Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $5,483,866

• 1e · Government grants (contributions)

  $13,196,569

• 1f · All other contributions, gifts and grants

  $100,184

• 1g · Noncash contributions included above

  $23,032

• 2a · Program service revenue: NET PATIENT REVENUE

  total $835,136,101 · related or exempt $835,136,101

• 2b · Program service revenue: BRYAN COLLEGE OF HEALTH SCIENCES REVENUE

  total $11,322,765 · related or exempt $11,305,576 · unrelated business $17,189

• 2c · Program service revenue: PHARMACY

  total $11,397,573 · related or exempt $11,397,573

• 2d · Program service revenue: PROGRAM RENTAL REVENUE

  total $5,063,503 · related or exempt $5,063,503

• 2e · Program service revenue: SPECIALTY CARE REVENUE

  total $4,895,134 · related or exempt $4,895,134

• 2f · All other program service revenue

  total $1,392 · related or exempt $1,392 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $13,777,179 · excluded $13,777,179

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $46,282,629 · other assets $149,980

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

  securities $44,207,098

• 7c · Gain or loss

  securities $2,075,531 · other assets $149,980

• 7d · Net gain or loss

  total $2,225,511 · excluded $2,225,511

• 11a · Other revenue: CAFETERIA

  total $3,974,962 · excluded $3,974,962

• 11b · Other revenue: LAB REFERRED TESTING

  total $2,335,519 · related or exempt $2,205,266 · unrelated business $130,253

• 11c · Other revenue: EMPLOYEE LEASED REVENUE

  total $2,470,817 · related or exempt $2,470,817

• 11d · All other revenue

  total $5,637,585 · related or exempt $5,210,819 · unrelated business $426,766 · excluded $0

• 11e · Other revenue, total

  $14,418,883

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $211,326 · program services $211,326

• 5 · Compensation of officers, directors and key employees

  total $3,538,267 · management and general $3,538,267

• 7 · Other salaries and wages

  total $299,422,307 · program services $291,738,782 · management and general $7,683,525

• 8 · Pension plan contributions

  total $17,693,478 · program services $15,129,364 · management and general $2,564,114

• 9 · Other employee benefits

  total $45,714,151 · program services $39,039,537 · management and general $6,674,614

• 10 · Payroll taxes

  total $22,319,561 · program services $18,971,627 · management and general $3,347,934

• 11b · Fees: legal

  total $392,325 · program services $358,469 · management and general $33,856

• 11c · Fees: accounting

  total $48,039 · program services $41,343 · management and general $6,696

• 11f · Fees: investment management

  total $293,815 · management and general $293,815

• 11g · Fees: other

  total $105,889,166 · program services $97,040,419 · management and general $8,848,747 · fundraising $0

• 12 · Advertising and promotion

  total $612,170 · program services $79,582 · management and general $532,588

• 13 · Office expenses

  total $26,765,380 · program services $21,855,603 · management and general $4,909,777

• 14 · Information technology

  total $21,274,025 · program services $12,764,415 · management and general $8,509,610

• 16 · Occupancy

  total $10,051,217 · program services $7,145,022 · management and general $2,906,195

• 17 · Travel

  total $298,132 · program services $263,847 · management and general $34,285

• 19 · Conferences, conventions and meetings

  total $363,467 · program services $321,668 · management and general $41,799

• 20 · Interest

  total $10,003,196 · program services $57,216 · management and general $9,945,980

• 22 · Depreciation, depletion and amortization

  total $50,784,276 · program services $43,290,680 · management and general $7,493,596

• 23 · Insurance

  total $826,076 · program services $826,076

• 24a · Other expenses: MEDICAL SUPPLIES

  total $175,596,478 · program services $175,596,478

• 24b · Other expenses: RECRUITMENT EXPENSE

  total $1,245,477 · program services $1,014,116 · management and general $231,361

• 24c · Other expenses: MEMBERSHIP DUES

  total $622,558 · program services $540,222 · management and general $82,336

• 24d · Other expenses: CORPORATE COST ALLOCATIONS

  total -$10,054,624 · program services -$8,399,895 · management and general -$1,654,729

• 24e · All other expenses

  total $1,424,651 · program services $734,738 · management and general $689,913 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $29,082,093

• 2 · Savings and temporary cash investments

  beginning of year $123,676,374 · end of year $71,538,509

• 4 · Accounts receivable

  beginning of year $140,765,916 · end of year $165,208,267

• 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

• 8 · Inventories for sale or use

  beginning of year $19,125,985 · end of year $19,689,084

• 9 · Prepaid expenses and deferred charges

  beginning of year $17,218,100 · end of year $20,000,787

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

  $1,215,381,031

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

  $774,763,878

• 10c · Land, buildings and equipment, net

  beginning of year $435,346,384 · end of year $440,617,153

• 11 · Investments: publicly traded securities

  beginning of year $324,374,880 · end of year $367,187,121

• 12 · Investments: other securities

  beginning of year $60,888,000 · end of year $65,266,000

• 13 · Investments: program-related

  beginning of year $47,565,342 · end of year $49,904,581

• 14 · Intangible assets

  beginning of year $636,691 · end of year $48,976

• 15 · Other assets

  beginning of year $13,513,602 · end of year $17,693,432

• 17 · Accounts payable and accrued expenses

  beginning of year $92,274,523 · end of year $84,798,488

• 20 · Tax-exempt bond liabilities

  beginning of year $98,287,339 · end of year $98,337,694

• 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 $175,955,000 · end of year $175,955,000

• 25 · Other liabilities

  beginning of year $32,368,684 · end of year $32,322,902

• 27 · Net assets without donor restrictions

  beginning of year $753,405,996 · end of year $823,479,063

• 28 · Net assets with donor restrictions

  beginning of year $30,819,732 · end of year $31,342,856

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions

THE MAJORITY OF THE MEMBERS OF THE BOARD OF THE TRUSTEES ARE INDEPENDENT COMMUNITY MEMBERS WHO ARE VOLUNTEER BOARD MEMBERS, AND DO NOT RECEIVE ANY COMPENSATION FOR THEIR TIME AND DUTIES AS MEMBERS OF THE BOARD OF TRUSTEES. RESPONSIBILITIES OF TRUSTEES ARE COMPLEX, AND EFFECTIVE GOVERNANCE DEPENDS UPON HAVING BOARD MEMBERS THAT ARE WELL EDUCATED ABOUT ALL ASPECTS OF HEALTH CARE AND HEALTH CARE GOVERNANCE. BRYAN MEDICAL CENTER ENCOURAGES ONGOING EDUCATION OF ITS TRUSTEES BY PROVIDING REIMBURSEMENT FOR REASONABLE TRAVEL EXPENSES THAT FURTHER THE MISSION OF BRYAN MEDICAL CENTER. REIMBURSEMENT FOR COMPANIONS OF VOLUNTEER TRUSTEES IS LIMITED BY THE BOARD OF TRUSTEES' TRAVEL POLICY TO AIR TRAVEL AT THE COACH LEVEL OR THE EXTENDED COACH/EXTENDED LEG ROOM LEVEL. ALL TRAVEL OF COMPANIONS IS APPROVED IN ADVANCE BY THE CHIEF EXECUTIVE OFFICER OF BRYAN HEALTH, AND SUBSTANTIATION OF ALL TRAVEL RELATED EXPENSES IS REQUIRED BEFORE PAYMENT. THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION TO THE TRUSTEES.

Schedule J, Part I, Line 1a Health or social club dues or initiation fees

THE ORGANIZATION PROVIDES SOCIAL CLUB MEMBERSHIPS FOR SELECT EMPLOYEES IF THERE IS A BUSINESS NEED FOR THE MEMBERSHIP. THE CLUB MEMBERSHIP IS TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE. THE ORGANIZATION REQUIRES SUBSTANTIATION OF ALL BUSINESS USE EXPENSES. ONE OFFICER LISTED IN FORM 990, PART VII, SECTION A, RECEIVED THIS BENEFIT DURING THE TAX YEAR.

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

BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM 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 LARGEST 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.

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

IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO ELIGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING 2023: RUSSELL GRONEWOLD $316,077, RICHARD LLOYD $82,589, ERIC MOOSS $87,943, JOHN TRAPP $100,975, DAVID REECE $57,320, JOHN WOODRICH $264,413, AND LISA VAIL $122,742.

Schedule J, Part I, Line 7 Non-fixed payments

BRYAN HEALTH OFFERS A MARKET COMPETITIVE INCENTIVE COMPENSATION PROGRAM FOR MEMBERS OF MANAGEMENT. INCENTIVE COMPENSATION IS BASED ON ACHIEVING OBJECTIVE ORGANIZATIONAL AND INDIVIDUAL GOALS. THE WEIGHTS ASSIGNED TO EACH GOAL MAY CHANGE ON AN ANNUAL BASIS. THE GOALS ARE SET AND REVIEWED FOR LEVEL OF ACCOMPLISHMENT BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES.

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 BOARD MEMBER SERVING ON THIS 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 EXECUTIVES OF BRYAN HEALTH AND BRYAN MEDICAL CENTER, AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS.

Related partnerships

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

• LINCOLN DIGESTIVE HEALTH CENTER LLC

  Related · HEALTHCARE · NE · 51% owned · share of income $695,425 · share of assets $783,100

  Directly controlled by BRYAN MEDICAL CENTER

• DOCTOR'S OUTPATIENT SURGERY CENTER LLC

  Related · HEALTHCARE · NE · 51% owned · share of income $977,971 · share of assets $1,079,377

  Directly controlled by BRYAN MEDICAL CENTER

• HEAD AND NECK SURGICAL PARTNERS LLC

  Related · HEALTHCARE · NE · 51% owned · share of income $910,699 · share of assets $76,192

  Directly controlled by BRYAN MEDICAL CENTER

• GRAND ISLAND HOSPITAL HOLDINGS LLC

  N/A · LEASE PROPERTY, HOLDING COMPANY · NE

  Directly controlled by NA

• SEWARD URGENT CARE PARTNERSHIP LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• BRYAN TELEMEDICINE LLC

  N/A · HEALTHCARE · NE

  Directly controlled by NA

• BRYAN HEART MARY LANNING CARDIOLOGY LLC

  N/A · CARDIOLOGY SERVICES · 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

  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