2024-05-07T14:18:25-05:00 2023-06-30 WithumSmithBrown PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 19103 990 2022-07-01 160393490 CORNING HOSPITAL % MICHELE SISTO CORN 6079377200 1 GUTHRIE DRIVE CORNING NY 148302814 PAUL VERVALIN EVP/COO 6079377200 2024-05-03 true PAUL VERVALIN 000000000 Scott J Mariani P00642486 2155462140 2 2022 2023-04-26 12:10:37Z PAUL G VERVALIN 1 GUTHRIE DRIVE CORNING NY 14830 265204836 false X WWW.GUTHRIE.ORG X 1900 NY TO PROVIDE MEDICAL CARE SERVICES TO THE PUBLIC. HELP EACH PERSON ATTAIN OPTIMAL, LIFE-LONG HEALTH AND WELL-BEING BY PROVIDING CLINICALLY-ADVANCED SERVICES. 18 13 811 24 124321 0 4387708 1379170 155271346 170211882 8024474 10428844 901806 1052172 168585334 183072068 0 0 0 0 44737614 51743124 0 0 0 92691836 109255130 137429450 160998254 31155884 22073814 347389591 548350374 119838445 298010134 227551146 250340240 X TO HELP EACH PERSON ATTAIN OPTIMAL, LIFE-LONG HEALTH AND WELL-BEING BY PROVIDING INTEGRATED CLINICALLY-ADVANCED SERVICES THAT DIAGNOSE, PREVENT AND TREAT DISEASE WITHIN AN ENVIRONMENT OF COMPASSION, LEARNING AND DISCOVERY. MAKING A MEANINGFUL DIFFERENCE IN LIVES OF THOSE WE SERVE THROUGH COMPASSION AND EXCELLENCE IN HEALTH CARE - EVERY PERSON, EVERY TIME. false false 115691915 0 170211882 CORNING HOSPITAL IS A 85-BED ACUTE CARE FACILITY WITH 24 HOUR EMERGENCY SERVICES AND A FULL COMPLIMENT OF INPATIENT AND OUT-PATIENT TREATMENT SERVICES. THE HOSPITAL RUNS A CANCER CENTER THERAPEUTIC RADIOLOGY EXTENSION CLINIC WITH MEDICAL ONCOLOGY AND CANCER SUPPORT SERVICES AND A WELLNESS & FITNESS CENTER THAT IS A MEDICAL FITNESS & REHABILITATION EXTENSION CLINIC. OTHER PROGRAMS INCLUDE CARDIAC REHAB/WELLNESS, DIABETES CLASSES, JOINTCAMP, SMOKE STOPPERS, EXECUTIVE HEALTH, AND SCREENING PROGRAMS. AS MORE FULLY DESCRIBED IN FORM 990, SCHEDULE H, NO ONE IS DENIED EMERGENCY CARE BASED ON ABILITY TO PAY AND THE HOSPITAL HAS A CHARITY CARE POLICY FOR MEDICALLY NECESSARY SERVICES. 115691915 true true false true false false false true false true true false false true true true false true false false false false false false false false true true false false true false false false false false false false false false false false false false true true true false false true X 0 0 811 true true true false false false false false false false false false false false false false X 18 13 false false false false true true true true true false false true true true true true true true true false NY X MICHELE SISTO 5708874625 ONE GUTHRIE SQUARE SAYRE PA 18840 X EDMUND SABANEGH MD DIRECTOR - PRESIDENT/CEO TGC 55.0 0.0 X 0 1380960 192157 PAUL G VERVALIN DIRECTOR - EVP/COO TGC 55.0 0.0 X X 0 645540 85036 JOHN OLMSTEAD MD CHIEF MEDICAL OFFICER 55.0 0.0 X 0 483504 43722 RUSSELL C WOGLOM MD DIRECTOR 55.0 0.0 X 0 442998 44121 VENUGOPAL THIRUMURTI MD DIRECTOR - MED STAFF PRESIDENT 55.0 0.0 X 0 414081 56297 FRANCIS M MACAFEE VP FINANCE/CFO (7/1-12/31/22) 55.0 0.0 X 0 328800 38582 FELISSA B KOERNIG JD DIRECTOR - PRESIDENT/CEO 55.0 0.0 X X 306630 0 16013 COLIN BAILEY RADIATION PHYSICIST 55.0 0.0 X 225487 0 25075 MARK EDWIN HOPSON PHARMACY MANAGER 55.0 0.0 X 176667 0 36105 MARY FORSYTH REGISTERED NURSE 55.0 0.0 X 176382 0 26955 GORDON EVANS VICE PRESIDENT, OPERATIONS 55.0 0.0 X 166916 0 31760 VAWNA CROSSON REGISTERED NURSE 55.0 0.0 X 196380 0 1828 BRIAN NELSON REGISTERED NURSE 55.0 0.0 X 185676 0 188 CYNTHIA WHITAKER VP, CHIEF NURSING OFFICER 55.0 0.0 X 151033 0 31418 GREGORY HORR SR. DIRECTOR/CFO (EFF 1/1/23) 55.0 0.0 X 0 150820 10323 JACK E BENJAMIN CHAIRMAN - DIRECTOR 1.0 0.0 X X 0 0 0 JEFFREY P KENEFICK 1ST VICE CHAIR - DIRECTOR 1.0 0.0 X X 0 0 0 DAWN BURLEW 2ND VICE CHAIR - DIRECTOR 1.0 0.0 X X 0 0 0 CATHY WEIL SECRETARY - DIRECTOR 1.0 0.0 X X 0 0 0 JAMES JOHNSON TREASURER - DIRECTOR 1.0 0.0 X X 0 0 0 DANIEL BOWER DIRECTOR 1.0 0.0 X 0 0 0 GARRETT CALLAHAN DIRECTOR 1.0 0.0 X 0 0 0 JEFF EVANS DIRECTOR 1.0 0.0 X 0 0 0 ARTHUR D FIELD DIRECTOR 1.0 0.0 X 0 0 0 DANA MOSS DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM MULLANEY DIRECTOR 1.0 0.0 X 0 0 0 THOMAS PISANO DIRECTOR 1.0 0.0 X 0 0 0 JOHN W VAN ZANTEN III DIRECTOR 1.0 0.0 X 0 0 0 1585171 3846703 639580 74 false true false 0 1088880 290290 1379170 NET PATIENT SERVICE REVENUE 621990 169353649 169353649 OTHER HEALTHCARE RELATED REVENUE 900099 573157 448836 124321 RENTAL INCOME - AFFILIATES 531110 285076 285076 170211882 4009005 4009005 0 0 0 0 0 88550876 1731 82129406 3362 6421470 -1631 6419839 6419839 0 0 0 0 0 0 0 0 0 CAFETERIA/VENDING 722514 353921 353921 HEALTHWORKS FITNESS FACILITY 713940 698251 698251 1052172 183072068 170087561 124321 11481016 X 0 0 0 0 703770 584323 119447 0 0 41431886 34399897 7031989 1622697 1347286 275411 4923439 4087813 835626 3061332 2578951 482381 17637359 17637359 70361 70361 0 4785 4785 0 319801 319801 28273745 24698614 3575131 0 41571 12764 28807 2859924 1308805 1551119 1883173 650957 1232216 0 2034968 269219 1765749 73363 49660 23703 0 25470 21793 3677 1913700 1913700 0 7720980 170259 7550721 433124 6637 426487 MEDICAL SUPPLIES 45151840 45467451 -315611 NYS HOSPITAL ASSESSMENT 53881 29220 24661 OTHER EXPENSES 757085 8266 748819 160998254 115691915 45306339 0 1745 1745 0 0 40000 18700 14854788 16805390 0 0 0 0 0 0 3305505 3607482 3240376 2621364 176870560 88318119 91574041 88552441 156367462 170246223 17209987 21880581 0 0 0 0 60795687 244616448 347389591 548350374 20936305 17881533 0 0 63175 51996 0 0 0 0 0 0 0 0 0 0 98838965 280076605 119838445 298010134 X 226539708 249289795 1011438 1050445 227551146 250340240 347389591 548350374 X 22073814 -307445 1022725 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true false true 4785 4785 false SCHEDULE C, PART II-B; LINE 1I THIS ORGANIZATION IS A MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION, HOSPITAL ASSOCIATION OF NEW YORK STATE, AND ROCHESTER REGIONAL HEALTHCARE ASSOCIATES WHICH ENGAGE IN LOBBYING EFFORTS ON BEHALF OF THEIR MEMBER ORGANIZATIONS. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS HAS BEEN ALLOCATED TO LOBBYING ACTIVITIES PERFORMED ON BEHALF OF THE ORGANIZATION DURING THE YEAR ENDED JUNE 30, 2023. THIS ALLOCATION AMOUNTED TO $4,785 DURING THE YEAR ENDED JUNE 30, 2023. X false false 1011438 278282 3357 242632 1050445 1028388 1278741 -6071 1289620 1011438 960544 186322 10434 128912 1028388 1023652 264018 2320 329446 960544 1143995 259027 2755 382125 1023652 0.80990 0.19010 false false 0 3636273 3636273 0 106018659 40793813 65224846 0 2591444 2046573 544871 0 53092836 42336515 10756321 0 11531348 3141218 8390130 88552441 DUE FROM AFFILIATES 226701174 PREPAID PENSION COST 15561561 OTHER ASSETS 811807 RIGHT OF USE ASSETS 1541906 244616448 0 DUE TO THIRD PARTY PAYORS 1919994 TGC - BOND PAYABLE 50706633 CONTRACT LIABILITY - CMS 0 RIGHT OF USE LIABILITY 1620003 DUE TO AFFILIATES 225829975 280076605 X SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE USED CONSISTENT WITH INTENT AND IN FUTHERANCE OF THE ORGANIZATION'S CHARITABLE TAX-EXEMPT PURPOSES. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM'S PARENT ENTITY IS THE GUTHRIE CLINIC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM AND ALL ENTITIES WITHIN THE SYSTEM FOR THE YEARS ENDED JUNE 30, 2023 AND JUNE 30, 2022; INCLUDING THIS ORGANIZATION; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE SYSTEM'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS THAT REPORTS THE SYSTEM'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE CORPORATION TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CORPORATION HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. true true X true X true X true true true false true true 1229181 -62513 1291694 0.00800 26550361 16622631 9927730 0.06170 27779542 16560118 11219424 0.06970 4933942 0 4933942 0.03060 4933942 0 4933942 0.03060 32713484 16560118 16153366 0.10030 true 2918169 291817 26503135 32043264 -5540129 X true true 1 1 CORNING HOSPITAL 1 GUTHRIE DRIVE CORNING NY 14830 GUTHRIE.ORG/LOCATION/CORNING-HOSPITAL 500100H X X X CORNING HOSPITAL 1 false false true X X X X X X X X X 21 true true true true X WWW.GUTHRIE.ORG X true 21 true WWW.GUTHRIE.ORG false true X 200. 400. X X X X X true true X X X true X WWW.GUTHRIE.ORG X WWW.GUTHRIE.ORG X WWW.GUTHRIE.ORG X X X X X X true X false X X X X true X false false SCHEDULE H, PART V, SECTION B, QUESTION 5 The corning hospital ("ch") community health needs assessment began with a review of primary data sources, specifically survey and focus group data that had been collected throughout 2021 and early 2022. Due to the limitations surrounding health needs perceptions contained in this collected information from the three counties we primarily relied on secondary data sources for this assessment. The secondary data sources included the most recent county health rankings and data collected through the strategic marketing department (demographic information, discharge data, etc.). Recent indicators of health were collected from community commons and compared to county, state, national and healthy people 2021 reference data. All information was assembled and a chna group consisting of community members, health care providers (physicians and nurses), administrators and an individual with experience in public health was invited to review the findings. The data was stratified into three categories which included clinical care, health behaviors and health outcomes. Within the three counties that comprise the primary service area for ch thirty-one indicators of health were identified to be below or above the state, national or healthy people 2021 goal. Once these thirty-one indicators were identified, they were prioritized by each individual of the chna group using the hanlon method. In addition to the chna group the chna report in its entirety was shared during regular meetings with the s2ay rural health network east central division of the american cancer society, tioga partnership for community health, and the chemung, schuyler, and steuben health departments for their review, input, and solicitation of written comments. SCHEDULE H, PART V, SECTION B, QUESTIONS 6A & 6B The chna was conducted with other hospitals and other organizations. St. James mercy hospital was a key partner in the steuben health priorities team that is committed to improving the health of steuben county residents. Ira davenport memorial hospital was a key partner in the steuben health priorities team that is committed to improving the health of steuben county residents. Arnot health was a key partner in the steuben health priorities team that is committed to improving the health of steuben county residents. The members of the team have agreed to meet on a regular basis to ensure that the initiatives outlined in the community health improvement and community service plans are implemented, monitored, and evaluated. SCHEDULE H, PART V, SECTION B, QUESTION 7A THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). DUE TO CHARACTER LIMITATIONS, THE WEBSITE LISTED IN SCHEDULE H, PART V, SECTION B, QUESTION 7A, IS THE HOME PAGE FOR THE SYSTEM. THE CHNA CAN BE ACCESSED AT THE FOLLOWING PAGE INCLUDED IN THE SYSTEM'S WEBSITE: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment SCHEDULE H, PART V, SECTION B, QUESTION 10A THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). DUE TO CHARACTER LIMITATIONS, THE WEBSITE LISTED IN SCHEDULE H, PART V, SECTION B, QUESTION 10A, IS THE HOME PAGE FOR THE SYSTEM. THE MOST RECENTLY ADOPTED IMPLEMENTATION STRATEGY CAN BE ACCESSED AT THE FOLLOWING PAGE INCLUDED IN THE SYSTEM'S WEBSITE: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment SCHEDULE H, PART V, SECTION B, QUESTION 11 FOR A COMPLETE DESCRIPTION ON HOW THE ORGANIZATION IS ADDRESSING THE NEEDS IDENTIFIED IN THE MOST RECENTLY COMPLETED CHNA, SEE THE FOLLOWING: https://www.guthrie.org/about-us/community-benefits/community-health-needs -assessment DUE TO RESOURCE LIMITATIONS, THE FOLLOWING IDENTIFIED NEEDS WERE NOT ABLE TO BE ADDRESSED IN THE IMPLEMENTATION PLAN: - PREVENTABLE HOSPITAL EVENTS - HIV SCREENINGS SCHEDULE H, PART V, SECTION B, QUESTION 16 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). DUE TO CHARACTER LIMITATIONS, THE WEBSITE LISTED IN SCHEDULE H, PART V, SECTION B, QUESTION 16 IS THE HOME PAGE FOR THE SYSTEM. THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY, FINANCIAL ASSISTANCE APPLICATION, AND PLAIN LANGUAGE SUMMARY ARE MADE WIDELY AVAILABLE ON THE ORGANIZATION'S WEBSITE. THESE DOCUMENTS CAN BE ASSESSED AT THE FOLLOWING PAGE INCLUDED IN THE SYSTEM'S WEBSITE: HTTPS://WWW.GUTHRIE.ORG/PATIENTS-VISITORS/PAY-MY-BILL/FINANCIAL-ASSISTANCE 3 Healthworks 9768 Liberty Drive Painted Post NY 14870 Wellness and Fitness Center CANCER CENTER AND INFUSION SERVICES TWO GUTHRIE DRIVE CORNING NY 14830 oncology AND INFUSION SERVICES SAME DAY SURGERY CENTER 31 ARNOT ROAD HORSEHEADS NY 14845 MULTI-SPECIALTY AMBULATORY SURGICAL CENTER SCHEDULE H, PART I, QUESTION 6A CORNING HOSPITAL FILES AN ANNUAL COMMUNITY SERVICE PLAN IN RESPONSE TO NEW YORK STATE DEPARTMENT OF HEALTH REQUIREMENTS. SCHEDULE H, PART I, QUESTION 7 Information reported on the schedule h, part i, line 7 table was derived utilizing the ratio of cost to charges calculated using worksheet 2, except line 7b, which was taken from the medicare cost report, and line 7g, which was calculated based upon an internal cost accounting system. Within the cost accounting system, some patient segments were based on a ratio of cost to charge - total departmental expense plus allocated overhead spread based on charges. SCHEDULE H, PART III, SECTION A, QUESTIONS 2, 3 & 4 THE COSTING METHODOLOGY USED IN DETERMINING THE AMOUNTS REPORTED ON LINES 2 AND 3 ARE BASED ON ACTUAL CHARGES WRITTEN OFF (AMOUNTS THAT ARE DEEMED TO BE UNCOLLECTIBLE AND RECORDED AS IMPLICIT PRICE CONCESSIONS UNDER ACCOUNTING PRONOUNCEMENT ASC 606). CORNING HOSPITAL PROVIDES CARE TO ALL PATIENTS WHO NEED IT, REGARDLESS OF THEIR ABILITY TO PAY. THIS IS PART OF THE HOSPITAL'S MISSION. THE HOSPITAL ESTIMATES THAT 10% OF THE BAD DEBT EXPENSE AT COST IS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY THAT HAVE NOT FILLED OUT THE PROPER FORMS OR PROVIDED THE PROPER INFORMATION TO QUALIFY FOR THE PROGRAM. THE TEXT OF THE BAD DEBT FOOTNOTE CAN BE FOUND ON PAGE 13 OF THE ELECTONICALLY ATTACHED AUDITED FINANCIAL STATEMENTS FOR THE GUTHRIE CLINIC AND AFFILIATES. SCHEDULE H, PART III, SECTION C, QUESTION 8 MEDICARE COSTS WERE DERIVED FROM THE 2022 MEDICARE COST REPORT. THE ORGANIZATION FEELS THAT MEDICARE UNDERPAYMENTS (SHORTFALL), BAD DEBT AND ASSOCIATED COSTS ARE COMMUNITY BENEFIT AND ARE INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. AS OUTLINED MORE FULLY BELOW, THE ORGANIZATION BELIEVES THAT THESE SERVICES AND RELATED COSTS PROMOTE THE HEALTH OF THE COMMUNITY AS A WHOLE AND ARE RENDERED IN CONJUNCTION WITH THE ORGANIZATION'S CHARITABLE TAX-EXEMPT PURPOSES AND MISSION IN PROVIDING MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER WITHOUT REGARD TO RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY AND CONSISTENT WITH THE COMMUNITY BENEFIT STANDARD PROMULGATED BY THE IRS. THE COMMUNITY BENEFIT STANDARD IS THE CURRENT STANDARD FOR A HOSPITAL FOR RECOGNITION AS A TAX-EXEMPT AND CHARITABLE ORGANIZATION UNDER INTERNAL REVENUE CODE ("IRC") 501(C)(3). THE ORGANIZATION IS RECOGNIZED AS A TAX-EXEMPT ENTITY AND CHARITABLE ORGANIZATION UNDER 501(C)(3) OF THE IRC. ALTHOUGH THERE IS NO DEFINITION IN THE TAX CODE FOR THE TERM "CHARITABLE" A REGULATION PROMULGATED BY THE DEPARTMENT OF THE TREASURY PROVIDES SOME GUIDANCE AND STATES THAT "THE TERM CHARITABLE IS USED IN SECTION 501(C)(3) IN ITS GENERALLY ACCEPTED LEGAL SENSE,PROVIDES EXAMPLES OF CHARITABLE PURPOSES, INCLUDING THE RELIEF OF THE POOR OR UNPRIVILEGED; THE PROMOTION OF SOCIAL WELFARE; AND THE ADVANCEMENT OF EDUCATION, RELIGION, AND SCIENCE. NOTE IT DOES NOT EXPLICITLY ADDRESS THE ACTIVITIES OF HOSPITALS. IN THE ABSENCE OF EXPLICIT STATUTORY OR REGULATORY REQUIREMENTS APPLYING THE TERM "CHARITABLE" TO HOSPITALS, IT HAS BEEN LEFT TO THE IRS TO DETERMINE THE CRITERIA HOSPITALS MUST MEET TO QUALIFY AS IRC 501(C)(3) CHARITABLE ORGANIZATIONS. THE ORIGINAL STANDARD WAS KNOWN AS THE CHARITY CARE STANDARD. THIS STANDARD WAS REPLACED BY THE IRS WITH THE COMMUNITY BENEFIT STANDARD WHICH IS THE CURRENT STANDARD. CHARITY CARE STANDARD IN 1956, THE IRS ISSUED REVENUE RULING 56-185, WHICH ADDRESSED THE REQUIREMENTS HOSPITALS NEEDED TO MEET IN ORDER TO QUALIFY FOR IRC 501(C)(3) STATUS. ONE OF THESE REQUIREMENTS IS KNOWN AS THE "CHARITY CARE STANDARD." UNDER THE STANDARD, A HOSPITAL MUST PROVIDE, TO THE EXTENT OF ITS FINANCIAL ABILITY, FREE OR REDUCED-COST CARE TO PATIENTS WHO CANNOT PAY FOR SUCH SERVICES. A HOSPITAL THAT EXPECTED FULL PAYMENT DID NOT, ACCORDING TO THE RULING, PROVIDE CHARITY CARE BASED ON THE FACT THAT SOME PATIENTS ULTIMATELY FAILED TO PAY. THE RULING EMPHASIZED THAT A LOW LEVEL OF CHARITY CARE DID NOT NECESSARILY MEAN THAT A HOSPITAL HAD FAILED TO MEET THE REQUIREMENT SINCE THAT LEVEL COULD REFLECT ITS FINANCIAL ABILITY TO PROVIDE SUCH CARE. THE RULING ALSO NOTED THAT PUBLICLY SUPPORTED COMMUNITY HOSPITALS WOULD NORMALLY QUALIFY AS CHARITABLE ORGANIZATIONS BECAUSE THEY SERVE THE ENTIRE COMMUNITY AND A LOW LEVEL OF CHARITY CARE WOULD NOT AFFECT A HOSPITAL'S EXEMPT STATUS IF IT WAS DUE TO THE SURROUNDING COMMUNITY'S LACK OF CHARITABLE DEMANDS. COMMUNITY BENEFIT STANDARD IN 1969, THE IRS ISSUED REVENUE RULING 69-545, WHICH "REMOVED" FROM REVENUE RULING 56-185 "THE REQUIREMENTS RELATING TO CARING FOR PATIENTS WITHOUT CHARGE OR AT RATES BELOW COST." UNDER THE STANDARD DEVELOPED IN REVENUE RULING 69-545, WHICH IS KNOWN AS THE "COMMUNITY BENEFIT STANDARD," HOSPITALS ARE JUDGED ON WHETHER THEY PROMOTE THE HEALTH OF A BROAD CLASS OF INDIVIDUALS IN THE COMMUNITY. THE RULING INVOLVED A HOSPITAL THAT ONLY ADMITTED INDIVIDUALS WHO COULD PAY FOR THE SERVICES (BY THEMSELVES, PRIVATE INSURANCE, OR PUBLIC PROGRAMS SUCH AS MEDICARE), BUT OPERATED A FULL-TIME EMERGENCY ROOM THAT WAS OPEN TO EVERYONE. THE IRS RULED THAT THE HOSPITAL QUALIFIED AS A CHARITABLE ORGANIZATION BECAUSE IT PROMOTED THE HEALTH OF PEOPLE IN ITS COMMUNITY. THE IRS REASONED THAT BECAUSE THE PROMOTION OF HEALTH WAS A CHARITABLE PURPOSE ACCORDING TO THE GENERAL LAW OF CHARITY, IT FELL WITHIN THE "GENERALLY ACCEPTED LEGAL SENSE" OF THE TERM "CHARITABLE," AS REQUIRED BY THE DEPARTMENT OF TREASURY REG. 1.501(C)(3)-1(D)(2). THE IRS RULING STATED THAT THE PROMOTION OF HEALTH, LIKE THE RELIEF OF POVERTY AND THE ADVANCEMENT OF EDUCATION AND RELIGION, IS ONE OF THE PURPOSES IN THE GENERAL LAW OF CHARITY THAT IS DEEMED BENEFICIAL TO THE COMMUNITY AS A WHOLE EVEN THOUGH THE CLASS OF BENEFICIARIES ELIGIBLE TO RECEIVE A DIRECT BENEFIT FROM ITS ACTIVITIES DOES NOT INCLUDE ALL MEMBERS OF THE COMMUNITY, SUCH AS INDIGENT MEMBERS OF THE COMMUNITY, PROVIDED THAT THE CLASS IS NOT SO SMALL THAT ITS RELIEF IS NOT OF BENEFIT TO THE COMMUNITY. THE IRS CONCLUDED THAT THE HOSPITAL WAS "PROMOTING THE HEALTH OF A CLASS OF PERSONS THAT IS BROAD ENOUGH TO BENEFIT THE COMMUNITY" BECAUSE ITS EMERGENCY ROOM WAS OPEN TO ALL AND IT PROVIDED CARE TO EVERYONE WHO COULD PAY, WHETHER DIRECTLY OR THROUGH THIRD-PARTY REIMBURSEMENT. OTHER CHARACTERISTICS OF THE HOSPITAL THAT THE IRS HIGHLIGHTED INCLUDED THE FOLLOWING: ITS SURPLUS FUNDS WERE USED TO IMPROVE PATIENT CARE, EXPAND HOSPITAL FACILITIES, AND ADVANCE MEDICAL TRAINING, EDUCATION AND RESEARCH; IT WAS CONTROLLED BY A BOARD OF TRUSTEES THAT CONSISTED OF INDEPENDENT CIVIC LEADERS; AND HOSPITAL MEDICAL STAFF PRIVILEGES WERE AVAILABLE TO ALL QUALIFIED PHYSICIANS. THE AMERICAN HOSPITAL ASSOCIATION ("AHA") FEELS THAT MEDICARE UNDERPAYMENTS (SHORTFALL) AND BAD DEBT ARE COMMUNITY BENEFIT AND THUS INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. THIS ORGANIZATION AGREES WITH THE AHA'S POSITION. AS OUTLINED IN THE AHA'S LETTER TO THE IRS DATED AUGUST 21, 2007 WITH RESPECT TO THE FIRST PUBLISHED DRAFT OF THE NEW FORM 990 AND SCHEDULE H, THE AHA FELT THAT THE IRS SHOULD INCORPORATE THE FULL VALUE OF THE COMMUNITY BENEFIT THAT HOSPITALS PROVIDE BY COUNTING MEDICARE UNDERPAYMENTS (SHORTFALL) AS QUANTIFIABLE COMMUNITY BENEFIT FOR THE FOLLOWING REASONS: - PROVIDING CARE FOR THE ELDERLY AND SERVING MEDICARE PATIENTS IS AN ESSENTIAL PART OF THE COMMUNITY BENEFIT STANDARD - MEDICARE, LIKE MEDICAID, DOES NOT PAY THE FULL COST OF CARE. FROM THE LATEST DATA PROVIDED BY THE AHA, MEDICARE REIMBURSES HOSPITALS ONLY 87 CENTS FOR EVERY DOLLAR THEY SPEND TO TAKE CARE OF MEDICARE PATIENTS. - MANY MEDICARE BENEFICIARIES, LIKE THEIR MEDICAID COUNTERPARTS, ARE POOR. MORE THAN 42 PERCENT OF MEDICARE SPENDING IS FOR BENEFICIARIES WHOSE INCOME IS BELOW 200 PERCENT OF THE FEDERAL POVERTY LEVEL. MANY OF THOSE MEDICARE BENEFICIARIES ARE ALSO ELIGIBLE FOR MEDICAID -- SO CALLED ELIGIBLE." THERE IS EVERY COMPELLING PUBLIC POLICY REASON TO TREAT MEDICARE AND MEDICAID UNDERPAYMENTS SIMILARLY FOR PURPOSES OF A HOSPITAL'S COMMUNITY BENEFIT AND INCLUDE THESE COSTS ON FORM 990, SCHEDULE H, PART I. MEDICARE UNDERPAYMENT MUST BE SHOULDERED BY THE HOSPITAL IN ORDER TO CONTINUE TREATING THE COMMUNITY'S ELDERLY AND POOR. THESE UNDERPAYMENTS REPRESENT A REAL COST OF SERVING THE COMMUNITY AND SHOULD COUNT AS A QUANTIFIABLE COMMUNITY BENEFIT. BOTH THE AHA AND THIS ORGANIZATION ALSO FEEL THAT PATIENT BAD DEBT IS A COMMUNITY BENEFIT AND THUS INCLUDABLE ON THE FORM 990, SCHEDULE H, PART I. LIKE MEDICARE UNDERPAYMENT (SHORTFALLS), THERE ALSO ARE COMPELLING REASONS THAT PATIENT BAD DEBT SHOULD BE COUNTED AS QUANTIFIABLE COMMUNITY BENEFIT AS FOLLOWS: - A SIGNIFICANT MAJORITY OF BAD DEBT IS ATTRIBUTABLE TO LOW-INCOME PATIENTS, WHO, FOR MANY REASONS, DECLINE TO COMPLETE THE FORMS REQUIRED TO ESTABLISH ELIGIBILITY FOR HOSPITALS' CHARITY CARE OR THOSE WHO DO NOT PAY ALL, OR A PORTION OF THE ALREADY DISCOUNTED BILLED AMOUNTS UNDER OUR FINANCIAL ASSISTANCE POLICY. A 2006 CONGRESSIONAL BUDGET OFFICE ("CBO") REPORT, NONPROFIT HOSPITALS AND THE PROVISION OF COMMUNITY BENEFITS, CITED TWO STUDIES INDICATING THAT "THE GREAT MAJORITY OF BAD DEBT WAS ATTRIBUTABLE TO PATIENTS WITH INCOMES BELOW 200% OF THE FEDERAL POVERTY LINE." - THE REPORT ALSO NOTED THAT A SUBSTANTIAL PORTION OF BAD DEBT IS PENDING CHARITY CARE. UNLIKE BAD DEBT IN OTHER INDUSTRIES, HOSPITAL BAD DEBT IS COMPLICATED BY THE FACT THAT HOSPITALS FOLLOW THEIR MISSION TO THE COMMUNITY AND TREAT EVERY PATIENT THAT COMES THROUGH THEIR EMERGENCY DEPARTMENT, REGARDLESS OF ABILITY TO PAY. PATIENTS WHO HAVE OUTSTANDING BILLS ARE NOT TURNED AWAY, UNLIKE OTHER INDUSTRIES. BAD DEBT IS FURTHER COMPLICATED BY THE AUDITING INDUSTRY'S STANDARDS ON REPORTING CHARITY CARE. MANY PATIENTS CANNOT OR DO NOT PROVIDE THE NECESSARY, EXTENSIVE DOCUMENTATION REQUIRED TO BE DEEMED CHARITY CARE BY AUDITORS. AS A RESULT, ROUGHLY 40% OF BAD DEBT IS PENDING CHARITY CARE. THE CBO CONCLUDED THAT ITS FINDINGS "SUPPORT THE VALIDITY OF THE USE OF UNCOMPENSATED CARE [BAD DEBT AND CHARITY CARE] AS A MEASURE OF COMMUNITY BENEFIT" ASSUMING THE FINDINGS ARE GENERALIZABLE NATIONWIDE; THE EXPERIENCE OF HOSPITALS AROUND THE NATION REINFORCES THAT THEY ARE GENERALIZABLE. AS OUTLINED BY THE AHA, DESPITE THE HOSPITAL'S BEST EFFORTS AND DUE DILIGENCE, PATIENT BAD DEBT IS A PART OF THE HOSPITAL'S MISSION AND CHARITABLE PURPOSES. BAD DEBT REPRESENTS PART OF THE BURDEN HOSPITALS SHOULDER IN SERVING ALL PATIENTS RE SCHEDULE H, PART III, SECTION C, QUESTION 9B ONCE A PATIENT IS APPROVED FOR CHARITY CARE OR AN INSTALLMENT PLAN, THEIR ACCOUNT IS TRANSFERRED TO EITHER THE BUDGET OR CHARITY CARE FINANCIAL CLASS. ACCOUNTS IN THESE FINANCIAL CLASSES ARE NOT PLACED WITH COLLECTION. SCHEDULE H, PART VI, QUESTION 2 The corning hospital ("ch") community health needs assessment began with a review of primary data sources, specifically survey and focus group data that had been collected throughout 2021 and early 2022. Due to the limitations surrounding health needs perceptions contained in this collected information from the three counties we primarily relied on secondary data sources for this assessment. The secondary data sources included the most recent county health rankings and data collected through the strategic marketing department (demographic information, discharge data, etc.) Recent indicators of health were collected from community commons and compared to county, state, national and healthy people 2021 reference data. All information was assembled and a chna group of community members, health care providers (physician and nurses), administrators, and an individual with experience in public health was invited to review the findings. The data was stratified into three categories which included clinical care, health behaviors and health outcomes. Within the three counties that comprise the primary service area for ch, thirty-one indicators of health were identified to be below the state, national, or healthy people 2021 goal. Once the thirty-one indicators were identified, they were prioritized by each individual of the chna group using the hanlon method. The hanlon method uses a two-step process to score indicators of health. The first step ensures that each needs meets the pearl test which includes: propriety - is an intervention suitable?; economics - does it make economic sense to address the need?; acceptability - is the community open to addressing this need and will it accept the intervention?; resources - are resources available?; legality - is the intervention lawful?. The second step of the hanlon method includes assigning a score from 0-10 for each need based regarding (1) the size of the problem (2) seriousness of the problem and (3) effectiveness potential of an intervention. Using this methodology, the chna group scored each of the unmet needs from which several priority needs were identified for the primary service area of ch. Further, once scored, the results were shared with the chna group for discussion. The group was also given the opportunity to adjust any rankings. This process of prioritization classified three areas of unmet health care needs. In sequential order (highest to lowest score) these priority needs included: 1) access to mental health providers (with subset focus of opioid usage) 2) cancer incidence - lung (with a subset focus of tobacco usage) 3) obesity - (not originally ranked in top three needs, however upon discussion it was determined to be a top priority need - rankings adjusted accordingly). In addition to the priorities set by the chna group two more unmet community needs were identified and will be described within this chna as areas for potential health improvement. However, due to available resources these needs will not be addressed through an implementation strategy in the subsequent fiscal years. These needs include: - preventable hospital events - hiv screening SCHEDULE H, PART VI, QUESTION 3 Patients are aware of charity care assistance and eligibility through signage, handout materials, and the system's website: Https://www.guthrie.org/patients-visitors/pay-my-bill/financial-assistance Guthrie health is proud of its mission to provide quality care to all who need it. If you do not have health insurance or worry that you may not be able to pay for part or all of your care, we may be able to help. Guthrie provides financial aid to patients based on their income, assets, and financial needs. In addition, we may be able to help you get free or low-cost health insurance or work with you to arrange a manageable payment plan. For more information, please contact our patient financial services office at 570-887-2051. We will treat your questions and any information you provide us with confidentiality and courtesy. The guthrie clinic financial assistance summary - the financial assistance policy ("fap") of the guthrie clinic, which includes guthrie medical group, p.c, robert packer hospital, corning hospital, troy community hospital, robert packer hospital at towanda campus, guthrie cortland medical center and guthrie home health (collectively "the guthrie clinic") exists to provide financial assistance to patients who have healthcare needs and are uninsured, underinsured, ineligible for other government assistance, or are otherwise unable to pay for emergency or other medically necessary healthcare services based on their individual financial situation. Patients seeking financial assistance must apply for the program. How to apply: -download the documents from the following website: Https://www.guthrie.org/patients-visitors/pay-my-bill/financial-assistance -request documents be mailed to you, by calling the financial counseling office at (570) 887-2051 -paper copies are available within various areas throughout the guthrie clinic hospital facilities. This includes, but is not limited to, emergency rooms, patient registration check-in areas and the financial counseling office within each hospital facility. -financial representatives are on-site to assist individuals with the fap application, if needed. -completed applications (with all required supporting documentation) should be mailed to: attention: financial counselors, the guthrie clinic, patient financial services department, one guthrie square, sayre, pa 18840. Financial assistance is available for those patients with limited incomes, and who do not have health insurance and are worried about paying for part or all of their care. Everyone in new york state who needs emergency services can receive care and get a discount if they meet the income limits. Everyone who lives in bradford, sullivan, and tioga counties in pennsylvania, and allegany, chemung, livingston, ontario, schuyler, steuben, tioga, tompkins, and yates counties in new york may receive a discount, by completing an application for medically necessary services at corning hospital if they meet the income limits. You cannot be denied medically necessary care because you need financial assistance. Free, confidential help is available. Our corning hospital financial counselor is available at (607) 937-7518 or our patient financial services office at (570) 887-2051 to assist you and/or answer any questions you may have. The financial counselor can tell you if you qualify for free or low-cost insurance, such as medicaid, child health plus and family health plus. If the financial counselor finds that you don't qualify for low-cost insurance, they will help you apply for a discount. The counselor will help you fill out all the forms and tell you what documents you need to bring. Send the completed form to: guthrie clinic patient financial service department, one guthrie square, sayre, pa 18840 attn: patient representative-charity care office; or deliver to the corning hospital financial counselor's office located on the 1st level of corning hospital. You cannot be required to pay a hospital bill while your application for a discount is being considered. If your application is turned down, the hospital must tell you why in writing and must provide you with a way to appeal this decision to a higher level within the hospital. If you have a problem that cannot resolved with the hospital you may call the new york state department of health compliance hotline at 1-800-804-5447. SCHEDULE H, PART VI, QUESTION 4 Corning hospital ("ch") is a full-service, 65 bed community hospital located in corning, ny. Ch is a 501(c)(3) not-for profit organization and a member of the guthrie clinic (tgc). Ch provides care for those living in the southern tier region of new york. The primary service area for ch includes chemung, steuben, and schuyler counties in ny. In fiscal year 2023, ch had over 4,600 inpatient admissions, performed more than 13,100 outpatient procedures, and completed over 1,090 inpatient surgeries. The emergency department had over 31,600 visits. Further, on an annual basis the hospital had approximately 537 births and over 59,000 outpatient visits. Ch was recognized in the 2016 excellus bluecross blueshield hospital performance incentive program for delivering quality health outcomes for its patients. Ch was also a recipient of the women's choice award recognizing america's best hospitals for patient safety in 2017 and 2018. A ny state designated stroke center, the hospital offers a broad range of inpatient and outpatient services, including advanced care delivered in collaboration with guthrie physicians and specialists. In 2014, ch opened a facility with the following services: ambulatory surgery services, guthrie breast care center, guthrie cancer center, coronary care, cardiology stress testing and outpatient rehabilitation. Additional services include endoscopy procedures, laboratory services, labor and delivery care, imaging services, musculoskeletal services and intensive care services. Ch serves a predominantly rural population over a large geographic area comprised of three counties located in the southern tier of new york. The primary service area of ch is defined as 11 contiguous zip codes from which over 75% of the inpatient population is derived. The 11 contiguous zip codes include 88,892 people, the majority of which are white, non-hispanic, between the ages of 35-54. In this geographic area, 33.8% of individuals age 25 plus, have at least a high school degree with 29.1% and 27.9% having some college and a bachelor's degree/higher, respectively. From 2010 until 2018 there was a 2.2% decrease in the overall population served by ch. It is anticipated that between 2018 and 2023, a decrease of 0.9% will be observed in the overall population served by ch. SCHEDULE H, PART VI, QUESTION 5 The following overview provides examples of the hospital's successes in providing access to high quality health care as well as other service and activity beyond the provision of direct care. The hospital has received gold plus and target stroke designations by the american heart association for stroke care. The hospital was recognized in 2016 excellus bluecrosss blueshield hospital performance incentive program for delivering quality health outcomes for its patients. Ch was also a recipient of the women's choice award recognizing america's best hospitals for patient safety in 2017 and 2018. The hospital continues to use the electronic health record (epic). Epic allows the hospital to provide safe and effective patient care and improve communication among providers, using a secure system to put important health information about patients at providers' fingertips. The hospital continues to offer cancer screenings in collaboration with the cancer service partnership of steuben county, providing low-cost mammograms to women who meet the program's criteria. The hospital is a partner in the red cross program unite for life plus. At the time of this report, the hospital had 8 blood drives collecting 148 units of blood in 2018, with a number of new donors identified. The hospital's auxiliary holds a number of fund raising events in the community throughout the year to support the hospital's need for new equipment. Proceeds from the auxiliary's primary event have amounted to more than $1 million since its inception in 1997. Wellness and prevention education - healthworks hosted several community wellness days, open to the public, offering free blood pressure screenings, body fat analysis, and informational materials regarding disease prevention. The hospital provided seasonal flu shots to staff, volunteers and community members. Healthworks continues to provide a monthly diabetes support group open to the public in which guest speakers are available each month to discuss topics of interest for individuals with diabetes to help them better understand and manage their health needs. The hospital has two rns trained as certified car seat safety instructors, which enables the hospital to participate in health fairs/community education days that demonstrate the correct age/weight appropriate for children using car seats. Guthrie hosted a free community seminar on breast cancer. Topics covered included the importance of screenings, use of diagnostic tools to monitor breast health and the various options available for treatment of breast cancer. The hospital offers several education programs designed to educate the general public about healthy eating habits and the impact nutrition has on staying healthy. Smoking cessation: patients who smoke or use tobacco are encouraged to participate in smoking cessation programs. Presently, patients who use tobacco are provided information about, and encouraged to contact, the southern tier tobacco awareness coalition or the ny quit line, which offers smoking cessation services. The hospital installed a medsafe medication disposal unit at its facility. Located near the hospital pharmacy, the unit provides a way for patients, staff and community members to safely and anonymously dispose of unused or expired medicines and controlled substances. SCHEDULE H, PART VI, QUESTION 6 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). ALL AFFILIATES ARE COMMITTED TO ENHANCING THE OVERALL HEALTH STATUS OF THE COMMUNITY BY PROVIDING THE HIGHEST QUALITY HEALTHCARE AND RELATED SERVICES IN A COST-EFFECTIVE MANNER AND REGARDLESS OF ABILITY TO PAY. THE SYSTEM STRIVES TO EXCEED THE PATIENTS' EXPECTATIONS BY EMPHASIZING COMMITMENT, COMPETENCE, COLLABORATION, COMMUNICATION AND COMPASSION. THE GUTHRIE CLINIC IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A SUPPORTING ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE GUTHRIE CLINIC OPERATES AS THE TAX-EXEMPT PARENT ENTITY OF A MULTI-CORPORATE HEALTHCARE SYSTEM. IT WAS CREATED TO COORDINATE, SUPERVISE AND ENSURE THE CONTINUATION AND IMPROVEMENT OF THE QUALITY OF HEALTHCARE SERVICES PROVIDED BY ITS QUALIFYING AFFILIATES TO THE COMMUNITY. THE GUTHRIE CLINIC ENSURES THAT ITS SYSTEM PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. THE SOLE MEMBER OR STOCKHOLDER OF EACH ENTITY WITHIN THE SYSTEM IS EITHER THE GUTHRIE CLINIC OR ANOTHER SYSTEM AFFILIATE CONTROLLED OR OWNED BY THE GUTHRIE CLINIC. OUTLINED BELOW IS A SUMMARY OF THE ENTITIES WHICH COMPRISE THE SYSTEM. ACTIVE HOSPITAL LEGAL ENTITIES INCLUDE CORNING HOSPITAL, GUTHRIE CORTLAND MEDICAL CENTER, ROBERT PACKER HOSPITAL AND TROY COMMUNITY HOSPITAL, INC. EACH OF THESE HOSPITALS OPERATES CONSISTENTLY WITH THE FOLLOWING CRITERIA OUTLINED IN IRS REVENUE RULING 69-545: 1. EACH PROVIDE MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS REGARDLESS OF ABILITY TO PAY, INCLUDING CHARITY CARE, SELF-PAY, MEDICARE AND MEDICAID PATIENTS; 2. EACH ACUTE CARE HOSPITAL OPERATES AN ACTIVE EMERGENCY DEPARTMENT FOR ALL PERSONS, WHICH IS OPEN 24 HOURS A DAY, 7 DAYS A WEEK, 365 DAYS PER YEAR; 3. EACH MAINTAINS AN OPEN MEDICAL STAFF, WITH PRIVILEGES AVAILABLE TO ALL QUALIFIED PHYSICIANS; 4. CONTROL OF EACH RESTS WITH ITS BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS OF THE GUTHRIE CLINIC (BOTH BOARDS ARE COMPRISED OF INDEPENDENT CIVIC LEADERS AND OTHER PROMINENT MEMBERS OF THE COMMUNITY); AND 5. SURPLUS FUNDS ARE USED TO IMPROVE THE QUALITY OF PATIENT CARE, EXPAND AND RENOVATE FACILITIES AND ADVANCE MEDICAL CARE, PROGRAMS AND ACTIVITIES. AFFILIATED GUTHRIE CLINIC ENTITIES ARE AS FOLLOWS: CORNING HOSPITAL ("CH") IS A 65-BED NON-PROFIT ACUTE CARE MEDICAL CENTER LOCATED IN CORNING, NEW YORK. CH IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, CH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, CH OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. GUTHRIE CORTLAND MEDICAL CENTER ("GCMC") IS A 144-BED NON-PROFIT ACUTE CARE MEDICAL CENTER LOCATED IN CORTLAND, NEW YORK. GCMC IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, GCMC PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, GCMC OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. ROBERT PACKER HOSPITAL ("RPH") IS A 267-BED NON-PROFIT TERTIARY CARE REFERRAL CENTER LOCATED IN SAYRE, PENNSYLVANIA THAT ALSO OPERATES ROBERT PACKER HOSPITAL AT TOWANDA CAMPUS, A 35-BED NON-PROFIT ACUTE CARE MEDICAL CENTER LOCATED IN TOWANDA, PENNSYLVANIA. RPH IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, RPH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, RPH OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. TROY COMMUNITY HOSPITAL, INC. ("TCH") IS A 25-BED NON-PROFIT CRITICAL ACCESS HOSPITAL LOCATED IN TROY, PENNSYLVANIA. TCH IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION. PURSUANT TO ITS CHARITABLE PURPOSES, TCH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. MOREOVER, TCH OPERATES CONSISTENTLY WITH THE CRITERIA OUTLINED IN IRS REVENUE RULING 69-545. CORTLAND MEMORIAL FOUNDATION, INC. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THROUGH FUNDRAISING ACTIVITIES, THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF GCMC; A RELATED INTERNAL REVENUE CODE 501(C)(3) TAX-EXEMPT ORGANIZATION, THAT PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. DONALD GUTHRIE FOUNDATION IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THE ORGANIZATION DEVELOPS, GROWS AND CONDUCTS MEANINGFUL QUALITY RESEARCH TO IMPROVE THE LIVES OF PATIENTS AND IS COMPRISED OF THE THREE RESEARCH DEPARTMENTS OF CLINICAL RESEARCH, LEAP TESTING SERVICE AND THE INSTITUTIONAL REVIEW BOARD. THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF THE SYSTEM; WHICH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. GUTHRIE HOME CARE IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(2). THE ORGANIZATION'S MISSION IS TO ESTABLISH, MAINTAIN, AND SUPPORT HOME HEALTH AGENCY, PROVIDE FOR HOME HEALTH SERVICES, PROVIDE FOR HOSPICE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. GUTHRIE MEDICAL GROUP, P.C. IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THE ORGANIZATION SUPPORTS THE HEALTH CARE SYSTEM; PRIMARILY ITS TAX-EXEMPT ACUTE CARE HOSPITALS, WHICH PROVIDE MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. GUTHRIE RISK RETENTION GROUP IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A SUPPORTING ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(3). THE ORGANIZATION OPERATES AS A RISK RETENTION GROUP UNDER THE FEDERAL LIABILITY RISK RETENTION ACT OF 1986 TO THE SYSTEM. THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF THE SYSTEM; WHICH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. REGIONAL MEDICAL PRACTICE, PC IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THE ORGANIZATION SUPPORTS GCMC, WHICH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN, RELIGION OR ABILITY TO PAY. SAYRE HOUSE OF HOPE IS AN ORGANIZATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE 501(C)(3) AND AS A NON-PRIVATE FOUNDATION PURSUANT TO INTERNAL REVENUE CODE 509(A)(1). THE ORGANIZATION ALLEVIATES THE ADDITIONAL FINANCIAL AND EMOTIONAL BURDENS ON PATIENTS AND FAMILIES WHILE ENDURING A MEDICAL CRISIS BY PROVIDING TEMPORARY HOUSING AND SUPPORT. THE ORGANIZATION SUPPORTS THE CHARITABLE PURPOSES, PROGRAMS AND SERVICES OF THE SYSTEM; WHICH PROVIDES MEDICALLY NECESSARY HEALTHCARE SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. OTHER GUTHRIE CLINIC LEGAL ENTITIES INCLUDE THE FOLLOWING: CMH SERVICES, INC. IS AN ENTITY WHOSE SOLE SHAREHOLDER IS GCMC. THE ORGANIZATION PROVIDE DURABLE MEDICAL EQUIPMENT. THE ORGANIZATION S SCHEDULE H, PART VI, QUESTION 7 THE ORGANIZATION FILES A COMMUNITY BENEFIT REPORT WITH THE STATE OF NEW YORK. X X X X false true false false false false false true false EDMUND SABANEGH MD DIRECTOR - PRESIDENT/CEO TGC 0 985892 0 365734 0 29334 0 175450 0 16707 0 1573117 0 0 PAUL G VERVALIN DIRECTOR - EVP/COO TGC 0 484690 0 109037 0 51813 0 66054 0 18982 0 730576 0 40006 JOHN OLMSTEAD MD CHIEF MEDICAL OFFICER 0 465908 0 17596 0 0 0 18300 0 25422 0 527226 0 0 RUSSELL C WOGLOM MD DIRECTOR 0 434730 0 8268 0 0 0 19825 0 24296 0 487119 0 0 VENUGOPAL THIRUMURTI MD DIRECTOR - MED STAFF PRESIDENT 0 371581 0 22000 0 20500 0 19825 0 36472 0 470378 0 0 FRANCIS M MACAFEE VP FINANCE/CFO (7/1-12/31/22) 0 294250 0 34550 0 0 0 19825 0 18757 0 367382 0 0 FELISSA B KOERNIG JD DIRECTOR - PRESIDENT/CEO 267060 0 39570 0 0 0 16013 0 0 0 322643 0 0 0 COLIN BAILEY RADIATION PHYSICIST 225487 0 0 0 0 0 13529 0 11546 0 250562 0 0 0 MARK EDWIN HOPSON PHARMACY MANAGER 171667 0 5000 0 0 0 11483 0 24622 0 212772 0 0 0 MARY FORSYTH REGISTERED NURSE 174682 0 1700 0 0 0 0 0 26955 0 203337 0 0 0 GORDON EVANS VICE PRESIDENT, OPERATIONS 144442 0 22474 0 0 0 7511 0 24249 0 198676 0 0 0 VAWNA CROSSON REGISTERED NURSE 189880 0 6500 0 0 0 0 0 1828 0 198208 0 0 0 BRIAN NELSON REGISTERED NURSE 184176 0 1500 0 0 0 0 0 188 0 185864 0 0 0 CYNTHIA WHITAKER VP, CHIEF NURSING OFFICER 132613 0 18420 0 0 0 6796 0 24622 0 182451 0 0 0 GREGORY HORR SR. DIRECTOR/CFO (EFF 1/1/23) 0 146979 0 3841 0 0 0 9803 0 520 0 161143 0 0 PART VII AND SCHEDULE J IN ACCORDANCE WITH INTERNAL REVENUE SERVICE FORM 990 RULES, REGULATIONS AND INSTRUCTIONS, THE COMPENSATION REPORTED IN CORE FORM, PART VII AND SCHEDULE J, PART II OF THIS FORM 990 IS DERIVED FROM 2022 FORMS W-2 AND FORMS 1099 (IF APPLICABLE). SCHEDULE J, PART I; QUESTION 4B THE GUTHRIE CLINIC ("TGC") HAS ESTABLISHED AN EMPLOYEE BENEFIT PLAN KNOWN AS THE GUTHRIE CLINIC 457(F) DEFERRED COMPENSATION PLAN (THE "PLAN") WHICH IS DESIGNED TO PROVIDE ELIGIBLE EMPLOYEES WITH DEFERRED COMPENSATION BENEFITS IN RECOGNITION OF THEIR DEDICATED AND VALUABLE SERVICE TO TGC. THE PLAN IS INTENDED TO BE AN INELIGIBLE DEFERRED COMPENSATION PLAN AS DESCRIBED IN SECTION 457(F) OF THE INTERNAL REVENUE CODE. EACH CONTRIBUTION VESTS AFTER THREE YEARS OF EMPLOYMENT PROVIDED THE PARTICIPANT REMAINS CONTINUOUSLY EMPLOYED. A PARTICIPANT SHALL BECOME FULLY VESTED IN THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT UPON ATTAINING AGE 62, WITH 5 YEARS OF SERVICE. TGC SHALL DISTRIBUTE THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT, LESS TAXES WITHHELD, THIRTY DAYS AFTER THE PARTICIPANT FIRST BECOMES VESTED IN THE PLAN. FOR YEARS SUBSEQUENT TO A PARTICIPANT ATTAINING AGE 62, THE PARTICIPANT SHALL BE ENTITLED TO THE PARTICIPANT'S DEFERRED COMPENSATION AMOUNT AS OF JULY 1ST IMMEDIATELY SUBSEQUENT TO THE DATE WHEN CREDITED. THE AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN B(III) FOR THE FOLLOWING INDIVIDUAL INCLUDES CURRENT YEAR VESTING IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) AS THE AMOUNT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNT OUTLINED HEREIN WAS INCLUDED IN HIS 2022 FORM W-2 AS TAXABLE WAGES: PAUL G. VERVALIN, $40,006. THE DEFERRED COMPENSATION AMOUNTS REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDE UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THESE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNTS OUTLINED HEREIN WERE NOT INCLUDED IN EACH INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: EDMUND SABANEGH, M.D., $155,625 AND PAUL G. VERVALIN, $47,754. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2022 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. SCHEDULE J, PART II; COLUMN F THE AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN (F) INCLUDE VESTED BENEFITS IN A DEFERRED COMPENSATION PLAN AS THESE AMOUNTS WERE NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. THESE AMOUNTS WERE REPORTED AS DEFERRED COMPENSATION ON PRIOR YEARS' FORMS 990 AND ARE NOW BEING REPORTED AGAIN ON THIS YEAR'S FORM 990. THESE HAVE BEEN TREATED AS TAXABLE INCOME AND REPORTED ON EACH INDIVIDUAL'S FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS The Guthrie Clinic is a tax-exempt nonprofit health care organization incorporated for the purpose of conducting exclusively charitable, scientific and educational activities. The Guthrie Clinic ("TGC") acts as the tax-exempt parent of the system ("Guthrie"), a tax-exempt section 501(c)(3) integrated health care delivery system. The sole member of each entity is either TGC or another Guthrie system affiliate controlled or owned by TGC. Guthrie offers patients a full-spectrum of health services incorporating primary care, complex specialty care, behavioral health services, surgical services, inpatient care, durable medical equipment services, home health, long-term care, palliative care and hospice care. Our integrated approach creates a better experience for our patients and is working to decrease the cost of the delivery of health care. Guthrie serves a large population of people over a wide geographic area. Regardless of how patients enter the Guthrie system, our electronic health records enables our specialists and primary care physicians to actively collaborate - literally and virtually - to coordinate patient care. Our robust electronic health records enables Guthrie physicians and clinicians to quickly gain a comprehensive understanding of patients' health needs and our patient portal, eguthrie, allows patients to access their health information easily on a computer, tablet or smart phone. Guthrie mission & values ======================== As a non-profit tax-exempt health care system, Guthrie, its physicians and employees are focused on improving the health and well-being of the communities it serves. Guthrie's mission, vision and values statements articulate the principles on which the organization was founded and exists today. Mission ------- Guthrie works with the communities we serve to help each person attain optimal, life-long health and well-being. We will do so by providing integrated, clinically-advanced services that prevent, diagnose, and treat disease, within an environment of compassion, learning, and discovery. Vision ------ Improving health through clinical excellence and compassion; every patient; every time. Values ------ - patient-centeredness - teamwork - excellence A long history of service and growth ==================================== Guthrie Medical Group --------------------- Guthrie Medical Group is tax-exempt multispecialty group practice that was founded in 1910 by Dr. Donald Guthrie. Within a year of his arrival, Dr. Guthrie expanded services at Guthrie Robert Packer Hospital as he recruited physician specialists to join Guthrie, which he intended to model after the Mayo Clinic where he had just completed his residency. Learning and education ---------------------- Academics are a distinguishing characteristic of the Guthrie organization, which date back to 1901 when the School of Nursing was founded. The Donald Guthrie Research Foundation started in 1942 and with funds from the Emily Guthrie estate, the Guthrie Research Institute was formed in 1980. Guthrie's commitment to learning and education includes the internal medicine residency program in 1958, general surgery residency program in 1959, and the family practice residency program in 1993. Regional offices ---------------- Guthrie has grown in size and capability in the last century, and now serves as a major regional referral center where more than 1,600 physicians send their patients. In 1977, Guthrie opened its first regional office in Troy, Pa. Today, Guthrie has 76 regional offices located across 10,000 square miles, providing primary and specialty care and testing to its patients, close to where they live. Five hospitals -------------- In addition to its longstanding relationship with Robert Packer Hospital, Guthrie acquired Troy Community Hospital in 1985, Corning Hospital in 1999, Towanda Memorial Hospital in 2015 and Cortland Medical Center in 2019. Guthrie today ------------- Today, one of the longest established group practices in the country, Guthrie has close to 1,000 primary and specialty care physicians and advance practice practitioners and has more than 1.5 million patient visits each year in 29 communities in Pennsylvania and New York. Guthrie's commitment to its core values of patient centeredness, teamwork and excellence-the defining values upon which Guthrie Clinic was founded- remains robust and unchanging. Guthrie services ================ Guthrie hospitals are recognized by the Internal Revenue Service ("IRS") as internal revenue code section 501(c)(3) tax-exempt organizations. Pursuant to its charitable purposes, the Guthrie hospitals provide medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, gender identity, sexual orientation, national origin or ability to pay. Moreover, the Guthrie hospitals operate consistently with the following criteria outlined in IRS revenue ruling 69-545: 1. Provided medically necessary healthcare services to all individuals regardless of ability to pay, including charity care, self-pay, medicare and medicaid patients; 2. Operates an active emergency departments for all persons that are open 24 hours a day, 7 days a week, 365 days per year; 3. Maintains an open medical staff, with privileges available to all qualified physicians; 4. Control of each hospital rests with its board of trustees and the board of trustees of TGC; the tax-exempt parent organization of Guthrie. Both boards are comprised of independent civic leaders and other prominent members of the represented communities; and 5. Surplus funds are used to improve the quality of patient care, expand and renovate facilities/equipment and advance and improve medical care, programs and activities through patient care and medical training, education and research. The operations of each hospital, as shown through the factors outlined above and other information contained herein, clearly demonstrate that the use and control of each hospital is for the benefit of the public and that no part of the income or net earnings of the organizations inures to the benefit of any private individual, nor is any private interest being served other than incidentally. Guthrie Robert Packer Hospital ============================== A 288-bed tertiary care referral center, Guthrie Robert Packer Hospital, Sayre, PA., is the recipient of numerous national awards for the high-quality care it provides to patients. The hospital is a regional level II trauma center, accredited by the Pennsylvania Trauma Systems Foundation, and is served by Guthrie Air, a regional aeromedical helicopter program. Guthrie Robert Packer Hospital offers a full range of diagnostic, medical and surgical services, including: - Guthrie breast care center - Guthrie cancer center - Guthrie cardiac and vascular center - Guthrie musculoskeletal services - Guthrie imaging services - Guthrie specialty eye care - Guthrie surgical services - Guthrie weight loss center - Level II trauma center - medical/surgical and intensive care services Guthrie Corning Hospital ======================== Guthrie Corning Hospital, located in Corning, N.Y., opened a new 65-bed hospital and regional cancer center in 2014. The new facility provides the region emergency, icu, labor and delivery, surgical, inpatient and outpatient services including wound care, cardiology, medical imaging and cancer care services, including: - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - breast care center - cancer center - coronary care, cardiology stress testing and outpatient rehabilitation - endoscopy - laboratory services - labor and delivery care - medical/surgical and intensive care services - imaging services - musculoskeletal services CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Guthrie Cortland Medical Center =============================== Guthrie Cortland Medical Center, an independent, nonprofit, 162-bed acute care facility with an attached 80-bed residential care facility, joined the Guthrie healthcare system in January 2019. For over 125 years, the people of Cortland have turned to us first for the best in medical care. - acute and inpatient care - cancer care - emergency care - infusion services - labor and delivery care - laboratory services - imaging and radiology - mental health service - outpatient therapy services - respiratory services - surgical services Robert Packer Hospital at Towanda campus ======================================== Robert Packer Hospital at Towanda campus, a 21-bed community hospital in Towanda, PA, joined Guthrie in April 2015. Robert Packer Hospital at Towanda campus serves Bradford and Sullivan counties as well as the surrounding communities and offers additional specialty care services including pain management and hand surgery. Long-term care services are provided for patients at Robert Packer Hospital at Towanda campus with a skilled nursing unit and 94-bed personal care home. - imaging services - medical/surgical services - orthopedic surgery - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - cardiology stress testing - laboratory services - rehabilitation - physical and occupational therapy - sub-acute care - EMS services Guthrie Troy Community Hospital =============================== Located in Troy, PA., Guthrie Troy Community Hospital is 25-bed, critical access hospital. A new facility was built in 2013 and offers a wide range of inpatient and outpatient services including sub-acute and ventilator management programs and is a level IV trauma center. - imaging services - medical/surgical services - orthopedic surgery - 24-hour emergency services with 24-hour laboratory, radiology and ultrasound support - ambulatory surgery - coronary care, cardiology stress testing - rehabilitation - sub-acute care - ventilator management program Guthrie Medical Group ===================== Guthrie values are founded on the life and work of Donald Guthrie, MD, who came to the booming railroad town of Sayre, PA. In 1910. After a three-year surgical residency under the exacting tutelage of Drs. Charles A. and William Mayo of the Mayo Clinic, Dr. Guthrie began to replicate the Mayo's multi-specialty group practice model to create the organization that now bears his name. Guthrie Medical Group is a multi-specialty group practice of more than 372 physicians and 274 advanced practice providers have more than 1,380,000 patient visits each year. With its headquarters in a large medical office complex adjacent to Guthrie Robert Packer Hospital in Sayre, PA., the regional office network encompasses 45 subspecialty and primary sites in 29 communities throughout Pennsylvania and New York. Guthrie's primary care network encompasses all of the major population centers in the twin tiers and provides easy and convenient access to the best medical care available in the region. Guthrie Foundation for Education and Research ============================================= The Guthrie Foundation for Education and Research is a 501(c)(3) and separate entity within The Guthrie Clinic. The foundation was established in 1942 with an initial gift of $25,000 from Dr. Guthrie. This was prior to governmental funded research and the original charter specified that these funds were to be used to "foster education and research on the campus of the Robert Packer Hospital". Since the initial inception, the foundation has grown and evolved however, still maintains a similar vision to develop, grow and conduct meaningful quality research to improve the lives of patients in the twin tiers community. In 2014, under a broader organizational re-structure the foundation was re-named the Donald Guthrie Foundation however, still maintained its same mission statement. With the re-structure the foundation is now comprised of the three research departments of clinical research, leap testing service and the institutional review board. Medical Education ================= Includes the Mansfield University/Robert Packer department of health sciences -- nursing program, the radiology technology program and the respiratory therapy program. These education programs are all co-sponsored by Mansfield University. Other educational programs include the medical technology/medical laboratory science program, and the medical education department. The Guthrie/Robert Packer Hospital medical education department offers residency programs in family medicine, internal medicine, pharmacy, general surgery, nursing, emergency medicine, anesthesiology and orthopedic surgery. Medical student training is provided for students from affiliated medical schools (SUNY Upstate Medical University, Drexel Medical College, Lake Erie College of Osteopathic Medicine and Jefferson). The department also offers a three year cardiovascular disease fellowship, a gastroenterology fellowship and a pulmonary disease and critical care medicine fellowship. Medical education also offers continuing medical education courses, sponsors medical grand rounds each week, and supports the guthrie scholars program, which offers early acceptance to medical school for exceptional students from surrounding communities. Other services ============== Guthrie home care, home health is licensed in both Pennsylvania and New York and hospice is licensed in Pennsylvania. Home care provides various levels of care in the home, based on patient need, including: - nursing care - personal care - physical, occupational and speech therapies - hommed monitoring system for patients with chronic conditions - hospice care for terminally ill patients Quality and awards ================== Quality data ------------ Guthrie physicians, advanced practitioners and staff are dedicated to providing our patients quality health care. By measuring outcomes data and creating an environment in which quality improvement is part of the health care team's every day work, guthrie ensures patients receive the level of care and compassion they deserve. Awards ------ Guthrie has received numerous independent awards for clinical excellence, quality patient care and hospital performance. The awards span the entire spectrum of care, from excellence in nursing to recognition for specialized areas of care. The Guthrie Clinic is proud to announce that two of its hospitals have been recognized in the latest U.S. News and World Report Hospital Rankings for 2022-23. Guthrie Robert Packer Hospital (RPH) in Sayre, PA was rated as High Performing for treatment of COPD, heart failure, stroke, hip replacement and kidney disease. Guthrie Cortland Medical Center (GCMC) in Cortland, NY was rated a High Performer for the treatment of pneumonia. U.S. News generates these ranking by evaluating data from nearly 5,000 hospitals to help patients decide where to receive care. To be nationally ranked in a specialty, a hospital must excel in caring for the sickest, most medically complex patients. Guthrie Corning Hospital received an "A" Hospital Safety Grade from The Leapfrog Group as part of its Fall 2022 scorecard. This national distinction recognizes Guthrie Corning's achievements in protecting patients from preventable harm and error in the hospital, and it follows another "A" rating from the spring of this year. Guthrie Corning Hospital has been certified as a Primary Stroke Center by the Joint Commission. Guthrie Surgeon Dr. Anne Rizzo has been recognized by Castle Connolly Top Doctors on their 2022 list of "Exceptional Women in Medicine." Dr. Rizzo is the System Surgical Chair and President of Surgical Services at The Guthrie Clinic. She specializes in General Surgery, Trauma and Acute Care Surgery. She is certified by the American Board of Surgery in General Surgery, Hospice and Palliative Care and Surgical Critical Care.? In addition to being granted reaccreditation by the Intersocietal Accreditation Commission (IAC) in Echocardiography, The Guthrie Clinic has also received special recognition for its long-time commitment to quality patient care in this specialty. Guthrie is proud to be part of the select group of IAC Bronze Milestone Award recipients, celebrating 20 years of excellence in Echocardiography. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Guthrie Robert Packer Hospital has earned two Achievement Awards from The Hospital and Health system Association of Pennsylvania (HAP) for its outstanding efforts to improve health care in the communities it serves. Winners were chosen for their exceptional work in employing innovative approaches to strengthening the safety and quality of care, enhancing operations and patients' experience, and partnering with their communities to address public health needs. Guthrie represented two of the twelve winning projects, selected from a group of 82 total submissions and was awarded the following recognitions: - Optimal Operations Award for implementing a new team-based approach to nursing to reduce staff turnover and vacancies, improve patient and staff satisfaction, and improve quality. - In Safe Hands Award for implementing new procedures to reduce hospital-acquired infections. Guthrie Robert Packer Hospital was recognized as a 2023 Outpatient Joint Replacement Excellence AwardT recipient by Healthgrades, the leading marketplace connecting doctors and patients. This achievement reflects Guthrie Robert Packer Hospital's outstanding clinical outcomes for outpatient knee and hip replacement and distinguishes Guthrie Robert Packer Hospital in the top 10% nationwide for outpatient joint replacement. Covid-19 response ----------------- Guthrie's response to covid-19 was rapid and coordinated, with system-wide interdisciplinary teams addressing everything from escalating the delivery of personal protective equipment, to creating infection prevention practices, to ensuring constant community updates and education. Guthrie's response teams focused on patient and staff safety. The organization was committed to maintaining a patient-centered approach throughout its response. The health care system also decided on a coordinated system approach to ensure a consistent response to a rapidly changing emergency spanning guthrie's wide geography. Evolution was immediate in dealing with treatment protocols for patients, safety protections, acquisition of supplies, or testing. The organization implemented outdoor testing tents at Guthrie Robert Packer Hospital in Sayre, Guthrie Cortland Medical Center and Guthrie Corning hospital in an effort to keep covid-19 outside of its facilities. In an effort to slow the spread of covid while continuing to care for patients, Guthrie's physicians and clinical staff expanded its telemedicine program. In total, the information technology department delivered and set up more than 300 webcams, 260 laptops, and 525 ipads. Before covid, Guthrie performed a small number of specialty-based telemedicine visits, approximately 12 per week, and by May 2020, the health system had rolled out virtual care for ambulatory visits and was doing more than 3,000 a week. Guthrie was heavily involved in covid vaccine distribution. Guthrie leaders recognized its unique position in the community, given the 12-county area the health system serves. This is a much broader area than Guthrie's regional health care partners, so there was a unique responsibility to distribute and administer as many vaccines as possible. The organization used its network of regional offices, offered vaccinations at some of its hospitals, and created a mass-vaccination center in a former department store in Sayre, PA. This space allowed for proper social distancing and accommodated up to 700 patients a day. The health system also coordinated with local public health departments, community leaders, businesses, and human services agencies to help improve access and overcome barriers to vaccination. Guthrie's mass-vaccination site was recognized for its efficient and patient-focused care with a visit from Pennsylvania governor Tom Wolf on April 21, 2021. Community benefit ----------------- Guthrie tax-exempt hospitals provide significant community benefit for purposes of form 990 schedule h part i reporting. Schedule h part i follows the catholic health association ("cha") model when quantifying community benefit costs. Under the cha methodology guthrie hospitals reported a total of net community benefit costs of $120,361,331; which represented a community benefit percentage of 15.13%. Most recent information published by irs (2020 year reporting) shows an overall community benefit average nationwide of approximately 11.30%. The irs and cha methodology does not include community building activities, estimated charity care amounts included in bad debt nor medicare shortfall for the year ending june 30, 2023. The american hospital association ("aha") disagrees with irs and cha and believes that a tax-exempt organization should include community building activities, estimated charity care amounts included in bad debt and medicare shortfall in community benefit reporting. Aha calls this methodology "total benefits to the community". Using this methodology guthrie hospitals reported a total of net community benefit costs of $111,016,362; which represented a community benefit percentage of 13.93% for the year ending june 30, 2023. Most recent information published by aha (2020 year reporting based upon all schedule h's filed) shows an overall total benefits to the community average nationwide of approximately 15.5%. CORE FORM, PART V; QUESTION 1A & CORE FORM, PART VII; SECTION B THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. THE ORGANIZATION'S FORM 990 REFLECTS NO TOP FIVE INDEPENDENT CONTRACTORS FOR SERVICES AND REPORTS THAT NO FORMS 1099 WERE FILED WITH THE INTERNAL REVENUE SERVICE ("IRS"). THE GUTHRIE CLINIC, A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION PAYS ALL OUTSTANDING ACCOUNTS PAYABLE INVOICES ON BEHALF OF THIS ORGANIZATION. IN CONJUNCTION WITH THIS SERVICE, THE GUTHRIE CLINIC ALSO PREPARES AND ISSUES FORMS 1099 TO THESE VENDORS RECEIVING PAYMENTS WHERE APPLICABLE AND FILES THESE FORMS 1099 WITH THE IRS. THE GUTHRIE CLINIC ALLOCATES THESE PAYMENTS TO THE ORGANIZATION VIA AN INTERCOMPANY ACCOUNT. CORE FORM, PART V, QUESTION 15 EDMUND SABANEGH, M.D. IS LISTED AS A DIRECTOR ON THIS FORM 990. THIS IS HIS SOLE ROLE WITH THE ORGANIZATION. HE PROVIDES NO SERVICES TO OR FOR THE ORGANIZATION AND IS NOT INVOLVED IN THE MANAGEMENT OR DAY TO DAY ACTIVITIES OF THIS ORGANIZATION. DR. SABANEGH IS EMPLOYED BY A RELATED ORGANIZATION AND WORKS FULL TIME IN THIS CAPACITY FOR THE GUTHRIE CLINIC. ACCORDINGLY, HIS COMMON LAW EMPLOYER/EMPLOYEE RELATIONSHIP IS WITH THE GUTHRIE CLINIC (EIN: 23-3055017). THE GUTHRIE CLINIC FILED A 2022 FORM 4720 WHICH INCLUDED A REMITTANCE OF EXCISE TAX RELATED TO DR. SABANEGH'S COMPENSATION IN EXCESS OF $1M. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 THE GUTHRIE CLINIC IS THE SOLE MEMBER OF THIS ORGANIZATION. THE GUTHRIE CLINIC HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE GUTHRIE CLINIC IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY (ITS BOARD OF DIRECTORS) PRIOR TO THE FILING OF THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL AND INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. FOLLOWING THIS REVIEW, THE FINAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THIS ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE CONFLICT OF INTEREST DISCLOSURE POLICY SETS FORTH THAT ALL PERSONS, INCLUDING EMPLOYEES, AGENTS AND BOARD/COMMITTEE MEMBERS, PARTICULARLY THOSE INVOLVED IN DECISION-MAKING FOR THE GUTHRIE CLINIC ("TGC"), ACT IN AN APPROPRIATE MANNER AND WILL NOT PARTICIPATE IN ANY ACTIONS THAT MIGHT CREATE A PERSONAL OR PROFESSIONAL CONFLICT OF INTEREST AND/OR NOT BE IN THE BEST INTEREST OF TGC. ALL MEMBERS OF ANY TGC BOARD/COMMITTEE AND TGC SENIOR MANAGEMENT MUST MAKE FULL DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST THROUGH THE USE OF THE CONFLICT OF INTEREST DISCLOSURE FORM AND REFRAIN FROM VOTING OR PARTICIPATING IN DECISION-MAKING INVOLVING ANY POSSIBLE CONFLICT OF INTEREST. THE FORM IS DISTRIBUTED TO ALL BOARD/COMMITTEE MEMBERS AND EMPLOYEES (WHEN APPLICABLE) ANNUALLY BY THE TGC ADMINISTRATION OFFICE. TGC BOARD/COMMITTEE MEMBERS OR EMPLOYEES MUST COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. THIS FORM SHOULD BE COMPLETED WHEN THERE IS ANY SITUATION WHERE A POSSIBLE CONFLICT OF INTEREST EXISTS, AND/OR ON AN ANNUAL BASIS AND/OR AT THE TIME OF APPOINTMENT OR ELECTION OF NEW BOARD/COMMITTEE MEMBERS. IF THE FORM IS NOT COMPLETED WITHIN 13 MONTHS OF THE LAST SIGNING, THE TGC BOARD CHAIRMAN WILL BE ADVISED. ANY INDIVIDUAL HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD EXCUSE THEMSELVES FROM THE PORTION OF THE MEETING OR MEETINGS WHERE THE MATTER IS DISCUSSED AND NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER. THE MINUTES OF THE MEETING OR MEETINGS SHOULD REFLECT THE DISCLOSURE, THE ABSTENTION FROM VOTING, AND ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTED. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM WHICH INCLUDES THE GUTHRIE CLINIC ("TGC"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. TGC'S BOARD OF DIRECTORS MAINTAINS THE GUTHRIE CLINIC COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES OF THE COMPENSATION AND BENEFITS OF TGC'S SENIOR MANAGEMENT. THE COMMITTEE ALSO REVIEWS THE COMPENSATION AND BENEFITS OF OTHER OFFICERS AND KEY EMPLOYEES OF THE GUTHRIE CLINIC AND AFFILIATES; INCLUDING, WITHOUT LIMITATION, THE CHIEF EXECUTIVE OFFICERS OF THE GUTHRIE CLINIC AND AFFILIATES HOSPITALS AND MEDICAL CENTERS. THE COMMITTEE, WHICH IS REQUIRED BY THE CORPORATION'S BYLAWS TO BE COMPRISED SOLELY OF INDEPENDENT DIRECTORS, SEEKS GUIDANCE AND SUBSTANTIATION FROM A NATIONALLY RECOGNIZED COMPENSATION CONSULTANT. THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY, THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN THE REVIEW OF HOSPITAL AND HEALTHCARE SYSTEM EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THIS STUDY USED COMPARABLE GEOGRAPHIC AND DEMOGRAPHIC MARKET DATA INCLUDING, BUT NOT LIMITED TO, SIMILARLY SIZED HEALTHCARE SYSTEMS AND HOSPITALS, # OF LICENSED BEDS AND NET PATIENT SERVICE REVENUE. THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO CERTAIN TGC SENIOR MANAGEMENT PERSONNEL. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990, WHERE APPLICABLE, ARE REVIEWED ANNUALLY BY THE GUTHRIE CLINIC AND AFFILIATES PRESIDENT/CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE ORGANIZATION'S HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE GUTHRIE CLINIC IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE GUTHRIE CLINIC HAS ISSUED TAX EXEMPT BONDS TO FINANCE VARIOUS CAPITAL IMPROVEMENT PROJECTS, RENOVATIONS AND EQUIPMENT. IN CONJUNCTION WITH THE ISSUANCE OF THESE TAX-EXEMPT BONDS, THE ORGANIZATION'S FINANCIAL STATEMENTS WERE INCLUDED WITH THE TAX-EXEMPT BOND PROSPECTUS WHICH WAS MADE AVAILABLE TO THE GENERAL PUBLIC FOR REVIEW. IN ADDITION, THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW YORK. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE IS NOT OPEN FOR PUBLIC INSPECTION. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION AND/OR RELATED ORGANIZATIONS. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THIS ORGANIZATION OR A RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. FRANCIS M. MACAFEE SERVED AS THE CHIEF FINANCIAL OFFICER OF THE ORGANIZATION UNTIL DECEMBER 31, 2022. MR. MACAFEE IS STILL EMPLOYED WITHIN THE GUTHRIE CLINIC IN THE ROLE OF SPECIAL PROJECTS, M&A EXECUTIVE. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). CERTAIN BOARD OF DIRECTORS MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OF OTHER RELATED ORGANIZATIONS IN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED IN CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE GUTHRIE CLINIC AND AFFILIATES; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCE INCLUDES: - MINIMUM PENSION LIABILITY ADJUSTMENT - $1,447,650; - TEMPORARILY RESTRICTED NET ASSETS RELEASED FROM RESTRICTION - ($26,882); - TEMPORARILY RESTRICTED NET ASSETS RELEASED FROM GRANTS - ($215,750); - RESTRUCTURING EXPENSE - ($137,857); - NET ASSETS RELEASED FROM RESTRICTIONS FOR THE PURCHASE OF PROPERTY, PLANT AND EQUIPMENT - $147,665; - OTHER COMPREHENSIVE NET PERIODIC PENSION COST - ($203,951); AND - TEMPORARILY RESTRICTED EQUITY TRANSFERS - $11,850. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE GUTHRIE CLINIC IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GUTHRIE CLINIC AND ALL ENTITIES WITHIN THE SYSTEM FOR THE YEARS ENDED JUNE 30, 2023 AND JUNE 30, 2022; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. CORE FORM, PART XII; QUESTION 3 THIS ORGANIZATION IS AN AFFILIATE WITHIN THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE A SYSTEM WIDE CONSOLIDATED AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 AUDIT. THIS ORGANIZATION WAS INCLUDED IN THE SYSTEM WIDE A-133 AUDIT. FORM 990, SCHEDULE D, PART X & SCHEDULE K THE ORGANIZATION IS A MEMBER OF THE GUTHRIE CLINIC; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE SYSTEM HAS A NUMBER OF OUTSTANDING LONG-TERM OBLIGATED GROUP DEBT LIABILITIES, INCLUDING THE FOLLOWING BOND ISSUANCES: - HEALTH CARE FACILITIES AUTHORITY OF SAYRE, HEALTH CARE REVENUE BONDS, SERIES 2007; AND - CENTRAL BRADFORD PROGRESS AUTHORITY, HEALTH CARE REVENUE BONDS, SERIES 2021A; SERIES 2021B; SERIES 2021C; AND SERIES 2021D. THE BONDS OUTLINED ABOVE AND VARIOUS OTHER LONG-TERM BORROWINGS ARE ALLOCATED BY THE GUTHRIE CLINIC ("TGC"); THE TAX-EXEMPT PARENT OF THE SYSTEM, TO THE FOLLOWING SYSTEM MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES. THE BALANCE SHEET OF THESE RESPECTIVE MEMBER HOSPITALS AND CERTAIN OTHER AFFILIATES REFLECTS A TGC OBLIGATED GROUP LIABILITY. ACCORDINGLY, THIS TGC OBLIGATED GROUP LIABILITY IS REFLECTED ON THE BALANCE SHEET OF THE FOLLOWING SUBSIDIARY ORGANIZATIONS: - CORNING HOSPITAL, EIN: 16-0393490 - GUTHRIE CORTLAND MEDICAL CENTER, EIN: 15-0532079 - GUTHRIE MEDICAL GROUP, P.C., EIN: 25-0815795 - ROBERT PACKER HOSPITAL, EIN: 24-0795463 - TROY COMMUNITY HOSPITAL, EIN: 24-0800337 SCHEDULE K WAS PREPARED ON A CONSOLIDATED BASIS AND IS INCLUDED IN THE FORM 990 OF THE GUTHRIE CLINIC, EIN: 23-3055017. FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES TOTAL FEES:28273745 THE GUTHRIE CLINIC ONE GUTHRIE SQUARE SAYRE PA 18840 233055017 SUPPORTING PA 501(c)(3) 12B NA false GUTHRIE MEDICAL GROUP PC ONE GUTHRIE SQUARE SAYRE PA 18840 250815795 HEALTHCARE PA 501(c)(3) 3 TGC false ROBERT PACKER HOSPITAL ONE GUTHRIE SQUARE SAYRE PA 18840 240795463 HEALTHCARE PA 501(c)(3) 3 TGC false DONALD GUTHRIE FOUNDATION 200 S WILBUR AVE SAYRE PA 18840 246022957 MED RESEARCH PA 501(c)(3) 7 TGC false TROY COMMUNITY HOSPITAL INC 275 GUTHRIE DRIVE TROY PA 16947 240800337 HEALTHCARE PA 501(c)(3) 3 TGC false GUTHRIE HOME CARE 421 TOMAHAWK ROAD TOWANDA PA 18848 232394345 HOME HEALTH PA 501(c)(3) 10 TGC false SAYRE HOUSE OF HOPE ONE GUTHRIE SQUARE SAYRE PA 18840 203979472 HEALTHCARE PA 501(c)(3) 7 TGC false GUTHRIE RISK RETENTION GROUP 151 MEETING STREET CHARLESTON SC 29401 201090801 SUPPORTING SC 501(c)(3) 12A TGC false GUTHRIE CORTLAND MEDICAL CENTER 134 HOMER AVENUE CORTLAND NY 13045 150532079 HEALTHCARE NY 501(c)(3) 3 TGC false CORTLAND MEMORIAL FOUNDATION INC 134 HOMER AVENUE CORTLAND NY 13045 222230692 SUPPORTING NY 501(c)(3) 7 GCMC false REGIONAL MEDICAL PRACTICE PC 134 HOMER AVENUE CORTLAND NY 13045 204848729 HEALTHCARE NY 501(c)(3) 3 TGC false TWIN TIER MANAGEMENT CORP INC PO BOX 310 SAYRE PA 18840 232209439 MANAGEMENT CORP PA NA C CORP false CORNING PROPERTIES INC 1 GUTHRIE DRIVE CORNING NY 14830 383977095 REAL ESTATE HOLD NY CH C CORP 0 1209950 1.00000 true CMH SERVICES INC 160 HOMER AVENUE CORTLAND NY 13045 161370440 DURABLE MED EQUIP NY NA C CORP false CORTLAND MEMORIAL PROPERTIES INC 134 HOMER AVENUE CORTLAND NY 13045 161266826 INCOME ALLOCATION NY NA C CORP false false false false false false false false false false true true false true false true false false true false SCHEDULE R, PART V THIS ORGANIZATION IS A MEMBER OF THE GUTHRIE CLINIC AND AFFILIATES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. FUNDS ARE ROUTINELY TRANSFERRED BETWEEN AFFILIATES AND BUSINESS ACTIVITIES ARE COMMON ON BEHALF OF THE SYSTEM'S AFFILIATES, INCLUDING THIS ORGANIZATION. THESE TRANSACTIONS MAY BE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND OTHER AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY COST EFFECTIVE HEALTHCARE AND WELLNESS SERVICES TO THEIR COMMUNITIES REGARDLESS OF ABILITY TO PAY AND IN FURTHERANCE OF CHARITABLE TAX-EXEMPT PURPOSES.