Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
EIN 31-1447726 • 501(c)3 • Columbus, OH
Profile
The exempt purpose of the organization is to enhance, improve and support the educational, research, and clinical programs of the ohio state university college of medicine, the physicians who render clinical and research services in connection with their teaching duties and to provide medical care to all those who seek such services. Programs provide health care and teaching to the central ohio area and multiple clinical locations. Other services include billing and collections for related entities and departments. Care is provided to patients regardless of their ability to pay. A patient is classified as charity care in accordance with federal guidelines, the ohio state university health system and ohio state university physicians, and amounts determined to qualify as charity care are written off.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$528,439,517
Up $134,366,069 (+34%) from 2021
Liabilities
Up$327,223,968
Up $148,476,032 (+83%) from 2021
Net Assets
Down$201,215,549
Down $14,109,963 (-6.6%) from 2021
Revenue
Up$1,128,240,673
Up $469,482,982 (+71%) from 2021
Expenses
Up$1,129,408,974
Up $480,317,708 (+74%) from 2021
Net Income
Down-$1,168,301
Down $10,834,726 (-112%) from 2021
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The exempt purpose of the organization is to enhance, improve and support the educational, research, and clinical programs of the ohio state university college of medicine, the physicians who render clinical and research services in connection with their teaching duties and to provide medical care to all those who seek such services. Programs provide health care and teaching to the central ohio area and multiple clinical locations. Other services include billing and collections for related entities and departments. Care is provided to patients regardless of their ability to pay. A patient is classified as charity care in accordance with federal guidelines, the ohio state university health system and ohio state university physicians, and amounts determined to qualify as charity care are written off.
Ohio state university physicians along with the ohio state university college of medicine render clinical services in connection with their teaching duties and provide medical care to all those who seek such services. The physicians support academic enrichment to the educational and research programs of the ohio state university college of medicine as well as charity care to support the clinical mission of osu including providing care to individuals that may not be able to afford care. Additionally they support patients that are a part of the medicare / medicaid programs by accepting payments for services that are less than cost.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $202,034,913 | $186,681,738 | ▼ $15,353,175 |
| Accounts Receivable | $88,127,755 | $124,683,733 | ▲ $36,555,978 |
| Savings and Temporary Cash Investments | $143,770,922 | $119,645,728 | ▼ $24,125,194 |
| Cash and Non-Interest-Bearing Accounts | $69,499,282 | $54,809,818 | ▼ $14,689,464 |
| Prepaid Expenses and Deferred Charges | $4,489,364 | $5,194,102 | ▲ $704,738 |
| Other Notes and Loans Receivable, Net | $5,795,400 | $4,979,961 | ▼ $815,439 |
| Inventories for Sale or Use | $2,265,567 | $2,480,148 | ▲ $214,581 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $601,695,041 | $528,439,517 | ▼ $73,255,524 |
| Other Assets Total | $85,711,838 | $29,964,289 | ▼ $55,747,549 |
| Liabilities | |||
| Other Liabilities | $364,868,633 | $292,843,646 | ▼ $72,024,987 |
| Accounts Payable and Accrued Expenses | $19,865,787 | $21,306,620 | ▲ $1,440,833 |
| Tax Exempt Bond Liabilities | $8,984,786 | $8,369,743 | ▼ $615,043 |
| Deferred Revenue | $5,618,498 | $4,703,959 | ▼ $914,539 |
| Total Liabilities | $399,337,704 | $327,223,968 | ▼ $72,113,736 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $202,357,337 | $201,215,549 | ▼ $1,141,788 |
| Total Net Assets Fund Balance | $202,357,337 | $201,215,549 | ▼ $1,141,788 |
| Total Liabilities and Net Assets / Fund Balance | $601,695,041 | $528,439,517 | ▼ $73,255,524 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $161,456,986 | $53,363,161 | $214,820,147 |
| Equipment | $11,557,154 | $19,056,905 | $30,614,059 |
| Buildings | $8,495,909 | $9,948,322 | $18,444,231 |
| Leasehold Improvements | $3,081,094 | $5,935,966 | $9,017,060 |
| Land | $2,090,595 | - | $2,090,595 |
| Other Assets Org | $29,964,289 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ronald Whisler | Physician | FT | $338,104 | $16,823 | $354,927 |
| Patricia Mahoney | Senior Director of Revenue Cycle | FT | $267,300 | $37,989 | $305,289 |
| Laura Dornsife | Sr Director, Strategic Community & Outreach Initiatives | FT | $211,658 | $54,531 | $266,189 |
| Pamela Gray | Senior Director Practice Services | FT | $206,451 | $20,214 | $226,665 |
| Karen Seich | Senior Director Revenue Cycle | FT | $185,290 | $25,849 | $211,139 |
| Name | Title |
|---|---|
| L Arick Forrest | President |
| Cheryl Lee | Vice President |
| Aaron Clark | Board Member |
| Amy Moore | Board Member |
| Andrew Glassman | Board Member |
| Arnab Chakravarti | Board Member |
| Benjamin Segal | Board Member |
| Carol Bradford | Board Member |
| James Rocco | Board Member |
| Jason Prosek | Board Member |
| Jeffrey Caterino | Board Member |
| John Warner | Board Member |
| Julie Bishop | Board Member |
| Kinh Luan Phan | Board Member |
| Mark Bechtel | Board Member |
| Mark Landon | Board Member |
| Mary Dillhoff | Board Member |
| Matthew Exline | Board Member |
| Michael Papadakis | Board Member |
| Michelle Humeidan | Board Member |
| Miriam Freimer | Board Member |
| Pari Pandharipande | Board Member |
| Rama Mallampalli | Board Member |
| Richard Urman | Board Member |
| Russell Lonser | Board Member |
| Sayoko Moroi | Board Member |
| Wendy Frankel | Board Member |
| Whitney Luke | Board Member |
| Andrew Thomas | Board Member / CMO |
| Kyle Sharp | Executive Director |
| David Cohn | CEO, The James |
| Vincent Tammaro | CFO, Medical Center |
| Lori Oberholtzer | Chief Compliance Officer |
| Jay Anderson | COO, Health System |
| Timothy Pawlik | Secretary/Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Eight Eleven Group LLC | Consulting | 6215 N COLLEGE AVE, SUITE 1000, Indianapolis, IN 46220 | $1,609,315 |
| Dell Marketing LP | Professional And Educational Development | 1 DELL WAY, Round Rock, TX 78682 | $848,995 |
| Taft Stettinius & Hollister LLP 65 East | Legal Services | STATE ST, Columbus, OH 43215 | $707,509 |
| Pediatric Academic Association 6728 Old | Continuing Education | MCLEAN VILLAGE DRIVE, Mclean, VA 22101 | $597,458 |
| Medspeed LLC | Courier Services | 140 INDUSTRIAL DRIVE, Elmhurst, IL 60126 | $543,473 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $863,714,724 |
| Other Expenses | $265,694,250 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $623,341,015 | $77,042,148 | - | $700,383,163 |
| Other Employee Benefits | $133,520,215 | $16,502,499 | - | $150,022,714 |
| Fees for Services Other | $110,651,038 | $13,675,971 | $0 | $124,327,009 |
| Office Expenses | $29,996,639 | $3,707,450 | - | $33,704,089 |
| Depreciation Depletion | $17,967,842 | $2,220,744 | - | $20,188,586 |
| Pension Plan Contributions | $9,789,586 | $1,209,949 | - | $10,999,535 |
| Interest | $7,075,916 | $874,551 | - | $7,950,467 |
| Travel | $5,648,992 | $698,190 | - | $6,347,182 |
| Occupancy | $4,046,991 | $500,190 | - | $4,547,181 |
| All Other Expenses | $3,897,748 | $481,745 | $0 | $4,379,493 |
| Other Expenses | $2,745,642 | $339,349 | - | $3,084,991 |
| Information Technology | $2,131,545 | $263,449 | - | $2,394,994 |
| Payroll Taxes | $2,055,288 | $254,024 | - | $2,309,312 |
| Conferences and Meetings | $1,656,542 | $204,741 | - | $1,861,283 |
| Insurance | $1,628,870 | $201,321 | - | $1,830,191 |
| Fees for Services Accounting | $968,899 | $119,752 | - | $1,088,651 |
| Fees for Services Legal | $852,077 | $105,313 | - | $957,390 |
| Advertising | $165,736 | $20,484 | - | $186,220 |
| Total Functional Expenses | $1,006,584,886 | $122,824,088 | $0 | $1,129,408,974 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,129,408,974 |
| Total Expenses per Audited Statements | $1,117,642,579 |
| Expenses per Audited Statements | $1,116,582,614 |
| Expenses Not Reported on Financial Statements | $12,826,360 |
| Other Expense Adjustments | $12,826,360 |
| Expenses Not Reported on Form 990 | $1,059,965 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Capital Lease Obligations | $172,209,291 |
| Due to Affiliates | $101,268,863 |
| Other Current Liabilities | $17,704,596 |
| Pension Obligations | $1,660,896 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | County of Franklin Ohio | 2013-05-01 | $15,381,000 | Refinance original finance |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $15,381,000 | $15,295,000 | $7,011,257 | $86,000 |
“ALL SALARIED POSITIONS WITHIN OSUP ARE REVIEWED ANNUALLY WITH BENCHMARK DATA FROM THE ASSOCIATION OF ACADEMIC MEDICAL CENTER'S DATA TO INSURE REASONABLENESS. The University reviews Ohio State University Physicians highly compensated employees, including OSUP's executive director, through a structured process that includes benchmarking salaries against industry standards and peer institutions. Compensation is evaluated based on market trends, performance, and adherence to institutional policies. A designated committee oversees the review, ensuring fairness and compliance before final recommendations are implemented.”
“Pursuant to OSUP's bylaws, the Members of OSUP are those physicians who have faculty appointments in the Ohio State University's College of Medicine (COM) and are either (a) employed by OSU through the Faculty Group Practice (FGP) and leased back to OSUP pursuant to the Master Professional Services Agreement between OSUP and the FGP to provide clinical services in support of the OSU COM's and OSU Health Systems' missions; or (b) employed by OSUP or by an OSUP LLC pursuant to an employment agreement. A physician who is a member of the FGP can become a new Member of OSUP only if such physician's clinical services are conducted through a clinical department of the COM.”
“The process of reviewing the form 990 entails a detailed review by the organization's accounting department and chief financial officer. Upon completion, it is provided to the board for review, comments and questions.”
“The organization requires officers, directors, and employees to annually disclose any potential conflicts of interest. The disclosures are reviewed by Human Resources, and appropriate actions are taken to address any conflicts in accordance with the organization's policy. If a board member has a conflict of interest, they must recuse themselves from discussions and voting related to the matter to ensure impartial decision-making.”
“The organization makes its documents available through its legal counsel”
“Other - Total Revenue: 17083881, Related or Exempt Function Revenue: 17083881, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”
“(Expenses $ 272,285,030 including grants of $)(Revenue $ 899,728,140) All other program services including clinical care for patients typical of an academic physician office practice. This would not include Management and General costs per the 990 model.”
“Other Professional Fees - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 13675971, Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;”
“Financial Statement Rounding - -1999;”
“The process has not changed from the prior year.”
“Osup is a not-for-profit organization that is exempt from income taxes under section 501(a) as an organization described in section 501(c)(3) of the internal revenue code (the code), except for taxes on income determined to be unrelated business taxable income. Osup assesses uncertain tax positions and has determined there were no such positions that have a material effect on the financial statements.”
“Reclass of bad debt expense - -12826360”
“Reclass of rental expense - -1059965”
“Reclass of rental expenses - 1059965”
“Reclass of bad debt expense - 12826360”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19865787 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21306620 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 88127755 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 124683733 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OHIO STATE UNIVERSITY PHYSICIANS ALONG WITH THE OHIO STATE UNIVERSITY COLLEGE OF MEDICINE RENDER CLINICAL SERVICES IN CONNECTION WITH THEIR TEACHING DUTIES AND PROVIDE MEDICAL CARE TO ALL THOSE WHO SEEK SUCH SERVICES. THE PHYSICIANS SUPPORT ACADEMIC ENRICHMENT TO THE EDUCATIONAL AND RESEARCH PROGRAMS OF THE OHIO STATE UNIVERSITY COLLEGE OF MEDICINE AS WELL AS CHARITY CARE TO SUPPORT THE CLINICAL MISSION OF OSU INCLUDING PROVIDING CARE TO INDIVIDUALS THAT MAY NOT BE ABLE TO AFFORD CARE. ADDITIONALLY THEY SUPPORT PATIENTS THAT ARE A PART OF THE MEDICARE / MEDICAID PROGRAMS BY ACCEPTING PAYMENTS FOR SERVICES THAT ARE LESS THAN COST. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 20484 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 165736 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 186220 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 481745 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3897748 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4379493 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DEBORAH CHUDZIK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6146851517 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 700 ACKERMAN RD SUITE 6000 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43202 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 69499282 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 54809818 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 24 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 204741 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1656542 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1861283 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1609315 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 848995 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 707509 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 597458 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 543473 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 6215 N COLLEGE AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1 DELL WAY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | STATE ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | MCLEAN VILLAGE DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 140 INDUSTRIAL DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 0 | SUITE 1000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | ROUND ROCK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | COLUMBUS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | MCLEAN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | ELMHURST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | TX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | VA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 46220 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 78682 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 43215 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 22101 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 60126 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | EIGHT ELEVEN GROUP LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | DELL MARKETING LP |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | TAFT STETTINIUS & HOLLISTER LLP 65 EAST |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | PEDIATRIC ACADEMIC ASSOCIATION 6728 OLD |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | MEDSPEED LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | PROFESSIONAL AND EDUCATIONAL DEVELOPMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | LEGAL SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | CONTINUING EDUCATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | COURIER SERVICES |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9883931 |
| IRS990/CYOtherExpensesAmt | 0 | 265694250 |
| IRS990/CYOtherRevenueAmt | 0 | 952647 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1117404095 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1168301 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 863714724 |
| IRS990/CYTotalExpensesAmt | 0 | 1129408974 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1128240673 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 5618498 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4703959 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2220744 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17967842 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 20188586 |
| IRS990/Desc | 0 | SUPPORT PATIENTS THAT ARE A PART OF THE MEDICARE /MEDICAID PROGRAMS BY ACCEPTING PAYMENTS FOR SERVICES THAT ARE LESS THAN COST. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2325 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 559347125 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 119752 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 968899 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1088651 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 105313 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 852077 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 957390 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13675971 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 110651038 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 124327009 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 28 | 1458069 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 29 | 661077 |
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