Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: NET PATIENT SERVICE REVENUE

  total $4,943,409 · related or exempt $4,943,409

• 3 · Investment income

  total $0

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

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7d · Net gain or loss

  total $0

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: LEASED EMPLOYEE REIMBURSEMENT

  total $150,684 · related or exempt $150,684

• 11b · Other revenue: ALL OTHER REVENUE

  total $21,430 · related or exempt $21,430

• 11c · Other revenue: RELIEF FUNDS RETURNED

  total -$50,932 · excluded -$50,932

• 11e · Other revenue, total

  $121,182

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 $0

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $6,931,324 · program services $6,511,960 · management and general $419,364

• 8 · Pension plan contributions

  total $81,743 · program services $76,797 · management and general $4,946

• 9 · Other employee benefits

  total $298,095 · program services $280,059 · management and general $18,036

• 10 · Payroll taxes

  total $477,539 · program services $448,647 · management and general $28,892

• 11a · Fees: management

  total $992,510 · program services $732,854 · management and general $259,656

• 11b · Fees: legal

  total $466 · management and general $466

• 11c · Fees: accounting

  total $0

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $0

• 12 · Advertising and promotion

  total $604 · management and general $604

• 13 · Office expenses

  total $135,401 · program services $133,898 · management and general $1,503

• 14 · Information technology

  total $0

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $658,686 · program services $558,522 · management and general $100,164

• 17 · Travel

  total $8,564 · program services $8,564

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $18,488 · program services $18,488

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $175,768 · management and general $175,768

• 23 · Insurance

  total $391,263 · management and general $391,263

• 24a · Other expenses: SUPPLIES AND EQUIPMENT

  total $325,513 · program services $325,513

• 24b · Other expenses: MISCELLANEOUS EXPENSES

  total $1,052,392 · program services $942,722 · management and general $109,670

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $186,000 · end of year $172,000

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $0

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $919,000 · end of year $466,000

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $11,000 · end of year $21,000

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

  $1,678,000

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

  $953,000

• 10c · Land, buildings and equipment, net

  beginning of year $728,000 · end of year $725,000

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $2,607,000 · end of year $1,930,000

• 17 · Accounts payable and accrued expenses

  beginning of year $1,001,000 · end of year $1,131,000

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $2,000

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $2,678,000 · end of year $2,014,000

• 27 · Net assets without donor restrictions

  beginning of year $772,000 · end of year $167,000

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

PART I, LINE 3:

THE CEO/PRESIDENT OF COMMUNITY MEDICAL ASSOCIATES, INC. IS 100% PAID THROUGH ITS PARENT COMPANY, LAWRENCE GENERAL HOSPITAL. THE CEO'S COMPENSATION IS ESTABLISHED BY THE FOLLOWING METHODS: (A) COMPENSATION COMMITTEE, (B) INDEPENDENT COMPENSATION CONSULTANT, (C) FORM 990 OF OTHER ORGANIZATIONS, (D) WRITTEN EMPLOYMENT CONTRACT, (E) COMPENSATION SURVEY AND (F) APPROVAL BY AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES.

PART I, LINE 4A:

MICHAEL S. TURILLI, FORMER CFO/CORPORATE ASSISTANT TREASURER OF THE ORGANIZATION UNTIL MAY 2022 RECEIVED A SEVERANCE PAYMENT OF $197,316.

PART I, LINE 4B:

AS PART OF ITS TOTAL COMPENSATION PACKAGE FOR EXECUTIVE-LEVEL EMPLOYEES, THE PARENT COMPANY OF COMMUNITY MEDICAL ASSOCIATES, INC., LAWRENCE GENERAL HOSPITAL, OFFERS 403(B), 457(B) AND 457(F) NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLANS. FOR THE 2022 CALENDAR YEAR, LAWRENCE GENERAL HOSPITAL CONTRIBUTED THESE AMOUNTS TO THE FOLLOWING EMPLOYEES LISTED ON FORM 990, SCHEDULE J, PART II: DEBORAH J. WILSON, 403B PLAN ($15,159), 457B PLAN ($20,500), 457F PLAN ($129,501); ROBIN HYNDS, 403B PLAN ($5,481), 457B PLAN ($20,500), 457F PLAN ($17,502); MICHAEL S. TURILLI, 403B PLAN ($0), 457B PLAN ($13,301), 457F PLAN ($0); LISA CRUTCHFIELD, 403B PLAN ($0), 457B PLAN ($20,500), 457F PLAN ($0); EARL GONZALEZ, MD, 403B PLAN ($8,095), 457B PLAN ($0), 457F PLAN ($0); BRIAN KWITKIN, MD, 403B PLAN ($3,173), 457B PLAN ($0), 457F PLAN ($0); TORKOM A GARABEDIAN, MD, 403B PLAN ($2,733), 457B PLAN ($0), 457F PLAN ($0);

PART II, COLUMN C:

THE RETIREMENT AND DEFERRED COMPENSATION NUMBERS CONSIST OF THE FOLLOWING PLANS: 403(B) EMPLOYER PAID MATCH 457(B) SERP PLAN #4 EMPLOYER PAID 457(F) EMPLOYER PAID MATCH

PART II, COLUMN D:

THE NONTAXABLE BENEFITS CONSIST OF THE FOLLOWING: HEALTH INSURANCE DENTAL INSURANCE STANDARD INSURANCE - LTD INSURANCE PRINCIPAL/PRINCIPAL FINANCIAL GROUP - LTD INSURANCE THE HARTFORD - LTD INSURANCE NATIONWIDE - LIFE INSURANCE

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• MERRIMACK VALLEY IN MOTION LLC

  N/A · MGT SERVICES · MA · share of income $0 · share of assets $0

  Directly controlled by LGH

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• lgh health enterprises inc

  C-CORP · healthcare · MA · 0% owned · share of income $0 · share of assets $0

  Directly controlled by LAWRENCE GENERA

• lgh physician associates pc

  C-CORP · healthcare · MA · 0% owned · share of income $0 · share of assets $0

  Directly controlled by LAWRENCE GENERA