2025-10-27T10:05:06+00:00 2024-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-01-01 346006904 BLANCHARD VALLEY CONTINUING CARE SERVICES BLAN 4194234500 1900 SOUTH MAIN STREET FINDLAY OH 45840 DAVID M CYTLAK CFO 4194235497 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 40487263 false X WWW.BVHEALTHSYSTEM.ORG X 1963 OH PROVISION OF CONTINUING CARE THROUGH SKILLED NURSING, ASSISTED LIVING FACILITIES, POST ACUTE REHAB, PALLIATIVE CARE, AND HOME HEALTH HOSPICE. 17 15 776 109 0 0 0 3039 35033700 37377453 797000 859412 839372 480034 36670072 38719938 0 0 0 0 30564666 31894719 0 0 0 12454285 12988391 43018951 44883110 -6348879 -6163172 44833204 45903708 24351524 31286251 20481680 14617457 OUR MISSION: OUR EXTRAORDINARY PEOPLE PROVIDE CARING FOR A LIFETIME THROUGH A BROAD CONTINUUM OF EXCEPTIONAL HEALTH-RELATED SERVICES IN NORTHWEST OHIO. false false 36477530 37117042 SEE SCHEDULE O 36477530 true false false false false false false false false true true false false false true false 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 true true true true false false true 0 0 776 true false false false false false false false false false false false false X 17 15 false false false false true false false true true false false false true true true true true true true true true true X DAVID CYTLAK 4194234500 1900 SOUTH MAIN STREET FINDLAY OH 45840 FRANK COSIANO MD Trustee 0.5 1.0 X X 0 0 0 GINGER JONES CHAIRMAN 0.5 1.0 X X 0 0 0 JAMES DOWLING MD SECRETARY 0.5 1.0 X X 0 0 0 JEFF SCHRADER TREASURER 0.5 1.0 X X 0 0 0 Joseph Longo Vice Chair 0.5 1.0 X X 0 0 0 Myron Lewis Chief Executive Officer 4.0 36.0 X X 0 1106411 30737 ADELE WEBB PHD TRUSTEE 0.5 1.0 X 0 0 0 ANNETTE EDGINGTON TRUSTEE 0.5 1.0 X 0 0 0 BETH KROETZ TRUSTEE 0.5 1.0 X 0 0 0 DAN KENNARD TRUSTEE 0.5 1.0 X 0 0 0 DONALD MALARKY TRUSTEE 0.5 1.0 X 0 0 0 DR Richard M Polder TRUSTEE 0.5 39.0 X 0 322041 25727 JOHN REINEKE TRUSTEE 0.5 1.5 X 0 0 0 Kirby Overton Trustee 0.5 1.0 X 0 0 0 MICHAEL BROUGH TRUSTEE 0.5 1.0 X 0 0 0 Thomas Lause Trustee 0.5 1.0 X 0 0 0 WILLIAM HOPKINS MD TRUSTEE 0.5 1.0 X 0 0 0 Barbara J Pasztor VP CHIEF NURSING OFFICER 18.0 22.0 X 0 340151 25365 Dave M Cytlak CHIEF FINANCIAL OFFICER 12.0 28.0 X 0 585126 27651 Christian Jacobus Medical Director 40.0 0 X 175270 0 19866 Erica Emans Case Manager 40.0 0 X 132750 0 1219 Jeannie L Ricker Director of Nursing Operations 40.0 0 X 128685 0 1300 Judith Bishop-Pierce Director of Residential Care 40.0 0 X 144723 0 11540 Kyle C McGraw Director of Bridge Operations 40.0 0 X 147524 0 13239 728952 2353729 156644 25 false true false 0 3039 3039 PATIENT SERVICES 623000 37377453 37377453 0 0 0 0 37377453 830849 830849 40000 40000 0 40000 40000 1795888 1767325 28563 0 28563 28563 0 MISCELLANEOUS - OTHER 900099 700445 700445 GAIN (LOSS) ON EQUITY INVESTMENT 900099 -260411 -260411 0 0 0 0 440034 38719938 37117042 0 1599857 25175610 20140488 5035122 686169 548935 137234 4427770 3542216 885554 1605170 1284136 321034 169386 135509 33877 451664 361331 90333 0 133436 106749 26687 3013579 2410863 602716 626281 501025 125256 820190 656152 164038 490669 392535 98134 765013 612010 153003 1778337 1422670 355667 133396 106717 26679 PROVISION FOR BAD DEBTS 239482 239482 MEDICAL SUPPLIES 2470441 2470441 DUES & SUBSCRIPTIONS 109150 87320 21830 NET ASSETS RELEASED FROM RESTRICTIONS 145285 145285 1642082 1313666 328416 0 44883110 36477530 8405580 0 1222 1222 3170739 3694404 0 0 61328275 35088365 27092575 26239910 13073620 14253032 802780 553718 0 692268 1161422 44833204 45903708 276204 219978 13072144 0 0 2251730 0 8751446 31066273 24351524 31286251 20366256 14502033 115424 115424 20481680 14617457 44833204 45903708 X -6163172 320000 -21051 X false true true true false X 206694 138090 124696 0 3039 472519 47252000 32194000 33476000 35033700 37377453 185333153 0 0 0 47458694 32332090 33600696 35033700 37380492 185805672 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 185805672 1819809 1850374 1032584 876177 870849 6449793 146482 146482 1966291 1850374 1032584 876177 870849 6596275 0 2098510 1614417 698628 799372 440034 5650961 51523495 35796881 35331908 36709249 38691375 198052908 0.93816 0.9365 0.03 0.04 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GAIN/LOSS ON EQUITY INVESTMENT, COLUMN A - 10000.0, COLUMN B - -191000.0, COLUMN C - -660000.0, COLUMN D - -1018000.0, COLUMN E - -260411.0, COLUMN F - -2119411.0; DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 2088510.0, COLUMN B - 1805417.0, COLUMN C - 1358628.0, COLUMN D - 1817372.0, COLUMN E - 700445.0, COLUMN F - 7770372.0; 119173 119173 119173 119173 119173 119173 119173 119173 119173 119173 0.0 0.0 1.0 false true true 550000 550000 1821729 1618091 203638 49499485 25422009 24077476 9293059 8048265 1244794 164002 164002 26239910 Federal Income Taxes INVESTMENT IN SUBSIDIARY 29149012 OTHER LIABILITIES 1580026 CURRENT PORTION OF RIGHT OF USE LIABILITY 337235 31066273 38779406 320000 -260532 59468 38719938 0 0 38719938 44643628 0 0 44643628 239482 239482 44883110 ASC 740 FOOTNOTE 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 PROVISION OF CARE TO INDIGENT PATIENTS, PURCHASES OF EQUIPMENT, CAPITAL IMPROVEMENTS, AND CONTINUING EDUCATION OF THE BVCCS EMPLOYEES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 OTHER CHANGE IN NET ASSETS - -21051 BAD DEBT RECLASS - -239481 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements BAD DEBT RECLASS - 239482 X X X X 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 Barbara J Pasztor VP CHIEF NURSING OFFICER 0 262875 0 44780 0 32496 0 17879 0 7486 0 365516 0 0 Christian Jacobus Medical Director 148030 0 0 0 27240 0 7496 0 12370 0 195136 0 0 0 Kyle C McGraw Director of Bridge Operations 133899 0 10765 0 2860 0 8451 0 4788 0 160763 0 0 0 Judith Bishop-Pierce Director of Residential Care 136345 0 8378 0 0 0 4189 0 7351 0 156263 0 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 III, Line 4a BIRCHAVEN VILLAGE IN FINDLAY AND INDEPENDENCE HOUSE IN FOSTORIA, OUR SKILLED NURSING AND LONGTERM CARE FACILITIES, WORK WITH THE RESIDENTS TO CREATE A COMPREHENSIVE PLAN THAT FOCUSES ON THEIR SPECIFIC MEDICAL, SOCIAL AND SPIRITUAL GOALS. BOTH FACILITIES PROVIDE 24-HOUR MEDICAL AND CUSTODIAL CARE FOR INDIVIDUALS WITH SERIOUS ILLNESSES OR INJURIES. IN ADDITION, A MULTIDISCIPLINARY TEAM OF HEALTH CARE PROFESSIONALS PROVIDES PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY AND FOCUSES ON CLINICAL SERVICES AND ACTIVITIES DESIGNED FOR MENTAL AND PHYSICAL STIMULATION. STAYS AT BIRCHAVEN VILLAGE OR INDEPENDENCE HOUSE CAN RANGE FROM SHORT-TERM (FOR REHABILITATION AFTER SURGERY) TO LONG-TERM, DEPENDING ON EACH RESIDENT'S INDIVIDUAL NEEDS. FURTHERMORE, 24-HOUR MEDICAL AND CUSTODIAL CARE IS PROVIDED FOR RESIDENTS WHO NEED LONG-TERM ASSISTANCE WITH THEIR PHYSICAL OR EMOTIONAL NEEDS. EXAMPLES OF THIS SUPPORTIVE CARE INCLUDE ASSISTANCE WITH BATHING, DRESSING AND INCONTINENCE ISSUES, AS WELL AS ATTENTION PAID TO MEDICAL NEEDS, PAIN MANAGEMENT, AND PREVENTING UNSAFE BEHAVIOR. BRIDGE HOME HEALTH AND HOSPICE ENCOMPASSES A RANGE OF OUTPATIENT AND INPATIENT POST ACUTE SERVICES INCLUDING HOSPICE, PALLIATIVE CARE, SKILLED HOME NURSING AND RELATED THERAPIES AS WELL AS PRIVATE DUTY SERVICES. -HOSPICE AND PALLIATIVE CARE ARE PROVIDED FOR PATIENTS WITH LIFE-LIMITING ILLNESSES BY A TEAM OF PROVIDERS, PROFESSIONALS AND VOLUNTEERS IN THE SETTING MOST APPROPRIATE TO MEET THE NEEDS OF THE PATIENT AND FAMILY. SERVICES ARE PRIMARILY FOCUSED ON SYMPTOM MANAGEMENT AS WELL AS MEETING EMOTIONAL, SOCIAL AND SPIRITUAL NEEDS. - SKILLED HOME CARE AND RELATED THERAPIES ARE INTERMITTENT AND PROVIDED UNDER PHYSICIAN DIRECTION IN THE HOME. SERVICES INCLUDE NURSING ASSESSMENT, MEDICATION TEACHING, WOUND CARE, IV MEDICATION ADMINISTRATION AND CHRONIC DISEASE MANAGEMENT AS WELL AS PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES. - PRIVATE DUTY SERVICES PROVIDE SUPPORT FOR CLIENTS WISHING TO REMAIN IN THE HOME SETTING. COMPANIONS AND NURSE AIDS ARE SUPERVISED BY NURSES AND ASSIST WITH ACTIVITIES OF DAILY LIVING, HOUSEHOLD CHORES, SHOPPING SERVICES AND MEDICATION REMINDERS. Form 990, Part VI, Line 1b MYRON LEWIS AND DR. RICHARD POLDER ARE BOARD MEMBERS AND ARE PAID EMPLOYEES OF A REALATED ORGANIZATION. DUE TO THEIR EMPLOYMENT, THEY ARE CONSIDERED NON-INDEPENDENT VOTING MEMBERS OF THE BOARD. Form 990, Part VI, Line 6 Classes of members or stockholders BLANCHARD VALLEY HEALTH SYSTEM, AN OHIO NON-PROFIT CORPORATION, IS THE SOLE MEMBER OF BLANCHARD VALLEY CONTINUING CARE SERVICES. 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 THE 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. 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 OTHER CHANGES IN NET ASSETS - -21051; Total - -21051; Birchaven Estates At Eastern Woods LTD 15100 Birchaven Lane Findlay OH 45840 201494204 Condominiums OH BVCCS Blanchard Valley Medical Practices LLC 1900 South Main Street Findlay OH 45840 421659766 Physician Offices OH BVHS CRNA Of Blanchard Valley LLC 1900 South Main Street Findlay OH 45875 061748552 Cert Nurse OH BVRHC Neurosurgical Associates of Northwest Ohio LLC 1900 South Main Street Findlay OH 45840 342052585 Physician Office OH BVMP Specialty Physicians of Blanchard Valley 1900 South Main Street Findlay OH 45840 262448601 Physician Office OH BVMP Blanchard Valley Regional Cancer Center 1900 South Main Street Findlay OH 45840 050623393 Physician Office OH BVMP HANCO Emergency Medical Services LLC 1900 South Main Street Findlay OH 45840 463299390 Emergency Services OH BVHS Blanchard Valley Home Care Services LLC 1900 South Main Street Findlay OH 45840 421565629 Home Health 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 Surgery Center OH BVRHC 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 Blanchard Valley Health Foundation 1900 South Main Street Findlay OH 45840 341370522 Fundraising OH 501(c)(3) 7 BVHS false EC Edwards Memorial Trust FBO Findlay 1900 South Main Street Findlay OH 45840 346953719 Investment OH 501(c)(3) Type I BVHF false Northwest Ohio Medical Equipment (NOME) 1900 South Main Street Findlay OH 45840 341882390 Medical Equipment OH BVCCS Related 118744 3822106 false true 0.7333 Blanchard Valley Pain Management 1900 South Main Street Findlay OH 45840 270095470 Pain Management OH BVRHC Related Technicore Clinical Engineering 1900 South Main Street Findl OH 45840 421702910 Bio-Med Support OH BVRHC Related CITAS Inc 1900 South Main Street Findlay OH 45840 341369708 Recruiting OH BVHS C Corporation false false false true false false false false false false true true false true true false false false false false