2024-10-30T14:54:27-05:00 2023-12-31 346565596 ERNST & YOUNG LLP 560 MISSION STREET STE 1600 SAN FRANCISCO CA 94105 990 2023-01-01 822949880 MULTICARE REHABILITATION SPECIALISTS PC MULT 2534598141 PO BOX 5299 TACOMA WA 98415 MARK MARIANI CHAIR 2534598141 2024-10-30 0 1 EVA NITTA P01286320 4158948000 2023 2024-10-15 13:58:12Z MARK MARIANI PO BOX 5299 TACOMA WA 98415 1116500 0 X HTTPS://WWW.MULTICARE.ORG/ X 2017 WA TO SUPPORT THE EXPANSION AND THE DELIVERY OF THE MUSCULOSKELETAL REHABILITATION SERVICES TO THE COMMUNITY. 2 0 0 0 0 0 0 0 2208961 2812323 0 0 0 -1695823 2208961 1116500 0 0 0 0 0 0 0 0 0 110 284 110 284 2208851 1116216 8426409 11238526 0 77 8426409 11238449 TO SUPPORT THE EXPANSION AND THE DELIVERY OF THE MUSCULOSKELETAL REHABILITATION SERVICES TO THE COMMUNITY. 0 0 0 0 2812323 MULTICARE REHABILITATION SPECIALISTS P.C. IS A HIGHLY SPECIALIZED TAX EXEMPT HEALTHCARE ENTITY THAT COMBINES THE MUSCULOSKELETAL OUTPATIENT REHABILITATION SERVICES OF ITS SOLE MEMBER, MULTICARE HEALTH SYSTEM ("MHS") (A TAX-EXEMPT HEALTHCARE ORGANIZATION), WITH THE REHABILITATION SERVICES PROVIDED BY OLYMPIC SPORTS AND SPINE REHABILITATION P.C., A WASHINGTON PROFESSIONAL SERVICE CORPORATION ("OSSR") ALL WITH THE OBJECTIVE OF EXPANDING THE ACCESSIBILITY IN THE STATE OF WASHINGTON TO HIGH-QUALITY, COST EFFECTIVE, AND PATIENT-CENTRIC MUSCULOSKELETAL REHABILITATION SERVICES TO FULFILL AN UNMET COMMUNITY NEED. 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 WA X CALE MIDDLETON 2534598059 820 A STREET TACOMA WA 98402 ROBERT TAMURIAN MD TREASURER,PHYSICIAN 6.00 46.00 X X 0 1177744 50815 MARK MARIANI MD CHAIR,SECRETARY,PHYS.-EXEC 6.00 46.00 X X 0 388059 48386 0 1565803 99201 0 0 1 0 0 PHYSICAL &OCC THERAPY 621340 2812323 2812323 2812323 NON-CONTROLLING INTERE 900099 -1695823 -1695823 -1695823 1116500 2812323 0 -1695823 78 78 ADMINISTRATIVE EXPENSES 206 206 284 0 284 0 1462 1261 8424947 11237265 8426409 11238526 77 0 77 X 8426409 11238449 0 8426409 11238449 8426409 11238526 X 1116216 1695824 X 0 1 X 1 0 X X 1 MULTICARE HEALTH SYSTEM 911352172 3 1 0 2812323 1 0 2812323 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART I, COLUMN (VI) AND PART VI: MULTICARE REHABILITATION SPECIALISTS,PC SUPPORTS MULTICARE HEALTH SYSTEM'S OBJECTIVE TO EXPAND ACCESSIBILITY OF HIGH-QUALITY, COST EFFECTIVE, AND PATIENT-CENTRIC CARE THROUGH THE COMBINATION OF MUSCULOSKELETAL OUTPATIENT REHABILITATION SERVICES AND REHABILITATION SERVICES. 0 DUE FROM AFFILIATES 11237265 11237265 X PART X, LINE 2: "MRS, PC IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF MULTICARE HEALTH SYSTEM (MHS). THE FOOTNOTE ON THE CONSOLIDATED FINANCIAL STATEMENTS READS: "ASC SUBTOPIC 740 10, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN MHS' CONSOLIDATED FINANCIAL STATEMENTS. THIS TOPIC ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ONLY TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD AT THE EFFECTIVE DATE MAY BE RECOGNIZED OR CONTINUE TO BE RECOGNIZED UPON ADOPTION. IN ADDITION, THIS TOPIC PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. OTHER THAN MEDIS, INC., PHYSICIANS OF SOUTHWEST WASHINGTON, LLC AND OLYMPIC SPORTS & SPINE, PLLC, WHICH ARE ALL TAXABLE ENTITIES, ALL OF THE OTHER ENTITIES HAVE OBTAINED DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME." 0 1 0 0 0 0 0 0 0 ROBERT TAMURIAN MD TREASURER,PHYSICIAN 0 1082099 0 83169 0 12476 0 19800 0 31015 0 1228559 0 0 MARK MARIANI MD CHAIR,SECRETARY,PHYS.-EXEC 0 384392 0 0 0 3667 0 19800 0 28586 0 436445 0 0 PART I, LINE 4B ROBERT TAMURIAN, MD, AND MARK MARIANI, MD, ARE PARTICIPATING IN A 457(F) PLAN BUT NO AMOUNTS WERE PAID OUT IN 2023. THE PLAN COVERS EMPLOYEES WHO ARE PRIMARILY A SELECT GROUP OF MANAGEMENT (THE EXECUTIVE GROUP) OR HIGHLY COMPENSATED EMPLOYEES. THIS TYPE OF ARRANGEMENT CONTAINS A RISK OF FORFEITURE AND SOME OF THE ACCOUNTS USE A NON-COMPETE CLAUSE. THE EXECUTIVE GROUP ACCOUNTS CONTAIN A ROLLING 5-YEAR CLIFF 50% VESTING SCHEDULE AND ONCE THAT IS BEING MET THE PARTICIPANT RECEIVES 50% OF THE ACCOUNT, WITH A 100% VESTING UPON AGE 62 OR 5 YEARS OF PRIOR EMPLOYMENT. FOR THE HIGHLY COMPENSATED GROUP (PLAN'S LEGACY PHYSICIAN PARTICIPANT GROUP) DISTRIBUTION OF BALANCES PAID REPRESENTED VESTED AMOUNT DURING THE YEAR. THE PAYMENTS WERE TAXED AND INCLUDED IN COLUMN B,(III). PART I, LINE 3: MULTICARE REHABILITATION SPECIALISTS PC RELIED ON A RELATED ORGANIZATION, MULTICARE HEALTH SYSTEM, TO ESTABLISH THE COMPENSATION FOR THE ORGANIZATION'S CHAIR. SEE SCHEDULE O, PART VI, LINE 15 NARRATIVE FOR PROCESS USED BY MULTICARE HEALTH SYSTEM. SCHEDULE J, PART I & II, SUPPLEMENTAL THE REPORTABLE COMPENSATION FOR THE OFFICERS OF THE CORPORATION IS BASED ON THE TOTAL AMOUNT PAID DURING THE YEAR FOR MANAGEMENT AND LEADERSHIP OF MULTICARE HEALTH SYSTEM AND ITS SUBSIDIARIES, INCLUDING CURRENT YEAR PAYMENTS OF AMOUNTS REPORTED IN PRIOR YEARS AS CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS AND DEFERRED COMPENSATION PLANS, TOGETHER WITH INVESTMENT EARNINGS FROM THOSE PRIOR YEAR CONTRIBUTIONS. THE AMOUNTS UNDER OTHER COMPENSATION, REPORTED ON SCHEDULE J, COLUMN C, INCLUDE DEFERRED COMPENSATION, AND THE VALUE OF MEDICAL, DENTAL, LIFE, DISABILITY INSURANCE, AND PENSION BENEFITS. COMPENSATION ON THIS TAX RETURN INCLUDES AMOUNTS THAT ARE NOT VESTED, ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE AND MAY NOT BE PAID OUT IN THE FUTURE. THE PROCESS FOR DETERMINING EXECUTIVE COMPENSATION AT MULTICARE HEALTH SYSTEM (I) COMPLIES WITH THE IRS FORM 990 INSTRUCTIONS; (II) IS DETERMINED BY A SEPARATE COMMITTEE OF THE BOARD OF DIRECTORS WHOSE MEMBERS ARE ALL INDEPENDENT, DO NOT HAVE A CONFLICT OF INTEREST, AND ARE NON-PAID; AND (III) IS ANNUALLY EVALUATED IN THE CONTEXT OF COMPENSATION DATA GATHERED BY INDEPENDENT EXTERNAL CONSULTANTS FROM A PEER GROUP COMPRISED OF SIMILAR HIGH PERFORMING HEALTHCARE INSTITUTIONS, PRIMARILY INTEGRATED HEALTHCARE ORGANIZATIONS. COMPENSATION PAID IS DETERMINED TO BE REASONABLE AND NECESSARY BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND THE INDEPENDENT EXTERNAL CONSULTANT. IN ADDITION, A SIGNIFICANT PORTION OF COMPENSATION IS AT RISK AND BASED ON ACHIEVEMENT OF GOALS SET BY THE BOARD OF DIRECTORS AT THE START OF EACH YEAR IN AREAS SUCH AS PATIENT SAFETY, QUALITY, WORKFORCE DEVELOPMENT, FINANCE AND OTHER MISSION-RELATED AREAS. THE BOARD PLACES A HIGH PRIORITY ON THE NEED TO RECRUIT AND RETAIN A STRONG LEADERSHIP TEAM AND TO CREATE A HIGHLY MOTIVATED AND ENGAGED WORKFORCE TO DRIVE SUPERIOR ORGANIZATIONAL PERFORMANCE IN ORDER TO ACHIEVE TOP TIER INTEGRATED CARE DELIVERY SYSTEM STATUS. THE EXECUTIVE COMPENSATION COMMITTEE ROUTINELY REVIEWS BENEFITS AND RETIREMENT PROGRAMS TO ENSURE THE PLANS ARE MARKET-BASED AND OTHERWISE CONSISTENT WITH IRS GUIDELINES. THE OFFICERS OF MULTICARE HEALTH SYSTEM, 91-1352172, ALSO FULFILL OFFICER AND EXECUTIVE FUNCTIONS FOR ITS RELATED ENTITIES. COMPENSATION DISCLOSED IS REPORTED TO THE RELATED ENTITIES TAX RETURNS IN ACCORDANCE WITH IRS REGULATIONS, BUT IS NOT CHARGED TO THE SUBSIDIARY OR AFFILIATE. AN OFFICER LISTED DEVOTES AN AVERAGE OF 52 HOURS PER WEEK TO PERFORM HIS OR HER RESPONSIBILITIES. FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS MULTICARE HEALTH SYSTEM, A RELATED TAX-EXEMPT ENTITY, IS THE SOLE CORPORATE MEMBER OF MULTICARE REHABILITATION SPECIALISTS PROFESSIONAL CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A CLASSES OF PERSONS AND THE NATURE OF THEIR RIGHTS: MULTICARE REHABILITATION SPECIALISTS'S PROFESSIONAL CORPORATION (MRS) BOARD CONSISTS OF THREE DIRECTORS WHO ARE LEGALLY AUTHORIZED TO PRACTICE MEDICINE IN THE STATE OF WA. THE SOLE MEMBER OF MRS, MULTICARE HEALTH SYSTEM, APPOINTS THE THREE DIRECTORS AND ACTS THROUGH ITS DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS REQUIRING APPROVAL THE DECISIONS THAT REQUIRE MULTICARE HEALTH SYSTEM'S APPROVAL ARE: - ANY AMENDMENTS TO ARTICLES AND BYLAWS OF THE MULTICARE REHABILITATION SPECIALISTS PROFESSIONAL CORPORATION (MRS), ANY MERGERS, CONSOLIDATIONS, PROPOSED DISSOLUTION, STRATEGIC PLANS, MONETARY OBLIGATION OVER $25,000, ANY SALE, LEASE, EXCHANGE OF AN ASSET OR MATERIAL TRANSACTION, BANKRUPTCY, INSOLVENCY, JUDICIAL RELIEF FROM CREDITS, COMMENCING OR DEFENDING ANY-SUIT OR SETTLING LEGAL CLAIMS, ANY ACTION THAT MIGHT JEOPARDIZE THE TAX-EXEMPT STATUS AND THE APPROVAL OF THE MRS ANNUAL BUDGET. ALL OTHER DECISIONS ARE MADE BY THE MRS P.C. DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED BY MANAGEMENT AND/OR GOVERNING BODY TO REVIEW 990 THE FORM 990 IS PREPARED BY INTERNAL STAFF AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS REVIEWED AND APPROVED BY THE SECRETARY OF THE BOARD AND THE BOARD RECEIVES A COPY BEFORE IT IS FILED. THE FORM 990 IS THEN FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS USED TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST THE BOARD, THROUGH UTILIZATION OF MULTICARE HEALTH SYSTEM (THE MEMBER), HAS ACCOUNTABILITY FOR OVERSIGHT OF THE PROCESS FOR DISCLOSURE, EVALUATION, AND MANAGEMENT OF CONFLICTS OF INTEREST INVOLVING ANY DIRECTOR ON THE BOARD. IN ACCORDANCE WITH THE CONFLICTS OF INTEREST POLICY, THESE INDIVIDUALS ARE REQUIRED TO COMPLETE THE CONFLICTS OF INTEREST QUESTIONNAIRE AT LEAST ANNUALLY, AND HAVE AN ONGOING OBLIGATION TO UPDATE THE DISCLOSURE IN THE EVENT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARISES. THE CONFLICT OF INTEREST QUESTIONNAIRE INCLUDES A STATEMENT THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE ORGANIZATION MUST ENGAGE PRIMARILY IN ACTIVITIES THAT FURTHER ITS TAX EXEMPT PURPOSES. WRITTEN DISCLOSURES ARE REVIEWED BY THE COMPLIANCE OFFICER, AND IN CERTAIN CIRCUMSTANCES, THERE IS FURTHER REVIEW BY THE GENERAL COUNSEL AND THE MEMBER. NO PERSON WITH A CONFLICT OF INTEREST PARTICIPATES IN AN ACTIVITY RELATED TO THE CONFLICT OF INTEREST UNLESS DISCLOSED, RESOLVED, AND PERMITTED IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD, THROUGH UTILIZATION OF THE MULTICARE HEALTH SYSTEM (A RELATED TAX-EXEMPT ORGANIZATION) (THE MEMBERS') COMPENSATION COMMITTEE, CONSISTING OF INDEPENDENT, NON-PAID, MHS BOARD MEMBERS, ARE ACCOUNTABLE FOR ENSURING AND APPROVING A REASONABLE TOTAL COMPENSATION PACKAGE, CONSISTENT WITH ITS COMPENSATION PHILOSOPHY, FOR THE PHYSICIAN EXECUTIVE FOR HIS MANAGEMENT AND LEADERSHIP OF MULTICARE HEALTH SYSTEM ENTITIES. THE COMPENSATION COMMITTEE DIRECTS THE DEVELOPMENT AND IT APPROVES ANNUAL GOALS AND PERFORMANCE CRITERIA THAT ARE USED TO DETERMINE VARIABLE COMPENSATION OPPORTUNITIES FOR THE PHYSICIAN EXECUTIVE. THE COMPENSATION COMMITTEE ASSESSES PERFORMANCE AGAINST THESE GOALS AND PERFORMANCE CRITERIA, WHICH INCLUDE IMPROVING PATIENT CARE, CARE ACCESS TO THE UNDERSERVED, CLINICAL OUTCOMES, AND PATIENT SAFETY, AS WELL AS EARNING AN OPERATING MARGIN TO ENABLE INVESTMENT IN PEOPLE, TECHNOLOGY, AND FACILITIES. THE COMPENSATION COMMITTEE SELECTS AND ENGAGES A QUALIFIED INDEPENDENT COMPENSATION CONSULTANT EACH YEAR TO REVIEW AND ANALYZE THE TOTAL COMPENSATION PACKAGE FOR ALIGNMENT WITH APPROPRIATE PRACTICES FOR SIMILAR NOT-FOR-PROFIT HEALTHCARE SYSTEMS. THE COMPENSATION COMMITTEE, AS PART OF ITS ANALYSIS, OBTAINS FROM THE INDEPENDENT COMPENSATION CONSULTANT APPROPRIATE COMPARABILITY DATA, INCLUDING TOTAL COMPENSATION PAID BY SIMILARLY SITUATED NOT-FOR-PROFIT HEALTH CARE ORGANIZATIONS FOR POSITIONS THAT ARE FUNCTIONALLY COMPARABLE. THE COMPENSATION DELIBERATION AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE INDEPENDENT CONSULTANT ANALYZING THE COMPENSATION IS ENGAGED EVERY 3 YEARS AND PROVIDES AN OPINION LETTER COVERING THAT 3-YEAR PERIOD. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED CONSOLIDATED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES FROM NONCONTROLLING INTEREST 1,695,824. MULTICARE HEALTH SYSTEM 314 MARTIN LUTHER KING JR WAY 11 TACOMA WA 98405 911352172 HOSPITAL WA 501(C)(3) LINE 3 N/A 0 MULTICARE FOUNDATIONS 409 S J STREET TACOMA WA 98405 911514257 SOLICIT CONTRIBUTIONS WA 501(C)(3) LINE 7 MULTICARE HEALTH SYSTEM 1 MARY BRIDGE CHILDREN'S FOUNDATION 409 S J STREET TACOMA WA 98405 943030039 SOLICIT CONTRIBUTIONS WA 501(C)(3) LINE 7 MULTICARE HEALTH SYSTEM 1 CHVI PROFESSIONAL CORPORATION 222 N J STREET TACOMA WA 98403 475457904 HOSPITAL WA 501(C)(3) LINE 3 MULTICARE HEALTH SYSTEM 1 NAVOS POBOX 46420 SEATTLE WA 98126 910848698 HOSPITAL WA 501(C)(3) LINE 3 MULTICARE HEALTH SYSTEM 1 GREATER LAKES MENTAL HEALTHCARE 9330 59TH AVE SW LAKEWOOD WA 98499 916064184 HOSPITAL WA 501(C)(3) LINE 3 MULTICARE HEALTH SYSTEM 1 YAKIMA VALLEY MEMORIAL HOSPITAL ASSOCIATION 2811 TIETON DR YAKIMA WA 98902 910567263 HOSPITAL WA 501(C)(3) LINE 3 MULTICARE HEALTH SYSTEM 1 OLYMPIC SPORTS & SPINE PLLC 6050 TACOMA MALL BLVD TACOMA WA 98409 822950138 HEALTHCARE SERVICES WA MRS PC RELATED 0 0 0.80070 AUBURN IMAGING PARTNERS POBOX 26730 FEDERAL WAY WA 98093 202539907 HEALTHCARE WA N/A N/A 0 0 VP SURGERY CENTER OF AUBURN 1002 15TH AVE SW STE 215 AUBURN WA 98001 371668651 HEALTHCARE WA N/A N/A 0 0 REDICLINIC OF WA 9 E GREENWAY PLAZA STE 2950 HOUSTON TX 77046 471808980 HEALTHCARE TX N/A N/A 0 0 INDIGO IDAGO SERVICES LLC 2836 N RAMSEY ROAD COEUR DALENE ID 83815 883796666 HEALTHCARE SERVICES ID N/A N/A 0 0 PHYSICIANS OF SW WA LLC 1300 EVERGREEN PARK DRIVE SW STE 20 OLYMPIA WA 98502 911717066 HEALTHCARE SERVICES WA N/A N/A 0 0 MYRIADD SUPPLY NETWORK 820 A STREET TACOMA WA 98402 873856218 HEALTHCARE SERVICES WA N/A N/A 0 0 MEDIS CORPORATION 315 S K STREET TACOMA WA 98405 911111928 BLDG. RENTAL & CONSULTING WA N/A C 0 COMMENCEMENT RE 18 FORUM LANE GRAND CAYMAN CJ KY11107 MALPRACTICE INSURANCE CJ N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0