2025-11-14T14:28:37+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 881880613 Emanate Health Medical Care Foundation EMAN 6269387527 1041 W BADILLO STREET SUITE 104 COVINA CA 917224113 RAJESH K SHARMA PRESIDENT 2025-11-14 true Diane Kirmaci P01578407 4155761100 2025-11-14 2024 2025-03-06 01:10:19Z RAJESH K SHARMA 1041 W BADILLO STREET SUITE 104 COVINA CA 917224113 42180247 false X WWW.EMANATEHEALTH.ORG X 2022 CA OPERATION OF MULTI-SPECIALTY MEDICAL CLINICS. 17 16 0 16 836527 110859 0 34543635 0 7636612 0 42180247 0 0 10642149 0 0 48751336 59393485 0 -17213238 27025837 37042227 39938743 67168371 -12912906 -30126144 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 54143172 41343720 Emanate Health Medical Center Foundation operates multi-specialty medical clinics that provide comprehensive care across multiple locations. The Foundation promotes public education and awareness on health and well-being, while also improving access to essential healthcare services for individuals who are unable to afford care. 54143172 true false false false 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 false true false false false false true 49 0 true 0 true true false false false false false false false false false false false X 17 16 false false false false true true true true true false false false true true true true true true false false false false CA X X Stephen Steckbeck 6269387527 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 BERNARD BOLLINGER JR ESQ TREASURER 1.0 12.0 X X 0 0 0 CLIFFORD CHRIST CHAIR 1.0 12.0 X X 0 0 0 GARY MATHEWSON SECRETARY 1.0 12.0 X X 0 0 0 PATSY GORRELL VICE CHAIR 1.0 12.0 X X 0 0 0 RAJESH SHARMA PRESIDENT & CEO 2.0 38.0 X X 0 2880944 181452 ANNA LEUNG MD DIRECTOR 1.0 12.0 X 0 0 0 ARTHUR J LUDWICK DIRECTOR 1.0 12.0 X 0 0 0 BRENDA HAYAKAWA MD COS EHFPH DIRECTOR 1.0 12.0 X 0 0 0 GEORGE FERENCZI MD DIRECTOR 1.0 12.0 X 0 0 0 LISA FUERST DIRECTOR 1.0 14.0 X 0 0 0 LUCRECIA MONTES PHARMD IHM DIRECTOR 1.0 3.0 X 0 0 0 MARY KIRCHEN IHM DIRECTOR 1.0 12.0 X 0 0 0 PHILIP MALDONADO DDS DIRECTOR 1.0 12.0 X 0 0 0 RAFFAELE CORBISIERO MD COS EHMC DIRECTOR 1.0 12.0 X 0 0 0 ROBERT GONZALES DIRECTOR 1.0 12.0 X 0 0 0 SANJAY KHEDIA MD DIRECTOR 1.0 14.0 X 0 0 0 SHARON YEE MD DIRECTOR 1.0 13.0 X 0 0 0 LEON CHOINERE CHIEF FINANCIAL OFFICER 2.0 38.0 X 0 620404 18448 0 3501348 199900 0 false true false EMANATE HEALTH MEDICAL GROUP 210 W SAN BERNARDINO RD COVINA CA 91723 PURCHASED SERVICE MEDICAL 51621261 MEDLINE INDUSTRIES INC DEPT LA 21558 PASADENA CA 911851558 Clinical and supply chain expertise 904342 MAWI CONSULTING LLC 5204 ANSDELL PLACE ARCADIA CA 91006 HEALTHCARE CONSULTING 423821 GE Precision Healthcare PO BOX 96483 CHICAGO IL 60693 PURCHASED SERVICE MEDICAL 237902 ROBINSON BARON MEDICAL CLINIC 5109 N GREER COVINA CA 91724 SURGERY SERVICES 235890 21 0 OUTPATIENT REVENUE/MEDICARE/MEDICAID PAY 622110 34543635 34543635 0 0 0 0 34543635 0 0 0 0 OTHER REVENUE 900099 5535004 5535004 PSA REVENUE 900099 1265081 1265081 MANAGEMENT FEE REVENUE 900099 836527 836527 0 0 0 0 7636612 42180247 41343720 836527 0 8494724 7722565 772159 84764 77059 7705 1508762 1371617 137145 553899 503550 50349 35012700 31500231 3512469 1038695 934493 104202 5331738 4802824 528914 0 152048 137486 14562 354129 320214 33915 1453399 1432602 20797 253 253 629489 624944 4545 117023 95043 21980 BAD DEBT EXPENSE 3333557 3333557 MEDICAL & OTHER SUPPLIES 1110663 1104750 5913 DUES AND SUBSCRIPTIONS 124211 115713 8498 OTHER EXPENSES 73290 66271 7019 20141 0 20141 0 59393485 54143172 5250313 0 0 158255 0 7275886 0 0 251044 15304 7305086 3142259 1620427 4162827 0 0 22611000 22611000 2543366 2818955 27025837 37042227 1061240 3321820 100714 359441 0 38776789 63487110 39938743 67168371 X -12912906 -30126144 -12912906 -30126144 27025837 37042227 -17213238 0 X false true true false X 2979593 551577 2428016 4325493 2590682 1734811 4162827 OTHER RECEIVABLES 940147 DEPOSITS 4672 OPERATING LEASE - RIGHT OF USE 1874136 2818955 Federal Income Taxes PAYABLE TO AFFILIATES 56476842 OPERATING LEASE 1874136 DUE TO AFFILIATES 5136132 63487110 X 38846690 0 0 38846690 3333557 3333557 42180247 56059928 0 0 56059928 3333557 3333557 59393485 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. false true false false false false false true false RAJESH SHARMA PRESIDENT & CEO 0 1083302 0 1784500 0 13142 0 162062 0 19390 0 3062396 0 0 LEON CHOINERE CHIEF FINANCIAL OFFICER 0 385776 0 160265 0 74363 0 7930 0 10518 0 638852 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation EMANATE HEALTH MEDICAL CARE FOUNDATION IS AN AFFILIATE OF EMANATE HEALTH. EMANATE HEALTH 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/CEO. PLEASE SEE ADDITIONAL EXPLANATION AT SCHEDULE O FOR FORM 990, PART VI, SECTION B, LINE 15. 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. 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 VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF OFFICERS OR KEY EMPLOYEES THE FILING ORGANIZATION DOES NOT DIRECTLY COMPENSATE ITS OFFICERS; RATHER COMPENSATION IS PAID BY A RELATED ORGANIZATION, EMANATE HEALTH. 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 EMANATE HEALTH'S 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 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 6 Classes of members or stockholders THE SOLE MEMBER OF THIS ORGANIZATION IS EMANATE HEALTH, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE ORGANIZATION'S SOLE MEMBER, EMANATE HEALTH. 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 THE 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 19 Required documents available to the public UPON REQUEST, AN AUDIT REPORT IS AVAILABLE AS REQUIRED. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. EMANATE HEALTH 140 W COLLEGE STREET PO BOX 6108 Covina CA 917225108 953885523 EXEMPT ORGANIZATION SUPPORT & MANAGEMENT CA 501(c)(3) Type II NA false 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 false 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 false 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 false 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 false EMANATE HEALTH MSO 210 W SAN BERNARDINO ROAD Covina CA 91723 812647150 MANAGEMENT SERVICES CA NA C Corporation false false false false false false false false false false false true false true true true true true false false