE SO MADE; (C) APPROVE AND ADOPT THE STRATEGIC PLAN FOR THE CORPORATION, INCLUDING ANY INDIVIDUAL INITIATIVES OR ARRANGEMENTS, SUCH AS A NEW SERVICE OR CONTRACTUAL ARRANGEMENT, DEEMED BY THE CORPORATE MEMBER TO BE OF STRATEGIC IMPORTANCE TO THE CORPORATION AND DIRECT AND MONITOR COMPLIANCE WITH SUCH PLANS, INITIATIVES AND ARRANGEMENTS; (D) APPROVE AND ADOPT THE CAPITAL AND OPERATING BUDGETS OF THE CORPORATION; (E) APPROVE THE INCURRENCE OF ANY DEBT PROPOSED BY THE CORPORATION, AND REQUIRE THE INCURRENCE OF DEBT BY THE CORPORATION, WHERE APPROPRIATE; (F) APPROVE THOSE TRANSFERS OF ASSETS BY THE CORPORATION, WHETHER BY SALE OR GIFT, WHERE THE ASSET BEING TRANSFERRED IS AN INTEREST IN REAL PROPERTY OR IS AN OPERATING ASSET OF THE CORPORATION, UNLESS OTHERWISE IDENTIFIED IN PREVIOUSLY APPROVED STRATEGIC PLANS, INITIATIVES, ARRANGEMENTS OR BUDGETS; (G) APPROVE PARTICIPATION (INCLUDING THE EXERCISE OF RENEWAL OPTIONS) BY THE CORPORATION IN NETWORKS, AFFILIATIONS, JOINT VENTURES, PARTNERSHIPS, AND REQUIRE PARTICIPATION BY THE CORPORATION IN SUCH ARRANGEMENTS; (H) APPROVE ANY AMENDMENT TO THE BYLAWS OR THE ARTICLES OF INCORPORATION OF THE CORPORATION, AND REQUIRE AMENDMENT OF THESE GOVERNING DOCUMENTS AS NECESSARY OR ADVISABLE TO RESOLVE SIGNIFICANT ETHICAL ISSUES, TO MAINTAIN TAX-EXEMPT STATUS, OR TO PREVENT SIGNIFICANT, ADVERSE LEGAL OR FINANCIAL EFFECTS TO THE CORPORATION OR THE CORPORATE MEMBER. THE CORPORATE MEMBER SHALL FROM TIME TO TIME DEVELOP POLICIES FOR THE IMPLEMENTATION OF THE RESERVED POWERS. FORM 990, PART VI, SECTION A, LINE 7B SEE SCHEDULE O EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 7A FORM 990, PART VI, SECTION B, LINE 11B PURSUANT TO PARKVIEW HEALTH SYSTEM INC.'S BYLAWS, THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE MAY ACT ON BEHALF OF THE CORPORATION TO PROVIDE REVIEW OF THE CORPORATION AND ITS SUBSIDIARY CORPORATIONS' FORM 990 FILINGS. PARKVIEW WABASH HOSPITAL FOUNDATION, INC. IS A SUBSIDIARY CORPORATION OF PARKVIEW HEALTH SYSTEM, INC. AN ELECTRONIC COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY AND THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE, PRIOR TO FILING WITH THE IRS. ON OCTOBER 24, 2024, THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE REVIEWED THE FORM 990 AS ULTIMATELY FILED WITH THE IRS. THIS REVIEW INCLUDED A PRESENTATION BY THE ORGANIZATION'S TAX PREPARER TO HIGHLIGHT THE SIGNIFICANT AREAS ON THE FORM 990 AND SUPPLEMENTAL SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C AS DESCRIBED IN ARTICLE IX SECTION 6, OF THE PARKVIEW HEALTH SYSTEM, INC. (PH) BYLAWS, PH ADOPTED PH'S COMPLIANCE POLICY FOR THE ORGANIZATION AND ITS NOT-FOR-PROFIT RELATED ORGANIZATIONS (AND AS LIKEWISE NOTED IN THEIR BYLAWS) WHEN ADDRESSING CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. THIS COMPLIANCE POLICY (COMPLIANCE POLICY #14) REQUIRES THAT EACH BOARD MEMBER, BOARD COMMITTEE MEMBER, AND KEY MANAGEMENT PERSONNEL MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM. THIS INFORMATION IS PROVIDED TO THE CHAIRMAN OF THE BOARD (FOR BOARD AND BOARD COMMITTEE MEMBERS) AND TO SENIOR MANAGEMENT (FOR KEY MANAGEMENT PERSONNEL). IN ADDITION, AS TO THE CONDUCT OF BOARD MEETINGS, THE FOLLOWING PROCESS IS FOLLOWED: "WHENEVER A PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE IS CONSIDERING A TRANSACTION OR ARRANGEMENT WITH AN ORGANIZATION, ENTITY OR INDIVIDUAL IN WHICH A PERSON COVERED BY THIS POLICY HAS A FINANCIAL OR CONFLICTING INTEREST, THE FOLLOWING SHALL OCCUR: 1. THE INTERESTED PERSON MUST DISCLOSE THE FINANCIAL OR CONFLICTING INTEREST AND ALL MATERIAL FACTS TO THE PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE; 2. THE INTERESTED PERSON WITH THAT FINANCIAL OR CONFLICTING INTEREST MAY MAKE A PRESENTATION AT THE BOARD OR BOARD COMMITTEE MEETING REGARDING THE TRANSACTION OR ARRANGEMENT HOWEVER, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE FINANCIAL OR CONFLICTING INTEREST; AND 3. THE PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE MUST APPROVE THE TRANSACTION OR ARRANGEMENT BY A MAJORITY VOTE OF THE BOARD MEMBERS PRESENT AT A MEETING THAT HAS A QUORUM, NOT INCLUDING THE VOTE OF THE INTERESTED PERSON. THE INTERESTED PERSON MAY NOT VOTE ON THE MATTER. A. UPON THE REQUEST OF PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE, THE MATTER MAY BE DELEGATED TO THE PH COMPLIANCE AND AUDIT COMMITTEE FOR EVALUATION, RECOMMENDATION AND/OR DETERMINATION. 4. WHENEVER A FINANCIAL OR CONFLICTING INTEREST IS ADDRESSED BY A PH OR PH AFFILIATE BOARD, NOTICE SHALL BE GIVEN TO THE PH COMPLIANCE OFFICER / GENERAL COUNSEL." FORM 990, PART VI, SECTION B, LINE 15 LINES 15A AND 15B ARE ANSWERED NO IN ACCORDANCE WITH THE IRS INSTRUCTIONS. RELATED ORGANIZATION, PARKVIEW HEALTH SYSTEM, INC., HAS A PROCESS IN PLACE FOR REVIEWING AND APPROVING COMPENSATION OF THE CEO & EVP LEVEL EXECUTIVES. THE PROCESS INCLUDES CONSULTATIONS WITH AN INDEPENDENT COMPENSATION ADVISOR AND THE REVIEW OF APPROPRIATE COMPARABILITY DATA; REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE GOVERNING BODY CONSISTING OF MEMBERS WHO DO NOT HAVE A CONFLICT OF INTEREST CONCERNING THE COMPENSATION; AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. IN 2023, THE COMPENSATION COMMITTEE OF PARKVIEW HEALTH SYSTEM, INC. REVIEWED AND APPROVED ALL CEO & EVP LEVEL COMPENSATION, BENEFITS, AND PERQUISITES FOR THE 2023 COMPENSATION PACKAGE, PURSUANT TO THE PARKVIEW HEALTH BYLAWS. IN ADDITION, AGGREGATE INFORMATION ON ALL OTHER EXECUTIVE ROLES (OUTSIDE OF THE CEO & EVPS) IS SHARED. THE COMPENSATION PACKAGE OF THE CEO AND EVPS WAS APPROVED BY A MAJORITY OF INDEPENDENT COMPENSATION COMMITTEE MEMBERS. ADDITIONALLY, THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE PLAN DOCUMENTS FOR THE MANAGEMENT INCENTIVE COMPENSATION PLAN (MICP) AND THE PHYSICIAN AND PROVIDER INCENTIVE COMPENSATION PLAN (PICP). THE BOARD OF PARKVIEW HEALTH SYSTEM, INC. APPROVES ANY CHANGES IN COMPENSATION FOR THE CEO. PARKVIEW'S INDEPENDENT CONSULTANT PREPARES A SUMMARY OF THE EXECUTIVE COMPENSATION PROCESS USING DATA FROM MULTIPLE PUBLISHED SURVEYS PREPARED BY INDEPENDENT FIRMS FOR POSITIONS THAT ARE FUNCTIONALLY COMPARABLE IN SIMILAR-SIZED HEALTH SYSTEMS AND HOSPITAL ORGANIZATIONS ON BOTH A REGIONAL AND NATIONAL BASIS. THE INDEPENDENT CONSULTANT PROVIDES A STATEMENT OF REASONABLENESS OF THE COMPENSATION PROVIDED TO THE CEO AND EVP LEVEL EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO PARKVIEW HEALTH FOUNDATION INC -6,500,953. DOUBTFUL PLEDGE EXPENSE -1,684. DISTRIBUTION CORRECTION 171. PARKVIEW HEALTH SYSTEM INC 1450 PRODUCTION RD FORT WAYNE IN 468081167 351972384 HEALTH CARE IN 501(C)(3) LINE 12C, III-FI N/A 0 PARKVIEW HEALTH FOUNDATION INC 1450 PRODUCTION RD FORT WAYNE IN 468081167 921994990 FUND MGMT IN 501(C)(3) LINE 7 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW HOSPITAL INC 11109 PARKVIEW PLAZA DR FORT WAYNE IN 468451701 350868085 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW FOUNDATION INC 3844 NEW VISION DR FORT WAYNE IN 468451724 237220589 FUND MGMT IN 501(C)(3) LINE 12A, I PARKVIEW HOSPITAL INC 0 DEKALB MEMORIAL HOSPITAL INC 1316 E 7TH ST AUBURN IN 467062515 351064295 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW DEKALB HOSPITAL FOUNDATION INC 1316 E 7TH ST AUBURN IN 467062515 356047817 FUND MGMT IN 501(C)(3) LINE 12A, I DEKALB MEMORIAL HOSPITAL INC 0 HUNTINGTON MEMORIAL HOSPITAL INC 2001 STULTS RD HUNTINGTON IN 467501291 351970706 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW HUNTINGTON 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PARK CENTER INC 0 WOODSIDE APARTMENTS INC 909 E STATE BLVD FORT WAYNE IN 468053404 351937426 PROVIDE HOUSING TO HANDICAPPED INDIVIDUALS IN 501(C)(3) LINE 10 PARK CENTER INC 0 ORTHOPAEDIC HOSPITAL AT PARKVIEW NORTH LLC 1450 PRODUCTION RD FORT WAYNE IN 468081167 260143823 ORTHOPAEDIC HOSPITAL IN N/A N/A 0 0 MANAGED CARE SERVICES LLC 1450 PRODUCTION RD FORT WAYNE IN 468081167 351996535 HEALTH PLAN ADMINISTRATION IN N/A N/A 0 0 FOUNDATION SURGERY AFFILIATE OF FORT WAYNE LLC 1450 PRODUCTION RD FORT WAYNE IN 468081167 201394120 SURGICAL SERVICES IN N/A N/A 0 0 COMMUNITY HOSPITALS AND WELLNESS CENTERS PAIN MANAGEMENT LLC 433 W HIGH ST BRYAN OH 435061690 461084537 MEDICAL SERVICES OH N/A N/A 0 0 EXCEL SPORTS GROUP LLC 1450 PRODUCTION RD FORT WAYNE IN 468081167 921435049 SPORTS CAMPS & LEAGUES IN N/A N/A 0 0 PARKVIEW PROFESSIONAL PROGRAMS INC 1450 PRODUCTION RD FORT WAYNE IN 468081167 351668888 REFERENCE LAB IN N/A C 0 WOODLAND PLAZA MEDICAL PARK CONDO ASSOC INC 202 W BERRY ST FORT WAYNE IN 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