Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MANAGEMENT FEES

  total $43,093,978 · related or exempt $43,093,978

• 3 · Investment income

  total $3,145 · excluded $3,145

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $4,829,642 · program services $4,829,642

• 7 · Other salaries and wages

  total $12,645,995 · program services $12,126,384 · fundraising $519,611

• 8 · Pension plan contributions

  total $677,945 · program services $654,749 · fundraising $23,196

• 9 · Other employee benefits

  total $1,672,135 · program services $1,610,504 · fundraising $61,631

• 10 · Payroll taxes

  total $489,463 · program services $470,861 · fundraising $18,602

• 11a · Fees: management

  total $42,042 · program services $42,042

• 11c · Fees: accounting

  total $298,575 · management and general $298,575

• 11g · Fees: other

  total $61,023 · program services $453 · fundraising $60,570

• 13 · Office expenses

  total $419,601 · program services $400,117 · management and general $19,484

• 14 · Information technology

  total $1,646,080 · program services $1,646,080

• 16 · Occupancy

  total $1,004,873 · program services $1,004,873

• 17 · Travel

  total $61,097 · program services $61,097

• 19 · Conferences, conventions and meetings

  total $20,527 · program services $20,527

• 22 · Depreciation, depletion and amortization

  total $24,357 · program services $24,357

• 23 · Insurance

  total $153,452 · program services $153,452

• 24a · Other expenses: OTHER PURCHASED SERVICE

  total $17,663,111 · program services $17,663,111

• 24b · Other expenses: MISCELLANEOUS

  total $445,674 · program services $349,577 · management and general $96,097

• 24c · Other expenses: LICENSES & TAXES

  total $104,104 · program services $104,104

• 24d · Other expenses: AMORTIZATION TUITION EX

  total $48,488 · program services $48,488

• 24e · All other expenses

  total $122,178 · program services $122,178

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,226,724 · end of year $2,218,490

• 2 · Savings and temporary cash investments

  beginning of year $117,627 · end of year $120,773

• 4 · Accounts receivable

  beginning of year $9,095,344 · end of year $9,301,903

• 7 · Other notes and loans receivable

  beginning of year $5,609

• 9 · Prepaid expenses and deferred charges

  beginning of year $628,068 · end of year $829,081

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

  $13,777,303

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

  $2,751,669

• 10c · Land, buildings and equipment, net

  beginning of year $11,050,104 · end of year $11,025,634

• 12 · Investments: other securities

  beginning of year $1,000 · end of year $1,000

• 15 · Other assets

  beginning of year $21,499 · end of year $22,582

• 17 · Accounts payable and accrued expenses

  beginning of year $8,156,512 · end of year $5,087,683

• 27 · Net assets without donor restrictions

  beginning of year $13,253,827 · end of year $12,511,576

• 28 · Net assets with donor restrictions

  beginning of year $4,735,636 · end of year $5,920,204

The filer's explanations (Part III)

PART I, LINE 1A

LLUH BENEFITS PROVIDE FOR PAYMENT OF THE TRAVEL EXPENSES FOR A SPOUSE TO ACCOMPANY AN EMPLOYEE ON ONE BUSINESS TRIP PER YEAR. IF USED, THE TAXABLE COST OF THIS BENEFIT IS INCLUDED IN THE EMPLOYEE'S W-2. LLUH BENEFITS PROVIDE FOR GROSS-UP PAYMENTS TO APPROXIMATELY COVER THE TAXES ON THE IMPUTED COST OF GROUP-TERM LIFE INSURANCE COVERAGE IN EXCESS OF $50,000. ALL EMPLOYEES RECEIVED THIS BENEFIT. THE TAXABLE COST OF THIS BENEFIT IS INCLUDED IN THE EMPLOYEE'S W-2. LLUH BENEFITS PROVIDE FOR HOUSING ALLOWANCE. IF USED, THE TAXABLE COST OF THIS BENEFIT IS INCLUDED IN THE EMPLOYEE'S W-2. THE FOLLOWING LLUH EMPLOYEES PARTICIPATED IN, AND RECEIVED PAYMENT FROM, A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: SERP FUNDING PAID TO EMPLOYEE IN CASH: - NONE NET FLEX PLAN CREDITS PAID TO EMPLOYEE IN CASH: - BAKER, PETER: 87,357 - BUSSELL, RACHELLE: 58,808 - EDWARDS, LYNDON C: 103,185 - THOMAS, TAMARA: 99,465 - HANSEN, KENT: 105,543 - HART, RICHARD HENRY: 96,162 - HUBBARD, MARK L: 79,999 - LALAS, ANGELA M.: 147,285 - WRIGHT, TREVOR: 166,652 TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: - BAKER, PETER: 1,731 - BUSSELL, RACHELLE: 5,221 - EDWARDS, LYNDON C: 7,790 - HANSEN, KENT: 5,886 - HART, RICHARD HENRY: 4,678 - HUBBARD, MARK LEE: 12,120 - LALAS, ANGELA M.: 1,942 - THOMAS, TAMARA: 10,557 - WRIGHT, TREVOR: 4,167 EMPLOYER CONTRIBUTIONS/PAYMENTS FOR ELECTIVE BENEFITS (INCLUDES VESTED AND FORFEITED BENEFITS FUNDED IN PRIOR YEARS): - NONE TRAVEL FOR COMPANIONS: - LALAS, ANGELA M.: 311

PART I, LINE 6

LOMA LINDA UNIVERSITY HEALTH (LLUH) HAS AN INCENTIVE PLAN. PAYMENTS FOR INCENTIVE AWARDS ARE TRIGGERED ONLY IF, AMONG OTHER ESTABLISHED CRITERIA, NET INCOME EXCEEDS BUDGET BY AN ESTABLISHED PERCENTAGE.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• N3EIGHT LLC

  MEDICAL RESEARCH · CA

  Directly controlled by LOMA LINDA UNIVERSITY HEALTH