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Nonprofiteer
← Primary Healthcare Associates SC

Form 990 for tax year 2023

Filed by Primary Healthcare Associates SC.

Totals

Total revenue
$26,433,778
Total expenses
$54,566,124
Contributions and grants received
$0
Grants paid
$0
Program services expenses (Part IX)
$52,638,032
Management and general expenses
$1,928,092
Fundraising expenses
$0
Program service expenses (Part III)
$52,638,032

Program services were 96.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • MARK KOZLOFF MD

    PRESIDENT/VP/TREASURER/SECRETARY

    Total calculated
    $593,612
    From this org
    $0
    From related orgs
    $540,056
    Other
    $53,556
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $0 + $392,613 related
    Bonus
    $0 + $121,235 related
    Other
    $0 + $26,208 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $37,056 related
    Filer's total
    $0 + $593,612 related

  • IVAN SAMSTEIN

    CHIEF FINANCIAL OFFICER

    Total calculated
    $1,937,704
    From this org
    $0
    From related orgs
    $1,704,200
    Other
    $233,504
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,067,829 related
    Bonus
    $0 + $598,691 related
    Other
    $0 + $37,680 related
    Deferred
    $0 + $195,751 related
    Nontaxable benefits
    $0 + $37,753 related
    Filer's total
    $0 + $1,937,704 related

  • AKBAR RAHMANI MD

    PHYSICIAN

    Total calculated
    $692,188
    From this org
    $0
    From related orgs
    $650,235
    Other
    $41,953
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $437,676 related
    Bonus
    $0 + $185,503 related
    Other
    $0 + $27,056 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $25,453 related
    Filer's total
    $0 + $692,188 related

  • JAMES WALLACE MD

    PHYSICIAN

    Total calculated
    $798,265
    From this org
    $0
    From related orgs
    $779,765
    Other
    $18,500
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $660,250 related
    Bonus
    $0 + $95,262 related
    Other
    $0 + $24,253 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $2,000 related
    Filer's total
    $0 + $798,265 related

  • MOHAMMAD SHAMSHUDDIN MD

    PHYSICIAN

    Total calculated
    $647,295
    From this org
    $0
    From related orgs
    $593,739
    Other
    $53,556
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $435,194 related
    Bonus
    $0 + $132,721 related
    Other
    $0 + $25,824 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $37,056 related
    Filer's total
    $0 + $647,295 related

  • PHILLIP NIGRO MD

    PHYSICIAN

    Total calculated
    $1,045,940
    From this org
    $0
    From related orgs
    $989,510
    Other
    $56,430
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $581,139 related
    Bonus
    $0 + $385,193 related
    Other
    $0 + $23,178 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $39,930 related
    Filer's total
    $0 + $1,045,940 related

  • SRINIVASU KUSUMA MD

    PHYSICIAN

    Total calculated
    $1,300,352
    From this org
    $0
    From related orgs
    $1,283,723
    Other
    $16,629
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $731,350 related
    Bonus
    $0 + $529,031 related
    Other
    $0 + $23,342 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $129 related
    Filer's total
    $0 + $1,300,352 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 — 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

  • 4b · Supplemental nonqualified retirement plan

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
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
CERTAIN INDIVIDUALS LISTED IN SCHEDULE J, PART II PARTICIPATE IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN TO WHICH UCMC MAKES ANNUAL CONTRIBUTIONS. THESE CONTRIBUTIONS ARE AT RISK AND DO NOT BECOME VESTED AND PAYABLE UNLESS AND UNTIL THE INDIVIDUAL SATISFIES A SUBSTANTIAL FUTURE SERVICE REQUIREMENT. THE FOLLOWING INDIVIDUALS HAD CONTRIBUTIONS MADE TO THE PLAN IN JANUARY 2024 FOR CALENDAR YEAR 2023: IVAN SAMSTEIN NO INDIVIDUALS LISTED IN SCHEDULE J, PART II BECAME VESTED IN, NOR WERE TAXED ON, AMOUNTS PREVIOUSLY CREDITED UNDER THE PLAN TO THE INDIVIDUAL FOR SERVICES PROVIDED TO THE ORGANIZATION IN PRIOR YEARS. FURTHERMORE, NO INDIVIDUALS LISTED IN THIS SCHEDULE J, PART II RECEIVED A DISTRIBUTION FROM A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN.
Schedule J, Part I, Line 3
COMPENSATION OF THE PRESIDENT OF PRIMARY HEALTHCARE ASSOCIATES, SC IS REVIEWED AND RECOMMENDED FOR APPROVAL BY THE COMPENSATION COMMITTEE OF UCMC. THE COMMITTEE'S DETERMINATION PROCESS UTILIZES A COMBINATION OF AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION STUDIES/SURVEY, WHICH IS THEN REVIEWED AND APPROVED BY THE UCMC COMPENSATION COMMITTEE. THE UCMC COMPENSATION COMMITTEE CONDUCTS ITS REVIEW AND APPROVAL PROCESS IN A MANNER DESIGNED TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER FEDERAL TAX LAW. THIS IS A RIGOROUS REVIEW AND APPROVAL PROCESS DESIGNED FOR TAX-EXEMPT ORGANIZATIONS BY THE INTERNAL REVENUE SERVICE AND IS DESIGNED TO RESULT IN COMPETITIVE AND REASONABLE COMPENSATION.
Schedule J, Part II
TAXABLE INCOME REPORTED IN COLUMN (B) MAY INCLUDE PAYMENTS FROM THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). IN MOST CASES, THESE PAYMENTS WERE EARNED OVER MANY YEARS OF EMPLOYMENT AND THE AMOUNTS HAD PREVIOUSLY BEEN SUBJECT TO VESTING RULES. SERP PAYMENT AMOUNTS EARNED IN PRIOR YEARS WERE PREVIOUSLY REPORTED ON THE FORM 990 AS DEFERRED COMPENSATION AND ARE REPORTED IN THIS 2023 FORM 990 ON SCHEDULE J, PART II, COLUMN (F). THE INDEPENDENT COMPENSATION COMMITTEE OF THE BOARD CONDUCTS ITS REVIEW AND APPROVAL OF ALL EXECUTIVE COMPENSATION, INCLUDING THESE SERP AMOUNTS, IN A MANNER THAT QUALIFIES FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER FEDERAL TAX LAW. THIS IS A RIGOROUS REVIEW PROCESS DESIGNED FOR TAX-EXEMPT ORGANIZATIONS BY THE INTERNAL REVENUE SERVICE, AND IT MEANS THAT THE BOARD COMPENSATION COMMITTEE DOES NOT HAVE ANY CONFLICTS OF INTEREST, AND RELIES ON MARKET DATA COMPILED BY AN INDEPENDENT COMPENSATION CONSULTANT TO SUPPORT ALL EXECUTIVE PAY AS MARKET COMPETITIVE AND REASONABLE. FOR THE INDIVIDUALS LISTED ON SCHEDULE J, PART II THAT ARE IDENTIFIED AS FORMER OFFICERS OR KEY EMPLOYEES, THE COMPENSATION LISTED IS EITHER THE FAIR MARKET VALUE COMPENSATION PAID TO THEM FOR SERVICES THEY PERFORMED AS ACTIVE EMPLOYEES OF UCMC OR A RELATED ORGANIZATION (AND WAS NOT PAID TO THEM DUE TO THEIR FORMERLY HAVING BEEN LISTED AS OFFICERS OR KEY EMPLOYEES), OR AS COMPENSATION FOR A COMBINATION OF SERVICES AND SEVERANCE.

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
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349304674

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