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Nonprofiteer
← LEGACY SALMON CREEK HOSPITAL

Form 990 for tax year 2022

Filed by LEGACY SALMON CREEK HOSPITAL.

Totals

Total revenue
$535,557,922
Total expenses
$521,423,147
Contributions and grants received
$525,608
Grants paid
$0
Program service revenue
$536,158,682
Investment income
-$271
Other revenue
-$1,126,097
Total assets, end of year
$654,244,936
Total liabilities, end of year
$35,361,138
Net assets or fund balances, end of year
$618,883,798
Program services expenses (Part IX)
$423,437,003
Management and general expenses
$97,986,144
Fundraising expenses
$0
Program service expenses (Part III)
$423,437,003

Program services were 81.2% 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.

  • 1d · Related organizations

    $525,608

  • 2a · Program service revenue: CONVENIENCE OF MEMBERS

    total $2,041,557 · excluded $2,041,557

  • 2b · Program service revenue: PATIENT PROGRAM REV

    total $533,870,761 · related or exempt $533,870,761

  • 2c · Program service revenue: RETAIL PHARMACY

    total $246,364 · unrelated business $246,364

  • 3 · Investment income

    total $7,228 · excluded $7,228

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $2,861

  • 6b · Less rental expenses

    real property $1,128,958

  • 6c · Rental income or loss

    real property -$1,126,097

  • 6d · Net rental income or loss

    total -$1,126,097 · excluded -$1,126,097

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

    other assets $7,499

  • 7c · Gain or loss

    other assets -$7,499

  • 7d · Net gain or loss

    total -$7,499 · excluded -$7,499

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,948,864 · program services $1,780,278 · management and general $168,586

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $247,385,237 · program services $196,300,104 · management and general $51,085,133

  • 8 · Pension plan contributions

    total $12,480,279 · program services $9,490,273 · management and general $2,990,006

  • 9 · Other employee benefits

    total $33,519,705 · program services $25,075,981 · management and general $8,443,724

  • 10 · Payroll taxes

    total $16,626,904 · program services $13,142,571 · management and general $3,484,333

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $869,767 · program services $507,120 · management and general $362,647

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $10,129,111 · program services $10,129,111

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $111,687,302 · program services $110,061,724 · management and general $1,625,578

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $3,292,911 · program services $2,654,481 · management and general $638,430

  • 17 · Travel

    total $46,444 · program services $29,582 · management and general $16,862

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $257,913 · program services $207,909 · management and general $50,004

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $11,021,825 · program services $8,882,357 · management and general $2,139,468

  • 23 · Insurance

    total $2,130,508 · program services $1,655,530 · management and general $474,978

  • 24a · Other expenses: CONTRACT SERVICES

    total $33,657,014 · program services $11,494,445 · management and general $22,162,569

  • 24b · Other expenses: BAD DEBTS

    total $15,812,418 · program services $15,820,670 · management and general -$8,252

  • 24c · Other expenses: PROVIDER TAX

    total $9,211,651 · program services $9,211,651

  • 24d · Other expenses: TAXES WA B&O, USE & SALES

    total $7,291,249 · program services $5,877,621 · management and general $1,413,628

  • 24e · All other expenses

    total $4,054,045 · program services $1,115,595 · management and general $2,938,450

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,213,111 · end of year $1,272,091

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $61,517,082 · end of year $73,570,060

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $4,405,452 · end of year $4,498,142

  • 9 · Prepaid expenses and deferred charges

    beginning of year $327,723 · end of year $460,630

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

    $358,391,790

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

    $224,596,744

  • 10c · Land, buildings and equipment, net

    beginning of year $133,361,403 · end of year $133,795,046

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $457,681,897 · end of year $437,446,135

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $3,202,832 · end of year $3,202,832

  • 17 · Accounts payable and accrued expenses

    beginning of year $56,347,231 · end of year $35,361,138

  • 25 · Other liabilities

    beginning of year $591,513

  • 27 · Net assets without donor restrictions

    beginning of year $604,770,756 · end of year $618,883,798

Mission and programs · 2022

Mission

Legacy Salmon Creek Hospital (LSCH), established in 2005, provides acute and critical care in Vancouver, with 165 licensed beds. LSCH operates adult, pediatric, and OB/GYN hospitalist programs, as well as four primary care physician practices and thirteen specialty clinics. LSCH provides a comprehensive range of inpatient, clinical and diagnostic services in numerous medical specialties and subspecialties. LSCH is part of Legacy Health (Legacy).Our mission:Our legacy is good health for our people, our patients, our communities, and our world. We will work as a team to demonstrate our values:Respect - Treat all people with respect and compassion Service - Put the needs of our patients and their families first Quality - Deliver outstanding clinical services within healing environments Excellence - Set high standards and achieve them Responsibility - Be good stewards of our resources, ensuring access to care for all Innovation - Be progressive in our thinking and actions Leadership - Serv

Activities or mission (Part I)

Legacy Salmon Creek Hospital is Washington's most modern hospital and provides acute and critical care in Vancouver, WA. LSCH operates adult, pediatric, and OB/GYN hospitalist programs, as well as 4 primary care physician practices and 13 specialty clinics.

  • LSCH was the State of Washington's first new hospital construction since 1979. The hospital opened in August 2005 with 165 licensed beds, all of which are single occupancy. LSCH provides a full array of hospital services, including surgery, diagnostics, inpatient and outpatient medical services, neonatal intensive care unit, pediatric, obstetrical, and emergency services. LSCH utilizes an electronic information system for medical records and physician order entry. Physicians are able to complete their entire patient records electronically and can remotely access patient records, including diagnostic images.In support of its mission, LSCH voluntarily provides medically necessary patient care services that are discounted or free of charge to persons who have insufficient resources and/or who are uninsured. During fiscal year 2023, LSCH provided financial assistance on approximately 8,977 patient accounts (of which 816 accounts received discounts totaling 100% of costs) and resulted in LSCH incurring roughly $7,091,000 in uncompensated costs associated with this program. In addition to charity care, LSCH provides services under various states' Medicaid programs for financially needy patients Medicare beneficiaries, and other government programs for which the cost of treating these patients exceeds the government payments received. During fiscal year 2023, LSCH incurred approximately $55,589,000, $60,427,000 and $3,846,600 in uncompensated costs attributable to Medicaid, Medicare and other government programs respectively. LSCH also provides a variety of other community benefit activities such as medical education, donations to other charitable entities, research, and other health improvement services, which totaled roughly $4,083,900 during fiscal year 2023.LSCH is part of Legacy, which collectively provided over $46 million, $327 million, $273 million, and $12 million in uncompensated care attributable to its financial assistance, Medicaid, Medicare, and other government programs, respectively, in fiscal year 2023. In addition, Legacy provided over $29 million in other community benefit activities during fiscal year 2023.

    Expenses $379,904,476 · Revenue $504,159,077

  • LSCH operates adult, pediatric, and OB/GYN hospitalist programs, as well as four primary care physician practices and thirteen specialty clinics in southwest Washington. From it's opening in 2005, LSCH has used an electronic health information system for medical records and physician order entry.

    Expenses $43,532,527 · Revenue $31,999,605

As filed on the 2022 return.

Listed in Part VII

  • KATHRYN CORREIA

    President & CEO

    Total calculated
    $2,185,623
    From this org
    $0
    From related orgs
    $2,141,270
    Other
    $44,353
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $1,847,531 related
    Bonus
    not reported
    Other
    not reported + $293,739 related
    Deferred
    not reported + -$617 related
    Nontaxable benefits
    not reported + $44,970 related
    Filer's total
    not reported + $2,185,623 related

  • SETH R PODOLSKY MD

    SR VP

    Total calculated
    $1,392,231
    From this org
    $0
    From related orgs
    $1,360,271
    Other
    $31,960
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $644,050 related
    Bonus
    not reported + $30,000 related
    Other
    not reported + $686,221 related
    Deferred
    not reported + -$6,017 related
    Nontaxable benefits
    not reported + $37,977 related
    Filer's total
    not reported + $1,392,231 related

  • ANNA LOOMIS

    CFO & TREASURER

    Total calculated
    $965,946
    From this org
    $0
    From related orgs
    $923,121
    Other
    $42,825
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $926,864 related
    Bonus
    not reported
    Other
    not reported + -$3,743 related
    Deferred
    not reported + $15,250 related
    Nontaxable benefits
    not reported + $27,575 related
    Filer's total
    not reported + $965,946 related

  • ALEXANDER GLADNEY

    Secretary

    Total calculated
    $927,379
    From this org
    $0
    From related orgs
    $886,285
    Other
    $41,094
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $714,135 related
    Bonus
    not reported + $175,000 related
    Other
    not reported + -$2,850 related
    Deferred
    not reported + $8,862 related
    Nontaxable benefits
    not reported + $32,232 related
    Filer's total
    not reported + $927,379 related

  • BRYCE R HELGERSON

    FORMER SR. VP

    Total calculated
    $858,561
    From this org
    $0
    From related orgs
    $937,453
    Other
    -$78,892
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $155,209 related
    Bonus
    not reported
    Other
    not reported + $782,244 related
    Deferred
    not reported + -$82,689 related
    Nontaxable benefits
    not reported + $3,797 related
    Filer's total
    not reported + $858,561 related

  • TRENT S GREEN

    SR VP

    Total calculated
    $821,880
    From this org
    $0
    From related orgs
    $816,121
    Other
    $5,759
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $574,423 related
    Bonus
    not reported
    Other
    not reported + $241,698 related
    Deferred
    not reported + -$15,586 related
    Nontaxable benefits
    not reported + $21,345 related
    Filer's total
    not reported + $821,880 related

  • JOHN J KENAGY

    SR VP

    Total calculated
    $753,381
    From this org
    $0
    From related orgs
    $733,933
    Other
    $19,448
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $667,187 related
    Bonus
    not reported + $29,679 related
    Other
    not reported + $37,067 related
    Deferred
    not reported + -$21,931 related
    Nontaxable benefits
    not reported + $41,379 related
    Filer's total
    not reported + $753,381 related

  • MATTHEW I FOLEY MD

    SURGEON

    Total calculated
    $686,899
    From this org
    $492,069
    From related orgs
    $134,550
    Other
    $60,280
    Hours/week
    40 + 40 related

    Schedule J breakdown matched by us

    Base
    $465,803 + $106,417 related
    Bonus
    not reported + $29,025 related
    Other
    $26,266 + -$892 related
    Deferred
    $24,072
    Nontaxable benefits
    $28,694 + $7,514 related
    Filer's total
    $544,835 + $142,064 related

  • ANITA N IYENGER

    SR VP

    Total calculated
    $685,700
    From this org
    $0
    From related orgs
    $676,998
    Other
    $8,702
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $681,904 related
    Bonus
    not reported
    Other
    not reported + -$4,906 related
    Deferred
    not reported + -$17,629 related
    Nontaxable benefits
    not reported + $26,331 related
    Filer's total
    not reported + $685,700 related

  • CARBER C HUANG MD

    SURGEON

    Total calculated
    $638,958
    From this org
    $642,432
    From related orgs
    $0
    Other
    -$3,474
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $568,930
    Bonus
    $25,265
    Other
    $48,237
    Deferred
    -$44,519
    Nontaxable benefits
    $41,045
    Filer's total
    $638,958

  • JON J HERSEN

    PRESIDENT

    Total calculated
    $615,728
    From this org
    $555,209
    From related orgs
    $0
    Other
    $60,519
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $554,872
    Bonus
    not reported
    Other
    $337
    Deferred
    $26,311
    Nontaxable benefits
    $34,208
    Filer's total
    $615,728

  • KECIA M KELLY DNP

    SR VP

    Total calculated
    $578,460
    From this org
    $0
    From related orgs
    $530,120
    Other
    $48,340
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $488,702 related
    Bonus
    not reported + $51,101 related
    Other
    not reported + -$9,683 related
    Deferred
    not reported + $11,907 related
    Nontaxable benefits
    not reported + $36,433 related
    Filer's total
    not reported + $578,460 related

  • MELINDA J MULLER MD

    SR VP

    Total calculated
    $572,836
    From this org
    $0
    From related orgs
    $561,404
    Other
    $11,432
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $545,803 related
    Bonus
    not reported + $12,778 related
    Other
    not reported + $2,823 related
    Deferred
    not reported + -$28,952 related
    Nontaxable benefits
    not reported + $40,384 related
    Filer's total
    not reported + $572,836 related

  • WON S LEE MD

    ONCOLOGIST

    Total calculated
    $555,492
    From this org
    $526,208
    From related orgs
    $0
    Other
    $29,284
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $510,595
    Bonus
    $17,500
    Other
    -$1,887
    Deferred
    -$6,081
    Nontaxable benefits
    $35,365
    Filer's total
    $555,492

  • OLA A LAFI MD

    CARDIOLOGIST

    Total calculated
    $540,967
    From this org
    $517,096
    From related orgs
    $0
    Other
    $23,871
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $513,582
    Bonus
    $226
    Other
    $3,288
    Deferred
    $9,329
    Nontaxable benefits
    $14,542
    Filer's total
    $540,967

  • LISA J GOREN

    SR VP

    Total calculated
    $537,102
    From this org
    $0
    From related orgs
    $483,405
    Other
    $53,697
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $486,750 related
    Bonus
    not reported
    Other
    not reported + -$3,345 related
    Deferred
    not reported + $28,506 related
    Nontaxable benefits
    not reported + $25,191 related
    Filer's total
    not reported + $537,102 related

  • GREGORY R SAUNDERS

    VP CMO

    Total calculated
    $488,753
    From this org
    $449,737
    From related orgs
    $0
    Other
    $39,016
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $429,776
    Bonus
    $17,453
    Other
    $2,508
    Deferred
    $24,590
    Nontaxable benefits
    $14,426
    Filer's total
    $488,753

  • TIMOTHY J RODDY MD

    OP PHYSICIAN

    Total calculated
    $456,065
    From this org
    $423,078
    From related orgs
    $0
    Other
    $32,987
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $226,000
    Bonus
    $202,493
    Other
    -$5,415
    Deferred
    -$5,535
    Nontaxable benefits
    $38,522
    Filer's total
    $456,065

  • MAUREEN A BRADLEY

    SR VP

    Total calculated
    $413,805
    From this org
    $0
    From related orgs
    $419,150
    Other
    -$5,345
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $411,327 related
    Bonus
    not reported
    Other
    not reported + $7,823 related
    Deferred
    not reported + -$24,803 related
    Nontaxable benefits
    not reported + $19,458 related
    Filer's total
    not reported + $413,805 related

  • JONATHAN HILL MD

    BOARD DIRECTOR

    Total calculated
    $397,458
    From this org
    $0
    From related orgs
    $346,381
    Other
    $51,077
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $309,301 related
    Bonus
    not reported + $25,000 related
    Other
    not reported + $12,080 related
    Deferred
    not reported + $12,200 related
    Nontaxable benefits
    not reported + $38,877 related
    Filer's total
    not reported + $397,458 related

  • TERESA L HANDY

    VP

    Total calculated
    $369,851
    From this org
    $316,907
    From related orgs
    $0
    Other
    $52,944
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $321,174
    Bonus
    not reported
    Other
    -$4,267
    Deferred
    $21,145
    Nontaxable benefits
    $31,799
    Filer's total
    $369,851

  • ANNE T GREER

    FORMER INT VP & SECRETARY

    Total calculated
    $368,122
    From this org
    $0
    From related orgs
    $372,488
    Other
    -$4,366
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $37,602 related
    Bonus
    not reported
    Other
    not reported + $334,886 related
    Deferred
    not reported + -$6,422 related
    Nontaxable benefits
    not reported + $2,056 related
    Filer's total
    not reported + $368,122 related

  • TIMOTHY J BOCK

    VP CNO

    Total calculated
    $314,947
    From this org
    $254,695
    From related orgs
    $0
    Other
    $60,252
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,935
    Bonus
    not reported
    Other
    $6,760
    Deferred
    $24,005
    Nontaxable benefits
    $36,247
    Filer's total
    $314,947

  • LESLIE ROOT MD

    BOARD DIRECTOR

    Total calculated
    $237,347
    From this org
    $0
    From related orgs
    $219,817
    Other
    $17,530
    Hours/week
    3 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $132,194 related
    Bonus
    not reported + $91,681 related
    Other
    not reported + -$4,058 related
    Deferred
    not reported + -$7,497 related
    Nontaxable benefits
    not reported + $25,027 related
    Filer's total
    not reported + $237,347 related

  • KELLY E ESPINOZA

    VP

    Total calculated
    $159,585
    From this org
    $160,043
    From related orgs
    $0
    Other
    -$458
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,942
    Bonus
    not reported
    Other
    $14,101
    Deferred
    -$21,032
    Nontaxable benefits
    $20,574
    Filer's total
    $159,585

  • SONJA O STEVES

    FORMER SR. VP

    Total calculated
    $78,004
    From this org
    $0
    From related orgs
    $143,920
    Other
    -$65,916
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $85,581 related
    Bonus
    not reported + $402 related
    Other
    not reported + $57,937 related
    Deferred
    not reported + -$75,295 related
    Nontaxable benefits
    not reported + $9,379 related
    Filer's total
    not reported + $78,004 related

  • CHARLES WILHOITE

    Chairman

    Total calculated
    $45,000
    From this org
    $0
    From related orgs
    $45,000
    Other
    $0
    Hours/week
    4

  • DAVID RAMUS

    VICE CHAIR

    Total calculated
    $35,000
    From this org
    $0
    From related orgs
    $35,000
    Other
    $0
    Hours/week
    4

  • NANCY R LOCKE

    BOARD DIRECTOR

    Total calculated
    $25,000
    From this org
    $0
    From related orgs
    $25,000
    Other
    $0
    Hours/week
    3

  • GAYLE GOSCHIE

    BOARD DIRECTOR

    Total calculated
    $25,000
    From this org
    $0
    From related orgs
    $25,000
    Other
    $0
    Hours/week
    3

  • LYNN T GUST

    BOARD DIRECTOR

    Total calculated
    $25,000
    From this org
    $0
    From related orgs
    $25,000
    Other
    $0
    Hours/week
    3

  • NASREEN ILIAS-KHAN MD

    BOARD DIRECTOR

    Total calculated
    $22,500
    From this org
    $0
    From related orgs
    $22,500
    Other
    $0
    Hours/week
    0

  • NANCY HORTON

    BOARD DIRECTOR

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    3

  • JEFFREY BARBER

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • SAMIR DESAI MD

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • JACK A FRIEDMAN

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • EDGAR NAVAS

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • LISA WYNN FREEDMAN

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • PATRICK REITEN

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • JERRY D PETTY

    BOARD DIRECTOR

    Total calculated
    $15,000
    From this org
    $0
    From related orgs
    $15,000
    Other
    $0
    Hours/week
    3

  • BISHOP DIANA AKIYAMA

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • BISHOP LAURIE LARSON CAESAR

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    3

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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 8 · Paid under the initial-contract exception
  • 9 · Followed the rebuttable-presumption procedure

Answered no

  • 4c · Equity-based compensation arrangement
  • 7 · Other non-fixed payments

The filer's explanations (Part III)

Part I, Line 5b: Explanation of organization compensation based on revenues of related organization
Physicians employed by Legacy affiliates are paid variable compensation based on quality, value, and production. Production is based upon the level of effort of services provided during the year measured by industry standard relative value units (RVU) and which generate revenue.
Part I, Line 6b: Explanation of organization compensation contingent on net earnings from related or
Legacy has an at-risk incentive compensation plan for management. The plan is based on meeting goals related to employee engagement, work processes, customer service, clinical quality, financial management, and certain key strategic tactics. In order to payout any at-risk incentive compensation, Legacy must exceed operating margin targets.
Part I, Line 8: Amounts reported on 990 VII pursuant to initial contract exemption described in Regs
Legacy enters into initial employment agreements with Executives that qualify under the initial contract exception. The Compensation Committee of the Board of Directors, none of whom is a Legacy employee, reviews the compensation for key executive positions. The Committee relies on comparable market data and all decisions are documented.
Part III, Additional Information
Sch J, Part 1, Question 3 Regarding Compensation PracticesDirectors for Legacy started receiving compensation for their services in August 2014. They also receive expense reimbursements related to their duties. Any expense reimbursements to board members are reviewed by the Director of Tax for determining 1099 tax reporting. In addition to the Board of Directors compensation, during 2022, Dr. Hill received compensation related to his duties as Clinical VP while Dr. Root received compensation for medical services provided at Legacy Emanuel Hospital. There was no other reportable compensation received by any board member during 2022.Executive compensation for Legacy is designed to recruit, retain and motivate qualified senior management personnel. The comprehensive compensation plan is designed for positions that have a significant impact on the high-level strategic and policy direction of Legacy and its affiliates. Base pay and total compensation (including incentive compensation) for similar positions is established at a level comparable to market compensation for healthcare organizations. External consultants are regularly used to review published compensation surveys of comparable organizations and comparable benchmark positions in the market. The Compensation Committee of the Board of Directors, none of whom is a Legacy employee, reviews the compensation for executive positions. The Committee oversees the system's governance procedures with respect to intermediate sanctions legislation and the evaluation of reasonableness of compensation. The Committee reports to the Board in sufficient detail to enable the entire Board to take such actions as are required to obtain the rebuttable presumption of reasonableness. The Compensation Committee also reviews tax-reporting disclosures.Sch J, Part II, Column Breakdown Of W-2 Or Misc-1099:Column B(i) - Base compensation consists of regular base pay including employee elected deferrals for retirement plans (403(b) and 457(b) plans).Column B(ii) - The incentive compensation program for Legacy is based on predetermined criteria and reviewed and approved by the Board. Bonuses are paid to key employees for interim duties outside their primary responsibilities (e.g. Acting in Capacity).Column B(iii) - Other compensation consists of deferred compensation amounts paid to executives during the current year and were reported on prior form 990 returns. These amounts include arrangements that contain elements of a substantial risk of forfeiture conditioned on continued employment, vesting and/or a noncompete provision upon termination of employment. Distributions from 457(b) plans, reported to the employee on a 1099-R, are also included as other compensation. In addition, imputed income for insurance and other benefits is included in other compensation as well as any severance related payments.Column C - Deferred compensation includes the contributions to defined contribution plans, amounts deferred under the 457(f) plan including earnings, earnings in the 457(b) plan, and the value of the pension restoration plan. Earnings on the 457(f) and 457(b) include gains and losses on the underlying investments. The defined contribution plan is available to all employees as they become qualified to participate. The pension restoration plan provides executive pension benefits in excess of IRS mandated limits on eligible compensation to key executives. The benefits are unfunded and subject to forfeiture. Executive pension benefits are intended to make the executive's retirement benefit, as a proportion of their final average salary, comparable to all other employees, and are treated as income when paid.Column D - Nontaxable benefits include company paid health and welfare and long-term care and disability benefits under group plans.Column F - Current year compensation reported as deferred in prior years.

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
2022
Filed
15 February 2024
IRS schema version
2022v5.0
Source object
202420469349303062

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