2025-11-14T14:28:01+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 952534063 Emanate Health Foundation EMAN 6268142421 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 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 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 6252162 false X EMANATEHEALTH.ORG X 1967 CA FUND DEVELOPMENT PROGRAMS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, AND EMANATE HEALTH HOSPICE. 16 14 7 75 0 5831045 1472094 0 539136 490620 -83103 21000 6287078 1983714 2213138 4512901 0 556810 489962 0 770102 329832 312231 3099780 5315094 3187298 -3331380 21088081 19156420 992543 1139857 20095538 18016563 A PHILANTHROPIC ORGANIZATION DEDICATED TO PROVIDING FINANCIAL, EDUCATIONAL, AND OTHER RESOURCES IN ACCOMPLISHING THE MISSION, VISION, AND VALUES OF EMANATE HEALTH. false false 4512901 4512901 FUND DEVELOPMENT PROGRAMS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, AND FOOTHILL PRESBYTERIAN HOSPITAL, WHICH ARE ALSO EXEMPT ENTITIES. 4512901 true true false false false false false false false true true true false false true true false true false false false false false false true true false true false true false false false false false false false false false false true false false false false true false false false false true 13 0 true 7 true false false false false false true true false false false false false false X 16 14 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 6269387595 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 GREG LEHR EDD CHIEF PHILANTHROPY OFFICER 40.0 0 X X 220918 0 7330 LISA FUERST CHAIR 2.0 13.0 X X 0 0 0 MELISSA HARRIS TREASURER 2.0 0 X X 0 0 0 MIKE STARR SECRETARY 2.0 0 X X 0 0 0 RAJESH SHARMA PRESIDENT & CEO 2.0 38.0 X X 0 2880944 181452 SANJAY KHEDIA MD VICE CHAIR 2.0 13.0 X X 0 0 0 ADAM CAPITANO DIRECTOR 1.0 0 X 0 0 0 ANDREW DILWICIUS DIRECTOR 1.0 0 X 0 0 0 BONNIE KASAMATSU DIRECTOR 1.0 0 X 0 0 0 DUMRONG TANGCHITNOB MD DIRECTOR 1.0 0 X 0 0 0 JOSE GUTIERREZ DIRECTOR 2.0 0 X 0 0 0 MARY JANE BETTFREUND DIRECTOR 1.0 0 X 0 0 0 PATRICIA SERIO DIRECTOR 1.0 0 X 0 0 0 RICHARD PEDEVILLANO DIRECTOR 1.0 0 X 0 0 0 SHARON YEE MD DIRECTOR 1.0 13.0 X 0 0 0 UDAY GADGIL MD DIRECTOR 1.0 0 X 0 0 0 LEON CHOINERE CHIEF FINANCIAL OFFICER 2.0 38.0 X 0 620404 18448 Laura Gallardo DIR. ANNUAL GIVING & COMM 40.0 0 X 115123 0 3334 336041 3501348 210564 2 false true false 0 376728 1095366 64597 1472094 0 0 0 0 0 675741 675741 0 0 3910859 4095980 -185121 0 -185121 -185121 168268 376728 168268 0 0 25200 4200 21000 21000 0 0 0 0 0 1983714 0 0 511620 4512901 4512901 228248 9130 219118 168851 6754 162097 5428 217 5211 58266 2331 55935 29169 1167 28002 80995 3240 77755 4515 181 4334 2750 110 2640 59268 2371 56897 91441 0 3658 87783 15691 628 15063 3648 146 3502 15376 615 14761 DUES AND SUBSCRIPTIONS 37689 1509 36180 LICENSES AND TAXES 858 34 824 0 0 0 0 5315094 4512901 32091 770102 1306 126768 4098378 187765 365000 365000 119582 518241 0 0 0 0 9954 100252 239630 223392 19886 16238 16473975 17842156 0 0 0 21088081 19156420 17074 42015 0 0 975469 1097842 992543 1139857 X 7176600 8314258 12918938 9702305 20095538 18016563 21088081 19156420 X -3331380 959524 9513 283368 X false true true false X 2523164 945691 2579568 5831045 1502607 13382075 0 0 2523164 945691 2579568 5831045 1502607 13382075 919015 12463060 577265 666501 492292 635999 675741 3047798 0 0 0 0 4000 0 4000 16433873 19500 0.75838 0.7419 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 4000.0, COLUMN E - , COLUMN F - 4000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6555026 7619 6562645 6519452 35574 6555026 6503113 16339 6519452 6490990 12123 6503113 6465508 25482 6490990 0.0 1.0 0.0 false false 239630 223392 16238 16238 Closely-held equity interests Financial derivatives FIXED INCOME SECURITIES 8444348 F MUTUAL FUNDS 6562645 F LIFE INSURANCE 867428 F EQUITY COMMON STOCKS 1405071 F ASSETS HELD IN TRUST 388912 F LIQUID ASSETS 173752 F 17842156 Federal Income Taxes PAYABLE TO AFFILIATES 427298 PAYABLE TO BENEFICIARIES 670544 1097842 X 3065951 959524 0 959524 2106427 59268 59268 2165695 915393 0 0 915393 59268 59268 974661 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE RESTRICTED INVESTMENTS TO BE HELD IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT HOSPICE, HEALTH CARE SERVICES, AND SCHOLARSHIPS. 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. AUTUMN NOCTURNE 321046 214754 106292 79027 142 8000 19123 GOLF TOURNAMENT 223950 161974 61976 6629 1176 54171 0 544996 376728 168268 85656 1318 8000 73294 168268 0 0 0 25200 3500 700 true 0.83 25200 3500 700 CA true false false 0 1.0 Stephen Steckbeck 140 W College Street PO Box 6108 Covina CA 917225108 false true 25200 Schedule G, Part III, Line 17 Distributions required under state law STATE=CALIFORNIA,MANDATORY DISTRIBUTION AMOUNT=25200; true EMANATE HEALTH MEDICAL CENTER 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 956006469 501(C)(3) 4512611 0 N/A N/A TO PROVIDE FUNDING TO ASSIST OPERATIONS OF ITS ACUTE CARE FACILITY. 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds CONTRIBUTIONS AND TRANSFERS ARE MADE TO AFFILIATED/SUPPORTED ORGANIZATIONS TO ASSIST WITH THE FUNDING OF EXEMPT PURPOSE ACTIVITIES. 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 GREG LEHR EDD CHIEF PHILANTHROPY OFFICER 187896 0 20000 0 13022 0 6868 0 462 0 228248 0 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 FOUNDATION IS AN AFFILIATE OF EMANATE HEALTH. EMANATE USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE COMPENSATION COMMITTEE. 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. X Fundraising Auction Items 92 53222 Other - Sales Price X Food - Fundraising Refreshments 2 10875 Other - Sales Price X Toys 1 500 Other - Sales Price 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Fundraising Auction Items Number of contributions Other - Food - Fundraising Refreshments Number of contributions Other - Toys Number of contributions Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE FILING ORGANIZATION DOES NOT DIRECTLY COMPENSATE ITS TOP MANAGEMENT OFFICIAL; RATHER, THEIR COMPENSATION IS PAID BY A RELATED ORGANIZATION, EMANATE HEALTH. THE CHIEF PHILANTROPHY OFFICER'S COMPENSATION IS BASED ON EMANATE'S PAY PHILOSOPHY, WHICH IS TO PAY THE MEDIAN MARKET RATE FOR NON-EXECUTIVE POSITIONS. 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 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 CFO 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 THESE 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Restricted funds transferred from affiliates - 283368; Total - 283368; 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 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 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 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 CARE FOUNDATION 1041 W BADILLO STREET SUITE 104 COVINA CA 917224113 881880613 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 true false false false false false false false false false false true true true false false false false