2024-05-15T17:47:57-05:00 2023-06-30 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2022-07-01 520913438 UNIVERSITY OF MARYLAND OBSTETRICAL AND GYNECOLOGICAL ASSOCIATES PA % JONATHAN CADWELL UNIV 6672141303 250 WEST PRATT STREET Suite 880 BALTIMORE MD 21201 IRINA BURD MD CHAIR 6672141128 2024-05-06 true IRINA BURD MD 999009999 Marc Berger P01871563 7038930600 2024-05-01 2 2022 2023-04-26 12:10:37Z IRINA BURD MD 250 WEST PRATT STREET STE 880 BALTIMORE MD 21201 21432935 false X WWW.UMFPI.ORG X 1971 MD SEE SCHEDULE O 1 0 52 0 0 0 1445380 0 19735055 21193401 332240 209627 0 0 21512675 21403028 1200000 13150 0 0 6184189 6633932 0 0 0 14430554 13896095 21814743 20543177 -302068 859851 14173563 17164665 10779841 12711028 3393722 4453637 X UNDER THE MEDICAL SERVICE PLAN OF THE UNIVERSITY OF MARYLAND SCHOOL OF MEDICINE, MEDICAL SERVICES ARE RENDERED BY THE MEMBERS OF THE FACULTY ON BEHALF OF THE SCHOOL OF MEDICINE IN CONNECTION WITH THEIR DUTIES TO PROVIDE CLINICAL INSTRUCTION FOR 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true false false true true true true true true true true false MD X JONATHAN CADWELL 6672141303 250 WEST PRATT STREET SUITE 880 BALTIMORE MD 21201 X NORI HARRIS DIRECTOR OF PRACTICE OPERATION 40.0 0.0 X 154389 0 38329 RICK E BRINEGAR DIRECTOR OF PROFESSIONAL FEES 40.0 0.0 X 158466 0 22820 CHRISTOPHER R HARMAN MD PRESIDENT (THRU 10/16/2022) 5.0 1.0 X X 72874 63713 9353 BRENDAN HARRISON DIRECTOR OF FINANCIAL ADMIN 40.0 0.0 X 108015 0 33935 OZHAN TURAN MD TREASURER 1.0 0.0 X 42767 13986 7171 MAY BLANCHARD MD SECRETARY 2.0 0.0 X 32644 21560 6240 IRINA BURD MD PRESIDENT (AS OF 10/17/2022) 5.0 1.0 X X 37 16918 694 569192 116177 118542 3 false true false QUADRANT INCORPORTATED 1881 CAMPUS COMMONS DRIVE SUITE 30 RESTON VA 20191 TEMP EMPLOYEE AGENCY 303024 MEDIX STAFFING SOLUTIONS INC 7839 SOLUTION CENTER CHICAGO IL 60677 TEMP EMPLOYEE AGENCY 237416 AEROTEK PROFESSIONAL SERVICES 3689 COLLECTION CENTER DRIVE CHICAGO IL 60693 TEMP EMPLOYEE AGENCY 216013 ASTON CARTER INC PO BOX 7410408 CHICAGO IL 60674 TEMP EMPLOYEE AGENCY 142409 4 0 PATIENT SERVICE REVENUE 621110 12097854 12097854 CONTRACT AND OTHER REVENUE 621110 9095547 9095547 21193401 239534 239534 0 0 0 0 0 0 29907 -29907 -29907 -29907 0 0 0 0 0 0 0 0 0 0 21403028 21193401 209627 13150 13150 0 0 0 174635 174635 0 4878486 3646404 1232082 345003 260022 84981 889220 670091 219129 346588 256484 90104 0 0 22947 22947 0 0 5307 3715 1592 1463957 545162 918795 3073 2151 922 342923 196393 146530 254762 253383 1379 0 785504 524606 260898 0 0 5334 4923 411 0 1699380 1699380 27863 19504 8359 1347354 1347354 UNIVERSITY TRANSFERS 2425000 2425000 GENERAL AND ADMINISTRATION 2400000 2400000 DEPARTMENT DEVELOPMENT 1761083 1761083 MEDICAL SUPPLIES 724376 724376 627232 59774 567458 20543177 16987590 3555587 0 8392109 555633 1596649 11000000 0 0 1166151 1614055 0 0 0 0 0 0 0 0 0 0 706652 672642 50974 34010 2217036 2426181 0 0 0 0 0 0 750644 1534786 14173563 17164665 1497205 1873605 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9282636 10837423 10779841 12711028 X 3393722 4453637 0 0 3393722 4453637 14173563 17164665 859851 200068 -4 X X false true X true false X 0 355528 650772 1445380 0 2451680 18011625 17244413 18712648 19735055 21193401 94897142 0 0 0 18011625 17599941 19363420 21180435 21193401 97348822 0 0 179188 456924 0 0 636112 0 179188 456924 0 0 636112 96712710 33296 34036 21351 24204 239534 352421 0 33296 34036 21351 24204 239534 352421 0 0 18044921 17633977 19384771 21204639 21432935 97701243 0.98988 0.99143 0.00361 0.00181 X 259033 259033 0 447619 413609 34010 34010 OPERATING LEASE ROU ASSETS 661889 OTHER RECEIVABLES 635464 DUE FROM RELATED PARTIES 237433 1534786 0 DEPARTMENTAL DEVELOPMENT FUND 9725754 OPERATING LEASE LIABILITIES 703302 MEDICAL SCHOOL ENRICHMENT FUND 269485 MEDICAL SCHOOL SERVICES PLAN TRUST 79947 DUE TO RELATED PARTIES 58935 10837423 X 21185103 200068 -412686 -212618 21397721 5307 5307 21403028 20125184 20125184 5307 412686 417993 20543177 SCHEDULE D, PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THERE WERE NO INCOME TAXES PAID ON UNRELATED BUSINESS ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. RELEVANT ACCOUNTING STANDARDS REQUIRE THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE ASSOCIATION IN THE PREPARATION OF ITS TAX RETURNS. THE ASSOCIATION DETERMINES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A CERTAIN TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. IF AN UNCERTAIN TAX POSITION IS LESS-LIKELY-THAN-NOT TO BE SUSTAINED, AN ESTIMATE OF THE POTENTIAL EFFECT IS RECOGNIZED IN THE FINANCIAL STATEMENTS, AND THE UNCERTAIN TAX POSITION IS REQUIRED TO BE DISCLOSED. PER MANAGEMENT'S EVALUATION, IT HAS BEEN DETERMINED THAT NO MATERIAL ADJUSTMENTS WERE REQUIRED IN THE FINANCIAL STATEMENTS FOR TAX POSITIONS LESS-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. SCHEDULE D, PART XI, LINE 2D: BAD DEBT EXPENSE -$412,686. SCHEDULE D, PART XII, LINE 4B: BAD DEBT EXPENSE $412,686. X X X false false false false false true false true false NORI HARRIS DIRECTOR OF PRACTICE OPERATION 139741 0 14648 0 0 0 12299 0 26030 0 192718 0 0 0 RICK E BRINEGAR DIRECTOR OF PROFESSIONAL FEES 144620 0 13846 0 0 0 12878 0 9942 0 181286 0 0 0 SCHEDULE J, PART I, LINE 6: THE ORGANIZATION HAS VARIABLE COMPENSATION ARRANGEMENTS WHICH TAKE INTO CONSIDERATION REVENUES, NET EARNINGS, AND OTHER OPERATIONAL TARGETS, SOME OF WHICH ARE POSITION SPECIFIC AND OTHERS WHICH ARE ORGANIZATION WIDE. SCHEDULE J, PART I, LINE 7: THE ORGANIZATION HAS VARIABLE COMPENSATION ARRANGEMENTS WHICH TAKE INTO CONSIDERATION REVENUES, NET EARNINGS, AND OTHER OPERATIONAL TARGETS, SOME OF WHICH ARE POSITION SPECIFIC AND OTHERS WHICH ARE ORGANIZATION WIDE. FORM 990, PART I, LINE 1: UNDER THE MEDICAL SERVICE PLAN OF THE UNIVERSITY OF MARYLAND SCHOOL OF MEDICINE, MEDICAL SERVICES ARE RENDERED BY THE MEMBERS OF THE FACULTY ON BEHALF OF THE SCHOOL OF MEDICINE IN CONNECTION WITH THEIR DUTIES TO PROVIDE CLINICAL INSTRUCTION FOR MEDICAL STUDENTS AND OTHER TRAINEES AND TO DELIVER HEALTHCARE TO THE PUBLIC WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY FOR SERVICES. FORM 990, PART VI, SECTION A, LINE 6: THE ENTITY IS A MARYLAND CORPORATION WHOSE STOCKHOLDERS ARE PHYSICIANS AND MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE ENTITY RECEIVES A COPY OF THE 990 AND A REPRESENTATIVE OF THE GOVERNING BODY APPROVES IT BEFORE SIGNING THE ELECTRONIC FILING AUTHORIZATION. FORM 990, PART VI, SECTION B, LINE 12C: AS PART OF THEIR EMPLOYMENT BY THE UNIVERSITY OF MARYLAND FACULTY PHYSICIANS, INC. (FPI) AND THE FACULTY PRACTICES OF THE UNIVERSITY OF MARYLAND (PAS), EMPLOYEES AND FACULTY ARE REQUIRED TO FOLLOW THE MEDICAL SERVICE PLAN. MSP POLICY #37 LISTS THE REQUIREMENTS OF COMPLIANCE AND GOOD BUSINESS PRACTICES. AS PART OF THE MSP POLICY #37, FPI ALSO MAINTAINS A CORPORATE COMPLIANCE PLAN, WHICH DETAILS EXPECTATIONS AROUND CONFLICT OF INTEREST SITUATIONS AND BILLING RESPONSIBILITIES. FPI RELIES ON THE GOOD FAITH OF ITS EMPLOYEES IN THE EXERCISE OF THEIR RESPONSIBILITIES. ALL BUSINESS JUDGMENTS ON BEHALF OF FPI SHOULD BE MADE BY ITS EMPLOYEES ON THE BASIS OF SUCH TRUST AND IN FPI'S BEST INTERESTS. FPI FULLY RESPECTS THE RIGHTS OF EMPLOYEES TO PRIVACY IN THEIR PERSONAL AFFAIRS AND FINANCIAL ACTIVITIES. THE PURPOSE OF THIS POLICY IS TO PROVIDE GUIDANCE TO EMPLOYEES IN AVOIDING SITUATIONS IN THEIR PERSONAL ACTIVITIES WHICH ARE, OR APPEAR TO BE, IN CONFLICT WITH THEIR RESPONSIBILITIES TO FPI. ALTHOUGH IT IS IMPRACTICAL TO ATTEMPT TO DEFINE EVERY SITUATION WHICH MIGHT BE CONSIDERED A CONFLICT OF INTEREST, GENERALLY SPEAKING, A CONFLICT EXISTS WHEN AN EMPLOYEE'S PERSONAL INTERESTS OR ACTIVITIES MAY INFLUENCE HIS OR HER JUDGMENT IN THE PERFORMANCE OF HIS OR HER DUTY TO FPI. THERE MAY BE CASES WHERE SUCH CONFLICTS ARE MORE THEORETICAL THAN REAL, BUT EMPLOYEES SHOULD BE CONCERNED ABOUT POSSIBLE CONFLICTS AND REVIEW AND DISCLOSE THIS SITUATION IN LIGHT OF THE FOLLOWING GUIDELINES. A MAJOR FOCUS OF THE CORPORATE COMPLIANCE PLAN IS CURRENTLY ON CODING, BILLING, AND DOCUMENTATION COMPLIANCE AND ENSURING THAT REGULATIONS ARE BEING FOLLOWED. HOWEVER, COMPLIANCE GOES BEYOND AVOIDING PENALTIES. OUR TOTAL CORPORATE COMPLIANCE PLAN INCLUDES A FULL RANGE OF ISSUES, INCLUDING: -EMPLOYMENT CONTRACTS -CONFLICTS OF INTEREST -PATIENT CONFIDENTIALITY -RECORDS RETENTION -CONTRACTS AND BUSINESS RELATIONSHIPS (INCLUDING PROFESSIONAL SERVICE AGREEMENTS) -WAIVERS OF CO-PAYMENTS, COINSURANCE, AND DEDUCTIBLES, AND MORE. WHILE THE COMPLIANCE OFFICE WILL MAKE EVERY EFFORT TO PROVIDE APPROPRIATE COMPLIANCE INFORMATION TO ALL EMPLOYEES, AND TO RESPOND TO ALL INQUIRIES, NO EDUCATIONAL AND TRAINING PROGRAM, HOWEVER COMPREHENSIVE, CAN ANTICIPATE EVERY SITUATION THAT MAY PRESENT COMPLIANCE ISSUES. RESPONSIBILITY FOR COMPLIANCE WITH THE CORPORATE COMPLIANCE PLAN, INCLUDING THE DUTY TO SEEK GUIDANCE WHEN IN DOUBT, RESTS WITH EACH EMPLOYEE. THE ABOVE INFORMATION IS DISCUSSED WITH EACH NEW EMPLOYEE AND FACULTY MEMBER UPON HIRE. ANNUAL CORPORATE COMPLIANCE TRAINING TOUCHES ON THE ABOVE AS WELL. FORM 990, PART VI, SECTION B, LINE 15: COMPENSATION FOR EACH PA PRESIDENT AND OFFICER IS REVIEWED ANNUALLY BY THE DEAN OF THE SCHOOL OF MEDICINE. THE COMPENSATION DISCUSSION INCLUDES A REVIEW OF BOTH BASE AND VARIABLE COMPENSATION COMPONENTS COMPARED TO RELEVANT BENCHMARKS. THESE TWO COMPONENTS REFLECT THE TOTAL APPROVED SALARY (TAS). AAMC REPORT ON MEDICAL SCHOOL FACULTY SALARIES ISSUED BY THE AMERICAN ASSOCIATION OF MEDICAL COLLEGES PROVIDES COMPENSATION GUIDELINES IN THE 25TH PERCENTILE, 50TH PERCENTILE AND 75TH PERCENTILE AS BENCHMARKS. ONCE THE TAS IS APPROVED BY THE DEAN, IT IS THEN SENT TO THE UMB CAMPUS PRESIDENT FOR FINAL APPROVAL. THE VARIABLE OR BONUS COMPONENT OF COMPENSATION FOR CLINICAL ACTIVITIES IS MANAGED THROUGH A SCHOOL-WIDE PERFORMANCE-BASED INCENTIVE COMPENSATION (PBIC) PLAN. BONUS PAYMENTS ARE ALSO APPROVED BY THE PRESIDENT OF UMB BEFORE DISTRIBUTION. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING THE AUDITORS HAS NOT CHANGED FROM THE PRECEDING YEAR. UNIV OF MARYLAND FACULTY PHYSICIANS INC 250 W PRATT STREET SUITE 901 BALTIMORE MD 21201 521299563 SEE PART VII MD 501(C)(3) LINE 12B,II N/A false MARYLAND MEDICINE PA 250 W Pratt Street Suite 901 Baltimore MD 21201 521908496 SEE PART VII MD 501(C)(3) LINE 12A, I NA false false false false true false false false false false false true false false true true true true true false SCHEDULE R, PART II, LINE 1: (A) NAME OF RELATED ORGANIZATION: UNIVERSITY OF MARYLAND FACULTY PHYSICIANS, INC. (B) PRIMARY ACTIVITY: COORDINATION AND IMPLEMENTATION OF A MEDICAL SERVICE PLAN. Schedule R, Part II, Line 2: (A) NAME OF RELATED ORGANIZATION: MARYLAND MEDICINE, P.A. (B) PRIMARY ACTIVITY: EMPLOYMENT SERVICES TO THE PROFESSIONAL ASSOCIATIONS (PA) SCHOOL OF MEDICINE.