2023-11-02T11:09:38-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 845163224 WELIA HEALTH WELI 3206791212 301 SOUTH HIGHWAY 65 MORA MN 55051 JOSHUA ASP CFO 3206791212 2023-10-27 1 JOSHUA ASP XXX-XX-XXXX 1 KURT BENNION CPA P01469618 4252506100 2023-10-27 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RANDY ULSETH 301 SOUTH HIGHWAY 65 MORA MN 55051 128978142 0 X WWW.WELIAHEALTH.ORG X 2020 MN TO SUPPORT AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. 8 6 705 55 2889026 153307 188654870 3024511 58298687 118138448 1263271 631362 997583 917809 249214411 122712130 90339532 1382973 0 0 26656312 56262660 0 0 0 28148930 52442453 145144774 110088086 104069637 12624044 186758390 183068147 83130592 72695503 103627798 110372644 X TO SUPPORT AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. 0 0 91924345 1382973 115532346 WELIA HEALTH PROUDLY SERVES ITS SURROUNDING COMMUNITIES WITH THE GOAL OF ENSURING PATIENTS' NEEDS AND HEALTH GOALS ARE ACHIEVED. DURING 2022, WELIA PROVIDED CARE FOR A TOTAL OF 3,285 INPATIENT DAYS. WELIA ENCOUNTERED 91,397 CLINIC VISITS, 10,860 EYE CLINIC VISITS, 9,589 URGENCY VISITS, 14,819 EMERGENCY VISITS, 3,381 SURGERIES, AND 198 NEWBORN DELIVERIES. WELIA HEALTH ALSO ENSURES HEATH CARE IS AFFORDED TO ALL PATIENTS REGARDLESS OF FINANCIAL SITUATION. STRONG EFFORTS ARE MADE TO ENSURE CHARITY CARE IS GRANTED FOR THOSE THAT QUALIFY. IN 2022, $1,367,973 IN SERVICES WERE PROVIDED TO CHARITY CARE PATIENTS. WELIA CONTINUES TO HAVE A VERY LARGE PRESENCE IN THE LOCAL COMMUNITIES BY PROMOTING HEALTH AND WELLNESS THROUGH VARIOUS PROGRAMS OFFERED TO THE PUBLIC, HIGHWAY CLEAN UP MISSIONS, SUPPORT GROUPS, SPORTS PHYSICALS FOR STUDENT ATHLETES, BLOOD DRIVES, EMS COVERAGE AT COMMUNITY EVENTS, 48-HOUR WELL-BABY CHECKS, TRANSPORTATION, ETC. 91924345 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 134 0 705 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 1 0 MN X JOSHUA ASP 3202253325 301 SOUTH HIGHWAY 65 MORA MN 55051 THOMAS MULLIN SPORTS MEDICINE PHYSICIAN 40.00 X 565634 0 55492 BRADLEY QUALEY UROLOGIST 40.00 X 497937 0 44036 RANDY ULSETH CEO 40.00 X 480713 0 49336 MATTHEW SCHULTZ PHYSICIAN 40.00 X 417164 0 59987 ROBERT WEEKS EMERGENCY MEDICINE PHYSICIAN 40.00 X 396776 0 55487 DR JACK SCHWINGHAMER BOARD MEMBER & PHYSICIAN 40.00 X 386865 0 57887 JOSEPH LIND PHYSICIAN 40.00 X 368553 0 62837 DR PETER DONNER BOARD MEMBER & PHYSICIAN 40.00 X 239727 0 39417 JOSHUA ASP CFO 40.00 X 207605 0 23837 KIM SMITH CHAIR 2.00 X X 5250 0 0 BECCI STEFFEN BOARD MEMBER 1.00 X 900 0 0 TERESA TERI HEGGERNES BOARD MEMBER 1.00 X 700 0 0 AMY ANDERSON VICE CHAIR 1.00 X X 0 0 0 CARL PEDERSON SECRETARY/TREASURER 1.00 X X 0 0 0 LESLIE LES NIELSEN BOARD MEMBER 1.00 X 0 0 0 3567824 0 448316 90 0 1 0 CENTRAL MINNESOTA DIAGNOSTIC INC PO BOX 158 MILACA MN 56353 IMAGING SERVICES 2329688 AMN HEALTHCARE 12400 HIGH BLUFF DRIVE SAN DIEGO CA 92130 STAFFING SERVICES 944049 CHG MEDICAL STAFFING PO BOX 972651 DALLAS TX 75397 STAFFING SERVICES 599411 SISU MEDICAL SOLUTIONS 4960 MILLER TRUNK HWY SUITE 500 HERMANTOWN MN 55811 IT SERVICES 522816 MARS LLC 911 LUND BOULEVARD SUITE 100 ANOKA MN 55303 COLLECTION SERVICES 374780 27 2785920 238591 15812 3024511 PATIENT SERVICE REVENUE 621110 108232713 108232713 PHARMACY 621110 9544003 6686238 2857765 NUTRITIONAL SERVICES 621110 225839 225839 CONTRACT SERVICES 621110 135893 135893 118138448 2101151 2101151 62269 0 62269 62269 62269 4796223 6264777 1235 -1468554 -1235 -1469789 -1469789 JOINT VENTURE 900099 588237 31261 556976 INCENTIVES 900099 176593 176593 DISCOUNTS 900099 16891 16891 73819 58179 15640 855540 122712130 115532346 2889026 1266247 X 1382973 1382973 1486000 720672 765328 41859596 38939069 2920527 2358260 2126752 231508 7703963 6898444 805519 2854841 2545532 309309 147969 147969 112746 112746 12437139 10210777 2226362 463899 463899 1058030 413946 644084 322149 322149 2193003 1761003 432000 40740 36849 3891 234729 230602 4127 1796555 1796555 6169378 2042855 4126523 450600 450600 UBI TAXES 47316 47316 MEDICAL SUPPLIES 20158086 20158086 BAD DEBT 3130641 3130641 CARE TAXES 1575756 1575756 2103717 1326144 777573 110088086 91924345 18163741 0 41852561 47155075 52617340 51426646 21943196 17536705 2986464 2427831 850492 907984 107777810 49596247 61089609 58181563 1901561 1952055 3517167 3480288 186758390 183068147 9745818 11446164 8238718 1495895 60251137 59028320 4894919 725124 83130592 72695503 X 103627798 110372644 103627798 110372644 186758390 183068147 12624044 -5879198 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2055892 2055892 63077549 23075397 40002152 38947374 24521704 14425670 3696995 1999146 1697849 58181563 ESTIMATED THIRD PARTY PAYOR SETTLEMENTS 725124 725124 X 112334318 -5879198 -5879198 118213516 4498614 4498614 122712130 105589472 0 105589472 4498614 4498614 110088086 PART X, LINE 2: THE SYSTEM IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SYSTEM IS ALSO EXEMPT FROM STATE INCOME TAXES ON RELATED INCOME. THE SYSTEM IS ALSO ENGAGED, TO A LIMITED EXTENT, IN CERTAIN ACTIVITIES SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME (UBI). UBI IS NOT SIGNIFICANT. IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE SYSTEM ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SYSTEM HAS NOT RECORDED ANY ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2022 AND DECEMBER 31, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 3,130,641. CHARITY CARE 1,367,973. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 3,130,641. CHARITY CARE 1,367,973. 1 1 X 1 X 275.000000000000 1 X 275.000000000000 1 0 1 1 612635 612635 0.00570 24914631 14070536 10844095 0.10140 25527266 14070536 11456730 0.10710 100072 100072 0.00090 1410831 1410831 0.01320 318465 52100 266365 0.00250 12445 12445 0.00010 1841813 52100 1789713 0.01670 27369079 14122636 13246443 0.12380 880 880 0.00000 143943 143943 0.00130 1109 1109 0.00000 145932 145932 0.00130 1 3130641 0 16276449 24709285 -8432836 X 1 1 1 1 WELIA HEALTH 301 HIGHWAY 65 S MORA MN 55008 WWW.WELIAHEALTH.ORG 405147 845163224 X X X X WELIA HEALTH 1 1 1 0 0 1 X 275.000000000000 275.000000000000 X X X 1 1 X X X X 1 X SEE LINE 16J X SEE LINE 16J X SEE LINE 16J X X X X X X 1 X 0 X X X X 1 X 0 0 WELIA HEALTH PART V, SECTION B, LINE 2: ON JULY 1, 2021, WELIA HEALTH CONVERTED FROM A COUNTY-OWNED GOVERNMENTAL ENTITY THAT WAS EXEMPT UNDER IRC SECTION 115 TO AN INDEPENDENT PUBLIC CHARITY UNDER IRC SECTION 501(C)(3). THE INITIAL COMMUNITY HEALTH NEEDS ASSESSMENT WILL BE COMPLETED DURING THE YEAR ENDING DECEMBER 31, 2023. WELIA HEALTH PART V, SECTION B, LINE 16J: WELIA HEALTH'S FINANCIAL ASSISTANCE POLICY, FINANCIAL ASSISTANCE APPLICATION AND PLAIN LANGUAGE SUMMARY ARE AVAILABLE ONLINE AT WWW.WELIAHEALTH.ORG/RESOURCES/BILLING/. 2 1 - WELIA HEALTH PINE CITY CLINIC 1425 MAIN STREET N PINE CITY MN 55063 PROVIDER-BASED RURAL HEALTH CLINIC 2 - WELIA HEALTH HINCKLEY CLINIC 620 SANDY LANE HINCKLEY MN 55037 PROVIDER-BASED RURAL HEALTH CLINIC PART I, LINE 3C: TO QUALIFY FOR WELIA'S WELIACARE PROGRAM, (A) THE PATIENT MUST HAVE FAMILY INCOME AT OR BELOW 275% OF THE THEN-CURRENT FEDERAL POVERTY GUIDELINES OR QUALIFY TO FILE IRS FORM 4029, (B) HAVE FAMILY LIQUID ASSETS LESS THAN $20,000, (C) LIVE IN EITHER WISCONSIN OR MINNESOTA, AND (D) RECEIVE EMERGENCY OR MEDICALLY NECESSARY CARE FROM WELIA HEALTH. PART I, LINE 7: THE AMOUNTS REPORTED IN PART I, LINE 7 WERE CALCULATED USING THE WORKSHEETS IN THE 2022 SCHEDULE H INSTRUCTIONS, INCLUDING USE OF A COST-TO-CHARGE RATIO. PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 3,130,641. PART II, COMMUNITY BUILDING ACTIVITIES: WELIA HEALTH IS AN ACTIVE MEMBER OF THE LOCAL COMMUNITY'S CHAMBER OF COMMERCE.WELIA HEALTH ENSURES THE COMMUNITY'S WELLNESS CENTER HAS A WELIA HEALTH EMPLOYEE ON SITE, AVAILABLE TO COMMUNITY MEMBERS. THIS INDIVIDUAL ALSO ORGANIZES COMMUNITY HEALTH AND FITNESS EVENTS. WELLNESS CENTER MEMBERSHIPS ARE SHARED BETWEEN WELIA EMPLOYEES AND LOCAL COMMUNITY RESIDENTS.WELIA HEALTH ORGANIZES AND HOSTS COMMUNITY BLOOD DRIVES THROUGHOUT THE YEAR. PART III, LINE 2: IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, THE SYSTEM ANALYZES PAST RESULTS AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE NET REALIZABLE VALUE. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS.FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD PARTY COVERAGE, THE NET REALIZABLE VALUE IS BASED ON THE ESTIMATED CONTRACTUAL REIMBURSEMENT PERCENTAGES, WHICH IS BASED ON CURRENT CONTRACT PRICES OR HISTORICAL CLAIMS PAID DATA BY PAYOR. FOR UNINSURED PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE WHICH THIRD PARTY COVERAGE EXISTS FOR A PORTION OF THE BILL), THE NET REALIZABLE VALUE IS DETERMINED USING ESTIMATES OF HISTORICAL COLLECTION EXPERIENCE. THESE ESTIMATES ARE ADJUSTED FOR RECOVERIES AND ANY ANTICIPATED CHANGES IN TRENDS, INCLUDING SIGNIFICANT CHANGES IN PAYOR MIX, ECONOMIC CONDITIONS OR TRENDS IN FEDERAL AND STATE GOVERNMENTAL HEALTH CARE COVERAGE. PART III, LINE 3: THE ORGANIZATION DOES NOT HAVE A METHOD OF REASONABLY ESTIMATING THE PORTION OF ITS BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE BUT FAILED TO COMPLETE A CHARITY CARE APPLICATION. PART III, LINE 4: SEE THE "PATIENT ACCOUNTS RECEIVABLES AND CREDIT POLICY" SECTION OF NOTE 1 ON PAGES 8-9 OF THE ATTACHED AUDITED FINANCIAL STATEMENTS FOR A DESCRIPTION OF HOW WELIA HEALTH CALCULATES BAD DEBT EXPENSE. PART III, LINE 8: THE MEDICARE REVENUES AND ALLOWABLE COSTS WERE CALCULATED USING THE 2022 MEDICARE COST REPORT. PART III, LINE 9B: WHERE THE PATIENT HAS INDICATED AN INABILITY TO PAY THE FULL AMOUNT OF THE DEBT IN ONE PAYMENT, THE HEALTH SYSTEM HAS OFFERED THE PATIENT A REASONABLE PAYMENT PLAN, PROVIDED THAT THE HEALTH SYSTEM MAY REQUIRE THE PATIENT TO PROVIDE REASONABLE VERIFICATION OF THE INABILITY TO PAY THE FULL AMOUNT OF THE DEBT IN ONE PAYMENT; AND THE PATIENT HAS BEEN GIVEN A REASONABLE OPPORTUNITY TO APPLY FOR WELIA HEALTH BENEFIT PROGRAM, IF THE FACTS AND CIRCUMSTANCES SUGGEST THAT THE PATIENT MAY BE ELIGIBLE FOR WELIA HEALTH'S BENEFIT PROGRAM, INCLUDING, FOR EXAMPLE, IF THE PATIENT IS UNINSURED OR IS ON MINNESOTA CARE, MEDICAL ASSISTANCE, OR OTHER RELIEF BASED ON NEED. PART VI, LINE 2: WELIA HEALTH IS CONSTANTLY ASSESSING THE HEALTH NEEDS OF THE COMMUNITY. ONE WAY WELIA HEALTH ASSESSES COMMUNITY NEEDS IS BY HOSTING A PATIENT FAMILY ADVISORY COMMITTEE THROUGH WHICH INPUT IS SOLICITED FROM THE PATIENT COMMUNITY. WELIA HEALTH ALSO CONDUCTS PATIENT SURVEYS TO GATHER INPUT ON THE NEEDS OF THE COMMUNITY. FINALLY, WELIA HEALTH REGULARLY CONDUCTS STRATEGIC PLANNING INVOLVING COMMUNITY MEMBERS, WELIA HEALTH LEADERSHIP AND THE WELIA HEALTH BOARD OF DIRECTORS. THESE STRATEGIC PLANNING SESSIONS INCLUDE AN IN-DEPTH ASSESSMENT OF COMMUNITY HEALTH NEEDS. PART VI, LINE 3: WELIA HEALTH OFFERS WELIACARE TO ALL PATIENTS. WE EMPLOY TWO PATIENT FINANCIAL REPRESENTATIVES WHO ASSIST THE PUBLIC IN FILLING OUT WELIACARE APPLICATIONS OR REFERRING THEM TO OTHER AGENCIES WITHIN OUR CARE AREA FOR GOVERNMENT ASSISTANCE PROGRAMS. WELIA HEALTH EDUCATES INTERNAL STAFF AND OUR OUTSOURCED BILLING AGENCY ON THE WELIACARE PROGRAM AND WILL OFFER PATIENTS THE APPLICATION OR REFER TO OUR PATIENT FINANCIAL REPRESENTATIVES IF THEY EXPRESS INTEREST. PART VI, LINE 4: WELIA HEALTH SERVES APPROXIMATELY 45,000 RESIDENTS IN KANABEC AND PINE COUNTIES IN MINNESOTA. PINE AND KANABEC COUNTIES ARE THE 80TH AND 81ST, RESPECTIVELY, POOREST COUNTIES OUT OF 87 IN MINNESOTA. KANABEC COUNTY IS DESIGNATED AS A LOW-INCOME HEALTH PROFESSIONAL SHORTAGE AREA (HPSA). PINE COUNTY IS DESIGNATED AS A GEOGRAPHIC HPSA. PART VI, LINE 5: WELIA HEALTH HAS A ROBUST COMMUNITY BENEFIT PROGRAM, SUPPORTING ITS MISSION OF IMPROVING THE HEALTH OF THE COMMUNITIES. WE HAVE A LONGSTANDING COMMITMENT TO THE MEDICALLY UNDERSERVED POPULATION AND CONTINUE TO SHOW THIS COMMITMENT THROUGH OUR GENEROUS CHARITY CARE POLICY, PROVIDING FREE AND DISCOUNTED SERVICES FOR THE UNINSURED AND UNDERINSURED. WELIA HEALTH CONTINUES TO DEVELOP, PROVIDE AND PARTICIPATE IN PROGRAMS AND ACTIVITIES ON VARIOUS HEALTH AND WELLNESS TOPICS, OFTEN FOR LITTLE OR NO FINANCIAL GAIN. OUR WORK ALSO SUPPORTS A COLLABORATIVE FRAMEWORK MODEL WITH OUR COMMUNITY PARTNERS FOR IMPROVING COMMUNITY HEALTH. IN ADDITION, WE PARTICIPATE IN MANY HEALTH PROFESSIONAL EDUCATION AND TRAINING OPPORTUNITIES ACROSS MULTIPLE DISCIPLINES TO FULFILL THE NEEDS OF THE HEALTH CARE INDUSTRY. PART VI, LINE 7, REPORTS FILED WITH STATES MN 1 CHARITY CARE 308 1367973 0 SCHOLARSHIPS 8 15000 0 PART I, LINE 2: ASSISTANCE TO INDIVIDUALS IS LIMITED TO DISCOUNTS ON SERVICES PROVIDED BY WELIA HEALTH, SO INDIVIDUALS ARE NEVER GIVEN CASH OR OTHER ASSETS. X X X X 0 1 0 0 0 0 0 0 0 THOMAS MULLIN SPORTS MEDICINE PHYSICIAN 565634 0 0 0 0 0 18300 0 37192 0 621126 0 0 0 BRADLEY QUALEY UROLOGIST 497937 0 0 0 0 0 18300 0 25736 0 541973 0 0 0 RANDY ULSETH CEO 480713 0 0 0 0 0 18300 0 31036 0 530049 0 0 0 MATTHEW SCHULTZ PHYSICIAN 417164 0 0 0 0 0 18300 0 41687 0 477151 0 0 0 ROBERT WEEKS EMERGENCY MEDICINE PHYSICIAN 396776 0 0 0 0 0 18300 0 37187 0 452263 0 0 0 DR JACK SCHWINGHAMER BOARD MEMBER & PHYSICIAN 386865 0 0 0 0 0 18300 0 39587 0 444752 0 0 0 JOSEPH LIND PHYSICIAN 368553 0 0 0 0 0 18300 0 44537 0 431390 0 0 0 DR PETER DONNER BOARD MEMBER & PHYSICIAN 239727 0 0 0 0 0 14837 0 24580 0 279144 0 0 0 JOSHUA ASP CFO 207605 0 0 0 0 0 12641 0 11196 0 231442 0 0 0 PART I, LINE 4B IN 2022, $200,000 VESTED IN A 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FOR RANDY ULSETH, CEO. THERE WERE NO CONTRIBUTIONS INTO THE PLAN OR DISTRIBUTIONS OUT OF THE PLAN IN 2022. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY ESTABLISH COMMITTEES HAVING THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION. COMMITTEES WILL BE ESTABLISHED BY RESOLUTION AND WILL HAVE AUTHORITY ONLY TO THE EXTENT PROVIDED IN THE RESOLUTION. EXCEPT AS MAY BE PROVIDED BY LAW IN THE CASE OF A SPECIAL LITIGATION COMMITTEE, COMMITTEES WILL AT ALL TIMES BE SUBJECT TO THE DIRECTION AND CONTROL OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE KANABEC COUNTY BOARD OF COMMISSIONERS APPOINTS ONE OF ITS MEMBERS TO THE BOARD OF DIRECTORS. THE COUNTY BOARD OF COMMISSIONERS MAY ALSO REMOVE THE COUNTY-APPOINTED BOARD MEMBER AT ANY TIME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGEMENT. THE CFO AND CEO REVIEWED THE FINAL 990 AND A COPY OF THE 990 WAS PRESENTED TO THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C WELIA HEALTH'S CONFLICT OF INTEREST POLICY REQUIRES ALL BOARD MEMBERS AND KEY SALARIED OFFICERS TO FULLY DISCLOSE ANY INTEREST THAT MIGHT RESULT IN A CONFLICT OF INTEREST. ONCE A POTENTIAL CONFLICT IS DISCLOSED, THE INDIVIDUAL MAY NOT PARTICIPATE IN DISCUSSIONS OR IN THE ORGANIZATION'S ACTIONS RELATED TO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD USES AN INDEPENDENT CONSULTING FIRM TO DETERMINE AND EVALUATE THE CEO'S COMPENSATION. THE CEO USES AN INDEPENDENT CONSULTING FIRM TO DETERMINE THE COMPENSATION OF OTHER EXECUTIVES. THE MOST RECENT COMPENSATION REVIEW WAS CONDUCTED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 WELIA HEALTH DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE ATTACHED TO THE PUBLIC DISCLOSURE COPY OF THE FORM 990. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 10,210,777. MANAGEMENT AND GENERAL EXPENSES 2,226,362. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,437,139. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.