2025-11-03T14:32:41-06:00 2024-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2024-01-01 351373319 INDIANA FAMILY HEALTH COUNCIL INC INDI 3172479151 2960 N MERIDIAN ST 230 INDIANAPOLIS IN 46208 DR KRISTIN ADAMS PRESIDENT & CEO 3172479151 2025-10-31 1 1 CASSE TATE P01271193 3175802000 2025-10-24 2024 2025-03-06 01:10:19Z DR KRISTIN ADAMS 2960 N MERIDIAN ST 230 INDIANAPOLIS IN 46208 9807470 0 X WWW.IFHC.ORG X 1975 IN THE INDIANA FAMILY HEALTH COUNCIL EXISTS TO ADVANCE HEALTH PARITY BY FACILITATING, PROMOTING, AND ADVOCATING FOR ALL INDIVIDUALS, FAMILIES, AND COMMUNITIES REGARDLESS OF ABILITY TO PAY. 9 9 34 9 0 0 7851098 9785678 12231 3626 49 13599 2061 4567 7865439 9807470 5006795 6598287 0 0 1377749 1474666 0 0 0 1610369 1600472 7994913 9673425 -129474 134045 3616171 4856481 2507765 3614030 1108406 1242451 X THE INDIANA FAMILY HEALTH COUNCIL EXISTS TO ADVANCE HEALTH PARITY BY FACILITATING, PROMOTING, AND ADVOCATING FOR ALL INDIVIDUALS, FAMILIES, AND COMMUNITIES REGARDLESS OF ABILITY TO PAY. 0 0 5590653 3089217 3626 THE INDIANA FAMILY HEALTH COUNCIL, INC IS A TITLE X GRANTEE IN INDIANA AND ILLINOIS. IN 2024, IFHC FUNDED AND WORKED WITH 10 AGENCIES IN INDIANA TO PROVIDE FAMILY PLANNING SERVICES IN 26 CLINICS INCLUDING ONE MOBILE UNIT AND FOUR CLINICS DIRECTLY OPERATED BY IFHC IN BLOOMINGTON, INDIANAPOLIS, MARION AND NEW CASTLE. THE CLINICS PROVIDE SERVICES IN A MANNER THAT DOES NOT DISCRIMINATE AGAINST ANY CLIENT BASED ON RELIGION, RACE, COLOR, NATIONAL ORIGIN, DISABILITY, AGE, SEX, SEXUAL ORIENTATION, GENDER IDENTITY, SEX CHARACTERISTICS, NUMBER OF PREGNANCIES OR MARITAL STATUS (42 CFR 59 (5)). SERVICES ARE AVAILABLE ON A SLIDING FEE SCALE. STARTING LATE SEPTEMBER 2022, IFHC RECEIVED ANOTHER TITLE X AWARD TO PROVIDE FAMILY PLANNING AND REPRODUCTIVE HEALTH SERVICES IN NINE COUNTIES IN ILLINOIS THROUGH TWO CLINICS AND ONE MOBILE UNIT. IN 2024, 13,690 UNDUPLICATED CLIENTS RECEIVED FAMILY PLANNING SERVICES THROUGH 25,527 CLINICAL VISITS. 60.9% OF THE CLIENTS WERE AT OR BELOW POVERTY AND WERE PROVIDED THE SERVICE AT NO CHARGE. IN 2024, THE PROGRAM NOT ONLY PROVIDED A BROAD RANGE OF CONTRACEPTIVE METHODS IN A CLIENT-CENTERED MANNER BUT ALSO PROVIDED 2,969 PAP SMEARS, 11,775 GONORRHEA/CHLAMYDIA TESTS, 4,667 SYPHILIS TESTS, AND 8,352 HIV TESTS TO CLIENTS IN INDIANA AND ILLINOIS. 2127506 2047882 THE INDIANA FAMILY HEALTH COUNCIL, INC. (IFHC) RECEIVES THE SOCIAL SERVICES BLOCK GRANT AND TEMPORARY ASSISTANCE FOR NEEDY FAMILIES FUNDS AWARDED BY THE INDIANA DEPARTMENT OF HEALTH (IDOH) FOR USE IN 10 AGENCIES FOR THE INDIANA TITLE X PROGRAM. THE PROGRAMS HAVE MERGED SERVICES AND MONITORING ACTIVITIES UNDER IFHC. STARTING OCTOBER 2009, IFHC, IDOH, FAMILY AND SOCIAL SERVICES ADMINISTRATION, AND DEPARTMENT OF CHILD SERVICES FORMED THE INDIANA FAMILY PLANNING PARTNERSHIP WHICH PLACED ALL OF THE FEDERAL FAMILY PLANNING FUNDS UNDER THE MANAGEMENT OF THE INDIANA FAMILY HEALTH COUNCIL. ALL SERVICES STATED IN THE TITLE X DESCRIPTION ARE APPLICABLE TO THE IDOH GRANTS. 1529052 1461188 THE INDIANA FAMILY HEALTH COUNCIL RECEIVES AND MANAGES FUNDS TO PROVIDE FAMILY PLANNING SERVICES TO INDIVIDUALS MOST IN NEED THROUGHOUT THE STATE OF INDIANA. PURSUANT TO SENATE ENROLLED ACT NO. 2 (SEA2), STATE FUNDING WAS ALLOTTED TO INDIANA DEPARTMENT OF HEALTH (IDOH) TO EXPAND TITLE X SITES ACROSS THE STATE. AS THE RECIPIENT OF ALL FAMILY PLANNING FUNDS (MATERNAL AND CHILD HEALTH - SEA2), IFHC OVERSEES THE INDIANA FAMILY PLANNING PARTNERSHIP AND SUB-AWARDS FAMILY PLANNING FUNDS TO ADDITIONAL AGENCIES TO EXPAND TITLE X ACCESS OR OTHER FAMILY PLANNING SERVICES IN INDIANA. 1068 OTHER PROGRAMS RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. 1068 9248279 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN IL X DR KRISTIN ADAMS PRESIDENT & CEO 3172479151 2960 N MERIDIAN ST 230 INDIANAPOLIS IN 46208 NAOMI PENNEY CHAIR 1.00 X X 0 0 0 MATTHEW HUTCHINS VICE CHAIR 1.00 X X 0 0 0 ASHLEY HUTSON SECRETARY 1.00 X X 0 0 0 CHERYL GATZMER TREASURER 1.00 X X 0 0 0 ANNE KUTKA BOARD MEMBER 1.00 X 0 0 0 JASMINE PAGE BOARD MEMBER 1.00 X 0 0 0 JUDI TAYLOR BOARD MEMBER 1.00 X 0 0 0 LYNN CLAPMAN BOARD MEMBER 1.00 X 0 0 0 SUSAN JO THOMAS BOARD MEMBER 1.00 X 0 0 0 DR KRISTIN ADAMS PRESIDENT/CEO 35.00 X 127551 0 13231 CHUN LIU CFO/COO 35.00 X 121352 0 12653 TAYLOR CHAMBERLAIN CERTIFIED NURSE MIDWIFE 40.00 X 105027 0 9108 353930 0 34992 3 0 0 0 0 9733256 52422 51797 9785678 CLINIC SERVICE REVENUE 621498 3626 3626 3626 13599 13599 4567 4567 4567 9807470 3626 0 18166 6598287 6598287 274787 226974 47813 1044761 862973 181788 40733 33645 7088 114385 94482 19903 2779 2779 51176 51176 218719 218719 332389 278721 53668 41252 34193 7059 218809 180684 38125 40955 40955 251939 251939 90367 74620 15747 LAB SUPPLIES 337417 337417 ORGANIZATIONAL DUES/FEE 14670 14670 9673425 9248279 425146 0 757145 1615022 647983 1193845 33179 43767 1716413 960152 972866 756261 1204998 1247586 3616171 4856481 1212401 2251936 1295364 1362094 2507765 3614030 X 1108406 1242451 1108406 1242451 3616171 4856481 134045 0 X X 0 1 X 1 1 1 X 6636048 8447019 7894868 7851098 9785678 40614711 6636048 8447019 7894868 7851098 9785678 40614711 40614711 407 102 3175 49 13599 17332 195 2061 4567 6823 40638866 24840 0.99940 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 980761 742062 238699 735652 218090 517562 756261 CLINIC SERVICE RECEIVABLE 16094 RIGHT OF USE ASSET 1231492 1247586 OPERATING LEASE LIABILITIES 1362094 1362094 X 9807470 0 9807470 0 9807470 9673425 0 9673425 0 9673425 PART X, LINE 2: IFHC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, IFHC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR 2024 AND 2023. IFHC FILES U.S. FEDERAL AND INDIANA INFORMATION RETURNS. IFHC IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. 1 NEW HOPE SERVICES INC 725 WALL STREET JEFFERSONVILLE IN 47130 351022158 501(C)3 189143 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. LAFAYETTE STREET FAMILY HEALTH CLINIC 2700 S LAFAYETTE STREET STE 200 FT WAYNE IN 46806 356001673 501(C)3 317388 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. NORTHERN INDIANA MATERNAL & CHILD HEALTH NETWORKS 413 W MCKINLEY AVENUE SUITE C MISHAWAKA IN 46545 202402368 501(C)3 978386 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. MONROE COUNTY HEALTH DEPARTMENT 119 W 7TH STREET BLOOMINGTON IN 47404 351732462 GOVERNMENT OPERATED 172464 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTH AND HOSPITAL CORPORATION 720 ESKENAZI AVE INDIANAPOLIS IN 46202 356005697 GOVERNMENT OPERATED 1725913 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PUTNAM COUNTY HOSPITAL 1542 S BLOOMINGTON STREET STE 1300 GREENCASTLE IN 46135 351140835 GOVERNMENT OPERATED 121401 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. TRI-CAP 607 THIRD AVE PO BOX 729 JASPER IN 47547 351121163 501(C)3 359131 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. OPEN DOOR HEALTH SERVICES INC 3715 S MADISON MUNCIE IN 47302 353018494 501(C)3 634048 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. PACE - HEALTH CONNECTION 525 N 4TH STREET PO BOX 687 VINCENNES IN 47591 351120537 501(C)3 1035740 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHNET INC 3401 E RAYMOND INDIANAPOLIS IN 46203 351579827 501(C)3 611897 0 TO PROVIDE FAMILY PLANNING SERVICES TO LOW-INCOME FAMILIES. HEALTHLINC INC 2401 VALLEY DR VALPARAISO IN 46383 352147791 501(C)3 47144 0 TO EXPAND FAMILY PLANNING SERVICES IN INDIANA MAPLE CITY HEALTH CARE CENTERS 808 N3RD STEET GOSHEN IN 46528 351749398 501(C)3 366815 0 TO EXPAND FAMILY PLANNING SERVICES IN INDIANA IU HEALTH INC 950 N MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 351955872 501(C)3 38817 0 TO EXPAND FAMILY PLANNING SERVICES IN INDIANA 13 0 PART I, LINE 2: AS A FEDERAL AND STATE GRANTEE, IFHC IS THE GUARDIAN OF ALL SUBCONTRACTED FUNDS OF THE AGENCY. GENERAL AND SPECIFIC GRANT REQUIREMENTS ARE APPLICABLE TO THE SUB-GRANTEES. APPLICABLE REQUIREMENTS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: TITLE X PROGRAM GUIDELINES, GRANT POLICY TERMS AND CONDITIONS CONTAINED IN APPLICABLE DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) GRANT POLICY STATEMENTS (GPS), ANY REFERENCES IN THE GPS TO 2 CFR PART 200: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS AND 45 CFR PART 75: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR HHS AWARDS, AND REQUIREMENTS IMPOSED BY PROGRAM STATUTES AND REGULATIONS, EXECUTIVE ORDERS, AND HHS GRANT ADMINISTRATION REGULATIONS, AS APPLICABLE; AS WELL AS ANY REQUIREMENTS OR LIMITATIONS IN ANY APPLICABLE APPROPRIATIONS ACTS. IT IS IFHC'S RESPONSIBILITY TO ENSURE THAT THE REQUIREMENTS ARE FOLLOWED NOT ONLY IN ITS OWN AGENCY BUT WITHIN THE FEDERAL AND STATE PROGRAM OF ITS SUB-GRANTEES. TO DO THIS, THE FOLLOWING MONITORING ACTIVITIES ARE CONDUCTED: 1. BUDGETING THE SUB-GRANTEE IS REQUIRED TO HAVE A SEPARATE PROGRAM BUDGET TO CONTROL ITS OPERATIONS. WHEN RECEIVING PASSED THROUGH FEDERAL AND/OR STATE FUNDS, A SEPARATE PROGRAM BUDGET IS CREATED. THE BUDGET, WHEN APPROVED BY IFHC, IS THE FINANCIAL EXPRESSION OF THE PROJECT. THE FOLLOWING REQUIREMENTS OF THE PROGRAM BUDGET ARE MONITORED FOR COMPLIANCE: THE PROGRAM BUDGET IS PREPARED ON AN ANNUAL BASIS THE STAFF PARTICIPATES IN THE BUDGET PREPARATION PROCESS THE PROGRAM BUDGET CONTAINS AN OPERATION SECTION AND CATEGORIES THE PROGRAM BUDGET HAS A CAPITAL SECTION THE PROGRAM BUDGET CONTAINS A NARRATIVE AND APPROPRIATE JUSTIFICATION THE PROGRAM X BUDGET PROVIDES ADEQUATE AND APPROPRIATE RESOURCES FOR THE ACTIVITIES DESCRIBED IN THE AGENCY'S WORK PLAN IFHC HAS DEVELOPED PROGRAM BUDGET MATERIALS THAT ASSIST IN MEETING THE ITEMS LISTED ABOVE. THE PROGRAM BUDGET MATERIAL IS SUBMITTED TO IFHC BY SUB-GRANTEES ON AN ANNUAL BASIS. IFHC REQUIRES SUB-GRANTEES TO SUBMIT REQUEST FOR BUDGET REVISIONS BASED ON DHHS GRANTS MANAGEMENT GUIDELINES. 2. MONTHLY REIMBURSEMENT REQUESTS SUB-GRANTEES ARE REIMBURSED FOR EXPENSES BASED ON AMOUNTS REQUESTED THROUGH THE MONTHLY REIMBURSEMENT REQUEST. THE REQUEST IS SUBMITTED TO IFHC WITHIN 30 DAYS AFTER THE END OF EACH MONTH AND 45 DAYS FOR THE FINAL CLAIM FOR A BUDGET PERIOD. THE REQUEST SERVES AS A FINANCIAL MONITORING TOOL TO ENSURE SUB-GRANTEES DO NOT EXCEED THEIR ALLOCATION. THE REIMBURSEMENT REQUEST TEMPLATES ARE AVAILABLE ELECTRONICALLY FOR EACH SUB-GRANTEE TO PRODUCE THE REQUIRED DOCUMENTS. THE SUBMITTED SUB-GRANTEE REQUESTS ARE CHECKED FOR COMPLETENESS, ACCURACY, AND BUDGET COMPLIANCE PRIOR TO PAYMENT. SUBMISSION OF THE MONTHLY REIMBURSEMENT REQUEST IS MONITORED CLOSELY. FAILURE BY A SUB-GRANTEE TO SUBMIT REQUESTS ON A TIMELY BASIS FOR REIMBURSEMENT RESULTS IN A PHONE CALL OR EMAIL TO ASCERTAIN THE PROBLEM. ONSITE AND/OR REMOTE TECHNICAL ASSISTANCE WILL BE OFFERED AS NEEDED. IF THIS DOES NOT GENERATE A SUBMISSION OF REQUEST FOR REIMBURSEMENT, A LETTER OF FOLLOW-UP IS GENERATED. THE MONTHLY REIMBURSEMENT REQUEST ALSO SERVES A MONTHLY FINANCIAL MONITORING REPORT THAT DETAILS A COMPARISON BETWEEN BUDGET AND EXPENDITURES BY LINE ITEM. MONTHLY AND YEAR-TO-DATE EXPENSES AND PROGRAM INCOME ARE REPORTED AND COMPARED TO THE ANNUAL BUDGET FOR EACH APPROVED CLINICAL SITE. THE MONTHLY REIMBURSEMENT REQUEST IS REVIEWED BY THE ACCOUNTANT, THE ACCOUNTING MANAGER AND CFO FOR COMPLETENESS AND ACCURACY. ANY LINE THAT TRENDS TO BE IN EXCESS OF A 10% VARIANCE IS NOTED ON THE REPORT AND PROGRESSIVE ACTION IS TAKEN. THE INITIAL ACTION IS A PHONE CALL OR EMAIL TO DETERMINE THE REASON FOR THE VARIANCE, ADJUSTING THE TREND OR REQUESTING A MODIFIED BUDGET, AS APPROPRIATE. CONTINUED EXCESS IN THE VARIANCE WILL RESULT IN A LETTER REQUESTING CLARIFICATION, BUDGET REVISION, AND/OR A CORRECTIVE ACTION PLAN. BY THE END OF THE THIRD QUARTER, IF THE REIMBURSEMENT REQUEST INDICATES THAT THE EXPENDITURES FOR A LINE ITEM WILL BE IN EXCESS OF THE 10% VARIANCE ALLOWED BASED ON A TREND ANALYSIS, SUB-GRANTEES WILL BE CONTACTED AND REQUIRED TO PROVIDE JUSTIFICATION. 3. SITE REVIEW EACH FAMILY PLANNING SUB-GRANTEE RECEIVES A COMPREHENSIVE SITE REVIEW AT LEAST ONCE IN A THREE-YEAR FUNDING CYCLE. NON-FAMILY PLANNING SUB-GRANTEES MAY RECEIVE SITE REVIEW BASED ON THE SPECIFIC GRANT REQUIREMENTS AND/OR THE PROGRAMMATIC AND FINANCIAL PERFORMANCE. AN IFHC EMPLOYEE WITH FINANCIAL SKILLS WILL CONDUCT THE FINANCE SECTION OF THE REVIEW. THE SITE REVIEW IS SEEN AS AN OPPORTUNITY TO MONITOR THE SUB-GRANTEE'S FINANCIAL SYSTEMS. IN ADDITION, THE IFHC STAFF IS AVAILABLE TO PROVIDE DIRECT TECHNICAL ASSISTANCE DURING THE PROCESS AND/OR MAKE ARRANGEMENTS FOR ON-GOING OR SPECIAL TECHNICAL ASSISTANCE. THE IFHC FINANCIAL REVIEWER WILL CONDUCT THE FINANCIAL REVIEW UTILIZING THE FINANCE SECTION OF THE COMPREHENSIVE SITE REVIEW TOOL AND A SAMPLING OF THE FEE COLLECTION SCREENING FORMS TO TEST THE SLIDING FEE SCALE PRACTICES. ANY DEFICIENCIES IDENTIFIED FROM THE TOOL ARE DISCUSSED WITH THE STAFF AND TECHNICAL ASSISTANCE IS PROVIDED DURING AND AFTER THE REVIEW. THE DEFICIENCIES ARE DISCUSSED WITH MANAGEMENT AT THE EXIT INTERVIEW. THE SUBGRANTEE IS GIVEN APPROXIMATELY 30 DAYS TO SUPPLY ANY MATERIALS OR EVIDENCE THAT WAS NOT REVIEWED OR AVAILABLE TO THE REVIEWER TO CORRECT ANY DEFICIENCIES NOTED. THE REPORT IS ISSUED WITH A TIMELINE FOR CORRECTING OR RESPONDING TO EACH FINDING. THE CFO IS RESPONSIBLE FOR REVIEWING THE FINANCIAL FINDINGS AND THE CORRECTIVE ACTIONS IN THE FINANCIAL AREA. DIRECT TECHNICAL ASSISTANCE WILL BE AVAILABLE FROM IFHC STAFF. 4. TITLE X SLIDING FEE SCALE AND SCHEDULE APPROVAL TITLE X GUIDELINES AND REGULATIONS REQUIRE A FEE SCALE BASED ON A SCHEDULE OF DISCOUNTS FORMULATED ON INCOME, FAMILY SIZE AND OTHER HARDSHIP FACTORS. THE FEE SCALE IS BASED ON THE CURRENT COMMUNITY SERVICE ADMINISTRATION (CSA) POVERTY GUIDELINES AND IS UPDATED ANNUALLY. THE IFHC BOARD ISSUED A POLICY REQUIRING ALL SUB-GRANTEES TO FOLLOW PERCENTAGES OF DISCOUNTS USED ON THE SLIDING FEE SCALE. IFHC CALCULATES THE ANNUAL, MONTHLY, AND WEEKLY AMOUNTS FOR EACH PERCENTAGE OF DISCOUNTS AND DISTRIBUTES THESE TO THE TITLE X SUB-GRANTEES ON AN ANNUAL BASIS. TITLE X SUB-GRANTEES ARE REQUIRED TO BASE THE FEE SCHEDULE ON A COST ANALYSIS AND CHARGES MUST REFLECT REASONABLE COSTS. APPROVAL OF THE FEE SCALE AND THE COST ANALYSIS ALLOWS IFHC TO VERIFY THAT ALL SUB-GRANTEES ARE CONFORMING TO THE TITLE X GUIDELINES AND REGULATIONS IN THIS CRITICAL AREA. SUBMISSION OF THE FEE SCHEDULE IS REQUIRED WITH THE ANNUAL CONTRACT APPLICATION. ANY CHANGES MUST BE SUBMITTED TO IFHC PRIOR TO IMPLEMENTATION. 5. COST ANALYSIS OF TITLE X SERVICES EACH TITLE X SUB-GRANTEE IS REQUIRED TO CONDUCT A COST ANALYSIS AT LEAST EVERY TWO YEARS UNLESS CHANGES WITHIN THEIR PROGRAM REQUIRE A MORE FREQUENT ANALYSIS. IFHC ISSUED A POLICY THAT ALL TITLE X SUB-GRANTEES ARE TO USE THE RELATIVE VALUE UNIT METHODOLOGY, UNLESS OTHERWISE NEGOTIATED WITH THE IFHC PRESIDENT/CEO. IFHC COMPARES THE AGENCY COST ANALYSIS TO AN ANALYSIS CONDUCTED BY UTILIZING THE AGENCY'S SUBMITTED EXPENSES AND CLINICAL VISIT DATA. 6. MONITORING OF PATIENT BILLING PRACTICES IFHC WILL MONITOR THE PATIENT BILLING PRACTICES OF THE TITLE X SUB-GRANTEES THROUGH A REQUIREMENT THAT THE APPLICABLE POLICIES AND PROCEDURES ARE ON FILE WITH IFHC AND ANY REVISIONS ARE SUBMITTED FOR PRIOR APPROVAL. IN ADDITION, THE POLICIES AND PROCEDURES ARE REVIEWED DURING THE COMPREHENSIVE SITE REVIEW. THE IFHC FINANCE STAFF WILL REVIEW A REPORT GENERATED FROM THE IFHC DATA SYSTEM WHICH REPORTS THE TYPE OF PAYMENT, POVERTY STATUS, DISTRIBUTION OF CONTRACEPTIVES BY POVERTY STATUS, AND COLLECTED PATIENT FEES IN A FINANCIAL REPORT TO VERIFY THAT PATIENTS ARE BEING CHARGED APPROPRIATELY. 7. DESKTOP REVIEW IFHC FINANCIAL STAFF CONDUCTS A DESKTOP REVIEW ON SELECTED SUB-GRANTEES ON A MONTHLY BASIS, WHICH INVOLVES REVIEWING SUPPORTING DOCUMENTATION FOR THE REQUEST FOR REIMBURSEMENT TO ENSURE THAT CLAIMED PROGRAM EXPENSES ARE ALLOWABLE, ALLOCABLE AND REASONABLE IN ACCORDANCE WITH GRANT REQUIREMENTS. EACH SUB-GRANTEE WILL BE SELECTED FOR A DESKTOP REVIEW AT LEAST ONCE A YEAR. 8.SINGLE AUDIT A NON-FEDERAL ENTITY (NON-PROFIT, STATES, LOCAL GOVERNMENTS OR INDIAN TRIBAL GOVERNMENTS) THAT EXPENDS $1,000,000 OR MORE DURING THE NON-FEDERAL ENTITY'S FISCAL YEAR IN FEDERAL AWARDS MUST HAVE A SINGLE OR PROGRAM-SPECIFIC AUDIT CONDUCTED FOR THAT YEAR IN ACCORDANCE WITH THE PROVISIONS OF 2 CFR 200.501. X MEDICAL SUPPLIES 6 51797 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF OPERATING OFFICER AND THE PRESIDENT/CEO OF IFHC. THE FORMS ARE THEN REVIEWED AND APPROVED BY THE TREASURER AND FINANCE COMMITTEE OF THE BOARD FOR ACCURACY. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE FORM ON BEHALF OF THE BOARD AND DISTRIBUTES COPIES OF THE 990 TO EVERY VOTING MEMBER OF THE BOARD PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EMPLOYEES AND ALL BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE AND DISCLOSE ALL POSSIBLE CONFLICTS OF INTERESTS BY RE-CERTIFYING THE CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE PRESIDENT/CEO. THE PERFORMANCE APPRAISAL ALONG WITH A COMPENSATION RECOMMENDATION ARE PROVIDED TO THE FULL GOVERNING BOARD FOR DISCUSSION AND APPROVAL. A COMPARATIVE ANALYSIS OF CEOS IN INDIANAPOLIS IS PERFORMED DURING THE PROCESS TO DETERMINE COMPENSATION. WHEN THE BOARD DETERMINES THE CEO'S COMPENSATION, THE MEMBERS AUTHORIZE THE CEO TO USE THE SAME METHOD TO DETERMINE THE COMPENSATION FOR THE KEY EMPLOYEE(S). DISCUSSIONS ON THE KEY EMPLOYEE(S) ALSO OCCUR DURING THE BOARD MEETING(S). CHANGES TO THE COMPENSATION OF THE CEO AND KEY EMPLOYEE(S) ARE DOCUMENTED IN THEIR PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE ORGANIZATION'S OVERSIGHT OF THE AUDIT PROCESS. SCHEDULE I, PART IV, SUPPLEMENTAL INFORMATION CONTINUED: 8. SINGLE AUDIT A NON-FEDERAL ENTITY THAT EXPENDS LESS THAN $1,000,000 DURING THE NON-FEDERAL ENTITY'S FISCAL YEAR IN FEDERAL AWARDS IS EXEMPT FROM FEDERAL AUDIT REQUIREMENTS FOR THAT YEAR, EXCEPT AS NOTED IN 2 CFR 200.503 RELATION TO OTHER AUDIT REQUIREMENTS, BUT RECORDS MUST BE AVAILABLE FOR REVIEW OR AUDIT BY APPROPRIATE O FICIALS OF THE FEDERAL AGENCY, PASS-THROUGH ENTITY, AND GOVERNMENT ACCOUNTABILITY OFICE (GAO). THE SUB-RECIPIENTS THAT DO NOT QUALIFY FOR A SINGLE AUDIT MUST HAVE FINANCIAL AUDIT CONDUCTED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT (CPA) ANNUALY. A COPY OF THE COMPLETED AUDIT REPORT WHERE APPLICABLE UNDER 2 CFR 200.501 SHAL BE FORWARDED TO IFHC WITHIN THE EARLIER OF 30 CALENDAR DAYS AFTER RECEIPT OF THE AUDITOR'S REPORT(S), OR NINE MONTHS AFTER THE END OF THE AUDIT PERIOD. THE AUDIT REPORTS ARE REVIEWED BY THE CFO/COO AND SUBMITED TO IFHC'S INDEPENDENT AUDITORS FOR REVIEW. IFHC RESERVES THE RIGHT TO CONDUCT ADDITIONAL AUDITS NECESSARY TO CARRY OUT ITS RESPONSIBILITIES UNDER FEDERAL LAW OR REGULATIONS.