Title: (1)Summary of Significant Accounting Policies
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
(b) Basis of Accounting - The accompanying schedule of expenditures of federal awards includes the federal grant activity of Texas Health and its tax-exempt hospitals and managed joint ventures and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Title: (2) Cluster of Programs
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures federal award programs for research and development are considered a cluster of programs according to the guidelines of the Uniform Guidance. A cluster of programs means a grouping of closely related programs that share common compliance requirements. The cluster of federal programs is considered as one program when determining major programs.
Title: (3) Commitments and Contingencies
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures participate in several federal grant programs, which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures have not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable at December 31, 2022 may be impaired. In the opinion of management, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants.
Title: (4) Loans
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no loans outstanding as of December 31, 2022.
Title: (5) Indirect Cost Rate
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Texas Health has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Title: (6) Subrecipients
Accounting Policies: (1)Summary of Significant Accounting Policies(a)Organization and OperationsTexas Health Resources (Texas Health), a Texas nonprofit corporation, operates through its controlled affiliates a health care system with services and facilities throughout north central Texas. Texas Health is organized and operated for the benefit of its tax-exempt controlled affiliates and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986, as amended (the Code), as an organization described inSection 501(c)(3). Texas Healths wholly-controlled facilities include 14 acute-care hospital locations, a long-term care hospital, and a rehabilitation hospital. Texas Healths wholly-controlled tax-exempt member hospitals (the Tax-Exempt Hospitals) are located in the north central Texas cities of Allen, Arlington, Azle, Bedford, Cleburne, Dallas, Denton, Fort Worth, Kaufman, Plano, Mansfield, and Stephenville. The Tax-Exempt Hospitals have been recognized as exempt from federal income taxes under the Code as organizations described in Section 501(c)(3). Texas Health and some of its controlled affiliates participate in joint ventures with physicians and non-physicians to operate hospitals and other health related ventures. Consolidated joint ventures that are managed by Texas Health (the Managed Joint Ventures) are located in the north central Texas cities of Arlington, Flower Mound, Frisco, Plano, Rockwall, and Southlake.In addition, Texas Health is the sole member or sole shareholder of certain other wholly controlled affiliates engaged in health care related activities in support of its mission including Texas Health Physicians Group (THPG), a Texas nonprofit organization certified by the Texas Medical Board pursuant to Section 162.001(b) of the Texas Occupations Code and recognized as exempt from federal income taxes under the Code as an organization described in Section 501(c)(3) that consists of approximately 1,159 employed physicians and mid-level providers in more than 298 locations throughout north central Texas.The majority of federal awards of Texas Health and its wholly-controlled tax-exempt hospitals and managed joint ventures are provided by the Department of Health and Human Services and are associated with the Health Resources and Services (HRSA) COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program, Provider Relief Fund and the COVID-19 Coverage Assistance Fund for the treatment of COVID-19 patients. The remaining federal awards are primarily associated with the research and development cluster and received by the Institute for Exercise and Environmental Medicine (IEEM). IEEM was founded as a joint program of Texas Health Presbyterian Hospital Dallas, a Texas Health tax-exempt member hospital, and the University of Texas Southwestern Medical Center at Dallas (UTSWMC). The mission of IEEM is to promote basic and clinical research, education, and clinical practice in defining the limits of human functional capacity in health and disease with the objective of improving the quality of life of human beings of all ages. Research at IEEM is directed to generate and disseminate new knowledge of integrative biological questions regarding human physiological and pathophysiological function. Clinical programs associated with IEEM currently include aerospace medicine, hyperbaric medicine, neuromuscular diseases, cardiopulmonary diseases, autonomic nervous system dysfunction, and thermoregulation. IEEM will also provide research fellowships for medical students and graduate students of area universities, subject to budgetary availability.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no subrecipients during the year ended December 31, 2022.