2025-08-13T13:58:43+00:00 2024-09-30 135565207 KPMG LLP 301 Main Street Suite 2150 Baton Rouge LA 70801 990 2023-10-01 954016278 PIH Health Management Corp PIHH 5626980811 12401 Washington Blvd Whittier CA 90602 Vid Shivaraman CFO 2025-08-13 true BRITTANY ELLISER P01284594 2253444000 2025-08-13 2023 2025-03-06 01:10:19Z James West 12401 Washington Blvd Whittier CA 90602 3205632 false X N/A X 1985 CA TO PROVIDE MANAGEMENT AND FINANCIAL SERVICES TO RELATED TAX-EXEMPT AFFILIATES. 4 0 0 0 0 0 0 0 1551459 2106275 718941 1099357 0 0 2270400 3205632 0 0 0 0 0 0 0 0 0 1551658 2106261 1551658 2106261 718742 1099371 27919893 26033393 14191293 11205422 13728600 14827971 PIH HEALTH MANAGEMENT CORP. PROVIDES MANAGEMENT AND FINANCIAL SERVICES TO OTHER RELATED TAX-EXEMPT ENTITIES. false false 2106261 2106275 FINANCIAL MANAGEMENT AND ACCOUNTING SERVICES PROVIDED TO PIH HEALTH, INC., A RELATED TAX-EXEMPT ORGANIZATION, AND ITS AFFILIATES. 2106261 true false false false false false false false false false false false true false 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 true false false false true 0 0 0 false false false false false false false false false false false false X 4 0 true false false false true true true true true false false true true true true true true false false false CA X Mark Kawauchi 5626980811 12401 Washington Blvd Whittier CA 90602 JAMES WEST DIRECTOR & CHAIR 1.5 50.7 X X 0 2523533 38737 PEGGY CHULACK DIRECTOR & SECRETARY 1.5 50.7 X X 0 1619441 32543 ROSALIO LOPEZ MD SYSTEM CSO/CMO 1.5 44.7 X X 0 1366325 48338 VID SHIVARAMAN DIRECTOR & TREASURER 1.5 50.7 X X 0 884098 197076 BRIAN SMOLSKIS FORMER - SYSTEM COO 0.0 X 0 1928328 264451 0 8321725 581145 0 true true false 0 0 MANAGEMENT SERVICES 551114 2106275 2106275 0 0 0 0 2106275 1099357 1099357 0 0 0 0 0 0 0 0 0 3205632 2106275 0 1099357 0 0 0 0 0 0 BANK SERVICE CHARGES 2106261 2106261 0 0 0 0 2106261 2106261 0 0 0 0 0 0 0 0 0 27919893 26033393 27919893 26033393 14191293 11205422 0 0 0 14191293 11205422 X 13728600 14827971 13728600 14827971 27919893 26033393 1099371 0 X false true X true false X X 5 PIH HEALTH PHYSICIANS 953942828 9 false 0 0 PIH HEALTH DOWNEY HOSPITAL 951903935 3 false 0 0 PIH HEALTH FOUNDATION 953761274 7 false 0 0 PIH HEALTH WHITTIER HOSPITAL 951934652 3 false 0 0 PIH HEALTH GOOD SAMARITAN HOSPITAL 951656366 3 false 0 0 5 0 0 false false false false false false false false false false false false false false false false Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name The supported organizations 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. Schedule A, Part IV, Section C, Line 1 Majority director detail The majority of the board of directors of PIH Health Management Corp. also serve as officers of each of its supported organizations and its sole member, PIH Health, Inc. As officers of its supported organizations and sole member, the individuals who comprise the majority of the board of directors of PIH Health Management Corp. also share in the responsibility of managing, supervising, and controlling both supporting and supported organization(s). INTERCOMPANY RECEIVABLES 26033393 26033393 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The principal operations of the Company are exempt from income taxes pursuant to Internal Revenue Code (IRC) Section 501(c)(3) and the laws of the states in which it operates and, as such, is generally not subject to federal or state income taxes. However, the Company is subject to income taxes on net income derived from a trade or business regularly carried on that does not further the organization's exempt purpose. Further, the Company is also subject to federal excise taxes pursuant to the Tax Cuts and Jobs Act. No significant income tax provision has been recorded in the accompanying consolidated financial statements for net income derived from unrelated trade or business and excise taxes. The Company measures liabilities for unrecognized tax uncertainties in accordance with ASC 740, Income Taxes, which prescribes a comprehensive model for how a company should recognize, measure, present and disclose in its financial statements uncertain tax positions that a company has taken or expects to take on a tax return. The guidance is applicable to profit-oriented entities, pass-through entities and tax-exempt organizations. Management believes it has no significant uncertain tax positions and, as such, no tax liability, benefits, interest or penalties were accrued at September 30, 2024 or 2023. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Company believes it is no longer subject to income tax examinations for years prior to 2020 for federal purposes and 2018 for California purposes. true true false false false false false false false JAMES WEST DIRECTOR & CHAIR 0 1565657 0 383472 0 574404 0 18000 0 20737 0 2562270 0 552201 ROSALIO LOPEZ MD SYSTEM CSO/CMO 0 1028860 0 104954 0 232511 0 40500 0 7838 0 1414663 0 215904 PEGGY CHULACK DIRECTOR & SECRETARY 0 909522 0 151215 0 558704 0 18000 0 14543 0 1651984 0 545719 VID SHIVARAMAN DIRECTOR & TREASURER 0 782967 0 93639 0 7492 0 176607 0 20469 0 1081174 0 0 BRIAN SMOLSKIS FORMER - SYSTEM COO 0 833329 0 160594 0 934405 0 241053 0 23398 0 2192779 0 721922 Schedule J, Part I, Line 4a Severance or change-of-control payment BRIAN SMOLSKIS RECEIVED SEVERANCE PAYMENTS DURING THE CALENDAR YEAR. THE PAYMENT IS INCLUDED IN PART VII, COLUMN E AND SCHEDULE J, PART II, COLUMN B(III). THE TERMS AND CONDITIONS OF THE CONFIDENTIAL SEVERANCE AGREEMENTS ARE AVAILABLE TO THE INTERNAL REVENUE SERVICES UPON REQUEST. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan PIH HEALTH INC. AND ITS AFFILIATES PROVIDE A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR CERTAIN EXECUTIVES. THE FOLLOWING INDIVIDUALS PARTICIPATE IN THE PLAN: BRIAN SMOLSKIS JAMES WEST PEGGY CHULACK ROSALIO LOPEZ VID SHIVARAMAN THE FOLLOWING AMOUNTS BECAME VESTED OR WERE PAID-OUT IN 2023 AND ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (B) (III): BRIAN SMOLSKIS - $721,922 JAMES WEST - $552,201 PEGGY CHULACK - $545,719 ROSALIO LOPEZ - $215,904 Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JAMES WEST - Business relationship, PEGGY CHULACK - Business relationship, VID SHIVARAMAN - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders PIH Health, Inc. is the sole member of PIH Health Management Corp. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PIH Health, Inc. has authority to elect all the members of the board of directors of PIH Health Management Corp. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders PIH Health, Inc. has all voting rights and the power to elect the board of directors of PIH Health Management Corp. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is reviewed by the Audit Committee of the parent organization, which is made up of independent directors. Form 990 is then provided to the Board for its information prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Each year, all management and board of directors members are required to complete a conflict of interest disclosure form. All positive responses are reviewed by the Chief Administrative Officer and General Counsel. Each positive response is considered in light of magnitude of ownership interest, financial transaction(s), etc. If deemed necessary, conflicts of interest could be resolved by insisting that the incumbent either divest their ownership interest, that the organization terminate the business relationship, or even that the director resign. Directors with potential conflicts of interest may recuse themselves from voting on certain matters and/or may excuse themselves from meetings during the discussion, deliberation, and voting on of matters. Form 990, Part VI, Line 19 Required documents available to the public The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public. Form 990 is available upon request. The organization is not required to make form 1023 available for public inspection as it received its tax exemption prior to July 15, 1987. PIH Health Foundation 12401 Washington Blvd Whittier CA 90602 953761274 Fundraising CA 501(c)(3) 7 PIH Health Inc false PIH Health Inc 12401 Washington Blvd Whittier CA 90602 953619388 Support of tax-exempt affiliates CA 501(c)(3) Type II PIH Health Inc false PIH Health Home Health Care 12401 Washington Blvd Whittier CA 90602 953036281 Healthcare CA 501(c)(3) Type II PIH Health Inc false PIH Health Whittier Hospital 12401 Washington Blvd Whittier CA 90602 951934652 Health Care CA 501(c)(3) 3 PIH Health Inc false PIH Health Adult Day Healthcare 12401 Washington Blvd Whittier CA 90602 953643829 Healthcare CA 501(c)(3) Type II PIH Health Inc false PIH Health Physicians 6557 Greenleaf Ave Whittier CA 90601 953942828 Healthcare CA 501(c)(3) 10 PIH Health Inc false PIH Health Downey Hospital 11500 Brookshire Avenue Downey CA 90241 951903935 Health Care CA 501(c)(3) 3 PIH Health Inc false PIH Health Good Samaritan Hospital 1225 Wilshire Blvd Los Angeles CA 90017 951656366 Healthcare CA 501(c)(3) 3 PIH Health Inc false Good Samaritan Institute for Research and Education 1225 Wilshire Blvd Los Angeles CA 90017 954077161 Research CA 501(c)(3) 4 PIH Health Good Samaritan Hospital false Orthopedic Institute of the Good Samaritan Hospital 1225 Wilshire Blvd Los Angeles CA 90017 954346048 Research CA 501(c)(3) Type I PIH Health Good Samaritan Hospital false Samaritan Imaging Center 1225 Wilshire Blvd Los Angeles CA 90017 954252321 Healthcare CA 501(c)(3) 10 PIH Health Good Samaritan Hospital false Good Samaritan Medical Office Building Inc 1225 Wilshire Blvd Los Angeles CA 90017 953244046 Medical Offices CA 501(c)(3) Type I PIH Health Good Samaritan Hospital false Kate Van Nuys Page Foundation 1225 Wilshire Blvd Los Angeles CA 90017 956028032 Grants income to Good Samaritan Hospital CA 501(c)(3) Type I PIH Health Good Samaritan Hospital false PIH Insurance Co A Reciprocal Risk Retention Group 733 BISHOP STREET SUITE 1555 HONOLULU HI 96813 263760243 Captive Insurance HI PIH HEALTH INC Trust 0 0 0 false PIH Health Care Solutions 6557 Greenleaf Avenue Whittier CA 90601 462072342 Healthcare CA PIH HEALTH INC C Corporation 0 0 0 false DRMC Properties Inc 12401 Washington Blvd Whittier CA 90602 954769768 Real Estate CA PIH HEALTH INC C Corporation 0 0 0 false PIH Healh RE 733 Bishop Street STE 1555 HONOLULU HI 96813 472501390 Captive Insurance HI PIH HEALTH INC Trust 0 0 0 false Healthmed Services Inc 12401 Washington Blvd Whittier CA 90602 300831225 Healthcare CA PIH HEALTH INC C Corporation 0 0 0 false Pioneer Medical Group Inc 6557 Greenleaf Ave Whittier CA 90601 330927283 Medical Services CA PIH HEALTH PHYSICIANS C Corporation 0 0 0 false Pioneer Provider Network A Medical Group Inc 6557 Greenleaf Ave Whittier CA 90601 330922631 Management Services CA PIH HEALTH PHYSICIANS C Corporation 0 0 0 false false false false false false false false false false false false true false false true false false true false Schedule R, Part IV, Column (e) PIH INSURANCE IS AN UNINCORPORATED RISK RETENTION GROUP. Schedule R, Part IV, Column (e) PIH HEALTH CARE SOLUTIONS IS A NONPROFIT MUTUAL BENEFIT CORPORATION.