Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $0

• 1b · Membership dues

  $0

• 1c · Fundraising events

  $0

• 1d · Related organizations

  $319,434

• 1e · Government grants (contributions)

  $0

• 1f · All other contributions, gifts and grants

  $0

• 1g · Noncash contributions included above

  $0

• 2a · Program service revenue: NET PATIENT SERVICE REVENUE

  total $376,163,892 · related or exempt $376,163,892

• 2b · Program service revenue: PROVIDER FEE REVENUE

  total $55,992,060 · related or exempt $55,992,060 · unrelated business $0 · excluded $0

• 2c · Program service revenue: RENTAL INCOME - MOB

  total $4,259,079 · related or exempt $4,259,079 · unrelated business $0 · excluded $0

• 2d · Program service revenue: CAPITATION REVENUE

  total $595,041 · related or exempt $595,041 · unrelated business $0 · excluded $0

• 2e · Program service revenue: OUTSIDE LAB REVENUE

  total $96,368 · related or exempt $0 · unrelated business $96,368 · excluded $0

• 2f · All other program service revenue

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

• 3 · Investment income

  total $8,929,224 · related or exempt $0 · unrelated business $0 · excluded $8,929,224

• 4 · Income from investment of tax-exempt bond proceeds

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

• 5 · Royalties

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

• 6a · Gross rents

  real property $0 · personal property $0

• 6b · Less rental expenses

  real property $0 · personal property $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

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

• 7a · Gross sales of assets other than inventory

  securities $20,716,605 · other assets $52,485

• 7b · Less cost or other basis and sales expenses

  securities $21,045,271 · other assets $84,904

• 7c · Gain or loss

  securities -$328,666 · other assets -$32,419

• 7d · Net gain or loss

  total -$361,085 · excluded -$361,085

• 8a · Fundraising events: gross income

  $0

• 8a · Fundraising events: contributions included on line 1c

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0 · unrelated business $0 · excluded $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

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

• 10a · Gross sales of inventory

  $254,365

• 10b · Cost of goods sold

  $186,145

• 10c · Net income from sales of inventory

  total $68,220 · related or exempt $0 · unrelated business $0 · excluded $68,220

• 11a · Other revenue: OTHER REVENUE

  total $5,315,398 · related or exempt $5,315,398 · unrelated business $0 · excluded $0

• 11b · Other revenue: PHARMACY AT CASA COLINA

  total $4,174,862 · related or exempt $0 · unrelated business $4,174,862 · excluded $0

• 11c · Other revenue: INSURANCE INCENTIVE PAYMENT

  total $2,299,850 · related or exempt $2,299,850 · unrelated business $0 · excluded $0

• 11d · All other revenue

  total $1,910,639 · related or exempt $1,746,174 · unrelated business $164,465 · excluded $0

• 11e · Other revenue, total

  $13,700,749

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $95,618 · program services $95,618

• 5 · Compensation of officers, directors and key employees

  total $3,026,649 · program services $765,359 · management and general $2,261,290 · fundraising $0

• 6 · Compensation of disqualified persons

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

• 7 · Other salaries and wages

  total $185,930,358 · program services $165,951,254 · management and general $19,979,104 · fundraising $0

• 8 · Pension plan contributions

  total $3,911,226 · program services $3,490,946 · management and general $420,280

• 9 · Other employee benefits

  total $21,426,338 · program services $19,123,976 · management and general $2,302,362

• 10 · Payroll taxes

  total $13,200,217 · program services $11,781,791 · management and general $1,418,426

• 11b · Fees: legal

  total $1,378,548 · management and general $1,378,548

• 11c · Fees: accounting

  total $386,160 · management and general $386,160

• 11d · Fees: lobbying

  total $64,608 · management and general $64,608

• 11f · Fees: investment management

  total $501,952 · management and general $501,952

• 11g · Fees: other

  total $39,680,262 · program services $39,680,262 · management and general $0 · fundraising $0

• 12 · Advertising and promotion

  total $803,966 · management and general $803,966

• 13 · Office expenses

  total $7,066,551 · program services $6,386,063 · management and general $680,488

• 14 · Information technology

  total $11,076,920 · program services $9,886,652 · management and general $1,190,268

• 16 · Occupancy

  total $20,627,306 · program services $18,640,958 · management and general $1,986,348

• 19 · Conferences, conventions and meetings

  total $46,177 · program services $41,215 · management and general $4,962

• 20 · Interest

  total $5,058,204 · program services $5,058,204

• 22 · Depreciation, depletion and amortization

  total $20,001,461 · program services $18,075,380 · management and general $1,926,081

• 23 · Insurance

  total $4,538,765 · management and general $4,538,765

• 24a · Other expenses: MEDICAL SUPPLIES

  total $56,763,493 · program services $56,763,493 · management and general $0 · fundraising $0

• 24b · Other expenses: PROVIDER FEE

  total $25,492,295 · program services $25,492,295 · management and general $0 · fundraising $0

• 24c · Other expenses: DRUGS

  total $17,407,978 · program services $17,407,978 · management and general $0 · fundraising $0

• 24d · Other expenses: Other

  total $2,034,834 · program services $1,816,182 · management and general $218,652 · fundraising $0

• 24e · All other expenses

  total $1,031,344 · program services $1,031,344 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $57,062 · end of year $77,330

• 2 · Savings and temporary cash investments

  beginning of year $13,047,456 · end of year $8,684,707

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $64,869,549 · end of year $62,951,716

• 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 $6,450,773 · end of year $6,700,409

• 9 · Prepaid expenses and deferred charges

  beginning of year $12,637,052 · end of year $10,659,160

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

  $501,978,153

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

  $205,711,498

• 10c · Land, buildings and equipment, net

  beginning of year $268,459,879 · end of year $296,266,655

• 11 · Investments: publicly traded securities

  beginning of year $254,366,226 · end of year $244,823,403

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $6,105,362 · end of year $6,310,662

• 15 · Other assets

  beginning of year $118,333,508 · end of year $149,216,369

• 17 · Accounts payable and accrued expenses

  beginning of year $89,936,769 · end of year $102,228,543

• 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 $138,615,419 · end of year $135,028,673

• 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 $34,071,473 · end of year $37,425,787

• 27 · Net assets without donor restrictions

  beginning of year $471,129,648 · end of year $500,741,665

• 28 · Net assets with donor restrictions

  beginning of year $10,573,558 · end of year $10,265,743

• 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 Tax indemnification and gross-up payments

SARH REQUESTS BOARD MEMBERS TO ATTEND VARIOUS EDUCATIONAL SESSIONA DURING THEIR TERM. IN RECOGNITION THE BOARD MEMEBERS SERVE WITHOUT COMPENSATIONAND THAT ATTENDING EDUCATIONAL SESSIONS TAKES MOST BOARD MEMBERS AWAY FROM THEIR JOBS OR BUSINESSES, SARH PROVIDES REIMBURSEMENT FOR SPOUSAL TRAVEL. SARH ALSO GROSSES UP THE SPOUSAL TRAVEL REIMBURSEMENT AND REPORTS THE GROSSED UP AMOUNT ON A 1099 GIVEN TO THE BOARD MEMBERS.

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

SARH PROVIDES A 457(F) SUPPLEMENTAL NON-QUALIFIED PLAN FOR ITS EXECUTIVE MANAGEMENT TEAM. IN CONJUNCTION WITH THE 457(B) PLAN, EACH EXECUTIVE ACCRUES 10% OF THEIR BASE PAY ANNUALLY. HOSPITAL CONTRIBUTIONS ARE NOT VESTED UNTIL DECEMBER 31 OF THE EXECUTIVE'S THIRD CALENDAR YEAR OF EMPLOYMENT. AFTER INITIAL ELIGIBILITY, EACH YEAR'S CONTRIBUTION WILL VEST ON DECEMBER 31 OF EACH CALENDAR YEAR. THREE MEMBERS OF THE EXECUTIVE MANAGEMENT GROUP RECEIVED PAYMENTS AND THESE AMOUNTS ARE SHOWN ON SCH J, PART II.

Schedule J, Part II

EMPLOYEES HIRED PRIOR TO DECEMBER 31, 2005 ARE PARTICIPANTS IN THE HOSPITAL'S DEFINED BENEFIT PENSION PLAN. THE AMOUNT IN COLUMN C INCLUDES THE ESTIMATED INCREASE IN ACTUARIAL VALUE FOR THOSE EMPLOYEES WHO ARE PLAN PARTICIPANTS.

Schedule J, Part II, Column (C) Negative amounts

The negative amounts shown are a result of actuarial value decreases for the hospitals defined benefit pension plan from prior year.

Schedule J, Part II, Column (F) 457f Plan Payouts

Payouts from the 457f Plan were made to the following individuals in 2023: John Chapman $39,993, Wah-chung Hsu $25,085 and Kamal Pandya $12,196.

Disregarded entities

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

• EASTVALE SAN ANTONIO LAND COMPANY LLC

  LESSOR - LAND · CA · income $81,443 · assets $571,701

  Directly controlled by SARH

Related corporations and trusts

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

• CUCAMONGA HEALTH SERVICES INC

  C Corporation · HOLDING COMPANY · CA · 100% owned · share of income $1,674,746 · share of assets $14,155,025 · controlled entity

  Directly controlled by SARH

• FMP HOLDING INC

  C Corporation · HOLDING COMPANY · CA · 100% owned · share of income $97,990 · share of assets $1,730,675 · controlled entity

  Directly controlled by SARH

• SAR MEDICAL GROUP

  C Corporation · HOLDING COMPANY · CA · 100% owned · share of income $74,073 · share of assets $622,466 · controlled entity

  Directly controlled by SARH