Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $130,091

• 1e · Government grants (contributions)

  $3,567,344

• 1f · All other contributions, gifts and grants

  $2,401,688

• 2a · Program service revenue: PATIENT SERVICES

  total $752,325,591 · related or exempt $752,325,591

• 3 · Investment income

  total $3,199,579 · related or exempt $3,199,579

• 6a · Gross rents

  real property $272,023

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $272,023

• 6d · Net rental income or loss

  total $272,023 · excluded $272,023

• 7a · Gross sales of assets other than inventory

  securities $124,083,297 · other assets $217,570

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

  securities $114,616,211 · other assets $136,525

• 7c · Gain or loss

  securities $9,467,086 · other assets $81,045

• 7d · Net gain or loss

  total $9,548,131 · related or exempt $9,467,086 · excluded $81,045

• 8a · Fundraising events: gross income

  $20,159

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

  $130,091

• 8b · Fundraising events: direct expenses

  $94,880

• 8c · Net income from fundraising events

  total -$74,721 · excluded -$74,721

• 9a · Gaming: gross income

  $42,720

• 9b · Gaming: direct expenses

  $11,818

• 9c · Net income from gaming

  total $30,902 · excluded $30,902

• 11a · Other revenue: CONTRACTED PHARMACY REVENUE

  total $50,103,194 · related or exempt $50,103,194

• 11b · Other revenue: CAFETERIA

  total $2,185,787 · related or exempt $2,185,787

• 11c · Other revenue: JHN

  total $1,606,588 · related or exempt $1,606,588

• 11d · All other revenue

  total $2,757,166 · related or exempt $2,757,166

• 11e · Other revenue, total

  $56,652,735

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $164,152 · program services $164,152

• 2 · Grants to domestic individuals

  total $74,111 · program services $74,111

• 5 · Compensation of officers, directors and key employees

  total $4,011,814 · program services $3,327,494 · management and general $635,483 · fundraising $48,837

• 6 · Compensation of disqualified persons

  total $368,900 · program services $184,450 · management and general $166,005 · fundraising $18,445

• 7 · Other salaries and wages

  total $302,200,563 · program services $280,896,041 · management and general $21,304,522

• 8 · Pension plan contributions

  total $5,991,222 · program services $5,557,911 · management and general $431,996 · fundraising $1,315

• 9 · Other employee benefits

  total $36,583,582 · program services $33,937,698 · management and general $2,637,855 · fundraising $8,029

• 10 · Payroll taxes

  total $19,544,614 · program services $18,131,063 · management and general $1,409,262 · fundraising $4,289

• 11b · Fees: legal

  total -$2,357 · program services $75 · management and general -$2,432

• 11g · Fees: other

  total $61,114,492 · program services $57,017,525 · management and general $4,096,967

• 12 · Advertising and promotion

  total $808,082 · program services $104,132 · management and general $703,950

• 13 · Office expenses

  total $11,376,456 · program services $7,624,286 · management and general $3,752,170

• 14 · Information technology

  total $1,864,781 · program services $1,552,666 · management and general $312,115

• 16 · Occupancy

  total $6,899,437 · program services $3,351,410 · management and general $3,548,027

• 17 · Travel

  total $537,605 · program services $455,623 · management and general $81,982

• 19 · Conferences, conventions and meetings

  total $1,010,451 · program services $974,368 · management and general $36,083

• 20 · Interest

  total $6,335,389 · program services $6,334,656 · management and general $733

• 22 · Depreciation, depletion and amortization

  total $26,108,643 · program services $19,419,274 · management and general $6,689,369

• 23 · Insurance

  total $5,894,732 · program services $5,894,732

• 24a · Other expenses: MEDICAL SUPPLIES

  total $81,744,898 · program services $81,951,349 · management and general -$206,451

• 24b · Other expenses: CORP OFFICE ALLOCATION

  total $78,932,854 · program services $78,932,854 · management and general $0

• 24c · Other expenses: PHARMACEUTICAL SUPPLIES

  total $69,550,113 · program services $69,429,577 · management and general $120,536

• 24d · Other expenses: QUAAP TAX

  total $18,895,349 · program services $18,895,349 · management and general $0

• 24e · All other expenses

  total $44,100,128 · program services $32,284,047 · management and general $11,816,081

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $178,909 · end of year $248,476

• 2 · Savings and temporary cash investments

  beginning of year $52,930,307 · end of year $71,829,973

• 3 · Pledges and grants receivable

  beginning of year $2,011,000 · end of year $2,011,000

• 4 · Accounts receivable

  beginning of year $115,951,683 · end of year $114,313,913

• 8 · Inventories for sale or use

  beginning of year $16,461,895 · end of year $17,789,070

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,880,388 · end of year $2,927,801

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

  $400,402,062

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

  $203,106,780

• 10c · Land, buildings and equipment, net

  beginning of year $211,908,905 · end of year $197,295,282

• 11 · Investments: publicly traded securities

  beginning of year $326,853,923 · end of year $365,421,425

• 13 · Investments: program-related

  beginning of year $6,163,830 · end of year $6,479,617

• 15 · Other assets

  beginning of year $26,875,565 · end of year $29,087,901

• 17 · Accounts payable and accrued expenses

  beginning of year $104,675,171 · end of year $83,043,370

• 20 · Tax-exempt bond liabilities

  beginning of year $139,373,205 · end of year $135,702,488

• 25 · Other liabilities

  beginning of year $89,393,616 · end of year $92,095,007

• 27 · Net assets without donor restrictions

  beginning of year $423,437,020 · end of year $490,615,729

• 28 · Net assets with donor restrictions

  beginning of year $5,337,393 · end of year $5,947,864

The filer's explanations (Part III)

PART I, LINE 1A

IT IS THE ORGANIZATION'S POLICY TO PAY OR REIMBURSE EMPLOYEES FOR BONAFIDE BUSINESS TRAVEL BASED ON THE MOST COST EFFECTIVE MEANS AVAILABLE. GENERALLY, WHEN AIR TRAVEL IS INVOLVED THIS EQUATES TO COACH CLASS AIR FARE. UNDER CERTAIN CIRCUMSTANCES, SUCH AS WHEN COACH CLASS IS NOT AVAILABLE OR THE TRIP IS OF AN EXTENSIVE DURATION, SENIOR LEADERSHIP HAS APPROVED BUSINESS CLASS, FIRST CLASS OR CHARTER TRAVEL. IN SUCH CIRCUMSTANCES, THE TRAVEL IS CONSIDERED TO BE FOR A BONAFIDE BUSINESS PURPOSE; ACCORDINGLY, NO TAXABLE INCOME IS REPORTED. CERTAIN MEMBERS OF THE ORGANIZATION'S SENIOR LEADERSHIP RECEIVE MEMBERSHIP TO SOCIAL CLUBS INTENDED TO FURTHER THE BUSINESS NEEDS OF THE ORGANIZATION. USAGE IS REIMBURSED ON A CASE-BY-CASE BASIS BASED UPON DOCUMENTATION OF BUSINESS PURPOSE. IN CONNECTION WITH THE RECRUITMENT AND EMPLOYMENT OF LEADERS AND PHYSICIANS, THE ORGANIZATION AGREES AT TIMES TO PROVIDE TEMPORARY HOUSING AND RELOCATION SERVICES. INTERNAL REVENUE SERVICE GUIDELINES ARE ADHERED TO REGARDING THE REPORTING AND TAXATION OF ALL SUCH ITEMS. THE VALUE OF SUCH SERVICES IS ALSO INCLUDED IN THE EVALUATION OF REASONABLE COMPENSATION. CERTAIN MEMBERS OF THE ORGANIZATION'S SENIOR LEADERSHIP TEAM PARTICIPATE IN A SUPPLEMENTAL RETIREMENT PROGRAM THAT RESULTS IN REPORTABLE TAXABLE INCOME AS THE BENEFITS ACCRUE, RATHER THAN AS THEY ARE PAID. THE ORGANIZATION ALSO OFFERS CERTAIN MEMBERS OF LEADERSHIP THE OPTION OF PARTICIPATING IN AN IRC SEC 457 BENEFIT PROGRAM WHICH ALSO RESULTS IN REPORTABLE TAXABLE INCOME AS BENEFITS ACCRUE, RATHER THAN AS THEY ARE PAID. IT IS AN ELEMENT OF THE PLAN DESIGN TO ABSORB THE ADVANCE TAX IMPACT OF THESE PLANS FOR THE PARTICIPANTS. IN SUCH CASES THE RELATED AMOUNTS ARE REPORTED AS TAXABLE INCOME TO THE INDIVIDUAL AND INCLUDED IN THE DETERMINATION OF REASONABLE COMPENSATION. SEE Q. 4B FOR THE REQUIRED LISTING OF THE PARTICIPATING INDIVIDUALS.

PART I, LINE 3

THE CHIEF EXECUTIVE OFFICER FOR HENRY FORD HEALTH JACKSON HOSPITAL IS AN EMPLOYEE OF HENRY FORD HEALTH (THE SOLE MEMBER OF HENRY FORD ALLEGIANCE HEALTH GROUP). HENRY FORD HEALTH ("HF HEALTH") HAS A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES CONSISTING OF ALL INDEPENDENT TRUSTEES. THE COMMITTEE MEETS THROUGHOUT THE YEAR AND IS CHARGED WITH THE APPROVAL OF THE ORGANIZATION'S OVERALL COMPENSATION AND BENEFIT PROGRAMS AS WELL AS THE SPECIFIC REVIEW AND APPROVAL OF THE COMPENSATION OF CERTAIN EMPLOYEES INCLUDING THE CHIEF EXECUTIVE OFFICER OF HENRY FORD HEALTH JACKSON HOSPITAL. THE COMMITTEE DIRECTLY ENGAGES AN INDEPENDENT COMPENSATION ADVISOR TO ASSIST WITH THIS PROCESS. THE PROCESS INCLUDES EVALUATION OF THE INDIVIDUAL'S PERFORMANCE, UTILIZATION OF COMPENSATION STUDIES OF SIMILARLY SITUATED POSITIONS AS WELL AS COMPARISONS TO COMPENSATION AS REPORTED BY OTHER HEALTH CARE ORGANIZATIONS. THE REASONABLENESS OF COMPENSATION IS EVALUATED BASED UPON THESE AND OTHER FACTORS. THE CEO IS ACCOUNTABLE FOR ENSURING THAT HENRY FORD HEALTH JACKSON HOSPITAL'S MISSION IS EFFICIENTLY CARRIED OUT WITH THE HIGHEST LEVELS OF QUALITY, SAFETY AND SERVICE, WHILE AT THE SAME TIME ENSURING THAT THE ORGANIZATION IS FINANCIALLY HEALTHY. EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THIS COMMITTEE WORKS WITH AN INDEPENDENT COMPENSATION CONSULTANT TO ENSURE THAT HENRY FORD HEALTH JACKSON HOSPITAL COMPENSATION PRACTICES ARE CONSISTENT WITH INDUSTRY STANDARDS AND THAT COMPENSATION LEVELS ARE FAIR COMPARED TO SIMILAR HEALTHCARE ORGANIZATIONS NATIONALLY. THE COMPENSATION CONSULTANT BENCHMARKS HENRY FORD HEALTH JACKSON HOSPITAL'S POSITIONS AGAINST DATA FROM MULTIPLE PUBLISHED SURVEYS OF HEALTH CARE EXECUTIVE COMPENSATION IN THE NATIONAL HEALTH CARE LABOR MARKET. BASED UPON THE CONSULTANTS RECOMMENDATIONS, THE EXECUTIVE COMPENSATION COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF TRUSTEES FOR APPROVAL OF THE EXECUTIVE COMPENSATION PROGRAM. ONLY INDEPENDENT TRUSTEES VOTE ON THIS RECOMMENDATION.

PART I, LINES 4A-B

4B. CERTAIN MEMBERS OF THE ORGANIZATION'S SENIOR LEADERSHIP TEAM PARTICIPATE IN SUPPLEMENTAL RETIREMENT PROGRAMS THAT RESULT IN REPORTABLE TAXABLE INCOME AS THE BENEFITS ACCRUE, AND/OR AS PAID. IT IS AN ELEMENT OF SOME PLAN DESIGNS TO ABSORB THE ADVANCE TAX IMPACT OF THESE PLANS FOR THE PARTICIPANTS. IN SUCH CASES THE RELATED AMOUNTS ARE REPORTED AS TAXABLE INCOME TO THE INDIVIDUAL AND INCLUDED IN THE DETERMINATION OF REASONABLE COMPENSATION. THE FOLLOWING PROVIDES THE REQUIRED LISTING OF THE PARTICIPATING INDIVIDUALS: PART I, LINES 4A: SEVERANCE PAYMENTS PAULA AUTRY $368,899 SEC 457(F) - SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) - HENRY FORD HEALTH SYSTEM PARTICIPANT ACCRUAL DISTRIBUTION NON-VESTED REPORTABLE W-2 ROBERT G. RINEY 736,518 - - 736,518 ADNAN R. MUNKARAH, M.D. 359,641 - - - 359,641 DENISE BROOKS-WILLIAMS 229,220 - - 229,220 MICHAEL GRISDELA - - 51,137 - SEC 457(B)-NON-QUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN - HENRY FORD HEALTH SYSTEM EMPLOYEE EMPLOYER MEDICARE REPORTABLE 2023 CONTR. 2023 CONTR. TAX GROSS-UP W-2 AMOUNTS ROBERT G. RINEY 22,500 - - 22,500 DENISE BROOKS-WILLIAMS 16,900 - - 16,900 ADNAN R. MUNKARAH, M.D. 22,500 - - 22,500 EMILY MOORHEAD 2,896 - - 2,896 MICHAEL GRISDELA 22,500 - - 22,500 KENNETH EMPEY 22,500 - - 22,500 SEC 457(B)-NON-QUALIFIED DEFERRED COMPENSATION RETIREMENT PLAN - W.A. FOOTE MEMORIAL HOSPITAL EMPLOYEE EMPLOYER MEDICARE REPORTABLE 2023 CONTR. 2023 CONTR. TAX GROSS-UP W-2 AMOUNTS FRANK LAMARCA, M.D. - 22,500 541 23,041 AZAM BASHEER, M.D - 14,700 354 15,054 MOHAN KULKARNI, M.D. 16,425 6,075 146 22,646 BIPIN RAVINDRAN, M.D. 12,239 10,260 247 22,746 TIMOTHY E. EKPO - 12,950 312 13,262 MUMTAZ MEMON, M.D. 16,550 5,950 143 22,643 LAWRENCE NARKIEWICZ, M.D. 19,700 2,800 67 22,567 EMILY MOORHEAD 900 - - 900 VISHAL GUPTA, M.D. - 14,700 354 15,054 SEC 457(F) - SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) -W.A. FOOTE MEMORIAL HOSPITAL PARTICIPANT ACCRUAL DISTRIBUTION NON-VESTED REPORTABLE W-2 EMILY MOORHEAD - - 45,654 - TIMOTHY E. EKPO 22,822 - - 22,822 MARK A. SMITH 17,973 - - 17,973

PART I, LINE 7

COLUMN B(II) OF PART II, SCHEDULE J INCLUDES NON-FIXED PAYMENTS TO CERTAIN PHYSICIANS BASED ON THEIR PRODUCTIVITY AND OTHER PERFORMANCE METRICS.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• PHYSICIANS CHOICE NETWORK LLC

  PROVIDER NETWORK · MI · income $0 · assets $0

  Directly controlled by HENRY FORD ALLEGIANCE HEALTH

• HENRY FORD HEALTH CLINICALLY INTEGRATED NETWORK LLC

  CLINICALLY INTEGRATED NETWORK · MI · income $4,317,782 · assets $6,359,331

  Directly controlled by HENRY FORD ALLEGIANCE HEALTH

• IT'S YOUR LIFE SERVICES LLC

  PREVENTION AND COMMUNITY HEALTH · MI · income $0 · assets $0

  Directly controlled by HENRY FORD ALLEGIANCE HEALTH

Related partnerships

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

• FOOTE HEALTH CENTER ASSOCIATES

  N/A · LESSOR OF MEDICAL CONDOMINIUMS · MI · 92.87% owned · share of income $970,240 · share of assets $1,250,612

  Directly controlled by HENRY FORD HEALTH JACKSON HOSPITAL

• NORTHWEST DETROIT DIALYSIS

  N/A · OPERATE DIALYSIS CLINIC · MI

  Directly controlled by HENRY FORD HEALTH SYSTEM

• MACOMB REGIONAL DIALYSIS CENTERS

  N/A · OPERATE DIALYSIS CLINIC · MI

  Directly controlled by HENRY FORD HEALTH SYSTEM

• HFHS-SCA HOLDINGS LLC

  N/A · OUTPATIENT SURGERY CLINICS · MI

  Directly controlled by HENRY FORD HEALTH SYSTEM

• HAP EMPOWERED HOLDING LLC

  N/A · HOLDING COMPANY · DE

  Directly controlled by HEALTH ALLIANCE PLAN OF MICHIGAN

Related corporations and trusts

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

• HENRY FORD ALLEGIANCE PHARMACY

  C · PHARMACY · MI · controlled entity

  Directly controlled by HENRY FORD ALLEGIANCE HEALTH GROUP

• SHA REALTY INC

  C · REAL ESTATE HOLDING · MI · controlled entity

  Directly controlled by HENRY FORD HEALTH SYSTEM

• FAIRLANE HEALTH SERVICES

  C · HEALTHCARE MANAGEMENT · MI · controlled entity

  Directly controlled by HENRY FORD HEALTH SYSTEM

• ALLIANCE HEALTH AND LIFE INSURNACE

  C · HEALTH INSURANCE PROVIDER · MI · controlled entity

  Directly controlled by HEALTH ALLIANCE PLAN

• ONIKA INSURANCE LTD

  C · CAPTIVE INSURANCE · CJ · controlled entity

  Directly controlled by HENRY FORD HEALTH SYSTEM

• HENRY FORD PHYSICIAN NETWORK

  C · PHYSICIAN NETWORK · MI · controlled entity

  Directly controlled by HENRY FORD HEALTH SYSTEM

• ADMINSTRATION SYSTEMS RESEARCH CORPORATION

  C · THIRD PARTY INSURANCE ADMIN. · MI · controlled entity

  Directly controlled by HEALTH ALLIANCE PLAN

• HAP CARESOURCE

  C · HEALTH INSURANCE PROVIDER · MI · controlled entity

  Directly controlled by HEALTH ALLIANCE PLAN OF MICHIGAN

• HENRY FORD ELIJAH MCCOY CONDOMINIUM ASSOCIATION

  C · CONDOMINIUM ASSOCIATION · MI · controlled entity

  Directly controlled by HENRY FORD HEALTH SYSTEM