﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-13T11:47:11+00:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>135565207</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KPMG LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>301 Main Street Suite 2150</AddressLine1Txt>
        <CityNm>Baton Rouge</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>70801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953643829</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PIH Health Adult Day Healthcare</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PIHH</BusinessNameControlTxt>
      <PhoneNum>5626980811</PhoneNum>
      <USAddress>
        <AddressLine1Txt>12401 Washington Blvd</AddressLine1Txt>
        <CityNm>Whittier</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90602</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Vid Shivaraman</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <SignatureDt>2025-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Brittany Elliser</PreparerPersonNm>
      <PTIN>P01284594</PTIN>
      <PhoneNum>2253444000</PhoneNum>
      <PreparationDt>2025-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" softwareId="23017437" softwareVersionNum="2023v6.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>0</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>0</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>25</OtherExpensesTotalAmt>
      <TotalExpensesAmt>25</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-25</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-2792906</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-2792931</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2792906</BOYAmt>
        <EOYAmt>2792931</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-2792906</BOYAmt>
        <EOYAmt>-2792931</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTING THE HEALTH OF THE COMMUNITY THROUGH THE OPERATION OF AN ADULT DAY HEALTH CARE CENTER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCHEDULE O.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES WEST</PersonNm>
        <TitleTxt>SYSTEM PRESIDENT &amp; CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.100</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSALIO LOPEZ MD</PersonNm>
        <TitleTxt>SYSTEM CSO/CMO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.100</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY CHULACK</PersonNm>
        <TitleTxt>SYSTEM CAO &amp; ASST SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.100</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VID SHIVARAMAN</PersonNm>
        <TitleTxt>SYSTEM CFO &amp; ASST TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.100</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN SMOLSKIS</PersonNm>
        <TitleTxt>FORMER - SYSTEM COO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Mark Kawauchi</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>12401 Washington Blvd</AddressLine1Txt>
          <CityNm>Whittier</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90602</ZIPCd>
        </USAddress>
        <PhoneNum>5626980811</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="23017437" softwareVersionNum="2023v6.0">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType2Ind>X</SupportingOrgType2Ind>
      <SupportedOrganizationsCnt>5</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PIH HEALTH GOOD SAMARITAN HOSPITAL</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>951656366</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>false</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PIH HEALTH FOUNDATION</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>953761274</EIN>
        <OrganizationTypeCd>7</OrganizationTypeCd>
        <GoverningDocumentListedInd>false</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PIH HEALTH DOWNEY HOSPITAL</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>951903935</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>false</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PIH HEALTH WHITTIER HOSPITAL</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>951934652</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>false</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PIH HEALTH PHYSICIANS</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>953942828</EIN>
        <OrganizationTypeCd>9</OrganizationTypeCd>
        <GoverningDocumentListedInd>false</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>5</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>false</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <MajorityDirTrstSupportedOrgInd>false</MajorityDirTrstSupportedOrgInd>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name</FormAndLineReferenceDesc>
        <ExplanationTxt>PIH HEALTH ADULT DAY HEALTHCARE HAS A HISTORIC AND CONTINUING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS, AS THE ENTITIES ARE ALL MEMBERS OF AN INTEGRATED HEALTHCARE SYSTEM. THE SYSTEM IS CONTROLLED BY PIH HEALTH INC., THE SOLE MEMBER OF PIH HEALTH ADULT DAY HEALTHCARE. THE SUPPORTED ORGANIZATIONS OF PIH HEALTH ADULT DAY HEALTHCARE ARE DESIGNATED BY CLASS OR PURPOSE WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 ("THE CODE") BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, PERFORMING THE FUNCTIONS OF, OR CARRYING OUT THE PURPOSES OF QUALIFIED ORGANIZATIONS PROMOTING THE HEALTH OF THE COMMUNITY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section C, Line 1 Majority director detail</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAJORITY OF THE BOARD OF DIRECTORS OF PIH HEALTH ADULT DAY HEALTHCARE ALSO SERVE AS OFFICERS OF ITS SOLE MEMBER, PIH HEALTH, INC. AS OFFICERS OF ITS SOLE MEMBER, THE INDIVIDUALS WHO COMPRISE THE MAJORITY OF THE BOARD OF DIRECTORS OF PIH HEALTH ADULT DAY HEALTHCARE ALSO SHARE IN THE RESPONSIBILITY OF MANAGING, SUPERVISING, AND CONTROLLING BOTH SUPPORTING AND SUPPORTED ORGANIZATION(S).</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017437" softwareVersionNum="2023v6.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES &amp; FEES - 25;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26b Total Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Due from/Due to Affiliates - BOY:2792906,EOY:2792931;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTING THE HEALTH OF THE COMMUNITY THROUGH THE OPERATION OF AN ADULT DAY HEALTH CARE CENTER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ, PART III, LINE 28 - DESCRIPTION OF OTHER PROGRAM SERVICES</FormAndLineReferenceDesc>
        <ExplanationTxt>PIH HEALTH ADULT DAY HEALTHCARE HAS CEASED ITS OPERATION AS OF OCTOBER 2, 2014. THE ORGANIZATION IS INACTIVE AT THE END OF THE REPORTING TAX YEAR AND SHALL REMAIN INACTIVE UNTIL DEEMED OTHERWISE. THERE IS NO IMMEDIATE PLAN TO DISSOLVE THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>