2026-05-11T12:14:26-04:00 2025-06-30 WithumSmithBrown PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 19103 990 2024-07-01 150532079 GUTHRIE CORTLAND MEDICAL CENTER FKA CORTLAND REGIONAL MEDICAL CENTER % SEAN MONAHAN CPA GUTH 6077563501 134 HOMER AVENUE CORTLAND NY 13045 JENNIER YARTYM SVP 6077563501 2026-04-30 true true Scott J Mariani P00642486 2155462140 2024 2025-03-06 01:10:19Z JENNIFER YARTYM 134 HOMER AVENUE CORTLAND NY 13045 169046504 false X WWW.GUTHRIE.ORG X 1892 NY THE PROVISION OF CHARITABLE HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. 14 8 1037 53 0 0 612244 8789681 141776533 151520387 449070 482876 460218 559596 143298065 161352540 0 392382 0 0 56499658 63310679 0 0 0 68580954 73906951 125080612 137610012 18217453 23742528 406933241 441103504 322391063 329080882 84542178 112022622 X GUTHRIE CORTLAND MEDICAL CENTER, INC., LOCATED IN CORTLAND, NY, IS A NOT-FOR-PROFIT ACUTE CARE HOSPITAL. THE HOSPITAL PROVIDES GENERAL INPATIENT, INPATIENT PSYCHIATRIC, OUTPATIENT, EMERGENCY, LONG-TERM HOME HEALTHCARE AND SKILLED NURSING SERVICES TO ITS RESIDENTS IN THE GREATER CORTLAND COUNTY AREA. false false 91896560 392382 151520387 GUTHRIE CORLTAND MEDICAL CENTER IS DEDICATED TO SERVING THE LIFELONG HEALTH CARE NEEDS OF CORTLAND AND THE SURROUNDING AREA. AS A TEAM-ORIENTED COMMUNITY HEALTH AND MEDICAL ORGANIZATION, GUTHRIE CORTLAND MEDICAL CENTER PROVIDES QUALITY CARE, SKILL AND COMPASSION TO ALL PEOPLE REGARDLESS OF THEIR ABILITY TO PAY. OUR HOSPITAL IS COMMITTED TO: - IMPROVING THE WELLNESS OF THE COMMUNITY THROUGH LEADERSHIP IN HEALTH-RELATED ACTIVITIES AND EDUCATION. - SUPPORTING AND PRESERVING THE PERSONAL AND PROFESSIONAL GROWTH OF OUR QUALITY HEALTH-CARE TEAM, THEREBY PROVIDING STIMULATING ENVIRONMENT FOR ALL EMPLOYEES. - RECRUITING AND RETAINING QUALITY HEALTHCARE PROFESSIONALS. - COOPERATING WITH OTHER HEALTHCARE PROVIDERS,REGULATORY AGENCIES, AND INSURANCE COMPANIES TO ADVANCE OUR SERVICE TO EVERY MEMBER OF THE COMMUNITY. - MAINTAINING THE HOSPITALS FINANCIAL VIABILITY FOR THE WELL-BEING OF THE COMMUNITY. - ACQUIRING AND MAINTAINING EQUIPMENT REQUIRED TO PROVIDE QUALITY CARE. - ENCOURAGING THE ACTIVE PARTICIPATION OF COMMUNITY MEMBERS IN A VOLUNTEER CAPACITY IN ORDER TO AUGMENT OUR SERVICES. GUTHRIE CORTLAND MEDICAL CENTER IS A VOLUNTARY, NOT-FOR-PROFIT CORPORATION. THE MEDICAL CENTER PROVIDES HEALTH CARE SERVICES OF PREVENTIVE, CURATIVE AND EDUCATIONAL NATURE. THE PRIMARY SERVICES PROVIDED ARE: ACUTE MEDICAL INPATIENT CARE (INCLUDING MATERNITY), PSYCHIATRIC INPATIENT CARE, RESIDENTIAL CARE (SKILLED NURSING FACILITY), EMERGENCY ROOM, AMBULATORY SURGERY, OUTPATIENT DIAGNOSTIC SERVICES, LONG TERM HOME HEALTH CARE PROGRAM, COMMUNITY HEALTH WELLNESS SCREENING, ADULT DAY CARE AND CLINIC. 91896560 true true false true false false false false false true true false false true true true false true false false false false false false false false true true true false true false false false false false false true false false false false false false true true false false false true 0 0 1037 true false false false false false false false false false false false false X 14 8 false false false false true true true true true false false true true true true true true true true false NY X SEAN MONAHAN CPA 5708875981 ONE GUTHRIE SQUARE SAYRE PA 18840 X PAUL G VERVALIN DIRECTOR - EVP/COO TGC 55.0 0.0 X 0 888829 100058 JENNIFER L YARTYM DIRECTOR - PRESIDENT 55.0 0.0 X X 510725 0 23397 CHRISTOPHER MOHEIMANI MD DIRECTOR - MED STAFF PRES 55.0 0.0 X 0 481913 22421 PHILIP HEAVNER MD DIRECTOR 55.0 0.0 X 0 437449 50963 FRANCIS M MACAFEE FORMER OFFICER 55.0 0.0 X 0 405120 43923 KANSAS UNDERWOOD VP NURSING/CNO 55.0 0.0 X 321435 0 47517 EDWARD BENDER RADIATION PHYSICIST 55.0 0.0 X 206703 0 38738 NANCY TOWNE DIRECTOR, PREOPERATIVE SVCS 55.0 0.0 X 216756 0 13512 Annette Wagner Director, Long Term Care 55.0 0.0 X 200869 0 23470 HEATHER HOWELL rn REGISTERED NURSE 55.0 0.0 X 205476 0 12257 Tara Cottrell Manager, Oncology 55.0 0.0 X 185632 0 12535 ROBIN CATALDO SR. DIRECTOR/CFO 55.0 0.0 X 0 165858 27221 DAVID WIRTZ MD DIRECTOR 55.0 0.0 X 0 170660 5120 REV DAVID JOHNSON CHAIRMAN - DIRECTOR 1.0 0.0 X X 0 0 0 JOSEPH PUZO VICE CHAIR - DIRECTOR 1.0 0.0 X X 0 0 0 NASRIN PARVIZI SECRETARY - DIRECTOR 1.0 0.0 X X 0 0 0 ERIC BROWN TREASURER - DIRECTOR 1.0 0.0 X X 0 0 0 ERIC BOYLAN DIRECTOR 1.0 0.0 X 0 0 0 STEPHANIE KOSLOWSKI DIRECTOR 1.0 0.0 X 0 0 0 AMY KREMENEK DIRECTOR 1.0 0.0 X 0 0 0 DARLENE LATTEN DIRECTOR 1.0 0.0 X 0 0 0 AMANDA NORTON DIRECTOR 1.0 0.0 X 0 0 0 1847596 2549829 421132 120 true true false the guthrie clinic one guthrie square SAYRE PA 18840 MANAGEMENT 13618841 1 3823332 4966349 8789681 NET PATIENT SERVICE REVENUE 621990 150366053 150366053 OTHER HEALTHCARE RELATED REVENUE 900099 614403 614403 RENTAL INCOME - AFFILIATES 531110 539931 539931 151520387 315928 0 315928 0 0 141820 141820 0 141820 141820 7860912 7664960 29004 195952 -29004 166948 166948 0 0 0 0 0 0 0 0 0 CAFETERIA REVENUE 722514 417776 417776 417776 161352540 151520387 0 1042472 X 390172 390172 2210 2210 0 0 903074 686394 216680 0 50770404 41870630 8899774 2519546 2519546 5241626 16884 5224742 3876029 3194780 681249 13618841 13618841 571158 24886 546272 0 96138 96138 0 26014 26014 18822150 16769862 2052288 0 10115 5219 4896 4383591 1811142 2572449 1644050 568914 1075136 0 1847200 78022 1769178 140007 110353 29654 0 89774 91883 -2109 464058 464058 0 5545123 52506 5492617 55157 55157 MEDICAL SUPPLIES 25650628 25765534 -114906 NYS HOSPITAL ASSESSMENT 862512 457169 405343 OTHER EXPENSES 80435 80435 137610012 91896560 45713452 0 0 0 6315814 8520117 0 0 18982223 22406489 0 0 0 0 0 0 2688888 3339352 1633755 8505082 91136977 33498033 57585039 57638944 0 0 0 0 10166134 21270469 0 0 309561388 319423051 406933241 441103504 10638246 11681931 0 0 198803 244618 0 0 0 0 0 0 0 0 0 0 311554014 317154333 322391063 329080882 X 84310735 109775248 231443 2247374 84542178 112022622 406933241 441103504 X 23742528 512499 3225417 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 96138 96138 false 0 SCHEDULE C, PART II-B, QUESTION 1I THE ORGANIZATION PAID AN OUTSIDE LOBBYING FIRM TO PERFORM LOBBYING ACTIVITIES ON BEHALF OF THE ORGANIZATION WHICH TOTALED $75,000 DURING THE YEAR ENDED JUNE 30, 2025. IN ADDITION, THIS ORGANIZATION IS A MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION, HEALTHCARE ASSOCIATION OF NEW YORK STATE and IROQUOIS HEALTHCARE ASSOCIATION AND LEADING AGE WHICH ENGAGE IN LOBBYING EFFORTS ON BEHALF OF THEIR MEMBER ORGANIZATIONS. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS HAS BEEN ALLOCATED TO LOBBYING ACTIVITIES PERFORMED ON BEHALF OF THE ORGANIZATION DURING THE YEAR ENDED JUNE 30, 2025. THIS ALLOCATION AMOUNTED TO $21,138 DURING THE YEAR ENDED JUNE 30, 2025. false 231443 5003048 13680 3000797 2247374 177466 458120 7417 411560 231443 163281 655867 2538 644220 177466 160318 113577 -3434 107180 163281 141360 4407 14551 160318 0.95550 0.04450 false true true 1254582 1254582 49476176 10455197 39020979 1013 549 464 35629756 22393700 13236056 4775450 648587 4126863 57638944 DUE FROM AFFILIATES 317695353 OTHER ASSETS 1726113 RIGHT OF USE ASSET 1585 319423051 0 DUE TO THIRD PARTY PAYORS 2472028 DUE TO AFFILIATES 294923732 ASSET RETIREMENT OBLIGATION 962058 LONG-TERM INSURANCE LIABILITY 2153216 RIGHT OF USE LIABILITIES 1585 TGC BOND LIABILITY 16641714 317154333 X SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE USED CONSISTENT WITH INTENT AND IN FURTHERANCE OF THE ORGANIZATION'S CHARITABLE TAX-EXEMPT PURPOSES. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM'S PARENT ENTITY IS THE GUTHRIE CLINIC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM AND ALL ENTITIES WITHIN THE SYSTEM FOR THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024; INCLUDING THIS ORGANIZATION; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE SYSTEM'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS THAT REPORTS THE SYSTEM'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE CORPORATION TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CORPORATION HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. true true X true X true X true true false true true 1392823 1392823 0.01010 33090175 28080912 5009263 0.03640 34482998 28080912 6402086 0.04650 136348 136348 0.00100 7875039 7875039 0.05720 8011387 8011387 0.05820 42494385 28080912 14413473 0.10470 true 6063961 606396 27505292 25357937 2147355 X true true 1 1 GUTHRIE CORTLAND MEDICAL CENTER 134 HOMER AVENUE CORTLAND NY 13045 www.guthrie.org 110100H X X X GUTHRIE CORTLAND MEDICAL CENTER 1 false false true X X X X X X X X X 24 true false false true X WWW.GUTHRIE.ORG X X true 24 true WWW.GUTHRIE.ORG false true X 200. 400. X X X X X true true X X X X X true X WWW.GUTHRIE.ORG X WWW.GUTHRIE.ORG X WWW.GUTHRIE.ORG X X X X X X true X false X X X X true X false false SCHEDULE H, PART V, SECTION B, QUESTION 5 Guthrie Cortland medical center ("GCMC") is a not-for-profit community hospital and an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). GCMC completed its most recent Community Health Needs Assessment (CHNA) during the January 2025 through May 2025 research period, incorporating both primary and secondary data sources. Special attention was given to the needs of individuals and communities that are more vulnerable and evidence of unmet health needs or gaps in service delivery. Community input was gathered through an online community survey (294 participants, conducted February 2025 through April 2025), in-depth interviews with key community stakeholders (10 one-on-one interviews, conducted February 2025 through March 2025), and community focus groups (two focus groups with 14 participants, conducted March 18, 2025 through March 25, 2025). Guthrie Cortland Medical Center did not receive any community-based comments or feedback on the prior CHNA report. Primary data sources included information gathered from groups and individuals, including but not limited to community residents, healthcare consumers, health care professionals, community stakeholders, multi-sector representatives, and partnering organizations. Multiple methods were used to gather community input, including conducting an online survey, in-depth interviews with key community stakeholders, and community focus groups. An on-line survey was conducted by RMS Healthcare in partnership with Guthrie Clinic to gather the perceptions, thoughts, opinions, and concerns of the community regarding health outcomes, health behaviors, social determinants of health, and clinical care for the Greater Cortland Region. In total, 294 individuals participated in the on-line survey, held between February 2025 and April 2025. The survey contained 33 questions and was distributed by the Guthrie Cortland Medical Center leadership team to over 25 various key community stakeholders, community partners and agencies through a promotional flyer containing a QR code which allowed easy access to open a direct link to complete the survey. A hyperlink was also sent to community members to ensure participation for community members that are not fully acquainted with the use of QR codes. A series of 10 one-on-one interviews were conducted by RMS Healthcare on behalf of Guthrie Cortland Medical Center to gather feedback from key stakeholders on the health needs and assets of the Greater Cortland Region. The interviews included 10 representatives from 10 different organizations and agencies, held between February 2025 and March 2025. A series of two community focus groups were conducted by RMS Healthcare on behalf of Guthrie Cortland Medical Center to gather feedback from community members on the health needs and assets of the Greater Cortland Region. Fourteen (14) individuals participated in the focus groups, held between March 18, 2025 and March 25, 2025. Based upon the CHNA results and prioritization process, Guthrie Cortland Medical Center used a process based upon the American Hospital Association (AHA) Community Health Improvement (ACHI) key components for prioritizing community health needs and assets. The CHNA steering committee stakeholders, in collaboration with senior leadership, applied defined criteria (including magnitude and severity of the problem, community capacity and willingness to act, potential measurable impact, and availability of hospital and community resources) to identify significant needs and select prioritized needs for the June 2025-June 2028 CHNA cycle. The prioritized health needs identified for Guthrie Cortland Medical Center's service area are: 1. Mental Health Problems 2. Heart Disease and Stroke In addition to the CHNA group, this report in its entirety was prepared for availability to the broader community and is posted on Guthrie's public website. SCHEDULE H, PART V, SECTION B, QUESTIONS 7A & 7D The organization is an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). Due to character limitations, the website listed in Schedule H, Part V, Section B, Question 7a, is the home page for the system. The CHNA can be accessed at the following page included in the system's website: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment Guthrie Cortland Medical Center's Community Health Needs Assessment is also placed in the county's public libraries, including Cincinnatus, Cortland, Homer, Marathon and McGraw. SCHEDULE H, PART V, SECTION B, QUESTION 10A The organization is an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). Due to character limitations, the website listed in Schedule H, Part V, Section B, Question 10a, is the home page for the system. The most recently adopted implementation strategy can be accessed at the following page included in the system's website: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment SCHEDULE H, PART V, SECTION B, QUESTION 11 For a complete description of how the organization is addressing the needs identified in the most recently completed CHNA, see the following: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment Due to resource limitations, the organization may not be able to address all identified needs through its implementation strategy. SCHEDULE H, PART V, SECTION B, QUESTION 16 The organization is an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). Due to character limitations, the website listed in Schedule H, Part V, Section B, Question 16 is the home page for the system. The organization's financial assistance policy, financial assistance application, and plain language summary are made widely available on the organization's website. These documents can be accessed at the following page included in the system's website: https://www.guthrie.org/patients-visitors/pay-my-bill/financial-assistance 6 CR NURSING & REHABILITATION FACILITY 134 HOMER AVENUE CORTLAND NY 13045 SKILLED NURSING FACILITY GCMC OUTPATIENT WOUND CLINIC 4005 WEST ROAD - ROUTE 281 CORTLAND NY 13045 WOUND CARE GCMC HOME HEALTH CARE 134 HOMER AVENUE CORTLAND NY 13045 HOME HEALTH CARE GCMC OUTPATIENT REHAB SERVICES 1259 FISHER AVENUE CORTLAND NY 13045 PHYSICAL & OCCUPATIONAL THERAPY GCMC LABORATORY SERVICE CENTER 4077 WEST ROAD - ROUTE 281 CORTLAND NY 13045 LABORATORY SERVICES GCMC LABORATORY SERVICE CENTER 6 EUCLID AVENUE CORTLAND NY 13045 LABORATORY SERVICES SCHEDULE H, PART I, LINE 7 Information reported on Schedule H, Part I, line 7 table was derived utilizing the ratio of cost to charges calculated using Worksheet 2, except line 7b, which was taken from the Medicare cost report, and line 7g, which was calculated based upon an internal cost accounting system. Within the cost accounting system, some patient segments were based on a ratio of cost to charge - total departmental expense plus allocated overhead spread based on charges. SCHEDULE H, PART III, SECTION A, QUESTIONS 2, 3 & 4 The costing methodology used in determining the amounts reported on lines 2 and 3 are based on actual charges written off (amounts that are deemed to be uncollectible and recorded as implicit price concessions under accounting pronouncement asc 606). Guthrie Cortland Medical Center provides care to all patients who need it, regardless of their ability to pay. This is part of the hospital's mission. The hospital estimates that 10% of the bad debt expense at cost is attributable to patients eligible under the organization's charity care policy that have not filled out the proper forms or provided the proper information to qualify for the program. The text of the bad debt footnote can be found on page 14 of the electronically attached audited financial statements for the Guthrie Clinic and affiliates. SCHEDULE H, PART III, SECTION C, QUESTION 8 MEDICARE COSTS WERE DERIVED FROM THE 2024 MEDICARE COST REPORT. The organization feels that Medicare underpayments (shortfall), bad debt and associated costs are community benefit and are includable on Form 990, Schedule H, Part I. As outlined more fully below, the organization believes that these services and related costs promote the health of the community as a whole and are rendered in conjunction with the organization's charitable tax-exempt purposes and mission in providing medically necessary healthcare services to all individuals in a non-discriminatory manner without regard to race, color, creed, sex, national origin or ability to pay and consistent with the community benefit standard promulgated by the IRS. The community benefit standard is the current standard for a hospital for recognition as a tax-exempt and charitable organization under Internal Revenue Code ("IRC") 501(c)(3). The organization is recognized as a tax-exempt entity and charitable organization under 501(c)(3) of the IRC. Although there is no definition in the tax code for the term "charitable" a regulation promulgated by the Department of the Treasury provides some guidance and states that "the term charitable is used in section 501(c)(3) in its generally accepted legal sense,provides examples of charitable purposes, including the relief of the poor or unprivileged; the promotion of social welfare; and the advancement of education, religion, and science. Note it does not explicitly address the activities of hospitals. In the absence of explicit statutory or regulatory requirements applying the term "charitable" to hospitals, it has been left to the IRS to determine the criteria hospitals must meet to qualify as IRC 501(c)(3) charitable organizations. The original standard was known as the charity care standard. This standard was replaced by the IRS with the community benefit standard which is the current standard. Charity Care Standard In 1956, the IRS issued Revenue Ruling 56-185, which addressed the requirements hospitals needed to meet in order to qualify for IRC 501(c)(3) status. One of these requirements is known as the "charity care standard." under the standard, a hospital must provide, to the extent of its financial ability, free or reduced-cost care to patients who cannot pay for such services. A hospital that expected full payment did not, according to the ruling, provide charity care based on the fact that some patients ultimately failed to pay. The ruling emphasized that a low level of charity care did not necessarily mean that a hospital had failed to meet the requirement since that level could reflect its financial ability to provide such care. The ruling also noted that publicly supported community hospitals would normally qualify as charitable organizations because they serve the entire community and a low level of charity care would not affect a hospital's exempt status if it was due to the surrounding community's lack of charitable demands. Community Benefit Standard In 1969, the IRS issued Revenue Ruling 69-545, which "removed" from Revenue Ruling 56-185 "the requirements relating to caring for patients without charge or at rates below cost." under the standard developed in Revenue Ruling 69-545, which is known as the "community benefit standard," hospitals are judged on whether they promote the health of a broad class of individuals in the community. The ruling involved a hospital that only admitted individuals who could pay for the services (by themselves, private insurance, or public programs such as Medicare), but operated a full-time emergency room that was open to everyone. The IRS ruled that the hospital qualified as a charitable organization because it promoted the health of people in its community. The IRS reasoned that because the promotion of health was a charitable purpose according to the general law of charity, it fell within the "generally accepted legal sense" of the term "charitable," as required by the Department of Treasury reg. 1.501(c)(3)-1(d)(2). The IRS ruling stated that the promotion of health, like the relief of poverty and the advancement of education and religion, is one of the purposes in the general law of charity that is deemed beneficial to the community as a whole even though the class of beneficiaries eligible to receive a direct benefit from its activities does not include all members of the community, such as indigent members of the community, provided that the class is not so small that its relief is not of benefit to the community. The IRS concluded that the hospital was "promoting the health of a class of persons that is broad enough to benefit the community" because its emergency room was open to all and it provided care to everyone who could pay, whether directly or through third-party reimbursement. Other characteristics of the hospital that the IRS highlighted included the following: its surplus funds were used to improve patient care, expand hospital facilities, and advance medical training, education and research; it was controlled by a board of trustees that consisted of independent civic leaders; and hospital medical staff privileges were available to all qualified physicians. The American Hospital Association ("AHA") feels that Medicare underpayments (shortfall) and bad debt are community benefit and thus includable on Form 990, Schedule H, Part I. This organization agrees with the AHA's position. As outlined in the AHA's letter to the IRS dated August 21, 2007 with respect to the first published draft of the new Form 990 and Schedule H, the AHA felt that the IRS should incorporate the full value of the community benefit that hospitals provide by counting Medicare underpayments (shortfall) as quantifiable community benefit for the following reasons: - providing care for the elderly and serving Medicare patients is an essential part of the community benefit standard. - Medicare, like Medicaid, does not pay the full cost of care. From the latest data provided by the AHA, Medicare reimburses hospitals only 87 cents for every dollar they spend to take care of Medicare patients. - many Medicare beneficiaries, like their Medicaid counterparts, are poor. More than 42 percent of Medicare spending is for beneficiaries whose income is below 200 percent of the federal poverty level. Many of those Medicare beneficiaries are also eligible for Medicaid -- so called eligible." There is every compelling public policy reason to treat Medicare and Medicaid underpayments similarly for purposes of a hospital's community benefit and include these costs on Form 990, Schedule H, Part I. Medicare underpayment must be shouldered by the hospital in order to continue treating the community's elderly and poor. These underpayments represent a real cost of serving the community and should count as a quantifiable community benefit. Both the AHA and this organization also feel that patient bad debt is a community benefit and thus includable on Form 990, Schedule H, Part I. Like Medicare underpayment (shortfalls), there also are compelling reasons that patient bad debt should be counted as quantifiable community benefit as follows: - a significant majority of bad debt is attributable to low-income patients, who, for many reasons, decline to complete the forms required to establish eligibility for hospitals' charity care or those who do not pay all, or a portion of the already discounted billed amounts under our financial assistance policy. A 2006 congressional budget office ("cbo") report, nonprofit hospitals and the provision of community benefits, cited two studies indicating that "the great majority of bad debt was attributable to patients with incomes below 200% of the federal poverty line." - the report also noted that a substantial portion of bad debt is pending charity care. Unlike bad debt in other industries, hospital bad debt is complicated by the fact that hospitals follow their mission to the community and treat every patient that comes through their emergency department, regardless of ability to pay. Patients who have outstanding bills are not turned away, unlike other industries. Bad debt is further complicated by the auditing industry's standards on reporting charity care. Many patients cannot or do not provide the necessary, extensive documentation required to be deemed charity care by auditors. As a result, roughly 40% of bad debt is pending charity care. The cbo concluded that its findings "support the validity of the use of uncompensated care [bad debt and charity care] as a measure of community benefit" assuming the findings are generalizable nationwide; the experience of hospitals around the nation reinforces that they are generalizable. As outlined by the aha, despite the hospital's best efforts and due diligence, patient bad debt is a part of the hospital's mission and charitable purposes. Bad debt represents part of the burden hospitals shoulder in serving all patients regardless of SCHEDULE H, PART III, SECTION C, QUESTION 9B See the financial assistance policy information provided in response to Schedule H, Part V, Section B, Question 16. SCHEDULE H, PART VI, QUESTION 2 Guthrie Cortland Medical Center ("GCMC") and the Guthrie Clinic ("TGC") emphasize primary health care services, health promotion, and chronic disease prevention and management for the community we serve. GCMC's overall approach to community benefit is to examine the intersection of documented unmet community needs and match these needs with organizational strengths. These unmet community needs can be defined as a discrepancy or gap between what is currently available and what the community desires. The overarching goals of this community health needs assessment (CHNA) are to (1) identify strengths and limitations within GCMC's service area; (2) define the needs and assets associated with the community we serve; (3) describe resources such as health professionals, regional economics and communication networks whose goal is to maximize community health. The identified needs will result in the formation of an implementation plan that will build upon the continuum of care currently offered at GCMC by clearly linking our clinical services with our community-based services through this community benefit process. The implemented community benefit plan will be integrated into strategic organizational goals of GCMC. The plan progress will be monitored to ensure timely implementation. Further collaborative partnerships will be integral to the success of the plan. Guthrie Cortland Medical Center completed its most recent CHNA during the January 2025 through May 2025 research period, incorporating both primary and secondary data sources, including an online community survey (294 participants, February 2025 through April 2025), key stakeholder interviews (10 interviews, February 2025 through March 2025), and community focus groups (2 focus groups with 14 participants, March 18, 2025 through March 25, 2025). Based upon the 2025 CHNA results and prioritization process, the prioritized health needs identified for the service area for the June 2025-June 2028 CHNA cycle are: (1) Mental Health Problems and (2) Heart Disease and Stroke. Guthrie Cortland Medical Center did not receive any community-based comments or feedback on the prior CHNA report. SCHEDULE H, PART VI, QUESTION 3 Charity care availability and contact information are posted in all registration areas and in the hospital's business office. The charity care policy, application, and contact information are posted on the hospital's website. Self-pay patients are referred to the hospital's financial counselor from physician offices, social workers, or self-referred. The financial counselor as well as the business office staff follow up with self-pay patients to assess their need and assist in determining their eligibility for securing a payment source (i.e. COBRA coverage, special needs program, Medicaid, other federal/state programs, or charity care). Staff also assist with the application process as requested by self-pay patients. The hospital's billing statements also have information regarding who to contact in case a patient needs assistance meeting its financial obligations. SCHEDULE H, PART VI, QUESTION 4 Guthrie Cortland Medical Center ("GCMC") is a not-for-profit community hospital and an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). GCMC serves a rural population over the geographic area of Cortland County, New York. The primary service area of GCMC is defined as 8 contiguous zip codes from which over 70% of the inpatient population is derived. The 8 contiguous zip codes include 46,809 people, 88.1% of Cortland County residents identified as White alone, 5.7% identify as two or more races. The highest percentage of the population is between ages 20-29. In this geographic area, 28.0% of individuals age 25 and over attained a bachelor's degree, and those that attained a high school diploma or higher was 90.7%. From 2010 until 2020 there was a 5.1% decrease in the overall population served by GCMC, while the overall population of New York State increased 4.25%. SCHEDULE H, PART VI, QUESTION 5 Please refer to the organization's community benefit statement in Schedule O for more information regarding how the hospital furthers its exempt purpose by promoting the health of the community. SCHEDULE H, PART VI, QUESTION 6 The organization is an affiliate within the Guthrie Clinic and affiliates; a tax-exempt integrated healthcare delivery system ("system"). All affiliates are committed to enhancing the overall health status of the community by providing the highest quality healthcare and related services in a cost-effective manner and regardless of ability to pay. The system strives to exceed the patients' expectations by emphasizing commitment, competence, collaboration, communication and compassion. The Guthrie Clinic is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a supporting organization pursuant to Internal Revenue Code 509(a)(3). The Guthrie Clinic operates as the tax-exempt parent entity of a multi-corporate healthcare system. It was created to coordinate, supervise and ensure the continuation and improvement of the quality of healthcare services provided by its qualifying affiliates to the community. The Guthrie Clinic ensures that its system provides medically necessary healthcare services to all individuals regardless of race, color, creed, sex, national origin or ability to pay. The sole member or stockholder of each entity within the system is either the Guthrie Clinic or another system affiliate controlled or owned by the Guthrie Clinic. Outlined below is a summary of the entities which comprise the system. Active hospital legal entities include Corning Hospital, Guthrie Cortland Medical Center, Our Lady of Lourdes Memorial Hospital, Robert Packer Hospital and Troy Community Hospital, Inc. Each of these hospitals operates consistently with the following criteria outlined in IRS Revenue Ruling 69-545: 1. Each provides medically necessary healthcare services to all individuals regardless of ability to pay, including charity care, self-pay, Medicare and Medicaid patients; 2. Each acute care hospital operates an active emergency department for all persons, which is open 24 hours a day, 7 days a week, 365 days per year; 3. Each maintains an open medical staff, with privileges available to all qualified physicians; 4. Control of each rests with its board of directors and the board of directors of the Guthrie Clinic (both boards are comprised of independent civic leaders and other prominent members of the community); and 5. Surplus funds are used to improve the quality of patient care, expand and renovate facilities and advance medical care, programs and activities. Affiliated Guthrie Clinic entities are as follows: Corning Hospital ("CH") is a 65-bed non-profit acute care medical center located in Corning, New York. CH is recognized by the Internal Revenue Service as an Internal Revenue Code 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, CH provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Moreover, CH operates consistently with the criteria outlined in IRS Revenue Ruling 69-545. Guthrie Cortland Medical Center ("GCMC") is a 144-bed non-profit acute care medical center located in Cortland, New York. GCMC is recognized by the Internal Revenue Service as an Internal Revenue Code 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, GCMC provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Moreover, GCMC operates consistently with the criteria outlined in IRS Revenue Ruling 69-545. Our Lady of Lourdes Memorial Hospital ("OLLMH") is a 197-bed non-profit acute care medical center located in Binghamton, New York. OLLMH is recognized by the Internal Revenue Service as an Internal Revenue Code 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, OLLMH provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Moreover, OLLMH operates consistently with the criteria outlined in IRS Revenue Ruling 69-545. Robert Packer Hospital ("RPH") is a 267-bed non-profit tertiary care referral center located in Sayre, Pennsylvania that also operates Robert Packer Hospital at Towanda Campus, a 35-bed non-profit acute care medical center located in Towanda, Pennsylvania. RPH is recognized by the Internal Revenue Service as an Internal Revenue Code 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, RPH provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Moreover, RPH operates consistently with the criteria outlined in IRS Revenue Ruling 69-545. Troy Community Hospital, Inc. ("TCH") is a 25-bed non-profit critical access hospital located in Troy, Pennsylvania. TCH is recognized by the Internal Revenue Service as an Internal Revenue Code 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, TCH provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Moreover, TCH operates consistently with the criteria outlined in IRS Revenue Ruling 69-545. Binghamton Health Corporation is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a non-private foundation pursuant to Internal Revenue Code 509(a)(1). The organization supports the health care system, which provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin, religion or ability to pay. Cortland Memorial Foundation, Inc. is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a non-private foundation pursuant to Internal Revenue Code 509(a)(1). Through fundraising activities, the organization supports the charitable purposes, programs and services of GCMC; a related Internal Revenue Code 501(c)(3) tax-exempt organization, that provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Guthrie Home Care is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a non-private foundation pursuant to Internal Revenue Code 509(a)(2). The organization's mission is to establish, maintain, and support home health agency, provide for home health services, provide for hospice services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Guthrie Medical Group, P.C. is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a non-private foundation pursuant to Internal Revenue Code 509(a)(1). The organization supports the health care system; primarily its tax-exempt acute care hospitals, which provide medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin, religion or ability to pay. Guthrie Risk Retention Group is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a supporting organization pursuant to Internal Revenue Code 509(a)(3). The organization operates as a risk retention group under the Federal Liability Risk Retention Act of 1986 to the system. The organization supports the charitable purposes, programs and services of the system; which provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Lourdes Realty Company, Inc. ("LRC") is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(2). LRC acts as a real estate holding company for various healthcare-related properties of the system. Sayre House of Hope is an organization recognized by the Internal Revenue Service as tax-exempt pursuant to Internal Revenue Code 501(c)(3) and as a non-private foundation pursuant to Internal Revenue Code 509(a)(1). The organization alleviates the additional financial and emotional burdens on patients and families while enduring a medical crisis by providing temporary housing and support. The organization supports the charitable purposes, programs and services of the system; which provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Southern Tier Medical Care-NY PC is an organizat SCHEDULE H, PART VI, QUESTION 7 NOT APPLICABLE. true the guthrie clinic ONE GUTHRIE SQUARE SAYRE PA 18840 233055017 501(C)(3) 390172 FMV 1 SCHEDULE I, PART I; QUESTION 2 GRANTS ARE MONITORED BY THE ORGANIZATION'S FINANCE PERSONNEL THROUGH THE UTILIZATION OF COST CENTERS AND OTHER INFORMATION; INCLUDING WRITTEN DOCUMENTATION AND RECEIPTS. X X X X false true false false false false false true false PAUL G VERVALIN DIRECTOR - EVP/COO TGC 0 628474 0 233227 0 27128 0 70359 0 29699 0 988887 0 0 JENNIFER L YARTYM DIRECTOR - PRESIDENT 387983 0 121997 0 745 0 20700 0 2697 0 534122 0 0 0 CHRISTOPHER MOHEIMANI MD DIRECTOR - MED STAFF PRES 0 437469 0 44444 0 0 0 20700 0 1721 0 504334 0 0 PHILIP HEAVNER MD DIRECTOR 0 393762 0 34542 0 9145 0 20700 0 30263 0 488412 0 0 FRANCIS M MACAFEE FORMER OFFICER 0 305925 0 97148 0 2047 0 22425 0 21498 0 449043 0 0 KANSAS UNDERWOOD VP NURSING/CNO 245948 0 75247 0 240 0 16863 0 30654 0 368952 0 0 0 EDWARD BENDER RADIATION PHYSICIST 206496 0 0 0 207 0 10841 0 27897 0 245441 0 0 0 NANCY TOWNE DIRECTOR, PREOPERATIVE SVCS 190111 0 26051 0 594 0 12970 0 542 0 230268 0 0 0 Annette Wagner Director, Long Term Care 178726 0 21687 0 456 0 12025 0 11445 0 224339 0 0 0 HEATHER HOWELL rn REGISTERED NURSE 205432 0 0 0 44 0 10785 0 1472 0 217733 0 0 0 Tara Cottrell Manager, Oncology 172129 0 13297 0 206 0 11126 0 1409 0 198167 0 0 0 ROBIN CATALDO SR. DIRECTOR/CFO 0 153521 0 11874 0 463 0 9924 0 17297 0 193079 0 0 DAVID WIRTZ MD DIRECTOR 0 170660 0 0 0 0 0 5120 0 0 0 175780 0 0 PART VII AND SCHEDULE J IN ACCORDANCE WITH INTERNAL REVENUE SERVICE FORM 990 RULES, REGULATIONS AND INSTRUCTIONS, THE COMPENSATION REPORTED IN CORE FORM, PART VII AND SCHEDULE J, PART II OF THIS FORM 990 IS DERIVED FROM 2024 FORMS W-2 AND FORMS 1099 (IF APPLICABLE). SCHEDULE J, PART I; QUESTION 4B THE GUTHRIE CLINIC ("TGC") HAS ESTABLISHED AN EMPLOYEE BENEFIT PLAN KNOWN AS THE GUTHRIE CLINIC 457(F) DEFERRED COMPENSATION PLAN (THE "PLAN") WHICH IS DESIGNED TO PROVIDE ELIGIBLE EMPLOYEES WITH DEFERRED COMPENSATION BENEFITS IN RECOGNITION OF THEIR DEDICATED AND VALUABLE SERVICE TO TGC. THE PLAN IS INTENDED TO BE AN INELIGIBLE DEFERRED COMPENSATION PLAN AS DESCRIBED IN SECTION 457(F) OF THE INTERNAL REVENUE CODE. EACH CONTRIBUTION VESTS AFTER THREE YEARS OF EMPLOYMENT PROVIDED THE PARTICIPANT REMAINS CONTINUOUSLY EMPLOYED. A PARTICIPANT SHALL BECOME FULLY VESTED IN THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT UPON ATTAINING AGE 62, WITH 5 YEARS OF SERVICE. TGC SHALL DISTRIBUTE THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT, LESS TAXES WITHHELD, THIRTY DAYS AFTER THE PARTICIPANT FIRST BECOMES VESTED IN THE PLAN. FOR YEARS SUBSEQUENT TO A PARTICIPANT ATTAINING AGE 62, THE PARTICIPANT SHALL BE ENTITLED TO THE PARTICIPANT'S DEFERRED COMPENSATION AMOUNT AS OF JULY 1ST IMMEDIATELY SUBSEQUENT TO THE DATE WHEN CREDITED. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUAL MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN HIS 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: PAUL G. VERVALIN, $47,934. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2024 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. ROBIN PUZO FAMILY MEMBER OF TRUSTEE 54572 employee false CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS The Guthrie Clinic is a tax-exempt nonprofit health care organization incorporated for the purpose of conducting exclusively charitable, scientific, and educational activities. The Guthrie Clinic ("TGC") acts as the tax-exempt parent of the system ("Guthrie"), a tax-exempt section 501(c)(3) integrated health care delivery system. The sole member of each entity is either TGC or another Guthrie system affiliate controlled or owned by TGC. Guthrie offers patients a full spectrum of health services incorporating primary care, complex specialty care, behavioral health services, surgical services, inpatient care, durable medical equipment services, home health, long-term care, palliative care and hospice care. Our integrated approach creates a better experience for our patients and is working to decrease the cost of the delivery of health care. Guthrie serves a large population of people over a wide geographic area. Regardless of how patients enter the Guthrie system, our electronic health records enable our specialists and primary care physicians to actively collaborate - literally and virtually - to coordinate patient care. Our robust electronic health records enable Guthrie physicians and clinicians to quickly gain a comprehensive understanding of patients' health needs and our patient portal, eguthrie, allows patients to access their health information easily on a computer, tablet or smart phone. Guthrie mission & values ======================== As a non-profit tax-exempt health care system, Guthrie, its physicians and employees are focused on improving the health and well-being of the communities it serves. Guthrie's mission, vision and values statements articulate the principles on which the organization was founded and exists today. Mission ------- Guthrie works with the communities we serve to help each person attain optimal, life-long health and well-being. We will do so by providing integrated, clinically advanced services that prevent, diagnose, and treat disease, within an environment of compassion, learning, and discovery. Vision ------ Improving health through clinical excellence and compassion; every patient; every time. Values ------ - patient-centeredness - teamwork - excellence A long history of service and growth ==================================== Guthrie Medical Group --------------------- Guthrie Medical Group is tax-exempt multispecialty group practice that was founded in 1910 by Dr. Donald Guthrie. Within a year of his arrival, Dr. Guthrie expanded services at Guthrie Robert Packer Hospital as he recruited physician specialists to join Guthrie, which he intended to model after the Mayo Clinic where he had just completed his residency. Learning and education ---------------------- Academics are a distinguishing characteristic of the Guthrie organization, which date back to 1901 when the School of Nursing was founded. The Donald Guthrie Research Foundation started in 1942 and with funds from the Emily Guthrie estate, the Guthrie Research Institute was formed in 1980. Guthrie's commitment to learning and education includes the internal medicine residency program in 1958, general surgery residency program in 1959, and the family practice residency program in 1993. Regional offices ---------------- Guthrie has grown in size and capability in the last century, and now serves as a major regional referral center where more than 1,600 physicians send their patients. In 1977, Guthrie opened its first regional office in Troy, Pa. Today, Guthrie has 76 regional offices located across 10,000 square miles, providing primary and specialty care and testing to its patients, close to where they live. Six hospitals -------------- In addition to its longstanding relationship with Robert Packer Hospital, Guthrie acquired Troy Community Hospital in 1985, Corning Hospital in 1999, Towanda Memorial Hospital in 2015, Cortland Medical Center in 2019 and our lady of lourdes memorial hospital in 2024. Guthrie today ------------- Today, one of the longest established group practices in the country, Guthrie has over 1,000 primary and specialty care physicians and advance practice practitioners and has more than 1.5 million patient visits each year in 29 communities in Pennsylvania and New York. Guthrie's commitment to its core values of patient centeredness, teamwork and excellence-the defining values upon which Guthrie Clinic was founded- remains robust and unchanging. Guthrie services ================ Guthrie hospitals are recognized by the Internal Revenue Service ("IRS") as internal revenue code section 501(c)(3) tax-exempt organizations. Pursuant to its charitable purposes, the Guthrie hospitals provide medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, gender identity, sexual orientation, national origin or ability to pay. Moreover, the Guthrie hospitals operate consistently with the following criteria outlined in IRS revenue ruling 69-545: 1. Provided medically necessary healthcare services to all individuals regardless of ability to pay, including charity care, self-pay, medicare and medicaid patients; 2. Operates an active emergency department for all persons that are open 24 hours a day, 7 days a week, 365 days per year; 3. Maintains an open medical staff, with privileges available to all qualified physicians; 4. Control of each hospital rests with its board of trustees and the board of trustees of TGC; the tax-exempt parent organization of Guthrie. Both boards are comprised of independent civic leaders and other prominent members of the represented communities; and 5. Surplus funds are used to improve the quality of patient care, expand and renovate facilities/equipment and advance and improve medical care, programs and activities through patient care and medical training, education and research. The operations of each hospital, as shown through the factors outlined above and other information contained herein, clearly demonstrate that the use and control of each hospital is for the benefit of the public and that no part of the income or net earnings of the organizations inures to the benefit of any private individual, nor is any private interest being served other than incidentally. Guthrie Robert Packer Hospital ============================== A 288-bed tertiary care referral center, Guthrie Robert Packer Hospital, Sayre, PA., is the recipient of numerous national awards for the high-quality care it provides to patients. The hospital is a regional level II trauma center, accredited by the Pennsylvania Trauma Systems Foundation, and is served by Guthrie Air, a regional aeromedical helicopter program. Guthrie Robert Packer Hospital offers a full range of diagnostic, medical and surgical services, including: - Guthrie breast care center - Guthrie cancer center - Guthrie cardiac and vascular center - Guthrie musculoskeletal services - Guthrie imaging services - Guthrie specialty eye care - Guthrie surgical services - Guthrie weight loss center - Level II trauma center - medical/surgical and intensive care services Guthrie Corning Hospital ======================== Guthrie Corning Hospital, located in Corning, N.Y., opened a new 65-bed hospital and regional cancer center in 2014. The new facility provides the region emergency, icu, labor and delivery, surgical, inpatient and outpatient services including wound care, cardiology, medical imaging and cancer care services, including: - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - breast care center - cancer center - coronary care, cardiology stress testing and outpatient rehabilitation - endoscopy - laboratory services - labor and delivery care - medical/surgical and intensive care services - imaging services - musculoskeletal services Guthrie Cortland Medical Center =============================== Guthrie Cortland Medical Center, an independent, nonprofit, 162-bed acute care facility with an attached 80-bed residential care facility, joined the Guthrie healthcare system in January 2019. For over 125 years, the people of Cortland have turned to us first for the best in medical care. Cortland includes 300 Guthrie and community-based providers representing 12 medical fields and 10 specialties. The Renzi Cancer Center provides comprehensive cancer care in a state-of-the-art facility. They purchased new medical imaging equipment and will soon be adding a new CT scanner, which will allow them to receive results more quickly. - acute and inpatient care - cancer care - emergency care - infusion services - labor and delivery care - laboratory services - imaging and radiology - mental health service - outpatient therapy services - respiratory services - surgical services CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Robert Packer Hospital at Towanda campus ======================================== Robert Packer Hospital at Towanda campus, a 21-bed community hospital in Towanda, PA, joined Guthrie in April 2015. Robert Packer Hospital at Towanda campus serves Bradford and Sullivan counties as well as the surrounding communities and offers additional specialty care services including pain management and hand surgery. Long-term care services are provided for patients at Robert Packer Hospital at Towanda campus with a 68- bed skilled nursing unit and 94-bed personal care home. - imaging services - medical/surgical services - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - cardiology stress testing - Newman W. Benson Acute Rehabilitation Unit - laboratory services - rehabilitation - physical and occupational therapy - sub-acute care - EMS services Guthrie Troy Community Hospital =============================== Located in Troy, PA., Guthrie Troy Community Hospital is 25-bed, critical access hospital. A new facility was built in 2013 and offers a wide range of inpatient and outpatient services including sub-acute and ventilator management programs and is a level IV trauma center. - imaging services - medical/surgical services - orthopedic surgery - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - coronary care, cardiology stress testing - rehabilitation - sub-acute care - ventilator management program Guthrie Lourdes Hospital ======================== Guthrie Lourdes Hospital, an independent, nonprofit, 197-bed acute care facility, joined the Guthrie healthcare system in February 2024. Guthrie Lourdes is home to a surgery center, cancer center and birthing center. They also offer infusion services, laboratory services, complete imaging and radiology services, and mental health services. In addition, hospice and home care teams provide care to patients in their homes. Unique to the region, Guthrie Lourdes operates two mobile mammography vans, two mobile dental vans and a mobile medical van. - acute and inpatient care - cancer care - emergency care - hospice and home care - infusion services - labor and delivery care - laboratory services - imaging and radiology - mental health service - outpatient therapy services - respiratory services - surgical services Guthrie Medical Group ===================== Guthrie values are founded on the life and work of Donald Guthrie, MD, who came to the booming railroad town of Sayre, PA. In 1910. After a three-year surgical residency under the exacting tutelage of Drs. Charles A. and William Mayo of the Mayo Clinic, Dr. Guthrie began to replicate the Mayo's multi-specialty group practice model to create the organization that now bears his name. Guthrie Medical Group is a multi-specialty group practice of more than 375 physicians and 306 advanced practice providers have more than 1,406,000 patient visits each year. With its headquarters in a large medical office complex adjacent to Guthrie Robert Packer Hospital in Sayre, PA., the regional office network encompasses 45 subspecialty and primary sites in 29 communities throughout Pennsylvania and New York. Guthrie's primary care network encompasses all of the major population centers in the twin tiers and provides easy and convenient access to the best medical care available in the region. Guthrie Foundation for Education and Research ============================================= The Guthrie Foundation for Education and Research is a 501(c)(3) and separate entity within The Guthrie Clinic. The foundation was established in 1942 with an initial gift of $25,000 from Dr. Guthrie. This was prior to governmental funded research and the original charter specified that these funds were to be used to "foster education and research on the campus of the Robert Packer Hospital". Since the initial inception, the foundation has grown and evolved however, still maintains a similar vision to develop, grow and conduct meaningful quality research to improve the lives of patients in the twin tiers community. In 2014, under a broader organizational re-structure the foundation was re-named the Donald Guthrie Foundation however, still maintained its same mission statement. With the re-structure the foundation is now comprised of the three research departments of clinical research, leap testing service and the institutional review board. Medical Education ================= Includes the Mansfield University/Robert Packer department of health sciences -- nursing program, the radiology technology program and the respiratory therapy program. These education programs are all co-sponsored by Mansfield University. Other educational programs include the medical technology/medical laboratory science program, and the medical education department. The Guthrie/Robert Packer Hospital medical education department offers residency programs in family medicine, internal medicine, pharmacy, general surgery, nursing, emergency medicine, anesthesiology and orthopaedic surgery. Medical student training is provided for students from affiliated medical schools (SUNY Upstate Medical University, Drexel Medical College, Lake Erie College of Osteopathic Medicine and Jefferson). The department also offers a three-year cardiovascular disease fellowship, a gastroenterology fellowship and a pulmonary disease and critical care medicine fellowship. Medical education also offers continuing medical education courses, sponsors medical grand rounds each week, and supports the guthrie scholars program, which offers early acceptance to medical school for exceptional students from surrounding communities. Other services ============== Guthrie home care, home health is licensed in both Pennsylvania and New York and hospice is licensed in Pennsylvania. Home care provides various levels of care in the home, based on patient need, including: - nursing care - personal care - physical, occupational and speech therapies - hommed monitoring system for patients with chronic conditions - hospice care for terminally ill patients Quality and awards ================== Quality data ------------ Guthrie physicians, advanced practitioners and staff are dedicated to providing our patients quality health care. By measuring outcomes data and creating an environment in which quality improvement is part of the health care team's everyday work, guthrie ensures patients receive the level of care and compassion they deserve. Awards ------ Guthrie has received numerous independent awards for clinical excellence, quality patient care and hospital performance. The awards span the entire spectrum of care, from excellence in nursing to recognition for specialized areas of care. Guthrie Cortland Nursing and Rehabilitation Center has been recognized as a 2025 recipient of the Bronze - Commitment to Quality Award by the American Health Care Association and National Center for Assisted Living (AHCA/NCAL) for its commitment to improving the lives of residents through quality care. This distinction is the first of three progressive award levels through the AHCA/NCAL National Quality Award Program. The Program honors providers across the nation that have demonstrated their dedication to enhancing the quality of care for our nation's elders and individuals with disabilities. Guthrie Troy Community Hospital has been named one of the nation's 2025 Best Places to Work in Healthcare by Modern Healthcare magazine. The prestigious award recognizes outstanding employers in the healthcare industry. Troy is the only hospital in the region that earned this distinction from Modern Healthcare. The recognition highlights Guthrie Troy Community Hospital's commitment to fostering a strong workplace culture and prioritizing employee satisfaction and engagement. This achievement reflects the staff's dedication to excellent patient care and a supportive, collaborative work environment - recognizing that a positive workplace culture leads to better outcomes for patients and the community. The Guthrie Clinic has earned a spot on Becker's Healthcare's "150 Top Places to Work in Healthcare" list for the third consecutive year, cementing its status as one of the nation's leading health care employers. Guthrie stands alone as the only health care system in the region to receive this recognition. The recognition from Becker's Healthcare, a leading industry authority, honors health care organizations that demonstrate an exceptional commitment to employee satisfaction and community impact. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Guthrie Corning Hospital has earned an "A," Hospital Safety Grade from The Leapfrog Group, an independent national nonprofit watchdog focused on patient safety. Leapfrog assigns an "A," "B," "C," "D"F" grade to general hospitals across the country based on more than 30 measures of errors, accidents, injuries and infections, as well as the systems hospitals have in place to prevent them. The Guthrie Clinic has been named to Becker's list of "Simulation and Education Programs to Know" for 2024. The list includes organizations dedicated to advancing their workforce and service lines through innovative education and simulation initiatives. Paul VerValin, FACHE, FACMPE, EVP/Chief Operating Officer, The Guthrie Clinic, has been named to the Becker's Hospital Review "Hospital and Health System COOs to Know" list for 2024. Chief operating officers lead the charge in streamlining operations across hospitals and health systems, driven by a passion for improving patient outcomes and delivering measurable results. Paul is a driving force behind the organization's operational excellence and strategic growth. Under his leadership, Guthrie has achieved significant milestones, including the acquisition and integration of multiple hospital systems and national recognition for clinical outcomes and caregiver engagement. Becker's spotlighted his focus on transparency, continuous improvement and staff engagement, leading to millions in cost savings, elevated care standards and enhanced operational performance. Two Guthrie hospitals have been recognized with Women's Choice Awards. The Women's Choice Award for Best HospitalsT is a trusted referral source and credential that identifies the nation's best hospitals based on robust criteria that includes relevant clinical performance, patient satisfaction and appropriate accreditations. Guthrie Robert Packer Hospital has been recognized as one of America's Best Hospitals for Comprehensive Breast Care. This award signifies that RPH is in the top 7% of the 4,675 U.S. hospitals offering breast care services. Guthrie Troy Community Hospital has been recognized as one of America's Best Hospitals for Emergency Care. This award signifies that Troy is in the top 11% of 4,675 U.S. hospitals offering emergency care services. Guthrie Cortland Medical Center (GCMC) has been recognized as "High Performing" in U.S. News & World Report's 2025 Best Hospitals for Maternity Care, the highest possible rating. The "High Performing" rating indicates results that are well above average on a range of objective quality measures, including rates of unexpected complications, C-sections, and exclusive breast milk feeding. GCMC was also recognized as a Maternity Access Hospital, which means it provides care in an area of the country that, if not for this hospital, would be a "maternity desert." Guthrie is pleased to announce its inclusion in Becker's Healthcare "100 Hospitals and Health Systems with Great Orthopedic Programs" list for 2024. This prestigious recognition highlights Guthrie's commitment to providing comprehensive, innovative and compassionate musculoskeletal care to patients across the region. Becker's Healthcare selected Guthrie for this honor based on the health system's dedication to excellence in various areas. The College of Healthcare Information Management Executives (CHIME) has announced the results of the highly anticipated Digital Health Most Wired Survey for the 2024 data collection period. Guthrie is proud to announce our Level 9 achievement for both Acute and Ambulatory survey selections. Among the almost 48,000 facilities represented, Guthrie distinguished itself by ranking above peers in critical categories such as analytics and data management, population health, infrastructure, and patient engagement. The survey evaluates the adoption, integration, and impact of technologies across healthcare organizations, from early-stage adopters to industry leaders. These national honors spotlight Guthrie's continued investment in equipment and technology, as well as experienced clinicians and caregivers who are dedicated to offering safe, high-quality care to keep the communities we serve healthy and active. Our teams were recognized by Healthgrades in a variety of categories. Guthrie Lourdes Hospital: - 100 Best Hospitals for Orthopedic Surgery - 100 Best Hospitals for Joint Replacement - Orthopedic Excellence Award - Joint Replacement Excellence Award - Surgical Care Excellence Award - #2 in the state for Surgical Care - #2 in the state for Joint Replacement - #3 in the state for Orthopedic Surgery - Top 5% in the nation for Surgical Care - Top 5% in the nation for Overall Orthopedic Services - Top 10% in the nation for Joint Replacement - Five-Star Recipient for Total Knee Replacement - Five-Star Recipient for Total Hip Replacement - Five-Star Recipient for Hip Fracture Treatment - Five-Star Recipient for Outpatient Rotator Cuff Repair - Five-Star Recipient for Spinal Fusion Surgery - Five-Star Recipient for Treatment of Stroke - Five-Star Recipient for Treatment of Sepsis - Five-Star Recipient for Treatment of Respiratory Failure Guthrie Robert Packer Hospital: - Five-Star Recipient for Outpatient Total Hip Replacement - Joint Replacement Excellence Award - Top 10% in the nation for Outpatient Joint Replacement Guthrie Corning Hospital: - Five-Star Recipient for Treatment of Pulmonary Embolism Guthrie Cortland Medical Center: - Five-Star Recipient for Treatment of Stroke Community benefit ----------------- Guthrie tax-exempt hospitals provide significant community benefit for purposes of form 990 schedule h part i reporting. Schedule h part i follows the catholic health association ("cha") model when quantifying community benefit costs. Under the cha methodology guthrie hospitals reported a total of net community benefit costs of $241,396,646; which represented a community benefit percentage of 15.17%. Most recent information published by irs (2022 year reporting) shows an overall community benefit average nationwide of approximately 11.00%. The irs and cha methodology does not include community building activities, estimated charity care amounts included in bad debt nor medicare shortfall for the year ending June 30, 2025. CORE FORM, PART V; QUESTION 1A & CORE FORM, PART VII; SECTION B THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. THE ORGANIZATION'S FORM 990 REFLECTS ONE TOP FIVE INDEPENDENT CONTRACTOR FOR SERVICES AND REPORTS THAT NO FORMS 1099 WERE FILED WITH THE INTERNAL REVENUE SERVICE ("IRS"). THE GUTHRIE CLINIC, A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION PAYS ALL OUTSTANDING ACCOUNTS PAYABLE INVOICES ON BEHALF OF THIS ORGANIZATION. IN CONJUNCTION WITH THIS SERVICE, THE GUTHRIE CLINIC ALSO PREPARES AND ISSUES FORMS 1099 TO THESE VENDORS RECEIVING PAYMENTS WHERE APPLICABLE AND FILES THESE FORMS 1099 WITH THE IRS. THE GUTHRIE CLINIC ALLOCATES THESE PAYMENTS TO THE ORGANIZATION VIA AN INTERCOMPANY ACCOUNT. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 THE GUTHRIE CLINIC IS THE SOLE MEMBER OF THIS ORGANIZATION. THE GUTHRIE CLINIC HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE GUTHRIE CLINIC IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY (ITS BOARD OF DIRECTORS) PRIOR TO THE FILING OF THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. The cpa firm prepared a draft federal form 990 and furnished it to the organization's finance personnel and internal working group for their review. The organization's finance personnel and internal working group reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's finance personnel and internal working group for final review and approval. Following this review, the final draft form 990 was provided to the system's audit committee members. Thereafter, the cpa firm gave a form 990 and healthcare industry tax update presentation to the audit committee members and certain senior management personnel. After this presentation, the final form 990 was provided to each voting member of this organization's governing body prior to filing with the irs. CORE FORM, PART VI, SECTION B; QUESTION 12 THE CONFLICT OF INTEREST DISCLOSURE POLICY SETS FORTH THAT ALL PERSONS, INCLUDING EMPLOYEES, AGENTS AND BOARD/COMMITTEE MEMBERS, PARTICULARLY THOSE INVOLVED IN DECISION-MAKING FOR THE GUTHRIE CLINIC ("TGC"), ACT IN AN APPROPRIATE MANNER AND WILL NOT PARTICIPATE IN ANY ACTIONS THAT MIGHT CREATE A PERSONAL OR PROFESSIONAL CONFLICT OF INTEREST AND/OR NOT BE IN THE BEST INTEREST OF TGC. ALL MEMBERS OF ANY TGC BOARD/COMMITTEE AND TGC SENIOR MANAGEMENT MUST MAKE FULL DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST THROUGH THE USE OF THE CONFLICT OF INTEREST DISCLOSURE FORM AND REFRAIN FROM VOTING OR PARTICIPATING IN DECISION-MAKING INVOLVING ANY POSSIBLE CONFLICT OF INTEREST. THE FORM IS DISTRIBUTED TO ALL BOARD/COMMITTEE MEMBERS AND EMPLOYEES (WHEN APPLICABLE) ANNUALLY BY THE TGC ADMINISTRATION OFFICE. TGC BOARD/COMMITTEE MEMBERS OR EMPLOYEES MUST COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. THIS FORM SHOULD BE COMPLETED WHEN THERE IS ANY SITUATION WHERE A POSSIBLE CONFLICT OF INTEREST EXISTS, AND/OR ON AN ANNUAL BASIS AND/OR AT THE TIME OF APPOINTMENT OR ELECTION OF NEW BOARD/COMMITTEE MEMBERS. IF THE FORM IS NOT COMPLETED WITHIN 13 MONTHS OF THE LAST SIGNING, THE TGC BOARD CHAIRMAN WILL BE ADVISED. ANY INDIVIDUAL HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD EXCUSE THEMSELVES FROM THE PORTION OF THE MEETING OR MEETINGS WHERE THE MATTER IS DISCUSSED AND NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER. THE MINUTES OF THE MEETING OR MEETINGS SHOULD REFLECT THE DISCLOSURE, THE ABSTENTION FROM VOTING, AND ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTED. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM WHICH INCLUDES THE GUTHRIE CLINIC ("TGC"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. TGC'S BOARD OF DIRECTORS MAINTAINS THE GUTHRIE CLINIC COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES OF THE COMPENSATION AND BENEFITS OF TGC'S SENIOR MANAGEMENT. THE COMMITTEE ALSO REVIEWS THE COMPENSATION AND BENEFITS OF OTHER OFFICERS AND KEY EMPLOYEES OF THE GUTHRIE CLINIC AND AFFILIATES; INCLUDING, WITHOUT LIMITATION, THE CHIEF EXECUTIVE OFFICERS OF THE GUTHRIE CLINIC AND AFFILIATES HOSPITALS AND MEDICAL CENTERS. THE COMMITTEE, WHICH IS REQUIRED BY THE CORPORATION'S BYLAWS TO BE COMPRISED SOLELY OF INDEPENDENT DIRECTORS, SEEKS GUIDANCE AND SUBSTANTIATION FROM A NATIONALLY RECOGNIZED COMPENSATION CONSULTANT. THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY, THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN THE REVIEW OF HOSPITAL AND HEALTHCARE SYSTEM EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THIS STUDY USED COMPARABLE GEOGRAPHIC AND DEMOGRAPHIC MARKET DATA INCLUDING, BUT NOT LIMITED TO, SIMILARLY SIZED HEALTHCARE SYSTEMS AND HOSPITALS, # OF LICENSED BEDS AND NET PATIENT SERVICE REVENUE. THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO CERTAIN TGC SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990, WHERE APPLICABLE, ARE REVIEWED ANNUALLY BY THE GUTHRIE CLINIC AND AFFILIATES PRESIDENT/CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW YORK. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE IS NOT OPEN FOR PUBLIC INSPECTION. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION AND/OR RELATED ORGANIZATIONS. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THIS ORGANIZATION OR A RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. FRANCIS M. MACAFEE IS STILL EMPLOYED WITHIN THE GUTHRIE CLINIC AND SERVES AS THE VP/CHIEF FINANCIAL OFFICER OF OUR LADY OF LOURDES MEMORIAL HOSPITAL; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). CERTAIN BOARD OF DIRECTORS MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OF OTHER RELATED ORGANIZATIONS IN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED IN CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE GUTHRIE CLINIC AND AFFILIATES; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCE INCLUDES: - MINIMUM PENSION LIABILITY ADJUSTMENT - $3,406,686; - TEMPORARY RESTRICTED ASSETS RELEASED FOR PURCHASE OF PROPERTY, PLANT AND EQUIPMENT - $2,784,049; - TEMPORARY RESTRICTED RELEASED FOR RESTRICTIONS - ($39,937); - TEMPORARY RESTRICTED RELEASED FOR GRANTS - ($2,960,860); - TEMPORARY RESTRICTED EQUITY TRANSFER - $138,012; AND - OTHER COMPREHENSIVE NET PERIODIC PENSION COST - ($102,533). CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE GUTHRIE CLINIC IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GUTHRIE CLINIC AND ALL ENTITIES WITHIN THE SYSTEM FOR THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. CORE FORM, PART XII; QUESTION 3 THIS ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE A SYSTEM WIDE CONSOLIDATED AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 AUDIT. THIS ORGANIZATION WAS INCLUDED IN THE SYSTEM WIDE A-133 AUDIT. FORM 990, SCHEDULE D, PART X & SCHEDULE K THE ORGANIZATION IS A MEMBER OF THE GUTHRIE CLINIC; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM HAS A NUMBER OF OUTSTANDING LONG-TERM OBLIGATED GROUP DEBT LIABILITIES, INCLUDING THE FOLLOWING BOND ISSUANCES: - HEALTH CARE FACILITIES AUTHORITY OF SAYRE, HEALTH CARE REVENUE BONDS, SERIES 2007; - CENTRAL BRADFORD PROGRESS AUTHORITY, HEALTH CARE REVENUE BONDS, SERIES 2021A; SERIES 2021B; SERIES 2021C; AND SERIES 2021D; AND - CENTRAL BRADFORD PROGRESS AUTHORITY, HEALTH CARE REVENUE BONDS, SERIES 2024B. THE BONDS OUTLINED ABOVE AND VARIOUS OTHER LONG-TERM BORROWINGS ARE ALLOCATED BY THE GUTHRIE CLINIC ("TGC"); THE TAX-EXEMPT PARENT OF THE SYSTEM, TO THE FOLLOWING SYSTEM MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES. THE BALANCE SHEET OF THESE RESPECTIVE MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES REFLECTS A TGC OBLIGATED GROUP LIABILITY. ACCORDINGLY, THIS TGC OBLIGATED GROUP LIABILITY IS REFLECTED ON THE BALANCE SHEET OF THE FOLLOWING SUBSIDIARY ORGANIZATIONS: - CORNING HOSPITAL, EIN: 16-0393490 - GUTHRIE CORTLAND MEDICAL CENTER, EIN: 15-0532079 - GUTHRIE MEDICAL GROUP, P.C., EIN: 25-0815795 - OUR LADY OF LOURDES MEMORIAL HOSPITAL, EIN: 15-0532221 - ROBERT PACKER HOSPITAL, EIN: 24-0795463 - TROY COMMUNITY HOSPITAL, EIN: 24-0800337 SCHEDULE K WAS PREPARED ON A CONSOLIDATED BASIS AND IS INCLUDED IN THE FORM 990 OF THE GUTHRIE CLINIC, EIN: 23-3055017. FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES TOTAL FEES:18216617 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT FEES TOTAL FEES:605533 BINGHAMTON HEALTH CORPORATION 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 881655027 HEALTHCARE NY 501(c)(3) 3 OLLMH false CORNING HOSPITAL ONE GUTHRIE DRIVE CORNING NY 14830 160393490 HEALTHCARE NY 501(c)(3) 3 TGC false CORTLAND MEMORIAL FOUNDATION INC 134 HOMER AVENUE CORTLAND NY 13045 222230692 SUPPORTING NY 501(c)(3) 7 GCMC true DONALD GUTHRIE FOUNDATION 200 S WILBUR AVE SAYRE PA 18840 246022957 MED RESEARCH PA 501(c)(3) 7 TGC false GUTHRIE HOME CARE 421 TOMAHAWK ROAD TOWANDA PA 18848 232394345 HOME HEALTH PA 501(c)(3) 10 TGC false GUTHRIE MEDICAL GROUP PC ONE GUTHRIE SQUARE SAYRE PA 18840 250815795 HEALTHCARE PA 501(c)(3) 3 TGC false GUTHRIE RISK RETENTION GROUP 151 MEETING STREET CHARLESTON SC 29401 201090801 SUPPORTING SC 501(c)(3) 12A TGC false LOURDES REALTY COMPANY INC 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 222873637 TITLE HLDNG. NY 501(c)(2) N/A OLLMH false OUR LADY OF LOURDES MEMORIAL HOSPITAL 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 150532221 HEALTHCARE NY 501(c)(3) 3 TGC false ROBERT PACKER HOSPITAL ONE GUTHRIE SQUARE SAYRE PA 18840 240795463 HEALTHCARE PA 501(c)(3) 3 TGC false SAYRE HOUSE OF HOPE ONE GUTHRIE SQUARE SAYRE PA 18840 203979472 HEALTHCARE PA 501(c)(3) 7 TGC false SOUTHERN TIER MEDICAL CARE-NY PC 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 821103087 HEALTHCARE NY 501(c)(3) 3 OLLMH false THE GUTHRIE CLINIC ONE GUTHRIE SQUARE SAYRE PA 18840 223055017 SUPPORTING PA 501(c)(3) 12B NA false TROY COMMUNITY HOSPITAL INC 275 GUTHRIE DRIVE TROY PA 16947 240800337 HEALTHCARE PA 501(c)(3) 3 TGC false BINGHAMTON PROJECT LLC 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 874272798 HEALTH SVCS. NY NA NEW YORK HOLDCO LLC 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 873651523 HEALTH SVCS. NY NA CMH SERVICES INC 160 HOMER AVENUE CORTLAND NY 13045 161370440 DURABLE MED EQUIP NY GCMC C CORP 0 0 1.00000 true CORBETT CORPORATION 169 RIVERSIDE DRIVE BINGHAMTON NY 13905 161268267 PROP. MANAGEMENT NY NA C CORP false CORNING PROPERTIES INC 1 GUTHRIE DRIVE CORNING NY 14830 383977095 REAL ESTATE HOLD NY NA C CORP false CORTLAND MEMORIAL PROPERTIES INC 134 HOMER AVENUE CORTLAND NY 13045 161266826 INCOME ALLOCATION NY GCMC C CORP 0 0 1.00000 true TWIN TIER MANAGEMENT CORP INC PO BOX 310 SAYRE PA 18840 232209439 MANAGEMENT CORP. PA NA C CORP false true false true false false false false false false true false false true false true true true true true SCHEDULE R, PART V THIS ORGANIZATION IS A MEMBER OF THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. FUNDS ARE ROUTINELY TRANSFERRED BETWEEN AFFILIATES AND BUSINESS ACTIVITIES ARE COMMON ON BEHALF OF THE SYSTEM'S AFFILIATES, INCLUDING THIS ORGANIZATION. THESE TRANSACTIONS MAY BE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND OTHER AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY COST EFFECTIVE HEALTHCARE AND WELLNESS SERVICES TO THEIR COMMUNITIES REGARDLESS OF ABILITY TO PAY AND IN FURTHERANCE OF CHARITABLE TAX-EXEMPT PURPOSES.