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Nonprofiteer
← COMPLEX CARE MEDICAL SERVICES CORPORATION

Form 990 for tax year 2023

Filed by COMPLEX CARE MEDICAL SERVICES CORPORATION.

Totals

Total revenue
$1,602,588
Total expenses
$3,924,170
Contributions and grants received
$1,655
Grants paid
$0
Program services expenses (Part IX)
$3,081,524
Management and general expenses
$842,646
Fundraising expenses
$0
Program service expenses (Part III)
$3,081,524

Program services were 78.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Andrew Gelfand MD

    Director

    Total calculated
    $0
    Hours/week
    1

  • Patricia Petroff MD

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • William Scott MD

    Director (Thru 8/31/23)

    Total calculated
    $0
    Hours/week
    1

  • Dai H Chung MD

    President

    Total calculated
    $1,426,167
    From this org
    $0
    From related orgs
    $1,324,008
    Other
    $102,159
    Hours/week
    1 + 54 related

    Schedule J breakdown matched by us

    Base
    $0 + $955,048 related
    Bonus
    $0 + $368,181 related
    Other
    $0 + $779 related
    Deferred
    $0 + $81,951 related
    Nontaxable benefits
    $0 + $20,208 related
    Filer's total
    $0 + $1,426,167 related

  • Lisa M Frenkel

    Secretary

    Total calculated
    $548,630
    From this org
    $0
    From related orgs
    $471,340
    Other
    $77,290
    Hours/week
    1 + 53 related

    Schedule J breakdown matched by us

    Base
    $0 + $332,042 related
    Bonus
    $0 + $98,550 related
    Other
    $0 + $40,748 related
    Deferred
    $0 + $59,644 related
    Nontaxable benefits
    $0 + $17,646 related
    Filer's total
    $0 + $548,631 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 — 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: LISA FRENKEL - $31,394 EMPLOYEES WHO PARTICIPATED IN AND HAVE CONTRIBUTIONS TO THE EDCRP INCLUDE: LISA FRENKEL - $40,569

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.

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202423189349310097

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