Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $83,198

• 2a · Program service revenue: MEDICAL SERVICE

  total $178,357,044 · related or exempt $178,357,044

• 3 · Investment income

  total $8,500 · excluded $8,500

• 6a · Gross rents

  real property $13,357

• 6b · Less rental expenses

  real property $8,075

• 6c · Rental income or loss

  real property $5,282

• 6d · Net rental income or loss

  total $5,282 · excluded $5,282

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,691,915 · management and general $1,691,915

• 6 · Compensation of disqualified persons

  total $9,446 · management and general $9,446

• 7 · Other salaries and wages

  total $32,440,395 · program services $25,857,684 · management and general $6,582,711

• 8 · Pension plan contributions

  total $719,078 · program services $572,254 · management and general $146,824

• 9 · Other employee benefits

  total $4,651,315 · program services $3,637,862 · management and general $1,013,453

• 10 · Payroll taxes

  total $2,183,877 · program services $1,637,855 · management and general $546,022

• 11b · Fees: legal

  total $427,457 · management and general $427,457

• 11g · Fees: other

  total $208,278,931 · program services $200,199,537 · management and general $8,079,394

• 12 · Advertising and promotion

  total $1,776,906 · program services $448,128 · management and general $1,328,778

• 13 · Office expenses

  total $1,445,875 · program services $1,067,231 · management and general $378,644

• 16 · Occupancy

  total $7,841,982 · program services $6,439,298 · management and general $1,402,684

• 17 · Travel

  total $701,934 · program services $42,865 · management and general $659,069

• 19 · Conferences, conventions and meetings

  total $18,927 · program services $3,367 · management and general $15,560

• 20 · Interest

  total $3,321 · program services $3,321

• 22 · Depreciation, depletion and amortization

  total $2,265,798 · program services $2,127,811 · management and general $137,987

• 23 · Insurance

  total $22,750 · program services $9,432 · management and general $13,318

• 24a · Other expenses: MEDICAL SUPPLIES

  total $6,901,485 · program services $6,856,735 · management and general $44,750

• 24b · Other expenses: MINOR EQUIPMENT

  total $1,431,879 · program services $1,030,333 · management and general $401,546

• 24c · Other expenses: RECRUITING COST

  total $808,899 · program services $219,756 · management and general $589,143

• 24d · Other expenses: MEALS & ENTERTAINMENT

  total $336,947 · program services $28,174 · management and general $308,773

• 24e · All other expenses

  total $269,035 · program services $30,502 · management and general $238,533

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,120,615 · end of year $2,375,740

• 4 · Accounts receivable

  beginning of year $13,281,136 · end of year $24,054,681

• 8 · Inventories for sale or use

  beginning of year $27,018 · end of year $17,391

• 9 · Prepaid expenses and deferred charges

  beginning of year $117,629 · end of year $1,321,606

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

  $23,859,509

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

  $2,404,860

• 10c · Land, buildings and equipment, net

  beginning of year $5,599,791 · end of year $21,454,649

• 14 · Intangible assets

  beginning of year $2,785,121 · end of year $5,290,244

• 15 · Other assets

  beginning of year $21,504,636 · end of year $28,323,495

• 17 · Accounts payable and accrued expenses

  beginning of year $8,945,265 · end of year $12,158,330

• 18 · Grants payable

  beginning of year $26,489 · end of year $17,206

• 19 · Deferred revenue

  beginning of year $282,943 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $48,380

• 25 · Other liabilities

  beginning of year $119,724,230 · end of year $247,930,999

• 27 · Net assets without donor restrictions

  beginning of year -$81,542,981 · end of year -$177,317,109

The filer's explanations (Part III)

PART I, LINE 3

THE FILING ORGANIZATION RELIED ON COMMUNITY HOSPITALS OF CENTRAL CALIFORNIA, A RELATED TAX-EXEMPT ORGANIZATION, TO DETERMINE THE COMPENSATION FOR ITS TOP MANAGEMENT OFFICIAL. THE RELATED ORGANIZATION USED ONE OR MORE METHODS IN LINE 3 TO DETERMINE THE COMPENSATION FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER.

PART I, LINE 4B

PATRICK RAMIREZ PARTICIPATED IN A CAP-EX PLAN IN LIEU OF A SERP. THE CAP-EX PLAN IS HELD BY A RELATED TAX-EXEMPT ORGANIZATION. THE BALANCE THAT WOULD HAVE BEEN REPORTED ON THE ORGANIZATION'S SCHEDULE L, PART II AT AUGUST 31, 2023 WAS $1,057,779 HAD THE REPORTING REQUIREMENT BEEN MET.

PART I, LINE 7

IF FUNDING IS AVAILABLE, THE CHS BOARD WILL PROVIDE THE CHS PRESIDENT & CHIEF EXECUTIVE OFFICER WITH A DISCRETIONARY BONUS POOL TO RECOGNIZE CHS SENIOR LEADERS WHO HAVE DEMONSTRATED EXCEPTIONAL PERFORMANCE.

Disregarded entities

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

• COMMUNITY PROVIDER PLUS LLC

  MANAGEMENT SERVICES ORGANIZATION · CA · income $0 · assets $0

  Directly controlled by COMMUNITY HEALTH PARTNERS

Related partnerships

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

• AMI REALTY PARTNERS LP

  REAL PROPERTY RENTAL · CA

• AMSURG CMC ASC VENTURES LLC

  HOLDING COMPANY · TN

Related corporations and trusts

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

• COMMUNITY HEALTH ENTERPRISES INC

  C · PHARMACY SALES · CA

• COMMUNITY CARE HEALTH PLAN INC

  C · HEALTH CARE PLAN · CA

• COMMUNITY INSURANCE SERVICES COMPANY

  C · INSURANCE · CJ

• COMMUNITY CHOICE IPA

  C · NONE · CA · 100% owned · controlled entity

  Directly controlled by COMMUNITY HEALTH PARTNERS