Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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)
ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL INC |
221487243 | 3 | Yes | 0 | 0 | |
| (B)
SAINT BARNABAS MEDICAL CENTER |
221494440 | 3 | Yes | 0 | 0 | |
| (C)
CHILDREN'S SPECIALIZED HOSPITAL |
221487148 | 3 | Yes | 0 | 0 | |
| (D)
CLARA MAASS MEDICAL CENTER |
221500556 | 3 | Yes | 0 | 0 | |
| (E)
COMMUNITY MEDICAL CENTER INC |
223452306 | 3 | Yes | 0 | 0 | |
| (F)
JERSEY CITY MEDICAL CENTER INC |
222783298 | 3 | Yes | 0 | 0 | |
| (G)
MONMOUTH MEDICAL CENTER INC |
223452412 | 3 | Yes | 0 | 0 | |
| (H)
NEWARK BETH ISRAEL MEDICAL CENTER INC |
223452311 | 3 | Yes | 0 | 0 | |
| (I)
ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL AT HAMILTON INC |
210634572 | 3 | Yes | 0 | 0 | |
| (J)
ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL RAHWAY |
221487305 | 3 | Yes | 0 | 0 | |
| (K)
SAINT BARNABAS BEHAVIORAL HEALTH CENTER INC |
222977312 | 3 | Yes | 0 | 0 | |
| (L)
BARNABAS HEALTH MEDICAL GROUP PC |
223316007 | 10 | Yes | 0 | 0 | |
| (M)
CLARA MAASS FOUNDATION INC |
222132516 | 7 | Yes | 0 | 0 | |
| (N)
COMMUNITY MEDICAL CENTER FOUNDATION INC |
222597592 | 7 | Yes | 0 | 0 | |
| (O)
LAKEVIEW CHILD CARE CENTER INC |
222627639 | 10 | Yes | 0 | 0 | |
| (P)
MONMOUTH MEDICAL CENTER FOUNDATION INC |
222456079 | 7 | Yes | 0 | 0 | |
| (Q)
MONMOUTH MEDICAL CENTER - SOUTHERN CAMPUS FOUNDATION INC |
222630076 | 7 | Yes | 0 | 0 | |
| (R)
SAINT BARNABAS HEALTH CARE SYSTEM FOUNDATION INC |
223769036 | 7 | Yes | 0 | 0 | |
| (S)
SAINT BARNABAS HOSPICE AND PALLIATIVE CARE CENTER INC |
222354659 | 7 | Yes | 0 | 0 | |
| (T)
SAINT BARNABAS OUTPATIENT CENTERS CORP |
222458479 | 10 | Yes | 0 | 0 | |
| (U)
RWJ UNIVERSITY HOSPITAL AT HAMILTON FOUNDATION INC |
222552329 | 7 | Yes | 0 | 0 | |
| (V)
ROBERT WOOD JOHNSON VISITING NURSES INC |
263659270 | 10 | Yes | 0 | 0 | |
| (W)
THE JERSEY CITY MEDICAL CENTER FOUNDATION INC |
223113911 | 10 | Yes | 0 | 0 | |
| (X)
SOMERSET HEALTH CARE FOUNDATON INC |
223294408 | 7 | Yes | 0 | 0 | |
|
Total 24
|
0 | 0 | ||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part IV, Section A, Question 1 | As outlined in Article 4, Section 4.2 of the organization's bylaws, RWJ Barnabas Health, Inc. ("RWJ BH") satisfies the exception to the normal rule for Type III supporting organizations that the supported organizations be specifically identified in the articles of incorporation (the exception is available when there has been a historic and continuing relationship, there has developed a substantial identity of interests between such organizations). Specifically, RWJ BH is a combined extension of the historic and continuing relationship that Barnabas Health, Inc. ("BH") and Robert Wood Johnson Health Care Corporation ("RWJHCC") (the former system parents prior to the incorporation of RWJ BH and this entity becoming the sole corporate member of both BH and RWJHCC) had with each of their affiliated entities that are the Qualifying Affiliates of RWJ BH. The historic and continuing relationship is evidenced by the name of the new parent, "RWJ Barnabas Health, Inc.", which continues part of the name of the healthcare system with which each of the Qualifying Affiliates has long been identified. In addition, the Board of Trustees of RWJ BH includes 10 trustees appointed by RWJHCC and 10 trustees appointed by BH; 20 trustees who have been so appointed have been drawn from the members of the Boards of Trustees of RWJHCC, BH and other Qualifying Affiliates. Accordingly, the historic and continuing relationship of BH and RWJHCC with the other Qualifying Affiliates that will be continued through RWJ BH has resulted in a substantial identity of interests between RWJ BH and the Qualifying Affiliates. |
| Schedule A, Part IV, Section A, Questions 5A | DURING 2018, A SUPPORTED ORGANIZATION, ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL RAHWAY FOUNDATION, INC. (EIN: 22-2405094) FOR TAX PURPOSES, WAS STATUTORILY MERGED INTO ANOTHER SUPPORTED ORGANIZATION, ROBERT WOOD JOHNSON UNIVERSITY HOSPITAL RAHWAY (EIN: 22-1487305). DURING 2018, A SUPPORTED ORGANIZATION, SOMERSET COMMUNITY CARE CORPORATION (EIN: 22-3295495) FOR TAX PURPOSES, WAS STATUTORILY MERGED INTO LIBERTY BEHAVIORAL HEALTH ASSOCIATES FACULTY PRACTICE PLAN, INC. (EIN: 22-3506358); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANZIATION. DURING 2018, A SUPPORTED ORGANIZATION, SOMERSET HEALTH CARE AFFILIATES, INC. (EIN: 22-2665685) FOR TAX PURPOSES, WAS STATUTORILY MERGED INTO LIBERTY BEHAVIORAL HEALTH ASSOCIATES FACULTY PRACTICE PLAN, INC. (EIN: 22-3506358); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANZIATION. EFFECTIVE AUGUST 1, 2018, THIS ORGANIZATION BECAME THE SOLE MEMBER OF SOMERSET HEALTH CARE FOUNDATION, INC.; AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. |
| Schedule A, Part IV, Section E, Questions 3a & 3b | As provided for in Article 4, Section 4 of the organization's bylaws, a functionally integrated Type III supporting organization can satisfy the integral part test (among other ways) by being the "parent" of each of its publicly supported organizations within the meaning of Treasury Regulations Section 1.509(a)-4(i)(4)(iii). For these purposes, a supporting organization qualifies as a "parent" to a supported organization if (i) the supporting organization exercises a substantial degree of direction over the policies, programs, and activities of the supported organizations; and (ii) the governing body, members of the governing body, or officers (acting in their official capacity) of the supporting organizations appoint or elect, directly or indirectly, the officers or trustees of the supported organizations. RWJ BH exercises a substantial degree of direction over the policies, programs, and activities of the supported organizations because it provides common management of all entities in the RWJ BH integrated healthcare system and RWJ BH holds substantial reserved powers, directly or indirectly, over the supported organizations. RWJ BH provides common management services for and on behalf of all of the Qualifying Affiliates through individuals employed by or on behalf of RWJ BH, who work to ensure efficient and appropriate coordination of the RWJ BH integrated healthcare delivery system and fulfillment of its charitable mission in support of the Qualifying Affiliates. Moreover, RWJ BH also exercises a substantial degree of direction over the policies, programs and activities of the supported organizations because of the substantial reserve powers that RWJ BH retains, directly or indirectly, over all of the Qualifying Affiliates (which are detailed in Article Three of the RWJ BH Bylaws). For example, RWJ BH directly reserves the power to elect/ appoint and remove, with or without cause, all of the officers and trustees of RWJHCC, BH and other key Qualifying Affiliates, and to initiate and/or approve all of such Qualifying Affiliates operating and capital budgets and strategic, financial, capital, and operating plans. For these reasons, RWJ BH satisfies the integral part test for a functionally integrated Type III supporting organization. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990EZ PART V LINE 33 | EFFECTIVE JULY 1, 2018, RWJBARNABAS HEALTH, RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY ("RUTGERS") AND RUTGERS HEALTH GROUP ("RHG") ENTERED INTO A MASTER AFFILIATION AGREEMENT ("MAA") TO PARTNER AND CREATE THE STATES LARGEST ACADEMIC HEALTHCARE SYSTEM WITH THE GOAL OF INTEGRATING MEDICAL EDUCATION, ADVANCED RESEARCH AND HEALTHCARE DELIVERY TO PRODUCE WORLD CLASS CLINICAL SERVICES AND OUTCOMES. RWJBARNABAS HEALTH, RUTGERS, AND RHG WILL REMAIN SEPARATE AND DISTINCT LEGAL ENTITIES. THE MAA WILL REQUIRE RECIPROCAL COMMITMENTS AND THE ALIGNMENT OF EACH PARTYS RESPECTIVE STRATEGIC, OPERATIONAL AND FINANCIAL INTERESTS AND ACTIVITIES AS PART OF A COORDINATED AND MUTUALLY SUPPORTIVE ACADEMIC HEALTH SYSTEM. A JOINT COMMITTEE HAS BEEN ESTABLISHED FOR STRATEGIC PLANNING AND OVERSIGHT FEATURING EQUAL REPRESENTATION FROM RWJBARNABAS HEALTH AND RUTGERS. RWJBARNABAS HEALTH (THROUGH AFFILIATES) WILL INITIALLY INVEST $100 MILLION. DURING 2018, $50 MILLION WAS PAID WITH THE REMAINING AMOUNT DUE BY JUNE 30, 2019. IN CONNECTION WITH THE INITIAL INVESTMENT, RWJBARNABAS HEALTH (THROUGH AFFILIATES) RECORDED A NONOPERATING EXPENSE OF $55,000,000 AND CAPITALIZED $45,000,000 FOR THE ACQUISITION OF THE RUTGERS HEALTH BRAND NAME. IN ADDITION, MORE THAN ONE BILLION DOLLARS (THROUGH AFFILIATES) OVER 20 YEARS WILL BE INVESTED TO EXPAND THE EDUCATION AND RESEARCH MISSION OF THE INTEGRATED ACADEMIC HEALTH SYSTEM. RWJBARNABAS HEALTH WILL ALSO FUND (THROUGH AFFILIATES) THE CONSTRUCTION OF A NEW CLINICAL AND RESEARCH BUILDING FOR THE RUTGERS CANCER INSTITUTE OF NEW JERSEY, THE STATES ONLY NATIONAL CANCER INSTITUTE DESIGNATED COMPREHENSIVE CANCER CENTER, AS WELL AS A NEW AMBULATORY CARE CENTER, BOTH IN NEW BRUNSWICK. EFFECTIVE AUGUST 1, 2018, THIS ORGANIZATION BECAME THE SOLE MEMBER OF SOMERSET HEALTH CARE FOUNDATION, INC.; AN INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. |
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