Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $82,848

• 1e · Government grants (contributions)

  $114,615

• 2a · Program service revenue: HOME MEDICAL EQUIPMENT

  total $13,560,422 · related or exempt $13,560,422

• 2b · Program service revenue: HOSPICE

  total $9,032,039 · related or exempt $9,032,039

• 2c · Program service revenue: RENT

  total $238,442 · related or exempt $238,442

• 11a · Other revenue: PURCHASE DISCOUNTS

  total $118 · related or exempt $118

• 11e · Other revenue, total

  $118

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $7,741,095 · program services $7,585,626 · management and general $155,469

• 8 · Pension plan contributions

  total $283,985 · program services $278,282 · management and general $5,703

• 9 · Other employee benefits

  total $1,212,424 · program services $1,188,074 · management and general $24,350

• 10 · Payroll taxes

  total $561,813 · program services $550,530 · management and general $11,283

• 11a · Fees: management

  total $417,792 · program services $417,792

• 11g · Fees: other

  total $1,259,528 · management and general $1,259,528

• 13 · Office expenses

  total $293,013 · program services $205,452 · management and general $87,561

• 14 · Information technology

  total $284,178 · program services $284,178

• 16 · Occupancy

  total $935,811 · program services $616,006 · management and general $319,805

• 17 · Travel

  total $245,586 · program services $245,586

• 19 · Conferences, conventions and meetings

  total $18,428 · program services $18,428

• 22 · Depreciation, depletion and amortization

  total $1,562,816 · program services $1,024,042 · management and general $538,774

• 24a · Other expenses: MEDICAL SUPPLIES

  total $4,164,471 · program services $4,164,471

• 24b · Other expenses: PATIENT EXPENSE

  total $3,298,420 · program services $3,298,420

• 24c · Other expenses: DUES

  total $55,854 · program services $55,854

• 24d · Other expenses: EQUIPMENT MAINTENANCE

  total $35,113 · program services $35,113

• 24e · All other expenses

  total $12,675 · program services $12,675

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $191,402 · end of year $5,863

• 4 · Accounts receivable

  beginning of year $2,168,482 · end of year $3,051,684

• 7 · Other notes and loans receivable

  beginning of year $5,067 · end of year $1,867

• 8 · Inventories for sale or use

  beginning of year $688,123 · end of year $787,431

• 9 · Prepaid expenses and deferred charges

  beginning of year $27,748 · end of year $0

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

  $7,607,057

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

  $3,846,757

• 10c · Land, buildings and equipment, net

  beginning of year $3,150,243 · end of year $3,760,300

• 14 · Intangible assets

  beginning of year $4,730,970 · end of year $4,182,862

• 15 · Other assets

  beginning of year $1,548,773 · end of year $559,823

• 17 · Accounts payable and accrued expenses

  beginning of year $261,999 · end of year $268,759

• 25 · Other liabilities

  beginning of year $915,990 · end of year $8,303,067

• 27 · Net assets without donor restrictions

  beginning of year $11,332,819 · end of year $3,778,004

The filer's explanations (Part III)

PART I, LINE 3 - RELATED ORG METHODS USED FOR COMPENSATION EXPLANATION

COMMMUNITY HOME HEALTH SERVICES, INC. ("CHHS") CEO/EXECUTIVE DIRECTOR IS PAID BY COMMUNITY HEALTH NETWORK, INC. ("CHNW"), A RELATED 501(C)(3) ORGANIZATION. CHNW USES THE FOLLOWING IN DETERMINING THE CEO'S COMPENSATION: 1) COMPENSATION COMMITTEE, 2) INDEPENDENT COMPENSATION CONSULTANT, 3) COMPENSATION SURVEY OR STUDY, AND 4) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

PART I, LINE 4 - SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS

KAREN ANN LLOYD SEVERANCE: 0 NONQUALIFIED: $137,921 EQUITY-BASED: 0 DIANE MCDANIEL SEVERANCE: $115,385 NONQUALIFIED: 0 EQUITY-BASED: 0

PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS

COMMUNITY HEALTH NETWORK, INC. SECTION 457(F) PLAN COMMUNITY HEALTH NETWORK, INC. ("COMMUNITY") ADOPTED THIS COMMUNITY HEALTH NETWORK, INC. SECTION 457(F) PLAN ("PLAN") AS OF JANUARY 1, 2016 TO PROVIDE A SUPPLEMENTAL INCOME FOR RETIREMENT UPON VESTING IN THE BENEFIT AS DESCRIBED IN THE PLAN DOCUMENT. COMMUNITY HOME HEALTH SERVICES, INC. ("CHHS") IS INCLUDED IN THE PLAN. THE PLAN IS INTENDED TO BE EXEMPT FROM THE REQUIREMENTS OF CODE SECTION 409A AS A SHORT-TERM DEFERRAL PROGRAM DESCRIBED UNDER TREAS. REG. 1.409A-1 (B)(4). THE PLAN IS DESIGNED UNDER CODE SECTION 457(F) AS A "TOP-HAT PLAN" (I.E. AN UNFUNDED DEFERRED COMPENSATION PLAN MAINTAINED FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES) PURSUANT TO SECTIONS 201(2), 301(A)(3) AND 401(A)(1) OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED ("ERISA"). ELIGIBILITY: INDIVIDUALS DESIGNATED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH NETWORK, INC. CONTRIBUTIONS: ANNUALLY FROM 2021 TO 2025 COMMUNITY WILL CREDIT A CONTRIBUTION TO A PARTICIPANT'S ACCOUNT IN AN AMOUNT EQUAL TO TEN PERCENT OF THEIR BASE COMPENSATION AS DEFINED IN THE PARTICIPANT'S EMPLOYMENT AGREEMENT WITH COMMUNITY. VESTING: SINGLE VESTING METHOD ELECTED BY THE EMPLOYER, IN ITS DISCRETION, FOR EACH PARTICIPANT, WHICH APPLIES TO ALL EMPLOYER CONTRIBUTION CREDITS. UNLESS VESTED OR FORFEITED EARLIER, THE ENTIRE ACCOUNT SHALL VEST ON JANUARY 1, 2026. IN ADDITION, A PARTICIPANT'S ENTIRE ACCOUNT SHALL VEST ON THE PARTICIPANT'S DEATH, AN INVOLUNTARY TERMINATION OF THE PARTICIPANT'S EMPLOYMENT WITHOUT CAUSE (AS REASONABLY DETERMINED BY THE EMPLOYER), THE PARTICIPANT'S DISABILITY (AS DEFINED BY THE SOCIAL SECURITY ADMINISTRATION), OR THE PARTICIPANT'S VOLUNTARY TERMINATION FOR GOOD REASON. FORFEITURE: IF ACCOUNT IS NOT VESTED AS DESCRIBED ABOVE, THE ACCOUNT WILL BE COMPLETELY FORFEITED. AMOUNTS FORFEITED DURING A PLAN YEAR REMAIN A GENERAL ASSET OF COMMUNITY. COMMUNITY HEALTH NETWORK, INC. RESTORATION PLAN COMMUNITY HEALTH NETWORK, INC. ("COMMUNITY") ADOPTED THIS COMMUNITY HEALTH NETWORK RESTORATION PLAN ("PLAN") AS OF DECEMBER 1, 2017 TO PROVIDE A SUPPLEMENTAL INCOME FOR RETIREMENT UPON VESTING IN THE BENEFITS AS DESCRIBED IN THE PLAN DOCUMENT. COMMUNITY HOME HEALTH SERVICES, INC. ("CHHS") IS INCLUDED IN THE PLAN. THE PLAN IS DESIGNED UNDER CODE SECTION 457(F) AS A "TOP-HAT PLAN" (I.E. AN UNFUNDED DEFERRED COMPENSATION PLAN MAINTAINED FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES PURSUANT TO SECTIONS 201(2), 301(A)(3) AND 401(A)(1) OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED ("ERISA"). ELIGIBILITY: INDIVIDUALS WHO HAVE THE TITLE OF PRESIDENT, SENIOR VICE PRESIDENT OR EXECUTIVE VICE PRESIDENT AND WHOSE PLAN COMPENSATION FOR THE APPLICABLE PLAN YEAR EXCEEDS THE ANNUAL COMPENSATION LIMIT UNDER CODE SECTION 401(A) (17), AS ADJUSTED FROM TIME TO TIME. CONTRIBUTIONS: 1.MATCHING CONTRIBUTIONS. IF A PARTICIPANT RECEIVES THE MAXIMUM PERMISSIBLE MATCHING CONTRIBUTION UNDER THE COMMUNITY HEALTH NETWORK 401(K) RETIREMENT PLAN, THEY WILL RECEIVE A MATCHING CONTRIBUTION IN THE PLAN THAT IS EQUAL TO THEIR COMPENSATION THAT IS GREATER THAN THE 401(K) PLAN LIMIT MULTIPLIED BY THE MAXIMUM PERMITTED MATCHING CONTRIBUTION PERCENTAGE IN THE 401(K) PLAN FOR THAT YEAR. 2.NON-ELECTIVE CONTRIBUTIONS. IF A PARTICIPANT RECEIVES A NON-ELECTIVE CONTRIBUTION IN THE 401(K) PLAN, THEY WILL RECEIVE A NON-ELECTIVE CONTRIBUTION IN THE PLAN THAT IS EQUAL TO THEIR COMPENSATION THAT IS GREATER THAN THE 401(K) PLAN LIMIT MULTIPLIED BY THE NON-ELECTIVE CONTRIBUTION PERCENTAGE IN THE 401(K) PLAN FOR THAT YEAR. NOTE THAT NO NON-ELECTIVE CONTRIBUTIONS ARE CURRENTLY BEING MADE TO THE 401(K) PLAN. CONTRIBUTIONS WILL BE CREDITED TO A PARTICIPANT'S ACCOUNT AS SOON AS ADMINISTRATIVELY FEASIBLE FOLLOWING THE END OF THE PLAN YEAR TO WHICH THE CONTRIBUTIONS RELATE. VESTING: A PARTICIPANT WILL BE 100% VESTED IN HIS ACCOUNT UPON THE EARLIEST TO OCCUR OF THE FOLLOWING: 1. ATTAINMENT OF AGE 65 PRIOR TO SEPARATION FROM SERVICE 2. DISABILITY 3. INVOLUNTARY SEPARATION FROM SERVICE FOR A REASON OTHER THAN FOR CAUSE 4. SEPARATION FROM SERVICE FOR GOOD REASON 5. A NONCOMPETITIVE PARTICIPANT'S COMPLIANCE WITH ALL TERMS OF A NONCOMPETING AGREEMENT, OR 6. DEATH FORFEITURES: IF ACCOUNT IS NOT VESTED AS DESCRIBED ABOVE, THE ACCOUNT WILL BE COMPLETELY FORFEITED. AMOUNTS FORFEITED DURING A PLAN YEAR REMAIN A GENERAL ASSET OF COMMUNITY.

PART I, LINE 7 - NON-FIXED PAYMENTS PROVIDED

SENIOR LEADERSHIP INCENTIVE PROGRAM COMMUNITY HOME HEALTH SERVICES, INC., PARTICIPATES IN THE NETWORK'S SENIOR LEADERSHIP INCENTIVE PROGRAM. CERTAIN INDIVIDUALS OF THE LEADERSHIP TEAM PARTICIPATE IN THIS PROGRAM. THE PROGRAM WAS ADOPTED BY THE EXECUTIVE COMPENSATION COMMITTEE, AND IS INTENDED TO INFLUENCE OUTSTANDING PERFORMANCE BY THE SENIOR LEADERS, AS MEASURED AGAINST ORGANIZATIONAL PERFORMANCE. THE PROGRAM IS REVIEWED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE, WHICH IS COMPOSED ENTIRELY OF INDEPENDENT COMMUNITY MEMBERS. THE INCENTIVE COMPENSATION THAT IS AWARDED IS INCLUDED IN TOTAL COMPENSATION TO THE EXECUTIVE. THE TOTAL COMPENSATION (INCLUDING ANY PAYMENTS UNDER THE PROGRAM) IS SUBJECT TO THE REVIEW AND APPROVAL OF THE EXECUTIVE COMPENSATION COMMITTEE AND INDEPENDENT COMPENSATION CONSULTANT, IN CONSIDERATION OF CODE SECTION 4958 (AND THE CORRESPONDING TREASURY REGULATIONS) TO ENSURE THAT IT REFLECTS ARMS LENGTH, FAIR MARKET TERMS.

Related partnerships

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

• CHNJMH VENTURES LLC

  DIAG/REHAB · IN

• COMMUNITY ENDOSCOPY CENTER LLC

  SURGERY · IN

• COMMUNITY HEALTH AT HOME LLC

  HEALTH CARE · IN

• COMMUNITY HEALTH NETWORK REHAB HOSP LLC

  REHAB · IN

• COMMUNITY HEALTH NTWRK REHAB HOSP SOUTH LLC

  REHAB · IN

• COMMUNITY HEALTH NTWRK REHAB HOSP WEST LLC

  REHAB · IN

• EAST CAMPUS SURGERY CENTER LLC

  SURGERY · IN

• HAMILTON SURGERY CENTER LLC

  SURGERY · IN

• HEALTHBOX CHICAGO II LLC

  INVESTMENT · IL

• HOWARD COMMUNITY SURGERY CTR LLC

  SURGERY · IN

• INDIANAPOLIS ENDOSCOPY CENTER LLC

  SURGERY · IN

• NORTH CAMPUS OFFICE ASSOCIATES LP

  RENTAL PROPERTY · IN

• NORTH CAMPUS SURGERY CENTER LLC

  SURGERY · IN

• NORTHPOINT PEDIATRICS LLC

  HEALTH CARE · IN

• PILLARS HOUSING LP

  HOUSING · IN

• PRIMARIA HEALTH LLC

  MANAGEMENT SERVICES · IN

• SCP INDIANAPOLIS LLC

  SURGERY · IN

• SOUTH CAMPUS SURGERY CENTER LLC

  SURGERY · IN

Related corporations and trusts

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

• CHN ASSURANCE COMPANY LTD

  C · SELF INSURANCE · CJ · controlled entity

• PILLARS COMMUNITY HOUSING INC

  C · HOUSING · IN · controlled entity

• VISIONARY ENTERPRISES INC

  C · MANAGEMENT SERVICES · IN · controlled entity

• WESTVIEW DELIVERY SYSTEM INC

  C · MANAGEMENT SERVICES · IN · controlled entity