Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $155,648

• 1f · All other contributions, gifts and grants

  $0

• 2a · Program service revenue: Net Patient Care Revenue

  total $21,347,330 · related or exempt $21,347,330

• 2b · Program service revenue: Pharmacy

  total $1,487,944 · related or exempt $1,487,944

• 2c · Program service revenue: Leased Employees

  total $39,605 · related or exempt $39,605

• 2d · Program service revenue: Health Information Services

  total $1,063 · related or exempt $1,063

• 2f · All other program service revenue

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

• 3 · Investment income

  total $44,763 · excluded $44,763

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  other assets $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11a · Other revenue: Miscellaneous Income

  total $101,493 · related or exempt $101,493

• 11b · Other revenue: Cafeteria Income

  total $43,207 · excluded $43,207

• 11c · Other revenue: Community Wellness Income

  total $1,900 · related or exempt $1,900

• 11d · All other revenue

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

• 11e · Other revenue, total

  $146,600

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $833,275 · management and general $833,275

• 7 · Other salaries and wages

  total $8,402,170 · program services $8,351,575 · management and general $50,595

• 8 · Pension plan contributions

  total $396,133 · program services $360,481 · management and general $35,652

• 9 · Other employee benefits

  total $1,292,760 · program services $1,176,412 · management and general $116,348

• 10 · Payroll taxes

  total $610,762 · program services $555,793 · management and general $54,969

• 11b · Fees: legal

  total $128,885 · management and general $128,885

• 11c · Fees: accounting

  total $60,605 · program services $60,605

• 11g · Fees: other

  total $4,883,057 · program services $4,649,849 · management and general $233,208 · fundraising $0

• 12 · Advertising and promotion

  total $62,130 · management and general $62,130

• 16 · Occupancy

  total $372,511 · program services $298,009 · management and general $74,502

• 17 · Travel

  total $21,401 · program services $19,176 · management and general $2,225

• 20 · Interest

  total $283,026 · program services $254,240 · management and general $28,786

• 22 · Depreciation, depletion and amortization

  total $1,768,136 · program services $1,671,490 · management and general $96,646

• 23 · Insurance

  total $51,120 · program services $44,479 · management and general $6,641

• 24a · Other expenses: Drugs

  total $1,997,566 · program services $1,997,566

• 24b · Other expenses: Minor Equipment

  total $1,100,624 · program services $954,241 · management and general $146,383

• 24c · Other expenses: Supplies

  total $1,007,330 · program services $850,691 · management and general $156,639

• 24d · Other expenses: Corporate Cost Allocation

  total $1,006,444 · program services $518,464 · management and general $487,980

• 24e · All other expenses

  total $720,982 · program services $618,726 · management and general $102,256 · fundraising $0

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $12,078,050 · end of year $6,194,003

• 4 · Accounts receivable

  beginning of year $3,299,368 · end of year $3,220,075

• 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 $396,964 · end of year $387,009

• 9 · Prepaid expenses and deferred charges

  beginning of year $94,322 · end of year $117,786

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

  $32,606,746

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

  $3,207,078

• 10c · Land, buildings and equipment, net

  beginning of year $22,914,688 · end of year $29,399,668

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $0 · end of year $2,048,542

• 17 · Accounts payable and accrued expenses

  beginning of year $16,581,326 · end of year $21,461,755

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $520,774 · end of year $0

• 27 · Net assets without donor restrictions

  beginning of year $21,681,292 · end of year $19,905,328

The filer's explanations (Part III)

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, INCLUDING THIS ORGANIZATIONS CEO AND CEOS OF ALL RURAL HOSPITALS OWNED BY BRYAN HEALTH, 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 May 6, 2022. 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 4a Severance or change-of-control payment

DURING THE YEAR, JACEY SCHWARZ RECEIVED $149,853 IN SEVERANCE PAYMENTS IN 2022 FROM MERRICK MEDICAL CENTER.

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 and received a payment DURING 2022: John Woodrich - $248,092, Patrick Ganyo - $50,821.

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 EMPLOYED PHYSICIANS AND EXECUTIVES; AND NOT FOR SERVICES PERFORMED AS BOARD MEMBERS.

Related corporations and trusts

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

• BRYAN ENTERPRISES INC

  C Corporation · MEDICAL SERVICES · NE · 0% owned

  Directly controlled by BRYAN HEALTH

• INTEGRATED CARDIOLOGY GROUP LLC

  C Corporation · CARDIOLOGY · NE · 0% owned

  Directly controlled by BRYAN HEALTH

• BRYAN HEALTH CONNECT

  C Corporation · PHYSICIAN HOSPITAL ORGANIZATION · NE · 0% owned

  Directly controlled by BRYAN HEALTH