2015-11-16T10:55:05-06:00 2014-12-31 WithumSmithBrown PC 465 South St Ste 200 Morristown NJ 079606497 990 2014-01-01 222977312 SAINT BARNABAS BEHAVIORAL HEALTH CENTER % CATHERINE DOWDY CPA SAIN 9733224032 1691 ROUTE 9 TOMS RIVER NJ 08754 JASON VIGLIAROLO CFO 9738989494 2015-11-09 true Scott J Mariani P00642486 9738989494 2014 2016-02-25 16:41:14Z BARNABAS HEALTH BEHAVIORAL HLTH CTR BARRY H OSTROWSKY 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 15871744 false X WWW.BARNABASHEALTH.ORG X 1987 NJ TO BE THE LEADING REGIONAL PROVIDER OF QUALITY OUTCOME BEHAVIORAL HEALTHCARE SERVICES. 9 4 144 0 0 0 14433 13204282 15765331 0 0 974964 91980 14179246 15871744 6198 1000 0 0 8796093 8756559 0 0 0 4956389 6899397 13758680 15656956 420566 214788 44251035 41406061 24272691 21212929 19978344 20193132 X BARNABAS HEALTH BEHAVIORAL HEALTH CENTER'S VISION IS TO BE A LEADING, COMPREHENSIVE PROVIDER OF QUALITY BEHAVIORAL HEALTHCARE SERVICES TO THE POPULATION OF CENTRAL AND COASTAL NEW JERSEY. TO DEVELOP A REGIONAL OUTREACH AND REFERRAL SYSTEM THAT WILL EDUCATE, PROMOTE AND FACILITATE SMOOTH ACCESS TO OUR COMPREHENSIVE SERVICES, AND MERGE THIS CONTINUUM OF SERVICES INTO A STATEWIDE BEHAVIORAL HEALTHCARE SYSTEM. ITS MISSION IS TO BE THE LEADING REGIONAL PROVIDER OF QUALITY OUTCOME BEHAVIORAL HEALTHCARE SERVICES. THESE SERVICES WILL HAVE VALUE IN THEIR COST EFFECTIVENESS FOR CUSTOMERS AND OFFER A COMPREHENSIVE CONTINUUM OF SERVICE PROVIDED IN AN INTEGRATED HEALTHCARE DELIVERY SYSTEM. IT'S VALUES: - DEDICATION AND COMMITMENT TO PROVIDING INDIVIDUALIZED QUALITY BEHAVIORAL HEALTHCARE BY PRACTICING CONTINUOUS QUALITY IMPROVEMENT PRINCIPLES AS WELL AS CONDUCTING PROFESSIONAL EDUCATION AND TRAINING. - A PROFESSIONAL COLLABORATION AND COMMUNICATION WITH OTHER CLINICAL PROFESSIONALS, EMPLOYEES, MANAG false false 9264393 0 9874315 EXPENSES INCURRED IN PROVIDING MEDICALLY NECESSARY INPATIENT PSYCHIATRIC SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF AN INDIVIDUAL'S RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. DURING 2014 THE ORGANIZATION SERVICED 1,122 PATIENTS FOR A TOTAL OF 12,477 PATIENT DAYS. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 920319 0 1194581 EXPENSES INCURRED IN PROVIDING MEDICALLY NECESSARY OUTPATIENT MENTAL HEALTH SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF AN INDIVIDUAL'S RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. DURING 2014 THE ORGANIZATION SERVICED 793 PATIENTS FOR A TOTAL OF 6,324 PATIENT DAYS. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 3906549 1000 4696435 EXPENSES INCURRED IN PROVIDING OTHER MEDICALLY NECESSARY INPATIENT AND OUTPATIENT PSYCHIATRIC SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF AN INDIVIDUAL'S RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 14091261 true true false true false false false false false false true false 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 true true true true false false true 198 0 true 144 true false false false false false false false false false false X 9 4 true false false false true true true true true false false true true true true true true true true false NJ X CATHERINE DOWDY CPA 7329238929 2 CRESCENT PLACE OCEANPORT NJ 07757 X THOMAS F KELAHER ESQ CHAIRMAN - TRUSTEE 1.0 0.0 X X 0 0 0 DAVID SICKEL VICE CHAIRMAN - TRUSTEE 1.0 0.0 X X 0 0 0 PETER VAN DYKE ESQ SECRETARY - TRUSTEE 1.0 0.0 X X 0 0 0 JOHN ERNST III TRUSTEE 1.0 0.0 X 0 0 0 JOE HICKS TRUSTEE; EX-OFFICIO - CEO 55.0 0.0 X 403597 0 45769 SIRAJUDDIN ISMAIL MD TRUSTEE 55.0 0.0 X 0 315671 32963 DAVID A MEBANE ESQ TRUSTEE 55.0 0.0 X 0 867927 44423 ROBERT W SINGER TRUSTEE 1.0 0.0 X 0 0 0 DON SUMMA CPA TRUSTEE 1.0 0.0 X 0 0 0 MARK D PILLA TRUSTEE (TERM 3/1/14) 1.0 0.0 X 0 5385 0 JOSEPH FERRERA CHIEF OPERATING OFFICER 55.0 0.0 X 201799 0 20879 CARYL L SINGER VICE PRESIDENT 50.0 0.0 X 176537 0 26374 JASON VIGLIAROLO CHIEF FINANCIAL OFFICER 55.0 0.0 X 172979 0 9560 ALICE A ROBINSON VICE PRESIDENT 50.0 0.0 X 114394 0 7036 CHRISTINE BELLUARDO VICE PRESIDENT 50.0 0.0 X 107252 0 24783 KIM WALSH DIRECTOR 50.0 0.0 X 148558 0 30995 DONNA M MALONEY PHARMACIST 50.0 0.0 X 122275 0 9276 THOMAS R PERCELLO FORMER OFFICER 55.0 0.0 X 0 429154 121016 1447391 1618137 373074 8 true true false CENTRAL JERSEY BEHAVIORAL HEALTH 1691 US HIGHWAY 9 TOMS RIVER NJ 08754 MEDICAL/MANAGEMENT 3073145 SBC MANAGEMENT CORPORATION 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 MANAGEMENT 956563 MONMOUTH OCEAN HOSPITAL SERVICES CO 4806 MEGILL ROAD SUITE 14 NEPTUNE NJ 07753 TRANSPORTATION 211640 MONMOUTH MEDICAL CENTER 300 SECOND AVENUE LONG BRANCH NJ 07740 MEDICAL 201714 PREMIER ENTERPRISES LLC 1520 ROUTE 37 WEST SUITE 4 TOMS RIVER NJ 08755 CONSTRUCTION 159545 6 14433 14433 NET PATIENT SERVICE REVENUE 541900 10476999 10476999 OTHER HEALTHCARE RELATED REVENUE 541900 234096 234096 REIMBURSEMENT FROM AFFILIATES 900099 5054236 5054236 15765331 0 0 0 43855 43855 0 43855 43855 0 0 0 0 CAFETERIA REVENUE 721210 48125 48125 48125 15871744 15765331 91980 1000 1000 0 0 0 1310959 1179863 131096 0 6437987 5794189 643798 250997 225898 25099 300173 270155 30018 456443 410799 45644 964157 867741 96416 4033 3630 403 0 1410 1269 141 0 0 3692 3323 369 28865 25979 2886 1378173 1240356 137817 10680 9612 1068 0 1040642 936578 104064 100044 90040 10004 0 0 502601 452341 50260 0 335907 302316 33591 66707 60036 6671 CONTRACTED SERVICES 1166892 1050203 116689 0 MEDICAL SUPPLIES 792524 713272 79252 0 PHYSICIAN FEES 107047 96341 10706 0 REPAIRS & MAINTENANCE 151987 136788 15199 0 244036 219532 24504 15656956 14091261 1565695 0 X 1339 1339 -470 100 0 0 1622196 1329283 0 0 0 0 0 0 103698 103698 468878 378718 13909286 8320885 5689716 5588401 0 0 0 0 313225 334975 0 0 36052453 33669547 44251035 41406061 1234871 1561421 0 0 6446627 6653084 0 0 0 0 0 0 0 0 0 0 16591193 12998424 24272691 21212929 X 19978344 20193132 0 0 0 0 19978344 20193132 44251035 41406061 214788 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1410 1410 SCHEDULE C, PART II-B; LINE 1I A RELATED FOR-PROFIT ORGANIZATION PAID INDEPENDENT OUTSIDE LOBBYING FIRMS TO PERFORM LOBBYING EFFORTS ON BEHALF OF BARNABAS HEALTH AND ITS AFFILIATES, INCLUDING THIS ORGANIZATION. THESE AMOUNTS CAN BE REVIEWED ON THE FORM 990 FILED BY BARNABAS HEALTH, INC.; THE TAX-EXEMPT PARENT OF BARNABAS HEALTH AND AFFILIATES. IN ADDITION, THE ORGANIZATION IS A MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION WHICH ENGAGES IN LOBBYING EFFORTS ON BEHALF OF ITS MEMBER HOSPITALS. A PORTION OF THE DUES PAID TO THIS ORGANIZATION HAS BEEN ALLOCATED TO LOBBYING ACTIVITES PERFORMED ON BEHALF OF THE ORGANIZATION. THIS ALLOCATION AMOUNTED TO $1,410 DURING 2014. 10544287 5747892 4796395 444666 444666 0 2409147 2128327 280820 511186 511186 5588401 PARTY PAYORS, NET 76492 OTHER ASSETS 166500 OTHER RECEIVABLES 272565 DUE FROM AFFILIATES 33153990 33669547 0 DUE TO AFFILIATES; CURRENT 2076305 OTHER LIABILITIES 385959 PARTY PAYORS; CURRENT 0 PARTY PAYORS; NON-CURRENT 332255 DUE TO AFFILIATES; NON-CURRENT 643085 (JOINT AND SEVERAL LIABILITIES) 9560820 12998424 X SCHEDULE D, PART X THE ORGANIZATION IS AN AFFILIATE WITHIN BARNABAS HEALTH ("BH"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. BH ISSUES CONSOLIDATED AUDITED FINANCIAL STATEMENTS WHICH INCLUDE ALL RELATED ENTITIES; INCLUDING THIS ORGANIZATION. THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS FOR THE BH HOSPITALS AND CERTAIN OTHER BH AFFILIATES. THE FOOTNOTE BELOW IS FROM BH'S 2014 CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND REPORTS BH'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): THE CORPORATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013. true true X true X true X true true true false false 50382 19582 30800 0.00200 50382 19582 30800 0.00200 13663 0 13663 0.00090 190020 0 190020 0.01210 2363 0 2363 0.00020 206046 0 206046 0.01320 256428 19582 236846 0.01520 false 591897 261487 7405536 6677745 727791 X true true 1 1 SAINT BARNABAS BEHAVIORAL HEALTH 1691 ROUTE 9 TOMS RIVER NJ 08754 WWW.BARNABASHEALTH.ORG 21501 X SAINT BARNABAS BEHAVIORAL HEALTH 1 false false true X X X X X X X X X X 13 true true true true X WWW.BARNABASHEALTH.ORG X WWW.CO.OCEAN.NJ.US X X true 13 false WWW.BARNABASHEALTH.ORG true false true X 200. 300. X X X X X true true X X X X true X X X X true X false X X X X true X false false SCHEDULE H, PART V, SECTION B, QUESTION 3J The COMMUNITY HEALTH NEEDS ASSESSMENT ("CHNA") included a comprehensive review of secondary data sources; new area estimates such as AFFORDABLE CARE ACT insurance impact and facility-specific and the facility's service area-specific utilization (e.g. ambulatory care sensitive condition admissions and ED visits) and other measures (e.g. re-admission rates). SCHEDULE H, PART V, SECTION B, QUESTION 5 The Professional Advisory Committee of the Mental Health Board administered a county wide survey to solicit community feedback regarding the current mental health service delivery system. The data collected from over 400 survey responses was utilized during the planning process as a tool to help determine planning priorities. In addition to community surveys, three planning sessions were held with participants from both mental health agencies and addictions service delivery systems to make the information reported as all-inclusive as possible. SCHEDULE H, PART V, SECTION B, QUESTION 6A AND 6B This document was created by the Professional Advisory Committee of the Mental Health Board including numerous community stakeholders, volunteer planning partners and other hospital representatives from Community Medical Center, Kimball Medical Center, Ocean Medical Center and THE UNIVERSITY OF MEDICINE AND DENTISTRY. Further details regarding committee members and plan contributors are contained in the Mental Health Plan document. SCHEDULE H, PART V, SECTION B, QUESTION 7D The Ocean County Mental Health Plan Update document was submitted to the Ocean County Board of Chosen Freeholders for review and endorsement after the Mental Health Board unanimously approved the Plan Update. In addition, the Board has made the document available to members of the public in three ways: (1) electronically via the Ocean County Department of Human Services website, (2) via CD-ROM upon request, or (3) by hard copy for those needing special accommodations through the County Mental Health Administrator's office. SCHEDULE H, PART V, SECTION B, QUESTION 8 The facility, with limited resources, prioritized health needs identified and developed an implementation plan to address these priority health need areas. Facility strategic plan maps to improve community health are included the CHNA implementation plan. The CHNA implementation plan also includes resources, actions and goals (measurable). SCHEDULE H, PART V, SECTION B, QUESTION 11 As discussed above, the facility conducted a comprehensive assessment and a myriad of health needs were identified. Given limited resources, needs were prioritized with consideration of service array offered by the facility and ability to collaborate. SCHEDULE H, PART V,SECTION B,Q'S 13B,13H,15E,16I,18D,19D,20E,21C,21D,23,24 NOT APPLICABLE. SCHEDULE H, PART I IN ADDITION TO THE NET COMMUNITY BENEFIT COSTS INCURRED BY THE ORGANIZATION AS REPORTED IN SCHEDULE H, PART I, LINE 7; PLEASE REFER TO SCHEDULE O OF THIS FORM 990 FOR THE ORGANIZATION'S NARRATIVE COMMUNITY BENEFIT STATEMENT FOR ADDITIONAL INFORMATION ON HOW THE ORGANIZATION PROMOTES HEALTH AND PROVIDES HEALTHCARE SERVICES TO THE COMMUNITY REGARDLESS OF AN INDIVIDUAL'S ABILITY TO PAY IN FURTHERANCE OF ITS CHARITABLE TAX-EXEMPT PURPOSES. SCHEDULE H, PART I; LINE 3C THE INCOME BASED CRITERIA USED TO DETERMINE ELIGIBILITY IS PER NEW JERSEY ADMINISTRATIVE CODE 10:52 SUB CHAPTERS 11, 12 AND 13, AND BASED UPON THE 2013 POVERTY GUIDELINES (DEPARTMENT OF HEALTH AND SENIOR SERVICES). FPG ARE INCLUDED IN THE CRITERIA FOR DETERMINING ELIGIBILITY FOR CHARITY AND DISCOUNTED CARE. SCHEDULE H, PART I; QUESTION 6A NOT APPLICABLE. SCHEDULE H, PART I; QUESTION 7G NO COSTS RELATING TO SUBSIDIZED HEALTHCARE SERVICES ARE ATTRIBUTABLE TO ANY PHYSICIAN CLINICS. SCHEDULE H, PART I, QUESTION 7 WORKSHEET 2 WAS USED FOR THE COST TO CHARGE RATIO. SCHEDULE H, PART II COMMUNITY BUILDING ACTIVITIES UNDERTAKEN BY THE FACILITY IMPROVE THE MEDICAL AND SOCIOECONOMIC WELL-BEING OF THE COMMUNITIES IN OUR CARE. THIS IS ACCOMPLISHED THROUGH A WIDE ARRAY OF ACTIVITIES AND SERVICES, INCLUDING, BUT NOT LIMITED, TO: - SERVICE ON STATE AND REGIONAL ADVOCACY COMMITTEES AND BOARDS, - VOLUNTEERISM WITH LOCAL COMMUNITY-BASED NON-PROFIT ADVOCACY GROUPS, - PARTICIPATION IN CONFERENCES AND OTHER EDUCATIONAL ACTIVITIES TO PROMOTE UNDERSTANDING OF THE CAUSES AND TREATMENT OF HEALTH CONCERNS, - THE PROVISION OF EDUCATIONAL MATERIALS AND SPONSORING HEALTH EDUCATION SEMINARS AND OUTREACH SESSIONS FOR ITS PATIENTS AND FOR COMMUNITY PROVIDERS [PRESENTATIONS ARE OFTEN PROVIDED BY PHYSICIANS, NURSES AND OTHER HEALTHCARE PROFESSIONALS], - PARTICIPATION IN COMMUNITY HEALTH FAIRS, - SERVING ON THE BOARDS OF MANY LOCAL NOT FOR-PROFIT ORGANIZATIONS AND PROVIDE OTHER FORMS OF SUPPORT (FUNDRAISING, ACTIVITY PARTICIPATION), AND - PROFESSIONAL EDUCATION PLEASE ALSO REFER TO FORM 990, SCHEDULE O, WHICH CONTAINS THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT AND SUMMARY OF ALL ENTITIES WHICH COMPRISE BARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. SCHEDULE H, PART III, SECTION A; QUESTION 1 HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION STATEMENT NO. 15 ("STATEMENT 15") PROVIDES GUIDELINES FOR DISTINGUISHING CHARITY CARE FROM BAD DEBT EXPENSE. STATEMENT 15 REQUIRES THAT CHARITY CARE IS NOT RECOGNIZED AS RECEIVABLE OR REVENUE IN THE FINANCIAL STATEMENTS. STATEMENT 15 FURTHER EXPLAINS THAT SELF-PAY PATIENTS THAT DO HAVE A REASONABLE LIKELIHOOD OF PAYMENT SHOULD BE REPORTED AS CHARITY CARE AND NOT BAD DEBT EXPENSE. THE HOSPITAL GENERALLY FOLLOWS THE GUIDELINES OUTLINED IN STATEMENT 15. IN ADDITION, THE HOSPITAL FOLLOWS THE STATE OF NEW JERSEY GUIDELINES IN DETERMINING CHARITY CARE ELIGIBILITY. IN CERTAIN INSTANCES, IT IS UNLIKELY THAT UNINSURED PATIENTS WILL PAY FOR THE SERVICES RENDERED, BUT THEY DO NOT QUALIFY FOR THE STATE'S CHARITY CARE PROGRAM BECAUSE OF LACK OF PATIENT COOPERATION OR OTHER REASONS. THE HOSPITAL PURSUES COLLECTION OF THESE AMOUNTS AND UNPAID BALANCES ARE REPORTED AS BAD DEBT EXPENSE. UNDER STATEMENT 15, THESE AMOUNTS WOULD BE RECORDED AS CHARITY CARE RATHER THAN BAD DEBT EXPENSE AND THIS IS THE RATIONALE FOR OUR RESPONSE: "NO". SCHEDULE H, PART III, SECTION A; QUESTIONs 2, 3 & 4 BAD DEBT EXPENSE WAS CALCULATED USING THE PROVIDERS' BAD DEBT EXPENSE FROM FINANCIAL STATEMENT, NET OF ACCOUNTS WRITTEN OFF AT CHARGES. BARNABAS HEALTH AND ITS AFFILIATES, INCLUDING ITS HOSPITALS AND SUBSIDIARIES, PREPARE AND ISSUE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. BH'S ALLOWANCE FOR DOUBTFUL ACCOUNTS (BAD DEBT EXPENSE) METHODOLOGY AND CHARITY CARE POLICIES ARE CONSISTENTLY APPLIED ACROSS ALL HOSPITAL AFFILIATES. PLEASE REFER TO FOOTNOTES 2(D) AND 2(O) ON PAGES 8 AND 14; RESPECTIVELY, OF THE BARNABAS HEALTH, INC. AUDITED CONSOLIDATED FINANCIAL STATEMENTS ATTACHED TO THIS FORM 990. CHARITY CARE AND COMMUNITY BENEFIT IN ACCORDANCE WITH ITS MISSION AND PHILOSOPHY, BARNABAS HEALTH'S HOSPITALS COMMIT SUBSTANTIAL RESOURCES TO BOTH THE INDIGENT POPULATION AND THE BROADER COMMUNITY. THE CORPORATION'S CHARITY CARE POLICY IS TO PROVIDE CARE WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY FOR SERVICES RENDERED. TO THE EXTENT THAT PATIENTS DO NOT HAVE THE ABILITY TO PAY, SERVICES RENDERED TO THOSE PATIENTS ARE REPORTED AS CHARITY CARE. THE CORPORATION'S HOSPITALS AND AFFILIATES ALSO PROVIDE OTHER BENEFITS THROUGH A BROAD RANGE OF COMMUNITY SERVICE PROGRAMS AND CHARITABLE ACTIVITIES. THE AMOUNT OF CHARITY CARE, COMMUNITY SERVICE PROGRAMS, AND CHARITABLE ACTIVITIES, AT COST, PROVIDED TO THE INDIGENT POPULATION AND BROADER COMMUNITY FOR THE YEARS ENDED DECEMBER 31 IS AS FOLLOWS: 2014 2013 -------- ------- (IN THOUSANDS) COST OF CHARITY CARE AND COMMUNITY BENEFIT PROGRAMS: - NET COST OF CHARITY CARE PROVIDED $29,641 $68,460 - UNPAID COST OF PUBLIC PROGRAMS, MEDICAID AND OTHER MEANS TESTED PROGRAMS $65,794 $45,530 OTHER PROGRAMS: - CASH AND IN-KIND DONATIONS $ 2,265 $ 2,733 - EDUCATION AND RESEARCH $37,106 $48,067 - SUBSIDIZED DEPARTMENTS $ 5,048 $ 6,246 - OTHER COMMUNITY BENEFIT $ 2,887 $ 2,602 THE CORPORATION'S HOSPITALS UTILIZE A COST TO CHARGE RATIO METHODOLOGY TO CONVERT CHARITY CARE TO COST. THE COST TO CHARGE RATIO IS CALCULATED UTILIZING THE CORPORATION'S COST ACCOUNTING SYSTEM. THE STATE OF NEW JERSEY'S REGULATIONS PROVIDE FOR THE DISTRIBUTION OF FUNDS FROM A CHARITY CARE FUND, WHICH IS INTENDED TO PARTIALLY OFFSET THE COST OF SERVICES PROVIDED TO THE UNINSURED, AS WELL AS A HOSPITAL RELIEF FUND, WHICH IS INTENDED TO PRIMARILY OFFSET THE COST OF SERVICES PROVIDED FOR CERTAIN DIAGNOSIS, INCLUDING MENTAL HEALTH, SUBSTANCE ABUSE, MATERNITY AND COMPLEX NEONATAL CASES, TUBERCULOSIS, AND AIDS. THESE FUNDS ARE DISTRIBUTED TO THE CORPORATION'S HOSPITALS BASED ON THEIR LEVEL OF CHARITY CARE AND UNITS OF SERVICE IN RELATION TO ALL OTHER NEW JERSEY HOSPITALS. FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, BARNABAS HEALTH'S HOSPITALS RECEIVED DISTRIBUTIONS FROM BOTH FUNDS TOTALING $89,254 AND $61,850, RESPECTIVELY. THE RATIONALE FOR INCLUDING A PORTION OF BAD DEBT AMOUNTS AS COMMUNITY BENEFIT IS DISCUSSED IN RESPONSE TO PART III, LINE 8 BELOW. SCHEDULE H, PART III, SECTION B; QUESTION 8 MEDICARE COSTS WERE DERIVED FROM THE 2013 MEDICARE COST REPORT. MEDICARE UNDERPAYMENTS AND BAD DEBT ARE COMMUNITY BENEFIT AND ASSOCIATED COSTS ARE INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. THE ORGANIZATION FEELS THAT MEDICARE UNDERPAYMENTS (SHORTFALL) AND BAD DEBT ARE COMMUNITY BENEFIT AND ASSOCIATED COSTS ARE INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. AS OUTLINED MORE FULLY BELOW THE ORGANIZATION BELIEVES THAT THESE SERVICES AND RELATED COSTS PROMOTE THE HEALTH OF THE COMMUNITY AS A WHOLE AND ARE RENDERED IN CONJUNCTION WITH THE ORGANIZATION'S CHARITABLE TAX-EXEMPT PURPOSES AND MISSION IN PROVIDING MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUAL'S IN A NON-DISCRIMINATORY MANNER WITHOUT REGARD TO RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY AND CONSISTENT WITH THE COMMUNITY BENEFIT STANDARD PROMULGATED BY THE IRS. THE COMMUNITY BENEFIT STANDARD IS THE CURRENT STANDARD FOR A HOSPITAL FOR RECOGNITION AS A TAX-EXEMPT AND CHARITABLE ORGANIZATION UNDER INTERNAL REVENUE CODE ("IRC") 501(C)(3). THE ORGANIZATION IS RECOGNIZED AS A TAX-EXEMPT ENTITY AND CHARITABLE ORGANIZATION UNDER 501(C)(3) OF THE IRC. ALTHOUGH THERE IS NO DEFINITION IN THE TAX CODE FOR THE TERM "CHARITABLE" A REGULATION PROMULGATED BY THE DEPARTMENT OF THE TREASURY PROVIDES SOME GUIDANCE AND STATES THAT "[T]HE TERM CHARITABLE IS USED IN 501(C)(3) IN ITS GENERALLY ACCEPTED LEGAL SENSE," AND PROVIDES EXAMPLES OF CHARITABLE PURPOSES, INCLUDING THE RELIEF OF THE POOR OR UNPRIVILEGED; THE PROMOTION OF SOCIAL WELFARE; AND THE ADVANCEMENT OF EDUCATION, RELIGION, AND SCIENCE. NOTE IT DOES NOT EXPLICITLY ADDRESS THE ACTIVITIES OF HOSPITALS. IN THE ABSENCE OF EXPLICIT STATUTORY OR REGULATORY REQUIREMENTS APPLYING THE TERM "CHARITABLE" TO HOSPITALS, IT HAS BEEN LEFT TO THE IRS TO DETERMINE THE CRITERIA HOSPITALS MUST MEET TO QUALIFY AS IRC 501(C)(3) CHARITABLE ORGANIZATIONS. THE ORIGINAL STANDARD WAS KNOWN AS THE CHARITY CARE STANDARD. THIS STANDARD WAS REPLACED BY THE IRS WITH THE COMMUNITY BENEFIT STANDARD WHICH IS THE CURRENT STANDARD. CHARITY CARE STANDARD IN 1956, THE IRS ISSUED REVENUE RULING 56-185, WHICH ADDRESSED THE REQUIREMENTS HOSPITALS NEEDED TO MEET IN ORDER TO QUALIFY FOR IRC 501(C)(3) STATUS. ONE OF THESE REQUIREMENTS IS KNOWN AS THE "CHARITY CARE STANDARD." UNDER THE STANDARD, A HOSPITAL HAD TO PROVIDE, TO THE EXTENT OF ITS FINANCIAL ABILITY, FREE OR REDUCED-COST CARE TO PATIENTS UNABLE TO PAY FOR IT. A HOSPITAL THAT EXPECTED FULL PAYMENT DID NOT, ACCORDING TO THE RULING, PROVIDE CHARITY CARE BASED ON THE FACT THAT SOME PATIENTS ULTIMATELY FAILED TO PAY. THE RULING EMPHASIZED THAT A LOW LEVEL OF CHARITY CARE DID NOT NECESSARILY MEAN THAT A HOSPITAL HAD FAILED TO MEET THE REQUIREMENT SINCE THAT LEVEL COULD REFLECT ITS FINANCIAL ABILITY TO PROVIDE SUCH CARE. THE RULING ALSO NOTED THAT PUBLICLY SUPPORTED COMMUNITY HOSPITALS WOULD NORMALLY QUALIFY AS CHARITABLE ORGANIZATIONS BECAUSE THEY SERVE THE ENTIRE COMMUNITY, AND A LOW LEVEL OF CHARITY CARE WOULD NOT AFFECT A HOSPITAL'S EXEMPT STATUS IF IT WAS DUE TO THE SURROUNDING COMMUNITY'S LACK OF CHARITABLE DEMANDS. COMMUNITY BENEFIT STANDARD IN 1969, THE IRS ISSUED REVENUE RULING 69-545, WHICH "REMOVE[D]" FROM REVENUE RULING 56-185 "THE REQUIREMENTS RELATING TO CARING FOR PATIENTS WITHOUT CHARGE OR AT RATES BELOW COST." UNDER THE STANDARD DEVELOPED IN REVENUE RULING 69-545, WHICH IS KNOWN AS THE "COMMUNITY BENEFIT STANDARD," HOSPITALS ARE JUDGED ON WHETHER THEY PROMOTE THE HEALTH OF A BROAD CLASS OF INDIVIDUALS IN THE COMMUNITY. THE RULING INVOLVED A HOSPITAL THAT ONLY ADMITTED INDIVIDUALS WHO COULD PAY FOR THE SERVICES (BY THEMSELVES, PRIVATE INSURANCE, OR PUBLIC PROGRAMS SUCH AS MEDICARE), BUT OPERATED A FULL-TIME EMERGENCY ROOM THAT WAS OPEN TO EVERYONE. THE IRS RULED THAT THE HOSPITAL QUALIFIED AS A CHARITABLE ORGANIZATION BECAUSE IT PROMOTED THE HEALTH OF PEOPLE IN ITS COMMUNITY. THE IRS REASONED THAT BECAUSE THE PROMOTION OF HEALTH WAS A CHARITABLE PURPOSE ACCORDING TO THE GENERAL LAW OF CHARITY, IT FELL WITHIN THE "GENERALLY ACCEPTED LEGAL SENSE" OF THE TERM "CHARITABLE," AS REQUIRED BY TREAS. REG. 1.501(C)(3)-1(D)(2). THE IRS RULING STATED THAT THE PROMOTION OF HEALTH, LIKE THE RELIEF OF POVERTY AND THE ADVANCEMENT OF EDUCATION AND RELIGION, IS ONE OF THE PURPOSES IN THE GENERAL LAW OF CHARITY THAT IS DEEMED BENEFICIAL TO THE COMMUNITY AS A WHOLE EVEN THOUGH THE CLASS OF BENEFICIARIES ELIGIBLE TO RECEIVE A DIRECT BENEFIT FROM ITS ACTIVITIES DOES NOT INCLUDE ALL MEMBERS OF THE COMMUNITY, SUCH AS INDIGENT MEMBERS OF THE COMMUNITY, PROVIDED THAT THE CLASS IS NOT SO SMALL THAT ITS RELIEF IS NOT OF BENEFIT TO THE COMMUNITY. THE IRS CONCLUDED THAT THE HOSPITAL WAS "PROMOTING THE HEALTH OF A CLASS OF PERSONS THAT IS BROAD ENOUGH TO BENEFIT THE COMMUNITY" BECAUSE ITS EMERGENCY ROOM WAS OPEN TO ALL AND IT PROVIDED CARE TO EVERYONE WHO COULD PAY, WHETHER DIRECTLY OR THROUGH THIRD-PARTY REIMBURSEMENT. OTHER CHARACTERISTICS OF THE HOSPITAL THAT THE IRS HIGHLIGHTED INCLUDED THE FOLLOWING: ITS SURPLUS FUNDS WERE USED TO IMPROVE PATIENT CARE, EXPAND HOSPITAL FACILITIES, AND ADVANCE MEDICAL TRAINING, EDUCATION, AND RESEARCH; IT WAS CONTROLLED BY A BOARD OF TRUSTEES THAT CONSISTED OF INDEPENDENT CIVIC LEADERS; AND HOSPITAL MEDICAL STAFF PRIVILEGES WERE AVAILABLE TO ALL QUALIFIED PHYSICIANS. MEDICARE UNDERPAYMENTS AND BAD DEBT ARE COMMUNITY BENEFIT AND ASSOCIATED COSTS ARE INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. THE AMERICAN HOSPITAL ASSOCIATION ("AHA") FEELS THAT MEDICARE UNDERPAYMENTS (SHORTFALL) AND BAD DEBT ARE COMMUNITY BENEFIT AND THUS INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. THIS ORGANIZATION AGREES WITH THE AHA POSITION. AS OUTLINED IN THE AHA LETTER TO THE IRS DATED AUGUST 21, 2007 WITH RESPECT TO THE FIRST PUBLISHED DRAFT OF THE NEW FORM 990 AND SCHEDULE H, THE AHA FELT THAT THE IRS SHOULD INCORPORATE THE FULL VALUE OF THE COMMUNITY BENEFIT THAT HOSPITALS PROVIDE BY COUNTING MEDICARE UNDERPAYMENTS (SHORTFALL) AS QUANTIFIABLE COMMUNITY BENEFIT FOR THE FOLLOWING REASONS: - PROVIDING CARE FOR THE ELDERLY AND SERVING MEDICARE PATIENTS IS AN ESSENTIAL PART OF THE COMMUNITY BENEFIT STANDARD. - MEDICARE, LIKE MEDICAID, DOES NOT PAY THE FULL COST OF CARE. RECENTLY, MEDICARE REIMBURSES HOSPITALS ONLY 92 CENTS FOR EVERY DOLLAR THEY SPEND TO TAKE CARE OF MEDICARE PATIENTS. THE MEDICARE PAYMENT ADVISORY COMMISSION ("MEDPAC") IN ITS MARCH 2007 REPORT TO CONGRESS CAUTIONED THAT UNDERPAYMENT WILL GET EVEN WORSE, WITH MARGINS REACHING A 10-YEAR LOW AT NEGATIVE 5.4 PERCENT. - MANY MEDICARE BENEFICIARIES, LIKE THEIR MEDICAID COUNTERPARTS, ARE POOR. MORE THAN 46 PERCENT OF MEDICARE SPENDING IS FOR BENEFICIARIES WHOSE INCOME IS BELOW 200 PERCENT OF THE FEDERAL POVERTY LEVEL. MANY OF THOSE MEDICARE BENEFICIARIES ARE ALSO ELIGIBLE FOR MEDICAID -- SO CALLED "DUAL ELIGIBLES." THERE IS EVERY COMPELLING PUBLIC POLICY REASON TO TREAT MEDICARE AND MEDICAID UNDERPAYMENTS SIMILARLY FOR PURPOSES OF A HOSPITAL'S COMMUNITY BENEFIT AND INCLUDE THESE COSTS ON FORM 990, SCHEDULE H, PART I. MEDICARE UNDERPAYMENT MUST BE SHOULDERED BY THE HOSPITAL IN ORDER TO CONTINUE TREATING THE COMMUNITY'S ELDERLY AND POOR. THESE UNDERPAYMENTS REPRESENT A REAL COST OF SERVING THE COMMUNITY AND SHOULD COUNT AS A QUANTIFIABLE COMMUNITY BENEFIT. BOTH THE AHA AND THIS ORGANIZATION ALSO FEEL THAT PATIENT BAD DEBT IS A COMMUNITY BENEFIT AND THUS INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. LIKE MEDICARE UNDERPAYMENT (SHORTFALLS), THERE ALSO ARE COMPELLING REASONS THAT PATIENT BAD DEBT SHOULD BE COUNTED AS QUANTIFIABLE COMMUNITY BENEFIT AS FOLLOWS: - A SIGNIFICANT MAJORITY OF BAD DEBT IS ATTRIBUTABLE TO LOW-INCOME PATIENTS, WHO, FOR MANY REASONS, DECLINE TO COMPLETE THE FORMS REQUIRED TO ESTABLISH ELIGIBILITY FOR HOSPITALS' CHARITY CARE OR FINANCIAL ASSISTANCE PROGRAMS. A 2006 CONGRESSIONAL BUDGET OFFICE ("CBO") REPORT, NONPROFIT HOSPITALS AND THE PROVISION OF COMMUNITY BENEFITS, CITED TWO STUDIES INDICATING THAT "THE GREAT MAJORITY OF BAD DEBT WAS ATTRIBUTABLE TO PATIENTS WITH INCOMES BELOW 200% OF THE FEDERAL POVERTY LINE." - THE REPORT ALSO NOTED THAT A SUBSTANTIAL PORTION OF BAD DEBT IS PENDING CHARITY CARE. UNLIKE BAD DEBT IN OTHER INDUSTRIES, HOSPITAL BAD DEBT IS COMPLICATED BY THE FACT THAT HOSPITALS FOLLOW THEIR MISSION TO THE COMMUNITY AND TREAT EVERY PATIENT THAT COMES THROUGH THEIR EMERGENCY DEPARTMENT, REGARDLESS OF ABILITY TO PAY. PATIENTS WHO HAVE OUTSTANDING BILLS ARE NOT TURNED AWAY, UNLIKE OTHER INDUSTRIES. BAD DEBT IS FURTHER COMPLICATED BY THE AUDITING INDUSTRY'S STANDARDS ON REPORTING CHARITY CARE. MANY PATIENTS CANNOT OR DO NOT PROVIDE THE NECESSARY, EXTENSIVE DOCUMENTATION REQUIRED TO BE DEEMED CHARITY CARE BY AUDITORS. AS A RESULT, ROUGHLY 40% OF BAD DEBT IS PENDING CHARITY CARE. - THE CBO CONCLUDED THAT ITS FINDINGS "SUPPORT THE VALIDITY OF THE USE OF UNCOMPENSATED CARE [BAD DEBT AND CHARITY CARE] AS A MEASURE OF COMMUNITY BENEFITS" ASSUMING THE FINDINGS ARE GENERALIZABLE NATIONWIDE; THE EXPE SCHEDULE H, PART III, SECTION B; QUESTION 9B ACCOUNTS CONSIDERED TO BE CHARITY CARE ARE NOT INCLUDED IN THE BAD DEBT EXPENSE, BUT RATHER, ACCOUNTED FOR AS AN ALLOWANCE. IT IS THE POLICY OF THE BARNABAS HEALTH ("BH") BUSINESS OFFICE, AND ALL ITS HOSPITAL AFFILIATES, TO TREAT ALL PATIENTS EQUALLY REGARDLESS OF INSURANCE AND THEIR ABILITY TO PAY. FOR ACCOUNTS DETERMINED TO BE "SELF-PAY" AND/OR ACCOUNTS WITH BALANCE AFTER PRIMARY INSURANCE PAYMENTS, THE COLLECTION POLICY REQUIRES: SENDING THREE STATEMENTS, A MINIMUM OF ONE PRE-COLLECTION LETTER/TELEPHONE CONTACT FOR ANY ACCOUNT OVER $5,000.00 OR AT THE DISCRETION OF THE ACCOUNT REPRESENTATIVE AND/OR SUPERVISOR. THE FACILITY ALSO HAS A CHARITY CARE ACCESS POLICY TO ASSURE PATIENTS ARE PROVIDED WITH CHARITY CARE ASSISTANCE DETERMINED BY STATE AND FEDERAL REGULATIONS. IT IS THE POLICY TO INFORM ALL PATIENTS DEEMED SELF-PAY OF THE APPROPRIATE ASSISTANCE PROGRAMS AVAILABLE. PATIENTS APPLYING FOR CHARITY CARE ASSISTANCE WILL BE FINANCIALLY SCREENED BY A RESOURCE ADVISOR TO DETERMINE ELIGIBILITY ACCORDING TO STATE AND FEDERAL GUIDELINES AND WILL BE INFORMED OF DOCUMENTATION NEED TO COMPLETE A CHARITY CARE APPLICATION. PATIENTS NOT ELIGIBLE FOR CHARITY CARE WILL BE FINANCIALLY COUNSELED FOR ALL OTHER OPTIONS. QUALIFIED PATIENTS WILL BE REFERRED TO ALL APPROPRIATE AGENCIES OR PROGRAMS TO MEET OTHER FINANCIAL NEEDS. AT THE TIME OF THE PATIENT VISIT AND PART OF THE REGISTRATION PROCESS AT THE FACILITY, THE FOLLOWING OPTIONS ARE MADE AVAILABLE TO PATIENTS: - FINANCIAL COUNSELING FOR POSSIBLE ELIGIBILITY FOR MEDICAL ASSISTANCE INCLUDING MEDICAID AND SSI; - FINANCIAL COUNSELING FOR POSSIBLE ELIGIBILITY FOR THE NEW JERSEY HOSPITAL CARE PAYMENT ASSISTANCE PROGRAM; AND, - FINANCIAL ARRANGEMENTS INCLUDING: 1. CASH/CREDIT CARD (AMERICAN EXPRESS, DISCOVER, VISA, MASTERCARD), 2. LOW INTEREST LOAN PROGRAM, OR 3. FLEXIBLE PAYMENT PLANS. IN ADDITION TO THE ABOVE OPTIONS, THE FACILITY HAS ESTABLISHED A SELF-PAY ASSISTANCE PROGRAM FOR OUR UNINSURED PATIENTS THAT DO NOT QUALIFY FOR MEDICAID OR THE NEW JERSEY HOSPITAL CARE PAYMENT ASSISTANCE PROGRAM. THE SELF-PAY ASSISTANCE PROGRAM RATES ARE REFLECTIVE OF MEDICARE REIMBURSEMENT, AS REFERRED BY THE STATE OF NEW JERSEY. SCHEDULE H, PART VI; QUESTION 2 IN ADDITION TO THE INTERNAL REVENUE CODE 501(R) COMMUNITY HEALTH NEEDS ASSESSMENT INFORMATION OUTLINED IN FORM 990, SCHEDULE H, PART V, SECTION B, Barnabas Health conducts a review of key market factors for the BHBHC service area annually which includes: - a review of health care utilization of its service area population by services (including psychiatry) for determining increased or decreased health needs; - healthcare service estimates for inpatient and outpatient services; - assessment of local demographic and socioeconomic information; - community health status data and, - a review of health status/needs assessments and studies conducted by external parties (Health Research and Education Trust of New Jersey, Kids Count, County Health Rankings, SEER Cancer Incidence and Mortality, to name a few). An extensive service area population physician need (by primary care and physician specialty) is conducted by Barnabas Health every three to five years. Specific specialty needs are conducted for identified gaps in service, including psychiatric services. These reviews inform medical staff development at the Medical Center and assure responsiveness to identified community needs. Barnabas Health also participates and works with local organizations on health issues, discussing and prioritizing needs. In addition, Barnabas Health works with the Ocean County Health Department to plan and implement a local needs assessment/health status approximately every five years. BHBHC reviews patient surveys and comments to understand patient and family concerns. Further, BHBHC participates and works with many local organizations on health issues including: - discussing and prioritizing needs, - coordinating services, - providing education and specialty knowledge, and - supporting local health promotions. In addition, BHBHC works with the Ocean County Health Department to plan and implement a local needs assessment/health status approximately every five years. These community touch points provide the hospital with valuable external insights regarding community need. SCHEDULE H, PART VI; QUESTION 3 CHARITY CARE SIGNAGE IS POSTED IN ALL PATIENT REGISTRATION AREAS IN ENGLISH AND SPANISH. CHARITY CARE NOTICE OF FINANCIAL ASSISTANCE IS PROVIDED TO PATIENTS WITH THEIR GENERAL CONSENT. PATIENTS ARE REFERRED TO A FINANCIAL COUNSELOR IF THEY REQUIRE ASSISTANCE. LETTERS ARE MAILED TO SELF-PAY PATIENTS ADVISING THEM OF FINANCIAL ASSISTANCE PROGRAMS. SCHEDULE H, PART VI; QUESTION 4 Located in Toms River, the county seat of Ocean County, New Jersey, BHBHC is a 100-bed, fully accredited psychiatric acute care hospital serving residents of Toms River and surrounding communities. BHBHC owns and operates 40 acute care beds and manages an additional 60 beds for its system affiliate, Monmouth Medical Center - Southern Campus. Toms River is one of the fastest growing areas of New Jersey and is ranked the 8th most populous city in the State. Ocean County is one of the fastest growing counties in the State since 1940 having a 12.8% population growth between the 2000 and 2010 census. BHBHC serves both suburban and semi-rural communities including the shore communities and impoverished neighborhoods located in Lakewood. BHBHC serves a significant elderly population (21% of the county population is aged 65 and older as opposed to the 13% national percentage). BHBHC serves a payer mix of over 70% government payers (Medicare and Medicaid). SCHEDULE H, PART VI; QUESTION 5 Community building activities undertaken by BHBHC improve the medical and socioeconomic well-being of the communities in our care. This is accomplished through service on state and regional advocacy committees and boards, volunteerism with local community-based non-profit advocacy groups, and participation in conferences and other educational activities to promote understanding of the root causes of health concerns. BHBHC provides educational materials, conducts community health fairs and holds health education seminars and outreach sessions for its patients and for community providers. Presentations are provided by physicians, nurses and other healthcare professionals. The majority of BHBHC Board of Trustee members are individuals with local businesses or who reside in the community. Hospital staff members serve on the Boards of many local not-for-profit organizations or provide other forms of support such as fundraising, activity participation and promotion of the charitable events and mission. All qualified physicians are extended privileges at BHBHC. Diversity is welcomed and encouraged for recruitment of Trustees, physicians and staff. Under the directive of barnabas health's Finance Office, surplus funds are utilized for capital projects to improve services, to purchase equipment, or to advance medical care, programs and activities. All of these purposes for expenditure of surplus funds, in turn, benefit the community. Please also refer to Form 990, Schedule O, which contains the organization's community benefit statement and provides a summary of entities comprising Barnabas Health; a tax-exempt integrated healthcare delivery system. SCHEDULE H, PART VI; QUESTION 6 SBBH IS AN AFFILIATE OF BARNABAS HEALTH ("BH"). ALL AFFILIATES ARE COMMITTED TO ENHANCING THE OVERALL HEALTH STATUS OF THE COMMUNITY BY PROVIDING THE HIGHEST QUALITY HEALTHCARE AND RELATED SERVICES. BH STRIVES TO EXCEED THE PATIENTS' EXPECTATIONS BY EMPHASIZING COMMITMENT, COMPETENCE, COLLABORATION, COMMUNICATION, AND COMPASSION. BH SETS OVERALL POLICY REGARDING BILLING AND COLLECTIONS AND THE FACILITY RESPONSES PROVIDED FOR PART I, PART II, AND PART III ARE REFLECTIVE OF THAT POLICY. SBBH'S SOLE CORPORATE MEMBER IS BARNABAS HEALTH, INC. ("BH"), A TAX-EXEMPT NEW JERSEY NON-PROFIT PARENT CORPORATION WHICH CONTROLS A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM CONSISTING OF A GROUP OF AFFILIATED HEALTHCARE ORGANIZATIONS. THE INTEGRATED SYSTEM OF HEALTHCARE PROVIDERS THROUGHOUT THE STATE OF NEW JERSEY PROVIDES SUBSTANTIAL COMMUNITY BENEFIT. THE SOLE MEMBER OR STOCKHOLDER OF EACH ENTITY IS EITHER BH OR ANOTHER BH AFFILIATE CONTROLLED OR OWNED BY BH. BARNABAS HEALTH, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A SUPPORTING ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). AS THE PARENT ORGANIZATION OF THE LARGEST TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM IN NEW JERSEY, BARNABAS HEALTH, INC. STRIVES TO CONTINUALLY DEVELOP AND OPERATE A MULTI-HOSPITAL HEALTH SYSTEM WHICH PROVIDES SUBSTANTIAL COMMUNITY BENEFIT THROUGH THE PROVISION OF A COMPREHENSIVE SPECTRUM OF HEALTHCARE AND PREVENTION SERVICES TO THE RESIDENTS OF NEW JERSEY AND SURROUNDING COMMUNITIES. BARNABAS HEALTH, INC. ENSURES THAT ITS SYSTEM PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGINS OR ABILITY TO PAY. OUTLINED BELOW IS A SUMMARY OF THE ENTITIES WHICH COMPRISE BARNABAS HEALTH. ACTIVE HOSPITALS INCLUDE CLARA MAASS MEDICAL CENTER, COMMUNITY MEDICAL CENTER, KIMBALL MEDICAL CENTER, MONMOUTH MEDICAL CENTER, NEWARK BETH ISRAEL MEDICAL CENTER, SAINT BARNABAS BEHAVIORAL HEALTH CENTER, INC., SAINT BARNABAS MEDICAL CENTER, AND JERSEY CITY MEDICAL CENTER. EACH OF THESE HOSPITALS OPERATES CONSISTENTLY WITH THE FOLLOWING CRITERIA OUTLINED IN IRS REVENUE RULING 69-545: 1. EACH PROVIDE MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS REGARDLESS OF ABILITY TO PAY, INCLUDING CHARITY CARE, SELF-PAY, MEDICARE AND MEDICAID PATIENTS; 2. EACH ACUTE CARE HOSPITAL OPERATES AN ACTIVE EMERGENCY DEPARTMENT FOR ALL PERSONS, WHICH IS OPEN 24 HOURS A DAY, 7 DAYS A WEEK, 365 DAYS PER YEAR; 3. EACH MAINTAINS AN OPEN MEDICAL STAFF, WITH PRIVILEGES AVAILABLE TO ALL QUALIFIED PHYSICIANS; 4. CONTROL OF EACH RESTS WITH ITS BOARD OF TRUSTEES AND THE BOARD OF TRUSTEES OF BARNABAS HEALTH, INC. (BOTH BOARDS ARE COMPRISED OF INDEPENDENT CIVIC LEADERS AND OTHER PROMINENT MEMBERS OF THE COMMUNITY); AND 5. SURPLUS FUNDS ARE USED TO IMPROVE THE QUALITY OF PATIENT CARE, EXPAND AND RENOVATE FACILITIES AND ADVANCE MEDICAL CARE, PROGRAMS AND ACTIVITIES. THE BARNABAS HEALTH ENTITIES ARE AS FOLLOWS: CLARA MAASS MEDICAL CENTER ("CMMC") IS A 469-BED NON-PROFIT ACUTE CARE MEDICAL CENTER LOCATED IN BELLEVILLE, ESSEX COUNTY, NEW JERSEY. CMMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, CMMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, CMMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. COMMUNITY MEDICAL CENTER, INC. ("CMC") IS A 592-BED NON-PROFIT HOSPITAL LOCATED IN TOMS RIVER, OCEAN COUNTY, NEW JERSEY. CMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, CMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, CMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. KIMBALL MEDICAL CENTER, INC. ("KMC") IS A 330-BED NON-PROFIT MEDICAL CENTER LOCATED IN LAKEWOOD, OCEAN COUNTY, NEW JERSEY. KMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, KMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, KMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. ON MAY 1, 2015 KMC WAS STATUTORILY MERGED INTO MONMOUTH MEDICAL CENTER ("MMC"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. KMC STILL OPERATES AS AN ACUTE CARE MEDICAL CENTER AS A DIVISION OF MMC WITH THE NAME OF MONMOUTH MEDICAL CENTER - SOUTHERN CAMPUS. MONMOUTH MEDICAL CENTER ("MMC") IS A 513-BED NON-PROFIT COMMUNITY TEACHING HOSPITAL LOCATED IN LONG BRANCH, MONMOUTH COUNTY, NEW JERSEY. MMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, MMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, MMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. NEWARK BETH ISRAEL MEDICAL CENTER ("NBIMC") IS A 665-BED NON-PROFIT, FULLY ACCREDITED REGIONAL CARE TEACHING HOSPITAL LOCATED IN NEWARK, ESSEX COUNTY, NEW JERSEY. NBIMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, NBIMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, NBIMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. SAINT BARNABAS BEHAVIORAL HEALTH CENTER, INC., D/B/A BARNABAS HEALTH BEHAVIORAL HEALTH CENTER, IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3). THE ORGANIZATION PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. SAINT BARNABAS BEHAVIORAL HEALTH CENTER (WITH KIMBALL BEHAVIORAL HEALTH SERVICES) CONSTITUTES A FREESTANDING 100-BED ACUTE CARE PSYCHIATRIC FACILITY IN OCEAN COUNTY, NEW JERSEY. THE ORGANIZATION PROVIDES INPATIENT, PARTIAL HOSPITALIZATION, AND INTENSIVE OUTPATIENT PROGRAMS FOR ADULTS DIAGNOSED WITH PSYCHIATRIC AND DUAL DISORDERS. BARNABAS HEALTH BEHAVIORAL HEALTH CENTER IS ACCREDITED BY THE JOINT COMMISSION ON ACCREDITATION FOR HEALTHCARE ORGANIZATIONS. SAINT BARNABAS MEDICAL CENTER ("SBMC") IS NEW JERSEY'S OLDEST NON-PROFIT, NON-SECTARIAN ACUTE CARE HOSPITAL, LOCATED IN LIVINGSTON, ESSEX COUNTY, NEW JERSEY. WITH 645 LICENSED BEDS, SBMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, SBMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, SBMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. JERSEY CITY MEDICAL CENTER ("JCMC") IS A REGIONAL REFERRAL TEACHING HOSPITAL AND A MAJOR TEACHING AFFILIATE OF THE MOUNT SINAI SCHOOL OF MEDICINE, LOCATED IN JERSEY CITY, HUDSON COUNTY, NEW JERSEY. JCMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, JCMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, JCMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. CENTER STATE HEALTH GROUP, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION IS A SUPPORTING ORGANIZATION OF BARNABAS HEALTH, INC. AND THE BARNABAS HEALTH SYSTEM HOSPITALS AND MEDICAL CENTERS. IT ACTS AS THE CENTRALIZED BUSINESS OFFICE FOR BARNABAS HEALTH AND ASSISTS THEM WITH BILLING AND COLLECTING OF REVENUE FOR MEDICAL SERVICES PROVIDED BY THESE ORGANIZATIONS. SCHEDULE H, PART VI; QUESTION 6 CENTRAL JERSEY BEHAVIORAL HEALTH ASSOCIATES, INC., IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY AND SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF SAINT BARNABAS BEHAVIORAL HEALTH CENTER, INC., A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT ALSO PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. CLARA MAASS FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES, THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF CLARA MAASS MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. COMMUNITY MEDICAL CENTER FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF COMMUNITY MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NONDISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. KIMBALL MEDICAL CENTER FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES, THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF KIMBALL MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. MEDICAL CENTER STAFFING SERVICES, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF CENTER STATE HEALTH GROUP, INC., A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX- EXEMPT ORGANIZATION, AND SUPPORTS THE BARNABAS HEALTH SYSTEM BY PROVIDING TEMPORARY STAFFING SERVICES TO VARIOUS AFFILIATES. MEGA CARE, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION IS LOCATED IN UNION, UNION COUNTY, NEW JERSEY. THE ORGANIZATION IS A SUPPORTING ORGANIZATION OF BARNABAS HEALTH, INC., AND WILL PROVIDE HOME HEALTH AGENCY SERVICES IN SUPPORT OF BARNABAS HEALTH, INC. AND ITS TAX-EXEMPT ACUTE CARE HOSPITALS. MONMOUTH MEDICAL CENTER FACULTY PRACTICE PLAN, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF MONMOUTH MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. THE ORGANIZATION PROVIDES CLINICAL SERVICES, EDUCATION AND TRAINING IN CONJUNCTION WITH MONMOUTH MEDICAL CENTER'S MEDICAL RESIDENCY TEACHING PROGRAM. MONMOUTH MEDICAL CENTER FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF MONMOUTH MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. SCHEDULE H, PART VI; QUESTION 6 BARNABAS HEALTH MEDICAL GROUP, P.C. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). THE ORGANIZATION SUPPORTS BARNABAS HEALTH, INC., A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION AND ITS TAX-EXEMPT ACUTE CARE HOSPITALS, WHICH PROVIDE MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. IN ADDITION, BY PRACTICING MEDICINE, ENGAGING IN MEDICAL EDUCATION AND WORKING TO IMPROVE THE WELFARE OF INDIVIDUALS IN NEW JERSEY, THE ORGANIZATION COMPRISES A COMPONENT OF THE CLINICAL SERVICE PHYSICIAN PRACTICE PLANS OF THE BARNABAS HEALTH TEACHING HOSPITALS AND IS AN INTEGRAL PART OF THESE INSTITUTIONS. SAINT BARNABAS DEVELOPMENT FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). THROUGH FUNDRAISING ACTIVITIES, THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF SAINT BARNABAS MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. SAINT BARNABAS DEVELOPMENT FOUNDATION, INC., FOR TAX PURPOSES, WAS STATUTORILY MERGED INTO SAINT BARNABAS MEDICAL CENTER; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION, EFFECTIVE DECEMBER 31, 2014. SAINT BARNABAS HEALTH CARE SYSTEM FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF BARNABAS HEALTH. SAINT BARNABAS HOSPICE AND PALLIATIVE CARE CENTER, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THE ORGANIZATION PROVIDES CARE AND SUPPORT FOR TERMINALLY ILL PATIENTS AND THEIR FAMILIES IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. FOR MORE THAN 25 YEARS THE CARING, COMPASSIONATE PROFESSIONALS OF THE NATIONALLY RENOWNED SAINT BARNABAS HOSPICE AND PALLIATIVE CARE CENTER, INC. HAVE PROVIDED EXCEPTIONAL PHYSICAL, EMOTIONAL AND SPIRITUAL SUPPORT TO PATIENTS AND THEIR FAMILIES DURING LIFE'S FINAL STAGES WHETHER AT HOME, IN THE HOSPITAL, OR IN A LONG-TERM CARE OR ASSISTED LIVING FACILITY. OUR DEDICATED, HIGHLY SKILLED TEAM STRIVES TO IMPROVE QUALITY OF LIFE WHILE PROVIDING COMFORT, PRESERVING DIGNITY, AND HONORING THE UNIQUE WISHES OF EACH PATIENT AND FAMILY. SAINT BARNABAS OUTPATIENT CENTERS, CORP. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). SAINT BARNABAS OUTPATIENT CENTERS IS ONE OF THE NATION'S MOST SOPHISTICATED AMBULATORY HEALTHCARE FACILITIES--PROVIDING THE HIGHEST QUALITY MEDICAL CARE IN AN ENVIRONMENT DESIGNED TO SET A NEW STANDARD FOR PATIENT SATISFACTION. THE ORGANIZATION PROVIDES VARIOUS TYPES OF MEDICALLY NECESSARY OUTPATIENT MEDICAL AND SURGICAL SPECIALTY SERVICES, INCLUDING AMBULATORY SURGERY AND WOMEN'S GYNECOLOGICAL SURGERY, RENAL DIALYSIS SERVICES, IMAGING SERVICES, DIABETES SERVICES AND ENDOCRINOLOGY SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. SAINT BARNABAS REALTY DEVELOPMENT CORPORATION IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION IS A SUPPORTING ORGANIZATION OF SAINT BARNABAS MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY, AND IS PRIMARILY RESPONSIBLE FOR THE MANAGEMENT AND OPERATION OF RENTAL SPACE FOR VARIOUS AFFILIATES OF THE BARNABAS HEALTH SYSTEM. SANDY HOOK FRIENDS OF SAINT BARNABAS BURN FOUNDATION IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF THE SAINT BARNABAS BURN UNIT AT SAINT BARNABAS MEDICAL CENTER; A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. NJ HEALTH CARE INNOVATION CENTER, INC. IS AN INACTIVE ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C )(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE NEWARK BETH ISRAEL MEDICAL CENTER FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF NEWARK BETH ISRAEL MEDICAL CENTER, A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. LIBERTY HEALTHCARE SYSTEM, INC. PRIOR TO BECOMING PART OF BARNABAS HEALTH AS A RESULT OF AN AGREEMENT AND PLAN OF MERGER AND ACQUISITION, LIBERTY HEALTHCARE SYSTEM, INC. WAS THE TAX-EXEMPT PARENT OF THE LIBERTY HEALTH CARE SYSTEM ("LHCS"). THIS INTEGRATED HEALTHCARE DELIVERY SYSTEM CONSISTED OF A GROUP OF AFFILIATED HEALTHCARE ORGANIZATIONS. BARNABAS HEALTH, INC. IS THE SOLE MEMEBER OF LHCS. LHCS IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A SUPPORTING ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). LIBERTY BEHAVIORAL HEALTH ASSOCIATES LIBERTY BEHAVIORAL HEALTH ASSOCIATES IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION WAS ESTABLISHED TO PROVIDE MEDICALLY NECESSARY PROFESSIONAL HEALTH SERVICES TO THE MEDICALLY UNDERSERVED COMMUNITIES OF HUDSON COUNTY, NEW JERSEY. PATIENTS ARE SEEN REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY FOR THE PROFESSIONAL SERVICES RENDERED. LIBERTY CHILD HEALTH SERVICES LIBERTY CHILD HEALTH SERVICES IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION WAS ESTABLISHED TO PROVIDE MEDICALLY NECESSARY HEALTH SERVICES TO THE MEDICALLY UNDERSERVED COMMUNITIES OF HUDSON COUNTY, NEW JERSEY, IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. THE ORGANIZATION CEASED OPERATIONS DURING 2009 AND IS IN THE PROCESS OF FINALIZING ALL OUTSTANDING TRANSACTIONS. LIBERTY HEALTHCARE SYSTEM FOUNDATION LIBERTY HEALTHCARE SYSTEM FOUNDATION IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). THE ORGANIZATION SOLICITS AND MAINTAINS GIFTS, GRANTS AND OTHER CONTRIBUTIONS FOR THE PROMOTION OF HEALTH AND OVERALL WELLNESS IN THE HUDSON COUNTY, NEW JERSEY COMMUNITY SERVED BY THE LIBERTY HEALTHCARE SYSTEM. LIBERTY SURGICAL ASSOCIATES LIBERTY SURGICAL ASSOCIATES IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION PROVIDES MEDICALLY NECESSARY PROFESSIONAL HEALTH SERVICES TO THE MEDICALLY UNDERSERVED COMMUNITIES OF HUDSON COUNTY, NEW JERSEY SERVED BY ITS NOT FOR-PROFIT AFFILIATE, JERSEY CITY MEDICAL CENTER. PATIENTS ARE SEEN SCHEDULE H, PART VI; QUESTION 6 FOR PROFIT BARNABAS HEALTH ENTITIES INCLUDE THE FOLLOWING: CENTER STATE MANAGEMENT CORPORATION IS A FOR-PROFIT ENTITY, WHOSE SOLE SHAREHOLDER IS CSHS THE ORGANIZATION IS LOCATED IN TOMS RIVER, OCEAN COUNTY, NEW JERSEY. THIS ENTITY PROVIDES ADVERTISING SERVICES FOR BOTH BH ENTITIES AND NON-SBHCS ENTITIES AND PROVIDES MANAGEMENT SERVICES TO PHYSICIAN GROUPS. COMMERCIAL PROFESSIONAL INSURANCE COMPANY, LTD, A CONTROLLED FOREIGN CORPORATION OF SAINT BARNABAS MEDICAL CENTER. THE ORGANIZATION WAS FORMED AND OPERATES SOLELY IN BERMUDA. HEALTH CARE FACILITIES MANAGEMENT, INC. IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS SBC MANAGEMENT CORPORATION (THE SOLE STOCKHOLDER OF WHICH IS SBC). THE ORGANIZATION IS LOCATED IN SOUTH PLAINFIELD, MIDDLESEX COUNTY, NEW JERSEY THE ORGANIZATION PROVIDES ENGINEERING, PLANT OPERATIONS AND MATERIALS MANAGEMENT SERVICES PRIMARILY TO BH ENTITIES. INNOVATIVE PURCHASING CONCEPTS, L.L.C. IS A LIMITED LIABILITY COMPANY TAXED AS A PARTNERSHIP OWNED BY THE BARNABAS HEALTH SYSTEM HOSPITALS THIS ORGANIZATION ENGAGES IN GROUP PURCHASING ACTIVITY. KIMBALL HEALTH CARE AFFILIATES, INC. IS A FOR PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS CENTER STATE HEALTH SERVICES CORP. THIS ENTITY IS A PARTNER IN KIM-MED ASSOCIATES AND RECEIVES A FORM K-1 ANNUALLY FROM THE PARTNERSHIP. KIM-MED ASSOCIATES IS A PARTNERSHIP WHICH OWNS A MEDICAL OFFICE BUILDING IN LAKEWOOD, OCEAN COUNTY, NEW JERSEY. KMC AND KIMBALL HEALTH CARE AFFILIATES, INC. ARE THE PARTNERS IN THIS PARTNERSHIP. LIVINGSTON INFUSION CARE, INC. IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS LSC THE ORGANIZATION IS LOCATED IN SOUTH PLAINFIELD, MIDDLESEX COUNTY, NEW JERSEY. THE ORGANIZATION PROVIDES HOME INFUSION AND DIALYSIS SERVICES TO INDIVIDUALS. LSC PHARMACY SERVICES, INC. IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS SBC. THE ORGANIZATION IS LOCATED IN WEST ORANGE, ESSEX COUNTY, NEW JERSEY. THE ORGANIZATION OPERATES A PHARMACY FOR BH ENTITIES. MAJOR SECURITY SERVICES, INC. IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS LSC. THE ORGANIZATION IS LOCATED IN SOUTH PLAINFIELD, MIDDLESEX COUNTY, NEW JERSEY. THE ORGANIZATION PROVIDES SECURITY SERVICES PRIMARILY TO BH ENTITIES AND OTHERS. THE ORGANIZATION CONDUCTS BACKGROUND CHECKS AND OTHER INVESTIGATORY SERVICES. NEW JERSEY HEALTH CARE SYSTEM, INC. IS AN INACTIVE FOR-PROFIT CORPORATION. LIVINGSTON SERVICES CORPORATION IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS BH. THE ORGANIZATION IS LOCATED IN BELLEVILLE, ESSEX COUNTY, NEW JERSEY. THIS ENTITY DERIVES INCOME FROM THE OPERATION OF A MRI MACHINE AND THE RECEIPT OF RENTAL INCOME. PROFESSIONAL QUALITY LIABILITY INSURANCE COMPANY, A RISK RETENTION GROUP, IS A VERMONT BASED INSURANCE COMPANY. SBC MANAGEMENT CORPORATION IS A FOR-PROFIT ENTITY, WHOSE SOLE SHAREHOLDER IS BH. THE ORGANIZATION IS LOCATED IN WEST ORANGE, ESSEX COUNTY, NEW JERSEY. THIS ENTITY PROVIDES MANAGERIAL ADMINISTRATION AND SUPPORT TO BH. LIBERTY HEALTHCARE MANAGEMENT, LLC IS A LIMITED LIABILITY COMPANY TAXED AS A PARTNERSHIP LOCATED IN SECAUCUS, HUDSON COUNTY, NEW JERSEY WHICH PROVIDES MANAGEMENT SERVICES. LIBERTY HEALTHCARE SYSTEM, INC. AND LIBERTY HEALTHCARE CAPITAL, INC. ARE THE PARTNERS IN THIS PARTNERSHIP WITH 99% AND 1% OWNERSHIP INTERESTS, RESPECTIVELY. LIBERTY HEALTHCARE CAPITAL IS A FOR-PROFIT ENTITY WHOSE SOLE SHAREHOLDER IS LHCS. THE ORGANIZATION IS LOCATED IN SECAUCUS, HUDSON COUNTY, NEW JERSEY. THIS ENTITY PROVIDES LEASING AND FINANCING SUPPORT TO LIBERTY HEALTHCARE SYSTEM. LIBERTY/USP SURGERY CENTERS, LLC IS A PARTNERSHIP WHICH PROVIDES SURGERY SERVICES TO INDIVIDUALS. JERSEY CITY MEDICAL CENTER PHYSICIAN ASSOCIATES IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). THE ORGANIZATION SUPPORTS BARNABAS HEALTH, INC., A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION AND ITS TAX-EXEMPT ACUTE CARE HOSPITALS, WHICH PROVIDE MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. IN ADDITION, BY PRACTICING MEDICINE, ENGAGING IN MEDICAL EDUCATION AND WORKING TO IMPROVE THE WELFARE OF INDIVIDUALS IN NEW JERSEY, THE ORGANIZATION COMPRISES A COMPONENT OF THE CLINICAL SERVICE PHYSICIAN PRACTICE PLANS OF THE BARNABAS HEALTH TEACHING HOSPITALS AND IS AN INTEGRAL PART OF THESE INSTITUTIONS. SCHEDULE H, PART VI; QUESTION 7 NOT APPLICABLE. THE ENTITY AND RELATED PROVIDER ORGANIZATIONS ARE LOCATED IN NEW JERSEY. NO COMMUNITY BENEFIT REPORT IS FILED WITH THE STATE OF NEW JERSEY. X true true X X X X X true true false false false false false true false JOE HICKS TRUSTEE; EX-OFFICIO - CEO 297679 0 80960 0 24958 0 23721 0 22048 0 449366 0 22 0 SIRAJUDDIN ISMAIL MD TRUSTEE 0 307438 0 0 0 8233 0 13923 0 19040 0 348634 0 0 DAVID A MEBANE ESQ TRUSTEE 0 481404 0 175000 0 211523 0 22100 0 22323 0 912350 0 0 JOSEPH FERRERA CHIEF OPERATING OFFICER 174669 0 19775 0 7355 0 13077 0 7802 0 222678 0 0 0 CARYL L SINGER VICE PRESIDENT 154400 0 20712 0 1425 0 11470 0 14904 202911 0 0 0 JASON VIGLIAROLO CHIEF FINANCIAL OFFICER 150375 0 22426 0 178 0 9466 0 94 0 182539 0 0 0 KIM WALSH DIRECTOR 145821 0 2205 0 532 0 9726 0 21269 0 179553 0 0 0 THOMAS R PERCELLO FORMER OFFICER 0 383252 0 43197 0 2705 0 100283 0 20733 0 550170 0 0 SCHEDULE J, PART I; QUESTION 1A AND 1B THE ORGANIZATION'S CURRENT CHIEF OPERATING OFFICER, JOSEPH FERRERA, RELOCATED TO THE STATE OF NEW JERSEY FOR SAINT BARNABAS BEHAVIORAL HEALTH CENTER WORK PURPOSES. IN ORDER TO FACILITATE THE RELOCATION OF HIS PRIMARY RESIDENCE, THE ORGANIZATION PROVIDED HIM WITH A HOUSING ALLOWANCE IN THE AMOUNT OF $6,188 WHICH WAS INCLUDED IN HIS 2014 FORM W-2, BOX 5 AS TAXABLE MEDICARE WAGES. SCHEDULE J, PART I; QUESTION 4A THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT DURING CALENDAR YEAR 2014 WHICH WAS INCLUDED IN HIS 2014 FORM W-2, BOX 5 AS TAXABLE MEDICARE WAGES: MARK D. PILLA, $5,385. SCHEDULE J, PART I; QUESTION 4B THE AMOUNT REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUAL INCLUDES PARTICIPATION IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN ("SERP") AS THE AMOUNT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNT OUTLINED HEREIN WAS INCLUDED IN HIS FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DAVID A. MEBANE, $172,836. THE AMOUNT REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUAL INCLUDES PARTICIPATION IN A BARNABAS HEALTH INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN). THE AMOUNT OUTLINED HEREIN WAS INCLUDED IN HIS 2014 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES AS IT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE: JOE HICKS, $22. THE DEFERRED COMPENSATION AMOUNT IN COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDES UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNTS OUTLINED HEREIN WERE NOT INCLUDED IN THE INDIVIDUAL'S 2014 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: THOMAS R. PERCELLO, $77,748; AND JOE HICKS, $4,221. THE AMOUNTS REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUAL INCLUDE AN AMOUNT REPORTED ON A FORM W-2 ISSUED BY FIDELITY INVESTMENTS INSTITUTIONAL OPERATIONS CO., THE EMPLOYER'S THIRD PARTY ADMINISTRATOR OF THE ORGANIZATION'S LIFESTYLE DEFERRED PLAN ("LIFESTYLE DEFERRED"). EACH PARTICIPANT IN THE LIFESTYLE DEFERRED MAY AUTHORIZE THE EMPLOYER TO REDUCE HIS/HER FUTURE COMPENSATION BY AN AMOUNT AND TO HAVE A CORRESPONDING AMOUNT CREDITED TO THE PARTICIPANT'S ACCOUNT(S). THE AMOUNTS OUTLINED HEREIN ARE REPORTED ON EACH INDIVIDUAL 2014 FIDELITY INVESTMENTS FORM W-2 AND INCLUDED IN THE SCHEDULE J, PART II, COLUMN E, TOTAL COMPENSATION COLUMN, WHICH REPRESENTS A DISTRIBUTION FROM EACH INDIVIDUAL LIFESTYLE DEFERRED ACCOUNT MONIES WHICH FUNDS WERE SUBJECT TO THE ORGANIZATION'S GENERAL CREDITORS: DAVID A. MEBANE, ESQ., $30,332. CORE FORM, PART VII AND SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2014 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2014 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. SCHEDULE J, PART II, COLUMN F THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN F FOR THE FOLLOWING INDIVIDUAL INCLUDES VESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) BECAUSE THE AMOUNT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THIS AMOUNT WAS REPORTED IN SCHEDULE J, PART II, COLUMN C AS RETIREMENT AND OTHER DEFERRED COMPENSATION ON PRIOR YEAR'S FORMS 990. THIS AMOUNT WAS TREATED AS TAXABLE INCOME AND REPORTED ON THE INDIVIDUAL'S 2014 FORM W-2, BOX 5 AS TAXABLE MEDICARE WAGES: GEORGE HICKS, $22. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Background ========== Saint Barnabas Behavioral Health Center Inc. d/b/a Barnabas Health Behavioral Health Center ("BHBHC") is a non-profit psychiatric hospital facility. BHBHC is recognized by the IRS as an internal revenue code section 501(c)(3) tax-exempt organization. Pursuant to its charitable purposes, BHBHC provides medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, gender identity, sexual orientation, national origin, religion or ability to pay. Moreover, BHBHC operates consistently with the following criteria outlined in IRS revenue ruling 69-545: 1. BHBHC provides medically necessary healthcare services to all individuals regardless of ability to pay, including charity care, self-pay, Medicare and Medicaid patients; 2. BHBHC operates an active emergency department for all persons which is open 24 hours a day, 7 days a week, 365 days per year; 3. BHBHC maintains an open medical staff, with privileges available to all qualified physicians; 4. Control of BHBHC rests with its board of trustees and the board of trustees of Barnabas Health, Inc. Both boards are comprised of independent civic leaders and other prominent members of the community; and 5. Surplus funds are used to improve the quality of patient care, expand and renovate facilities and advance medical care, programs and activities. The operations of BHBHC, as shown through the factors outlined above and other information contained herein, clearly demonstrate the hospital provides substantial community benefit and that the use and control of BHBHC is for the benefit of the public and that no part of the income or net earnings of the organization inures to the benefit of any private individual nor is any private interest being served other than incidentally. BHBHC's sole corporate member is Barnabas Health, Inc. ("BH"), a tax-exempt New Jersey non-profit parent corporation. BH is a tax-exempt integrated healthcare delivery system consisting of a group of affiliated healthcare organizations. This integrated network of healthcare providers throughout the state of New Jersey provides substantial community benefit. The sole member of each entity is either BH or another BH affiliate controlled or owned by BH. BHBHC, like its corporate parent, is a not-for-profit organization. BH is the largest multi-hospital system in New Jersey and provides substantial community benefit. BH consists of free-standing acute care hospitals, a free-standing psychiatric hospital, Medicare-certified home healthcare and hospice programs, multi-specialty ambulatory care facilities, primary care centers, outpatient behavioral health centers and other entities. BH provides medically necessary healthcare services to all individuals regardless of ability to pay. Moreover, BH provides healthcare services to patients who meet certain criteria defined by the New Jersey Department of Health without charge or at amounts less than established rates. BH maintains records to identify and monitor the amount of charity care it provides. These records include the amount of charges foregone for services and supplies furnished under its charity care policy. Included organizations with BHBHC's reconciliation of revenue per audited financial statements 990 revenue include: Central Jersey Behavioral Health Associates (FEID: 22-3343959) of which BHBHC is the sole corporate member. In addition, the organization is the sole member of Saint Barnabas Management Services, LLC (FEID: 22-3661568). The financial activity of Central Jersey Behavioral Health Associates and Saint Barnabas Management Services, LLC are consolidated in the BHBHC audited financial statements. Saint Barnabas Management Services, LLC is treated as a disregarded entity for tax purposes and is thus, a division of the BHBHC. Accordingly, revenue and expenses of Saint Barnabas Management Services, LLC is included in the BHBHC federal form 990. Central Jersey Behavioral Health Associates, as a separately incorporated tax-exempt legal entity, files its own separate form 990 annually. Hospital Statistical Information ================================ BHBHC is a freestanding 100-bed acute care psychiatric facility providing inpatient, partial hospitalization and intensive outpatient programs for adults and older adults diagnosed with psychiatric and dual disorders. BHBHC is the licensed operator of 40 of these beds and manages the other 60 for its affiliate, Monmouth Medical Center Southern Campus, formerly Kimball Medical Center. In 2014, over 3,700 patients were admitted for inpatient services. Over 350 employees, including 35 physicians and behavioral health credentialed advanced practice nurses, provide care multidisciplinary care and services. BHBHC's modern facility is set on 16 lovely wooded acres in Toms River, Ocean County, New Jersey offering a safe, private and comfortable environment that is an ideal setting for healing. Mission Statement ================= BHBHC's vision is to be a leading, comprehensive provider of quality behavioral healthcare services to the population of central and coastal New Jersey. To develop a regional outreach and referral system that will educate, promote and facilitate smooth access to our comprehensive services, and merge this continuum of services into a statewide behavioral healthcare system. Its mission is to be the leading regional provider of quality outcome behavioral healthcare services. These services will have value in their cost effectiveness for customers and offer a comprehensive continuum of service provided in an integrated healthcare delivery system. Its values: - Dedication and commitment to providing individualized quality behavioral healthcare by practicing continuous quality improvement principles as well as conducting professional education and training. - A professional collaboration and communication with other clinical professionals, employees, managed care firms and third party payers to ensure an optimal continuum of care. - Continuum of care is guided from admission to and transfer from the facility and is based on the patients' needs. - A relationship with our customers that is dedicated to the highest quality of care and service delivered in a manner that reflects respect and integrity. We must accomplish this through collaborative teamwork while maintaining our individual accountability. Accomplishments/Milestones/Recognitions/Awards ============================================== BHBHC is accredited by the Joint Commission, an independent organization which accredits and certifies health organizations based on quality and performance standards. BHBHC, through the Institute for Prevention, has led BH to achieve the CEO Cancer Gold Standard for BH and its hospital facilities. The CEO Cancer Gold Standard accreditation is based upon a series of cancer-related recommendations to fight cancer in workplaces in the United States. The Gold Standard is a comprehensive program with five pillars: - Tobacco Use - Nutrition - Physical Activity - Prevention, Screening and Early Detection - Access to Quality Treatment and Clinical Trials The Institute for Prevention provides comprehensive wellness services to address the social and emotional needs of individuals, children, families and professionals. Centers of Excellence ===================== At BHBHC, our multidisciplinary staff includes experienced professionals in nearly every facet of behavioral healthcare. This allows us to provide truly customized and highly specialized treatment tracks for adults and geriatric clients, as well as programs for the dually diagnosed. In all programs, treatment teams are created to match each client's specific needs and include professionals who are certified in their area of expertise. Our clinically intensive programs are designed to bring about positive, lasting change and a rapid return to health. 1. Stepping Stones - Intensive Outpatient Program The stepping stones intensive outpatient program is designed for individuals who require treatment three to five days per week, depending on their needs. Three and a half hour sessions are offered Monday through Friday with both morning and afternoon sessions available for the patient's convenience. Sessions consist of group therapy and weekly individual sessions with a psychiatrist, advanced practice nurse and an individual therapist. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS 2. Geriatric Behavioral Health The geriatric treatment program offers a complete range of inpatient and outpatient mental health services for geriatric patients. Treatments vary based on the severity of problems, but include psychotherapy, medications, home healthcare, outpatient programs structured for maintaining a high level of independence, and hospitalization providing a structured therapeutic approach in an appropriate environment. Programs take place in a separate unit designed for older adults. A geriatric psychiatrist leads all treatment teams and monitors the nutritional, pharmacological and medical needs of each client. The geriatric psychiatrist is ideally suited to address the mental health needs of older adults by taking into account co-existing medical illnesses and medications, dietary needs, family issues and social concerns and integrates them into a holistic approach to treatment. 3. Inpatient Adult Psychiatric Services Barnabas Health Behavioral Health Network offers both voluntary and involuntary inpatient units and intensive short-term care facilities which treat the most severely ill clients. There are specialized treatment tracks in place throughout the network for MICA clients as well as other dually diagnosed clients. BHBHC clients may access inpatient services through emergency services at numerous network sites, through Barnabas Health Behavioral Health Network 24-hour access center staffed by clinicians trained in emergency response, or through professional referral. Medical and Community Services ============================== The Barnabas Health Behavioral Health Network BHBHC is a cornerstone provider of the Barnabas Health Behavioral Health Network ("BHBHN") which oversees behavioral health services across the multiple organizations and providers comprising the system. Few health providers in the state of New Jersey match the vast array of behavioral health services provided by the BHBHN. The clinical strength of the network lies not just in the quantity of services provided, but in the quality as well. The BHBHN believes that successful outcomes are measured by the ability to withstand the tests of time. Behavioral health programs must provide services that not only help clients adapt to the challenges they currently face, but which help them thrive and maintain health through all the seasons of life. Whether through intensive inpatient programs or structured outpatient services, the client's needs, both emotional and physiological, must be fully met for progress to be realized. As the leader in mental health and substance abuse treatment in the state of New Jersey, and an affiliate of the state's largest healthcare delivery system, the BHBHN uniquely provides such care. Our ability to seamlessly integrate behavioral healthcare and medical services results in outstanding continuity of care. The high-quality, cost effective programs are based upon sound clinical protocols and a network of unparalleled expertise in every area of behavioral health. Specialized services that are offered include, but are not limited, to: Inpatient Services The BHBHN offers comprehensive inpatient services for clients of all ages. Inpatient treatment is appropriate for clients with severe, disruptive psychiatric illness and chemical dependency; concurrent medical and psychiatric illness; severe anxiety states after traumatic experience; those who pose a threat to themselves or others; or whose condition or illness has not responded to outpatient treatment. Throughout the network, specific clinical tracks meet the treatment goals and issues of particular age groups and conditions. Adult, child/adolescent and geriatric psychiatric and substance abuse inpatient treatment services are provided at various sites. Child & Adolescent Services The BHBHN provides an extensive range of child and adolescent behavioral health services throughout New Jersey. Children's Crisis Intervention Services (CCIS) are provided at two Network Facilities. The CCIS staff offers families and clients the unique support and clinical expertise necessary to effectively treat children and adolescents in severe crisis. CCIS treats children and adolescents suffering from: - Depressive disorders with self-endangering acts - Impairment in judgment and reality orientation - Impulsivity and loss of control - Severe anxiety states following physical and sexual abuse - Severe attention deficit disorder with impairment in social and school adjustment - Chronic withdrawal and inability to relate to others - Severe temper tantrums with danger to self or others Children's Crisis Intervention Services reduce the severity of symptoms and stabilize young clients so they may move to the next appropriate level of care. Therapeutic recreation, exercise, creative arts, educational therapies and daily living activities are provided along with medication monitoring and individual, group or family counseling. For adolescents with dual diagnosis, or those with significant psychiatric or behavioral issues, specialized clinical tracks outside of CCIS are also available. Partial Hospitalization The BHBHN provides highly structured partial hospitalization programs and intensive outpatient programs. Specific programs for substance abuse and dual diagnosis are available, as are tracks for adolescents and older adults who require the maximum level of outpatient support in their treatment plan. Successful treatment of the partial hospital client requires client motivation and readiness for treatment. To ensure treatment success, the Network employs a thorough screening process which includes in-depth assessment and consultation with physicians, therapists, social workers and referring professionals. Day and evening partial hospitalization programs are available Network-wide at affiliate hospitals, medical centers and freestanding facilities dedicated to partial care programs and treatment. Each program offers highly structured therapies including a variety of psychoeducational, vocational, therapeutic and activities of daily living groups as well as individual therapy. Patients also receive psychiatric evaluations, medication follow-up and injectable psychotropic medications, if necessary. Family therapy and support groups are also available. Partial hospitalization programs are offered five days per week, from three to seven hours per day, depending on individualized treatment plans and goals. Intensive Outpatient Programs (IOP) Day intensive outpatient programs are offered throughout the Network for those with all major psychiatric disorders as well as those with substance abuse issues. Specific programs include: Outpatient Detoxification Programs The outpatient detoxification program is appropriate for those currently abusing alcohol who need daily medical monitoring for the withdrawal process. Over a three-to-five day period, clients receive treatment which includes participation in psychoeducational groups on the physiology of withdrawal, relapse, recovery and twelve step process. Medication management, as well as psychiatric and psychosocial assessments and follow-up are also provided. The program is led by a staff certified in addictions treatment and are directed by a board-certified addictions psychiatrist. The Stepping Stones intensive outpatient program at the center offers Office Based Opiate Addiction Treatment. Suboxone is offered to those patients who satisfy clinical criteria, in conjunction with support received from individual and group therapy. Individualized Outpatient Care and Support Mental health treatment involves a highly organized treatment team approach, involving both individual therapy and medication education and management. The hope with this approach is that individuals can make a positive, lasting change to the way they approach their problems. BHBHC offers a comprehensive approach to mental illness in an intensive outpatient program aimed to address both the unique and broad mental health issues people face on a daily basis. Our program is tailored to treat a wide range of disorders including depression, anxiety, grief, and other mood disorders. For those suffering from co-occurring substance abuse disorders, we provide recovery groups in addition to other treatment modalities. The program has a wide variety of staff available, including: - Psychiatrists - Advanced nurse practitioners - Clinical social workers - Credentialed drug and alcohol counselors With a treatment team approach in place, these professionals hope to partner with the patients to help with the struggles of mental illness and substance abuse. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Outpatient Counseling Services Outpatient counseling services are a critical bridge to continued progress and a return to maximum functioning. The BHBHN offers a full range of outpatient counseling services, including: - Psychiatric Assessment - Individual Therapy - Group Therapy - Marital/Couples Therapy - Family Therapy - Psychotropic Medication Treatment - Suboxone Opiate Addiction Treatment - Substance Abuse Counseling BHBHN outpatient counseling services are delivered by providers with strong credentials and clinical expertise in all areas of child, adolescent and adult behavioral health, including substance abuse and dual diagnosis. As a network of licensed, certified & experienced professionals, BHBHN outpatient counseling services are led by fully credentialed professionals which include: - Psychiatrists - Psychologists - Licensed clinical social workers - Clinical nurse specialists - Certified addictions counselors - Child & adolescent psychiatrists - Geropsychiatrists Today's health environment demands constant evaluation of service delivery, client satisfaction and outcome. BHBHN measures all three. Network outpatient counseling services are continually assessed through a Network-wide Quality Assurance Program, which is overseen by the BHBHN Medical Director. Additionally, the network maintains an aggressive program which measures client satisfaction in virtually all areas of service provision - from professionalism of staff to ease of access. Monitoring effectiveness of treatment and service delivery enables BHBHN to continually meet the needs of the clients it serves. Access Center Twenty four hours a day, seven days a week, 365 days a year, the BHBHN Access Center Staff are uniquely equipped to handle the needs of all callers at all times, including those in crisis who present with the most complex behavioral health problems. The Access Center Staff provides referrals, rapid assessment and disposition planning, crisis intervention, hospital diversion services and screening for hospitalization. One call to the Access Center enables a client or referral source to access care by scheduling appointments and locating the most appropriate providers and programs in the Network. In emergency situations, the Access Center staff refers the caller to appropriate emergency psychiatric services. Emergency psychiatric and substance abuse assessment are performed at all Network affiliated facilities. When hospitalization is necessary, SBBHN emergency staff will obtain pre-authorizations from insurers and assist with inpatient admission. The Barnabas Health Behavioral Health Network Access Center is electronically networked through a sophisticated behavioral health information computer system which allows the Access Center staff to identify the most appropriate providers and schedule assessments during the initial call. Through the Priority Access Library (P.A.L.) information system, the Access Center staff has instant access to information on all Network programs. Callers are assessed and the appropriate level of care is determined. Employee Assistance Program (EAP) The Employee Assistance Program ("EAP") is a service offered to BH employees and includes a range of confidential services and resources to help with problems employees face in their everyday working and family lives. The EAP provides assessment, referral, and brief counseling to employees and their family members for a variety of problems such as family, marital, child, substance abuse, stress, anxiety and depression. It is based on a philosophy of prevention and early intervention. Further, the EAP provides human resources and management, as well as consultation on a variety of behavioral concerns which could affect job performance. An EAP provides managers with identification of problems and options for solutions. Community Service Centers -------------------------- The Institute for Prevention ("IFP") is the community outreach and prevention division of BHBHN. Established in 1991 and incorporated in 1994, it is part of Central Jersey Behavioral Health Associates, a 501(c)(3) non-profit organization. The mission of the Institute for Prevention is to reduce the factors that place individuals, families and communities at risk and to promote healthy lifestyles. The IFP promotes wellness through a variety of individualized programs. IFP has extensive experience providing prevention programs to children, adolescents and families throughout New Jersey. Services include substance abuse prevention and training, tobacco prevention and intervention, life skills training, case management, youth sportsmanship training and support groups. Programs include: - Project TALK (Teaching Alternative Life Skills to Kids) - a research-based intervention program focusing on children ages 6-14 who are at risk for experiencing behavioral problems - DART Coalition (Developing Alcohol Responsibility Together) - a coalition grant focusing on reducing the harmful consequences of alcohol and drug use among 18-25 year olds in Ocean County - Strengthening Families - a free, 14-week educational program for parents, grandparents and guardians focusing on improving family communication, effective conflict resolution and expressing feelings - Parenting with a Purpose - A 5-week education program for parents, grandparents and guardians of children ages 6 - 11; Program topics include parenting goals, behavior expectations and managing stress, utilizing rewards and effective communication, problem solving and setting limits - Tobacco Quit Program: staffed with certified professionals who provide treatment under the Public Health Service Guidelines In 2013, Barnabas Health Institute for Prevention was awarded a $2.7 million grant from the New Jersey Department of Children and Families (DCF) to deliver school and community-based intervention services to children impacted by Superstorm Sandy in Atlantic, Cape May, Cumberland, Monmouth and Ocean Counties. Services are available to children year-round, including during summer, winter and spring school recess periods. Services began on January 1, 2014 under the program's title, Turning the Tides for Children and Families. Professionals are implementing evidence-based approaches to increase resiliency among students, school personnel, parents and caregivers by equipping them with the skills and knowledge to address needs that arise as a result of the storm. There is also a special focus on activities related to suicide prevention and trauma response. IFP's professional staff is comprised of prevention specialists, licensed clinical social workers, licensed addiction counselors and educators. The Institute for Prevention, a registered NJ Department of Education professional development provider (code 1220), also provides seminars, workshops, and trainings for professionals working in schools, businesses and human service agencies throughout New Jersey. Sample offerings include: - Conflict and Anger - Harassment, Intimidation & Bullying - Intervention & Referral Services (I.&R.S.) - More Than Sad: Preventing Teen Suicide - Section 504: Keys to Ensuring Your School is Compliant - Self-Mutilation: An Act of Emotional Survival - Strengthening Families Program - Two-Day Group Leader Certification Training CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Behavioral Health Screenings ---------------------------- BHBHC offers monthly free screenings to the community for anxiety, panic disorder, depression, substance abuse and any mental health issue. Additional screenings were offered and well attended following Superstorm Sandy in the fall of 2012. BHBHC participates in numerous health fairs in the community at retirement communities, schools, nursing homes, agencies, etc. Community Education ------------------- BHBHC offers free community lectures on various behavioral health topics ranging from depression and dementia to stress to children's behavioral health issues. Audiences range from older adults to nursing home professionals to social workers to teachers to the general community depending on the topic. BHBHC makes appearances on local cable TV shows to discuss behavioral health issues whenever asked as well as provide expert commentary to any print and radio media when asked. Furthermore, BHBHC clinicians go out into the community as part of speakers' bureau offerings to talk to groups whenever asked. These groups range from Alzheimer's support groups to student groups to local and state mental health agencies. The hospital's ongoing efforts to educate the community with respect to general health awareness, issues and public safety, healthcare activities, screenings, education and programs is advanced through publications, news bulletins, newsletters, web postings and other publications produced by the hospital. In addition, patients part of at risk populations are assessed for influenza and pneumonia vaccinations and provided the vaccines upon their approval. All patients are asked regarding living wills and advanced directives In November 2012, a FEMA grant was awarded to the State of NJ Division of Mental Health and Addictions Services ("DMHAS"), Disaster Terrorism Branch to provide free emotional support and assistance accessing recovery and relief resources for people impacted by Superstorm Sandy. Barnabas Health Institute for Prevention was awarded a contract to provide these services in Ocean County under the "New Jersey Hope and Healing" program name. The Barnabas Institute for Prevention (IFP) Hope and Healing program currently has 23 full and part time counselors who provide face to face services in the community to literally thousands of storm survivors countywide. In May of 2013, Barnabas IFP was awarded a follow-up grant to continue these services until February 2014. CORE FORM, PART VI, SECTION A; QUESTION 2 ROBERT W. SINGER AND CARYL L. SINGER - FAMILY RELATIONSHIP CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 CENTER STATE HEALTH GROUP, INC. ("CSHG") IS THE SOLE MEMBER OF THIS ORGANIZATION. BARNABAS HEALTH, INC. ("BH") IS THE SOLE MEMBER OF CSHG. BH HAS THE ULTIMATE AUTHORITY AND RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN BARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). BARNABAS HEALTH, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). IN ADDITION, THE BARNABAS HEALTH, INC. AUDIT COMMITTEE ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION AND FILING PROCESS FOR ALL TAX-EXEMPT AFFILIATES WITHIN THE SYSTEM BUT DID NOT PERFORM AN ACTUAL REVIEW OF EACH AFFILIATE FEDERAL FORM 990 WITH THE EXCEPTION OF BARNABAS HEALTH, INC. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS, THE SYSTEM HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUTNING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND SYSTEM INDIVIDUALS INCLUDING SENIOR VICE PRESIDENT/GENERAL COUNSEL, EXECUTIVE VICE-PRESIDENT AND CHIEF FINANCIAL OFFICER, VICE PRESIDENT OF INTERNAL AUDIT AND VARIOUS OTHER INDIVIDUALS TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP, INCLUDING THOSE INDIVIDUALS OUTLINED ABOVE, FOR THEIR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. THIS FORM 990 WAS REVIEWED AT A SPECIAL MEETING WHICH INCLUDED THE ORGANIZATIONS'S CHIEF FINANCIAL OFFICER, A BOARD MEMBER OF THE ORGANIZATION, THE SYSTEM'S VICE PRESIDENT OF INTERNAL AUDIT AND THE OUTSIDE PROFESSIONAL CPA FIRM WHICH WAS RETAINED TO PREPARE THE FEDERAL FORM 990. FOLLOWING THIS REVIEW, THE FINAL FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THIS CONFLICT OF INTEREST POLICY REQUIRES THAT A CONFLICT OF INTEREST FORM CONSISTENT WITH BEST GOVERNANCE PRACTICES AND INTERNAL REVENUE SERVICE GUIDELINES BE CIRCULATED TO OFFICERS, TRUSTEES AND KEY EMPLOYEES ANNUALLY. IN A SITUATION IN WHICH A TRUSTEE DISCLOSES AN INTEREST THAT COULD GIVE RISE TO A CONFLICT, THE TRUSTEE'S POTENTIAL CONFLICT IS REFERRED TO THE CORPORATE NOMINATING AND GOVERNANCE COMMITTEE WHICH EVALUATES THE CONFLICT AND ITS POTENTIAL IMPACT ON THE TRUSTEE'S PARTICIPATION ON THE BOARD OR ON CERTAIN ISSUES WHICH MAY COME BEFORE THE BOARD. AS APPROPRIATE THE COMMITTEE WILL TAKE ACTION TO ADDRESS THE CONFLICT. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN BARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. BARNABAS HEALTH, INC. ("BH") IS THE TAX-EXEMPT PARENT ENTITY OF BARNABAS HEALTH. BH'S BOARD OF TRUSTEES MAINTAINS AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES OF THE COMPENSATION AND BENEFITS OF BH'S SENIOR MANAGEMENT. THE COMMITTEE ALSO REVIEWS THE COMPENSATION AND BENEFITS OF OTHER KEY OFFICERS AND KEY EMPLOYEES OF BARNABAS HEALTH; INCLUDING, WITHOUT LIMITATION, THE CHIEF EXECUTIVE OFFICERS OF BARNABAS HEALTH HOSPITALS AND MEDICAL CENTERS. THE COMMITTEE, WHICH IS REQUIRED BY THE CORPORATION'S BYLAWS TO BE COMPRISED SOLELY OF INDEPENDENT TRUSTEES, SEEKS GUIDANCE AND SUBSTANTIATION FROM A NATIONALLY RECOGNIZED COMPENSATION CONSULTANT. THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN THE REVIEW OF HOSPITAL AND HEALTHCARE SYSTEM EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THIS STUDY USED COMPARABLE GEOGRAPHIC AND DEMOGRAPHIC MARKET DATA INCLUDING, BUT NOT LIMITED TO, SIMILARLY SIZED HEALTHCARE SYSTEMS AND HOSPITALS, # OF LICENSED BEDS AND NET PATIENT SERVICE REVENUE. THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO CERTAIN BH SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990, WHERE APPLICABLE, ARE REVIEWED ANNUALLY BY THE BARNABAS HEALTH PRESIDENT/CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART VII AND SCHEDULE J PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION OR A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE ORGANIZATION OR A RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF TRUSTEES. MARK D. PILLA WAS EMPLOYED AS THE FORMER EXECUTIVE VICE PRESIDENT OF BARNABAS HEALTH, INC. UNTIL HIS RETIREMENT IN 2011. DURING 2014 HE CONTINUED TO RECEIVE TAXABLE COMPENSATION FROM A BARNABAS HEALTH AFFILIATE AND ALSO SERVED AS A VOTING MEMBER OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS AN AFFILIATE WITHIN BARNABAS HEALTH; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM INCLUDES BOTH FOR-PROFIT AND NOT FOR-PROFIT ORGANIZATIONS. CERTAIN BOARD OF TRUSTEE MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES OF OTHER RELATED ORGANIZATIONS IN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY ONE HOUR. THE HOURS REFLECTED ON PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF BARNABAS HEALTH; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART VII AND SCHEDULE J THOMAS R. PERCELLO, FORMER CHIEF FINANCIAL OFFICER/VICE PRESIDENT OF FINANCE OF THE ORGANIZATION, IS STILL EMPLOYED WITHIN BARNABAS HEALTH AS THE CHIEF FINANCIAL OFFICER/VICE PRESIDENT OF FINANCE OF COMMUNITY MEDICAL CENTER; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN BARNABAS HEALTH, A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM'S TAX-EXEMPT PARENT ENTITY IS BARNABAS HEALTH, INC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF BARNABAS HEALTH, INC. AND ALL AFFILIATES WITHIN THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2014 AND DECEMBER 31, 2013; RESPECTIVELY. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS CONTAIN CONSOLIDATING SCHEDULES ON AN ENTITY BY ENTITY BASIS FOR THE BARNABAS HEALTH HOSPITALS AND CERTAIN OTHER AFFILIATES. THE INDEPENDENT CPA FIRM ISSUED AN UNQUALIFIED OPINION WITH RESPECT TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. THE BARNABAS HEALTH, INC. AUDIT COMMITTEE HAS ASSUMED RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS, WHICH INCLUDES THIS ORGANIZATION, AND THE SELECTION OF AN INDEPENDENT AUDITOR. SAINT BARNABAS MANAGEMENT SERVICES LLC 1691 ROUTE 9 TOMS RIVER NJ 08754 223661568 RELATED NJ 230699 643195 SBBH CENTER STATE HEALTH GROUP INC 2 CRESCENT PLACE OCEANPORT NJ 07757 222939956 HEALTH SVCS. NJ 501(C)(3) 509(a)(3) BH false CENTRAL JERSEY BEHAVIORAL HEALTH ASSOC 1691 ROUTE 9 TOMS RIVER NJ 08754 223343959 HEALTH SVCS. NJ 501(C)(3) 509(a)(3) SBBH true CLARA MAASS FOUNDATION ONE CLARA MAASS DRIVE BELLEVILLE NJ 07109 222132516 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false CLARA MAASS MEDICAL CENTER ONE CLARA MAASS DRIVE BELLEVILLE NJ 07109 221500556 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false COMMUNITY MEDICAL CENTER 99 HIGHWAY 37 WEST TOMS RIVER NJ 08755 223452306 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false COMMUNITY MEDICAL CENTER FOUNDATION 99 HIGHWAY 37 WEST TOMS RIVER NJ 08755 222597592 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false IRVINGTON GENERAL HOSPITAL 832 CHANCELLOR AVENUE IRVINGTON NJ 07111 223452411 INACTIVE NJ 501(C)(3) HOSPITAL BH false IRVINGTON HOSPITAL FOUNDATION 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 237025428 INACTIVE NJ 501(C)(3) 509(a)(3) BH false KIMBALL MEDICAL CENTER 600 RIVER AVENUE LAKEWOOD NJ 08701 223452413 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false MONMOUTH MED CNTR - SOUTHERN CAMPUS FDN 600 RIVER AVE ANNEX BLDG E LAKEWOOD NJ 08701 222630076 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false MEDICAL CENTER STAFFING SERVICES INC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 352219655 STAFFING SVCS NJ 501(C)(3) 509(a)(3) CSHG false MEGA CARE INC 2 CRESCENT PLACE OCEANPORT NJ 07757 222578561 HEALTH SVCS. NJ 501(C)(3) 509(a)(3) CSHG false MONMOUTH MEDICAL CENTER 300 SECOND AVENUE LONG BRANCH NJ 07740 223452412 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false MONMOUTH MEDICAL CENTER - FACULTY PRACT 100 STATE HIGHWAY 36 WEST LONG BRANCH NJ 07764 223357053 HEALTH SVCS. NJ 501(C)(3) 509(a)(3) MMC false MONMOUTH MEDICAL CENTER FOUNDATION 300 SECOND AVENUE LONG BRANCH NJ 07740 222456079 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false BARNABAS HEALTH MEDICAL GROUP PC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223316007 HEALTH SVCS. NJ 501(C)(3) 509(a)(2) BH false NEWARK BETH ISRAEL MEDICAL CENTER 201 LYONS AVENUE NEWARK NJ 07112 223452311 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false BARNABAS HEALTH INC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 222405279 HEALTH SVCS. NJ 501(C)(3) 509(a)(3) NA false SAINT BARNABAS DEVELOPMENT FOUNDATION 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 222378422 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false SAINT BARNABAS HEALTH CARE SYSTEM FDN 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223769036 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false SAINT BARNABAS HOSPICE AND PALLIATIVE 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 222354659 HEALTH SVCS. NJ 501(C)(3) 509(a)(1) BH false SAINT BARNABAS MEDICAL CENTER 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 221494440 HEALTH SVCS. NJ 501(C)(3) HOSPITAL BH false SAINT BARNABAS OUTPATIENT CENTERS 200 SOUTH ORANGE AVENUE LIVINGSTON NJ 07039 222458479 HEALTH SVCS. NJ 501(C)(3) 509(A)(2) BH false SAINT BARNABAS REALTY DEVELOPMENT CORP 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 222940008 TITLE HLDNG. NJ 501(C)(3) 509(a)(3) BH false NJ HEALTH CARE INNOVATION CENTER INC 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 222458481 INACTIVE NJ 501(C)(3) 509(a)(3) BH false THE NEWARK BETH ISRAEL MEDICAL CNTR FDN 201 LYONS AVENUE NEWARK NJ 07112 222587176 FUNDRAISING NJ 501(C)(3) 509(a)(1) BH false UNION HOSPITAL 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 221413947 INACTIVE NJ 501(C)(3) HOSPITAL BH false SANDY HOOK FRNDS OF ST BARNABAS BURN FDN 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 223236202 FUNDRAISING NJ 501(C)(3) 509(A)(3) BH false LIBERTY HEALTHCARE SYSTEM INC 350 Montgomery Street JERSEY CITY NJ 07302 223113960 HEALTH SVCS. NJ 501(C)(3) 509(A)(2) BH false LIBERTY BEHAVIORAL HEALTH ASSOCIATES 350 MONTGOMERY STREET JERSEY CITY NJ 07302 223506358 HEALTH SVCS. 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TX NA 0.00000 CENTRAL JERSEY ACO LLC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 455460713 HEALTHCARE SVCS. NJ NA 0.00000 SHREWSBURY DIAGNOSTIC IMAGING LLC 1131 BROAD STREET SUITE 110 SHREWSBURY NJ 07702 203833246 HEALTHCARE SVCS. NJ NA 0.00000 LIVINGSTON SERVICES CORP 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 222779395 HEALTHCARE SVCS. NJ NA C CORP. false LIVINGSTON INFUSION CARE INC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223190756 HEALTHCARE SVCS. NJ NA C CORP. false MAJOR SECURITY SERVICES INC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223040539 SECURITY SVCS. NJ NA C CORP. false CENTER STATE MANAGEMENT CORP 300 SECOND AVENUE LONG BRANCH NJ 07740 222506125 MGMT SVCS. NJ NA C CORP. false KIMBALL HLTH CARE AFFILIATES 300 SECOND AVENUE LONG BRANCH NJ 07740 222701213 INVESTMENT NJ NA C CORP. false HEALTH CARE FACILITIES MGT 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223532988 MAINT. SVCS. NJ NA C CORP. false SBC MANAGEMENT CORPORATION 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 223414332 MGMT SVCS. NJ NA C CORP. false PROFESSIONAL QUALITY LIAB 100 BANK STREET BURLINGTON VT 05401 205163819 INSURANCE SVCS. VT NA C CORP. false NJ HEALTH CARE SYSTEM INC 94 OLD SHORT HILLS ROAD LIVINGSTON NJ 07039 223536986 INACTIVE NJ NA C CORP. false CPIC 44 CHURCH STREET HAMILTON BERMUDA BD HM11 FINANCIAL VEHICLE BD NA FOREIGN CORP. false LSC PHARMACY SERVICES INC 95 OLD SHORT HILLS ROAD WEST ORANGE NJ 07052 452552776 PHARMACY SVCS. NJ NA C CORP. false LIBERTY HEALTHCARE CAPITAL 350 MONTGOMERY STREET JERSEY CITY NJ 07302 223444345 LEASE/FINANCE NJ NA C CORP. false JCMC PHYSICIANS ASSOCIATES PC 355 GRAND STREET JERSEY CITY NJ 07302 465329974 INACTIVE NJ NA C CORP. false false false false false true false false false false false false false true false false false false false false CENTRAL JERSEY BEHAVIORAL HEALTH M 3073145 COST SCHEDULE R, PART V BARNABAS HEALTH, INC. AND SBC MANAGEMENT CORPORATION, BOTH RELATED ORGANIZATIONS, ROUTINELY PAY EXPENSES FOR VARIOUS AFFILIATES WITHIN BARNABAS HEALTH IN THE ORDINARY COURSE OF BUSINESS, INCLUDING THIS ORGANIZATION. THESE RELATED PARTY TRANSACTIONS ARE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND ITS AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY HEALTHCARE AND WELLNESS SERVICES TO THE COMMUNITIES IN WHICH THEY ARE SITUATED.