2026-05-04T16:36:57+00:00 2024-12-31 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-01-01 581454711 Methodist Le Bonheur Healthcare Inc METH 9015160791 1211 UNION AVENUE 700 MEMPHIS TN 38104 Michael Ugwueke CEO 9015160791 2026-05-04 true Amy Bibby P00445891 8282542254 2026-05-01 2024 2025-03-06 01:10:19Z X MICHAEL UGWUEKE 1211 UNION AVENUE 700 MEMPHIS TN 38104 439781743 false X www.methodisthealth.org X 1982 TN MANAGEMENT AND SUPERVISION OF AFFILIATED HOSPITALS. 14 13 1690 5 643823 0 70 110730 202709230 253746586 2093557 180268258 5025967 5656169 209828824 439781743 681800 276107 0 0 125668470 147362272 0 0 0 106324758 133132193 232675028 280770572 -22846204 159011171 1472099184 2400815607 651446186 1495910221 820652998 904905386 METHODIST LE BONHEUR HEALTHCARE, IN PARTNERSHIP WITH ITS MEDICAL STAFFS, WILL COLLABORATE WITH PATIENTS AND THEIR FAMILIES TO BE THE LEADER IN PROVIDING HIGH QUALITY, COST-EFFECTIVE PATIENT AND FAMILY-CENTERED CARE. SERVICES WILL BE PROVIDED IN A MANNER WHICH SUPPORTS THE HEALTH MINISTRIES AND SOCIAL PRINCIPLES OF THE UNITED METHODIST CHURCH TO BENEFIT THE COMMUNITIES WE SERVE. false false 77429390 276107 253746586 AT METHODIST LE BONHEUR HEALTHCARE (MLH), WE TAKE OUR MISSION SERIOUSLY AND ARE COMMITTED TO FULFILLING OUR SOCIAL RESPONSIBILITY BY GIVING BACK TO THE COMMUNITY IN A MEANINGFUL WAY. MLH HAS CONTINUED TO BE THE LARGEST PROVIDER OF TENNCARE SERVICES IN THE STATE AND OUR FACILITIES SERVE ALL AREAS OF THE CITY AND COUNTY. AS A FAITH-BASED INSTITUTION, PROVIDING ACCESS TO HEALTHCARE FOR ALL OF THE COMMUNITY IS VERY IMPORTANT TO US. THE FIVE (5) FACILITIES OF METHODIST HEALTHCARE - MEMPHIS HOSPITALS ARE LICENSED AS ONE HOSPITAL. IT IS THE THIRD LARGEST HOSPITAL IN THE COUNTRY. METHODIST HAS FIVE MAJOR AREAS OF FOCUS: CARDIOLOGY, CANCER, NEUROSCIENCES, TRANSPLANT, AND PEDIATRICS. IN 2024 MLH CONTRIBUTED MORE THAN $268 MILLION IN COMMUNITY BENEFIT TO MEMPHIS AND THE MID-SOUTH THROUGH VARIOUS EFFORTS INCLUDING, CHARITY CARE, MEDICARE/TNCARE SHORTFALL, MEDICAL EDUCATION, AND COMMUNITY HEALTH IMPROVEMENT SERVICES. NET COMMUNITY BENEFIT EXPENSE IS CALCULATED USING A STANDARD APPROACH AS REQUIRED FOR GOVERNMENT BENEFIT REPORTING. METHODIST LE BONHEUR HEALTHCARE (MLH) HAS SERVED THE MEMPHIS AND MID-SOUTH REGION FOR MORE THAN 100 YEARS. OUR FIVE ADULT HOSPITALS ARE LOCATED ACROSS THE CITY, AND ARE PART OF THE COMMUNITIES THEY SERVE. OUR CHILDREN'S HOSPITAL IS THE REGION'S ONLY COMPREHENSIVE PEDIATRIC HOSPITAL. OUR PHYSICIANS, NURSES AND OTHER CLINICIANS LIVE IN THE COMMUNITIES THAT THEY SERVE AND PROVIDE EXPERT CARE INSIDE THE HOSPITALS AND PREVENTATIVE SERVICES IN THEIR NEIGHBORHOODS. OUR ORGANIZATION IS COMMITTED TO IMPROVING THE HEALTH AND WELL-BEING OF THE COMMUNITIES WE SERVE, PROVIDING UNCOMPENSATED CARE, CHARITABLE CONTRIBUTIONS TO OTHER COMMUNITY ORGANIZATIONS AND COMMUNITY OUTREACH. WE EMPLOY 250 HEALTH CARE PROFESSIONALS TO ADDRESS COMMUNITY NEEDS AS THEY RELATE TO FOUR MAJOR AREAS: ACCESS TO SERVICES, RISK REDUCTION, CHILD DEVELOPMENT AND EFFECTIVE PARENTING AND CHRONIC ILLNESS MANAGEMENT AND PREVENTION. EXAMPLES INCLUDE PROGRAMS THAT OFFER FREE OR DISCOUNTED PRESCRIPTION DRUGS, NON-BILLED, IN-HOME SERVICES, IN-HOME EQUIPMENT, TRANSPORTATION VOUCHERS, CHILDBIRTH CLASSES AND A VARIETY OF HEALTH FAIRS ALL AIMED AT KEEPING OUR COMMUNITIES HEALTHY. MLH HAS RECEIVED REGIONAL AND NATIONAL RECOGNITION FOR THE CARE IT PROVIDES. METHODIST ADULT HOSPITALS IN THE MEMPHIS AREA, WHICH INCLUDE METHODIST UNIVERSITY, METHODIST LE BONHEUR GERMANTOWN, METHODIST NORTH AND METHODIST SOUTH, ARE RANKED AS A TOP HOSPITAL IN THE REGION BY U.S. NEWS & WORLD REPORT. In 2024 METHODIST OLIVE BRANCH HOSPITAL IN NORTH MISSISSIPPI Became A CMS 5-STAR HOSPITAL, THE ONLY HOSPITAL IN THE REGION TO BE SO RECOGNIZED FOR BOTH QUALITY AND PATIENT EXPERIENCE. LE BONHEUR CHILDREN'S HOSPITAL HAS BEEN NAMED A "BEST CHILDREN'S HOSPITAL" BY U.S. NEWS & WORLD REPORT FOR ELEVEN/11 CONSECUTIVE YEARS. LE BONHEUR PROVIDES OUTPATIENT SERVICES IN WEST TENNESSEE, NORTHERN MISSISSIPPI AND EASTERN ARKANSAS TO ENSURE CHILDREN THERE HAVE ACCESS TO EXPERT PEDIATRIC CARE. LE BONHEUR IS ALSO A LEVEL 1 PEDIATRIC TRAUMA CENTER, AND SERVES AS THE REGION'S PRIMARY SOURCE FOR PEDIATRIC TRAUMA CARE AND TRAUMA EDUCATION FOR REGIONAL PROVIDERS. METHODIST ALSO SERVES THE COMMUNITY WITH DIAGNOSTIC CARE FACILITIES IN THE COMMUNITIES WE SERVE AND ONE HOSPICE FACILITY COMMITTED TO CARING FOR OUR PATIENTS AT END-OF-LIFE. WE ARE ALSO AN ECONOMIC DRIVER FOR THE COMMUNITY, CONTRIBUTING $5 BILLION TO THE MEMPHIS-AREA ECONOMY. MLH EMPLOYS MORE THAN 10,600 ASSOCIATES AND HAS A MEDICAL STAFF OF MORE THAN 2,400 PROVIDERS, MAKING IT THE SECOND-LARGEST PRIVATE EMPLOYER IN SHELBY COUNTY. METHODIST UNIVERSITY HOSPITAL IS A PRIMARY TEACHING HOSPITAL FOR THE UNIVERSITY OF TENNESSEE HEALTH SCIENCE CENTER AND LE BONHEUR CHILDREN'S SERVES AS THE PRIMARY TEACHING AFFILIATE FOR THE UNIVERSITY, TRAINING HUNDREDS OF PEDIATRICIANS AND SPECIALISTS EACH YEAR. OUR RESEARCHERS ARE WORKING TO FIND NEW SOLUTIONS TO CHRONIC DISEASE THAT AFFECTS OUR POPULATION ESPECIALLY INCLUDING NEW TREATMENTS FOR DIABETES AND ASTHMA. WE ALSO HAVE SIGNIFICANT PARTNERSHIPS WITH ST. JUDE CHILDREN'S RESEARCH HOSPITAL AND THE UNIVERSITY OF MEMPHIS TO EXTEND OUR RESEARCH AND TEACHING CAPABILITIES. MEDICAL EDUCATION AND RESEARCH-METHODIST SUPPORTS VIA DIRECT SALARY AND BENEFIT CONTRIBUTIONS TO THE UNIVERSITY OF TENNESSEE HEALTH SCIENCE CENTER (UTHSC) FOR GRADUATE MEDICAL TRAINING POSITIONS (GME) AT METHODIST UNIVERSITY HOSPITAL, LE BONHEUR CHILDREN'S HOSPITAL, AND METHODIST LE BONHEUR GERMANTOWN HOSPITAL. THESE GME RESIDENTS AND FELLOWS ARE EMPLOYEES AND TRAINEES AT THE UNIVERSITY OF TENNESSEE, BUT THEIR FINANCIAL SUPPORT FOR SALARIES AND BENEFITS COMES VIA METHODIST. THESE TRAINEES SPEND TIME AT A METHODIST HOSPITAL DURING THE PERIODS OF METHODIST SUPPORT AND ARE INVOLVED IN PATIENT CARE IN ADDITION TO EDUCATIONAL ACTIVITIES. 77429390 true true false true false false false false false false true true false true true true false true false false false false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true 954 0 true 1690 true true true false false false false false false false false false false false X 14 13 false false false false false false false true true false false false true true true true true true true true false false X X X RICK HETHERINGTON 9014781040 1211 UNION AVE SUITE 600 MEMPHIS TN 38104 Harry Goldsmith Board Director 2.0 2.0 X X 0 0 0 Michael Ugwueke PRESIDENT/CEO/BOARD MEMBER 44.0 6.0 X X 2373965 0 70856 Christopher Winston Board director 2.0 2.0 X 0 0 0 Edith Kelly-Green Board Director 2.0 2.0 X 0 0 0 Greg Christopher Board Director 2.0 2.0 X 0 0 0 John H Petty III Board Director 2.0 2.0 X 0 0 0 Kenny Armstrong Board Director 2.0 2.0 X 0 0 0 Michael Lenz Board Director 2.0 2.0 X 0 0 0 Paul Carruth MD Board Director 2.0 2.0 X 0 0 0 Randall Davis Board Director 2.0 2.0 X 0 0 0 Regan Williams MD Board director 2.0 2.0 X 0 0 0 Ron Walter Board Director 2.0 2.0 X 0 0 0 Sandy Smith Board Director 2.0 2.0 X 0 0 0 Vernon Stafford Jr Board Director 2.0 2.0 X 0 0 0 Cato Johnson SVP/Chief of Staff/Pub Po 48.0 4.0 X 468473 0 69860 Charles Lane SVP/Chief Financial Officer 42.0 8.0 X 942830 0 195670 David Baytos SVP/PRESIDENT/MS/INTERNAT 2.0 48.0 X 488293 0 58980 Michael Crabb III SVP/Chief of Business Development 48.0 2.0 X 654844 0 38258 Monica Wharton EVP/Chief Operating Officer 48.0 12.0 X 1094838 0 217846 Nikki Polis SVP - CHIEF NURSING OFFICER 44.0 6.0 X 348196 0 58164 Robin Womeodu SVP/Chief Academic Office 48.0 2.0 X 576381 0 76026 Sarah Colley SVP - Chief Human Resource Officer 48.0 2.0 X 467338 0 123643 Wayne Lipson SVP/Chief Medical Officer 48.0 2.0 X 811871 0 170031 Arthur Townsend VP - Chief Clin Tranformati 40.0 0 X 410112 0 119314 Katherine Dowd SVP/Chief Legal Officer 40.0 0 X 504536 0 127216 Larry Fogarty VP - Materials Management 40.0 0 X 408733 0 102177 Tabrina Davis VP - Marketing/Communications 40.0 0 X 313473 0 81443 Tina Smith SVP/Chief Information Officer 40.0 0 X 493128 0 89532 Kathleen Forbes Former SVP/Chief Academic Office 44.0 6.0 X 648394 0 0 11005405 0 1599016 292 true true false Hawk Parent 3 W Paces Ferry Rd Atlanta GA 30305 Contract Services 91582812 Epic Systems 1979 Milky Way Verona WI 53593 Software Management 22499879 DELOITTE CONSULTING LLP PO BOX 844717 DALLAS TX 752844717 Consulting Services 14802339 SBG HEALTHCARE LLC DBA EPIC PHYSICIAN STAFFING 7665 DAVIE RD EXT STE 201 HOLLYWOOD FL 330242600 Professional Fees 10983750 COMPUTER TASK GROUP INC 300 CORPORATE PKWY STE 214N AMHERST NY 142261269 Consulting Services 7789413 102 110730 110730 AFFILIATE MANAGEMENT 900099 247731141 247731141 METHODIST FEES 900099 6015445 6015445 0 0 0 0 253746586 119041004 73457 118967547 507451 507451 232789 232789 0 232789 232789 60719803 0 60719803 60719803 60719803 MISCELLANEOUS REVENUE 900099 4742453 570366 4172087 HEALTHSOUTH SERVICES 900099 680927 680927 0 0 0 0 5423380 439781743 253746586 643823 185280604 X 276107 276107 8227029 8227029 116857237 29957799 86899438 -1444943 -346065 -1098878 15098283 3604294 11493989 8624666 2881855 5742811 1913692 1913692 28827 28827 244600 244600 62413237 26816237 35597000 0 1514659 1514659 32084893 22522070 9562823 56150117 29547651 26602466 3258885 999558 2259327 -1357284 -1732052 374768 5162905 4747485 415420 -3037252 -3037252 12352014 401083 11950931 2127379 36782 2090597 Recruitment 2433672 2433672 Medical Supplies 380161 380161 Miscellaneous Expenses 164007 38744 125263 Intercompany Exp. Transfer -42702319 -42702319 0 0 0 0 280770572 77429390 203341182 0 927646520 25900329 27763219 0 0 742176 596780 22932918 21848110 325265146 175859204 102749662 149405942 1245345416 639234057 116000 391467679 20565153 53747530 242853300 1472099184 2400815607 126802379 69531382 14058 446529226 553207486 0 78114581 873157295 651446186 1495910221 X 820652998 904905386 820652998 904905386 1472099184 2400815607 X 159011171 -77769290 3010507 X X false true true true true X X 4 METHODIST HEALTHCARE-MEMPHIS HOSPITALS 620479367 3 true 32052705 0 METHODIST HEALTHCARE COMMUNITY CARE ASSOCIATES 621403517 9 true 719616 0 ALLIANCE HEALTH SERVICES INC 620841121 9 true 480714 0 METHODIST HEALTHCARE - OLIVE BRANCH HOSPITAL 640889822 3 true 2063183 0 4 35316218 0 false false false false false false false false false false false false false false false false Schedule A, Part I, Line 12g The Organization provides support for its supported organizations by providing expense reimbursements and management oversight. The amounts presented on Part I, Line 12(G) as support are the values of expense reimbursements provided to the various organization for the tax year, with the exceptions below which include direct transfers to equity. -Alliance Heath Services, Inc. Expense Reimbursement: 351,971 Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name THE BYLAWS DO NOT LIST EACH OF THE AFFILIATES DUE TO THE SIZE OF THE HEALTHCARE SYSTEM, HOWEVER THE MAJORITY OF THE BOARD MEMBERS OF THE SUPPORTED ORGANIZATONS ARE APPOINTED BY THE ORGANIZATION. Schedule A, Part IV, Section C, Line 1 Majority director detail THE MAJORITY OF THE BOARD MEMBERS OF THE SUPPORTED ORGANIZATIONS ARE APPOINTED BY THE ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false true false true 244600 244600 Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The organization made payments to various lobbying organizations throughout the year to engage in lobbying activities on its behalf. Total amounts paid for lobbying equaled $244,600. Specific amounts used to engage in each of the activities in Line 1C-I is unknown, as they were performed by third parties. 11373888 11373888 15253450 9020907 6232543 3803201 3700358 102843 281135607 161987374 119148233 13699000 1150565 12548435 149405942 Closely-held equity interests Financial derivatives Investment in Health Choice 116000 F Hedge Fund of Funds - Long/Short Equity 52305184 F Comingled Equity Securities 281730995 F Private Real Estate Comingled Fund 57315500 F 391467679 Unamortized Costs 4194776 Other Receivables 0 Right of Use Assets 17407080 Other Long Term Assets 19686324 Due from Affiliates 201565120 242853300 Federal Income Taxes Accrued Pension Expense -159091091 Swap Market Value 12755767 Other Liabilities 650852 Due to Affiliates 1006134985 Right of Use Liabilities 12706782 873157295 X 365022960 -77769290 3010507 -74758783 439781743 0 0 439781743 280770572 0 0 280770572 0 0 280770572 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION CONSOLIDATES ITS AUDIT WITH ITS SUBSIDIARIES. THE FOLLOWING STATEMENT REFLECTS THE FIN 48 FOOTNOTE OF THE CONSOLIDATED GROUP. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE SYSTEM AND ALL OF THE NONPROFIT AFFILIATES FOR WHICH THE SYSTEM OR ITS BOARD OF DIRECTORS IS CONTROLLING MEMBER ARE EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3). AS QUALIFIED TAX-EXEMPT ORGANIZATIONS, THE SYSTEM'S NONPROFIT AFFILIATES MUST OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THEIR TAX-EXEMPT STATUS. INCOME TAX FROM THE OPERATIONS OF THE SYSTEM'S WHOLLYOWNED FOR-PROFIT SUBSIDIARY, AMBULATORY OPERATIONS, INC., AND ITS SUBSIDIARIES IS NOT SIGNIFICANT. THE SYSTEM APPLIES FASB ASC TOPIC 740 (TOPIC 740), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. TOPIC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS AND PROVIDES GUIDANCE ON WHEN TAX POSITIONS ARE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND HOW THE VALUES OF THESE POSITIONS ARE DETERMINED. THERE HAS BEEN NO IMPACT ON THE SYSTEM'S COMBINED FINANCIAL STATEMENTS AS A RESULT OF TOPIC 740. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Transfers from affiliates - 3010507 true Alliance Healthcare Services 6400 Shelby View Suite 101 Memphis TN 38134 620841121 501(C)(3) 1000 Silver Sponsor for Mental Health Breakfast Nov. 12, 2024 American Heart Association 4728 Spottswood Ave Ste 214 Memphis TN 38117 501(C)(3) 50000 SE Gala S23-24 American Heart Association 4728 Spottswood Ave Ste 214 Memphis TN 38117 501(C)(3) 1667 SE 23 Memphis TN Market Support American Heart Association Inc 4728 Spottswood Ave Ste 214 Memphis TN 38117 501(C)(3) 50000 Year 2025 Sponsorship Support Package Bartlett Area Chamber of Commerce 335 S Main St Bartlett IL 60103 581375064 501(C)(6) 1440 Methodist North Chamber Sponsorship Bluff City Medical Society PO Box 17924 MEMPHIS TN 38187 581618327 501(C)(3) 10000 2024 BCMS Scholarship Event Plantinum Sponsorship Boys & Girls Club of Greater Memphis 44 South Rembert St MEMPHIS TN 38104 620646371 501(C)(3) 10000 2024 Coach Cochran Golf Classic Sponsorship Campbell Clinic Foundation 1400 S Germantown Rd Germantown TN 38138 501(C)(3) 10000 2024 Campbell Celebrates Presenting Sponsorship Creative Aging Memphis 13 S Prescott St Unit 11914 Memphis TN 38111 501(C)(3) 3000 2024-2025 Sponsorship Crimestoppers of Memphis & Shelby Co 600 Jefferson Ave Ste 451 Memphis TN 38105 581449270 501(C)(3) 10000 Gold Tournament Sponsorship/Gift Cynthia Daniels & Co 5848 Ardwick Dr Apt 2 Memphis TN 38119 501(C)(3) 2500 Silver Sponsorship for Top 40 Under 40 Urban Elite Frayser Exchange Club Foundation PO Box 271433 Memphis TN 38167 043776131 501(C)(3) 150 Methodist North Hospital Annual Membership Germantown Performing Arts Center 1801 Exeter Rd Germantown TN 38138 501(C)(3) 10000 2023-2024 GPAC Series Greater Memphis Chamber of Commerce 100 Peabody Place 1000 MEMPHIS TN 38103 501(C)(3) 13000 Annual Chairman's Luncheon 2024 Healthcare Tennessee 625 Market St Ste 500 Knoxville TN 37902 501(C)(3) 6300 HC/TN Affiliate Sponsor 2024 Houston High School Athletics and Arts Foundation Inc 1143 Halle Park Circle Collierville TN 38017 473833277 501(C)(3) 5000 Germantown 2024 Pledge Donation Memphis Tomorrow 40 South Main Street Suite 1530 Memphis TN 38103 621867308 501(C)(3) 12500 Memphis Tomorrow Medicaid Reform Research Proj Mid South Healthcare Executives 1325 Autumn Ave Memphis TN 38104 721583197 501(C)(6) 2000 2024 Sponsorship Mid South Minority Business Council 158 MADISON AVE STE 300 MEMPHIS TN 38103 621198163 501(C)(3) 5500 MMBC Continuum EDF 2024 Mid South Pride Foundation 111 S Highland St Memphis TN 38111 501(C)(3) 5000 Gold Sponsor Millington Area Chamber of Commerce 7965 Veterans Parkway Millington TN 38053 620581815 501(C)(6) 350 October Lunch Sponsorship Millington Area Chamber of Commerce 7965 Veterans Parkway Millington TN 38053 620581815 501(C)(6) 2500 2024 Chamber Membership-Methodist North National Civil Rights Museum 450 Mulberry St Memphis TN 38103 501(C)(3) 15000 Freedom Award Gold Sponsorship New Memphis Institute 22 N Front St Suite 500 MEMPHIS TN 38103 581607228 501(C)(3) 10000 2024 New Memphis Donation Tenessee Hospital Association 5201 Virginia Way Brentwood TN 37027 620534232 501(C)(3) 12500 Tennessee Hospital Association Tennessee Medical Foundation Inc 5141 Virginia Way Suite 110 Brentwood TN 37027 620541813 501(C)(3) 5000 2024 Tennessee Medical Foundation's Physicians Health Program University of Tennessee Health Science 62 S Dunlap St Ste 515 Memphis TN 38103 501(C)(3) 4200 Silver Sponsorship Womans Foundation for a Greater 40 S Main St Suite 2280 MEMPHIS TN 38103 582207247 501(C)(3) 2500 Auction Empowerment Sponsorship Womens Foundation for a Greater Memphis 40 S Main St Suite 2280 MEMPHIS TN 38103 582207247 501(C)(3) 15000 2024 Tribute Luncheon and Leadership Symposium 22 3 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS ARE MADE IN ACCORDANCE WITH THE METHODIST LE BONHEUR HEALTHCARE MISSION STATEMENT OF PROVIDING RESOURCES TO EXTEND HEALTH CARE THROUGH THE METHODIST LE BONHEUR HEALTHCARE SERVICE AREA. ALL GRANT REQUESTS ARE REVIEWED AND APPROVED BY A GROUP OF EXECUTIVES CONSISTING OF THE CEO, COO, CFO AND EVP OF METHODIST LE BONHEUR HEALTHCARE. X true true X X X X X true true false false false false false false false Michael Ugwueke PRESIDENT/CEO/BOARD MEMBER 1489836 0 412504 0 471625 0 38500 0 32356 0 2444821 0 433525 0 Kathleen Forbes Former SVP/Chief Academic Office 0 0 0 0 648394 0 0 0 0 0 648394 0 0 0 Charles Lane SVP/Chief Financial Officer 702384 0 129867 0 110579 0 167158 0 28512 0 1138500 0 103917 0 Nikki Polis SVP - CHIEF NURSING OFFICER 253787 0 76398 0 18011 0 49032 0 9132 0 406360 0 0 0 Monica Wharton EVP/Chief Operating Officer 834984 0 166500 0 93354 0 185390 0 32456 0 1312684 0 87036 0 Sarah Colley SVP - Chief Human Resource Officer 384737 0 80342 0 2259 0 93874 0 29769 0 590981 0 0 0 David Baytos SVP/PRESIDENT/MS/INTERNAT 347786 0 72575 0 67932 0 40850 0 18130 0 547273 0 44537 0 Michael Crabb III SVP/Chief of Business Development 210428 0 77027 0 367389 0 24290 0 13968 0 693102 0 166259 0 Cato Johnson SVP/Chief of Staff/Pub Po 331441 0 79134 0 57898 0 42241 0 27619 0 538333 0 43083 0 Wayne Lipson SVP/Chief Medical Officer 650000 0 123069 0 38802 0 130663 0 39368 0 981902 0 23061 0 Robin Womeodu SVP/Chief Academic Office 405864 0 96291 0 74226 0 47975 0 28051 0 652407 0 53744 0 Tabrina Davis VP - Marketing/Communications 257372 0 30913 0 25188 0 68109 0 13334 0 394916 0 17739 0 Katherine Dowd SVP/Chief Legal Officer 415297 0 88404 0 835 0 99732 0 27484 0 631752 0 0 0 Larry Fogarty VP - Materials Management 336379 0 31391 0 40963 0 74228 0 27949 0 510910 0 33294 0 Tina Smith SVP/Chief Information Officer 294169 0 80001 0 118958 0 78918 0 10614 0 582660 0 0 0 Arthur Townsend VP - Chief Clin Tranformati 326742 0 49337 0 34033 0 79275 0 40039 0 529426 0 25204 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use A HOUSING ALLOWANCE IS PROVIDED TO ONE CLERGYMAN FOR MINISTERIAL SERVICES PROVIDED TO PATIENTS AND THEIR FAMILIES. THIS AMOUNT IS INCLUDED IN BOX 14 OF THE EMPLOYEE'S W-2. Schedule J, Part I, Line 4a Severance or change-of-control payment THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT: $198,349 - MICHAEL Crabb III $114,231 - Tina Smith $648,393 - Kathleen Forbes $32,950 - Donald Hutson Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE PURPOSE OF THE METHODIST LE BONHEUR HEALTHCARE CONSOLIDATED EXECUTIVE DEFERRED COMPENSATION PLAN IS TO PROVIDE RETIREMENT BENEFITS FOR CERTAIN EXECUTIVE LEVEL EMPLOYEES IN ADDITION TO THE BENEFITS PROVIDED THROUGH THE OTHER RETIREMENT PLANS THAT ARE SPONSORED BY THE COMPANY. IT IS INTENDED THAT THIS PLAN COMPLY WITH INTERNAL REVENUE CODE SECTION 457(F) AND QUALIFY FOR THE SHORT-TERM DEFERRAL EXCEPTION TO CODE SECTION 409A. UNDER THE PLAN, CORPORATE EXECUTIVES AT OR ABOVE THE VICE PRESIDENT LEVEL ARE ELIGIBLE TO RECEIVE EXECUTIVE DEFERRED COMPENSATION CREDITS DEPENDING ON THEIR POSITION CLASSIFICATION [6%, 8%, 10%, 12%, 15%, 25% OF BASE SALARY]. EACH PLAN YEAR, THE EXECUTIVE MUST ELECT A DEFERRED VESTING DATE TO BE APPLIED TO THE DEFERRED COMPENSATION CREDIT THAT WILL BE EARNED IN THAT PLAN YEAR. THE DEFERRED VESTING DATE IS SUBJECT TO A VESTING SCHEDULE THAT REQUIRES A MINIMUM DEFERRAL OF 5 YEARS TO BECOME VESTED. UPON REACHING AGE 55, THE MINIMUM DEFERRAL IS REDUCED TO 3 YRS. UPON REACHING AGE 60, THE MINIMUM DEFERRAL IS REDUCED TO 2 YRS. AT AGE 64, A CASH EQUIVALENT IS PROVIDED TO THE EXECUTIVE AND NO ADDITIONAL DEFERRALS ARE MADE UNDER THIS PLAN. RESTORATION BENEFIT PARTICIPANTS THAT WERE NEGATIVELY IMPACTED BY FREEZING THE RESTORATION PLAN WERE PROVIDED WITH AN ADDITIONAL ANNUAL EDCP CONTRIBUTION UNTIL AGE 65 DESIGNED TO KEEP THEM WHOLE. THE PLAN IS UNFUNDED WITH ALL BENEFITS PAID FROM THE COMPANY'S GENERAL ASSETS. HOWEVER, THE EXECUTIVE IS ALLOWED TO DIRECT THE INVESTMENTS OF HIS DEFERRED COMPENSATION CREDIT IN A MENU OF INVESTMENT ALTERNATIVES MADE AVAILABLE BY THE COMPANY. UPON VESTING, A DISTRIBUTION IS PROVIDED LESS THE APPLICABLE TAX. IN THE CASE OF A VOLUNTARY TERMINATION OF EMPLOYMENT BY THE EXECUTIVE OR INVOLUNTARY TERMINATION OF EMPLOYMENT FOR CAUSE BY THE COMPANY, THE NON-VESTED FUNDS ARE FORFEITED. ACCELERATED VESTING (100%) IS ALLOWED UPON DEATH, DISABILITY OR AN INVOLUNTARY TERMINATION BY THE COMPANY WITHOUT CAUSE. ALLOCATIONS TO THE 457(F) PLAN FOR THE YEAR INCLUDE THE FOLLOWING: $18,805 - TABRINA DAVIS $115,958 - CHARLES LANE $150,282 - MONICA WHARTON $28,075 - ARTHUR TOWNSEND $50,174 - SARAH COLLEY $31,530 - LARRY FOGARTY $21,544 - Michael Crabb III $56,032 - Katherine Dowd $79,463 - Wayne Lipson $45,228 - Tina Smith ALLOCATIONS TO THE SERP PLAN FOR THE YEAR INCLUDE THE FOLLOWING: NO ALLOCATIONS DURING TAX YEAR THE FOLLOWING INDIVIDUALS RECEIVED 457(F) PAYOUTS. THIS AMOUNT REPRESENTS THE FULLY VESTED PORTION PURSUANT TO THE 457(F) PLAN. THIS AMOUNT WAS REFLECTED IN COLUMN (C) ON THE PRIOR YEARS FORM 990 AS REQUIRED. PAYOUTS FROM THE 457(F) PLAN FOR THE YEAR INCLUDE THE FOLLOWING: $433,525 - MICHAEL UGWUEKE $103,917 - CHARLES LANE $87,036 - MONICA WHARTON $53,744 - Robin Womeodu $17,739 - TABRINA DAVIS $25,204 - ARTHUR TOWNSEND $33,294 - LARRY FOGARTY $43,083 - Cato Johnson $44,537 - David Baytos $23,061 - Wayne Lipson $166,259 - Michael Crabb III $54,906 - Susan Thurmond IN ADDITION, SEVERAL EXECUTIVES RECEIVED AN EXECUTIVE RETIREMENT LUMP SUM PAYOUT. THIS AMOUNT REPRESENTS THE FULLY VESTED PORTION PURSUANT TO THE 457(F) PLAN. THIS AMOUNT WAS REFLECTED IN COLUMN (C) ON THE PRIOR YEAR'S FORM 990 AS REQUIRED. PAYOUTS FROM THE EXECUTIVE RETIREMENT PLAN FOR THE YEAR INCLUDE THE FOLLOWING: No Payments made during tax year. DURING THE REPORTING PERIOD, THE FOLLOWING INDIVIDUAL RECEIVED A DISTRIBUTION RELATING TO A SERP PLAN THAT IS NO LONGER OFFERED: NO PAYMENTS MADE DURING TAX YEAR. A THE HEALTH EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY 521283414 821697ZK8 2008-06-12 270000000 CURRENT REFUNDING, CAPITAL ACQUISITION false false false B THE HEALTH EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY TN 521283414 NONEAVAIL 2016-05-17 120000000 CAPITAL ACQUISITION false false false C THE HEALTH EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY TN 521283414 821697591 2017-04-19 161690533 CAPITAL ACQUISITION false false false D THE HEALTH EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY TN 521283414 NONEAVAIL 2022-02-01 105390000 CURRENT REFUNDING false false false A 70000000 273510670 10249562 1355713 27537711 187388948 65615000 2010 true false true true B 9570000 120000000 575000 120000000 2015 false false true true C 28965000 161770051 6 1690533 160082318 2019 false false true true D 105390000 105390000 2010 true false true true A false false true true true true 0.0007 0.0 0.0007 false false 0 false true B false false true true true true 0.0 0.0 0.0 false false 0 false true C false false true true true true 0.0 0.0 0.0 false false 0 false true D false false true true true true 0.0 0.0 0.0 false false 0 false true A false false false true true true JP MORGAN CHASE NA 16.4 false false false 0 false false true B false false false true false false 0 false false false 0 false false true C false false false true false false 0 false false false 0 false false true D false true false false false false 0 false false false 0 false false true A false B false C false D false Schedule K, Part II, Line 3 AMOUNTS REPORTED ON LINE 3 INCLUDE INVESTMENT EARNINGS ON BOND PROCEEDS AS FOLLOWS: BOND [A]: SALE PROCEEDS: $ 270,000,000 INVESTMENT EARNINGS: 3,510,670 TOTAL TO LINE 3: $ 273,510,670 BOND [B]: SALE PROCEEDS: $ 120,000,000 INVESTMENT EARNINGS: 0 TOTAL TO LINE 3: $ 120,000,000 BOND [C]: SALE PROCEEDS: $ 161,690,533 INVESTMENT EARNINGS: 79,518 TOTAL TO LINE 3: $ 161,770,051 Schedule K, Part IV, Line 2c COLUMN A Issuer name: THE HEALTH, EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY The calculation for computing no rebate due was performed on 06/12/2024 Schedule K, Part IV, Line 2c COLUMN B Issuer name: THE HEALTH, EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY, TN The calculation for computing no rebate due was performed on 05/17/2021 Schedule K, Part IV, Line 2c COLUMN C Issuer name: THE HEALTH, EDUCATIONAL & HOUSING FACILITY BOARD OF THE COUNTY OF SHELBY, TN The calculation for computing no rebate due was performed on 04/19/2022 Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INPUT FROM HUMAN RESOURCES, LEGAL, COMPLIANCE, AND FINANCE DEPARTMENTS AND EXTERNAL FINANCIAL CONSULTANTS. FINANCIAL INFORMATION IS RECONCILED TO AUDITED FINANCIAL STATEMENTS AS APPROPRIATE. THE INFORMATION TO BE DISCLOSED REGARDING COMPENSATION IS REVIEWED WITH THE COMPENSATION COMMITTEE OF THE BOARD. THE RETURN IS REVIEWED BY THE CHIEF FINANCIAL OFFICER OF MLH AND MANAGEMENT OF THE ORGANIZATION AS APPROPRIATE. A COPY OF THE RETURN IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND DISCUSSED AT A SCHEDULED BOARD MEETING PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy METHODIST LE BONHEUR HEALTHCARE EMPLOYS A COMPLIANCE OFFICER WHO MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FOR ALL VOTING BOARD MEMBERS AND APPLICABLE OFFICERS. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION IS DETERMINED BY THE BOARD OF DIRECTORS. AN EXTERNAL INDEPENDENT CONSULTANT ADVISES THE BOARD COMPENSATION COMMITTEE ON EXECUTIVE SALARY AND INCENTIVE COMPENSATION. BENEFITS ARE PERIODICALLY BENCHMARKED BY A SEPARATE EXTERNAL CONSULTANT AND ANY CHANGES ARE APPROVED BY THE BOARD OF DIRECTORS COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT MEMBERS AND IS A SUBGROUP OF THE FULL BOARD OF DIRECTORS. THE COMPENSATION CONSULTANT ANNUALLY DEVELOPS TOTAL CASH COMPENSATION COMPARISONS OF PEER NON-PROFIT SYSTEMS ESTABLISHED BY THE COMPENSATION COMMITTEE. THE COMPENSATION CONSULTANT INTERPRETS THE INFORMATION AND PROVIDES AN OPINION OF REASONABLENESS ON THE TOTAL CASH COMPENSATION PACKAGE. THE COMPENSATION COMMITTEE APPROVES ANY CHANGES TO THE COMPENSATION AND EXECUTIVE BENEFIT STRUCTURE OF THE CEO AND OTHER TOP EXECUTIVES, OTHERWISE KNOWN AS DISQUALIFIED CANDIDATES. ALL OTHER COMPENSATION DECISIONS ARE DETERMINED BY ARRANGEMENT AS DELEGATED BY THE BOARD OF DIRECTORS. THE COMMITTEE DOCUMENTS ALL DETERMINATIONS. Form 990, Part VI, Line 18 How forms are made available to the public PHOTOCOPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT OUR WEBSITE at : https://www.methodisthealth.org/about-us/our-culture/community-impact/irs-990-forms.dot Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED IN A CONSOLIDATION WITH METHODIST LE BONHEUR HEALTHCARE 58-1454711 ITS RELATED SUBSIDIARIES. INFORMATION ON FINANCIAL STATEMENTS IS AVAILABLE BY CONTACTING THE ORGANIZATION'S CORPORATE OFFICE. PLEASE SEE FORM 990. Form 990, Part IX, Line 11g Other Fees Contract Labor - Total Expense: 53679345, Program Service Expense: 26261637, Management and General Expenses: 27417708, Fundraising Expenses: ; Maintenance Contracts - Total Expense: 676129, Program Service Expense: 554600, Management and General Expenses: 121529, Fundraising Expenses: ; Medical Professional Fees - Total Expense: 65675, Program Service Expense: , Management and General Expenses: 65675, Fundraising Expenses: ; Consulting & Management - Total Expense: 7865707, Program Service Expense: , Management and General Expenses: 7865707, Fundraising Expenses: ; Other Professional Fees - Total Expense: 126381, Program Service Expense: , Management and General Expenses: 126381, Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers from affiliates - 3010507; Total - 3010507; Form 990, Part XII, Line 2c Change of oversight process or selection process This process has not changed from the prior year. FORM 990, PAGE 1, ITEM B, AMENDED RETURN EXPLANATION OF AMENDED RETURN: The 2024 Form 990 has been amended to change the following: 1. Schedule O - Disclosure for 990 Part III line 4a - The amount of community benefit has been adjusted. ALLIANCE HEALTH SERVICES INC 6400 SHELBY VIEW SUITE 101 MEMPHIS TN 38134 620841121 HEALTHCARE TN 501(c)(3) 10 HEALTHCARE LEBONHEUR HEALTHCARE true LE BONHEUR CHILDREN'S HOSPITAL FOUNDATION 850 POPLAR AVENUE BLDG 2 MEMPHIS TN 38105 621872938 FOUNDATION TN 501(c)(3) Type I METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALHCARE - OLIVE BRANCH HOSPITAL 1211 UNION AVENUE SUITE 700 MEMPHIS TN 38104 640889822 HOSPITAL MS 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE-MEMPHIS HOSPITALS 1265 UNION AVENUE MEMPHIS TN 38104 620479367 HOSPITAL TN 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE CENTRAL MS MEDICAL ASSOCIATES 1211 UNION AVENUE SUITE 657 MEMPHIS TN 38104 640884720 PHYSICIAN PRACTICES MS 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE COMMUNITY CARE ASSOCIATES 6400 SHELBY VIEW SUITE 101 MEMPHIS TN 38134 621403517 OUTPATIENT HEALTHCARE MS 501(c)(3) 10 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE FOUNDATION 1211 UNION AVENUE SUITE 450 MEMPHIS TN 38104 237320638 FOUNDATION TN 501(c)(3) Type I METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE PRIMARY CARE ASSOCIATES 1211 UNION AVENUE SUITE 657 MEMPHIS TN 38104 582078931 PHYSICIAN PRACTICES TN 501(c)(3) 10 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE-JACKSON HOSPITAL 1211 UNION AVENUE SUITE 657 MEMPHIS TN 38104 640794199 INACTIVE HOSPITAL MS 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE-JONESBORO HOSPITAL 1211 UNION AVENUE SUITE 657 MEMPHIS TN 38104 710499625 INACTIVE HOSPITAL AR 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST HEALTHCARE-MIDDLE MISSISSIPPI HOSPITAL 1211 UNION AVENUE SUITE 657 MEMPHIS TN 38104 640698911 INACTIVE HOSPITAL MS 501(c)(3) 3 METHODIST LE BONHEUR HEALTHCARE true METHODIST LE BONHEUR COMMUNITY OUTREACH 1211 UNION AVENUE SUITE 700 MEMPHIS TN 38104 621251288 FOUNDATION TN 501(c)(3) 7 LE BONHEUR CHILDREN'S FOUNDATION true THE URBAN CHILD INSTITUTE 600 JEFFERSON AVE MEMPHIS TN 38105 581514037 COMMUNITY OUTREACH TN 501(c)(3) Type II NA false METHODIST SURGERY CENTER GERMANTOWN LP 1363 S GERMANTOWN ROAD GERMANTOWN TN 38138 621659904 SURGERY CENTER TN NA N/A false false HAMILTON EYE INSTITUTE SURGERY CENTER LP 930 MADISON AVE 3RD FLOOR MEMPHIS TN 38103 202873438 SURGERY CENTER TN NA N/A false false LE BONHEUR EAST SURGERY CENTER II LP 86 ESTATE PLACE MEMPHIS TN 38120 800247391 SURGERY CENTER TN NA N/A false false Medical Center Associates LTD 1211 Union Avenue Suite 700 Memphis TN 38104 760128157 Asset Management TN NA N/A false false Encompass Health Methodist Rehabilitation Hospital LP 9001 Liberty Parkway Birmingham AL 35242 631107459 Inpatient Rehabilitation Hospital AL NA N/A false false AMBULATORY OPERATIONS INC 1211 UNION AVENUE SUITE 600 MEMPHIS TN 38104 621157166 MEDICAL AND MANAGEMENT SERVICES TN NA C Corporation false SOLUS MANAGEMENT SERVICES INC 6400 SHELBY VIEW SUITE 101 MEMPHIS TN 38134 621361349 HEALTH SERVICES MANAGEMENT TN NA C Corporation false MEMPHIS PROFESSIONAL BUILDING INC 1211 UNION AVENUE SUITE 600 MEMPHIS TN 38104 621847544 INVESTMENTS TN NA C Corporation false false false true false false false false false false false false true false false true true true true true METHODIST HEALTHCARE - MEMPHIS HOSPITALS L 236037457 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE-OLIVE BRANCH HOSPITAL L 7114528 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE COMMUNITY CARE ASSOCIATES L 463789 INTERCOMPANY TRANSACTION ALLIANCE HEALTH SERVICES L 1777858 INTERCOMPANY TRANSACTION LE BONHEUR CHILDREN'S HOSPITAL FOUNDATION L 799191 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE FOUNDATION L 282191 INTERCOMPANY TRANSACTION METHODIST LE BONHEUR COMMUNITY OUTREACH L 724330 INTERCOMPANY TRANSACTION AMBULATORY OPERATIONS INC L 351971 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE - MEMPHIS HOSPITALS Q 32052705 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE-OLIVE BRANCH HOSPITAL Q 2063183 INTERCOMPANY TRANSACTION METHODIST HEALTHCARE COMMUNITY CARE ASSOCIATES Q 719616 INTERCOMPANY TRANSACTION ALLIANCE HEALTH SERVICES Q 480714 INTERCOMPANY TRANSACTION METHODIST LE BONHEUR COMMUNITY OUTREACH Q 153009 INTERCOMPANY TRANSACTION Ambulatory Operations Inc S 2336044 EQUITY TRANSFER METHODIST HEALTHCARE COMMUNITY CARE ASSOCIATES S 2100000 EQUITY TRANSFER