2024-05-09T14:20:28-05:00 2023-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2022-07-01 371136714 SARAH BUSH LINCOLN HEALTH SYSTEM SARA 2172582102 1000 HEALTH CENTER DR MATTOON IL 619380372 DENNIS PLUARD CFO 2172582102 2024-05-03 1 DENNIS PLUARD 999009999 0 EMILIE M KNIERIEM CPA P01330194 3176334705 2024-05-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JERRY ESKER 1000 HEALTH CENTER DR MATTOON IL 619380372 0 0 X WWW.SARAHBUSH.ORG X 1983 IL SARAH BUSH LINCOLN HEALTH SYSTEM PROVIDES ADMINISTRATIVE SUPPORT TO SARAH BUSH LINCOLN HEALTH CENTER. 15 12 0 15 0 0 0 0 0 0 17000000 0 0 0 17000000 0 0 0 0 0 0 0 0 0 0 114848 142612 114848 142612 16885152 -142612 11778335 11941301 -12432244 -12126666 24210579 24067967 X SARAH BUSH LINCOLN HEALTH SYSTEM IS ORGANIZED TO SUPPORT AND ENCOURAGE QUALITY HEALTH CARE SERVICES THROUGH PROVIDING FINANCIAL, MANAGEMENT, AND PLANNING ASSISTANCE TO SARAH BUSH LINCOLN HEALTH CENTER, SARAH BUSH LINCOLN HEALTH FOUNDATION, SBL PRACTICE ACQUISITIONS, INC., AND HEARTLAND HEALTH SYSTEM. 0 0 SARAH BUSH LINCOLN HEALTH SYSTEM IS ORGANIZED TO SUPPORT AND ENCOURAGE QUALITY HEALTH CARE SERVICES THROUGH PROVIDING FINANCIAL, MANAGEMENT, AND PLANNING ASSISTANCE TO SARAH BUSH LINCOLN HEALTH CENTER, SARAH BUSH LINCOLN HEALTH FOUNDATION, SBL PRACTICE ACQUISITIONS, INC., AND HEARTLAND HEALTH SYSTEM. 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 1 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 1 CJ 0 0 0 0 0 0 0 0 0 0 X 15 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X DENNIS PLUARD 2172582102 1000 HEALTH CENTER DR MATTOON IL 619380372 BARB HALL CHAIRPERSON 1.00 1.00 X X 0 0 0 STEVE CHILDERS VICE CHAIRPERSON 1.00 1.00 X X 0 0 0 TINA STOVALL SECRETARY 4.00 1.00 X X 0 0 0 JOSH BULLOCK TREASURER 1.00 1.00 X X 0 0 0 DALE BOYER DIRECTOR 1.00 1.00 X 0 0 0 LUCAS CATT DIRECTOR 1.00 54.00 X 0 527203 75709 DAVID GLASSMAN COMMITTEE COMMUNITY MEMBER 1.00 1.00 X 0 0 0 PHILLIP KEPP DIRECTOR 1.00 1.00 X 0 0 0 MIKE GENTA DIRECTOR 1.00 1.00 X 0 0 0 JOHN LAUER DIRECTOR 2.00 54.00 X 0 526280 56871 JAY MARKWELL DIRECTOR 1.00 1.00 X 0 0 0 DIDI OMIYI DIRECTOR 1.00 54.00 X 0 1108614 35285 ALAN METZGER DIRECTOR 1.00 1.00 X 0 0 0 MIKE TAYLOR DIRECTOR 1.00 1.00 X 0 0 0 JIM ZIMMER DIRECTOR 1.00 1.00 X 0 0 0 ANYA SCHUETZ DIRECTOR PARTIAL TERM 1.00 1.00 X 0 0 0 JERRY ESKER PRESIDENT 15.00 40.00 X 0 594308 80102 DENNIS PLUARD CHIEF FINANCE OFFICER 3.00 52.00 X 0 574225 78856 0 3330630 326823 0 0 1 0 0 0 0 0 0 2015 2015 140397 140397 MISCELLANEOUS 200 200 142612 0 142612 0 1458335 1621301 10320000 10320000 11778335 11941301 -12432244 -12126666 -12432244 -12126666 X 24210579 24067967 24210579 24067967 11778335 11941301 -142612 0 X X 0 1 X 1 0 X X 1 SARAH BUSH LINCOLN HEALTH CENTER 237098532 3 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 CAPTIVE INSURANCE INVESTMENT 3620000 C PRACTICE ACQUISITIONS INVESTMENT 6700000 C 10320000 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SYSTEM AND RECOGNIZE A TAX LIABILITY IF THE SYSTEM HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SYSTEM AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING 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. THESE ENTITIES HAVE FILED THEIR FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). CENTRAL AMERICAN/CARIBBEAN INVESTMENTS 3620000 0 0 0 0 0 0 3620000 0 3620000 1 0 1 1 0 0 PART III ACCOUNTING METHOD: 0 1 0 0 0 0 0 0 0 DIDI OMIYI DIRECTOR 0 900378 0 158400 0 49836 0 10250 0 25035 0 1143899 0 0 JERRY ESKER PRESIDENT 0 530731 0 400 0 63177 0 10250 0 69852 0 674410 0 0 DENNIS PLUARD CHIEF FINANCE OFFICER 0 383896 0 114162 0 76167 0 10250 0 68606 0 653081 0 0 LUCAS CATT DIRECTOR 0 338631 0 145914 0 42658 0 10250 0 65459 0 602912 0 0 JOHN LAUER DIRECTOR 0 401862 0 69492 0 54926 0 10250 0 46621 0 583151 0 0 PART I, LINE 3 THE TOP MANAGEMENT OFFICIAL IS COMPENSATED BY A RELATED ORGANIZATION, THE RELATED ORGANIZATIONS USES THE FOLLOWING FACTORS TO ESTABLISH COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONUSLTANT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B SARAH BUSH LINCOLN HEALTH CENTER CURRENTLY MAINTAINS A NONQUALIFIED, UNFUNDED, DEFINED CONTRIBUTION SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN ON BEHALF OF CERTAIN DESIGNATED MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES. THE PLAN IS INTENDED TO BE AN UNFUNDED DEFERRED COMPENSATION PLAN FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES, AS DESCRIBED IN THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED ("ERISA"). THE FOLLOWING PERSONS LISTED IN FORM 990, PART VII ARE PARTICIPANTS IN THE PLAN: DIDI OMIYI DR. LUCAS CATT DR. JOHN LAUER DENNIS PLUARD JERRY ESKER KIM UPHOFF THERE WERE NO DISTRIBUTIONS FROM THE PLAN DURING THE TAX YEAR BY THESE PARTICIPANTS. FORM 990, PART VI, SECTION A, LINE 2 KIM UPHOFF, JOHN LAUER, DIDI OMIYI, DWIGHT PENTZIEN AND LUCAS CATT HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER AS A RESULT OF ALL SERVING AS BOARD MEMBERS OF SBL ACO, A FOR-PROFIT AFFILIATE OF THE ORGANIZATION. ALL MEMBERS OF THE HEALTH CENTER BOARD HAVE DUAL MEMBERSHIP WITH THE HEALTH SYSTEM BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR ACCOUNTING STAFF REVIEWS ALL ELEMENTS OF THE 990 BASED ON PRIOR KNOWLEDGE AND INTERVIEWS WITH OTHER INDIVIDUALS IN THE ORGANIZATION. IN ADDITION, BOARD MEMBERS SUBMIT DETAILED QUESTIONNAIRES WITH REGARDS TO THEIR RELATIONSHIPS WITH THE ORGANIZATION. THE FINAL FORM 990 IS MADE AVAILABLE TO THEM ONLINE VIA A WEB PORTAL AND AT THEIR BOARD MEETING FOR REVIEW AND QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY COMPLETE A CERTIFICATION STATEMENT WHICH IDENTIFIES POSSIBLE CONFLICTS OF INTEREST RELATED TO THEIR PROFESSIONAL AND PERSONAL LIVES. DURING DELIBERATIONS AND DECISIONS ON WHICH THERE APPEARS TO BE A CONFLICT OF INTEREST, THE BOARD MEMBER IS EXCUSED FROM THE DISCUSSION AND DELIBERATION, SHALL NOT VOTE ON, NOR USE HIS PERSONAL INFLUENCE ON OR BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM IN RESPECT TO THE TRANSACTION OR CONTRACT. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES FOR SARAH BUSH LINCOLN HEALTH SYSTEM ARE PAID BY SARAH BUSH LINCOLN HEALTH CENTER. COMPENSATION IS DETERMINED BY THE SBL HEALTH CENTER ANNUALLY AFTER INTERNAL REVIEW OF MARKET DATA FROM OUTSIDE CONSULTANTS WITH RECOMMENDATIONS PRESENTED TO THE ADMINISTRATION TEAM FOR APPROVAL. THE BOARD APPROVES THE OVERALL COMPENSATION PROGRAM. FORM 990, PART VI, SECTION C, LINE 19 CURRENTLY, SARAH BUSH LINCOLN HEALTH CENTER, THE SYSTEM'S RELATED ORGANIZATION, POSTS THEIR COMMUNITY BENEFITS STATEMENT ON OUR PUBLIC WEBSITE. NO OTHER GOVERNING DOCUMENTS ARE ROUTINELY MADE AVAILABLE. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT; AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. SARAH BUSH LINCOLN HEALTH CENTER 1000 HEALTH CENTER DRIVE MATTOON IL 61938 237098532 HEALTHCARE IL 501(C)(3) LINE 3 SARAH BUSH LINCOLN HEALTH SYSTEM 1 SARAH BUSH LINCOLN HEALTH FOUNDATION 1000 HEALTH CENTER DRIVE MATTOON IL 61938 371136713 FUNDRAISING IL 501(C)(3) LINE 12B, II SARAH BUSH LINCOLN HEALTH SYSTEM 1 HEARTLAND HEALTH SYSTEM INC 1000 HEALTH CENTER DRIVE MATTOON IL 61938 201890414 HEALTHCARE IL 501(C)(3) LINE 3 SARAH BUSH LINCOLN HEALTH SYSTEM 1 SBL CAPTIVE INSURANCE LTD 18 FORUM LAND 2ND FLOOR PO BOX 69 GEORGE TOWN CJ 980566036 INSURANCE CJ SARAH BUSH LINCOLN HEALTH SYSTEM C 9921343 41485878 1.00000 1 SBL PRACTICE ACQUISITIONS INC 1000 HEALTH CENTER DRIVE MATTOON IL 61938 824716884 MANAGEMENT IL SARAH BUSH LINCOLN HEALTH SYSTEM C 623032 14419998 1.00000 1 BONUTTI ORTHOPEDICS SERVICES INC 1000 HEALTH CENTER DRIVE MATTOON IL 61938 371257387 HEALTHCARE IL SBL PRACTICE ACQUISITIONS INC C 96603 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0