Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $441,976

• 1e · Government grants (contributions)

  $6,823,000

• 1f · All other contributions, gifts and grants

  $541,670

• 2a · Program service revenue: NET PATIENT REVENUE

  total $9,870,927 · related or exempt $9,870,927

• 2b · Program service revenue: Incentive/Community Initiative Revenue

  total $301,508 · related or exempt $301,508

• 2c · Program service revenue: Management & Support Services

  total $3,228,234 · related or exempt $3,228,234

• 2d · Program service revenue: RENTAL INCOME

  total $171,291 · related or exempt $171,291

• 2f · All other program service revenue

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

• 3 · Investment income

  total $385,529 · excluded $385,529

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11a · Other revenue: Cafeteria Sales

  total $777,328 · unrelated business $777,328

• 11b · Other revenue: interest on billed account

  total $199 · related or exempt $199

• 11d · All other revenue

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

• 11e · Other revenue, total

  $777,527

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $52,850 · program services $52,850

• 2 · Grants to domestic individuals

  total $8,850 · program services $8,850

• 7 · Other salaries and wages

  total $11,863,600 · program services $11,632,237 · management and general $231,363

• 8 · Pension plan contributions

  total $586,497 · program services $573,236 · management and general $13,261

• 9 · Other employee benefits

  total $1,655,677 · program services $1,614,985 · management and general $40,692

• 10 · Payroll taxes

  total $885,598 · program services $868,976 · management and general $16,622

• 11c · Fees: accounting

  total $210 · program services $208 · management and general $2

• 11g · Fees: other

  total $954,739 · program services $896,460 · management and general $58,279 · fundraising $0

• 12 · Advertising and promotion

  total $109,099 · program services $109,044 · management and general $55

• 13 · Office expenses

  total $1,486,902 · program services $1,486,902

• 14 · Information technology

  total $90,259 · program services $86,447 · management and general $3,812

• 16 · Occupancy

  total $455,554 · program services $381,709 · management and general $73,845

• 17 · Travel

  total $250,474 · program services $226,328 · management and general $24,146

• 19 · Conferences, conventions and meetings

  total $10,298 · program services $9,721 · management and general $577

• 22 · Depreciation, depletion and amortization

  total $741,704 · program services $691,234 · management and general $50,470

• 23 · Insurance

  total $429,157 · program services $413,463 · management and general $15,694

• 24a · Other expenses: Patient Care Supplies

  total $540,275 · program services $540,275

• 24b · Other expenses: Non-Physician Recruitment

  total $45,125 · program services $45,125

• 24c · Other expenses: Dues and Memberships

  total $16,032 · program services $15,930 · management and general $102

• 24d · Other expenses: RECRUITMENT

  total $5,000 · program services $5,000

• 24e · All other expenses

  total $2,312 · program services $2,033 · management and general $279 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $13,004,847 · end of year $10,821,323

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $161,464

• 3 · Pledges and grants receivable

  beginning of year $1,133,886 · end of year $808,755

• 4 · Accounts receivable

  beginning of year $2,455,989 · end of year $2,333,487

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $265,739 · end of year $219,030

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

  $13,148,959

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

  $1,283,234

• 10c · Land, buildings and equipment, net

  beginning of year $12,298,141 · end of year $11,865,725

• 11 · Investments: publicly traded securities

  beginning of year $655,998 · end of year $678,169

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $1,090,814 · end of year $5,869,353

• 17 · Accounts payable and accrued expenses

  beginning of year $1,433,102 · end of year $1,772,988

• 19 · Deferred revenue

  beginning of year $547,107 · end of year $244,469

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $0 · end of year $0

• 27 · Net assets without donor restrictions

  beginning of year $28,812,635 · end of year $30,627,279

• 28 · Net assets with donor restrictions

  beginning of year $112,570 · end of year $112,570

The filer's explanations (Part III)

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

THE GOVERNING BOARD OF THE CARLE FOUNDATION, THE SYSTEM PARENT ORGANIZATION OF HUMAN SERVICE CENTER, THROUGH ITS COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS FREE OF CONFLICT, ANNUALLY REVIEWS EXECUTIVE COMPENSATION LEVELS AND ESTABLISHES APPROPRIATE SALARY RANGES AND OTHER FEATURES OF THE COMPENSATION PLAN IN ACCORDANCE WITH THE ORGANIZATION'S APPROVED COMPENSATION PHILOSOPHY AND STRATEGY. -THE COMMITTEE IS COMPRISED OF MEMBERS OF THE GOVERNING BOARD WHO ARE INDEPENDENT OF THE CARLE FOUNDATION MANAGEMENT, HAVE NO PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENTS, ARE NOT RELATED TO, OR UNDER THE CONTROL OF ANY INDIVIDUAL WHOSE COMPENSATION ARRANGEMENT IS BEING REVIEWED, AND HAVE NO MATERIAL BUSINESS RELATIONSHIP WITH THE CARLE FOUNDATION. -THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE IN RELATION TO APPROPRIATE COMPARABILITY DATA. COMPENSATION FOR OTHER MEMBERS OF THE EXECUTIVE STAFF IS DEVELOPED BY THE CEO, EVALUATED AGAINST MARKET DATA, AND REVIEWED AND APPROVED BY THE COMMITTEE. -THE COMMITTEE APPROVES ALL ANNUAL COMPENSATION DECISIONS IN ADVANCE OF THEIR IMPLEMENTATION AND DOCUMENTS ITS DETERMINATIONS AND DISCUSSIONS. -THE COMPENSATION COMMITTEE RELIES UPON A NUMBER OF EXTERNAL RESOURCES AND COMPARISONS, AND ITS ANALYSIS INCLUDES TOTAL COMPENSATION (CASH COMPENSATION PLUS BENEFITS PROVIDED BY THE CARLE FOUNDATION) IN RELATION TO ORGANIZATIONAL PERFORMANCE AND PREVAILING INDUSTRY PRACTICES FOR LIKE RESPONSIBILITIES AT COMPARABLY SIZED ORGANIZATIONS. THE COMMITTEE HAS ENGAGED THE SERVICES OF A COMPENSATION CONSULTING FIRM SPECIALIZING IN THE NOT-FOR-PROFIT SECTOR, WHICH HAS WORKED WITH THE CARLE FOUNDATION AND MAKES ITS REPORTS DIRECTLY AVAILABLE TO THE COMPENSATION COMMITTEE.

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

THE 2024 PARTICIPANTS IN THE 457(F) PLAN OFFERED BY THE CARLE FOUNDATION, THE SYSTEM PARENT ORGANIZATION OF HUMAN SERVICE CENTER, LISTED IN FORM 990, PART VII INCLUDE: DENNIS HESCH, JAMES C LEONARD, MD, MATTHEW KOLB, JD, MHA, LAUREN SCHMID, MBA, KEITH KNEPP, MD, MARY THOMPSON AND NAPOLEON KNIGHT, MD, MBA. IN 2024, PAYMENTS FROM THE 457(F) PLAN WERE MADE TO: JAMES C. LEONARD, mD ($462,357), MATTHEW KOLB, JD MHA ($269,019), NAPOLEON KNIGHT, MD, MBA ($229,062) AND LAUREN SCHMID, MBA ($137,552).

Schedule J, Part I, Line 7 Non-fixed payments

PART OF THE CARLE HEALTH SYSTEM'S PAYMENT STRUCTURE INCLUDES NON-FIXED PAYMENTS, SPECIFICALLY THOSE THAT ARE INCENTIVE COMPONENTS WHICH ARE DESIGNED TO ENCOURAGE AND PROMOTE ACHIEVEMENT OF CERTAIN QUALITY, OPERATIONAL AND EFFICIENCY IMPROVEMENTS, AS WELL AS, ENCOURAGE LONGEVITY OF EMPLOYMENT. CERTAIN NON-FIXED PAYMENTS ARE BASED ON THE ORGANIZATION MEETING CERTAIN FINANCIAL PERFORMANCE AND QUALITY METRICS, AND MUST BE APPROVED BY THE BOARD OF DIRECTORS. OTHER NON-FIXED PAYMENTS ARE SET BASED ON LONGEVITY OF SERVICE.

Related partnerships

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

• CENTRAL ILLINOIS ENDOSCOPY CENTER LLC

  N/A · MEDICAL SERVICES · IL

  Directly controlled by NA

• CHAMPAIGN SURGICENTER LLC

  N/A · SURGICAL CENTER · IL

  Directly controlled by NA

• MOUPH LLC

  N/A · OUTPATIENT ORTHOPEDIC SERVICES · IL

  Directly controlled by NA

• RAVEN EVERGREEN CREDIT OFFSHORE FUND II LP

  N/A · INVESTMENTS

  Directly controlled by NA

• REHABILITATION THERAPY SERVICES LLC

  N/A · REHABILITATION THERAPY · IL

  Directly controlled by NA

• THE CENTER FOR ORTHOPEDIC MEDICINE LLC RECOVERY CARE CENTER

  N/A · OUTPATIENT ORTHOPEDIC SERVICES · IL

  Directly controlled by NA

• THE CENTER FOR ORTHOPEDIC MEDICINE LLC SURGERY CENTER

  N/A · OUTPATIENT ORTHOPEDIC SERVICES · IL

  Directly controlled by NA

Related corporations and trusts

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

• BELCREST SERVICES LTD

  C Corporation · MEDICAL SERVICES · IL · controlled entity

  Directly controlled by NA

• CARLE HEALTH JUNCTION MEDICAL LLC

  C Corporation · CARE COORDINATION · IL · controlled entity

  Directly controlled by NA

• CARLE HEALTH PHYSICIAN PARTNERS INC

  C Corporation · PHYSICIAN SERVICES · IL · controlled entity

  Directly controlled by NA

• CARLE HOLDING COMPANY INC

  C Corporation · HOLDING CO. · IL · controlled entity

  Directly controlled by NA

• CARLE RESEARCH PRODUCTS INC

  C Corporation · MEDICAL RESEARCH - INACTIVE · IL · controlled entity

  Directly controlled by NA

• CARLE RISK MANAGEMENT COMPANY

  C Corporation · RISK MANAGEMENT · IL · controlled entity

  Directly controlled by NA

• CARLE VENTURES INC

  C Corporation · HEALTH CARE PARTNERSHIPS · IL · controlled entity

  Directly controlled by NA

• CHA HOLDING INC

  C Corporation · HOLDING CO. · IL · controlled entity

  Directly controlled by NA

• FIRSTCAROLINACARE INSURANCE COMPANY

  C Corporation · INSURANCE · IL · controlled entity

  Directly controlled by NA

• HEALTH ALLIANCE CONNECT INC

  C Corporation · HEALTH CARE COORDINATION · IL · controlled entity

  Directly controlled by NA

• HEALTH ALLIANCE MEDICAL PLANS INC

  C Corporation · HEALTH COVERAGE · IL · controlled entity

  Directly controlled by NA

• HEALTH ALLIANCE MIDWEST INC

  C Corporation · HEALTH COVERAGE · IL · controlled entity

  Directly controlled by NA

• HEALTH ALLIANCE NORTHWEST HEALTH PLAN

  C Corporation · HEALTH COVERAGE · WA · controlled entity

  Directly controlled by NA

• HEALTH ALLIANCE NORTHWEST HOLDING

  C Corporation · HOLDING CO. · WA · controlled entity

  Directly controlled by NA

• HEALTH PLUS INC

  C Corporation · CONTRACTING · IL · controlled entity

  Directly controlled by NA

• HEALTH SYSTEMS INSURANCE LIMITED

  C Corporation · INSURANCE · CJ · controlled entity

  Directly controlled by NA

• METHODIST HEALTH VENTURES INC

  C Corporation · HOLDING CO. · IL · controlled entity

  Directly controlled by NA

• OPTIMUM HEALTH SOLUTIONS INC

  C Corporation · CARE COORDINATION - INACTIVE · IL · controlled entity

  Directly controlled by NA

• PEKIN PROHEALTH INC

  C Corporation · CLINICAL OPERATIONS · IL · controlled entity

  Directly controlled by NA

• PROVIDER RESOURCE MANAGEMENT INC

  C Corporation · PHYSICIAN SERVICES · IL · controlled entity

  Directly controlled by NA