Adventist Health SystemWest
Nonprofit profile at a glance
- EIN
- 953484589
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Roseville, CA, USA
- Phone
- 9164060000
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Standard
- Sector
- Community Health Systems
- Affiliation
- Christianity
Reported finances
- Revenue
- $890,277,866
- Expenses
- $968,719,349
- Assets
- $5,013,873,665
- Liabilities
- $4,717,444,360
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
47 people listed
Executive titles in this filing
- Heinrich Kerry (Director/CEO)
- Wells Jason (President, Central CA Network)
- Issai Alice (President, AHGL)
- Kofl Andrea (Network President thru 04/24)
- Raffoul John (President, AHWM)
- Champlin Christopher (President, AHRO)
Highest reported compensation
- Heinrich Kerry (Director/CEO): $4,032,170 total reported compensation
- Hofheins Todd (COO/Assistant Secretary): $2,473,667 total reported compensation
- Beaman John (Chief Financial Officer): $2,060,669 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Living God's love by inspiring health, wholeness and hope.
What it reported doing in 2024
See Schedule O
Operating model
- Revenue model
- Earned-program. 79% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 33
- Transparency & Controls: 73
- Accountability: 96
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.6%; rating input score 37
- Program expense ratio: 38%; rating input score 38
- Fundraising efficiency: $0.55 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 88%; rating input score 88; 21st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 92.9%; rating input score 93; 42nd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.8%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 5.18; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.94; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 4.1%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: -1.6% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 81st percentile among comparable filings
- Asset growth: 9.4% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 36.6% of revenue deployed · 38% of spending went to programs
- Governance: 13 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $367.6M in reported program spending
- Leadership: top reported pay $4M · 47 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $77.1M reported
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 77 filed money-flow records
- Related organizations: 49 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
- Moderate — Financial Efficiency: Program expense ratio scored 38/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.