2018-11-15T14:45:36-06:00 2017-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2017-01-01 455573749 IHA HOSPITAL ASSISTANCE FOUNDATION INC IHAH 3176334870 500 N MERIDIAN STREET NO 250 INDIANAPOLIS IN 46204 TERRY COLE VICE PRESIDENT 3176334870 2018-11-15 1 ANGELA N CRAWFORD CPA P00573197 3176334705 2018-11-15 71.46.95.248 2018-11-15 12:29:03 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 38D9E49CC0CA71BE8938C550DFC6219FF2DB8390 2017 2019-02-21 02:37:17Z TERRY COLE 500 N MERIDIAN STREET NO 250 INDIANAPOLIS IN 46204 1039699 0 X N/A X 2012 IN PROVIDING FINANCIAL ASSISTANCE TO INDIANA HOSPITALS TO HELP ADDRESS THE FINANCIAL DIFFICULTIES ATTRIBUTABLE TO THE PROVISION OF UNDERCOMPENSATED OR CHARITY HEALTH CARE. 5 4 0 0 0 0 812772 1039591 0 0 233 108 0 0 813005 1039699 812772 1039591 0 0 0 0 0 0 0 0 0 812772 1039591 233 108 204725 202417 203557 202282 1168 135 X PROVIDING FINANCIAL ASSISTANCE TO INDIANA HOSPITALS TO HELP ADDRESS THE FINANCIAL DIFFICULTIES ATTRIBUTABLE TO THE PROVISION OF UNDERCOMPENSATED OR CHARITY HEALTH CARE, THEREBY ENABLING HOSPITALS TO BETTER SERVE THE NEEDS OF THEIR COMMUNITIES, TO BETTER PROVIDE RELIEF FROM SICKNESS OR DISEASE, AND TO LESSEN THE BURDENS OF GOVERNMENT. 0 0 1039591 1039591 0 THE IHA HOSPITAL ASSISTANCE FOUNDATION'S (THE FOUNDATION) PROGRAM SERVICE ACCOMPLISHMENTS IMPROVE ACCESS TO QUALITY HEALTH CARE FOR THE PEOPLE OF INDIANA AND PROVIDE FINANCIAL ASSISTANCE TO QUALIFYING INDIANA HOSPITALS TO ADDRESS DIFFICULTIES RELATED TO UNDERCOMPENSATED AND CHARITY HEALTH CARE THROUGH SUPPORTING THE ACTIVITIES OF INDIANA HOSPITAL ASSOCIATION. THE FOUNDATION INITIATED AND CARRIED ON PROGRAMS TO SUPPORT THE IMPROVEMENT OF THE CARE AND TREATMENT OF INDIANA HOSPITAL PATIENTS AND ENSURE ACCESS TO SUCH CARE AND TREATMENT FOR THE GENERAL PUBLIC THAT USE INDIANA HOSPITALS. THE FOUNDATION'S MAIN PROGRAM IS TO LESSEN THE BURDENS OF INDIANA HOSPITALS RESULTING FROM THE INDIANA MEDICAID PROGRAM. THE INDIANA MEDICAID PROGRAM IS A SIGNIFICANT CAUSE OF FINANCIAL DISTRESS AFFECTING INDIANA HOSPITALS, THEIR COMMUNITIES, AND THEIR PATIENTS NOT ONLY BECAUSE THE MAJORITY OF INDIANA HOSPITALS RECEIVE LESS THAN THEIR COST TO TREAT MEDICAID RECIPIENTS BUT ALSO BECAUSE OF THE DISPARATE IMPACT OF THE MEDICAID PROGRAM ON VARIOUS HOSPITALS IN THE INDIANA HOSPITAL COMMUNITY THAT SERVE MEDICAID PATIENTS. THE RESULTING FINANCIAL DISTRESS ON SOME INDIANA HOSPITALS WILL DIMINISH THEIR ABILITY TO PROVIDE HEALTH CARE SERVICES TO THEIR PATIENTS AND COMMUNITIES. THE FOUNDATION HAS ESTABLISHED A PROGRAM UNDER WHICH INDIANA HOSPITALS WILL BE ASKED TO VOLUNTARILY CONTRIBUTE TO A FUND OR FUNDS, THE PROCEEDS OF WHICH WILL BE USED TO PROVIDE FINANCIAL ASSISTANCE TO CERTAIN INDIANA HOSPITALS TO HELP ADDRESS THE DISPARATE AND NEGATIVE EFFECTS OF THE INDIANA MEDICAID PROGRAM AND THEREBY ENABLE RECIPIENT HOSPITALS TO BE BETTER SERVE THE NEEDS OF THEIR COMMUNITIES. THE FOUNDATION IS AIDING HOSPITALS IN THEIR MISSION TO PROVIDE QUALITY HEALTH CARE TO THEIR COMMUNITIES AND PATIENTS AND WILL SUPPORT THE STATE OF INDIANA IN ITS EFFORTS TO ENSURE THAT HOSPITAL SERVICES ARE AVAILABLE TO MEDICAID RECIPIENTS AND THE GENERAL PUBLIC. 1039591 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 IN X TERRY COLE 3176334870 500 N MERIDIAN ST 250 INDIANAPOLIS IN 46204 BRIAN TABOR PRESIDENT, DIRECTOR STARTED 6/'17 1.00 37.50 X 0 449817 42670 ROBERT J BRODY DIRECTOR 1.00 2.00 X 0 0 0 KREG GRUBER DIRECTOR 1.00 2.00 X 0 0 0 BRYAN MILLS DIRECTOR 1.00 2.00 X 0 0 0 JONATHAN NALLI DIRECTOR 1.00 2.00 X 0 0 0 DOUGLAS J LEONARD PRESIDENT, DIRECTOR THRU 6/'17 1.00 37.50 X 0 442400 42448 TERRY COLE VICE PRESIDENT 1.00 37.50 X 0 307873 50386 0 1200090 135504 0 0 1 0 0 1039591 1039591 108 108 1039699 0 0 108 1039591 1039591 1039591 1039591 0 0 107024 116281 97701 86136 204725 202417 203557 202282 203557 202282 X 1168 135 1168 135 204725 202417 108 -1141 0 X 0 1 X 0 0 X 1453327 1269245 2544128 812772 1039591 7119063 1453327 1269245 2544128 812772 1039591 7119063 7119063 344 233 108 685 7119748 0.99990 0.99990 X 0 FUNDS HELD FOR OTHERS 202282 202282 X PART X, LINE 2: CONSOLIDATED FOOTNOTE FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION OR FOUNDATION HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION AND FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 UNITY MEDICAL AND SURGICAL HOSPITAL 4455 EDISON LAKES PARKWAY MISHAWAKA IN 46545 352194353 N/A - FORPROFIT 50208 FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN AS DESCRIBED BELOW. PINNACLE HOSPITAL 9301 CONNECTICUT DRIVE CROWN POINT IN 46307 202459247 N/A - FORPROFIT 360711 FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN AS DESCRIBED BELOW. INDIANA ORTHOPAEDIC HOSPITAL 8400 NORTHWEST BLVD INDIANAPOLIS IN 46278 470933538 N/A - FORPROFIT 603632 FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN AS DESCRIBED BELOW. O'HANA HERITAGE FOUNDATION A ROSIE PLACE 53131 QUINCE ROAD SOUTH BEND IN 46628 371523448 501C3 3083 FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN AS DESCRIBED BELOW. RIVER BEND HOSPITAL 2900 N RIVER ROAD WEST LAFAYETTE IN 47906 350988724 501C3 12807 FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN AS DESCRIBED BELOW. 2 2 PART I, LINE 2: THE FOUNDATION DISTRIBUTES FUNDS TO INDIANA HOSPITALS THAT HAVE BEEN NEGATIVELY IMPACTED BY THE INDIANA MEDICAID PROGRAM. THE DISTRIBUTIONS ARE INTENDED TO MAKE UP FOR ANY SHORTFALLS, RELATIVE TO THE COST OF PROVIDING CARE, IN THE MEDICAID PAYMENTS RECEIVED BY SUCH HOSPITALS. BY REDUCING THE ECONOMIC BURDEN EXPERIENCED BY CERTAIN INDIANA HOSPITALS AS A RESULT OF PROVIDING CARE TO MEDICAID PATIENTS, THE FOUNDATION WILL HELP ENSURE ACCESS TO MEDICAL CARE FOR THOSE MEMBERS OF THE COMMUNITY THAT MIGHT OTHERWISE GO WITHOUT SERVICES IF FINANCIAL PRESSURES CAUSE THE CLOSURE OF HOSPITALS IN THE STATE OF INDIANA. THE FOUNDATION DISTRIBUTED FUNDS TO INDIANA HOSPITALS WHO REQUESTED FINANCIAL ASSISTANCE RELATED TO THE ECONOMIC BURDENS EXPERIENCED AS A RESULT OF THE INDIANA MEDICAID PROGRAM. THE INDIANA HOSPITALS SEEKING FUNDS TO OFFSET FINANCIAL HARDSHIPS RESULTING FROM THE OPERATIONS OF THE INDIANA MEDICAID PROGRAM AGREE, IN CONNECTION WITH THEIR REQUEST FOR FINANCIAL SUPPORT, TO USE THE FUNDS IN FURTHERANCE OF THE EXEMPT PURPOSES OF THE FOUNDATION AND MUST FURTHER AGREE TO RETAIN DOCUMENTATION NECESSARY TO DEMONSTRATE THAT USE. PART II, COLUMN (H), PURPOSE OF GRANT OR ASSISTANCE: ALL RECIPIENTS RECEIVED FINANCIAL ASSISTANCE RELATED TO ECONOMIC BURDEN EXPERIENCED AS A RESULT OF THE INDIANA MEDICAID PROGRAM. 0 0 0 0 0 0 0 0 0 BRIAN TABOR PRESIDENT, DIRECTOR STARTED 6/'17 0 412610 0 37061 0 146 0 34781 0 7889 0 492487 0 0 DOUGLAS J LEONARD PRESIDENT, DIRECTOR THRU 6/'17 0 326421 0 46393 0 69586 0 34781 0 7667 0 484848 0 0 TERRY COLE VICE PRESIDENT 0 307873 0 0 0 0 0 34781 0 15605 0 358259 0 0 PART I, LINE 3 THE RELATED ORGANIZATION PAYING COMPENSATION USES A COMPENSATION COMMITTE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEYS AND APPROVAL BY THE BOARD OF DIRECTORS TO DETERMINE CEO COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 IHA HOSPITAL ASSISTANCE FOUNDATION (THE FOUNDATION) HAS ONE CLASS OF MEMBERSHIP COMPRISED OF CORPORATE MEMBERS. THE MEMBERS OF THE BOARD OF DIRECTORS OF THE INDIANA HOSPITAL ASSOCIATION, INC. (IHA) COMPRISE THE FOUNDATION'S MEMBERS. THE MEMBER'S MEMBERSHIP TERMINATES WHEN THE PERSON CEASES TO BE A DIRECTOR ON IHA'S BOARD OF DIRECTORS; AND, THE MEMBERSHIP IS TRANSFERRED TO HIS OR HER SUCCESSOR ON IHA'S BOARD OF DIRECTORS. THE PRESIDENT OF IHA IS CONSIDERED A CORPORATE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION'S CORPORATE MEMBERS HAVE THE RIGHT TO APPOINT OR REMOVE DIRECTORS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION'S CORPORATE MEMBERS HAVE THE RIGHT TO AMEND ARTICLES OR BYLAWS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION DID NOT HAVE SEPARATE MEETING MINUTES FOR THE IHA HOSPITAL ASSISTANCE FOUNDATION. THE MEMBERS OF THE BOARD OF DIRECTORS OF THE INDIANA HOSPITAL ASSOCIATION, INC. (IHA) COMPRISE THE FOUNDATION'S MEMBERS AND THE OFFICERS OF THE FOUNDATION ARE THE EXECUTIVE COMMITTEE MEMBERS OF THE INDIANA HOSPITAL ASSOCIATION, THE FOUNDATION'S PARENT. DURING THE YEAR THE ACTIVITIES OF THE FOUNDATION WERE REPORTED AND DOCUMENTED IN THE MINUTES OF IHA'S MINUTES. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A REVIEW BY THE FINANCIAL OFFICER OF INDIANA HOSPITAL ASSOCIATION, A RELATED ORGANIZATION, PRIOR TO FILING THE RETURN. THE FORM IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE BOARD OF DIRECTORS. THE SCOPE OF THE POLICY INCLUDES INTERESTED PERSON WHICH INCLUDE: ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. THE POLICY IS IN PLACE TO PROTECT THE INTEREST OF THE FOUNDATION WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE FOUNDATION OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. ADDITIONALLY, THE POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATOINS. THE COVERED PERSONS ARE TO DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR COMMITTEE MEMBERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE COVERED PERSONS ARE TO RECUES FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. EACH INTERESTED PERSON SIGNS AN ANNUAL STATEMENT AFFIRMING COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 DURING 2017 THE FOUNDATION DID NOT HAVE AN EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. INDIANA HOSPITAL ASSOCIATION INC 500 N MERIDIAN STREET 250 INDIANAPOLIS IN 46204 350988753 HOSPITAL ASSOCIATION IN 501(C)(6) N/A N/A 0 THE ALBERT & GRACE HAHN FOUNDATION 500 N MERIDIAN STREET 250 INDIANAPOLIS IN 46204 356020062 RESEARCH & EDUCATION IN 501(C)(3) INDIANA HOSPITAL ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0