Skip to content
Nonprofiteer
← MICHIGAN PEER REVIEW ORGANIZATION

Form 990 for tax year 2024

Filed by MICHIGAN PEER REVIEW ORGANIZATION.

Totals

Total revenue
$81,717,359
Total expenses
$28,935,750
Contributions and grants received
$91,719
Grants paid
$0
Program service revenue
$78,310,026
Investment income
$3,315,614
Other revenue
$0
Total assets, end of year
$120,602,213
Total liabilities, end of year
$32,498,790
Net assets or fund balances, end of year
$88,103,423
Program services expenses (Part IX)
$25,729,184
Management and general expenses
$3,206,566
Fundraising expenses
$0
Program service expenses (Part III)
$25,729,184

Program services were 88.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $91,719

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Medicare 13SOW

    total $920,790 · related or exempt $920,790 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: IDRE No Surprises Act

    total $74,922,959 · related or exempt $74,922,959 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: State Contracts

    total $1,483,613 · related or exempt $1,483,613 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Medicaid - Fee For Service

    total $561,890 · related or exempt $561,890 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Veterans Affairs

    total $157,743 · related or exempt $157,743 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $263,031 · related or exempt $263,031 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,161,515 · related or exempt $0 · unrelated business $0 · excluded $3,161,515

  • 4 · Income from investment of tax-exempt bond proceeds

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

  • 5 · Royalties

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

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $1,819,583 · other assets $0

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

    securities $1,665,484 · other assets $0

  • 7c · Gain or loss

    securities $154,099 · other assets $0

  • 7d · Net gain or loss

    total $154,099 · related or exempt $0 · unrelated business $0 · excluded $154,099

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $1,193,603 · program services $0 · management and general $1,193,603 · fundraising $0

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $9,449,640 · program services $9,054,424 · management and general $395,216 · fundraising $0

  • 8 · Pension plan contributions

    total $908,380 · program services $698,234 · management and general $210,146 · fundraising $0

  • 9 · Other employee benefits

    total $1,849,563 · program services $1,421,683 · management and general $427,880 · fundraising $0

  • 10 · Payroll taxes

    total $580,942 · program services $446,546 · management and general $134,396 · fundraising $0

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $45,917 · program services $0 · management and general $45,917 · fundraising $0

  • 11c · Fees: accounting

    total $31,192 · program services $0 · management and general $31,192 · fundraising $0

  • 11d · Fees: lobbying

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

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

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

  • 11g · Fees: other

    total $381,001 · program services $27,274 · management and general $353,727 · fundraising $0

  • 12 · Advertising and promotion

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

  • 13 · Office expenses

    total $62,285 · program services $52,207 · management and general $10,078 · fundraising $0

  • 14 · Information technology

    total $1,219,319 · program services $1,140,533 · management and general $78,786 · fundraising $0

  • 15 · Royalties

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

  • 16 · Occupancy

    total $2,262 · program services $1,953 · management and general $309 · fundraising $0

  • 17 · Travel

    total $63,152 · program services $12,703 · management and general $50,449 · fundraising $0

  • 18 · Travel or entertainment for public officials

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

  • 19 · Conferences, conventions and meetings

    total $12,377 · program services $3,663 · management and general $8,714 · fundraising $0

  • 20 · Interest

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

  • 21 · Payments to affiliates

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

  • 22 · Depreciation, depletion and amortization

    total $2,175 · program services $1,806 · management and general $369 · fundraising $0

  • 23 · Insurance

    total $138,907 · program services $0 · management and general $138,907 · fundraising $0

  • 24a · Other expenses: Physician Consultants

    total $12,375,146 · program services $12,375,146 · management and general $0 · fundraising $0

  • 24b · Other expenses: Repairs and Maintenance

    total $2,563 · program services $2,326 · management and general $237 · fundraising $0

  • 24c · Other expenses: Dues and Subscriptions

    total $392,801 · program services $350,575 · management and general $42,226 · fundraising $0

  • 24d · Other expenses: Training

    total $23,650 · program services $1,898 · management and general $21,752 · fundraising $0

  • 24e · All other expenses

    total $200,875 · program services $138,213 · management and general $62,662 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,710,485 · end of year $35,688,816

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,841,153 · end of year $1,546,264

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $157,001 · end of year $324,683

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

    $9,611

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

    $7,371

  • 10c · Land, buildings and equipment, net

    beginning of year $4,414 · end of year $2,240

  • 11 · Investments: publicly traded securities

    beginning of year $27,922,487 · end of year $83,031,053

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $9,157

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,721,311 · end of year $21,361,351

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $6,301,155 · end of year $11,107,439

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $30,000 · end of year $30,000

  • 27 · Net assets without donor restrictions

    beginning of year $33,583,074 · end of year $88,103,423

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

Helping healthcare get better. iMPROve Health has more than 40 years of experience improving healthcare across the continuum of care using evidence-based and data-driven logic. iMPROve Health also has extensive expertise in completing thoughtful and impartial utilization review, dispute resolution and peer reviews.

Activities or mission (Part I)

Improving quality, safety, and efficiency across the healthcare continuum.

  • For more than 40 years, iMPROve Health has advanced high-quality, cost-effective healthcare through research, data analysis, innovation, and collaboration. As a partner in the Superior Health Quality Alliance, iMPROve Health serves as the Quality Innovation Network-Quality Improvement Organization supporting CMS quality improvement initiatives across Indiana, Illinois, Michigan, Minnesota, Ohio, and Wisconsin. This work supports our charitable, educational, and scientific purpose by lessening the burdens of government and promoting health through quality improvement activities under Part B of Title XI of the Social Security Act, as amended, to improve the quality, safety, and value of healthcare.

    Expenses $1,032,502 · Revenue $920,790

  • The No Surprises Act, effective January 1, 2022, protects consumers from certain unexpected out-of-network medical bills, or "surprise bills." It also created an independent dispute resolution process for payment disputes between plans and providers, as well as options for uninsured and self-pay individuals whose bills substantially exceed provider good faith estimates. As a leading IDR entity, iMPROve Health provides fair, efficient, and compliant arbitration services, including case management, arbitrator assignment, evidence review, compliance oversight, and customized reporting. This work supports our charitable, educational, and scientific purpose by lessening the burdens of government and promoting health through peer review of the reasonableness, medical necessity, appropriateness, and quality of healthcare services, and by rendering payment determinations for those services.

    Expenses $21,745,537 · Revenue $74,922,959

  • For more than 40 years, iMPROve Health has helped advance healthcare quality nationwide. As an Independent Review Organization, iMPROve Health provides impartial, data-driven, and comprehensive review services through experienced professionals and clinical peer reviewers. The organization delivers timely, objective external reviews for hospitals, third-party payors, health plans, and state insurance departments nationwide and has maintained full URAC accreditation as an Independent Review Organization since 2002. This work supports our charitable, educational, and scientific purpose by advancing healthcare review, quality improvement, education, and research to improve the safety, quality, accessibility, availability, and efficiency of healthcare.

    Expenses $1,388,039 · Revenue $1,483,613

  • Medicaid Fee For Service

    Expenses $653,854 · Revenue $561,890

  • Vetrans Affairs

    Expenses $450,657 · Revenue $157,743

  • Miscellaneous program services.

    Expenses $458,595 · Revenue $263,031

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Leland Andrew Babitch

    President & CEO

    Total calculated
    $726,461
    From this org
    $613,188
    From related orgs
    $0
    Other
    $113,273
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $354,917
    Bonus
    $258,271
    Other
    $0
    Deferred
    $10,000
    Nontaxable benefits
    $113,273
    Filer's total
    $736,461

  • Tiffany Sanford Robotham

    Senior Vice President/Chief Medical Officer

    Total calculated
    $506,266
    From this org
    $419,376
    From related orgs
    $0
    Other
    $86,890
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $272,251
    Bonus
    $147,125
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $113,273
    Filer's total
    $532,649

  • Mabel Leonard

    Executive Vice President/Chief Operations Officer

    Total calculated
    $387,508
    From this org
    $320,630
    From related orgs
    $0
    Other
    $66,878
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,547
    Bonus
    $111,083
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $66,878
    Filer's total
    $387,508

  • Roger Panella

    Executive Vice President/Chief Financial & Admin Officer

    Total calculated
    $359,482
    From this org
    $297,441
    From related orgs
    $0
    Other
    $62,041
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $194,393
    Bonus
    $103,048
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $62,041
    Filer's total
    $359,482

  • Amanda Weted

    Senior Vice President/Chief Human Resources Officer

    Total calculated
    $293,615
    From this org
    $242,942
    From related orgs
    $0
    Other
    $50,673
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,774
    Bonus
    $84,167
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $50,673
    Filer's total
    $293,614

  • Melissa Werbish

    Chair

    Total calculated
    $3,100
    From this org
    $3,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • David Brooks

    Member-at-Large

    Total calculated
    $2,900
    From this org
    $2,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Douglas Dietzman

    Secretary

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Renee Branch Canady

    Chair-Elect

    Total calculated
    $2,200
    From this org
    $2,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Faiyaz N Syed

    Member-at-Large

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Margaret Kay Lightner

    Member-at-Large

    Total calculated
    $1,800
    From this org
    $1,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Kate Kohn-Parrott

    Treasurer

    Total calculated
    $1,800
    From this org
    $1,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Cornelius A Wilson

    Member-at-Large

    Total calculated
    $1,800
    From this org
    $1,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Ronald Stallworth

    Compliance Liason

    Total calculated
    $1,700
    From this org
    $1,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Gwendolyn H Parker

    Member-at-Large

    Total calculated
    $1,600
    From this org
    $1,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Sara Morgensen Medley

    Member-at-Large

    Total calculated
    $1,100
    From this org
    $1,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Bharat Sutriya

    Member-at-Large

    Total calculated
    $900
    From this org
    $900
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • John Barnas

    Member-at-Large

    Total calculated
    $300
    From this org
    $300
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

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

  • Pathway Review Systems

    C · Healthcare Utilization · MI · 100% owned · share of income $1 · share of assets $6,721

    Directly controlled by Michigan Peer Review Organization

Provenance

Return type
form_990
Tax year
2024
Filed
12 August 2026
IRS schema version
2024v5.0
Source object
202642259349300629

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.