2024-11-12T19:17:55-06:00 2023-12-31 952302617 SINGERLEWAK LLP 2010 MAIN ST STE 300 IRVINE CA 92614 990 2023-01-01 952534063 EMANATE HEALTH FOUNDATION EMAN 6268142421 140 W COLLEGE ST PO BOX 6108 COVINA CA 917225108 RAJESH K SHARMA PRESIDENT 6269387577 2024-11-12 1 0 JONATHAN P SCHUBERT CPA P00103314 9496230540 2024-11-12 2023 2024-10-15 13:58:12Z RAJESH K SHARMA 140 W COLLEGE ST PO BOX 6108 COVINA CA 917225108 8946193 0 X EMANATEHEALTH.ORG X 1967 CA FUND DEVELOPMENT PROGRAMS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, AND EMANATE HEALTH HOSPICE. 19 17 5 75 0 0 2579568 5831045 0 0 98917 539136 -114628 -83103 2563857 6287078 1085986 2213138 0 0 455129 556810 0 0 844391 168490 329832 1709605 3099780 854252 3187298 16561802 21088081 1039434 992543 15522368 20095538 A PHILANTHROPIC ORGANIZATION DEDICATED TO PROVIDING FINANCIAL, EDUCATIONAL, AND OTHER RESOURCES IN ACCOMPLISHING THE MISSION, VISION AND VALUES OF EMANATE HEALTH. 0 0 2213138 2213138 FUND DEVELOPMENT PROGRAMS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, AND FOOTHILL PRESBYTERIAN HOSPITAL, WHICH ARE ALSO EXEMPT ENTITIES. 2213138 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 16 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X LEON CHOINIERE CFO 6269387595 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 X RAJESH SHARMA PRESIDENT & CEO 2.00 38.00 X X 0 2411826 163047 LEON CHOINERE CFO 2.00 38.00 X 0 498019 13626 GREG LEHR EDD CHIEF PHILANTHROPY OFFICER 40.00 X X 0 213242 5506 LISA FUERST CHAIR 2.00 X X 0 0 0 SANJAY KHEDIA MD VICE CHAIR 2.00 X X 0 0 0 RICHARD JETT TREASURER 2.00 X X 0 0 0 MIKE STARR SECRETARY 2.00 X X 0 0 0 MARY JANE BETTFREUND DIRECTOR 1.00 X 0 0 0 HAROLD BORAK DIRECTOR 1.00 X 0 0 0 ADAM CAPITANO DIRECTOR 1.00 X 0 0 0 ANDREW DILWICIUS DIRECTOR 1.00 X 0 0 0 UDAY GADGIL MD DIRECTOR 1.00 X 0 0 0 JOSE GUTIERREZ DIRECTOR 1.00 X 0 0 0 MELISSA HARRIS DIRECTOR 1.00 X 0 0 0 SCOT HUTTON DIRECTOR 1.00 X 0 0 0 BONNIE KASAMATSU DIRECTOR 1.00 X 0 0 0 GILBERT MARTIN MD DIRECTOR 1.00 X 0 0 0 RICHARD PEDEVILLANO DIRECTOR 1.00 X 0 0 0 PATRICIA SERIO DIRECTOR 1.00 X 0 0 0 DUMRONG TANGCHITNOB MD 2025 DIRECTOR 1.00 X 0 0 0 0 3123087 182179 0 0 1 0 0 42744 588209 70000 3000000 2130092 76152 5831045 625049 625049 2403566 2489479 -85913 -85913 -85913 71583 588209 169636 -98053 -98053 TRUST INVESTMENT INCOM 900099 10950 10950 OTHER INCOME 900099 4000 4000 14950 6287078 0 0 456033 X 2213138 2213138 373074 14923 358151 21329 853 20476 2893 116 2777 126134 5045 121089 33380 1335 32045 67500 2700 64800 9700 388 9312 2700 108 2592 55104 2204 52900 10523 421 10102 11261 450 10811 95 4 91 4845 194 4651 PURCHASED SERVICES 260466 10419 250047 OTHER EXPENSES 64114 2565 61549 UTILITIES 7733 309 7424 DUES & SUBSCRIPTIONS 5427 217 5210 -169636 -169636 3099780 2213138 42251 844391 1604 1306 1541320 4098378 424000 365000 21447 119582 0 9954 239630 219744 24728 19886 14548703 16473975 16561802 21088081 18143 17074 1021291 975469 1039434 992543 X 5402320 7176600 10120048 12918938 15522368 20095538 16561802 21088081 X 3187298 1405912 -20040 X X 0 1 X 1 0 X 1855067 2523164 945691 2579568 5831045 13734535 1855067 2523164 945691 2579568 5831045 13734535 1411155 12323380 499770 577265 666501 492292 635999 2871827 4000 4000 16610362 19500 0.74190 0.66240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6519452 35574 6555026 6503113 16339 6519452 6490990 12123 6503113 6465508 25482 6490990 6459814 5694 6465508 1.00000 0 0 239630 219744 19886 19886 FIXED INCOME SECURITIES 8290846 F MUTUAL FUNDS 6726328 F LIFE INSURANCE 723494 F EQUITY COMMON STOCKS 206157 F ASSETS HELD IN TRUST 410317 F LIQUID ASSETS 116833 F 16473975 PAYABLE TO AFFILIATES 147168 PAYABLE TO BENEFICIARIES 828301 975469 X 7787481 1405912 169636 1575548 6211933 75145 75145 6287078 1001174 169636 169636 831538 2268242 2268242 3099780 PART V, LINE 4: ENDOWMENT FUNDS ARE RESTRICTED INVESTMENTS TO BE HELD IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT HOSPICE, HEALTH CARE SERVICES AND SCHOLARSHIPS. PART X, LINE 2: ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE GUIDANCE IS APPLICABLE TO PASS-THROUGH ENTITIES AND TAX-EXEMPT ORGANIZATIONS. NO SIGNIFICANT TAX LIABILITY FOR TAX BENEFITS, INTEREST OR PENALTIES WAS ACCRUED AT DECEMBER 31, 2022 OR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE INCLUDED IN REVENUE 169,636. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES EXPENSE INCLUDED IN REVENUES 55,104. CHANGE IN LIFE INSURANCE VALUATION -35,574. CHANGE IN VALUE OF TRUSTS 55,615. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE INCLUDED IN REVENUE 169,636. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES EXPENSE INCLUDED IN REVENUES 55,104. GRANTS TO US ORGANIZATIONS 2,213,138. AUTUMN NOCTURNE 414798 357693 57105 108555 GOLF TOURNAMENT 244994 230516 14478 8848 45664 1358 5211 659792 588209 71583 8848 45664 1358 113766 169636 -98053 1 EMANATE HEALTH MEDICAL CENTER 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 956006469 501 (C)(3) 2206377 5533 FMV MEDICAL SUPPLIES TO PROVIDE FUNDING TO ASSIST OPERATIONS OF ITS ACUTE CARE FACILITY. PART I, LINE 2: CONTRIBUTIONS AND TRANSFERS ARE MADE TO AFFILIATED/SUPPORTED ORGANIZATIONS TO ASSIST WITH THE FUNDING OF EXEMPT PURPOSE ACTIVITIES. 0 0 0 0 0 0 0 0 0 RAJESH SHARMA PRESIDENT & CEO 0 983299 0 871600 0 556927 0 148824 0 14223 0 2574873 0 0 LEON CHOINERE CFO 0 359812 0 114987 0 23220 0 5186 0 8440 0 511645 0 0 GREG LEHR EDD CHIEF PHILANTHROPY OFFICER 0 181647 0 20000 0 11595 0 4742 0 764 0 218748 0 0 PART I, LINE 3 EMANATE HEALTH FOUNDATION IS AN AFFILIATE OF EMANATE HEALTH. EMANATE USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE COMPENSATION COMMITTEE. X AUCTION ITEMS - AUTUMN 40 56762 SALES PRICE X AUCTION ITEMS - GOLF TOURNAMENT 9 14821 SALES PRICE 0 1 0 990 PART V LINE 7H FILING OF FORM 1098C THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF AUTOMOBILES, BOATS, AIRPLANES OR OTHER VEHICLES. CONSEQUENTLY THERE WERE NO FORMS 1098C FILED. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THIS ORGANIZATION IS EMANATE HEALTH, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF THIS ORGANIZATION IS EMANATE HEALTH. THE MEMBER THROUGH THE BOARD OF DIRECTORS HAS THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE ORGANIZATION'S SOLE MEMBER, EMANATE HEALTH. FORM 990, PART VI, SECTION B, LINE 11B STAFF ACCOUNTANTS, DIRECTOR OF FINANCE AND VICE PRESIDENT OF CORPORATE FINANCE REVIEW FORM 990 FOR ACCURACY AND COMPLETENESS UPON RECEIVING IT FROM THE CPA TAX PREPARER. FORM 990 IS FORWARDED TO LEON CHOINIERE, CFO, FOR THE FINAL REVIEW. TAX PREPARER PRESENTS FORM 990 TO THE AUDIT AND COMPLIANCE COMMITTEE FOR APPROVAL. BOARD DELEGATED REVIEW AND APPROVAL TO THE AUDIT AND COMPLIANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, KEY EMPLOYEES, AND MANAGEMENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DETERMINATIONS OF CONFLICT AND REVIEW OF CONFLICT ARE PERFORMED AT THESE VARIOUS LEVELS OF THE ORGANIZATION. APPROPRIATE ACTION DEPENDING ON THE CONFLICT IS TAKEN BY MANAGEMENT, KEY EMPLOYEES, AND THE BOARD. DISCLOSURE FORMS ARE REQUIRED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS, KEY EMPLOYEES, AND MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE PAY AT EMANATE HEALTH FOLLOWS MARKET-BASED PAY PRACTICES FOR HEALTHCARE ORGANIZATIONS OF SIMILAR SIZE AND TYPE IN THE SOUTHERN CALIFORNIA AREA. SALARY RANGES FOR EXECUTIVES WORKING AT EMANATE HEALTH FACILITIES FALL WITHIN THE MIDDLE OF THE MARKET, JUST AS THEY DO FOR ALL EMPLOYEES OF OUR ORGANIZATION. EVERY POSITION IN THE ORGANIZATION HAS A SALARY RANGE ATTACHED TO IT THAT REPRESENTS WHAT OTHERS DOING A SIMILAR JOB IN OTHER ORGANIZATIONS ARE LIKELY TO BE PAID. THE LONG-STANDING PAY PHILOSOPHY FOR EMANATE HEALTH HAS BEEN TO POSITION OUR SALARY RANGES IN THE MIDDLE OF OUR LOCAL LABOR MARKET; WE DON'T WANT TO LAG THE LOCAL MARKET, NOR DO WE WANT TO LEAD THE MARKET, SINCE THAT IS NOT A STRATEGY WE CAN AFFORD TO SUSTAIN OVER TIME. WE RELY ON MARKET STUDIES TO DETERMINE WHERE OUR PAY PRACTICES ARE RELATIVE TO OTHER HOSPITALS IN SOUTHERN CALIFORNIA. FOR EXECUTIVE PAY, WE USE THE NATIONALLY-RECOGNIZED AND RESPECTED FIRM, HEWITT ASSOCIATES LLC, AN AON HEWITT COMPANY (AON), TO ANALYZE OUR EXECUTIVE PAY PROGRAM AND DETERMINE WHERE IT FALLS IN OUR MARKET. THIS STUDY IS PERFORMED EVERY OTHER YEAR. THE MOST RECENT EXECUTIVE COMPENSATION DATA IS DATED APRIL 18, 2023. AS PART OF THEIR EXECUTIVE COMPENSATION REVIEW, AON ALSO ISSUES AN OPINION LETTER REGARDING THE REASONABLENESS OF THE PAY PROGRAM FOR A NOT-FOR-PROFIT ORGANIZATION LIKE OURS THAT IS SUBJECT TO THE REQUIREMENTS OF SECTION 4958 OF THE INTERNAL REVENUE CODE AND UNITED STATES TREASURY DEPARTMENT REGULATIONS. IN THEIR APRIL 18, 2023, OPINION LETTER, AON WROTE, "THIS LETTER IS TO INDICATE THAT WE HAVE REVIEWED THE CURRENT COMPENSATION LEVELS, STRUCTURE, AND ADMINISTRATION OF THE EXECUTIVE COMPENSATION PROGRAM AT EMANATE HEALTH. THE FOLLOWING REVIEW IS BASED UPON OUR COMPREHENSIVE REPORT ENTITLED: EMANATE EXECUTIVE COMPENSATION ASSESSMENT. THIS REPORT WAS PRESENTED TO THE COMPENSATION COMMITTEE ON APRIL 18TH AND DISCUSSED IN DETAIL. BASED UPON THIS REVIEW, WE FIND THEM IN SUBSTANTIAL COMPLIANCE WITH ALL CURRENT RULES, REGULATIONS, AND GUIDELINES GOVERNING EXECUTIVE COMPENSATION IN NOT-FOR-PROFIT (501.C) CORPORATIONS. FURTHER, THE LEVELS OF COMPENSATION AWARDED TO THE VARIOUS EXECUTIVES, BOTH IN TERMS OF OPPORTUNITY AND ACTUAL AMOUNTS, ARE CONSISTENT AND REASONABLE WITH PREVAILING MARKET TRENDS AND PRACTICES. LASTLY, THE GOVERNING PRACTICES OF THE COMPENSATION COMMITTEE ARE CONSISTENT WITH SARBANES-OXLEY GUIDELINES AND SECTION 4958 (INTERMEDIATE SANCTIONS) GUIDELINES FOR INDEPENDENCE." THE EXECUTIVE POSITIONS THAT ARE INCLUDED IN THE EXECUTIVE COMPENSATION REVIEW INCLUDE THE PRESIDENT/CEO, CHIEF MEDICAL OFFICER, CHIEF FINANCIAL OFFICER, CHIEF NURSE & CLINICAL EXECUTIVE (FPH/ICH), CHIEF NURSE & CLINICAL EXECUTIVE (QVH), AND CHIEF PEOPLE OFFICER. EMANATE HEALTH EXECUTIVE COMPENSATION PHILOSOPHY IS DESIGNED TO ASSIST EMANATE HEALTH IN ATTRACTING AND RETAINING THE CALIBER OF EXECUTIVE REQUIRED TO ENABLE EMANATE HEALTH TO FULFILL ITS MISSION OF PROVIDING HIGH QUALITY HEALTHCARE FOR ALL PERSONS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES, IMPROVING THE QUALITY OF LIFE IN THE COMMUNITIES EMANATE HEALTH SERVES, PROMOTING PATIENT AND EMPLOYEE SATISFACTION, AND ENSURING FINANCIAL STABILITY. A SUBSTANTIAL PORTION OF EXECUTIVE COMPENSATION IS PERFORMANCE BASED AND IS LINKED TO ORGANIZATIONAL GOALS APPROVED IN ADVANCE BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE. THESE GOALS INCLUDE ATTAINMENT OF ANNUAL AND LONG-TERM FINANCIAL PERFORMANCE, CERTAIN HEALTHCARE QUALITY STANDARDS AND EMANATE HEALTH'S COMMITMENT TO SERVING THE POOR AND DISENFRANCHISED IN THE COMMUNITIES IT SERVES. TOTAL COMPENSATION, WHICH INCLUDES BASE SALARY, ANNUAL AND LONG-TERM INCENTIVE COMPENSATION, IS ESTABLISHED TO APPROXIMATE THE PREVAILING MARKET CONDITIONS FOR EXECUTIVES OF COMPANIES OF SIMILAR SIZE AND REVENUE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST AN AUDIT REPORT IS AVAILABLE AS REQUIRED. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. PART VII, SECTION A BOARD MEMBER COMPENSATION RAJESH SHARMA IS THE CEO OF EMANATE HEALTH FOUNDATION, AN AFFILIATE OF EMANATE HEALTH AND RECEIVED COMPENSATION FROM EMANATE HEALTH. HE IS A BOARD MEMBER OF EMANATE HEALTH FOUNDATION. HE DEVOTED 2 HOURS TO THE FILING ORGANIZATION. FORM 990, PART IX, LINE 24E RECLASS OF SPECIAL EVENT EXP FROM FUNCTIONAL EXP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -169,636. TOTAL EXPENSES -169,636. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST -55,614. CHANGE IN LIFE INSURANCE VALUATION 35,574. FORM 990, PART XII, LINES 2B: AUDITED FINANCIAL STATEMENTS THE FINANCIAL STATEMENTS OF EMANATE HEALTH AND ITS AFFILIATES,EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, EMANATE HEALTH FOUNDATION, GLENDORA SURGERY CENTER, AND EMANATE HEALTH MSO WERE AUDITED ON A CONSOLIDATED BASIS. FORM 990, PART XII, LINE 2C AUDIT AND COMPLIANCE COMMITTEE THE BOARD OF DIRECTORS HAS CONSTITUTED AN AUDIT AND COMPLIANCE COMMITTEE AND DELEGATED TO THAT COMMITTEE THE RESPONSIBILITY FOR ENGAGING INDEPENDENT AUDITORS AND MONITORING THE AUDIT PROCESS. THIS STRUCTURE HAS BEEN IN EFFECT IN PRIOR YEARS AND WAS NOT CHANGED IN 2023. FORM 990, PART VII, SECTION A, LINE 1A REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS THE OFFICERS REPORTED ON PART VII OF FORM 990 AND SCHEDULE J RECEIVE THEIR ENTIRE COMPENSATION FROM EMANATE HEALTH. THE IRS INSTRUCTIONS TO FORM 990 REQUIRE THAT ALL COMPENSATION PAID BY A RELATED ORGANIZATION MUST BE DISCLOSED IN THE 990 RETURN FOR EACH AFFILIATED ENTITY. THEREFORE, THE OFFICER COMPENSATION REPORTED IN THE 990 RETURNS FOR EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH HOSPICE, EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL, AND EMANATE HEALTH FOUNDATION, ALL ORGANIZATIONS RELATED TO EMANATE, CONSTITUTES THE COMPENSATION PAID BY EMANATE HEALTH AND DOES NOT REPRESENT ADDITIONAL COMPENSATION TO SUCH OFFICERS. PART VII, SECTION A REPORTABLE HOURS FOR RELATED ORGANIZATIONS THE OFFICERS SERVE AS CORPORATE OFFICERS FOR EMANATE HEALTH, EMANATE HEALTH MEDICAL CENTER, (EHMC), EMANATE HEALTH HOSPICE (HOSPICE), EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL (FPH) AND EMANATE HEALTH FOUNDATION (FOUNDATION), ALL AFFILIATES OF THE TAXPAYER. THE NUMBER OF HOURS DEVOTED BY THE CORPORATE OFFICERS TO THE AFFILIATES ARE AS FOLLOWS. RAJESH SHARMA DEVOTED 14, 2, 4, AND 18 HOURS TO EHMC, HOSPICE, FPH, AND EMANATE HEALTH, RESPECTIVELY. LEON CHOINIERE DEVOTED 14, 2, 4, AND 18 HOURS TO EHMC, HOSPICE, FPH, AND EMANATE HEALTH, RESPECTIVELY. EMANATE HEALTH MEDICAL CENTER 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 956006469 ACUTE CARE HOSPITAL CA 501 (C)(3) LINE 3 N/A 0 EMANATE HEALTH HOSPICE 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 953493611 HOME HEALTH & HOSPICE CARE CA 501 (C)(3) LINE 10 N/A 0 EMANATE HEALTH 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 953885523 EXEMPT ORGANIZATION SUPPORT & MANAGEMENT CA 501 (C)(3) LINE 12B, II N/A 0 EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL 140 W COLLEGE STREET PO BOX 6108 COVINA CA 917225108 952413054 ACUTE CARE HOSPITAL CA 501 (C)(3) LINE 3 N/A 0 GLENDORA SURGERY CENTER 315 E ROUTE 66 101 GLENDORA CA 91740 510492499 OUTPATIENT SURGERY CENTER CA N/A S 0 EMANATE HEALTH MSO 210 W SAN BERNARDINO ROAD COVINA CA 91723 812647150 MANAGEMENT SERVICES CA N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 EMANATE HEALTH MEDICAL CENTER B 2211910 FAIR MARKET VALUE EMANATE HEALTH FOOTHILL PRESBYTERIAN HOSPITAL B 1228 FAIR MARKET VALUE FORM 990, SCHEDULE R, PART V, NUMBER 2, CODE O: THE EXECUTIVE SALARIES ARE PROCESSED THROUGH EMANATE HEALTH. THE SALARIES REPORTED ON FORM 990 ARE PROCESSED THROUGH EMANATE HEALTH. EMANATE HEALTH ACTS AS A COMMON PAYMASTER FOR AFFILIATED ENTITIES, EMANATE HEALTH MEDICAL CENTER, EMANATE HEALTH FOUNDATION AND EMANATE HEALTH HOSPICE. EMANATE HEALTH FILED ONE FORM W-3 WHICH SHOWS A COMBINED NUMBER OF 4,570 EMPLOYEES. THE NUMBER OF EMPLOYEES FOR EACH ENTITY IS REPORTED SEPARATELY ON ITS OWN FORM 990 PART I LINE 5. EMANATE HEALTH MEDICAL CENTER'S FORM 990 REPORTED A TOTAL OF 3,134 EMPLOYEES, EMANATE HEALTH HOSPICE'S FORM 990 REPORTED 75 EMPLOYEES, EMANATE HEALTH FOUNDATION'S FORM 990 REPORTED 5 EMPLOYEES, EMANATE HEALTH FOOTHILL PRESBYTERIAN'S FORM 990 REPORTED 755 EMPLOYEES, AND EMANATE HEALTH'S FORM 990 REPORTED 601 EMPLOYEES. AMOUNTS REPORTED ON SCHEDULE R, PART V, NUMBER 2, CODE O REPRESENT SHARED EMPLOYEE EXPENSES THAT OCCUR BETWEEN THE AFFILIATES.