Nonprofit · EIN 04-3111240
EMERSON PRACTICE ASSOCIATES INC
Tax-exempt · CONCORD, MA 01742
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $59,634,672 | $59,634,672 | $0 | $6,468,058 | $6,468,058 | $0 |
| September 30, 2024 | 990 | $52,281,185 | $52,281,185 | $0 | $7,654,433 | $7,654,433 | $0 |
| September 30, 2023 | 990 | $50,780,356 | $50,780,356 | $0 | $9,114,760 | $9,114,760 | $0 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $59,634,672
- 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
- Management and general (functional)
- $59,634,672
Balance sheet and other
- Total assets, start of year
- $7,654,433
- Total assets, end of year
- $6,468,058
- Total liabilities, end of year
- $6,468,058
- Net assets, end of year
- $0
- Gross receipts
- $59,634,672
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1992
- 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 | Director Trustee or director | 4 | $0 | $1,355,693 | $308,717 |
| David Lautz | Physician Trustee or director | 0 | $0 | $1,355,334 | $42,876 |
| John Dowd | Physician Highest-paid employee | 4 | $0 | $788,194 | $48,276 |
| 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 |
| Nicholas Rickert | Director Trustee or director | 4 | $0 | $627,281 | $36,295 |
| Stephen Coco | Treasurer Trustee or director, Officer, Former | 4 | $0 | $618,111 | $20,395 |
| Craig Best | President Trustee or director, Officer | 4 | $0 | $535,628 | $52,592 |
| Barrett Kitch | Director Trustee or director | 4 | $0 | $573,272 | $6,600 |
| Elizabeth Ragulin | Director Trustee or director | 4 | $0 | $507,239 | $36,295 |
| Andrea Fribush | Chair Trustee or director, Officer | 4 | $0 | $523,010 | $6,600 |
| Michelle Dalencour | Director Trustee or director | 4 | $0 | $331,371 | $36,295 |
| Jennifer Russo | Director Trustee or director | 4 | $0 | $300,557 | $42,876 |
2 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Allison Darvish | Director Trustee or director | 4 | $0 | $237,333 | $36,295 |
| Angelo Pucillo | Director Trustee or director | 4 | $0 | $188,400 | $33,697 |
990 for the year ended September 30, 2024: 17 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTINE C SCHUSTER | DIRECTOR Trustee or director | 4 | $0 | $1,370,489 | $313,345 |
| DAVID LAUTZ MD | PHYSICIAN Highest-paid employee | 0 | $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 | TREASURER Trustee or director, Officer | 4 | $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 |
| BARRETT KITCH MD | DIRECTOR Trustee or director | 4 | $0 | $547,856 | $56,660 |
| NICHOLAS RICKERT MD | DIRECTOR Trustee or director | 4 | $0 | $525,630 | $33,354 |
| ELIZABETHA RAGULIN MD | DIRECTOR Trustee or director | 4 | $0 | $470,548 | $33,354 |
| CRAIG BEST MD | PRESIDENT Trustee or director, Officer | 4 | $0 | $463,556 | $0 |
| MICHELLE DALENCOUR MD | DIRECTOR Former | 4 | $0 | $286,333 | $28,054 |
| ANDREA FRIBUSH MD | CHAIR Trustee or director, Officer | 4 | $0 | $272,034 | $5,300 |
| ALLISON DARVISH DO | DIRECTOR Trustee or director | 4 | $0 | $142,800 | $18,507 |
| ANGELO PUCILLO | DIRECTOR Trustee or director | 4 | $0 | $98,538 | $12,985 |
| JENNIFER RUSSO MD | DIRECTOR Trustee or director | 4 | $0 | $39,308 | $3,966 |
| PETER DIDIO | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 13 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTINE SCHUSTER | PRESIDENT, CEO Trustee or director, Officer | 58 | $0 | $1,437,869 | $249,240 |
| DAVID LAUTZ MD | PHYSICIAN Highest-paid employee | 0 | $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 | DIRECTOR Trustee or director | 2 | $0 | $610,128 | $91,486 |
| BARRETT KITCH MD | DIRECTOR Trustee or director | 2 | $0 | $558,149 | $55,438 |
| STEPHEN COCO | DIRECTOR Trustee or director | 2 | $0 | $552,335 | $17,891 |
| CRAIG NESTA | DIRECTOR Trustee or director | 2 | $0 | $328,486 | $31,822 |
| SCOTT KOSOWICZ | FORMER - DIRECTOR Former | 0 | $0 | $239,979 | $0 |
| MICHELLE DALENCOUR MD | DIRECTOR Trustee or director | 2 | $0 | $132,125 | $12,023 |
| JENNIFER RUSSO | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 133 OLD ROAD TO NINE ACRE CORNER, CONCORD, MA 01742-0000
- 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
PROVIDE ACCESS TO HIGH QUALITY AND COST EFFECTIVE PRIMARY AND SPECIALTY CARE IN THE COMMUNITIES SERVED BY EMERSON HOSPITAL
Program accomplishments
- PROVIDE ACCESS TO HIGH QUALITY AND COST EFFECTIVE PRIMARY AND SPECIALTY CARE IN THE COMMUNITIES SERVED BY EMERSON HOSPITALExpenses $59,634,672 · revenue $59,634,672
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 04-3111240
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E220)
- Assets (IRS master file)
- $6,468,058
- Income (IRS master file)
- $59,634,672
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $59,634,672 | $59,634,672 | $6,468,058 | XML |
| 990 | September 2024 | $52,281,185 | $52,281,185 | $7,654,433 | XML |
| 990 | September 2023 | $50,780,356 | $50,780,356 | $9,114,760 | XML |
| 990 | September 2022 | $43,982,818 | $43,982,818 | $11,268,793 | 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 04-3111240).
Questions about EMERSON PRACTICE ASSOCIATES INC
- What is the EIN of EMERSON PRACTICE ASSOCIATES INC?
- The employer identification number (EIN) of EMERSON PRACTICE ASSOCIATES INC is 04-3111240.
- Is EMERSON PRACTICE ASSOCIATES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to EMERSON PRACTICE ASSOCIATES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMERSON PRACTICE ASSOCIATES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of EMERSON PRACTICE ASSOCIATES INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMERSON PRACTICE ASSOCIATES 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 PRACTICE ASSOCIATES INC?
- The 990 for the year ended September 30, 2025 names Scott Kosowicz.
- Who are the officers and directors of EMERSON PRACTICE ASSOCIATES INC?
- The 990 for the year ended September 30, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does EMERSON PRACTICE ASSOCIATES INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $59,634,672, expenses of $59,634,672 and total assets of $6,468,058 at year end.
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