2026-08-13T17:18:56+00:00 2025-09-30 135565207 KPMG LLP 60 SOUTH STREET BOSTON MA 02111 990 2024-10-01 994841947 LIFESPAN OF MASSACHUSETTS - FALL RIVER INC LIFE 5086745600 795 MIDDLE STREET FALL RIVER MA 02721 PETER K MARKELL TREASURER 4014447914 2026-08-13 true true KRISTIN ANDERSON P01231300 6179881000 2026-08-11 2024 2025-03-06 01:10:19Z SAINT ANNE'S HOSPITAL JULIE ABILHEIRA 795 MIDDLE STREET FALL RIVER MA 02721 316096686 false X https://www.brownhealth.org/locations/saint-annes-hospital X 2024 MA TO DEVELOP, OPERATE, AND MAINTAIN AN INTEGRATED REGIONAL SYSTEM FOR THE DELIVERY OF COMPREHENSIVE, HIGH-QUALITY HEALTHCARE; ADVANCE MEDICAL RESEARCH AND INNOVATION; EDUCATE HEALTHCARE PROFESSIONALS AT EVERY STAGE OF THEIR CAREERS; AND IMPROVE HEALTH AND ADVANCE MEDICAL KNOWLEDGE FOR THE BENEFIT OF THE COMMUNITIES SERVED THROUGH COLLABORATION, SERVICE, AND DISCOVERY. 17 12 1416 44 0 0 0 0 306720958 0 9375728 0 0 0 316096686 0 0 0 0 0 127084629 0 0 0 0 197902295 0 324986924 0 -8890238 0 498297516 0 552562524 0 -54265008 TO DEVELOP, OPERATE, AND MAINTAIN AN INTEGRATED REGIONAL SYSTEM FOR THE DELIVERY OF COMPREHENSIVE, HIGH-QUALITY HEALTHCARE; ADVANCE MEDICAL RESEARCH AND INNOVATION; EDUCATE HEALTHCARE PROFESSIONALS AT EVERY STAGE OF THEIR CAREERS; AND IMPROVE HEALTH AND ADVANCE MEDICAL KNOWLEDGE FOR THE BENEFIT OF THE COMMUNITIES SERVED THROUGH COLLABORATION, SERVICE, AND DISCOVERY. false false 142697841 184387728 OUTPATIENT CARE: SAH PROVIDES CERTAIN HEALTHCARE SERVICES ON AN OUTPATIENT BASIS. IN FISCAL YEAR 2025, SAH EXPERIENCED OUTPATIENT VOLUME OF 43,529 EQUIVALENT OUTPATIENT DAYS AND PERFORMED 9,464 OUTPATIENT SURGERIES. OUTPATIENT SERVICES ARE ALSO PROVIDED IN SAH'S EMERGENCY DEPARTMENT, WHICH HAD 6,920 PATIENT VISITS IN FISCAL YEAR 2025. 130065280 122333230 INPATIENT CARE: DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025, SAH REPORTED 43,750 INPATIENT DAYS, 8,407 DISCHARGES, AND 1,819 INPATIENT SURGERIES. SAH PROVIDES A RANGE OF DIAGNOSTIC THERAPEUTIC HEALTHCARE SERVICES INCLUDING: BEHAVIORAL HEALTH, CARDIAC SERVICES, ORTHOPEDICS, AND CANCER CARE. 272763121 true false false false false false false false false false true false false true true true false true false false false false false false false false true true false false true true false false false false false false false false false false false false false false false true false false false false true 0 0 1416 true false false false false false false false false false false false false X 17 12 true false false false true true true true false false false false true true true true true true true false false false MA X PETER K MARKELL 4014447914 15 LASALLE SQUARE PROVIDENCE RI 02903 ALAN H LITWIN VICE CHAIR (AS OF 1/25) 2.0 8.0 X X 0 0 0 EVA GREENWOOD TREASURER (THRU 1/25) 0.5 48.5 X X 0 539491 116060 LAWRENCE A AUBIN SR CHAIR (AS OF 1/25) 2.0 9.0 X X 0 0 0 MARCIA L NEIBERG CHAIR (THRU 1/25) 5.0 45.0 X X 0 630795 139043 ANGEL TAVERAS DIRECTOR (AS OF 1/25) 0.5 1.5 X 0 0 0 BABAR KHOKHAR MD DIRECTOR (THRU 1/25) 1.0 41.0 X 0 1001370 143638 BERNARD BUONANNO III DIRECTOR (AS OF 1/25) 0.5 1.5 X 0 0 0 CHRIS COCKS DIRECTOR (AS OF 1/25) 0.5 1.5 X 0 0 0 CHRISTINA H PAXSON PHD DIRECTOR (AS OF 1/25) 0.0 3.0 X 0 0 0 EMANUEL BARROWS DIRECTOR (AS OF 1/25) 1.5 4.5 X 0 0 0 JANET ROBINSON DIRECTOR (AS OF 1/25) 0.5 1.5 X 0 0 0 JOHN FERNANDEZ DIRECTOR 5.0 65.0 X 0 1651362 365361 MARTHA MAINIERO MD DIRECTOR (AS OF 1/25) 0.5 3.0 X 0 0 0 MICHAEL L HANNA DIRECTOR (AS OF 1/25) 0.5 2.0 X 0 0 0 MUKESH K JAIN MD DIRECTOR (AS OF 1/25) 0.0 1.0 X 0 0 0 PAULA MCNAMARA DIRECTOR (AS OF 1/25) 0.5 1.5 X 0 0 0 ROGER N BEGIN CFP DIRECTOR (AS OF 1/25) 2.0 6.0 X 0 0 0 SAMUEL MENCOFF DIRECTOR (AS OF 1/25) 1.0 17.0 X 0 0 0 SHIVAN SUBRAMANIAM DIRECTOR (AS OF 1/25) 0.3 4.8 X 0 0 0 ZIYA L GOKASLAN MD DIRECTOR (AS OF 1/25) 0.5 5.0 X 0 1671733 46216 CAROLE BILLINGTON PRESIDENT 40.0 0.0 X 126082 0 31918 PAUL J ADLER SECRETARY 1.0 51.0 X 0 879367 149013 PETER K MARKELL TREASURER (AS OF 1/25) 5.0 55.0 X 0 1464555 40760 SARAH FROST FORMER PRESIDENT 0.0 50.0 X 0 744621 69863 126082 8583294 1101872 1 true true false ADVANTAGE STAFFING SERVICES LLC PO BOX 201770 DALLAS TX 753201770 CONTRACT LABOR 122594 1 0 OUTPATIENT CARE 622110 184387728 184387728 0 0 INPATIENT CARE 622110 122333230 122333230 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 306720958 9375728 0 0 9375728 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 316096686 306720958 0 9375728 0 0 0 0 0 0 0 0 478848 0 478848 0 0 0 0 0 104570817 102859712 1711105 0 3706052 3701249 4803 0 10692792 10498577 194215 0 7636120 7483398 152722 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11756086 11756086 0 0 470738 470738 0 0 528913 523624 5289 0 0 0 0 0 0 0 0 0 23185071 23185071 0 0 22060 21839 221 0 0 0 0 0 0 0 0 0 15023607 0 15023607 0 0 0 0 0 6576060 0 6576060 0 7102 7102 0 0 MEDICAL AND SURGICAL SUPPLIES 82415778 82415778 0 0 PURCHASED SERVICES 37239884 9309971 27929913 0 PROVISION FOR BAD DEBT 12866654 12866654 0 0 LICENSE FEES 5354292 5354292 0 0 2456050 2309030 147020 0 324986924 272763121 52223803 0 0 0 0 0 0 337333 0 15970042 0 0 0 43899272 0 0 0 0 0 0 0 5850467 0 589913 82815752 5321603 0 77494149 0 2418668 0 0 13655027 0 338082645 0 498297516 0 23651572 0 0 0 0 0 116226914 0 0 0 0 0 118796637 0 0 0 293887401 0 552562524 X 0 -54265008 0 0 0 0 0 0 0 0 0 -54265008 0 498297516 X -8890238 3433875 -48808645 X false true true true true X 2220000 2220000 52890000 2471965 50418035 25451808 2849638 22602170 2253944 2253944 77494149 OTHER RECEIVABLES 7019029 RIGHT OF USE ASSETS 9651739 DUE FROM RELATED ORGANIZATIONS 321411877 338082645 FEDERAL INCOME TAXES CURRENT PORTION OF THIRD PARTY PAYOR SETTLEMENTS 1858342 CURRENT PORTION OF SELF-INSURANCE COSTS 1130565 DUE TO INTERCOMPANY 289113579 OPERATING LEASE LIABILITY 1784915 293887401 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BROWN UNIVERSITY HEALTH SYSTEM WHICH INCLUDES THE FOLLOWING FOOTNOTE REGARDING UNCERTAIN TAX POSITIONS: BROWN HEALTH RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT. CHANGES IN MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. BROWN HEALTH DID NOT RECOGNIZE THE EFFECT OF ANY INCOME TAX POSITIONS IN EITHER 2025 OR 2024. true true true X true X true true true false true true 65837 65837 0.00021 30458299 22448477 8009822 0.02566 0 0 0 0.0 0 0 30524136 22448477 8075659 0.02587 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 125301 0 125301 0.00040 0 0 125301 0 125301 0.00040 0 0 30649437 22448477 8200960 0.02627 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 true 5042299 X true true 1 1 ST ANNE'S HOSPITAL 795 MIDDLE STREET FALL RIVER MA 02721 https://www.brownhealth.org/locations/saint-annes-hospital 2011 X X X ST ANNE'S HOSPITAL 1 false true true X X X X X X X X 25 true true false true X https://www.brownhealth.org/sites/default/files/2025-10/Brown-University-Health-Saint-Annes-Hospital X true 25 true https://www.brownhealth.org/sites/default/files/2026-06/2026-2028_SAH_BUH_CHNA-CHIP_IS.pdf false true X 200.0 300.0 X X X X X X true true X X X X true X https://www.brownhealth.org/patients-visitors X https://www.brownhealth.org/patients-visitors X https://www.brownhealth.org/patients-visitors X X X X X X true X false X X X X true X false false SCHEDULE H, PART V, SECTION B, LINE 2 THE HOSPITAL FACILITY WAS ACQUIRED BY BROWN UNIVERSITY HEALTH ON AUGUST 29, 2024, PURSUANT TO AN ASSET PURCHASE AGREEMENT. FOLLOWING THE ACQUISITION, THE FACILITY BECAME PART OF BROWN UNIVERSITY HEALTH'S TAX-EXEMPT INTEGRATED HEALTHCARE SYSTEM. THE TAX YEAR ENDING SEPTEMBER 30, 2025, REPRESENTS THE FACILITY'S FIRST TAX YEAR OPERATING UNDER BROWN UNIVERSITY HEALTH'S OWNERSHIP. SCHEDULE H, PART V, SECTION B, LINE 3E YES. THE SIGNIFICANT HEALTH NEEDS ADDRESSED BY THE HOSPITAL WERE IDENTIFIED AND PRIORITIZED THROUGH THE COMMUNITY HEALTH NEEDS ASSESSMENT PROCESS BASED ON COMMUNITY INPUT, ANALYSIS OF HEALTH INDICATORS, STAKEHOLDER FEEDBACK, AND EVALUATION OF THE PREVALENCE AND IMPACT OF THE IDENTIFIED NEEDS. SCHEDULE H, PART V, SECTION B, LINE 5 FACILITY , 1 FACILITY , 1 - SAINT ANN'S HOSPITAL. COMMUNITY ENGAGEMENT WAS AN INTEGRAL PART OF THE CHNA PROCESS. IN COLLABORATION WITH COMMUNITY-BASED ORGANIZATIONS THROUGHOUT BRISTOL COUNTY AND SOUTHEASTERN MASSACHUSETTS, THE HOSPITAL OBTAINED INPUT FROM A BROAD RANGE OF COMMUNITY MEMBERS, INCLUDING INDIVIDUALS REPRESENTING DIVERSE POPULATIONS, UNDERSERVED COMMUNITIES, HEALTHCARE PROVIDERS, SOCIAL SERVICE ORGANIZATIONS, EDUCATORS, COMMUNITY LEADERS, AND PUBLIC HEALTH AND HUMAN SERVICE PROFESSIONALS. INPUT WAS COLLECTED THROUGH A KEY STAKEHOLDER SURVEY, COMMUNITY PARTNER FORUMS, AND LISTENING SESSIONS, INCLUDING SESSIONS CONDUCTED WITH CLIENTS AND STAFF OF OUR DAILY BREAD. PARTICIPANTS PROVIDED INFORMATION REGARDING COMMUNITY HEALTH AND SOCIAL NEEDS, BARRIERS TO ACCESSING SERVICES, AVAILABLE RESOURCES, AND OPPORTUNITIES FOR IMPROVEMENT. THE INFORMATION GATHERED THROUGH THESE ENGAGEMENT ACTIVITIES WAS USED TOGETHER WITH QUANTITATIVE HEALTH DATA TO IDENTIFY AND PRIORITIZE THE SIGNIFICANT HEALTH NEEDS ADDRESSED IN THE CHNA. SCHEDULE H, PART V, SECTION B, LINE 6A FACILITY , 1 FACILITY , 1 - MORTON HOSPITAL. REGIONAL ACUTE CARE HOSPITAL SCHEDULE H, PART V, SECTION B, LINE 11 FACILITY , 1 FACILITY , 1 - SAINT ANNE'S HOSPITAL. OTHER HEALTH ISSUES IDENTIFIED AS SIGNIFICANT HEALTH NEEDS FOR THE REGION INCLUDE AFFORDABLE HOUSING, MATERNAL AND CHILD HEALTH, AND OLDER ADULT HEALTH AND WELLBEING. WHILE THESE AREAS ARE NOT NAMED PRIORITIES FOR BROWN UNIVERSITY HEALTH DUE TO THE NEED TO PRIORITIZE RESOURCES, THE SYSTEM IS COMMITTED TO COLLABORATING WITH AND SUPPORTING OTHER COMMUNITY AGENCIES FOCUSED ON THESE NEEDS. BROWN UNIVERSITY HEALTH WILL ALSO CONSIDER THESE AREAS AND POPULATIONS WHEN DEVELOPING NUANCED AND WHOLE-PERSON STRATEGIES TO IMPROVE ACCESS TO CARE, BEHAVIORAL HEALTH, AND CHRONIC DISEASE. SCHEDULE H, PART V, SECTION B, LINE 13 FACILITY , 1 FACILITY , 1 - SAINT ANNE'S HOSPITAL. SAINT ANNE'S HOSPITAL (SAH) USES A DUAL SYSTEM FOR DETERMINING FINANCIAL AID ELIGIBILITY: FEDERAL POVERTY GUIDELINES AND AN ASSET TEST. THE FINANCIAL SCREENING PROCESS AT SAH IS INTENDED TO DEFINE PROBABLE ELIGIBILITY FOR PUBLIC ASSISTANCE (MEDICAID OR COMMUNITY FREE SERVICE ("CFS")) FOR THOSE PATIENTS WHO DO NOT HAVE THE MEANS TO PAY FOR HOSPITAL SERVICES RENDERED, AS FOLLOWS: 1. UPON PATIENT INDICATION OF AN INABILITY TO PAY REQUIRED MONIES, THE PATIENT IS OFFERED THE FINANCIAL SCREENING OPTION TO DETERMINE ELIGIBILITY FOR PUBLIC ASSISTANCE (MEDICAID, CFS). 2. THE APPLICATION FOR CFS IS COMPLETED AND INCLUDES INFORMATION RELATIVE TO INCOME, EXPENSE, AND OTHER AVAILABLE RESOURCES, AND REQUIRES PROOF OF SUCH INFORMATION WHICH MAY INCLUDE: - MOST RECENTLY FILED FEDERAL INCOME TAX RETURN AND W-2 FORM(S) - COPIES OF MOST RECENT SAVINGS AND/OR CHECKING ACCOUNT STATEMENTS - TWO MOST RECENTLY RECEIVED PAYROLL CHECK STUBS - COPY OF RENT RECEIPTS FOR THE LAST SIX MONTHS FOR PROOF OF RESIDENCY - COPY OF UTILITY BILLS FOR THE LAST MONTH FOR PROOF OF RESIDENCY 3. IF THE PATIENT'S FINANCIAL SITUATION FALLS WITHIN THE GUIDELINES FOR ELIGIBILITY FOR MEDICAID, RITE CARE, OR CFS, OR IF THE PATIENT HAS A LONG-TERM DISABILITY, THE APPROPRIATE APPLICATION PROCESS IS COMPLETED. (ASSISTANCE TO COMPLETE SUCH APPLICATIONS IS AVAILABLE FROM THE PATIENT FINANCIAL ADVOCATES (PFA) OFFICE AT SAH.) 8 ST ANNE'S HOSPITAL AMBULATORY CRE CENTER 535 FAUNCE CORNER ROAD DARMOUTH MA 02747 AMBULATORY SURGERY CTR ST ANNE'S SOUTHERN NEW ENGLAND SURGERY CENTER 738 WASHINGTON STREET ATTLEBORO MA 02703 AMBULATORY SURGERY CENTER ST ANNE'S HOSPITAL REGIONAL CENTER 537 FAUNCE CORNER ROAD DARTMOUTH MA 02747 MEDICAL AND RADIATION ONCOLOGY SERVICES ST ANNE'S HOSPITAL PAIN MANAGEMENT CTE 440 SWANSEA MALL DRIVE 2ND FLOOR SWANSEA MA 02777 PAIN MANAGEMENT CENTER ST ANNE'S HOSPITAL DIAGNOSTIC IMAGING 289 PLEASANT ST BLDG 4 FALL RIVER MA 02721 OUTPATIENT SATELLITE MRI ST ANNE'S HOSPITAL WOUND CARE CENTER 851 MIDDLE STREET STE 3500 FALL RIVER MA 02721 WOUND CARE ST ANNE'S OUTPATIENT CENTER 222 MILLIKEN BLVD 1ST ST AB 4TH F FALL RIVER MA 02721 CHILD AND FAMILY CLINIC & PEDI/ADULT PT & OT BROWN UNIVERSITY HEALTH CANCER INSTITUTE 70 WALNUT STREET FOXBORO MA 02035 MEDICAL ONCOLOGY SCHEDULE H, PART I, LINE 6A COMMUNITY BENEFIT REPORT PREPARED BY RELATED ORGANIZATION BROWN UNIVERSITY HEALTH SCHEDULE H, PART I, LINE 7 BAD DEBT EXPENSE EXCLUDED FROM FINANCIAL ASSISTANCE CALCULATION 12866654 SCHEDULE H, PART I, LINE 7 COSTING METHODOLOGY USED TO CALCULATE FINANCIAL ASSISTANCE SAH'S COSTING METHODOLOGY USED TO CALCULATE THE AMOUNTS REPORTED IN PART I, LINE 7 IS AS FOLLOWS: A) FINANCIAL ASSISTANCE AT COST- INVOLVES UTILIZATION OF A RATIO DERIVED FROM DIVIDING PATIENT COSTS, AS DEFINED, BY PATIENT CHARGES, AS DEFINED, AND APPLYING THAT PERCENTAGE TO TOTAL CHARITY CARE CHARGES. PATIENT COSTS REPORTED IN SAH'S COST ACCOUNTING SYSTEM ARE CALCULATED BASED ON MEDICARE PRINCIPLES OF REIMBURSEMENT BY REDUCING TOTAL OPERATING EXPENSES (AS CALCULATED PER FORM 990 REQUIREMENTS) BY ITEMS SUCH AS BAD DEBT EXPENSE, SUBSIDIZED HEALTH SERVICES, COMMUNITY SERVICES, CHARITABLE CONTRIBUTIONS, AND OTHER OPERATING REVENUE. PATIENT COSTS ARE THEN DIVIDED BY PATIENT CHARGES TO DETERMINE A RATIO OF COST TO CHARGES (RCC). THIS RCC IS APPLIED AS THE COSTING METHODOLOGY FOR DETERMINING CHARITY CARE EXPENSE. B) MEDICAID- MEDICAID EXPENSE IS DETERMINED AT COST AS CALCULATED BY SAH'S COST ACCOUNTING SYSTEM. THE SYSTEM USES HISTORICAL COSTING METHODS APPLIED TO ALL PATIENT SEGMENTS BASED ON VARIOUS PATIENT DEMOGRAPHICS AND UTILIZATIONS. THESE COSTING STANDARDS EXCLUDE BAD DEBT EXPENSE AND CHARITY CARE, WHICH ARE REPORTED ON OTHER AREAS OF LINE 7. THESE EXPENSES INCLUDE MEDICAID PROVIDER TAXES. DIRECT OFFSETTING REVENUE IS REPORTED AS AMOUNTS RECEIVED FROM MEDICAID, AS WELL AS OTHER PAYMENTS WHICH INCLUDE REIMBURSEMENT UNDER FEDERAL "UPPER PAYMENT LIMIT" (UPL) AND "DISPROPORTIONATE SHARE HOSPITAL" (DSH) PROGRAMS. E) COMMUNITY HEALTH IMPROVEMENT SERVICES AND COMMUNITY BENEFIT OPERATIONS- COMMUNITY BENEFIT OPERATIONS EXPENSE IS RECORDED AS DIRECT EXPENSES INCURRED AS REPORTED BY SAH'S COMMUNITY HEALTH SERVICES DEPARTMENT. REVENUE RECEIVED FOR THESE SERVICES IS REPORTED AS DIRECT OFFSETTING REVENUE. G) SUBSIDIZED HEALTH SERVICES- SUBSIDIZED HEALTH SERVICES' COMMUNITY BENEFIT EXPENSE IS DETERMINED BY SAH'S COST ACCOUNTING SYSTEM. THESE SUBSIDIZED HEALTH SERVICES ARE RECORDED AT COST IN SAH'S COST ACCOUNTING SYSTEM FOR ALL QUALIFIED SUBSIDIZED HEALTH SERVICE DIVISIONS. THIS EXPENSE IS ADJUSTED TO REMOVE ALL RELATED BAD DEBT, MEDICAID, AND CHARITY COSTS ALREADY REPORTED IN THE APPLICABLE SECTIONS OF LINE 7. NET PATIENT SERVICE REVENUE IS RECORDED AS AMOUNTS RECEIVED FROM VARIOUS PAYER TYPES RELATED TO THESE SERVICES. REVENUE ASSOCIATED WITH MEDICAID IS EXCLUDED FROM THE AMOUNT DISCLOSED FOR SUBSIDIZED HEALTH SERVICES. I) CASH AND IN-KIND CONTRIBUTIONS FOR COMMUNITY BENEFIT- EXPENSES FOR CASH AND IN-KIND COMMUNITY BENEFIT CONTRIBUTIONS ARE INCURRED BY SAH, INCLUDING AN ALLOCATION OF CONTRIBUTIONS MADE BY BROWN HEALTH ON SAH'S BEHALF. SCHEDULE H, PART III, LINE 2 BAD DEBT EXPENSE - METHODOLOGY USED TO ESTIMATE AMOUNT THE AMOUNT REPORTED AS BAD DEBT EXPENSE IS DETERMINED BY APPLYING THE RATIO OF COST TO CHARGES (RCC) TO THE TOTAL CHARGES WRITTEN OFF TO BAD DEBT. THE RCC RATE IS DETERMINED USING DATA FROM SAH'S COST ACCOUNTING SYSTEM AND IS ADJUSTED FOR SUBSIDIZED HEALTH SERVICES, COMMUNITY SERVICES, AND CHARITABLE CONTRIBUTIONS. DISCOUNTS AND PAYMENTS ARE APPLIED TO PATIENT ACCOUNTS BEFORE SUCH ACCOUNT BALANCES ARE TRANSFERRED TO BAD DEBT. SCHEDULE H, PART III, LINE 3 BAD DEBT EXPENSE METHODOLOGY ACCOUNTS PENDING TRANSFER TO BAD DEBT ARE REVIEWED BY SAH'S PATIENT FINANCIAL ADVOCATE STAFF TO DETERMINE QUALIFICATION FOR FINANCIAL ASSISTANCE UNDER SAH'S POLICY. ACCOUNTS WITH INSUFFICIENT INFORMATION TO DETERMINE ELIGIBILITY ARE ASSIGNED A SEPARATE IDENTIFYING CODE. THESE ACCOUNTS ARE ULTIMATELY TRANSFERRED TO BAD DEBT IF THE APPROPRIATE QUALIFYING DOCUMENTATION IS NOT RECEIVED. THE AMOUNT REPORTED ON SCHEDULE H, PART III, SECTION A, LINE 3 REPRESENTS THE ACCOUNT BALANCES AT CHARGE WRITTEN OFF TO BAD DEBT FROM THE PENDING CODE, WHICH ARE IN TURN CONVERTED TO COST BY APPLYING THE RCC RATE AS IDENTIFIED IN SCHEDULE H, PART III, SECTION A, LINE 2. SCHEDULE H, PART III, LINE 4 BAD DEBT EXPENSE - FINANCIAL STATEMENT FOOTNOTE DUE TO THE ADOPTION OF ASU NO. 2014-09 IN 2019 - REVENUE FROM CONTRACTS WITH CUSTOMERS (TOPIC 606), BAD DEBT EXPENSE IS NO LONGER REPORTED IN THE AUDITED FINANCIAL STATEMENTS AS A SEPARATE LINE ITEM, BUT RATHER IS TREATED AS A PRICE CONCESSION. SAH'S ADOPTION OF THE ASU DID NOT MATERIALLY CHANGE THE TIMING OR AMOUNT OF REVENUE RECOGNIZED. HOWEVER, THE ASU REQUIRES THAT PATIENT SERVICE REVENUE BE PRESENTED IN THE STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS AT THE TRANSACTION PRICE, I.E., NET OF ANY PROVISION FOR BAD DEBTS. SCHEDULE H, PART III, LINE 8 COMMUNITY BENEFIT & METHODOLOGY FOR DETERMINING MEDICARE COSTS MEDICARE REVENUE: THE TAX YEAR BEING REPORTED REPRESENTS THE ORGANIZATION'S INITIAL FILING PERIOD FOLLOWING THE ACQUISITION OF THE HOSPITAL FACILITY WHEREBY IT PREVIOUSLY OPERATED AS A FOR-PROFIT ORGANIZATION. THE INFORMATION NECESSARY TO COMPLETE SCHEDULE H, PART III, SECTION B WAS MAINTAINED IN LEGACY SYSTEMS OF THE PRIOR OWNER AND WAS NOT AVAILABLE TO THE ORGANIZATION. BECAUSE COMPLETE AND RELIABLE MEDICARE PAYMENT AND COST DATA COULD NOT BE OBTAINED, THE ORGANIZATION WAS UNABLE TO DETERMINE MEDICARE REVENUE, MEDICARE ALLOWABLE COSTS, OR ANY ASSOCIATED MEDICARE SURPLUS OR SHORTFALL USING A REASONABLE AND SUPPORTABLE METHODOLOGY. THEREFORE, PART III, SECTION B IS NOT REPORTED FOR CURRENT TAX YEAR BUT WILL BE ABLE TO BE PROVIDED FOR FUTURE TAX YEARS. SCHEDULE H, PART III, LINE 9B COLLECTION PRACTICES FOR PATIENTS ELIGIBLE FOR FINANCIAL ASSISTANCE SAH DOES NOT BILL FOR THE EXCESS OF CHARGES OVER AGREED UPON REIMBURSEMENT AMOUNTS FROM THIRD-PARTY PAYORS. RATHER, SUCH DIFFERENCES ARE RECORDED AS A REDUCTION OF REVENUE THROUGH CONTRACTUAL ADJUSTMENTS. COLLECTION EFFORTS ARE FOCUSED ON COPAYMENTS, DEDUCTIBLES, AND AMOUNTS DENIED BY INSURERS. AFTER ALL COLLECTION ATTEMPTS ARE EXHAUSTED, ANY REMAINING BALANCES, INCLUDING ANY COPAYMENTS AND DEDUCTIBLES, ARE WRITTEN OFF AS A BAD DEBT. SAH CLASSIFIES ITS BAD DEBTS AS UNCOMPENSATED CARE. THIS DOES NOT APPLY TO MEDICAID, HOWEVER, AS THERE ARE NO ASSOCIATED COPAYMENTS OR DEDUCTIBLES FOR THIS PAYOR. SAH GENERALLY DOES NOT REQUIRE COLLATERAL OR OTHER SECURITY IN EXTENDING CREDIT TO PATIENTS; HOWEVER, IT ROUTINELY OBTAINS ASSIGNMENT OF PATIENTS' BENEFITS PAYABLE UNDER THEIR HEALTH INSURANCE PROGRAMS, PLANS, OR POLICIES. UNINSURED PATIENTS ARE OFFERED COMMUNITY FREE SERVICE AND/OR PAYMENT PLAN OPTIONS. BROWN HEALTH'S PATIENT FINANCIAL SERVICES DEPARTMENT (PFS) HAS THE RESPONSIBILITY FOR COMMUNICATING AND ADMINISTERING COLLECTION POLICIES AND PROCEDURES TO ALL PATIENT ACCOUNTS. PFS ENGAGES THE SERVICES OF VARIOUS PRE-COLLECT AGENCIES AS NECESSARY. THE FOLLOWING ARE HIGHLIGHTS OF THE OVERALL COLLECTION EFFORT: * IF A PATIENT PRESENTS FOR ADMISSION WHO IS NOT INSURED, STAFF ASSISTS THE FAMILY WITH A MEDICAID APPLICATION. * IF THE PATIENT IS INELIGIBLE FOR MEDICAID, A FINANCIAL SCREENING IS PERFORMED TO DETERMINE STATUS OF QUALIFICATION FOR COMMUNITY FREE SERVICE. * IF THE PATIENT DOES NOT QUALIFY FOR COMMUNITY FREE SERVICE, PFS OR THE PRE-COLLECT AGENCY ATTEMPTS AT LEAST FOUR CONTACTS WITH THE RESPONSIBLE PARTY WITHIN THE FIRST 120 DAYS. * IF THE THIRD-PARTY CARRIER DENIES IN WRITING ANY RESPONSIBILITY FOR PAYMENT, ARRANGEMENTS REGARDING AN EXTENDED PAYMENT PLAN ARE DISCUSSED WITH THE PATIENT. * AT 120 DAYS, IF THERE IS NO PAYMENT ACTIVITY OR NO HOLD PLACED ON THE ACCOUNT, THE ACCOUNT IS TRANSFERRED TO THE APPROPRIATE COLLECTION AGENCY. SCHEDULE H, PART V, SECTION B, LINE 16A FAP WEBSITE - ST. ANNE'S HOSPITAL: LINE 16A URL: HTTPS://WWW.BROWNHEALTH.ORG/PATIENTS-VISITORS; SCHEDULE H, PART V, SECTION B, LINE 16B FAP APPLICATION WEBSITE - ST. ANNE'S HOSPITAL: LINE 16B URL: HTTPS://WWW.BROWNHEALTH.ORG/PATIENTS-VISITORS; SCHEDULE H, PART V, SECTION B, LINE 16C FAP PLAIN LANGUAGE SUMMARY WEBSITE - ST. ANNE'S HOSPITAL: LINE 16C URL: HTTPS://WWW.BROWNHEALTH.ORG/PATIENTS-VISITORS; SCHEDULE H, PART VI, LINE 2 NEEDS ASSESSMENT BROWN UNIVERSITY HEALTH AND SAINT ANNE'S HOSPITAL CONDUCTED THE 2025 COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) FROM OCTOBER 2024 THROUGH JUNE 2025 USING A MIXED METHODS APPROACH THAT INCORPORATED PRIMARY RESEARCH AND SECONDARY DATA. THIS PROCESS ENSURED THAT BOTH QUANTITATIVE INDICATORS AND LIVED COMMUNITY EXPERIENCE INFORMED THE IDENTIFICATION OF SIGNIFICANT HEALTH NEEDS ACROSS THE SERVICE AREA. COMMUNITY ENGAGEMENT ACTIVITIES THE HOSPITAL COLLABORATED WITH COMMUNITY BASED ORGANIZATIONS ACROSS BRISTOL COUNTY AND MASSACHUSETTS TO GATHER INPUT FROM DIVERSE RESIDENTS, INCLUDING UNDER RESOURCED AND HISTORICALLY MARGINALIZED GROUPS. COMMUNITY MEMBERS PROVIDED PERSPECTIVES ON UNMET HEALTH AND SOCIAL NEEDS, BARRIERS TO ACCESSING SERVICES, GAPS IN SERVICE DELIVERY, AND RECOMMENDATIONS TO IMPROVE WELLBEING. KEY STAKEHOLDER SURVEY AN ONLINE SURVEY WAS COMPLETED BY 137 STAKEHOLDERS REPRESENTING ORGANIZATIONS SERVING FALL RIVER, BRISTOL COUNTY, AND SURROUNDING COMMUNITIES. RESPONDENTS IDENTIFIED PRIORITY HEALTH CONCERNS, DESCRIBED CLIENT EXPERIENCES WITH SERVICE ACCESS, AND HIGHLIGHTED SYSTEM LEVEL CHALLENGES AND OPPORTUNITIES FOR COLLABORATION. PARTNER FORUM A COMMUNITY FORUM WITH 63 HEALTH AND HUMAN SERVICE PROFESSIONALS-INCLUDING HEALTHCARE PROVIDERS, EDUCATORS, SOCIAL SERVICE ORGANIZATIONS, AND COMMUNITY LEADERS-WAS HELD TO REVIEW PRELIMINARY CHNA FINDINGS AND DISCUSS STRATEGIES FOR IMPROVING COMMUNITY HEALTH. LISTENING SESSIONS TWO LISTENING SESSIONS WERE CONDUCTED WITH LONG TERM FALL RIVER RESIDENTS AND PROVIDERS SERVING FAMILIES IN FALL RIVER PUBLIC SCHOOLS. IN PARTNERSHIP WITH THE SOUTH COAST COMMUNITY HEALTH ALLIANCE, PARTICIPANTS DISCUSSED EXPERIENCES ACCESSING HEALTH AND SOCIAL SERVICES AND IDENTIFIED NEEDED RESOURCES AND COMMUNITY DRIVEN SOLUTIONS. SECONDARY DATA ANALYSIS PUBLICLY AVAILABLE DATA WERE ANALYZED AT THE CITY, COUNTY, AND ZIP CODE LEVELS TO IDENTIFY LOCALIZED HEALTH NEEDS AND DISPARITIES. THE MOST RECENT DATA AVAILABLE AT THE TIME OF PUBLICATION WERE USED. KEY THEMES IDENTIFIED THROUGH COMMUNITY INPUT STAKEHOLDERS OVERWHELMINGLY IDENTIFIED BEHAVIORAL HEALTH-INCLUDING MENTAL HEALTH, SUBSTANCE USE, ALCOHOL USE DISORDER, TRAUMA, AND STRESS-AS THE MOST PRESSING HEALTH CONCERN. ADDITIONAL CONCERNS INCLUDED CHILD AND ADOLESCENT HEALTH, OVERWEIGHT AND OBESITY, COMMUNITY VIOLENCE, AND DENTAL HEALTH. THESE PERCEPTIONS ALIGNED WITH REGIONAL SECONDARY DATA. COMMUNITY MEMBERS REPORTED THAT MANY HEALTH CONCERNS HAVE WORSENED DUE TO THE LINGERING EFFECTS OF COVID 19 (E.G., ISOLATION, DELAYED CARE, DEVELOPMENTAL DELAYS) AND PERSISTENT SOCIAL DETERMINANTS OF HEALTH SUCH AS RISING COST OF LIVING AND HOUSING INSTABILITY. ECONOMIC PRESSURES HAVE INCREASED DEMAND FOR SOCIAL SERVICES, PARTICULARLY AMONG CHILDREN AND FAMILIES. STAKEHOLDERS EMPHASIZED THAT HISTORICALLY MARGINALIZED GROUPS-INCLUDING PEOPLE OF COLOR, IMMIGRANTS, AND INDIVIDUALS WITH DISABILITIES-EXPERIENCE DISPROPORTIONATE HEALTH DISPARITIES. THEY RECOMMENDED EXPANDING CULTURALLY RESPONSIVE CARE, INCREASING COMMUNITY HEALTH WORKERS, AND INVOLVING PEOPLE WITH LIVED EXPERIENCE IN DEVELOPING SOLUTIONS. DETERMINING COMMUNITY HEALTH PRIORITIES BROWN UNIVERSITY HEALTH AND SAINT ANNE'S HOSPITAL REVIEWED CHNA FINDINGS AND APPLIED CRITERIA INCLUDING DISEASE PREVALENCE, DISPARITIES, ALIGNMENT WITH PUBLIC HEALTH INITIATIVES, EXISTING RESOURCES, AND COMMUNITY INPUT. PRIORITY AREAS FOR 2025-2028 INCLUDE: * ACCESS TO HEALTHCARE SERVICES AND TRAINING * BEHAVIORAL HEALTH (MENTAL HEALTH, SUBSTANCE USE DISORDER, TRAUMA, ACES, ACCESS TO SERVICES) * HEALTH RELATED SOCIAL NEEDS / SOCIAL DRIVERS OF HEALTH (HOUSING INSECURITY, HOMELESSNESS, FOOD AND NUTRITION INSECURITY, POVERTY) * CHRONIC DISEASE MANAGEMENT AND WELLNESS OTHER IMPORTANT NEEDS-SUCH AS AFFORDABLE HOUSING, MATERNAL AND CHILD HEALTH, AND OLDER ADULT WELLBEING-WILL CONTINUE TO BE SUPPORTED THROUGH COLLABORATION WITH COMMUNITY PARTNERS. SCHEDULE H, PART VI, LINE 3 PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE SAH DOES NOT DENY NECESSARY MEDICAL TREATMENT TO ANYONE, REGARDLESS OF INSURANCE STATUS OR ABILITY TO PAY. FINANCIAL COUNSELORS OF SAH INFORM PATIENTS PERSONALLY ABOUT THEIR POTENTIAL ELIGIBILITY FOR PAYMENT ASSISTANCE. IN ADDITION, AT SUCH PUBLIC EVENTS AS HEALTH FAIRS, SAH ACTIVELY PROMOTES FINANCIAL ASSISTANCE PROGRAMS. WHEN PATIENTS BELIEVE THEY MIGHT BE ELIGIBLE, FINANCIAL COUNSELORS SET UP APPOINTMENTS TO TALK WITH THEM PRIVATELY TO DETERMINE THEIR ELIGIBILITY. APPLICATIONS FOR FINANCIAL ASSISTANCE ARE PROVIDED IN THE REGISTRATION OFFICE, THE EMERGENCY DEPARTMENT, THE FINANCIAL COUNSELING OFFICE, AND OTHER DEPARTMENTS PROVIDING CARE. AS PART OF SAH'S INPATIENT INTAKE PROCESS, SAH PROVIDES SELF-PAY PATIENTS WITH A SUMMARY OF ITS FINANCIAL ASSISTANCE POLICY, ALONG WITH ALL ASSISTANCE APPLICATIONS AND THE PATIENT FINANCIAL SERVICES CONTACT NUMBER. THE SAME STEPS ARE USED FOR PATIENTS SEEN DURING THE OUTPATIENT DISCHARGE PROCESS. ATTEMPTS ARE MADE TO CONTACT PATIENTS PRIOR TO THEIR VISIT TO SCREEN FOR FINANCIAL ASSISTANCE AND TO INFORM THEM WHAT DOCUMENTS ARE REQUIRED FOR THEIR FINANCIAL ASSISTANCE DETERMINATION, OR TO SET UP AN APPOINTMENT TO SEE A "PATIENT FINANCIAL ADVOCATE" (PFA) PRIOR TO SERVICE. PFAS DISCUSS WITH PATIENTS THE VARIOUS GOVERNMENT PROGRAMS THAT MIGHT BE AVAILABLE TO THEM FOR FINANCIAL ASSISTANCE. PFAS ALSO OFFER ASSISTANCE WITH THE FINANCIAL APPLICATION PROCESS AND/OR UNDERSTANDING THE QUALIFICATION FACTORS FOR MEDICAID, THE AFFORDABLE CARE ACT, MEDICARE, SOCIAL SECURITY DISABILITY, THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP), AND RHODE ISLAND TEMPORARY DISABILITY INSURANCE AND UNEMPLOYMENT. THIS IS DONE FOR BOTH INPATIENT AND OUTPATIENT SERVICES. UNINSURED PATIENTS RECEIVE A DISCOUNT ON CHARGES EQUAL TO THE AMOUNT CALCULATED USING THE PROSPECTIVE METHOD, WHICH IS THE AMOUNT THAT MEDICARE OR MEDICAID WOULD ALLOW FOR THE CARE. MEDICARE PATIENTS MAY RECEIVE WAIVERS OF COST-SHARING AMOUNTS IF THEY QUALIFY BASED ON FINANCIAL NEED; QUALIFICATION IS DETERMINED THROUGH AN APPLICATION FOR CHARITY CARE. FURTHER DISCOUNTS MAY APPLY, DEPENDING ON A PATIENT'S INCOME LEVEL. SCHEDULE H, PART VI, LINE 4 COMMUNITY INFORMATION FOR PURPOSES OF THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA), THE HOSPITAL FOCUSED ON ITS BRISTOL COUNTY SERVICE AREA AND EVALUATED COMMUNITY NEEDS THROUGH ANALYSIS OF DATA FOR FALL RIVER AND BRISTOL COUNTY, WITH COMPARISONS TO MASSACHUSETTS AND NATIONAL BENCHMARKS. THE HOSPITAL SERVES A DIVERSE POPULATION THAT INCLUDES RESIDENTS OF URBAN, SUBURBAN, AND RURAL COMMUNITIES, INCLUDING MEDICALLY UNDERSERVED POPULATIONS, INDIVIDUALS EXPERIENCING SOCIOECONOMIC CHALLENGES, AND HISTORICALLY MARGINALIZED POPULATIONS. THE CHNA CONSIDERED THE HEALTH NEEDS, BARRIERS TO CARE, AND SOCIAL DETERMINANTS OF HEALTH AFFECTING THESE POPULATIONS IN IDENTIFYING AND PRIORITIZING SIGNIFICANT COMMUNITY HEALTH NEEDS. SCHEDULE H, PART VI, LINE 5 PROMOTION OF COMMUNITY HEALTH THE HOSPITAL PROMOTES THE HEALTH OF THE COMMUNITY THROUGH COMMUNITY BENEFIT PROGRAMS, HEALTH EDUCATION, SCREENING INITIATIVES, AND OUTREACH ACTIVITIES DESIGNED TO ADDRESS IDENTIFIED COMMUNITY HEALTH NEEDS. AS PART OF BROWN UNIVERSITY HEALTH, THE HOSPITAL REINVESTS AVAILABLE RESOURCES AND OPERATING SURPLUSES INTO PATIENT CARE SERVICES, CLINICAL PROGRAMS, WORKFORCE DEVELOPMENT, TECHNOLOGY, FACILITIES, AND COMMUNITY HEALTH IMPROVEMENT INITIATIVES. THE HOSPITAL'S ACTIVITIES ARE GUIDED BY ITS MISSION TO IMPROVE THE HEALTH AND WELL-BEING OF THE COMMUNITIES IT SERVES AND ARE INFORMED BY THE FINDINGS OF ITS COMMUNITY HEALTH NEEDS ASSESSMENT AND IMPLEMENTATION STRATEGY. SCHEDULE H, PART VI, LINE 6 AFFILIATED HEALTH CARE SYSTEM BROWN HEALTH'S MISSION IS DELIVERING HEALTH WITH CARE. BROWN HEALTH IS AN ACADEMICALLY BASED HEALTHCARE SYSTEM AT THE FOREFRONT OF MEDICAL CARE, CONTINUALLY ENGAGING IN RESEARCH THAT WILL LEAD TO MEDICAL BREAKTHROUGHS. BROWN HEALTH AFFILIATES PROVIDE COMPREHENSIVE INPATIENT AND OUTPATIENT MEDICAL, SURGICAL, AND PSYCHIATRIC SERVICES FOR ADULTS AND CHILDREN. BROWN HEALTH AND ITS AFFILIATES EMPLOY APPROXIMATELY 21,000 PEOPLE. THE BROWN HEALTH SYSTEM HAS APPROXIMATELY 5,500 PHYSICIANS ON THE MEDICAL STAFFS OF ITS AFFILIATED HOSPITALS, OPERATES 1,473 LICENSED BEDS IN SIX HOSPITAL COMPLEXES, AND IN 2025 GENERATED APPROXIMATELY $4.4 BILLION IN TOTAL OPERATING REVENUE. BY EACH OF THESE MEASURES, BROWN HEALTH IS RHODE ISLAND'S LARGEST HEALTH SYSTEM, SERVING A POPULATION OF ABOUT 1.1 MILLION. THREE OF ITS HOSPITAL MEMBERS, RHODE ISLAND HOSPITAL (RIH), THE MIRIAM HOSPITAL (TMH), AND EMMA PENDLETON BRADLEY HOSPITAL (EPBH), ARE TEACHING AFFILIATES OF THE WARREN ALPERT MEDICAL SCHOOL OF BROWN UNIVERSITY. BROWN HEALTH IS A RHODE ISLAND NONPROFIT CORPORATION THAT IS COMMUNITY-BASED AND COMMUNITY-GOVERNED. AS A NONPROFIT ORGANIZATION, BROWN HEALTH IS RUN BY A VOLUNTARY BOARD OF DIRECTORS WHO ARE COMMUNITY REPRESENTATIVES. BROWN HEALTH AND ALL OF ITS NONPROFIT HOSPITAL AFFILIATES HAVE RECEIVED WRITTEN NOTIFICATION FROM THE INTERNAL REVENUE SERVICE THAT THEY HAVE BEEN RECOGNIZED AS BEING ORGANIZED AND OPERATED AS ENTITIES DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARE GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). AS OF SEPTEMBER 30, 2025, BROWN UNIVERSITY HEALTH EMPLOYED APPROXIMATELY 1,300 FULL-TIME AND PART-TIME PERSONNEL, MOST OF WHOM ARE LOCATED IN PROVIDENCE, RHODE ISLAND. BROWN UNIVERSITY HEALTH PROVIDES SUPPORT SERVICES TO ITS AFFILIATES, SUCH AS INFORMATION SERVICES, RISK MANAGEMENT, LEGAL, COMMUNICATIONS AND PUBLIC AFFAIRS, FUNDRAISING, FACILITY DEVELOPMENT, STRATEGIC PLANNING, INTERNAL AUDIT/COMPLIANCE, HUMAN RESOURCES, FINANCE, PAYOR CONTRACTING, AND INVESTMENT MANAGEMENT, FOR WHICH EACH AFFILIATE IS CHARGED A FEE EQUIVALENT TO THE ESTIMATED COSTS INCURRED BY BROWN HEALTH IN PROVIDING THESE SERVICES. CORPORATE AUTHORITY AND ROLE BROWN UNIVERSITY HEALTH HAS NO MEMBERS AND IS GOVERNED BY ITS BOARD OF DIRECTORS. THE BOARD HAS RESPONSIBILITY FOR PLANNING, DIRECTING, AND ESTABLISHING POLICIES INTENDED TO ASSURE THE DEVELOPMENT AND DELIVERY OF QUALITY HEALTH SERVICES, PROFESSIONAL EDUCATION, AND BIOMEDICAL RESEARCH ON AN INTEGRATED, COST-EFFECTIVE BASIS. THE BOARD'S POWERS INCLUDE THE POWER TO SET ACCOUNTING POLICIES FOR ITS AFFILIATES, APPROVE ALL MANAGED CARE AGREEMENTS, NEGOTIATE, DEVELOP, AND APPROVE AFFILIATIONS WITH OTHER INSTITUTIONS FOR EDUCATIONAL AND RESEARCH PURPOSES, AND APPROVE HUMAN RESOURCE PLANS, EXECUTIVE COMPENSATION, AND BENEFITS FOR SYSTEM AFFILIATES. THE BYLAWS OF RIH CONFER CERTAIN RESERVED POWERS ON BROWN HEALTH TO PROVIDE IT WITH THE MEANS OF EFFECTIVE OVERSIGHT, COORDINATION, AND SUPPORT OF THE SYSTEM. POWERS SPECIFICALLY RESERVED TO BROWN HEALTH AS SOLE MEMBER OF RIH INCLUDE: TO APPROVE THE AMENDMENT OF THE ARTICLES OF INCORPORATION AND BYLAWS AND OTHER CHARTER DOCUMENTS; TO DEVELOP AND APPROVE STRATEGIC PLANS; TO APPROVE CAPITAL OR OPERATING BUDGETS OR MATERIAL NON-BUDGETED EXPENDITURES; AND TO AUTHORIZE INCURRENCE OR GUARANTY OF MATERIAL INDEBTEDNESS. FOR A COMPLETE LISTING OF AFFILIATED MEMBERS OF BROWN HEALTH'S INTEGRATED HEALTHCARE DELIVERY SYSTEM, PLEASE REFER TO SCHEDULE R. SCHEDULE H, PART VI, LINE 7 STATE FILING OF COMMUNITY BENEFIT REPORT MA X true true X X X X X false true false false false false false false false MARCIA L NEIBERG CHAIR (THRU 1/25) 0 613885 0 0 0 16910 0 106215 0 32828 0 769838 0 0 EVA GREENWOOD TREASURER (THRU 1/25) 0 516279 0 0 0 23212 0 91782 0 24278 0 655551 0 0 JOHN FERNANDEZ DIRECTOR 0 1550583 0 0 0 100779 0 334533 0 30828 0 2016723 0 0 ZIYA L GOKASLAN MD DIRECTOR (AS OF 1/25) 0 1513496 0 144000 0 14237 0 20700 0 25516 0 1717949 0 0 BABAR KHOKHAR MD DIRECTOR (THRU 1/25) 0 829422 0 150000 0 21948 0 124010 0 19628 0 1145008 0 0 SARAH FROST FORMER PRESIDENT 0 590705 0 150000 0 3916 0 69756 0 107 0 814484 0 0 PETER K MARKELL TREASURER (AS OF 1/25) 0 1221588 0 0 0 242967 0 18975 0 21785 0 1505315 0 0 PAUL J ADLER SECRETARY 0 757627 0 0 0 121740 0 127377 0 21636 0 1028380 0 89854 CAROLE BILLINGTON PRESIDENT 124504 0 0 0 1578 0 15736 0 16182 0 158000 0 0 0 SCHEDULE J, PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS TAX INDEMNIFICATION AND GROSSED UP PAYMENTS: THE BROWN HEALTH EXECUTIVE LONG TERM DISABILITY PROGRAM PROVIDES FINANCIAL PROTECTION TO DESIGNATED BROWN HEALTH PHYSICIANS AND EXECUTIVES IN THE EVENT THAT THEY BECOME DISABLED. PREMIUMS PAID BY THE EMPLOYEES AFTER-TAX ARE REIMBURSED AND THE TAXABLE BENEFIT IS GROSSED UP TO COVER THE TOTAL COST OF THE BENEFIT AS PROVIDED IN THE BROWN HEALTH EXECUTIVE BENEFIT PLAN AND IS INCLUDED IN REPORTABLE COMPENSATION AND INCLUDED IN SCHEDULE J, PART II, COLUMN B (III). SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION COMPENSATION OF THE SAINT ANNE'S HOSPITAL PRESIDENT IS DETERMINED BY THE COMPENSATION COMMITTEE OF BROWN HEALTH. THIS COMMITTEE'S DETERMINATION PROCESS UTILIZES A COMBINATION OF AN INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACTS, AND COMPENSATION STUDIES/SURVEYS, ALONG WITH APPROVAL BY THE BROWN HEALTH BOARD OF DIRECTORS. SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN LINE 4B: BROWN HEALTH OFFERS A NON-QUALIFIED SUPPLEMENTAL EMPLOYEE RETIREMENT PLAN (SERP) TO CERTAIN EXECUTIVES. THE FOLLOWING INDIVIDUALS WERE CREDITED WITH THE NON-VESTED AMOUNTS INDICATED DURING CALENDAR YEAR 2024 AND SUCH AMOUNTS ARE INCLUDED IN DEFERRED COMPENSATION ON SCHEDULE J, PART II, COLUMN C: PAUL J. ADLER - $106,677. CAROLE A. BILLINGTON - $8,500. JOHN FERNANDEZ - $313,833. SARAH FROST - $69,756. EVA GREENWOOD - $73,257. BABAR KHOKHAR MD - $124,010. MARCIA NEIBERG - $88,870. IN 2024, THE FOLLOWING INDIVIDUALS BECAME VESTED IN AND WERE PAID A 2021 NON-QUALIFIED SUPPLEMENTAL EMPLOYEE RETIREMENT PLAN (SERP) AMOUNT AND SUCH AMOUNTS ARE INCLUDED IN MEDICARE WAGES, MORE SPECIFICALLY ON SCHEDULE J, PART II, COLUMN B(III): PAUL J. ADLER - $89,854. PETER K. MARKELL - $158,521. THE PORTION OF THE ABOVE PAYMENTS THAT WAS REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS IS REFLECTED ON SCHEDULE J, PART II, COLUMN F. PARTICIPANTS INCLUDED IN BROWN HEALTH'S SERP ARE AWARDED PLAN CONTRIBUTIONS ON A QUARTERLY BASIS. CONTRIBUTIONS AND INTEREST EARNED DURING A PLAN YEAR VEST AFTER THREE YEARS AND ARE PAID TO PLAN PARTICIPANTS AT THAT TIME. SERP PAYMENTS EARNED DURING THE CALENDAR YEAR WHICH HAVE NOT YET VESTED ARE DISCLOSED ON SCHEDULE J, PART II, COLUMN C. VESTED SERP PAYMENTS RECEIVED DURING THE YEAR ARE DISCLOSED ON SCHEDULE J, PART II, COLUMN B(III) (AS WELL AS COLUMN F IF REPORTED ON SCHEDULE J, PART II, COLUMN C OF A PREVIOUSLY FILED FORM 990). PLAN CONTRIBUTIONS AWARDED TO PARTICIPANTS WHO HAVE REACHED AGE 62 BECOME VESTED AS OF THE BEGINNING OF THE FOLLOWING CALENDAR YEAR. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57585BKC1 2025-05-06 116226914 REFINANCE HOSPITAL CAMPUSES, FUND CAPITAL NEEDS, AND RETIRE PRIOR ISSUANCE COSTS. false true true A 0 0 123565596 0 0 0 990397 0 0 0 99325981 0 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false true false false true false 0 false false false 0 false false true A true SCHEDULE K, PART I LINE 3 THE BOND PROCEEDS LISTED IN LINE 3A DIFFER FROM THE BOND ISSUE PRICE DISCLOSED PER IRS FORM 8038 DUE TO THE FACT THAT OF THE $270,295,149 DISCLOSED IN FORM 8038 FOR THE RIHEBC SERIES 2025 A&B BONDS, SAH WAS ALLOCATED $116,226,914 OF THE TOTAL ISSUANCE PROCEEDS IN LINE 3A. THE ISSUE PRICE IN PART I DIFFERS FROM THE TOTAL PROCEEDS IN PART II AS A RESULT OF INVESTMENT EARNINGS. SCHEDULE K, PART I LINE A(F) ON MAY 6, 2025, THE MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (THE "ISSUER") ISSUED, ON BEHALF OF SAH AND MH, $259,800 OF TAX-EXEMPT FIXED RATE, SERIAL, AND TERM BONDS DUE FROM AUGUST 15, 2040 THROUGH 2055 IN ANNUAL AMOUNTS RANGING FROM $13,780 TO $36,435, AT INTEREST RATES RANGING FROM 5.00% TO 5.50%, WITH EFFECTIVE YIELDS OF APPROXIMATELY 4.04% - 4.60% (THE "SERIES 2025A BONDS") AND SERIES 2025B (THE "SERIES 2025B BONDS TOGETHER WITH THE SERIES 2025 A BONDS, THE "BONDS") HOSPITAL FINANCING REVENUE REFUNDING BONDS ARE SECURED BY A PLEDGE OF THE GROSS RECEIPTS OF THE BROWN HEALTH OBLIGATED GROUP (BHOG), WHICH CONSISTS OF RIH, TMH, BRADLEY, RHODE ISLAND HOSPITAL FOUNDATION, THE MIRIAM HOSPITAL FOUNDATION, NH, SAH AND MH, AND BY MORTGAGE LIENS ON SUBSTANTIALLY ALL OF RIH'S AND TMH'S REAL PROPERTY AND ALL BUILDINGS, STRUCTURES, AND IMPROVEMENTS THEREON. THE BHOG IS JOINTLY AND SEVERALLY LIABLE FOR REPAYMENT. UNDER THE BOND TERMS, THE BHOG ARE REQUIRED TO SATISFY CERTAIN MEASURES OF FINANCIAL PERFORMANCE FOR AS LONG AS THE BONDS ARE OUTSTANDING. THE SERIES 2025B BONDS ARE SUBJECT TO MANDATORY TENDER ON AUGUST 15, 2031. SCHEDULE K, PART V DIFFERENT PROCEDURES TO UNDERTAKE CORRECTIVE ACTION ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY N/A FORM 990, PART VI, LINE 15B THE ORGANIZATION DID NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES COMPENSATED BY THE ORGANIZATION DURING THE TAX YEAR. FORM 990, PART VI, LINE 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS LAWRENCE A. AUBIN, SR., CHAIRMAN, AND MICHAEL L. HANNA, DIRECTOR - BUSINESS RELATIONSHIP, MUKESH K. JAIN, MD, DIRECTOR AND CHRISTINA H. PAXSON, PHD, DIRECTOR - BUSINESS RELATIONSHIP FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS BROWN UNIVERSITY HEALTH IS THE SOLE MEMBER OF SAH. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE SOLE MEMBER OF SAH IS BROWN UNIVERSITY HEALTH, A NON-PROFIT CORPORATION ORGANIZED AND EXISTING UNDER THE RHODE ISLAND NONPROFIT CORPORATION ACT. ADDITIONALLY, THE BYLAWS OF SAH CONFER CERTAIN RESERVED POWERS UPON BROWN HEALTH TO PROVIDE IT WITH THE MEANS OF EFFECTIVE OVERSIGHT, COORDINATION, AND SUPPORT OF THE SYSTEM. POWERS RESERVED TO BROWN HEALTH INCLUDE: TO ELECT AND REMOVE SAH TRUSTEES AND TO APPROVE THE ELECTION/REMOVAL OF CERTAIN OFFICERS. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS POWERS RESERVED TO BROWN HEALTH INCLUDE: TO APPROVE AMENDMENT OF THE ARTICLES OF INCORPORATION AND BYLAWS AND OTHER CHARTER DOCUMENTS; TO APPROVE STRATEGIC PLANS; TO APPROVE INVESTMENT POLICIES AND ANY CAPITAL OR OPERATING BUDGETS OR MATERIAL NON-BUDGETED EXPENDITURES; AND TO AUTHORIZE INCURRENCE OR GUARANTY OF MATERIAL INDEBTEDNESS. FORM 990, PART VI, LINE 8B DOCUMENTATION OF MEETINGS HELD BY COMMITTEES OF GOVERNING BODY THE ORGANIZATION DID NOT HAVE ANY COMMITTEES OF THE GOVERNING BODY DURING THE TAX YEAR. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE PREPARATION AND FILING OF THE FORM 990 AND SUPPORTING SCHEDULES IS THE RESPONSIBILITY OF THE EXECUTIVE VICE PRESIDENT & CHIEF FINANCIAL OFFICER (EVP/CFO) AND BROWN HEALTH'S FINANCE DEPARTMENT. THE FORM 990 IS PREPARED BY THE ACCOUNTING STAFF UPON COMPLETION OF BROWN HEALTH'S ANNUAL INDEPENDENT AUDIT AND IS REVIEWED BY THE CORPORATE SERVICES TAX COMPLIANCE MANAGER AND THE DIRECTOR OF FINANCE. IN ADDITION, KPMG IS ENGAGED TO PERFORM AN INDEPENDENT REVIEW OF THE FORM 990 AND SUPPORTING SCHEDULES AND PROVIDE RECOMMENDATIONS, AS APPROPRIATE. THE DRAFT FORM 990 IS THEN PROVIDED TO THE EVP/CFO FOR FINAL MANAGEMENT REVIEW. PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE ENTIRE FORM IS POSTED TO SAH'S BOARD OF TRUSTEES WEBSITE PORTAL IN ADVANCE OF ITS NEXT BOARD MEETING. AT THE TIME OF THE BOARD MEETING THE 990 IS PRESENTED BY THE BROWN HEALTH DIRECTOR OF FINANCE AND EVP/CFO, AT WHICH TIME ALL QUESTIONS AND CONCERNS OF THE MEMBERS OF THE BOARD ARE ADDRESSED BY THE EVP/CFO AND INCORPORATED INTO THE FORM 990 WHEN APPROPRIATE. ONCE THE FORM 990 IS COMPLETE AND READY TO BE FILED, THE MEMBERS OF THE BOARD ARE NOTIFIED VIA EMAIL THAT A COPY OF THE FINAL VERSION OF THE FORM 990 IS ACCESSIBLE THROUGH THE SAME PASSWORD-PROTECTED WEBSITE PORTAL. THE EVP/CFO IS AUTHORIZED TO FILE THE FORM 990 FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY BROWN HEALTH HAS A CONFLICT OF INTEREST POLICY THAT IS APPLICABLE TO ALL AFFILIATES AND ADMINISTERED BY BROWN HEALTH'S COMPLIANCE DEPARTMENT AS FOLLOWS: EACH DESIGNATED PERSON SUBJECT TO BROWN HEALTH'S CONFLICT OF INTEREST POLICY IS REQUIRED TO PROVIDE BROWN HEALTH WITH AN INITIAL DISCLOSURE STATEMENT AND THEREAFTER AN ANNUAL STATEMENT ATTESTING THAT: (I) THE DESIGNATED PERSON HAS READ AND IS FAMILIAR WITH THIS POLICY, AND (II) THE DESIGNATED PERSON AND, TO THE BEST OF HIS/HER KNOWLEDGE, FAMILY MEMBERS, HAVE NOT IN THE PAST ENGAGED IN, ARE NOT PRESENTLY ENGAGING IN, OR PLAN TO ENGAGE IN, ANY ACTIVITY WHICH CONTRAVENES THIS POLICY. IF, AT ANY TIME DURING THE COURSE OF EMPLOYMENT OR ASSOCIATION, A DESIGNATED PERSON HAS REASON TO BELIEVE THAT AN EXISTING OR CONTEMPLATED ACTIVITY MAY CONTRAVENE THIS POLICY, THE PERSON SHALL SUBMIT A FULL WRITTEN DESCRIPTION OF THE ACTIVITY TO THE BROWN HEALTH COMPLIANCE OFFICER OR THE OFFICE OF THE GENERAL COUNSEL TO SEEK A DETERMINATION AS TO WHETHER THE CONTEMPLATED ACTIVITY DOES OR DOES NOT CONTRAVENE THIS POLICY. IF THE ACTIVITY IN QUESTION INVOLVES EITHER THE CHIEF EXECUTIVE OFFICER, THE SENIOR VICE PRESIDENT AND GENERAL COUNSEL, OR A TRUSTEE, A FULL WRITTEN DISCLOSURE MUST BE MADE TO, AND A DETERMINATION SOUGHT FROM, THE CHAIRMAN OF THE BOARD OF DIRECTORS OF BROWN HEALTH. ANNUALLY, THE BROWN HEALTH COMPLIANCE OFFICER SHALL REVIEW AND REPORT TO THE BROWN HEALTH EXECUTIVE CORPORATE COMPLIANCE COMMITTEE AND TO THE BROWN HEALTH AUDIT AND COMPLIANCE COMMITTEE ON THE ADMINISTRATION OF THIS POLICY. FAILURE ON THE PART OF ANY DESIGNATED PERSON TO COMPLY WITH THIS POLICY, INCLUDING FAILURE TO SUBMIT IN A TIMELY FASHION THE CONFLICT OF INTEREST DISCLOSURE STATEMENT, WILL BE GROUNDS FOR REMOVAL FROM HIS/HER POSITION AND/OR TERMINATION OF HIS/HER EMPLOYMENT WITH BROWN HEALTH. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE FOLLOWING APPLIES TO BROWN HEALTH AND ALL OF ITS AFFILIATES, INCLUDING SAH: EXECUTIVE COMPENSATION BROWN HEALTH'S EXECUTIVE COMPENSATION PHILOSOPHY BALANCES APPROPRIATE STEWARDSHIP OF RESOURCES AND THE NEED TO BE COMPETITIVE IN RECRUITING AND RETAINING TALENTED INDIVIDUALS. IT INCORPORATES MARKET-COMPETITIVE AND PERFORMANCE-RELATED PRINCIPLES, AND COVERS THE PRESIDENT AND CEO OF BROWN HEALTH AS WELL AS OTHER OFFICERS, SENIOR MANAGEMENT, AND KEY EMPLOYEES. BROWN HEALTH'S EXECUTIVE COMPENSATION PROGRAM COMPLIES BOTH WITH LAW AND WITH CONTEMPORARY ETHICAL NORMS, AND IS ADMINISTERED CONSISTENT WITH THE ORGANIZATION'S TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE AVOIDANCE OF TRANSACTIONS SUBJECT TO INTERMEDIATE SANCTIONS UNDER SECTION 4958 OF THE IRC. EXECUTIVE COMPENSATION IS ALSO ADMINISTERED CONSISTENT WITH BROWN HEALTH'S CORPORATE COMPLIANCE POLICY ON EXCESS BENEFIT TRANSACTIONS. THE COMPENSATION COMMITTEE OF THE BROWN UNIVERSITY HEALTH BOARD OF DIRECTORS (THE COMMITTEE), COMPRISED OF DISINTERESTED BROWN HEALTH BOARD MEMBERS, IS RESPONSIBLE FOR DILIGENT OVERSIGHT OF EXECUTIVE COMPENSATION TO ENSURE COMPLIANCE WITH IRC REQUIREMENTS. ITS DUTIES INCLUDE: * APPROVING ELIGIBILITY FOR PARTICIPATION IN THE EXECUTIVE COMPENSATION PROGRAM * APPROVING CHANGES IN COMPENSATION FOR EXISTING EXECUTIVE PARTICIPANTS * APPROVING GUIDELINES, SUCH AS SALARY RANGES AND CONTRACT TERMS, ON APPROPRIATE LEVELS OF COMPENSATION FOR OTHER KEY EMPLOYEES * APPROVING NEW, AND MODIFYING OR TERMINATING EXISTING, EXECUTIVE COMPENSATION PLANS INCLUDING, BUT NOT LIMITED TO, ANNUAL INCENTIVE AND EXECUTIVE BENEFIT PLANS * APPROVING PERFORMANCE OBJECTIVES ASSOCIATED WITH BROWN HEALTH'S ANNUAL INCENTIVE PLAN, INCLUDING MEASURING POINTS, AND USING VERIFIED ACTUAL PERFORMANCE RELATIVE TO THESE OBJECTIVES AS A PRECONDITION TO APPROVING THE PAYMENT OF ANY AWARDS UNDER THE PLAN * AUTHORIZING PERIODIC PERFORMANCE BENCHMARK STUDIES TO BE CONDUCTED FOR PURPOSES OF ASSESSING BROWN HEALTH'S PERFORMANCE WITHIN THE HEALTHCARE INDUSTRY AND THE DEGREE TO WHICH TOTAL REMUNERATION LEVELS AT BROWN HEALTH ARE GENERALLY COMMENSURATE WITH BROWN HEALTH PERFORMANCE RELATIVE TO HEALTHCARE INDUSTRY PERFORMANCE * CONDUCTING AN ANNUAL PERFORMANCE REVIEW OF BROWN HEALTH'S CHIEF EXECUTIVE OFFICER. THE CHAIR OF THE COMMITTEE CONDUCTS AND DOCUMENTS THIS REVIEW, BASED ON HIS/HER OBSERVATIONS AND INTERPRETATION OF FEEDBACK FROM MEMBERS OF THE BOARD OF DIRECTORS. * SELECTING AND ENGAGING QUALIFIED, INDEPENDENT, THIRD-PARTY COMPENSATION VALUATION CONSULTANTS THAT THE COMMITTEE CHARGES WITH RENDERING OPINIONS WITH RESPECT TO THE REASONABLENESS AND COMPARABILITY OF COMPENSATION AS WELL AS THE COMPARATIVE ORGANIZATIONS AGAINST WHICH COMPENSATION IS ASSESSED, IN ACCORDANCE WITH RELEVANT SECTIONS OF THE IRC AND BROWN HEALTH'S EXECUTIVE COMPENSATION PHILOSOPHY. BROWN HEALTH'S CHIEF EXECUTIVE OFFICER WORKS CLOSELY WITH THE COMMITTEE TO MAKE RECOMMENDATIONS ON THE ABOVE TOPICS AND KEEP THE COMMITTEE INFORMED ABOUT CONTEMPLATED COMPENSATION CHANGES FOR EXECUTIVES AND OTHER KEY EMPLOYEES, AS WELL AS CANDIDATES FOR THESE ROLES. THE CEO ALSO PROVIDES PERIODIC UPDATES TO THE COMMITTEE REGARDING BROWN HEALTH'S PERFORMANCE RELATIVE TO COMPENSATION-RELATED PERFORMANCE OBJECTIVES. THE COMMITTEE'S DELIBERATIONS AND ACTIONS ARE DOCUMENTED IN MINUTES PREPARED FOR EACH MEETING. PROCESS FOR DETERMINING COMPENSATION VALUATION OF TOTAL CASH AND TOTAL REMUNERATION: NO LESS FREQUENTLY THAN ANNUALLY, THE COMMITTEE RECEIVES AND REVIEWS A TOTAL CASH COMPENSATION VALUATION OF ALL EXISTING EXECUTIVE COMPENSATION PROGRAM PARTICIPANTS PREPARED BY ITS INDEPENDENT COMPENSATION CONSULTANT. ANNUALLY, THE COMMITTEE ALSO RECEIVES AND REVIEWS A TOTAL REMUNERATION VALUATION OF ALL EXISTING EXECUTIVE COMPENSATION PARTICIPANTS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC BROWN UNIVERSITY HEALTH, AS WELL AS THE SAINT ANNE'S HOSPITAL, CURRENTLY MAKE THEIR ANNUAL AND QUARTERLY CONSOLIDATED/COMBINED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC VIA DAC (DIGITAL ASSURANCE CERTIFICATION, LLC), A DISCLOSURE DISSEMINATION AGENT FOR ISSUERS OF TAX-EXEMPT BONDS WHICH ELECTRONICALLY POSTS AND TRANSMITS BROWN HEALTH'S AND SAINT ANNE'S FINANCIAL INFORMATION TO REPOSITORIES AND INVESTORS ALIKE. SAH'S ARTICLES OF INCORPORATION, BYLAWS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FROM THE OFFICE OF THE BROWN HEALTH EVP/CFO, EITHER IN PERSON OR BY MAIL. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES CHANGE IN FUNDED STATUS OF PENSION PLAN - -3434431; TRANSFER TO BROWN HEALTH MEDICAL GROUP - -45374217; ROUNDING - 3; TOTAL - -48808645; FORM 990, PART XII, LINE 2: SAH WAS INCLUDED IN THE BROWN UNIVERSITY HEALTH AND AFFILIATES AUDITED CONSOLIDATED FINANCIAL STATEMENTS AS OF AND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. THE BROWN HEALTH AUDIT AND COMPLIANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF BROWN HEALTH'S CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF BROWN HEALTH'S INDEPENDENT ACCOUNTANT. FORM 990, PART VII - COMPENSATION EXPLANATION INDIVIDUALS ARE REPORTED BELOW AS THEY WERE COMPENSATED BY A RELATED ORGANIZATION: PAUL J. ADLER PAUL J. ADLER, BROWN HEALTH SECRETARY, IS ALSO SENIOR VICE PRESIDENT AND GENERAL COUNSEL OF BROWN UNIVERSITY HEALTH AND VARIOUS OTHER AFFILIATES. AS A FULL-TIME EMPLOYEE HE DEVOTES 40+ HOURS PER WEEK TO THESE ORGANIZATIONS. HIS COMPENSATION IS PAID BY BROWN UNIVERSITY HEALTH. JOHN FERNANDEZ JOHN FERNANDEZ SERVES AS PRESIDENT OF BROWN HEALTH AND AFFILIATES, DEVOTING 40+ HOURS PER WEEK TO THE COMBINED ORGANIZATIONS. AS PART OF HIS RESPONSIBILITIES, HE PROVIDES ADMINISTRATIVE OVERSIGHT TO ALL OF BROWN HEALTH'S AFFILIATED ORGANIZATIONS DISCLOSED IN SCHEDULE R. MR. FERNANDEZ'S COMPENSATION WAS PAID BY BROWN HEALTH DURING CALENDAR YEAR 2024. SARAH FROST SARAH FROST BECAME THE EVP & CHIEF OF HOSPITAL OPERATIONS OF BROWN HEALTH AND AFFILIATES AND PRESIDENT OF RIH IN JUNE 2024. MS. FROST SERVES AS A FULL-TIME EMPLOYEE DEVOTING 40+ HOURS PER WEEK TO THE COMBINED ORGANIZATIONS. MS. FROST'S COMPENSATION WAS PAID BY BROWN UNIVERSITY HEALTH DURING CALENDAR YEAR 2024. ZIYA L. GOKASLAN, MD ZIYA L. GOKASLAN, MD, DIRECTOR, IS ALSO THE NEUROSURGEON-IN-CHIEF AT RHODE ISLAND HOSPITAL AND THE MIRIAM HOSPITAL. AS A FULL-TIME EMPLOYEE HE DEVOTES 40+ HOURS PER WEEK TO THE NEUROSURGERY SERVICE-LINE. DR. GOKASLAN'S COMPENSATION IS PAID BY BROWN HEALTH MEDICAL GROUP DURING CALENDAR YEAR 2024. EVA GREENWOOD EVA GREENWOOD SERVES AS TREASURER OF BROWN HEALTH AND AFFILIATES, DEVOTING 40+ HOURS PER WEEK TO THE COMBINED ORGANIZATIONS. AS PART OF HER RESPONSIBILITIES, SHE PROVIDES FINANCIAL OVERSIGHT TO ALL OF BROWN HEALTH'S AFFILIATED ORGANIZATIONS DISCLOSED IN SCHEDULE R. MS. GREENWOOD'S COMPENSATION WAS PAID BY BROWN HEALTH DURING CALENDAR YEAR 2024. BABAR KHOKHAR MD BABAR KHOKHAR, MD, MBA BECAME EVP & CHIEF PHYSICIAN OFFICER OF BROWN HEALTH AND AFFILIATES IN FEBRUARY 2023. DR. KHOKHAR SERVES AS A FULL-TIME EMPLOYEE DEVOTING 40+ HOURS PER WEEK TO THE COMBINED ORGANIZATIONS. DR. KHOKHAR'S COMPENSATION WAS PAID BY BROWN UNIVERSITY HEALTH DURING CALENDAR YEAR 2024. PETER K. MARKELL PETER K. MARKELL SERVES AS EVP/CFO OF BROWN HEALTH AND AFFILIATES, DEVOTING 40+ HOURS PER WEEK TO THE COMBINED ORGANIZATIONS. AS PART OF HIS RESPONSIBILITIES, HE PROVIDES FINANCIAL OVERSIGHT TO ALL OF BROWN HEALTH'S AFFILIATED ORGANIZATIONS DISCLOSED IN SCHEDULE R. MR. MARKELL'S COMPENSATION WAS PAID BY BROWN HEALTH DURING CALENDAR YEAR 2024. MARCIA NEIBERG MARCIA NEIBERG BECAME PRESIDENT OF NHPM EFFECTIVE 6/1/24, AND ALSO SERVES AS EVP AND CHIEF STRATEGY OFFICER OF BROWN UNIVERSITY HEALTH. AS A FULL-TIME EMPLOYEE SHE DEVOTES 40+ HOURS PER WEEK TO THIS ORGANIZATION. HER COMPENSATION IS PAID BY BROWN HEALTH. ALC DBA HSR 15 LASALLE SQUARE PROVIDENCE RI 02903 050442015 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false BAYBERRY COURTS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 204590384 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false BRADLEY HOSPITAL FOUNDATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050500688 PHILANTHROPIC ACTIVITIES RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false BROWN HEALTH MEDICAL GROUP 15 LASALLE SQUARE PROVIDENCE RI 02903 050389801 PHYSICIAN HEALTH CARE SERVICES RI 501(C)(3) 10 BROWN UNIVERSITY HEALTH false BROWN HEALTH MEDICAL GROUP OF MASSACHUSETTS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 331237732 PHYSICIAN HEALTH CARE SERVICES MA 501(C)(3) 10 BROWN UNIVERSITY HEALTH false BROWN HEALTH MEDICAL GROUP PRIMARY CARE 15 LASALLE SQUARE PROVIDENCE RI 02903 844944884 PHYSICIAN HEALTH CARE SERVICES RI 501(C)(3) 10 BROWN UNIVERSITY HEALTH false BROWN UNIVERSITY HEALTH 15 LASALLE SQUARE PROVIDENCE RI 02903 222861978 HOLDING COMPANY/MGMNT SVCS RI 501(C)(3) NA false BROWN UNIVERSITY HEALTH FOUNDATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050493219 PHILANTHROPIC ACTIVITIES RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false BROWN UNIVERSITY HEALTH MASSACHUSETTS 15 LASALLE SQUARE PROVIDENCE RI 02903 043408517 HOLDING COMPANY MA 501(C)(3) TYPE I BROWN UNIVERSITY HEALTH false CAPITAL CITY COMMUNITY CENTERS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 050259090 DAYCARE SERVICES RI 501(C)(3) 7 GATEWAY HEALTHCARE INC false EMMA PENDLETON BRADLEY HOSPITAL 1011 VETERANS MEMORIAL PARKEAY EAST PROVIDENCE RI 02915 050258806 PEDIATRIC PSYCHIATRIC HEALTH CARE SVCS. RI 501(C)(3) 3 BROWN UNIVERSITY HEALTH false FAMILIES REACHING INTO EACH NEW DAY INC 15 LASALLE SQUARE PROVIDENCE RI 02903 050504841 BEREAVEMENT SERVICES FOR CHILDREN RI 501(C)(3) 7 GATEWAY HEALTHCARE INC false GATEWAY HEALTHCARE INC 15 LASALLE SQUARE PROVIDENCE RI 02903 050309043 SUBST. ABUSE & PYSCH. HEALTH CARE SVCS. RI 501(C)(3) 10 BROWN UNIVERSITY HEALTH false HOSPITAL PROPERTIES INC 15 LASALLE SQUARE PROVIDENCE RI 02903 222869743 PROPERTY MANAGEMENT RI 501(C)(4) BROWN UNIVERSITY HEALTH false JM APARTMENTS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 050435537 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false LJR CORPORATION 15 LASALLE SQUARE PROVIDENCE RI 02903 030508346 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false MILL RIVER COMMUNITY HOUSING CORPORATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050427152 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false MORTON HOSPITAL 88 WASHINGTON STREET TAUNTON MA 02780 994836263 HEALTH CARE SERVICES MA 501(C)(3) 3 BROWN UNIVERSITY HEALTH MASSACHUSETTS false NEWPORT HEALTH CARE CORPORATION 11 FRIENDSHIP STREET NEWPORT RI 02840 222535537 HOLDING COMPANY/MGMNT SVCS RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false NEWPORT HEALTH PROPERTY MANAGEMENT 11 FRIENDSHIP STREET NEWPORT RI 02840 222335539 PROPERTY MANAGEMENT RI 501(C)(3) NEWPORT HEALTH CARE CORPORATION false NEWPORT HOSPITAL 11 FRIENDSHIP STREET NEWPORT RI 02840 050258914 HEALTH CARE SERVICES RI 501(C)(3) 3 BROWN UNIVERSITY HEALTH false NEWPORT HOSPITAL FOUNDATION INC 11 FRIENDSHIP STREET NEWPORT RI 02840 222535533 PHILANTHROPIC ACTIVITIES RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false NHCC MEDICAL ASSOCIATES INC 11 FRIENDSHIP STREET NEWPORT RI 02840 050472268 HEALTH CARE SERVICES RI 501(C)(3) 10 BROWN UNIVERSITY HEALTH false OBED APARTMENTS 15 LASALLE SQUARE PROVIDENCE RI 02903 050422771 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false PATHWAYS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 050393004 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false RHODE ISLAND HOSPITAL 593 EDDY STREET PROVIDENCE RI 02903 050258954 HEALTH CARE SERVICES RI 501(C)(3) 3 BROWN UNIVERSITY HEALTH false RHODE ISLAND HOSPITAL FOUNDATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050468736 PHILANTHROPIC ACTIVITIES RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false RIH VENTURES 593 EDDY STREET PROVIDENCE RI 02903 050448686 PARKING FACILITIES/PHLEBOTOMY SVCS RI 501(C)(3) 10 BROWN UNIVERSITY HEALTH false SHORE COURTS 15 LASALLE SQUARE PROVIDENCE RI 02903 050504003 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false THE AUTISM PROJECT 1516 ATWOOD AVENUE JOHNSTON RI 02919 050512037 SERVICES FOR CHILDREN WITH AUTISM RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false THE BRADLEY SCHOOLS 140 BROADWAY PROVIDENCE RI 02903 464910847 EDUCATIONAL SERVICES RI 501(C)(3) 2 EMMA PENDLETON BRADLEY HOSPITAL false THE MIRIAM HOSPITAL 164 SUMMIT AVENUE PROVIDENCE RI 02906 050258905 HEALTH CARE SERVICES RI 501(C)(3) 3 BROWN UNIVERSITY HEALTH false THE MIRIAM HOSPITAL FOUNDATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050377502 PHILANTHROPIC ACTIVITIES RI 501(C)(3) 7 BROWN UNIVERSITY HEALTH false TLR REALTY 15 LASALLE SQUARE PROVIDENCE RI 02903 043742771 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false WENTWORTH CORPORATION 15 LASALLE SQUARE PROVIDENCE RI 02903 050488520 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false WESTERLY COURTS INC 15 LASALLE SQUARE PROVIDENCE RI 02903 611439766 HOUSING FOR ELDERLY AND MENTALLY ILL RI 501(C)(3) 10 GATEWAY HEALTHCARE INC false BROWN UNIVERSITY HEALTH ALLIANCE 15 LASALLE SQUARE PROVIDENCE RI 02903 812732225 ACCOUNTABLE CARE ORGANIZATION RI NA N/A 0 0 false false BROWN UNIVERSITY HEALTH MSO 15 LASALLE SQUARE PROVIDENCE RI 02903 050508717 MANAGEMENT SERVICES RI BROWN UNIVERSITY HEALTH C CORPORATION BROWN UNIVERSITY HEALTH RISK SERVICES 15 LASALLE SQUARE PROVIDENCE RI 02903 050459767 RISK MANAGEMENT RI BROWN UNIVERSITY HEALTH C CORPORATION false false false false false false false false false false true false true true true true false true true SCHEDULE R, PART III BROWN UNIVERSITY HEALTH HEALTH ALLIANCE 81-2732225 15 LASALLE SQUARE PROVIDENCE, RI 02903