2024-11-14T10:36:12-06:00 2023-12-31 135565207 KPMG LLP 550 SOUTH HOPE STREET SUITE 1500 LOS ANGELES CA 90071 990 2023-01-01 452982422 HOAG CHARITY SPORTS HOAG 9496601001 19772 MACARTHUR BLVD STE 110 IRVINE CA 92612 ANDREW GUARNI EVP & CFO 9497644448 2024-11-13 1 0 HOLLY MOEN P01800653 2139724000 2024-11-04 2023 2024-10-15 13:58:12Z ANDREW GUARNI 19772 MACARTHUR BLVD STE 110 IRVINE CA 92612 7237073 0 X NONE X 2011 CA HOAG CHARITY SPORTS IS A NON-PROFIT PUBLIC BENEFIT CORPORATION WHOSE PURPOSE IS TO ENGAGE IN CHARITABLE ACTIVITIES. HOAG CHARITY SPORTS OPERATES FOR THE BENEFIT OF HOAG HOSPITAL FOUNDATION, BUT ALSO SUPPORTS OTHER CHARITABLE CAUSES AS DEEMED FIT BY THE ORGANIZATION. 3 0 0 723 0 0 5854273 6410196 0 0 0 23228 -1978604 -2540378 3875669 3893046 544350 182160 0 0 930281 1129022 0 0 3547978 2368965 2675639 3843596 3986821 32073 -93775 4243318 4661246 5130541 5642244 -887223 -980998 HOAG CHARITY SPORTS IS A NON-PROFIT BENEFIT CORPORATION WHOSE PURPOSE IS TO ENGAGE IN CHARITABLE ACTIVITES. HOAG CHARITY SPORTS OPERATES FOR THE BENEFITS OF HOAG HOSPITAL FOUNDATION, BUT ALSO SUPPORTS OTHER CHARITABLE CAUSES AS DEEMED FIT BY THE ORGANIZATION. 0 0 182160 182160 0 THE SPECIFIC PURPOSE OF HOAG CHARITY SPORTS IS TO ENGAGE IN CHARITABLE ACTIVITIES FOR THE BENEFIT OF HOAG HOSPITAL FOUNDATION BY HOLDING A PGA GOLF TOURNAMENT WITH PROCEEDS TO SUPPORT HOAG HOSPITAL PROGRAMS AND CHARITABLE CAUSES DEEMED FIT BY THE ORGANIZATION. 182160 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 X 15 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 3 0 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RICHARD THOMAS 9496601001 19772 MACARTHUR BLVD SUITE 110 IRVINE CA 92612 FLYNN ANDRIZZI FOUNDATION PRESIDENT 2.00 50.00 X 0 949564 37958 JEFF PURSER EXEC DIR TOURNAMENT PRE-REORG 50.00 0.00 X X 0 648457 27866 HANK ADLER BOARD MEMBER/TREASURER PRE-REORG 4.00 0.00 X X 0 0 0 PAUL FOLINO TOURNAMENT CHAIRMAN PRE-REORG 5.00 0.00 X X 0 0 0 CHARLES CARGILE BOARD MEMBER/SECRETARY PRE-REORG 2.00 0.00 X X 0 0 0 IRA GARBUTT BOARD MEMBER 2.00 0.00 X 0 0 0 BRIAN HORN BOARD MEMBER 2.00 0.00 X 0 0 0 FRANK MARTELL BOARD MEMBER 2.00 0.00 X 0 0 0 KEVIN MARTIN BOARD MEMBER 2.00 0.00 X 0 0 0 TODD PICKUP BOARD MEMBER 2.00 0.00 X 0 0 0 JEFF REEVES BOARD MEMBER 2.00 0.00 X 0 0 0 MARK SIMONS BOARD MEMBER 2.00 0.00 X 0 0 0 RICK TAYLOR BOARD MEMBER 2.00 0.00 X 0 0 0 ROBERT BRAITHWAITE CHAIRMAN POST-REORG 2.00 57.00 X X 0 2233775 51598 ANDREW GUARNI TREASURER POST-REORG 2.00 54.00 X X 0 1122664 48127 RICHARD THOMAS PRINCIPAL HCS OPERATIONS 40.00 0.00 X 0 154047 20426 0 5108507 185975 2 0 1 0 PGA TOUR PO BOX 1065 PONTE VEDRA BEACH FL 32004 TELEVISION FEES 765000 HNS SPORTS GROUP 5760 MEMORIAL DRIVE DUBLIN OH 43017 TOURNAMENT OPS 534912 2 6410196 6410196 23228 23228 803649 6410196 3344027 -2540378 -2540378 3893046 0 0 -2517150 182160 182160 697259 139452 557807 335552 67110 268442 36848 7370 29478 32743 6549 26194 26620 5324 21296 14264 14264 66128 66128 23451 4690 18761 11204 2241 8963 48417 9683 38734 13105 13105 37702 37702 PURCHASED SERVICES 1657719 1657719 TOURNAMENT PRODUCTION 803649 803649 3986821 182160 256683 3547978 1452428 2361385 0 0 0 0 2762483 2237484 0 0 0 0 0 0 0 0 23524 56860 0 0 0 0 0 0 0 0 0 0 0 0 4883 5517 4243318 4661246 36630 212078 0 0 3697148 2884535 0 0 0 0 0 0 0 0 0 0 1396763 2545631 5130541 5642244 X -887223 -980998 0 0 -887223 -980998 4243318 4661246 -93775 0 X 0 1 X 1 0 X 4694809 5372180 85000 5854273 6410196 22416458 4694809 5372180 85000 5854273 6410196 22416458 7546051 14870407 23228 23228 22439686 3886462 0.66270 0.65250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO HOAG HOSPTAL 2526722 DEFERRED RENT 18909 2545631 X PART X, LINE 2: UNCERTAIN TAX POSITION UNDER ASC 740 FOOTNOTE FROM THE HMHP CONSOLIDATED AUDITED FINANCIAL STATEMENTS: ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. ASC TOPIC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE GUIDANCE IS APPLICABLE TO PASS-THROUGH ENTITIES AND TAX-EXEMPT ORGANIZATIONS. NO SIGNIFICANT TAX LIABILITY FOR TAX BENEFITS, INTEREST, OR PENALTIES WAS ACCRUED AT DECEMBER 31, 2023 AND 2022. HOAG CLASSIC 7213845 6410196 803649 1510000 315000 541826 18169 959032 7213845 6410196 803649 1510000 315000 541826 18169 959032 3344027 -2540378 1 MARINE CORPS SCHOLARSHIP FOUNDATION 909 N WASHINGTON ST ALEXANDRIA VA 22314 221905062 501 (C) (3) 35000 0 EDUCATION NEWPORT BEACH POLICE EXPLORERS 870 SANTA BARBARA NEWPORT BEACH CA 92660 956000751 GOVT 6000 0 PROGRAM SUPPORT BLUE ANGELES FOUNDATION INC PO BOX 1945 PENSACOLA FL 32591 522226176 501 (C) (3) 15000 0 PROGRAM SUPPORT US NAVY MEMORIAL FOUNDATION 701 PENNSYLVANNIA AVE WASHINGTON DC 20004 521104476 501 (C) (3) 15000 0 PROGRAM SUPPORT HOAG HOSPITAL FOUNDATION 330 PLACENTIA AVE NEWPORT BEACH CA 92663 953222343 501 (C) (3) 70000 0 PROGRAM SUPPORT JOHN DALY MAJOR ED FOUNDATION INC 121 SCHOOLHOUSE ROAD MILLERSTOWN PA 17062 852447851 501 (C) (3) 15000 0 PROGRAM SUPPORT CAL STATE FULLERTON ATHLETICS PO BOX 6810 FULLERTON CA 92834 952081258 GOVT 15000 0 PROGRAM SUPPPORT 7 0 FORM 990, SCHEDULE I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS RECIPIENTS OF THE GRANTS ARE REVIEWED AT THE TIME THE GRANTS ARE GIVEN. ALL DOCUMENTATION IS OBTAINED TO SUPPORT THE USE OF GRANTS. 1 1 0 0 0 0 0 0 0 ROBERT BRAITHWAITE CHAIRMAN POST-REORG 0 1347500 0 760500 0 125775 0 28050 0 24822 0 2286647 0 118243 ANDREW GUARNI TREASURER POST-REORG 0 823387 0 271683 0 27594 0 40650 0 8752 0 1172066 0 15310 FLYNN ANDRIZZI FOUNDATION PRESIDENT 0 522812 0 397632 0 29120 0 16500 0 22492 0 988556 0 20070 JEFF PURSER EXEC DIR TOURNAMENT PRE-REORG 0 145163 0 221441 0 281853 0 16500 0 13085 0 678042 0 0 RICHARD THOMAS PRINCIPAL HCS OPERATIONS 0 136373 0 15750 0 1924 0 8367 0 12059 0 174473 0 0 PART I, LINE 3 METHODS USED TO DETERMINE EXECUTIVE DIRECTOR COMPENSATION THE ORGANIZATION'S EXECUTIVE DIRECTOR IS PAID BY A RELATED TAX-EXEMPT ORGANIZATION, HOAG MEMORIAL HOSPITAL PRESBYTERIAN, AND IS DISCLOSED AS A PERSON PAID BY A RELATED ORGANIZATION. SEE SCHEDULE O, PART VI, LINE 15A FOR THE PROCESS THAT IS COMPLETED BY HOAG MEMORIAL HOSPITAL PRESBYTERIAN. PART I, LINES 4A-B FORM 990, SCHEDULE J, PART I, LINE 4A-B THE FOLLOWING INDIVIDUAL RECEIVED PAYMENTS DURING CALENDAR YEAR 2023, WITH PAYMENT AMOUNTS INCLUDED IN OTHER REPORTABLE COMPENSATION UNDER SCHEDULE J, PART II, COLUMN (B)(III): JEFF PURSER PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ORGANIZATION'S TAX-EXEMPT PARENT, HOAG MEMORIAL HOSPITAL PRESBYTERIAN (HMHP) MAKES ANNUAL CONTRIBUTIONS TO A SERP PLAN ON BEHALF OF CERTAIN MEMBERS OF SENIOR MANAGEMENT IN ACCORDANCE WITH THEIR EMPLOYMENT CONTRACTS. THE FOLLOWING INDIVIDUALS RECEIVED A DISTRIBUTION DURING THE CURRENT YEAR: ROBERT BRAITHWAITE - $118,243 FLYNN ANDRIZZI - $20,070 ANDREW GUARNI - $15,310 TODD PICKUP & KEVIN MARTIN SEE PART V 610450 SEE PART V 0 BUSINESS RELATIONSHIPS TODD PICKUP AND KEVIN MARTIN, BOARD MEMBERS OF HOAG CHARITYSPORTS, HAVE EQUITY INTERESTS IN NBCC FOR GOLF OUTINGS FOR HOAG CHARITYSPORTS WITH THEIR SPONSORS. FORM 990, PART V, LINE 2 W-2S HOAG MEMORIAL HOSPITAL PRESBYTERIAN (HMHP) PAYS ALL EMPLOYEES OF HOAG CHARITY SPORTS (HCS) AND THEREFORE ISSUES ALL W-2S. HCS REIMBURSES HMHP FOR ALL EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS BOARD MEMBERS TODD PICKUP AND KEVIN MARTIN HAVE A FAMILIAL AND BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 PURSUANT TO THE HCS REORGANIZATION, THE ARTICLES OF INCORPORATION AND BYLAWS OF HCS WERE REVISED TO (A) IMPLEMENT THE ADDITION OF THE HOSPITAL AS A SUPPORTED ORGANIZATION OF HCS; (B) MAKE THE HOSPITAL THE SOLE MEMBER OF HCS; AND (C) REDUCED THE SIZE OF THE HCS BOARD. THE FOLLOWING PERSONS ARE ELECTED AS THE OFFICERS AND DIRECTORS OF HCS UNTIL THEIR RESIGNATION OR REPLACEMENT: ROBERT BRAITHWAITE - DIRECTOR AND CHAIRMAN ANDREW GUARNI - DIRECTOR, SECRETARY AND TREASURER FLYNN ANDRIZZI - DIRECTOR FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS: HOAG MEMORIAL HOSPITAL PRESBYTERIAN, A NONPROFIT PUBLIC BENEFIT CORPORATION IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A POWER TO ELECT OR APPOINT MEMBERS: DIRECTORS OF HOAG CHARITY SPORTS ARE ELECTED BY THE MAJORITY VOTE OF THE BOARD AND THE CONSENT OF ITS SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS RESERVED TO MEMBERS OR STOCKHOLDERS: THE ORGANIZATION'S MEMBER MUST APPROVE THE FOLLOWING: (A) CHANGES TO THE ARTICLES OF INCORPORATION (B) CHANGES OR AMENDMENTS TO THE BYLAWS (C) APPOINTMENT AND REMOVAL OF DIRECTORS (D) ANY CHANGE IN THE FUNDAMENTAL NATURE OR STATED PURPOSES OF THE CORPORATION; (E) EXCEPTING ORDINARY-COURSE TRANSFERS IN SUPPORT OF THE HOSPITAL OR FOUNDATION, ANY TRANSFER OR DISPOSITION OF MORE THAN FIFTEEN PERCENT (15%) OF THE THEN-CURRENT VALUE OF THE CORPORATION'S ASSETS; (F) ANY SALE, MERGER, CONSOLIDATION, CHANGE OF MEMBERSHIP, OR SIMILAR REORGANIZATION OF THE CORPORATE STRUCTURE OF THE CORPORATION; (G) ANY DISSOLUTION, ABANDONMENT OR FILING OF BANKRUPTCY OF THE CORPORATION; (H) ANY MATERIAL CHANGE IN THE NONPROFIT STATUS OR FEDERAL TAX-EXEMPT QUALIFICATION OF THE CORPORATION; AND (I) ANY NEW DEBT INCURRED BY THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED TO REVIEW THE FORM 990: THE CORPORATION'S BOARD OF DIRECTORS HAS DELEGATED TO ITS SECRETARY OF THE BOARD THE REVIEW OF FORM 990 PRIOR TO ISSUANCE. MANAGEMENT, INCLUDING AN OFFICER OF THE CORPORATION, REVIEWS FORM 990. THE CORPORATION'S SECRETARY IS PROVIDED WITH A DRAFT OF THE FORM 990 AND IS PROVIDED AMPLE TIME TO READ THE DOCUMENT AND DEVELOP QUESTIONS. THE CORPORATION'S SECRETARY THEN CONVENES, PRIOR TO ISSUANCE OF FORM 990, TO REVIEW AND DISCUSS THE DRAFT FORM 990 WITH ITS SOLE MEMBERS AUDIT & COMPLIANCE COMMITTEE, MANAGEMENT, AND EXTERNAL EXPERTS HIRED BY MANAGEMENT. AN ELECTRONIC VERSION OF FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT-OF-INTEREST POLICY THE CORPORATION HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY. OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE THE EXISTENCE AND NATURE OF ANY ACTUAL, APPARENT OR POTENTIAL CONFLICTS OF INTEREST HE/SHE MAY HAVE THAT MIGHT RESULT IN OR HAVE THE APPEARANCE OF A CONFLICT IN CONNECTION WITH THAT INDIVIDUAL SATISFYING THEIR FIDUCIARY OBLIGATIONS TO THE CORPORATION. DISCLOSURES SHALL BE MADE PROMPTLY ANY TIME AN ACTUAL, APPARENT OR POTENTIAL CONFLICT OF INTEREST ARISES AND BEFORE CONSUMMATION OF ANY CONTRACT OR TRANSACTION. OFFICERS, DIRECTORS, NON-DIRECTOR MEMBERS OF BOARD COMMITTEES, AND SENIOR EXECUTIVES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. INDIVIDUAL TRANSACTIONS THAT OCCUR BETWEEN THE ANNUAL QUESTIONNAIRES ARE REVIEWED BY THE CORPORATION'S LEGAL AND COMPLIANCE OFFICERS FOR POTENTIAL CONFLICT OF INTEREST. ANY DIRECTOR WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT SHALL REFRAIN FROM VOTING ON ANY MATTER RELATING TO THE CONTRACT, TRANSACTION OR ARRANGEMENT, OR BE EXCUSED FROM ANY MEETING WHERE THE PROPOSED CONTRACT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION: THE ORGANIZATION'S OFFICERS ARE PAID BY A RELATED ORGANIZATION, HOAG MEMORIAL HOSPITAL PRESBYTERIAN, (HMHP) AND THE ORGANIZATION REIMBURSES HMHP FOR COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE HOAG CHARITY SPORTS COMPENSATION COMMITTEE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 PROCESS FOR MAKING DOCUMENTS AVAILABLE TO THE PUBLIC: HOAG CHARITY SPORTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. HMTS INC 1 HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 453583707 HEALTHCARE CA 501(C)(3) 12, I HMHP 0 HOAG CLINIC 1 HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 330676831 HEALTHCARE CA 501(C)(3) 10 HMHP 0 HOAG HOSPITAL FOUNDATION ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 953222343 FUNDRAISING CA 501(C)(3) 7 HMHP 0 HOAG MEMORIAL HOSPITAL PRESBYTERIAN ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 951643327 HEALTHCARE CA 501(C)(3) 3 HMHP 0 COASTAL ASC HOLDINGS LLC ONE HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 810986844 HEALTHCARE CA N/A N/A 0 0 HOAG ORTHOPEDIC INSTITUTE 1 HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 611588294 HEALTHCARE CA N/A N/A 0 0 NEWPORT IMAGING CENTER 360 SAN MIGUEL NEWPORT BEACH CA 92660 330191776 HEALTHCARE CA N/A N/A 0 0 HOAG MANAGEMENT SERVICES INC 1 HOAG DRIVE BOX 6100 NEWPORT BEACH CA 92658 330731587 HEALTHCARE CA N/A C 0 HOAG PHYSICIAN PARTNERS 16148 SAND CANYON AVE IRVINE CA 92618 834276044 HEALTHCARE CA N/A C 0 HOAG ORTHOPEDIC NETWORK ONE HOAG DRIVE PO BOX 6100 NEWPORT BEACH CA 92658 834062064 HEALTHCARE CA N/A C 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0