2025-11-17T11:17:31-06:00 2024-12-31 952302617 SINGERLEWAK LLP 10960 WILSHIRE BOULEVARD SUITE 1100 LOS ANGELES CA 900243783 990 2024-01-01 263744996 CORNERSTONES HEALTH CORN 3234821123 8721 SANTA MONICA BLVD 108 LOS ANGELES CA 90069 MARLA C DUBINSKY MD PRESIDENT 3234821123 2025-11-13 1 0 LIOR TEMKIN P00748170 3104773924 2025-11-13 2024 2025-03-06 01:10:19Z MARLA C DUBINSKY MD 8721 SANTA MONICA BLVD 108 LOS ANGELES CA 90069 890673 0 X WWW.CORNERSTONESHEALTH.ORG X 2008 CA THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE EDUCATIONAL PROGRAMMING FOR HEALTHCARE PROVIDERS TO IMPROVE PATIENT CARE AND OUTCOMES. 3 2 2 2 0 0 512768 874107 0 0 0 0 1462 16566 514230 890673 33059 0 0 0 206761 167215 0 0 53640 836866 728321 1076686 895536 -562456 -4863 203021 200911 68720 71473 134301 129438 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE EDUCATIONAL PROGRAMMING FOR HEALTHCARE PROVIDERS TO IMPROVE PATIENT CARE AND OUTCOMES. 0 0 287885 BEST OF DDW US 2024/2025:BEST OF DDW IN IBD CONSISTED OF ONLINES WEBINARS PRESENTED BY NATIONAL KNOWN IBD EXPERTS. THESE CME-ACCREDITED PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT UPDATES PRESENTED DURING DIGESTIVE DISEASE WEEK. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE. 95125 IBD XCEL 2024/2025: AN IMMERSIVE PROGRAM FOR GASTROENTEROLOGISTS WHO ARE WITHIN 5 YEARS OF COMPLETING THEIR GI FELLOWSHIP, THIS PROGRAM EDUCATES ON THE MOST CURRENT DATA REGARDING THE OPTIMAL DIAGNOSIS AND MANAGEMENT OF IBD. FACILITATED BY 7 OF THE NATIONS LEADING FACULTY EXPERTS IN IBD TREATMENT AND RESEARCH, PARTICIPANTS HAVE THE OPPORTUNITY FOR VALUABLE INTERACTION AND MENTORING. EDUCATION OUTCOMES MEASUREMENT DATA SHOW THAT THIS LIVE PROGRAM PROVIDED PRACTICE-CHANGING UPDATES THAT IMPROVED COMMUNICATION WITH PATIENTS, PATIENT CARE, AND PLANS FOR NEW QUALITY INITITIVES IN THE PARTICPANTS' PRACTICES. 80118 BEST OF UEGW & ACG US 2023/2024:THE BEST OF UEGW & ACG CONSISTED OF ONLINE WEBINARS PRESENTED BY NATIONALLY KNOWN IBD EXPERTS. THE PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT CLINICAL TRIALS PRESENTED DURING THE UNITED EUROPEAN GASTOENTEROLOGY WEEK AND THE AMERICAN COLLEGE OF GASTROENTEROLOGY CONFERENCES. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE. 318799 BEST OF DDW UK 2024:THIS PROGRAM CONSISTED OF ONLINE WEBINARS PRESENTED BY NATIONALLY KNOWN IBD EXPERTS. THE PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS IN THE UNITED KINGDOM ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT UPDATES PRESENTED DURING DIGESTIVE DISEASE WEEK 2024. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE.EXPENSES: $66,558 GRANTS: $0 REVENUE: $0BEST OF UEGW & ACG UK 2024:THE BEST OF UEGW & ACG UK CONSISTED OF ONLINE WEBINARS PRESENTED BY NATIONALLY KNOWN IBD EXPERTS. THE PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS IN THE UK ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT CLINICAL TRIALS PRESENTED DURING THE UNITED EUROPEAN GASTOENTEROLOGY WEEK AND THE AMERICAN COLLEGE OF GASTROENTEROLOGY 2024 CONFERENCES. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE.EXPENSES: $36,379 GRANTS: $0 REVENUE: $0BEST OF DDW NEW ZEALAND 2024:THIS PROGRAM CONSISTED OF ONLINE WEBINARS PRESENTED BY NATIONALLY KNOWN IBD EXPERTS. THE PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS IN NEW ZEALAND ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT UPDATES PRESENTED DURING DIGESTIVE DISEASE WEEK 2024. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE.EXPENSES: $28,231 GRANTS: $0 REVENUE: $0BEST OF DDW AUSTRALIA 2024:THIS PROGRAM CONSISTED OF ONLINE WEBINARS PRESENTED BY NATIONALLY KNOWN IBD EXPERTS. THE PROGRAMS EDUCATED PHYSICIANS, FELLOWS, AND ADVANCED PRACTICE PROVIDERS IN AUSTRALIA ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT UPDATES PRESENTED DURING DIGESTIVE DISEASE WEEK 2024. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE.EXPENSES: $28,231 GRANTS: $0 REVENUE: $0BEST OF DDW ASIA 2023/2024:THIS PROGRAM CONSISTED OF A SERIES OF CONFERENCES AND WEBINARS THROUGHOUT THE ASIA PACIFIC REGION PRESENTED BY CORNERSTONES EXPERT FACULTY MEMBERS. THESE PROGRAMS EDUCATED PHYSICIANS HEALTH CARE PROVIDERS IN THE ASIA-PACIFIC REGION ON THE MOST IMPORTANT, SCIENTIFICALLY AND CLINICALLY RELEVANT UPDATES PRESENTED DURING DIGESTIVE DISEASE WEEK. AS A RESULT, HEALTH CARE PROVIDERS LEARNED NEW INFORMATION TO IMPLEMENT IN AND UPDATE THEIR PRACTICES, ULTIMATELY IMPROVING PATIENT CARE.EXPENSES: $5,783 GRANTS: $0 REVENUE: $0OTHER PROGRAMS:EXPENSES: $153,617 GRANTS: $0 REVENUE: $0 318799 781927 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 3234821123 8721 SANTA MONICA BLVD 108 LOS ANGELES CA 90069 X MICHAEL COGAN DIRECTOR 0.50 X 0 0 0 BRUCE SANDS MD DIRECTOR 0.50 X 0 0 0 DAVID RUBIN MD SECRETARY/TREASURER/FACULT 10.00 X X 82000 0 0 MARLA DUBINSKY PRESIDENT/FACULTY 10.00 X 82000 0 0 164000 0 0 1 0 0 0 PLD CONSULTING (DEBI PALESTINA) 22432 N 49TH PL PHOENIX AZ 85054 MANAGEMENT & CONSULTING SERVICES 200861 1 874107 874107 EARLY PAY DISCOUNT 900099 16566 16566 16566 890673 0 0 16566 164000 146570 3388 14042 3215 2976 82 157 200861 185976 5079 9806 24790 16590 8200 6045 6045 36040 29040 7000 44751 32700 3644 8407 3234 3184 50 7795 7795 37191 29265 3759 4167 116331 102366 13965 1339 1339 7032 7032 FACULTY HONORARIA 177449 164602 4384 8463 ACCREDITATION 35085 35085 COMPUTER & INTERNET EXP 10415 8978 776 661 MEDICAL WRITING 5882 5625 257 14081 11175 2276 630 895536 781927 59969 53640 147390 35568 20 54272 165343 14100 14100 1339 0 203021 200911 68720 71473 68720 71473 X 134301 129438 134301 129438 203021 200911 -4863 0 X 0 0 0 X 1480747 1441117 839098 512768 874107 5147837 1480747 1441117 839098 512768 874107 5147837 2682621 2465216 1360 674 1482 1462 16566 21544 5169381 0.47690 0.44210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14100 14100 0 0 0 AUSTRALIA PROGRAM SERVICES LIVE EDUCATIONAL ACTIVITIES - SEE SCHEDULE O 28231 ASIA PROGRAM SERVICES LIVE EDUCATIONAL ACTIVITIES - SEE SCHEDULE O 5783 NEW ZEALAND PROGRAM SERVICES LIVE EDUCATIONAL ACTIVITIES - SEE SCHEDULE O 28231 UNITED KINGDOM PROGRAM SERVICES LIVE EDUCATIONAL ACTIVITIES - SEE SCHEDULE O 102937 0 0 0 0 0 0 165182 0 165182 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 CORNERSTONES HEALTH HIRED PLD CONSULTING TO PROVIDE MANAGEMENT DUTIES TO THE ORGANIZATION IN 2013. THE MANAGEMENT DUTIES WERE UNDER THE DIRECT SUPERVISION OF THE OFFICERS AND DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE RIGHT TO SELECT THE DIRECTORS AND THE RIGHT TO DETERMINE THE NUMBER OF DIRECTORS IS HELD BY THE INDIVIDUALS HOLDING THE RIGHT TO DESIGNATE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE RIGHT TO SELECT THE DIRECTORS AND THE RIGHT TO DETERMINE THE NUMBER OF DIRECTORS IS HELD BY THE INDIVIDUALS HOLDING THE RIGHT TO DESIGNATE DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PROVIDED TO ALL DIRECTORS PRIOR TO FILING AND IS REVIEWED BY MANAGEMENT AND THE ORGANIZATION'S LEGAL COUNSEL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATION'S DIRECTORS, OFFICERS, STAFF, AND CONSULTANTS ARE REQUIRED TO RESPOND IN WRITING (A) AGREEING TO ABIDE BY THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AND (B) DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST THE INDIVIDUAL MAY HAVE WITH THE ORGANIZATION. IN ADDITION, EACH INDIVIDUAL AGREES TO IMMEDIATELY CONTACT THE ORGANIZATION IF A POTENTIAL CONFLICT ARISES SUBSEQUENT TO SIGNING THE FOREGOING ANNUAL STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEWS INCLUDE A COMPENSATION STUDY AND RECOMMENDATIONS BASED ON DATA PERFORMED BY A THIRD PARTY INDEPENDENT COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII: COMPENSATION LISTED FOR MARLA DUBINSKY, MD AND DAVID RUBIN, MD INCLUDES SALARY EARNED AS OFFICERS OF THE ORGANIZATION AS WELL AS ADDITIONAL COMPENSATION FOR DUTIES AS FACULTY MEMBERS. SALARY EARNED FOR THE YEAR AS OFFICERS FOR MARLA DUBINSKY WAS $15,000 AND COMPENSATION FOR DUTIES AS FACULTY MEMBER WAS $67,000. SALARY EARNED FOR THE YEAR AS OFFICERS FOR DAVID RUBIN, MD WAS $15,000 AND COMPENSATION FOR DUTIES AS FACULTY MEMBER WAS $67,000. ADDITIONALLY, THE AVERAGE NUMBER OF HOURS PER WEEK LISTED FOR BOTH MARLA AND DAVID ARE FOR THEIR DUTIES AS OFFICERS OF THE ORGANIZATION ONLY.