2015-05-15T08:38:45-05:00 2014-06-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2013-07-01 250979377 CHRISTIAN H BUHL LEGACY TRUST % JEFFREY A CHROBAK CHRI 7249833911 7 WEST STATE STREET Suite 208 SHARON PA 16146 JEFFREY CHROBAK CFO 7244812640 2015-05-13 true Brian D Todd P00422601 7244812640 2013 2016-04-25 22:37:26Z X JOHN HUDSON 7 WEST STATE STREET SUITE 208 SHARON PA 16146 271823844 false X N/A X 1896 PA CHRISTIAN H BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, PROVIDES HIGH QUALITY INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES TO OUR COMMUNITIES. X 13 10 1832 19 0 0 612815 582547 166543401 120759038 1700440 25008478 1129310 1311844 169985966 147661907 5000 0 0 0 80214073 61795216 0 0 0 81416199 67625181 161635272 129420397 8350694 18241510 130724779 55331610 81228310 11714453 49496469 43617157 X THE MISSION OF SHARON REGIONAL HEALTH SYSTEM, NOW KNOWN AS CHRISTIAN H BUHL LEGACY TRUST, THROUGH MARCH 31, 2014 IS TO PROVIDE THE HIGHEST QUALITY, ADVANCED HEALTHCARE SERVICES TO ALL COMMUNITIES WITHIN OUR REGION. false true 107151059 120759038 CHRISTIAN H BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, PROVIDES SERVICES TO AREA RESIDENTS THROUGH A NUMBER OF SATELLITE LOCATIONS AND SPECIALTY SITES. OUTPATIENTS UTILIZE FACILITIES IN BOTH PENNSYLVANIA AND OHIO. SRHS, MERCER COUNTY'S LARGEST HEALTH CARE PROVIDER, PROVIDES INPATIENT SERVICES FOR ACUTE CARE, INTENSIVE CARE, HEART CENTER, OB, NURSERY, SKILLED NURSING, IP REHAB AND IP ADULT AND CHILD BEHAVIORAL HEALTH SERVICES. SEE SCHEDULE O FOR ADDITIONAL INFORMATION. 107151059 true true false true false false false false false true false true false false true false false true false false false false false false false false true true false false true false false false false false false false true false false false true true true true true false false true 130 0 true 1832 true false false false false false false false false false false X 13 10 true false false false false false false true true false false true true true true true true true true true false PA X JEFFREY A CHROBAK 7244812640 7 WEST STATE STREET SHARON PA 16146 JAMES E FEENEY VICE CHAIR (ALT) 1.0 2.0 X X 0 0 STEPHEN J GURGOVITS BOARD MEMBER 1.0 X 0 0 JAMES EPSTEIN BOARD MEMBER 1.0 2.0 X 0 0 DIANE GARDNER BOARD MEMBER ENDING 4/2014 1.0 X 0 0 CLOYD E BRENNEMAN BOARD MEMBER 1.0 X 0 0 ROBERT G LIPTAK BOARD MEMBER 1.0 12.0 X 0 0 LEONARD S MILLER BOARD MEMBER 1.0 X 0 0 MARY ODEM BOARD MEMBER 1.0 X 0 0 JOHN M HUDSON VICE CHAIR/CHAIR BEG 2/2014 1.0 X X 0 0 WILLIAM J STRIMBU CHAIR TO 2/14/BD MBR BEG 4/14 1.0 2.0 X X 0 0 KENNETH JAMES BOARD MEMBER 1.0 2.0 X 0 0 ANGELA M PALUMBO SECRETARY-TREASURER 1.0 X X 0 0 WILLIAM PERRINE BOARD MEMBER ENDING 4/14 1.0 12.0 X 0 0 JOHN JANOSO JR PRES & CEO/BRD MBR 12/12-4/14 40.0 1.0 X X 459821 0 202041 DAVID D'AMORE BOARD MEMBER 1.0 X 0 0 LARRY HAYNES BOARD MEMBER BEGINNING 7/13 1.0 X 0 0 KAREN WINNER SED BOARD MEMBER BEG 7/13/END 4/14 1.0 X 0 0 JOHN GALLAGHER BOARD MEMBER END 4/14 1.0 X 0 0 MATTHEW LIBURDI VICE PRESIDENT 40.0 1.0 X 181226 0 22895 LISA BERTOLASIO VP PATIENT CARE & CNO 40.0 1.0 X 160959 0 21162 JEFFREY A CHROBAK VICE PRESIDENT/CFO 40.0 1.0 X 208264 0 17541 CAROLYN D'AMORE ASSISTANT SECRETARY 1.0 1.0 X 0 0 JOHN DAVIDSON VICE PRESIDENT 40.0 1.0 X 164176 0 18741 JOSE SANTIAGO PSYCHIATRIST 40.0 X 260049 0 31030 SCOTT MORGAN FAMILY MEDICINE 40.0 X 281734 0 17241 STEVEN RIGGALL PSYCHIATRIST 40.0 X 388086 0 17982 JAMIE ADAM PATHOLOGIST 40.0 X 374358 0 18544 DAVID LUCAS PATHOLIGIST 40.0 X 244738 0 8454 LINDE FINSRUD WILSON FORMER PRESIDENT & CEO X 423212 0 18864 3146623 0 394495 19 true true false CERNER CORP ELECT MED RECORD 3243374 STAFFASSIST WORKFORCE CONTRACTED WORKFORCE 1398853 SODEXO AFFILIATES OPERATIONS SERVICES 1752348 SODEXO CTM BIOMEDICAL SERVICES 1224431 EMP OF MERCER CTY ER PHYS SERVICES 741239 52 74798 507749 582547 PATIENT REVENUE 621990 113319508 113319508 RENT FROM AFFILIATE 531120 56574 56574 PHARMACY 446110 3569364 3569364 NURSING SCHOOL 611600 200373 200373 CAFETERIA 722514 504883 504883 3108336 3108336 120759038 771147 771147 0 52 52 123662 123662 0 123662 123662 71581444 76817824 70346933 53815004 1234511 23002820 24237331 24237331 0 0 0 EQUITY IN INVESTEE EARNINGS 900099 1188130 1188130 1188130 147661907 120759038 26320322 X 0 0 0 0 1422362 165877 1256485 442076 442076 41968739 36212889 5755850 848655 848655 13451984 11284180 2167804 3661400 3057495 603905 1838506 1739823 98683 1073599 1073599 245113 245113 0 0 53963 53963 15940404 12435131 3505273 619475 73595 545880 3816915 2410731 1406184 1771047 632581 1138466 0 1965512 1539810 425702 227788 165584 62204 0 163992 111046 52946 1671333 1370788 300545 0 5743015 4710287 1032728 9755220 7792193 1963027 MEDICAL SUPPLIES & DRUGS 20195151 20195151 BAD DEBT 1953937 1953937 LICENSES, DUES, SUBSCRIPTIONS 443673 347029 96644 RECRUITING & RETENTION 112832 72070 40762 33706 32207 1499 129420397 107151059 22269338 0 648075 2619300 4123530 42111569 414227 0 16947107 1964403 0 0 0 0 396583 1205002 3420639 0 10380072 5121 49393363 34804168 34813 5973532 7028916 0 0 0 0 4223483 362486 130724779 55331610 12436714 565113 0 0 0 0 27352597 0 0 0 0 0 12910554 0 0 0 28528445 11149340 81228310 11714453 X 49014340 43143071 482129 474086 0 0 49496469 43617157 130724779 55331610 X 18241510 -45348 1038190 -25113664 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false true false true false PART II-B, LINE 1(D, G & I) DURING THE YEAR, THE HEALTH SYSTEM PAID DUES TO VARIOUS ASSOCIATIONS. A PORTION OF THESE DUES MAY BE USED FOR LOBBYING PURPOSES. 12505049 612907 13117956 10264189 2240860 12505049 10970716 -706527 10264189 8180726 2789990 10970716 7004769 2294 1173663 8180726 1.00000 false false MERCER COUNTY PHO 149885 C CHART 6879031 C 7028916 0 ACCRUED PENSION LIABILITIES 7051641 ESTIMATED SELF-INSURANCE COSTS 1105469 DEFERRED COMPENSATION 435512 EST AMT DUE TO 3RD PARTY PAYER 82199 MALPRACTICE LIABILITY 2474519 11149340 SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS: ENDOWMENT FUNDS INCLUDE ASSETS SET ASIDE BY THE BOARD OF DIRECTORS FOR FUTURE CAPITAL IMPROVEMENTS, PENSION FUNDING REQUIREMENTS AND POSTRETIREMENT BENEFIT OBLIGATIONS OVER WHICH THE BOARD RETAINS CONTROL AND MAY AT ITS DISCRETION SUBSEQUENTLY USE FOR OTHER PURPOSES. SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true X true X true X true true true false false 2932556 2932556 0.02300 20176745 12067260 8109485 0.06360 23109301 12067260 11042041 0.08660 1693596 1388000 305596 0.00240 1693596 1388000 305596 0.00240 24802897 13455260 11347637 0.08900 true 1953937 1465453 32453420 35252990 -2799570 X true true 1 1 SHARON REGIONAL HEALTH SYSTEM 740 E STATE ST SHARON PA 16146 WWW.SHARONREGIONAL.COM 196601 X X X ACUTE CARE, REHAB, LT CARE & BEHAVIORAL HEALTH, ANCILLARY SV 1 SHARON REGIONAL HEALTH SYSTEM 1 true X X X X X X X X X 12 true false true X WWW.SHARONREGIONAL.COM X X X X X X X true false true true 200. true 400. true X X X true true X X X X X X true false X X X X X true X false false SCHEDULE H, PART V, SECTION B, LINE 3 COMMUNITY INPUT: INTERVIEWS WITH 29 KEY INFORMANTS WERE CONDUCTED OVER A BRIEF TIME PERIOD IN FEBRUARY 2013. INFORMANTS WERE DETERMINED BASED ON THEIR A) SPECIALIZED KNOWLEDGE OR EXPERTISE IN PUBLIC HEALTH, B) THEIR AFFILIATION WITH LOCAL GOVERNMENT, SCHOOLS AND INDUSTRY OR C) THEIR INVOLVEMENT WITH UNDERSERVED AND MINORITY POPULATIONS. COMMUNITY LEADERS PROVIDED COMMENTS ON THE FOLLOWING ISSUES: -HEALTH AND QUALITY OF LIFE FOR RESIDENTS OF THE COMMUNITY -BARRIERS TO IMPROVING HEALTH AND QUALITY OF LIFE FOR RESIDENTS OF THE COMMUNITY -OPINIONS REGARDING THE IMPORTANT HEALTH ISSUES THAT AFFECT MERCER AND TRUMBULL COUNTY RESIDENTS AND THE TYPES OF SERVICES THAT ARE IMPORTANT FOR ADDRESSING THESE ISSUES -DELINEATION OF THE MOST IMPORTANT HEALTH CARE ISSUES OR SERVICES DISCUSSED AND ACTIONS NECESSARY FOR ADDRESSING THOSE ISSUES KEY INFORMANTS FROM THE COMMUNITY WORKED FOR THE FOLLOWING TYPES OF ORGANIZATIONS AND AGENCIES: -SOCIAL SERVICE AGENCIES -LOCAL SCHOOL SYSTEM AND COMMUNITY COLLEGE -LOCAL CITY AND COUNTY GOVERNMENT -PUBLIC HEALTH AGENCIES -INDUSTRY -FAITH COMMUNITY -MEDICAL PROVIDERS THE HOSPITAL ALSO CIRCULATED COMMUNITY HEALTH INPUT QUESTIONNAIRES, IN ORDER TO GATHER BROAD COMMUNITY INPUT REGARDING HEALTH ISSUES. THE INPUT PROCESS WAS LAUNCHED ON DECEMBER 12, 2012, AND WAS CLOSED ON MARCH 5, 2013. A WEB-BASED TOOL, QUESTION PRO, WAS UTILIZED TO CONDUCT THE COMMUNITY INPUT PROCESS. PAPER QUESTIONNAIRES, WHICH WERE IDENTICAL TO THE ELECTRONIC QUESTIONNAIRE, WERE ALSO DISTRIBUTED TO POPULATIONS WHO MAY NOT HAVE ACCESS TO THE INTERNET OR GENERATIONALLY ARE MORE LIKELY TO COMPLETE A PAPER QUESTIONNAIRE. ELECTRONIC AND PAPER QUESTIONNAIRES WERE CIRCULATED TO THE RESIDENTS OF THE COMMUNITY. THERE WERE 180 QUESTIONNAIRES COMPLETED AND RETURNED. SCHEDULE H, PART V, SECTION B, LINE 6 IMPLEMENTATION STRATEGY: IN RESPONSE TO THE RESULTS OF SHARON REGIONAL HEALTH SYSTEM'S MOST RECENTLY CONDUCTED COMMUNITY HEALTH NEEDS ASSESSMENT, THE ORGANIZATION ADOPTED AN IMPLEMENTATION STRATEGY. THE IMPLEMENTATION STRATEGY CAN BE FOUND AT THE FOLLOWING URL, UNDER THE LINK FOR IMPLEMENTATION STRATEGY: http://www.sharonregional.com/ SCHEDULE H, PART V, SECTION B, LINE 7 ADDRESSING IDENTIFIED NEEDS: THE ACCUMULATED DATA FROM THE CHNA WAS ANALYZED AND REVIEWED TO IDENTIFY HEALTH ISSUES OF UNINSURED PERSONS, LOW-INCOME PERSONS, AND MINORITY GROUPS ALONG WITH THE COMMUNITY AS A WHOLE. HEALTH NEEDS WERE PRIORITIZED BASED ON A METHOD THAT WEIGHED: 1) THE ABILITY OF THE HEALTH SYSTEM TO EVALUATE AND MEASURE OUTCOMES; 2) HOW MANY PEOPLE ARE AFFECTED BY THE ISSUE OR SIZE OF THE ISSUE; 3) WHAT ARE THE CONSEQUENCES OF NOT ADDRESSING THIS PROBLEM; 4) PREVALENCE OF COMMON THEMES; AND 5) THE ABILITY OF THE HEALTH SYSTEM TO IMPACT CHANGE. HEALTH SYSTEM LEADERS DISCUSSED THE RESULTS OF THE EVALUATION AND SELECTED HEALTH PRIORITIES. PARTICIPANTS WERE GIVEN THE OPPORTUNITY TO REVISE RANKINGS AND DEBATE ISSUES UNTIL A CONSENSUS WAS REACHED ON A COMPOSITE RANKING OF HEALTH ISSUES AND THE ISSUES WITH THE HIGHEST RANKINGS WERE IDENTIFIED AND ADDRESSED. SCHEDULE H, PART V, SECTION B, LINE 18E EFFORTS TO DETERMINE PATIENT ELIGIBILITY UNDER THE FACIILTY'S FAP: SHARON REGIONAL HEALTH SYSTEM ALSO HAS FINANCIAL COUNSELORS WHO MEET WITH UNINSURED PATIENTS AND OTHERS UPON REQUEST. 15 CANCER CARE CENTER 2320 HIGHLAND RD HERMITAGE PA 16148 RADIATION & MEDICAL ONCOLOGY SERVICES CORPORATE HEALTH SERVICES 295 N KERRWOOD DRIVE HERMITAGE PA 16148 OCCUPATIONAL MEDICINE DIABETES CENTER 2395 GARDEN WAY HERMITAGE PA 16148 DIABETES EDUCATION AND TREATMENT GREENVILLE BEHAVIORAL HEALTH 348 MAIN ST GREENVILLE PA 16125 OUTPATIENT MENTAL HEALTH SERVICES HERMITAGE BEHAVIORAL HEALTH 2375 GARDEN WAY HERMITAGE PA 16148 OUTPATIENT MENTAL HEALTH SERVICES HERMITAGE DIAGNOSTIC CENTER 2435 GARDEN WAY HERMITAGE PA 16148 DIAGNOSTIC TESTING AND COMMUNITY EDUCATION HERMITAGE WRAPAROUND 2500 HIGHLAND AVE HERMITAGE PA 16148 OUTPATIENT MENTAL HEALTH SERVICES HOME HEALTH AGENCY 663 E STATE ST SHARON PA 16146 HOME CARE SERVICES LAWRENCE CO WRAPAROUND 125 E NORTH ST NEW CASTLE PA 16101 OUTPATIENT MENTAL HEALTH SERVICES MERCER FAMILY MEDICINE CENTER 551 GREENVILLE RD MERCER PA 16137 DIAGNOSTIC TESTING AND COMMUNITY EDUCATION OUTPATIENT REHAB CENTER 2380 HIGHLAND ROAD HERMITAGE PA 16148 OUTPATIENT THERAPY SERVICES WOUND CARE CENTER 2425 GARDEN WAY HERMITAGE PA 16148 WOUND CARE HUBBARD DIAGNOSTIC 890 W LIBERTY ST A HUBBARD OH 44425 DIAGNOSTIC TESTING AND COMMUNITY EDUCATION BROOKFIELD FAMILY MED 7264 WARREN-SHARON RD BROOKFIELD OH 44403 OUTPATIENT THERAPY SERVICES NESHANNOCK DIAGNOSTIC CENTER 2915 WILMINGTON RD NEW CASTLE PA 16101 DIAGNOSTIC TESTING AND COMMUNITY EDUCATION SCHEDULE H, PART I, LINE 7, COLUMN F PERCENT OF TOTAL EXPENSE: TO ARRIVE AT THE PERCENT OF TOTAL EXPENSES, THE DENOMINATOR WHICH EQUALS TOTAL OPERATING EXPENSES PER PART IX, LINE 25 OF THE FORM 990, WAS REDUCED BY BAD DEBT EXPENSE OF $1,953,937. SCHEDULE H, PART I, LINE 7 COSTING METHODOLOGY: THE COST TO CHARGE RATIO CALCULATED ON IRS WORKSHEET 2 WAS USED IN THE CALCULATION OF COST ON IRS WORKSHEETS 1 AND 3. SCHEDULE H, PART III, SECTION A, LINE 2 BAD DEBT EXPENSE: LINE 2 IS REPORTED AS THE TOTAL BAD DEBT EXPENSE PER THE AUDIT REPORT. SCHEDULE H, PART III, SECTION A, LINE 3 BAD DEBT ATTRIBUTABLE TO CHARITY CARE: BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY WAS DETERMINED USING PRESUMPTIVE CHARITY STANDARDS WHICH SCORED ACCOUNTS AS CHARITY INSTEAD OF BAD DEBT. THE ACTUAL RESULTS OF THIS SCORING INDICATE THAT 75% OF BAD DEBT SHOULD BE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY. SCHEDULE H, PART III, SECTION A, LINE 4 BAD DEBT EXPENSE FOOTNOTE: THE AUDITED FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE THAT DESCRIBES BAD DEBT EXPENSE. THEY DO, HOWEVER, CONTAIN A FOOTNOTE THAT DESCRIBES PATIENT ACCOUNTS RECEIVABLE. THAT FOOTNOTE READS AS FOLLOWS: THE HEALTH SYSTEM REPORTS PATIENT ACCOUNTS RECEIVABLE FOR SERVICES RENDERED AT NET REALIZABLE AMOUNTS FROM THIRD-PARTY PAYERS, PATIENTS AND OTHERS. THE HEALTH SYSTEM PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION AND EXISTING ECONOMIC CONDITIONS. AS A SERVICE TO THE PATIENT, THE HEALTH SYSTEM BILLS THIRD-PARTY PAYERS DIRECTLY AND BILLS THE PATIENT WHEN THE PATIENT'S LIABILITY IS DETERMINED. PATIENT ACCOUNTS RECEIVABLE ARE DUE IN FULL WHEN BILLED. ACCOUNTS ARE CONSIDERED DELINQUENT AND SUBSEQUENTLY WRITTEN OFF AS BAD DEBTS BASED ON INDIVIDUAL CREDIT EVALUATION AND SPECIFIC CIRCUMSTANCES OF THE ACCOUNT. SCHEDULE H, PART III, SECTION B, LINE 8 COMMUNITY BENEFIT: SERVING PATIENTS WITH GOVERNMENT HEALTH BENEFITS, SUCH AS MEDICARE, IS A COMPONENT OF THE COMMUNITY BENEFIT STANDARD THAT TAX-EXEMPT HOSPITALS ARE HELD TO. THIS IMPLIES THAT SERVING MEDICARE PATIENTS IS A COMMUNITY BENEFIT AND THAT THE HOSPITAL OPERATES TO PROMOTE THE HEALTH OF THE COMMUNITY. SCHEDULE H, PART III, SECTION C, LINE 9B COLLECTION POLICY: PATIENTS WHO HAVE ALREADY BEEN APPROVED FOR CHARITY ARE APPROVED FOR SERVICES FOR THE NEXT 6 MONTHS AT THE APPROVED CHARITY OR DISCOUNT RATE FOR ANY ADDITIONAL SERVICES THAT HAVE BEEN IDENTIFIED AS PATIENT RESPONSIBILITY BY THEIR INSURANCE CARRIER OR OUR UNINSURED DURING THAT TIME. IF IDENTIFIED PRIOR TO THE BILL BEING SENT OUT, THE ACCOUNT IS WRITTEN DOWN AT THE TIME OF IDENTIFICATION AND THE PATIENT IS NOTIFIED. SCHEDULE H, PART VI, LINE 2 NEEDS ASSESSMENT: SHARON REGIONAL CONDUCTS A CONSUMER RESEARCH STUDY EVERY SEVERAL YEARS THROUGH HEALTHSTREAM RESEARCH, AND ONE OF THE QUESTIONS ASKS AREA RESIDENTS IF ANYONE IN THEIR HOUSEHOLD IS LOOKING FOR A DOCTOR, AND IF SO, IN WHAT SPECIALTY. IN ADDITION, EVALUATION FORMS USED AT ALL COMMUNITY EDUCATION PROGRAMS ASK ABOUT HEALTH/MEDICAL TOPICS IN WHICH MORE INFORMATION IS DESIRED. HEALTH NEEDS ARE ALSO OBTAINED FROM THE MERCER COUNTY HEALTH PROFILE FROM THE PA DEPARTMENT OF HEALTH. A COMPREHENSIVE COMMUNITY HEALTH ASSESSMENT WAS CONDUCTED FOR FISCAL YEAR ENDING 6/30/13. SCHEDULE H, PART VI, LINE 3 PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE: THE HEALTH SYSTEM'S CHARITY CARE POLICY IS READILY AVAILABLE IN PATIENT LITERATURE DISTRIBUTED AT ADMISSION, ON COPIES OF INVOICES SENT TO PATIENTS, ON THE SHARON REGIONAL WEBSITE, AND THROUGH OTHER AREAS. SHARON REGIONAL HAS FINANCIAL COUNSELORS AVAILABLE TO ASSIST PATIENTS AND FAMILY MEMBERS EXPLORE ELIGIBILITY FOR CHARITY CARE AS WELL AS ASSISTANCE UNDER FEDERAL, STATE, OR LOCAL GOVERNMENT PROGRAMS. SCHEDULE H, PART VI, LINE 4 COMMUNITY INFORMATION: THE MAJORITY OF PATIENTS WHO UTILIZE SHARON REGIONAL LIVE IN A NUMBER OF COMMUNITIES LOCATED IN MERCER COUNTY, PA, WITH A SMALL SEGMENT COMING FROM LAWRENCE COUNTY AND OTHER AREAS IN PENNSYLVANIA, ALONG WITH EASTERN TRUMBULL/MAHONING COUNTIES IN OHIO. MERCER COUNTY'S POPULATION IN 2010 WAS 116,638 (52% URBAN, 48% RURAL), AND CONSISTED OF 91.0% WHITE NON-HISPANIC, 5.8% BLACK, 1.1% HISPANIC, AND 1.5% TWO OR MORE RACES. THE POPULATION IS 51% FEMALE AND 49% MALE, WITH A MEDIAN AGE OF 42.8 YEARS. AVERAGE HOUSEHOLD SIZE IS 2.35 PEOPLE AND ESTIMATED MEDIAN HOUSEHOLD INCOME IN 2010 WAS $42,573 WITH 13.2% OF RESIDENTS WITH INCOME BELOW THE POVERTY LEVEL. SCHEDULE H, PART VI, LINE 5 PROMOTION OF COMMUNITY HEALTH: SHARON REGIONAL'S COMMUNITY OUTREACH DEPARTMENT IS ACTIVELY INVOLVED IN COMMUNITY EDUCATION EFFORTS AND HOSTS A WIDE SELECTION OF HEALTH EDUCATION PROGRAMS, SCREENINGS, AND EVENTS BOTH AT VARIOUS HEALTH SYSTEM LOCATIONS AND AT A NUMBER OF COMMUNITY LOCATIONS INCLUDING SCHOOLS, BUSINESSES, AND HOUSING PROJECTS. ACTIVITIES INCLUDE HEALTH FAIRS, EDUCATION PROGRAMS, CPR TRAINING, SPECIFIC SCREENINGS, AND MORE. OTHER INFORMATION: STRATEGIC LEADERSHIP AND DIRECTION FOR SHARON REGIONAL IS PROVIDED BY A VOLUNTARY BOARD OF DIRECTORS CONSISTING OF COMMUNITY LEADERS WHO MAKE HEALTH CARE DECISIONS BASED ON MEETING THE COMMUNITY'S HEALTH CARE NEEDS. SCHEDULE H, PART VI, LINE 6 AFFILIATED HEALTH CARE SYSTEM: SHARON REGIONAL HEALTH SYSTEM AND ITS WHOLLY OWNED SUBSIDIARIES SHARON REGIONAL PHYSICIAN SERVICES AND SHARON REGIONAL HEALTH FOUNDATION, OPERATE AN ACUTE CARE HOSPITAL FACILITY IN SHARON, PENNSYLVANIA. THE HEALTH SYSTEM PRIMARILY EARNS REVENUES BY PROVIDING INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES TO PATIENTS IN SHARON, PENNSYLVANIA, AND THE SURROUNDING AREA. THE HEALTH SYSTEM ALSO OPERATES A HOME HEALTH AGENCY AND A NUMBER OF PHYSICIAN CLINICS IN THE SAME GEOGRAPHIC AREA. THE SHARON REGIONAL HEALTH SYSTEM FOUNDATION WAS FORMED IN 2013 TO PROVIDE FUNDRAISING ACTIVITIES TO BENEFIT THE HEALTH SYSTEM. EFFECTIVE APRIL 1, 2014, SHARON REGIONAL HEALTH SYSTEM SOLD SUBSTANTIALLY ALL OF ITS ASSETS TO SHARON PENNSYLVANIA HOLDINGS, LLC, A COMMUNITY HEALTH SYSTEMS AFFILIATE. THE SELLER IS NOW KNOWN AS CHRISTIAN H. BUHL LEGACY TRUST, WITH THE BUYER HAVING ACQUIRED THE RIGHT TO OPERATE UNDER THE NAME SHARON REGIONAL HEALTH SYSTEM. THE TRANSACTION WAS STRICTLY AN ASSET SALE; THERE WAS NO MERGER AND IS NO SUCCESSOR. BEGINNING APRIL 1, 2014, SHARON PENNSYLVANIA HOLDINGS, LLC, WILL OPERATE THE HOSPITAL AND NON-HOSPITAL FACILITIES REPORTED ON THIS RETURN. X true false X X X X X true true false false false false false false false JOHN JANOSO JR PRES & CEO/BRD MBR 12/12-4/14 383504 0 62919 0 13398 0 184500 0 17541 0 661862 0 0 0 MATTHEW LIBURDI VICE PRESIDENT 174100 0 5877 0 1249 0 4634 0 18261 0 204121 0 0 0 LISA BERTOLASIO VP PATIENT CARE & CNO 139882 0 4833 0 16244 0 0 0 21162 0 182121 0 1208 0 JEFFREY A CHROBAK VICE PRESIDENT/CFO 200104 0 6720 0 1440 0 0 0 17541 0 225805 0 0 0 JOSE SANTIAGO PSYCHIATRIST 255489 0 3500 0 1060 0 0 0 31030 0 291079 0 0 0 SCOTT MORGAN FAMILY MEDICINE 195712 0 85809 0 213 0 0 0 17241 0 298975 0 0 0 STEVEN RIGGALL PSYCHIATRIST 290419 0 96083 0 1584 0 0 0 17982 0 406068 0 0 0 JAMIE ADAM PATHOLOGIST 358527 0 0 0 15831 0 0 0 18544 0 392902 0 0 0 LINDE FINSRUD WILSON FORMER PRESIDENT & CEO 0 0 0 0 423212 0 0 0 18864 0 442076 0 0 0 JOHN DAVIDSON VICE PRESIDENT 157255 0 5332 0 1589 0 0 0 18741 0 182917 0 0 0 DAVID LUCAS PATHOLIGIST 239865 0 0 0 4873 0 0 0 8454 0 253192 0 0 0 SCHEDULE J, PART I, LINE 1A CLUB DUES: DURING THE FISCAL YEAR, THE ORGANIZATION PAID FAMILY SOCIAL MEMBERSHIPS FOR JEFFREY CHROBAK, JOHN JANOSO JR., MATTHEW LIBURDI, AND JOHN DAVIDSON. THE AMOUNT PAID WAS INCLUDED IN TAXABLE WAGES. SCHEDULE J, PART I, LINE 4A SEVERANCE PAYMENTS: LINDE FINSRUD WILSON RECEIVED A SEVERANCE PAYMENT OF $432,212 DURING CALENDAR YEAR 2013. THIS AMOUNT IS REPORTED IN SCHEDULE J, PART II, COLUMN B(III). SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: THE ORGANIZATION PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) TO PROVIDE A MARKET COMPETITIVE SUPPLEMENTAL RETIREMENT BENEFIT TO ATTRACT AND RETAIN EXECUTIVE TALENT. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE PLAN DURING THE FISCAL YEAR: JEFFREY CHROBAK, JOHN JANOSO JR., JOHN DAVIDSON, LISA BERTOLASIO AND MATTHEW LIBURDI. THE FOLLOWING AMOUNTS WERE ACCRUED DURING THE YEAR: JOHN JANOSO JR. $184,500 MATTHEW LIBURDI $ 4,634 LISA BERTOLASIO RECEIVED A DISTRIBUTION DURING THE YEAR OF $15,754, OF WHICH $1,208 WAS REPORTED IN PREVIOUS 990S. COMPENSATION IS REPORTED ON THE FORM 990 IN THE YEAR THAT THE COMPENSATION IS EARNED BY OR AWARDED TO AN INDIVIDUAL, EVEN IF THE COMPENSATION IS NOT PAID TO THE INDIVIDUAL, IS NOT FULLY VESTED, OR IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. IF COMPENSATION IS EARNED OR AWARDED IN ONE YEAR BUT PAID IN A LATER YEAR, THEN THE COMPENSATION IS REPORTED A SECOND TIME ON THE FORM 990 IN THE YEAR THE COMPENSATION IS VESTED OR PAID TO THE INDIVIDUAL. THIS APPLIES TO THE SERP AMOUNT DISTRIBUTED TO LISA BERTOLASIO AND IS REPORTED IN SCHEDULE J, PART II, COLUMN F. FIRST NATIONAL BANK OF PENNSYLVANIA SEE PART V. 340515 INTEREST, FEES false SCHEDULE L, PART IV, COLUMN B (1) BOARD MEMBERS KENNETH JAMES, WILLIAM STRIMBU, AND STEPHEN GURGOVITS ARE BOARD MEMBERS OF FIRST NATIONAL BANK OF PENNSYLVANIA. THESE AMOUNTS ARE VOLUNTARILY REPORTED AS THEY ARE BELOW THE SCHEDULE L REPORTING THRESHOLDS: -ROBERT JAZWINSKI IS THE OWNER OF JFS WEALTH ADVISORS, OF WHICH THE ORGANIZATION PAID $36,000 FOR INVESTMENT PURPOSES. -WILLIAM STRIMBU'S WIFE IS COMPENSATED BY A RELATED ORGANIZATION, CHBLT SUBSIDIARY CO., F/K/A SHARON REGIONAL PHYSICIAN SERVICES. TOTAL COMPENSATION PAID WAS $5,664. -HUDSON HOLDING COMPANY AND KERRWOOD INVESTMENTS ARE OWNED MORE THAN 35% BY BOARD MEMBER JOHN HUDSON. TOTAL RENT PAYMENTS DURING THE YEAR WERE $99,439. -PBL ASSOCIATES, LP, IS OWNED MORE THAN 35% BY A FAMILY MEMBER OF BOARD MEMBER JOHN HUDSON. TOTAL RENT PAYMENTS DURING THE YEAR WERE $92,452. CASH 2014-04-01 3275 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 370676325 LLC OTHER RECEIVABLES 2014-04-01 335939 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 37067 LLC INVENTORIES 2014-04-01 3579657 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 37067 LLC FIXED ASSETS 2014-04-01 59971543 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 37067 LLC PREPAIDS & OTHER ASSETS 2014-04-01 3942747 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 37067 LLC GOODWILL 2014-04-01 8338842 PURCH. PRICE ALLOCATION 464257540 SHARON PENNSYLVANIA HOLDINGS LLC 4000 MERIDIAN BLVD FRANKLIN TN 37 FRANKLIN TN 37067 LLC true true false false SCHEDULE N, PART II, LINE 1 LIABILITIES ASSUMED IN PURCHASE AGREEMENT: THE FOLLOWING LIABILITIES WERE ASSUMED BY SHARON PENNSYLVANIA HOLDINGS, LLC: CAPITAL LEASE OBLIGATIONS, ACCRUED PAYROLL, ACCRUED VACATION, ACCRUED SICK TIME AND ALL OTHER LIABILITIES RELATED TO EMPLOYMENT COSTS. SCHEDULE N, PART II, LINE 2A DIRECTORS OF THE PURCHASING ENTITY: THE FOLLOWING BOARD MEMBERS OF CHRISTIAN H. BUHL LEGACY TRUST NOW SERVE ON THE BOARD OF SHARON PENNSYLVANIA HOLDINGS, LLC OR ONE OF ITS RELATED PARTIES: - JAMES E FEENEY - JAMES EPSTEIN - CLOYD BRENNEMAN - MARY ODEM - ANGELA PALUMBO - WILLIAM PERRINE - KAREN WINNER SED - DAVID D'AMORE SCHEDULE N, PART II, LINE 2B EMPLOYEES OF THE PURCHASING ENTITY: AS OF APRIL 1, 2014, AS PART OF THE TERMS OF THE PURCHASE AGREEMENT, ALL EMPLOYEES OF CHRISTIAN H. BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, BECAME EMPLOYEES OF THE PURCHASING ENTITY. THIS INCLUDES ALL OFFICERS AND EMPLOYEES LISTED ON PART VII OF THE FORM 990. FORM 990, PART I, LINE 1 ORGANIZATION'S MISSION: VISION STATEMENT CHRISTIAN H BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, WILL CONTINUE TO BE THE LEADING HEALTH CARE SERVICES PROVIDER WITHIN THE SHENANGO VALLEY AND SURROUNDING COMMUNITIES. THIS WILL BE ACCOMPLISHED THROUGH: -STRIVING TO CONTINUOUSLY UPHOLD AND IMPROVE THE QUALITY OF CARE. -PROVIDING A COMPREHENSIVE ARRAY OF SERVICES. -OPERATING IN A FISCALLY RESPONSIBLE MANNER MAINTAINING VIABILITY AND INDEPENDENCE. -MAINTAINING A QUALIFIED STAFF OF EMPLOYEES AND PHYSICIANS. -EDUCATING THE PUBLIC ON PREVENTATIVE HEALTH CARE AND WELLNESS. VALUE STATEMENT WE BELIEVE IN: -PROVIDING CARE TO OUR PATIENTS THAT STRESSES QUALITY, COMPASSION, AND RESPECT THROUGH COLLABORATIVE RELATIONSHIPS. -UNITING THE EFFORTS OF EMPLOYEES, PHYSICIANS, VOLUNTEERS, AND STUDENTS TO SERVE THE COMMUNITY. -MAINTAINING THE HIGHEST ETHICAL STANDARDS. FORM 990, PART III, LINE 3 SIGNIFICANT CHANGES IN PROGRAM SERVICES: SHARON REGIONAL HEALTH SYSTEM SOLD SUBSTANTIALLY ALL OF ITS ASSETS TO SHARON PENNSYLVANIA HOLDINGS, LLC, A COMMUNITY HEALTH SYSTEMS AFFILIATE ON APRIL 1, 2014. THE SELLER IS NOW KNOWN AS CHRISTIAN H. BUHL LEGACY TRUST, WITH THE BUYER HAVING ACQUIRED THE RIGHT TO OPERATE UNDER THE NAME SHARON REGIONAL HEALTH SYSTEM. THE TRANSACTION WAS STRICTLY AN ASSET SALE; THERE WAS NO MERGER AND IS NO SUCCESSOR. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACTIVITY #1: FACILITIES UTILIZED BY SHARON REGIONAL OUTPATIENTS INCLUDE THOSE ON THE MAIN CAMPUS IN SHARON (HOSPITAL, HOME HEALTH AGENCY, INTERVENTIONAL PAIN MANAGEMENT CENTER, AND SLEEP MEDICINE CENTER); THOSE IN THE SHARON REGIONAL MEDICAL PARK IN HERMITAGE (ADVANCED WOUND RECOVERY CENTER, BEHAVIORAL HEALTH SERVICES, CANCER CARE CENTER, HOSPICE, CORPORATE HEALTH SERVICES, DIABETES CENTER, DIAGNOSTIC & IMAGING CENTER, EAR/NOSE/THROAT AND HEARING CENTER, HERMITAGE THERAPEUTIC POOL, SPORTS MEDICINE SERVICES, AND REHAB CENTER); PLUS THOSE IN OTHER COMMUNITY LOCATIONS (MERCER FAMILY MEDICINE CENTER, GREENVILLE BEHAVIORAL HEALTH SERVICES, BROOKFIELD FAMILY MEDICINE CENTER, AND HUBBARD DIAGNOSTIC & SPECIALTY CENTER). THE EMERGENCY CARE CENTER OF SRHS IS THE MOST ADVANCED MEDICAL FACILITY IN MERCER COUNTY. THE EMERGENCY CARE CENTER DEPARTMENT RECENTLY PARTNERED WITH AREA AMBULANCE FIRMS TO PROVIDE THE CAPABILITY FOR THE TRANSMISSION OF 12-LEAD EKG RESULTS FROM THE FIELD DIRECTLY INTO THE EMERGENCY DEPARTMENT TO ACTIVATE THE EMERGENCY HEART ATTACK TEAM TO PRODUCE EVEN FASTER DOOR-TO-BALLOON TIMES. SHARON REGIONAL IS RECOGNIZED BY EMMCO WEST, INC AS THE ONLY STEMI HOSPITAL (CAPABLE OF PERFORMING LIFESAVING EMERGENCY ANGIOPLASTY) IN A THREE COUNTY AREA. IN ADDITION, THE EMERGENCY CARE CENTER OFFERS HIGHLY SPECIALIZED AREAS FOR THE TREATMENT OF TRAUMA, CHEST PAIN, ORTHOPEDIC PATIENTS, GYNECOLOGICAL CONDITIONS, PLUS A HAZARDOUS MATERIALS DECONTAMINATION ROOM. THE CENTER ALSO OFFERS EXPRESS CARE FOR THE FASTER TREATMENT OF MINOR ILLNESSES AND INJURIES. FORM 990, PART VI, SECTION A, LINE 2 OFFICER RELATIONSHIPS: WILLIAM STRIMBU, KENNETH JAMES, AND STEPHEN GURGOVITS HAVE A BUSINESS RELATIONSHIP. ADDITIONALLY, DAVID D'AMORE AND CAROLYN D'AMORE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF THE FORM 990: THE FORM 990 IS PREPARED BY INDEPENDENT TAX ADVISORS WITH INFORMATION SUPPLIED BY THE CHIEF FINANCIAL OFFICER, DIRECTOR OF FINANCE AND OTHER FINANCIAL MANAGERS, AND LEGAL COUNSEL. THE PREPARED 990 IS SUBMITTED FOR INTERNAL REVIEW BEFORE FILING. ADDITIONALLY, THE BOARD WAS PROVIDED A COPY OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: THE BOARD OF DIRECTORS OF CHRISTIAN H. BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, MAINTAINS A WRITTEN POLICY DEFINING CONFLICT OF INTERESTS OF ITS DIRECTORS AND OFFICERS. ALL NEW DIRECTORS AND OFFICERS ARE ORIENTED TO THIS POLICY. ANNUALLY, THE OFFICERS AND THE MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF THE POLICIES AND EACH DIRECTOR AND OFFICER COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE. THE CHAIRMAN OF THE BOARD OF DIRECTORS REVIEWS ALL RESPONSES, CONSULTS WITH LEGAL COUNSEL, AND PROVIDES THE QUESTIONNAIRES TO SHARON REGIONAL'S AUDITORS. THE CHAIRMAN CONSIDERS COMMITTEE MEMBERSHIP AND RECUSAL FROM DISCUSSION AND VOTES IN LIGHT OF POTENTIAL CONFLICTS AND BOARD MEMBERS ROUTINELY VOLUNTARILY RECUSE THEMSELVES EVEN IF THE CONFLICT IS ONLY PERCEIVED. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION DETERMINATION: THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND RECOMMENDS THE COMPENSATION OF THE OFFICERS OF CHRISTIAN H. BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, AND THE BOARD OF DIRECTORS APPROVES THESE RECOMMENDATIONS ANNUALLY. THE COMPENSATION COMMITTEE IS COMPOSED OF MEMBERS WHO HAVE NO INTEREST WITH THE OFFICERS. THE COMPENSATION COMMITTEE RETAINS AN INDEPENDENT CONSULTANT TO REVIEW MARKET DATA AND ESTABLISH COMPENSATION RANGES FOR EACH OFFICER IN COMPARISON WITH SIMILAR EXECUTIVE POSITIONS AT SIMILARLY SIZED HOSPITALS AND HEALTH SYSTEMS. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER AND ACCEPTS THE PERFORMANCE REVIEWS CONDUCTED BY THE CHIEF EXECUTIVE OFFICER OF THE OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT DISCLOSURE: THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE WHEN IT IS LEGALLY REQUIRED. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES: THE BREAK OUT FOR OTHER FEES FOR SERVICES IS AS FOLLOWS: $ 973,668 COLLECTION FEES 403,048 LAUNDRY FEES 457,593 LABORATORY FEES 555,962 PSYCHIATRIC PRACTICE FEES 632,693 TRANSCRIPTION FEES 594,975 RADIOLOGY FEES 1,501,214 CONTRACTED STAFFING 1,327,171 ONCOLOGY FEES 811,496 EMERGENCY CARE CENTER FEES 1,180,358 OTHER PURCHASED SERVICES 971,190 CERNER FEES 917,537 MAINTENANCE CONTRACTS 1,307,004 ANESTHESIA FEES 1,648,467 CONSULTING FEES 2,658,028 OTHER MISCELLANEOUS FEES ------------ $ 15,940,404 TOTAL OTHER FEES FOR SERVICES FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: $ ( 9,558,583) NET LOSS OF TAX-EXEMPT AFFILIATE (15,555,081) CHANGE IN DEFINED BENEFIT PLANS -------------- $ (25,113,664) TOTAL OTHER CHANGE IN NET ASSETS CHBLT SUBSIDIARY CO 7 WEST STATE STREET SHARON PA 16146 251640802 PHYS PRACTICE PA 501(C)(3) 9 CHBLT true SHARON REGIONAL HEALTH FOUNDATION 19 JEFFERSON AVE PO BOX 949 SHARON PA 16146 455247666 SUPPORT PA 501(C)(3) 7 CHBLT true CHATWOOD COMMONS CONDO ASSOCIATION 740 E STATE ST SHARON PA 16146 251678608 REAL ESTATE PA SRHS EXCLUDED -6337 6777 false 0 false 0.77650 true false false false false false false false false true false true false true true false false false false CHBLT SUBSIDIARY CO (FKA SR PHYS SVCS) A/J 56574 FMV CHBLT SUBSIDIARY CO (FKA SR PHYS SVCS) O 99750 FMV