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Nonprofiteer
← EMERSON PRACTICE ASSOCIATES II INC

Form 990 for tax year 2024

Filed by EMERSON PRACTICE ASSOCIATES II INC.

Totals

Total revenue
$0
Total expenses
$0
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$92,129
Total liabilities, end of year
$92,129
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$0

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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue

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

  • 2b · Program service revenue

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

  • 2c · Program service revenue

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

  • 2d · Program service revenue

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

  • 2e · Program service revenue

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

  • 2f · All other program service revenue

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

  • 3 · Investment income

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

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

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

  • 5 · Royalties

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

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

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

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

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

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

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

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

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

  • 11a · Other revenue

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

  • 11b · Other revenue

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

  • 11c · Other revenue

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

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $77,744 · end of year $92,129

  • 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 $0 · end of year $0

  • 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 $0 · end of year $0

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

    $0

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

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 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 $77,744 · end of year $92,129

Mission and programs · 2024

Mission

provide specialist care in the communities served by Emerson Hospital

  • provide specialist care in the communities served by Emerson Hospital

As filed on the 2024 return.

Listed in Part VII

  • Christine Schuster

    Director

    Total calculated
    $1,664,410
    From this org
    $0
    From related orgs
    $1,355,693
    Other
    $308,717
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $1,156,488
    Bonus
    $186,041
    Other
    $13,164
    Deferred
    $272,441
    Nontaxable benefits
    $36,276
    Filer's total
    $1,664,410

  • David Lautz

    Director

    Total calculated
    $1,398,210
    From this org
    $1,355,334
    From related orgs
    $0
    Other
    $42,876
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $777,093
    Bonus
    $574,677
    Other
    $3,564
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $1,398,210

  • John Dowd

    Physician

    Total calculated
    $836,470
    From this org
    $788,194
    From related orgs
    $0
    Other
    $48,276
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $585,000
    Bonus
    $200,872
    Other
    $2,322
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $831,070

  • Jennifer Nayor

    Physician

    Total calculated
    $787,955
    From this org
    $745,079
    From related orgs
    $0
    Other
    $42,876
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $534,608
    Bonus
    $209,931
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $787,955

  • David Kahan

    Physician

    Total calculated
    $769,915
    From this org
    $763,315
    From related orgs
    $0
    Other
    $6,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $455,000
    Bonus
    $307,090
    Other
    $1,225
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $806,191

  • Arthur Lee

    Physician

    Total calculated
    $747,340
    From this org
    $711,045
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $676,603
    Bonus
    $33,200
    Other
    $1,242
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $747,340

  • Mark Moschella

    Physician

    Total calculated
    $744,105
    From this org
    $707,810
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $704,294
    Bonus
    $0
    Other
    $3,516
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $744,105

  • Nicholas Rickert

    Director

    Total calculated
    $663,576
    From this org
    $627,281
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $406,407
    Bonus
    $220,064
    Other
    $810
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $663,576

  • Stephen Coco

    Treasurer

    Total calculated
    $638,506
    From this org
    $0
    From related orgs
    $618,111
    Other
    $20,395
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $560,467 related
    Bonus
    $0 + $54,080 related
    Other
    $0 + $3,564 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0 + $20,395 related
    Filer's total
    $0 + $645,106 related

  • Craig Best

    President

    Total calculated
    $588,220
    From this org
    $0
    From related orgs
    $535,628
    Other
    $52,592
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $0 + $482,770 related
    Bonus
    $0 + $46,000 related
    Other
    $0 + $6,858 related
    Deferred
    $0 + $52,592 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $588,220 related

  • Barrett Kitch

    Director

    Total calculated
    $579,872
    From this org
    $0
    From related orgs
    $573,272
    Other
    $6,600
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $501,728 related
    Bonus
    $0 + $67,980 related
    Other
    $0 + $3,564 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $579,872 related

  • Elizabeth Ragulin

    Director

    Total calculated
    $543,534
    From this org
    $507,239
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $450,008
    Bonus
    $56,691
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $543,534

  • Andrea Fribush

    Chair

    Total calculated
    $529,610
    From this org
    $523,010
    From related orgs
    $0
    Other
    $6,600
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $300,009
    Bonus
    $223,001
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $0
    Filer's total
    $529,610

  • Michelle Dalencour

    Director

    Total calculated
    $367,666
    From this org
    $331,371
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $299,998
    Bonus
    $30,833
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $367,666

  • Jennifer Russo

    Director

    Total calculated
    $343,433
    From this org
    $300,557
    From related orgs
    $0
    Other
    $42,876
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $300,019
    Bonus
    $0
    Other
    $538
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $343,433

  • Allison Darvish

    Director

    Total calculated
    $273,628
    From this org
    $237,333
    From related orgs
    $0
    Other
    $36,295
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $226,023
    Bonus
    $11,040
    Other
    $270
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $273,628

  • Angelo Pucillo

    Director

    Total calculated
    $222,097
    From this org
    $188,400
    From related orgs
    $0
    Other
    $33,697
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $187,200
    Bonus
    $1,080
    Other
    $120
    Deferred
    $6,600
    Nontaxable benefits
    $27,097
    Filer's total
    $222,097

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 6b · Pay contingent on a related organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I
| PartandLinenumber:,Explanation:|Part I Line 6,THE OFFICERS OF EMERSON PRACTICE ASSOCIATES ARE EMPLOYED BY EMERSON HOSPITAL. EMERSON HOSPITAL'S BOARD OF DIRECTORS HOLDS THE SOLE RESPONSIBILITY FOR ESTABLISHING THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE, A SUBCOMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF AT LEAST THREE INDEPENDENT BOARD MEMBERS, IS RESPONSIBLE FOR THE REIVEW AND RECOMMENDATION OF THE CEO'S COMPENSATION. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS & CHIEF HUMAN RESOURCE OFFICER, ACTING AS STAFF SUPPORT FOR THE COMMITTEE, MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEE'S ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEE'S DECISION-MAKING PROCESS, THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVE'S SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. THE COMPENSATION COMMITTEE ALSO R|
Part I Line 4b
| Name :, Title:, Item Selected:, Amount:| Christine Schuster, 243341|
Part I Line 4b
| Name :, Title:, Item Selected:, Amount:| Craig Best, 23492|

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.

  • Emerson Hospital

    501(C)(3) · acute care community hospital · MA

    Directly controlled by Emerson Health System Inc

  • Emerson Health System

    501(C)(3) · provide subsidiaries with management team · MA

  • Emerson Health Care Foundation

    501(C)(3) · coordinate and develop the fundraising effort for Emerson Hospital · MA

    Directly controlled by Emerson Health System Inc

  • Emerson Practice Associates

    501(C)(3) · provide healthcare services to the communities served by Emerson Hospital · MA

    Directly controlled by Emerson Health System Inc

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

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

  • Emerson Property Development Corp

    C-Corporation · property management · MA · 100% owned · share of income $40,124 · share of assets $0

    Directly controlled by Emerson Health System Inc

  • Emerson Occupational Health Services

    C-Corporation · health services · MA · 100% owned · share of income $0 · share of assets $0

    Directly controlled by Emerson Health System Inc

Provenance

Return type
form_990
Tax year
2024
Filed
17 August 2026
IRS schema version
2024v5.1
Source object
202642299349300109

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