2025-11-13T12:26:05+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2024-01-01 237005720 Bryan Foundation BRYA 4024811111 1600 South 48th Street Lincoln NE 685061299 MICHAEL DEWERFF VP FINANCE & CFO 4024811111 2025-11-13 true Michael Engle P00482834 8162216300 2025-11-13 2024 2025-03-06 01:10:19Z MICHAEL DEWERFF 1600 South 48th Street Lincoln NE 685061299 7063913 false X HTTPS://WWW.BRYANHEALTH.COM/BRYAN-FOUNDATION/ X 1934 NE BRYAN FOUNDATION'S MISSION IS TO ADVANCE HEALTH, EXCELLENCE IN PATIENT CARE, AND HEALTH-RELATED EDUCATION THROUGH PHILANTHROPIC SUPPORT OF BRYAN HEALTH AND ITS AFFILIATES. 25 21 0 21 0 5289216 5381610 0 0 1100190 1437779 0 0 6389406 6819389 6667070 2020945 0 0 0 0 0 0 0 366321 413133 7033391 2434078 -643985 4385311 44901456 52435121 163757 163384 44737699 52271737 BRYAN FOUNDATION'S MISSION IS TO ADVANCE HEALTH, EXCELLENCE IN PATIENT CARE, AND HEALTH-RELATED EDUCATION THROUGH PHILANTHROPIC SUPPORT OF BRYAN HEALTH AND AFFILIATES. false false 2020945 2020945 0 BRYAN FOUNDATION PROVIDES FINANCIAL SUPPORT AND FUND-RAISING SERVICES TO SUPPORT ITS PARENT ORGANIZATION, BRYAN HEALTH, AND ITS RELATED NON-PROFIT AFFILIATES TO COMMITMENT TO: (1) PROVIDE MEDICAL CARE TO ALL INDIVIDUALS, WITHOUT REGARD TO THEIR ABILITY TO PAY, (2) PROVIDE ADVANCED HEALTH CARE TECHNOLOGY AND TREATMENT, (3) ASSURE ACADEMIC AND CONTINUING EDUCATION FOR NURSES, PHYSICIANS AND OTHER HEALTHCARE PROFESSIONALS, AND (4) PROVIDE SCHOLARSHIPS FOR STUDENTS SEEKING A CAREER IN HEALTHCARE, AND PRIMARILY ATTEND BRYAN COLLEGE OF HEALTH SERVICES. 2020945 true true false false false false false false false true false false false false true true false true false false false false false false false false false true true true false false false false false false false false false false true true false false false true true true false false true 33 0 true 0 false false false false false true true false false false false false false X 25 21 true false false false true true true true true false false false true true true true true true true false false false NE X MICHAEL DEWERFF 4024811111 1600 SOUTH 48TH STREET LINCOLN NE 685061299 MICHAEL DEWERFF VP & CFO BRYAN HEALTH/EX-OFFICIO/DIRECTOR 1.0 52.0 X X 0 1018593 35687 QUINN LAWTON TREASURER/SECRETARY/DIRECTOR 1.0 0 X X 0 0 0 REGINALD KUHN CHAIR/DIRECTOR 1.0 0 X X 0 0 0 RUSSELL GRONEWOLD CEO - BRYAN HEALTH/PRESIDENT/EX-OFFICIO/DIRECTOR 1.0 53.0 X X 0 1727304 50173 BEN KISER DIRECTOR 1.0 0 X 0 0 0 CHRIS HOVE DIRECTOR 1.0 0 X 0 0 0 CRYSTAL LIVINGSTON DIRECTOR 1.0 0 X 0 0 0 DAN GRASSO DIRECTOR 1.0 0 X 0 0 0 DEB SCHORR DIRECTOR 1.0 0 X 0 0 0 ERIC SUTTON DIRECTOR 1.0 0 X 0 0 0 GREG DYNEK DIRECTOR 1.0 1.0 X 0 0 0 JAKE MUHLEISEN DIRECTOR 1.0 0 X 0 0 0 JAMES TREY PITTENGER DIRECTOR 1.0 0 X 0 0 0 JILL DAVIS DIRECTOR 1.0 0 X 0 0 0 JOHN LAFLIN DIRECTOR 1.0 0 X 0 0 0 JOHN OLSSON DIRECTOR 1.0 0 X 0 0 0 JOSEPH CHIU MD DIRECTOR 1.0 0 X 0 28860 0 JUDY LICHTI DIRECTOR 1.0 0 X 0 0 0 LAYNE SUP DIRECTOR 1.0 0 X 0 0 0 LOEL BROOKS DIRECTOR 1.0 0 X 0 0 0 MIKE WORKS DIRECTOR 1.0 0 X 0 0 0 NELLE WOODS DIRECTOR 1.0 0 X 0 0 0 PREETA BANSAL DIRECTOR 1.0 0 X 0 0 0 ROBERT RAVENSCROFT JR DIRECTOR 1.0 50.0 X 0 628423 59253 SCOTT MCHAM DO DIRECTOR 1.0 0 X 0 0 0 0 3403180 145113 0 false true false 0 346567 448395 4586648 229538 5381610 0 0 0 0 0 1051017 1051017 0 0 631286 244524 386762 0 386762 386762 0 0 0 0 0 0 6819389 0 0 1437779 806766 806766 1214179 1214179 0 0 25562 25562 30712 30712 10292 0 10292 0 CORPORATE COST ALLOCATION 346567 346567 0 0 0 0 2434078 2020945 413133 0 2801956 5641119 2807397 2626014 0 0 0 0 0 0 0 0 39266068 44144634 0 0 26035 23354 44901456 52435121 155495 155646 0 0 8262 7738 163757 163384 X 11784815 13975027 32952884 38296710 44737699 52271737 44901456 52435121 X 4385311 3200322 -51595 X false true true false X 13022121 6475518 5758839 5289216 5381610 35927304 0 0 13022121 6475518 5758839 5289216 5381610 35927304 4538338 31388966 518480 560662 626135 843618 1051017 3599912 0 0 0 0 0 0 0 39527216 0 0.79411 0.79293 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27716482 886563 3184375 359874 91048 31336498 23271592 1525232 3393953 370713 103582 27716482 27165079 1810225 -3461324 280358 1962030 23271592 25024887 677541 3122250 280358 1379241 27165079 21719826 1370125 2457737 222698 300103 25024887 0.262 0.42 0.318 false false Federal Income Taxes LIABILITY FOR ANNUITIES 7738 7738 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION'S ENDOWMENT FUNDS ARE ESTABLISHED AND MAINTAINED TO PROVIDE THE CHARITABLE DISTRIBUTION OF FUNDS TO BRYAN MEDICAL CENTER FOR CAPITAL AND PROGRAMMATIC SUPPORT, AND TO PROVIDE SCHOLARSHIPS TO STUDENTS WHO ATTEND THE BRYAN COLLEGE OF HEALTH SCIENCES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE. SEVERAL OF THE ORGANIZATIONS REALIZED CERTAIN INCOME WHICH THE INTERNAL REVENUE SERVICE (IRS) CONSIDERS TO BE UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC), SUBTOPIC 740-10, INCOME TAXES, THE SYSTEM MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE-LIKELY-THAN-NOT" THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ASC SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURE. THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AT DECEMBER 31, 2024, AND 2023. THE SYSTEM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. TAX RETURNS FILED BY THE SYSTEM ARE SUBJECT TO EXAMINATION BY THE IRS UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. THE SYSTEM RECOGNIZES INTEREST AND/OR PENALITIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE SYSTEM DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2024, AND 2023. true BRYAN MEDICAL CENTER 1600 S 48TH STREET LINCOLN NE 68506 470376552 501(C)(3) 409334 229538 FMV SCULPTURES FOR THE APRIL SAMPSON CANCER CENTER; VARIOUS IN-KIND NON-PPE GENERAL SUPPORT BRYAN HEALTH 1600 SOUTH 48TH STREET LINCOLN NE 68506 363414823 501(C)(3) 117003 GENERAL SUPPORT BRYAN PHYSICIAN NETWORK 1600 SOUTH 48TH STREET LINCOLN NE 68506 201357375 501(C)(3) 18000 GENERAL SUPPORT GRAND ISLAND REGIONAL MEDICAL CENTER 3533 PRAIRIE VIEW STREET GRAND ISLAND NE 68803 352621082 501(C)(3) 10000 GENERAL SUPPORT 4 0 EMPLOYEE CARING FUND 44 59994 SCHOLARSHIPS - STUDENTS ATTENDING BRYAN COLLEGE OF HEALTH SCIENCES 233 1154185 Schedule I, Part I, Line 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS - EMPLOYEE CARING FUND EMPLOYEES OF A RELATED ORGANIZATION ARE REQUIRED TO COMPLETE A FORM TO REQUEST ASSISTANCE. THE FORM IS REVIEWED AND APPROVED BY THE EMPLOYEE CARING FUND COMMITTEE PRIOR TO THE FUNDS BEING GRANTED. Schedule I, Part I, Line 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS - SCHOLARSHIPS STUDENTS AT BRYAN COLLEGE OF HEALTH SCIENCES SELF-IDENTIFY AND PROVIDE DOCUMENTATION THAT MEETS THE CRITERIA OF THE VARIOUS SCHOLARSHIPS OFFERED. THE COLLEGE FINANCIAL AID OFFICE MAKES THE SELECTIONS, THE BRYAN FOUNDATION BOARD REVIEWS THE STUDENTS CRITERIA TO ENSURE IT QUALIFIES WITH THE DONOR SCHOLARSHIP GIFT AGREEMENT. THE STUDENTS RECEIVE A SCHOLARSHIP AWARD LETTER NOTIFYING THEM OF THE AWARD. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds AS PART OF ITS MISSION, THE ORGANIZATION PROVIDES GRANTS AND OTHER ASSISTANCE TO ITS RELATED NOT-FOR-PROFIT ORGANIZATIONS WHEN THE USE OF THE GRANT WILL FURTHER THE ORGANIZATION'S CHARITABLE MISSION. THE CONTRIBUTION'S COMMITTEE REVIEWS AND DISCUSSES ALL GRANT REQUESTS IN DETAIL PRIOR TO APPROVAL. ALL GRANTS ARE SUBJECT TO THE POLICIES AND PROCEDURES SET FORTH BY BRYAN HEALTH WHICH ENSURES ALL FUNDS ARE USED IN ACCORADANCE WITH THE ORGANIZATION'S EXEMPT PURPOSE. false true false false false false false false false RUSSELL GRONEWOLD CEO - BRYAN HEALTH/PRESIDENT/EX-OFFICIO/DIRECTOR 0 1052649 0 328847 0 345808 0 24150 0 26023 0 1777477 0 0 MICHAEL DEWERFF VP & CFO BRYAN HEALTH/EX-OFFICIO/DIRECTOR 0 602483 0 175429 0 240681 0 17250 0 18437 0 1054280 0 0 ROBERT RAVENSCROFT JR DIRECTOR 0 403587 0 99406 0 125430 0 24150 0 35103 0 687676 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation BRYAN FOUNDATION DID NOT PAY SALARY EXPENSE DURING THE TAX YEAR. EMPLOYEES WHO DIRECTLY SUPPORT BRYAN FOUNDATION'S MISSION ARE EMPLOYEES OF BRYAN HEALTH. BRYAN HEALTH BOARD OF TRUSTEES BELIEVES COMPENSATION FOR SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE LARGEST PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY. BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOPHY, IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGEMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2024. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANAEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. RELATED ORGANIZATION EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE PURVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY - SPECIFIC SALARY SURVEYS AND IS REGULARLY REVIEWED BY THE COMPENSATION COMMITTEE. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN ORDER TO ATTRACT AND RETAIN TALENTED, EXPERIENCED EXECUTIVES, BRYAN HEALTH OFFERS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TO ELEGIBLE EMPLOYEES. THE FOLLOWING PEOPLE LISTED IN FORM 990, PART VII, SECTION A, LINE 1A, PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED A PAYMENT DURING 2024: ROBERT RAVENSCROFT - $91,029 RUSSELL GRONEWOLD - $284,573 MICHAEL DEWERFF - $193,098 Schedule J, Part II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBERS SERVING ON BRYAN FOUNDATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. DONATIONS TO BRYAN FOUNDATION ARE NOT USED TO PAY FOR SALARY EXPENSES. EMPLOYEES WHO DIRECTLY SUPPORT BRYAN FOUNDATION'S MISSION ARE EMPLOYEES OF BRYAN HEALTH. 1 205000 Market value X MISCELLANEOUS 26 24538 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - SCULPTURE FOR THE APRIL SAMPSON CANCER CENTER Other - MISCELLANEOUS NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS PERSONS LISTED IN PART VII, SECTION A, HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF THEIR EMPLOYMENT BY A BRYAN HEALTH ENTITY. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON AND VICE-CHAIRPERSON OF THE BOARD, THE IMMEDIATELY PRECEDING CHAIRPERSON OF THE BOARD, THE SECRETARY/TREASURER OF THE BOARD AND PRESIDENT AND VICE PRESIDENT OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY AND POWERS OF THE BOARD WHEN THE BOARD IS NOT IN SESSION, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER: (A) TO AMEND, ALTER OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; (B) TO ELECT, APPOINT OR REMOVE ANY MEMBER OF SUCH COMMITTEE OR ANY TRUSTEE OR OFFICER OF THE CORPORATION; (C) TO ADOPT A PLAN OF MERGER OR ADOPT A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; (D) TO AUTORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION; (E) TO AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKE PROCEEDINGS THEREFOR; (F) TO ADOPT A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION; OR (G) TO AMEND, ALTER OR REPEAL ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY SUCH COMMITTEE. NOTWITHSTANDING ANYTHING TO THE CONTRARY, THE EXECUTIVE COMMITTEE SHALL MEET PRIOR TO THE ANNUAL MEETING OF THE BOARD AND AT OTHER TIMES AS MAY BE NECESSARY TO RECOMMEND TO THE GOVERNANCE COMMITTEE OF THE SYSTEM A QUALIFED INDIVIDUAL TO FILL EACH OF THE POSITIONS OF ELECTED TRUSTEES WHOSE TERMS WILL EXPIRE AT THE ANNUAL MEETING OR TO FILL OTHER VACANCIES WHICH MAY OCCUR FROM TIME TO TIME AND SHALL ALSO BE RESPONSIBLE, UNLESS OTHERWISE PROVIDED HEREIN, FOR PROVIDING NOMINEES FOR OFFICERS AS WELL AS THE ORIENTATION OF TRUSTEES AND SUCH OTHER DUTIES AND RESPONSIBILITES THAT MAY BE ASSIGNED TO IT FROM TIME TO TIME BY THE BOARD. THE DESIGNATION AND APPOINTMENT OF AN EXECUTIVE COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD, OR ANY INDIVIDUAL TRUSTEE, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM/HER BY LAW. Form 990, Part VI, Line 6 Classes of members or stockholders AS STATED IN THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS, THE SOLE CORPORATE MEMBER OF BRYAN FOUNDATION IS BRYAN HEALTH. BRYAN HEALTH HAS THE RIGHT UNDER THE ORGANIZING DOCUMENTS TO: 1) APPROVE SIGNIFICANT DECISIONS OF THE ORGANIZATION'S GOVERNING BODY; 2) ELECT THE MEMBERS OF THE GOVERNING BODY; AND 3) RECEIVE ANY REMAINING ASSETS AFTER DISSOLUTION OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body BRYAN HEALTH AS SOLE CORPORATE MEMBER OF BRYAN FOUNDATION ("FOUNDATION"), HAS THE RIGHT UNDER THE ORGANIZING DOCUMENTS TO REMOVE ANY TRUSTEE FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE BY A TWO THIRDS VOTE OF THE BOARD OF BRYAN HEALTH. ELECTION OF FOUNDATION'S BOARD OF TRUSTEES SHALL AT ALL TIMES BE SUBJECT TO THE APPROVAL OF BRYAN HEALTH. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders BRYAN HEALTH IS THE SOLE CORPORATE MEMBER OF BRYAN FOUNDATION ("FOUNDATION'). PURSUANT TO THE GOVERNING DOCUMENTS, THE BOARD OF TRUSTEES OF FOUNDATION MAY MANAGE THE AFFAIRS OF THE CORPORATION; HOWEVER, THE BOARD OF TRUSTEES MAY NOT, WITHOUT THE PRIOR APPROVAL OF BRYAN HEALTH; (1) ADOPT ANY LONG-TERM CAPITAL OR OPERATIONAL BUDGET; (2) ADOPT ANY CHANGES IN ANY ANNUAL LONG-TERM CAPITAL BUDGET OR OPERATIONAL EXPENSE BUDGET EXCEEDING $250,00 IN ANY SINGLE TRANSACTION OR $500,000 IN ANY ONE CORPORATION FISCAL YEAR; (3) APPROVE OR IMPLEMENT AMENDMENTS TO ITS MISSION STATEMENT OR TO STRATEGIC PLANS; (4) AMEND THE BYLAWS OR ARTICLES OF INCORPORATION; (5) APPROVE THE TRANSFER, SALE OR OTHER DISPOSITION OF CAPITAL ASSETS IN ANY ONE CORPORATION FISCAL YEAR IN EXCESS OF $500,000; (6) ORGANIZE OR ACQUIRE, OR AUTHORIZE THE ORGANIZATION OR ACQUISITION OF ANY CORPORATION, ASSOCIATION, PARTNERSHIP, TRUST, SHARED SERVICE ARRANGEMENT, JOINT VENTURE OR OTHER ENTITY, DIRECTLY OR INDIRECTLY, WHERE THE CAPITAL EXPENDITURE OR OPERATING EXPENSES BY THE CORPORATION IN CONNECTION WITH SUCH ORGANIZATION OR ACQUISITION IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000; (7) APPROVE ANY INDEBTEDNESS INVOLVING A MORTGAGE OR LIEN OF ANY KIND OR NATURE ON ASSETS OF THE CORPORATION WHERE THE BORROWING OR INDEBTEDNESS IN ANY ONE CORPORATION FISCAL YEAR EXCEEDS $500,000; (8) ELECT OR APPOINT TRUSTEES OR THE PRESIDENT OF THE CORPORATION; OR (9) TAKE ANY OTHER ACTIONS WHICH MAY BE INCONSISTENT WITH BRYAN HEALTH'S GOALS AND OBJECTIVES. Form 990, Part VI, Line 11b Review of form 990 by governing body THIS 990 WAS PREPARED BY BRYAN HEALTH'S TAX DIVISION. DURING THE RETURN PREPARATION PROCESS, THE TAX DIVISION WORKS DILIGENTLY WITH OTHER DEPARTMENTS INCLUDING HUMAN RESOURCES, FINANCE, LEGAL, AND DEVELOPMENT TO GATHER INFORMATION TO COMPLETE FORM 990 AND ATTACHED SCHEDULES IN AN ACCURATE AND THOROUGH MANNER. THIS 990 WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CHIEF DEVELOPMENT OFFICER, AND OTHER KEY OFFICERS OF BRYAN HEALTH. THIS 990 WAS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. BRYAN HEALTH'S BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE. EACH MEMBER OF THE AUDIT COMMITTEE HAS THE OPPORTUNITY TO REVIEW THE COMPLETED COPY OF THIS 990 PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BRYAN FOUNDATION HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT IS MONITORED AND ENFORCED BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH. BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE QUESTIONNAIRE TO IDENTIFY ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS, OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT. THE QUESTIONNAIRE REQUIRES EACH COVERED PERSON TO SIGN A STATEMENT CERTIFYING THAT HE/SHE: (1) HAS REPORTED INFORMATION THAT IS CORRECT AND COMPLETE TO THE BEST OF THEIR KNOWLEDGE; (2) HAS READ THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE POLICY, AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY. COVERED PERSONS ARE ALSO REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME SUCH CONFLICTS ARISE. PERSONS WHO HAVE NOT RETURNED QUESTIONNAIRES ARE CONTACTED ADDITIONAL TIMES IN AN EFFORT TO RECEIVE COMPLETE AND ACCURATE RESPONSES FROM ALL PERSONS, FAILURE TO COMPLETE THE QUESTIONNAIRE CAN RESULT IN DISCIPLINARY ACTIONS. THE QUESTIONNAIRES ARE REVIEWED IN DETAIL BY THE GOVERNANCE COMMITTEE OF BRYAN HEALTH. CONFLICTS ARE CLOSELY MONITORED BY MEMBERS OF THE GOVERNANCE COMMITTEE. THE CONFLICT-OF-INTEREST POLICY HAS RESTRICTIONS FOR ANY BOARD MEMBER WITH A CONFLICT OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official BRYAN FOUNDATION DID NOT PAY SALARY EXPENSE DURING THE TAX YEAR. EMPLOYEES WHO DIRECTLY SUPPORT BRYAN FOUNDATION'S MISSION ARE EMPLOYEEES OF BRYAN HEALTH. BRYAN HEALTH'S BOARD OF TRUSTEES BELIEVES COMPENSATION FOR THE SENIOR MANAGEMENT TEAM MUST REFLECT THE COMPLEXITIES OF LEADING AND MANAGING A MULTI-HOSPITAL HEALTH SYSTEM THAT PROVIDES SERVICES THROUGHOUT MUCH OF THE STATE. RECOGNIZING THAT ITS LEADERS ARE RESPONSIBLE FOR THE QUALITY OF CARE, PATIENT SERVICES AND OVERALL FINANCIAL HEALTH OF ONE OF THE LARGEST PRIVATE EMPLOYERS IN LINCOLN/LANCASTER COUNTY. BRYAN HEALTH'S BOARD HAS ESTABLISHED A COMPENSATION PLAN THAT MATCHES THIS LEVEL OF RESPONSIBILITY. THIS PLAN, KNOWN AS THE SENIOR MANAGEMENT COMPENSATION PHILOSOLPHY IS REVIEWED AT LEAST ANNUALLY BY BRYAN HEALTH'S COMPENSATION COMMITTEE. THIS COMPENSATION PHILOSOPHY TARGETS BASE SALARY FOR SENIOR MANAGERS AT THE 50TH PERCENTILE OF THE MARKET. THE COMPENSATION COMMITTEE IS APPOINTED BY BRYAN HEALTH'S BOARD OF TRUSTEES AND IS MADE UP OF INDEPENDENT COMMUNITY LEADERS WHO ALL SERVE VOLUNTARILY, AND WHO MUST ADHERE TO A STRINGENT CONFLICT OF INTEREST POLICY. EXECUTIVE COMPENSATION IS DETERMINED AND REVIEWED PURSUANT TO GUIDELINES OUTLINED IN THE INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958 INCLUDING TAKING STEPS TO MEET THE REBUTTABLE PRESUMPTION STANDARD OF REASONABLENESS UNDER TREASURY REGULATION SECTION 53.4958-6. THE COMPENSATION COMMITTEE CONDUCTS A COMPREHENSIVE ANNUAL REVIEW OF ALL COMPENSATION PROVIDED BY THE ORGANIZATION TO THE SENIOR MANAGMENT TEAM. THIS REVIEW IS CONDUCTED BY THE COMMITTEE BY UTILIZING NATIONAL SALARY SURVEYS, CONDUCTED BY INDEPENDENT EXTERNAL FIRMS. COMPENSATION FOR SENIOR MANAGERS IS COMPARED TO COMPENSATION OF SENIOR MANAGERS AT LIKE INSTITUTIONS ACROSS THE U.S. TO DETERMINE THAT THE VALUE OF COMPENSATION PROVIDED IS REASONABLE AND AT FAIR MARKET VALUE. THE COMPENSATION COMMITTEE ALSO WORKS DIRECTLY WITH AN EXTERNAL INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE REASONABLENESS OF TOTAL COMPENSATION PROVIDED TO THE SENIOR MANAGEMENT TEAM, AND TO ASSURE THAT THE TOTAL COMPENSATION PAID CONFORMS TO THE OVERALL COMPENSATION PHILOSOPHY. THE COMPENSATION CONSULTANT PROVIDES WRITTEN OPINIONS TO THE COMPENSATION COMMITTEE THAT ASSESSES THE REASONABLENESS OF THE TOTAL EXECUTIVE COMPENSATION PAID TO SENIOR MANAGERS. THE ANNUAL COMPENSATION REVIEW PROCEDURE WAS COMPLETED BY THE COMPENSATION COMMITTEE ON MARCH 21, 2024. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMPENSATION COMMITTEE MINUTES WHICH ARE TIMELY REVIEWED AND APPROVED BY THE COMMITTEE. RELATED ORGANIZATION EMPLOYED PHYSICIAN COMPENSATION IS UNDER THE PURVIEW OF THE BRYAN HEALTH COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE HAS ESTABLISHED A POLICY REGARDING PHYSICIAN COMPENSATION WHICH ASSURES THAT PHYSICIAN COMPENSATION MEETS FAIR MARKET VALUE AND ALL OTHER LEGAL REQUIREMENTS. PHYSICIAN COMPENSATION IS BENCHMARKED AGAINST SEVERAL INDEPENDENT PHYSICIAN SPECIALTY - SPECIFIC SALARY SURVEYS AND IS REGULARLY REVIEWED BY THE COMPENSATION COMMITTEE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S ARTICLES OF INCORPORATION AND AMENDMENTS ARE AVAILABLE TO THE PUBLIC ON THE NEBRASKA SECRETARY OF STATE'S WEBSITE AT WWW.SOS.NE.GOV. ALSO, THIS ORGANIZATION IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF BRYAN HEALTH THAT ARE MADE AVAILABLE TO THE PUBLIC BY THE POSTING OF THESE DOCUMENTS THROUGH THE MUNICIPAL SECURITIES RULEMAKING BOARD WEBSITE AT EMMA.MSRB.ORG. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. FEDERAL TAX LAWS DO NOT REQUIRE THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, Form 990, Part VII, Section A COMPENSATION OF OFFICERS, DIRECTORS, OR TRUSTEES IN KEEPING WITH BRYAN HEALTH'S BELIEFS AND STANDARDS OF BEHAVIOR REGARDING STEWARDSHIP, NO BOARD MEMBER SERVING ON BRYAN FOUNDATION'S BOARD IS COMPENSATED FOR THEIR SERVICES AS A BOARD MEMBER. DONATIONS TO BRYAN FOUNDATION ARE NOT USED TO PAY FOR SALARY EXPENSES. COMPENSATION AMOUNTS REPORTED IN FORM 990, PART VII, SECTION A, ARE FOR SERVICES PERFORMED AS EMPLOYEES OF BRYAN HEALTH AND BRYAN PHYSICIAN NETWORK AND NOT FOR SERVICES PERFORMED AS MEMBERS OF BRYAN FOUNDATION'S BOARD. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE SPLIT INTEREST AGREEMENTS - -2926; UNCOLLECTIBLE PLEDGES - -48669; Total - -51595; BRYAN HEALTH 1600 SOUTH 48TH STREET LINCOLN NE 68506 363414823 HEALTHCARE NE 501(c)(3) Type III-FI NA false CRETE AREA MEDICAL CENTER 2910 BETTEN DRIVE CRETE NE 68333 470841285 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN MEDICAL CENTER 1600 SOUTH 48TH STREET LINCOLN NE 68506 470376552 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN PHYSICIAN NETWORK 1600 SOUTH 48TH STREET LINCOLN NE 68506 201357375 HEALTHCARE NE 501(c)(3) 10 BRYAN HEALTH true MERRICK MEDICAL CENTER 2802 28TH STREET CENTRAL CITY NE 68826 820906268 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true MERRICK MEDICAL CENTER FOUNDATION 2802 28TH STREET CENTAL CITY NE 68826 470710738 FUNDRAISING NE 501(c)(3) Type I MERRICK MEDICAL CENTER true GRAND ISLAND REGIONAL MEDICAL CENTER 3533 PRAIRIEVIEW STREET GRAND ISLAND NE 68803 352621082 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN HOSPITAL KEARNEY DBA KEARNEY REGIONAL MEDICAL CENTER 804 22ND AVE KEARNEY NE 68845 873486516 HEALTHCARE NE 501(c)(3) 3 BRYAN HEALTH true BRYAN HOSPITAL KEARNEY FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 923387978 FUNDRAISING NE 501(c)(3) Type II BRYAN FOUNDATION true GRAND ISLAND REGIONAL MEDICAL CENTER FOUNDATION 1600 SOUTH 48TH STREET LINCOLN NE 68506 931718948 FUNDRAISING NE 501(c)(3) Type II BRYAN FOUNDATION true LINCOLN DIGESTIVE HEALTH CENTER LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 371833798 HEALTHCARE NE NA N/A DOCTOR'S OUTPATIENT SURGERY CENTER 5055 A STREET LINCOLN NE 68510 364835603 HEALTHCARE NE NA N/A HEAD AND NECK SURGICAL PARTNERS LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 911824787 HEALTHCARE NE NA N/A SEWARD URGENT CARE PARTNERSHIP LLC 2222 SOUTH 16TH STREET SUITE400A LINCOLN NE 68502 923319265 HEALTHCARE NE NA N/A GRAND ISLAND HOSPITAL HOLDINGS INC 3533 PRAIRIEVIEW STREET GRAND ISLAND NE 68803 470701037 HOLDING COMPANY NE NA N/A BRYAN HEART MARY LANNING CARDIOLOGY LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 464822260 CARDIOLOGY SERVICES NE NA N/A BRYAN TELEMEDICINE LLC 2222 S 16TH ST STE 401A LINCOLN NE 68502 383932523 HEALTHCARE NE NA N/A KHL-RO LLC 4101 TIGER LILY RD STE 100 LINCOLN NE 68516 873486516 HEALTHCARE NE NA N/A KPT&G LLC C/O MDM 300 N MEAD STE 210 WICHITA KS 67202 363414823 RENTAL REAL ESTATE NE NA N/A BRYAN ENTERPRISES INC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470701037 MEDICAL SERVICES NE NA C Corporation true BRYAN HEALTH CONNECT 1600 SOUTH 48TH STREET LINCOLN NE 68506 364771145 PHYSICIAN HOSPITAL ORGANIZATION NE NA C Corporation true INTEGRATED CARDIOLOGY GROUP LLC 1600 SOUTH 48TH STREET LINCOLN NE 68506 470844961 CARDIOLOGY NE NA C Corporation true CHARITABLE REMAINDER TRUST (2) 1600 SOUTH 48TH STREET LINCOLN NE 68506 CHARITABLE GIVING NE NA Trust true false true true false false false false false false false false true true false true false false true false BRYAN MEDICAL CENTER B 638872 FMV BRYAN MEDICAL CENTER C 346567 FMV Schedule R, Part V, Line 1o SHARING OF PAID EMPLOYEES BRYAN FOUNDATION DOES NOT DIRECTLY EMPLOY ITS STAFF. BRYAN FOUNDATION'S STAFF AND MANAGEMENT ARE EMPLOYED BY BRYAN HEALTH. EMPLOYEE TIME RECORDS ARE NOT MAINTAINED BY BRYAN FOUNDATION.