Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $120,063,641

• 2a · Program service revenue: NET PATIENT REVENUE

  total $310,105,620 · related or exempt $310,105,620

• 2b · Program service revenue: PREMIUM REVENUE

  total $127,543,053 · related or exempt $127,543,053

• 2c · Program service revenue: OTHER SERVICE REVENUE

  total $23,859,297 · related or exempt $23,859,297

• 3 · Investment income

  total $433,288 · excluded $433,288

• 7a · Gross sales of assets other than inventory

  other assets $38,724

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

  other assets $11,972

• 7c · Gain or loss

  other assets $26,752

• 7d · Net gain or loss

  total $26,752 · excluded $26,752

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,306,752 · program services $1,306,752

• 5 · Compensation of officers, directors and key employees

  total $2,042,382 · program services $1,736,025 · management and general $306,357

• 7 · Other salaries and wages

  total $87,087,863 · program services $75,813,608 · management and general $11,274,255

• 8 · Pension plan contributions

  total $4,498,095 · program services $3,228,022 · management and general $1,270,073

• 9 · Other employee benefits

  total $13,036,134 · program services $12,814,325 · management and general $221,809

• 10 · Payroll taxes

  total $5,749,344 · program services $5,616,133 · management and general $133,211

• 11a · Fees: management

  total $26,184,312 · program services $6,706,036 · management and general $19,478,276

• 11b · Fees: legal

  total $83,211 · program services $53,534 · management and general $29,677

• 11g · Fees: other

  total $280,754,667 · program services $258,318,955 · management and general $22,435,712

• 13 · Office expenses

  total $941,193 · program services $730,034 · management and general $211,159

• 16 · Occupancy

  total $22,622,056 · program services $22,622,056

• 17 · Travel

  total $147,794 · program services $118,698 · management and general $29,096

• 20 · Interest

  total $1,479,733 · management and general $1,479,733

• 22 · Depreciation, depletion and amortization

  total $12,696,185 · program services $4,866,676 · management and general $7,829,509

• 23 · Insurance

  total $3,239,366 · management and general $3,239,366

• 24a · Other expenses: PHARMACEUTICALS

  total $96,319,597 · program services $96,319,597

• 24b · Other expenses: ADMINISTRATIVE SERVICES

  total $34,388,813 · program services $0 · management and general $34,388,813

• 24c · Other expenses: MEDICAL SUPPLIES

  total $6,178,096 · program services $6,178,096

• 24d · Other expenses: LICENSES & TAXES

  total $67,782 · program services $67,433 · management and general $349

• 24e · All other expenses

  total -$52,715 · program services -$52,715

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,997 · end of year $2,972

• 2 · Savings and temporary cash investments

  beginning of year $17,495,587 · end of year $26,212,944

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $41,091,263 · end of year $28,115,261

• 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 $1,227,062 · end of year $1,186,753

• 9 · Prepaid expenses and deferred charges

  beginning of year $3,002,415 · end of year $7,704,635

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

  $170,618,677

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

  $66,379,013

• 10c · Land, buildings and equipment, net

  beginning of year $119,493,801 · end of year $104,239,664

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $22,060,586 · end of year $5,249,960

• 14 · Intangible assets

  beginning of year $0 · end of year $11,585,645

• 15 · Other assets

  beginning of year $758,436 · end of year $1,038,694

• 17 · Accounts payable and accrued expenses

  beginning of year $28,387,816 · end of year $31,326,260

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $596,010 · end of year $171,933

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 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 $95,649,280 · end of year $90,078,303

• 27 · Net assets without donor restrictions

  beginning of year $80,499,041 · end of year $63,760,032

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

PART I, LINE 3

EXECUTIVE COMPENSATION PROCESS JOHN MUIR HEALTH, A RELATED TAX-EXEMPT ORGANIZATION OF JOHN MUIR PHYSICIAN NETWORK, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

PART I, LINES 4A-B

SEVERANCE PAYMENTS A SEVERANCE PAYMENT OF $278,567 WAS MADE TO LEE HUSKINS IN CONNECTION WITH HIS SEPARATION OF SERVICE ON SEPTEMBER 3, 2021 AND A SEVERANCE PAYMENT OF $360,000 WAS MADE TO JESSICA WILKES IN CONNECTION WITH HER SEPARATION OF SERVICE ON FEBRUARY 24, 2023. THIS TAXABLE COMPENSATION WAS REPORTED IN PART II, COLUMN (B)(III). NON-QUALIFIED RETIREMENT PLANS RETIREMENT RESTORATION PLAN EMPLOYEES ELIGIBLE FOR THE RETIREMENT RESTORATION PLAN ARE EITHER SENIOR VICE PRESIDENT OR VICE PRESIDENT LEVEL EMPLOYEES. EMPLOYER CONTRIBUTIONS ARE MADE TO THE PLAN ON BEHALF OF ELIGIBLE EMPLOYEES. THE ANNUAL INCREASE IN ACTUARIAL VALUE OF THE PLAN BENEFIT IS REPORTED IN PART II, COLUMN C. VESTING FOR THE RESTORATION PLAN IS AT THE EARLIEST OF THE FOLLOWING: REACHING AGE 65 WITH AT LEAST THREE YEARS OF SERVICE, BECOMING TOTALLY AND PERMANENTLY DISABLED, INVOLUNTARY TERMINATION FOR ANY REASON OTHER THAN CAUSE, CHANGE OF CONTROL OF JOHN MUIR HEALTH, OR DEATH. RESTORATION PLAN BENEFITS ARE PAYABLE AND TAXABLE UPON VESTING. NO PLAN BENEFIT PAYMENTS WERE MADE DURING THE YEAR. THE FOLLOWING EXECUTIVES PARTICIPATED IN THE PLAN AND EARNED THE FOLLOWING BENEFIT DURING THE YEAR: MAUREEN STEVENSON $82,470 RAMZY AWAD $23,670 SUPPLEMENTAL EXECUTIVE PLAN EMPLOYEES ELIGIBLE FOR THE SUPPLEMENTAL EXECUTIVE PLAN ARE EITHER CEO, CFO, COO OR EVP OF JOHN MUIR HEALTH, CEO OR CAO OF JOHN MUIR PHYSICIAN NETWORK OR FORMER EMPLOYEES THAT PREVIOUSLY HELD ONE OF THOSE POSITIONS, AND CURRENT EMPLOYEES THAT PREVIOUSLY HELD ONE OF THOSE POSITIONS. EMPLOYER CONTRIBUTIONS ARE MADE TO THE PLAN ON BEHALF OF ELIGIBLE EMPLOYEES. THE ANNUAL INCREASE IN ACTUARIAL VALUE OF THE PLAN BENEFIT IS REPORTED IN PART II, COLUMN C. VESTING FOR THE SUPPLEMENTAL EXECUTIVE PLAN IS AT THE EARLIEST OF THE FOLLOWING: REACHING AGE 65 WITH AT LEAST THREE YEARS OF SERVICE, BECOMING DISABLED, INVOLUNTARY TERMINATION FOR ANY REASON OTHER THAN CAUSE, TERMINATION UPON CHANGE OF CONTROL OF JOHN MUIR HEALTH, OR DEATH. BENEFITS ARE PAYABLE AND TAXABLE UPON VESTING. THE FOLLOWING EXECUTIVES PARTICIPATED IN THE PLAN AND EARNED THE FOLLOWING BENEFIT DURING THE TAX YEAR: MICHAEL THOMAS $155,821 CHRISTIAN PASS $6,623 LEE HUSKINS $559,072

Related partnerships

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

• JOHN MUIR MAGNETIC IMAGING

  DIAG IMAGING · CA

• BAY AREA SURGICAL VENTURES

  MED SERVICES · CA

• WALNUT CREEK CANCER PROGRAM LLC

  MED SERVICES · CA

Related corporations and trusts

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

• JOHN MUIRMT DIABLO PARENT COMPANY

  C · INACTIVE · CA