2025-11-14T15:13:04+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 953885523 Emanate Health EMAN 6263317331 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 RAJESH K SHARMA PRESIDENT 2025-11-14 true true Diane Kirmaci P01578407 4155761100 2025-11-14 2024 2025-03-06 01:10:19Z RAJESH K SHARMA 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 112379646 false X WWW.EMANATEHEALTH.ORG X 1983 CA TO PROVIDE SUPPORT TO TWO ACUTE-CARE HOSPITALS, A HOSPICE, AND A HOME HEALTH AGENCY WHICH, IN TURN, PROVIDE INPATIENT AND OUTPATIENT CLINICAL SERVICES. 17 16 647 16 3196724 2859273 0 1765629 79716540 86834968 3249915 1098544 1154336 946992 84120791 90646133 0 0 0 0 45318890 48890919 0 0 0 36445237 38874589 81764127 87765508 2356664 2880625 104351766 117651587 54655797 74534888 49695969 43116699 OUR MISSION IS TO HELP PEOPLE KEEP WELL IN BODY, MIND, AND SPIRIT BY PROVIDING QUALITY HEALTH CARE SERVICES IN A SAFE, COMPASSIONATE ENVIRONMENT. false false 77229423 81871484 PROVIDE OVERALL SUPERVISION, GUIDANCE, LONG RANGE PLANNING, FINANCIAL MANAGEMENT, AND INVESTMENT OF FUNDS FOR THE BENEFIT OF EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, EMANATE HEALTH HOSPICE, AND EMANATE HEALTH MEDICAL CARE FOUNDATION, ALL OF WHICH ARE 501(C)(3). PROVIDE SUPPORT TO TWO ACUTE-CARE HOSPITALS, A HOSPICE, AND A HOME HEALTH AGENCY WHICH, IN TURN, PROVIDE INPATIENT AND OUTPATIENT CLINICAL SERVICES. 1657901 1581799 WELCOME BABY / FIRST 5 LA OPTIMIZES THE DEVELOPMENT AND WELL BEING OF ALL CHILDREN, FROM THE PRENATAL STAGE UNTIL THEIR 5TH BIRTHDAYS, BY INCREASING RESOURCES, ENSURING ACCESS TO SERVICES, AND IMPROVING THE ABILITIES OF FAMILIES, COMMUNITIES, AND PROVIDERS OF SERVICES. 259073 183830 HEALTH NAVIGATION PROGRAM ENSURES THAT ALL ELIGIBLE CHILDREN AND PARENTS IN CALIFORNIA HAVE HEALTHCARE COVERAGE, CREATES PARTNERSHIPS THAT HELP TO PREVENT CHILDHOOD OBESITY, AND INCREASES THE NUMBER OF CHILDREN IN LOS ANGELES COUNTY WHO ARE READY TO LEARN WHEN THEY REACH SCHOOL AGE. 79146397 true true false true false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false true true true true false false true X 159 0 true 647 true true true false false false false false false false false false true false X 17 16 false false false false false false false true true false false false true true true true true true true true false false CA X X Stephen Steckbeck 6269387595 140 W COLLEGE ST PO BOX 6108 Covina CA 917225108 BERNARD BOLLINGER JR ESQ TREASURER 3.0 10.0 X X 0 0 0 CLIFFORD CHRIST CHAIR 3.0 10.0 X X 0 0 0 GARY MATHEWSON SECRETARY 3.0 10.0 X X 0 0 0 PATSY GORRELL VICE CHAIR 3.0 10.0 X X 0 0 0 RAJESH SHARMA PRESIDENT & CEO 16.0 24.0 X X 2880944 0 181452 ANNA LEUNG MD DIRECTOR 3.0 10.0 X 0 0 0 ARTHUR J LUDWICK DIRECTOR 3.0 10.0 X 0 0 0 BRENDA HAYAKAWA MD COS EHFPH DIRECTOR 3.0 10.0 X 0 0 0 GEORGE FERENCZI MD DIRECTOR 3.0 10.0 X 0 0 0 LISA FUERST DIRECTOR 3.0 12.0 X 0 0 0 LUCRECIA MONTES PHARMD IHM DIRECTOR 3.0 1.0 X 0 0 0 MARY KIRCHEN IHM DIRECTOR 3.0 10.0 X 0 0 0 PHILIP MALDONADO DDS DIRECTOR 3.0 10.0 X 0 0 0 RAFFAELE CORBISIERO MD COS EHMC DIRECTOR 3.0 10.0 X 0 0 0 ROBERT GONZALES DIRECTOR 3.0 10.0 X 0 0 0 SANJAY KHEDIA MD DIRECTOR 3.0 12.0 X 0 0 0 SHARON YEE MD DIRECTOR 3.0 11.0 X 0 0 0 LEON CHOINERE CHIEF FINANCIAL OFFICER 4.0 36.0 X 620404 0 18448 ANGEL HOVANESSIAN VICE PRESIDENT REVENUE CYCLE 40.0 0 X 445184 0 20402 ANGELA BERNACKI CHIEF PEOPLE OFFICER 40.0 0 X 503758 0 71028 DANIEL JAMES NASH CHIEF INFORMATION SYSTEMS 40.0 0 X 320360 0 18513 GUADALUPE HERRERA VICE PRESIDENT BUSINESS DEVELOPMENT 40.0 0 X 437977 0 14071 GURJEET KALKAT CHIEF MEDICAL OFFICER 16.0 0 X 1420136 0 90115 6628763 0 414029 136 false true false BROKERAGE CONCEPTS INC 801 Lakeview Drive Blue Bell PA 19422 HEALTHCARE PLAN ADMINISTRATION 4428286 KING & SPALDING LLP PO Box 116133 Atlanta GA 303686133 HEALTHCARE LEGAL SERVICES 3493997 MEDICAL INFORMATION TECHNOLOGY INC PO BOX 74569 CHICAGO IL 60696 CAPITAL SOFTWARE AND MAINTENANCE 2764487 NE SYSTEMS INC 2655 FIRST ST 250 SIMI VALLEY CA 93065 TECHNOLOGY SOLUTIONS 2631479 Z HEALTHCARE SOLUTIONS 18340 YORBA LINDA BLVD SUITE 107 122 YORBA LINDA CA 92886 HEALTHCARE CONSULTING 2528370 101 1765629 1765629 MANAGEMENT INCOME 900099 83803304 83803304 RELATED PARTY INTEREST INCOME 900099 3031664 3031662 2 0 0 0 0 86834968 1144402 1144402 1077027 36156 1077027 36156 1113183 165062 948121 21687655 21733513 -45858 0 -45858 -45858 MEDICAL RECORDS 900099 1070 1070 OTHER REVENUE 900099 -167261 -167261 0 0 0 0 -166191 90646133 83637113 3196724 2046667 X 0 0 3701248 3328782 372466 31993329 28773760 3219569 1051514 945698 105816 9379518 8435633 943885 2765310 2661995 103315 655486 562044 93442 2865552 2800170 65382 527289 474560 52729 62224 62224 29335 29335 14310416 13508197 802219 0 345327 310799 34528 994961 983585 11376 998070 995315 2755 1085895 1085895 6597509 6089240 508269 480423 480423 UNRELATED BUSINESS INCOME TAXES 618295 618295 LICENSES AND TAXES 2702530 2260940 441590 SETTLEMENT EXPENSES 2598780 2585999 12781 DUES AND SUBSCRIPTIONS 2025251 1938194 87057 1977246 1919504 57742 0 87765508 79146397 8619111 0 4500 4500 587710 397966 0 0 0 0 8962382 40086095 3906457 6906589 118734373 72229014 48310311 46505359 10401421 10406812 490000 490000 0 31688985 12854266 104351766 117651587 22542997 19079456 0 0 0 40000000 32112800 15455432 54655797 74534888 X 49690569 43111299 5400 5400 49695969 43116699 104351766 117651587 X 2880625 -225125 -9234770 X false true true false X X 4 EMANATE HEALTH HOSPICE 953493611 9 false 0 0 EMANATE HEALTH MEDICAL CENTER 956006469 3 false 0 0 EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL 952413054 3 false 0 0 EMANATE HEALTH FOUNDATION 952534063 7 false 0 0 4 0 0 false false false false false false false false false false false false false false false true Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name Emanate Health is the sole member of the four organizations listed in Schedule A, Part I, Line 12g and shares a central governing body that controls the group of entities. Through this structure, Emanate Health has maintained a historic and continuing relationship with the four supported organizations. Emanate Health was formed in 1983, and has maintained this historical relationship with these supported entities throughout. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 62224 62224 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY EMANATE HEALTH PAID $377,802 IN DUES TO THE HOSPITAL ASSOCIATION OF SOUTHERN CALIFORNIA (HASC) TO COVER MEMBERSHIP IN THE CALIFORNIA HOSPITAL ASSOCIATION, CALIFORNIA ASSOCIATION OF HOSPITALS AND HEALTH SYSTEMS AND HOSPITAL ASSOCIATION OF SOUTHERN CALIFORNIA. ACCORDING TO HASC, 16.47% OF THE DUES ARE ALLOCATED TOWARDS DIRECT LOBBYING ACTIVITIES. 8978988 8978988 17172487 10736158 6436329 91591072 61492856 30098216 991826 991826 46505359 HOSP/PROF EXCESS INS RECOVERIES 4367677 OPERATING LEASE - RIGHT-OF-USE 370697 DUE FROM AFFILIATES 5466937 RENT RECEIVABLES 427017 OTHER RECEIVABLES 2221938 12854266 Federal Income Taxes OTHER CURRENT LIABILITIES 5595713 HOSPITAL /PROF INSURANCE RESERVES 9764900 DUE TO AFFILIATES 0 OPERATING LEASE 94819 15455432 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote EH, EHMC, FPH, EHHC, FOUNDATION, AND EHMCF, ARE NOT-FOR-PROFIT CORPORATIONS AND ARE TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE APPLICABLE FRANCHISE TAX CODE OF THE STATE OF CALIFORNIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED ON THE ACCOMPANYING CONSOLIDATED STATEMENTS OF OPERATIONS. 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, 2024 OR 2023. X X X X X false true false false false false false true false RAJESH SHARMA PRESIDENT & CEO 1083302 0 1784500 0 13142 0 162062 0 19390 0 3062396 0 0 0 LEON CHOINERE CHIEF FINANCIAL OFFICER 385776 0 160265 0 74363 0 7930 0 10518 0 638852 0 0 0 GURJEET KALKAT CHIEF MEDICAL OFFICER 594225 0 804684 0 21227 0 69902 0 20213 0 1510251 0 0 0 ANGELA BERNACKI CHIEF PEOPLE OFFICER 368764 0 124694 0 10300 0 43033 0 27995 0 574786 0 0 0 ANGEL HOVANESSIAN VICE PRESIDENT REVENUE CYCLE 376117 0 55000 0 14067 0 17505 0 2897 0 465586 0 0 0 GUADALUPE HERRERA VICE PRESIDENT BUSINESS DEVELOPMENT 338081 0 92093 0 7803 0 13438 0 633 0 452048 0 0 0 DANIEL JAMES NASH CHIEF INFORMATION SYSTEMS 289530 0 20000 0 10830 0 10001 0 8512 0 338873 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Emanate Health provides a nonqualified deferred compensation plan to its officers. Rajesh Sharma - Participated in a supplemental nonqualified deferred compensation plan. He had $144,748 of nonvested benefits accrue in 2024. This amount is included in Part II (C) Retirement and other deferred compensation. Leon Choinere - Participated in a supplemental nonqualified deferred compensation plan. He had $51,144 in benefits vest in 2024. This amount is included in Part II (B)(iii) Other compensation. Angela Bernacki - Participated in a supplemental nonqualified deferred compensation plan. She had $26,904 of nonvested benefits accrue in 2024. This amount is included in Part II (C) Retirement and other deferred compensation. Gurjeet Kalkat - Participated in a supplemental nonqualified deferred compensation plan. He had $55,892 of nonvested benefits accrue in 2024. This amount is included in Part II (C) Retirement and other deferred compensation. Schedule J, Part I, Line 7 Non-fixed payments Bonuses paid by Emanate Health are non-fixed. The Compensation Committee of the Board approves annual short term incentive (STI) and long term incentive (LTI) plan targets for the coming year. At the annual Compensation Committee meeting after the approval of the annual audit, the Compensation Committee reviews actual incentive plan results and the bonus compensation is based on the actual results received on the STI and LTI targets. The annual assessment by the compensation consultant (AON) includes base salary and the bonus compensation, to ensure that the total compensation is reasonable as per the industry standards and the market trends. Form 990, Part V, Line 2a Number of employees reported on Form W-3 Emanate health serves as the common paymaster for itself and its related entities. The number of employees reported on Part V, Line 2a represents only individuals who are employees of Emanate Health. It does not include employees of the related entities for which Emanate Health provides payroll processing services. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall have power to transact all business of this corporation, subject to any prior limitations imposed by law or by the Board All decisions and actions taken by the Executive Committee are subject to ratification by the full Board at the next regularly scheduled Board meeting, provided, however, that the Executive Committee has the authority to make final decisions with respect to the following items or circumstances without ratification by the full Board: (i) an ethical or legal breach by a Board member or senior executive; (ii) an acquisition of a physician practice that does not involve a merger or consolidation of the corporation and that the Executive Committee determines not to be of sufficient importance to the overall strategy of the corporation to require ratification by the full Board; (iii) related to a cyber security event; or (iv) such matters as are delegated by the Board of Directors to the Executive Committee for final action or decision. Form 990, Part VI, Line 11b Review of form 990 by governing body 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 CHIEF FINANCIAL OFFICER FOR THE FINAL REVIEW. THE TAX PREPARER PRESENTS FORM 990 TO THE AUDIT AND COMPLIANCE COMMITTEE FOR APPROVAL. THE BOARD DELEGATED REVIEW AND APPROVAL TO THE AUDIT AND COMPLIANCE COMMITTEE. Form 990, Part VI, Line 12c Conflict of interest policy 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 THE 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, Line 15a Process to establish compensation of top management official 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 23, 2024. 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 23, 2024, 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 23, 2024 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 EXECUTIVES 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, Line 15b Process to establish compensation of other employees 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 23, 2024. 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 23, 2024, 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 23, 2024 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 EXECUTIVES 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, Line 19 Required documents available to the public UPON REQUEST, AN AUDIT REPORT IS AVAILABLE AS REQUIRED. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 11g Other Fees CONTRACT LABOR - Total Expense: 1299400, Program Service Expense: 1277556, Management and General Expenses: 21844, Fundraising Expenses: ; OTHER FEES - Total Expense: 13011016, Program Service Expense: 12230641, Management and General Expenses: 780375, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances HOME HEALTH FUND BALANCE TRANSFERRED - -9289242; related party transfer adjustment - 54472; Total - -9234770; CITRUS VALLEY RX LLC 140 W COLLEGE ST PO BOX 6108 Covina CA 91722 811738481 PHARMACY SERVICES - INACTIVE CA 0 0 EMANATE HEALTH EMANATE HEALTH MEDICAL CENTER 140 W COLLEGE STREET PO BOX 6108 Covina CA 917225108 956006469 ACUTE CARE HOSPITAL CA 501(c)(3) 3 Emanate Health true EMANATE HEALTH HOSPICE 140 W COLLEGE STREET PO BOX 6108 Covina CA 917225108 953493611 HOME HEALTH & HOSPICE CARE CA 501(c)(3) 10 Emanate Health true EMANATE HEALTH FOUNDATION 140 W COLLEGE STREET PO BOX 6108 Covina CA 917225108 952534063 EXEMPT ORGANIZATION SUPPORT & MANAGEMENT CA 501(c)(3) 7 Emanate Health true EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL 140 W COLLEGE STREET PO BOX 6108 Covina CA 917225108 952413054 ACUTE CARE HOSPITAL CA 501(c)(3) 3 Emanate Health true EMANATE HEALTH MEDICAL CARE FOUNDATION 1041 W BADILLO STREET SUITE 104 COVINA CA 917224113 881880613 ACUTE CARE HOSPITAL CA 501(c)(3) 3 Emanate Health true EMANATE HEALTH MSO 210 W SAN BERNARDINO ROAD Covina CA 91723 812647150 MANAGEMENT SERVICES CA EMANATE HEALTH C Corporation 1 true true false false true false false false false false true false true false true true false false false true EMANATE HEALTH MSO A 3031664 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER A 94548 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER FOUNDATION A 220920 FAIR MARKET VALUE EMANATE HEALTH MSO A 135825 FAIR MARKET VALUE EMANATE HEALTH MSO D 39396834 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER L 65545368 FAIR MARKET VALUE EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL L 15419438 FAIR MARKET VALUE EMANATE HEALTH HOSPICE L 402192 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER FOUNDATION L 1993900 FAIR MARKET VALUE EMANATE HEALTH MSO L 403301 FAIR MARKET VALUE EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL O 49174465 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER O 205655018 FAIR MARKET VALUE EMANATE HEALTH MEDICAL CENTER FOUNDATION O 7305381 FAIR MARKET VALUE EMANATE HEALTH FOUNDATION O 355073 FAIR MARKET VALUE EMANATE HEALTH HOSPICE O 2447116 FAIR MARKET VALUE EMANATE HEALTH HOSPICE S 9289232 FAIR MARKET VALUE