Loma Linda University Behavioral Medical Center in Loma Linda, California (CA)

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Loma Linda University Behavioral Medical Center
Employer Identification Number (EIN)330245579
Name of OrganizationLoma Linda University Behavioral Medical Center
AddressPO BOX 2000, Loma Linda, CA 92354-0200
ActivitiesUnderwriting municipal insurance, Other religious activities
SubsectionReligious Organization
Ruling Date04/1947
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$34,285,487
Amount of Income$30,707,581
Form 990 Revenue Amount$30,707,581
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities:


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Amount of income in 2013: $30,707,581 (it was $30,308,944 in 2012)
Loma Linda University Behavioral Medical Center: 

 $30,707,581
Other organizations performing similar types of work: 

 $674,587

Assets in 2013: $34,285,487 (it was $33,097,180 in 2012)
Loma Linda University Behavioral Medical Center: 

 $34,285,487
Other organizations performing similar types of work: 

 $1,043,828

Expenses in 2013: $32,572,884
Loma Linda University Behavioral Medical Center: 

 $32,572,884
Other organizations performing similar types of work: 

 $1,003,521

Income to expenses ratio in 2013: 0.9
Loma Linda University Behavioral Medical Center: 

 0.9
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 444
This organization: 

 444
Other organizations performing similar types of work: 

 7

Employees paid over $100,000 in 2013: 3.2%
This organization: 

 3.2%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 1.3%
Loma Linda University Behavioral Medical Center: 

 1.3%
Other organizations performing similar types of work: 

 35.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?YesYes
Did the organization attach a copy of its audited financial statements?YesYes
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10962220
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return441444
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$860,015$1,191,462
Total reportable compensation from related organizations$3,820,673$3,027,934
Total estimated amount of other compensation from the organization and related organizations$353,427$415,101
Total number of individuals who received more than $100,000 of reportable compensation from the organization812
Total number of independent contractors who received more than $100,000 of compensation from the organization32
Statement of Revenue
201120122013
Total revenue$28,012,484$30,308,944$30,707,581
Contributions, Gifts, Grants and Other Similar Amounts$199,030$424,481$397,655
Program Service Revenue$27,720,020$29,557,991$30,120,038
900099$24,405,071$21,620,924
900099$4,127,864$7,459,972
Lessors of Nonresidential Buildings (except Miniwarehouses) $1,025,056$1,039,142
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$93,434$326,472$189,888
900099$279,620$169,150
900099$30,124$12,030
900099$6,238$6,751
All other revenue$10,490$1,957
Statement of Functional Expenses
201120122013
Total functional expenses$28,044,953$30,678,037$32,572,884
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$528,506$563,607$945,217
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$12,105,286$13,757,552$14,372,921
Pension plan accruals and contributions$341,893$344,777
Other employee benefits$3,435,944$3,994,122
Payroll taxes$976,622$1,128,568$1,183,168
Fees for services (non-employees)
Management$72,429$78,004
Legal$17,634$9,653
Accounting$692,335$738,544
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$6,304,550$6,559,764
Advertising and promotion$0$0
Office expenses$1,206,553$1,222,077
Information technology$11,822$12,324
Royalties$0$0
Occupancy$1,636,861$1,668,560
Travel$34,034$33,050
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$37,441$42,224
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$875,180$867,906
Insurance$30,765$32,723
Other expenses$530,869$467,850
Balance Sheet
201120122013
Total assets$33,384,347$33,097,180$34,285,487
Cash - non-interest-bearing$400,264$828,815
Savings and temporary cash investments$156,850$163,071
Pledges and grants receivable, net$0$0
Accounts receivable, net$4,196,553$5,192,191
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$88,593$88,593
Prepaid expenses and deferred charges$1,582,597$1,406,702
Land, buildings, and equipment: cost or other basis$26,049,570$25,824,288
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$622,753$781,827
Total liabilities$37,463,056$34,229,045$36,647,086
Accounts payable and accrued expenses$10,768,403$13,564,274
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$28,295,194$23,460,642$23,082,812
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$-4,078,709$-1,131,865$-2,361,599
Unrestricted net assets$-1,504,631$-2,501,823
Temporarily restricted net assets$372,766$140,224
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii)
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Charles Drew University Of Medicine & Science1731 E 120th St, Los Angeles, CA 90059-3051CA1967-04$66,193,522
2University Physicians Of Brooklyn Inc450 Clarkson Avenue Box 80, Brooklyn, NY 11203-2012NY1995-03$73,218,053
3University Of South Carolina School Of Medicine Educational Trust, Richland Memorial HospitalFifteen Medical Park Suite 300, Columbia, SC 29203SC1980-09$71,364,880
4Loma Linda University Behavioral Medical CenterPO BOX 2000, Loma Linda, CA 92354-0200CA1947-04$30,707,581
5University Medical Foundation Inc550 South Jackson Street 3rd Floor, Louisville, KY 40202-1622KY1995-12$22,739,147
6Salina Health Education Foundaton651 E Prescott Rd, Salina, KS 67401-7408KS1978-01$11,822,104
7Sanford School Of Medicine Of The Usd Residency Corporation1400 W 22nd Street, Sioux Falls, SD 57105-1554SD1993-02$8,142,777
8Symposia Medicus Inc399 Taylor Blvd Ste 201, Pleasant Hill, CA 94523-2287CA1979-02$7,299,481
9American College Of Traditional Chinese Medicine455 Arkansas St, San Francisco, CA 94107-2813CA1981-01$5,235,412
10University Affiliated Hospitals Of Flint Inc200 E 1st St, Flint, MI 48502-1911MI1973-10$2,712,436
11Acupuncture And Integrative Medicine College Berkeley2550 Shattuck Ave, Berkeley, CA 94704-2724CA1990-10$2,310,993
12California Academy Of Physician Assistants2318 S Fairview St, Santa Ana, CA 92704-4938CA1996-10$1,891,999
13Academy Of Chinese Culture And1600 Broadway Ste 200, Oakland, CA 94612-2168CA1982-12$1,607,137
14Association For Academic Surgery Inc11300 W Olympic Blvd, Los Angeles, CA 90064-1637CA1994-08$454,231
15Loma Linda University Cardiology Medical Group Inc11234 Anderson St 1637, Loma Linda, CA 92354-2804CA1989-12$63,396
16Center For Chinese Medicine5266 Pomona Blvd, Los Angeles, CA 90022-1713CA1976-11$28,929
17Loma Linda University Urology Medical Group Inc11370 Anderson St 1100, Loma Linda, CA 92354-3450CA1989-11$15,985
18Loma Linda University Pediatric Medical Group11175 Campus Street Room 11120, Loma Linda, CA 92350CA$0
19Loma Linda University Physical Medicine Rehab Medical Group In11175 Campus St Room 11120, Loma Linda, CA 92350CA1991-01$0
20National Foundation For Integrative MedicineC/O Richard Bassett 535 E 11th Street, Oakland, CA 94606CA1992-01$0
Number of organizations performing similar types of work
California16
Florida4
Iowa1
Illinois3
Indiana3
Kansas1
Kentucky3
Louisiana2
Massachusetts1
Maryland7
Maine1
Michigan2
Missouri1
North Carolina2
New Jersey1
New York11
Ohio5
Oklahoma1
Oregon2
Pennsylvania2
South Carolina2
South Dakota3
Tennessee1
Texas3
Virginia3
Washington1
Wisconsin2
Total84
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateLoma Linda UniversityPO BOX 2000, Loma Linda, CA 92354-0200CA1950-01$3,315,441,382
SubordinateAdventist Health System Sunbelt Inc900 Hope Way, Altamonte Spg, FL 32714-1502FL1950-01$3,232,259,164
SubordinateSeventh-Day Adventists Loma Linda University Medical Center IncPO BOX 2000, Loma Linda, CA 92354-0200CA1947-04$1,288,000,186
SubordinatePortercare Adventist Health System, Dba Parker Adventist Hospital3025 S Parker Road Suite 510, Aurora, CO 80014-2911CO1931-09$980,380,702
SubordinateAdventist Healthcare Inc, Adventist Behavioral Health Eastern820 W Diamond Ave Ste 600, Gaithersburg, MD 20878-1469MD1947-04$819,910,080
SubordinateKettering College2110 Leiter Rd, Miamisburg, OH 45342-3598OH1947-04$682,488,958
SubordinateAdventist Health System Sunbelt Healthcare Corporation900 Hope Way, Altamonte Spg, FL 32714-1502FL1947-04$535,227,154
SubordinateDayton Osteopathic Hospital, Dba Southview Medical Center2110 Leiter Rd, Miamisburg, OH 45342-3598OH1947-04$333,694,111
SubordinatePortland Adventist Medical Center10123 Se Market St, Portland, OR 97216-2532OR1947-04$317,892,351
SubordinateAdventist Health System-West, Adventist Health2100 Douglas Blvd, Roseville, CA 95661-3898CA1947-04$296,500,295
SubordinateMemorial Health Systems Inc, Florida Hospital Memorial Med Ctr770 W Granada Blvd Ste 101, Ormond Beach, FL 32174-5179FL1947-04$255,596,080
SubordinateSonora Community Hospital, Dba Sonora Regional Medical Center1000 Greenley Rd, Sonora, CA 95370-5200CA1947-04$210,628,521
SubordinateFlorida Hospital Waterman Inc1000 Waterman Way, Tavares, FL 32778-5266FL1992-07$204,408,195
SubordinateSt Helena Hospital10 Woodland Rd, Saint Helena, CA 94574-9554CA1947-04$195,787,857
SubordinateFeather River Hospital5974 Pentz Rd, Paradise, CA 95969-5509CA1993-07$184,528,992
SubordinateMemorial Hospital Flagler Inc, Florida Hospital-Flagler770 W Granada Blvd Ste 101, Ormond Beach, FL 32174-5179FL1947-04$164,824,429
SubordinateSouthwest Volusia Healthcare Corporation, Florida Hospital Fish Memorial1055 Saxon Blvd, Orange City, FL 32763-8468FL1950-01$130,165,075
SubordinateHackettstown Community Hospital, Hackettstown Regional Medical Ctr651 Willow Grove St, Hackettstown, NJ 07840-1799NJ1950-01$128,807,563
SubordinateMemorial Hospital-West Volusia Inc, Florida Hospital Deland701 W Plymouth Ave, Deland, FL 32720-3236FL1947-04$123,138,698
SubordinateUkiah Adventist Hospital, Ukiah Valley Medical Ctr275 Hospital Dr, Ukiah, CA 95482-4531CA1947-04$117,655,223
Number of affiliated organizations
Alaska6
Alabama13
Arkansas12
Arizona18
California170
Colorado27
Connecticut13
District of Columbia2
Delaware2
Florida103
Georgia36
Hawaii11
Iowa8
Idaho21
Illinois25
Indiana19
Kansas15
Kentucky17
Louisiana10
Massachusetts20
Maryland56
Maine7
Michigan53
Minnesota15
Missouri15
Mississippi8
Montana16
North Carolina31
North Dakota4
Nebraska11
New Hampshire5
New Jersey15
New Mexico5
Nevada7
New York51
Ohio27
Oklahoma11
Oregon47
Pennsylvania22
Rhode Island3
South Carolina12
South Dakota3
Tennessee39
Texas56
Utah7
Virginia23
Vermont6
Washington50
Wisconsin14
West Virginia9
Wyoming2
International3
Total1,181

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