2025-11-13T12:33:07+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2024-01-01 201357375 Bryan Physician Network BRYA 4024811111 1600 South 48th Street Lincoln NE 685061299 MICHAEL DEWERFF VP - FINANCE & CFO 4024811111 2025-11-13 true MICHAEL J ENGLE P00482834 8162216300 2025-11-13 2024 2025-03-06 01:10:19Z MICHAEL DEWERFF 1600 South 48th Street Lincoln NE 685061299 97948327 false X WWW.BRYANHEALTH.COM X 2004 NE BRYAN PHYSICIAN NETWORK'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS, ALLIED HEALTH PROFESSIONALS AND BRYAN MEDICAL CENTER. DURING 2024, BRYAN PHYSICIAN NETWORK PROVIDED CHARITY CARE TO 1,837 PATIENTS AT A COST OF $1,111,455. 8 2 778 2 20716 2214 0 23000 82422779 97575338 53290 204953 -60014 114673 82416055 97917964 0 0 0 0 83182237 100438463 0 0 0 21873464 29298310 105055701 129736773 -22639646 -31818809 41826274 51174064 25669894 28336493 16156380 22837571 BRYAN PHYSICIAN NETWORK'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS, ALLIED HEALTH PROFESSIONALS, AND BRYAN MEDICAL CENTER. false false 123623957 0 97669295 BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK") PROVIDES QUALITY MEDICAL HEALTH CARE SERVICES TO NEBRASKA RESIDENTS AND IS AN ESSENTIAL COMPONENT IN FULFILLING THE COMMITMENT OF ITS PARENT ORGANIZATION, BRYAN HEALTH, TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS AND COMMUNITIES. DURING 2024, PHYSICIAN NETWORK EMPLOYED 100 PHYSICIANS, 59 PHYSICIAN ASSISTANTS, AND 83 NURSE PRACTITIONERS, PROVIDING PRIMARY AND SPECIALTY HEALTH CARE AT 32 LOCATIONS IN LINCOLN, WAVERLY, ASHLAND, AND GRAND ISLAND. PHYSICIAN NETWORK HAS SPECIALTY SERVICES TO MEET THE HEALTH CARE NEEDS OF THE COMMUNITY THAT INCLUDE AREAS SUCH AS FAMILY MEDICINE, INTERNAL MEDICINE, URGENT CARE, NEPHROLOGY, GYNOCOLOGY/OBSTETRICS, MATERNAL FETAL MEDICINE, NEONATOLOGY, NEUROLOGY, ENDOCRINOLOGY, PULMONOLOGY, PODIATRY, PSYCHIATRY, PAIN MANAGEMENT, PALLIATIVE CARE, BREAST RELATED SURGERY, GENERAL SURGERY, SURGICAL CRITICAL CARE, ORTHOPEDIC TRAUMATOLOGY, AND PLASTIC SURGERY. PHYSICIAN NETWORK HAD 314,379 PATIENT ENCOUNTERS DURING 2024 AND PROVIDED HEALTH CARE TO 32,843 NEW PATIENTS. PHYSICIAN NETWORK IS COMMITTED TO OFFERING MORE ACCESS TO QUALITY HEALTH CARE, INCLUDING PROVIDING CHARITY CARE OR DISCOUNTED HEALTH CARE TO THE UNINSURED AND UNDERINSURED POPULATION AND PERSONS COVERED BY GOVERNMENT SPONSORED HEALTHCARE PROGRAMS. IN 2024, BRYAN PHYSICIAN NETWORK PROVIDED CHARITY CARE TO 1,837 PATIENTS AND SERVED 13,694 MEDICAID PATIENTS. IN ORDER TO MEET THE GROWING HEALTH CARE NEEDS OF THE COMMUNITY, BRYAN PHYSICIAN NETWORK WELCOMED 1 NEUROLOGIST, 7 PRIMARY CARE PHYSICIANS, 1 INTERNIST, 3 TRAUMA PHYSICIANS, 1 PALLIATIVE PHYSICIAN, 1 GYNECOLOGIST, AND 1 PULMONOLOGIST. 123623957 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true true false false true 60 0 true 778 true true true false false false false false false false false false false false X 8 2 true false false false true true true true true false false false true true true true true true true true true true NE X MICHAEL DEWERFF 4024811111 1600 SOUTH 48TH STREET LINCOLN NE 685061299 JOHN DITTMAN CHAIRMAN 1.0 0 X X 0 0 0 JOSEPH MANGIAMELI PRESIDENT - BRYAN PHYSICIAN NETWORK 50.0 0 X X 439997 0 17770 MATTHEW WITTRY DO VICE CHAIR/PSYCHIATRIST 50.0 0 X X 228618 0 13502 BEN PANKONIN DIRECTOR 1.0 0 X 0 0 0 JESSICA HECKMAN MD DIRECTOR/PHYSICIAN 50.0 0 X 279038 0 11956 PAT GANYO DIRECTOR 1.0 52.0 X 0 446004 47424 RUBAB HUSAIN MBBS DIRECTOR/PHYSICIAN 50.0 0 X 280222 0 19851 TORRI JANECEK DO DIRECTOR/OBSTETRICIAN-GYNECOLOGIST 50.0 0 X 816699 0 54253 MICHAEL DEWERFF VP - FINANCE/CFO - BRYAN HEALTH 1.0 52.0 X 0 1018593 35687 CHRISTOPHER SEIP MD PHYSICIAN 50.0 0 X 875797 0 58234 RACHEL JENDRO DO ONCOLOGIST 50.0 0 X 1118672 0 48399 SEAN KENNEY MD OBSTETRICIAN-GYNECOLOGIST 50.0 0 X 1095202 0 64139 STEVEN SHANNON MD PHYSICIAN 50.0 0 X 2248092 0 66435 ZAKARAI SIDDIQUI MD PSYCHIATRIST 50.0 0 X 880906 0 49005 8263243 1464597 486655 178 false true false MPLT HEALTHCARE LLC PO BOX 737086 DALLAS TX 753737086 TEMPORARY LABOR 4246940 BARTON ASSOCIATES 300 JUBILEE DRIVE PEABODY MA 01960 TEMPORARY LABOR 1070133 LOCUM TENENSCOM 2575 NORTHWINDS PKWY ALPHARETTA GA 30009 TEMPORARY LABOR - LOCUMS 360457 DICKEY HINDS MUIR INC 3421 S 7TH ST STE E LINCOLN NE 68502 GENERAL CONSTRUCTION 333982 BRADLEY K WOODS 3154 SW 15TH ST TOPEKA KS 66604 TEMPORARY LABOR 310963 16 18000 5000 23000 NET PATIENT REVENUE 621111 77668832 77668832 VALUE BASED INCOME 621111 8125165 8125165 PHYSICIAN SERVICES REVENUE 621111 6070206 6070206 TRAUMA CALL INCOME 621111 2392790 2392790 CONTRACT SERVICES INCOME 621111 1959257 1959257 1359088 1359088 0 0 97575338 204953 204953 0 0 0 0 0 77211 30363 46848 26132 20716 MISCELLANEOUS REVENUE 900099 289078 289078 INVESTMENT INCOME BRYAN URGENT CARE SEWARD 900099 -221253 -221253 0 0 0 0 67825 97917964 97669295 20716 204953 0 0 2161906 1618932 542974 82049060 81908327 140733 3311016 3280917 30099 8311421 8187417 124004 4605060 4560899 44161 90309 90309 4300 4300 9244144 8860928 383216 0 43963 43963 1171217 1153699 17518 204101 202824 1277 2245999 2180697 65302 624557 614598 9959 64380 58794 5586 430959 430959 3567534 3562040 5494 775719 708774 66945 CORPORATE COST ALLOCATION 4445519 4445519 DRUGS 2123333 2123333 OTHER ANCILLARY SUPPLIES 1236154 1236154 MEDICAL SUPPLIES 1195847 1195722 125 1830275 1694980 135295 0 129736773 123623957 6112816 0 1016325 5636547 9433411 12506877 0 0 0 0 13427 30652 292945 440128 25737406 7664853 17523402 18072553 0 297850 356598 457917 1190714 12790997 12939995 41826274 51174064 13030782 15414967 0 0 12639112 12921526 25669894 28336493 X 16156380 22837571 16156380 22837571 41826274 51174064 X -31818809 38500000 X false true true false X 731318 1549950 0 0 23000 2304268 45675643 63659517 70515101 82422779 97575338 359848378 0 0 0 0 0 0 0 0 46406961 65209467 70515101 82422779 97598338 362152646 0 0 0 0 4165 4165 0 0 0 0 0 0 0 0 0 0 4165 4165 362148481 60118 60496 74126 53290 204953 452983 19376 55002 0 0 2214 76592 79494 115498 74126 53290 207167 529575 0 2183538 2987013 4982968 -68612 67825 10152732 48669993 68311978 75572195 82407457 97873330 372834953 0.97134 0.96224 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 2183538.0, COLUMN B - 2987013.0, COLUMN C - 4982968.0, COLUMN D - -68612.0, COLUMN E - 67825.0, COLUMN F - 10152732.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3913584 3913584 5498826 641707 4857119 9517047 3193367 6323680 6596587 3829779 2766808 211362 211362 18072553 DUE FROM RELATED ENTITY 38715 RIGHT-OF-USE ASSETS-LEASES 12875566 DEFERRED TAX ASSET 25714 12939995 Federal Income Taxes RIGHT-OF-USE LIABILITY CURRENT 1324289 RUGHT-OF-USE LIABILITY 11597237 12921526 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote UNDER ACCOUNTING STANDARDS CODIFICATION (ASC), SUBTOPIC 740-10, INCOME TAXES, THE SYSTEM MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE-LIKELY-THAN-NOT" THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT, ASC SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURE. THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AT DECEMBER 31, 2024, AND 2023. THE SYSTEM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. TAX RETURNS FILED BY THE SYSTEM ARE SUBJECT TO EXAMINATION BY THE IRS UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. THE SYSTEM RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE SYSTEM DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 2024, AND 2023. false true false false false false false false false MATTHEW WITTRY DO VICE CHAIR/PSYCHIATRIST 227629 0 0 0 989 0 11339 0 2163 0 242120 0 0 0 JOSEPH MANGIAMELI PRESIDENT - BRYAN PHYSICIAN NETWORK 366325 0 60457 0 13215 0 17250 0 520 0 457767 0 0 0 PAT GANYO DIRECTOR 0 284077 0 75412 0 86515 0 8472 0 38952 0 493428 0 0 TORRI JANECEK DO DIRECTOR/OBSTETRICIAN-GYNECOLOGIST 791018 0 0 0 25681 0 16546 0 37707 0 870952 0 0 0 RUBAB HUSAIN MBBS DIRECTOR/PHYSICIAN 275329 0 0 0 4893 0 19288 0 563 0 300073 0 0 0 JESSICA HECKMAN MD DIRECTOR/PHYSICIAN 274307 0 0 0 4731 0 11500 0 456 0 290994 0 0 0 MICHAEL DEWERFF VP - FINANCE/CFO - BRYAN HEALTH 0 602483 0 175429 0 240681 0 17250 0 18437 0 1054280 0 0 STEVEN SHANNON MD PHYSICIAN 713054 0 1510064 0 24974 0 17250 0 49185 0 2314527 0 0 0 ZAKARAI SIDDIQUI MD PSYCHIATRIST 382657 0 472535 0 25714 0 17250 0 31755 0 929911 0 0 0 SEAN KENNEY MD OBSTETRICIAN-GYNECOLOGIST 1033498 0 0 0 61704 0 24150 0 39989 0 1159341 0 0 0 CHRISTOPHER SEIP MD PHYSICIAN 675695 0 172515 0 27587 0 17250 0 40984 0 934031 0 0 0 RACHEL JENDRO DO ONCOLOGIST 941146 0 175218 0 2308 0 16529 0 31870 0 1167071 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE FILING ORGANIZATION DOES NOT ESTABLISH THE SALARY OF THE PRESIDENT AND CFO AS THEY ARE EMPLOYEES OF RELATED ORGANIZATIONS AND COVERED BY THE PROCEDURES DESCRIBED BELOW: BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVE COMPENSATION FOR THE SENIOR MANAGEMENT TEAM, WHICH INCLUDES THIS ORGANIZATION'S PRESIDENT AND CFO, MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE LARGEST PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2024. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE REVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE AND IS REGULARLY REVIEWED BY THE COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY-SPECIFIC SALARY SURVEYS, INCLUDING MEDICAL GROUP MANAGEMENT ASSOCIATION, AMERICAN MEDICAL GROUP ASSOCIATION AND SULLIVAN COTTER. ADDITIONALLY, ANY PHYSICIAN'S COMPENSATION ABOVE THE 90TH PERCENTILE NATIONAL BENCHMARK IS REVIEWED EXTERNALLY EVERY TWO YEARS BY AN INDEPENDENT FAIR MARKET VALUE COMPENSATION CONSULTANT. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN TO ELIGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN AND RECEIVED A PAYMENT DURING 2024: PAT GANYO - $49,149, MICHAEL DEWERFF - $193,098. Schedule J, Part I, Line 5a COMPENSATION CONTIGENT ON THE REVENUES OF THE ORGANIZATION IN THE CASE OF ONE PHYSICIAN EMPLOYMENT AGREEMENT, A BONUS OF 40% OF ACTUAL PROFESSIONAL COLLECTIONS IS PAID TO THE PHYSICIAN FOR COSMETIC OUTPATIENT PROCEDURES WHICH ARE PERSONALLY PERFORMED BY THE PHYSICIAN. THESE AMOUNTS WERE PAID AND REPORTED IN COLUMN B(II) AS BONUS AND INCENTIVE COMPENSATION AND WERE LESS THAN 10% OF THE PHYSICIAN'S TOTAL COMPENSATION. ALTHOUGH THIS COMPENSATION IS CONTINGENT ON REVENUES IT'S NOT CONTINGENT ON REVENUES OF THE ENTIRE ORGANIZATION SO WE HAVE CHECKED THIS ANSWER "NO". Schedule J, Part II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO MEMBER SERVING ON THE ORGANIZATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE FOR SERVICES PERFORMED AS PHYSICIANS AND EXECUTIVES OF BRYAN PHYSICIAN NETWORK AND BRYAN HEALTH AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE BASED ON THE TWELVE MONTHS ENDED DECEMBER 31, 2024. Schedule J, Part II, Column (B)(ii) COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES A TOTAL OF $56,454 BONUSES ACCRUED IN 2023 AND PAID IN 2024 SCHEDULE J COLUMN (BII) AND A TOTAL OF $63,276 BONUSES ACCRUED IN 2024 WILL BE PAID IN 2025 WHICH WILL BE REPORTED THE 2025 SCHEDULE J COLUMN (BII). Form 990, Part VI, Line 1a DELEGATE BROAD AUTHORITY TO A COMMITTEE THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON AND VICE-CHAIRPERSON OF THE BOARD AND THE PRESIDENT OF THE CORPORATION. AT ALL TIMES, THE CHAIRPERSON AND/OR VICE-CHAIRPERSON SHALL BE AN EMPLOYED PHYSICIAN OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY AND POWER OF THE BOARD WHEN THE BOARD IS NOT IN SESSION, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER: (A) TO AMEND, ALTER OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; (B) TO ELECT, APPOINT OR REMOVE ANY MEMBER OF THE EXECUTIVE COMMITTEE OR ANY TRUSTEE OR OFFICER OF THE CORPORATION; (C) TO ADOPT A PLAN OF MERGER OR ADOPT A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; (D) TO AUTHORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION; (E) TO AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKE PROCEEDINGS THEREFOR; (F) TO ADOPT A PLAN FOR THE REPEAL DISTRIBUTION OF THE ASSETS OF THE CORPORATION; OR (G) TO AMEND, ALTER OR REAL ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY THE EXECUTIVE COMMITTEE. THE DESIGNATION AND APPOINTMENT OF AN EXECUTIVE COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD, OR ANY INDIVIDUAL TRUSTEE, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM/HER BY LAW. Form 990, Part VI, Line 1b NUMBER OF INDEPENDENT VOTING MEMBERS OF THE GOVERNING BOARD BRYAN PHYSICIAN NETWORK'S BY-LAWS REQUIRE THAT AT LEAST THREE MEMBERS OF THE BOARD OF TRUSTEES SHALL BE EMPLOYED PHYSICIANS OF THE CORPORATION. ADDITIONALLY, BRYAN HEALTH HAS DETERMINED THAT TWO OF THE PHYSICIAN NETWORK'S BOARD MEMBERS SHALL BE SENIOR MANAGERS EMPLOYED BY BRYAN HEALTH. BRYAN HEALTH HAS DETERMINED THAT THESE NON-INDEPENDENT BOARD MEMBERS PROVIDE VALUABLE MEDICAL AND FINANCIAL LEADERSHIP TO THE CORPORATION. ALTHOUGH THE FILING ORGANIZATION'S BOARD IS NOT PRIMARILY INDEPENDENT, THE SOLE MEMBER'S BOARD (BRYAN HEALTH) IS COMPRISED OF PRIMARILY INDEPENDENT BOARD MEMBERS. Form 990, Part VI, Line 2 BUSINESS/FAMILY RELATIONSHIPS MANY PERSONS LISTED IN PART VII, SECTION A HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF THEIR EMPLOYMENT BY A BRYAN HEALTH ENTITY. Form 990, Part VI, Line 6 Classes of members or stockholders AS STATED IN THE CORPORATION'S ORGANIZING DOCUMENTS, THE SOLE CORPORATE MEMBER OF BRYAN PHYSICIAN NETWORK IS BRYAN HEALTH. BRYAN HEALTH HAS THE RIGHTS UNDER THE ORGANIZING DOCUMENTS TO: 1) APPROVE SIGNIFICANT DECISIONS OF THE ORGANIZATION'S GOVERNING BODY; 2) ELECT THE MEMBERS OF THE GOVERNING BODY; AND 3) RECEIVE ANY REMAINING ASSETS AFTER DISSOLUTION OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body BRYAN HEALTH AS SOLE CORPORATE MEMBER OF BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK"), HAS THE RIGHT UNDER THE ORGANIZING DOCUMENTS TO REMOVE ANY TRUSTEE FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE BY A MAJORITY VOTE OF THE VOTING MEMBERS OF THE BOARD OF BRYAN HEALTH. ELECTION OF PHYSICIAN NETWORK'S BOARD OF TRUSTEES SHALL AT ALL TIMES BE SUBJECT TO THE APPROVAL OF BRYAN HEALTH. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders BRYAN HEALTH IS THE SOLE CORPORATE MEMBER OF BRYAN PHYSICIAN NETWORK ("PHYSICIAN NETWORK"). PURSUANT TO THE GOVERNING DOCUMENTS, THE BOARD OF TRUSTEES OF PHYSICIAN NETWORK MAY MANAGE THE AFFAIRS OF THE CORPORATION HOWEVER, THE BOARD OF TRUSTEES MAY NOT, WITHOUT THE PRIOR APPROVAL OF BRYAN HEALTH: (1) ADOPT ANY LONG-TERM CAPITAL OR OPERATIONAL BUDGET (2) ADOPT ANY CHANGES IN ANY ANNUAL OR LONG-TERM CAPITAL BUDGET OR OPERATIONAL EXPENSE BUDGET EXCEEDING $250,000 IN ANY SINGLE TRANSACTION OR $500,000 IN ANY ONE CORPORATION FISCAL YEAR (3) APPROVE OR IMPLEMENT AMENDMENTS TO ITS MISSION STATEMENT OR TO STRATEGIC PLANS (4) AMEND THE BYLAWS OR ARTICLES OF INCORPORATION (5) APPROVE THE TRANSFER, SALE OR OTHER DISPOSITION OF CAPITAL ASSETS IN ANY ONE CORPORATION FISCAL YEAR IN EXCESS OF $500,000 (6) ORGANIZE OR ACQUIRE, OR AUTHORIZE THE ORGANIZATION OR ACQUISITION OF ANY CORPORATION, ASSOCIATION, PARTNERSHIP, TRUST, SHARED SERVICE ARRANGEMENT, JOINT VENTURE OR OTHER ENTITY, DIRECTLY OR INDIRECTLY, WHERE THE CAPITAL EXPENDITURE OR OPERATING EXPENSES BY THE CORPORATION IN CONNECTION WITH SUCH ORGANIZATION OR ACQUISITION IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000 (7) APPROVE ANY INDEBTEDNESS INVOLVING A MORTGAGE OR LIEN OF ANY KIND OR NATURE ON ASSETS OF THE CORPORATION WHERE THE BORROWING OR INDEBTEDNESS IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000 (8) ELECT OR APPOINT TRUSTEES OR THE PRESIDENT OF THE CORPORATION, OR (9) TAKE ANY OTHER ACTIONS WHICH MAY BE INCONSISTENT WITH BRYAN HEALTH'S GOALS AND OBJECTIVES. Form 990, Part VI, Line 11b Review of form 990 by governing body THIS 990 WAS PREPARED BY BRYAN HEALTH'S TAX DIVISION. DURING THE RETURN PREPARATION PROCESS, THE TAX DIVISION WORKS DILIGENTLY WITH OTHER DEPARTMENTS INCLUDING HUMAN RESOURCES, FINANCE, LEGAL AND ADVANCEMENT TO GATHER INFORMATION TO COMPLETE FORM 990 AND ATTACHED SCHEDULES IN AN ACCURATE AND THOROUGH MANNER. THIS 990 WAS REVIEWED BY THE PRESIDENT OF BRYAN PHYSICIAN NETWORK, AND KEY OFFICERS OF BRYAN HEALTH, INCLUDING THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER. THIS 990 WAS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. BRYAN HEALTH'S BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE. EACH MEMBER OF THE AUDIT COMMITTEE RECEIVED A COMPLETE COPY OF THIS 990, PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BRYAN PHYSICIAN NETWORK HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT IS MONITORED AND ENFORCED BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH, THE SOLE MEMBER OF THE CORPORATION. BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE QUESTIONNAIRE TO IDENTIFY ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS, OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT. THE QUESTIONNAIRE REQUIRES EACH COVERED PERSON TO SIGN A STATEMENT CERTIFYING THAT HE/SHE: (1) HAS REPORTED INFORMATION THAT IS CORRECT AND COMPLETE TO THE BEST OF THEIR KNOWLEDGE (2) HAS READ THE CONFLICT-OF-INTEREST POLICY AND UNDERSTANDS THE POLICY, AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY COVERED PERSONS ARE ALSO REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME SUCH CONFLICTS ARISE. PERSONS WHO HAVE NOT RETURNED QUESTIONNAIRES ARE CONTACTED ADDITIONAL TIMES IN AN EFFORT TO RECEIVE COMPLETE AND ACCURATE RESPONSES FROM ALL PERSONS. FAILURE TO COMPLETE THE QUESTIONNAIRE CAN RESULT IN DISCIPLINARY ACTIONS. THE QUESTIONNAIRES ARE REVIEWED IN DETAIL BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH. CONFLICTS ARE CLOSELY MONITORED BY MEMBERS OF THE GOVERNANCE COMMITTEE. THE CONFLICT-OF-INTEREST POLICY HAS RESTRICTIONS FOR ANY BOARD MEMBER WITH A CONFLICT OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM, WHICH INCLUDES THIS ORGANIZATION'S PRESIDENT AND CFO, MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE LARGEST PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWS AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2024. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE REVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE AND IS REGULARLY REVIEWED BY THE COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY-SPECIFIC SALARY SURVEYS, INCLUDING MEDICAL GROUP MANAGEMENT ASSOCIATION, AMERICAN MEDICAL GROUP ASSOCIATION AND SULLIVAN COTTER. ADDITIONALLY, ANY PHYSICIAN'S COMPENSATION ABOVE THE 90TH PERCENTILE NATIONAL BENCHMARK IS REVIEWED EXTERNALLY EVERY TWO YEARS BY AN INDEPENDENT FAIR MARKET VALUE COMPENSATION CONSULTANT. Form 990, Part VI, Line 15b Process to establish compensation of other employees SEE NARRATIVE FOR FORM 990, PART VI, SECTION B, LINE 15A. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S ARTICLES OF INCORPORATION AND AMENDMENTS ARE AVAILABLE TO THE PUBLIC ON THE NEBRASKA SECRETARY OF STATE'S WEBSITE AT WWW.SOS.NE.GOV. ALSO, THIS ORGANIZATION IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF BRYAN HEALTH THAT ARE MADE AVAILABLE TO THE PUBLIC BY THE POSTING OF THESE DOCUMENTS THROUGH THE MUNICIPAL SECURITIES RULEMAKING BAORD WEBSITE AT EMMA.MSRB.ORG. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCAL STATEMENTS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. FEDERAL TAX LAWS DO NOT REQUIRE THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION. Form 990, Part VII, Section A COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON BRYAN PHYSICIAN NETWORK'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN FORM 990, PART VII, SECTION A ARE FOR SERVICES PERFORMED AS PHYSICIANS AND EXECUTIVES OF BRYAN PHYSICIAN NETWORK AND BRYAN HEALTH AND NOT FOR SERVICES PERFORMED AS MEMBERS OF BRYAN PHYSICIAN NETWORK'S BOARD. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER SERVICES INCOME - Total Revenue: 1359088, Related or Exempt Function Revenue: 1359088, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER FROM RELATED ENTITY - 38500000; Total - 38500000; BRYAN HEALTH 1600 SOUTH 48TH STREET LINCOLN NE 68506 363414823 HEALTHCARE NE 501(c)(3) Type III-FI NA false CRETE AREA MEDICAL CENTER 2910 BETTEN DRIVE CRETE NE 68333 470841285 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN MEDICAL CENTER 1600 SOUTH 48TH STREET LINCOLN NE 68506 470376552 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 237005720 FUNDRAISING NE 501(c)(3) 7 BRYAN HEALTH true MERRICK MEDICAL CENTER 2802 28TH STREET CENTRAL CITY NE 68826 822090626 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true MERRICK MEDICAL CENTER FOUNDATION 2802 28TH STREET CENTRAL CITY NE 68826 470710738 FUNDRAISING NE 501(c)(3) Type I MERRICK MEDICAL CENTER true GRAND ISLAND REGIONAL MEDICAL CENTER 3533 PRAIRIEVIEW ST GRAND ISLAND NE 68803 352621082 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN HOSPITAL KEARNEY DBA KEARNEY REGIONAL MEDICAL CENTER 804 22ND AVE KEARNEY NE 68845 873486516 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN HOSPITAL KEARNEY FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 923387978 FUNDRAISING NE 501(c)(3) Type II BRYAN FOUNDATION true GRAND ISLAND REGIONAL MEDICAL CENTER FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 931718948 FUNDRAISING NE 501(c)(3) Type II BRYAN FOUNDATION true GRAND ISLAND HOSPITAL HOLDING LLC 3533 PRAIRIEVIEW STREET GRAND ISLAND NE 68803 475381241 HOLDING COMPANY NE NA N/A SEWARD URGENT CARE PARTNERSHIP LLC 2222 S 16TH ST STE 400A LINCOLN NE 68502 923319265 HEALTHCARE NE BRYAN PHYSICIAN NETWORK Related false true 0.50 LINCOLN DIGESTIVE HEALTH CENTER LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 371833798 HEALTHCARE NE NA N/A DOCTOR'S OUTPATIENT SURGERY CENTER LLC 5055 A STREET LINCOLN NE 68510 364835603 HEALTHCARE NE NA N/A HEAD AND NECK SURGICAL PARTNERS LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 911824787 HEALTHCARE NE NA N/A BRYAN HEART MARY LANNING CARDIOLOGY LLC 1600 SOUTH 48TH STREET SUITE 600 LINCOLN NE 68506 464822260 CARDIOLOGY SERVICES NE NA N/A BRYAN TELEMEDICINE LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 383932523 HEALTHCARE NE NA N/A KPT&G LLC C/O MDM 300 N MEAD STE 210 WICHITA KS 67202 364886336 RENTAL REAL ESTATE NE NA N/A KHL-RO LLC 4141 TIGER LILY RD STE 100 LINCOLN NE 68516 873486516 HEALTHCARE NE NA N/A BRYAN ENTERPRISES INC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470701037 MEDICAL SERVICES NE NA C Corporation true INTEGRATED CARDIOLOGY GROUP LLC DBA BRYAN HEART 1600 SOUTH 48TH STREET LINCOLN NE 68506 470844961 CARDIOLOGY NE NA C Corporation true BRYAN HEALTH CONNECT 1600 SOUTH 48TH STREET LINCOLN NE 68506 364771145 PHYSICIAN HOSPITAL ORGANIZATION NE NA C Corporation true false true true false true false false false false true true true true false true true true true true SEWARD URGENT CARE PARTNERSHIP LLC B 280000 FMV BRYAN MEDICAL CENTER E 72766 FMV BRYAN MEDICAL CENTER R 63361 FMV BRYAN MEDICAL CENTER O 653009 FMV BRYAN ENTERPRISES INC K 87632 FMV BRYAN MEDICAL CENTER K 1071045 FMV BRYAN MEDICAL CENTER S 893323 FMV BRYAN MEDICAL CENTER L 1068491 FMV