| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION IS A 501(C)(6) ORGANIZATION WITH DUES PAYING MEMBERS. MEMBERSHIP IN THE ASSOCIATION IS ON AN INSTITUTIONAL OR ASSOCIATE BASIS AND SHALL BE AVAILABLE TO ORGANIZATIONS AND INDIVIDUALS COMMITTED TO THE PURPOSE OF THE ASSOCIATION, ON APPLICATION AND ELECTION. THERE ARE TWO TYPES OF INSTITUTIONAL MEMBERS, TYPE I AND TYPE II: TYPE I MEMBERS SHALL INCLUDE FACILITIES PROVIDING CARE ON AN INPATIENT AND OUTPATIENT BASIS THAT ARE LICENSED BY THE STATE OF IOWA AS HOSPITALS, BOTH GENERAL AND SPECIAL, OR OTHER LICENSED ENTITIES THAT PROVIDE 24-HOUR ACUTE-LEVEL REHABILITATION CARE FOR ACUTE DISEASES AND CONDITIONS. TYPE II MEMBERS SHALL INCLUDE HEALTH SYSTEMS WHICH GOVERN, OWN, OR CONTROL ONE OR MORE TYPE I MEMBER. ASSOCIATE MEMBERSHIP SHALL BE AVAILABLE TO ORGANIZATIONS COMMITTED TO THE PURPOSE OF THE ASSOCIATION. ASSOCIATE MEMBERSHIP MAY INCLUDE, BUT IS NOT NECESSARILY LIMITED TO: VENDORS ENGAGED IN BUSINESS ACTIVITIES WITH INSTITUTIONAL MEMBERS; HEALTH MAINTENANCE ORGANIZATIONS, HEALTH INSURANCE COMPANIES WHICH ARE EITHER LICENSED BY OR OTHERWISE AUTHORIZED TO DO BUSINESS IN THE STATE OF IOWA; AUDITING OR OTHER FINANCIAL SERVICES COMPANIES; AND ARCHITECTURAL FIRMS. ASSOCIATE MEMBERS SHALL NOT BE ENTITLED TO VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION'S INSTITUTIONAL MEMBERSHIP APPROVES THE MEMBERS OF THE BOARD OF OFFICERS AND TRUSTEES AT THEIR ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S MEMBERS APPROVE ANY BY-LAW CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | EACH BOARD MEMBER WILL RECEIVE A COPY OF THE FORM 990 AND 990T FOR THEIR REVIEW IN ADVANCE OF THEIR SUBMISSION TO THE IRS. MANAGEMENT REVIEWS THE FORMS IN DETAIL BEFORE SENDING TO THE BOARD FOR THEIR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED AND A NEW DISCLOSURE FORM IS COMPLETED BY EACH BOARD MEMBER ANNUALLY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD, COMMITTEE, OR SENIOR LEADERSHIP TEAM MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | CEO COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE IHA BOARD OF OFFICERS AND TRUSTEES WHICH FOLLOWS THE GUIDELINES OF THE COMPENSATION PHILOSOPHY. ALL BOARD MEMBERS COMPLETE AN EVALUATION. THE EXECUTIVE COMMITTEE WORKS WITH AN INDEPENDENT CONSULTANT TO PROVIDE COMPARABLE DATA THAT IS COLLECTED FROM OTHER STATE HOSPITAL ASSOCIATIONS. THE IHA BOARD OF OFFICERS AND TRUSTEES REVIEWS THE WORK AND RECOMMENDATION OF THE EXECUTIVE COMMITTEE. IF THERE ARE ANY OBJECTIONS, THE RECOMMENDATION WILL GO BACK TO THE EXECUTIVE COMMITTEE FOR FURTHER EVALUATION. COMPENSATION FOR OTHER OFFICERS AND HIGHLY COMPENSATED EMPLOYEES IS REVIEWED BY THE CEO USING COMPARABLE DATA COLLECTED FROM OTHER STATE HOSPITAL ASSOCIATIONS. THE IHA BOARD OF OFFICERS AND TRUSTEES REVIEWS THE RECOMMENDATIONS DURING THE ANNUAL BUDGET PROCESS |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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