Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $295,996

• 1f · All other contributions, gifts and grants

  $4,993,220

• 1g · Noncash contributions included above

  $23,032

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $843,618 · excluded $843,618

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $3,607,344

• 7b · Less cost or other basis and sales expenses

  securities $3,350,772

• 7c · Gain or loss

  securities $256,572 · other assets $0

• 7d · Net gain or loss

  total $256,572 · excluded $256,572

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $5,612,357 · program services $5,612,357

• 2 · Grants to domestic individuals

  total $1,054,713 · program services $1,054,713

• 11c · Fees: accounting

  total $33,804 · management and general $33,804

• 11f · Fees: investment management

  total $27,786 · management and general $27,786

• 11g · Fees: other

  total $8,735 · program services $0 · management and general $8,735 · fundraising $0

• 24a · Other expenses: CORPORATE COST ALLOCATION

  total $295,996 · management and general $295,996

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $3,393,239 · end of year $2,801,956

• 3 · Pledges and grants receivable

  beginning of year $2,697,375 · end of year $2,807,397

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 10a · Land, buildings and equipment: cost or other basis

  $0

• 10b · Land, buildings and equipment: accumulated depreciation

  $0

• 10c · Land, buildings and equipment, net

  end of year $0

• 11 · Investments: publicly traded securities

  beginning of year $35,451,267 · end of year $39,266,068

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $54,871 · end of year $26,035

• 17 · Accounts payable and accrued expenses

  beginning of year $98,016 · end of year $155,495

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $14,757 · end of year $8,262

• 27 · Net assets without donor restrictions

  beginning of year $9,291,731 · end of year $11,784,815

• 28 · Net assets with donor restrictions

  beginning of year $32,192,248 · end of year $32,952,884

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

BRYAN FOUNDATION DID NOT PAY SALARY EXPENSE DURING THE TAX YEAR. EMPLOYEES WHO DIRECTLY SUPPORT BRYAN FOUNDATION'S MISSION ARE EMPLOYEES OF BRYAN HEALTH. BRYAN HEALTH BOARD OF TRUSTEES BELIEVES COMPENSATION FOR SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOPSITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE LARGEST PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY. BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY, IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2023. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANAEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. RELATED ORGANIZATION EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE PURVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY - SPECIFIC SALARY SURVEYS AND IS REGULARLY REVIEWED BY THE COMPENSATION COMMITTEE.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO ELEGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A, PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED A PAYMENT DURING 2023: ROBERT RAVENSCROFT - $98,328 RUSSELL GRONEWOLD - $316,077 MICHAEL DEWERFF - $209,899

Schedule J, Part II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES

IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBERS SERVING ON BRYAN FOUNDATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. DONATIONS TO BRYAN FOUNDATION ARE NOT USED TO PAY FOR SALARY EXPENSES. EMPLOYEES WHO DIRECTLY SUPPORT BRYAN FOUNDATION'S MISSION ARE EMPLOYEES OF BRYAN HEALTH.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• LINCOLN DIGESTIVE HEALTH CENTER LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• DOCTOR'S OUTPATIENT SURGERY CENTER

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• HEAD AND NECK SURGICAL PARTNERS LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• SEWARD URGENT CARE PARTNERSHIP LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• GRAND ISLAND HOSPITAL HOLDINGS INC

  N/A · HOLDING COMPANY · NE

  Directly controlled by NA

• BRYAN HEART MARY LANNING CARDIOLOGY LLC

  N/A · CARDIOLOGY SERVICES · NE

  Directly controlled by NA

• BRYAN TELEMEDICINE LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• BRYAN ENTERPRISES INC

  C Corporation · MEDICAL SERVICES · NE · controlled entity

  Directly controlled by NA

• BRYAN HEALTH CONNECT

  C Corporation · PHYSICIAN HOSPITAL ORGANIZATION · NE · controlled entity

  Directly controlled by NA

• INTEGRATED CARDIOLOGY GROUP LLC

  C Corporation · CARDIOLOGY · NE · controlled entity

  Directly controlled by NA

• CHARITABLE REMAINDER TRUST (2)

  Trust · CHARITABLE GIVING · NE · controlled entity

  Directly controlled by NA