Part IV. Management Companies and Joint Ventures (Owned 10% or More by Officers,…

List any management company, joint venture, or other separate entity (whether treated as a partnership or a corporation), including joint ventures outside of the United States, of which the organization is a partner or shareholder:

1. In which persons described in item 1a and/or item 1b below owned, in the aggregate, more than 10% of the share of profits of such partnership or limited liability company (LLC) interest, or stock of the corporation:

a. Persons who were officers, directors, trustees, or key employees of the organization at any time during the organization's tax year, and/or

b. Physicians who were employed as physicians by, or had staff privileges with, one or more of the organization's hospitals ; and

2. That either: a. Provided management services used by the organization in its provision of medical care, or

b. Provided medical care, or owned or provided real property, tangible personal property, or intangible property used by the organization or by others to provide medical care.

Examples of such joint ventures and management companies include:

• An ancillary joint venture formed by the organization and its officers or physicians to conduct an exempt or unrelated business activity,

• A company owned by the organization and its officers or physicians that owns and leases to the organization a hospital or other medical care facility, and

• A company that owns and leases to entities other than the organization diagnostic equipment or intellectual property used to provide medical care.

For purposes of Part IV, ownership interests can be direct or indirect. For example, if a joint venture reported in Part IV is owned, in part, by a physician group practice owned by staff physicians of the organization's hospital, report the physicians' indirect ownership interest in the joint venture in proportion to their ownership share of the physician group practice.

Note: Don't include publicly traded entities or entities whose sole income is passive investment income from interest or dividends.

For purposes of Part IV, the aggregate percentage share of profits or stock ownership percentage of officers, directors, trustees, key employees, and physicians who are employed as physicians by, or have staff privileges with, one or more of the organization's hospitals is measured as of the earlier of the close of the tax year of the organization or the last day the organization was a member of the joint venture. All stock, whether common or preferred, is considered stock for purposes of determining the stock ownership percentage. Provide all the information requested below for each such entity.

Column (a). Enter the full legal name of the entity.

Column (b). Describe the primary business activity or activities conducted by the management company, joint venture, or separate entity.

6 2025 Instructions for Schedule H (Form 990)

Column (c). Enter the organization's percentage share of profits in the partnership or LLC, or stock in the entity that is owned by the organization.

Column (d). Enter the percentage share of profits or stock in the entity owned by all of the organization's current officers, directors, trustees, or key employees .

Column (e). Enter the percentage share of profits or stock in the entity owned by all physicians who are employees practicing as physicians or who have staff privileges with one or more of the organization's hospitals.

If a physician described above is also a current officer, director, trustee, or key employee of the organization, include the physician’s profits or stock percentage in column (d). Don't include this in column (e).