Joint Commission Resources Inc.

“Although there is no formal written policy, such arrangements are evaluated by the Enterprise Legal Department, appropriate accounting department personnel, and external tax advisers for compliance with applicable federal tax law, including taking appropriate steps to safeguard the corporation's tax exempt status. Furthermore, JCR Articles of Incorporation provide that Joint Commission, as the sole member of JCR, reserves the power to approve all creations of subsidiaries or controlled affiliates, all permanent or long-term affiliations and all joint ventures of JCR involving capital investment in excess of $250,000. In addition, JCR's Code of Conduct highlights legal and ethical obligations to act in compliance with applicable laws and to engage in activities in furtherance of JCR's charitable purpose.”

“The organization appointed Joint Commission's CEO to serve as the top management official for Joint Commission Resources, Inc. Accordingly, the individual's compensation is determined and paid by Joint Commission (a related organization) through its established process. The compensation arrangement is reviewed and approved by Joint Commission's Human Resources and Compensation Committee, which is composed entirely of independent members who annually sign the Board's conflict of interest policy. In carrying out its responsibilities, the committee engages an independent compensation consultant, relies on recent comparability studies for similar positions in other organizations, and contemporaneously documents its deliberations and determinations in committee minutes. This review is performed annually. Therefore, this question is marked "No" in accordance with IRS instructions.”

“As the sole member of the filing organization, Joint Commission, a related tax-exempt organization, has broad authority to act on behalf of the governing body. Please see the narratives for Part VI, Lines 6, 7a and 7b for a description of such authority.”

“On November 13, 2024, the organization amended its Bylaws to revise the rules governing the composition of Board committees. Previously, all committees (with limited exceptions) were required to include at least two Directors and have a majority of Directors as members. The amended Bylaws now specify that only the Executive Committee must be composed entirely of Directors, and that other committees may include individuals who are not members of the Board. This change was made to provide greater flexibility in committee appointments while preserving overall Board oversight.”

“The Organization has one sole member, Joint Commission. Joint Commission has the power to: 1) Appoint all Directors to the Board and remove them, with or without cause. 2) Appoint the Chairman, Vice-Chairman and the President/ Chief Executive Officer (President/CEO) of the Corporation and removing them, with or without cause. 3) Approve changes to the Bylaws, mission and/or vision statements, and all strategic or long-term plans of the Organization. 4) Approve all creations of subsidiaries or controlled affiliates, mergers, consolidations, permanent or long-term affiliations and all joint ventures of the Organization involving capital investments in excess of $250,000. 5) Approve the sale or encumbrance of all or substantially all the assets of the Organization and all long-term debt in excess of $250,000. 6) Approve the Organization's annual operating and capital budgets and material amendments thereto. 7) Approve the dissolution of and all liquidations from the Organization”

“See narrative for line 6”

“See narrative for line 6”

“ALL BOARD COMMITTEES DOCUMENT THEIR MEETINGS AND ACTIONS TAKEN. HOWEVER, NO BOARD COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF GOVERNING BOARD EXCEPT BY BOARD RESOLUTION. As such, this line is not applicable and has been checked no in accordance with the instructions”

“The organization's management, including Joint Commission CFO, Controller, Corporate Compliance & Privacy Officer, and General Counsel performed a detailed review of the Form 990 with the paid tax preparer. Once this level of review was performed, a copy of Form 990 was provided to the JCR Finance Committee for their review and opportunity to ask questions prior to filing. A copy of the Form 990 was provided to the entire Board of Directors prior to filing.”

“The policy states that any decision that could result in an actual or perceived conflict of interest must be avoided. All staff and board members review the policy on an annual basis and complete a Conflict of Interest questionnaire each year which, is designed to identify interests that could give rise to possible conflicts. Although many such potential conflicts are and will be deemed inconsequential, every individual of the Organization has an ongoing responsibility to disclose situations that involve personal, family, or business relationships that could be perceived as a conflict of interest. The interests identified are reviewed by the corporate compliance officer, general counsel, and governance committee and appropriately managed. All disclosures are pursued until 100% completed. Prior to any board or committee meeting, a member is required to disclose a conflict of interest or possible conflict of interest on any matter during a meeting and then not vote or use personal influence on the matter. The minutes of the meeting reflects that a disclosure was made and the member abstained from voting. At the beginning of each board or committee meeting a request is made to disclose any potential conflict of interest. The Compliance Officer monitors and reviews the conflict of interest policy as well as the responses to the questionnaires on an annual basis. The Organization also has available an independent hotline number for staff to report anonymously any potential conflicts during the year.”

“Jcr makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the period as set forth in irc section 6104(d).”

“Grants & Contracts - Total Revenue: 887203, Related or Exempt Function Revenue: 887203, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Fee for Service contracts - Total Revenue: 540209, Related or Exempt Function Revenue: 540209, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Honorarium - Total Revenue: 60425, Related or Exempt Function Revenue: 60425, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Foreign Translation Gain(Loss) - Total Revenue: -29265, Related or Exempt Function Revenue: -29265, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Revenue - Total Revenue: 718240, Related or Exempt Function Revenue: 718240, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“(Expenses $ 10,703,221 including grants of $ 0)(Revenue $ 14,965,060) JCR offers a service called Continuous Service Readiness that provides ongoing guidance from a dedicated healthcare quality and safety expert to help organizations improve patient safety and quality and to meet the standards to achieve and maintain Joint Commission accreditation and/or disease-specific care certification. JCR (and internationally through JCI) offers seminars, conferences, webinars, and other education programs that address standards compliance, performance improvement, and patient safety, among other topics, for different healthcare settings. JCI also offers diploma- and certificate-style education programs, which are intensive, 3-12 month education programs, for infection control and quality management and patient safety staff within healthcare organizations. JCR offers most of its educational offerings with continuing education credits from ANCC, ACCME, and ACHE.”

“Professional Fees - Consulting Services - Total Expense: 732882, Program Service Expense: 85848, Management and General Expenses: 647034, Fundraising Expenses: ; Professional Fees - Outsourced Services - Total Expense: 7713378, Program Service Expense: 7531655, Management and General Expenses: 181723, Fundraising Expenses: ; Other Misc Fees & Services - Total Expense: 154328, Program Service Expense: 22848, Management and General Expenses: 131480, Fundraising Expenses: ; Market Research Services - Total Expense: 3684, Program Service Expense: 3684, Management and General Expenses: , Fundraising Expenses: ; Merchant Fees - Total Expense: 164122, Program Service Expense: 164122, Management and General Expenses: , Fundraising Expenses: ; Shared Services Fee - Total Expense: 9530978, Program Service Expense: 7294419, Management and General Expenses: 2236559, 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: ;”

“Change in unrecognized net defined benefit plan costs not yet recognized in periodic benefit cost - 1109337; Change in net periodic pension costs other - -162845; Change in Foreign Currency Revaluation - -4696; TRANSFER OF UNDESIGNATED NET ASSETS TO PARENT CO - JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS EIN 36-2229255 - -9109321; Total - -8167525;”