Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: CAPITATION REVENUE

  total $676,522,840 · related or exempt $676,522,840

• 2b · Program service revenue: MANAGEMENT SERVICE REVENUE

  total $16,999,298 · related or exempt $16,999,298

• 2f · All other program service revenue

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

• 3 · Investment income

  total $6,660,277 · excluded $6,660,277

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11a · Other revenue: COVID19 Reimb SB510

  total $4,940,770 · related or exempt $4,940,770

• 11b · Other revenue: Quality Incentive Bonus

  total $941,617 · related or exempt $941,617

• 11c · Other revenue: HCC Coding Bonus

  total $250,000 · related or exempt $250,000

• 11d · All other revenue

  total $197,968 · related or exempt $197,968 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $6,330,355

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0 · program services $0

• 2 · Grants to domestic individuals

  total $0 · program services $0

• 3 · Grants to foreign organizations and individuals

  total $0 · program services $0

• 4 · Benefits paid to or for members

  total $0 · program services $0

• 5 · Compensation of officers, directors and key employees

  total $740,202 · management and general $740,202

• 7 · Other salaries and wages

  total $11,438,048 · program services $8,726,567 · management and general $2,711,481

• 8 · Pension plan contributions

  total $487,472 · program services $371,913 · management and general $115,559

• 9 · Other employee benefits

  total $1,489,569 · program services $1,136,455 · management and general $353,114

• 10 · Payroll taxes

  total $934,514 · program services $712,980 · management and general $221,534

• 11b · Fees: legal

  total $73,566 · program services $73,566

• 11c · Fees: accounting

  total $30,987 · management and general $30,987

• 11g · Fees: other

  total $3,874,056 · program services $917,210 · management and general $2,956,846 · fundraising $0

• 13 · Office expenses

  total $960,489 · program services $689,489 · management and general $271,000

• 16 · Occupancy

  total $304,869 · management and general $304,869

• 20 · Interest

  total $755,695 · management and general $755,695

• 22 · Depreciation, depletion and amortization

  total $41,264 · management and general $41,264

• 23 · Insurance

  total $19,465 · management and general $19,465

• 24a · Other expenses: MEDICAL CLAIMS

  total $609,606,851 · program services $609,606,851

• 24b · Other expenses: CAPITATED SERVICES

  total $66,706,056 · program services $66,706,056

• 24c · Other expenses: MANAGEMENT SERVICES FEES

  total $4,966,565 · program services $4,966,565

• 24d · Other expenses: SERVICE ALLOCATIONS

  total $2,481,323 · management and general $2,481,323

• 24e · All other expenses

  total $180,913 · program services $1,334 · management and general $179,579 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $0

• 2 · Savings and temporary cash investments

  beginning of year $138,438,700 · end of year $100,575,651

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $3,000,159 · end of year $11,632,844

• 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 $937,592 · end of year $430,405

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

  $1,096,066

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

  $746,866

• 10c · Land, buildings and equipment, net

  beginning of year $246,075 · end of year $349,200

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $307,160 · end of year $0

• 17 · Accounts payable and accrued expenses

  beginning of year $88,068,770 · end of year $60,272,572

• 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 $3,718,519 · end of year $152,265

• 27 · Net assets without donor restrictions

  beginning of year $51,142,397 · end of year $52,563,263

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

• 29 · Capital stock, trust principal or current funds

  beginning of year $0 · end of year $0

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $0 · end of year $0

• 31 · Retained earnings, endowment or other funds

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Discretionary spending account

CERTAIN EXECUTIVES REPORTED ON FORM 990, PART VII AND SCHEDULE J, PART II RECEIVE AN AUTOMOBILE ALLOWANCE. THE ALLOWANCE IS INCLUDED IN TAXABLE WAGES AND REPORTED ON THEIR RESPECTIVE W-2.

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

THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAY IN CALENDAR YEAR 2023: SHAWN FORRESTER - $178,048

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

Scripps Health executive benefits program provides a 457f plan with a flexible benefit allowance that can be used to purchase additional insurance coverage for certain executive level employees. Any remaining benefit allowance can be deposited into the supplemental accumulation retirement account (SARA) with a future vesting date. Effective January 1, 2021, Scripps Health transitioned part of its' executive benefits program from the 457F plan to a supplemental executive retirement plan (SERP). This SERP provides competitive supplemental retirement benefits to the participants to encourage continued employment and continued interest in the success of the System. The System credits a targeted percent per year of service, up to a maximum percent of the final average salary at age 70 for 25 years of service. The target benefit is offset by (i) benefits under the frozen SARA plan, (ii) the System-paid portion of social security retirement benefits, and (iii) qualified retirement plans attributable to the System's credits under those plans. Although the benefit is targeted at age 70, the System may elect to continue credits toward the benefit so long as the participant remains employed with the System.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• SCRIPPS ENCINITAS SURGERY CTR

  AMBUL SURGERY CTR · CA

  Directly controlled by NA

• SCRIPPSUSP SURGERY CTR

  AMBUL SURGERY CTR · CA

  Directly controlled by NA

• SCRIPPS MERCY AMBUL SURG CTR

  AMBUL SURGERY CTR · CA

  Directly controlled by NA

• SCRIPPS MEMORIAL XIMED MED CTR

  REAL ESTATE · CA

  Directly controlled by NA

Related corporations and trusts

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

• CHARITABLE LEAD TRUST (1)

  Trust · HOSPITAL SUPPORT · CA · share of income $0 · share of assets $0

  Directly controlled by SCRIPPS HEALTH

• CHARITABLE REMAINDER TRUST (26)

  Trust · HOSPITAL SUPPORT · CA · share of income $0 · share of assets $0

  Directly controlled by SCRIPPS HEALTH