Skip to content
Nonprofiteer
← ABBE CENTER FOR COMMUNITY MENTAL HEALTH INC

Form 990 for tax year 2023

Filed by ABBE CENTER FOR COMMUNITY MENTAL HEALTH INC.

Totals

Total revenue
$32,267,571
Total expenses
$31,370,970
Contributions and grants received
$4,150,975
Grants paid
$45,915
Program service revenue
$25,982,001
Investment income
$303,074
Other revenue
$1,831,521
Total assets, end of year
$17,698,958
Total liabilities, end of year
$2,664,907
Net assets or fund balances, end of year
$15,034,051
Program services expenses (Part IX)
$25,199,848
Management and general expenses
$6,171,122
Fundraising expenses
$0
Program service expenses (Part III)
$25,199,848

Program services were 80.3% 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

    $26,500

  • 1e · Government grants (contributions)

    $4,110,308

  • 1f · All other contributions, gifts and grants

    $14,167

  • 2a · Program service revenue: NET PATIENT REVENUE

    total $25,371,145 · related or exempt $25,371,145

  • 2b · Program service revenue: RENTAL INCOME

    total $513,339 · related or exempt $513,339

  • 2c · Program service revenue: MGMT & SUPPORT SVCS

    total $49,986 · related or exempt $49,986

  • 2d · Program service revenue: MISCELLANEOUS REVENUE

    total $47,531 · related or exempt $47,531

  • 3 · Investment income

    total $232,415 · excluded $232,415

  • 7a · Gross sales of assets other than inventory

    securities $248,055 · other assets $48,496

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

    securities $189,471 · other assets $36,421

  • 7c · Gain or loss

    securities $58,584 · other assets $12,075

  • 7d · Net gain or loss

    total $70,659 · excluded $70,659

  • 11a · Other revenue: MISCELLANEOUS

    total $1,639,677 · related or exempt $1,639,677

  • 11b · Other revenue: CAFETERIA/FOOD SVCS

    total $161,536 · excluded $161,536

  • 11c · Other revenue: SHARED SAVINGS REVENUE

    total $30,308 · related or exempt $30,308

  • 11e · Other revenue, total

    $1,831,521

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $14,123 · program services $14,123

  • 2 · Grants to domestic individuals

    total $31,792 · program services $31,792

  • 5 · Compensation of officers, directors and key employees

    total $155,794 · management and general $155,794

  • 7 · Other salaries and wages

    total $19,414,813 · program services $16,762,286 · management and general $2,652,527

  • 8 · Pension plan contributions

    total $706,741 · program services $610,183 · management and general $96,558

  • 9 · Other employee benefits

    total $2,823,082 · program services $2,437,382 · management and general $385,700

  • 10 · Payroll taxes

    total $1,409,803 · program services $1,151,644 · management and general $258,159

  • 11a · Fees: management

    total $1,395,456 · management and general $1,395,456

  • 11b · Fees: legal

    total $177,019 · program services $177,019

  • 11f · Fees: investment management

    total $54,989 · program services $10,122 · management and general $44,867

  • 11g · Fees: other

    total $1,492,210 · program services $1,299,666 · management and general $192,544

  • 12 · Advertising and promotion

    total $8,541 · program services $58 · management and general $8,483

  • 13 · Office expenses

    total $892,761 · program services $844,842 · management and general $47,919

  • 16 · Occupancy

    total $1,889,227 · program services $1,085,885 · management and general $803,342

  • 17 · Travel

    total $101,134 · program services $90,314 · management and general $10,820

  • 19 · Conferences, conventions and meetings

    total $73,978 · program services $46,791 · management and general $27,187

  • 22 · Depreciation, depletion and amortization

    total $405,165 · program services $405,165

  • 23 · Insurance

    total $158,442 · program services $158,442

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $86,335 · management and general $86,335

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $54,634 · program services $54,634

  • 24c · Other expenses: MEDICAL SUPPLIES

    total $24,931 · program services $19,500 · management and general $5,431

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,780,807 · end of year $4,528,769

  • 2 · Savings and temporary cash investments

    beginning of year $239,273 · end of year $267,941

  • 3 · Pledges and grants receivable

    beginning of year $13,998 · end of year $18,997

  • 4 · Accounts receivable

    beginning of year $3,280,535 · end of year $3,421,831

  • 7 · Other notes and loans receivable

    end of year $1,202,401

  • 9 · Prepaid expenses and deferred charges

    beginning of year $98,877 · end of year $104,391

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

    $4,422,308

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

    $3,055,777

  • 10c · Land, buildings and equipment, net

    beginning of year $1,683,813 · end of year $1,366,531

  • 11 · Investments: publicly traded securities

    beginning of year $1,826,899 · end of year $2,030,142

  • 13 · Investments: program-related

    beginning of year $631,311 · end of year $738,029

  • 15 · Other assets

    beginning of year $4,766,296 · end of year $4,019,926

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,622,151 · end of year $1,995,210

  • 19 · Deferred revenue

    end of year $400,382

  • 24 · Unsecured notes and loans payable

    beginning of year $427,498

  • 25 · Other liabilities

    beginning of year $640,758 · end of year $269,315

  • 27 · Net assets without donor restrictions

    beginning of year $13,547,906 · end of year $14,843,838

  • 28 · Net assets with donor restrictions

    beginning of year $83,496 · end of year $190,213

Mission and programs · 2023

Mission

REACHING OUT TO IMPROVE LIVES IN OUR COMMUNITIES THROUGH ADVOCACY, SUPPORT AND THE INTEGRATION OF MENTAL HEALTH, SUBSTANCE USE AND WELLNESS SERVICES. ABBE CENTER FOR COMMUNITY MENTAL HEALTH (MHC) SERVES AS THE SAFETY NET MENTAL HEALTH PROVIDER IN EACH COMMUNITY SERVED.IN 2023, ABBE CENTER GREW THE ARRAY OF SERVICES OFFERED TO THE CITIZENS IN THE COUNTIES LISTED ABOVE. THIS ARRAY OF SERVICES INCLUDES PSYCHIATRY, THERAPY, ASSERTIVE COMMUNITY TREATMENT, INTEGRATED HEALTH HOME, CRISIS SERVICES, COMMUNITY BASED HABILITATION, COMMUNITY SUPPORT, OUTREACH TO INDIVIDUALS EXPERIENCING HOMELESSNESS AND RESIDENTIAL CARE FACILITY SERVICES. A MAJOR FOCUS IN 2023 WAS ON PROVIDING INTEGRATED CARE THAT MET IDENTIFIED HEALTH OUTCOMES AND PREPARING FOR VALUE-BASED CARE PAYMENT METHODOLOGIES EXPECTED IN THE FUTURE.

Activities or mission (Part I)

TO PROVIDE QUALITY MENTAL HEALTH SERVICES TO THE CITIZENS OF LINN, BENTON, FAYETTE, IOWA, JOHNSON, DELAWARE, BUCHANAN, CEDAR AND JONES COUNTIES.

  • CONTINUATION OF ORGANIZATION'S MISSION:KEY ACTIVITIES CENTERED AROUND IMPROVING ACCESS TO CARE BY DECREASING WAIT TIMES FOR SERVICES, AND IN PROVIDING MORE CARE COORDINATION DURING "TRANSITIONS OF CARE", BY ESTABLISHING WORKFLOWS TO SEE INDIVIDUALS LEAVING INPATIENT CARE WITHIN 7 DAYS. ANOTHER FOCUS HAS BEEN ON PROVIDING THE RIGHT LEVEL OF TREATMENT AND SUPPORT TO BE SUCCESSFUL IN PREVENTING INPATIENT READMISSIONS WITHIN 30 DAYS. IN KEEPING WITH THE CHANGING HEALTHCARE ENVIRONMENT, THE MENTAL HEALTH CENTER FOCUSED MAJOR EFFORTS IN SYSTEMS CHANGE AND THE INTEGRATION OF MENTAL HEALTH, SUBSTANCE USE AND PRIMARY CARE SERVICES TO IMPROVE OVERALL WELLNESS. BY ITS MISSION, THE MHC IS DESIGNED TO SERVE THE INDIVIDUALS WITH SIGNIFICANT CHALLENGES IN RECOVERING FROM A SERIOUS MENTAL ILLNESS (SMI), A SERIOUS EMOTIONAL DISTURBANCE (SED), AND THOSE WHO MAY NOT HAVE THE FINANCIAL RESOURCES FOR COMPREHENSIVE TREATMENT. THE MHC CLIENT BASE IS PRIMARILY PUBLICLY FUNDED THROUGH MEDICARE AND MEDICAID, OR REGIONAL/COUNTY FUNDS. INDIVIDUALS WITH SERIOUS MENTAL ILLNESS DIE, ON AVERAGE, 25 YEARS EARLIER THAN THE GENERAL POPULATION DUE TO SERIOUS HEALTH ISSUE. COMPREHENSIVE AND COORDINATED INTEGRATED CARE IS IMPORTANT IN ENSURING THAT MEDICAL NEEDS ARE ADDRESSED AS WELL AS TREATMENT PROVIDED FOR THE MENTAL HEALTH CONDITION. THE ABBE CENTER BECAME AN INTEGRATED HEALTH HOME PROVIDER FOR MEDICAID RECIPIENTS 11 YEARS AGO TO IMPROVE HEALTH OUTCOMES WITH THESE INDIVIDUALS. MHC CLINIC SETTING PROVIDED 50,000+ SERVICES TO OVER 11,000 INDIVIDUALS IN 2023, WITH MORE THAN 79% HAVING MEDICARE OR MEDICAID AS THEIR PAYER WITH AN ADDITIONAL 2% BEING FUNDED BY COUNTY TAX DOLLARS.PROGRAM SERVICE ACCOMPLISHMENT:PLEASE NOTE THAT DURING 2023, ABBE OPERATED TWO SEPARATE EHR'S (CLINIC DATA IS FROM CERNER, COMMUNITY BASED AND RCF DATA IS FROM CAREVOYANT HER). DATA IS REPORTED FROM EACH EHR SEPARATELY. THREE OF OUR LARGER PROGRAMS WERE SELECTED TO PROVIDE ADDITIONAL INFORMATION ON:OUTPATIENT CLINIC SERVICES INCLUDES THERAPY AND PSYCHIATRIC SERVICES FOR ALL AGE RANGES. 4,714 INDIVIDUALS WERE SEEN FOR THERAPY AND 7,560 INDIVIDUALS WERE SEEN FOR MEDICATION TREATMENT IN CALENDAR YEAR 2023. OUTPATIENT SERVICES USES A SAME DAY ACCESS MODEL FOR INITIAL ASSESSMENTS FOR NEW PATIENTS WHICH HAS GREATLY IMPROVED TIMELY ACCESS TO TREATMENT. SAME DAY ACCESS (SDA) ALLOWS THE INDIVIDUAL TO WALK-IN FOR AN INITIAL APPOINTMENT ON A DAY AND TIME WHEN IT BEST MEETS THEIR NEEDS. THIS HAS REDUCED THE NO SHOW RATE AND KEPT THE SCHEDULE OPEN FOR EVALUATION SERVICES. THIS MODEL HAS INCREASED BOTH EFFICIENCY AND IMPROVED ACCESS FOR CLIENT CARE. INTEGRATED HEALTH HOME (IHH) SERVICES ARE DESIGNED TO ASSIST INDIVIDUALS IN ACCESSING NEEDED MENTAL HEALTH SERVICES AS WELL AS PHYSICAL HEALTHCARE, WITH A WELLNESS FOCUS. THE COORDINATION AND INTEGRATION OF PHYSICAL AND MENTAL HEALTH CARE ASSIST BOTH THE INDIVIDUAL AND THE PROVIDERS A MORE COMPREHENSIVE APPROACH TO OVERALL HEALTH OF THE INDIVIDUALS. BY IMPROVING OVERALL HEALTH, INDIVIDUALS WILL REDUCE ACCESS TO HIGHER COST SERVICES, REDUCE OR CONTROL MAJOR HEALTH FACTORS SUCH AS DIABETES AND HEART DISEASE AND LIVE HEALTHIER AND MORE INDEPENDENT LIVES IN THE COMMUNITY. THROUGH IHH INDIVIDUALS CAN ACCESS PRIMARY CARE SERVICES THAT MAY HAVE BEEN NON-EXISTENT IN THEIR LIVES, BECOME ENGAGED IN COMMUNITY SERVICES AND REDUCE HOSPITAL STAYS. 2,089 PERSONS WERE SERVED IN THIS PROGRAM IN 2023, 100% OF THEM ARE MEDICAID ELIGIBLE. COMMUNITY BASED HABILITATION SERVICES INCLUDES COMMUNITY-BASED SUPPORT AND SKILL BUILDING SERVICES FOR PEOPLE WITH A SERIOUS MENTAL ILLNESS. APPROXIMATELY 262 INDIVIDUALS WERE SERVED THROUGH THIS PROGRAM IN CALENDAR YEAR 2023. THESE SERVICES ARE OFFERED ON A PERSONALIZED BASIS AND CAN RANGE FROM 1-24 HOURS OF CARE PER DAY. FOCUS IS ON SKILL TEACHING AND PROVIDING SAFETY MONITORING AND OVERSIGHT TO ALLOW INDIVIDUALS TO SUCCESSFULLY LIVE INDEPENDENTLY IN THE COMMUNITY. MEDICATION MONITORING IS A KEY ELEMENT IN COMMUNITY SUPPORT TO ASSIST IN EARLY INTERVENTION OF SYMPTOM EXACERBATION. THESE COMMUNITY-BASED SERVICES LESSEN THE COST OF CARE OVERALL, INCLUDING LESS USE OF LOCAL TAX DOLLARS BY ASSISTING INDIVIDUALS TO LIVE IN THE COMMUNITY AND REDUCE HOSPITALIZATIONS OR OTHER LONG-TERM PLACEMENTS IN A HIGHER LEVEL OF CARE.OTHER SIGNIFICANT SERVICES OFFERED IN 2023 INCLUDE: LICENSED RESIDENTIAL CARE FACILITY -125 INDIVIDUALS SERVED TO PROVIDE RECOVERY OPTIONS OUTSIDE OF A STATE HOSPITAL SETTING CRISIS SERVICES (CRISIS OBSERVATION, CRISIS STABILIZATION, SUBACUTE) 1,172 INDIVIDUALS SERVED TO PROVIDE IMMEDIATE RESPONSE TO SUICIDE PREVENTION AND CRISIS RESOLUTION SERVICES WARM LINE SERVICES RECEIVED 18,853 CALLS BY APPROXIMATELY 1,737 DIFFERENT CALLERS. INTENDED TO PROVIDE IMMEDIATE OPTIONS FOR PEER SUPPORT FOR THOSE STRUGGLING WITH THEIR MENTAL HEALTH OUTREACH CONTACTS PROVIDE 3,751 OUTREACH SERVICES TO 955 INDIVIDUALS TRAINED 242 COMMUNITY MEMBERS TO BE CERTIFIED IN MENTAL HEALTH FIRST AID, TO ASSIST CITIZENS IN RECOGNIZING THE SIGNS OF MENTAL ILLNESS AND TO KNOW WHERE RESOURCES CAN BE ACCESSED

    Expenses $25,199,848 · Grants $45,915 · Revenue $27,651,986

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JOHN ALLEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • PEG BRADKE

    BOARD CHAIR

    Total calculated
    $786
    From this org
    $0
    From related orgs
    $735
    Other
    $51
    Hours/week
    1 + 1 related

  • MIKE BRINGOLF

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JULIE DAMIANO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BRIAN GLOBOKAR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MICHAEL HEINRICH TO 0323

    BOARD MEMBER/EXEC VP FINANCE/CFO

    Total calculated
    $702,550
    From this org
    $0
    From related orgs
    $624,125
    Other
    $78,425
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $433,454 related
    Bonus
    $0 + $165,786 related
    Other
    $0 + $24,885 related
    Deferred
    $0 + $66,844 related
    Nontaxable benefits
    $0 + $11,581 related
    Filer's total
    $0 + $702,550 related

  • SHIRLEY HELMRICHS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ANNE JAHNKE TO 1023

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DONNA KUNDE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LARRY MAIERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BARB MATIAS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAN MINECK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ROBIN MIXDORF

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BRIAN SCOTT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAVE TESDAHL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MIKE TIERNAN

    BOARD SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • PHIL WASTA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • CASEY GREENE FR 0823

    BOARD MEMBER/SLMH PRES/CEO

    Total calculated
    $416,844
    From this org
    $0
    From related orgs
    $350,449
    Other
    $66,395
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $279,546 related
    Bonus
    $0 + $67,634 related
    Other
    $0 + $3,269 related
    Deferred
    $0 + $41,421 related
    Nontaxable benefits
    $0 + $24,974 related
    Filer's total
    $0 + $416,844 related

  • LUCAS HICKS FR 0323

    BOARD MEMBER/EXEC VP FINANCE/CFO

    Total calculated
    $243,959
    From this org
    $0
    From related orgs
    $222,929
    Other
    $21,030
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $203,266 related
    Bonus
    $0 + $17,053 related
    Other
    $0 + $2,610 related
    Deferred
    $0 + $11,374 related
    Nontaxable benefits
    $0 + $9,656 related
    Filer's total
    $0 + $243,959 related

  • MICHELLE NIERMANN TO 0723

    BOARD MEMBER/SLMH PRES/CEO

    Total calculated
    $1,107,448
    From this org
    $0
    From related orgs
    $988,120
    Other
    $119,328
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $558,886 related
    Bonus
    $0 + $392,397 related
    Other
    $0 + $36,837 related
    Deferred
    $0 + $88,558 related
    Nontaxable benefits
    $0 + $30,770 related
    Filer's total
    $0 + $1,107,448 related

  • KATHY JOHNSON

    EXECUTIVE DIRECTOR

    Total calculated
    $155,794
    From this org
    $138,130
    From related orgs
    $0
    Other
    $17,664
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,734
    Bonus
    $0
    Other
    $396
    Deferred
    $7,015
    Nontaxable benefits
    $10,649
    Filer's total
    $155,794

  • KATHLEEN HORAN

    PRESIDENT & CEO

    Total calculated
    $213,761
    From this org
    $0
    From related orgs
    $197,218
    Other
    $16,543
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $174,961 related
    Bonus
    $0 + $22,094 related
    Other
    $0 + $163 related
    Deferred
    $0 + $9,932 related
    Nontaxable benefits
    $0 + $6,611 related
    Filer's total
    $0 + $213,761 related

  • ALI SAFDAR MD

    MEDICAL DIRECTOR

    Total calculated
    $378,707
    From this org
    $281,021
    From related orgs
    $59,155
    Other
    $38,531
    Hours/week
    28 + 12 related

    Schedule J breakdown matched by us

    Base
    $262,204 + $59,155 related
    Bonus
    $2,948
    Other
    $15,869
    Deferred
    $13,822
    Nontaxable benefits
    $24,709
    Filer's total
    $319,552 + $59,155 related

  • MEGAN ENGEN

    NURSE PRACTITIONER

    Total calculated
    $159,306
    From this org
    $118,612
    From related orgs
    $0
    Other
    $40,694
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,822
    Bonus
    $3,500
    Other
    $290
    Deferred
    $6,459
    Nontaxable benefits
    $34,235
    Filer's total
    $159,306

  • JEFF WILHARM MD

    STAFF PHYSICIAN

    Total calculated
    $642,748
    From this org
    $201,197
    From related orgs
    $397,493
    Other
    $44,058
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $188,097 + $397,493 related
    Bonus
    $2,174
    Other
    $10,926
    Deferred
    $6,363
    Nontaxable benefits
    $37,695
    Filer's total
    $245,255 + $397,493 related

  • ELLEN NATVIG PA-C

    STAFF PHYSICIAN

    Total calculated
    $204,231
    From this org
    $184,208
    From related orgs
    $0
    Other
    $20,023
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,512
    Bonus
    $3,500
    Other
    $9,196
    Deferred
    $9,472
    Nontaxable benefits
    $10,551
    Filer's total
    $204,231

  • JENNIFER DONOVAN MD

    PSYCHIATRIST

    Total calculated
    $303,861
    From this org
    $270,481
    From related orgs
    $0
    Other
    $33,380
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,719
    Bonus
    $6,340
    Other
    $422
    Deferred
    $13,737
    Nontaxable benefits
    $19,643
    Filer's total
    $303,861

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

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

The filer's explanations (Part III)

PART I, LINE 4B
NONQUALIFIED RETIREMENT PLAN EARNINGS: THE FOLLOWING INDIVIDUAL(S) PARTICIPATED IN AND RECEIVED CONTRIBUTIONS IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: CASEY GREENE $26,911, MICHAEL HEINRICH $50,344 AND MICHELLE NIERMANN $72,058.
SCHEDULE J, PART I, LINE 3 - ESTABLISHING COMPENSATION
THE EXECUTIVE COMMITTEE OF THE IOWA HEALTH SYSTEM BOARD OF DIRECTORS ("COMMITTEE") CONDUCTS A COMPREHENSIVE REVIEW OF ALL COMPENSATION AND BENEFITS PROVIDED TO THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES, INCLUDING THE IHS CHIEF EXECUTIVE OFFICER (THE "CEO"). THIS REVIEW COMPARES THE TOTAL COMPENSATION AND VALUE OF BENEFITS PROVIDED TO EACH EXECUTIVE, ON A POSITION BY POSITION BASIS, TO THAT PROVIDED TO FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THIS REVIEW IS CONDUCTED BY THE COMMITTEE WITH THE ASSISTANCE OF A NATIONAL, INDEPENDENT COMPENSATION CONSULTANT REPORTING DIRECTLY TO THE COMMITTEE. THE COMMITTEE HAS BEEN DELEGATED THE RESPONSIBILITY FOR OVERSIGHT OF EXECUTIVE COMPENSATION AND IS MADE UP ENTIRELY OF INDEPENDENT DIRECTORS WITHIN THE MEANING OF THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER THE FEDERAL INCOME TAX INTERMEDIATE SANCTIONS RULES. THE COMPENSATION CONSULTANT HOLDS ITSELF OUT TO THE PUBLIC AS A COMPENSATION CONSULTANT, PERFORMS THESE VALUATIONS ON A REGULAR BASIS, IS QUALIFIED TO MAKE THE VALUATIONS OF THE SERVICES INVOLVED, AND HAS SO INDICATED IN A WRITTEN CERTIFICATION TO THE COMMITTEE. BASED UPON THE ADVICE OF THE COMPENSATION CONSULTANT, AND APPLYING THE BOARD'S COMPENSATION PHILOSOPHY, THE COMMITTEE ESTABLISHES THE OVERALL ADJUSTMENT IN COMPENSATION AND BENEFITS FOR THE TOP EXECUTIVES IN THE ENTIRE HEALTH SYSTEM (SEVERAL OF WHICH ARE EMPLOYEES OF THE FILING ORGANIZATION) AND DELEGATES TO THE CEO THE AUTHORITY TO MAKE ADJUSTMENTS, CONSISTENT WITH THE COMMITTEE'S DIRECTION, FOR THE OTHER EXECUTIVES. THE COMMITTEE DETERMINES ALL ASPECTS OF THE COMPENSATION AND BENEFITS OF THE CEO. THE COMMITTEE INTENTIONALLY TAKES ALL THE STEPS NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES, INCLUDING CONTEMPORANEOUS SUBSTANTIATION OF ALL COMMITTEE MEETINGS AND ACTIONS. THE ORGANIZATION BELIEVES IT IS IN FULL COMPLIANCE WITH SECTION 4958 OF THE IRC, PROVIDES NO MORE THAN REASONABLE AND FAIR MARKET VALUE COMPENSATION AND BENEFITS FOR ITS EMPLOYEES AND DOES NOT PROVIDE ANY EXCESS COMPENSATION OR BENEFITS AS PROHIBITED BY SECTION 4958.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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 partnerships

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

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202403199349309465

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.