2017-11-10T11:02:50-06:00 2016-12-31 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2016-01-01 363414823 BRYAN HEALTH BRYA 4024811111 1600 SOUTH 48TH STREET LINCOLN NE 685061299 Russell Gronewold VP-Finance & CFO 2017-11-09 false John Woodhull P01305268 3128997000 2016 2021-01-29 14:40:06Z RUSSELL GRONEWOLD 1600 SOUTH 48TH STREET LINCOLN NE 685061299 3542954 false X WWW.BRYANHEALTH.ORG X 1985 NE BRYAN HEALTH'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS AND COMMUNITIES. 17 14 224 14 0 0 13862 59718 418710 852820 -208 0 2178458 2630416 2610822 3542954 0 0 0 0 25182719 27621257 0 0 412601 -16777536 -19034317 8405183 8586940 -5794361 -5043986 13197174 12884344 11842750 11596329 1354424 1288015 BRYAN HEALTH'S MISSION IS TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION THROUGH COLLABORATION WITH PHYSICIANS AND COMMUNITIES. false false 27008339 852820 THE BRYAN HEALTH SYSTEM CONSISTS OF THREE ACUTE-CARE, FULL-SERVICE HOSPITALS; A PHYSICIAN NETWORK OF PRIMARY, SPECIALTY AND URGENT CARE PRACTICES; A CARDIOLOGY AND CARDIAC/THORACIC/VASCULAR SURGERY PRACTICE; A MEDICAL COLLEGE; A HEALTH, WELLNESS AND REHABILITATION FACILITY; A FOUNDATION; AND A PHYSICIAN-HOSPITAL ORGANIZATION. THE SYSTEM, BASED IN LINCOLN NEBRASKA, IS A NON-PROFIT, TAX-EXEMPT SUPPORTING ORGANIZATION WHICH ALSO PROVIDES STRATEGIC PLANNING, HUMAN RESOURCES, FINANCIAL MANAGEMENT, INFORMATION TECHNOLOGY AND OTHER SERVICES TO THE AFFILIATES OF THE BRYAN HEALTH SYSTEM TO ADVANCE THE HEALTH OF INDIVIDUALS IN OUR REGION. BRYAN HEALTH FURTHER ADVANCES RURAL HEALTH CARE BY PROVIDING MANAGEMENT OVERSIGHT AND OTHER SERVICES TO RURAL HOSPITALS, INCLUDING PHYSICIAN AND EXECUTIVE RECRUITMENT, EDUCATION, CONSULTING, MOBILE SERVICES AND TELEMEDICINE CARE. 27008339 true true false true false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 57 0 true 224 true false false false false false false false false false false X 17 14 true false false false false false false true true false false false true true true true true true true false NE X RUSSELL GRONEWOLD 4024811111 1600 SOUTH 48TH STREET LINCOLN NE 685061299 KIMBERLY RUSSEL PRESIDENT & CEO 35.0 36.0 X X 1416598 0 35890 GENE BRAKE PAST CHAIR 1.0 0 X X 0 0 0 STEVE ERWIN CHAIRPERSON 1.0 1.0 X X 0 0 0 WILLIAM LESTER VICE CHAIRPERSON 1.0 0 X X 0 0 0 DONDE PLOWMAN PHD SECRETARY 1.0 0 X X 0 0 0 ROSS WILCOX TREASURER 1.0 0 X X 1055 0 0 JOHN WOODRICH CHIEF OPERATING OFFICER 1.0 69.0 X X 0 731762 38268 DAVID DYKE MD TRUSTEE 1.0 1.0 X 0 0 0 RICHARD CAMPBELL TRUSTEE 1.0 1.0 X 0 0 0 NICHOLAS CUSICK TRUSTEE 1.0 0 X 952 0 0 RICHARD EVNEN TRUSTEE 1.0 2.0 X 0 0 0 JON HINRICHS MD TRUSTEE 1.0 0 X 0 0 0 ANDREW HOVE JR TRUSTEE 1.0 0 X 0 0 0 JACK HUCK TRUSTEE 1.0 0 X 0 0 0 PREM PAUL PHD TRUSTEE (Resignation 8/18/2016) 1.0 0 X 0 0 0 RENEE SJULIN TRUSTEE 1.0 0 X 0 0 0 MARK WALZ TRUSTEE 1.0 0 X 0 0 0 RUSSELL GRONEWOLD VP FINANCE & CFO 30.0 30.0 X 748065 0 37560 GEORGE CARR VP CHIEF INFORMATION OFFICER 60.0 0 X 476030 0 40127 CAROL FRIESEN VP-Health System Services 60.0 0 X 358545 0 39498 JAN GARVIN VP-HUMAN RESOURCES 60.0 0 X 462837 0 24743 ERIC MOOSS Bryan Physician Network PRESIDENT 0.0 60.0 X 247777 0 28751 ROBERT RAVENSCROFT VP ADVANCEMENT & Chief Development Officer 44.0 16.0 X 465539 0 38340 JEFFREY BURG SUPPLY CHAIN (RESIGNATION 11/1/2016) 50.0 0 X 199981 0 28618 PATRICK GANYO BRYAN HEALTH CONNECT EXECUTIVE DIRECTOR 50.0 0 X 200613 0 34528 JON PEPPMULLER CONTROLLER 50.0 0 X 199318 0 22464 CHRISTOPHER STIPE RURAL PRESIDENT & CEO 50.0 0 X 223053 0 28259 Julie Murray Rural President/CEO 50.0 X 181676 0 24426 5182038 731762 421472 41 false true false Infor Global Solutions PO Box 1450 Minneapolis MN 55485 SOFTWARE SUPPORT 903762 OneNeck IT Solutions LLC PO Box 480 Monroe WI 53566 SOFTWARE SUPPORT 713510 Works Computing Inc 1801 American Blvd East Ste 12 Bloomington MN 55425 SOFTWARE SUPPORT 519797 Leidos Health LLC PO Box 223866 Pittsburgh PA 15251 Software Support 489459 Kurt Salmon US INC 1355 Peachtree Street NE Suite 900 Atlanta GA 30309 Consulting 450000 32 X 59718 59718 Employee Lease Revenue 900099 852820 852820 0 0 0 0 852820 0 0 0 0 HOSPITAL SUPPORT SERVICES 900099 2288826 2288826 PHYSICIAN RECRUITMENT SERVICES 900099 47573 47573 EMR & IT 900099 268298 268298 25719 0 0 25719 2630416 3542954 852820 0 2630416 X 4420300 4420300 13461528 9945093 3214196 302239 1779904 1337008 424986 17910 6830020 5151443 1630797 47780 1129505 838655 269691 21159 329412 329412 460629 460629 40200 40200 649747 494608 155139 2414079 1837672 576407 0 948145 948145 1147222 873301 273921 3884292 2956843 927449 189689 144397 45292 354005 269480 84525 2146631 1634082 512549 911823 694108 217715 CORPORATE COST ALLOCATION -34104223 -34104223 TAXES (PERSONAL PROPERTY, SALES & USE) 376691 286749 89942 MEMBERSHIP DUES 519407 19737 499670 RECRUITMENT & RELOCATION 474481 361190 113291 223453 163973 35967 23513 8586940 27008339 -18834000 412601 4487123 5557886 932159 452639 0 0 0 2575 6458 1898701 2032621 22473543 17841604 5676699 4631939 0 0 199917 202801 13197174 12884344 5628868 5674801 6213882 5921528 11842750 11596329 X 1354424 1288015 1354424 1288015 13197174 12884344 X -5043986 4977577 X false true X true false X X 4 BRYAN MEDICAL CENTER 470376552 3 true 0 0 CRETE AREA MEDICAL CENTER 470841285 3 true 0 0 BRYAN FOUNDATION 237005720 7 true 0 0 BRYAN PHYSICIAN NETWORK 201357375 9 true 0 0 4 0 0 true false false false false false false false false false false false false false false true true true X true true Schedule A, Part I, Line 12g(iii) DESCRIPTION OF SUPPORT PROVIDED TO SUPPORTED ORGANIZATIONS BRYAN HEALTH PROVIDES ADMINISTRATIVE SERVICES TO BRYAN MEDICAL CENTER, CRETE AREA MEDICAL CENTER, BRYAN FOUNDATION, AND BRYAN PHYSICIAN NETWORK IN THE FORM OF STRATEGIC PLANNING, FINANCIAL MANAGEMENT, INFORMATION TECHNOLOGY, HUMAN RESOURCES AND OTHER SERVICES. Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies The supporting organization's purpose is to support and encourage health care services and education through providing financial and management assistance and oversight, and in all other relevant ways aiding and supporting its supported organizations. The parent organization approves investment policies and works closely with each of the supported organizations to manage and direct the supported organizations' income and assets. Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee Pursuant to the governing documents of its supported organizations, Bryan Health, as the sole corporate member, has the power to regularly appoint or elect trustees of each of its supported organizations. Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities Bryan Health, as the sole corporate member of its supported organizations and pursuant to the organizing documents of its supported organizations, exercises a substantial degree of direction over the policies, programs and activities of each of its supported organizations. Specifically, this is evidenced by the fact that Bryan Health's officers or key employees serve as board members for each of the supported organizations. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true false true 59946 59946 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Bryan Health paid the dues for Bryan Medical Center and Crete Area Medical Center to be members of the American Hospital Association (AHA). During the current year the reporting organization made payments for membership dues to the AHA in the amount of $83,491. The AHA reported that 23.65% of dues paid, or $19,746, was used for lobbying activities. In addition, $40,200 was paid to Nowka & Edwards. The firm was retained to assist Bryan Health in reviewing and interpreting various proposed healthcare related bills before the Nebraska State Legislature. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Bryan Health paid the dues for Bryan Medical Center and Crete Area Medical Center to be members of the American Hospital Association (AHA). During the current year the reporting organization made payments for membership dues to the AHA in the amount of $83,491. The AHA reported that 23.65% of dues paid, or $19,746, was used for lobbying activities. In addition, $40,200 was paid to Nowka & Edwards. The firm was retained to assist Bryan Health in reviewing and interpreting various proposed healthcare related bills before the Nebraska State Legislature. 22473543 17841604 4631939 4631939 ACCRUED PENSION BENEFIT OBLIGATION 5921528 5921528 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Under Accounting Standards Codification (ASC), Subtopic 740-10, Income Taxes, the System 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 on derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax benefits identified at December 31, 2016 and 2015. The System does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Tax returns filed by the System are subject to examination by the IRS up to three years from the extended due date of each return. The System recognizes interest and/or penalties related to income tax matters in income tax expense. The System did not have any amounts accrued for interest and penalties at December 31, 2016 and 2015. Tax returns filed by the System and its subsidiaries are no longer subject to examination for the years ended May 31, 2012 and prior. X X true true X X X X false true false false false false false true false KIMBERLY RUSSEL PRESIDENT & CEO 801307 0 257841 0 357450 0 14575 0 21315 0 1452487 0 0 0 JOHN WOODRICH CHIEF OPERATING OFFICER 0 416986 0 114700 0 200076 0 11549 0 26719 0 770030 0 0 RUSSELL GRONEWOLD VP FINANCE & CFO 477222 0 99970 0 170873 0 11971 0 25589 0 785625 0 0 0 GEORGE CARR VP CHIEF INFORMATION OFFICER 271297 0 65809 0 138924 0 12601 0 27526 0 516157 0 0 0 CAROL FRIESEN VP-Health System Services 240803 0 55295 0 62448 0 13842 0 25655 0 398043 0 0 0 JAN GARVIN VP-HUMAN RESOURCES 279432 0 57921 0 125484 0 14575 0 10168 0 487580 0 0 0 ERIC MOOSS Bryan Physician Network PRESIDENT 220719 0 19412 0 7646 0 5808 0 22944 0 276528 0 0 0 ROBERT RAVENSCROFT VP ADVANCEMENT & Chief Development Officer 295294 0 67287 0 102958 0 12556 0 25784 0 503879 0 0 0 JEFFREY BURG SUPPLY CHAIN (RESIGNATION 11/1/2016) 139168 0 17348 0 43466 0 13086 0 15532 0 228599 0 0 0 PATRICK GANYO BRYAN HEALTH CONNECT EXECUTIVE DIRECTOR 174322 0 21446 0 4845 0 8718 0 25811 0 235141 0 0 0 JON PEPPMULLER CONTROLLER 166886 0 19689 0 12743 0 4885 0 17579 0 221782 0 0 0 CHRISTOPHER STIPE RURAL PRESIDENT & CEO 188849 0 33382 0 821 0 5726 0 22532 0 251312 0 0 0 Julie Murray Rural President/CEO 154808 0 21452 0 5416 0 3719 0 20707 0 206102 0 0 0 Schedule J, Part I, Line 3 CEO/EXECUTIVE COMPENSATION BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF THE LARGEST PRIVATE EMPLOYER IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON April 20, 2016. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. Schedule J, Part II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON THIS ORGANIZATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE FOR SERVICES PERFORMED AS EXECUTIVES OF BRYAN HEALTH AND BRYAN MEDICAL CENTER; AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS. Schedule J, Part I, Line 1a Travel for companions Fourteen OF THE Seventeen MEMBERS OF THE BOARD OF TRUSTEES ARE INDEPENDENT COMMUNITY MEMBERS WHO ARE VOLUNTEER BOARD MEMBERS, AND DO NOT RECEIVE ANY COMPENSATION FOR THEIR TIME AND DUTIES AS MEMBERS OF THE BOARD OF TRUSTEES. RESPONSIBILITIES OF TRUSTEES ARE COMPLEX, AND EFFECTIVE GOVERNANCE DEPENDS UPON HAVING BOARD MEMBERS THAT ARE WELL EDUCATED ABOUT ALL ASPECTS OF HEALTH CARE AND HEALTH CARE GOVERNANCE. BRYAN HEALTH ENCOURAGES ONGOING EDUCATION OF ITS TRUSTEES BY PROVIDING REIMBURSEMENT FOR REASONABLE TRAVEL EXPENSES THAT FURTHER THE MISSION OF BRYAN HEALTH. REIMBURSEMENT FOR COMPANIONS OF VOLUNTEER TRUSTEES AND OFFICERS IS LIMITED BY THE BOARD OF TRUSTEES' TRAVEL POLICY TO AIR TRAVEL AT THE COACH LEVEL. ALL TRAVEL OF COMPANIONS IS APPROVED IN ADVANCE BY THE CHIEF EXECUTIVE OFFICER, AND SUBSTANTIATION OF ALL TRAVEL RELATED EXPENSES IS REQUIRED BEFORE PAYMENT. THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION TO THE TRUSTEES AND OFFICERS. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PROVIDES SOCIAL CLUB MEMBERSHIPS FOR SELECT EMPLOYEES IF THERE IS A BUSINESS NEED FOR THE MEMBERSHIP. THE PERSONAL USE PORTION OF THE CLUB MEMBERSHIP IS TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE. THE ORGANIZATION REQUIRES SUBSTANTIATION OF ALL BUSINESS USE EXPENSES. ONE OFFICER AND ONE KEY EMPLOYEE LISTED IN FORM 990, PART VII, SECTION A, RECEIVED THIS BENEFIT DURING THE TAX YEAR. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO ELIGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING 2016: GEORGE CARR, CAROL FRIESEN, JAN GARVIN, RUSSELL GRONEWOLD, ROBERT RAVENSCROFT, KIMBERLY RUSSEL, AND JOHN WOODRICH. Schedule J, Part I, Line 7 Non-fixed payments BRYAN HEALTH OFFERS A MARKET COMPETITIVE INCENTIVE COMPENSATION PROGRAM FOR MEMBERS OF MANAGEMENT. INCENTIVE COMPENSATION IS BASED ON ACHIEVING OBJECTIVE ORGANIZATIONAL AND INDIVIDUAL GOALS. THE WEIGHTS ASSIGNED TO EACH GOAL MAY CHANGE ON AN ANNUAL BASIS. Form 990, Part VI, Line 1a Delegate broad authority to a committee The organization's governing body delegates broad authority to the audit committee to act on its behalf with respect to the review of the Form 990. For more information please see the narrative to Form 990, Part VI, Line 11b. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEVE ERWIN AND GENE BRAKE - Business relationship, STEVE ERWIN AND RICHARD EVNEN - Business relationship, STEVE ERWIN AND JACK HUCK - Business relationship, STEVE ERWIN AND ROBERT RAVENSCROFT - Business relationship, STEVE ERWIN AND KIMBERLY RUSSEL - Business relationship, Steve Erwin and Mark Walz - Business relationship, STEVE ERWIN AND JOHN WOODRICH - Business relationship, STEVE ERWIN AND WILLIAM LESTER - Business relationship, MANY OF THE PERSONS LISTED IN PART VII, SECTION A HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF THEIR EMPLOYMENT BY A BRYAN HEALTH ENTITY. - Form 990, Part VI, Line 11b Review of form 990 by governing body THIS 990 WAS PREPARED BY BRYAN HEALTH'S TAX DIVISION. DURING THE RETURN PREPARATION PROCESS, THE TAX DIVISION WORKS DILIGENTLY WITH OTHER DEPARTMENTS INCLUDING HUMAN RESOURCES, FINANCE, LEGAL, AND ADVANCEMENT TO GATHER INFORMATION TO COMPLETE FORM 990 AND ATTACHED SCHEDULES IN AN ACCURATE AND THOROUGH MANNER. THIS 990 WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND OTHER KEY OFFICERS OF BRYAN HEALTH. THIS 990 WAS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. BRYAN HEALTH'S BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE. EACH MEMBER OF THE AUDIT COMMITTEE RECEIVED A COMPLETE COPY OF THIS 990, PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BRYAN HEALTH HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT IS MONITORED AND ENFORCED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES. BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE QUESTIONNAIRE TO IDENTIFY ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS, OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT. THE QUESTIONNAIRES REQUIRES EACH COVERED PERSON TO SIGN A STATEMENT CERTIFYING THAT HE/SHE: (1) HAS REPORTED INFORMATION THAT IS CORRECT AND COMPLETE TO THE BEST OF THEIR KNOWLEDGE; (2) HAS READ THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE POLICY, AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY. COVERED PERSONS ARE ALSO REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME SUCH CONFLICTS ARISE. PERSONS WHO HAVE NOT RETURNED QUESTIONNAIRES ARE CONTACTED ADDITIONAL TIMES IN AN EFFORT TO RECEIVE COMPLETE AND ACCURATE RESPONSES FROM ALL PERSONS. FAILURE TO COMPLETE THE QUESTIONNAIRE CAN RESULT IN DISCIPLINARY ACTIONS. THE QUESTIONNAIRES ARE REVIEWED IN DETAIL BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH. CONFLICTS ARE CLOSELY MONITORED BY MEMBERS OF THE GOVERNANCE COMMITTEE. THE CONFLICT OF INTEREST POLICY HAS RESTRICTIONS FOR ANY BOARD MEMBER WITH A CONFLICT OF INTEREST; SUCH AS, PROHIBITING THEM FROM PARTICIPATING IN DELIBERATIONS AND VOTING WITH REGARD TO CERTAIN TRANSACTIONS IN WHICH THEY HAVE AN INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF THE LARGEST PRIVATE EMPLOYER IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON April 20, 2016. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. Form 990, Part VI, Line 15b Process to establish compensation of other employees SEE FORM 990, PART VI, SECTION B, LINE 15A. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S ARTICLES OF INCORPORATION AND AMENDMENTS ARE AVAILABLE TO THE PUBLIC ON THE NEBRASKA SECRETARY OF STATE'S WEBSITE AT WWW.SOS.NE.GOV. ALSO, THIS ORGANIZATION IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF BRYAN HEALTH THAT ARE MADE AVAILABLE TO THE PUBLIC BY THE POSTING OF THESE DOCUMENTS THROUGH THE MUNICIPAL SECURITIES RULEMAKING BOARD WEBSITE AT EMMA.MSRB.ORG. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. FEDERAL TAX LAWS DO NOT REQUIRE THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION. Form 990, Part VII, Section A COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON BRYAN HEALTH'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN FORM 990, PART VII, SECTION A, ARE FOR SERVICES PERFORMED AS EXECUTIVES OF BRYAN HEALTH AND BRYAN MEDICAL CENTER AND NOT FOR SERVICES PERFORMED AS MEMBERS OF BRYAN HEALTH'S BOARD. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue - Total Revenue: 25719, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 25719; Form 990, Part IX, Line 11g Other Fees CONSULTING FEES - Total Expense: 1973682, Program Service Expense: 1502428, Management and General Expenses: 471254, Fundraising Expenses: ; OTHER SERVICE FEES - Total Expense: 440397, Program Service Expense: 335244, Management and General Expenses: 105153, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers (to) from related entity - 60085645; Corporate Cost Allocations - -34104223; Additional Investment in Subsidiaries - -21200000; Pension Liability Adjustment - 196155; BRYAN MEDICAL CENTER 1600 SOUTH 48TH STREET LINCOLN NE 68506 470376552 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true CRETE AREA MEDICAL CENTER 2910 BETTEN DRIVE CRETE NE 68333 470841285 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 237005720 FUNDRAISING NE 501(c)(3) 7 BRYAN HEALTH true BRYAN PHYSICIAN NETWORK 1600 SOUTH 48TH STREET LINCOLN NE 68506 201357375 HEALTHCARE NE 501(c)(3) 9 BRYAN HEALTH true BRYAN ENTERPRISES INC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470701037 MEDICAL SERVICES NE BRYAN HEALTH C Corporation 2262180 27178573 1 true INTEGRATED CARDIOLOGY GROUP LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470844961 CARDIOLOGY NE BRYAN HEALTH C Corporation 21156391 5443763 1 true BRYAN HEALTH CONNECT 1600 SOUTH 48TH STREET LINCOLN NE 68506 364771145 PHYSICIAN HOSPITAL ORGANIZATION NE BRYAN HEALTH C Corporation 242851 123933 1 true false false true false false false false false false false false true true true true true true true true BRYAN FOUNDATION L 238421 FMV BRYAN MEDICAL CENTER L 32118373 FMV CRETE AREA MEDICAL CENTER L 526733 FMV BRYAN PHYSICIAN NETWORK L 118431 FMV Bryan Enterprises L 993228 FMV Bryan Heart L 104495 FMV Bryan Health Connect O 446226 FMV BRYAN PHYSICIAN NETWORK O 302615 FMV BRYAN MEDICAL CENTER P 6983563 FMV CRETE AREA MEDICAL CENTER Q 1464180 FMV BRYAN MEDICAL CENTER Q 2144966 FMV BRYAN PHYSICIAN NETWORK Q 1611720 FMV Bryan Enterprises Q 261152 FMV Bryan Heart Q 1900878 FMV Bryan Enterprises R 10000000 FMV BRYAN PHYSICIAN NETWORK R 2500000 FMV Bryan Health Connect R 400000 FMV Bryan Heart R 10800000 FMV BRYAN MEDICAL CENTER S 55850000 FMV CRETE AREA MEDICAL CENTER S 663518 FMV BRYAN FOUNDATION C 59718 FMV Bryan Health Connect L 4542 FMV