Heartwood Lodge Trinity Health

“Trinity health grand haven hospital, a related tax exempt organization, has contracted with provider payment consultants for the provision of interim cfo services. In calendar year 2022, the hospital paid $195,996 for ronald rybar's services as interim cfo for the hospital, hospice of north ottawa community, and heartwood lodge. The hospital does not know how much ronald rybar received as wages from provider payment consultants in calendar 2022.”

“The sole member of heartwood lodge trinity health was trinity health grand haven hospital (fka north ottawa community hospital) through september 30, 2022. Effective october 1, 2022, trinity continuing care services became the sole member of heartwood lodge trinity health. See line 7 for additional information.”

“Trinity continuing care services is the sole member of heartwood lodge. Trinity continuing care services has the right to appoint all persons to the board of directors of heartwood lodge.”

“As sole member, trinity continuing care services must approve certain decisions of the governing body, including the strategic plan, annual capital plan, and annual operating budget. Trinity continuing care services must also approve significant changes such as a merger, dissolution, sale of assets in excess of certain limits, and modifications to governing documents. As the parent of the national trinity health system, certain powers are reserved to trinity health corporation. These include the authority to adopt or modify the organization's governing documents, to approve major changes such as a merger or dissolution, and to approve significant finance matters in excess of certain limits established by trinity health corporation.”

“Line 8b is answered "no" because heartwood lodge trinity health had no committees with authority to act on behalf of the governing body.”

“Prior to filing, the form 990 for heartwood lodge is reviewed by senior management. Each memeber of the board receives a copy of the return in its final form before it is filed with the internal revenue service.”

“Heartwood lodge has adopted trinity health's governance policy no. 1, which sets forth the organization's conflict of interest policy and processes. It applies to all "interested persons" of heartwood lodge, which includes directors, principal officers, and key employees. Interested persons are expected to discharge their duties in a manner the person reasonably believes to be in the best interests of heartwood lodge and to avoid situations involving a conflict of interest. On an annual basis, interested persons are required to complete a conflict of interest disclosure statement and to affirm their receipt of the conflict of interest policy, compliance with its requirements, and agree to notify the organization of changes impacting their annual disclosure in accordance with the policy. The annual disclosures are provided to the integrity and compliance officer, who collaborates with internal legal counsel to assess the conflict and identify a conflict management plan when necessary. Additionally, the integrity and compliance officer along with legal counsel prepares a report for the board chair and ceo. A summary of potential conflicts is reviewed with the board of directors of heartwood lodge on a yearly basis. Interested persons are required to make full disclosure to heartwood lodge of any financial or business interests that might result in or have the appearance of a conflict of interest. The board of directors of heartwood lodge is responsible for the review of transactions to determine whether an actual conflict of interest exists. In the event of an actual conflict, the board will either avoid the conflict or appropriately scrutinize the transaction to ensure it is in the best interests of heartwood lodge. Interested persons are required to recuse themselves from discussion and voting on matters involving a conflict of interest. The policy further addresses the proper documentation of the proceedings and potential disciplinary and corrective action for violations of the policy. The policy is available to the public upon request.”

“Questions 15a and 15b are answered "no" because the compensation for certain officers and key management officials of heartwood lodge is established by trinity health, a related organization. In establishing ceo and cfo compensation, trinity health follows a process and policy that is intended to mirror the irc section 4958 guidelines for obtaining a "rebuttable presumption of reasonableness" with regard to compensation and benefits. As part of that process, the compensation and benefits of the ceo and cfo of heartwood lodge are reviewed at least annually by the trinity health board or the trinity health human resources and compensation committee (hrcc) of the board, authorized to act on behalf of the board with respect to certain compensation matters. As part of its review process, the hrcc retains an independent firm experienced in compensation and benefit matters for not-for-profit health care organizations to advise it in the determinations it makes on the reasonableness of proposed compensation and benefits arrangements. For other executives who are not part of the rebuttable presumption process, trinity health uses a market analysis to determine the appropriateness of the executive's compensation.”

“Heartwood lodge trinity health is a subsidiary organization in the trinity health system. Trinity health makes certain of its key documents available to the public on its website, www.trinity-health.org, in the "about us" section. In this section, the consolidated audited financial statements are publicly available. Heartwood lodge trinity health's governing documents and conflict of interest policy are available upon request.”

“Contract labor: program service expenses 359,424. Management and general expenses 14,674. Fundraising expenses 0. Total expenses 374,098. Medical specialist fees: program service expenses 7,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,020. Medical services: program service expenses 674,801. Management and general expenses 0. Fundraising expenses 0. Total expenses 674,801. Laundry and linen services: program service expenses 94,545. Management and general expenses 3,860. Fundraising expenses 0. Total expenses 98,405. Miscellaneous purchased services: program service expenses 64,412. Management and general expenses 2,630. Fundraising expenses 0. Total expenses 67,042. Recruiting services: program service expenses 54,911. Management and general expenses 2,242. Fundraising expenses 0. Total expenses 57,153. Billing services: program service expenses 13,275. Management and general expenses 542. Fundraising expenses 0. Total expenses 13,817.”

“Heartwood lodge's financial statements were included in the fy23 consolidated financial statements of trinity health, which were audited by an independent public accounting firm.”