Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 687,691 | 303,593 | 271,775 | 190,393 | 23,179 | 1,476,631 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 6,725,960 | 3,308,468 | 3,649,798 | 3,614,200 | 3,571,185 | 20,869,611 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 7,413,651 | 3,612,061 | 3,921,573 | 3,804,593 | 3,594,364 | 22,346,242 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 249,868 | 63,792 | 34,026 | 0 | 0 | 347,686 |
| c | Add lines 7a and 7b.. | 249,868 | 63,792 | 34,026 | 0 | 0 | 347,686 |
| 8 | Public support (Subtract line 7c from line 6.) | 21,998,556 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 7,413,651 | 3,612,061 | 3,921,573 | 3,804,593 | 3,594,364 | 22,346,242 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 2,520,739 | 2,562,936 | 2,178,498 | 2,050,927 | 482,111 | 9,795,211 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 2,520,739 | 2,562,936 | 2,178,498 | 2,050,927 | 482,111 | 9,795,211 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 105,041 | -20,509 | 38,747 | 44,658 | 23,928 | 191,865 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 10,039,431 | 6,154,488 | 6,138,818 | 5,900,178 | 4,100,403 | 32,333,318 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS JFK HEALTH SYSTEM, INC. AS ITS SOLE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7B | Certain decisions of the governing body of the organization are subject to approval by the member. |
| FORM 990, PART VI, SECTION B, LINE 11 | An Ad-hoc Committee, which includes the Chairman of the Audit and Compliance Committee and a selected designee of the Audit and Compliance Committee as well as designees from the Finance, Legal, Audit and Compliance departments, review the IRS 990 Tax Returns with EisnerAmper LLP, the tax accountant for JFK Health System, Inc. During this review, all comments and recommendations that are made are addressed by the Finance, Legal, and Audit and Compliance departments along with EisnerAmper. The final revised drafts are reviewed by the Ad-hoc Committee to ensure all comments and recommendations were addressed in the final drafts. The Audit and Compliance committee has given the Ad-hoc Committee the authority to approve the IRS 990 Tax Returns. Once the IRS 990 Tax Returns are approved by the Ad-hoc Committee, all Board members are sent an e-mail with instructions on how to access the respective IRS 990 Tax Returns for their review and comments for 4 days on a secure website provided by EisnerAmper LLP. At the end of the 4 day review period, and after any comments have been addressed, the IRS 990 Tax Returns are finalized and filed. Also, after the IRS 990 Tax Returns are filed, the returns are posted on the JFK Health System Board Portal. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE DISTRIBUTED TO ALL BOARD MEMBERS AND EMPLOYEES THAT ARE DEPARTMENT HEAD AND HIGHER LEVELS. ALL DISCLOSURES ARE REVIEWED BY THE COMPLIANCE OFFICER AND THE CHAIR OF THE JFK HEALTH SYSTEM AUDIT AND COMPLIANCE COMMITTEE. ANY POTENTIAL CONFLICT OF INTEREST IS BROUGHT TO SAID COMMITTEE FOR REVIEW AND CONSIDERATION AND ANY APPROPRIATE ACTION DEEMED NECESSARY PURSUANT TO THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE JFK HEALTH SYSTEM BOARD OF DIRECTORS HAS DULY APPOINTED AN EXECUTIVE COMPENSATION COMMITTEE (THE "COMMITTEE") THAT IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF ALL COMPENSATION AND BENEFITS PROVIDED TO EXECUTIVE MANAGEMENT OF THE ORGANIZATION. THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY STATEMENT AND AN EXECUTIVE COMPENSATION COMMITTEE CHARTER. THE COMMITTEE FOLLOWS THE PROCEDURES DESCRIBED IN THE PHILOSOPHY STATEMENT AND THE CHARTER WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND EMPLOYEE BENEFITS PROVIDED TO THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE PRESIDENT AND CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER. THE COMMITTEE'S REVIEW ANALYZES EVERY ELEMENT OF COMPENSATION, SUCH AS CURRENT AND DEFERRED COMPENSATION AND BENEFITS, INCLUDING QUALIFIED AND NON-QUALIFIED BENEFITS. THE COMMITTEE CONDUCTS ITS REVIEW AND APPROVAL PROCESS AT LEAST ANNUALLY, AND APPROVES COMPENSATION AND BENEFITS ONLY TO THE EXTENT THAT THE COMMITTEE HAS CONCLUDED THAT THE TOTAL COMPENSATION AND BENEFITS CONSTITUTE NO MORE THAN REASONABLE COMPENSATION. THE COMMITTEE CONSISTS ENTIRELY OF INDEPENDENT MEMBERS OF THE JFK HEALTH SYSTEM BOARD. THE COMMITTEE REVIEWS IN ADVANCE INDEPENDENT DATA SHOWING THE COMPENSATION PROVIDED BY NON-PROFIT ORGANIZATIONS FOR FUNCTIONALLY SIMILAR POSITIONS, AND THE COMMITTEE PREPARES A TIMELY AND THOROUGH RECORD OF ITS DELIBERATIONS AND CONCLUSIONS. ASSISTING THE COMMITTEE IS AN OUTSIDE COMPENSATION CONSULTANT ALONG WITH OUTSIDE LEGAL COUNSEL. AS A RESULT, THE COMMITTEE'S REVIEW PROCESS IS DESIGNED TO SATISFY THE PROCEDURAL CRITERIA NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES. |
| FORM 990, PART VI, SECTION C, LINE 19 | JFK HEALTH SYSTEM'S CONSOLIDATED FINANCIAL STATEMENTS AND THE ORGANIZATION'S CONSOLIDATING FINANCIAL STATEMENTS ARE POSTED ON THE JFK HEALTH SYSTEM WEBSITE; ANY OTHER PUBLIC INFORMATION IS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | Changes in Net Assets: Change in valuation of beneficial interest in perpetual trusts 50,762 change in beneficial interest in assets of muhlenberg foundation 415,805 loss from discontinued operations (510,199) pension/postretirement liability adjustment (1,114,742) Pension Settlement (79,464) TRANSFER FROM THE COMMUNITY HOSPITAL GROUP, INC. 4,853,069 Total to Form 990, Part XI, Line 9 3,615,231 |
| FORM 990, PART XII, QUESTION 2C | THE PROCESS HAS NOT CHANGED SINCE LAST YEAR. JFK HEALTH SYSTEM HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| EXTENSION | Description of why the return was not timely filed AWAITING INFORMATION FROM THIRD PARTIES WHICH IS NECESSARY TO FILE A COMPLETE AND ACCURATE RETURN. |
| FORM 990, PART VII | Method employed in determination of estimated hours per week DURING THE ANNUAL BUDGET PROCESS, THE FINANCE DEPARTMENT PERFORMS AN ANALYSIS OF THE EXECUTIVE LEVEL EMPLOYEES' TIME ALLOCATION FROM TIME KEEPING RECORDS. THE APPROPRIATE ADJUSTMENTS ARE MADE TO THE TIME ALLOCATIONS AT THAT TIME. THE HOURS PER WEEK FOR OFFICERS OF JFK HEALTH SYSTEM ARE ALLOCATED AMONGST MANY OF THE RELATED ORGANIZATIONS. |
| SCHEDULE R, PART V, LINE 1O | JFK HEALTH SYSTEM MAINTAINS A MASTER EMPLOYEE LEASING AGREEMENT THAT PROVIDES FOR THE LEASING OF PERSONNEL TO AND FROM VARIOUS JFK ENTITIES. |
| FORM 990, PART VI, SECTION A, LINE 7A | WHILE THE MEMBER CANNOT ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY, ALL BOARD APPOINTMENTS ARE SUBJECT TO APPROVAL BY THE MEMBER. THE DIRECTORS, OTHER THAN EX-OFFICIO DIRECTORS ARE ELECTED BY A VOTE OF THE BOARD AT THE ANNUAL MEETING OF THE CORPORATION. THE DIRECTOR MEMBERSHIP COMMITTEE SHALL NOMINATE A SLATE OF DIRECTORS TO SERVE AS OFFICERS TO REPLACE OR REELECT THOSE OFFICERS WHOSE TERMS ARE ENDING. |
| FORM 990, PART VII | DEFINITION OF EX-OFFICIO A PERSON WHO HOLDS A POSITION BY VIRTUE OF THEIR OFFICE |
| SCHEDULE K, PART 1 | THE REFINANCING OF VARIOUS SERIES OF BONDS ISSUED ON BEHALF OF, AND OTHER INDEBTEDNESS OF, JFK MEDICAL CENTER, HARTWYCK AT OAK TREE AND MUHLENBERG REGIONAL MEDICAL CENTER, AS DESCRIBED BELOW, ALL IN CONNECTION WITH THE TERMINATION OF THE PROVISION OF HOSPITAL ACUTE CARE SERVICES AT MUHLENBERG REGIONAL MEDICAL CENTER AND PURSUANT TO THE STATE'S HOSPITAL ASSET TRANSFORMATION PROGRAM. ADVANCE REFUNDING OF 2000 BONDS $16,649,481 COSTS OF ISSUANCE $270,887 |
| FORM 990, PART III, QUESTION 3 | MUHLENBERG REGIONAL MEDICAL CENTER (MRMC) IS A NONPROFIT AFFILIATE OF JFK HEALTH SYSTEM, INC. SINCE CLOSING ITS ACUTE CARE INPATIENT SERVICES IN AUGUST 2008, MRMC HAS CONTINUED TO OPERATE ITS HOME CARE PROGRAM, HOWEVER, EFFECTIVE AS OF JANUARY 1, 2011, THE HOME CARE PROGRAM IS OPERATED THROUGH A JOINT VENTURE MRMC FORMED WITH ANOTHER TAX EXEMPT HEALTHCARE PROVIDER, JFK Meridian Home Care Services, LLC D/B/A JFK AT HOME. AS SUCH, THE OPERATIONS OF THE MUHLENBERG HOME CARE DEPARTMENT CEASED AS OF DECEMBER 31, 2010. IN CONNECTION WITH THE FORMATION OF THE JOINT VENTURE, MRMC TRANSFERRED PROPERTY AND EQUIPMENT TO JFK AT HOME FOR 50% OWNERSHIP IN THE NEW JOINT VENTURE IN 2011. THE INVESTMENT IN JFK AT HOME WILL BE ACCOUNTED FOR ON THE EQUITY METHOD OF ACCOUNTING AND INCLUDED ON THE CONSOLIDATED BALANCE SHEET. |
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