2025-10-27T09:04:08+00:00 2024-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-01-01 341370522 BLANCHARD VALLEY HEALTH FOUNDATION BLAN 4194234500 1900 SOUTH MAIN STREET FINDLAY OH 45840 DAVID M CYTLAK CFO 4194235204 2025-10-27 true Aaron Hershberger P00961884 2604604000 2025-10-27 2024 2025-03-06 01:10:19Z DAVID CYTLAK 1900 SOUTH MAIN STREET FINDLAY OH 45840 19344211 false X WWW.BVHEALTHSYSTEM.ORG X 1982 OH BLANCHARD VALLEY HEALTH FOUNDATION DEVELOPS RELATIONSHIPS THAT RESULT IN PHILANTHROPIC GIVING TO BENEFIT THE HEALTH OF THOSE SERVED BY BLANCHARD VALLEY HEALTH SYSTEM. 16 13 0 2 0 1577898 12772054 0 0 967000 1224000 -37383 -23780 2507515 13972274 1327000 1741000 0 0 515490 494195 0 0 1436876 557331 1181731 2399821 3416926 107694 10555348 27771197 38726492 12237000 12723000 15534197 26003492 BLANCHARD VALLEY HEALTH FOUNDATION WILL DEVELOP, MANAGE, AND STEWARD RELATIONSHIPS THAT RESULT IN PHILANTHROPIC GIVING TO BENEFIT THE HEALTH AND WELL-BEING OF THOSE PEOPLE SERVED BY BLANCHARD VALLEY HEALTH SYSTEM. BLANCHARD VALLEY HEALTH SYSTEM - CARING FOR A LIFETIME. false false 1741000 1741000 AS A SEPARATE 501(C)(3) ORGANIZATION, BVHF MANAGES UNRESTRICTED, TEMPORARILY RESTRICTED, AND PERMANENTLY RESTRICTED GIFTS TO FUND: 1) DIRECT PATIENT CARE, 2) CONTINUING HEALTH EDUCATION FOR BLANCHARD VALLEY HEALTH SYSTEM STAFF AND COMMUNITY MEMBERS, 3) FACILITIES AND EQUIPMENT, AND 4) OTHER MAJOR INNOVATIVE HEALTH INITIATIVES. 1741000 true true false false false false false false false true true false false false true false false true false false false false false false true false false true false true false false false false false false false false false false false false false false true true true false false false true 0 0 0 false false false false false true true false false false false false false X 16 13 false false false false true false false true true false false false true true true true true true true true false false X DAVID CYTLAK 4194234500 1900 SOUTH MAIN STREET FINDLAY OH 45840 JOHN QUAID VICE CHAIR 1.0 0 X X 0 0 0 Karen A George Chief Development Officer 40.0 0 X X 129474 0 7139 Myron Lewis Chief Executive Officer 2.0 38.0 X X 0 1106411 30737 roger miller SECRETARY 1.0 0 X X 0 0 0 sarah palmer TREASURER 1.0 0 X X 0 0 0 AMBER PATTERSON MD TRUSTEE 1.0 0 X 0 0 0 AMY BALLINGER Trustee 0.5 0 X 0 0 0 ANNA SCHROEDER TRUSTEE 1.0 0 X 0 0 0 DR Richard M Polder TRUSTEE 0.5 39.0 X 0 322041 25727 EMIL ZIEGLER MD TRUSTEE 1.0 0 X 0 0 0 FRED RODABAUGH TRUSTEE 1.0 0 X 0 0 0 JOHN REINEKE Trustee 0.5 1.5 X 0 0 0 KAREN JONES Trustee 0.5 0 X 0 0 0 KATIE PETERKOSKI TRUSTEE 1.0 0 X 0 0 0 PAUL SCHMELZER TRUSTEE 1.0 0 X 0 0 0 PETE SUTER TRUSTEE 1.0 0 X 0 0 0 Dave M Cytlak CHIEF FINANCIAL OFFICER 12.0 28.0 X 0 585126 27651 129474 2013578 91254 1 false true false 0 265699 12506355 12772054 0 0 0 0 0 1105777 1105777 0 0 5338570 5220347 118223 0 118223 118223 127810 265699 151590 -23780 -23780 0 0 0 0 0 13972274 0 0 1200220 1741000 1741000 222273 55568 166705 183429 45857 137572 11673 2918 8755 76820 19205 57615 1321 330 991 0 0 0 0 23638 5910 17728 4279 1070 3209 17180 4295 12885 3506 3506 2409 602 1807 PROVISION FOR BAD DEBTS 716221 716221 DUES & SUBSCRIPTIONS 8058 2015 6043 OTHER EXPENSES 405119 101280 303839 0 0 0 0 3416926 1741000 239050 1436876 506040 0 1628000 7459492 0 0 0 0 40000 40000 0 25637157 31240000 0 0 0 27000 27771197 38726492 0 12237000 12723000 12237000 12723000 490197 1195492 15044000 24808000 15534197 26003492 27771197 38726492 X 10555348 461000 -547053 X false true true false X 1711336 2002884 3296766 1577898 12772054 21360938 0 0 1711336 2002884 3296766 1577898 12772054 21360938 5870131 15490807 863030 1365469 825140 1071944 1105777 5231360 0 73041 69430 75643 90624 127810 436548 27028846 0 0.57312 0.6304 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 73041.0, COLUMN B - 69430.0, COLUMN C - 75643.0, COLUMN D - 90624.0, COLUMN E - 127810.0, COLUMN F - 436548.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15070289 12242569 -737616 1725210 24850032 14614296 1187128 641387 1372522 15070289 14117921 2775050 -828197 1450478 14614296 13503368 1547746 727919 1661112 14117921 12578942 1406451 723168 1205193 13503368 0.0 0.145 0.855 false false 40000 40000 0 0 Federal Income Taxes OTHER LIABILITIES ADVANCES FROM AFFILIATES 12723000 12723000 14037810 461000 198671 659671 13378139 594135 594135 13972274 3568516 151590 151590 3416926 0 0 3416926 Schedule D, Part X, Line 2 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED FOR DONOR DESIGNATED PURPOSES WHICH INCLUDE PURCHASES OF EQUIPMENT, CAPITAL IMPROVEMENTS, AND CONTINUING EDUCATION FOR BVHS PHYSICIANS AND EMPLOYEES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSE RECLASS - 151590 INTERCOMPANY TRANSFERS - 47081 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements NPV EXPENSE - 594135 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 151590 Julie Cole Classic 393509 265699 127810 24905 17140 26749 82796 0 0 393509 265699 127810 24905 17140 26749 82796 151590 -23780 true Blanchard Valley Continuing Care Services 15100 Birchaven Drive Findlay OH 45840 346006904 501(C)(3) 144774 TFR CONT FRM Donor Blanchard Valley Health System 1900 South Main Street Findlay OH 45840 344428206 501(C)(3) 31491 TFR CONT FRM Donor Blanchard Valley Regional Health Center 1900 South Main Street Findlay OH 45840 341369963 501(C)(3) 1564735 TFR CONT FRM Donor 3 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds BLANCHARD VALLEY HEALTH FOUNDATION (BVHF) RECEIVES RESTRICTED CONTRIBUTIONS. THE CONTRIBUTIONS ARE USUALLY DESIGNATED BY THE DONOR FOR USE BY A RELATED ENTITY FOR A SPECIFIC PURPOSE. BVHF UTILIZES RAISER'S EDGE SOFTWARE TO MAINTAIN RECORDS OF THE DONATIONS AND IS RESPONSIBLE FOR ENSURING THAT PURCHASES MADE BY THE RELATED ENTITIES MEET THE PURPOSE DESIGNATED BY THE DONORS. TO FACILITATE THIS, BVHF AND THE ACCOUNTING DEPARTMENT REVIEW REQUESTS FOR RESTRICTED FUNDS PRIOR TO RELEASING THE FUNDS TO THE RELATED ENTITY. X X false true false false false false false false false Myron Lewis Chief Executive Officer 0 757739 0 200876 0 147796 0 13800 0 16937 0 1137148 0 0 DR Richard M Polder TRUSTEE 0 276945 0 15000 0 30096 0 12627 0 13100 0 347768 0 0 Dave M Cytlak CHIEF FINANCIAL OFFICER 0 469194 0 72182 0 43750 0 20700 0 6951 0 612777 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN 2024, BLANCHARD VALLEY HEALTH SYSTEM CALCULATED SERP PAYMENTS TO BE CONTRIBUTED IN 2025. $124,943 WILL BE CONTRIBUTED ON BEHALF OF MYRON LEWIS TO A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN 2025. SERP CONTRIBUTIONS IN THE AMOUNT OF $114,858 WERE MADE FOR THE BENEFIT OF MYRON LEWIS IN 2025. THE SERP IS AN UNFUNDED, NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT CONSISTING OF TWO PLANS: AN ELIGIBLE PLAN SUBJECT TO INTERNAL REVENUE CODE SECTION 457(B) AND AN INELIGIBLE PLAN SUBJECT TO SECTION 457(F). THE 457(B) PLAN WAS ORIGINALLY IMPLEMENTED EFFECTIVE JANUARY 1, 2002. THE 457(F) PLAN WAS ORIGINALLY EFFECTIVE SEPTEMBER 1, 2000 AND WAS RESTATED ON JANUARY 1, 2002 FOR COORDINATION WITH THE 457(B) PLAN. IN 2010 AND 2011, THE 457(F) PLAN WAS FURTHER AMENDED AND RESTATED TO COMPLY WITH THE LATEST REGULATORY GUIDANCE AND PROVIDE FOR A NEW CONTRIBUTION MODEL AND VESTING SCHEDULE. ADDITIONAL EXECUTIVES WERE ALSO ADDED AND DEEMED ELIGIBLE FOR PLAN BENEFITS IN 2010, INCLUDING DAVID CYTLAK. IN 2024, BLANCHARD VALLEY HEALTH SYSTEM CACLULATED SERP PAYMENTS TO BE CONTRIBUTED IN 2025. $33,337 WILL BE CONTRIBUTED ON BEHALF OF DAVID CYTLAK TO THE SERP IN 2025. SERP CONTRIBUTIONS IN THE AMOUNT OF $31,599 WERE MADE FOR THE BENEFIT OF DAVID CYTLAK IN 2025. KEY FEATURES OF THE SERP, AS AMENDED AND RESTATED IN 2010/2011, INCLUDE THE FOLLOWING: * ELIGIBILITY IS LIMITED TO CERTAIN MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES OF BVHS (I.E., TOP HAT REFERENCE). FUTURE PARTICIPATION IS UPON NOMINATION BY THE CEO AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. **EMPLOYEE CONTRIBUTIONS TO THE SERP ACCOUNT ARE NOT ALLOWED. *EACH PARTICIPANT'S 457(B) ACCOUNT WILL BE CREDITED UP TO THE STATUTORY LIMIT ($20,500 IN 2022), WITH THE REMAINING AMOUNT BEING DEPOSITED INTO THE 457(F) ACCOUNT. *EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN ARE SUBJECT TO A CLASS YEAR VESTING SCHEDULE, WITH A WAITING PERIOD SET AT 0-5 YEARS, DEPENDING ON THE AGE OF THE PARTICIPANT AT THE TIME OF CONTRIBUTION. UPON VESTING, THE FULL VESTED BALANCE WILL BE DISTRIBUTED TO THE PARTICIPANT AND CONSIDERED TAXABLE INCOME. IN ADDITION TO THE VESTING SCHEDULE ABOVE, 100% AND IMMEDIATE VESTING OF THE BENEFIT ACCRUED UPON ATTAINMENT OF NORMAL RETIREMENT AGE, DEATH, DISABILITY, INVOLUNTARY TERMINATION WITHOUT CAUSE, PLAN TERMINATION, OR CHANGE OF CONTROL. *DISTRIBUTION OF THE VESTED PORTION OF THE 457(F) BENEFIT IS PAID AS A LUMP SUM AS SOON AS ADMINISTRATIVELY FEASIBLE. Form 990, Part VI, Line 6 Classes of members or stockholders PER THE ARTICLES OF INCORPORATION, BLANCHARD VALLEY HEALTH SYSTEM IS THE SOLE MEMBER OF BLANCHARD VALLEY HEALTH FOUNDATION. Form 990, Part VI, Line 11b Review of form 990 by governing body A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE ORGANIZATION'S COMPLIANCE AND AUDIT COMMITTEE. THIS COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES, MEMBERS OF THE COMMUNITY, AND MEMBERS OF UPPER MANAGEMENT. THE COMPLIANCE AND AUDIT COMMITTEE REPORTS TO THE BOARD OF TRUSTEES ANY AREAS OF CONCERN REGARDING THE FORM 990'S. ONCE THE FORM 990'S HAVE BEEN FINALIZED, REVIEWED AND APPROVED, THE MEMBERS OF BOARD OF TRUSTEES RECEIVE ELECTRONIC COMMUNICATION THAT THE FORM 990'S ARE COMPLETE AND AVAILABLE FOR REVIEW. ANY QUESTIONS ARISING FROM BOARD MEMBERS ARE ADDRESSED BY THE COMPLIANCE AND AUDIT COMMITTEE, UPPER MANAGEMENT, THE ACCOUNTING DEPARTMENT, AND/OR EXTERNAL ACCOUNTANTS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, THE ORGANIZATION ASKS ITS BOARD MEMBERS, CORPORATE OFFICERS, UPPER MANAGEMENT, AND KEY EMPLOYEES TO COMPLETE CONFLICT OF INTEREST SURVEYS. THESE SURVEYS ALSO INCLUDE RELATIONSHIP & ACTIVITY QUESTIONS THAT THESE INDIVIDUALS ARE ASKED TO COMPLETE FOR THE FORM 990 FILING YEAR. BOARD MEMBERS ARE REQUIRED TO BRING TO THE ATTENTION OF EXECUTIVE MANAGEMENT ANY CONFLICTS AS THEY ARISE. THESE CONFLICTS ARE DOCUMENTED IN THE BOARD MINUTES. BOARD MEMBERS THAT HAVE CONFLICTS ARE TO EXCUSE THEMSELVES FROM DISCUSSIONS AND/OR VOTING ON ISSUES WITH WHICH A CONFLICT EXISTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION REVIEWS EXECUTIVE COMPENSATION, BENEFITS, AND PREREQUISITES ON A PERIODIC BASIS TO ENSURE CONSISTENCY WITH COMPENSATION PHILOSOPHY AND MARKET PRACTICE. A SUBSET OF MEMBERS FROM THE BOARD OF DIRECTORS SERVES AS THE EXECUTIVE COMPENSATION COMMITTEE, AND THIS COMMITTEE MEETS TO APPROVE WAGE INCREASES AS WELL AS REVIEWS THE ORGANIZATION'S POSITION IN THE MARKET WHEN IT COMES TO EXECUTIVE COMPENSATION. IN ADDITION, THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY ENGAGES SULLIVAN COTTER AND ASSOCIATES, AN EXTERNAL COMPENSATION CONSULTING FIRM, TO ASSESS THE REASONABLENESS OF THE COMPENSATION PROGRAM USED FOR ITS EXECUTIVES. THE COMMITTEE PERIODICALLY ALSO PERFORMS A FULL BENEFIT ANALYSIS AND REVIEW WITH SULLIVAN COTTER AND ASSOCIATES AS PART OF THIS PROCESS. THE ORGANIZATION IS COMMITTED TO A DECISION-MAKING PROCESS FOR EXECUTIVE COMPENSATION THAT IS CONSISTENT WITH INTERNAL REVENUE CODE SECTION 4958 REQUIREMENTS FOR OBTAINING A REBUTTABLE PRESUMPTION OF REASONABLENESS. THE MEMBERS OF THE COMMITTEE APPROVING EXECUTIVE COMPENSATION DECISIONS ARE INDIVIDUALS WHO ARE DISINTERESTED (I.E., DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE ARRANGEMENTS). THE COMMITTEE REVIEWS OBJECTIVE DATA, INCLUDING SURVEY DATA PREPARED BY INDEPENDENT FIRMS, AS PART OF THE DECISION-MAKING PROCESS. THE MARKET DATA PROVIDED IN THE COMPENSATION REPORT FROM THE CONSULTING FIRM ASSISTS THE ORGANIZATION IN ESTABLISHING THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE EXECUTIVE COMPENSATION COMMITTEE'S WORK IS ALSO SHARED/DISCUSSED WITH THE BOARD. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE SAME PROCESS APPLIES FOR ALL OTHER EXECUTIVE STEERING COMMITTEE MEMBERS AS DETAILED FOR THE CEO. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, REQUIRED TAX FORMS (I.E., FORM 990), AS WELL AS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES, ARE AVAILABLE UPON REQUEST THROUGH THE ADMINISTRATIVE AND FINANCE OFFICES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances INTERCOMPANY TRANSFERS - 47081; NPV EXPENSE - -594134; Total - -547053; Form 990, Part VI, Line 1B Non-Independent Board Members Myron Lewis and Richard Polder are paid employees of Blanchard Valley Health System, related organization, and Karen George is a paid employee of Blanchard Valley Health Foundation. As a result, they are listed as non-independent members. Blanchard Valley Medical Practices 1900 South Main Street Findlay OH 45840 461659766 Phys Office OH BVHS Blanchard Valley Home Care Services 1900 South Main Street Findlay OH 45840 421565629 Home Health OH BVCCS CRNA of Blanchard Valley LLC 1900 South Main Street Findlay OH 45840 061748552 Cert Nurse OH BVRHC Specialty Physicians of Blanchard Valley 1900 South Main Street Findlay OH 45840 262448601 Phys Office OH BVMP Neurosurgical Associates of Northwest Ohio 1900 South Main Street Findlay OH 45840 342052585 Phys Office OH BVMP Blanchard Valley Regional Health Cancer Center 1900 South Main Street Findlay OH 45840 050623393 Cancer Care OH BVMP HANCO Emergency Medical Services 1900 South Main Street Findlay OH 45840 463299390 Ambulance OH BVHS Birchaven Estates at Eastern Woods LTD 1900 South Main Street Findlay OH 45840 201494204 Condominiums OH BVCCS Beyond MedSpa LLC 1900 South Main Street Findlay OH 45840 814440286 Cosmetic Spa OH BVHS Findlay Surgery Center LTD 1900 South Main Street Findlay OH 45840 870620245 Surgury Center OH BVRHC Blanchard Valley Continuing Care Service 15100 Birchaven Lane Findlay OH 45840 346006904 Cont Care OH 501(c)(3) 10 BVHS false Blanchard Valley Health System 1900 South Main Street Findlay OH 45840 344428206 Healthcare OH 501(c)(3) Type I NA false Blanchard Valley Regional Health Center 1900 South Main Street Findlay OH 45840 341369963 Acute Care OH 501(c)(3) 3 BVHS false EC Edwards Memorial Trust FBO Findlay 1900 South Main Street Findlay OH 45840 346953719 Investment OH 501(c)(3) Type I BVHF true Northwest Ohio Medical Equipment 1900 South Main Street Findlay OH 45840 341882390 Medical Equipment OH BVCCS N/A Blanchard Valley Pain Management 1900 South Main Street Findlay OH 45840 270095470 Pain Management OH BVRHC N/A Technicore Clinical Engineering 1900 South Main Street Findlay OH 45840 421702910 Bio-Med Support OH BVRHC N/A CITAS Inc 1900 South Main Street Findlay OH 45840 341369708 Recruiting OH BVHS C Corporation false false true false false false false false false false false false true false true false false false false false