2024-11-12T19:17:55-06:00 2023-12-31 952302617 SINGERLEWAK LLP 2010 MAIN ST STE 300 IRVINE CA 92614 990 2023-01-01 953493611 EMANATE HEALTH HOSPICE EMAN 6268592263 140 W COLLEGE ST COVINA CA 917225108 LEON CHOINIERE CFO 6269387595 2024-11-11 1 1 JONATHAN P SCHUBERT CPA P00103314 9496230540 2024-11-05 2023 2024-10-15 13:58:12Z RAJESH K SHARMA 140 W COLLEGE ST COVINA CA 917225108 3486771 0 X WWW.EMANATEHEALTH.ORG X 1979 CA SERVICES PROVIDED TO TERMINALLY ILL PATIENTS AND HOME HEALTH CARE NURSING SERVICES. 16 15 75 15 0 0 426925 0 6015543 3486771 0 0 0 0 6442468 3486771 0 0 0 0 6513673 4054597 0 0 0 2081642 1027934 8595315 5082531 -2152847 -1595760 6855934 1233242 9781298 8647110 -2925364 -7413868 OUR MISSION IS TO HELP PEOPLE KEEP WELL IN BODY, MIND AND SPIRIT BY PROVIDING QUALITY HEALTH CARE SERVICES IN A SAFE, COMPASSIONATE ENVIRONMENT. 0 0 4101401 3486771 HOME HEALTH CARE - A TOTAL OF 10,819 TOTAL HOME VISITS DURING THE YEAR. HOSPICE CARE - A PROGRAM TO PROVIDE HOSPICE CARE AND IN HOUSE SERVICES TO TERMINALLY ILL PATIENTS IN THE COMMUNITY, REGARDLESS OF A PATIENT'S ABILITY TO PAY. 4101401 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 75 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X LEON CHOINIERE CFO 6269387577 140 W COLLEGE ST PO BOX 6108 COVINA CA 917225108 RAJESH SHARMA SEE SCH O PRESIDENT/CEO, BOD 2.00 38.00 X X 0 2411826 163047 LEON CHOINERE SEE SCH O CFO 2.00 38.00 X 0 498019 13626 GRACE LEFARGO EHH MANAGER 40.00 X 0 148474 14650 AMGELA CHIU EHH PHYSICAL THERAPY 36.00 X 0 135291 20266 DEBRA LOUISE FISCHER EHC PI/UR/EDUCATION COORDI 40.00 X 0 132428 15778 ELIZABETH PEDREIRA EHH CASE MANAGER 40.00 X 0 121832 23456 LE CHI TRAN EHC R.N. HOME HEALTH 40.00 X 0 123387 3674 CLIFFORD CHRIST CHAIR, BOD 3.00 X X 0 0 0 PATSY GORRELL VICE CHAIR, BOD 3.00 X X 0 0 0 GARY MATHEWSON SECRETARY, BOD 3.00 X X 0 0 0 BERNARD BOLLINGER JR ESQ TREASURER 3.00 X X 0 0 0 WALTER ALLEN III BOARD OF DIRECTORS 3.00 X 0 0 0 THOMAS O BRYAN MD BOARD OF DIRECTORS 3.00 X 0 0 0 AUGUSTO CIGLIANO MD BOARD OF DIRECTORS 3.00 X 0 0 0 GEORGE FERENCZI MD BOARD OF DIRECTORS 3.00 X 0 0 0 LISA FUERST BOARD OF DIRECTORS 3.00 X 0 0 0 NAJI KANDALAFT MD BOARD OF DIRECTORS 3.00 X 0 0 0 ANNA LEUNG MD BOARD OF DIRECTORS 3.00 X 0 0 0 ARTHUR J LUDWICK BOARD OF DIRECTORS 3.00 X 0 0 0 LUCRECIA MONTES PHARMD IHM BOARD OF DIRECTORS 3.00 X 0 0 0 BILL TANG MD BOARD OF DIRECTORS 3.00 X 0 0 0 SHARON YEE MD BOARD OF DIRECTORS 3.00 X 0 0 0 0 3571257 254497 10 0 1 0 0 PATIENT REV/MEDICARE/M 621610 3424889 3424889 OTHER OPERATING REVENU 621610 61882 61882 3486771 3486771 3486771 0 0 X 154326 81970 72356 2940812 2468534 472278 29488 14744 14744 851023 744221 106802 78948 39474 39474 140003 140003 136490 110710 25780 108069 81455 26614 8559 8559 PURCHASED SERVICES/ PUR 312023 165731 146292 OTHER EXPENSES 106264 60144 46120 UTILITIES 98197 81504 16693 DUES, SUBSCRIPTIONS & T 58897 54176 4721 59432 50176 9256 5082531 4101401 981130 0 231140 286894 35405 23153 6692793 5769598 1014569 923195 5574820 0 6855934 1233242 824848 339081 8956450 8308029 9781298 8647110 X -7892323 -7413868 4966959 0 -2925364 -7413868 6855934 1233242 X -1595760 -2892744 X X 0 1 X 1 0 X 14768 104406 25889 426925 571988 7271152 7068698 6437387 6015543 3539681 30332461 7285920 7173104 6463276 6442468 3539681 30904449 0 0 0 30904449 7285920 7173104 6463276 6442468 3539681 30904449 1.00000 1.00000 0.00000 X 4966959 4966959 4966959 4966959 4966959 4966959 4966959 4966959 4966959 4966959 1.00000 0 1 1 4927597 4150431 777166 1765196 1619167 146029 923195 PAYABLE TO AFFILIATES 8308029 8308029 X 2873935 0 2873935 612836 612836 3486771 5077544 0 5077544 4987 4987 5082531 PART V, LINE 4: PERMANENTLY RESTRICTED ASSETS WERE DISTRIBUTED OUT DURING 2023. PART X, LINE 2: ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE GUIDANCE IS APPLICABLE TO PASS-THROUGH ENTITIES AND TAX-EXEMPT ORGANIZATIONS. NO SIGNIFICANT TAX LIABILITY FOR TAX BENEFITS, INTEREST, OR PENALTIES WAS ACCRUED AT DECEMBER 31, 2023 OR 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 607,849. PROVISION FOR BAD DEBTS 4,987. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBTS 4,987. 0 0 0 0 0 0 0 0 0 RAJESH SHARMA SEE SCH O PRESIDENT/CEO, BOD 0 983299 0 871600 0 556927 0 148824 0 14223 0 2574873 0 0 LEON CHOINERE SEE SCH O CFO 0 359812 0 114987 0 23220 0 5186 0 8440 0 511645 0 0 GRACE LEFARGO EHH MANAGER 0 147742 0 0 0 732 0 7142 0 7508 0 163124 0 0 AMGELA CHIU EHH PHYSICAL THERAPY 0 132712 0 1500 0 1079 0 6558 0 13708 0 155557 0 0 PART I, LINE 3 ESTABLISHING THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CFO - EMANATE HEALTH HOSPICE IS AN AFFILIATE OF EMANATE HEALTH (EH). EH USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CFO. PLEASE SEE ADDITIONAL EXPLANATION AT SCHEDULE O FOR FORM 990, PART VI, SECTION B, LINE 15. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THIS ORGANIZATION IS EMANATE HEALTH, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF THIS ORGANIZATION IS EMANATE HEALTH. THE MEMBER THROUGH THE BOARD OF DIRECTORS HAS THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE ORGANIZATION'S SOLE MEMBER, EMANATE HEALTH. FORM 990, PART VI, SECTION B, LINE 11B STAFF ACCOUNTANTS, DIRECTOR OF FINANCE AND VICE PRESIDENT OF CORPORATE FINANCE REVIEW FORM 990 FOR ACCURACY AND COMPLETENESS UPON RECEIVING IT FROM THE CPA TAX PREPARER. FORM 990 IS FORWARDED TO LEON CHOINIERE, CFO, FOR THE FINAL REVIEW. TAX PREPARER PRESENTS FORM 990 TO THE AUDIT AND COMPLIANCE COMMITTEE FOR APPROVAL. BOARD DELEGATED REVIEW AND APPROVAL TO THE AUDIT AND COMPLIANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, KEY EMPLOYEES, AND MANAGEMENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DETERMINATIONS OF CONFLICT AND REVIEW OF CONFLICT ARE PERFORMED AT THESE VARIOUS LEVELS OF THE ORGANIZATION. APPROPRIATE ACTION DEPENDING ON THE CONFLICT IS TAKEN BY MANAGEMENT, KEY EMPLOYEES, AND THE BOARD. DISCLOSURE FORMS ARE REQUIRED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS, KEY EMPLOYEES, AND MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE PAY AT EMANATE HEALTH FOLLOWS MARKET-BASED PAY PRACTICES FOR HEALTHCARE ORGANIZATIONS OF SIMILAR SIZE AND TYPE IN THE SOUTHERN CALIFORNIA AREA. SALARY RANGES FOR EXECUTIVES WORKING AT EMANATE HEALTH FACILITIES FALL WITHIN THE MIDDLE OF THE MARKET, JUST AS THEY DO FOR ALL EMPLOYEES OF OUR ORGANIZATION. EVERY POSITION IN THE ORGANIZATION HAS A SALARY RANGE ATTACHED TO IT THAT REPRESENTS WHAT OTHERS DOING A SIMILAR JOB IN OTHER ORGANIZATIONS ARE LIKELY TO BE PAID. THE LONG-STANDING PAY PHILOSOPHY FOR EMANATE HEALTH HAS BEEN TO POSITION OUR SALARY RANGES IN THE MIDDLE OF OUR LOCAL LABOR MARKET; WE DON'T WANT TO LAG THE LOCAL MARKET, NOR DO WE WANT TO LEAD THE MARKET, SINCE THAT IS NOT A STRATEGY WE CAN AFFORD TO SUSTAIN OVER TIME. WE RELY ON MARKET STUDIES TO DETERMINE WHERE OUR PAY PRACTICES ARE RELATIVE TO OTHER HOSPITALS IN SOUTHERN CALIFORNIA. FOR EXECUTIVE PAY, WE USE THE NATIONALLY-RECOGNIZED AND RESPECTED FIRM, HEWITT ASSOCIATES LLC, AN AON HEWITT COMPANY (AON), TO ANALYZE OUR EXECUTIVE PAY PROGRAM AND DETERMINE WHERE IT FALLS IN OUR MARKET. THIS STUDY IS PERFORMED EVERY OTHER YEAR. THE MOST RECENT EXECUTIVE COMPENSATION DATA IS DATED APRIL 18, 2023. AS PART OF THEIR EXECUTIVE COMPENSATION REVIEW, AON ALSO ISSUES AN OPINION LETTER REGARDING THE REASONABLENESS OF THE PAY PROGRAM FOR A NOT-FOR-PROFIT ORGANIZATION LIKE OURS THAT IS SUBJECT TO THE REQUIREMENTS OF SECTION 4958 OF THE INTERNAL REVENUE CODE AND UNITED STATES TREASURY DEPARTMENT REGULATIONS. IN THEIR APRIL 18, 2023, OPINION LETTER, AON WROTE, "THIS LETTER IS TO INDICATE THAT WE HAVE REVIEWED THE CURRENT COMPENSATION LEVELS, STRUCTURE, AND ADMINISTRATION OF THE EXECUTIVE COMPENSATION PROGRAM AT EMANATE HEALTH. THE FOLLOWING REVIEW IS BASED UPON OUR COMPREHENSIVE REPORT ENTITLED: EMANATE EXECUTIVE COMPENSATION ASSESSMENT. THIS REPORT WAS PRESENTED TO THE COMPENSATION COMMITTEE ON APRIL 18TH AND DISCUSSED IN DETAIL. BASED UPON THIS REVIEW, WE FIND THEM IN SUBSTANTIAL COMPLIANCE WITH ALL CURRENT RULES, REGULATIONS, AND GUIDELINES GOVERNING EXECUTIVE COMPENSATION IN NOT-FOR-PROFIT (501.C) CORPORATIONS. FURTHER, THE LEVELS OF COMPENSATION AWARDED TO THE VARIOUS EXECUTIVES, BOTH IN TERMS OF OPPORTUNITY AND ACTUAL AMOUNTS, ARE CONSISTENT AND REASONABLE WITH PREVAILING MARKET TRENDS AND PRACTICES. LASTLY, THE GOVERNING PRACTICES OF THE COMPENSATION COMMITTEE ARE CONSISTENT WITH SARBANES-OXLEY GUIDELINES AND SECTION 4958 (INTERMEDIATE SANCTIONS) GUIDELINES FOR INDEPENDENCE." THE EXECUTIVE POSITIONS THAT ARE INCLUDED IN THE EXECUTIVE COMPENSATION REVIEW INCLUDE THE PRESIDENT/CEO, CHIEF MEDICAL OFFICER, CHIEF FINANCIAL OFFICER, CHIEF NURSE & CLINICAL EXECUTIVE (FPH/ICH), CHIEF NURSE & CLINICAL EXECUTIVE (QVH), AND CHIEF PEOPLE OFFICER. EMANATE HEALTH EXECUTIVE COMPENSATION PHILOSOPHY IS DESIGNED TO ASSIST EMANATE HEALTH IN ATTRACTING AND RETAINING THE CALIBER OF EXECUTIVE REQUIRED TO ENABLE EMANATE HEALTH TO FULFILL ITS MISSION OF PROVIDING HIGH QUALITY HEALTHCARE FOR ALL PERSONS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES, IMPROVING THE QUALITY OF LIFE IN THE COMMUNITIES EMANATE HEALTH SERVES, PROMOTING PATIENT AND EMPLOYEE SATISFACTION, AND ENSURING FINANCIAL STABILITY. A SUBSTANTIAL PORTION OF EXECUTIVE COMPENSATION IS PERFORMANCE BASED AND IS LINKED TO ORGANIZATIONAL GOALS APPROVED IN ADVANCE BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE. THESE GOALS INCLUDE ATTAINMENT OF ANNUAL AND LONG-TERM FINANCIAL PERFORMANCE, CERTAIN HEALTHCARE QUALITY STANDARDS AND EMANATE HEALTH'S COMMITMENT TO SERVING THE POOR AND DISENFRANCHISED IN THE COMMUNITIES IT SERVES. TOTAL COMPENSATION, WHICH INCLUDES BASE SALARY, ANNUAL AND LONG-TERM INCENTIVE COMPENSATION, IS ESTABLISHED TO APPROXIMATE THE PREVAILING MARKET CONDITIONS FOR EXECUTIVES OF COMPANIES OF SIMILAR SIZE AND REVENUE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST AN AUDIT REPORT IS AVAILABLE AS REQUIRED. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E EQUIPMENT RENTAL AND MAINTENANCE: PROGRAM SERVICE EXPENSES 45,189. MANAGEMENT AND GENERAL EXPENSES 9,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,445. PROVISION FOR BAD DEBTS: PROGRAM SERVICE EXPENSES 4,987. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,987. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST FOUNDATION -607,849. ENDOWMENT ADDITIONS/(DEDUCTIONS) -2,284,895. FORM 990, PART XII, LINES 2B: AUDITED FINANCIAL STATEMENTS THE FINANCIAL STATEMENTS OF EMANATE HEALTH AND ITS AFFILIATES, EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, EMANATE HEALTH FOUNDATION, GLENDORA SURGERY CENTER, AND EMANATE HEALTH MSO WERE AUDITED ON A CONSOLIDATED BASIS. FORM 990, PART XII, LINE 2C AUDIT AND COMPLIANCE COMMITTEE THE BOARD OF DIRECTORS HAS CONSTITUTED AN AUDIT AND COMPLIANCE COMMITTEE AND DELEGATED TO THAT COMMITTEE THE RESPONSIBILITY FOR ENGAGING INDEPENDENT AUDITORS AND MONITORING THE AUDIT PROCESS. THIS STRUCTURE HAS BEEN IN EFFECT IN PRIOR YEARS AND WAS NOT CHANGED IN 2023. FORM 990, PART VII, SECTION A, LINE 1A AND SCHEDULE J REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS THE OFFICERS REPORTED ON PART VII OF FORM 990 AND SCHEDULE J RECEIVE THEIR ENTIRE COMPENSATION FROM EMANATE HEALTH. THE IRS INSTRUCTIONS TO FORM 990 REQUIRE THAT ALL COMPENSATION PAID BY A RELATED ORGANIZATION MUST BE DISCLOSED IN THE 990 RETURN FOR EACH AFFILIATED ENTITY. THEREFORE, THE OFFICER COMPENSATION REPORTED IN THE 990 RETURNS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL AND EMANATE HEALTH FOUNDATION, ALL ORGANIZATIONS RELATED TO EMANATE HEALTH, CONSTITUTES THE COMPENSATION PAID BY EMANATE HEALTH AND DOES NOT REPRESENT ADDITIONAL COMPENSATION TO SUCH OFFICERS. PART VII, SECTION A REPORTABLE HOURS FOR RELATED ORGANIZATIONS THE OFFICERS SERVE AS CORPORATE OFFICERS FOR EMANATE HEALTH, EMANATE HEALTH MEDICAL CENTER (EHMC), EMANATE HEALTH HOSPICE (HOSPICE), EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL (FPH) AND EMANATE HEALTH FOUNDATION (FOUNDATION), ALL AFFILIATES OF THE TAXPAYER. THE NUMBER OF HOURS (PER WEEK) DEVOTED BY THE CORPORATE OFFICERS TO THE AFFILIATES ARE AS FOLLOWS: RAJESH SHARMA DEVOTED 4, 14, 2, 2, AND 18 HOURS TO FPH, EHMC, FOUNDATION, HOSPICE, AND EMANATE HEALTH, RESPECTIVELY. LEON CHOINERE DEVOTED 4, 14, 2, 2, AND 18 HOURS TO FPH, EHMC, FOUNDATION, HOSPICE, AND EMANATE HEALTH, RESPECTIVELY. 990 PART V LINE 7H FILING OF FORM 1098C THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF AUTOMOBILES, BOATS, AIRPLANES OR OTHER VEHICLES. CONSEQUENTLY NO FORMS 1098C WERE FILED. EMANATE HEALTH 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 953885523 EXEMPT ORGANIZATION SUPPORT & MANAGEMENT CA 501(C)(3) LINE 12B, II N/A 0 EMANATE HEALTH MEDICAL CENTER 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 956006469 ACUTE CARE HOSPITAL CA 501(C)(3) LINE 3 N/A 0 EMANATE HEALTH FOUNDATION 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 952534063 EXEMPT ORGANIZATION PUBLIC SUPPORT CA 501(C)(3) LINE 7 N/A 0 EMANATE HEALTH FOOTHILL PRESBYTERIAN 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 952413054 ACUTE CARE HOSPITAL CA 501(C)(3) LINE 3 N/A 0 GLENDORA SURGERY CENTER 315 E ROUTE 66 101 GLENDORA CA 91740 510492499 OUTPATIENT SURGERY CENTER CA N/A S 0 EMANATE HEALTH MSO 210 W SAN BERNARDINO ROAD COVINA CA 91723 812647150 MANAGEMENT SERVICES CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 EMANATE HEALTH MEDICAL CENTER O 79558 FORM 990, SCHEDULE R, PART V, NUMBER 2, CODE O: THE EXECUTIVE SALARIES ARE PROCESSED THROUGH EMANATE HEALTH. THE SALARIES REPORTED ON FORM 990 ARE PROCESSED THROUGH EMANATE HEALTH. EMANATE HEALTH ACTS AS A COMMON PAYMASTER FOR AFFILIATED ENTITIES, EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH FOUNDATION AND EMANATE HEALTH HOSPICE. EMANATE HEALTH FILED ONE FORM W-3 WHICH SHOWS A COMBINED NUMBER OF 3,815 EMPLOYEES. THE NUMBER OF EMPLOYEES FOR EACH ENTITY IS REPORTED SEPARATELY ON ITS OWN FORM 990 PART I LINE 5. EMANATE HEALTH MEDICAL CENTER'S FORM 990 REPORTED A TOTAL OF 3,134 EMPLOYEES, EMANATE HEALTH HOSPICE'S FORM 990 REPORTED 75 EMPLOYEES, EMANATE HEALTH FOUNDATION'S FORM 990 REPORTED 5 EMPLOYEES AND EMANATE HEALTH'S FORM 990 REPORTED 601 EMPLOYEES. THE FILING ORGANIZATION FILES ITS OWN FORM W-3, HOWEVER AMOUNTS REPORTED ON SCHEDULE R, PART V, NUMBER 2, CODE O REPRESENT SHARED EMPLOYEE EXPENSES THAT OCCUR BETWEEN THE AFFILIATES.