Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: AFFILIATE RENT

  total $9,588,460 · related or exempt $9,588,460

• 3 · Investment income

  total $129,797 · excluded $129,797

• 6a · Gross rents

  real property $2,766,311

• 6b · Less rental expenses

  real property $2,246,390

• 6c · Rental income or loss

  real property $519,921

• 6d · Net rental income or loss

  total $519,921 · unrelated business -$454,615 · excluded $974,536

• 11a · Other revenue: PARKING

  total $670,576 · unrelated business $313,398 · excluded $357,178

• 11e · Other revenue, total

  $670,576

Functional expenses

Part IX, the statement of functional expenses.

• 11a · Fees: management

  total $1,637,139 · program services $1,637,139

• 11c · Fees: accounting

  total $16,261 · management and general $16,261

• 11g · Fees: other

  total $678,806 · program services $678,806

• 13 · Office expenses

  total $33,496 · program services $33,496

• 16 · Occupancy

  total $1,946,708 · program services $1,893,902 · management and general $52,806

• 17 · Travel

  total $25 · management and general $25

• 20 · Interest

  total $1,352,766 · management and general $1,352,766

• 22 · Depreciation, depletion and amortization

  total $2,650,433 · program services $2,650,433

• 23 · Insurance

  total $60,068 · program services $60,068

• 24a · Other expenses: REPAIRS AND MAINTENANCE

  total $336,661 · program services $336,661

• 24b · Other expenses: CLEANING SUPPLIES

  total $111,780 · program services $111,780

• 24c · Other expenses: BUILDING EXPENSES

  total $57,569 · program services $27,851 · management and general $29,718

• 24d · Other expenses: MISCELLANEOUS EXPENSES

  total $32,813 · management and general $32,813

• 24e · All other expenses

  total $25,170 · management and general $25,170

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $848,552 · end of year $300,651

• 2 · Savings and temporary cash investments

  beginning of year $1,029,522 · end of year $2,767,346

• 4 · Accounts receivable

  beginning of year $673,270 · end of year $209,211

• 9 · Prepaid expenses and deferred charges

  beginning of year $88,179 · end of year $61,068

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

  $122,387,546

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

  $40,090,674

• 10c · Land, buildings and equipment, net

  beginning of year $81,536,535 · end of year $82,296,872

• 15 · Other assets

  beginning of year $1,436,992 · end of year $1,453,232

• 17 · Accounts payable and accrued expenses

  beginning of year $1,969,633 · end of year $2,632,047

• 19 · Deferred revenue

  beginning of year $349,915 · end of year $37,772

• 23 · Secured mortgages and notes payable

  beginning of year $25,904,800 · end of year $25,060,800

• 27 · Net assets without donor restrictions

  beginning of year $57,388,702 · end of year $59,357,761

The filer's explanations (Part III)

PART I, LINE 3

CRC RELIES ON CHC, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL. CHC'S PROCESS INCLUDES: A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS / STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PLEASE REFER TO THE SCHEDULE O DISCLOSURE FOR PART VI, LINE 15 FOR ADDITIONAL DETAIL.

PART I, LINE 4B

SCHEDULE J: SEVERANCE ARRANGEMENTS, PART I, LINE 4A THE ORGANIZATION'S PERSONNEL LISTED ON FORM 990 PART VII AND SCHEDULE J PARTICIPATE IN A SEPARATION ARRANGEMENT THAT PROVIDES FOR A PORTION OF THE EMPLOYEE'S ANNUAL SALARY BASED ON THEIR POSITION IN THE ORGANIZATION. FOR THE SENIOR EXECUTIVE LEVEL, THE AMOUNT IS BASED ON YEARS OF SERVICE UP TO A MAXIMUM NUMBER OF MONTHS. UNPAID SEVERANCE UNDER THE SEPARATION AGREEMENTS FOR CURRENT KEY EMPLOYEES WERE REPORTED AT THEIR FULL VALUE IN A PREVIOUS TAX YEAR. NO PAYMENTS WERE MADE DURING CALENDAR YEAR 2023. SCHEDULE J: SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE COMPANY ESTABLISHED A NONQUALIFIED DEFERRED COMPENSATION PLAN EFFECTIVE JANUARY 1, 2010 IN WHICH CERTAIN INDIVIDUALS LISTED ON THE FORM 990, PART VII AND SCHEDULE J ARE PARTICIPANTS. UNDER THE ESTABLISHED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE PLAN) OR SERP, FOR EACH PLAN YEAR THAT BEGINS PRIOR TO THE PARTICIPANT'S CASH DATE, CHOC SHALL CREATE A NEW SERP ACCOUNT ON ITS BOOKS FOR THE PARTICIPANT AND SHALL CREDIT TO SUCH ACCOUNT AT TIMES SPECIFIED. THE PARTICIPANTS OF THE PLAN ARE GENERAL CREDITORS OF THE COMPANY. THE PARTICIPANT'S SERP ACCOUNT SHALL BE UTILIZED SOLELY AS A DEVICE FOR THE MEASUREMENT AND DETERMINATION OF THE AMOUNTS TO BE PAID TO THE PARTICIPANT UNDER THIS PLAN. THE PARTICIPANT IS ENTITLED TO HIS/HER SERP BENEFIT AMOUNT UPON THE EARLIEST OF (1) REMAINING EMPLOYED WITH THE COMPANY TO THE THIRD ANNIVERSARY OF THE FIRST DAY OF THE PLAN YEAR FOR WHICH THE SERP ACCOUNT WAS CREATED; (2) REMAINING EMPLOYED WITH THE COMPANY TO THE PARTICIPANT'S 60TH BIRTHDAY; (3) REMAINING EMPLOYED WITH THE COMPANY TO THE DATE THE PARTICIPANT HAS BOTH ATTAINED AT LEAST AGE 55 AND HAS COMPLETED AT LEAST 10 YEARS OF SERVICE; (4) DISABILITY; (5) INVOLUNTARY SEPARATION FROM SERVICE WITHOUT REASONABLE CAUSE; (6) VOLUNTARY SEPARATION FROM SERVICE FOR GOOD REASON OR (7) DEATH. THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM THE PLAN DURING THE YEAR: MS. CRIPE ($235,026), MS. SCHILLER ($100,584), MR. GABRIEL ($69,286), AND MR. VAN DOLAH ($101,234). THE COMPANY PROVIDES AN INCENTIVE PLAN TO ALL ELIGIBLE MEMBERS OF MANAGEMENT, INCLUDING CERTAIN INDIVIDUALS LISTED IN PART II OF SCHEDULE J. INCENTIVES ARE EARNED BASED ON ACHIEVEMENT OF ORGANIZATION AND INDIVIDUAL GOALS TYPICALLY RELATED TO QUALITY, PATIENT SAFETY, OPERATING, AND FINANCIAL PERFORMANCE AS WELL AS OTHER SIGNIFICANT CLINICAL, QUALITY, AND STRATEGIC ACHIEVEMENTS. THE COMPANY MAINTAINS A CORPORATE MEMBERSHIP IN A SOCIAL CLUB THAT IS UTILIZED FOR BUSINESS PURPOSES BY ITS EXECUTIVES, INCLUDING CERTAIN INDIVIDUALS LISTED IN PART II OF SCHEDULE J. USE OF THE CLUB AND PAYMENTS TO THE CLUB FOR BUSINESS-RELATED EXPENSES ARE SUBJECT TO THE COMPANY'S WRITTEN POLICIES AND PROCEDURES THAT INCLUDE A REQUIREMENT TO DOCUMENT THE PURPOSE AND ATTENDEES OF THE BUSINESS MEETING PRIOR TO PAYMENT. SCHEDULE J: COMPENSATION FOOTNOTES KIMBERLY CRIPE IS COMPENSATED THROUGH CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC). IN ADDITION TO HER RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF CHILDREN'S HOSPITAL OF ORANGE COUNTY (CHOC), CHOC FOUNDATION, CRC REAL ESTATE CORPORATION (CRC) AND CHILDREN'S HOSPITAL AT MISSION (CCMH) (ALL IRC SECTION 501(C)(3) AFFILIATES). KERRI RUPPERT SCHILLER IS COMPENSATED THROUGH CHC. IN ADDITION TO HER RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF THE FOLLOWING AFFILIATES: CHOC, CHOC FOUNDATION, CRC, CCMH AND PROVIDENCE SPEECH AND HEARING CENTER (PSHC). PAUL VAN DOLAH IS COMPENSATED THROUGH CHC. HE ALSO SERVES AS AN OFFICER OF THE FOLLOWING AFFILIATES: CHOC, CCMH, CRC, AND PSHC. KIM MILSTIEN IS COMPENSATED THROUGH CHC. SHE ALSO SERVES AS AN OFFICER OF THE FOLLOWING AFFILIATES: CHOC, CHOC FOUNDATION, CRC, CCMH AND PROVIDENCE SPEECH AND HEARING CENTER (PSHC).

Related corporations and trusts

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

• ORANGE COUNTY MEDICAL RECIPROCAL INS CO

  C · INSURANCE · AZ