Nonprofit · EIN 04-2770977
EMERSON HEALTH SYSTEM INC
Tax-exempt · CONCORD, MA 01742
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $0 | $17,233 | -$17,233 | $767,334 | $504,715 | $262,619 |
| September 30, 2024 | 990 | $0 | $19 | -$19 | $784,567 | $504,715 | $279,852 |
| September 30, 2023 | 990 | $0 | $6,604 | -$6,604 | $784,585 | $504,715 | $279,870 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $17,233
Balance sheet and other
- Total assets, start of year
- $784,567
- Total assets, end of year
- $767,334
- Total liabilities, end of year
- $504,715
- Net assets, end of year
- $262,619
- Net assets without donor restrictions
- $262,619
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1982
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Christine Schuster | President and Chief Executive Officer Trustee or director, Officer | 4 | $0 | $1,355,693 | $308,717 |
| David Lautz | Physician Trustee or director | 4 | $0 | $1,355,334 | $42,876 |
| John Dowd | Physician Highest-paid employee | 0 | $0 | $788,194 | $42,876 |
| Jennifer Nayor | Physician Highest-paid employee | 0 | $0 | $745,079 | $42,876 |
| David Kahan | Physician Highest-paid employee | 0 | $0 | $763,315 | $6,600 |
| Arthur Lee | Physician Highest-paid employee | 0 | $0 | $711,045 | $36,295 |
| Mark Moschella | Physician Highest-paid employee | 0 | $0 | $707,810 | $36,295 |
| Benjamin Tillinger | Medical Staff President Trustee or director, Officer | 4 | $0 | $627,281 | $36,295 |
| Christina Martin | Assistant Secretary Officer | 4 | $0 | $110,337 | $14,543 |
| Paul Birch | Vice Chair Trustee or director, Officer | 4 | $0 | $0 | $0 |
| John Boynton | Director Trustee or director | 4 | $0 | $0 | $0 |
| Jeffrey Campbell | Treasurer Trustee or director, Officer | 4 | $0 | $0 | $0 |
| Richard Churchill | Director Trustee or director | 4 | $0 | $0 | $0 |
| Gloria Clough | Chair Trustee or director, Officer | 4 | $0 | $0 | $0 |
| Eileen Deignan | Director Trustee or director | 4 | $0 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James DiGiovanni | Secretary Trustee or director, Officer | 4 | $0 |
| Rose Ann Giordano | Director Trustee or director | 4 | $0 |
| John Hickling | Director Trustee or director | 4 | $0 |
| Joshua Nelson | Director Trustee or director | 4 | $0 |
| Anna Rasmussen | Director Trustee or director | 4 | $0 |
| David Rose | Director Trustee or director | 4 | $0 |
| Jill Stansky | Director Trustee or director | 4 | $0 |
| James Street | Director Trustee or director | 4 | $0 |
| Michael Zak | Director Highest-paid employee | 4 | $0 |
990 for the year ended September 30, 2024: 28 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTINE C SCHUSTER | PRESIDENT AND CEO Trustee or director, Officer | 56 | $0 | $1,370,489 | $313,345 |
| DAVID LAUTZ MD | DIRECTOR Trustee or director | 4 | $0 | $1,416,265 | $39,572 |
| ARTHUR LEE MD | PHYSICIAN Highest-paid employee | 0 | $0 | $742,314 | $33,354 |
| MARK MOSCHELLA MD | PHYSICIAN Highest-paid employee | 0 | $0 | $718,621 | $33,354 |
| STEPHEN COCO | SR VP, CFO, ASSISTANT TREASURER Officer | 30 | $0 | $651,704 | $87,623 |
| JENNIFER NAYOR MD | PHYSICIAN Highest-paid employee | 0 | $0 | $649,121 | $39,572 |
| DAVID KAHAN MD | PHYSICIAN Highest-paid employee | 0 | $0 | $651,956 | $5,300 |
| JOHN DOWD MD | PHYSICIAN Highest-paid employee | 0 | $0 | $595,551 | $39,572 |
| BENJAMIN TILLINGER MD | MED STAFF PRESIDENT Trustee or director, Officer | 4 | $0 | $487,071 | $33,354 |
| CRAIG BEST | PRESIDENT (EPA) Key employee | 30 | $0 | $463,556 | $0 |
| CHRISTINA MARTIN | ASSISTANT SECRETARY Trustee or director, Officer | 4 | $0 | $104,412 | $13,955 |
| JEFFREY S CAMPBELL | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
| JAMES DIGIOVANNI | SECRETARY Trustee or director, Officer | 4 | $0 | $0 | $0 |
| PAUL BIRCH | VICE CHAIR Trustee or director, Officer | 4 | $0 | $0 | $0 |
| RICHARD CHURCHILL | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| ROSE ANN GIORDANO | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| JAMES STREET MD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| MICHAEL ZAK | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| ANNA RASMUSSEN | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| EILEEN DEIGNAN MD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| JOHN HICKLING | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| JOHN BOYNTON | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| DAVID ROSE MD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| WILLIAM RYAN | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| JILL STANSKY | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| JOSHUA M NELSON | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| DENNIS J BURNS | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| GLORIA L CLOUGH | CHAIR Trustee or director, Officer | 4 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 27 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTINE SCHUSTER | PRESIDENT, CEO Trustee or director, Officer | 50 | $0 | $1,437,869 | $249,240 |
| DAVID LAUTZ MD | DIRECTOR Trustee or director | 39 | $0 | $1,541,659 | $36,422 |
| ARTHUR LEE MD | PHYSICIAN Highest-paid employee | 0 | $0 | $876,457 | $30,649 |
| SCOTT KELLEY MD | PHYSICIAN Highest-paid employee | 0 | $0 | $748,931 | $23,770 |
| MARK MOSCHELLA MD | PHYSICIAN Highest-paid employee | 0 | $0 | $708,856 | $26,049 |
| JAMES SPINELLI MD | PHYSICIAN Highest-paid employee | 0 | $0 | $708,472 | $13,545 |
| ERIC STASTNY | CHIEF OPERATING OFFICER Key employee | 40 | $0 | $610,128 | $91,486 |
| LAURA DOYON MD | PHYSICIAN Highest-paid employee | 0 | $0 | $662,013 | $0 |
| STEPHEN COCO | SR VP, CFO, ASSISTANT TREASURER Officer | 30 | $0 | $552,335 | $17,891 |
| BENJAMIN TILLINGER MD | MEDICAL STAFF PRESIDENT Officer | 38 | $0 | $487,071 | $28,054 |
| CHRISTINA MARTIN | ASSISTANT SECRETARY Officer | 38 | $0 | $109,393 | $14,218 |
| PAUL BIRCH | VICE CHAIR Trustee or director, Officer | 8 | $0 | $0 | $0 |
| JOHN BOYNTON | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| JEFF CAMPBELL | TREASURER Trustee or director, Officer | 7 | $0 | $0 | $0 |
| RICHARD CHURCHILL | DIRECTOR Trustee or director | 7 | $0 | $0 | $0 |
| GLORIA CLOUGH | PRESIDENT Trustee or director, Officer | 14 | $0 | $0 | $0 |
| EILEEN DEIGNAN MD | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| JAMES DIGIOVANNI | SECRETARY Trustee or director, Officer | 8 | $0 | $0 | $0 |
| ROSE ANN GIORDANO | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| JOHN HICKLING | DIRECTOR Trustee or director | 7 | $0 | $0 | $0 |
| JOSHUA NELSON | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| ANNA RASMUSSEN | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| DAVID ROSE MD | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| WILLIAM RYAN | DIRECTOR Trustee or director | 7 | $0 | $0 | $0 |
| JILL STANSKY | DIRECTOR Trustee or director | 7 | $0 | $0 | $0 |
| JAMES STREET MD | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
| MICHAEL ZAK | DIRECTOR Trustee or director | 6 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 133 OLD ROAD TO NINE ACRE CORNER, CONCORD, MA 01742-0000
- In care of
- % EMERSON HOSPITAL
- Principal officer (990 for 2024)
- Scott Kosowicz, 133 OLD ROAD TO 9 ACRE COR, CONCORD, MA 01742
- Signed the 990
- Scott Kosowicz, Chief Financial Officer
- Phone
- (978) 287-3225
Mission
EMERSON HEALTH SYSTEMS IS THE PARENT ORGANIZATION OF FOUR SUBSIDIARIES - EMERSON HOSPITAL EMERSON OCCUPATIONAL HEALTH SERVICES EMERSON PROPERTY DEVELOPMENT AND EMERSON HEALTH CARE FOUNDATION. EMERSON HEALTH SYSTEMS PROVIDES ITS HEALTHCARE SUBSIDIARIES WITH A MANAGEMENT TEAM.
Program accomplishments
- N A0
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 04-2770977
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2000
- Accounting year ends
- September
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Health care (E19)
- Assets (IRS master file)
- $767,334
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $0 | $17,233 | $767,334 | XML |
| 990 | September 2024 | $0 | $19 | $784,567 | XML |
| 990 | September 2023 | $0 | $6,604 | $784,585 | XML |
| 990 | September 2022 | $0 | $15 | $789,189 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2770977).
Questions about EMERSON HEALTH SYSTEM INC
- What is the EIN of EMERSON HEALTH SYSTEM INC?
- The employer identification number (EIN) of EMERSON HEALTH SYSTEM INC is 04-2770977.
- Is EMERSON HEALTH SYSTEM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to EMERSON HEALTH SYSTEM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does EMERSON HEALTH SYSTEM INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EMERSON HEALTH SYSTEM INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMERSON HEALTH SYSTEM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of EMERSON HEALTH SYSTEM INC?
- The 990 for the year ended September 30, 2025 names Scott Kosowicz.
- Who are the officers and directors of EMERSON HEALTH SYSTEM INC?
- The 990 for the year ended September 30, 2025 lists 24 people; 0 received compensation from the organization.
- How much revenue does EMERSON HEALTH SYSTEM INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $0, expenses of $17,233 and total assets of $767,334 at year end.
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