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← FACULTY PHYSICIANS AND SURGEONS OF LLUSM

Form 990 for tax year 2023

Filed by FACULTY PHYSICIANS AND SURGEONS OF LLUSM.

Totals

Total revenue
$720,469,889
Total expenses
$698,900,294
Contributions and grants received
$48,592,950
Grants paid
$0
Program service revenue
$666,679,172
Investment income
$4,842,237
Other revenue
$355,530
Total assets, end of year
$377,501,837
Total liabilities, end of year
$144,941,329
Net assets or fund balances, end of year
$232,560,508
Program services expenses (Part IX)
$643,407,742
Management and general expenses
$55,492,552
Fundraising expenses
$0
Program service expenses (Part III)
$643,407,742

Program services were 92.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $48,592,950

  • 2a · Program service revenue: Capitation

    total $29,119,876 · related or exempt $29,119,876

  • 2b · Program service revenue: Contract revenue & other

    total $271,705,971 · related or exempt $271,705,971

  • 2c · Program service revenue: Net patient service

    total $365,068,726 · related or exempt $365,068,726

  • 2d · Program service revenue: Other

    total $784,599 · related or exempt $784,599

  • 3 · Investment income

    total $4,842,237 · excluded $4,842,237

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Mt View Surg Joint Vntr

    total $355,530 · unrelated business $355,530

  • 11e · Other revenue, total

    $355,530

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $19,091,549 · program services $19,091,549

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $366,390,171 · program services $353,842,958 · management and general $12,547,213

  • 8 · Pension plan contributions

    total $35,026,200 · program services $33,633,301 · management and general $1,392,899

  • 9 · Other employee benefits

    total $66,577,587 · program services $65,352,487 · management and general $1,225,100

  • 10 · Payroll taxes

    total $18,077,126 · program services $17,367,782 · management and general $709,344

  • 11a · Fees: management

    total $34,327,274 · management and general $34,327,274

  • 11b · Fees: legal

    total $1,073,285 · program services $457,750 · management and general $615,535

  • 11c · Fees: accounting

    total $189,366 · management and general $189,366

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $79,129,832 · program services $79,116,784 · management and general $13,048

  • 12 · Advertising and promotion

    total $1,353,327 · program services $1,322,917 · management and general $30,410

  • 13 · Office expenses

    total $2,856,981 · program services $2,309,179 · management and general $547,802

  • 14 · Information technology

    total $537,620 · program services $537,620

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $14,684,949 · program services $14,077,971 · management and general $606,978

  • 17 · Travel

    total $1,920,571 · program services $1,896,494 · management and general $24,077

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $0

  • 24a · Other expenses: Medical supplies

    total $16,371,788 · program services $16,371,788

  • 24b · Other expenses: Contract other

    total $13,726,027 · program services $13,726,027

  • 24c · Other expenses: Bad debt

    total $11,490,381 · program services $11,490,381

  • 24d · Other expenses: Purchased services

    total $8,840,333 · program services $8,654,445 · management and general $185,888

  • 24e · All other expenses

    total $7,235,927 · program services $4,158,309 · management and general $3,077,618

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $39,037,444 · end of year $34,600,766

  • 2 · Savings and temporary cash investments

    beginning of year $43,175,103 · end of year $48,264,640

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $46,678,291 · end of year $54,488,328

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $153,372,155 · end of year $179,818,455

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $414,408 · end of year $358,053

  • 10a · Land, buildings and equipment: cost or other basis

    $29,429,186

  • 10b · Land, buildings and equipment: accumulated depreciation

    $16,538,075

  • 10c · Land, buildings and equipment, net

    beginning of year $13,040,268 · end of year $12,891,111

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $2,043,677 · end of year $2,889,124

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $2,465,000 · end of year $2,465,000

  • 15 · Other assets

    beginning of year $46,356,578 · end of year $41,726,360

  • 17 · Accounts payable and accrued expenses

    beginning of year $118,066,361 · end of year $126,699,917

  • 25 · Other liabilities

    beginning of year $17,525,650 · end of year $18,241,412

  • 27 · Net assets without donor restrictions

    beginning of year $210,990,913 · end of year $232,560,508

Mission and programs · 2023

Mission

The employment of the clinical faculty of Loma Linda University School of Medicine. Faculty Physicians and Surgeons assists in the formation of Christian Physicians educated to serve as generalists and specialists providing competent whole-person care.

  • Provided medical education, administrative, and clinical services to Loma Linda University School of Medicine, Loma Linda University Medical Center, and affiliated organizations and medical clinics in San Bernardino and Riverside Counties.

    Expenses $643,407,742

As filed on the 2023 return.

Listed in Part VII

  • Joshua Chung MD

    Director FY24

    Total calculated
    $1,392,917
    From this org
    $1,345,117
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $950,000
    Bonus
    $395,117
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $1,392,917

  • Anees Razzouk MD

    Physician

    Total calculated
    $1,361,000
    From this org
    $1,313,200
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,100,000
    Bonus
    $213,200
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $1,361,000

  • Subhas Gupta MD

    Director

    Total calculated
    $1,313,540
    From this org
    $1,265,740
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $675,000
    Bonus
    $590,740
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $1,313,540

  • Robert Martin MD

    CFO

    Total calculated
    $1,285,632
    From this org
    $1,238,832
    From related orgs
    $0
    Other
    $46,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $765,000
    Bonus
    $473,832
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,200
    Filer's total
    $1,285,632

  • Warren Boling MD

    Director

    Total calculated
    $1,123,575
    From this org
    $1,075,775
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $800,000
    Bonus
    $275,775
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $1,123,575

  • Reza Salabat MD

    Physician

    Total calculated
    $992,807
    From this org
    $945,007
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $459,375
    Bonus
    $485,632
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $992,807

  • Randall Fortuna MD

    Physician

    Total calculated
    $992,365
    From this org
    $944,565
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $825,000
    Bonus
    $119,565
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $992,365

  • Rosario Floridia MD

    Physician

    Total calculated
    $917,760
    From this org
    $869,960
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $600,000
    Bonus
    $269,960
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $917,760

  • David Rabkin MD

    Physician

    Total calculated
    $907,004
    From this org
    $859,204
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $500,000
    Bonus
    $359,204
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $907,004

  • Anthony Hilliard MD

    COO

    Total calculated
    $898,128
    From this org
    $851,328
    From related orgs
    $0
    Other
    $46,800
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $677,828
    Bonus
    $173,500
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,200
    Filer's total
    $898,128

  • Tamara Thomas MD

    Chairperson7/19

    Total calculated
    $863,202
    From this org
    $0
    From related orgs
    $754,825
    Other
    $108,377
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $621,923 related
    Bonus
    not reported + $132,902 related
    Other
    not reported
    Deferred
    not reported + $44,030 related
    Nontaxable benefits
    not reported + $64,347 related
    Filer's total
    not reported + $863,202 related

  • Richard Hart MD

    Director

    Total calculated
    $850,190
    From this org
    $0
    From related orgs
    $731,774
    Other
    $118,416
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $615,138 related
    Bonus
    not reported + $116,636 related
    Other
    not reported
    Deferred
    not reported + $43,682 related
    Nontaxable benefits
    not reported + $74,734 related
    Filer's total
    not reported + $850,190 related

  • Herbert Ruckle MD

    Secretary & Dir

    Total calculated
    $843,250
    From this org
    $795,950
    From related orgs
    $0
    Other
    $47,300
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $550,000
    Bonus
    $245,950
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,700
    Filer's total
    $843,250

  • Alfred Simental MD

    Director

    Total calculated
    $827,600
    From this org
    $779,800
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $755,000
    Bonus
    $24,800
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $827,600

  • J Paul Jacobson MD

    Director

    Total calculated
    $800,487
    From this org
    $750,687
    From related orgs
    $0
    Other
    $49,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $501,875
    Bonus
    $248,812
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $10,200
    Filer's total
    $800,487

  • Ricardo Peverini MD

    President

    Total calculated
    $790,800
    From this org
    $745,000
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $495,000
    Bonus
    $250,000
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $790,800

  • Harry Dao MD

    Director

    Total calculated
    $789,237
    From this org
    $741,437
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $472,917
    Bonus
    $268,520
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $789,237

  • Thomas Donaldson MD

    Director

    Total calculated
    $750,300
    From this org
    $701,000
    From related orgs
    $0
    Other
    $49,300
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $700,000
    Bonus
    $1,000
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $9,700
    Filer's total
    $750,300

  • Ryan Lauer MD

    CCO

    Total calculated
    $730,890
    From this org
    $684,090
    From related orgs
    $0
    Other
    $46,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $466,625
    Bonus
    $217,465
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,200
    Filer's total
    $730,890

  • Laren Tan MD

    Director

    Total calculated
    $662,579
    From this org
    $616,779
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $500,000
    Bonus
    $116,779
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $662,579

  • Nirav Mamdani MD

    ACO

    Total calculated
    $661,399
    From this org
    $614,599
    From related orgs
    $0
    Other
    $46,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $469,875
    Bonus
    $144,724
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,200
    Filer's total
    $661,399

  • Michael Rauser MD

    Director

    Total calculated
    $608,758
    From this org
    $560,958
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $500,000
    Bonus
    $60,958
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $608,758

  • Sharon Lum MD

    Director

    Total calculated
    $568,800
    From this org
    $521,000
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $520,000
    Bonus
    $1,000
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $568,800

  • Kevin Balli MD

    Director

    Total calculated
    $539,557
    From this org
    $491,757
    From related orgs
    $0
    Other
    $47,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $400,000
    Bonus
    $91,757
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $8,200
    Filer's total
    $539,557

  • Justin Hata MD

    Director

    Total calculated
    $526,134
    From this org
    $480,334
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $440,723
    Bonus
    $39,611
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $526,134

  • Richard Applegate II MD

    Director

    Total calculated
    $506,217
    From this org
    $459,417
    From related orgs
    $0
    Other
    $46,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $335,417
    Bonus
    $124,000
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $7,200
    Filer's total
    $506,217

  • Ara Anspikian MD

    Director

    Total calculated
    $486,617
    From this org
    $440,817
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $416,667
    Bonus
    $24,150
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $486,617

  • H Roger Hadley MD

    Chairman till 6/30/19

    Total calculated
    $476,818
    From this org
    $0
    From related orgs
    $398,425
    Other
    $78,393
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $331,185 related
    Bonus
    not reported + $67,240 related
    Other
    not reported
    Deferred
    not reported + $38,835 related
    Nontaxable benefits
    not reported + $39,558 related
    Filer's total
    not reported + $476,818 related

  • Paul Herrmann MD

    Director

    Total calculated
    $476,010
    From this org
    $430,710
    From related orgs
    $0
    Other
    $45,300
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $336,654
    Bonus
    $94,056
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $5,700
    Filer's total
    $476,010

  • Elizabeth Walters MD

    Director

    Total calculated
    $471,835
    From this org
    $425,535
    From related orgs
    $0
    Other
    $46,300
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $331,000
    Bonus
    $94,535
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,700
    Filer's total
    $471,835

  • Jerry Slater MD

    Director

    Total calculated
    $450,119
    From this org
    $408,319
    From related orgs
    $0
    Other
    $41,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $158,319
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $2,200
    Filer's total
    $450,119

  • Travis Losey MD

    Director

    Total calculated
    $442,163
    From this org
    $396,363
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $310,000
    Bonus
    $86,363
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $442,163

  • Francis Chan MD

    Director

    Total calculated
    $433,600
    From this org
    $387,800
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $350,000
    Bonus
    $37,800
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $433,600

  • Richard Chinnock MD

    T: FY22

    Total calculated
    $433,022
    From this org
    $387,222
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $340,000
    Bonus
    $47,222
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $433,022

  • Daniel Reichert MD

    Director

    Total calculated
    $407,716
    From this org
    $361,916
    From related orgs
    $0
    Other
    $45,800
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $310,000
    Bonus
    $51,916
    Other
    not reported
    Deferred
    $39,600
    Nontaxable benefits
    $6,200
    Filer's total
    $407,716

  • William Murdoch MD

    T: FY23

    Total calculated
    $330,440
    From this org
    $289,500
    From related orgs
    $0
    Other
    $40,940
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $270,708
    Bonus
    $18,792
    Other
    not reported
    Deferred
    $34,740
    Nontaxable benefits
    $6,200
    Filer's total
    $330,440

  • April Wilson MD

    Director

    Total calculated
    $303,689
    From this org
    $267,847
    From related orgs
    $0
    Other
    $35,842
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $234,703
    Bonus
    $33,144
    Other
    not reported
    Deferred
    $32,142
    Nontaxable benefits
    $3,700
    Filer's total
    $303,689

  • C Garberoglio MD

    T: FY21

    Total calculated
    $303,494
    From this org
    $263,655
    From related orgs
    $0
    Other
    $39,839
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $247,227
    Bonus
    $16,428
    Other
    not reported
    Deferred
    $31,639
    Nontaxable benefits
    $8,200
    Filer's total
    $303,494

  • Douglas Hegstad MD

    T: FY23

    Total calculated
    $118,808
    From this org
    $118,808
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $102,305
    Bonus
    $16,503
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $118,808

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
19 February 2025
IRS schema version
2023v6.0
Source object
202530509349301308

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