Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $28,123,226

• 2a · Program service revenue: Healthcare Services

  total $49,536,627 · related or exempt $49,536,627

• 2b · Program service revenue: OB/GYN

  total $2,365,943 · related or exempt $2,365,943

• 2c · Program service revenue: EKG Revenues

  total $50,352 · related or exempt $50,352

• 6a · Gross rents

  real property $72,174

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $72,174

• 6d · Net rental income or loss

  total $72,174 · related or exempt $72,174

• 11a · Other revenue: Billings

  total $279,168 · excluded $279,168

• 11d · All other revenue

  total $60,665 · related or exempt $40,259 · unrelated business $20,406

• 11e · Other revenue, total

  $339,833

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $288,137 · program services $288,137

• 7 · Other salaries and wages

  total $46,400,802 · program services $42,211,113 · management and general $4,189,689

• 8 · Pension plan contributions

  total $1,447,934 · program services $1,350,064 · management and general $97,870

• 9 · Other employee benefits

  total $5,109,958 · program services $4,139,008 · management and general $970,950

• 10 · Payroll taxes

  total $2,730,520 · program services $2,489,476 · management and general $241,044

• 11a · Fees: management

  total $163,034 · management and general $163,034

• 11b · Fees: legal

  total $3,651 · management and general $3,651

• 11g · Fees: other

  total $2,919,738 · program services $2,513,523 · management and general $406,215

• 12 · Advertising and promotion

  total $33,339 · program services $14,843 · management and general $18,496

• 13 · Office expenses

  total $1,198,726 · program services $908,887 · management and general $289,839

• 16 · Occupancy

  total $3,503,006 · program services $3,416,757 · management and general $86,249

• 17 · Travel

  total $388,241 · program services $337,601 · management and general $50,640

• 22 · Depreciation, depletion and amortization

  total $1,082,102 · program services $972,321 · management and general $109,781

• 23 · Insurance

  total $481,184 · program services $481,184

• 24a · Other expenses: Clinical Supplies

  total $10,243,792 · program services $10,233,037 · management and general $10,755

• 24b · Other expenses: Repairs & Maintenance

  total $1,520,761 · program services $559,373 · management and general $961,388

• 24c · Other expenses: Bad Debt Expense

  total $966,998 · program services $966,998

• 24e · All other expenses

  total $85,211 · program services $85,211

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $304,302 · end of year $550

• 4 · Accounts receivable

  beginning of year $4,278,603 · end of year $4,785,678

• 8 · Inventories for sale or use

  beginning of year $231,416 · end of year $255,783

• 9 · Prepaid expenses and deferred charges

  beginning of year $795,611 · end of year $758,636

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

  $19,745,533

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

  $12,526,889

• 10c · Land, buildings and equipment, net

  beginning of year $4,872,113 · end of year $7,218,644

• 15 · Other assets

  beginning of year $4,265,501 · end of year $3,691,872

• 17 · Accounts payable and accrued expenses

  beginning of year $13,846,833 · end of year $13,390,015

• 25 · Other liabilities

  beginning of year $4,267,237 · end of year $3,696,358

• 27 · Net assets without donor restrictions

  beginning of year -$3,366,524 · end of year -$375,210

The filer's explanations (Part III)

Part I, Line 1a

Goshen Health System reimbursed 2 directors reported on Form 990, Part VII for travel expenses of companions. For 1 of the officers listed on Form 990, Part VII, Goshen Health System added the taxable value of an automobile as additional compensation to the employees' W-2.

Part I, Line 1b

Goshen Health System does not have a specific written policy for the reimbursement of expense for companion travel, but does require all expenses to be substantiated in accordance with an accountable plan. These reimbursements of expenses were regarded as a bona fide business expense and were not treated as taxable to the individuals. Goshen Health System does not have a specific written policy for the use of automobiles, but does add the taxable value of the automobiles to the employees' W-2 as additional compensation.

Part I, Line 3

Goshen Hospital Association, Inc., a related tax-exempt organization of Goshen Health System, Inc., who establishes the compensation of the organization's top management official using the following methods: - Compensation Committee - Independent Compensation Consultant - Compensation Survey or Study - Approval by the Board or Compensation Committee

Part I, Line 4b

Eligible executives participate in various non-qualified deferred compensation plans organized under code Section 457(f). The exact purpose of each plan varies, but they include: compensation limitation make-up plans, voluntary deferral plans, deferral of a portion of incentive bonus type plans, etc. Any amount ultimately paid under the program to the executive is reported as compensation on Form 990, Schedule J, Part II, Column B in the year paid. The following individuals participate in the plan: Randal Christophel Rob Myers Lisa Wine Chris Hutfless Jon Yoder No nonqualified plan payments were made during the year to any listed persons in Part VII.

Disregarded entities

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

• Goshen Health Surgery Center LLC

  Healthcare · IN · income $5,435,929 · assets $1,662,994

  Directly controlled by Goshen Health System Inc

Related partnerships

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

• New Paris Clinic LLC

  Related · Commerical Rentals · IN · 50% owned · share of income $29,407 · share of assets $121,616

  Directly controlled by Goshen Health System Inc

Related corporations and trusts

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

• Parkmor Drug Inc

  C · Pharmacy Sales · IN · 100% owned · share of income $3,529,843 · share of assets $5,734,859 · controlled entity

  Directly controlled by Goshen Health System Inc

• PILR Inc

  C · Development · IN · 100% owned · controlled entity

  Directly controlled by Goshen Health System Inc

• Radiation Oncology Resources Inc

  C · Healthcare · IN · 100% owned · controlled entity

  Directly controlled by Goshen Health System Inc