2026-08-31T13:14:00-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2025-01-01 430926316 INDEPENDENCE HEALTH SYSTEM INC INDE 5735476546 800 SOUTH KINGSHIGHWAY PERRYVILLE MO 63775 DANA KORANDO ADMINISTRATOR/CEO 5735476546 2026-08-31 1 ERIKA MARTINEZ P02297196 6182331200 2026-08-31 2025 DANA KORANDO 800 SOUTH KINGSHIGHWAY PERRYVILLE MO 63775 15016304 0 X HTTP://WWW.INDEPENDENCEHEALTHSYSTEM.ORG X 1969 MO INDEPENDENCE HEALTH SYSTEM, INC. IS DEDICATED TO DELIVERING EFFECTIVE, EFFICIENT, AND RESPECTFUL CARE TO OUR RESIDENTS WITH INTEGRITY AND ACCOUNTABILITY USING BOTH PROVEN AND INNOVATIVE METHODS. 9 9 211 27 0 0 0 692663 9308594 9063152 208791 1082573 41382 24184 9558767 10862572 0 48 0 0 5885238 5975010 0 0 0 2895332 2747981 8780570 8723039 778197 2139533 19531350 24590743 850940 2738508 18680410 21852235 TO PROVIDE THE ELDERLY WITH RETIREMENT AND HEALTH CARE SERVICES WHICH ARE DEDICATED TO EXCELLENCE, IN AN ENVIRONMENT WHICH PROMOTES LIVING WITH DIGINITY, SECURITY AND INDEPENDENCE. 0 0 7570492 48 9050082 PROVIDED LONG TERM CARE FOR THE ELDERLY AT VARIOUS STAGES: SKILLED NURSING FACILITY, 133 LICENSED BEDS; RESIDENTIAL CARE, 75 LICENSED BEDS; INDEPENDENT LIVING, 20 LIVING UNITS CONSISTING OF COTTAGES AND DUPLEXES. ACCEPT MEDICARE, MEDICAID, AND PRIVATE PAY WHERE APPLICABLE.WE PROVIDE CARE FOR OUR RESIDENTS FROM HEAD TO TOE. WE WANT OUR RESIDENTS TO LIVE THEIR BEST LIFE WHILE LIVING HERE. WE TAKE PRIDE IN OUR PROVIDERS THAT COME INTO OUR FACILITY TO PROVIDE CARE SO THE RESIDENTS DON'T HAVE TO LEAVE THE FACILITY.WE ALSO PROVIDE ADDITIONAL CARE WITH THERAPY, FACIALS, MANICURES, PEDICURES, AND BEAUTY SHOP TREATMENT. 0 0 -13070 THE SYSTEM ACCEPTS MEDICAID RESIDENTS WITH THE UNDERSTANDING THAT A PORTION OF THESE REVENUES WILL BE UNCOLLECTIBLE. THE CONTRACTUAL ADJUSTMENT IS RECORDED IN NET RESIDENT SERVICE REVENUE. THE SYSTEM CONSIDERS THIS CONTRACTUAL ADJUSTMENT TO BE CHARITABLE CARE. 7570492 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 38 0 211 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DANA KORANDO 5735476546 800 S KINGSHIGHWAY PERRYVILLE MO 63775 BRIAN DREYER PRESIDENT 2.00 X X 0 0 0 FRED EGGERS BOARD MEMBER 1.00 X 0 0 0 JENNIFER STREILER BOARD MEMBER 1.00 X 0 0 0 JUDITH ERNST SECRETARY/TREASURER 2.00 X X 0 0 0 JUSTIN KOENIG BOARD MEMBER 1.00 X 0 0 0 PATTY WICHERN VICE PRESIDENT 2.00 X X 0 0 0 TERRI GREEN BOARD MEMBER 1.00 X 0 0 0 VIDA YAMNITZ BOARD MEMBER 1.00 X 0 0 0 CARLA GREBING BOARD MEMBER 1.00 X 0 0 0 DANA KORANDO ADMINISTRATOR/CEO 40.00 X 148623 0 5920 RHONDA PFISTER CFO 40.00 X 100538 0 13872 249161 0 19792 2 0 1 0 ST LOUIS DESIGN ALLIANCE PO BOX 300370 ST LOUIS MO 63130 ARCHITECTURE 590586 PLANTE MORAN LIVING FORWARD 3000 TOWN CENTER SOUTHFIELD MI 48075 CONSULTING SERVICES 298440 SELECT REHABILITATION PO BOX 71985 CHICAGO IL 60694 THERAPY SERVICES 202106 CLIFTONLARSONALLEN PO BOX 679342 DALLAS TX 75267 ACCOUNTING & AUDITING SERVICES 149431 H&R ELECTRONICS 338 LIMBAUGH LN CAPE GIRARDEAU MO 63701 SPRINKLER AND FIRE PANEL 142061 5 690005 2658 624505 692663 NURSING REVENUE 623000 9059614 9059614 MEDICARE LEVEL PAYMENTS 623000 3538 3538 9063152 749389 749389 4126 4126 4481790 1000 4147568 6164 334222 -5164 329058 329058 327 0 327 327 BEAUTY SHOP 623000 15715 15715 MISCELLANEOUS INCOME 623000 7345 7345 EMPLOYEE & GUEST MEALS 623000 797 797 23857 10862572 9063152 0 1106757 48 48 249161 249161 4723221 3979784 743437 80173 77884 2289 550620 534898 15722 371835 361218 10617 343 333 10 50751 49302 1449 68474 68474 392928 388051 4877 4678 4544 134 111207 109567 1640 23236 22573 663 409541 397847 11694 4739 4739 8329 7953 376 278837 270875 7962 308571 299760 8811 NFRA AND NFAC FEES 411618 403295 8323 FOOD SUPPLIES 404355 392809 11546 MEDICAL SUPPLIES 215164 215164 BAD DEBT 33411 33411 21799 21176 623 8723039 7570492 1152547 0 274920 321467 84133 78744 2106378 905176 94303 101700 95985 35791 15265770 10726605 2718244 4539165 14048346 15292632 109041 3316068 19531350 24590743 730364 635579 11357 1877 109219 2101052 850940 2738508 X 18680410 21852235 18680410 21852235 19531350 24590743 2139533 1032292 0 X X 0 1 X 1 0 X 1400 1146594 692663 1840657 7688488 7922146 7830163 9308945 9063479 41813221 10712 15244 20814 16512 63282 7688488 7934258 8992001 9329759 9772654 43717160 74538 199450 273988 0 74538 199450 273988 43443172 4772 226283 322119 347827 685041 1586042 4772 226283 322119 347827 685041 1586042 42166 19908 20217 7345 89636 7693260 8202707 9334028 9697803 10465040 45392838 0.95700 0.97630 0.03490 0.02020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2022 AMOUNT: $ 42,166. 2023 AMOUNT: $ 19,908. 2024 AMOUNT: $ 20,217. 2025 AMOUNT: $ 7,345. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 197701 197701 12505493 9749029 2756464 1288819 977576 311243 1273757 1273757 4539165 RIGHT OF USE ASSET 60136 ASSET LIMITED TO USE 3255932 3316068 LEASE LIABILITY 2101052 2101052 X 11826390 1032292 1032292 10794098 68474 68474 10862572 8654565 0 8654565 68474 68474 8723039 PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS ON BEHALF OF RESIDENTS. PART X, LINE 2: THE SYSTEM'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE SYSTEM IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE SYSTEM IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAX EXCEPT FOR THOSE THAT ARE ALREADY REPORTED ANNUALLY. X X 0 0 0 0 0 0 0 0 0 DANA KORANDO ADMINISTRATOR/CEO 148623 0 0 0 0 0 5920 0 0 0 154543 0 0 0 A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PERRY MISSOURI 431216014 000000000 2025-11-25 8843386 SEE PART VI 0 0 0 A 8847512 647769 162759 8684753 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 0 0 0 1 A 1 PART I, LINE A, COLUMN (F) ACQUISITION, RENOVATION, CONSTRUCTION, IMPROVEMENT, EQUIPPING AND FURNISHING OF SENIOR LIVING FACILITIES. PART II, COLUMN A, LINE 3 THIS AMOUNT IS COMPRISED OF SALE PROCEEDS OF $8,843,386 PLUS INTEREST EARINGS ON THE PROJECT FUND IN THE AMOUNT OF $4,126. PART II, COLUMN A, LINE 12 THE BONDS WERE ISSUED AS DRAW DOWN BONDS. THIS AMOUNT REPRESENTS THE AMOUNT THAT HAS NOT BEEN DRAWN AS OF THE 2025 FISCAL YEAR END. PART II, COLUMN A, LINE 13 PROJECT WAS NOT COMPLETED AS OF THE FISCAL YEAR END. PART III, COLUMN A, LINE 16 PROJECT WAS NOT COMPLETED AS OF THE FISCAL YEAR END. PART IV, COLUMN A, LINE 1 FIRST INSTALLMENT COMPUTATION DUE DATE IS 11/1/2030. PART IV, COLUMN A, LINE 6 THE TEMPORARY PERIOD FOR THE PROJECT FUND DOES NOT END UNTIL 11/25/2028. X 1 624505 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT AND SECRETARY/TREASURER. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO: A.) APPROVE THE DISSOLUTION OR MERGER OF THE CORPORATION, OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; B.) APPOINT OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OR ON COMMITTEES OF THE BOARD; C.) ADOPT, AMEND OR REPEAL THESE BYLAWS OR THE ARTICLES OF INCORPORATION OF THE CORPORATION; D.) AUTHORIZE DISTRIBUTIONS TO DIRECTORS, OFFICERS, EMPLOYEES OR AGENTS OF THE CORPORATION EXCEPT FOR VALUE AND IN ACCORDANCE WITH THE PROVISIONS OF THE MISSOURI NONPROFIT ACT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE ADMINISTRATOR SIGNS AND A COPY IS PRESENTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C A LETTER AND QUESTIONNAIRE CONCERNING THE POSSIBILITY OF CONFLICTS OF INTEREST IS SENT TO EACH MEMBER OF THE BOARD OF DIRECTORS, THE CEO, AND THE CFO. A LETTER PERTAINING TO CONFLICTS OF INTEREST IS SIGNED BY EACH DEPARTMENT HEAD, RESPONSES ARE REVIEWED BY THE HR DIRECTOR, CFO, AND CEO, DEPENDING ON WHETHER IT IS A BOARD OF DIRECTOR MEMBER OR DEPARTMENT HEAD. BOARD OF DIRECTOR MEMBERS WOULD ABSTAIN FROM ANY VOTE WHERE A POSSIBILE CONFLICT OF INTEREST MIGHT ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE CEO AND ADMINISTRATOR'S SALARY. THEY PERFORM AN ANNUAL EVALUATION AND BASE ANY INCREASE ON THEIR PERFORMANCE REVIEW. HR PROVIDES THE BOARD WITH COMPARABLE WAGES FROM LOCAL CEOS AND ADMINISTRATORS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST PERFORMED IN 2025. THE CFO, ADMINISTRATOR, AND HR DIRECTOR REVIEW COMPENSATION FOR THEIR OFFICERS AND KEY EMPLOYEES. ANY CHANGES ARE DOCUMENTED AND BROUGHT TO THE BOARD FOR APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.