Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(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 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 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): |
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| 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 | ||||
| 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. |
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| 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) |
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| 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. |
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|
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. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 Significant changes in program services | In fiscal year 2025, the following program services were moved to Rush Medical Group as they continue to evolve to a more integrated Rush University System for Health. Physician Practices - A group of eight employed physician practices provide a variety of community healthcare services. Rush Oak Park Physician Group primarily serves residents in Oak Park, Illinois. Other communities include but are not limited to River Forest, Forest Park, Elmwood Park, Hillside, Berwyn and North Riverside. Types of services provided include family medicine, internal medicine, gynecology, geriatric and neurology. The hospital supports the staff, physicians and operations of the practices. The practices adhere to the mission statement of the hospital. Emergency Room Outpatient Services - A group of sixteen Rush Oak Park Hospital (ROPH) employed ER physicians serve the emergency needs of the community at ROPH. In line with ROPH's strategic initiatives, the ER aims to increase safety and satisfaction. ROPH's new state-of-the-art ER features 22 private treatment rooms, 2 behavioral health rooms and a decontamination room, which prevents the spread of infections. |
| Form 990, Part VI, Line 15 Part VI, Line 15 | Rush Oak Park Hospital relies on Rush University Medical Center to follow a comprehensive procedure for determining compensation. The procedure followed by Rush University Medical Center is as follows: The Compensation and Human Resources Committee uses an independent review, comparability data and contemporaneous substantiation to establish compensation packages for the CEO, Executive Director and other top management officials. All such officer compensation packages are approved by the Compensation and Human Resources Committee. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Dino P. Rumoro DO, MPH, FACEP; Carl T. Bergetz, JD - Business relationship, Gary E. McCullough; Everett Ward; Dino P. Rumoro, DO, MPH, FACEP; Carl T. Bergetz, JD - Business relationship |
| Form 990, Part VI, Line 3 Delegation of management duties | Reserved Powers over certain management duties have been delegated to Rush System for Health (RSH), an Illinois not-for-profit corporation, the sole-corporate member of Rush Oak Park Hospital (ROPH) and the parent entity for the Rush System. These duties include approving various ROPH actions, including ROPH's operating budget and certain transactions, appointment of certain ROPH executives, appointment of ROPH's board member, etc. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The Rush Oak Park Hospital Board of Directors (the "ROPH Board") amended the Bylaws two times during FY25 to align the ROPH Board with best practices for governance, increase efficiencies, and streamline procedures. The over-arching goal is to empower the Rush University System for Health Board of Directors (the "System Board") and Subsidiary Boards for success as they continue to evolve to a more integrated Rush University System for Health. Amendments Summary - November 21, 2024 - 1. Removed System Board's reserved power to approve the establishment of RUSH Councils. 2. Adjusted the name of the System Trustees Advisory Body to RUSH Trustees Group and reference members as RUSH Trustees. 3. Removed reference to nominations process of the RUSH Trustees Group and RUSH Councils, enabling the RUSH Trustees Group charter to dictate. 4. Maintained that ROPH Board Directors and Committee Members shall also be RUSH Trustees but reduce overuse of the statement. 5. Clarified the name of the Quality and Safety committee as "Quality of Care Committee" 6. Changed the CEO reporting line to the System COO, rather than the System CEO. Amendments Summary - June 12, 2025 - 1. Amended the term of a chairperson to specify that it is a board or committee chairperson. Changed the term of a vice chair from not counting against the term limits or membership on a board or committee to being limited only during the duration of their membership on that board or committee. 2. Removed the responsibility of the Executive Committee for maintaining and approving a policy on ROPH chairperson succession process. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | Rush System for Health (RSH) is the sole corporate member of Rush Oak Park Hospital, Inc. (ROPH) and parent entity of the RUSH system. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | As the sole-corporate member of Rush Oak Park Hospital (ROPH), Rush System for Health (RSH) holds the Reserved Power to appoint and remove or replace the members of the ROPH Board of Directors, the organization's governing body. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | As the sole-corporate member of Rush Oak Park Hospital (ROPH), Rush System for Health (RSH) holds certain Reserved Powers over ROPH to ensure a uniform vision and strategy across the RUSH system. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The information is compiled and reviewed internally by the finance department and the controller. The return is reviewed by Deloitte Tax LLP before being submitted to the Rush University Health System Board of Directors for review and approval. The approved return is signed by the Treasurer of Rush Oak Park Hospital and Deloitte Tax LLP. A copy of the return is distributed to the board members prior to filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | On an annual basis, members of the Rush Oak Park Hospital (ROPH) Board and the corporate officers of ROPH complete and return a conflict-of-interest survey form. Any disclosures are reviewed by the Institutional Conflicts of Interest (ICOI) Committee which is a sub-Committee of the Audit Committee of the RUSH Board. The ICOI Committee makes any final determinations as deemed appropriate or necessary to manage, reduce or eliminate conflicts. If it is determined that there may be a business-related conflict of interest between ROPH and any members of the ROPH Board, such persons are asked to make transparency statements and recuse themselves from any committee or ROPH Board meetings during the time an agenda item that relates to the matters giving rise to the business-related conflict of interest are discussed. |
| Form 990, Part VI, Line 19 Required documents available to the public | The Articles of Incorporation of Rush Oak Park Hospital have been filed with the Illinois Secretary of State (the "IL SOS"). Additionally, key facts concerning the incorporation and good standing of ROPH are available through the website of the IL SOS. The financial statements of ROPH are available through the Illinois Attorney General's office. ROPH's conflict of interest policy is made available to the public upon request. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Net Assets Transfer to Rush Medical Group - -453987; Total - -453987; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |