Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: NET PATIENT REVENUE

  total $65,407,360 · related or exempt $65,407,360

• 2b · Program service revenue: PHYSICIAN SERVICES REVENUE

  total $6,114,750 · related or exempt $6,114,750

• 2c · Program service revenue: VALUE BASED INCOME

  total $6,015,545 · related or exempt $6,015,545

• 2d · Program service revenue: TRAUMA CALL INCOME

  total $2,365,270 · related or exempt $2,365,270

• 2e · Program service revenue: CONTRACT SERVICES INCOME

  total $1,613,630 · related or exempt $1,613,630

• 2f · All other program service revenue

  total $906,224 · related or exempt $906,224 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $53,290 · excluded $53,290

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 10a · Gross sales of inventory

  $36,888

• 10b · Cost of goods sold

  $28,290

• 10c · Net income from sales of inventory

  total $8,598 · related or exempt $11,743 · unrelated business -$3,145

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $112,038 · related or exempt $112,038

• 11b · Other revenue: INVESTMENT INCOME BRYAN URGENT CARE SEWARD

  total -$180,650 · related or exempt -$180,650

• 11d · All other revenue

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

• 11e · Other revenue, total

  -$68,612

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,996,890 · program services $1,626,134 · management and general $370,756

• 7 · Other salaries and wages

  total $68,672,099 · program services $68,563,269 · management and general $108,830

• 8 · Pension plan contributions

  total $2,512,666 · program services $2,648,943 · management and general -$136,277

• 9 · Other employee benefits

  total $6,304,625 · program services $6,221,025 · management and general $83,600

• 10 · Payroll taxes

  total $3,695,957 · program services $3,662,712 · management and general $33,245

• 11b · Fees: legal

  total $43,215 · program services $211 · management and general $43,004

• 11c · Fees: accounting

  total $16,941 · management and general $16,941

• 11g · Fees: other

  total $5,103,753 · program services $4,394,386 · management and general $709,367 · fundraising $0

• 12 · Advertising and promotion

  total $33,735 · program services $33,735

• 13 · Office expenses

  total $1,332,968 · program services $1,321,607 · management and general $11,361

• 14 · Information technology

  total $230,021 · program services $228,298 · management and general $1,723

• 16 · Occupancy

  total $1,769,469 · program services $1,704,167 · management and general $65,302

• 17 · Travel

  total $460,838 · program services $448,452 · management and general $12,386

• 19 · Conferences, conventions and meetings

  total $46,215 · program services $40,705 · management and general $5,510

• 20 · Interest

  total $401,662 · program services $401,662

• 22 · Depreciation, depletion and amortization

  total $2,704,570 · program services $2,699,471 · management and general $5,099

• 23 · Insurance

  total $598,750 · program services $541,517 · management and general $57,233

• 24a · Other expenses: CORPORATE COST ALLOCATION

  total $3,828,405 · management and general $3,828,405

• 24b · Other expenses: DRUGS

  total $1,812,133 · program services $1,812,133

• 24c · Other expenses: MEDICAL SUPPLIES

  total $1,045,452 · program services $1,044,931 · management and general $521

• 24d · Other expenses: OTHER ANCILLARY SUPPLIES

  total $979,431 · program services $979,431

• 24e · All other expenses

  total $1,465,906 · program services $1,268,667 · management and general $197,239 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $837,536 · end of year $1,011,305

• 2 · Savings and temporary cash investments

  end of year $5,020

• 4 · Accounts receivable

  beginning of year $9,010,177 · end of year $9,433,411

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 8 · Inventories for sale or use

  beginning of year $15,901 · end of year $13,427

• 9 · Prepaid expenses and deferred charges

  beginning of year $164,526 · end of year $292,945

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

  $22,973,119

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

  $5,449,717

• 10c · Land, buildings and equipment, net

  beginning of year $15,283,959 · end of year $17,523,402

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $297,850

• 14 · Intangible assets

  beginning of year $522,917 · end of year $457,917

• 15 · Other assets

  beginning of year $13,153,211 · end of year $12,790,997

• 17 · Accounts payable and accrued expenses

  beginning of year $12,142,186 · end of year $13,030,782

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $12,550,015 · end of year $12,639,112

• 27 · Net assets without donor restrictions

  beginning of year $14,296,026 · end of year $16,156,380

The filer's explanations (Part III)

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

THE FILING ORGANIZATION DOES NOT ESTABLISH THE SALARY OF THE PRESIDENT AND CFO AS THEY ARE EMPLOYEES OF RELATED ORGANIZATIONS AND COVERED BY THE PROCEDURES DESCRIBED BELOW: BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVE COMPENSATION FOR THE SENIOR MANAGEMENT TEAM, WHICH INCLUDES THIS ORGANIZATION'S PRESIDENT AND CFO, MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY, BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2023. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE REVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE AND IS REGULARLY REVIEWED BY THE COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY-SPECIFIC SALARY SURVEYS, INCLUDING MEDICAL GROUP MANAGEMENT ASSOCIATION, AMERICAN MEDICAL GROUP ASSOCIATION AND SULLIVAN COTTER. ADDITIONALLY, ANY PHYSICIAN'S COMPENSATION ABOVE THE 90TH PERCENTILE NATIONAL BENCHMARK IS REVIEWED EXTERNALLY EVERY TWO YEARS BY AN INDEPENDENT FAIR MARKET VALUE COMPENSATION CONSULTANT.

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

IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN TO ELIGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN AND RECEIVED A PAYMENT DURING 2023: ERIC MOOSS - $87,943, PATRICK GANYO - $54,009, MICHAEL DEWERFF - $209,899.

Schedule J, Part I, Line 5a COMPENSATION CONTIGENT ON THE REVENUES OF THE ORGANIZATION

IN THE CASE OF ONE PHYSICIAN EMPLOYMENT AGREEMENT, A BONUS OF 40% OF ACTUAL PROFESSIONAL COLLECTIONS IS PAID TO THE PHYSICIAN FOR COSMETIC OUTPATIENT PROCEDURES WHICH ARE PERSONALLY PERFORMED BY THE PHYSICIAN. THESE AMOUNTS WERE PAID AND REPORTED IN COLUMN B(II) AS BONUS AND INCENTIVE COMPENSATION AND WERE LESS THAN 10% OF THE PHYSICIAN'S TOTAL COMPENSATION. ALTHOUGH THIS COMPENSATION IS CONTINGENT ON REVENUES IT'S NOT CONTINGENT ON REVENUES OF THE ENTIRE ORGANIZATION SO WE HAVE CHECKED THIS ANSWER "NO".

Schedule J, Part II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES

IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO MEMBER SERVING ON THE ORGANIZATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE FOR SERVICES PERFORMED AS PHYSICIANS AND EXECUTIVES OF BRYAN PHYSICIAN NETWORK AND BRYAN HEALTH AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS. COMPENSATION AMOUNTS REPORTED IN SCHEDULE J, PART II ARE BASED ON THE TWELVE MONTHS ENDED DECEMBER 31, 2023.

Related partnerships

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

• GRAND ISLAND HOSPITAL HOLDING LLC

  N/A · HOLDING COMPANY · NE

  Directly controlled by NA

• SEWARD URGENT CARE PARTNERSHIP LLC

  Related · HEALTHCARE · NE · 50% owned · share of income -$180,408 · share of assets $387,634 · general or managing partner

  Directly controlled by BRYAN PHYSICIAN NETWORK

• LINCOLN DIGESTIVE HEALTH CENTER LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• DOCTOR'S OUTPATIENT SURGERY CENTER LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• HEAD AND NECK SURGICAL PARTNERS LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• BRYAN HEART MARY LANNING CARDIOLOGY LLC

  N/A · CARDIOLOGY SERVICES · NE

  Directly controlled by NA

• BRYAN TELEMEDICINE LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

Related corporations and trusts

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

• BRYAN ENTERPRISES INC

  C Corporation · MEDICAL SERVICES · NE · controlled entity

  Directly controlled by NA

• INTEGRATED CARDIOLOGY GROUP LLC DBA BRYAN HEART

  C Corporation · CARDIOLOGY · NE · controlled entity

  Directly controlled by NA

• BRYAN HEALTH CONNECT

  C Corporation · PHYSICIAN HOSPITAL ORGANIZATION · NE · controlled entity

  Directly controlled by NA