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 (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 | |||||
| (A)
AKRON GENERAL MEDICAL CENTER |
340714478 | 3 | Yes | 0 | 0 | |
| Total 1 | 0 | 0 | ||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART I, LINE 11G | IN ADDITION TO AKRON GENERAL MEDICAL CENTER, AKRON GENERAL HEALTH SYSTEM, FEIN 34-1546466, IS LISTED IN THE REPORTING ORGANIZATION'S CODE OF REGULATIONS AS A SUPPORTED ORGANIZATION. AKRON GENERAL HEALTH SYSTEM IS ALSO A SUPPORTING ORGANIZATION OF AKRON GENERAL MEDICAL CENTER. |
| PART IV, SECTION B, LINE 2: | THE ORGANIZATION'S ORGANIZING DOCUMENTS STATE THAT AT ALL TIMES IT SHALL BE CONTROLLED OR SUPERVISED BY AKRON GENERAL HEALTH SYSTEM. AKRON GENERAL HEALTH SYSTEM IS THE PARENT OF A HEALTH SYSTEM COMPRISED OF WHOLLY OWNED SUBSIDIARIES INCLUDING AKRON GENERAL MEDICAL CENTER. THROUGH ITS SUPPORT OF AKRON GENERAL MEDICAL CENTER, AKRON GENERAL PARTNERS IS CARRYING OUT THE PURPOSES OF AKRON GENERAL HEALTH SYSTEM. |
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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 4 | QUORUM HAS BEEN CHANGED FROM 2/3 TO 1/2. |
| FORM 990, PART VI, SECTION A, LINE 6 | AKRON GENERAL PARTNERS, INC. IS AN OHIO NONPROFIT AND AN ORGANIZATION RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). AS SUCH IT HAS NO SHAREHOLDERS. AKRON GENERAL HEALTH SYSTEM IS THE SOLE MEMBER OF AKRON GENERAL PARTNERS, INC. AKRON GENERAL HEALTH SYSTEM IS AN OHIO NONPROFIT AND AN ORGANIZATION RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). BOTH ORGANIZATIONS ARE AFFILIATES OF THE CLEVELAND CLINIC FOUNDATION, AN ORGANIZATION RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). |
| FORM 990, PART VI, SECTION A, LINE 7A | AKRON GENERAL HEALTH SYSTEM HAS THE POWER TO APPOINT THE MEMBERS OF AKRON GENERAL PARTNERS, INC. GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | AKRON GENERAL HEALTH SYSTEM (AGHS) IS THE SOLE MEMBER OF AKRON GENERAL PARTNERS (AGP). IT RESERVES THE FOLLOWING POWERS WITH RESPECT TO AGP THE POWER: TO ELECT AND REMOVE MEMBERS OF THE BOARD OF DIRECTORS, APPOINT CHAIR AND VICE CHAIR OF THE BOARD AND APPOINT AND CONFIRM THE PRESIDENT OF AGP SUBJECT TO CONFIRMATION BY AGP'S BOARD; TO APPROVE ALL VICE PRESIDENTS OF AGP; TO AMEND AGP'S CODE OF REGULATIONS; TO APPROVE EACH ANNUAL OPERATING AND CAPITAL BUDGET AND STRATEGIC PLAN OF AGP; TO APPROVE THE FOLLOWING WHERE THE VALUE EXCEEDS AN AMOUNT PREDETERMINED FOR EACH BY AGHS - CONTRACTS, INVESTMENTS, DONATIONS OF CORPORATE ASSETS AND DEBT OBLIGATIONS; TO APPROVE INDEPENDENT AND INTERNAL AUDITORS, AND ALL ACCOUNTING POLICIES; TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION OR VOLUNTARY DISSOLUTION OF THE CORPORATION; TO APPROVE THE SALE, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR OTHER DISPOSITION OF MORE THAN 10% IN VALUE OF GROSS PROPERTY AND ASSETS OF THE CORPORATION IN ANY ONE FISCAL YEAR; TO APPROVE THE CREATION OF CONTROLLED OR OWNED SUBSIDIARIES OR AFFILIATES BY THE CORPORATION; TO APPROVE EXECUTIVE COMPENSATION AND BENEFITS; TO APPROVE ALL NEW WRITTEN POLICIES OF AGP. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY EXPERIENCED AND QUALIFIED MEMBERS OF THE FINANCE DIVISION TAX DEPARTMENT. PRIOR TO FILING, KEY SECTIONS OF THE FORM ARE REVIEWED WITH EXPERIENCED AND QUALIFIED MEMBERS OF THE LAW DEPARTMENT. THE ENTIRE RETURN IS ALSO REVIEWED WITH THE CFO, THE AUDIT COMMITTEE CHAIRPERSON AND THE AUDIT COMMITTEE VICE CHAIRPERSON. THE PAID PREPARER (A BIG 4 PUBLIC ACCOUNTING FIRM) CONDUCTS AN IN DEPTH REVIEW OF THE FORM. UPON CONFIRMATION OF SUCCESSFUL E-FILING FROM THE IRS, A COPY OF THE FINAL E-FILED RETURN WILL BE MADE AVAILABLE TO APPROPRIATE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 12C | AKRON GENERAL PARTNERS, INC. IS AN AFFILIATE OF THE CLEVELAND CLINIC FOUNDATION ("CCF"). IT IS SUBJECT TO THAT ORGANIZATION'S CONFLICT OF INTEREST ("COI") POLICY. CCF HAS ADOPTED A COI POLICY CONSISTENT WITH THE MODEL IRS COI POLICY. IT APPLIES TO DIRECTORS, OFFICERS AND TRUSTEES OF CCF AND ALL ITS AFFILIATES, BOTH EXEMPT AND TAXABLE. UNDER THE BOARD OF DIRECTORS POLICIES AND PROCEDURES FOR DEALING WITH CONFLICT OF INTEREST ISSUES (THE POLICY), A DIRECTOR, OFFICER OR TRUSTEE WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A PROPOSED CONTRACT, TRANSACTION, OR ARRANGEMENT MUST REFRAIN FROM VOTING ON ANY MATTER RELATING TO THE CONTRACT, TRANSACTION, OR ARRANGEMENT. IN ADDITION, THE DIRECTORS, OFFICERS AND TRUSTEES MUST ANNUALLY DISCLOSE ANY INTERESTS AS DEFINED IN THE POLICY THAT MAY BE CONSIDERED A POTENTIAL CONFLICT OF INTEREST. FAILURE TO TIMELY REPLY IS TO BE ADDRESSED BY THE COMMITTEE UNDER THE POLICY. THE DIRECTORS, OFFICERS AND TRUSTEES HAVE A CONTINUING OBLIGATION TO NOTIFY THE CHIEF GOVERNANCE OFFICER AT ANY TIME DURING THE YEAR IF ANY OF THEIR DISCLOSURES CHANGE OR IF A NEW DISCLOSURE IS REQUIRED UNDER THE POLICY. THE BOARD OF CONFLICT OF INTEREST COMMITTEE (THE COMMITTEE) MEETS AT LEAST FOUR TIMES A YEAR AND REVIEWS THE DISCLOSURES, ANY PROPOSED ARRANGEMENTS THAT MAY INVOLVE A POTENTIAL CONFLICT OF INTEREST, AND DOCUMENTS ITS CONCLUSIONS. UNDER THE POLICY, THE INTERESTED PERSONS MAY ATTEND A MEETING AT THE DISCRETION OF THE BOARD OF DIRECTORS, OR THE COMMITTEE, TO PROVIDE INFORMATION OR ANSWER QUESTIONS, BUT SUCH PERSONS MAY NOT BE PRESENT DURING FINAL CONSIDERATION OR VOTING ON THE CONTRACT, TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE REPORTING ORGANIZATION ITSELF DOES NOT DETERMINE THE COMPENSATION OF ITS TOP MANAGEMENT OFFICIAL OR ITS KEY EMPLOYEES. THE COMPENSATION OF SUCH PERSONS IS DETERMINED BY ITS PARENT ORGANIZATION, AKRON GENERAL HEALTH SYSTEM (AGHS), AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). IN ACCORDANCE WITH AGHS'S EXECUTIVE COMPENSATION POLICY, THE PROCESS FOR DETERMINING THE COMPENSATION OF THE REPORTING ORGANIZATION'S TOP MANAGEMENT PERSONNEL IS MODELED AFTER THE REQUIREMENTS FOUND IN INTERNAL REVENUE CODE SECTION 4958 FOR ESTABLISHING THE PRESUMPTION OF REASONABLE COMPENSATION. THE PROCESS CALLS FOR RECOMMENDATIONS - DEVELOPED BY AN INDEPENDENT COMPENSATION CONSULTANT, BASED ON COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND THE FORMS 990 OF COMPARABLE ORGANIZATIONS - THAT ARE WITHIN THE RANGE OF THE TOTAL COMPENSATION AND BENEFITS OF SIMILARLY SITUATED PERSONS AT SIMILARLY SITUATED ORGANIZATIONS. THESE RECOMMENDATIONS ARE REVIEWED BY THE COMPENSATION COMMITTEE OF AGHS'S BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT PERSONS AND THE DELIBERATIONS ARE DOCUMENTED, CONTEMPORANEOUSLY, IN THE COMMITTEE'S MINUTES. WITH THE EXCEPTION OF AGHS'S CEO, THE COMPENSATION FOR THE REPORTING ORGANIZATION'S TOP MANAGEMENT - AS WELL AS ALL PERSONS LISTED IN PART VII AND SCHEDULE J WHO WERE COMPENSATED BY RELATED ORGANIZATIONS - WAS REVIEWED FOR REASONABLENESS USING THIS PROCESS IN 2014. THE COMPENSATION COMMITTEE AND BOARD LEADERSHIP, REQUESTED THAT EXECUTIVE COMPENSATION REVIEW BE DEFERRED UNTIL 2016, AND THEREFORE, NO ADJUSTMENTS TO COMPENSATION WERE MADE IN 2015. DURING 2014, AGHS'S CEO'S CONTRACT WAS PREPARED FOR RENEWAL USING THE PROCESS DESCRIBED ABOVE. IN JANUARY 2015, THE BOARD APPROVED THE RECOMMENDATION OF THE COMPENSATION COMMITTEE AND EXECUTED A NEW THREE-YEAR AGREEMENT WITH THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE REPORTING ORGANIZATION IS A MEMBER OF THE CLEVELAND CLINIC (CCF). CCF MAKES CERTAIN OF ITS KEY DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, WWW.CLEVELANDCLINIC.ORG, UNDER THE "ABOUT CLEVELAND CLINIC" SECTION. IN THIS SECTION, THE FINANCIAL STATEMENTS, ANNUAL REPORT, COMMUNITY BENEFIT REPORT, CCF'S CONFLICT OF INTEREST POLICY, AND CORPORATE COMPLIANCE POLICIES ARE AVAILABLE. |
| FORM 990, PART XI, LINE 9: | BOOK/TAX DIFFERENCE ON PARTNERSHIPS -142,924. TRANSFERS FROM AFFILIATES -2,412,455. |
| FORM 990, PART XII, LINE 2C: | AKRON GENERAL PARTNERS, INC. IS A SUBSIDIARY OF AKRON GENERAL HEALTH SYSTEM. ON NOVEMBER 1, 2015, THE CLEVELAND CLINIC FOUNDATION BECAME THE SOLE MEMBER OF AKRON GENERAL HEALTH SYSTEM. AKRON GENERAL HEALTH SYSTEM, AND ITS SUBSIDIARIES, WERE INCLUDED IN THE CLEVELAND CLINIC FOUNDATION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31ST, 2015. CONSEQUENTLY, THE OVERSIGHT PROCESS FOR THE AUDITED FINANCIAL STATEMENTS WAS CONDUCTED BY THE CLEVELAND CLINIC FOUNDATION. |
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