2025-11-13T15:07:25-06:00 2024-12-31 135565207 KPMG LLP 550 SOUTH HOPE STREET SUITE 1500 LOS ANGELES CA 90071 990 2024-01-01 452982422 HOAG CHARITY SPORTS HOAG 9496601001 19772 MACARTHUR BLVD STE 110 IRVINE CA 92612 ANDREW GUARNI EVP & CFO 9497644448 2025-11-12 1 0 HOLLY MOEN P01800653 2139724000 2025-11-11 2024 2025-03-06 01:10:19Z ANDREW GUARNI 19772 MACARTHUR BLVD STE 110 IRVINE CA 92612 7962019 0 X NONE X 2011 CA HOAG CHARITY SPORTS IS A NON-PROFIT PUBLIC BENEFIT CORPORATION WHOSE PURPOSE IS TO ENGAGE IN CHARITABLE ACTIVITIES. HOAG CHARITY SPORTS OPERATES FOR THE BENEFIT OF HOAG MEMORIAL HOSPITAL PRESBYTERIAN, BUT ALSO SUPPORTS OTHER CHARITABLE CAUSES AS DEEMED FIT BY THE ORGANIZATION. 2 0 0 701 0 0 6410196 6292949 0 0 23228 26602 -2540378 -1502301 3893046 4817250 182160 185000 0 0 1129022 359415 0 0 4394578 2675639 4130376 3986821 4674791 -93775 142459 4661246 6216676 5642244 7055215 -980998 -838539 HOAG CHARITY SPORTS IS A NON-PROFIT BENEFIT CORPORATION WHOSE PURPOSE IS TO ENGAGE IN CHARITABLE ACTIVITIES. HOAG CHARITY SPORTS OPERATES FOR THE BENEFITS OF HOAG MEMORIAL HOSPITAL PRESBYTERIAN, BUT ALSO SUPPORTS OTHER CHARITABLE CAUSES AS DEEMED FIT BY THE ORGANIZATION. 0 0 185000 185000 THE SPECIFIC PURPOSE OF HOAG CHARITY SPORTS IS TO ENGAGE IN CHARITABLE ACTIVITIES FOR THE BENEFIT OF HOAG MEMORIAL HOSPITAL PRESBYTERIAN BY HOLDING A PGA GOLF TOURNAMENT WITH PROCEEDS TO SUPPORT HOAG HOSPITAL PROGRAMS AND CHARITABLE CAUSES DEEMED FIT BY THE ORGANIZATION. 185000 1 1 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 1 0 0 0 1 X 15 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 2 0 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RICHARD THOMAS 9496601001 19772 MACARTHUR BLVD SUITE 110 IRVINE CA 92612 ROBERT BRAITHWAITE CHAIR 2.00 57.00 X X 0 3865063 56443 ANDREW GUARNI TREASURER 2.00 54.00 X X 0 1501135 60617 RICHARD THOMAS PRINCIPAL HCS OPERATIONS 40.00 0.00 X 0 176549 25980 FLYNN ANDRIZZI FORMER FOUNDATION PRESIDENT 2.00 50.00 X 0 1070756 0 0 6613503 143040 2 1 1 0 HNS SPORTS GROUP 5760 MEMORIAL DRIVE DUBLIN OH 43017 TOURNAMENT OPS 2285064 PGA TOUR PO BOX 1065 PONTE VEDRA BEACH FL 32004 TELEVISION FEES 780300 SPECIAL EVENT CONTRACTORS LLC 9415 KRUSE RD PICO RIVERA CA 90660 TOURNAMENT OPS 394050 NEWPORT BEACH COUNTRY CLUB 1600 E COAST HIGHWAY NEWPORT BEAC CA 92660 TOURNAMENT OPS 320000 4 6292949 6292949 26602 26602 1642468 6292949 3144769 -1502301 -1502301 4817250 0 0 -1475699 185000 185000 317547 63509 254038 22753 4551 18202 19115 3823 15292 5904 5904 72876 72876 20531 4106 16425 15011 3002 12009 51588 10318 41270 2914 2914 40000 40000 PURCHASED SERVICES 2279083 2279083 TOURNAMENT PRODUCTION 1642469 1642469 4674791 185000 95213 4394578 2361385 3917358 2237484 2274746 56860 19055 5517 5517 4661246 6216676 212078 45819 2884535 4104630 2545631 2904766 5642244 7055215 X -980998 -838539 -980998 -838539 4661246 6216676 142459 0 X 0 1 X 1 0 X 5372180 85000 5854273 6410196 6292949 24014598 5372180 85000 5854273 6410196 6292949 24014598 9818646 14195952 23228 26602 49830 24064428 4319175 0.58990 0.66270 X PART I, LINE 7: REASON FOR PUBLIC CHARITY IN ACCORDANCE WITH ITS BYLAWS, THE ORGANIZATION IS STRUCTURED AS A SUPPORTING ORGANIZATION AS DEFINED IN IRC SECTION 509(A)(3). FOR THE CURRENT FILING YEAR, THE ORGANIZATION HAS MET THE MATHEMATICAL PUBLIC SUPPORT TEST TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SECTION 509(A)(2). AS THIS STATUS IS GENERALLY PREFERABLE AND REFLECTS THE ORGANIZATION'S CURRENT OPERATIONS AND BROAD PUBLIC FUNDING, THE ORGANIZATION HAS ELECTED TO FILE UNDER SECTION 509(A)(2) FOR THIS RETURN. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO HOAG HOSPTAL 2884439 DEFERRED RENT 20327 2904766 X PART X, LINE 2: UNCERTAIN TAX POSITION UNDER ASC 740 FOOTNOTE FROM THE HMHP CONSOLIDATED AUDITED FINANCIAL STATEMENTS: ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 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 CONSOLIDATED FINANCIAL STATEMENTS. ASC TOPIC 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, 2024 AND 2023. HOAG CLASSIC 7935417 6292949 1642468 1510000 320000 436957 60903 816909 7935417 6292949 1642468 1510000 320000 436957 60903 816909 3144769 -1502301 1 MARINE CORPS SCHOLARSHIP FOUNDATION 909 N WASHINGTON ST ALEXANDRIA VA 22314 221905062 501 (C) (3) 15000 0 EDUCATION NEWPORT BEACH POLICE EXPLORERS 870 SANTA BARBARA NEWPORT BEACH CA 92660 956000751 GOVT 6000 0 PROGRAM SUPPORT US NAVY MEMORIAL FOUNDATION 701 PENNSYLVANNIA AVE WASHINGTON DC 20004 521104476 501 (C) (3) 18000 0 PROGRAM SUPPORT HOAG HOSPITAL FOUNDATION 330 PLACENTIA AVE NEWPORT BEACH CA 92663 953222343 501 (C) (3) 130000 0 PROGRAM SUPPORT JOHN DALY MAJOR ED FOUNDATION INC 121 SCHOOLHOUSE ROAD MILLERSTOWN PA 17062 852447851 501 (C) (3) 15000 0 PROGRAM SUPPORT 5 0 FORM 990, SCHEDULE I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS RECIPIENTS OF THE GRANTS ARE REVIEWED AT THE TIME THE GRANTS ARE GIVEN. ALL DOCUMENTATION IS OBTAINED TO SUPPORT THE USE OF GRANTS. 1 1 0 0 0 0 0 0 0 ROBERT BRAITHWAITE CHAIR 0 1412246 0 2276820 0 175997 0 29325 0 27622 0 3922010 0 168465 ANDREW GUARNI TREASURER 0 855040 0 622960 0 23135 0 52576 0 8545 0 1562256 0 10851 FLYNN ANDRIZZI FORMER FOUNDATION PRESIDENT 0 0 0 293439 0 777317 0 0 0 0 0 1070756 0 0 RICHARD THOMAS PRINCIPAL HCS OPERATIONS 0 134648 0 27053 0 14848 0 11444 0 14860 0 202853 0 0 PART I, LINE 3 METHODS USED TO DETERMINE EXECUTIVE DIRECTOR COMPENSATION THE ORGANIZATION'S EXECUTIVE DIRECTOR IS PAID BY A RELATED TAX-EXEMPT ORGANIZATION, HOAG MEMORIAL HOSPITAL PRESBYTERIAN, AND IS DISCLOSED AS A PERSON PAID BY A RELATED ORGANIZATION. SEE SCHEDULE O, PART VI, LINE 15A FOR THE PROCESS THAT IS COMPLETED BY HOAG MEMORIAL HOSPITAL PRESBYTERIAN. PART I, LINES 4A-B FORM 990, SCHEDULE J, PART I, LINE 4A-B THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS DURING CALENDAR YEAR 2024, WITH PAYMENT AMOUNTS INCLUDED IN OTHER REPORTABLE COMPENSATION UNDER SCHEDULE J, PART II, COLUMN (B)(III): FLYNN ANDRIZZI- $777,317 PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: THE ORGANIZATION'S TAX-EXEMPT PARENT, HOAG MEMORIAL HOSPITAL PRESBYTERIAN (HMHP) MAKES ANNUAL CONTRIBUTIONS TO A SERP PLAN ON BEHALF OF CERTAIN MEMBERS OF SENIOR MANAGEMENT IN ACCORDANCE WITH THEIR EMPLOYMENT CONTRACTS. THE FOLLOWING INDIVIDUALS RECEIVED A DISTRIBUTION DURING THE CURRENT YEAR: ROBERT BRAITHWAITE - $168,465 ANDREW GUARNI - $10,851 FORM 990, PART V, LINE 2 W-2S HOAG MEMORIAL HOSPITAL PRESBYTERIAN (HMHP) PAYS ALL EMPLOYEES OF HOAG CHARITY SPORTS (HCS) AND THEREFORE ISSUES ALL W-2S. HCS REIMBURSES HMHP FOR ALL EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS OFFICER ROBERT BRAITHWAITE AND OFFICER ANDREW GUARNI HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS: HOAG MEMORIAL HOSPITAL PRESBYTERIAN, A NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A POWER TO ELECT OR APPOINT MEMBERS: DIRECTORS OF HOAG CHARITY SPORTS ARE ELECTED BY THE MAJORITY VOTE OF THE BOARD AND THE CONSENT OF ITS SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS RESERVED TO MEMBERS OR STOCKHOLDERS: THE ORGANIZATION'S MEMBER MUST APPROVE THE FOLLOWING: (A) CHANGES TO THE ARTICLES OF INCORPORATION (B) CHANGES OR AMENDMENTS TO THE BYLAWS (C) APPOINTMENT AND REMOVAL OF DIRECTORS (D) ANY CHANGE IN THE FUNDAMENTAL NATURE OR STATED PURPOSES OF THE CORPORATION; (E) EXCEPTING ORDINARY-COURSE TRANSFERS IN SUPPORT OF THE HOSPITAL OR FOUNDATION, ANY TRANSFER OR DISPOSITION OF MORE THAN FIFTEEN PERCENT (15%) OF THE THEN-CURRENT VALUE OF THE CORPORATION'S ASSETS; (F) ANY SALE, MERGER, CONSOLIDATION, CHANGE OF MEMBERSHIP, OR SIMILAR REORGANIZATION OF THE CORPORATE STRUCTURE OF THE CORPORATION; (G) ANY DISSOLUTION, ABANDONMENT OR FILING OF BANKRUPTCY OF THE CORPORATION; (H) ANY MATERIAL CHANGE IN THE NONPROFIT STATUS OR FEDERAL TAX-EXEMPT QUALIFICATION OF THE CORPORATION; AND (I) ANY NEW DEBT INCURRED BY THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED TO REVIEW THE FORM 990: THE CORPORATION'S BOARD OF DIRECTORS HAS DELEGATED TO ITS SECRETARY OF THE BOARD THE REVIEW OF FORM 990 PRIOR TO ISSUANCE. MANAGEMENT, INCLUDING AN OFFICER OF THE CORPORATION, REVIEWS FORM 990. THE CORPORATION'S SECRETARY IS PROVIDED WITH A DRAFT OF THE FORM 990 AND IS PROVIDED AMPLE TIME TO READ THE DOCUMENT AND DEVELOP QUESTIONS. THE CORPORATION'S SECRETARY THEN CONVENES, PRIOR TO ISSUANCE OF FORM 990, TO REVIEW AND DISCUSS THE DRAFT FORM 990 WITH ITS SOLE MEMBERS AUDIT & COMPLIANCE COMMITTEE, MANAGEMENT, AND EXTERNAL EXPERTS HIRED BY MANAGEMENT. AN ELECTRONIC VERSION OF FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT-OF-INTEREST POLICY THE CORPORATION HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY. OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THE EXISTENCE AND NATURE OF ANY ACTUAL, APPARENT OR POTENTIAL CONFLICTS OF INTEREST HE/SHE MAY HAVE THAT MIGHT RESULT IN OR HAVE THE APPEARANCE OF A CONFLICT IN CONNECTION WITH THAT INDIVIDUAL SATISFYING THEIR FIDUCIARY OBLIGATIONS TO THE CORPORATION. DISCLOSURES SHALL BE MADE PROMPTLY ANY TIME AN ACTUAL, APPARENT OR POTENTIAL CONFLICT OF INTEREST ARISES AND BEFORE CONSUMMATION OF ANY CONTRACT OR TRANSACTION. OFFICERS, DIRECTORS, NON-DIRECTOR MEMBERS OF BOARD COMMITTEES, AND SENIOR EXECUTIVES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. INDIVIDUAL TRANSACTIONS THAT OCCUR BETWEEN THE ANNUAL QUESTIONNAIRES ARE REVIEWED BY THE CORPORATION'S LEGAL AND COMPLIANCE OFFICERS FOR POTENTIAL CONFLICT OF INTEREST. ANY DIRECTOR WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT SHALL REFRAIN FROM VOTING ON ANY MATTER RELATING TO THE CONTRACT, TRANSACTION OR ARRANGEMENT, OR BE EXCUSED FROM ANY MEETING WHERE THE PROPOSED CONTRACT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION: THE ORGANIZATION'S OFFICERS ARE PAID BY A RELATED ORGANIZATION, HOAG MEMORIAL HOSPITAL PRESBYTERIAN, (HMHP) AND THE ORGANIZATION REIMBURSES HMHP FOR COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE HOAG CHARITY SPORTS COMPENSATION COMMITTEE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 PROCESS FOR MAKING DOCUMENTS AVAILABLE TO THE PUBLIC: HOAG CHARITY SPORTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. HMTS INC 1 HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 453583707 HEALTHCARE CA 501(C)(3) 10 HMHP 0 HOAG CLINIC 1 HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 330676831 HEALTHCARE CA 501(C)(3) 10 HMHP 0 HOAG HOSPITAL FOUNDATION ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 953222343 FUNDRAISING CA 501(C)(3) 7 HMHP 0 HOAG MEMORIAL HOSPITAL PRESBYTERIAN ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 951643327 HEALTHCARE CA 501(C)(3) 3 HMHP 0 COASTAL ASC HOLDINGS LLC ONE HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 810986844 HEALTHCARE CA N/A N/A 0 0 HOAG ORTHOPEDIC INSTITUTE 1 HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 611588294 HEALTHCARE CA N/A N/A 0 0 NEWPORT IMAGING CENTER 360 SAN MIGUEL NEWPORT BEACH CA 92660 330191776 HEALTHCARE CA N/A N/A 0 0 HOAG MANAGEMENT SERVICES INC 1 HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 330731587 HEALTHCARE CA N/A C 0 HOAG PHYSICIAN PARTNERS 16148 SAND CANYON AVE IRVINE CA 92618 834276044 HEALTHCARE CA N/A C 0 HOAG ORTHOPEDIC NETWORK ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 834062064 HEALTHCARE CA N/A C 0 HOAG ORTHOPEDIC INSTITUTE SPECIALISTS ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 832569551 HEALTHCARE CA N/A C 0 ORTHOCALIFORNIA IPA 16250 SAND CANYON AVE IRVINE CA 92618 931551531 HEALTHCARE CA N/A C 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0