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← GENERAL CONFERENCE OF SEVENTH DAY ADVENTIST

Form 990 for tax year 2022

Filed by GENERAL CONFERENCE OF SEVENTH DAY ADVENTIST.

Totals

Total revenue
$66,929,324
Total expenses
$67,214,447
Contributions and grants received
$28,674
Grants paid
$0
Program service revenue
$66,900,650
Investment income
$0
Other revenue
$0
Total assets, end of year
$12,052,928
Total liabilities, end of year
$28,089,965
Net assets or fund balances, end of year
-$16,037,037
Program services expenses (Part IX)
$42,765,031
Management and general expenses
$24,449,416
Fundraising expenses
$0
Program service expenses (Part III)
$42,765,031

Program services were 63.6% 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.

  • 1f · All other contributions, gifts and grants

    $28,674

  • 2a · Program service revenue: Patient service revenue

    total $65,850,648 · related or exempt $65,850,648

  • 2b · Program service revenue: CARES Act funding

    total $609,221 · related or exempt $609,221

  • 2f · All other program service revenue

    total $440,781 · related or exempt $440,781

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $40,772,931 · program services $29,741,730 · management and general $11,031,201

  • 8 · Pension plan contributions

    total $1,496,097 · program services $1,093,800 · management and general $402,297

  • 9 · Other employee benefits

    total $6,423,039 · program services $4,517,438 · management and general $1,905,601

  • 10 · Payroll taxes

    total $3,000,187 · program services $2,225,542 · management and general $774,645

  • 11a · Fees: management

    total $2,817,182 · program services $6,100 · management and general $2,811,082

  • 11b · Fees: legal

    total $1,234 · management and general $1,234

  • 11g · Fees: other

    total $4,474,852 · program services $1,039,850 · management and general $3,435,002

  • 12 · Advertising and promotion

    total $4,050 · management and general $4,050

  • 13 · Office expenses

    total $1,078,404 · program services $7,922 · management and general $1,070,482

  • 14 · Information technology

    total $692,666 · program services $20 · management and general $692,646

  • 16 · Occupancy

    total $462,669 · program services $6,181 · management and general $456,488

  • 17 · Travel

    total $1,724,218 · program services $1,506,788 · management and general $217,430

  • 19 · Conferences, conventions and meetings

    total $28,174 · program services $1,690 · management and general $26,484

  • 20 · Interest

    total $703,818 · management and general $703,818

  • 22 · Depreciation, depletion and amortization

    total $468,155 · program services $444,096 · management and general $24,059

  • 23 · Insurance

    total $170,174 · program services $29,389 · management and general $140,785

  • 24a · Other expenses: Patient care supplies

    total $2,178,429 · program services $2,126,397 · management and general $52,032

  • 24b · Other expenses: Rental/lease costs equi

    total $537,348 · management and general $537,348

  • 24e · All other expenses

    total $180,820 · program services $18,088 · management and general $162,732

Balance sheet

Part X, book values.

  • 4 · Accounts receivable

    beginning of year $9,614,626 · end of year $9,498,534

  • 9 · Prepaid expenses and deferred charges

    beginning of year $170,655 · end of year $187,346

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

    $2,742,651

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

    $2,086,865

  • 10c · Land, buildings and equipment, net

    beginning of year $1,844,520 · end of year $655,786

  • 14 · Intangible assets

    beginning of year $850,000 · end of year $850,000

  • 15 · Other assets

    beginning of year $2,910,613 · end of year $861,262

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,477,424 · end of year $5,852,571

  • 25 · Other liabilities

    beginning of year $23,232,904 · end of year $22,237,394

  • 27 · Net assets without donor restrictions

    beginning of year -$14,555,781 · end of year -$16,284,342

  • 28 · Net assets with donor restrictions

    beginning of year $235,867 · end of year $247,305

Mission and programs · 2022

Mission

Living God's love by inspiring health, wholeness and hope.

  • See Schedule O

    Expenses $42,765,031 · Revenue $66,900,650

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Hofheins Todd

    Chief Operating Officer as of 01/22

    Total calculated
    $2,043,931
    From this org
    $0
    From related orgs
    $1,971,652
    Other
    $72,279
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,358,421 related
    Bonus
    $0 + $376,216 related
    Other
    $0 + $237,015 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $60,059 related
    Filer's total
    $0 + $2,043,931 related

  • Jahn Andrew

    Dir/Chair thru 02/22

    Total calculated
    $1,483,639
    From this org
    $0
    From related orgs
    $1,409,539
    Other
    $74,100
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,047,840 related
    Bonus
    $0 + $349,414 related
    Other
    $0 + $12,285 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $61,880 related
    Filer's total
    $0 + $1,483,639 related

  • Beaman John

    Director

    Total calculated
    $1,419,572
    From this org
    $0
    From related orgs
    $1,361,096
    Other
    $58,476
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,047,636 related
    Bonus
    $0 + $298,600 related
    Other
    $0 + $14,860 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $46,256 related
    Filer's total
    $0 + $1,419,572 related

  • Stevens Eric

    Dir/Chair as of 03/22

    Total calculated
    $1,378,159
    From this org
    $0
    From related orgs
    $1,315,314
    Other
    $62,845
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $896,507 related
    Bonus
    $0 + $250,602 related
    Other
    $0 + $168,205 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $50,625 related
    Filer's total
    $0 + $1,378,159 related

  • Spenst Brett

    CFO as of 03/22

    Total calculated
    $1,358,925
    From this org
    $0
    From related orgs
    $1,322,824
    Other
    $36,101
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $817,612 related
    Bonus
    $0 + $416,845 related
    Other
    $0 + $88,367 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $23,881 related
    Filer's total
    $0 + $1,358,925 related

  • Jobe Meredith

    Dir/Secretary

    Total calculated
    $969,220
    From this org
    $0
    From related orgs
    $930,036
    Other
    $39,184
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $639,741 related
    Bonus
    $0 + $154,687 related
    Other
    $0 + $135,608 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $26,964 related
    Filer's total
    $0 + $969,220 related

  • Liebowitz Jacalyn

    Dir/Vice Chair

    Total calculated
    $858,810
    From this org
    $0
    From related orgs
    $801,693
    Other
    $57,117
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $551,237 related
    Bonus
    $0 + $169,658 related
    Other
    $0 + $80,798 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $44,897 related
    Filer's total
    $0 + $858,810 related

  • El-Asmar Hoda - Former

    Dir/Vice Chair/Pres thru 10/20

    Total calculated
    $725,954
    From this org
    $0
    From related orgs
    $661,321
    Other
    $64,633
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $661,321 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $52,413 related
    Filer's total
    $0 + $725,954 related

  • Mock Jeffrey

    Director

    Total calculated
    $520,320
    From this org
    $0
    From related orgs
    $422,487
    Other
    $97,833
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $286,124 related
    Bonus
    $0 + $75,485 related
    Other
    $0 + $60,878 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $85,613 related
    Filer's total
    $0 + $520,320 related

  • Ward Melissa

    Dir/President

    Total calculated
    $483,509
    From this org
    $0
    From related orgs
    $432,208
    Other
    $51,301
    Hours/week
    0.5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $310,695 related
    Bonus
    $0 + $71,722 related
    Other
    $0 + $49,791 related
    Deferred
    $0 + $12,220 related
    Nontaxable benefits
    $0 + $39,081 related
    Filer's total
    $0 + $483,509 related

  • Ashlock Mark

    Former Dir/Vice Chair thru 06/20

    Total calculated
    $418,610
    From this org
    $0
    From related orgs
    $385,805
    Other
    $32,805
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $69 related
    Bonus
    $0
    Other
    $0 + $385,736 related
    Deferred
    $0 + $11,574 related
    Nontaxable benefits
    $0 + $21,231 related
    Filer's total
    $0 + $418,610 related

  • Dingilian John

    Director

    Total calculated
    $264,980
    From this org
    $0
    From related orgs
    $198,297
    Other
    $66,683
    Hours/week
    0.5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $120,369 related
    Bonus
    $0 + $60,916 related
    Other
    $0 + $17,012 related
    Deferred
    $0 + $5,949 related
    Nontaxable benefits
    $0 + $60,734 related
    Filer's total
    $0 + $264,980 related

  • Ainsworth Laura

    Administrative Director, Operations

    Total calculated
    $264,971
    From this org
    $209,826
    From related orgs
    $0
    Other
    $55,145
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,901
    Bonus
    $26,176
    Other
    $749
    Deferred
    $6,295
    Nontaxable benefits
    $48,850
    Filer's total
    $264,971

  • Kasson Paul

    Administrative Director, Operations

    Total calculated
    $259,786
    From this org
    $212,172
    From related orgs
    $0
    Other
    $47,614
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,202
    Bonus
    $26,326
    Other
    $1,644
    Deferred
    $6,365
    Nontaxable benefits
    $41,249
    Filer's total
    $259,786

  • Summers Jacob

    Administrative Director, Operations

    Total calculated
    $255,816
    From this org
    $216,247
    From related orgs
    $0
    Other
    $39,569
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,622
    Bonus
    $29,147
    Other
    $478
    Deferred
    $6,487
    Nontaxable benefits
    $33,082
    Filer's total
    $255,816

  • Johnson Joycelyn

    Administrative Director, Operations

    Total calculated
    $234,474
    From this org
    $174,820
    From related orgs
    $0
    Other
    $59,654
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,696
    Bonus
    $21,973
    Other
    $2,151
    Deferred
    $5,245
    Nontaxable benefits
    $54,409
    Filer's total
    $234,474

  • Alario Suzanne

    Administrative Director, Operations

    Total calculated
    $219,397
    From this org
    $166,303
    From related orgs
    $0
    Other
    $53,094
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,540
    Bonus
    $9,763
    Other
    $0
    Deferred
    $4,989
    Nontaxable benefits
    $48,105
    Filer's total
    $219,397

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 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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)

Part I, Lines 4a-b
Severance payments are made based upon agreements between certain qualifying employees and Adventist Health System/West. Details of the terms and conditions of the severance agreements are available to the IRS upon request. Ashlock, Mark - severance payment - $386,312 El-Asmar, Hoda - severance payment - $659,431 Select executives agreed to participate in CAP-EX in place of a traditional insurance SERP. See Schedule L, Part V of Adventist Health System/West, for a broader description. Split-Dollar life participants are Mark Ashlock, John Beaman, Todd Hofheins, Andrew Jahn, and Brett Spenst. A flexible benefits plan (CAA) is offered to groups of highly-compensated employees meeting certain criteria. The participants are provided with an of their corporate provided benefits. The balance is set aside for forfeiture and is at risk to the creditors of Adventist Health. Payouts substantial risks of forfeiture have lapsed. The plan was frozen for new amount equivalent to 41 percent of their base compensation, less the value nonvested deferred compensation that is subject to substantial risk of occur according to the participants' payment elections after all non-vested contributions in 2016. Jahn, Andrew - participant, no activity in 2022

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.

  • Blue Legacy Ventures LLC

    Real property rental · FL

  • Blue Zones LLC

    Education · MN

  • PAR LLC dba CherryWood Village

    Senior housing · OR

  • PVHR LLC dba Paradise Village

    Senior housing · OR

  • PVHR2 LLC dba Parkview Memory Care at Paradise Village

    Senior housing · OR

  • WWGHR LLC dba Wheatland Village

    Senior housing · OR

Related corporations and trusts

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

  • AdHealth Limited

    C · Pure captive insurance · BD

  • Adventist Health Plan Inc

    C · Health insurance · CA

  • South Coast Medical Center

    C · Wind down after sale of hospital · CA

  • Thrive Productions Inc

    C · Production company · MN

Provenance

Return type
form_990
Tax year
2022
Filed
26 October 2023
IRS schema version
2022v5.0
Source object
202303059349301890

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