2024-11-12T13:52:12+00:00 2023-12-31 990 2023-01-01 351747218 Indiana University Health Care Associates Inc INDI 3179634842 950 N MERIDIAN STREET 1200 INDIANAPOLIS IN 46204 Todd A Williams CFO 2024-11-12 true 2023 2024-10-15 13:58:12Z IU HEALTH PHYSICIANS David Ingram MD 950 N MERIDIAN STREET 1200 INDIANAPOLIS IN 46204 1283411869 false X HTTPS://IUHEALTH.ORG/FOR-PROVIDERS/CAREERS-EDUCATION/IU-HEALTH-PHYSICIANS X 1987 IN To deliver preeminent medical care and service to our patients and communities through outstanding and innovative medical leadership and practice, while participating in and supporting excellence in education and research. 7 2 7385 0 0 0 742923 2158085 1228681967 1280635433 429807 437774 478653 174769 1230333350 1283406061 29018992 0 0 1220083260 1351167149 0 0 351573473 384310594 1600675725 1735477743 -370342375 -452071682 179374815 191252481 213760476 248876469 -34385661 -57623988 X To deliver preeminent medical care and service to our patients and communities through outstanding and innovative medical leadership and practice, while participating in and supporting excellence in education and research. We achieve this with the vision of becoming the Midwest's premier academic multi-specialty physician group by being: - Renowned for our scope and quality of compassionate, patient-centered care; world-class care. - Recognized for our exemplary access and service to patients and referring physicians, putting patients first. - Lauded for our ability to improve the health of community for which it serves. - Distinguished for our scientific investigation and research that defines tomorrow's care. - Celebrated for our commitment to the education and training of health professionals and acclaimed for the quality of our learners. - Acclaimed for our development of world-class academic leadership and the next generation of health care experts. false false 1091194495 0 846118151 INDIANA UNIVERSITY HEALTH CARE ASSOCIATES, INC. ("IU HEALTH PHYSICIANS") IS THE MOST COMPLETE MULTI-SPECIALTY PHYSICIAN GROUP IN THE STATE OF INDIANA. IU HEALTH PHYSICIANS PROVIDES HIGH QUALITY PATIENT-CENTERED CARE PLACING THE HIGHEST PRIORITY ON THE NEEDS OF THE PATIENT AND THEIR FAMILIES, WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY. 535630174 0 415330552 IU HEALTH PHYSICIANS PROVIDES SERVICES, WHICH INCLUDE COORDINATED ACTIVITIES AND POLICIES, TO RELATED TAX-EXEMPT ORGANIZATIONS DESIGNED TO MEET THE MISSION OF THE INDIANA UNIVERSITY HEALTH SYSTEM. 19451300 0 15082644 IU Health Care Associates leases physician office and clinic space to tax-exempt RELATED 501(C)(3) ORGS. 5292826 0 4104086 INCOME (LOSS) FROM PASS-THROUGH ENTITIES 5292826 4104086 1651568795 true true false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 0 0 7385 true false false false false false false true false X 7 2 false false false false true true true true true false false true true true true true true true true false IN X CRAIG J JONES 3179634842 950 N MERIDIAN ST STE 800 INDIANAPOLIS IN 46204 DAVID ARONOFF MD Director/Chair 55.0 0 X X 639732 0 13202 Karl Bilimoria Director/Vice Chair 55.0 0 X X 891140 0 35700 BRIAN T SHOCKNEY Director 10.0 45.0 X 0 1036225 211047 JAMIE B DIMOND DIRECTOR 2.0 0 X 0 0 0 JAY L HESS MD DIRECTOR 2.0 10.0 X 0 44500 0 KENNETH DOUG PUCKETT DIRECTOR 2.0 53.0 X 0 901248 183503 MICHELLE A JANNEY RN DIRECTOR 2.0 53.0 X 0 1961448 300768 NATHAN LAMBERT MD Director 55.0 0 X 707926 0 65594 Himanshu Shah MD President (Part Year) 55.0 0 X 969124 0 112922 JUDITH L COLEMAN CFO 55.0 0.0 X 0 331226 56719 MELISSA HOCKADAY COO/CNO (PART YEAR) 55.0 0 X 350857 0 63690 BRADLEY N BOHNSTEDT MD PHYSICIAN 55.0 0 X 2008848 0 36360 BRETT HARTMAN MD PHYSICIAN 55.0 0 X 1336886 0 35808 MARK W TURRENTINE MD DIVISION CHIEF 55.0 0 X 1674216 0 43200 Stephen M Oleszkiewicz Physician 55.0 0 X 1325280 0 25063 Xiaotao F Qian MD Physician 55.0 0 X 1771107 0 70930 BRIAN D KREMER FORMER KEY EMPLOYEE 50.0 0 X 0 422057 69942 DAVID A INGRAM MD Former Officer 2.0 53.0 X 1269571 0 221658 JEFFREY F PEIPERT MD FORMER DIRECTOR AND OFFICER 55.0 0 X 278804 2000 41260 JOHN F FITZGERALD MD FORMER OFFICER 53.0 2.0 X 5222 276381 32469 JUDY L HOLLINGSWORTH FORMER KEY EMPLOYEE 55.0 0 X 244384 0 41605 KEVIN B GEBKE MD FORMER DIRECTOR & OFFICER 49.0 6.0 X 653475 0 144075 RICHARD C ZELLARS MD FORMER OFFICER 55.0 0 X 366571 0 43202 SHELLY TIMMONS MD Former Director/Vice Chair 55.0 0 X 530154 0 31242 15023298 4975086 1879959 2226 true true false 0 1516486 252655 388944 2158085 NET PATIENT SERVICE REVENUE 621111 846118151 846118151 SHARED SERVICES 541900 415330552 415330552 RENT FROM RELATED 501(C)(3) ORGS 532000 15082644 15082644 INCOME (LOSS) FROM PASS-THROUGH ENTITIES 900099 4104086 4104086 0 0 0 0 1280635433 443582 443582 65342 65342 0 65342 65342 5808 0 -5808 -5808 -5808 All Other Revenue 900099 109427 109427 0 0 0 0 109427 1283406061 1280635433 0 612543 X 4688685 4530586 158099 1186337992 1146335646 40002346 32302742 31213520 1089222 77241579 74637056 2604523 50596151 48890090 1706061 48352 24176 24176 2600 2600 222357738 207430905 14926833 0 64309 64309 4769581 4449400 320181 1583942 791971 791971 33775378 33775378 686740 640639 46101 6130769 5841938 288831 20909346 20909346 BAD DEBT 44475749 44475749 DRUGS AND MEDICAL SUPPLIES 39196816 39196816 RECRUITMENT 1538301 769150 769151 PARKING EXPENSES 1020934 952399 68535 7750039 7613376 136663 0 1735477743 1651568795 83908948 0 43475 98953797 103798111 0 0 0 0 3260422 6453071 3578149 69 10759944 11471859 114750076 60675309 47789878 54074767 0 3260478 3260478 1700000 1700000 10028672 10494126 179374815 191252481 160013410 182228939 0 0 53747066 66647530 213760476 248876469 X -34385661 -57623989 -34385661 -57623989 179374815 191252480 X -452071682 -2695057 431528411 X false true X true false X 315377 649581 707269 742923 2158085 4573235 863263058 865118008 1075144096 1228798195 1280635433 5312958790 204302 154975 177345 176914 109427 822963 0 0 863782737 865922564 1076028710 1229718032 1282902945 5318354988 0 0 0 0 0 0 143200573 148964534 278242006 385672063 419187053 1375266229 143200573 148964534 278242006 385672063 419187053 1375266229 3943088759 374570 429438 757956 594810 508924 2665698 0 374570 429438 757956 594810 508924 2665698 0 0 0 0 0 0 0 864157307 866352002 1076786666 1230312842 1283411869 5321020686 0.7410 0.7740 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2600 2600 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY IU Health Care Associates paid institutional membership dues to the American Medical Group Associates ("AMGA") during 2023 in the amount of $26,000. The membership organization notified IU Health Care Associates that a portion of the dues it paid were used for lobbying purposes. The AMGA used 10.00%, or $2,600 of 2023 membership dues paid by IU Health Care Associates, for lobbying expenditures. 0 0 0 0 0 28416010 17806322 10609688 34963410 25190694 9772716 51370656 17678293 33692363 54074767 PENSION AND OTHER RET. ASSETS 10491212 SELF-INSURANCE ASSETS 2914 10494126 PENSION AND OTHER RET. LIAB. 5371192 OPERATING LEASE LIABILITIES 29915142 INTERCOMPANY PAYABLES (NET) 31361196 66647530 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote IU Health Physicians is a subsidiary in Indiana University Health, Inc.'s ("IU Health") Consolidated Audited Financial Statements. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT INDIANA UNIVERSITY HEALTH AND CERTAIN OF ITS AFFILIATED ENTITIES ARE TAX-EXEMPT ORGANIZATIONS AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). INDIANA UNIVERSITY HEALTH AND ITS TAX-EXEMPT AFFILIATES ARE, HOWEVER, SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF IRC SECTION 511. DEFERRED INCOME TAXES WHICH, AS OF DECEMBER 31, 2023 AND 2022, HAVE NO NET CARRYING VALUE, REFLECT THE NET TAX EFFECT OF TEMPORARY DIFFERENCES BETWEEN THE CARRYING AMOUNTS OF ASSETS AND LIABILITIES FOR FINANCIAL REPORTING AND THE AMOUNTS USED FOR INCOME TAX PURPOSES. AS OF DECEMBER 31, 2023 AND 2022, THE INDIANA UNIVERSITY HEALTH SYSTEM HAD GROSS DEFERRED TAX ASSETS OF $141,386,000 AND $145,194,000, RESPECTIVELY, RELATING TO NET OPERATING LOSS CARRYOVERS. MANAGEMENT DETERMINED THAT A FULL VALUATION ALLOWANCE AT DECEMBER 31, 2023 AND 2022 WAS NECESSARY TO REDUCE THE DEFERRED TAX ASSETS TO THE AMOUNT THAT WOULD MORE LIKELY THAN NOT BE REALIZED. BASED ON THE WEIGHT OF THE EVIDENCE, IF IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED, A VALUATION ALLOWANCE TO REDUCE THE DEFERRED TAX ASSETS IS RECORDED. THE DECREASE IN THE GROSS DEFERRED TAX ASSET AND THE VALUATION ALLOWANCE FOR THE CURRENT YEAR IS $3,009,000. AT DECEMBER 31, 2023, INDIANA UNIVERSITY HEALTH SYSTEM HAS AVAILABLE NET OPERATING LOSS CARRYFORWARDS OF $571,690,000, NET OPERATING LOSSES GENERATED FROM 2004 THROUGH 2017 EXPIRE BETWEEN 2024 AND 2037. NET OPERATING LOSSES GENERATED AFTER 2017 DO NOT EXPIRE. X X X X false true false false false false false true false RICHARD C ZELLARS MD FORMER OFFICER 363749 0 500 0 2322 0 13200 0 30002 0 409773 0 0 0 KEVIN B GEBKE MD FORMER DIRECTOR & OFFICER 576771 0 73353 0 3351 0 114073 0 30002 0 797550 0 0 0 JEFFREY F PEIPERT MD FORMER DIRECTOR AND OFFICER 274740 2000 500 0 3564 0 11000 0 30260 0 320064 2000 0 0 SHELLY TIMMONS MD Former Director/Vice Chair 451038 0 0 0 79115 0 13200 0 18042 0 561395 0 0 0 DAVID ARONOFF MD Director/Chair 585198 0 500 0 54034 0 13200 0 2 0 652934 0 0 0 Karl Bilimoria Director/Vice Chair 775000 0 500 0 115640 0 13200 0 22500 0 926840 0 0 0 MICHELLE A JANNEY RN DIRECTOR 0 1185573 0 509512 0 266363 0 261000 0 39768 0 2262217 0 107365 KENNETH DOUG PUCKETT DIRECTOR 0 617426 0 197863 0 85959 0 125376 0 58127 0 1084751 0 55354 NATHAN LAMBERT MD Director 477524 0 221501 0 8901 0 9110 0 56485 0 773520 0 0 0 BRIAN T SHOCKNEY Director 0 721623 0 270916 0 43686 0 145015 0 66031 0 1247272 0 0 JOHN F FITZGERALD MD FORMER OFFICER 5055 267449 41 2200 126 6732 204 10887 393 20985 5819 308253 0 0 DAVID A INGRAM MD Former Officer 797645 0 350418 0 121508 0 191658 0 30000 0 1491229 0 0 0 JUDITH L COLEMAN CFO 0 300885 0 26777 0 3564 0 12792 0 43927 0 387945 0 0 Himanshu Shah MD President (Part Year) 559551 0 166322 0 243251 0 82922 0 30000 0 1082046 0 169652 0 BRIAN D KREMER FORMER KEY EMPLOYEE 0 334668 0 86579 0 810 0 13200 0 56742 0 492000 0 0 JUDY L HOLLINGSWORTH FORMER KEY EMPLOYEE 206698 0 29362 0 8323 0 9858 0 31746 0 285989 0 0 0 MELISSA HOCKADAY COO/CNO (PART YEAR) 322711 0 27337 0 810 0 10011 0 53679 0 414548 0 0 0 MARK W TURRENTINE MD DIVISION CHIEF 1570293 0 79145 0 24778 0 13200 0 30000 0 1717416 0 0 0 BRADLEY N BOHNSTEDT MD PHYSICIAN 979340 0 500 0 1029008 0 13200 0 23160 0 2045208 0 0 0 BRETT HARTMAN MD PHYSICIAN 962119 0 60553 0 314214 0 13200 0 22608 0 1372694 0 0 0 Stephen M Oleszkiewicz Physician 822178 0 76850 0 426252 0 2563 0 22500 0 1350343 0 0 0 Xiaotao F Qian MD Physician 1523073 0 241175 0 6858 0 13200 0 57730 0 1842037 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation IU HEALTH CARE ASSOCIATES AND OTHER RELATED ORGANIZATIONS HAVE A PROCESS IN PLACE TO DETERMINE THE COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES. IU HEALTH HUMAN RESOURCES USES MARKET DATA FROM MULTIPLE COMPENSATION EXPERTS/VENDORS WHO UTILIZE A VARIETY OF METHODS AND PROCEDURES TO OBTAIN COMPENSATION RANGES FOR COMPARABLE OFFICERS AND EMPLOYEE POSITIONS. THIS MARKET DATA AND MULTIPLE OTHER FACTORS (INCLUDING MARKET PAY BENCHMARKS, INTERNAL EQUITY, CANDIDATE/EMPLOYEE QUALIFICATIONS & PERFORMANCE, AND BUSINESS NEEDS) ARE USED TO RECOMMEND COMPENSATION RANGES FOR ITS OFFICERS AND OTHER EMPLOYEES, WHICH ARE THEN USED AS A GUIDE FOR SETTING REASONABLE COMPENSATION BY MANAGEMENT. PLEASE SEE SCHEDULE O FOR ADDITIONAL DETAILS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan HIMANSHU SHAH, M.D., DAVID A. INGRAM, M.D., KENNETH D. PUCKETT, KEVIN B. GEBKE, M.D., MICHELLE A. JANNEY, R.N., RYAN NAGY, M.D., AND BRIAN SHOCKNEY PARTICIPATE IN AN IU HEALTH SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, PROVISIONS OF WHICH ARE DESIGNED TO RETAIN ITS CRITICAL EMPLOYEES. THE PLAN PROVIDES FOR AN ADDITIONAL RETIREMENT BENEFIT FOR SERVICE THROUGH NORMAL RETIREMENT OR OTHER KEY DATES. IF THE EXECUTIVE LEAVES PRIOR TO RETIREMENT OR OTHER KEY DATES, THE BENEFIT MAY BE FORFEITED OR REDUCED. EACH OF THE EXECUTIVES LISTED ABOVE HAVE AN AMOUNT INCLUDED IN COLUMN C, DEFERRED COMPENSATION, REPRESENTING THE CURRENT YEAR UNVESTED CONTRIBUTIONS MADE UNDER THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. THESE AMOUNTS WERE NOT PAID TO THE EXECUTIVES DURING THE YEAR. THE FOLLOWING EXECUTIVES HAVE AN AMOUNT INCLUDED IN COLUMN B (III), OTHER REPORTABLE COMPENSATION, REPRESENTING THE CURRENT YEAR VESTED AMOUNTS RECEIVED UNDER THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN: - MICHELLE A. JANNEY, R.N.: $251,156 - KENNETH D. PUCKETT: $76,458 -BRIAN SHOCKNEY: $38,055 -DAVID INGRAM, M.D.: $115,877 -HIMANSHU SHAH, M.D.: $238,711 Schedule J, Part I, Line 7 Non-fixed payments AMOUNTS DISCLOSED IN COLUMN B(II) INCLUDE A LONG TERM INCENTIVE FOR CERTAIN EXECUTIVES. ALTHOUGH THESE PLANS ARE BASED ON A FIXED FORMULA THAT HAS BEEN APPROVED BY THE BOARD OF DIRECTORS BASED UPON CERTAIN QUALITATIVE AND QUANTITATIVE FACTORS AND GOALS, ALL DISCRETIONARY INCENTIVE PLANS MUST BE APPROVED BY THE COMMITTEE ON PERSONNEL AND COMPENSATION AND BOARD OF DIRECTORS PRIOR TO ANY INCENTIVE PAYOUT. Form 990, Part III, Line 4d Description of other program services (Expenses $ 5,292,826 including grants of $ 0)(Revenue $ 4,104,086) INCOME (LOSS) FROM PASS-THROUGH ENTITIES Form 990, Part VI, Line 1a INDEPENDENT VOTING MEMBERS IU HEALTH PHYSICIANS IS PART OF A MULTI-ENTITY HOSPITAL SYSTEM CONTROLLED BY IU HEALTH, A 501(C)(3) TAX-EXEMPT ORGANIZATION WHOSE BOARD IS COMPRISED OF VOTING MEMBERS, OF WHICH SUBSTANTIALLY ALL ARE INDEPENDENT COMMUNITY MEMBERS. Form 990, Part VI, Line 13 PART VI, LINES 12, 13, 14, AND 16B - POLICIES IU HEALTH PHYSICIANS IS PART OF THE IU HEALTH SYSTEM. AS A MEMBER OF IU HEALTH PHYSICIANS, IU HEALTH AND ITS BOARD OF DIRECTORS HAVE MANDATED THAT CERTAIN POLICIES BE FOLLOWED TO ENSURE GREATER STANDARDIZATION THROUGHOUT THE SYSTEM. THUS, IU HEALTH PHYSICIANS' BOARD OF DIRECTORS WAS NOT REQUIRED TO SEPARATELY ADOPT A CONFLICT OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION AND DESTRUCTION AND JOINT VENTURE POLICIES BECAUSE IU HEALTH'S BOARD OF DIRECTORS HAD ALREADY ADOPTED AND REQUIRED THESE POLICIES TO BE FOLLOWED BY ITS SUBSIDIARIES. Form 990, Part VI, Line 6 Classes of members or stockholders THE CORPORATION HAS TWO (2) MEMBERS, WHICH ARE DESIGNATED AS THE CLASS A MEMBER AND THE CLASS B MEMBER. THE CLASS A MEMBER CONSISTS OF THOSE INDIVIDUALS WHO SERVE FROM TIME TO TIME AS THE TRUSTEES OF INDIANA UNIVERSITY AND HOLDS 49 MEMBERSHIP UNITS. THE CLASS B MEMBER IS INDIANA UNIVERSITY HEALTH, INC. AND HOLDS 51 MEMBERSHIP UNITS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Directors shall consist of four "Ex Officio Directors three "Physician Directors" as described below: (a) the Dean, ex officio; (b) a director appointed by the Dean, ex officio; (c) two directors appointed by the CEO and President of IU Health ("IUH CEO"), ex officio; (d) an Associate who has been appointed by the Class A Member from a slate of candidates proposed by the Nominating Committee ("Physician Director A"); (e) an Associate who has been appointed by the Class B Member from a slate of candidates proposed by the Nominating Committee ("Physician Director B1"); and (f) another Associate who has been appointed by the Class B Member from a slate of candidates proposed by the Nominating Committee ("Physician Director B2"). At least one of the Physician Directors shall be a Department Chair of the School, unless otherwise agreed by the Class A and Class B Members. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ANY DECISION BY THE BOARD OF DIRECTORS TO AMEND, SUPPLEMENT, OR REPEAL ALL OR ANY PART OF THE PROVISIONS CONTAINED IN THE ARTICLES OF INCORPORATION MUST BE DULY APPROVED BY A VOTE OF BOTH MEMBERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CFO REVIEWED AND APPROVED THE FORM 990. FOLLOWING THE CFO'S REVIEW AND APPROVAL, A COMPLETE COPY OF THE FORM 990 WAS MADE AVAILABLE TO EACH BOARD MEMBER PRIOR TO ITS FILING. EACH MEMBER WAS ALSO INFORMED OF THE AVAILABILITY OF IU HEALTH'S TAX DEPARTMENT TO ANSWER ANY QUESTIONS. Form 990, Part VI, Line 12c Conflict of interest policy IU HEALTH PHYSICIANS FOLLOWS IU HEALTH'S CONFLICT OF INTEREST POLICY. IU HEALTH'S CONFLICT OF INTEREST POLICY INCLUDES THE FOLLOWING PROVISIONS: ALL IU HEALTH EMPLOYEES, ASSOCIATES, COLLEAGUES AND CONTRACTED PERSONNEL, INCLUDING EMPLOYED PHYSICIANS AND PAID MEDICAL DIRECTORS ("IU HEALTH REPRESENTATIVES") ARE COVERED BY AND SUBJECT TO ITS CONFLICT OF INTEREST POLICY. IU HEALTH REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH THE FOLLOWING PROCEDURES: (A) ON AN ANNUAL BASIS, EACH IU HEALTH REPRESENTATIVE AT THE LEVEL OF MANAGER OR ABOVE, TOGETHER WITH EVERY OTHER PERSON DESIGNATED BY THE CORPORATE COMPLIANCE DEPARTMENT ("DEPARTMENT"), MUST COMPLETE, SIGN AND SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE ("QUESTIONNAIRE") TO THE DEPARTMENT. GOVERNING BOARD MEMBERS, COMMITTEE MEMBERS, CORPORATE OFFICERS, MEDICAL STAFF AND RESEARCHERS MUST COMPLY WITH THE ADMINISTRATIVE REQUIREMENTS NOTED IN THE RESPECTIVE POLICIES AND PROCEDURES RELATIVE TO THOSE AREAS. (B) AN IU HEALTH REPRESENTATIVE MUST SUPPLEMENT A QUESTIONNAIRE IN WRITING, IF AFTER COMPLETION OF THE ORIGINAL QUESTIONNAIRE, A SITUATION ARISES, OR MAY REASONABLY BE EXPECTED TO ARISE, THAT WOULD CHANGE ANY ANSWER OR INFORMATION ON THE ORIGINAL QUESTIONNAIRE IF THE SITUATION HAD EXISTED OR BEEN ANTICIPATED AT THE TIME OF COMPLETION OF THE ORIGINAL QUESTIONNAIRE. (C) IF A FULLY AND PROPERLY COMPLETED QUESTIONNAIRE REVEALS FACTS OR OTHER INFORMATION THAT MIGHT REASONABLY INDICATE A CONFLICT OF INTEREST OR VIOLATION OF THE POLICY, THE IU HEALTH REPRESENTATIVE COMPLETING THE QUESTIONNAIRE MUST SECURE APPROVAL BY HIS/HER SUPERVISOR, EVIDENCED IN WRITING. (D) THE DEPARTMENT WILL REVIEW EACH QUESTIONNAIRE AND DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, WHETHER AND HOW IT SHOULD OR MAY BE ELIMINATED, AVOIDED OR MANAGED IN ORDER TO COMPLY WITH THE SPIRIT OF THE POLICY AND WITH THE BEST INTERESTS OF IU HEALTH AND ITS PATIENTS. IN MAKING THE DETERMINATION, THE CORPORATE COMPLIANCE DEPARTMENT MAY CONSULT WITH THE IU HEALTH REPRESENTATIVE'S SUPERVISOR AND OTHER APPROPRIATE INDIVIDUALS AND GROUPS. (E) THE SCOPE OF THE POLICY IS NOT LIMITED TO THOSE WHO ARE REQUIRED TO COMPLETE QUESTIONNAIRES. IF AN IU HEALTH REPRESENTATIVE IS INVOLVED IN A SITUATION OR RELATIONSHIP THAT WOULD CONSTITUTE A VIOLATION OF THE POLICY IN THE ABSENCE OF DISCLOSURE AND APPROVAL AS DESCRIBED ABOVE, THEN THE IU HEALTH REPRESENTATIVE MUST DISCLOSE THE MATTER TO HIS/HER SUPERVISOR, SECURE HIS/HER SUPERVISOR'S APPROVAL IN WRITING, AND DISCLOSE THE MATTER TO THE DEPARTMENT. OTHERWISE, THE IU HEALTH REPRESENTATIVE IS IN VIOLATION OF THE POLICY AND SUBJECT TO CORRECTIVE ACTION, UP TO AND INCLUDING TERMINATION. (F) THE CHIEF COMPLIANCE OFFICER, IN CONSULTATION WITH ONSITE COMPLIANCE PERSONNEL, MAY FROM TIME TO TIME APPOINT STANDING OR AD HOC COMMITTEES TO ASSIST IN RESOLVING ISSUES THAT ARISE UNDER PROVISIONS OF THE POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official IU HEALTH CARE ASSOCIATES' PRESIDENT IS EMPLOYED BY IU HEALTH CARE ASSOCIATES. IU HEALTH CARE ASSOCIATES AND OTHER RELATED ENTITIES HAVE A PROCESS IN PLACE TO DETERMINE THE COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES. IU HEALTH HUMAN RESOURCES USES MARKET DATA FROM MULTIPLE COMPENSATION EXPERTS/VENDORS WHO UTILIZE A VARIETY OF METHODS AND PROCEDURES TO OBTAIN COMPENSATION RANGES FOR COMPARABLE OFFICER AND EMPLOYEE POSITIONS. THIS MARKET DATA AND MULTIPLE OTHER FACTORS (INCLUDING MARKET PAY BENCHMARKS, INTERNAL EQUITY, CANDIDATE/EMPLOYEE QUALIFICATIONS & PERFORMANCE, AND BUSINESS NEEDS) ARE USED TO RECOMMEND COMPENSATION RANGES FOR ITS OFFICERS AND OTHER EMPLOYEES, WHICH ARE THEN USED AS A GUIDE FOR SETTING REASONABLE COMPENSATION BY MANAGEMENT. Form 990, Part VI, Line 15b Process to establish compensation of other employees U HEALTH CARE ASSOCIATES' PRESIDENT IS EMPLOYED BY IU HEALTH CARE ASSOCIATES. IU HEALTH CARE ASSOCIATES AND OTHER RELATED ENTITIES HAVE A PROCESS IN PLACE TO DETERMINE THE COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES. IU HEALTH HUMAN RESOURCES USES MARKET DATA FROM MULTIPLE COMPENSATION EXPERTS/VENDORS WHO UTILIZE A VARIETY OF METHODS AND PROCEDURES TO OBTAIN COMPENSATION RANGES FOR COMPARABLE OFFICER AND EMPLOYEE POSITIONS. THIS MARKET DATA AND MULTIPLE OTHER FACTORS (INCLUDING MARKET PAY BENCHMARKS, INTERNAL EQUITY, CANDIDATE/EMPLOYEE QUALIFICATIONS & PERFORMANCE, AND BUSINESS NEEDS) ARE USED TO RECOMMEND COMPENSATION RANGES FOR ITS OFFICERS AND OTHER EMPLOYEES, WHICH ARE THEN USED AS A GUIDE FOR SETTING REASONABLE COMPENSATION BY MANAGEMENT. Form 990, Part VI, Line 19 Required documents available to the public IU HEALTH PHYSICIANS' ARTICLES OF INCORPORATION ARE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE INDIANA SECRETARY OF STATE'S WEBSITE. IU HEALTH PHYSICIANS' CONFLICT OF INTEREST PROCEDURES ARE DISCLOSED ON FORM 990, SCHEDULE O. IU HEALTH PHYSICIANS IS A SUBSIDIARY IN IU HEALTH'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS. IU HEALTH'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION THROUGH ITS BOND FILINGS AND AS AN ATTACHMENT TO IU HEALTH'S FORM 990. Form 990, Part IX, Line 11g Other Fees Professional fees - Total Expense: 17913847, Program Service Expense: 16711294, Management and General Expenses: 1202553, Fundraising Expenses: ; Fees-Other Services - Total Expense: 1553344, Program Service Expense: 1449068, Management and General Expenses: 104276, Fundraising Expenses: ; Consulting - Total Expense: 794069, Program Service Expense: 740763, Management and General Expenses: 53306, Fundraising Expenses: ; Intercompany fees - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 11722626, Fundraising Expenses: ; Physician fees - Total Expense: 107102, Program Service Expense: 99912, Management and General Expenses: 7190, Fundraising Expenses: ; Contract service - Total Expense: 9224008, Program Service Expense: 8604802, Management and General Expenses: 619206, Fundraising Expenses: ; Academic support - Total Expense: 18139123, Program Service Expense: 16921447, Management and General Expenses: 1217676, Fundraising Expenses: ; Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES DURING 2023, IU HEALTH, A RELATED 501(C)(3) TAX-EXEMPT ORGANIZATION, MADE AN EQUITY TRANSFER TO IU HEALTH PHYSICIANS OF $432,021,722. SINCE IU HEALTH PHYSICIANS JOINED THE IU HEALTH SYSTEM, IU HEALTH HAS PROVIDED FUNDS TO SUPPORT IU HEALTH PHYSICIANS' EXEMPT PURPOSE. ALTHOUGH THERE WAS NEVER ANY INTENT FOR IU HEALTH PHYSICIANS TO REPAY IU HEALTH, THESE AMOUNTS WERE RECORDED AS INTERCOMPANY BALANCES RATHER THAN EQUITY TRANSFERS. DURING 2023, IU HEALTH PHYSICIANS ALSO RECORDED A CHANGE IN PENSION LIABILITY IN THE AMOUNT OF ($493,312). Form 990, Part XI, Line 9 Other changes in net assets or fund balances EQUITY TRANSFER TO IU HEALTH PHYSICIANS - XXX-XX-XXXX; CHANGE IN PENSION LIABILITY - -493311; ICEM-WISHARD LLC 950 N MERIDIAN ST SUITE 800 INDIANAPOLIS IN 46204 271076327 HEALTHCARE IN 46149436 4623588 IUHCA INDIANA CLINIC-CRITICAL CARE LLC 950 N MERIDIAN ST SUITE 800 INDIANAPOLIS IN 46204 264529552 HEALTHCARE IN 3901 0 IUHCA INDIANA CLINIC-FAMILY MEDICINE LLC 950 N MERIDIAN ST SUITE 800 INDIANAPOLIS IN 46204 272619667 HEALTHCARE IN 0 0 IUHCA INDIANA CLINIC-NEUROLOGY LLC 950 N MERIDIAN ST SUITE 800 INDIANAPOLIS IN 46204 264529479 HEALTHCARE IN 14101078 1550942 IUHCA THE INDIANA CLINIC SUPPORT SERVICES LLC 950 N MERIDIAN ST SUITE 800 INDIANAPOLIS IN 46204 264225448 HEALTHCARE IN 1194408 200574 IUHCA Indiana Clinic-Urology LLC 950 N MERIDIAN ST STE 800 Indianapolis IN 46204 270181780 HEALTHCARE IN 7246330 968000 IUHCA INDIANA UNIVERSITY HEALTH INC 950 N MERIDIAN STREET Suite 300 INDIANAPOLIS IN 46204 351955872 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