Summa Health

“THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP AS BOARD MEMBERS OF A SUMMA HEALTH ENTITY: MIDDLEBURY ASSURANCE COMPANY: T. CLIFFORD DEVENY, MD, ROBERT A. GERBERRY, DAWN AHNER; SUMMA ACO DBA NEWHEALTH COLLABORATIVE: T. CLIFFORD DEVENY, MD, DAWN AHNER, ROBERT A. GERBERRY; SUMMA REHAB HOSPITAL: KATHLEEN BLAKE AND PENELOPE GORSUCH; SUMMA HEALTH SYSTEM CORP: T. CLIFFORD DEVENY, MD, DAWN AHNER, ROBERT A. GERBERRY - Business relationship, OHIO HEALTH CHOICE: ROBERT A. GERBERRY AND MICHELLE BISSON; SUMMA MANAGEMENT SERVICES ORG.: DAWN AHNER AND ROBERT A. GERBERRY; SUMMA INTEGRATED SERVICES ORG.: DAWN AHNER AND ROBERT A. GERBERRY; SUMMACARE AND SUMMA INSURANCE COMPANY: T. CLIFFORD DEVENY, MD, GEORGE STRICKLER, ROBERT A. GERBERRY, DAWN AHNER AND BENJAMIN P. SUTTON - Business relationship”

“The return was reviewed in detail by an ad hoc committee consisting of select board members with financial expertise, external legal counsel, and external tax advisors and consultants. This detailed review occurred in october and november 2025. Following this review and incorporation of changes recommended by this committee, and prior to filing with the irs, an email was sent to each voting member of the board of directors. This email included instructions and a link to a password-protected web site on which the entire form 990 was available for viewing.”

“A conflict-of-interest questionnaire is sent annually to all summa health entities boards of directors, key employees, executive leadership team members, medical directors, quality directors, employed physicians, employed advanced practice providers, members of the audit and compliance, investment, finance, governance, compensation, credentialing, safety and quality, community engagement, pharmacy and therapeutics, operating and value analysis committees and employees who are directors and above for completion. Responses are individually reviewed for determination of potential conflicts. Those responses deemed to present potential conflicts are then presented to the committee on governance (sub-committee of the summa health board of directors). The committee on governance reviews each response that presents a potential conflict and determines whether additional action is required to eliminate or mitigate the potential conflict. This annual conflict of interest questionnaire process is managed by the corporate compliance department pursuant to the summa health policy on conflict of interest as approved by the summa health board of directors. In addition to the annual conflict of interest questionnaire, the conflict-of-interest policy imposes a duty to disclose conflicting interests on an ongoing basis.”

“Executive compensation: the human resources committee of the summa health board of directors meets at least twice each year to review and approve base compensation and total remuneration for executive staff. Each voting member of the human resources committee is an independent director and is not affiliated with management. The human resources committee engages outside consulting support to provide summa health independent market data, advice and counsel to the human resources committee. The human resources committee has used korn ferry, a nationally recognized consulting firm, to assist their efforts. Korn ferry provides the following services to the human resources committee: (a) education of committee members regarding executive compensation trends and best practices in healthcare organizations; (b) assessment of the market competitiveness and reasonableness of summa's executive compensation programs including base salary, incentive compensation, core and executive benefits, as well as their alignment with the mission and future performance expectations; (c) written, detailed evaluation of the market reasonableness of summa's executive compensation and benefits program; and (d) ongoing support and independent advice to the human resources committee on matters related to executive compensation. The human resources committee contemporaneously documents its deliberations and decisions regarding compensation arrangements for each position listed below. Each year the human resources committee reviews and approves the compensation for the following positions: summa health: president & ceo executive vp, chief operating officer provider operations senior vice president, finance and cfo senior vice president, chief legal officer & general counsel senior vp, post-acute/at home care division & integrated care management senior vice president, it&s & cio senior vice president, chief human resources officer senior vp, sh population health services/president summa care senior vice president, system chief nursing executive senior vp, marketing and business development senior vp, chief quality officer president, summa health system hospitals president, foundation chief development officer president summa health medical group”

“Summa health makes its conflicts of interest policy available upon request. The articles of incorporation of summa health and its related entities are available on the website of the ohio secretary of state (www.sos.state.oh.us). Summa health makes its financial statements available on its website (www.summaheatlh.org). The financial statements are also available through the electronic municipal market access.”

“ALL OTHER PROGRAM SERVICE REVENUE - Total Revenue: 10680, Related or Exempt Function Revenue: 10680, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“ALL OTHER REVENUE - Total Revenue: 52346, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 52346;”

“NON-BILLABLE PURCHASED SERVICES - Total Expense: 7478316, Program Service Expense: 6431352, Management and General Expenses: 1046964, Fundraising Expenses: ; CONSULTANT FEES - Total Expense: 18354493, Program Service Expense: 15784864, Management and General Expenses: 2569629, Fundraising Expenses: ; EQUIPMENT MAINTENANCE - Total Expense: 2092424, Program Service Expense: 1799485, Management and General Expenses: 292939, Fundraising Expenses: ; PHYSICIAN SERVICES - Total Expense: 247774, Program Service Expense: 213086, Management and General Expenses: 34688, Fundraising Expenses: ; CASUAL LABOR: GENERAL - Total Expense: 3801621, Program Service Expense: 3269394, Management and General Expenses: 532227, Fundraising Expenses: ;”

“Prior period adjustments are inclusive of change in prior period pledge valuation.”

“TRANSFERS TO/FROM AFFILIATES - -79511000; OTHER ADJUSTMENTS - -549; CHANGE IN ASSETS WITH DONOR RESTRICTIONS - -2831000; NET ASSETS RELEASED FROM RESTRICTION FOR CAPITAL CHANGE IN TEMPORARILY RESTRICTED NET ASSETS - 2258844; CHANGE IN PERMANENTLY RESTRICTED NET ASSETS - -598218; Total - -80681923;”

“The organization has not changed either its oversight process or selection process during the tax year”