2024-11-15T08:43:47-06:00 2023-12-31 990 2023-01-01 521692158 WASHINGTON ADVENTIST HOSPITAL FOUNDATION INC WASH 3013153030 820 WEST DIAMOND AVE 600 GAITHERSBURG MD 208781419 MAUREEN L DYMOND INTERIM CFO 3013153030 2024-11-15 1 X 2023 2024-10-15 13:58:12Z ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER FOUNDATION JOHN SACKETT 820 WEST DIAMOND AVE 600 GAITHERSBURG MD 208781419 393109 0 X WWW.ADVENTISTHEALTHCARE.COM X 1989 MD PROVIDE FINANCIAL AND OTHER ASSISTANCE TO WHITE OAK MEDICAL CENTER, CONTINUES ON SCHEDULE O. PROVIDE FINANCIAL AND OTHER ASSISTANCE TO WHITE OAK MEDICAL CENTER FOR MEETING THE MEDICAL AND HEALTHCARE NEEDS OF LOWER MONTGOMERY AND PRINCE GEORGES COUNTIES, MARYLAND. 0 0 0 0 0 0 762060 392752 0 0 0 357 -70257 0 691803 393109 259393 587477 0 0 0 0 0 0 0 50129 0 309522 587477 382281 -194368 3517082 2959638 0 0 3517082 2959638 WE EXTEND GOD'S CARE THROUGH THE MINISTRY OF PHYSICAL, MENTAL AND SPIRITUAL HEALING. 0 0 587477 587477 THE PURPOSE OF THE WASHINGTON ADVENTIST HOSPITAL FOUNDATION, D/B/A ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER FOUNDATION IS TO PROVIDE PHILANTHROPIC SUPPORT TO THE WORK AND MISSION OF ADVENTIST HEALTHCARE, INC., D/B/A ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER BY ENCOURAGING THE COMMUNITY TO SUPPORT THE MANY SERVICES AND PROGRAMS NECESSARY FOR THE HOSPITAL TO MEET THE HEALTHCARE NEEDS OF OUR COMMUNITY. DONATIONS ARE GENERATED THROUGH THE CULTIVATION OF MAJOR GIFTS, CAPITAL CAMPAIGNS, AN ANNUAL GIVING PROGRAM THAT INCLUDES EMPLOYEE GIVING. FROM THE VERY SMALLEST TO THE LARGEST, EVERY SINGLE GIFT MEANS THE BEST OF CARE IS ACCESSIBLE AND AVAILABLE TO OUR COMMUNITY. 587477 1 1 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X MAUREEN L DYMOND INTERIM CFO 3013153030 820 W DIAMOND AVE SUITE 600 GAITHERSBURG MD 208781419 ANTHONY STAHL PRESIDENT, WOMC-TERM END 11/2023 2.00 48.00 X 0 750174 184476 ANDREW DZIUBAN VP, FOUNDATION-TERM END 11/2023 40.00 X 0 238954 85196 0 989128 269672 0 0 1 0 0 392752 392752 357 357 393109 0 0 357 587477 587477 587477 587477 0 0 1613892 1893325 427729 5717 673642 359918 801819 700678 3517082 2959638 0 0 X 1141019 1185515 2376063 1774123 3517082 2959638 3517082 2959638 X -194368 -363076 X 0 1 X 1 1 1 X X X 1 ADVENTIST HEALTHCARE INC DBA WHITE OAK MEDICAL CENTER 521532556 3 1 587477 0 1 587477 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 BENEFICIAL INTEREST IN TRUSTS 164378 CONTRIBUTED ASSETS 536300 700678 X PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023 OR 2022. THE CORPORATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS AND PENALTIES IN INTEREST EXPENSE IN OPERATING EXPENSES. 1 ADVENTIST HEALTHCARE INC DBA WHITE OAK MEDICAL CENTER 820 WEST DIAMOND AVE SUITE 600 GAITHERSBURG MD 208781419 521532556 501 (C) (3) 0 587477 GENERAL SUPPORT 1 PART I, LINE 2: WASHINGTON ADVENTIST HOSPITAL FOUNDATION, INC., D/B/A ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER FOUNDATION, RAISES FUNDS TO SUPPORT ADVENTIST HEALTHCARE, INC., D/B/A ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER. IN ORDER FOR THE ORGANIZATION TO RECEIVE THESE FUNDS, A REQUEST FOR REIMBURSEMENT IS SUBMITTED TO THE FOUNDATION. THE FOUNDATION REVIEWS THE REQUEST TO ENSURE THE APPROPRIATE RESTRICTED FUNDS ARE USED TO REIMBURSE THE ENTITY. THIS ENSURES THAT THE FOUNDATION IS SPENDING FUNDS AS RESTRICTED BY DONORS. X X X X X 0 1 0 0 0 0 0 1 0 ANTHONY STAHL PRESIDENT, WOMC-TERM END 11/2023 0 465960 0 121581 0 162633 0 159581 0 24895 0 934650 0 116243 ANDREW DZIUBAN VP, FOUNDATION-TERM END 11/2023 0 196622 0 23136 0 19196 0 58118 0 27078 0 324150 0 0 PART I, LINE 3 PAY PRACTICE: ADVENTIST HEALTHCARE UTILIZES A SINGLE EMPLOYER ID FOR ALL ITS AFFILIATED ENTITIES FOR EMPLOYMENT PURPOSES. AS SUCH, ACTUAL COMPENSATION AND BENEFITS ARE CHARGED TO THE RESPECTIVE ENTITIES AND THE RESULTING COMPENSATION AND BENEFITS ARE REPORTED ON EACH AFFILIATE'S IRS FORM 990 AS IF PAID DIRECTLY BY SUCH AFFILIATE. AS APPLICABLE, THE SAME AND NON-ADDITIVE COMPENSATION AND EMPLOYMENT BENEFIT PLAN CONTRIBUTION AMOUNTS WERE ALSO DISCLOSED IN THE ADVENTIST HEALTHCARE INC. RELATED ENTITIES' RETURNS. INDEPENDENT GUIDELINES: WHEN SETTING COMPENSATION FOR THE OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND THE HIGHEST COMPENSATED EMPLOYEES, ADVENTIST HEALTHCARE FULLY COMPLIES WITH THE PROCEDURAL SAFEGUARDS EMBODIED IN IRS REGULATIONS. COMPENSATION FOR ADVENTIST HEALTHCARE OFFICERS, DIRECTORS, TRUSTEES, AND SENIOR EXECUTIVES IS ENTIRELY SET BY A COMMITTEE OF ADVENTIST HEALTHCARE BOARD OF TRUSTEES. IN SETTING COMPENSATION, THIS COMMITTEE RELIES UPON MARKET COMPARABILITY DATA PROVIDED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT WHO PROVIDES A SUMMARY OF HEALTH CARE SALARIES AND BENEFITS FOR COMPARABLE SIZED ORGANIZATIONS BOTH NATIONALLY AND IN THE ADVENTIST HEALTHCARE REGION. TO FURTHER ENSURE REASONABLENESS, BOTH COMPENSATION AND BENEFITS ARE TARGETED AT THE 50TH PERCENTILE (OR MEDIAN) OF THE MARKET. PART I, LINE 4B CERTAIN EMPLOYEES RECEIVED COMPENSATION FROM A DISTRIBUTION UNDER AN EXECUTIVE RETENTION 457F PLAN, WHICH BECAME EFFECTIVE ON JANUARY 1, 2015. PRE-TAX CONTRIBUTIONS ARE ACCUMULATED ANNUALLY AND ARE DISTRIBUTED ON JANUARY 1ST OF THE 2ND YEAR, IF STILL EMPLOYED, OR SOONER BASED ON CERTAIN EXCEPTIONS. THERE IS TYPICALLY A 2-YEAR DEFERRAL PERIOD BEFORE PAYMENTS ARE RELEASED. CONTRIBUTIONS ACCUMULATED IN 2021 WERE GENERALLY DISTRIBUTED ON JANUARY 1, 2023 IF THE EXECUTIVE IS THEN EMPLOYED AND CONTRIBUTIONS ACCUMULATED IN 2022 WILL GENERALLY BE DISTRIBUTED ON JANUARY 1, 2024 IF THE EXECUTIVE IS THEN EMPLOYED. AMOUNTS LISTED UNDER PART II, COLUMN F INCLUDE PAYOUT AMOUNTS WHICH WERE CONSIDERED DEFERRED COMPENSATION FROM THE 457F PLAN IN OUR PRIOR YEAR RETURNS AND THESE AMOUNTS ARE NOW BEING SHOWN UNDER THE OTHER REPORTABLE INCOME, COLUMN B (III). PART I, LINE 7 THE ANNUAL INCENTIVE COMPENSATION INCLUDES PAYMENTS BASED ON SATISFACTION OF PRE-DETERMINED PERFORMANCE TARGETS SUCH AS QUALITY/PATIENT SAFETY GOALS, EMPLOYEE AND PATIENT ENGAGEMENT GOALS, ORGANIZATIONAL GROWTH, AND FINANCIAL PERFORMANCE, AMONG OTHER THINGS. THE ANNUAL INCENTIVE COMPENSATION APPLIES TO DIRECTORS AND ABOVE. SUPPLEMENTAL INFORMATION: OTHER REPORTABLE COMPENSATION INCLUDES RETENTION PAYMENTS AND LUMP-SUM ADJUSTMENTS IN LIEU OF THE ACROSS-THE-BOARD INCREASE (FOR EMPLOYEES WHO ARE AT OR REACH THE RANGE MAXIMUM FOR THEIR POSITION). OTHER REPORTABLE COMPENSATION ALSO INCLUDES LONG-TERM DISABILITY COVERAGE, CELL PHONE ALLOWANCES, CASH-OUT OF UNUSED PAID TIME OFF (PTO) HOURS, IMPUTED VALUE OF LIFE INSURANCE COVERAGE, AND SEVERANCE, AS APPLICABLE. CERTAIN EXECUTIVES CAN ALSO RECEIVE REPORTABLE COMPENSATION THROUGH A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) ONCE THEY HAVE VESTED IN THE PLAN. IN 2023, THERE WERE NO SERP PAYOUTS MADE. NON-TAXABLE BENEFITS INCLUDES PRE-TAX PAYROLL DEDUCTIONS (SUCH AS FLEXIBLE MEDICAL SPENDING, DEPENDENT CARE, AND EMPLOYEE HEALTH BENEFIT PREMIUMS), AND THE EMPLOYER PORTION OF CERTAIN EMPLOYEE BENEFITS SUCH AS HEALTH INSURANCE, DENTAL INSURANCE, VISION INSURANCE, AND LIFE INSURANCE, ETC. FORM 990, PART VI, SECTION A, LINE 1A WASHINGTON ADVENTIST HOSPITAL FOUNDATION, INC. (WAHF) FILED AN ARTICLES OF DISSOLUTION IN NOVEMBER 2023 AND THERE ARE NO LONGER ANY BOARD MEMBERS AS OF 12/31/2023. A FINAL FORM 990 WILL BE FILED FOR THE CY2024, SINCE WAHF'S BANK ACCOUNT REMAINED OPENED FOR PART OF 2024. FORM 990, PART VI, SECTION A, LINE 4 WASHINGTON ADVENTIST HOSPITAL FOUNDATION, INC. (WAHF) FILED AN ARTICLES OF DISSOLUTION IN NOVEMBER 2023 AND THERE ARE NO LONGER ANY BOARD MEMBERS AS OF 12/31/2023. A FINAL FORM 990 WILL BE FILED FOR THE CY2024, SINCE WAHF'S BANK ACCOUNT REMAINED OPENED FOR PART OF 2024. FORM 990, PART VI, SECTION A, LINE 6 BY LAWS, ARTICLE II: THE GOVERNING BODY OF THE CORPORATION SHALL BE A BOARD OF TRUSTEES. THE NUMBER OF TRUSTEE SHALL BE NOT MORE THAN FIVE (5). FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES OF ADVENTIST HEALTHCARE, INC. APPOINTS THE MEMBERS OF WASHINGTON ADVENTIST HOSPITAL FOUNDATION, INC. GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF TRUSTEES APPROVES ALL ACTIONS OF MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990 WITH THE IRS, THE RETURN WAS REVIEWED BY THE ORGANIZATION'S FINANCE DEPARTMENT AND EXECUTIVE MANAGEMENT TEAM. ALSO, PRIOR TO FILING THE FORM 990 WITH THE IRS, ALL MEMBERS OF THE BOARD ARE PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, EACH FACILITY BOARD MEMBER, OFFICER, DIRECTOR AND ANY EMPLOYEE IN A POSITION THAT REQUIRES COORDINATION AND/OR NEGOTIATION WITH CONTRACTORS OR SUPPLIES, IS REQUIRED ON AN ANNUAL BASIS TO DISCLOSE ANY BUSINESS OR FINANCIAL RELATIONSHIP OUTSIDE OF THE ORGANIZATION. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, OR THE PERCEPTION OR APPEARANCE OF A CONFLICT OF INTEREST, OCCURS WHEN A COVERED PERSON IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR THAT EMPLOYEE, A RELATIVE, OR OTHER PERSON LIVING IN THE SAME HOUSEHOLD, AS A RESULT OF ADVENTIST HEALTHCARE'S BUSINESS ACTIVITIES. A RELATIVE IS DEFINED AS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH THE COVERED PERSON IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP BETWEEN AN ADVENTIST HEALTHCARE EMPLOYEE AND AN OUTSIDE FIRM OR BUSINESS ENDEAVOR, OR OTHER POTENTIAL CONFLICT OF INTEREST. HOWEVER, IF A COVERED PERSON HAS ANY BUSINESS, FINANCIAL, OR OTHER RELATIONSHIP WITH ANY ORGANIZATION WHEREBY THE EXISTENCE OF THAT RELATIONSHIP EITHER CREATES A CONFLICT OF INTEREST OR IS PERCEIVED TO CREATE A CONFLICT OF INTEREST, THE COVERED PERSON MUST DISCLOSE THIS RELATIONSHIP TO THE DESIGNATED SENIOR MANAGER, OR GOVERNING BOARD, AS THE CASE MAY BE, AT THE LOCATION WHERE THE EMPLOYEE IS ASSIGNED. THE SENIOR MANAGER WILL REVIEW THE RELATIONSHIP, MAKE COMMENTS AND RECOMMENDATIONS, AND FORWARD ALL DOCUMENTATION TO THE ORGANIZATIONAL INTEGRITY COMMITTEE FOR A FINAL DECISION. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE HUMAN RESOURCES DEPARTMENT, ORGANIZATIONAL INTEGRITY DEPARTMENT AND THE LEGAL DEPARTMENT. FORM 990, PART VI, SECTION B, LINE 15 WHEN SETTING COMPENSATION FOR EXECUTIVES, OFFICERS, KEY EMPLOYEES, AND ALL EMPLOYEES, THE ORGANIZATION FULLY COMPLIES WITH THE PROCEDURAL SAFEGUARDS EMBEDDED IN THE IRS REGULATIONS. COMPENSATION IS ENTIRELY SET BY A COMMITTEE OF THE BOARD OF TRUSTEES. IN SETTING COMPENSATION, THE GOVERNING BOARD COMMITTEE RELIES UPON MARKET COMPARABILITY DATA PROVIDED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT. TO ENSURE REASONABLENESS, COMPENSATION IS TARGETED AT THE 50TH PERCENTILE OF THE NATURAL MARKET. GENERAL EXPLANATION: EMPLOYEES OF ANY OF THE ADVENTIST HEALTHCARE INC. AND AFFILIATED TAX EXEMPT ENTITIES IN THE STATE OF MARYLAND (INCLUDING WHITE OAK MEDICAL CENTER FOUNDATION) ARE PAID THROUGH A COMMON PAYMASTER, ADVENTIST HEALTHCARE, INC., AND ARE REPORTED ON ITS FORM 941. SALARY AND BENEFIT EXPENSES REPORTED ON THEIR RESPECTIVE RETURNS ARE ACTUAL CHARGES RELATED TO THE EMPLOYEES WORKING ON THE SPECIFIC TAX EXEMPT ENTITY. HOWEVER, ALL FOUNDATION'S STAFF IS RECORDED AT THE ADVENTIST HEALTHCARE WHITE OAK MEDICAL CENTER, A DIVISION OF ADVENTIST HEALTHCARE, INC. COMPENSATION INCLUDED REGULAR BASE SALARY, BONUS, PAID TIME OFF CASH OUT (ONLY FOR EMPLOYEES WHO LEAVE OUR ORGANIZATION), TAXABLE RELOCATION ALLOWANCE, HOLIDAY GIFT, RETROACTIVE COMPENSATION ADJUSTMENT, BEREAVEMENT LEAVE, EDUCATION, AND WITHDRAWAL OF DEFERRED COMPENSATION, AS APPLICABLE. THE SAME AND NON-ADDITIVE COMPENSATION AND EMPLOYMENT BENEFIT PLAN CONTRIBUTION AMOUNTS WERE ALSO DISCLOSED IN THE ADVENTIST HEALTHCARE INC.'S RELATED ENTITIES RETURNS. VENDOR PAYMENTS FOR ANY OF THE ADVENTIST HEALTHCARE, INC. AND RELATED ENTITIES IN THE STATE OF MARYLAND ARE MADE THROUGH A COMMON PAYMASTER, ADVENTIST HEALTHCARE, INC. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST -61,516. UNCOLLECTIBLE PLEDGES -301,560. 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