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Nonprofiteer
← THE ASSOCIATION OF CHRMC AND UNIVERSITY PHYSICIANS

Form 990 for tax year 2024

Filed by THE ASSOCIATION OF CHRMC AND UNIVERSITY PHYSICIANS.

Totals

Total revenue
$315,189,862
Total expenses
$316,248,245
Contributions and grants received
$3,758,955
Grants paid
$0
Program service revenue
$310,704,487
Investment income
$726,420
Other revenue
$0
Total assets, end of year
$72,220,456
Total liabilities, end of year
$72,158,566
Net assets or fund balances, end of year
$61,890
Program services expenses (Part IX)
$303,765,345
Management and general expenses
$12,482,900
Fundraising expenses
$0
Program service expenses (Part III)
$303,765,345

Program services were 96.1% 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

    $3,758,955

  • 2a · Program service revenue: INSTITUTIONAL SUPPORT

    total $187,681,187 · related or exempt $187,681,187

  • 2b · Program service revenue: NET PHYSICIAN REVENUE

    total $82,163,718 · related or exempt $82,163,718

  • 2c · Program service revenue: MEDICAID REVENUE

    total $34,603,701 · related or exempt $34,603,701

  • 2d · Program service revenue: OTHER GOVT AGENCY REV

    total $6,157,680 · related or exempt $6,157,680

  • 2e · Program service revenue: BILLING SERVICES

    total $98,201 · related or exempt $98,201

  • 3 · Investment income

    total $576,000 · excluded $576,000

  • 7a · Gross sales of assets other than inventory

    securities $1,358,601

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

    securities $1,208,181

  • 7c · Gain or loss

    securities $150,420

  • 7d · Net gain or loss

    total $150,420 · excluded $150,420

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $727,844 · management and general $727,844

  • 6 · Compensation of disqualified persons

    total $2,196,542 · program services $2,196,542

  • 7 · Other salaries and wages

    total $249,593,254 · program services $249,593,254

  • 8 · Pension plan contributions

    total $11,534,263 · program services $11,534,263

  • 9 · Other employee benefits

    total $22,009,183 · program services $22,009,183

  • 10 · Payroll taxes

    total $7,182,383 · program services $7,182,383

  • 11b · Fees: legal

    total $227,922 · management and general $227,922

  • 11c · Fees: accounting

    total $1,606,816 · management and general $1,606,816

  • 11f · Fees: investment management

    total $61,800 · management and general $61,800

  • 11g · Fees: other

    total $11,762,176 · program services $1,913,542 · management and general $9,848,634

  • 16 · Occupancy

    total $9,884 · management and general $9,884

  • 23 · Insurance

    total $3,933,731 · program services $3,933,731

  • 24a · Other expenses: CITY & STATE BUS. TAXES

    total $5,402,447 · program services $5,402,447

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $17,665,540 · end of year $23,719,629

  • 4 · Accounts receivable

    beginning of year $24,305,723 · end of year $26,442,416

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

    $188,488

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

    $183,874

  • 10c · Land, buildings and equipment, net

    beginning of year $7,690 · end of year $4,614

  • 11 · Investments: publicly traded securities

    beginning of year $18,281,743 · end of year $20,059,826

  • 15 · Other assets

    beginning of year $339,876 · end of year $1,993,971

  • 17 · Accounts payable and accrued expenses

    beginning of year $18,194,524 · end of year $21,756,188

  • 25 · Other liabilities

    beginning of year $42,344,158 · end of year $50,402,378

  • 27 · Net assets without donor restrictions

    beginning of year $61,890 · end of year $61,890

Mission and programs · 2024

Mission

CHILDREN'S UNIVERSITY MEDICAL GROUP (CUMG) IS THE NON-PROFIT PEDIATRIC GROUP PRACTICE ESTABLISHED TO SUPPORT THE ACADEMIC, RESEARCH AND CLINICAL MISSIONS OF ITS CORPORATE MEMBERS, UNIVERSITY OF WASHINGTON SCHOOL OF MEDICINE (UWSOM) AND SEATTLE CHILDREN'S HOSPITAL (SEATTLE CHILDREN'S). CUMG PROFESSIONAL MEMBERS ARE COMMITTED TO PREVENTING, TREATING AND ELIMINATING PEDIATRIC DISEASE WHILE TRAINING THE NEXT GENERATION OF PEDIATRIC PHYSICIANS.

Activities or mission (Part I)

TO ASSIST SEATTLE CHILDREN'S HOSPITAL ("SCH") AND UNIVERSITY OF WASHINGTON SCHOOL OF MEDICINE ("UWSOM") IN CARRYING OUT THEIR PEDIATRIC CARE, CHARITABLE, EDUCATIONAL, AND SCIENTIFIC MISSIONS.

  • PHYSICIANS AND OTHER HEALTH CARE PRACTITIONERS (TOGETHER, PROFESSIONAL MEMBERS) OF CUMG PROVIDE CLINICAL HEALTH CARE SERVICES TO PEDIATRIC PATIENTS AT SEATTLE CHILDREN'S HOSPITAL, UW MEDICINE FACILITIES, AND OTHER SITES OF PRACTICE APPROVED BY THE CEO OF UW MEDICINE, EVP FOR MEDICAL AFFAIRS AND DEAN OF THE UNIVERSITY OF WASHINGTON SCHOOL OF MEDICINE (UW MEDICINE CEO) AND CEO OF SEATTLE CHILDREN'S HOSPITAL. CUMG PROFESSIONAL MEMBERS PROVIDE PRIMARY, SPECIALTY, AND SUBSPECIALTY CLINICAL CARE TO COMMUNITIES THAT WOULD NOT OTHERWISE HAVE ACCESS TO SUFFICIENT CLINICAL RESOURCES. CUMG PROVIDES SIGNIFICANT UNDERCOMPENSATED AND CHARITY CARE, CONSISTENT WITH THE CHARITY CARE POLICY OF THE FACILITY IN WHICH THE CLINICAL CARE IS PROVIDED.

    Expenses $303,765,345 · Revenue $310,704,487

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • J ELAINE-MARIE ALBERT MD

    DIRECTOR

    Total calculated
    $561,281
    From this org
    $367,681
    From related orgs
    $106,833
    Other
    $86,767
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $313,841 + $106,833 related
    Bonus
    $53,840
    Other
    $0
    Deferred
    $58,980 + $10,650 related
    Nontaxable benefits
    $3,247 + $13,890 related
    Filer's total
    $429,908 + $131,373 related

  • BHAWNA ARYA MD

    VICE PRESIDENT

    Total calculated
    $520,212
    From this org
    $316,270
    From related orgs
    $94,254
    Other
    $109,688
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $277,219 + $94,254 related
    Bonus
    $39,051
    Other
    $0
    Deferred
    $43,352 + $49,650 related
    Nontaxable benefits
    $2,796 + $13,890 related
    Filer's total
    $362,418 + $157,794 related

  • ANDRE DICK MD

    TREASURER/SECRETARY

    Total calculated
    $1,155,481
    From this org
    $104,000
    From related orgs
    $912,541
    Other
    $138,940
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $54,000 + $857,687 related
    Bonus
    $50,000 + $54,404 related
    Other
    $0 + $450 related
    Deferred
    $35,400 + $85,093 related
    Nontaxable benefits
    $3,958 + $14,489 related
    Filer's total
    $143,358 + $1,012,123 related

  • NICOLAS FERNANDEZ MD

    DIRECTOR (AS OF 9/24)

    Total calculated
    $817,884
    From this org
    $588,070
    From related orgs
    $82,883
    Other
    $146,931
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $373,545 + $82,883 related
    Bonus
    $214,525
    Other
    $0
    Deferred
    $121,607 + $6,523 related
    Nontaxable benefits
    $4,911 + $13,890 related
    Filer's total
    $714,588 + $103,296 related

  • JEREMY GEIDUSCHEK MD

    DIRECTOR

    Total calculated
    $806,042
    From this org
    $608,725
    From related orgs
    $85,842
    Other
    $111,475
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $558,725 + $85,842 related
    Bonus
    $50,000
    Other
    $0
    Deferred
    $59,500 + $33,082 related
    Nontaxable benefits
    $5,003 + $13,890 related
    Filer's total
    $673,228 + $132,814 related

  • RAMESH IYER MD

    DIRECTOR

    Total calculated
    $1,026,541
    From this org
    $775,700
    From related orgs
    $140,446
    Other
    $110,395
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $705,981 + $140,446 related
    Bonus
    $69,719
    Other
    $0
    Deferred
    $57,472 + $34,046 related
    Nontaxable benefits
    $4,987 + $13,890 related
    Filer's total
    $838,159 + $188,382 related

  • SOO-JEONG KIM MD

    DIRECTOR

    Total calculated
    $364,365
    From this org
    $26,574
    From related orgs
    $268,876
    Other
    $68,915
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $12,000 + $268,876 related
    Bonus
    $14,574
    Other
    $0
    Deferred
    $2,657 + $50,550 related
    Nontaxable benefits
    $1,818 + $13,890 related
    Filer's total
    $31,049 + $333,316 related

  • STEVEN LEE MD

    DIRECTOR

    Total calculated
    $1,095,968
    From this org
    $921,008
    From related orgs
    $107,264
    Other
    $67,696
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $771,008 + $107,264 related
    Bonus
    $150,000
    Other
    $0
    Deferred
    $34,500 + $15,292 related
    Nontaxable benefits
    $4,014 + $13,890 related
    Filer's total
    $959,522 + $136,446 related

  • SRINIVAS M SUSARLA MD

    DIRECTOR

    Total calculated
    $824,044
    From this org
    $577,770
    From related orgs
    $95,311
    Other
    $150,963
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $384,125 + $95,311 related
    Bonus
    $193,645
    Other
    $0
    Deferred
    $124,556 + $7,294 related
    Nontaxable benefits
    $5,223 + $13,890 related
    Filer's total
    $707,549 + $116,495 related

  • STEPHANIE RANDLE MD

    DIRECTOR

    Total calculated
    $307,722
    From this org
    $135,693
    From related orgs
    $128,169
    Other
    $43,860
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,103 + $128,169 related
    Bonus
    $7,590
    Other
    $0
    Deferred
    $18,487 + $9,613 related
    Nontaxable benefits
    $1,870 + $13,890 related
    Filer's total
    $156,050 + $151,672 related

  • JACK SALERNO MD

    ASSOCIATE CHIEF/PRESIDENT

    Total calculated
    $736,232
    From this org
    $392,838
    From related orgs
    $248,426
    Other
    $94,968
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $358,252 + $248,426 related
    Bonus
    $34,586
    Other
    $0
    Deferred
    $49,500 + $27,610 related
    Nontaxable benefits
    $3,968 + $13,890 related
    Filer's total
    $446,306 + $289,926 related

  • TAYLOR SAWYER MD

    DIRECTOR

    Total calculated
    $699,242
    From this org
    $268,158
    From related orgs
    $315,091
    Other
    $115,993
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,703 + $315,091 related
    Bonus
    $44,455
    Other
    $0
    Deferred
    $26,858 + $72,059 related
    Nontaxable benefits
    $3,186 + $13,890 related
    Filer's total
    $298,202 + $401,040 related

  • LESLIE WALKER-HARDING MD

    DIRECTOR

    Total calculated
    $936,877
    From this org
    $413,666
    From related orgs
    $420,991
    Other
    $102,220
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $413,666 + $420,991 related
    Bonus
    $0
    Other
    $0
    Deferred
    $34,500 + $48,875 related
    Nontaxable benefits
    $4,955 + $13,890 related
    Filer's total
    $453,121 + $483,756 related

  • BURT YASZAY MD

    DIRECTOR

    Total calculated
    $890,567
    From this org
    $719,470
    From related orgs
    $104,590
    Other
    $66,507
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $552,270 + $104,590 related
    Bonus
    $167,200
    Other
    $0
    Deferred
    $34,500 + $13,504 related
    Nontaxable benefits
    $4,613 + $13,890 related
    Filer's total
    $758,583 + $131,984 related

  • NIURKA VAZQUEZ BARAN

    EXECUTIVE DIRECTOR

    Total calculated
    $422,301
    From this org
    $0
    From related orgs
    $386,767
    Other
    $35,534
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $335,569 related
    Bonus
    $0 + $50,398 related
    Other
    $0 + $800 related
    Deferred
    $0 + $21,037 related
    Nontaxable benefits
    $0 + $14,497 related
    Filer's total
    $0 + $422,301 related

  • DAVID SUNSTROM

    CONTROLLER (THRU 4/25)

    Total calculated
    $239,377
    From this org
    $0
    From related orgs
    $217,700
    Other
    $21,677
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $199,220 related
    Bonus
    $0 + $15,916 related
    Other
    $0 + $2,564 related
    Deferred
    $0 + $9,834 related
    Nontaxable benefits
    $0 + $11,843 related
    Filer's total
    $0 + $239,377 related

  • MIGUEL CORNEJO

    CONTROLLER (AS OF 5/25)

    Total calculated
    $177,911
    From this org
    $0
    From related orgs
    $149,500
    Other
    $28,411
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $140,095 related
    Bonus
    $0 + $8,705 related
    Other
    $0 + $700 related
    Deferred
    $0 + $4,974 related
    Nontaxable benefits
    $0 + $23,437 related
    Filer's total
    $0 + $177,911 related

  • D MICHAEL MCMULLAN MD

    DIVISION CHIEF

    Total calculated
    $1,736,293
    From this org
    $1,536,432
    From related orgs
    $101,596
    Other
    $98,265
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,338,336 + $101,596 related
    Bonus
    $198,096
    Other
    $0
    Deferred
    $34,500 + $45,630 related
    Nontaxable benefits
    $4,245 + $13,890 related
    Filer's total
    $1,575,177 + $161,116 related

  • LYUBOMYR BOHUTA MD

    CARDIAC SURGEON

    Total calculated
    $1,011,050
    From this org
    $849,838
    From related orgs
    $82,210
    Other
    $79,002
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $849,838 + $82,210 related
    Bonus
    $0
    Other
    $0
    Deferred
    $31,050 + $29,660 related
    Nontaxable benefits
    $4,402 + $13,890 related
    Filer's total
    $885,290 + $125,760 related

  • DAVID MAUCHLEY MD

    ATTENDING SURGEON

    Total calculated
    $998,282
    From this org
    $831,060
    From related orgs
    $87,375
    Other
    $79,847
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $831,060 + $87,375 related
    Bonus
    $0
    Other
    $0
    Deferred
    $31,050 + $29,852 related
    Nontaxable benefits
    $5,055 + $13,890 related
    Filer's total
    $867,165 + $131,117 related

  • AMY LEE MD

    DIVISION CHIEF

    Total calculated
    $1,455,423
    From this org
    $808,639
    From related orgs
    $355,555
    Other
    $291,229
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $301,571 + $355,555 related
    Bonus
    $507,068
    Other
    $0
    Deferred
    $219,371 + $54,000 related
    Nontaxable benefits
    $3,968 + $13,890 related
    Filer's total
    $1,031,978 + $423,445 related

  • JEFF OJEMANN

    CHIEF PHYSICIAN EXEC (SCH)

    Total calculated
    $1,319,912
    From this org
    $430,548
    From related orgs
    $540,273
    Other
    $349,091
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $501,595 related
    Bonus
    $430,548 + $36,557 related
    Other
    $0 + $2,121 related
    Deferred
    $249,774 + $77,850 related
    Nontaxable benefits
    $3,737 + $17,730 related
    Filer's total
    $684,059 + $635,853 related

  • NDIDIAMAKA MUSA MD

    FORMER DIRECTOR

    Total calculated
    $542,120
    From this org
    $354,530
    From related orgs
    $102,169
    Other
    $85,421
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $308,489 + $102,169 related
    Bonus
    $46,041
    Other
    $0
    Deferred
    $56,832 + $10,978 related
    Nontaxable benefits
    $3,721 + $13,890 related
    Filer's total
    $415,083 + $127,037 related

  • KENNETH GOW MD

    FORMER DIRECTOR

    Total calculated
    $21,281
    From this org
    $21,281
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $21,281
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $21,281

  • TONY WOODWARD MD

    FORMER DIRECTOR

    Total calculated
    $560,127
    From this org
    $358,985
    From related orgs
    $104,408
    Other
    $96,734
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $346,584 + $104,408 related
    Bonus
    $12,401
    Other
    $0
    Deferred
    $37,686 + $41,478 related
    Nontaxable benefits
    $3,680 + $13,890 related
    Filer's total
    $400,351 + $159,776 related

  • LARRY WISSOW MD

    FORMER DIRECTOR

    Total calculated
    $384,672
    From this org
    $18,000
    From related orgs
    $284,576
    Other
    $82,096
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $18,000 + $284,576 related
    Bonus
    $0
    Other
    $0
    Deferred
    $1,800 + $64,783 related
    Nontaxable benefits
    $1,623 + $13,890 related
    Filer's total
    $21,423 + $363,249 related

  • KATHLEEN SIE MD

    FORMER OFFICER

    Total calculated
    $735,188
    From this org
    $482,164
    From related orgs
    $99,821
    Other
    $153,203
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $373,574 + $99,821 related
    Bonus
    $108,590
    Other
    $0
    Deferred
    $94,032 + $40,928 related
    Nontaxable benefits
    $4,353 + $13,890 related
    Filer's total
    $580,549 + $154,639 related

  • RANDOLPH OTTO MD

    FORMER OFFICER

    Total calculated
    $678,870
    From this org
    $493,965
    From related orgs
    $65,705
    Other
    $119,200
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $429,210 + $65,705 related
    Bonus
    $64,755
    Other
    $0
    Deferred
    $64,591 + $37,045 related
    Nontaxable benefits
    $3,674 + $13,890 related
    Filer's total
    $562,230 + $116,640 related

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

  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION OF THE CUMG EXECUTIVE DIRECTOR IS REVIEWED BY REPRESENTATIVES OF THE UNIVERSITY OF WASHINGTON SCHOOL OF MEDICINE AND SEATTLE CHILDREN'S HOSPITAL. THE REVIEW RELIES ON COMPARISON OF COMPENSATION TO SIMILARLY SITUATED INDIVIDUALS, IN LIKE-SIZED ORGANIZATIONS ENGAGED IN SIMILAR ACTIVITIES. THE COMPARISON IS PERFORMED BY AN INDEPENDENT CONTRACTOR CONSULTANT WITH EXPERIENCE AND EXPERTISE IN EXECUTIVE COMPENSATION OF ACADEMIC MEDICAL CENTER PERSONNEL. THE COMPENSATION COMPARISON DATA IS REVIEWED BY DISINTERESTED EMPLOYEES OF UW MEDICINE AND SEATTLE CHILDREN'S HOSPITAL. FOR SEATTLE CHILDREN'S HOSPITAL, THIS IS PART OF AN OVERALL REVIEW OF COMPENSATION FOR SIMILARLY SITUATED INDIVIDUALS IN OTHER COMPONENTS OF SEATTLE CHILDREN'S HOSPITAL. THE REVIEW IS PERFORMED REGULARLY, AND DOCUMENTATION IS MAINTAINED BY SEATTLE CHILDREN'S HOSPITAL.
PART I, LINE 7
CUMG IS THE PRACTICE PLAN FOR UNIVERSITY OF WASHINGTON (UW) SCHOOL OF MEDICINE FACULTY PHYSICIANS AND HEALTH CARE PRACTITIONERS WHO PROVIDE CLINICAL CARE PRIMARILY TO PEDIATRIC PATIENTS. CUMG BILLS AND COLLECTS REVENUE GENERATED BY THE CLINICAL SERVICES OF THESE PHYSICIAN AND HEALTH CARE PRACTITIONERS (CUMG PROFESSIONAL MEMBERS). ALL REVENUES COLLECTED BY CUMG ARE ALLOCATED IN ACCORDANCE WITH THE ASSOCIATION OF CHRMC AND UNIVERSITY PHYSICIANS D/B/A CHILDREN'S UNIVERSITY MEDICAL GROUP AMENDED AND RESTATED INCOME DISTRIBUTION PLAN (IDP). CUMG MAINTAINS A "MASTER" IDP AND EACH CUMG DEPARTMENT OR DIVISION ALSO MAINTAINS A DEPARTMENTAL (OR DIVISIONAL) IDP THAT PROVIDES MORE DETAIL AS TO HOW ADDITIONAL COMPENSATION (INCENTIVE PAYMENT) IS CALCULATED AND PAID TO PARTICIPATING INDIVIDUALS (THE PHYSICIANS AND HEALTH CARE PRACTITIONERS WITH PRACTICE AGREEMENTS MAKING THEM ELIGIBLE FOR INCENTIVE PAYMENTS). DEPARTMENTS AND DIVISIONS ARE COMPRISED OF THE FACULTY PHYSICIANS AND HEALTHCARE PRACTITIONERS WITHIN EACH SPECIALTY OR PRIMARY CARE AREA OF CLINICAL PRACTICE. THE DEPARTMENTAL AND DIVISIONAL IDPS ALIGN WITH THE CLINICAL DEPARTMENTS OF THE UWSOM. EACH CLINICAL DEPARTMENT OF THE UWSOM HAS A DEPARTMENT CHAIR WHO APPROVES THE IDP FOR THE CUMG DEPARTMENT/DIVISION. THE CUMG DIVISION CHIEF ALSO APPROVES THE IDP FOR THE DIVISION AS DOES THE UW MEDICINE AND SEATTLE CHILDREN'S HOSPITAL CEOS. UNDER ALL IDPS, REVENUES GENERATED BY FACULTY ARE ALLOCATED TO THE FACULTY MEMBER'S DEPARTMENT, AND THE FUNDS FLOW IS SUBJECT TO CERTAIN STANDARDIZED DEDUCTIONS AS FOLLOWS: FIRST, REVENUES ARE USED TO PAY CUMG OPERATING EXPENSES. OF THE REMAINING REVENUES, ELEVEN PERCENT (11%) IS DIVIDED EQUALLY AND ALLOCATED TO THE UWSOM CLINICAL MEDICINE FUND AND SEATTLE CHILDREN'S HOSPITAL CLINICAL MEDICINE FUND, RESPECTIVELY. THE REMAINING REVENUES ARE USED TO PAY DEPARTMENT DIRECT CLINICAL COSTS, THEN PHYSICIAN/PRACTITIONER SALARY AND BENEFITS. THERE IS AN ASSESSED CONTRIBUTION TO DEPARTMENT (AND DIVISION) OPERATIONS AND RESERVE FUNDS. PAYMENTS FOR SERVICES PROVIDED TO SEATTLE CHILDREN'S HOSPITAL AND SUPPORT FROM UW SCHOOL OF MEDICINE ARE RECEIVED. FINALLY, A POOL IS CREATED FOR ADDITIONAL COMPENSATION. WHILE SOME ADDITIONAL COMPENSATION MAY BE IN THE FORM OF FIXED PAYMENTS FOR A DEFINED PERIOD, EACH DEPARTMENTAL/DIVISIONAL IDP PROVIDES FOR PARTICIPATING INDIVIDUALS TO RECEIVE VARIABLE ADDITIONAL COMPENSATION. THE METRICS FOR CALCULATING ADDITIONAL COMPENSATION GENERALLY ARE BASED ON WORK PERSONALLY PERFORMED BY THE PRACTICE PLAN PHYSICIAN OR HEALTH CARE PROFESSIONAL DURING THE PERIOD OF RECORD. WHERE PERSONAL WORK IS NOT THE METRIC, THE UWSOM CLINICAL DEPARTMENTAL CHAIR ESTABLISHES A PER CAPITA DISTRIBUTION OF THE POOL TO ALL PARTICIPATING INDIVIDUALS. THE ASSESSMENT OF REVENUES ALLOCATED TO THE DEPARTMENT AND/OR DIVISION OPERATING AND RESERVE FUND IS REQUESTED BY THE DEPARTMENT AND APPROVED BY THE UW MEDICINE CEO AND THE CHIEF EXECUTIVE OFFICER OF SEATTLE CHILDREN'S HOSPITAL, OR THEIR RESPECTIVE DESIGNEES, IN A BUDGET ESTABLISHED PRIOR TO THE PERIOD OF RECORD. THE PERIOD OF RECORD IS EITHER A 12-MONTH OR 6-MONTH PERIOD DURING WHICH THE REVENUES AND EXPENSES FOR THE PRACTICE PLAN ARE ALLOCATED. THE ACTUAL PERCENTAGE FOR DEPARTMENTAL/DIVISIONAL OPERATIONS AND RESERVE CONTRIBUTION MAY BE MODIFIED FROM THE ORIGINAL ESTIMATE BASED ON THE OPERATIONAL NEEDS OF THE DEPARTMENT OR DIVISION, AND WHEN THAT OCCURS, THE PERCENTAGE IS ADJUSTED RETROACTIVELY BY THE CHAIR OF THE DEPARTMENT AND THE DIVISION HEAD OF THE CUMG DIVISION, UPON APPROVAL BY THE DEAN AND THE CEO. AT THE END OF THE PERIOD OF RECORD, AMOUNTS REMAINING AFTER ALL ALLOCATIONS HAVE BEEN MADE ARE AVAILABLE TO PAY THE ADDITIONAL COMPENSATION TO PARTICIPATING INDIVIDUALS. ADDITIONAL COMPENSATION IS CALCULATED FOR EACH PARTICIPATING INDIVIDUAL AND THE ADDITIONAL COMPENSATION AMOUNT IS PAID APPROXIMATELY THREE MONTHS LATER. ADDITIONAL COMPENSATION PAYMENTS ARE SUBJECT TO THE COMPENSATION CAP POLICY ADOPTED BY CUMG: THE "CUMG METHOD OR STANDARD REGARDING BASIC INDIVIDUAL CAPS UNDER AMENDED INCOME DISTRIBUTION PLAN, AS OF JULY 1, 1999." THIS COMPENSATION CAP POLICY LIMITS THE AMOUNT OF COMPENSATION TO INDIVIDUAL PHYSICIANS AND HEALTH CARE PROFESSIONALS BY COMPARISON TO OBJECTIVE DATA FOR LIKE ACTIVITIES AND LIKE PHYSICIANS OR PRACTITIONERS, INCLUDING SURVEYS SUCH AS THE ASSOCIATION OF AMERICAN MEDICAL COLLEGES (AAMC) AND MEDICAL GROUP MANAGEMENT ASSOCIATION (MGMA) COMPENSATION SURVEYS. FOR THE MOST FREQUENTLY USED MEASURE (AAMC SURVEY), THE MAXIMUM "BASIC INDIVIDUAL CAP" GENERALLY IS 90% OF THE APPLICABLE STANDARD OR MEASURE. IF AAMC DATA IS NOT AVAILABLE OR DOES NOT PROVIDE THE MOST APPROPRIATE COMPARATIVE DATA, THE POLICY ALLOWS FOR OTHER COMPARATORS TO BE USED. IN GENERAL, THE 90TH PERCENTILE IS THE MAXIMUM BASIC INDIVIDUAL CAP IMPOSED UNDER ANY SURVEY OR DATA. IN ALL INSTANCES, COMPENSATION IS LIMITED BY A CAP ESTABLISHED USING A COMPARATIVE SURVEY OR DATA DETERMINED BY THE UWSOM AND SEATTLE CHILDREN'S HOSPITAL PRIOR TO THE PERIOD OF RECORD. BEFORE PAYMENT OF ADDITIONAL COMPENSATION FOLLOWING A PERIOD OF RECORD, CUMG REVIEWS AND, WHERE NECESSARY, LIMITS INDIVIDUAL COMPENSATION PURSUANT TO THE APPLICABLE CAP. THUS, WHILE THE AMOUNT OF ADDITIONAL COMPENSATION MAY NOT BE FIXED, THE TOTAL COMPENSATION, INCLUDING BASE SALARY AND ADDITIONAL COMPENSATION, IS SUBJECT TO LIMITS ESTABLISHED BY RELEVANT COMPARATORS.

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
2024
Filed
28 April 2026
IRS schema version
2024v5.5
Source object
202621199349301752

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