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EMERSON PRACTICE ASSOCIATES INC

EIN 04-3111240 CONCORD, MA

Revenue 2024
$59,634,672
Expenses 2024
$59,634,672

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E220
Classification
1000
Street
133 OLD ROAD TO NINE ACRE CORNER

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).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

PROVIDE ACCESS TO HIGH QUALITY AND COST EFFECTIVE PRIMARY AND SPECIALTY CARE IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL

Activities or mission (Part I)

EMERSON PRACTICE ASSOCIATES INC PROVIDES ACCESS TO HIGH QUALITY AND COST EFFECTIVE PRIMARY AND SPECIALIST CARE IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL

  • PROVIDE ACCESS TO HIGH QUALITY AND COST EFFECTIVE PRIMARY AND SPECIALTY CARE IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL

    Expenses $59,634,672 · Revenue $59,634,672

As filed on the 2024 return.

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.

  • Christine Schuster

    Director

    Total calculated
    $1,664,410
    From this org
    $0
    From related orgs
    $1,355,693
    Other
    $308,717
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,355,693 related
    Bonus
    $0 + $308,717 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $1,664,410 related
  • David Lautz

    Physician

    Total calculated
    $1,398,210
    From this org
    $0
    From related orgs
    $1,355,334
    Other
    $42,876
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,355,334 related
    Bonus
    $0 + $42,876 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $1,398,210 related
  • John Dowd

    Physician

    Total calculated
    $836,470
    From this org
    $0
    From related orgs
    $788,194
    Other
    $48,276
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $788,194 related
    Bonus
    $0 + $42,876 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $831,070 related
  • Jennifer Nayor

    Physician

    Total calculated
    $787,955
    From this org
    $0
    From related orgs
    $745,079
    Other
    $42,876
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $745,079 related
    Bonus
    $0 + $42,876 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $787,955 related
  • David Kahan

    Physician

    Total calculated
    $769,915
    From this org
    $0
    From related orgs
    $763,315
    Other
    $6,600
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $763,315 related
    Bonus
    $0 + $6,600 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $769,915 related
  • Arthur Lee

    Physician

    Total calculated
    $747,340
    From this org
    $0
    From related orgs
    $711,045
    Other
    $36,295
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $711,045 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $747,340 related
  • Mark Moschella

    Physician

    Total calculated
    $744,105
    From this org
    $0
    From related orgs
    $707,810
    Other
    $36,295
    Hours/week
    0 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $707,810 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $744,105 related
  • Nicholas Rickert

    Director

    Total calculated
    $663,576
    From this org
    $0
    From related orgs
    $627,281
    Other
    $36,295
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $627,281 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $663,576 related
  • Stephen Coco

    Treasurer

    Total calculated
    $638,506
    From this org
    $0
    From related orgs
    $618,111
    Other
    $20,395
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $618,111 related
    Bonus
    $0 + $26,995 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $645,106 related
  • Craig Best

    President

    Total calculated
    $588,220
    From this org
    $0
    From related orgs
    $535,628
    Other
    $52,592
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $535,628 related
    Bonus
    $0 + $52,592 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $588,220 related
  • Barrett Kitch

    Director

    Total calculated
    $579,872
    From this org
    $0
    From related orgs
    $573,272
    Other
    $6,600
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $573,272 related
    Bonus
    $0 + $6,600 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $579,872 related
  • Elizabeth Ragulin

    Director

    Total calculated
    $543,534
    From this org
    $0
    From related orgs
    $507,239
    Other
    $36,295
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $507,239 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $543,534 related
  • Andrea Fribush

    Chair

    Total calculated
    $529,610
    From this org
    $0
    From related orgs
    $523,010
    Other
    $6,600
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $523,010 related
    Bonus
    $0 + $6,600 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $529,610 related
  • Michelle Dalencour

    Director

    Total calculated
    $367,666
    From this org
    $0
    From related orgs
    $331,371
    Other
    $36,295
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $331,371 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $367,666 related
  • Jennifer Russo

    Director

    Total calculated
    $343,433
    From this org
    $0
    From related orgs
    $300,557
    Other
    $42,876
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $300,557 related
    Bonus
    $0 + $42,876 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $343,433 related
  • Allison Darvish

    Director

    Total calculated
    $273,628
    From this org
    $0
    From related orgs
    $237,333
    Other
    $36,295
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $237,333 related
    Bonus
    $0 + $36,295 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $273,628 related
  • Angelo Pucillo

    Director

    Total calculated
    $222,097
    From this org
    $0
    From related orgs
    $188,400
    Other
    $33,697
    Hours/week
    4 + 56 related

    Schedule J breakdown matched by us

    Base
    $0 + $188,400 related
    Bonus
    $0 + $33,697 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $222,097 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
    $59,634,672
    Expenses
    $59,634,672
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $52,281,185
    Expenses
    $52,281,185
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $50,780,356
    Expenses
    $50,780,356
    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

  • 2021 · 990

    Revenue
    $43,982,818
    Expenses
    $43,982,818
    Assets (EOY)
    $11,268,793
  • 2020 · 990

    Revenue
    $40,422,139
    Expenses
    $40,422,139
    Assets (EOY)
    $29,193,502
  • 2019 · 990

    Revenue
    $27,706,874
    Expenses
    $27,706,874
    Assets (EOY)
    $18,515,739
  • 2018 · 990

    Revenue
    $26,679,564
    Expenses
    $26,679,564
    Assets (EOY)
    $8,291,020
  • 2017 · 990

    Revenue
    $20,554,229
    Expenses
    $20,554,229
    Assets (EOY)
    $8,264,855
  • 2016 · 990

    Revenue
    $15,825,942
    Expenses
    $15,825,942
    Assets (EOY)
    $4,830,196
  • 2015 · 990

    Revenue
    $10,371,194
    Expenses
    $10,371,194
    Assets (EOY)
    $5,686,367
  • 2014 · 990

    Revenue
    $7,459,479
    Expenses
    $7,459,479
    Assets (EOY)
    $1,585,661
  • 2013 · 990

    Revenue
    $7,812,128
    Expenses
    $7,812,128
    Assets (EOY)
    $1,063,200
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $7,852,063
    Assets (EOY)
    $1,064,614

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. Showing the 10 most recent; the API carries the rest.

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

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

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

Declared as related by

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 corporations and trusts on its 2024 return

  • Emerson Property Development Corp

    C-Corporation · property management · MA · 100% owned · share of income $40,124 · share of assets $0

  • Emerson Occupational Health Services

    C-Corporation · health services · MA · 100% owned · share of income $0 · share of assets $0

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 PC.

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 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.