2026-08-12T08:58:31-05:00 2025-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2025-01-01 455573749 IHA HOSPITAL ASSISTANCE FOUNDATION INC IHAH 3176334870 500 N MERIDIAN STREET 250 INDIANAPOLIS IN 46204 TERRY COLE VICE PRESIDENT 3176334870 2026-08-12 1 TYLER K GREENE CPA P00057872 3176334705 2026-08-12 2025 2025-03-06 01:10:19Z TERRY COLE 500 N MERIDIAN STREET 250 INDIANAPOLIS IN 46204 117187 0 X N/A X 2012 IN PROVIDE FINANCIAL ASSISTANCE TO INDIANA HOSPITALS ATTRIBUTABLE TO UNDERCOMPENSATED OR CHARITY HEALTH CARE. 5 4 0 4 0 0 235873 0 0 0 107978 117187 0 0 343851 117187 182787 26000 0 0 0 0 0 0 0 24043 13135 206830 39135 137021 78052 1561169 1723054 8735 0 1552434 1723054 X PROVIDING FINANCIAL ASSISTANCE TO INDIANA HOSPITALS TO HELP ADDRESS THE FINANCIAL DIFFICULTIES ATTRIBUTABLE TO THE PROVISION OF UNDERCOMPENSATED OR CHARITY HEALTH CARE, THEREBY ENABLING HOSPITALS TO BETTER SERVE THE NEEDS OF THEIR COMMUNITIES, TO BETTER PROVIDE RELIEF FROM SICKNESS OR DISEASE, AND TO LESSEN THE BURDENS OF GOVERNMENT. 0 0 26000 26000 THE IHA HOSPITAL ASSISTANCE FOUNDATION (THE FOUNDATION) IMPROVES ACCESS TO QUALITY HEALTH CARE FOR THE PEOPLE OF INDIANA AND PROVIDES FINANCIAL ASSISTANCE TO QUALIFYING INDIANA HOSPITALS TO ADDRESS DIFFICULTIES RELATED TO UNDERCOMPENSATED AND CHARITY HEALTH CARE THROUGH SUPPORTING THE ACTIVITIES OF INDIANA HOSPITAL ASSOCIATION. THE FOUNDATION'S MAIN PROGRAM IS TO LESSEN THE BURDENS OF INDIANA HOSPITALS RESULTING FROM THE INDIANA MEDICAID PROGRAM. THE INDIANA MEDICAID PROGRAM IS A SIGNIFICANT CAUSE OF FINANCIAL DISTRESS AFFECTING INDIANA HOSPITALS, THEIR COMMUNITIES, AND THEIR PATIENTS. THE MAJORITY OF INDIANA HOSPITALS RECEIVE LESS THAN THEIR COST TO TREAT MEDICAID RECIPIENTS. THE RESULTING FINANCIAL DISTRESS ON SOME INDIANA HOSPITALS WILL DIMINISH THEIR ABILITY TO PROVIDE HEALTH CARE SERVICES TO THEIR PATIENTS AND COMMUNITIES. THE FOUNDATION HAS ESTABLISHED A PROGRAM UNDER WHICH INDIANA HOSPITALS WILL BE ASKED TO VOLUNTARILY CONTRIBUTE TO A FUND TO PROVIDE FINANCIAL ASSISTANCE TO CERTAIN INDIANA HOSPITALS TO HELP ADDRESS THE DISPARATE AND NEGATIVE EFFECTS OF THE INDIANA MEDICAID PROGRAM AND THEREBY ENABLE RECIPIENT HOSPITALS TO BETTER SERVE THE NEEDS OF THEIR COMMUNITIES. AND NEGATIVE EFFECTS OF THE INDIANA MEDICAID PROGRAM AND THEREBY ENABLE RECIPIENT HOSPITALS TO BE BETTER SERVE THE NEEDS OF THEIR COMMUNITIES. THE FOUNDATION IS AIDING HOSPITALS IN THEIR MISSION TO PROVIDE QUALITY HEALTH CARE TO THEIR COMMUNITIES AND PATIENTS AND WILL SUPPORT THE STATE OF INDIANA IN ITS EFFORTS TO ENSURE THAT HOSPITAL SERVICES ARE AVAILABLE TO MEDICAID RECIPIENTS AND THE GENERAL PUBLIC. 26000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 IN X TERRY COLE 3176334870 500 N MERIDIAN ST 250 INDIANAPOLIS IN 46204 SCOTT TITTLE PRESIDENT 1.00 37.50 X X 0 686945 150515 SHAWN MCCOY DIRECTOR 1.00 2.00 X 0 0 0 JAMES CALLAGHAN III MD DIRECTOR 1.00 2.00 X 0 0 0 JANICE RYBA DIRECTOR 1.00 2.00 X 0 0 0 STEVEN M HOLMAN DIRECTOR 1.00 2.00 X 0 0 0 TERRY COLE VICE PRESIDENT 1.00 37.50 X 0 407546 75875 0 1094491 226390 0 0 1 0 0 117187 117187 117187 0 0 117187 26000 26000 4500 4500 8235 8235 400 400 39135 26000 13135 0 132916 25000 1428253 1698054 1561169 1723054 8735 0 8735 0 X 1024402 1152495 528032 570559 1552434 1723054 1561169 1723054 78052 92568 0 X 0 1 X 0 0 X 2833766 678912 3597151 235873 0 7345702 2833766 678912 3597151 235873 7345702 1436494 5909208 0 0 10465 42627 117187 170279 7515981 0.78620 0.79830 X 0 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION OR FOUNDATION HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION AND FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 INDIANA UNIVERSITY FOUNDATION 1500 N STATE RD 46 BYPASS BLOOMINGTON IN 46204 356018940 501C3 20000 0 SCHOLARSHIP SUPPORT 1 0 PART I, LINE 2: THE FOUNDATION DISTRIBUTES FUNDS TO INDIANA HOSPITALS THAT HAVE BEEN NEGATIVELY IMPACTED BY THE INDIANA MEDICAID PROGRAM. THE DISTRIBUTIONS ARE INTENDED TO MAKE UP FOR ANY SHORTFALLS, RELATIVE TO THE COST OF PROVIDING CARE, IN THE MEDICAID PAYMENTS RECEIVED BY SUCH HOSPITALS. BY REDUCING THE ECONOMIC BURDEN EXPERIENCED BY CERTAIN INDIANA HOSPITALS AS A RESULT OF PROVIDING CARE TO MEDICAID PATIENTS, THE FOUNDATION WILL HELP ENSURE ACCESS TO MEDICAL CARE FOR THOSE MEMBERS OF THE COMMUNITY THAT MIGHT OTHERWISE GO WITHOUT SERVICES. PART II, COLUMN (H), PURPOSE OF GRANT OR ASSISTANCE: GRANT RECIPIENTS RECEIVED FUNDING RELATED TO SCHOLARSHIP SUPPORT AND DISASTER RELIEF FUNDING AS NOTED. 0 0 0 0 0 0 0 0 0 SCOTT TITTLE PRESIDENT 0 686945 0 0 0 0 0 113249 0 37266 0 837460 0 0 TERRY COLE VICE PRESIDENT 0 407546 0 0 0 0 0 44749 0 31126 0 483421 0 0 FORM 990, PART VI, SECTION A, LINE 6 IHA HOSPITAL ASSISTANCE FOUNDATION (THE FOUNDATION) HAS ONE CLASS OF MEMBERSHIP COMPRISED OF CORPORATE MEMBERS. THE MEMBERS OF THE BOARD OF DIRECTORS OF THE INDIANA HOSPITAL ASSOCIATION, INC. (IHA) COMPRISE THE FOUNDATION'S MEMBERS. THE MEMBER'S MEMBERSHIP TERMINATES WHEN THE PERSON CEASES TO BE A DIRECTOR ON IHA'S BOARD OF DIRECTORS; THE MEMBERSHIP IS TRANSFERRED TO HIS OR HER SUCCESSOR ON IHA'S BOARD OF DIRECTORS. THE PRESIDENT OF IHA IS CONSIDERED A CORPORATE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION'S CORPORATE MEMBERS HAVE THE RIGHT TO APPOINT OR REMOVE DIRECTORS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION'S CORPORATE MEMBERS HAVE THE RIGHT TO AMEND ARTICLES OR BYLAWS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION DID NOT HAVE SEPARATE MEETING MINUTES FOR THE IHA HOSPITAL ASSISTANCE FOUNDATION. THE MEMBERS OF THE BOARD OF DIRECTORS OF THE INDIANA HOSPITAL ASSOCIATION, INC. (IHA) COMPRISE THE FOUNDATION'S MEMBERS AND THE OFFICERS OF THE FOUNDATION ARE THE EXECUTIVE COMMITTEE MEMBERS OF THE INDIANA HOSPITAL ASSOCIATION, THE FOUNDATION'S PARENT. DURING THE YEAR THE ACTIVITIES OF THE FOUNDATION WERE REPORTED AND DOCUMENTED IN THE MINUTES OF IHA'S MINUTES. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A REVIEW BY THE FINANCIAL OFFICER OF INDIANA HOSPITAL ASSOCIATION, A RELATED ORGANIZATION, PRIOR TO FILING THE RETURN. THE FORM IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE BOARD OF DIRECTORS. THE SCOPE OF THE POLICY INCLUDES INTERESTED PERSON WHICH INCLUDE: ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. THE POLICY IS IN PLACE TO PROTECT THE INTEREST OF THE FOUNDATION WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE FOUNDATION OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. ADDITIONALLY, THE POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATOINS. THE COVERED PERSONS ARE TO DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR COMMITTEE MEMBERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE COVERED PERSONS ARE TO RECUES FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. EACH INTERESTED PERSON SIGNS AN ANNUAL STATEMENT AFFIRMING COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, INDIANA HOSPITAL ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. INDIANA HOSPITAL ASSOCIATION 500 N MERIDIAN ST SUITE 250 INDIANAPOLIS IN 46204 350988753 HOSPITAL ASSOCIATION IN 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0