Skip to content
Nonprofiteer
← All organizations

EMERSON PRACTICE ASSOCIATES II INC

EIN 80-0482067 CONCORD, MA

Revenue 2024
$0
Expenses 2024
$0

As filed

Subsection
03
NTEE code
E60
Classification
1000
Street
133 ORNAC

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

provide specialist care in the communities served by Emerson Hospital

  • provide specialist care in the communities served by Emerson Hospital

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
    $1,156,488
    Bonus
    $186,041
    Other
    $13,164
    Deferred
    $272,441
    Nontaxable benefits
    $36,276
    Filer's total
    $1,664,410
  • David Lautz

    Director

    Total calculated
    $1,398,210
    From this org
    $1,355,334
    From related orgs
    $0
    Other
    $42,876
    Hours/week
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $777,093
    Bonus
    $574,677
    Other
    $3,564
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $1,398,210
  • John Dowd

    Physician

    Total calculated
    $836,470
    From this org
    $788,194
    From related orgs
    $0
    Other
    $48,276
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $585,000
    Bonus
    $200,872
    Other
    $2,322
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $831,070
  • Jennifer Nayor

    Physician

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

    Schedule J breakdown matched by us

    Base
    $534,608
    Bonus
    $209,931
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $787,955
  • David Kahan

    Physician

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

    Schedule J breakdown matched by us

    Base
    $455,000
    Bonus
    $307,090
    Other
    $1,225
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $806,191
  • Arthur Lee

    Physician

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

    Schedule J breakdown matched by us

    Base
    $676,603
    Bonus
    $33,200
    Other
    $1,242
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $747,340
  • Mark Moschella

    Physician

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

    Schedule J breakdown matched by us

    Base
    $704,294
    Bonus
    $0
    Other
    $3,516
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $744,105
  • Nicholas Rickert

    Director

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

    Schedule J breakdown matched by us

    Base
    $406,407
    Bonus
    $220,064
    Other
    $810
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $663,576
  • 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 + $560,467 related
    Bonus
    $0 + $54,080 related
    Other
    $0 + $3,564 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0 + $20,395 related
    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
    56 + 4 related

    Schedule J breakdown matched by us

    Base
    $0 + $482,770 related
    Bonus
    $0 + $46,000 related
    Other
    $0 + $6,858 related
    Deferred
    $0 + $52,592 related
    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 + $501,728 related
    Bonus
    $0 + $67,980 related
    Other
    $0 + $3,564 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $579,872 related
  • Elizabeth Ragulin

    Director

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

    Schedule J breakdown matched by us

    Base
    $450,008
    Bonus
    $56,691
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $543,534
  • Andrea Fribush

    Chair

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

    Schedule J breakdown matched by us

    Base
    $300,009
    Bonus
    $223,001
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $0
    Filer's total
    $529,610
  • Michelle Dalencour

    Director

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

    Schedule J breakdown matched by us

    Base
    $299,998
    Bonus
    $30,833
    Other
    $540
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $367,666
  • Jennifer Russo

    Director

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

    Schedule J breakdown matched by us

    Base
    $300,019
    Bonus
    $0
    Other
    $538
    Deferred
    $6,600
    Nontaxable benefits
    $36,276
    Filer's total
    $343,433
  • Allison Darvish

    Director

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

    Schedule J breakdown matched by us

    Base
    $226,023
    Bonus
    $11,040
    Other
    $270
    Deferred
    $6,600
    Nontaxable benefits
    $29,695
    Filer's total
    $273,628
  • Angelo Pucillo

    Director

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

    Schedule J breakdown matched by us

    Base
    $187,200
    Bonus
    $1,080
    Other
    $120
    Deferred
    $6,600
    Nontaxable benefits
    $27,097
    Filer's total
    $222,097

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
    $0
    Expenses
    $0
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $0
    Expenses
    $0
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $0
    Expenses
    $0
    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
    $0
    Expenses
    $0
    Assets (EOY)
    $1,053,787
  • 2020 · 990

    Revenue
    $474,313
    Expenses
    $474,313
    Assets (EOY)
    $768,788
  • 2019 · 990

    Revenue
    $428,543
    Expenses
    $428,543
    Assets (EOY)
    $330,462
  • 2018 · 990

    Revenue
    $356,318
    Expenses
    $419,919
    Assets (EOY)
    $242,718
  • 2017 · 990

    Revenue
    $385,487
    Expenses
    $412,362
    Assets (EOY)
    $52,163
  • 2016 · 990

    Revenue
    $893,182
    Expenses
    $893,182
    Assets (EOY)
    $138,829
  • 2015 · 990

    Revenue
    $3,117,117
    Expenses
    $3,117,117
    Assets (EOY)
    $419,597
  • 2014 · 990

    Revenue
    $3,201,612
    Expenses
    $3,201,612
    Assets (EOY)
    $414,451
  • 2013 · 990

    Revenue
    $3,242,845
    Expenses
    $3,242,845
    Assets (EOY)
    $238,243
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $2,898,489
    Assets (EOY)
    $332,282

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