2017-08-14T16:01:13-05:00 2016-09-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2015-10-01 362012788 Bethany Homes and Methodist Hospital BETH 7732719040 5025 North Paulina Street Chicago IL 60640 Wolfgang Mayer CFO & COO 2017-08-14 true John Woodhull P01305268 3128997000 2015 2021-01-29 14:40:06Z Stephen A Dahl 5025 North Paulina Street Chicago IL 60640 46026213 false X www.bethanymethodist.org X 1890 IL SEE SCHEDULE O. 12 11 823 58 0 0 324894 314161 45738813 43111932 3263 44748 720857 775602 46787827 44246443 0 0 32772861 31608827 0 6327 17984972 17393336 50757833 49002163 -3970006 -4755720 35961466 32435313 13992148 16693777 21969318 15741536 X SEE SCHEDULE O. false false 32690114 33774756 Geriatric Services Mission: Through the functions of its two divisions, BH&MH is faithful to its non-profit, faith-based mission as a provider of quality medical, behavioral, social, and spiritual services for seniors and vulnerable adults of all ages, delivered with compassion and individual attention. Its mission is to provide exceptional care and it strives for the highest level of client satisfaction. Its services include independent- and supportive-living options, acute medical and ambulatory health care, and ancillary programs. Individualized care plans are developed for each resident/patient, ensuring services meet the gamut of needs common to seniors and vulnerable adults of all ages. Many adults who rely on BH&MH for their care arrive with limited resources, while elders may have outlived family and friends. Care is made available regardless of ability to pay and, in many cases, is directly subsidized by BH&MH (see detail). Staff representing a broad range of professional disciplines ensure that, as medical and housing needs are met, so, too, are the needs for social interactions with peers; inter-generational exchanges; opportunities for expression of religious beliefs; and opportunities, when appropriate, to contribute of themselves to others as volunteers. 8079980 8430093 Mental Health Mission: BH&MH's philosophy and mission is to deliver quality behavioral healthcare services designed to meet individual needs and promote a maximum level of independence within the client's home community. Through inpatient and outpatient psychiatric care, BH&MH offers services for adults with mental illnesses and cognitive impairments. A range of comprehensive services are provided, without regard for financial status, with the goal of helping clients maintain dignity, engage in meaningful activities, and retain as much independence as possible. BH&MH's services include: Savvy Circle, a full-day program for BRC residents with mild memory loss; intensive outpatient programs for adults with psychiatric diagnoses; a medical detoxification program for adults with substance abuse diagnoses; and a full inpatient mental health program for adults presenting with psychiatric illnesses. A no-fee support program responds to community-based requests - primarily from local government and other service agencies - for assessment and triage of the physical health, behavioral health and residential needs of adults in BH&MH's service areas, with assistance for placement in the most appropriate setting. 869411 907083 Lakeview Medical Group Mission: Lakeview Medical Group is comprised of hospital-employed primary-care and specialist physicians who provide mostly nursing home residents with medical services, either within the residents' respective nursing facilities and/or on an outpatient or inpatient basis. 775602 IN THE PROCESS OF PROVIDING OUR SERVICE AREAS WITH QUALITY MEDICAL AND BEHAVIORAL-HEALTH PROGRAMS AND SENIOR HOUSING, BETHANY HOMES AND METHODIST HOSPITAL GENERATES OTHER SUPPORTIVE AND ANCILLARY INCOME. THE MISCELLANEOUS INCOME IS A RESULT OF PROVIDING OUR RESIDENTS AND PATIENTS WITH SUPPORTIVE CARE AND ATTENTION. IN ADDITION, BH&MH RECEIVES COST REIMBURSEMENT FROM THE MEDICAID/MEDICARE EHR INCENTIVE PROGRAMS IN ORDER TO IMPLEMENT THE ELECTRONIC MEDICAL RECORD SYSTEM. 775602 41639505 true true false false false false false false false false true true false true true true false true false false false false false false false false true true false false true false false false false false false false false false false false false false true false false false true 108 0 true 823 true false false false false false false false false false false X 12 11 false false false false true true false true true false false true true true true true true true true true true X Wolfgang Mayer 7732719040 5025 North Paulina Street Chicago IL 60640 DAVID E CARLSON CHAIRMAN 1.0 2.0 X X 0 0 0 KEITH REED VICE-CHAIRMAN 1.0 2.0 X X 0 0 0 BRUCE BALFE SECRETARY/TREASURER 1.0 1.0 X X 0 0 0 SATISH BARNABAS MD MEDICAL DIRECTOR/DIRECTOR 24.0 1.0 X 159645 0 25028 STEPHEN LATOUR DIRECTOR 1.0 1.0 X 0 0 0 CHARLES JACKSON DIRECTOR 1.0 2.0 X 0 0 0 ROBERT HOELLEN DIRECTOR 1.0 1.0 X 0 0 0 DAVID DEMBOWSKI DIRECTOR 1.0 1.0 X 0 0 0 JENNIFER CHRISTY DIRECTOR 1.0 1.0 X 0 0 0 JEAN BUSH DIRECTOR 1.0 2.0 X 0 0 0 GESSEL BARRY JR DIRECTOR 1.0 2.0 X 0 0 0 KENT SMITH DIRECTOR 1.0 1.0 X 0 0 0 STEPHEN DAHL PRESIDENT/CEO/Ex Officio director 35.0 5.0 X 396806 70024 7865 WOLFGANG MAYER CFO/COO 35.0 5.0 X 426875 0 34070 RENE VELAZCO MD PHYSICIAN 40.0 X 195000 0 0 JAMES GREGORY CONTROLLER 40.0 X 236530 0 8085 JOSEPH CHANDY ADMINISTRATOR 40.0 X 218904 0 9103 STEPHEN MIFF MD PHYSICIAN 40.0 X 172702 0 15731 ROMAN NIZIOLEK MD PHYSICIAN 40.0 X 209822 0 16908 2016284 70024 116790 34 false true false JAY ANESTHESIA AND PAIN PO BOX 70 LAKE FOREST IL 60045 ANESTHESIA SERVICES 238333 CREATIVE SCAPE LANDSCAPERS INC 3236 W OLIVE CHICAGO IL 60659 LANDSCAPING 212983 ZARINA ZAINUL BANDUKWALA MD 1850 ELIZABETH COURT DEERFIELD IL 60015 PHYSICIAN 133749 RSM US LLP ONE SOUTH WACKER SUITE 800 CHICAGO IL 60606 AUDIT SERVICES 123866 AILYN TAN MDSC 950 PINECROFT LANE LAKE FOREST IL 60045 LABORATORY 114583 5 314161 314161 PATIENT SERVICE 621990 39071072 39071072 PHYSICIAN SERVICES 561110 907083 907083 SENIOR LIVING 623990 3133777 3133777 0 0 0 0 43111932 84273 84273 245219 239919 5300 0 5300 5300 1500326 1539851 -39525 0 -39525 -39525 EMPLOYEE MEALS 624200 102653 102653 MISCELLANEOUS INCOME 624200 667649 667649 0 0 0 0 770302 44246443 43887534 0 44748 983326 835827 147499 0 25554815 21721593 3833222 631051 536393 94658 2629927 2235438 394489 1809708 1538252 271456 358501 304726 53775 48055 40847 7208 8183 8183 3679061 3124836 551442 2783 68752 56233 9923 2596 488194 414606 73166 422 9985 8487 1498 9155 7782 1373 44529 37850 6679 1717197 1459617 257580 283539 241008 42531 Medical Supplies 3124064 2655454 468610 Medicaid Assessment 3174763 2698549 476214 Provision for Doubtful Accounts 929120 797977 131143 3450238 2924030 525682 526 49002163 41639505 7356331 6327 1750939 1448765 236509 141616 7880482 7096199 0 0 1000000 1000000 404933 413392 1639086 2216830 66106003 55766770 10498369 10339233 3384975 2388012 0 0 0 9166173 7391266 35961466 32435313 9108762 8699094 86582 2068549 4796804 5926134 13992148 16693777 X 20948528 14775716 927364 872394 93426 93426 21969318 15741536 35961466 32435313 X -4755720 54181 -4440 -1521803 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1386471 1386471 49867391 42519507 7347884 14852141 13247263 1604878 10339233 MUTUAL FUNDS 1413400 F OBLIG US GOV AND AGEN 712391 F CORPORATE DEBT OBLIGATIONS 262221 F 2388012 Due from affiliated entities 5694740 Collateral in Chestnut Square 1000000 Intangible Asset 178058 Estimated Third Party Receivable 404736 Be Well Clinic Equity Investment 113732 7391266 ACCRUED PROFESSIONAL AND GENERAL LIABILITY 881387 OTHER CURRENT LIABILITIES 669724 REFUNDABLE ENTRANCE FEES 1000 ACCRUED PENSION COST 4374023 5926134 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Bethany Methodist Corporation and its affiliated entities are exempt from income taxes on income from related activities under Section 501(c)(3) of the Internal Revenue Code (the Code) and corresponding state tax law. Income earned in furtherance of the Corporation's tax-exempt purpose is exempt from federal and state income taxes. The Code provides for taxation of unrelated business income under certain circumstances. The Corporation has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Accordingly, no provision has been made for federal or state income taxes. Under ASC Subtopic 740, Income Taxes, the Corporation must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10 also provides guidance of derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2016 and 2015. The Corporation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Tax returns filed by the Corporation are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. The returns no longer subject to examination are for tax years ended before September 30, 2013. The Corporation recognizes interest and/or penalties, if any, related to income tax matters in income tax expense. The Corporation did not have any amounts accrued for interest and penalties at September 30, 2016 and 2015. true true X true X true X 600 true true false true true 525040 0 525040 0.0109 23897790 19377132 4520658 0.0940 0 0 0 0.0 0 0 24422830 19377132 5045698 0.1050 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 24422830 19377132 5045698 0.1050 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 true 731687 0 11774483 10925421 849062 X false 1 1 METHODIST HOSPITAL OF CHICAGO 5025 NORTH PAULINA STREET CHICAGO IL 60640 www.methodistchicago.org 0000125 X X X METHODIST HOSPITAL OF CHICAGO 1 false false false false false true X 100.0 600.0 X X X X true true X X X true X www.methodistchicago.org/Financial%20Assistance%20Policy.pdf X www.methodistchicago.org/Financial%20Assistance%20Policy.pdf X www.methodistchicago.org/Financial%20Assistance%20Policy.pdf X X X X X true X false X X X X true X false false 2 The Bethany Retirement Community 4950 N Ashland Ave Chicago IL 60640 Retirement Home Partners In Home Healthcare 2601 Chestnut Ave 3310 Glenview IL 60026 Home Care Services Schedule H, Part V, Section B, Line 16a FAP available on a website www.methodistchicago.org/Financial%20Assistance%20Policy.pdf Schedule H, Part V, Section B, Line 16b FAP application form available on a website www.methodistchicago.org/Financial%20Assistance%20Policy.pdf Schedule H, Part V, Section B, Line 16c Plain language summary of FAP available on a website www.methodistchicago.org/Financial%20Assistance%20Policy.pdf Schedule H, Part I, Line 7 Bad Debt Expense excluded from financial assistance calculation 929120 Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance The Cost-to-Charge ratio as reported on the medicare cost reports was used to compute this schedule. Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount BAD DEBT COST COMPUTED USING % OF PATIENT CARE COST TO TOTAL CHARGES. Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote Provision for Bad Debts: For uninsured patients who do not qualify for charity care, the Corporation recognizes revenue on the basis of its standard rates for services provided (or on the basis of discounted rates, if negotiated or provided by policy). On the basis of historical experience, a significant portion of the Corporation's uninsured patients will be unable or unwilling to pay for the services provided. The provision for bad debts is based upon management's assessment of historical and expected collections of accounts receivable considering business and economic conditions, trends in healthcare coverage, and other collection indicators. Accounts receivable are written off and charged to the provision for bad debts after collection efforts have been made in accordance with the Corporation's policies. Recoveries are treated as a reduction to the provision for patient bad debts. Accounts receivable are reduced by an allowance for doubtful accounts. Periodically, management assesses the adequacy of the allowance for uncollectible accounts based upon historical write-off experience by major payor category. Data about the major payor sources of revenue is analyzed to establish an appropriate allowance for uncollectible receivables and provision for patient bad debts. For receivables associated with services provided to patients who have third-party coverage, contractually due amounts are analyzed and compared to actual cash collected over time to enhance the quality of the estimate of the allowance for doubtful accounts and the provision for patient bad debts (for example, for expected uncollectible deductibles and copayments on accounts for which the third-party payor has not yet paid, or for payors who are known to be having financial difficulties that make the realization of amounts due unlikely). For receivables associated with self-pay patients (which includes both patients without insurance and patients with deductible and copayment balances due for which third-party coverage exists for part of the bill), an allowance for doubtful accounts is recorded on the basis of historical experience, which indicates that many patients are unable or unwilling to pay the portion of their bill for which they are financially responsible. An estimate of the difference between contracted rates and amounts actually collected, after all reasonable collection efforts have been exhausted, is charged to the provision for patient bad debts and credited to the allowance for doubtful accounts. Schedule H, Part V, Section B, Line 16a FAP website - METHODIST HOSPITAL OF CHICAGO: Line 16a URL: www.methodistchicago.org/Financial%20Assistance%20Policy.pdf; Schedule H, Part V, Section B, Line 16b FAP Application website - METHODIST HOSPITAL OF CHICAGO: Line 16b URL: www.methodistchicago.org/Financial%20Assistance%20Policy.pdf; Schedule H, Part V, Section B, Line 16c FAP plain language summary website - METHODIST HOSPITAL OF CHICAGO: Line 16c URL: www.methodistchicago.org/Financial%20Assistance%20Policy.pdf; Schedule H, Part VI, Line 2 Needs assessment The process for gathering and analyzing data and related information involves: 1) collecting and reviewing community health status reports from local, state, and national health care entities including both governmental and non-governmental agencies; e.g., Chicago Department of Aging, Illinois Department of Health, National Institutes of Health, Illinois Hospital Association, Advocate Foundation, Mental Health Association of Greater Chicago; United Way; etc.; 2) stakeholder interviews; 3) external service-provider interviews; 4) internal staff and consultants; and 5) end-user surveys. Schedule H, Part VI, Line 3 Patient education of eligibility for assistance At the time of registration, the organization informs persons about financial assistance options, with both printed material and one-to-one education. Additional, individualized education is provided during inpatient stays, with information about eligibility and no-cost assistance with applications for appropriate governmental and/or organizational programs. Schedule H, Part VI, Line 4 Community information BH&MH serves a broad clientele through its two divisions, including inpatient and ambulatory hospital programs and residential services. Adults of all ages receive care at Methodist Hospital, and may require emergency, urgent, inpatient, outpatient, and community-outreach services. A BH&MH special ministry addressed by MHC involves care for the significant majority (more than 90%) of patients who are indigent, under-served, under-insured, uninsured, and/or neglected. Primary geographic areas served are sections of the City of Chicago's north, west, and near-south sides, with patients who may reside in their own homes, nursing facilities, group homes, or shelters. Patients represent the service-area's diversity relative to national origin, language, culture, and faith traditions. BRC serves adults aged 55 and above, with a majority of current residents living originally on Chicago's north and northwest sides. Additional residents move in from across the region and the U.S. in order to be close to adult children or other family members. While the majority of residents are Caucasian, the population also includes seniors who are Asian, Latino, and African-American. The facility is open to those of all origins, language, cultural, and faith traditions. A BH&MH special mission fund is available to assist residents who lack sufficient financial resources for their housing and related needs. Schedule H, Part VI, Line 5 Promotion of community health BH&MH's comprehensive medical, residential, and ancillary services address the physical, social, and spiritual well-being of its patients/residents and are focused on their health and well-being. Excellent care provided to individuals positively addresses the public health concerns of the larger community. Community support programs provide medical and social-service assessments and referrals for under-served, marginalized, or neglected adults. Community-service projects deliver education about health and senior-care to civic, social, educational, professional, and congregational groups. The organization hosts health fairs, blood drives, 12-Step programs, and caregiver-, grief- and peer-support groups; partners with local social service agencies to address identified community health needs; participates in advocacy efforts to enhance care and services for seniors, adults with psychiatric illnesses, and persons with substance-abuse concerns and developmental disabilities; and provides undergraduate and graduate-level internship placements for nursing, social work, behavioral health, pharmacy, and seminary students. Schedule H, Part VI, Line 7 State filing of community benefit report IL X X X X false false false false false false false true false SATISH BARNABAS MD MEDICAL DIRECTOR/DIRECTOR 159645 0 0 0 0 0 0 0 25028 0 184673 0 0 0 STEPHEN DAHL PRESIDENT/CEO/Ex Officio director 324514 57266 72292 12758 0 0 541 96 6144 1084 403491 71204 0 0 WOLFGANG MAYER CFO/COO 349104 0 77771 0 0 0 664 0 33406 0 460945 0 0 0 RENE VELAZCO MD PHYSICIAN 195000 0 0 0 0 0 0 0 0 0 195000 0 0 0 JAMES GREGORY CONTROLLER 136570 0 62142 0 37818 0 372 0 7713 0 244615 0 0 0 JOSEPH CHANDY ADMINISTRATOR 185462 0 28058 0 5384 0 752 0 8351 0 228007 0 0 0 STEPHEN MIFF MD PHYSICIAN 172702 0 0 0 0 0 0 0 15731 0 188433 0 0 0 ROMAN NIZIOLEK MD PHYSICIAN 209822 0 0 0 0 0 0 0 16908 0 226730 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments THERE WERE BOARD APPROVED BONUSES PAID DURING 2015. Form 990, Part I, Line 1 BRIEF MISSION Bethany Homes & Methodist Hospital of Chicago (BH&MH) is a 128-year-old, faith-based, non-profit organization whose primary mission is to provide its service areas with quality medical and behavioral-health programs, senior housing, and ancillary programs. Its services demonstrate commitment to the physical, emotional, social, and spiritual needs of seniors and vulnerable adults of all ages. BH&MH is comprised of two divisions: Bethany Retirement Community (BRC) and Methodist Hospital of Chicago (MHC), both located in Chicago, IL. Specialized programs are delivered in fully-licensed and, as legally required, accredited settings. Services are provided with dignity and respect for all clients, and in accordance with best practices related to clinical care and client satisfaction. Individuals are received irrespective of race, color, national origin, religion, sex, sexual orientation, gender identity, ethnicity, socio-economic background, age, handicap, or disability. BH&MH's mission also includes outreach to its neighbors with education on health and aging issues and advocacy for its diverse populations. It practices responsible stewardship of resources in the delivery of care and support for clients, civic groups, faith congregations, and members of the larger community. The mission of BRC is to provide quality residential, nursing, and ancillary programs for older adults, including those who are frail and/or vulnerable due to health or financial status. This is accomplished through independent and supportive-living settings, twenty-four-hour nursing, twenty-four-hour security, ancillary services, and a life-enrichment program - Savvy Circle - for residents with memory impairments. Services are offered in compliance with the parameters of the facility's sheltered-care license issued by the State of Illinois and in compliance with the standards of the Illinois Department of Public Health. The mission of MHC is to provide quality health and ancillary programs, which is accomplished through emergency, acute inpatient, and outpatient care in medical-surgical, behavioral medicine and other specialty environments, in compliance with its licensure as a general hospital as issued by the State of Illinois and as accredited by the Healthcare Facilities Accreditation Program. Form 990, Part I, Line 6 Estimated Number is Used for Total Number of Volunteers Used Individuals and groups within BH&MH's service area seek opportunities to express their concern for elders in need by volunteering their time and talent. Additionally, a cadre of its own employees and elder residents volunteer to assist the organization. BH&MH offers volunteer opportunities as part of its community relations effort. It trains, supports and recognizes those generous youth and adults who represent a variety of cultural and faith traditions. BH&MH makes volunteer roles available in several disciplines, following standards developed by national volunteer bodies, and matches persons' interests and skills to appropriate positions. Most volunteers choose service in the Activities or Spiritual Care Department, assist paid staff with reception and clerical duties, or serve on the entity's voluntary Board of Directors. Fifty-eight volunteers donate an average of 3 hours per week, equating to approximately four FTEs. Form 990, Part III, Line 1 ORGANIZATION'S MISSION BH&MH is called to care for the physical, social and spiritual needs of seniors and vulnerable adults of all ages in the metropolitan Chicago area, with an emphasis on geriatric services, mental health services, and the medical, psychiatric and related services provided by independent practitioners, as well as by Lakeview Medical Group, a geriatrics-focused, multi-specialty physician group. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $)(Revenue $ 775,602) IN THE PROCESS OF PROVIDING OUR SERVICE AREAS WITH QUALITY MEDICAL AND BEHAVIORAL-HEALTH PROGRAMS AND SENIOR HOUSING, BETHANY HOMES AND METHODIST HOSPITAL GENERATES OTHER SUPPORTIVE AND ANCILLARY INCOME. THE MISCELLANEOUS INCOME IS A RESULT OF PROVIDING OUR RESIDENTS AND PATIENTS WITH SUPPORTIVE CARE AND ATTENTION. IN ADDITION, BH&MH RECEIVES COST REIMBURSEMENT FROM THE MEDICAID/MEDICARE EHR INCENTIVE PROGRAMS IN ORDER TO IMPLEMENT THE ELECTRONIC MEDICAL RECORD SYSTEM. Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of Bethany Homes and Methodist Hospital is Bethany Methodist Corporation, an Illinois not-for-profit corporation. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Directors of the Corporation shall number no less than thirteen (13) persons and no greater than eighteen (18), who shall be appointed by the Board of Directors of the sole member from among those persons nominated by the nominating committee of the sole member. Members of the Board shall be community, business, civic or religious leaders, or persons with an expertise or interest in the field of health care. Not less that one-half (1/2) of the Board of Directors shall at all times serve simultaneously as Directors of the sole member, Bethany Methodist Corporation, an Illinois not-for-profit corporation. The President of the Corporation shall be an ex officio member of the Board of Directors. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of Form 990, with a description of its purpose and how the organization addresses its requirements, is distributed to the Board of Directors. The completed Form 990 is reviewed with the Board of Directors as a part of the annual Senior Management Report to the Board. Format and content are addressed and questions and discussion are entertained. Following response to any questions, a Board resolution is sought to formally adopt the contents of Form 990 for release to governmental authorities and for availability to the general public in compliance with regulations and best practices. Form 990, Part VI, Line 12c Conflict of interest policy Members of the Board of Directors, corporate officers and employees are required to avoid all situations that may, in fact or appearance, present as a conflict of interest. Corporate Bylaws require that all actual, potential, direct, apparent, and indirect conflicts be disclosed in full and in writing. An annual, formal, and written disclosure statement is completed by all members of the Board, corporate officers and key employees. Board members who believe they may be involved in a conflict of interest related to a given issue are required to abstain from voting or taking other official action related to that issue. Corporate officers and key employees who believe they may be involved in a conflict of interest related to a particular issue will recuse themselves from taking any official action related to that issue. The Board of Directors retains responsibility for establishing any additional guidelines necessary to resolve a conflict of interest. Policies regarding potential conflicts of interest are included in the regularly-scheduled, formal review conducted through the Corporate Compliance Program, which includes oversight by the organization's Compliance Officer, the Compliance Committee, and external legal counsel. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive and Compensation Committees of the Board of Directors are both led by the Chairman of the Board of Directors. Those Committees, in consultation with the CEO and senior managers, establish annual organizational objectives, which are reported to and approved by the full Board of Directors. Those Committees also conduct an annual evaluation of the achievement of the objectives and report their findings to the full Board of Directors. The Board Committees retain an independent, external, nationally-recognized executive-compensation consulting firm to advise its members on the annual review and reasonableness of compensation prior to approval of the CEO's and senior managers' compensation. Principals of that firm work with Committee members in examining comparability data and ensuring that compensation is granted in compliance with regulatory and ethical standards, as well as industry norms. The Committee's recommendations for compensation are reviewed and ratified by the full Board of Directors. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Executive Committee and Compensation Committee of the Board of Directors are both led by the Chairman of the Board of Directors. Those committees, in consultation with the CEO and senior managers, establish annual organizational objectives, which are reported to and approved by the full Board of Directors. Those Committees also conduct an annual evaluation of the achievement of the objectives and report their findings to the full Board of Directors. The Board retains an independent, external, nationally-recognized executive-compensation consulting firm to advise members on the annual review and reasonableness of compensation prior to approval of the CEO's and senior managers' compensation. Principals of that firm work with Committee members in examining comparability data and ensuring that compensation is granted in compliance with regulatory and ethical standards, as well as industry norms. The Committees' recommendations for compensation are reviewed and ratified by the full Board of Directors. Form 990, Part VI, Line 19 Required documents available to the public These documents are available to the general public as provided for under the respective federal regulations. Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION ADJUSTMENT - -1521803; BETHANY METHODIST CORPORATION 5025 NORTH PAULINA STREET CHICAGO IL 60640 363478324 CORPORATE OFFICE IL 501(c)(3 Type I NA false CHESTNUT SQUARE AT THE GLEN ASSOCIATION 2601 CHESTNUT AVENUE GLENVIEW IL 60025 043604839 INDEPENDENT LIVING IL 501(c)(3 9 BETHANY METHODIST CORPORATION false false false false false false false false false false false false false false false true false false false false