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Nonprofiteer
← MEMORIAL HEALTH SYSTEMS INC

Form 990 for tax year 2023

Filed by MEMORIAL HEALTH SYSTEMS INC.

Totals

Total revenue
$665,936,146
Total expenses
$604,329,353
Contributions and grants received
$3,142,968
Grants paid
$984,760
Program services expenses (Part IX)
$561,115,050
Management and general expenses
$43,214,303
Fundraising expenses
$0
Program service expenses (Part III)
$561,115,050

Program services were 92.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • ADAMS JOHN

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.12 + 0.2 related

  • AROCHO MD JAMES

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.19

  • BURT DAVID

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.19

  • CEBALLOS GLORIA

    DIRECTOR (BEG 8/23)

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.12

  • CLARE PAUL

    DIRECTOR (END 8/23)

    Total calculated
    $0
    Hours/week
    0.08

  • DAVIS BRENT

    DIR/CFO CFD NORTH REG(END 2/23)

    Total calculated
    $884,687
    From this org
    $0
    From related orgs
    $725,985
    Other
    $158,702
    Hours/week
    13.69 + 35.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $571,690 related
    Bonus
    $0 + $127,198 related
    Other
    $0 + $27,097 related
    Deferred
    $0 + $122,866 related
    Nontaxable benefits
    $0 + $35,836 related
    Filer's total
    $0 + $884,687 related

  • DAWSON MELINDA

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.19 + 0.2 related

  • DESAI MD METEESH

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.15

  • DESAI MD SURESH

    DIRECTOR

    Total calculated
    $662,484
    From this org
    $0
    From related orgs
    $644,475
    Other
    $18,009
    Hours/week
    0.15 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $518,160 related
    Bonus
    $0 + $119,636 related
    Other
    $0 + $6,679 related
    Deferred
    $0 + $17,727 related
    Nontaxable benefits
    $0 + $282 related
    Filer's total
    $0 + $662,484 related

  • FERGUSON JOHN

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.15 + 0.2 related

  • GOODMAN TODD

    DIR/AH CEN FL DIV CFO

    Total calculated
    $1,783,370
    From this org
    $0
    From related orgs
    $1,595,485
    Other
    $187,885
    Hours/week
    0.15 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $926,071 related
    Bonus
    $0 + $256,883 related
    Other
    $0 + $412,531 related
    Deferred
    $0 + $150,677 related
    Nontaxable benefits
    $0 + $37,208 related
    Filer's total
    $0 + $1,783,370 related

  • GREGORY PHD AUDREY

    DIR/CHAIR/FL EAST DIVISION CEO

    Total calculated
    $1,716,377
    From this org
    $0
    From related orgs
    $1,486,939
    Other
    $229,438
    Hours/week
    13.69 + 36.31 related

    Schedule J breakdown matched by us

    Base
    $0 + $932,890 related
    Bonus
    $0 + $310,681 related
    Other
    $0 + $243,368 related
    Deferred
    $0 + $197,080 related
    Nontaxable benefits
    $0 + $32,358 related
    Filer's total
    $0 + $1,716,377 related

  • HAFFNER PHD RANDALL

    DIRECTOR

    Total calculated
    $2,651,112
    From this org
    $0
    From related orgs
    $2,445,711
    Other
    $205,401
    Hours/week
    0.2 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,675,408 related
    Bonus
    $0 + $536,559 related
    Other
    $0 + $233,744 related
    Deferred
    $0 + $173,177 related
    Nontaxable benefits
    $0 + $32,224 related
    Filer's total
    $0 + $2,651,112 related

  • HERNANDEZ MD DENNIS

    DIRECTOR

    Total calculated
    $663,307
    From this org
    $0
    From related orgs
    $577,715
    Other
    $85,592
    Hours/week
    0.23 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $380,579 related
    Bonus
    $0 + $115,481 related
    Other
    $0 + $81,655 related
    Deferred
    $0 + $53,975 related
    Nontaxable benefits
    $0 + $31,617 related
    Filer's total
    $0 + $663,307 related

  • HOOPER ANDREA

    DIRECTOR (BEG 8/23)

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.12

  • MARONEY PHILIP

    DIRECTOR

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.23

  • PATEL MD KETUL

    DIRECTOR/CHIEF OF STAFF (BEG 4/23)

    Total calculated
    $22,250
    From this org
    $22,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.05

  • SCHATZ JR EDDIE

    DIRECTOR (END 10/23)

    Total calculated
    $0
    Hours/week
    0.2

  • THOMAS DEBORA

    DIRECTOR

    Total calculated
    $980,815
    From this org
    $0
    From related orgs
    $872,315
    Other
    $108,500
    Hours/week
    13.69 + 36.31 related

    Schedule J breakdown matched by us

    Base
    $0 + $530,511 related
    Bonus
    $0 + $147,246 related
    Other
    $0 + $194,558 related
    Deferred
    $0 + $80,909 related
    Nontaxable benefits
    $0 + $27,591 related
    Filer's total
    $0 + $980,815 related

  • WEIS DAVID

    CEO - HOSPITAL

    Total calculated
    $812,047
    From this org
    $0
    From related orgs
    $694,873
    Other
    $117,174
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $0 + $508,461 related
    Bonus
    $0 + $123,232 related
    Other
    $0 + $63,180 related
    Deferred
    $0 + $86,035 related
    Nontaxable benefits
    $0 + $31,139 related
    Filer's total
    $0 + $812,047 related

  • DOMAYER CORY

    CFO - HOSPITAL FACILITY

    Total calculated
    $532,555
    From this org
    $0
    From related orgs
    $432,889
    Other
    $99,666
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $0 + $338,574 related
    Bonus
    $0 + $70,213 related
    Other
    $0 + $24,102 related
    Deferred
    $0 + $69,280 related
    Nontaxable benefits
    $0 + $30,386 related
    Filer's total
    $0 + $532,555 related

  • KABANUK JAMIE

    CNO-HOSPITAL FACILITY

    Total calculated
    $341,519
    From this org
    $0
    From related orgs
    $313,904
    Other
    $27,615
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $291,858 related
    Bonus
    $0
    Other
    $0 + $22,046 related
    Deferred
    $0 + $11,933 related
    Nontaxable benefits
    $0 + $15,682 related
    Filer's total
    $0 + $341,519 related

  • SINCLAIR MD DAVID

    CMO-HOSPITAL FACILITY (BEG 5/23)

    Total calculated
    $715,926
    From this org
    $0
    From related orgs
    $597,711
    Other
    $118,215
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $476,510 related
    Bonus
    $0 + $93,849 related
    Other
    $0 + $27,352 related
    Deferred
    $0 + $88,372 related
    Nontaxable benefits
    $0 + $29,843 related
    Filer's total
    $0 + $715,926 related

  • SMITH MD C JOE

    CMO-HOSPITAL FACILITY (END 2/23)

    Total calculated
    $276,612
    From this org
    $0
    From related orgs
    $274,030
    Other
    $2,582
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $59,905 related
    Bonus
    $0 + $81,126 related
    Other
    $0 + $132,999 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $2,582 related
    Filer's total
    $0 + $276,612 related

  • TKACHUCK DERRIK

    COO-HOSPITAL FACIITY

    Total calculated
    $421,016
    From this org
    $0
    From related orgs
    $370,615
    Other
    $50,401
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $270,830 related
    Bonus
    $0 + $52,753 related
    Other
    $0 + $47,032 related
    Deferred
    $0 + $17,727 related
    Nontaxable benefits
    $0 + $32,674 related
    Filer's total
    $0 + $421,016 related

  • BROWN MD DOUGLAS

    AHDB PHYSICIAN ADVISOR

    Total calculated
    $382,484
    From this org
    $336,299
    From related orgs
    $0
    Other
    $46,185
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $305,880
    Bonus
    $24,705
    Other
    $5,714
    Deferred
    $17,727
    Nontaxable benefits
    $28,458
    Filer's total
    $382,484

  • COLLINS WILLIAM

    AHDB SENIOR MEDICAL PHYSICIST & THERAPY

    Total calculated
    $324,415
    From this org
    $290,447
    From related orgs
    $0
    Other
    $33,968
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $275,178
    Bonus
    $5,968
    Other
    $9,301
    Deferred
    $15,073
    Nontaxable benefits
    $18,895
    Filer's total
    $324,415

  • DORR JOHN

    AHDB CHIEF PHYSICIST

    Total calculated
    $322,494
    From this org
    $275,085
    From related orgs
    $0
    Other
    $47,409
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $250,117
    Bonus
    $21,358
    Other
    $3,610
    Deferred
    $14,897
    Nontaxable benefits
    $32,512
    Filer's total
    $322,494

  • DOSWELL GARY

    SENIOR MED PHYSICIST THERAPY

    Total calculated
    $322,686
    From this org
    $285,749
    From related orgs
    $0
    Other
    $36,937
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $272,928
    Bonus
    $5,968
    Other
    $6,853
    Deferred
    $15,192
    Nontaxable benefits
    $21,745
    Filer's total
    $322,686

  • ROYTAPASH KUMAR

    SENIOR MED PHYSICIST THERAPY

    Total calculated
    $318,298
    From this org
    $268,847
    From related orgs
    $0
    Other
    $49,451
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $261,746
    Bonus
    $5,119
    Other
    $1,982
    Deferred
    $14,749
    Nontaxable benefits
    $34,702
    Filer's total
    $318,298

  • NOSEWORTHY ED

    FORMER OFFICER

    Total calculated
    $52,235
    From this org
    $0
    From related orgs
    $52,235
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $52,235 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $52,235 related

  • OTTATI DAVID

    FORMER OFFICER

    Total calculated
    $2,195,971
    From this org
    $0
    From related orgs
    $1,981,848
    Other
    $214,123
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,046,990 related
    Bonus
    $0 + $355,278 related
    Other
    $0 + $579,580 related
    Deferred
    $0 + $173,177 related
    Nontaxable benefits
    $0 + $40,946 related
    Filer's total
    $0 + $2,195,971 related

  • CHAPMAN CULLY

    FORMER OFFICER

    Total calculated
    $565,099
    From this org
    $0
    From related orgs
    $483,357
    Other
    $81,742
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $358,163 related
    Bonus
    $0 + $80,369 related
    Other
    $0 + $44,825 related
    Deferred
    $0 + $70,120 related
    Nontaxable benefits
    $0 + $11,622 related
    Filer's total
    $0 + $565,099 related

  • CELANO PATRICIA

    FORMER KEY EMPLOYEE

    Total calculated
    $1,295,567
    From this org
    $0
    From related orgs
    $1,153,266
    Other
    $142,301
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $612,066 related
    Bonus
    $0 + $188,198 related
    Other
    $0 + $353,002 related
    Deferred
    $0 + $113,484 related
    Nontaxable benefits
    $0 + $28,817 related
    Filer's total
    $0 + $1,295,567 related

  • GOEB-BURKETT MICHELE

    FORMER KEY EMPLOYEE

    Total calculated
    $514,530
    From this org
    $0
    From related orgs
    $442,013
    Other
    $72,517
    Hours/week
    14 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $345,795 related
    Bonus
    $0 + $70,480 related
    Other
    $0 + $25,738 related
    Deferred
    $0 + $53,438 related
    Nontaxable benefits
    $0 + $19,079 related
    Filer's total
    $0 + $514,530 related

  • LUNDE ERIC

    FORMER KEY EMPLOYEE

    Total calculated
    $593,058
    From this org
    $0
    From related orgs
    $483,525
    Other
    $109,533
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $375,182 related
    Bonus
    $0 + $79,881 related
    Other
    $0 + $28,462 related
    Deferred
    $0 + $76,093 related
    Nontaxable benefits
    $0 + $33,440 related
    Filer's total
    $0 + $593,058 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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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)

PART I, LINE 1A
THE FILING ORGANIZATION IS A PART OF THE SYSTEM OF HEALTHCARE ORGANIZATIONS KNOWN AS ADVENTHEALTH. MEMBERS OF THE FILING ORGANIZATION'S EXECUTIVE MANAGEMENT TEAM THAT HOLD THE POSITION OF VICE-PRESIDENT OR ABOVE ARE COMPENSATED BY AND ON THE PAYROLL OF ADVENTIST HEALTH SYSTEM SUNBELT HEALTHCARE CORPORATION (AHSSHC), THE PARENT ORGANIZATION OF THE HEALTHCARE SYSTEM KNOWN AS ADVENTHEALTH. AHSSHC IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3). THE FILING ORGANIZATION REIMBURSES AHSSHC FOR THE SALARY AND BENEFIT COST OF THOSE EXECUTIVES LISTED IN PART VII THAT ARE ON THE PAYROLL OF AHSSHC. AT THE DIRECTION OF AHSSHC, AND IN ACCORDANCE WITH THE RESERVED POWERS IN THE FILING ORGANIZATION'S GOVERNING DOCUMENTS, THE EXECUTIVE TEAM LISTED ON PART VII PROVIDES SERVICES TO THE FILING ORGANIZATION. FIRST-CLASS OR CHARTER TRAVEL: PURSUANT TO THE ADVENTHEALTH SYSTEM-WIDE GENERAL POLICY REGARDING BUSINESS TRAVEL, NO REIMBURSEMENT WILL BE PROVIDED FOR ANY ADDITIONAL COST INCURRED WITH RESPECT TO FIRST-CLASS OR CHARTER AIR TRAVEL BEYOND THE COST OF A REGULAR COACH AIRFARE. AS A MEANS OF PROVIDING ADDITIONAL BUSINESS TRAVEL REIMBURSEMENT FOR THOSE MEMBERS OF THE AHSSHC SENIOR EXECUTIVE MANAGEMENT TEAM THAT TRAVEL FREQUENTLY ON BEHALF OF ADVENTHEALTH, A SPECIAL ANNUAL TRAVEL ALLOWANCE IS PROVIDED FOR THOSE EXECUTIVES. AS ADVENTHEALTH OPERATES 50 HOSPITALS IN 9 STATES, THE SENIOR LEADERSHIP OF AHSSHC TRAVEL EXTENSIVELY AND OFTEN VISIT MULTIPLE HOSPITAL LOCATIONS IN DIFFERENT STATES AS A PART OF A SINGLE BUSINESS TRIP. THE SPECIAL TRAVEL ALLOWANCE CAN PROVIDE REIMBURSEMENTS TO THE EXECUTIVE FOR SUCH ITEMS AS THE PURCHASE OF AIR TRAVEL UPGRADE COUPONS, TO COVER THE COST DIFFERENTIAL BETWEEN COACH AND FIRST-CLASS TRAVEL, OR TO COVER THE COST OF A CHARTER FLIGHT. THE SPECIAL TRAVEL ALLOWANCE BENEFIT WAS ORIGINALLY AUTHORIZED BY AND CODIFIED INTO A POLICY BY THE AHSSHC BOARD COMPENSATION COMMITTEE (THE COMMITTEE), AN INDEPENDENT BODY OF THE AHSSHC BOARD OF DIRECTORS, WHO ALSO APPROVES THE ANNUAL CAP ON THE AMOUNT OF THE ALLOWANCE. THE SPECIAL TRAVEL ALLOWANCE HAS AN ANNUAL CAP OF $24,000 FOR MEMBERS OF THE LEADERSHIP EXECUTIVE TEAM (15 ADVENTHEALTH CABINET MEMBERS AND THE ADVENTHEALTH MULTI-STATE CFO) AND $15,000 FOR ADVENTHEALTH CORPORATE OFFICE SENIOR VICE PRESIDENTS, REGIONAL CEO'S, AND DIVISION CHIEF OFFICERS (GENERALLY 45 - 55 INDIVIDUAL EXECUTIVES). A DIVISIONAL CEO, CFO AND CNO FOR ADVENTHEALTH ARE LISTED ON PART VII OF THIS FORM 990 FOR THE FILING ORGANIZATION. THE DIVISIONAL CEO, CFO AND CNO ARE CONSIDERED COMMON LAW EMPLOYEES OF AND ARE ON THE PAYROLL OF AHSSHC. WHILE THE SPECIAL TRAVEL ALLOWANCE BENEFIT IS AN AHSSHC COMPENSATION POLICY AND PRACTICE, THE COST OF PROVIDING THIS BENEFIT IS ALLOCATED TO AND EITHER WHOLLY OR PARTIALLY REIMBURSED BY THE FILING ORGANIZATION. ACCORDINGLY, THE FILING ORGANIZATION HAS CHECKED THE BOX IN SCHEDULE J, PART I, LINE 1A FOR FIRST-CLASS OR CHARTER TRAVEL SINCE IT HAS WHOLLY OR PARTIALLY PAID FOR THE COST OF PROVIDING THIS BENEFIT. THOSE EXECUTIVES WHO RECEIVE THE SPECIAL TRAVEL ALLOWANCE ARE RESPONSIBLE FOR TRACKING THE EXPENSES REIMBURSABLE UNDER THE SPECIAL TRAVEL ALLOWANCE AND MUST SUBMIT SUCH EXPENSES ON THEIR ACCOUNTABLE PLAN EXPENSE REPORT. A REPORT ON CHARTER TRAVEL IS PROVIDED TO THE AHSSHC BOARD COMPENSATION COMMITTEE AT EACH MEETING. ANY TAXABLE REIMBURSEMENTS MADE TO EXECUTIVES UNDER THE SPECIAL TRAVEL ALLOWANCE ARRANGEMENT ARE TREATED AS TAXABLE COMPENSATION TO THE EXECUTIVE. TRAVEL FOR COMPANIONS: AHSSHC HAS A CORPORATE EXECUTIVE POLICY THAT PROVIDES A BENEFIT TO ALLOW FOR A TRAVELING AHSSHC EXECUTIVE TO HAVE HIS OR HER SPOUSE ACCOMPANY THE EXECUTIVE ON CERTAIN BUSINESS TRIPS EACH YEAR. TYPICALLY, REIMBURSEMENT IS ONLY PROVIDED TO CERTAIN EXECUTIVE LEADERS AND IS USUALLY LIMITED TO ONE BUSINESS TRIP PER YEAR BEYOND THE ANNUAL ADVENTHEALTH PRESIDENT'S COUNCIL BUSINESS MEETING AND OTHER MEETINGS WHERE THE SPOUSE IS SPECIFICALLY INVITED. THE AHSSHC CORPORATE EXECUTIVE SPOUSAL TRAVEL POLICY WAS ORIGINALLY APPROVED AND REVIEWED BY THE AHSSHC BOARD COMPENSATION COMMITTEE, AN INDEPENDENT BODY OF THE AHSSHC BOARD OF DIRECTORS. ALL SPOUSAL TRAVEL COSTS REIMBURSED TO THE EXECUTIVE ARE CONSIDERED TAXABLE COMPENSATION TO THE EXECUTIVE. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: ADVENTHEALTH HAS A SYSTEM-WIDE POLICY ADDRESSING GROSS-UP PAYMENTS PROVIDED IN CONNECTION WITH EMPLOYER-PROVIDED BENEFITS/OTHER TAXABLE ITEMS. UNDER THE POLICY, CERTAIN TAXABLE BUSINESS-RELATED REIMBURSEMENTS (I.E. TAXABLE BUSINESS-RELATED MOVING EXPENSES, TAXABLE ITEMS PROVIDED IN CONNECTION WITH EMPLOYMENT) PROVIDED TO ANY EMPLOYEE MAY BE GROSSED-UP AT A 25% RATE UPON APPROVAL BY THE FILING ORGANIZATION'S CEO AND CFO. ADDITIONALLY, EMPLOYEES AT THE DIRECTOR LEVEL AND ABOVE ARE ELIGIBLE FOR GROSS-UP PAYMENTS ON GIFTS RECEIVED FOR BOARD OF DIRECTOR SERVICES. DISCRETIONARY SPENDING ACCOUNT: OCCASIONAL DISCRETIONARY SPENDING AMOUNTS ARE PERIODICALLY PROVIDED TO ELIGIBLE EXECUTIVES WHO ATTEND ANNUAL BUSINESS MEETINGS SUCH AS THE ADVENTHEALTH PRESIDENT'S COUNCIL, CFO CONFERENCE OR THE CMO/CNO BUSINESS MEETING. PAYMENTS PROVIDED TO EACH EXECUTIVE ARE CONSIDERED TAXABLE COMPENSATION TO THE EXECUTIVE. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: AHSSHC HAS A CORPORATE EXECUTIVE POLICY THAT ADDRESSES ASSISTANCE TO EXECUTIVES WHO HAVE BEEN RELOCATED BY THE COMPANY DURING THE YEAR. RELOCATION ASSISTANCE PROVIDED TO EXECUTIVES MAY INCLUDE RELOCATION ALLOWANCES TO ASSIST WITH DUPLICATE HOUSING EXPENSES. RELOCATION ASSISTANCE IS ADMINISTERED PER AHSSHC POLICY BY AN EXTERNAL RELOCATION COMPANY. ALL TAXABLE REIMBURSEMENTS MADE TO EXECUTIVES IN CONNECTION WITH RELOCATION ASSISTANCE ARE TREATED AS WAGES TO THE EXECUTIVE AND ARE SUBJECT TO ALL PAYROLL WITHHOLDING AND REPORTING REQUIREMENTS. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: AHSSHC HAS A CORPORATE EXECUTIVE POLICY THAT ADDRESSES BUSINESS DEVELOPMENT EXPENDITURES. UNDER THIS POLICY, TO ENCOURAGE EXECUTIVES TO ESTABLISH AND CULTIVATE STRONG WORKING RELATIONSHIPS WITH THE MEDICAL COMMUNITY AND OTHER LEADERS IN THE COMMUNITY AND INDUSTRY, CERTAIN ADVENTHEALTH EXECUTIVES MAY BE REIMBURSED FOR MEMBER DUES AND USAGE CHARGES FOR A COUNTRY CLUB OR OTHER SOCIAL CLUB UPON AUTHORIZATION. CLUB MEMBERSHIPS MUST BE APPROVED BY THE ADVENTHEALTH PRESIDENT/CEO INITIALLY AS WELL AS ON AN ANNUAL BASIS. EACH ADVENTHEALTH EXECUTIVE WHO IS APPROVED FOR A CLUB MEMBERSHIP MUST SUBMIT AN ANNUAL REPORT DESCRIBING HOW THEY USED THE MEMBERSHIP TO BENEFIT THEIR ORGANIZATION DURING THE PRECEDING YEAR SO THAT THE ADVENTHEALTH PRESIDENT/CEO CAN DETERMINE IF CONTINUANCE OF THE CLUB MEMBERSHIP FURTHERS THE BUSINESS INTERESTS OF ADVENTHEALTH. IN THE CURRENT YEAR, FOR THIS FILING ORGANIZATION, ONE EXECUTIVE LISTED IN PART VII RECEIVED REIMBURSEMENT FOR CLUB FEES. WHILE THE CLUB DUES MEMBERSHIP IS AN AHSSHC COMPENSATION POLICY AND PRACTICE, THE COST OF PROVIDING THIS BENEFIT IS ALLOCATED TO AND REIMBURSED IN WHOLE OR IN PART BY THE FILING ORGANIZATION. ACCORDINGLY, THE FILING ORGANIZATION HAS CHECKED THE BOX IN SCHEDULE J, PART I, LINE 1A FOR HEALTH OR SOCIAL CLUB DUES SINCE IT HAS WHOLLY OR PARTIALLY PAID FOR THE COST OF PROVIDING THIS BENEFIT.
PART I, LINE 3
THE INDIVIDUAL WHO SERVES AS THE CEO OF THE FILING ORGANIZATION IS APPOINTED AND COMPENSATED BY ADVENTIST HEALTH SYSTEM SUNBELT HEALTHCARE CORPORATION (AHSSHC). COMPENSATION AND BENEFITS PROVIDED TO THIS INDIVIDUAL ARE DETERMINED PURSUANT TO POLICIES, PROCEDURES, AND PROCESSES OF AHSSHC THAT ARE DESIGNED TO ENSURE COMPLIANCE WITH THE INTERMEDIATE SANCTIONS LAWS AS SET FORTH IN IRC SECTION 4958. AHSSHC HAS TAKEN STEPS TO ENSURE THAT PROCESSES ARE IN PLACE TO SATISFY THE REBUTTABLE PRESUMPTION OF REASONABLENESS STANDARD AS SET FORTH IN TREASURY REGULATION SECTION 53.4958-6 WITH RESPECT TO ITS ACTIVE EXECUTIVE-LEVEL POSITIONS. THE AHSSHC BOARD COMPENSATION COMMITTEE (THE COMMITTEE) SERVES AS THE GOVERNING BODY FOR ALL EXECUTIVE COMPENSATION MATTERS. THE COMMITTEE IS COMPOSED OF CERTAIN MEMBERS OF THE BOARD OF DIRECTORS (THE BOARD) OF AHSSHC. VOTING MEMBERS OF THE COMMITTEE INCLUDE ONLY INDIVIDUALS WHO SERVE ON THE BOARD AS INDEPENDENT REPRESENTATIVES, WHO HOLD NO EMPLOYMENT POSITIONS WITH AHSSHC AND WHO DO NOT HAVE RELATIONSHIPS WITH ANY OF THE INDIVIDUALS WHOSE COMPENSATION IS UNDER THEIR REVIEW THAT IMPACTS THEIR BEST INDEPENDENT JUDGMENT AS FIDUCIARIES OF AHSSHC. THE COMMITTEE'S ROLE IS TO REVIEW AND APPROVE ALL COMPONENTS OF THE EXECUTIVE COMPENSATION PLAN OF AHSSHC. AS AN INDEPENDENT GOVERNING BODY WITH RESPECT TO EXECUTIVE COMPENSATION, IT SHOULD BE NOTED THAT THE COMMITTEE WILL OFTEN CONFER IN EXECUTIVE SESSIONS ON MATTERS OF COMPENSATION POLICY AND POLICY CHANGES. IN SUCH EXECUTIVE SESSIONS, NO MEMBERS OF MANAGEMENT OF AHSSHC ARE PRESENT, OTHER THAN THE CHIEF PEOPLE OFFICER, WHO REMAINS AT THE REQUEST OF THE CHAIRMAN/COMMITTEE TO PROVIDE ASSISTANCE/INFORMATION AS NEEDED. THE COMMITTEE IS ADVISED BY AN INDEPENDENT THIRD-PARTY COMPENSATION ADVISOR. THIS ADVISOR PREPARES ALL THE BENCHMARK STUDIES FOR THE COMMITTEE. COMPENSATION LEVELS ARE BENCHMARKED WITH A NATIONAL PEER GROUP OF OTHER NOT-FOR-PROFIT HEALTHCARE SYSTEMS AND HOSPITALS OF SIMILAR SIZE AND COMPLEXITY TO ADVENTHEALTH AND EACH OF ITS AFFILIATED ENTITIES. THE FOLLOWING PRINCIPLES GUIDE THE ESTABLISHMENT OF INDIVIDUAL EXECUTIVE COMPENSATION: - THE SALARY OF THE PRESIDENT/CEO OF ADVENTHEALTH WILL NOT EXCEED THE 50TH PERCENTILE OF COMPARABLE SALARIES PAID BY SIMILARLY SITUATED ORGANIZATIONS; AND - OTHER EXECUTIVE SALARIES SHALL BE ESTABLISHED USING MARKET MEDIANS. THE COMPENSATION PHILOSOPHY, POLICIES, AND PRACTICES OF AHSSHC ARE CONSISTENT WITH THE ORGANIZATION'S FAITH-BASED MISSION AND CONFORM TO APPLICABLE LAWS, REGULATIONS, AND BUSINESS PRACTICES. AS A FAITH-BASED ORGANIZATION SPONSORED BY THE SEVENTH-DAY ADVENTIST CHURCH (THE CHURCH), AHSSHC'S PHILOSOPHY AND PRINCIPLES WITH RESPECT TO ITS EXECUTIVE COMPENSATION PRACTICES REFLECT THE CONSERVATIVE APPROACH OF THE CHURCH'S MISSION OF SERVICE AND WERE DEVELOPED IN COUNSEL WITH THE CHURCH'S LEADERSHIP.
PART I, LINE 4B
AS DISCUSSED IN LINE 1A ABOVE, EXECUTIVES ON THE FILING ORGANIZATION'S MANAGEMENT TEAM THAT HOLD THE POSITION OF VICE-PRESIDENT OR ABOVE ARE COMPENSATED BY AND ON THE PAYROLL OF ADVENTIST HEALTH SYSTEM SUNBELT HEALTHCARE CORPORATION (AHSSHC), THE PARENT ORGANIZATION OF THE HEALTHCARE SYSTEM KNOWN AS ADVENTHEALTH. IN RECOGNITION OF THE CONTRIBUTION THAT EACH EXECUTIVE MAKES TO THE SUCCESS OF ADVENTHEALTH, ADVENTHEALTH PROVIDES SUPPLEMENTAL EXECUTIVE RETIREMENT BENEFIT PLANS TO ELIGIBLE EXECUTIVES. AS THE SUPPLEMENTAL EXECUTIVE RETIREMENT BENEFIT PLANS WERE UPDATED IN 2020 AND CERTAIN INDIVIDUALS STILL PARTICIPATE AS GRAND-FATHERED PARTICIPANTS IN CERTAIN PLANS, THE NARRATIVE BELOW DISCUSSES ALL PLANS IN WHICH THERE WERE ANY PARTICIPANTS IN 2023. THE SERP III PLAN EFFECTIVELY REPLACES THE PRIOR SERP II PLAN, THE EXECUTIVE FLEX BENEFIT PROGRAM PLAN, AND THE SENIOR EXECUTIVE DEATH BENEFIT PLAN FOR QUALIFIED EXECUTIVES EXCEPT FOR CERTAIN GRANDFATHERED EXECUTIVE EMPLOYEES. SERP III PLAN: THE SERP III PLAN PROVIDES ELIGIBLE EXECUTIVES A PERCENTAGE OF THEIR BASE PAY, WHICH IS CREDITED TO A DEFERRED COMPENSATION ACCOUNT. THE PLAN ALSO PROVIDES FOR COMPENSATION DEFERRAL AND SELECTION OF LIFE INSURANCE COVERAGE AND LONG-TERM CARE INSURANCE. TO BE ELIGIBLE TO PARTICIPATE IN THE SERP III PLAN, EXECUTIVES MUST BE ON THE AHSSHC CORPORATE PAYROLL AND BE EITHER A CEO OF AN ADVENTHEALTH ENTITY, AN AHSSHC VICE PRESIDENT (VP) OR VP OF AN ADVENTHEALTH ENTITY WITH A BASE SALARY OF AT LEAST $330,000 IN 2023 (ADJUSTED ANNUALLY BY THE SAME PERCENTAGE AS IRC SECTION 401(A)(17) LIMIT INCREASES), OR OTHER LEADER SPECIFICALLY APPROVED BY THE ADVENTHEALTH PRESIDENT. ELIGIBLE EXECUTIVES DO NOT INCLUDE GRANDFATHERED EXECUTIVES, MEANING THOSE EXECUTIVES WHO WOULD SATISFY ALL THE ELIGIBILITY REQUIREMENTS OF THE SERP II PLAN PRIOR TO DEC 31, 2027, HAD THE PLAN NOT BEEN AMENDED AND RESTATED AS OF JAN. 1, 2020. CONTRIBUTION CREDITS WILL BE ESTABLISHED AND MAINTAINED BY CLASS YEAR ACCOUNTS FOR EACH PARTICIPANT USING TIERED CONTRIBUTION CREDIT PERCENTAGES OF ANNUAL BASE COMPENSATION. CONTRIBUTION CREDIT PERCENTAGES RANGE BETWEEN 15% AND 19% OF BASE COMPENSATION. CONTRIBUTION CREDITS WILL BE MADE EACH QUARTER IN 25% INCREMENTS WITH REDUCTIONS IN CONTRIBUTIONS IF THE EXECUTIVE IS ALSO A GRANDFATHERED FLEX PARTICIPANT (SEE BELOW). SERP III PROVIDES FOR A CLASS YEAR VESTING AND PAYMENT SCHEDULE (7 YEARS FOR EACH CLASS YEAR) WITH RESPECT TO AMOUNTS ACCUMULATED IN THE EXECUTIVE'S DEFERRED COMPENSATION ACCOUNT. UPON ATTAINMENT OF A NORMAL RETIREMENT AGE (AGE 62), OR UPON CERTAIN OTHER CIRCUMSTANCES AS DEFINED IN THE SERP III PLAN DOCUMENT, ALL DEFERRED AMOUNTS ARE PAID IMMEDIATELY TO THE PARTICIPANT. FOR ANY EXECUTIVES WORKING BEYOND THE NORMAL RETIREMENT AGE, FUTURE EMPLOYER CONTRIBUTIONS WILL BE MADE QUARTERLY FROM SERP III DIRECTLY TO THE PARTICIPANT AS A TAXABLE CASH BONUS. SERP II PLAN: THE SERP II PLAN IS A DEFINED BENEFIT, NON-TAX-QUALIFIED DEFERRED COMPENSATION PLAN FOR CERTAIN EXECUTIVES WHO HAVE PROVIDED LENGTHY SERVICE TO ADVENTHEALTH AND/OR TO OTHER SEVENTH-DAY ADVENTIST CHURCH HOSPITALS OR HEALTH CARE INSTITUTIONS. UNDER THE PROVISIONS OF THE SERP II PLAN, BENEFITS ARE PROVIDED TO QUALIFYING EXECUTIVE PARTICIPANTS ON A PRO-RATA SCHEDULE BEGINNING WITH 20 YEARS OF SERVICE AS AN EMPLOYEE OF ADVENTHEALTH AND/OR ANOTHER HOSPITAL OR HEALTH CARE INSTITUTION CONTROLLED BY THE SEVENTH-DAY ADVENTIST CHURCH AND WHO SATISFY CERTAIN OTHER QUALIFYING CRITERIA. ELIGIBLE EMPLOYEES ARE RESTRICTED TO THOSE EXECUTIVES WHO, AS OF JANUARY 1, 2020, SATISFIED, OR IF EMPLOYMENT CONTINUES, WILL SATISFY THE ELIGIBILITY REQUIREMENTS OF SERP II PRIOR TO DECEMBER 31, 2027. THIS SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP II) WAS DESIGNED TO PROVIDE ELIGIBLE EXECUTIVES WITH THE ECONOMIC EQUIVALENT OF AN ANNUAL INCOME BEGINNING AT NORMAL RETIREMENT AGE EQUAL TO 60% OF THE AVERAGE OF THE PARTICIPANT'S THREE, FIVE OR SEVEN HIGHEST YEARS OF BASE SALARY FROM ADVENTHEALTH ACTIVE EMPLOYMENT INCLUSIVE OF INCOME FROM ALL OTHER SEVENTH-DAY ADVENTIST CHURCH HEALTHCARE EMPLOYER-FINANCED RETIREMENT INCOME SOURCES AND INVESTMENT INCOME EARNED ON THOSE CONTRIBUTIONS THROUGH SOCIAL SECURITY NORMAL RETIREMENT AGE AS DEFINED IN THE PLAN. THE NUMBER OF YEARS INCLUDED IN HIGHEST AVERAGE COMPENSATION IS DETERMINED BY THE INDIVIDUAL'S YEAR OF ENTRY TO SERP II AND BY THE INDIVIDUAL'S YEAR OF ENTRY TO THE ADVENTHEALTH EXECUTIVE FLEX BENEFIT PROGRAM. FLEX PLAN: THE FLEX PLAN WAS ORIGINALLY DESIGNED TO PROVIDE ELIGIBLE EXECUTIVES AN OPPORTUNITY TO SELECT FROM AMONG A VARIETY OF SUPPLEMENTAL BENEFITS, INCLUDING A SPLIT DOLLAR LIFE INSURANCE POLICY AND LONG-TERM CARE INSURANCE, TO INDIVIDUALLY TAILOR A BENEFITS PROGRAM APPROPRIATE TO EACH EXECUTIVE'S NEEDS. IN 2020, THE FLEX PLAN WAS AMENDED TO EXCLUDE EMPLOYED EXECUTIVES WHO ARE HIRED OR PROMOTED AFTER A CERTAIN DATE FROM BEING ELIGIBLE TO PARTICIPATE IN THE FLEX PLAN EXCEPT FOR CERTAIN INSURANCE COVERAGE FEATURES OF THE PLAN. THE FLEX PLAN PROVIDES ELIGIBLE PARTICIPANTS A PRE-DETERMINED BENEFITS ALLOWANCE CREDIT THAT IS EQUAL TO A PERCENTAGE OF THE EXECUTIVE'S BASE PAY FROM WHICH THE COST OF MANDATORY AND ELECTIVE EMPLOYEE BENEFITS IS DEDUCTED. THE BENEFITS ALLOWANCE CREDIT PERCENTAGE FOR ANY PLAN YEAR SHALL NOT BE GREATER THAN THE MAXIMUM DOLLAR AMOUNT OR THE PERCENTAGE OF COMPENSATION AS DETERMINED BY THE ADVENTHEALTH BENEFITS ADMINISTRATION COMMITTEE. FOR GRANDFATHERED ELIGIBLE EMPLOYEES, THE ANNUAL PRE-DETERMINED FLEX ALLOWANCE IS CONTRIBUTED AND ANY FUNDS THAT REMAIN AFTER THE COST OF MANDATORY AND ELECTIVE BENEFITS ARE SUBTRACTED ARE, AT THE EMPLOYEE'S OPTION, CONTRIBUTED TO EITHER AN IRC 457(F) DEFERRED COMPENSATION ACCOUNT OR TO AN IRC 457(B) ELIGIBLE DEFERRED COMPENSATION PLAN. UPON ATTAINMENT OF AGE 65, ALL PREVIOUS 457(F) DEFERRED AMOUNTS ARE PAID IMMEDIATELY TO THE PARTICIPANT AND ANY FUTURE EMPLOYER CONTRIBUTIONS ARE MADE QUARTERLY FROM THE PLAN DIRECTLY TO THE PARTICIPANT. THE PLAN PROVIDES FOR A CLASS YEAR VESTING SCHEDULE (2 YEARS FOR EACH CLASS YEAR) WITH RESPECT TO AMOUNTS ACCUMULATED IN THE EXECUTIVE'S 457(F) DEFERRED COMPENSATION ACCOUNT. DISTRIBUTIONS COULD ALSO BE MADE FROM THE EXECUTIVE'S 457(F) DEFERRED COMPENSATION ACCOUNT UPON ATTAINMENT OF AGE 65 OR UPON AN INVOLUNTARY SEPARATION. THE ACCOUNT WILL BE FORFEITED BY THE EXECUTIVE UPON A VOLUNTARY SEPARATION. WITH RESPECT TO GRANDFATHERED PARTICIPANTS, THE FLEX PLAN DOCUMENTS DEFINE ELIGIBLE EMPLOYEES TO INCLUDE THE CHIEF EXECUTIVE OFFICERS OF ADVENTHEALTH ENTITIES AND VICE PRESIDENTS OF ALL ADVENTHEALTH ENTITIES WHOSE BASE SALARY WAS AT LEAST EQUAL TO THE INTERNAL REVENUE CODE SECTION 401(A)(17) COMPENSATION LIMIT EACH YEAR. FLEX PLAN FLEX PLAN SERP II SERP III CONTR. DISTR.* CONTR./DISTR. CONTR. HAFFNER, PHD, RANDALL $ 155,450 $ 152,379 $ 0 $ 0 OTTATI, DAVID $ 155,450 $ 142,998 $ 399,489 $ 0 GOODMAN, TODD $ 155,450 $ 114,532 $ 217,202 $ 0 GREGORY, PHD, AUDREY $ 0 $ 0 $ 0 $ 179,353 CELANO, PATRICIA $ 95,757 $ 69,661 $ 229,323 $ 0 THOMAS, DEBORA $ 85,682 $ 56,118 $ 82,026 $ 0 DAVIS, BRENT $ 0 $ 0 $ 0 $ 105,139 WEIS, DAVID $ 61,443 $ 36,658 $ 0 $ 13,464 SINCLAIR, MD, DAVID $ 0 $ 0 $ 0 $ 70,645 HERNANDEZ,MD, DENNIS $ 37,384 $ 22,848 $ 0 $ 21,364 LUNDE, ERIC $ 0 $ 0 $ 0 $ 58,366 CHAPMAN, CULLY $ 49,385 $ 29,589 $ 0 $ 3,007 DOMAYER, CORY $ 0 $ 0 $ 0 $ 51,553 GOEB-BURKETT, MICHELE $ 35,711 $ 0 $ 0 $ 0 SMITH, MD, C. JOE $ 19,729 $ 0 $ 0 $ 0 AHS 457B DISTR.* SMITH, MD, C. JOE $ 113,638 NOSEWORTHY, G. ED $ 43,442 *INCLUDING INVESTMENT EARNINGS

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

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
15 January 2025
IRS schema version
2023v6.0
Source object
202530159349301913

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