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COMMONSPIRIT HEALTH OPERATING INVESTMENT POOL LLC

EIN 85-0919176 PHOENIX, AZ

Revenue 2024
$822,592,553
Expenses 2024
$33,727,482

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X22
Classification
7000
Street
3033 N 3RD AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

COMMONSPIRIT HEALTH OPERATING INVESTMENT POOL, LLC ("CSH OIP") HOLDS AND INVESTS THE OPERATING CAPITAL FOR COMMONSPIRIT HEALTH ("COMMONSPIRIT"), A COLORADO NONPROFIT CORPORATION, AND MANY OF ITS RELATED ENTITIES, WHICH COLLECTIVELY CARRY OUT THE RELIGIOUS AND HEALTHCARE PURPOSES OF CATHOLIC HEALTH CARE FEDERATION AND OPERATE CONSISTENT WITH ITS PURPOSES, ARE DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND ARE PUBLIC CHARITIES UNDER 509(A) OF THE CODE, AND ARE EITHER DIRECTLY OR INDIRECTLY CONTROLLED SUBSIDIARIES, AFFILIATES OF SUCH SUBSIDIARIES (SUCH AS A JOINT OPERATING COMPANY), OR CONGREGATIONS OF RELIGIOUS WHO WERE THE FOUNDING RELIGIOUS SPONSORS OF VARIOUS HOSPITALS WITHIN THE CORPORATE FAMILY.

Activities or mission (Part I)

THE COMMONSPIRIT HEALTH OPERATING INVESTMENT POOL, LLC HOLDS AND INVESTS THE OPERATING CAPITAL FOR COMMONSPIRIT HEALTH AND MANY OF ITS RELATED ENTITIES.

  • IN ORDER TO INCREASE OPERATIONAL EFFICIENCIES, DECREASE COSTS, BENEFIT FROM ECONOMIES OF SCALE AND ACCESS SOPHISTICATED INSTITUTIONAL ASSET MANAGERS, CSH OIP HOLDS AND MANAGES ITS MEMBERS' POOLED OPERATING CAPITAL (AS COMBINED, THE "OPERATING POOL"). THE OPERATING POOL HOLDS SUBSTANTIAL FUNDS CRITICAL TO THE OPERATIONS OF COMMONSPIRIT AND ITS SUBSIDIARIES. BY STEWARDING AND GROWING THE CAPITAL THROUGH THE OPERATING POOL, CSH OIP FURTHERS THE ABILITY OF COMMONSPIRIT AND ITS SUBSIDIARIES TO WORK TO FULFILL THE OBJECTIVES ASSOCIATED WITH CATHOLIC HEALTH CARE FEDERATION AND THE CHURCH.

    Expenses $33,727,482

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • DANIEL J MORISSETTE CPA

    SEVP, CFO COMMONSPIRIT HEALTH

    Total calculated
    $5,173,837
    From this org
    $0
    From related orgs
    $5,048,102
    Other
    $125,735
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,702,910 related
    Bonus
    $0 + $3,332,550 related
    Other
    $0 + $12,642 related
    Deferred
    $0 + $91,553 related
    Nontaxable benefits
    $0 + $34,182 related
    Filer's total
    $0 + $5,173,837 related

  • LISA ZUCKERMAN

    SVP, TREASURY, CAPITAL PLANNING & STRATEGIC INVEST

    Total calculated
    $3,097,377
    From this org
    $0
    From related orgs
    $2,834,370
    Other
    $263,007
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $764,967 related
    Bonus
    $0 + $2,059,703 related
    Other
    $0 + $9,700 related
    Deferred
    $0 + $192,068 related
    Nontaxable benefits
    $0 + $70,939 related
    Filer's total
    $0 + $3,097,377 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, 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $822,592,553
    Expenses
    $33,727,482
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $584,475,882
    Expenses
    $36,815,469
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $367,744,159
    Expenses
    $18,334,201
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2021 · 990

    Revenue
    $921,229,161
    Expenses
    $47,048,974
    Assets (EOY)
    $15,205,466,340

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990

    Revenue
    $875,334,016
    Expenses
    $27,436,148
    Assets (EOY)
    $15,970,629,139

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

The first 25 as filed. The return lists every one.

Declared as related by

The most recent declarers. The API serves every row.

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related partnerships on its 2024 return

The first 25 as filed. The return lists the rest.

Related corporations and trusts on its 2024 return

The first 25 as filed. The return lists the rest.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SO.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.