Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $478,168

• 1e · Government grants (contributions)

  $798,767

• 1f · All other contributions, gifts and grants

  $1,718,988

• 2a · Program service revenue: Net Patient Service Revenue

  total $865,549,072 · related or exempt $865,544,939 · unrelated business $4,133

• 2b · Program service revenue: Pharmacy Revenue

  total $26,183 · related or exempt $26,183

• 2c · Program service revenue: Rents Related to Exempt Purpose

  total -$6,511,079 · related or exempt -$6,511,079

• 2d · Program service revenue: Corporate Service Income

  total $542,386 · related or exempt $542,386

• 2e · Program service revenue: All Other Services Revenue

  total $418,245 · related or exempt $418,245

• 2f · All other program service revenue

  total $39,338,966 · related or exempt $39,338,966 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $2,623,823 · excluded $2,623,823

• 6a · Gross rents

  real property $13,022,158

• 6c · Rental income or loss

  real property $13,022,158 · personal property $0

• 6d · Net rental income or loss

  total $13,022,158 · excluded $13,022,158

• 7a · Gross sales of assets other than inventory

  other assets $63,857

• 7b · Less cost or other basis and sales expenses

  other assets $2,642,378

• 7c · Gain or loss

  securities $0 · other assets -$2,578,521

• 7d · Net gain or loss

  total -$2,578,521 · excluded -$2,578,521

• 11a · Other revenue: Food Service Revenue

  total $5,344 · excluded $5,344

• 11b · Other revenue: General Merchandise Revenue

  total $411 · excluded $411

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $5,755

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $630,339 · program services $630,339

• 5 · Compensation of officers, directors and key employees

  total $73,748 · program services $69,231 · management and general $4,371 · fundraising $146

• 7 · Other salaries and wages

  total $238,056,254 · program services $223,475,819 · management and general $14,108,598 · fundraising $471,837

• 9 · Other employee benefits

  total $31,136,013 · program services $28,046,012 · management and general $2,998,120 · fundraising $91,881

• 10 · Payroll taxes

  total $15,134,146 · program services $14,291,451 · management and general $794,604 · fundraising $48,091

• 11a · Fees: management

  total -$4,852 · program services $483 · management and general -$5,335

• 11b · Fees: legal

  total $1,558,392 · program services $19,550 · management and general $1,538,842

• 11d · Fees: lobbying

  total $1,346 · management and general $1,346

• 11g · Fees: other

  total $167,195,731 · program services $83,599,801 · management and general $83,595,930 · fundraising $0

• 12 · Advertising and promotion

  total $5,479,382 · program services $4,243,608 · management and general $1,235,774

• 13 · Office expenses

  total $48,428,216 · program services $44,716,379 · management and general $3,688,252 · fundraising $23,585

• 14 · Information technology

  total $35,399,005 · management and general $35,399,005

• 16 · Occupancy

  total $22,211,022 · program services $22,063,659 · management and general $147,363

• 17 · Travel

  total $705,475 · program services $452,956 · management and general $237,259 · fundraising $15,260

• 19 · Conferences, conventions and meetings

  total $415,526 · program services $344,199 · management and general $69,124 · fundraising $2,203

• 20 · Interest

  total $18,990,255 · program services $18,017,308 · management and general $972,947

• 22 · Depreciation, depletion and amortization

  total $36,397,128 · program services $35,097,023 · management and general $1,300,105

• 23 · Insurance

  total $13,215,920 · program services $7,929,401 · management and general $5,286,519

• 24a · Other expenses: Medical Supplies

  total $151,794,132 · program services $152,154,612 · management and general -$365,830 · fundraising $5,350

• 24b · Other expenses: PROV. UNCOLLECTIBLE ACCT

  total $52,311,920 · program services $52,311,920

• 24c · Other expenses: LPPF Tax Expense

  total $32,059,120 · program services $32,059,120

• 24d · Other expenses: Dues & Membership

  total $18,998,125 · program services $842,441 · management and general $18,152,789 · fundraising $2,895

• 24e · All other expenses

  total $3,027,898 · program services $247,469 · management and general $2,762,264 · fundraising $18,165

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $19,176,783 · end of year $10,955,143

• 4 · Accounts receivable

  beginning of year $81,745,832 · end of year $87,567,546

• 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 $57,984,962 · end of year $26,281,399

• 8 · Inventories for sale or use

  beginning of year $24,495,314 · end of year $26,957,894

• 9 · Prepaid expenses and deferred charges

  beginning of year $17,543,201 · end of year $39,254,821

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

  $1,113,280,214

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

  $552,180,924

• 10c · Land, buildings and equipment, net

  beginning of year $545,904,184 · end of year $561,099,290

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $5,593,050 · end of year $5,601,825

• 14 · Intangible assets

  beginning of year $632,329 · end of year $14,586,329

• 15 · Other assets

  beginning of year $13,725,492 · end of year $58,280,622

• 17 · Accounts payable and accrued expenses

  beginning of year $37,561,069 · end of year $38,792,036

• 19 · Deferred revenue

  beginning of year $29,308,229 · end of year $5,424,131

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $36,801,441 · end of year $72,284,777

• 27 · Net assets without donor restrictions

  beginning of year $663,085,462 · end of year $714,033,417

• 28 · Net assets with donor restrictions

  beginning of year $44,946 · end of year $50,508

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions

TAXABLE COMPENSATION WAS REPORTED TO VARIOUS OFFICERS AND BOARD MEMBERS RELATED TO COMPANION TRAVEL TO CHRISTUS MEETINGS.

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

THE FILING ORGANIZATION'S CEO/EXECUTIVE DIRECTOR IS AN EMPLOYEE OF CHRISTUS HEALTH, A RELATED ORGANIZATION. AS A RESULT, COMPENSATION IS ESTABLISHED AT THE CHRISTUS HEALTH LEVEL AND THE FILING ORGANIZATION DOES NOT HAVE A ROLE IN IMPLEMENTING THE METHODS USED TO ESTABLISH COMPENSATION OR IN DETERMINING CEO/EXECUTIVE DIRECTOR COMPENSATION. CHRISTUS HEALTH USES AN EXECUTIVE COMPENSATION COMMITTEE TO ESTABLISH AND APPROVE THE COMPENSATION OF THE FILING ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. THIS COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT WHO PERFORMS BI-ANNUAL COMPENSATION SURVEY.

Schedule J, Part I, Line 4a Severance or change-of-control payment

REGINALD ALLEN RECEIVED $290,706 IN SEVERANCE IN CALENDAR YEAR 2022.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

DEFERRED COMPENSATION INCLUDES EXECUTIVE DEFERRED INCOME ACCOUNT, SUPPLEMENTAL EXECUTIVE RETIREMENT AND RETENTION PLAN, AND PENSION RESTORATION PLAN. ESTIMATED PENSION BENEFITS WERE CALCULATED BASED ON THE PROVISIONS OF THE CURRENT PENSION RESTORATION PLAN AT 6% OF PENSIONABLE EARNINGS WHICH ARE OVER THE IRS LEGISLATIVE COMPENSATION LIMIT. SOME ASSOCIATES ARE GRANDFATHERED UNDER AN EARLIER LEGACY PENSION PLAN. IF A PARTICIPANT HAS PROTECTED PENSION BENEFITS UNDER SUCH LEGACY PLANS, HIS/HER PERCENTAGE IS ZERO UNDER THE SUPPLEMENTAL EXECUTIVE RETIREMENT AND RETENTION PLAN, AS THE PROTECTED BENEFIT IS ALREADY EQUAL TO OR BETTER THAN CURRENT MARKET. MARGOT RIOS RECEIVED $31,799 DURING THE CALENDAR YEAR 2022 UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. RICHARD MORIN RECEIVED $38,398 DURING THE CALENDAR YEAR 2022 UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. REGINALD ALLEN RECEIVED $0 DURING THE CALENDAR YEAR 2022 UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. ANN MARIE MADDEN RECEIVED $33,442 DURING THE CALENDAR YEAR 2022 UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. STEVEN KAZANJIAN RECEIVED $38,753 DURING THE CALENDAR YEAR 2022 UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN.

Schedule J, Part II FORM 990, PART VII, LINE 1A AND SCHEDULE J, PART II

DIRECTORS AND EX-OFFICIO DIRECTORS PROVIDE THEIR SERVICES AS MEMBERS OF THE BOARD WITHOUT COMPENSATION OR BENEFITS. ANY COMPENSATION AND BENEFITS DISCLOSED FOR SUCH PERSONS IS EARNED IN THE RESPECTIVE INDIVIDUAL'S ROLE AS AN OFFICER OR EMPLOYEE OF THE ORGANIZATION, NOT FOR THE INDIVIDUAL'S ROLE AS A BOARD MEMBER OR DIRECTOR. OFFICERS, KEY EMPLOYEES AND HIGHEST PAID EMPLOYEES ARE FULL-TIME EMPLOYEES. BOARD MEMBERS SPEND TIME AS NEEDED FOR BOARD MEETINGS AND FUNCTIONS.

Schedule J, Part II SUPPLEMENTAL COMPENSATION INFORMATION

W-2 COMPENSATION MAY INCLUDE PAYMENTS RELATED TO COMPENSATION DEFERRED IN PRIOR YEARS. DEFERRED COMPENSATION MAY INCLUDE DEFERRALS OF CURRENT YEAR COMPENSATION UNDER EXECUTIVE DEFERRED INCOME ACCOUNT, SUPPLEMENTAL EXECUTIVE RETIREMENT AND RETENTION PLAN AND PENSION RESTORATION PLAN.

Schedule J, Part II SUPPLEMENTAL COMPENSATION INFORMATION

THE BONUS AND INCENTIVE COMPENSATION REPORTED AS RELATED COMPENSATION WAS PAID TO THE FOLLOWING PERSONS BY CHRISTUS HEALTH, A RELATED ORGANIZATION OF THE FILING ENTITY: DOMINIC DOMINGUEZ, OSBERT BLOW, REBECCA B. RIOS, RICHARD MORIN, ANN MARIE MADDEN, LANELL SCOTT, DR. OREL EVERETT, MARGOT RIOS, LAURA GARCIA, GENIFER RUCKER, PATRICIA CANO, STEPHEN C. KAZANJIAN AND THOMAS H. MCKINNEY.

Schedule J, Part II, Column (B)(ii)

BONUS AND INCENTIVE COMPENSATION MAY INCLUDE AMOUNTS THAT WERE DEFERRED IN A PRIOR YEAR BUT PAID OUT IN CALENDAR YEAR 2022.

Schedule J, Part II, Column (C) DEFERRED COMPENSATION

DEFERRED COMPENSATION INCLUDES EXECUTIVE DEFERRED INCOME ACCOUNT, SUPPLEMENTAL EXECUTIVE RETIREMENT AND RETENTION PLAN, EMPLOYER CONTRIBUTION TO 403(B) MATCHED SAVINGS PLAN, PENSION RESTORATION PLAN AND ESTIMATED PENSION BENEFITS UNDER CHRISTUS HEALTH CASH BALANCE PLAN. ESTIMATED PENSION BENEFITS WERE CALCULATED BASED ON THE PROVISIONS OF THE CURRENT CASH BALANCE PLAN AT 6% OF PENSIONABLE EARNINGS. SOME ASSOCIATES ARE GRANDFATHERED UNDER AN EARLIER PENSION PLAN. THESE GRANDFATHERED PARTICIPANTS, BASED ON COMPUTATION AT THE TIME OF THEIR RETIREMENT, WILL RECEIVE THE LARGER OF THE RETIREMENT BENEFIT COMPUTED UNDER THE CASH BALANCE PLAN COMPARED TO THE PREVIOUS PENSION PLAN. DUE TO THE COMPLEXITY OF CALCULATING AN ACCURATE BENEFIT COST FOR GRANDFATHERED PARTICIPANTS, THE FORM 990 REPORTS AS PENSION BENEFITS THEIR ANNUAL ESTIMATED CASH BALANCE PLAN ACCRUAL.

Related corporations and trusts

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

• SPOHN INVESTMENT CORPORATION

  C Corporation · RENTAL · TX · 100% owned · controlled entity

  Directly controlled by SPHSC

• CHRISTUS MUGUERZA SAPI DE CV

  C Corporation · HLTHCARE SVC · MX · controlled entity

  Directly controlled by CH

• EMERALD ASSURANCE CAYMAN LTD

  C Corporation · INSURANCE · CJ · controlled entity

  Directly controlled by CH

• LTACH CONDOMINIUM UNIT OWNERS ASSOC

  C Corporation · BUILDING ASSO · TX · 100% owned · controlled entity

  Directly controlled by SPHSC

• CHRISTUS LOUISIANA QUALITY ALLIANCE

  C Corporation · ACO · LA · controlled entity

  Directly controlled by CH