Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
SALEM HEALTH
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
890 OAK STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SALEM, OR97301
D Employer identification number

93-0579722
E Telephone number

G Gross receipts $ 1,241,296,360
F Name and address of principal officer:
JAMES PARR
890 OAK STREET
SALEM,OR97301
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.SALEMHEALTH.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1970
M State of legal domicile: OR
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: TO IMPROVE THE HEALTH AND WELL-BEING OF THE PEOPLE IN THE COMMUNITIES WE SERVE.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 6,847
6 Total number of volunteers (estimate if necessary) ............. 6 324
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 5,127,716
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 665,212
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,853,751 200,503
9 Program service revenue (Part VIII, line 2g) ......... 1,138,264,203 1,238,603,675
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,638,647 1,586,955
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -2,295,473 -4,446,475
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 1,141,461,128 1,235,944,658
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 415,082 378,171
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 711,866,562 788,377,196
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 481,602,028 532,329,294
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 1,193,883,672 1,321,084,661
19 Revenue less expenses. Subtract line 18 from line 12....... -52,422,544 -85,140,003
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,663,640,361 1,680,020,426
21 Total liabilities (Part X, line 26)............. 759,708,663 864,246,930
22 Net assets or fund balances. Subtract line 21 from line 20..... 903,931,698 815,773,496
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: TO IMPROVE THE HEALTH AND WELL-BEING OF THE PEOPLE AND COMMUNITIES WE SERVE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 579,750,638 including grants of $ 378,171 ) (Revenue $ 960,924,654 )
SALEM HEALTH IS ONE OF THE LARGEST OF OREGON'S 62 ACUTE HOSPITALS AND OPERATES THE BUSIEST EMERGENCY DEPARTMENT IN OREGON. THERE ARE 642 PRACTIONERS, REPRESENTING 45 DIFFERENT SPECIALTIES. MORE THAN 407 VOLUNTEERS PROVIDE NON-MEDICAL SUPPORT FOR THE HOSPITAL. STATISTICS FOR THE 12 MONTH PERIOD ENDED 06/30/2025: BIRTHS - 2,966, DIAGNOSTIC IMAGING PROCEDURES - 269,885, ED VISITS - 115,243, INPATIENT ADMISSIONS - 31,652, LABORATORY PROCEDUTRES - 1,634,966, SURGERIES - 13,787. THE PRIMARY SERVICE AREA IS MARION AND POLK COUNTIES WITH APPROXIMATELY 443,416 RESIDENTS.
4b (Code:   ) (Expenses $ 346,197,198 including grants of $   ) (Revenue $ 222,311,396 )
SALEM HEALTH PROVIDES HEALTHCARE TO PEOPLE IN OUR COMMUNITY REGARDLESS OF THEIR ABILITY TO PAY.IN THE 12 MONTH PERIOD ENDED 06/30/2025, THE COST OF SERVICES PROVIDED AS A COMMUNITY BENEFIT TOTALED $123,885,802. THIS FIGURE CONSISTED OF $20,872,450 IN COSTS TO PROVIDE CHARITY CARE TO INDIVIDUALS WHO CANNOT AFFORD TO PAY AND $103,013,352 IN UNDERPAYMENT BY MEDICAID AS THE AMOUNT PAID UNDER THE PROGRAM WAS LESS THAN THE COST TO PROVIDE THE SERVICES; AND $63,059,886 IN UNDERPAYMENT BY MEDICARE AS THE AMOUNT PAID WAS LESS THAN THE COST TO PROVIDE THE SERVICES.
4c (Code:   ) (Expenses $ 107,489,619 including grants of $   ) (Revenue $ 50,239,909 )
SALEM HEALTH ACTIVELY PARTICIPATES IN COMMUNITY HEALTH IMPROVEMENT SERVICES. IN THE 12 MONTHS ENDED 06/30/2025, SALEM HEALTH GAVE $2,543,460 FOR UNFUNDED OR UNDERFUNDED HEALTH SERVICES, INCLUDING COMMUNITY HEALTH EDUCATION AND PREVENTION PROGRAMS. THE HOSPITAL HAS AN ACTIVE SPEAKERS BUREAU PROVIDING FREE HEALTH LECTURES TO COMMUNITY GROUPS. HEALTH SCREENINGS, SUPPORT GROUPS AND EDUCATION CLASSES ARE OFFERED ON AN ON-GOING BASIS. IN FY2025, SALEM HEALTH PROVIDED MORE THAN $733,648 IN CASE AND IN-KIND DONATIONS TO COMMUNITY HEALTH PROGRAMS SUCH AS MEDASSIST AND PROJECT ACCESS, PSYCHIATRIC CRISIS CENTER AND THE SALEM FREE CLINIC.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses1,033,437,455
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
409
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
6,847
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
OR
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
SALEM HEALTH890 OAK STREET   SALEM,OR97301 (503) 814-1938
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) ALAN WYNN......................................................................
SECRETARY/TREASURER
2.40
.................
0.70
X   X       0 0 0
(2) ANGELICA VEGA......................................................................
TRUSTEE
3.23
.................
0.60
X           0 0 0
(3) CAMILLE MERCIER START 0225......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(4) DAVID HARRISON MD THRU 0425......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(5) JENN COLUMBUS......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(6) JOHN COMBES MD......................................................................
CHAIR
3.70
.................
2.30
X   X       0 0 0
(7) KATHERINE L KEENE......................................................................
CHAIR ELECT
3.70
.................
2.30
X           0 0 0
(8) LANE SHETTERLY......................................................................
PAST CHAIR
3.70
.................
2.30
X           0 0 0
(9) LEE SACKS START 1024......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(10) MARK ZOOK......................................................................
TRUSTEE
3.90
.................
1.00
X           0 0 0
(11) PHIL JACKSON......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(12) RICARDO LINARES......................................................................
TRUSTEE
2.30
.................
0.70
X           0 0 0
(13) ROBERT KELLY MD......................................................................
TRUSTEE
3.50
.................
1.00
X           0 0 0
(14) THERESA HASKINS......................................................................
TRUSTEE
2.70
.................
0.80
X           0 0 0
(15) CHERYL R NESTER WOLFE......................................................................
PRESIDENT & CEO
31.90
.................
9.10
    X       1,680,819 0 49,501
(16) JAMES K PARR......................................................................
EVP OF OPERATIONS & CFO
36.00
.................
4.00
    X       1,158,173 0 118,338
(17) LEAH M MITCHELL......................................................................
EVP OF OPERATIONS & CIO
40.00
.................
0.00
      X     1,152,814 0 89,975
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) MATTHEW S BOLES........................................................................
VP MEDICAL AFFAIRS
40.00
.......................0.00
      X     1,127,970 0 108,103
(19) RALPH A YATES........................................................................
CMO SALEM HEALTH
40.00
.......................0.00
      X     912,793 0 38,974
(20) CHRISTINE G CLARKE MD........................................................................
SHMG CHIEF MEDICAL OFFICER
40.00
.......................0.00
      X     909,986 0 75,493
(21) JONATHAN H BAUER........................................................................
CHIEF LEGAL OFFICER
40.00
.......................0.00
      X     864,414 0 92,638
(22) SARAH HORN........................................................................
SR VP & CHF NRS & CLNC OPS OF
40.00
.......................0.00
      X     833,249 0 104,175
(23) SHEA M CORUM........................................................................
CHIEF INFORMATION OFFICER
40.00
.......................0.00
      X     720,415 0 90,240
(24) JENNIFER R FOWLER........................................................................
VP FINANCE
40.00
.......................0.00
      X     675,774 0 95,012
(25) KATHERINE A DOBLER........................................................................
VP MEDICAL GROUP
40.00
.......................0.00
      X     669,718 0 71,553
(26) JAMES R BAUER........................................................................
CHIEF DEVELOPMENT OFFICER
39.00
.......................1.00
      X     626,170 0 39,091
(27) AMIE M WITTENBERG........................................................................
VP CLINICAL OPERATIONS
40.00
.......................0.00
      X     486,998 0 71,904
(28) LEILANI R SLAMA........................................................................
VP COMMUNITY ENGAGEMENT
40.00
.......................0.00
      X     482,201 0 77,199
(29) LOGAN P PRIOLLAUD........................................................................
CARDIAC ANESTHESIOLOGIST
40.00
.......................0.00
        X   1,262,380 0 49,394
(30) NESTOR F MERCADO........................................................................
MED DIRECTOR CATH LAB OPS
40.00
.......................0.00
        X   1,027,286 0 80,919
(31) MARC C MALLOUF........................................................................
CARDIOLOGIST INTERVENTIONAL
40.00
.......................0.00
        X   985,308 0 49,594
(32) NIKOLAY L MANUYLOV........................................................................
CARDIAC ANESTHESIOLOGIST
40.00
.......................0.00
        X   935,417 0 50,320
(33) NERVIN H FANOUS MD........................................................................
CARDIOTHORACIC SURGEON
40.00
.......................0.00
        X   899,117 0 64,494
(34) JAIME L NICHOLS........................................................................
FORMER CHIEF HUMAN RESOURCES OFFICER
40.00
.......................0.00
          X 651,610 0 25,375
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 18,062,612 0 1,442,292
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 2,056
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
AYA HEALTHCARE INC

PO BOX 674907
DALLAS,TX752674907
CONTRACT LABOR 32,375,815
TURTLE ISLAND PROTECTION SERVICES

2615 SUNRISE AVE S
SALEM,OR97302
SECURITY SERVICES 3,533,714
ARUP LABORATORIES

PO BOX 27964
SALT LAKE CITY,UT84127
CONTRACT LABOR 2,696,640
HEALTH CAROUSEL LLC

PO BOX 714216
CINCINNATI,OH452714216
HEALTHCARE STAFFING 1,953,707
SCOTT EDWARDS ARCHITECTURE LLP

2525 E BURNSIDE STREET
PORTLAND,OR97214
ARCHITECTURAL SERVICES 1,896,187
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 42
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d 190,503
e Government grants (contributions)1e 10,000
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 200,503
 Program Service RevenueAmt Business Code
2a PATIENT SERVICE REV 621110 1,197,363,573 1,197,363,573    
b OTHER HOSPITAL SERVICE 900099 18,890,199 18,783,506 106,693  
c PHARMACY 456110 14,475,416 9,471,155 5,004,261  
d NUTRITION SERVICES 722210 7,857,725 7,857,725    
e REGIONAL LAB 621500 16,762 0 16,762  
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 1,238,603,675
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 1,586,120     1,586,120
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 905,227  
b Less: rental expenses 6b 5,351,702  
c Rental income or (loss) 6c -4,446,475  
d Net rental income or (loss)....... -4,446,475     -4,446,475
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a   835
b Less: cost or other basis and sales expenses 7b   0
c Gain or (loss) 7c   835
d Net gain or (loss)......... 835     835
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 1,235,944,658 1,233,475,959 5,127,716 -2,859,520
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 378,171 378,171
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 14,100,674   14,100,674  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 590,963,603 475,016,544 115,947,059  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 138,039,323 110,956,008 27,083,315  
10 Payroll taxes ........... 45,273,596 36,390,916 8,882,680  
11 Fees for services (non-employees):        
a Management ...... 1,519,978   1,519,978  
b Legal ......... 2,293,035   2,293,035  
c Accounting ........... 417,141   417,141  
d Lobbying ........... 93,000   93,000  
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 96,951,873 77,929,915 19,021,958  
12 Advertising and promotion .... 521,344   521,344  
13 Office expenses ....... 11,761,148 9,453,611 2,307,537  
14 Information technology ...... 13,150,409 10,570,299 2,580,110  
15 Royalties ..        
16 Occupancy ........... 79,694,082 64,058,103 15,635,979  
17 Travel ............ 1,383,776 1,112,279 271,497  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 1,068,110 858,547 209,563  
20 Interest ........... 17,178,538   17,178,538  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 27,040,131 27,040,131    
23 Insurance ... 5,391,299   5,391,299  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PATIENT SUPPLIES 160,557,421 129,056,055 31,501,366  
b PROVIDER TAX 63,811,202 63,811,202    
c BAD DEBTS 21,110,498   21,110,498  
d OTHER PURCHASED SERVICE 20,330,065 20,330,065    
e All other expenses 8,056,244 6,475,609 1,580,635  
25 Total functional expenses. Add lines 1 through 24e 1,321,084,661 1,033,437,455 287,647,206 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 437,949 1 729,269
2 Savings and temporary cash investments ......... 20,006,837 2 30,856,073
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 158,444,811 4 160,185,217
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 359,380 7 198,466
8 Inventories for sale or use ............ 11,163,629 8 13,968,984
9 Prepaid expenses and deferred charges ...... 13,180,847 9 13,942,462
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 470,578,791
b Less: accumulated depreciation 10b 335,513,297 129,173,928 10c 135,065,494
11 Investments—publicly traded securities . 1,189,799,528 11 1,205,891,386
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .. 65,176,263 13 4,269,560
14 Intangible assets ............... 14,747,485 14 57,513,976
15 Other assets. See Part IV, line 11 ........... 61,149,704 15 57,399,539
16 Total assets. Add lines 1 through 15 (must equal line 33)... 1,663,640,361 16 1,680,020,426
Liabilities 17 Accounts payable and accrued expenses ..... 263,741,663 17 384,382,746
18 Grants payable ...   18  
19 Deferred revenue ......... 23,573,600 19 19,352,282
20 Tax-exempt bond liabilities ......... 466,674,843 20 454,673,779
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 5,718,557 25 5,838,123
26 Total liabilities. Add lines 17 through 25.. 759,708,663 26 864,246,930
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 899,860,134 27 811,503,936
28 Net assets with donor restrictions ........... 4,071,564 28 4,269,560
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 903,931,698 32 815,773,496
33 Total liabilities and net assets/fund balances ........ 1,663,640,361 33 1,680,020,426
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
1,235,944,658
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
1,321,084,661
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-85,140,003
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
903,931,698
5
Net unrealized gains (losses) on investments ...............
5
-3,223,265
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
205,066
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
815,773,496
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(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
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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 on 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.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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 0.015 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 0.035 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
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, 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 2024. 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 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
SALEM HEALTH
 
Employer identification number
93-0579722
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 93,000  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 93,000  
d Other exempt purpose expenditures ............................................................................... 1,033,344,455  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 1,033,437,455  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e))
6,000,000
c Total lobbying expenditures 107,050 23,250 38,750 93,000 262,050
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))
1,500,000
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
SCHEDULE C, PART II-A: SALEM HEALTH CONTRACTED WITH PUBLIC AFFAIRS COUNSEL TO KEEP THE HOSPITAL APPRISED OF BILLS IN THE STATE LEGISLATURE AND TO ENGAGE THE LEGISLATORS ON BEHALF OF THE HOSPITAL WHEN NECESSARY TO PROVIDE INFORMATION TO LEGISLATORS REGARDING THE IMPACT OF LEGISLATION ON THE HOSPITAL. ADDITIONALLY, THE HOSPITAL PAYS MEMBERSHIP DUES TO OREGON ASSOCIATION OF HOSPITALS AND HEALTH SYSTEMS (OAHHS) AND AMERICAN HOSPITAL ASSOCIATION (AHA). A PORTION OF THE DUES TO THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING ACTIVITY (10.00% OF DUES TO OAHHS AND 36.00% OF DUES TO AHA) IN RELATION TO STATE AND NATIONAL HEALTHCARE ISSUES.
Schedule C (Form 990) 2024


Additional Data


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Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 4,061,278 7,093,181 6,507,711 4,671,547 4,558,231
b Contributions ... 413,597 872,853 718,810 1,679,881 208,895
c Net investment earnings, gains, and losses 42,444 7,731 37,875 305,766 154,802
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ...
239,010 3,912,487 171,215 149,483 250,381
f Administrative expenses ....          
g End of year balance ...... 4,278,309 4,061,278 7,093,181 6,507,711 4,671,547
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow100.000 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
Yes
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
Yes
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....   420,132,121 324,790,021 95,342,100
e Other .....   50,446,670 10,723,276 39,723,394
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 135,065,494
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
ACCRUED MALPRACTICE INSURANCE 5,599,213
OTHER LIABILITIES 238,910







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 5,838,123
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: ENDOWMENT FUNDS ARE HELD BY SALEM HEALTH FOUNDATION FOR SALEM HEALTH SUPPORT.
PART X, LINE 2: THE CORPORATION (SALEM HEALTH HOSPITALS & CLINICS), SALEM HEALTH, SALEM HEALTH WEST VALLEY, SALEM HEALTH FOUNDATION, WEST VALLEY HOSPITAL FOUNDATION, SALEM HEALTH PROFESSIONAL SERVICES AND WILLAMETTE VALLEY INSURANCE CORPORATION ARE TAX-EXEMPT ORGANIZATIONS PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). AS SUCH, ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL OR STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE CORPORATION TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE CORPORATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CORPORATION MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO FISCAL YEAR 2022.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
%
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
Yes
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
No
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
Yes
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
Yes
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . .
  54,382 20,872,450   20,872,450 1.610 %
b Medicaid (from Worksheet 3, column a) . . . . .   225,239 325,324,748 222,311,396 103,013,352 7.920 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .            
d Total Financial Assistance and Means-Tested Government Programs . . . . .   279,621 346,197,198 222,311,396 123,885,802 9.530 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).   25,937 2,577,729 34,269 2,543,460 0.200 %
f Health professions education (from Worksheet 5) . . .   1,346 9,467,997 0 9,467,997 0.730 %
g Subsidized health services (from Worksheet 6) . . . .     94,601,104 50,205,640 44,395,464 3.420 %
h Research (from Worksheet 7) .     109,141 0 109,141 0.010 %
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .   23,296 733,648 0 733,648 0.060 %
j Total. Other Benefits . .   50,579 107,489,619 50,239,909 57,249,710 4.420 %
k Total. Add lines 7d and 7j .   330,200 453,686,817 272,551,305 181,135,512 13.950 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue
(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing            
2 Economic development            
3 Community support     95,684   95,684 0.010 %
4 Environmental improvements            
5 Leadership development and
training for community members
           
6 Coalition building            
7 Community health improvement advocacy            
8 Workforce development     3,269,629   3,269,629 0.250 %
9 Other            
10 Total     3,365,313   3,365,313 0.260 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
21,110,498
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
1,131,548
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
116,953,775
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
138,439,982
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-21,486,207
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
 
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

 

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity
(c) Organization's
profit % or stock
ownership %
(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership %
(e) Physicians'
profit % or stock
ownership %
11 NONE
 
       
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 SALEM HEALTH
890 OAK STREET
SALEM,OR97301
14-1428
X X         X      
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
SALEM HEALTH
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):
1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 24
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 25
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): SEE PART V, SECTION C
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
SALEM HEALTH
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 200.000000000000%
and FPG family income limit for eligibility for discounted care of 400.000000000000%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
SEE PART V, PAGE 8
b
SEE PART V, PAGE 8
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
SALEM HEALTH
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
SALEM HEALTH
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 8
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
SALEM HEALTH PART V, SECTION B, LINE 3J: A COMPREHENSIVE NEEDS ASSESSMENT WAS CONDUCTED IN THE FY25. SEE LINE 5 FOR MORE INFORMATION.
SALEM HEALTH PART V, SECTION B, LINE 5: A COMMUNITY HEALTH NEEDS ASSESSMENT IS CONDUCTED OR UPDATED ANNUALLY IN COOPERATION WITH LOCAL PARTNERS, INCLUDING MARION COUNTY HEALTH & HUMAN SERVICES, POLK COUNTY HEALTH DEPARTMENT, SANTIAM HOSPITAL AND CLINICS, LEGACY HEALTH, AND KAISER PERMANENTE, WILLAMETTE HEALTH COUNCIL, AND PACIFICSOURCE COMMUNITY SOLUTIONS, THE LOCAL COORDINATED CARE ORGANIZATION.THE COMMUNITY HEALTH NEEDS ASSESSMENT GATHERS DATA FROM VARIOUS RELIABLE SOURCES TO IDENTIFY LOCAL STRENGTHS AND THE MOST PRESSING HEALTH CHALLENGES USING AN EVIDENCE-BASED FRAMEWORK. THIS INFORMATION IS THEN USED TO CREATE A COMMUNITY HEALTH IMPROVEMENT PLAN (CHIP), WHICH IDENTIFIES STRATEGIES AND TACTICS TO ADDRESS THE IDENTIFIED PRIORITY AREAS.THE PROCESS USES MAPP (MOBILIZING FOR ACTION THROUGH PLANNING AND PARTNERSHIPS) TO ASSESS AND IMPROVE THE HEALTH OF THE COMMUNITY. MAPP IS A FLEXIBLE, EVIDENCED BASED FRAMEWORK, CREATED BY THE NATIONAL ASSOCIATION OF COUNTY AND CITY HEALTH OFFICIALS (NACCHO). MAPP ALLOWS COMMUNITIES TO CAST A WIDE NET, COLLECTING DATA IN MULTIPLE WAYS TO UNDERSTAND LOCAL HEALTH AND WHAT CONTRIBUTES TO LOCAL HEALTH CONDITIONS. DATA WAS COLLECTED THROUGH COMMUNITY INPUT SESSIONS, FOCUS GROUPS, AND SURVEYS.
SALEM HEALTH PART V, SECTION B, LINE 6A: A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) IS CONDUCTED OR UPDATED ANNUALLY IN COOPERATION WITH LOCAL PARTNERS, INCLUDING MARION COUNTY HEALTH & HUMAN SERVICES, POLK COUNTY HEALTH DEPARTMENT, SANTIAM HOSPITAL AND CLINICS, LEGACY HEALTH, AND KAISER PERMANENTE, WILLAMETTE HEALTH COUNCIL, AND PACIFICSOURCE COMMUNITY SOLUTIONS, THE LOCAL COORDINATED CARE ORGANIZATION.
SALEM HEALTH PART V, SECTION B, LINE 6B: OTHER CHNA COMMUNITY PARTNERS INCLUDE THESE ORGANIZATIONS: BEHAVIORAL CARE NETWORK, CHEMEKETA COMMUNITY COLLEGE, CHERRIOTS (SALEM-KEIZER MASS TRANSIT), CITY OF WOODBURN, COMMUNITY ACTION AGENCY, EARLY CHILDHOOD LEARNING HUB, CITY OF SALEM, NORTHWEST HUMAN SERVICES, NORTHWEST SENIOR & DISABILITY SERVICES, POLK COUNTY HEALTH SERVICES, SALEM HOUSING AUTHORITY, AND WESTERN OREGON UNIVERSITY.PART V, SECTION B, LINE 7SALEM HEALTH HOSPITALS AND CLINICS PUBLISHES ANNUAL UPDATES TO THE CHNA ON ITS WEBSITE, WHERE IT IS AVAILABLE TO THE COMMUNITY. THE 2025 UPDATE CAN BE FOUND HERE HTTPS://SALEMHEALTH.ORG/ABOUT/COMMUNITY/COMMUNITY-HEALTH-NEEDS-ASSESSMENT
SALEM HEALTH PART V, SECTION B, LINE 7D: THE HOSPITAL MADE THE CHNA WIDELY AVAILABLE TO THE COMMUNITY. THE FULL ASSESSMENT IS POSTED TO THE HOSPITAL AND COUNTY WEBSITES.PART V, SECTION B, LINE 10A:HTTPS://SALEMHEALTH.ORG/ABOUT/COMMUNITY/COMMUNITY-HEALTH-NEEDS-ASSESSMENT
SALEM HEALTH PART V, SECTION B, LINE 11: PRIORITY AREAS IN THE 2025 UPDATE ARE BEHAVIORAL HEALTH SUPPORTS, SUBSTANCE USE, AND HOUSING. SALEM HEALTH HAS MADE INVESTMENTS IN ORGANIZATIONS THAT FOCUS ON SUPPORTS IN THESE AREAS.WE HAVE A STRONG PARTNERSHIP WITH SALEM FREE CLINICS (SFC) AND HAVE MADE SIGNIFICANT INVESTMENTS TO HELP IMPROVE THE PHYSICAL AND MENTAL HEALTH OF PEOPLE IN MARION AND POLK COUNTIES. SALEM FREE CLINIC REACHES AN UNDERSERVED POPULATION IN OUR COMMUNITY WHO ARE UNINSURED OR UNDERINSURED, PRIMARILY EMPLOYED BUT WITH LOW INCOME. MANY EARN JUST ENOUGH TO BE INELIGIBLE FOR PUBLIC ASSISTANCE, YET NOT QUITE ENOUGH TO PURCHASE HEALTH INSURANCE. ANOTHER MAJOR INVESTMENT WAS MADE TO SALEM FOR REFUGEES, A STATE DEPARTMENT REFUGEE RESETTLEMENT AGENCY. SALEM FOR REFUGEES HELPS FAMILIES FROM OTHER COUNTRIES TRANSITION AND BECOME MEMBERS OF OUR COMMUNITY. ARRIVING REFUGEES HAVE SEVERAL CORE NEEDS INCLUDING TRANSITIONAL AND STABLE HOUSING. TEMPORARY HOST HOMES PROVIDE AN IMMEDIATE SAFE PLACE FOR THE FAMILY TO RECOVER FROM THE CHAOS OF TRAVEL AND TRAUMA OF REFUGEE STATUS. REFUGEE FAMILIES MOVE FROM SHORT TERM HOUSING TO STABLE HOUSING WITH SUPPORTS MEETING SOCIAL DETERMINANTS OF HEALTH AND IMPROVING HEALTH AND WELLNESS.WE INVESTED IN SALEM ANGELS, AN ORGANIZATION THAT SUPPORTS FOSTER KIDS AND FAMILIES THAT OPEN UP THEIR HOMES. SALEM ANGELS CREATE SYSTEMS, SUPPORT AND VOLUNTEERS THAT WALK ALONGSIDE CHILDREN AND FAMILIES IN THE FOSTER CARE COMMUNITY THROUGH RELATIONSHIP BUILDING, MENTORSHIP AND OTHER SUPPORTS. DATA SHOWS THAT CHILDREN IN FOSTER CARE HAVE HIGHER LEVELS OF ACADEMIC INSTABILITY, HOMELESSNESS, INCARCERATION AND MENTAL HEALTH CHALLENGED. IN MARION COUNTY, 69% OF FOSTER CARE HOMES HAVE CLOSED IN THE LAST DECADE. OUR PARTNERSHIP WITH SALEM ANGELS STRIVES TO TURN THOSE NUMBERS AROUND AND PROVIDE SAFE AND STABLE PLACES FOR KIDS TO LEARN AND GROW. THE MID-WILLAMETTE VALLEY HOMELESS ALLIANCE CONTINUUM OF CARE WORKS TO END AND PREVENT HOMELESSNESS IN THE MARION AND POLK COUNTY REGIONS. SALEM HEALTH HOSPITALS AND CLINICS (SHHC) SUPPORTS THE ALLIANCE FINANCIALLY AND BY PROVIDING SALEM HEALTH LEADERS TO SERVE ON THE BOARD, EXECUTIVE COMMITTEE AND THE SUBCOMMITTEE OF HEALTH AND SAFETY. THESE COMMITTEES ARE DESIGNED TO COORDINATE, LEVERAGE, AND ALIGN EFFORT AND RESOURCES AMONG MULTIPLE NONPROFIT AND GOVERNMENT ORGANIZATIONS. SALEM HEALTH HOSPITALS AND CLINICS PROVIDES COMMUNITY PARTNER GRANTS TO ENHANCE EXISTING NONPROFIT ORGANIZATIONS' WORK WHICH ADDRESS NEEDS IDENTIFIED IN THE COMMUNITY HEALTH NEEDS ASSESSMENT. NEARLY $300,000 WAS INVESTED, INCLUDING THE PROJECTS MENTIONED ABOVE AS WELL AS NW HUMAN SERVICES, NORTH MARION SERVICE INTEGRATION, UNION GOSPEL MISSION, SALEM POLICE FOUNDATION, FAMILY BUILDING BLOCKS, LIBERTY HOUSE, ELLA CURRAN FOOD SHARE, MID-WILLAMETTE VALLEY COMMUNITY ACTION TAYLORS HOUSE, EARLY LEARNING HUB, CASCADIA RADICAL FAERIE RESOURCES, CAPITOL DENTAL, SALEM LEADERSHIP FOUNDATION, SMART READING, YMCA, AND THE UNITED WAY.HOSPITAL LEADERS ENGAGE WITH OUR COMMUNITY THROUGH NON-PROFIT BOARD SERVICE WHICH MIRROR THE MISSION OF SALEM HEALTH AND ATTEND REGIONAL COLLABORATIVE WORK GROUPS THAT ADDRESS SOCIAL DETERMINANTS OF HEALTH. EXAMPLES INCLUDE BOARD POSITIONS ON FAMILY BUILDING BLOCKS RELIEF NURSERY, INTEGRATED SUPPORTS FOR LIVING, UNITED WAY, LIBERTY HOUSE CHILD ADVOCACY CENTER, CATHOLIC COMMUNITY SERVICES, WILLAMETTE HEALTH COUNCIL, ST. FRANCIS FAMILY HOUSING, CENTER 50 PLUS, DOWNTOWN ROTARY, MARION POLK FAMILY YMCA, CENTER FOR HOPE AND SAFETY, AMERICAN MEDICAL GROUP ASSOCIATION, AND THE MARION POLK FOOD SHARE.SHHC'S COMMUNITY HEALTH EDUCATION CENTER (CHEC) PROVIDES CLASSES AND RESOURCES FOR THE COMMUNITY. ADDRESSING MENTAL HEALTH NEEDS, THEY PROVIDE QUESTION REFER PERSUADE (QPR) TRAINING TO IDENTIFY INDIVIDUALS WHO ARE STRUGGLING WITH SUICIDE IDEATION. THOUGH OUT THE YEAR THEY OFFER CLASSES AND PRESENTATION THAT INCLUDE MEDITATION, ANXIETY MANAGEMENT, "GOOD FOOD, GOOD MOOD," YOGA, ART AS SELF-CARE, AND GRIEF HEALING. THESE CLASSES AND RESOURCES WORK TO INCREASE RESILIENCY AND ADDRESS MENTAL HEALTH CHALLENGES. THE HOSPITAL PROVIDES COMMUNITY BASIC HEALTH IMPROVEMENT SERVICES AS REQUESTED IN MARION AND POLK COUNTIES. IN 2025, THESE INCLUDED HEALTH SCREENINGS, EDUCATION AND OUTREACH. THE COMMUNITY HEALTH EDUCATION CENTER OFFERS A HEALTH-RELATED LENDING LIBRARY, DROP-IN NURSING CONSULTATION SERVICES AND GROUP INSTRUCTION. THE CHEC PROVIDES SPACE FREE OF CHARGE TO COMMUNITY PARTNERS SEEKING TO IMPROVE HEALTH OUTCOMES. THE ROOMS HOST CLASSES, LECTURES, HEALTH FAIRS AND SUPPORT GROUPS THAT ARE COORDINATED IN PARTNERSHIP WITH COMMUNITY AGENCIES. THE SALEM HOSPITAL EMERGENCY DEPARTMENT SCREENS ALL PATIENTS FOR SUICIDE RISK AND PROVIDES ADDITIONAL EVALUATION BY MENTAL HEALTH EVALUATORS ONSITE IN THE ED. PATIENTS ADMITTED FOR OPIOID OVERDOSES ARE REFERRED TO THE MARION COUNTY MEDICALLY ASSISTED TREATMENT TEAM WITH IN 2 HOURS OF ADMISSION AND COUNSELOR WILL COME ONSITE TO MEET WITH THE PATIENT AND BEGIN THE PROCESS FOR TREATMENT IF THE PATIENT AGREES. THE SALEM CANCER CENTER, ON THE CAMPUS OF SALEM HOSPITAL AND PART OF SALEM HEALTH HOSPITALS AND CLINICS, OFFERS FREE SCREENINGS SEVERAL TIMES A YEAR FOR VARIOUS CANCERS, INCLUDING BREAST, COLON, LUNG AND SKIN CANCER. STAFF AND CLINICIANS PARTICIPATE IN DOZENS OF HEALTH IMPROVEMENT COMMITTEES, ADDRESSING SOCIAL DETERMINANTS OF HEALTH SUCH AS HOMELESSNESS, FOOD INSECURITY, EDUCATION AND ACCESS TO CARE. SALEM HEALTH ADVOCATES FOR POLICY IMPROVEMENTS THROUGH STATE ADVISORY, RULEMAKING AND LOCAL GOVERNMENT COMMITTEES. WE HAVE EXECUTIVES SERVING ON THE OREGON STATE BOARD OF NURSING, AND AS A GOVERNOR-APPOINTMENT ON THE OREGON JOINT TASK FORCE ON HOSPITAL DISCHARGE CHALLENGES. OTHER EMPLOYEES SERVE ON THE MARION COUNTY BUDGET COMMITTEE AND THE MARION COUNTY PUBLIC SAFETY COORDINATING COUNCIL. ADDITIONAL POLICY BOARDS INCLUDE THE MID-VALLEY HOMELESS ALLIANCE, HEALTH INFORMATION TECHNOLOGY (HIT) COMMONS GOVERNANCE WITH PACIFICSOURCE CCO, AND THE FEDERATION OF STATE BOARD OF PHYSICAL THERAPY.
SALEM HEALTH PART V, SECTION B, LINE 13B: SALEM HEALTH FINANCIAL MATRIX IS BASED ON INCOME AS A PERCENT OF FEDERAL POVERTY LEVEL.
SALEM HEALTH PART V, SECTION B, LINE 13H: PATIENTS ARE ELIGIBLE TO APPLY FOR FINANCIAL ASSISTANCE ANY TIME PRIOR, DURING, OR AFTER SERVICES ARE PROVIDED. CRITERIA CONSIDERED IN DETERMINING ELIGIBILITY IS BASED ON YOUR FAMILY SIZE AND HOUSEHOLD'S GROSS INCOME BASED ON FEDERAL POVERTY GUIDELINES (FPG). THE DEFINITION OF 'HOUSEHOLD'S GROSS INCOME' INCLUDES THE COMBINED GROSS MONTHLY INCOME OF ALL PERSONS LEGALLY RESPONSIBLE FOR PATIENT BILL OR BALANCE. THE FINANCIAL ASSISTANCE MATRIX IS AS FOLLOWS:BELOW 200% FPG RECEIVE A 100% DISCOUNT201%-300% RECEIVE A 75% DISCOUNT301% - 400% RECEIVE A 50% DISCOUNTCATASTROPHIC DISCOUNT RECEIVES 100% OF BALANCES GREATER THAN 20% GROSS FAMILY INCOME
SALEM HEALTH PART V, SECTION B, LINE 15E: A PATIENT OR PERSON RESPONSIBLE FOR THE BILL MAY APPLY FOR FINANCIAL ASSISTANCE BY COMPLETING AN APPLICATION AND PROVIDING SUPPORTING DOCUMENTATION THROUGH MYCHART, BY MAIL, EMAIL, FAX, OR IN PERSON. MYCHART: WWW.SALEMHEALTH.ORG/FA-APP MAIL: ATTN: FINANCIAL COUNSELOR TEAM, PO BOX 14001, SALEM, OR 97309-5014 EMAIL: FINANCIAL.COUNSELORS@SALEMHEALTH.ORG FAX: 503-814-1998 IN-PERSON: INFORMATION DESK IN BLDG A AT SALEM HEALTH'S MAIN CAMPUS OR AT WEST VALLEY FRONT DESK IN THE LOBBY.PATIENTS ARE ELIGIBLE TO APPLY FOR FINANCIAL ASSISTANCE ANY TIME PRIOR, DURING, OR AFTER SERVICES ARE PROVIDED. THE APPLICATION, FINANCIAL ASSISTANCE POLICY, AND SUMMARY ARE AVAILABLE IN ENGLISH, SPANISH, AND RUSSIAN. CRITERIA CONSIDERED IN DETERMINING ELIGIBILITY IS BASED ON FAMILY SIZE AND HOUSEHOLD'S GROSS INCOME BASED ON FEDERAL POVERTY GUIDELINES (FPG). THE DEFINITION OF 'HOUSEHOLD'S GROSS INCOME' INCLUDES THE COMBINED GROSS MONTHLY INCOME OF ALL PERSONS LEGALLY RESPONSIBLE FOR PATIENT BILL OR BALANCE. INITIAL DOCUMENTATION NEEDED INCLUDES EITHER OPTION 1 OR OPTION 2:OPTION 1 - ALL PAGES AND SCHEDULES OF THE CURRENT YEAR'S FEDERAL TAX FILING. IF PATIENT OWNS A BUSINESS, PLEASE INCLUDE CURRENT YEAR BUSINESS/CORPORATION TAXES. PLEASE DO NOT SEND HANDWRITTEN TAXES, W-2'S, OR STATE TAXES, AS WE CANNOT ACCEPT THESE DOCUMENTS.OR OPTION 2: IF PATIENT DID NOT FILE A CURRENT YEAR TAX RETURN, THEY WILL NEED TO GET A NON-FILING VERIFICATION LETTER FROM THE IRS. SUPPORTING DOCUMENTATION MAY INCLUDE THE FOLLOWING: CURRENT YEAR FEDERAL TAX FILING INCLUDING ALL PAGES AND SCHEDULES NON-FILING VERIFICATION LETTER FROM THE IRS MOST RECENT THREE (3) MONTHS WAGE STUBS FROM YOUR EMPLOYER CURRENT YEAR SOCIAL SECURITY ADMINISTRATION AWARD LETTER CURRENT YEAR PENSION BENEFIT AWARD LETTER VETERANS AFFAIRS AWARD LETTER ANNUITY AWARD LETTER UNEMPLOYMENT BENEFITS LETTER CHILD SUPPORT AWARD LETTER ALIMONY AWARD LETTER OR COURT DOCUMENTS STUDENT FINANCIAL AID AWARD LETTER SHORT TERM DISABILITY BENEFITS AWARD LETTER LONG TERM DISABILITY BENEFITS AWARD LETTER A "BASIC NEEDS" LETTER THAT INDICATES HOW PERSONS WITH NO INCOME ARE MEETING THEIR DAY-TO-DAY BASIC LIVING NEEDS.THE FINANCIAL ASSISTANCE MATRIX IS AS FOLLOWS:BELOW 200% FPG RECEIVE A 100% DISCOUNT201%-300% RECEIVE A 75% DISCOUNT301%-400% RECEIVE A 50% DISCOUNTCATASTROPHIC DISCOUNT RECEIVES 100% OF BALANCES GREATER THAN 20% GROSS FAMILY INCOMEPATIENTS WILL RECEIVE A DETERMINATION LETTER OR REQUEST FOR ADDITIONAL DOCUMENTS LETTER IN THE MAIL WITHIN 21 DAYS AFTER WE RECEIVE THEIR APPLICATION. ANY OTHER POTENTIAL SOURCES OF PAYMENT, SUCH AS STATE MEDICAL INSURANCE, HEALTH SHARE COOP/COST SHARING, LIABILITY INSURANCE, WORKMAN'S COMP, ETC. MUST BE EXHAUSTED PRIOR TO RECEIVING DISCOUNTS. FINANCIAL ASSISTANCE IS THE OPTION OF LAST RESORT, AND PATIENTS MUST COOPERATE WITH THE APPROVAL PROCESS OF ANY FUNDING SOLUTION THAT WOULD PAY THE PATIENT'S BILLS IN ORDER TO BE ELIGIBLE FOR FINANCIAL ASSISTANCEPRESUMPTIVE ELIGIBILITY AND DETERMINATION: SALEM HEALTH WILL SCREEN ANY PATIENT/GUARANTOR 1) WITHOUT PUBLIC OR PRIVATE HEALTH INSURANCE COVERAGE, 2) ENROLLED IN A STATE MEDICAL ASSISTANCE PROGRAM, OR 3) WHO WILL OWE THE HOSPITAL $500 OR MORE ON A SINGLE STATEMENT, PRIOR TO THEM RECEIVING A STATEMENT. WE WILL ALSO SCREEN ALL PATIENTS PRIOR TO SENDING TO COLLECTIONS. PRESUMPTIVE CHARITY DISCOUNTS ARE DETERMINED BASED ON THE FEDERAL POVERTY GUIDELINES (FPG) AND OREGON HOUSE BILL 3076 AS WELL AS OREGON HOUSE BILL 3320 LEGISLATION. THE PRESUMPTIVE ELIGIBILITY SCREENING MAY INCLUDE A REVIEW OF: (A) EXISTING PATIENT RECORDS;(B) INFORMATION ROUTINELY COLLECTED DURING PATIENT REGISTRATION OR ADMISSION;(C) INFORMATION VOLUNTARILY SUPPLIED BY THE PATIENT;(D) PREVIOUS FINANCIAL ASSISTANCE ADJUSTMENTS; AND(E) EXISTING ELIGIBILITY FOR ASSISTANCE PROGRAMS. EXAMPLES INCLUDE, BUT ARE NOT LIMITED TO: MEDICAID, SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP), TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF), WOMEN, INFANTS AND CHILDREN (WIC), FREE LUNCH OR BREAKFAST PROGRAMS, LOW INCOME HOME ENERGY ASSISTANCE PROGRAMS, OR ANY OTHER PROGRAM WHICH ARE MEANS TESTED AND WOULD REASONABLY REFLECT THE APPROXIMATE PATIENT HOUSEHOLD INCOME.BASED ON THE OUTCOME OF THE REVIEW, ADJUSTMENTS WILL BE APPLIED TO THE PATIENTS/GUARANTORS ACCOUNT PRIOR TO RECEIVING A BILLING STATEMENT IN ACCORDANCE WITH FINANCIAL MATRIX:BELOW 200% FPG RECEIVE A 100% DISCOUNT201%-300% RECEIVE A 75% DISCOUNT301%-400% RECEIVE A 50% DISCOUNTCATASTROPHIC DISCOUNT RECEIVES 100% OF BALANCES GREATER THAN 20% GROSS FAMILY INCOMEPART V, SECTION B, LINE 16FINANCIAL ASSISTANCE POLICY, PLAIN LANGUAGE SUMMARY AND APPLICATION MAY BE DOWNLOADED FROM OUR WEBSITE: HTTPS://WWW.SALEMHEALTH.ORG/PATIENT-GUIDE/BILLING-AND-FINANCIAL-SERVICES/FINANCIAL-ASSISTPAPER COPIES OF THE FINANCIAL ASSISTANCE POLICY, PLAIN LANGUAGE SUMMARY AND APPLICATION ARE AVAILABLE IN THE EMERGENCY DEPARTMENT AND IN REGISTRATION AREAS.PAPER COPIES OF THE FINANCIAL ASSISTANCE POLICY, PLAIN LANGUAGE SUMMARY AND APPLICATIONS MAY BE REQUESTED BY MAIL FROM FINANCIAL COUNSELING, SALEM HEALTH, PO BOX 14001, SALEM, OR 97309-9976 OR VIA TELEPHONE BY CALLING 503-562-4357.SALEM HEALTHPART V, LINE 16A, FAP WEBSITE:HTTPS://WWW.SALEMHEALTH.ORG/PATIENT-GUIDE/BILLING-AND-FINANCIAL-SERVICES/FINANCIAL-ASSISTSALEM HEALTHPART V, LINE 16B: FAP APPLICATION WEBSITE:HTTPS://WWW.SALEMHEALTH.ORG/PATIENT-GUIDE/BILLING-AND-FINANCIAL-SERVICES/FINANCIAL-ASSISTSALEM HEALTHPART V, LINE 16C. FAP PLAIN LANGUAGE SUMMARY WEBSITE;HTTPS://WWW.SALEMHEALTH.ORG/PATIENT-GUIDE/BILLING-AND-FINANCIAL-SERVICES/FINANCIAL-ASSIST
SALEM HEALTH PART V, SECTION B, LINE 16J: INFORMATION ON THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY IS MADE PUBLICLY AVAILABLE FREE OF CHARGE IN THE FOLLOWING MANNER:1. NOTICES ARE POSTED IN KEY AREAS OF THE HOSPITAL, INCLUDING ADMITTING, THE EMERGENCY DEPARTMENT, OUTPATIENT DEPARTMENT REGISTRATION AREAS, AND PATIENT FINANCIAL SERVICES.2. THE CONDITIONS OF ADMISSION FORM INFORMS THE PATIENT OF THEIR RIGHT TO APPLY FOR FINANCIAL ASSISTANCE.3. WRITTEN INFORMATION SHALL BE AVAILABLE IN ENGLISH, SPANISH, RUSSIAN AND VIETNAMESE. THE HOSPITAL WILL PROVIDE THE APPROPRIATE INTERPRETATION SERVICES FOR PATIENTS/GUARANTORS WHO DO NOT SPEAK ENGLISH.4. FRONT-LINE STAFF WILL BE TRAINED TO ANSWER FINANCIAL ASSISTANCE QUESTIONS EFFECTIVELY AND WILL DIRECT ANY THAT CANNOT BE ANSWERED TO FINANCIAL COUNSELOR'S IN A TIMELY MANNER.5. THIS POLICY WILL BE POSTED ON SALEM HEALTH'S WEB SITE. HTTPS://WWW.SALEMHEALTH.ORG/PATIENT-GUIDE/BILLING-AND-FINANCIAL-SERVICES/FINANCIAL-ASSIST6. ALL PATIENT BILLING STATEMENTS WILL INCLUDE A NOTICE THAT FINANCIAL ASSISTANCE IS AVAILABLE AND CONTACT INFORMATION IF THEY WANT TO LEARN MORE.
SALEM HEALTH PART V, SECTION B, LINE 18E: IT IS THE POLICY OF SALEM HEALTH TO PURSUE COLLECTION OF PATIENT BALANCES FROM PATIENTS WHO HAVE THE ABILITY TO PAY FOR SERVICES. SALEM HEALTH MAKES REASONABLE EFFORTS TO IDENTIFY PATIENTS WHO MAY BE ELIGIBLE FOR FINANCIAL ASSISTANCE. COLLECTION PROCEDURES APPLIED CONSISTENTLY AND FAIRLY FOR ALL PATIENTS REGARDLESS OF INSURANCE STATUS. ALL COLLECTIONS PROCEDURES WILL COMPLY WITH APPLICABLE LAWS AND WITH SALEM HEALTH'S MISSION. FOR THOSE PATIENTS UNABLE TO PAY ALL OR A PORTION OF THEIR OPEN BALANCES, THE FINANCIAL ASSISTANCE POLICY WILL BE FOLLOWED.COLLECTION AGENCIES AND/OR LAW FIRMS MAY BE ENLISTED AFTER REASONABLE COLLECTION AND PAYMENT OPTIONS HAVE BEEN EXHAUSTED. AGENCIES MAY HELP RESOLVE ACCOUNTS WHERE PATIENTS ARE UNCOOPERATIVE IN MAKING PAYMENTS, HAVE NOT MADE APPROPRIATE PAYMENTS OR HAVE BEEN UNWILLING TO PROVIDE REASONABLE FINANCIAL AND OTHER DATA TO SUPPORT THEIR REQUEST FOR FINANCIAL ASSISTANCE. COLLECTION AGENCY AND LAW FIRM STAFF WILL UPHOLD THE CONFIDENTIALITY AND INDIVIDUAL DIGNITY OF EACH PATIENT. ALL AGENCIES AND LAW FIRMS WILL COMPLY WITH ALL APPLICABLE LAWS INCLUDING HIPAA REQUIREMENTS FOR HANDLING PROTECTED HEALTH INFORMATION.
SALEM HEALTH PART V, SECTION B, LINE 19E: PATIENTS WILL RECEIVE A DETERMINATION LETTER OR REQUEST FOR ADDITIONAL DOCUMENTS LETTER IN THE MAIL WITHIN 21 DAYS AFTER WE RECEIVE YOUR APPLICATION. ANY OTHER POTENTIAL SOURCES OF PAYMENT, SUCH AS STATE MEDICAL INSURANCE, HEALTH SHARE COOP/COST SHARING, LIABILITY INSURANCE, WORKMAN'S COMP, ETC. MUST BE EXHAUSTED PRIOR TO RECEIVING DISCOUNTS. FINANCIAL ASSISTANCE IS THE OPTION OF LAST RESORT, AND YOU MUST COOPERATE WITH THE APPROVAL PROCESS OF ANY FUNDING SOLUTION THAT WOULD PAY THE PATIENT'S BILLS IN ORDER TO BE ELIGIBLE FOR FINANCIAL ASSISTANCE. SALEM HEALTH WILL NOTIFY INDIVIDUALS THAT FINANCIAL ASSISTANCE IS AVAILABLE TO ELIGIBLE INDIVIDUALS AT LEAST 30 DAYS PRIOR TO PURSUING EXTRAORDINARY COLLECTIONS ACTIONS (ECA) TO OBTAIN PAYMENT FOR THE CARE PROVIDED BY THE HOSPITAL. ECAS FOR HOSPITAL SERVICES WILL NOT COMMENCE FOR A PERIOD OF AT LEAST 240 DAYS AFTER THE DATE OF THE FIRST POST-DISCHARGE BILLING STATEMENT AND 30 DAYS AFTER THE HOSPITAL OR AUTHORIZED THIRD PARTY PROVIDES WRITTEN NOTICE OF ECAS THE HOSPITAL PLANS TO INITIATE FOR THE APPLICABLE MEDICALLY NECESSARY OR EMERGENCY CARE.
SALEM HEALTH PART V, SECTION B, LINE 20E: SALEM HEALTH WILL NOTIFY INDIVIDUALS THAT FINANCIAL ASSISTANCE IS AVAILABLE TO ELIGIBLE INDIVIDUALS AT LEAST 30 DAYS PRIOR TO PURSUING EXTRAORDINARY COLLECTIONS ACTIONS (ECA) AS TO OBTAIN PAYMENT FOR THE CARE PROVIDED BY THE HOSPITAL BY DOING THE FOLLOWING:1) PROVIDE WRITTEN NOTICE TO THE INDIVIDUAL INDICATING THAT FINANCIAL ASSISTANCE IS AVAILABLE TO ELIGIBLE INDIVIDUALS, INDICATING THAT SALEM HEALTH INTENDS TO INITIATE OR HAVE A THIRD PARTY INITIATE TO OBTAIN PAYMENT FOR THE CARE AND PROVIDE A DEADLINE AFTER WHICH ECAS MAY BE PURSUED, AND WHICH IS NO SOONER THAN 30 DAYS AFTER THE DATE OF THIS WRITTEN NOTICE2) PROVIDE THE INDIVIDUAL A PLAIN LANGUAGE SUMMARY OF THE FINANCIAL ASSISTANCE POLICY WITH THE WRITTEN NOTICE3) MAKE REASONABLE EFFORTS TO ORALLY NOTIFY INDIVIDUAL ABOUT THE SALEM HEALTH'S FINANCIAL ASSISTANCE POLICY
SALEM HEALTH PART V, SECTION B, LINE 21C: NOT APPLICABLE. SALEM HEALTH HOSPITALS AND CLINICS HAS A POLICY RELATIVE TO EMERGENCY MEDICAL CARE THAT REQUIRED THE HOSPITAL FACILITY TO PROVIDE, WITHOUT DISCRIMINATION, CARE FOR EMERGENCY MEDICAL CONDITIONS TO INDIVIDUALS REGARDLESS OF THEIR ELIGIBILITY UNDER THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY.
SALEM HEALTH PART V, SECTION B, LINE 21D: NOT APPLICABLE. SALEM HEALTH HOSPITALS AND CLINICS HAS A POLICY RELATIVE TO EMERGENCY MEDICAL CARE THAT REQUIRED THE HOSPITAL FACILITY TO PROVIDE, WITHOUT DISCRIMINATION, CARE FOR EMERGENCY MEDICAL CONDITIONS TO INDIVIDUALS REGARDLESS OF THEIR ELIGIBILITY UNDER THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY.
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?10
Name and address Type of Facility (describe)
1 1 - REHABILITATION CENTER
755 MISSION ST SE
SALEM,OR97302
REHABILITATION
2 2 - LABORATORY PHLEBOTOMY SITE
1600 STATE ST
SALEM,OR97301
LABORATORY SERVICES
3 3 - SALEM HEALTH PAIN CLINIC
2485 12TH ST SE
SALEM,OR97302
PAIN MANAGEMENT
4 4 - REGIONAL LABORATORY
3300 STATE ST
SALEM,OR97301
LABORATORY SERVICES
5 5 - SALEM HEALTH MEDICAL CLINIC-BOULDER CRE
2485 12TH ST SE
SALEM,OR97302
CLINIC
6 6 - SALEM HEALTH MEDICAL CLINIC-EDGEWATER
1049 EDGEWATER ST NW
SALEM,OR97304
CLINIC
7 7 - SALEM HEALTH MEDICAL CLINIC-KEIZER
5100 RIVER ROAD N
SALEM,OR97303
CLINIC
8 8 - SALEM HEALTH MEDICAL CLINIC-SKYLINE VL
5050 SKYLINE VILLAGE LOOP
SALEM,OR97306
CLINIC
9 9 - SALEM HEALTH MEDICAL CLINIC-UGLOW AVE
1000 SE UGLOW AVE
DALLAS,OR97338
CLINIC
10 10 - SALEM HEALTH MEDICAL CLINIC-WOODBURN
105 ARNEY ROAD SUITE 130
WOODBURN,OR97071
CLINIC
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 10
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
PART I, LINE 3C: PATIENTS ARE ELIGIBLE TO APPLY FOR FINANCIAL ASSISTANCE ANY TIME PRIOR, DURING, OR AFTER SERVICES ARE PROVIDED. CRITERIA CONSIDERED IN DETERMINING ELIGIBILITY IS BASED ON YOUR FAMILY SIZE AND HOUSEHOLD'S GROSS INCOME BASED ON FEDERAL POVERTY GUIDELINES (FPG). THE DEFINITION OF 'HOUSEHOLD'S GROSS INCOME' INCLUDES THE COMBINED GROSS MONTHLY INCOME OF ALL PERSONS LEGALLY RESPONSIBLE FOR PATIENT BILL OR BALANCE. THE FINANCIAL MATRIX IS AS FOLLOWS:BELOW 200% FPG RECEIVE 100% DISCOUNT201%-300% RECEIVE 75% DISCOUNT301%-400% RECEIVE 50% DISCOUNTCATASTROPHIC DISCOUNT RECEIVES 100% OF BALANCES GREATER THAN 20% GROSS FAMILY INCOMESUPPORTING DOCUMENTATION MAY INCLUDE THE FOLLOWING: CURRENT YEAR FEDERAL TAX FILING INCLUDING ALL PAGES AND SCHEDULES NON-FILING VERIFICATION LETTER FROM THE IRS MOST RECENT THREE (3) MONTHS WAGE STUBS FROM YOUR EMPLOYER CURRENT YEAR SOCIAL SECURITY ADMINISTRATION AWARD LETTER CURRENT YEAR PENSION BENEFIT AWARD LETTER VETERANS AFFAIRS AWARD LETTER ANNUITY AWARD LETTER UNEMPLOYMENT BENEFITS LETTER CHILD SUPPORT AWARD LETTER ALIMONY AWARD LETTER OR COURT DOCUMENTS STUDENT FINANCIAL AID AWARD LETTER SHORT TERM DISABILITY BENEFITS AWARD LETTER LONG TERM DISABILITY BENEFITS AWARD LETTER A "BASIC NEEDS" LETTER THAT INDICATES HOW PERSONS WITH NO INCOME ARE MEETING THEIR DAY-TO-DAY BASIC LIVING NEEDS.AS OUTLINED IN SALEM HEALTH HOSPITALS AND CLINICS' CONDITIONS OF ADMISSION, A CREDIT BUREAU REPORT OR A CHARITY SCORING VENDOR MAY BE REQUESTED TO VALIDATE INFORMATION PROVIDED ON THE FINANCIAL ASSISTANCE APPLICATION. SALEM HEALTH MAY ACCEPT INFORMATION PROVIDED ON AN OHP APPLICATION, OHP ELIGIBILITY, PROBATE ESTATES DETERMINATION, DOCUMENTATION OF HOMELESS STATUS, OR RELIABLE THIRD-PARTY CREDIT INFORMATION AS A SUBSTITUTE FOR THE FINANCIAL FORMS. OHP INFORMATION WILL BE CONSIDERED VALID 30 DAYS PRIOR TO ADMISSION AND 90 DAYS POST DISCHARGE. APPROVED SOURCES OF DOCUMENTATION FOR HOMELESS STATUS INCLUDE CHART NOTES, DISCHARGE PLANS, OR DISCHARGE SUMMARIES ENTERED INTO OUR HEALTH INFORMATION SYSTEM BY CARE PROVIDERS OF THE PATIENT INDICATING THEY ARE HOMELESS DURING THE REGISTRATION PROCESS. FINANCIAL ASSISTANCE GRANTED BASED ON THIRD PARTY INFORMATION RATHER THAN A FINANCIAL ASSISTANCE APPLICATION DOES NOT EXTEND TO FUTURE DATES OF SERVICE AND WOULD NEED TO BE REEVALUATED BASED ON INFORMATION AVAILABLE AT THAT TIME.
PART I, LINE 6A: A COMMUNITY BENEFIT REPORT WAS PUBLISHED AND IS AVAILABLE AT HTTPS://WWW.SALEMHEALTH.ORG/ABOUT/COMMUNITY/COMMUNITY-BENEFIT-REPORTS.
PART I, LINE 7: THE RATIO OF PATIENT CARE COST TO CHARGES WAS USED TO CALCULATE THE TOTAL COMMUNITY BENEFIT EXPENSE ON LINE 7, COLUMN C. THIS RATIO WAS APPLIED TO TOTAL FINANCIAL ASSISTANCE, MEDICAID AND OTHER MEANS-TESTED GOVERNMENT PROGRAMS THAT ACCOUNT FOR A LARGE PORTION OF SALEM HEALTH'S COMMUNITY BENEFIT CONTRIBUTION. ENSURING THAT COMMUNITY MEMBERS HAVE ACCESS TO EMERGENCY, PRIMARY CARE AND OTHER HEALTH SERVICES REGARDLESS OF ABILITY TO PAY ALIGNS WITH THE HOSPITAL MISSION AND COMMITMENT TO SERVE THOSE LIVING IN MARION AND POLK COUNTIES. PART II: SALEM HEALTH HOSPITALS AND CLINICS, INCLUDING SALEM HOSPITAL, IS DEEPLY EMBEDDED IN THE COMMUNITY AND HOSPITAL LEADERS WORK HAND IN HAND WITH REPRESENTATIVES FROM GOVERNMENT AGENCIES AND OTHER NON-PROFIT ORGANIZATIONS TO ASSESS AND ADDRESS COMMUNITY NEEDS. THREE AREAS CURRENTLY IDENTIFIED AS PRIORITIES ARE BEHAVIORAL HEALTH SUPPORT, HOUSING, AND SUBSTANCE USE, BUT SALEM HEALTH HOSPITALS AND CLINICS FREQUENTLY ADDRESS AND SUPPORT OTHER CRITICAL COMMUNITY NEEDS SUCH AS PERSONAL SAFETY, INJURY PREVENTION, ACCESS TO CARE AND CHRONIC DISEASE MANAGEMENT FOR VULNERABLE POPULATIONS. COMMUNITY-WIDE TASK FORCES ARE IN PLACE TO ADDRESS THESE IDENTIFIED PRIORITIES, WHICH ARE DEEMED MOST CRITICAL IN THE TWO COUNTIES SERVED BY SALEM HEALTH. REPRESENTATIVES FROM APPROPRIATE AREAS OF THE HOSPITAL ATTEND TASK FORCE MEETINGS AND LEVERAGE HOSPITAL RESOURCES TO POSITIVELY IMPACT HEALTH OUTCOMES. HOSPITAL LEADERS VOLUNTEER TIME TO SERVE ON COMMUNITY NON-PROFIT BOARDS WHICH MIRROR THE MISSION OF SALEM HEALTH AND ATTEND REGIONAL COLLABORATIVE WORK GROUPS THAT ADDRESS SOCIAL DETERMINANTS OF HEALTH. EXAMPLES INCLUDE BOARD POSITIONS ON SALEM FREE CLINIC, FAMILY BUILDING BLOCKS, WILLAMETTE HEALTH COUNCIL, UNITED WAY, YMCA, LIBERTY HOUSE, AND CATHOLIC COMMUNITY SERVICES.THE HOSPITAL PROVIDES COMMUNITY-BASED HEALTH IMPROVEMENT SERVICES AS REQUESTED IN MARION AND POLK COUNTIES INCLUDING HEALTH SCREENINGS, EDUCATION AND OUTREACH. THE COMMUNITY HEALTH EDUCATION CENTER (CHEC) OFFERS A HEALTH-RELATED LENDING LIBRARY, DROP-IN NURSING CONSULTATION SERVICES AND GROUP INSTRUCTION. DIABETIC AND NUTRITION COUNSELING IS ALSO OFFERED FOR PATIENTS NEWLY DIAGNOSED AND UNABLE TO PAY FOR THESE SERVICES, AND BOTH INSTRUCTION AND PRINTED MATERIALS ARE AVAILABLE IN SPANISH. THE CHEC PROVIDES SPACE FREE OF CHARGE TO COMMUNITY PARTNERS SEEKING TO IMPROVE HEALTH OUTCOMES. THE ROOMS HOST CLASSES, LECTURES, HEALTH FAIRS AND SUPPORT GROUPS THAT ARE COORDINATED IN PARTNERSHIP WITH COMMUNITY AGENCIES. SALEM HEALTH HOSPITALS AND CLINICS PROVIDE COMMUNITY PARTNER GRANTS TO ADDRESS NEEDS IDENTIFIED IN THE COMMUNITY HEALTH NEEDS ASSESSMENT. THESE ORGANIZATIONS INCLUDE SALEM FREE CLINICS, SALEM FOR REFUGEES, WILLAMETTE HEALTH COUNCIL, NW HUMAN SERVICES, NORTH MARION SERVICE INTEGRATION, SALEM POLICE FOUNDATION, UNION GOSPEL MISSION, CENTER FOR HOPE AND SAFETY, FAMILY BUILDING BLOCKS, LIBERTY HOUSE, SANTIAM TEEN CENTER, SALVATION ARMY, MID-WILLAMETTE VALLEY COMMUNITY ACTION TAYLORS HOUSE, CASCADIA RADICAL FAERIE RESOURCES, CAPITOL DENTAL, SALEM LEADERSHIP FOUNDATION, YMCA, AND THE UNITED WAY.SALEM HEALTH PROVIDES TRAINING FOR NURSING STUDENTS AND EMERGING HEALTH CARE PROFESSIONALS THROUGH HEALTH CAREER EXPLORATION.
PART III, LINE 2: BAD DEBT EXPENSE IS PRIMARILY ESTIMATED BASED UPON THE HOSPITALS' HISTORICAL COLLECTION EXPERIENCE, THE AGE OF THE PATIENT'S ACCOUNT, THE PATIENT'S ECONOMIC ABILITY TO PAY, AND THE EFFECTIVENESS OF COLLECTION EFFORTS. PATIENT ACCOUNTS RECEIVABLE BALANCES ARE ROUTINELY REVIEWED IN CONJUNCTION WITH HISTORICAL COLLECTION RATES AND OTHER ECONOMIC CONDITIONS THAT MIGHT ULTIMATELY AFFECT THE COLLECTABILITY OF PATIENT ACCOUNTS WHEN CONSIDERING THE ADEQUACY OF THE AMOUNTS RECORDED IN THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. ACTUAL WRITE-OFFS HISTORICALLY HAVE APPROXIMATED MANAGEMENT'S EXPECTATIONS.
PART III, LINE 3: BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE UNDER SALEM HEALTH'S FINANCIAL ASSISTANCE POLICY IS ESTIMATED BASED ON DATA FROM OUR PATIENT ACCOUNTING SYSTEM. THIS DATA IS THEN COMPARED AND MATCHED TO MEDIAN HOUSEHOLD INCOME CENSUS DATA BY ZIP CODE TO DETERMINE THE ESTIMATED BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE.
PART III, LINE 4: PATIENT ACCOUNTS RECEIVABLE ARE RECORDED AT AN ESTIMATED COLLECTIBLE AMOUNT AND DO NOT BEAR INTEREST. EXPLICIT PRICE CONCESSIONS ARE ESTABLISHED AS A RESULT OF NEGOTIATED REIMBURSEMENT METHODOLOGIES WITH THIRD PARTY PAYERS.THE CORPORATION ALSO RECORDS ESTIMATED IMPLICIT PRICE CONCESSIONS (BASED PRIMARILY ON HISTORICAL COLLECTION EXPERIENCE) RELATED TO UNINSURED ACCOUNTS TO RECORD SELF-PAY REVENUES AT THE ESTIMATED AMOUNTS WE EXPECT TO COLLECT. THE CORPORATION DOES NOT ASSESS CREDIT RISK BEFORE SERVICES ARE RENDERED.
PART III, LINE 8: MEDICARE PAYS A SIGNIFICANTLY REDUCED AMOUNT FOR MEDICAL SERVICES RENDERED TO THEIR ENROLLEES SUCH THAT THE NET REIMBURSEMENT DOES NOT COVER THE EXPENSES INCURRED TO PROVIDE THE SERVICES. SALEM HEALTH CONSIDERS THE DIFFERENCE BETWEEN THE COSTS TO PROVIDE THE SERVICES FOR MEDICARE ENROLLEES AND THE NET REIMBURSEMENT AS A BENEFIT TO THE COMMUNITY. MEDICARE FEE-FOR-SERVICE COSTS ARE DETERMINED FROM SALEM HEALTH'S FILED MEDICARE COST REPORT. THE CALCULATION OF NET BENEFIT IS EQUAL TO TOTAL MEDICARE PAYMENTS LESS MEDICARE COSTS.IN ADDITION TO TRADITIONAL MEDICARE FEE-FOR-SERVICE, SALEM HEALTH PROVIDES SUBSTANTIAL SERVICES TO OTHER MEDICARE POPULATIONS PARTICIPATING IN MEDICARE ADVANTAGE PLANS AT SIGNIFICANTLY REDUCED REIMBURSEMENT. THE NET REVENUES FOR THESE PLANS ARE LESS THAN THE COST TO PROVIDE CARE AND ARE NOT DISCLOSED IN PART III, SECTION B. SALEM HEALTH ALSO CONSIDERS THE DIFFERENCE BETWEEN THE NET COST TO PROVIDE CARE FOR MEDICARE ADVANTAGE ENROLLEES AND THE NET REIMBURSEMENT AS A BENEFIT TO THE COMMUNITY. THESE NET COSTS HAVE BEEN DETERMINED BY APPLYING THE RATIO OF COSTS TO CHARGES AS DETERMINED IN WORKSHEET 2 TO THE FULL BILLED CHARGES. THE CALCULATION OF NET BENEFIT IS EQUAL TO TOTAL MEDICARE ADVANTAGE PAYMENTS OF $303,046,450 LESS MEDICARE ADVANTAGE COSTS OF $415,749,997 FOR A TOTAL ADDITIONAL COMMUNITY BENEFIT IN THE AMOUNT OF $112,703,548.
PART III, LINE 9B: THE BILLING AND COLLECTIONS ADMINISTRATIVE HOUSE-WIDE POLICY AND PROCEDURE STATES, "IF A PATIENT SUBMITS A COMPLETE APPLICATION FOR FINANCIAL ASSISTANCE AFTER AN ACCOUNT HAS BEEN REFERRED FOR COLLECTION ACTIVITY, SALEM HEALTH WILL SUSPEND THE ECAS UNTIL THE PATIENT'S APPLICATION HAS BEEN PROCESSED AND NOTIFY THE PATIENT OF DETERMINATION. IF AN INDIVIDUAL IS FOUND TO BE ELIGIBLE FOR FINANCIAL ASSISTANCE, ANY ECAS WILL BE REVERSED.
PART VI, LINE 2: PLEASE SEE ABOVE, PART V, SECTION B, LINE 11 NARRATIVE
PART VI, LINE 3: PLEASE SEE ABOVE NARRATIVE, PART V, SECTION B, LINES 13-16
PART VI, LINE 4: MARION AND POLK COUNTIES ARE IN THE WILLAMETTE VALLEY AND ARE THE 5TH AND 13TH MOST POPULOUS COUNTIES IN OREGON RESPECTIVELY. THIS COMMUNITY SPANS ABOUT 1,950 SQUARE MILES, OF WHICH 1,200 ARE IN MARION AND 750 ARE IN POLK. AS OF 2020 THERE WERE APPROXIMATELY 433,353 PEOPLE LIVING IN THE COMMUNITY OF MARION AND POLK COUNTIES, WHICH IS ABOUT 10% OF THE TOTAL STATE POPULATION. OF THOSE, IT IS ESTIMATED THAT 345,920 PEOPLE LIVE IN MARION AND 87,433 LIVE IN POLK. IN MARION COUNTY, THE FIVE LARGEST CITIES ARE KEIZER, SALEM, SILVERTON, STAYTON, AND WOODBURN, WHICH ARE HOME TO 66% OF THE COUNTY'S TOTAL POPULATION. THE REMAINING 34% LIVE IN ONE OF THE SMALLER 15 CITIES OR ON UNINCORPORATED LAND. IN POLK, THE LARGEST CITIES ARE DALLAS, FALLS CITY, INDEPENDENCE, MONMOUTH, AND WILLAMINA, AS WELL AS A PORTION OF SALEM (WEST), THE COMPOSITE OF WHICH APPROXIMATELY 84% OF POLK'S POPULATION RESIDES. THOSE WHO LIVE OUTSIDE OF THE MAJOR POPULATION AREAS IN THE COMMUNITY MAY EXPERIENCE GREATER DIFFICULTY ACCESSING RESOURCES LIKE HEALTH CARE SERVICES AND HEALTHY FOODS. TRANSPORTATION CAN BE DIFFICULT GIVEN THE LIMITED PUBLIC TRANSPORTATION IN THESE RURAL AREAS.EDUCATIONAL ACHIEVEMENT HAS BEEN IMPROVING IN RECENT YEARS AS A HIGHER PERCENTAGE OF COMMUNITY MEMBERS HAVE A HIGH SCHOOL DIPLOMA/GED. 85% OF ADULTS OVER 25 IN MARION COUNTY AND 91% OF ADULTS IN POLK COUNTY HAVE A HIGH SCHOOL DIPLOMA OR GED. HOWEVER, THE PERCENTAGES DROP SIGNIFICANTLY FOR LATINO POPULATIONS WHICH WERE 53% IN MARION COUNTY AND 61% IN POLK COUNTY. EDUCATIONAL ACHIEVEMENT IN MARION COUNTY WAS LOWER THAN POLK AND THE STATE, ESPECIALLY WITH REGARDS TO COLLEGE GRADUATES. IN MARION COUNTY 23% OF PEOPLE HAD A BACHELOR'S DEGREE OR HIGHER, COMPARED TO 31% IN POLK. EDUCATIONAL ACHIEVEMENT DIFFERED BY SEX, RACE AND ETHNICITY, GEOGRAPHY, AND DISABILITY STATUS. MARION AND POLK COUNTIES HAVE A HIGHER PERCENTAGE OF PEOPLE LIVING BELOW THE FEDERAL POVERTY LEVEL THAN OREGON AS A WHOLE. A GREATER PERCENTAGE OF FEMALES WERE LIVING IN POVERTY THAN MALES. ABOUT 1 IN 10 PEOPLE ARE FOOD INSECURE. 15% OF CHILDREN IN MARION COUNTY ARE FOOD INSECURE, WHICH IS THE HIGHEST RATE IN OREGON. 41% OF COMMUNITY MEMBERS WERE LIVING IN A FOOD DESERT COMPARED TO 18% IN POLK. TO BE CONSIDERED A FOOD DESERT, A CENSUS TRACT MUST BE DESIGNATED AS BOTH LOW-INCOME AND HAVE LOW ACCESS TO SUPERMARKETS OR LARGE GROCERY STORES WHERE HEALTHY FOODS ARE AVAILABLE. KEY FINDINGS FOR MARION & POLK COUNTIES: * A GREATER PERCENTAGE OF THE COMMUNITY POPULATION IS YOUNGER, UNDER THE AGE OF 25, THAN OREGON. IN COMING YEARS, THE COMMUNITY IS EXPECTED TO SHIFT, WITH A GREATER PERCENTAGE OF OLDER ADULTS MAKING UP THE POPULATION. * MARION COUNTY HAS A LARGER PERCENTAGE OF MEMBERS THAT IDENTIFIED AS HISPANIC OR LATINX THAN OREGON. ABOUT 28.7% IDENTIFIED AS HISPANIC/LATINX IN MARION, COMPARED TO 12.1% IN POLK AND 14.9% IN OREGON. * THE COMMUNITY HAS A HIGHER PERCENTAGE OF MEMBERS THAT SPEAK A LANGUAGE OTHER THAN ENGLISH AT HOME THAN OREGON. ROUGHLY, 1 IN 4 HOUSEHOLDS (25%) IN MARION SPEAK A LANGUAGE OTHER THAN ENGLISH, COMPARED WITH 12% IN POLK AND 15% IN OREGON. THE MOST COMMON LANGUAGES SPOKEN AFTER ENGLISH WERE SPANISH, VARIOUS ASIAN OR PACIFIC ISLANDER LANGUAGES, AND RUSSIAN. * ABOUT 15% OF COMMUNITY MEMBERS ARE LIVING WITH A DISABILITY, WHICH HAS BEEN DECREASING OVER TIME. THE MOST COMMON TYPES OF DISABILITIES IN THE COMMUNITY WERE DIFFICULTIES WALKING, LIVING ALONE, OR COGNITIVE. THE PROPORTION OF COMMUNITY MEMBERS LIVING WITH A DISABILITY DIFFERED BY RACE AND ETHNICITY. * ONE THIRD (33%) OF MARION COUNTY COMMUNITY MEMBERS LIVED OUTSIDE OF THE FIVE LARGEST CITIES IN MARION COUNTY. ABOUT 16% OF POLK COUNTY COMMUNITY MEMBERS LIVED OUTSIDE OF ITS LARGEST CITIES. * THE COMMUNITY IS GROWING, AGING, AND BECOMING MORE DIVERSE, A TREND THAT IS PREDICTED TO CONTINUE. POPULATION PROJECTIONS ESTIMATE THAT THERE WILL BE 500,000 COMMUNITY MEMBERS BY 2035. OLDER ADULTS WILL REPRESENT A GREATER PROPORTION OF THE OVERALL POPULATION IN THE FUTURE THAN THEY DO CURRENTLY.
PART VI, LINE 5: IN ADDITION TO THE WORK DESCRIBED IN THE ABOVE NARRATIVE, SALEM HEALTH HAS A COMMUNITY HEALTH EDUCATION CENTER THAT OFFERS NO AND LOW-COST HEALTH EDUCATION TO THE GENERAL PUBLIC IN THE FORM OF CLASSES, OUTREACH AND ACCESS TO RESEARCH MATERIALS, ONLINE AND IN PRINT. A LIBRARIAN IS ON STAFF TO ASSIST CLINICIANS WITH THE LATEST RESEARCH AND TREATMENT OPTIONS. HEALTH EDUCATORS PRESENT TO THE PUBLIC ON VARIOUS COMMUNITY HEALTH TOPICS ON REQUEST AND ATTEND OR HOST WELLNESS FAIRS, PROVIDING BIOMETRIC HEALTH SCREENING AND ADDITIONAL HEALTH INFORMATION. THE SALEM CANCER CENTER OFFERS FREE SCREENINGS SEVERAL TIMES A YEAR FOR VARIOUS CANCERS, INCLUDING BREAST, COLON, LUNG AND SKIN CANCER. STAFF AND CLINICIANS PARTICIPATE IN DOZENS OF HEALTH IMPROVEMENT COMMITTEES, ADDRESSING SOCIAL DETERMINANTS OF HEALTH SUCH AS HOMELESSNESS, FOOD INSECURITY, EDUCATION AND ACCESS TO CARE. FURTHER INFORMATION REGARDING HEALTH PROMOTION CAN BE FOUND IN PART V, SECTION B, LINE 11 NARRATIVE.PART VI, LINE 6: N/A
PART VI, LINE 7, REPORTS FILED WITH STATES OR
Schedule H (Form 990) 2024
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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number
93-0579722
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) SALEM FREE MEDICAL CLINIC
1300 BROADWAY ST NE SUITE 104
SALEM,OR97301
20-3549992 501(C)(3) 100,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(2) TRANSFORMATIONS BY SALEM ANGELS
4742 LIBERTY RD S 555
SALEM,OR97302
85-3868206 501(C)(3) 70,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(3) SALEM FOR REFUGEES
1400 BROADWAY ST NE
SALEM,OR97301
86-3735350 501(C)(3) 70,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(4) UNITED WAY
455 BLILER AVE NE
SALEM,OR97301
93-0395586 501(C)(3) 10,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(5) THE POLK COMMUNITY RESOURCE CENTER
1407 MONMOUTH INDEPENDENCE HWY
MONMOUTH,OR97361
93-6002310 501(C)(3) 11,100 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(6) MID-WILLAMETTE VALLEY
2475 CENTER ST NE SALEM
SALEM,OR97301
23-7056987 501(C)(3) 6,500 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(7) SALEM KEIZER SCHOOL DISTRICT
2450 LANCASTER DR NE
SALEM,OR97305
93-6000763 GOV'T ENTITY 5,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(8) SALEM HARVEST
PO BOX 483
SALEM,OR97308
45-3043885 501(C)(3) 5,000 0     IMPROVE SOCIAL DETERMINATE OF HEALTH
(9) PSYCHIATRIC CRISIS CENTER
PO BOX 14500
SALEM,OR97309
93-6002307 MARION COUNTY 0 1,760,809 OVERHEAD COSTS USE OF SPACE ACCESS TO MEDICAL SERVICES
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
7
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
2
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: GRANTS ARE ONLY MADE TO QUALIFIED EXEMPT ORGANIZATIONS. BECAUSE DOCUMENTATION AND AUTHORIZATION IS CAREFULLY EXAMINED BEFORE A GRANT IS GIVEN, AND THE PURPOSES FOR A GRANT ARE KNOWN BEFORE IT IS AWARDED, NO ADDITIONAL FOLLOW UP IS PERFORMED TO FIND OUT HOW THE GRANT WAS USED.
Schedule I (Form 990) Rev. 1-2025



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Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1CHERYL R NESTER WOLFE
PRESIDENT & CEO
(i)

(ii)
1,004,098
-------------
0
286,407
-------------
0
390,314
-------------
0
29,325
-------------
0
20,176
-------------
0
1,730,320
-------------
0
366,212
-------------
0
2LOGAN P PRIOLLAUD
CARDIAC ANESTHESIOLOGIST
(i)

(ii)
1,118,353
-------------
0
0
-------------
0
144,027
-------------
0
18,975
-------------
0
30,419
-------------
0
1,311,774
-------------
0
141,417
-------------
0
3JAMES K PARR
EVP OF OPERATIONS & CFO
(i)

(ii)
834,542
-------------
0
259,029
-------------
0
64,602
-------------
0
88,265
-------------
0
30,073
-------------
0
1,276,511
-------------
0
60,516
-------------
0
4LEAH M MITCHELL
EVP OF OPERATIONS & CIO
(i)

(ii)
837,686
-------------
0
259,029
-------------
0
56,099
-------------
0
88,265
-------------
0
1,710
-------------
0
1,242,789
-------------
0
51,959
-------------
0
5MATTHEW S BOLES
VP MEDICAL AFFAIRS
(i)

(ii)
840,763
-------------
0
243,148
-------------
0
44,059
-------------
0
77,792
-------------
0
30,311
-------------
0
1,236,073
-------------
0
39,919
-------------
0
6NESTOR F MERCADO
MED DIRECTOR CATH LAB OPS
(i)

(ii)
1,023,284
-------------
0
0
-------------
0
4,002
-------------
0
47,878
-------------
0
33,041
-------------
0
1,108,205
-------------
0
0
-------------
0
7MARC C MALLOUF
CARDIOLOGIST INTERVENTIONAL
(i)

(ii)
983,742
-------------
0
0
-------------
0
1,566
-------------
0
47,878
-------------
0
1,716
-------------
0
1,034,902
-------------
0
0
-------------
0
8NIKOLAY L MANUYLOV
CARDIAC ANESTHESIOLOGIST
(i)

(ii)
793,072
-------------
0
20,000
-------------
0
122,345
-------------
0
18,975
-------------
0
31,345
-------------
0
985,737
-------------
0
119,735
-------------
0
9CHRISTINE G CLARKE MD
SHMG CHIEF MEDICAL OFFICER
(i)

(ii)
677,125
-------------
0
187,708
-------------
0
45,153
-------------
0
65,137
-------------
0
10,356
-------------
0
985,479
-------------
0
37,413
-------------
0
10NERVIN H FANOUS MD
CARDIOTHORACIC SURGEON
(i)

(ii)
822,790
-------------
0
35,000
-------------
0
41,327
-------------
0
55,335
-------------
0
9,159
-------------
0
963,611
-------------
0
37,325
-------------
0
11JONATHAN H BAUER
CHIEF LEGAL OFFICER
(i)

(ii)
622,096
-------------
0
191,828
-------------
0
50,490
-------------
0
62,624
-------------
0
30,014
-------------
0
957,052
-------------
0
47,823
-------------
0
12RALPH A YATES
CMO SALEM HEALTH
(i)

(ii)
644,215
-------------
0
199,159
-------------
0
69,419
-------------
0
22,425
-------------
0
16,549
-------------
0
951,767
-------------
0
45,317
-------------
0
13SARAH HORN
SR VP & CHF NRS & CLNC OPS OF
(i)

(ii)
614,558
-------------
0
184,213
-------------
0
34,478
-------------
0
71,242
-------------
0
32,933
-------------
0
937,424
-------------
0
32,678
-------------
0
14SHEA M CORUM
CHIEF INFORMATION OFFICER
(i)

(ii)
531,179
-------------
0
158,982
-------------
0
30,254
-------------
0
59,705
-------------
0
30,535
-------------
0
810,655
-------------
0
28,461
-------------
0
15JENNIFER R FOWLER
VP FINANCE
(i)

(ii)
497,702
-------------
0
155,029
-------------
0
23,043
-------------
0
64,601
-------------
0
30,411
-------------
0
770,786
-------------
0
21,250
-------------
0
16KATHERINE A DOBLER
VP MEDICAL GROUP
(i)

(ii)
481,108
-------------
0
148,659
-------------
0
39,951
-------------
0
52,801
-------------
0
18,752
-------------
0
741,271
-------------
0
37,251
-------------
0
17JAIME L NICHOLS
FORMER CHIEF HUMAN RESOURCES OFFICER
(i)

(ii)
235,192
-------------
0
0
-------------
0
416,418
-------------
0
14,517
-------------
0
10,858
-------------
0
676,985
-------------
0
109,819
-------------
0
18JAMES R BAUER
CHIEF DEVELOPMENT OFFICER
(i)

(ii)
359,659
-------------
0
112,834
-------------
0
153,677
-------------
0
18,975
-------------
0
20,116
-------------
0
665,261
-------------
0
131,803
-------------
0
19LEILANI R SLAMA
VP COMMUNITY ENGAGEMENT
(i)

(ii)
340,969
-------------
0
110,048
-------------
0
31,184
-------------
0
46,789
-------------
0
30,410
-------------
0
559,400
-------------
0
23,819
-------------
0
20AMIE M WITTENBERG
VP CLINICAL OPERATIONS
(i)

(ii)
367,929
-------------
0
114,968
-------------
0
4,101
-------------
0
48,585
-------------
0
23,319
-------------
0
558,902
-------------
0
0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 3 THE BOARD OF TRUSTEES WHO ESTABLISH CEO COMPENSATION IS THE SAME BOARD FOR SALEM HEALTH AND SALEM HEALTH WEST VALLEY.
PART I, LINES 4A-B THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS WHICH ARE REPORTED IN PART II, COLUMN B(III): JAIME L NICHOLS - $305,457 SOME OF THE HOSPITAL'S INDIVIDUALS RECEIVE DEFERRED COMPENSATION UNDER A 457(F) NONQUALIFIED PLAN. THIS COMPENSATION IS INCLUDED IN COMPENSATION REPORTED IN PART II. THE TOTAL NONQUALIFIED PORTION OF EACH PERSONS DEFERRED COMPENSATION IS: JONATHAN H BAUER - $43,649 MATTHEW S BOLES - $55,367 CHRISTINE G CLARKE MD - $42,712 SHEA M CORUM - $37,280 KATHERINE A DOBLER - $33,826 JENNIFER R FOWLER - $35,276 SARAH HORN - $41,917 LEAH M MITCHELL - $58,940 JAMES K PARR - $58,940 LEILANI R SLAMA - $24,364 AMIE M WITTENBERG - $26,160 NERVIN H FANOUS MD - $32,910 NESTOR F MERCADO - $28,903 MARC C MAALOUF - $28,903 THE FOLLOWING INDIVIDUALS BECAME VESTED IN, AND WERE TAXED ON, AMOUNTS PREVIOUSLY CREDITED UNDER THE PLAN TO THE INDIVIDUAL FOR SERVICES PROVIDED TO THE ORGANIZATION IN PRIOR YEARS (INCLUDED IN 2024 W-2S): JAMES R BAUER - $131,803 JONATHAN H BAUER - $47,823 MATTHEW S BOLES - $39,919 CHRISTINE G CLARKE MD - $37,413 SHEA M CORUM - $28,461 KATHERINE A DOBLER - $37,251 JENNIFER R FOWLER - $21,250 SARAH HORN - $32,678 LEAH M MITCHELL - $51,959 CHERYL R NESTER WOLFE - $366,212 JAIME L NICHOLS - $109,819 JAMES K PARR - $60,516 LEILANI R SLAMA - $23,819 RALPH A YATES - $45,317 LOGAN P PRIOLLAUD - $141,417 NERVIN H FANOUS MD - $37,325 NIKOLAY L MANUYLOV - $119,735
PART I, LINE 7 THE SALEM HEALTH HOSPITALS AND CLINICS BOARD OF TRUSTEES ESTABLISHES ANNUAL PERFORMANCE GOALS FOR THE CEO AT THE BEGINNING OF EACH FISCAL YEAR. AT THE END OF THE FISCAL YEAR, THE BOARD INDEPENDENTLY EVALUATES THE CEO'S PERFORMANCE AGAINST THESE GOALS AND, AT ITS SOLE DISCRETION, DETERMINES AND AWARDS AN APPROPRIATE BONUS BASED ON THE EXTENT TO WHICH THE GOALS WERE MET.
Schedule J (Form 990) (Rev. 1-2025)

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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part , line 24a. Provide descriptions,
explanations, and any additional information in Part .
Attach to Form 990.

Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number
93-0579722
Part
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer
(i) Pool
financing
Yes No Yes No Yes No
A HOSPITAL FACILITY AUTHORITY OF THE CITY OF SALEM
 
52-1542796 794458EL9 11-01-2016 215,638,877 SEE PART VI   X   X   X
B HOSPITAL FACILITY AUTHORITY OF THE CITY OF SALEM
 
52-1542796 794458FX2 10-29-2019 321,418,462 SEE PART VI   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 27,565,000 32,680,000    
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 216,072,023 326,721,481    
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............        
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,650,101 2,118,839    
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds .............   240,568,046    
11 Other spent proceeds ............. 214,421,922 84,034,597    
12 Other unspent proceeds .............        
13 Year of substantial completion ............. 2023
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........
X   X          
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........
X     X        
16 Has the final allocation of proceeds been made? .......... X   X          
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X          
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 2
Part
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X        
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   X          
3a Are there any management or service contracts that may result in private business use of bond-financed property? ............. X   X          
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X          
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   X          
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X          
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 0.200 % 0 %    
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 0 % 0 %    
6 Total of lines 4 and 5 ............. 0.200 % 0 %    
7 Does the bond issue meet the private security or payment test? ...   X   X        
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X        
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........
X   X          
Part
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X        
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X X          
b Exception to rebate? ........ X   X          
c No rebate due? ......... X   X          
If "Yes" to line 2c, provide in Part the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X   X        
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 3
Part
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X        
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X X          
b Name of provider ..........  
 
BAYERISCHE
LANDESBAN
 
 
 
 
c Term of GIC .........   200.0000000000 %    
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........       X        
6 Were any gross proceeds invested beyond an available temporary period?   X   X        
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X          
Part
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X          
Part
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
COLUMN A: PART I (F): BOND PROCEEDS WERE EXPENDED TO REFUND THE 2013AB BONDS (ISSUED ON JUNE 27, 2013), TO REFUND THE 2008A BONDS (ISSUED ON OCTOBER 8, 2008), TO REFUND THE 2006A BONDS (ISSUED ON NOVEMBER 15, 2006), AND TO PAY COSTS OF ISSUANCE RELATING TO THE BONDS. PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART II, LINE 13: SINCE THE PROCEEDS OF THE BONDS WERE USED FOR REFUNDING PURPOSES, THE YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. PART III, LINE 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, LINES 2(B): THE PORTION OF BOND PROCEEDS USED FOR CURRENT REFUNDING HAS MET THE 6-MONTH EXCEPTION TO REBATE. PART IV, LINES 2(C): BLX INTERIM ARBITRAGE REBATE ANALYSIS DATED 9/06/2024 SHOWS NO REBATE DUE.
COLUMN B: PART I (F): BOND PROCEEDS WERE EXPENDED TO REFUND, ON A CURRENT REFUNDING BASIS, THE ISSUER'S VARIABLE RATE REVENUE BONDS (SALEM HEALTH PROJECT), SERIES 2008B ORIGINALLY ISSUED ON NOVEMBER 13, 2008, TO MAKE IMPROVEMENTS TO THE BORROWER'S HEALTH CARE FACILITIES AND TO PAY COSTS OF ISSUANCE ON THE BONDS. PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART II, LINE 11: INCLUDES A PAYMENT IN CONNECTION WITH THE TERMINATION OF THE INTEREST RATE SWAP RELATED TO THE ISSUER'S VARIABLE RATE REVENUE BONDS (SALEM HEALTH PROJECT), SERIES 2008B. PART III, LINE 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, LINES 2(B): THE PORTION OF BOND POCEEDS USED FOR CURRENT REFUNDING HAS MET THE 6-MONTH EXCEPTION TO REBATE. PART IV, LINES 2(C): BLX INTERIM ARBITRAGE REBATE ANALYSIS DATED 10/10/2023 SHOWS NO REBATE DUE.
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF SALEM HEALTH IS SALEM HEALTH HOSPITALS & CLINICS ("SHHC"), A NOT-FOR-PROFIT ENTITY. THE SALEM HEALTH TRUSTEES ARE ELECTED BY SHHC WHO ALSO APPROVES SIGNIFICANT DECISIONS OF THE SALEM HEALTH GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS OF SALEM HEALTH STATE THAT THE TRUSTEES OF SALEM HEALTH SHALL BE ELECTED BY SHHC AT EACH ANNUAL ORGANIZATION MEETING OF THE BOARD OF DIRECTORS OF SHHC, OR IF ANY SUCH ANNUAL MEETING IS NOT HELD, THEN THE TRUSTEES MAY BE ELECTED AT A REGULAR OR SPECIAL MEETING OF THE BOARD OF DIRECTORS OF SHHC.
FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE SALEM HEALTH BYLAWS, SHHC SHALL HAVE THE SOLE AND EXCLUSIVE RIGHT TO ACT WITH RESPECT TO THE FOLLOWING AFFAIRS OF SALEM HEALTH: A. APPROVAL OF THE MERGER OR CONSOLIDATION OF SALEM HEALTH WITH ANY OTHER ORGANIZATION OR ENTITY; PROVIDED, HOWEVER, THAT THE BOARD OF TRUSTEES MAY SUBMIT MERGER AND CONSOLIDATION PROPOSALS TO SHHC FOR ITS APPROVAL; B. ELECTION TO DISSOLVE AND WIND UP THE AFFAIRS OF SALEM HEALTH; PROVIDED THAT THE BOARD OF TRUSTEES MAY SUBMIT A DISSOLUTION PROPOSAL TO SHHC FOR ITS APPROVAL; C. SALE, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, THE PROPERTY AND ASSETS OF SALEM HEALTH; PROVIDED, HOWEVER, THAT THE BOARD OF TRUSTEES MAY SUBMIT PROPOSALS FOR SUCH DISPOSITIONS TO SHHC FOR ITS APPROVAL; D. APPROVAL OF ANNUAL OPERATING CASH AND CAPITAL BUDGETS; E. APPROVAL OF LONG-TERM COMMITMENTS; F. APPROVAL OF LONG-RANGE PLANS; G. APPROVAL OF SPECIAL PROJECTS INVOLVING CAPITAL OR OPERATING EXPENDITURES IN EXCESS OF $1,000,000; AND H. MATERIAL ADDITIONS OR DELETIONS OF SERVICES.
FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTING & FINANCE TEAM WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO PREPARE AND REVIEW THE RETURN. THE CONTROLLER AND CFO REVIEW A DRAFT OF THE FORM 990 BEFORE IT IS PRESENTED TO THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES. FINANCE ADMINISTRATION ADDRESSES AND RESPONDS TO QUESTIONS RAISED BY MEMBERS OF THE GOVERNANCE COMMITTEE. AFTER IT IS REVIEWED BY THE GOVERNANCE COMMITTEE, THE FINAL FORM 990 IS FORWARDED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS THE SECRETARY OF THE HOSPITAL SHALL SEND TO EACH PERSON WHO IS A TRUSTEE, OFFICER, OR MEMBER OF A COMMITTEE, AND TO THOSE EMPLOYEES OF THE HOSPITAL AS THE BOARD MAY DETERMINE, A COPY OF THE POLICY REGARDING CONFLICTS OF INTEREST, TOGETHER WITH A QUESTIONNAIRE INQUIRING AS TO CONFLICTS, TO BE COMPLETED AND RETURNED TO THE SECRETARY BY THE TRUSTEE, OFFICER, COMMITTEE MEMBER OR EMPLOYEE PRIOR TO THE BEGINNING OF EACH CALENDAR YEAR. THE ORGANIZATION MAINTAINS A RIGOROUS CONFLICT OF INTEREST POLICY TO ENSURE TRANSPARENCY AND INTEGRITY IN DECISION-MAKING. AT EACH BOARD AND COMMITTEE MEETING, MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST AT THE OUTSET OR AS THEY ARISE. IF A CONFLICT IS DECLARED OR PERCEIVED, THE AFFECTED BOARD MEMBER ABSTAINS FROM VOTING AND MAY BE EXCUSED FROM DISCUSSIONS RELATED TO THE CONFLICT. ADDITIONALLY, ALL BOARD MEMBERS MUST SUBMIT AN ANNUAL CONFLICT OF INTEREST DISCLOSURE DETAILING POTENTIAL CONFLICTS, INCLUDING FINANCIAL AND OWNERSHIP INTERESTS FOR THEMSELVES AND THEIR FAMILY MEMBERS. PHYSICIAN BOARD MEMBERS WHO ALSO SERVE ON THE MEDICAL STAFF OF SALEM HOSPITAL OR WEST VALLEY HOSPITAL ARE EXCLUDED FROM PARTICIPATING IN DECISIONS RELATED TO CEO COMPENSATION.
FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION AT SALEM HEALTH IS DESIGNED TO ALLOW THE ORGANIZATION TO RECRUIT AND RETAIN QUALIFIED SENIOR LEADERS. THE GOVERNANCE COMMITTEE OF THE SALEM HEALTH BOARD OF TRUSTEES, NONE OF WHOM IS A SALEM HEALTH EMPLOYEE, ENGAGES ONE OR MORE INDEPENDENT CONSULTANTS TO PROVIDE MARKET DATA ON CEO COMPENSATION, INCLUDING BENEFITS, FOR THE CEOS AT COMPARABLE ORGANIZATIONS. THIS INFORMATION IS USED BY THE GOVERNANCE COMMITTEE AND BOARD OF TRUSTEES IN THEIR DISCUSSIONS AND DECISIONS ON CEO COMPENSATION. COMPENSATION FOR THE CEO IS REVIEWED ON AN ANNUAL BASIS. THE MOST RECENT REVIEW TOOK PLACE IN SEPTEMBER 2024. THE COMPENSATION DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE GOVERNANCE COMMITTEE AND BOARD MINUTES FOR THIS MEETING. ONE OR MORE INDEPENDENT CONSULTANTS ARE ALSO RETAINED TO REVIEW EXECUTIVE COMPENSATION SEPARATE FROM THE CEO. THE CEO, IN CONJUNCTION WITH THE INDEPENDENT CONSULTANTS, ENSURES THAT EACH EXECUTIVE'S COMPENSATION IS COMPETITIVE IN THE MARKET FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS. THE CEO ALSO PROVIDES INFORMATION TO THE BOARD GOVERNANCE COMMITTEE ON THE LEVELS OF EXECUTIVE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE ON THE HOSPITAL WEBSITE.
FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERENCE IN PARTNERSHIP INCOME 7,069. CHANGE IN NET BENEFICIAL INTEREST IN FOUNDATION 197,997.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
SALEM HEALTH
 
Employer identification number

93-0579722
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)SALEM HEALTH WEST VALLEY
525 SOUTHEAST WASHINGTON ST

DALLAS,OR97339
43-1960221
HOSPITAL OR 501(C)(3) LINE 3 SHHC
 
 
No
(2)WILLAMETTE VALLEY INSURANCE COMPANY
745 FORT STREET

HONOLULU,HI96813
20-1836190
INSURANCE HI 501(C)(3) LINE 12A, I SHHC
 
 
No
(3)SALEM HEALTH FOUNDATION
890 OAK STREET

SALEM,OR97301
23-7002687
SUPPORT SH OR 501(C)(3) LINE 7 SHHC
 
 
No
(4)SALEM HEALTH HOSPITALS & CLINICS
890 OAK STREET

SALEM,OR97301
93-0823471
LEASES LAND OR 501(C)(3) LINE 12A, I N/A
 
No
(5)SALEM HEALTH PROFESSIONAL SERVICES
890 OAK STREET

SALEM,OR97301
75-3175249
BILLING OR 501(C)(3) LINE 12A, I SHHC
 
 
No
(6)WEST VALLEY HOSPITAL FOUNDATION
525 SOUTHEAST WASHINGTON ST

DALLAS,OR97339
93-1298564
SUPPORT SHWV OR 501(C)(3) LINE 12A, I SHHC
 
 
No


For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) OREGON HEALTHCARE ENTERPRISES INC TTTE 1

4000 KRUSE WAY PL BLDG 2 STE 100
LAKE OSWEGO,OR97035
45-6525337
TAX TRUST PROGRAM OR N/A
T 662,773   6.180 %   No
(2) PACIFIC MEDICAL CONDOMINIUM UNIT OWNERS

890 OAK STREET
SALEM,OR97301
45-4353791
OWNERS ASSN OR SALEM HEALTH
 
C 2,171,767 1,726,596 71.590 %   No










Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
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