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← COMPLEX CARE MEDICAL SERVICES CORPORATION

Form 990 for tax year 2024

Filed by COMPLEX CARE MEDICAL SERVICES CORPORATION.

Totals

Total revenue
$1,721,436
Total expenses
$4,372,415
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,719,300
Investment income
$0
Other revenue
$2,136
Total assets, end of year
$1,243,923
Total liabilities, end of year
$401,528
Net assets or fund balances, end of year
$842,395
Program services expenses (Part IX)
$3,471,670
Management and general expenses
$900,745
Fundraising expenses
$0
Program service expenses (Part III)
$3,471,670

Program services were 79.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 2a · Program service revenue: NET PATIENT REVENUE

    total $1,719,300 · related or exempt $1,719,300

  • 2f · All other program service revenue

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

  • 6a · Gross rents

    real property $2,136

  • 6c · Rental income or loss

    real property $2,136 · personal property $0

  • 6d · Net rental income or loss

    total $2,136 · excluded $2,136

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,343,760 · program services $1,048,129 · management and general $295,631

  • 8 · Pension plan contributions

    total $83,138 · program services $64,847 · management and general $18,291

  • 9 · Other employee benefits

    total $257,275 · program services $200,674 · management and general $56,601

  • 10 · Payroll taxes

    total $93,825 · program services $73,183 · management and general $20,642

  • 11g · Fees: other

    total $1,359,284 · program services $1,060,238 · management and general $299,046 · fundraising $0

  • 12 · Advertising and promotion

    total $209 · management and general $209

  • 13 · Office expenses

    total $14,532 · program services $11,335 · management and general $3,197

  • 14 · Information technology

    total $682 · program services $532 · management and general $150

  • 16 · Occupancy

    total $158,755 · program services $123,829 · management and general $34,926

  • 22 · Depreciation, depletion and amortization

    total $123,621 · program services $96,424 · management and general $27,197

  • 23 · Insurance

    total $684 · program services $684

  • 24a · Other expenses: SHARED SERVICES

    total $658,422 · program services $513,567 · management and general $144,855

  • 24b · Other expenses: MEDICAL SURGICAL SUPPLIES

    total $278,228 · program services $278,228

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $100 · end of year $100

  • 4 · Accounts receivable

    beginning of year $22,994 · end of year $28,904

  • 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

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

    $2,549,673

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

    $1,334,754

  • 10c · Land, buildings and equipment, net

    beginning of year $1,338,540 · end of year $1,214,919

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $290,873 · end of year $401,528

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $22,864,816 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$21,794,055 · end of year $842,395

Mission and programs · 2024

Mission

To provide an exemplary model of family-centered complex care that unites the medical neighborhood to improve quality of life and community integration for children and their families.

Activities or mission (Part I)

TO SERVE AS THE MEDICAL HOME FOR CHILDREN WITH COMPLEX MEDICAL ILLNESSES.

  • To achieve the triple aim of the right care, at the right place, at the right time through centralized, coordinated, comprehensive, and compassionate care with the intent to improve the child's growth and development, the family's satisfaction, and decrease unnecessary hospital utilization. To optimize care for children with medical complexity through partnerships with caregivers and medical neighborhoods so that children can reach their greatest potential and experience life more fully.

    Expenses $3,471,670 · Revenue $1,719,300

As filed on the 2024 return.

Listed in Part VII

  • Patricia Petroff MD

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • Andrew Gelfand MD

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lauren Lazar

    Director (Effective 1/1/24)

    Total calculated
    $0
    Hours/week
    1

  • Dai H Chung MD

    President

    Total calculated
    $1,463,178
    From this org
    $0
    From related orgs
    $1,357,030
    Other
    $106,148
    Hours/week
    1 + 54 related

    Schedule J breakdown matched by us

    Base
    $0 + $982,555 related
    Bonus
    $0 + $373,827 related
    Other
    $0 + $648 related
    Deferred
    $0 + $84,421 related
    Nontaxable benefits
    $0 + $21,727 related
    Filer's total
    $0 + $1,463,178 related

  • Lisa M Frenkel

    Secretary

    Total calculated
    $609,044
    From this org
    $0
    From related orgs
    $519,491
    Other
    $89,553
    Hours/week
    1 + 52 related

    Schedule J breakdown matched by us

    Base
    $0 + $344,592 related
    Bonus
    $0 + $119,560 related
    Other
    $0 + $55,339 related
    Deferred
    $0 + $70,467 related
    Nontaxable benefits
    $0 + $19,086 related
    Filer's total
    $0 + $609,044 related

  • Robert S Fries

    CFO & Treasurer

    Total calculated
    $1,979,819
    From this org
    $0
    From related orgs
    $1,667,936
    Other
    $311,883
    Hours/week
    1 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $744,848 related
    Bonus
    $0 + $791,000 related
    Other
    $0 + $132,088 related
    Deferred
    $0 + $260,688 related
    Nontaxable benefits
    $0 + $51,195 related
    Filer's total
    $0 + $1,979,819 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, 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

  • 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 3 Arrangement used to establish the top management official's compensation
COMPLEX CARE MEDICAL SERVICES CORPORATION (THE "CORPORATION") HAS NO EMPLOYEES. CERTAIN INDIVIDUALS IDENTIFIED HEREIN AS OFFICERS OF THE CORPORATION ARE EMPLOYED AND COMPENSATED BY A RELATED ORGANIZATION, CHILDREN'S HEALTH SYSTEM OF TEXAS (CHST). THE INDIVIDUALS PERFORM SERVICES FOR THE CORPORATION, AND IN SOME CASES OTHER RELATED ORGANIZATIONS, BY ARRANGEMENT BETWEEN CHST AND SUCH ORGANIZATION(S). THEREFORE, COMPENSATION DECISIONS FOR THE OFFICERS WERE DETERMINED BY THE RELATED ORGANIZATION FOLLOWING CHST COMPENSATION'S POLICY. IN THEIR DUTIES AS OFFICERS OF THE CORPORATION, THEY HAVE NO INFLUENCE OVER THE COMPENSATION PROCESS PERFORMED BY CHST. THE CHST PROCESS FOR DETERMINING EXECUTIVE COMPENSATION IS AS FOLLOWS: THE HUMAN RESOURCES COMMITTEE (COMMITTEE) OF THE CHST BOARD IS RESPONSIBLE FOR SETTING THE COMPENSATION FOR EXECUTIVES. THE COMMITTEE IS COMPRISED OF INDEPENDENT, NONEMPLOYEE DIRECTORS. A WRITTEN COMPENSATION PHILOSOPHY HAS BEEN DEVELOPED BY THE HUMAN RESOURCES COMMITTEE FOR TIMELINESS AND APPROPRIATENESS AND DEFINES THE DESIRED PEER GROUPS FOR COMPENSATION SURVEYS. THE HR COMMITTEE ENGAGES THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT FOR EXECUTIVE COMPENSATION. COMPENSATION PROGRAM COMPONENTS: THE ELEMENTS OF TOTAL COMPENSATION PROVIDED TO CHST EXECUTIVES INCLUDE: - CASH COMPENSATION (I.E., BASE SALARY, SHORT-TERM AND LONG-TERM INCENTIVE COMPENSATION, AND/OR OTHER CASH COMPENSATION), DETERMINED IN CONSIDERATION OF COMPETITIVE MARKET PRACTICES, ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE, RECRUITMENT AND RETENTION CONSIDERATIONS, AND OTHER RELEVANT FACTORS. - STANDARD BENEFITS, ASSISTING IN EACH EXECUTIVE'S MEDICAL, DENTAL, DISABILITY, LIFE INSURANCE, TIME OFF, AND RETIREMENT NEEDS, REFLECTIVE OF THE EMPLOYMENT STATUS (I.E., FULL OR PART TIME) OF THE EXECUTIVE. - SUPPLEMENTAL BENEFITS, INCLUDING SUPPLEMENTAL INSURANCE, RETIREMENT BENEFITS, AND/OR OTHER SUPPLEMENTAL BENEFITS DETERMINED BY THE COMMITTEE TO BE APPROPRIATE AND REASONABLE IN RELATION TO MARKETPLACE PRACTICES. COMPENSATION AND BENEFITS DECISIONS ARE MADE IN CONSIDERATION OF EACH EXECUTIVE'S POSITION, RESPONSIBILITIES, SKILLS, EFFORT, AND PERFORMANCE, IN RELATION TO DOCUMENTED PRACTICES WITHIN THE APPROPRIATE COMPARATOR GROUP(S). PEER GROUP: THE COMMITTEE HAS DEFINED ITS PRIMARY PEER GROUP FOR EXECUTIVES AS NOT-FOR-PROFIT HEALTH CARE ORGANIZATIONS SIMILAR IN SIZE, STRUCTURE, AND COMPLEXITY. THIS GROUP WILL INCLUDE LEADING PEDIATRIC HEALTH SYSTEMS AS WELL AS INTEGRATED HEALTH SYSTEMS AND ACADEMIC MEDICAL CENTERS. - DATA WILL BE COMPILED IN A MANNER CONSISTENT WITH THE IRS INTERMEDIATE SANCTIONS RULES OF FEDERAL TAX LAW, TO REFLECT WHAT IS DINARILY PAID TO LIKE EXECUTIVES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES." - IN CERTAIN CIRCUMSTANCES, MARKET DATA FROM ADDITIONAL COMPARATOR GROUPS (E.G., RESEARCH INSTITUTIONS, INSURANCE INDUSTRY, AND GENERAL INDUSTRY COMPANIES) MAY ALSO BE REFERENCED. - THE SPECIFIC NATURE OF THE ROLE AT CHST WILL BE CONSIDERED WHEN ADDING COMPARATOR GROUPS OUTSIDE OF THE PRIMARY PEER GROUP, AND THE COMMITTEE WILL DISCUSS AND AGREE ON THE APPROPRIATENESS OF ADDING COMPARATOR GROUPS WHENEVER THE SPECIFIC NATURE OF THE CHST ROLE REQUIRES ADDITIONAL COMPARATOR GROUPS TO BE USED.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
EXECUTIVE DEFINED CONTRIBUTION RETIREMENT PLAN (EDCRP): EMPLOYEES WHO RECEIVED TAXABLE INCOME FROM THE EDCRP INCLUDE: ROBERT FRIES - $79,646 LISA FRENKEL - $40,149 EMPLOYEES WHO PARTICIPATED IN AND HAVE CONTRIBUTIONS TO THE EDCRP INCLUDE: ROBERT FRIES - $236,942 LISA FRENKEL - $49,983

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.

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 partnerships

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

  • LEGACY TRAIL SURGERY CENTER LLC

    N/A · HEALTHCARE RELATED INVESTMENTS · TX

    Directly controlled by na

Related corporations and trusts

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

  • ALTERNATIVE CARE SYSTEMS

    C Corporation · INACTIVE · TX

    Directly controlled by NA

  • TEXAS TRINITY RIVER ASSURANCE COMPANY

    C Corporation · SELF-INSURANCE · CJ

    Directly controlled by NA

  • CHFH INC

    C Corporation · INACTIVE · TX

    Directly controlled by NA

  • CHILDREN'S HEALTH

    C Corporation · INACTIVE · TX

    Directly controlled by NA

  • CHILDREN'S HEALTH CARE NETWORK

    C Corporation · INACTIVE · TX

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.1
Source object
202543179349311334

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