2026-08-14T15:22:49-04:00 2025-09-30 990 2024-10-01 800482067 Emerson Practice Associates II Inc EMER 9782873225 133 ORNAC Concord MA 017424159 Scott Kosowicz Chief Financial Officer 9782878709 2026-08-17 2024 2025-03-06 01:10:19Z Scott Kosowicz 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 0 false X N A X 2009 MA provide specialist care in the communities served by Emerson Hospital 10 0 154 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77744 92129 77744 92129 0 0 provide specialist care in the communities served by Emerson Hospital false false 0 0 0 provide specialist care in the communities served by Emerson Hospital 0 0 0 0 0 0 0 0 0 0 true false false false false false false false false false false 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 false true false false false true 0 0 true 154 true false false false false false false false 0 false false false false false false false 0 0 false false false 10 0 false false false false false false false true true false false false true true false true true true true false MA X Scott Kosowicz 9782878709 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 Christine Schuster Director 4.00 56.00 X 0 1355693 308717 David Lautz Director 56.00 4.00 X 1355334 0 42876 John Dowd Physician 60.00 0.00 X 788194 0 48276 Jennifer Nayor Physician 60.00 0.00 X 745079 0 42876 David Kahan Physician 60.00 0.00 X 763315 0 6600 Arthur Lee Physician 60.00 0.00 X 711045 0 36295 Mark Moschella Physician 0.00 60.00 X 707810 0 36295 Nicholas Rickert Director 56.00 4.00 X 627281 0 36295 Stephen Coco Treasurer 4.00 56.00 X X 0 618111 20395 Craig Best President 56.00 4.00 X X 0 535628 52592 Barrett Kitch Director 4.00 56.00 X 0 573272 6600 Elizabeth Ragulin Director 56.00 4.00 X 507239 0 36295 Andrea Fribush Chair 56.00 4.00 X X 523010 0 6600 Michelle Dalencour Director 56.00 4.00 X 331371 0 36295 Jennifer Russo Director 56.00 4.00 X 300557 0 42876 Allison Darvish Director 56.00 4.00 X 237333 0 36295 Angelo Pucillo Director 56.00 4.00 X 188400 0 33697 7785968 3082704 829875 92 false true false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77744 92129 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77744 92129 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77744 92129 77744 92129 0 0 77744 92129 0 0 0 0 0 0 X false true X true false X X 1 Emerson Hospital 042103565 3 true 0 0 1 0 0 true false false false false false false false false false false false false false false false false false false true false 0 due to Emerson Hospital 92129 92129 X X X X X X false true false false false false true false false Barrett Kitch Director 0 501728 0 67980 0 3564 0 6600 0 0 0 579872 0 0 John Dowd Physician 585000 0 200872 0 2322 0 6600 0 36276 0 831070 0 0 0 Christine Schuster Director 1156488 0 186041 0 13164 0 272441 0 36276 0 1664410 0 40025 0 David Kahan Physician 455000 0 307090 0 1225 0 6600 0 36276 0 806191 0 0 0 Jennifer Nayor Physician 534608 0 209931 0 540 0 6600 0 36276 0 787955 0 0 0 Craig Best President 0 482770 0 46000 0 6858 0 52592 0 0 0 588220 0 3894 Arthur Lee Physician 676603 0 33200 0 1242 0 6600 0 29695 0 747340 0 0 0 Mark Moschella Physician 704294 0 0 0 3516 0 6600 0 29695 0 744105 0 0 0 David Lautz Director 777093 0 574677 0 3564 0 6600 0 36276 0 1398210 0 0 0 Nicholas Rickert Director 406407 0 220064 0 810 0 6600 0 29695 0 663576 0 0 0 Stephen Coco Treasurer 0 560467 0 54080 0 3564 0 6600 0 20395 0 645106 0 0 Elizabeth Ragulin Director 450008 0 56691 0 540 0 6600 0 29695 0 543534 0 0 0 Michelle Dalencour Director 299998 0 30833 0 540 0 6600 0 29695 0 367666 0 0 0 Andrea Fribush Chair 300009 0 223001 0 0 0 6600 0 0 0 529610 0 0 0 Allison Darvish Director 226023 0 11040 0 270 0 6600 0 29695 0 273628 0 0 0 Angelo Pucillo Director 187200 0 1080 0 120 0 6600 0 27097 0 222097 0 0 0 Jennifer Russo Director 300019 0 0 0 538 0 6600 0 36276 0 343433 0 0 0 Part I | PartandLinenumber:,Explanation:|Part I Line 6,THE OFFICERS OF EMERSON PRACTICE ASSOCIATES ARE EMPLOYED BY EMERSON HOSPITAL. EMERSON HOSPITAL'S BOARD OF DIRECTORS HOLDS THE SOLE RESPONSIBILITY FOR ESTABLISHING THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE, A SUBCOMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF AT LEAST THREE INDEPENDENT BOARD MEMBERS, IS RESPONSIBLE FOR THE REIVEW AND RECOMMENDATION OF THE CEO'S COMPENSATION. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS & CHIEF HUMAN RESOURCE OFFICER, ACTING AS STAFF SUPPORT FOR THE COMMITTEE, MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEE'S ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEE'S DECISION-MAKING PROCESS, THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVE'S SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. THE COMPENSATION COMMITTEE ALSO R| Part I Line 4b | Name :, Title:, Item Selected:, Amount:| Christine Schuster, 243341| Part I Line 4b | Name :, Title:, Item Selected:, Amount:| Craig Best, 23492| Part VI, Line 11b No review was or will be conducted. Part VI, Line 15 THE OFFICERS OF EMERSON PRACTICE ASSOCIATES ARE EMPLOYED BY EMERSON HOSPITAL. EMERSON HOSPITALS BOARD OF DIRECTORS HOLDS THE SOLE RESPONSIBILITY FOR ESTABLISHING THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE A SUBCOMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF AT LEAST THREE INDEPENDENT BOARD MEMBERS IS RESPONSIBLE FOR THE REIVEW AND RECOMMENDATION OF THE CEOS COMPENSATION. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS & CHIEF HUMAN RESOURCE OFFICER ACTING AS STAFF SUPPORT FOR THE COMMITTEE MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEES ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEES DECISION-MAKING PROCESS THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVES SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. THE COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES THE CEOS RECOMMENDATION OF COMPENSATION FOR KEY EMPLOYEES INCLUDING OFFICERS AND VICE PRESIDENTS. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF EMERSON PRACTICE ASSOCIATES INC 04-3111240 COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS & CHIEF HUMAN RESOURCE OFFICER ACTING AS STAFF SUPPORT FOR THE COMMITTEE MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEES ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEES DECISION-MAKING PROCESS THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVES SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL. Part VI Line 6 | Explanation:| EMERSON HEALTH SYSTEMS INC ACTING THROUGH ITS BOARD OF DIRECTORS IS THE MEMEBER FOR EMERSON PRACTICE ASSOCIATES II. Part VI Line 7 | Explanation:| THE NUMBER AND THE COMPOSITION OF THE BOARD OF DIRECTORS IS FIXED ANNUALLY BY THE MEMBER EMERSON HEALTH SYSTEMS INC. Part VI Line 7 | Explanation:| The number and composition of the board of directors is fixed annually by the member Emerson Health System Inc Part VI Line 12 | Explanation:| THE BOARD OF DIRECTORS REQUIRES THAT ALL BOARD MEMBERS AND SENIOR MANAGERS COMPLETE AND SIGN THE CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE CEO REVIEWS THESE QUESTIONNAIRES AND SUMMARIZES ANY ISSUES THAT COULD CREATE A CONFLICT OF INTEREST. THIS SUMMARY IS REVIEWED BY THE GOVERNANCE COMMITTEE OF EMERSON HOSPITALS BOARD OF DIRECTORS AND IS PRESENTED TO THE ENTIRE BOARD ANNUALLY SO THAT ALL BOARD MEMBERS ARE AWARE OF POTENTIAL CONFLICTS OF INTEREST AND HAVE INFORMATION THEY CAN RELY ON IF THEY FEEL AN INDIVIDUAL MAY HAVE DIVIDED LOYALTIES ON A DECISION COMING BEFORE THE BOARD OF DIRECTORS. THE BOARD CHAIR IS RESPONSIBLE FOR EVLAUATING ANY CONFLICT OF INTEREST AND DETERMINING THE TREATMENT OF THE SITUATION ACCORDING TO BOARD POLICY. Part VI Line 15 | Explanation:| SOME OF THE OFFICERS OF EMERSON PRACTICE ASSOCIATES II ARE EMPLOYED BY EMERSON HOSPITAL. THE EMERSON HOSPITALS BOARD OF DIRECTORS HOLDS THE SOLE RESPONSIBILITY FOR ESTABLISHING THE COMPENSATION OF THE CEO. THE COMPENSATION COMMITTEE A SUBCOMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF AT LEAST THREE INDEPENDENT BOARD MEMBERS IS RESPONSIBLE FOR THE REIVEW AND RECOMMENDATION OF THE CEOS COMPENSATION. THIS ANALYSIS INCLUDES AN ANNUAL INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS AND CHIEF HUMAN RESOURCES OFFICER ACTING AS STAFF SUPPORT FOR THE COMMITTEE MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEES ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEES DECISION-MAKING PROCESS THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVES SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION FOR A DISQUALIFIED INDIVIDUAL.THE COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES THE CEOS RECOMMENDATION OF COMPENSATION FOR KEY EMPLOYEES OF EMERSON HOSPITAL INCLUDING OFFICERS AND VICE PRESIDENTS. THIS ANALYSIS INCLUDES AN ANNUAL EMERSON PRACTICE ASSOCIATES II 80-0482067 INDEPENDENT REVIEW OF COMPARABLE INSTITUTIONS. THE VICE PRESIDENT OF OPERATIONS AND CHIEF HUMAN RESOURCES OFFICER ACTING AS STAFF SUPPORT FOR THE COMMITTEE MAINTAINS WRITTEN RECORDS ON COMPENSATION AND THE COMMITTEES ACTIONS. MEETING MINUTES DOCUMENT THE COMMITTEES DECISION-MAKING PROCESS THE TYPES OF COMPARABLE DATA THAT WAS USED TO DETERMINE THE FAIR MARKET VALUE FOR AN EXECUTIVES SERVICES AND THE NATURE OF ANY DECISIONS MADE AS TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR A DISQUALIFIED INDIVIDUAL. Part VI Line 18 | Explanation:| THE FORM 990 IS AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERALS WEBSITE. FORMS 1023 AND 990 ARE ALSO AVAILABLE UPON REQUEST TO THE ORGANIZATION. Part VI Line 19 | Explanation:| Emerson Practice Associates II by-laws are available on the Massachusetts Secretary of States website. Conflict of interest policy and financial statements are available upon request Emerson Hospital 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 042103565 acute care community hospital MA 501(C)(3) Charity Status 3 Emerson Health System Inc false Emerson Health System 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 042770977 provide subsidiaries with management team MA 501(C)(3) Charity Status 12a N/A false Emerson Health Care Foundation 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 042770980 coordinate and develop the fundraising effort for Emerson Hospital MA 501(C)(3) Charity Status 12a Emerson Health System Inc false Emerson Practice Associates 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 043111240 provide healthcare services to the communities served by Emerson Hospital MA 501(C)(3) Charity Status 12a Emerson Health System Inc false Emerson Property Development Corp 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 042793599 property management MA Emerson Health System Inc C-Corporation 40124 0 1 false Emerson Occupational Health Services 133 OLD ROAD TO 9 ACRE COR CONCORD MA 01742 042800607 health services MA Emerson Health System Inc C-Corporation 0 0 1 false false false false false false false false false false false false false false false false false false false false