2024-11-06T12:31:03-06:00 2023-12-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2023-01-01 953867863 Western Health Resources WEST 9164060000 1 Adventist Health Way Roseville CA 956613266 John Beaman Chief Financial Officer 9164060000 2024-11-01 1 1 Tracy S Paglia P00366884 2099556100 2024-11-01 2023 2024-10-15 13:58:12Z Adventist HealthHome Care Melissa Ward 1 Adventist Health Way Roseville CA 956613266 72498991 0 1071 X www.adventisthealth.org/ X 1983 CA Living God's love by inspiring health, wholeness and hope. 5 0 682 41 0 0 28674 2620 66900650 72496371 0 -20416 0 0 66929324 72478575 0 0 0 0 51692254 55404080 0 0 0 15522193 16676301 67214447 72080381 -285123 398194 12052928 14975804 28089965 30659647 -16037037 -15683843 X Living God's love by inspiring health, wholeness and hope. 0 0 47867807 0 72496371 See Schedule O 47867807 1 0 0 0 0 0 0 0 0 1 1 0 0 1 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 0 682 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 1 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X John Beaman CFO 9164060000 1 Adventist Health Way Roseville CA 95661 X Hofheins Todd Chief Operating Officer 0.50 50.50 X 0 2272592 76141 Beaman John CFO as of 04/23 0.50 50.50 X 0 1680553 73355 Stevens Eric Dir/Chair 0.50 50.00 X X 0 1526293 59552 Jahn Andrew Former Dir/Chair thru 02/22 0.00 50.00 X 0 1465906 103785 Wing Bill Former Dir/CFO thru 09/20 0.00 0.00 X 0 1438460 40073 Jobe Meredith Dir/Secretary 0.50 50.50 X X 0 959488 59410 Liebowitz Jacalyn Dir/Vice Chair 0.50 50.00 X X 0 847685 76439 Spenst Brett CFO thru 04/23 0.00 50.00 X 0 520625 45847 Mock Jeffrey Director thru 11/23 0.50 50.00 X 0 470391 67797 Ward Melissa Dir/President 0.50 50.00 X X 0 434397 65424 Dingilian John Director 0.50 40.00 X 0 337358 38755 Kasson Paul Administrative Director, Operations 40.00 0.00 X 238861 0 67287 Ainsworth Laura Administrative Director, Operations 40.00 0.00 X 235406 0 44620 Summers Jacob Administrative Director, Operations 40.00 0.00 X 236753 0 33218 Pepper Kerrine - Director Quality, Risk & Clinical Education 40.00 0.00 X 184806 0 47454 Alario Suzanne Administrative Director, Operations 40.00 0.00 X 193728 0 9679 1089554 11953748 908836 165 1 1 0 Stateserv Network Services 1201 S Alma School Road Mesa AZ 85210 Durable medical equipment 547339 AMN Healthcare Inc 2735 Collections Center Drive Chicago IL 60693 Medical service 335085 Stability Healthcare Inc PO Box 849358 Los Angeles CA 90084 Contract Labor 302419 SimiTree Healthcare Consulting 4130 Whitney Avenue Hamden CT 06518 Reporting and recruiting 277997 Aya Healthcare Inc Dept 3519 PO Box 123519 Dallas TX 75312 Contract Labor 234032 6 2620 2620 Patient service revenue 621110 72073851 72073851 422520 422520 72496371 20416 -20416 -20416 -20416 72478575 72496371 0 -20416 44170299 33121352 11048947 1649562 1231355 418207 6329553 4475635 1853918 3254666 2496909 757757 2444003 5900 2438103 40322 40322 5043258 1803377 3239881 29931 29931 949452 4183 945269 616095 356 615739 617838 13769 604069 1935094 1676549 258545 28615 795 27820 1050353 1050353 431702 404090 27612 163818 163818 Patient care supplies 2576690 2542848 33842 Rental/lease costs equi 502212 502212 246918 90689 156229 72080381 47867807 24212574 0 9498534 11679127 187346 193651 2613609 2083738 655786 529871 850000 850000 861262 1723155 12052928 14975804 5852571 6191027 22237394 24468620 28089965 30659647 X -16284342 -15945142 247305 261299 -16037037 -15683843 12052928 14975804 X 398194 -45000 0 X 0 1 X 1 1 1 X 127865 10339 31250 28674 2620 200748 56791474 65839584 66030760 66900650 72496371 328058839 56919339 65849923 66062010 66929324 72498991 328259587 0 0 0 328259587 90086 195 90281 90086 195 90281 57009425 65849923 66062205 66929324 72498991 328349868 0.99970 0.99940 0.00030 0.00060 X 247305 69845 55851 261299 235867 11438 247305 187828 48854 815 235867 199611 3830 15613 187828 137020 64903 2312 199611 0.00000 0.00000 1.00000 0 0 1622157 1284055 338102 245099 242898 2201 668687 479119 189568 77666 77666 0 529871 Right-of-use assets 1531192 Receivables from related organizations 191743 Other receivables 220 1723155 Payables to related organizations 23069146 Other liabilities 1399474 24468620 X Part V, Line 4: Board-designated, temporary and permanently restricted endowment funds are for specified operating and capital projects. The funds are released as project costs are expended. Part X, Line 2: The principal operations of the System are exempt from taxation pursuant to Internal Revenue Code Section 501(c)(3) and related state provisions. The System recognizes tax benefits from any uncertain tax positions only if it is more-likely-than-not the tax position will be sustained, based solely on its technical merits, with the taxing authority having full knowledge of all relevant information. The System records a liability for unrecognized tax benefits from uncertain tax positions as discrete tax adjustments in the first interim period the more-likely-than-not threshold is not met. The System recognizes deferred tax assets and liabilities for temporary differences between the financial reporting basis and the tax basis of its assets and liabilities, along with net operating loss and tax credit carryovers only for tax positions that meet the more-likely-than-not recognition criteria. At December 31, 2023 and 2022, no such assets or liabilities were recorded. The System currently files Form 990 (Informational Return of Organizations Exempt From Income Taxes) and Form 990-T (Exempt Organization Business Income Tax Return) in the U.S. federal jurisdiction and the state of California. The System is not subject to income tax examinations prior to 2020 in major tax jurisdictions. X X X X 1 1 0 0 0 0 0 0 0 Hofheins Todd Chief Operating Officer 0 1389462 0 735265 0 147865 0 13296 0 62845 0 2348733 0 0 Beaman John CFO as of 04/23 0 1091769 0 569149 0 19635 0 13296 0 60059 0 1753908 0 0 Stevens Eric Dir/Chair 0 1045616 0 319995 0 160682 0 13296 0 46256 0 1585845 0 0 Jahn Andrew Former Dir/Chair thru 02/22 0 1044420 0 406990 0 14496 0 53160 0 50625 0 1569691 0 0 Wing Bill Former Dir/CFO thru 09/20 0 0 0 0 0 1438460 0 13296 0 26777 0 1478533 0 0 Jobe Meredith Dir/Secretary 0 660525 0 168715 0 130248 0 13296 0 46114 0 1018898 0 0 Liebowitz Jacalyn Dir/Vice Chair 0 581346 0 194915 0 71424 0 13296 0 63143 0 924124 0 0 Spenst Brett CFO thru 04/23 0 259692 0 250809 0 10124 0 13296 0 32551 0 566472 0 0 Mock Jeffrey Director thru 11/23 0 344451 0 53131 0 72809 0 13296 0 54501 0 538188 0 0 Ward Melissa Dir/President 0 345030 0 71306 0 18061 0 13296 0 52128 0 499821 0 0 Dingilian John Director 0 292021 0 11171 0 34166 0 11715 0 27040 0 376113 0 0 Kasson Paul Administrative Director, Operations 182746 0 27114 0 29001 0 7726 0 59561 0 306148 0 0 0 Ainsworth Laura Administrative Director, Operations 181702 0 26958 0 26746 0 8939 0 35681 0 280026 0 0 0 Summers Jacob Administrative Director, Operations 188270 0 24342 0 24141 0 4588 0 28630 0 269971 0 0 0 Pepper Kerrine - Director Quality, Risk & Clinical Education 146623 0 16546 0 21637 0 5385 0 42069 0 232260 0 0 0 Alario Suzanne Administrative Director, Operations 161861 0 16040 0 15827 0 5091 0 4588 0 203407 0 0 0 Part I, Lines 4a-b Severance payments are made based upon agreements between certain qualifying employees and Adventist Health System/West. Details of the terms and conditions of the severance agreements are available to the IRS upon request. Wing, Bill - severance payment - $1,440,800 Select executives agreed to participate in CAP-EX in place of a traditional SERP. See Schedule L, Part V of Adventist Health System/West, for a broader description. Split-Dollar life insurance participants are John Beaman, Todd Hofheins, Andrew Jahn, Brett Spenst, Jack Wagner, and Bill Wing. A flexible benefits plan (CAA) is offered to groups of highly-compensated employees meeting certain criteria. The participants are provided with an amount equivalent to 41 percent of their base compensation, less the value of their corporate provided benefits. The balance is set aside for nonvested deferred compensation that is subject to substantial risk of forfeiture and is at risk to the creditors of Adventist Health. Payouts occur according to the participants' payment elections after all substantial risks of forfeiture have lapsed. The plan was frozen for new non-vested contributions in 2016. Jahn, Andrew - participant, no activity in 2023 Form 990, Part III, Line 4a: Adventist Health Home Care offers advanced, high quality health care in an at-home setting by operating 13 home health agencies and eight hospices. In 2023, care, compassion and high-quality services were provided with 199,653 home health visits and 74,239 hospice patient days. Many of the agencies provide specialized programs and treatment plans, such as, wound care, CHF and diabetes management. Our home health mission is to help patients recover, regain independence and become as self-sufficient as possible in the comfort of their home. Our hospice mission is to provide whole-person care that envelopes the body, comforts the mind and nurtures the spirit. We are most proud of the following accomplishments in 2023: - Partnered with IntellaTriage to improve the patient and clinician experience after-hours - Launched the Elsevier platform to provide industry leading, evidence-based education for both the clinician and patient - Developed a standardized orientation program for all new hires - Implemented Forcura Circle for increased orders management efficiencies - Provided telehealth/remote patient monitoring for diabetes patients - Granted CHAP accreditation for eight locations - Expanded EVV to all California locations - Received regulatory change of ownership approvals for Sonora Hospice, Sonora Home Health, Simi Valley Home Health and Mendocino Coast Home Health Form 990, Part VI, Section A, line 4 The Organization's Articles of Incorporation were amended in January 2023. Significant changes include: 1. Adjustments to language for clarity and modernization. 2. A new provision to state that propaganda and legislative influence is disallowed by the organization 3. Updates to Article V regarding winding up and dissolution procedures. The Organization's Bylaws were amended in January 2023 and were completely overhauled and modernized. Significant changes include: 1. The Organization has no members. 2. The Board of Directors was changed to number not less than five nor more than seven members. 3. Board members serve a term of two years and may serve any number of consecutive terms. 4. Certain Board procedures were revised. 5. Certain actions of the Organization's Board of Directors require approval by AHRS outlined in Article 4.1. 6. Committee sections were revised including the Audit Committee. 7. Officers include the Chair, President, Secretary, Treasurer, and any other as designated by the Board. 8. The officer roles and responsibilities were updated. 9. The Records and Reports and Indemnification articles were modernized. 10. The Amendment article was amended. Form 990, Part VI, Section A, line 7a The Organization's Board of Directors consists of the following ex-officio positions: the Chief Executive Officer from Adventist Health System/West, a related tax-exempt organization and the President and Treasurer from Western Health Resources. The Board of Directors of Adventist Health System/West designates the directors of Western Health Resources. Form 990, Part VI, Section A, line 7b The Board of Directors of the Hospital shall have sole authority to amend or repeal the Articles of Incorporation, subject to the additional approval of the Board of Directors of Adventist Health System/West. The Organization does not have any Members. Form 990, Part VI, Section B, line 11b This Form 990 including all supporting schedules was prepared by a public accounting firm, reviewed by the Corporate Finance Officer and Market Financial Officer, and shared by electronic communication with the Corporation's Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c During the first quarter of each year, the annual conflict of interest questionnaire is sent to board members, hospital corporate officers, key employees and department directors for completion and signature. The questionnaire is accompanied by a letter of explanation to illustrate examples of a conflict and to remind the recipient that if any perceived conflict should arise before the next annual questionnaire, he/she is to notify the market president or the System General Counsel immediately. The System General Counsel distributes, collects, and reviews for signatures the COIs for all applicable Corporate employees, stakeholders and the board. In addition, the hospital's administration is responsible for keeping record to ensure all hospital-based individuals with director and above positions have submitted their COIs. The System General Counsel reviews all the disclosures on the board and Corporate employees' COIs. System General Counsel retains the COIs for all individuals. Further inquiries on any potential significant conflicts are made as needed. Conflicts are documented and reviewed with the Board. Form 990, Part VI, Section B, line 15 The Organization's Board of Directors has established a Human Resources Committee to oversee the executive compensation program. This committee is composed of independent directors with no conflicts of interest. The committee performs the following functions: recommends a total compensation philosophy to the board; assures compliance with the board-approved philosophy; meets at least annually to review comparability data from outside consultants; recommends any adjustments to current executive compensation, including salary ranges for hospital presidents and finance officers that would be indicated by the data evaluates executive performance against annual goals; recommends appropriate incentive awards to the board for approval; follows a diligent process that meets regulatory requirements for a rebuttable presumption of reasonableness; records committee deliberations and decisions in timely minutes; selects, engages and supervises any consultant hired to advise and provide comparability data. The board-approved executive compensation philosophy specifies that salary ranges will be established for hospital executives, with midpoints aligned with the 60th percentile of comparable system hospital data, and having a 50 percent spread from minimum to maximum. Form 990, Part VI, Section C, line 19 The Hospital does not make its governing documents publicly available, beyond required filings of Articles of Incorporation with the Secretary of State. The Hospital does not make its Conflict of Interest Policy available upon request, but does file monthly/quarterly summary financial reports with the state health-planning agency. Form 990, Part VII, Section A: Board compensation is for Adventist Health System/West Board of Directors only - not WHR's Board of Directors. Form 990, Part XI, Line 8: Prior period adjustments were a result of cash balance correction and clean up books due to prior period activities including debt service, capital expenditures, and other items. Adventist Health Clearlake Hospital Inc 15630 18th Avenue Clearlake CA 95422 680395149 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Adventist Health Delano 1401 Garces Hwy Delano CA 93215 770258013 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Adventist Health Foundation 1 Adventist Health Way Roseville CA 95661 680002188 Charitable foundation CA 501(c)(3) Line 7 Adventist Health SystemWest 0 Adventist Health Medical Center Tehachapi 1100 Magellan Drive Tehachapi CA 93561 812240617 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Adventist Health Mendocino Coast 700 River Drive Fort Bragg CA 95437 845174585 Hospital CA 501(c)(3) Line 3 Stone Point Health 0 Adventist Health Physicians Network 1 Adventist Health Way Roseville CA 95661 680357690 Medical foundation CA 501(c)(3) Line 12b, II Adventist Health SystemWest 0 Adventist Health SystemWest 1 Adventist Health Way Roseville CA 95661 953484589 Integrated health system CA 501(c)(3) Line 10 N/A 0 Adventist Health Tulare 869 North Cherry Street Tulare CA 93274 832351753 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Castle Medical Center 640 Ulukahiki Street Kailua HI 96734 990107330 Hospital HI 501(c)(3) Line 3 Adventist Health SystemWest 0 Central Valley Health Foundation 1021 N Douty Street Hanford CA 93232 770578450 Fundraising for hsopital CA 501(c)(3) Line 12a, I N/A 0 Feather River Hospital 1 Adventist Health Way Roseville CA 95661 941101228 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Glendale Adventist Medical Center 1509 Wilson Terrace Glendale CA 91206 951816017 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Glendale Adventist Medical Center Foundation 1509 Wilson Terrace Glendale CA 91206 953899682 Fundraising for hsopital CA 501(c)(3) Line 12a, I N/A 0 Hanford Community Hospital 115 Mall Drive Hanford CA 93230 940535360 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Lodi Memorial Hospital Association Inc 975 S Fairmont Avenue Lodi CA 95240 941044474 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Mid-Columbia Medical Center 1700 E 19th Street The Dalles OR 97058 930386936 Hospital OR 501(c)(3) Line 3 Stone Point Health 0 North America Community Benefit Corporation 1 Adventist Health Way Roseville CA 95661 113698591 Supporting charitable activities of WHR CA 501(c)(3) Line 12c, III-FI N/A 0 Northwest Medical Foundation of Tillamook 1000 Third Street Tillamook OR 97141 930622075 Hospital OR 501(c)(3) Line 3 Adventist Health SystemWest 0 Paradise Valley Hospital 1 Adventist Health Way Roseville CA 95661 951816034 Discontinued Operations CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Portland Adventist Medical Center 10123 SE Market Street Portland OR 97216 930429015 Hospital OR 501(c)(3) Line 3 Adventist Health SystemWest 0 Reedley Community Hospital 372 Cypress Avenue Reedley CA 93654 453220509 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Rideout Memorial Hospital 726 Fourth Street Marysville CA 95901 941387866 Acute care hospital CA 501(c)(3) Line 3 Stone Point Health 0 St Helena Hospital 10 Woodland Road St Helena CA 94574 941279779 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 San Joaquin Community Hospital 2615 Chester Avenue Bakersfield CA 93301 952294234 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Simi Valley Hospital and Health Care Services 2975 N Sycamore Drive Simi Valley CA 93065 956064971 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Simi Valley Hospital Foundation 2975 N Sycamore Drive Simi Valley CA 93065 912135595 Fundraising for hsopital CA 501(c)(3) Line 12a, I N/A 0 Sonora Community Hospital 1000 Greenley Road Sonora CA 95370 941415069 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Stone Point Health 1 Adventist Health Way Roseville CA 95661 823763347 Supporting organization CA 501(c)(3) Line 12b, II Adventist Health SystemWest 0 Ukiah Adventist Hospital 275 Hospital Drive Ukiah CA 95482 941639901 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 United Com-Serve 726 Fourth Street Marysville CA 95901 943015356 Skilled nursing/assisted living/home health CA 501(c)(3) Line 10 Stone Point Health 0 Walla Walla General Hospital 1 Adventist Health Way Roseville CA 95661 910617726 Hospital - closed July 2017 WA 501(c)(3) Line 3 Adventist Health SystemWest 0 White Memorial Medical Center 1720 E Cesar E Chavez Avenue Los Angeles CA 90033 952282647 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 White Memorial Medical Center Charitable Foundation 1720 E Cesar E Chavez Avenue Los Angeles CA 90033 953760201 Fundraising for hsopital CA 501(c)(3) Line 12a, I N/A 0 Willits Hospital Inc 1 Marcela Drive Willits CA 95490 680108919 Hospital CA 501(c)(3) Line 3 Adventist Health SystemWest 0 Blue Legacy Ventures LLC 1010 NE 2nd Avenue Miami FL 33132 871254649 Real property rental FL N/A 0 0 Blue Zones LLC 200 Southdale Center Edina MN 55435 271603327 Education MN N/A 0 0 PAR LLC DBA CherryWood Village 8440 SE Sunnybrook Blvd Suite 100 Clackmas OR 97015 931262371 Senior housing OR N/A 0 0 PVHR LLC DBA Paradise Village 8440 SE Sunnybrook Blvd Suite 100 Clackmas OR 97015 260622555 Senior housing OR N/A 0 0 PVHR2 LLC DBA Parkview Memory Care at Paradise Village 8440 SE Sunnybrook Blvd Suite 100 Clackmas OR 97015 473300170 Senior housing OR N/A 0 0 WWGHR LLC DBA Wheatland Village 8440 SE Sunnybrook Blvd Suite 100 Clackmas OR 97015 810591221 Senior housing OR N/A 0 0 AdHealth Limited PO Box HM 2062 Hamilton BD HM HX Pure captive insurance BD N/A C 0 Adventist Health Plan Inc 1 Adventist Health Way Roseville CA 95661 463833261 Health insurance CA N/A C 0 South Coast Medical Center 1 Adventist Health Way Roseville CA 95661 952037291 Wind down after sale of hospital CA N/A C 0 Thrive Productions Inc 200 Southdale Center Edina MN 55435 453369049 Production company MN N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1