2024-11-05T11:27:02-06:00 2023-12-31 350921680 CROWE LLP 401 E LAS OLAS BLVD SUITE 1100 FORT LAUDERDALE FL 33301 990 2023-01-27 921994990 PARKVIEW HEALTH FOUNDATION INC PARK 2603738429 1450 PRODUCTION RD FORT WAYNE IN 468081167 STANTON RISSER PH ACFO 2602669380 2024-11-05 1 1 BRITTNEY KOCAJ P01320603 9542028600 2023 2024-10-15 13:58:12Z X DENA JACQUAY 1450 PRODUCTION RD FORT WAYNE IN 468081167 5074449 0 X WWW.PARKVIEW.COM X 2023 IN TO SERVE AS THE PRIMARY FUNDRAISING ENTITY FOR PARKVIEW HEALTH SYSTEM, INC. 3 0 0 0 0 0 5074448 0 1 0 5074449 20000 0 0 0 0 0 20000 5054449 36405714 25768 36379946 X TO SERVE AS THE PRIMARY FUNDRAISING ENTITY FOR PARKVIEW HEALTH SYSTEM, INC., AND EACH OF THE SEPARATELY LICENSED HOSPITALS FOR WHICH PARKVIEW HEALTH SYSTEM, INC. SERVES AS THE SOLE CORPORATE MEMBER. 0 0 20000 20000 0 THE MISSION OF PARKVIEW HEALTH FOUNDATION, INC. IS TO INSPIRE THE GENEROUS SPIRIT OF OUR COMMUNITY THAT BRINGS GIFTS OF HEALING AND COMFORT TO EVERYONE PARKVIEW SERVES. GENEROSITY SIGNIFICANTLY AIDS IN THE HEALING OF, AND CARING FOR, EACH PATIENT AND FAMILY, AND DONORS SERVE THEIR COMMUNITY THROUGH THEIR GIFTS. CONTRIBUTIONS TO PARKVIEW HEALTH FOUNDATION, INC. ARE VITAL FOR PARKVIEW TO CONTINUE MEETING THE CHANGING HEALTH NEEDS OF THE REGION.IN 2023, PARKVIEW HEALTH FOUNDATION, INC. PROVIDED FUNDING TO PARKVIEW HOSPITAL, INC. TO SUPPORT THE PONTIAC STREET MARKET PROGAM FOR ITS POINT-OF-SALE SYSTEM. (SEE SCHEDULE O FOR CONTINUATION)THE PONTIAC STREET MARKET PROGRAM PROVIDES HEALTHY AND AFFORDABLE FOOD OPTIONS IN AN AREA PREVIOUSLY CONSIDERED A FOOD DESERT AND IS A FULL-SERVICE GROCERY STORE THAT PROVIDES FRESH PRODUCE, MEATS, DAIRY, PREPARED FOODS, BAKED GOODS, AND EVEN A SANDWICH COUNTER. 20000 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 IN X STANTON RISSER 2602669380 1450 PRODUCTION RD FORT WAYNE IN 468081167 JEANNE' WICKENS DIRECTOR/PH CHIEF FINANCIAL OFFICER 1.00 39.00 X X 0 2165508 277888 RAYMOND DUSMAN DIRECTOR/PCE PRESIDENT 1.00 39.00 X 0 3055101 355517 DAVID STOREY DIRECTOR/PH CHIEF LEGAL & COMPLIANCE OFFICER 1.00 39.00 X 0 935035 174654 DENA JACQUAY PH CHIEF ADMINISTRATIVE OFFICER 1.00 39.00 X 0 1629814 296497 0 7785458 1104556 0 0 1 0 0 5050087 24361 5074448 1 1 5074449 0 0 1 20000 20000 20000 20000 0 0 0 1473339 0 287846 327563 211225 0 116338 0 26071754 0 8456437 0 36405714 0 712 0 23000 0 2056 0 25768 X 0 22147306 0 14232640 0 36379946 0 36405714 X 5054449 31325497 X 0 1 X 1 0 X 5074448 5074448 5074448 5074448 4948598 125850 1 1 5074449 X PART II, SHORT YEAR EXPLANATION: PARKVIEW HEALTH FOUNDATION, INC. RECEIVED IRS EXEMPT STATUS UNDER IRC SECTION 501(C)(3) WITH PULIC CHARITY STATUS 170(B)(1)(A)(VI) EFFECTIVE JANUARY 27, 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9766610 9766610 0.58820 0.29670 0.11510 1 0 211430 211225 205 116133 116133 116338 DUE TO/FROM INTERUNIT 7621540 INTEREST IN ASSETS AT COMMUNITY FOUNDATION OF WABASH COUNTY 652787 INTEREST IN ASSETS AS WHITLEY COUNTY COMMUNITY FOUNDATION, INC. 180160 GIFT CARDS 1950 8456437 CHARITABLE GIFT ANNUITY 2056 2056 X PART V, LINE 4: THE LINE OF CONTRIBUTIONS REFLECTS THE AMOUNT OF NET ASSETS TRANSFERRED FROM PARKVIEW FOUNDATION, INC.; PARKVIEW HUNTINGTON HOSPITAL FOUNDTION, INC.; PARKVIEW WABASH HOSPITAL FOUNDATION, INC. AND WHITLEY MEMORIAL HOSPITAL FOUNDATION, INC. ALLEN: BOARD DESIGNATED ENDOWMENTS ARE USED TO COVER THE OPERATING EXPENSES OF THE FOUNDATION. PERMANENT ENDOWMENTS ARE USED FOR SCHOLARSHIPS, CHAPLAINCY SERVICES AND CANCER INSTITUTE SERVICES. HUNTINGTON: THE GOAL OF THE HUNTINGTON COUNTY MEDICAL SOCIETY ENDOWMENT FUND IS TO PROVIDE SUPPORT FOR EDUCATION, TRAINING AND PROFESSIONAL CERTIFICATION REIMBURSEMENT FOR MEMBERS OF THE STAFF OF THE HOLLY D. SALE REHABILITATION AND WELLNESS CENTER AND THE PARKVIEW HUNTINGTON HOSPITAL CENTER FOR WOUND HEALING, AND THAT ARE CONSISTENT WITH THE MISSION AND PURPOSES OF THE FOUNDATION. WABASH: THE PRIMARY PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE FINANCIAL SUPPORT TO PROGRAMS AND OPERATIONS RELATED TO PATIENT-FOCUSED CARE AT PARKVIEW WABASH HOSPITAL, INC. ENDOWMENT FUNDS ARE ALSO USED FOR SCHOLARSHIPS. WHITLEY: THE GOAL OF THE SCHULTZ ENDOWMENT FUND IS TO CONTINUOUSLY IMPROVE PATIENT CARE AND THE EDUCATION OF LOCAL STAFF MEMBERS. WHITLEY MEMORIAL HOSPITAL, INC. EMPLOYEES APPLY FOR SCHOLARSHIPS FUNDED THROUGH THE SUPPORT OF THIS GENEROUS BEQUEST. PART X, LINE 2: PARKVIEW HEALTH SYSTEM, INC. AND SUBSIDIARIES - NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): INCOME TAXES: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE CORPORATION AND CERTAIN AFFILIATED ENTITIES ARE TAX-EXEMPT ORGANIZATIONS AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CERTAIN SUBSIDIARIES OF THE CORPORATION ARE TAXABLE ENTITIES, THE TAX EXPENSE AND LIABILITIES OF WHICH ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES EACH FILE A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO HEALTH SYSTEMS INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS OF EACH ENTITY, THE CONTINUED TAX-EXEMPT STATUS OF BONDS, THE NATURE, CHARACTERIZATION AND TAXABILITY OF JOINT VENTURE INCOME, AND VARIOUS POSITIONS RELATING TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (REPORTED ON FORM 990T). AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. FORMS 990 AND 990T FILED BY THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORMS 990 AND 990T FILED BY THE CORPORATION AND ITS TAX-EXEMPT AFFILIATED ENTITIES ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION FOR THE YEAR 2019 AND PRIOR. 1 PARKVIEW HOSPITAL INC 11109 PARKVIEW PLAZA DR FORT WAYNE IN 468451701 350868085 501(C)(3) 20000 0 POINT-OF-SALE SYSTEM FOR PONTIAC STREET MARKET PROGRAM 1 0 PART I, LINE 2: HOSPITAL AND HEALTH SYSTEM FUNDING: HOSPITAL AND HEALTH SYSTEM DEPARTMENTS COMPLETE FUNDING REQUEST FORMS THAT ARE RETURNED TO THE FOUNDATION. UPON COMPLETION OF THE PROJECT, THE DEPARTMENT SUBMITS A REIMBURSEMENT REQUEST ALONG WITH AN ATTACHED PURCHASE ORDER OR RECEIPT FOR SUPPLIES. BASED UPON THE ORGANIZATION'S AUTHORITY TO ACT POLICY, APPROVALS ARE MADE BY THE FOUNDATION DIRECTOR AND FOUNDATION BOARD. 0 1 0 0 0 0 0 0 0 RAYMOND DUSMAN DIRECTOR/PCE PRESIDENT 0 1055950 0 203561 0 1795590 0 311300 0 44217 0 3410618 0 1730542 JEANNE' WICKENS DIRECTOR/PH CHIEF FINANCIAL OFFICER 0 834975 0 187034 0 1143499 0 239228 0 38660 0 2443396 0 1101767 DENA JACQUAY PH CHIEF ADMINISTRATIVE OFFICER 0 759072 0 149247 0 721495 0 239600 0 56897 0 1926311 0 685401 DAVID STOREY DIRECTOR/PH CHIEF LEGAL & COMPLIANCE 0 601486 0 113691 0 219858 0 132779 0 41875 0 1109689 0 218148 PART I, LINE 3 RELATED ORGANIZATION, PARKVIEW HEALTH SYSTEM, INC., USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF PARKVIEW HEALTH FOUNDATION, INC.'S CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE OF RELATED ORGANIZATION PARKVIEW HEALTH SYSTEM, INC. INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE OF RELATED ORGANIZATION PARKVIEW HEALTH SYSTEM, INC. PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PAYMENTS THE FOLLOWING INDIVIDUALS PARTICIPATE IN SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION PLANS. BENEFITS EARNED UNDER THE PLANS WILL FUND THE EMPLOYEES' EVENTUAL RETIREMENT BENEFIT. THESE BENEFITS ARE PROVIDED IN EXCHANGE FOR THE EMPLOYEES' YEARS OF SERVICE TO THE ORGANIZATION AND THE AMOUNT OF THE BENEFITS MAY VARY FROM YEAR TO YEAR. THE FOLLOWING INDIVIDUALS VESTED IN A PORTION OF THEIR DEFERRED COMPENSATION PLANS, WHICH IS TREATED AS TAXABLE INCOME TO THE INDIVIDUALS AT THE TIME OF VESTING. THESE AMOUNTS ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III): RAYMOND DUSMAN $1,730,542; DENA JACQUAY $685,401; DAVID STOREY $218,148; JEANNE' WICKENS $1,101,767 AMOUNTS LISTED ABOVE THAT HAVE BEEN REPORTED AS DEFERRED COMPENSATION ON PRIOR FORM 990 WILL ALSO BE REFLECTED IN SCHEDULE J, PART II, COLUMN (F). FOR EXAMPLE, THE AMOUNT OF $1,730,542 REPORTED AS REQUIRED FOR DR. DUSMAN WAS A RESULT OF THE VESTING OF SUCH AMOUNT UNDER THE TERMS OF THE RESPECTIVE PLANS. HOWEVER, THESE AMOUNTS WERE PREVIOUSLY REPORTED IN DR. DUSMAN'S DEFERRED COMPENSATION OVER MORE THAN 10 YEARS AS THE AMOUNTS WERE DEFERRED UNDER THE PLANS. AS SUCH, THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN (F) IS AN INDICATION OF AMOUNTS THAT HAVE BEEN REPORTED TWICE, ONCE AS A DEFERRAL AND ONCE AS VESTED. THE FOLLOWING INDIVIDUALS HAVE AN AMOUNT INCLUDED IN SCHEDULE J, PART II, COLUMN (C) FOR AN AMOUNT EARNED BUT NOT YET VESTED UNDER ONE OF PARKVIEW'S DEFERRED COMPENSATION PLANS. THE AMOUNTS ARE AT RISK AND WILL NOT BE PAID UNLESS AND UNTIL EACH EMPLOYEE HAS PROVIDED SUBSTANTIAL FUTURE SERVICES TO THE ORGANIZATION. BENEFITS UNDER THE PLANS VEST AT THE TIME SET FORTH IN THE PLAN DOCUMENTS AND ARE FORFEITED IF THE EMPLOYEES TERMINATE EMPLOYMENT BEFORE SATISFYING THOSE PLAN CONDITIONS. DEFERRALS REPORTED IN SCHEDULE J, PART II, COLUMN (C) INCLUDE: RAYMOND DUSMAN $275,000; DENA JACQUAY $200,000; DAVID STOREY $103,079; JEANNE' WICKENS $216,128 FORM 990, PART V, LINES 1A, 1B AND 2A: PARKVIEW HEALTH SYSTEM, INC. (PH), EIN 35-1972384 IS THE COMMON PAYING AGENT FOR THE FILING ORGANIZATION, PARKVIEW HEALTH FOUNDATION, INC., EIN 92-1994990. THEREFORE, ALL APPLICABLE IRS TAX FILINGS, INCLUDING FORMS 1099, 1096, W-2 AND W-3 ARE REPORTED AND FILED BY PH. THE TOTAL NUMBER REPORTED IN BOX 3 OF FORM 1096 AND FILED BY THE COMMON PAYING AGENT, PH, FOR THE YEAR ENDED DECEMBER 31, 2023 WAS 704. THE TOTAL NUMBER OF EMPLOYEES REPORTED ON FORM W-3 AND FILED BY THE COMMON PAYING AGENT, PH, FOR THE YEAR ENDED DECEMBER 31, 2023 WAS 18,435. FOR PURPOSES OF COMPLETING FORM 990, PART V, LINE 1A, 1B, AND 2A, THE NUMBER REPORTED FOR THE PARKVIEW HEALTH FOUNDATION, INC. WAS 0 AND 0 RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION. PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, PARKVIEW HEALTH SYSTEM, INC. EIN 35-1972384 IS THE SOLE MEMBER OF PARKVIEW HEALTH FOUNDATION, INC. WITH CERTAIN RESERVED POWERS. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATE MEMBER SHALL HAVE THE FOLLOWING RESERVED POWERS: (A) APPOINT DIRECTORS (INCLUDING APPOINTMENTS TO FILL A VACANCY) AND INITIATE THE REMOVAL AND REMOVE ANY DIRECTOR OF THE CORPORATION, WITH OR WITHOUT CAUSE, PROVIDED CONSIDERATION IS GIVEN TO RECOMMENDATIONS OF THE BOARD OR A SYSTEM HOSPITAL, AS APPROPRIATE, REGARDING SUCH APPOINTMENT OR REMOVAL, IF ANY ARE SO MADE; (B) APPOINT (INCLUDING APPOINTMENTS TO FILL A VACANCY) AND INITIATE THE REMOVAL AND REMOVE THE SENIOR VICE PRESIDENT OF THE CORPORATION, WITH OR WITHOUT CAUSE, PROVIDED CONSIDERATION IS GIVEN TO RECOMMENDATIONS OF THE BOARD REGARDING SUCH APPOINTMENT OR REMOVAL, IF ANY ARE SO MADE; (C) APPROVE AND ADOPT THE STRATEGIC PLAN FOR THE CORPORATION, INCLUDING ANY INDIVIDUAL INITIATIVES OR ARRANGEMENTS, SUCH AS A NEW SERVICE OR CONTRACTUAL ARRANGEMENT, DEEMED BY THE CORPORATE MEMBER TO BE OF STRATEGIC IMPORTANCE TO THE CORPORATION AND DIRECT AND MONITOR COMPLIANCE WITH SUCH PLANS, INITIATIVES AND ARRANGEMENTS; (D) APPROVE AND ADOPT THE CAPITAL AND OPERATING BUDGETS OF THE CORPORATION; (E) APPROVE THE INCURRENCE OF ANY DEBT PROPOSED BY THE CORPORATION, AND REQUIRE THE INCURRENCE OF DEBT BY THE CORPORATION, WHERE APPROPRIATE; (F) APPROVE THOSE TRANSFERS OF ASSETS BY THE CORPORATION, WHETHER BY SALE OR GIFT, WHERE THE ASSET BEING TRANSFERRED IS AN INTEREST IN REAL PROPERTY OR IS AN OPERATING ASSET OF THE CORPORATION, UNLESS OTHERWISE IDENTIFIED IN PREVIOUSLY APPROVED STRATEGIC PLANS, INITIATIVES, ARRANGEMENTS OR BUDGETS. (G) APPROVE PARTICIPATION (INCLUDING THE EXERCISE OF RENEWAL OPTIONS) BY THE CORPORATION IN NETWORKS, AFFILIATIONS, JOINT VENTURES, AND PARTNERSHIPS, AND REQUIRE PARTICIPATION BY THE CORPORATION IN SUCH ARRANGEMENTS; (H) APPROVE ANY AMENDMENT TO THE BYLAWS OR THE ARTICLES OF INCORPORATION OF THE CORPORATION, AND REQUIRE AMENDMENT OF THESE GOVERNING DOCUMENTS AS NECESSARY OR ADVISABLE TO RESOLVE SIGNIFICANT ETHICAL ISSUES, TO MAINTAIN TAX-EXEMPT STATUS, OR TO PREVENT SIGNIFICANT ADVERSE LEGAL OR FINANCIAL EFFECTS TO THE CORPORATION OR THE CORPORATE MEMBER. THE CORPORATE MEMBER SHALL FROM TIME TO TIME DEVELOP POLICIES FOR THE IMPLEMENTATION OF THE RESERVED POWERS. FORM 990, PART VI, SECTION A, LINE 7B SEE SCHEDULE O EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 7A FORM 990, PART VI, SECTION A, LINE 8B AT THE CURRENT TIME NO EXECUTIVE COMMITTEE EXISTS. THE BYLAWS ALLOW FOR SUCH COMMITTEE IN THE FOLLOWING PASSAGE: THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION, THE SENIOR VICE PRESIDENT OF THE CORPORATION, THE CHIEF ADMINISTRATIVE OFFICER OF THE CORPORATE MEMBER, AND THE CHIEF EXECUTIVE OFFICER OF THE CORPORATE MEMBER OR HIS/HER DESIGNEE, AND SUCH OTHER PERSONS AS IDENTIFIED BY THE CHAIR, EACH OF WHOM SHALL BE ENTITLED TO VOTE, AND ALL OF WHOM SHALL BE DIRECTORS OF THE CORPORATION. IN NO EVENT SHALL THE MEMBERS OF THE EXECUTIVE COMMITTEE EXCEED EIGHT (8) PEOPLE. THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE CORPORATION IN ANY MATTER WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD FOR ITS RATIFICATION OF ITS ACTION, EXCEPT, IN ACCORD WITH ACT SECTION 23-17-15-6, THE EXECUTIVE COMMITTEE MAY NOT: (A) AUTHORIZE DISTRIBUTIONS; (B) APPROVE OR RECOMMEND TO THE CORPORATE MEMBER ACTION REQUIRED TO BE APPROVED BY THE CORPORATE MEMBER UNDER THE ACT; (C) FILL VACANCIES ON THE BOARD OR ON A COMMITTEE; OR (D) ADOPT, AMEND, OR REPEAL BYLAWS FOR THE CORPORATION. THE CHAIR OF THE BOARD SHALL SERVE AS CHAIR OF THE EXECUTIVE COMMITTEE. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED BY THE CHAIR OR BY THREE (3) MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B PURSUANT TO PARKVIEW HEALTH SYSTEM INC.'S BYLAWS, THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE MAY ACT ON BEHALF OF THE CORPORATION TO PROVIDE REVIEW OF THE CORPORATION AND ITS SUBSIDIARY CORPORATIONS' FORM 990 FILINGS. PARKVIEW HEALTH FOUNDATION, INC. IS A SUBSIDIARY CORPORATION OF PARKVIEW HEALTH SYSTEM, INC. AN ELECTRONIC COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY AND THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE, PRIOR TO FILING WITH THE IRS. ON OCTOBER 24, 2024, THE SYSTEM COMPLIANCE AND AUDIT COMMITTEE REVIEWED THE FORM 990 AS ULTIMATELY FILED WITH THE IRS. THIS REVIEW INCLUDED A PRESENTATION BY THE ORGANIZATION'S TAX PREPARER TO HIGHLIGHT THE SIGNIFICANT AREAS ON THE FORM 990 AND SUPPLEMENTAL SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C AS DESCRIBED IN ARTICLE IX SECTION 6, OF THE PARKVIEW HEALTH SYSTEM, INC. (PH) BYLAWS, PH ADOPTED PH'S COMPLIANCE POLICY FOR THE ORGANIZATION AND ITS NOT-FOR-PROFIT RELATED ORGANIZATIONS (AND AS LIKEWISE NOTED IN THEIR BYLAWS) WHEN ADDRESSING CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. THIS COMPLIANCE POLICY (COMPLIANCE POLICY #14) REQUIRES THAT EACH BOARD MEMBER, BOARD COMMITTEE MEMBER, AND KEY MANAGEMENT PERSONNEL MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM. THIS INFORMATION IS PROVIDED TO THE CHAIRMAN OF THE BOARD (FOR BOARD AND BOARD COMMITTEE MEMBERS) AND TO SENIOR MANAGEMENT (FOR KEY MANAGEMENT PERSONNEL). IN ADDITION, AS TO THE CONDUCT OF BOARD MEETINGS, THE FOLLOWING PROCESS IS FOLLOWED: "WHENEVER A PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE IS CONSIDERING A TRANSACTION OR ARRANGEMENT WITH AN ORGANIZATION, ENTITY OR INDIVIDUAL IN WHICH A PERSON COVERED BY THIS POLICY HAS A FINANCIAL OR CONFLICTING INTEREST, THE FOLLOWING SHALL OCCUR: 1. THE INTERESTED PERSON MUST DISCLOSE THE FINANCIAL OR CONFLICTING INTEREST AND ALL MATERIAL FACTS TO THE PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE; 2. THE INTERESTED PERSON WITH THAT FINANCIAL OR CONFLICTING INTEREST MAY MAKE A PRESENTATION AT THE BOARD OR BOARD COMMITTEE MEETING REGARDING THE TRANSACTION OR ARRANGEMENT HOWEVER, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE FINANCIAL OR CONFLICTING INTEREST; AND 3. THE PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE MUST APPROVE THE TRANSACTION OR ARRANGEMENT BY A MAJORITY VOTE OF THE BOARD MEMBERS PRESENT AT A MEETING THAT HAS A QUORUM, NOT INCLUDING THE VOTE OF THE INTERESTED PERSON. THE INTERESTED PERSON MAY NOT VOTE ON THE MATTER. A. UPON THE REQUEST OF PH OR PH AFFILIATE BOARD OR BOARD COMMITTEE, THE MATTER MAY BE DELEGATED TO THE PH COMPLIANCE AND AUDIT COMMITTEE FOR EVALUATION, RECOMMENDATION AND/OR DETERMINATION. 4. WHENEVER A FINANCIAL OR CONFLICTING INTEREST IS ADDRESSED BY A PH OR PH AFFILIATE BOARD, NOTICE SHALL BE GIVEN TO THE PH COMPLIANCE OFFICER / GENERAL COUNSEL." FORM 990, PART VI, SECTION B, LINE 15 LINES 15A AND 15B ARE ANSWERED NO IN ACCORDANCE WITH THE IRS INSTRUCTIONS. RELATED ORGANIZATION, PARKVIEW HEALTH SYSTEM, INC., HAS A PROCESS IN PLACE FOR REVIEWING AND APPROVING COMPENSATION OF THE CEO & EVP LEVEL EXECUTIVES. THE PROCESS INCLUDES CONSULTATIONS WITH AN INDEPENDENT COMPENSATION ADVISOR AND THE REVIEW OF APPROPRIATE COMPARABILITY DATA; REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE GOVERNING BODY CONSISTING OF MEMBERS WHO DO NOT HAVE A CONFLICT OF INTEREST CONCERNING THE COMPENSATION; AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. IN 2023, THE COMPENSATION COMMITTEE OF PARKVIEW HEALTH SYSTEM, INC. REVIEWED AND APPROVED ALL CEO & EVP LEVEL COMPENSATION, BENEFITS, AND PERQUISITES FOR THE 2023 COMPENSATION PACKAGE, PURSUANT TO THE PARKVIEW HEALTH BYLAWS. IN ADDITION, AGGREGATE INFORMATION ON ALL OTHER EXECUTIVE ROLES (OUTSIDE OF THE CEO & EVPS) IS SHARED. THE COMPENSATION PACKAGE OF THE CEO AND EVPS WAS APPROVED BY A MAJORITY OF INDEPENDENT COMPENSATION COMMITTEE MEMBERS. ADDITIONALLY, THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE PLAN DOCUMENTS FOR THE MANAGEMENT INCENTIVE COMPENSATION PLAN (MICP) AND THE PHYSICIAN AND PROVIDER INCENTIVE COMPENSATION PLAN (PICP). THE BOARD OF PARKVIEW HEALTH SYSTEM, INC. APPROVES ANY CHANGES IN COMPENSATION FOR THE CEO. PARKVIEW'S INDEPENDENT CONSULTANT PREPARES A SUMMARY OF THE EXECUTIVE COMPENSATION PROCESS USING DATA FROM MULTIPLE PUBLISHED SURVEYS PREPARED BY INDEPENDENT FIRMS FOR POSITIONS THAT ARE FUNCTIONALLY COMPARABLE IN SIMILAR-SIZED HEALTH SYSTEMS AND HOSPITAL ORGANIZATIONS ON BOTH A REGIONAL AND NATIONAL BASIS. THE INDEPENDENT CONSULTANT PROVIDES A STATEMENT OF REASONABLENESS OF THE COMPENSATION PROVIDED TO THE CEO AND EVP LEVEL EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS FROM PARKVIEW FOUNDATION, INC. 18,026,797. TRANSFER OF NET ASSETS FROM PARKVIEW DEKALB HOSPITAL FOUNDATION, INC. 132,711. TRANSFER OF NET ASSETS FROM PARKVIEW HUNTINGTON HOSPITAL FOUNDATION, INC. 3,228,281. TRANSFER OF NET ASSETS FROM PARKVIEW LAGRANGE HOSPITAL FOUNDATION, INC. 495,260. TRANSFER OF NET ASSETS FROM COMMUNITY HOSPITAL OF NOBLE COUNTY FOUNDATION 2,180,366. TRANSFER OF NET ASSETS FROM PARKVIEW WABASH HOSPITAL FOUNDATION, INC. 6,500,953. TRANSFER OF NET ASSETS FROM WHITLEY MEMORIAL HOSPITAL FOUNDATION, INC. 761,129. PARKVIEW HEALTH SYSTEM INC 1450 PRODUCTION RD FORT WAYNE IN 468081167 351972384 HEALTH CARE IN 501(C)(3) LINE 12C, III-FI N/A 0 PARKVIEW HOSPITAL INC 11109 PARKVIEW PLAZA DR FORT WAYNE IN 468451701 350868085 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW FOUNDATION INC 3844 NEW VISION DR FORT WAYNE IN 468451724 237220589 FUND MGMT IN 501(C)(3) LINE 12A, I PARKVIEW HOSPITAL INC 0 DEKALB MEMORIAL HOSPITAL INC 1316 E 7TH ST AUBURN IN 467062515 351064295 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW DEKALB HOSPITAL FOUNDATION INC 1316 E 7TH ST AUBURN IN 467062515 356047817 FUND MGMT IN 501(C)(3) LINE 12A, I DEKALB MEMORIAL HOSPITAL INC 0 HUNTINGTON MEMORIAL HOSPITAL INC 2001 STULTS RD HUNTINGTON IN 467501291 351970706 HOSPITAL CARE IN 501(C)(3) LINE 3 PARKVIEW HEALTH SYSTEM INC 0 PARKVIEW HUNTINGTON HOSPITAL FOUNDATION INC 2001 STULTS RD HUNTINGTON IN 467501291 320012095 FUND MGMT IN 501(C)(3) LINE 12A, I HUNTINGTON MEMORIAL HOSPITAL INC 0 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