2025-08-13T14:02:55+00:00 2024-09-30 135565207 KPMG LLP 301 Main Street Suite 2150 Baton Rouge LA 70801 990 2023-10-01 953619388 PIH Health Inc PIHH 5626980811 12401 Washington Boulevard Whittier CA 90602 Vid Shivaraman CFO 5626980811 2025-08-13 false true BRITTANY ELLISER P01284594 2253444000 2025-08-13 2023 2025-03-06 01:10:19Z James West 12401 Washington Boulevard Whittier CA 90602 20424236 false X X 1981 CA TO SUPPORT AND TO OPERATE FOR THE BENEFIT OF ITS TAX-EXEMPT AFFILIATES. 13 13 0 13 0 0 0 0 20425162 20260618 0 0 3717 163618 20428879 20424236 0 0 0 0 1638264 1693125 0 0 0 13387452 12874036 15025716 14567161 5403163 5857075 132342452 128956640 175738005 171495118 -43395553 -42538478 PIH HEALTH, INC.'S PRIMARY EXEMPT PURPOSE IS TO SUPPORT AND OPERATE FOR THE BENEFIT OF ITS TAXEXEMPT AFFILIATES: PIH HEALTH WHITTIER HOSPITAL, PIH HEALTH FOUNDATION, PIH HEALTH PHYSICIANS, PIH HEALTH MANAGEMENT CORP., PIH HEALTH ADULT DAY HEALTHCARE, PIH HEALTH HOME HEALTHCARE, PIH HEALTH DOWNEY HOSPITAL, AND PIH HEALTH GOOD SAMARITAN HOSPITAL. PIH HEALTH, INC. IS THE SOLE CORPORATE MEMBER OF THE ABOVE LISTED ENTITIES. false false 12396010 20260618 PROVIDING TECHNICAL, FACILITY AND SUPPORT SERVICES FOR TAX EXEMPT AFFILIATES WHOSE CHARITABLE PURPOSE IS TO PROVIDE A BROAD RANGE OF HEALTH CARE SERVICES TO THEIR COMMUNITY BY WAY OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. 12396010 true false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 7 0 true 0 false false false false false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true false false true false CA X Mark Kawauchi 5626980811 12401 Washington Blvd Whitter CA 90602 ALEX ALVAREZ DIRECTOR & TREASURER 1.5 6.0 X X 0 0 0 CHARLOTTE WEAVER PhD DIRECTOR & CHAIR 1.5 6.0 X X 0 0 0 PATRICK MONROE DIRECTOR & VICE CHAIR 1.5 6.0 X X 0 0 0 PAUL TREINEN DIRECTOR & SECRETARY 1.5 6.0 X X 0 0 0 BLAYNE CUTLER MD PhD THRU 92724 DIRECTOR 1.5 6.0 X 0 0 0 JANE DICUS THRU 92724 DIRECTOR 1.5 6.0 X 0 0 0 JAY BROWN THRU 92724 DIRECTOR 1.5 6.0 X 0 0 0 JEFF HAMAR DIRECTOR 1.5 6.0 X 0 0 0 KENTON WOODS DIRECTOR 1.5 6.0 X 0 0 0 MARISSA GOLDBERG DIRECTOR 1.5 6.0 X 0 0 0 MELANIE BATISTE DIRECTOR 1.5 6.0 X 0 0 0 PETER GREANEY MD DIRECTOR 1.5 6.0 X 0 0 0 RICHARD ATWOOD DIRECTOR 1.5 7.5 X 0 0 0 ROBERT MALONEY MD THRU 111623 DIRECTOR 1.5 6.0 X 0 0 0 THURSO BARENDSE START 2824 DIRECTOR 1.5 6.0 X 0 0 0 TRACEA SARALIEV START 2824 DIRECTOR 1.5 6.0 X 0 0 0 WILLIAM ROTH DIRECTOR 1.5 6.0 X 0 0 0 JAMES WEST SYSTEM PRESIDENT & CEO 1.5 50.7 X 0 2523533 38737 PEGGY CHULACK SYSTEM CAO & ASST SECRETARY 1.5 50.7 X 0 1619441 32543 ROSALIO LOPEZ MD SYSTEM CSO/CMO 1.5 44.7 X 0 1366325 48338 VID SHIVARAMAN SYSTEM CFO & ASST TREASURER 1.5 50.7 X 0 884098 197076 BRIAN SMOLSKIS FORMER - SYSTEM COO 0.0 X 0 1928328 264451 0 8321725 581145 0 true true false RSM US LLP 5155 PAYSHERE CIRCLE CHICAGO IL 60674 Professional Services 607211 ENCORE MAINTENANCE SERVICE INC 580-B W CENTRAL AVE BREA CA 928213033 Maintenance Services 473859 Building Cleaning Systems Inc 2510 N Grand Ave 102 Santa Ana CA 92705 MAINTENANCE SERVICES 377752 KPMG LLP DEPT 0922 PO BOX 120922 DALLAS TX 753120922 PROFESSIONAL SERVICES 240000 VINCOR CONSTRUCTION INC 2651 SATURN STREET BREA CA 92821 Construction Services 186032 6 0 Related Rental Income 531120 16063751 16063751 Other Rental Income 531120 4196867 4196867 0 0 0 0 20260618 0 0 0 0 MISC REVENUE 900099 163618 163618 0 0 0 0 163618 20424236 20424236 0 0 X 1388935 1208373 180562 185329 161236 24093 118861 103409 15452 631078 631078 2369608 2186533 183075 0 23994 3817 20177 4537503 4339353 198150 40871 40871 1817 1817 5222896 4543920 678976 Equipment R&M 14441 480 13961 licenses & fees 14107 8274 5833 All other expenses 11797 448 11349 Medical Supplies 3809 3785 24 2115 0 2115 0 14567161 12559628 2007533 0 518583 341326 0 0 7731 7950 204282330 75674966 131816138 128607364 0 0 0 0 132342452 128956640 1441309 1392885 1143992 1068976 0 173152704 169033257 175738005 171495118 X -43395553 -42538478 -43395553 -42538478 132342452 128956640 X 5857075 -5000000 X false true X true false X X 5 PIH HEALTH WHITTIER HOSPITAL 951934652 3 false 0 0 PIH HEALTH FOUNDATION 953761274 7 false 0 0 PIH HEALTH PHYSICIANS 953942828 9 false 0 0 PIH HEALTH DOWNEY HOSPITAL 951903935 3 false 0 0 PIH HEALTH GOOD SAMARITAN HOSPITAL 951656366 3 false 0 0 5 0 0 false false false false false false false false false false false false false false false true Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name PIH HEALTH INC.'S GOVERNING DOCUMENTS PROVIDE THAT THE ORGANIZATION WILL SUPPORT THE EXISTENCE, ACTIVITIES, AND OPERATIONS OF ITS RELATED CHARITABLE, TAXEXEMPT ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS ARE DESIGNATED BY CLASS OR PURPOSE WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 ("THE CODE") BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, PERFORMING THE FUNCTIONS OF, OR CARRYING OUT THE PURPOSES OF QUALIFIED ORGANIZATIONS PROMOTING THE HEALTH OF THE COMMUNITY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. 45115361 45115361 95267899 39516700 55751199 58152294 32465077 25687217 4188555 3693189 495366 1558221 1558221 128607364 Intercompany payables 169033257 169033257 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE PRINCIPAL OPERATIONS OF THE COMPANY ARE EXEMPT FROM INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE LAWS OF THE STATES IN WHICH IT OPERATES AND, AS SUCH, IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE COMPANY IS SUBJECT TO INCOME TAXES ON NET INCOME DERIVED FROM A TRADE OR BUSINESS REGULARLY CARRIED ON THAT DOES NOT FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. FURTHER, THE COMPANY IS ALSO SUBJECT TO FEDERAL EXCISE TAXES PURSUANT TO THE TAX CUTS AND JOBS ACT. NO SIGNIFICANT INCOME TAX PROVISION HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS FOR NET INCOME DERIVED FROM UNRELATED TRADE OR BUSINESS AND EXCISE TAXES. THE COMPANY MEASURES LIABILITIES FOR UNRECOGNIZED TAX UNCERTAINTIES IN ACCORDANCE WITH ASC 740, INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR HOW A COMPANY SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT A COMPANY HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE GUIDANCE IS APPLICABLE TO PROFITORIENTED ENTITIES, PASSTHROUGH ENTITIES AND TAXEXEMPT ORGANIZATIONS. MANAGEMENT BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS AND, AS SUCH, NO TAX LIABILITY, BENEFITS, INTEREST OR PENALTIES WERE ACCRUED AT SEPTEMBER 30, 2024 OR 2023. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COMPANY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020 FOR FEDERAL PURPOSES AND 2018 FOR CALIFORNIA PURPOSES. true true false false false false false false false BRIAN SMOLSKIS FORMER - SYSTEM COO 0 833329 0 160594 0 934405 0 241053 0 23398 0 2192779 0 721922 JAMES WEST SYSTEM PRESIDENT & CEO 0 1565657 0 383472 0 574404 0 18000 0 20737 0 2562270 0 552201 ROSALIO LOPEZ MD SYSTEM CSO/CMO 0 1028860 0 104954 0 232511 0 40500 0 7838 0 1414663 0 215904 PEGGY CHULACK SYSTEM CAO & ASST SECRETARY 0 909522 0 151215 0 558704 0 18000 0 14543 0 1651984 0 545719 VID SHIVARAMAN SYSTEM CFO & ASST TREASURER 0 782967 0 93639 0 7492 0 176607 0 20469 0 1081174 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR THE CEO WAS ESTABLISHED AND PAID BY PIH HEALTH WHITTIER HOSPITAL (PHWH), A RELATED ORGANIZATION. PHWH USED THE FOLLOWING TO ESTABLISH THE CEO'S COMPENSATION: 1) COMPENSATION COMMITTEE; 2) INDEPENDENT COMPENSATION CONSULTANT; 3) FORM 990 OF OTHER ORGANIZATIONS; 4) COMPENSATION SURVEY OR STUDY; 5) APPROVAL BY THE BOARD. Schedule J, Part I, Line 4a Severance or change-of-control payment BRIAN SMOLSKIS RECEIVED A SEVERANCE PAYMENT DURING THE CALENDAR YEAR. THE PAYMENT IS INCLUDED IN PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B(III). THE TERMS AND CONDITIONS OF THE CONFIDENTIAL SEVERANCE AGREEMENT ARE AVAILABLE TO THE INTERNAL REVENUE SERVICE UPON REQUEST. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan PIH Health Inc. and its affiliates provides a supplemental executive retirement plan for certain executives. The following individuals participate in the plan: James West Peggy Chulack Rosalio Lopez, MD Vid Shivaraman The following amounts became vested or were paid-out in 2023 and are included in Schedule J, Part II, Column (b)(iii): BRIAN SMOLSKIS: $721,922 James West: $552,201 Peggy Chulack: $545,719 Rosalio Lopez, MD: $215,904 Form 990, Part VI, Line 16a PIH Health, Inc. holds a 12.5% interest in a joint venture arrangement that exists to further the charitable and community-based health care purposes, mission, vision, and values of its controlling tax exempt members. PIH Health, Inc. annually evaluates its participation in joint venture arrangements. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Richard Atwood - Business relationship, Alex Alvarez - Business relationship, Jeff Hamar - Business relationship, Patrick Monroe - Business relationship, Paul Treinen - Business relationship, Charlotte Weaver - Business relationship, Kenton Woods - Business relationship, Peter Greaney - Business relationship, Marissa Goldberg - Business relationship, Melanie Batiste - Business relationship, Thurso Barendse - Business relationship, Tracea Saraliev - Business relationship, William Roth - Business relationship, James West - Business relationship, Peggy Chulack - Business relationship, Vid Shivaraman - Business relationship, Rosalio Lopez - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is reviewed by the Audit Committee of PIH Health, Inc., which is made up of independent directors. The Form 990 is then provided to the Board for its information. Form 990, Part VI, Line 12c Conflict of interest policy Each year, all management and board of directors members are required to complete a conflict of interest disclosure form. All positive responses are reviewed by the Chief Administrative Officer and General Counsel. Each positive response is considered in light of magnitude of ownership interest, financial transaction(s), etc. If deemed necessary, conflicts of interest could be resolved by insisting that the incumbent either divest their ownership interest, that the organization terminate the business relationship, or even that the director resign. Directors with potential conflicts of interest may recuse themselves from voting on certain matters and/or may excuse themselves from meetings during the discussion, deliberation, and voting on of matters. Form 990, Part VI, Line 19 Required documents available to the public The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public. Form 990 and form 990-T are available upon request. The organization is not required to make form 1023 available for public inspection as it received its tax exemption prior to July 15, 1987. Form 990, Part IX, Line 11g Other Fees R&M BUILDING - Total Expense: 888373, Program Service Expense: 856926, Management and General Expenses: 31447, Fundraising Expenses: ; GROUND MAINTENANCE - Total Expense: 194778, Program Service Expense: 184879, Management and General Expenses: 9899, Fundraising Expenses: ; Other - Total Expense: 1286457, Program Service Expense: 1144728, Management and General Expenses: 141729, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Equity transfer to Affiliates - -5000000; PIH Health Real Estate Services LLC 12401 Washington BLVD WHITTIER CA 90602 464560794 REAL ESTATE CA 1951550 13656258 PIH HEALTH INC KDW REAL ESTATE INVESTMENTS LLC 12401 WASHINGTON BLVD WHITTIER CA 90602 472604215 REAL ESTATE CA 0 0 PIH HEALTH INC PUTNAM REAL ESTATE PROPERTIES LLC 12401 WASHINGTON BLVD WHITTIER CA 90602 472596628 REAL ESTATE CA 0 0 PIH HEALTH INC PIH Health Foundation 12401 Washington Blvd WHITTIER CA 90602 953761274 Fundraising CA 501(c)(3) 7 PIH Health Inc true PIH Health Whittier Hospital 12401 Washington Blvd WHITTIER CA 90602 951934652 HEALTHCARE CA 501(c)(3) 3 PIH Health Inc true PIH Health Physicians 6557 GREENLEAF AVE WHITTIER CA 90601 953942828 Healthcare CA 501(c)(3) 10 PIH Health Inc true PIH Health Downey Hospital 11500 Brookshire Ave DOWNEY CA 90241 951903935 Healthcare CA 501(c)(3) 3 PIH Health Inc true PIH Health Management Corp 12401 Washington Blvd WHITTIER CA 90602 954016278 Support of Tax-Exempt Affiliates CA 501(c)(3) Type II PIH Health Inc true PIH Health Home Healthcare 12401 Washington Blvd WHITTIER CA 90602 953036281 HEALTHCARE CA 501(c)(3) Type II PIH Health Inc true PIH Health Adult Day Healthcare 12401 Washington Blvd WHITTIER CA 90602 953643829 HEALTHCARE CA 501(c)(3) Type II PIH Health Inc true PIH Health Good Samaritan Hospital 1225 Wilshire Blvd LOS ANGELES CA 90017 951656366 HEALTHCARE CA 501(c)(3) 3 PIH Health Inc true Good Samaritan Institute for Research and Education 1225 Wilshire Blvd LOS ANGELES CA 90017 954077161 Heart Research CA 501(c)(3) 4 PIH HEALTH Good Samaritan Hospital false Orthopedic Institute of the Good Samaritan Hospital 1225 Wilshire Blvd LOS ANGELES CA 90017 954346048 Orthopedic Research CA 501(c)(3) Type I PIH HEALTH Good Samaritan Hospital false SAMARITAN IMAGING CENTER 1225 Wilshire Blvd LOS ANGELES CA 90017 954252321 HEALTHCARE CA 501(c)(3) 10 PIH HEALTH Good Samaritan Hospital false Good Samaritan Medical Office Building Inc 1225 Wilshire Blvd LOS ANGELES CA 90017 953244046 MEDICAL OFFICES CA 501(c)(3) Type I PIH HEALTH Good Samaritan Hospital false Kate Van Nuys Page Foundation 1225 WILSHIRE BLVD LOS ANGELES CA 90017 956028032 Grants Income to PIH Health Good Samaritan Hospital CA 501(c)(3) Type I PIH HEALTH Good Samaritan Hospital false PIH Insurance Co A Reciprocal Risk Retention Group 733 Bishop Street STE 1555 HONOLULU HI 96813 263760243 Captive Insurance HI pih health inc Trust -71173 42240223 1 true PIH Health Care Solutions 6557 Greenleaf Ave WHITTIER CA 90601 462072342 Healthcare CA pih health inc C Corporation 97350641 7149695 1 true DRMC Properties Inc 124701 WASHINGTON BVLD WHITTIER CA 90602 954769768 Real Estate CA DRMC INC C Corporation 2415788 13327567 false PIH Health RE 733 Bishop Street STE 1555 HONOLULU HI 96813 472501390 Captive Insurance HI pih health inc Trust 1320241 10213387 1 true HealthMed Services Inc 12401 Washington Blvd WHITTIER CA 90602 300831225 Healthcare CA pih health inc C Corporation 12151008 100 1 true Pioneer Medical Group Inc 6557 GREENLEAF AVE WHITTIER CA 90601 330927283 Medical Services CA PIH HEALTH PHYSICIANS C Corporation 57129467 3630342 false Pioneer Provider Network A Medical Group Inc 6557 GREENLEAF AVE WHITTIER CA 90601 330922631 Management Services CA PIH HEALTH PHYSICIANS C Corporation 53428952 0 false true false false false false false false false false false false false false false false false false false false PIH Health Whittier Hospital A 5014850 FMV PIH Health Physicians A 10750064 FMV PIH Health Foundation A 103393 FMV Schedule R, Part IV, Column (e) PIH INSURANCE COMPANY IS AN UNINCORPORATED RISK RETENTION GROUP. Schedule R, Part IV, Column (e) PIH HEALTH CARE SOLUTIONS IS A NONPROFIT MUTUAL BENEFIT CORPORATION.