Civic Intelligence

Adventist Health Policy Association Inc

EIN 27-3566344 • 501(c)6 • Washington, DC

Profile

Adventist Health Policy Association is organized to assist its Members through education and advocacy to advance their common business interest in providing optimal health services and programs to the people and communities served by the Members consistent with and in furtherance of the health ministry of the Seventh-day Adventist Church.

400444 North Capitol Street NW 61Washington, DC 20001

www.adventisthealthpolicy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.49x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.05x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

40th percentile

0.4%

Higher net margin than 40% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$180,028

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 30.2% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

10th percentile

-25%

Faster asset growth than 10% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

56%

Faster revenue growth than 93% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$63,633

Down $16,939 (-21%) from 2022

Liabilities

Down

$31,360

Down $17,415 (-36%) from 2022

Net Assets

Up

$32,273

Up $476 (+1.5%) from 2022

Revenue

Up

$596,330

Up $326,991 (+121%) from 2022

Expenses

Up

$593,674

Up $139,265 (+31%) from 2022

Net Income

Up

$2,656

Up $187,726 (+101%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2014: $22,362Liabilities 2014: $18,891Net Assets 2014: $3,4712014Assets 2016: $16,951Liabilities 2016: $18,891Net Assets 2016: -$1,9402016Assets 2017: $130,273Liabilities 2017: $18,891Net Assets 2017: $111,3822017Assets 2018: $421,035Liabilities 2018: $121,298Net Assets 2018: $299,7372018Assets 2019: $380,499Liabilities 2019: $50,974Net Assets 2019: $329,5252019Assets 2020: $234,362Liabilities 2020: $54,706Net Assets 2020: $179,6562020Assets 2021: $262,642Liabilities 2021: $45,775Net Assets 2021: $216,8672021Assets 2022: $80,572Liabilities 2022: $48,775Net Assets 2022: $31,7972022Assets 2024: $63,633Liabilities 2024: $31,360Net Assets 2024: $32,2732024

Highlighted filing

2024

Assets$63,633
Liabilities$31,360
Net Assets$32,273

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $0Expenses 2014: $44,150Net Income 2014: -$44,1502014Revenue 2016: $293,815Expenses 2016: $324,023Net Income 2016: -$30,2082016Revenue 2017: $303,747Expenses 2017: $190,424Net Income 2017: $113,3232017Revenue 2018: $477,500Expenses 2018: $288,883Net Income 2018: $188,6172018Revenue 2019: $526,689Expenses 2019: $496,900Net Income 2019: $29,7892019Revenue 2020: $441,518Expenses 2020: $591,387Net Income 2020: -$149,8692020Revenue 2021: $634,882Expenses 2021: $597,671Net Income 2021: $37,2112021Revenue 2022: $269,339Expenses 2022: $454,409Net Income 2022: -$185,0702022Revenue 2024: $596,330Expenses 2024: $593,674Net Income 2024: $2,6562024

Highlighted filing

2024

Revenue$596,330
Expenses$593,674
Net Income$2,656

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$269,339
Mission and Program Overview

Mission

Adventist Health Policy Association is organized to assist its Members through education and advocacy to advance their common business interest in providing optimal health services and programs to the people and communities served by the Members consistent with and in furtherance of the health ministry of the Seventh-day Adventist Church.

To serve as the united advocacy and policy voice for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$235,975$53,905▼ $182,070
Prepaid Expenses and Deferred Charges$26,667$26,667→ $0
Total Assets$262,642$80,572▼ $182,070
Liabilities
Other Liabilities$45,775$48,775▲ $3,000
Total Liabilities$45,775$48,775▲ $3,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,867$31,797▼ $185,070
Total Net Assets Fund Balance$216,867$31,797▼ $185,070
Total Liabilities and Net Assets / Fund Balance$262,642$80,572▼ $182,070
Compensation and Service Providers

Employees

NameTitleOtherTotal
Griffin MichaelPres (Beg 11/22)/Sec/Treas(End 11/22)$18,354$18,354

Board Members and Trustees

NameTitle
Forde TerryDirector/Chairman
Walton CarlylePresident (End 11/2022)
Heinrich KerryDirector
Manchur FredDirector
Shaw TerryDirector
Wright TrevorDirector
David McNittExecutive Director (Beg. 11/22)
Griffin MichaelPres (Beg 11/22)/Sec/Treas(End 11/22
Bromme JeffreySecretary/Treasurer (Beg 11/22)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$269,339
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-185,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$454,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$303,836--$303,836
Fees for Services Lobbying$80,000--$80,000
Occupancy$39,410--$39,410
Travel$13,103--$13,103
Office Expenses$2,435$6,920-$9,355
Information Technology-$7,536-$7,536
Conferences and Meetings$1,169--$1,169
Total Functional Expenses$439,953$14,456$0$454,409
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated$29,884
Due to Member$18,891
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Adventist Health Policy Association, Inc. (the filing organization) has five members. The members of the filing organization are Adventist Health System Sunbelt Healthcare Corporation; Adventist Healthcare, Inc.; Adventist Health System/West; Loma Linda University Adventist Health Sciences Center; and Kettering Adventist Healthcare. All members are not-for-profit corporations that are exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). There are no other classes of membership in the filing organization.

Form 990, Part VI, Section A, line 7A

Each Adventist Health Policy Association (AHPA) member appoints one member to the Board of Trustees of AHPA.

Form 990, Part VI, Section A, line 7B

The Members of the filing organization, have certain reserved powers as set forth in the Bylaws of the filing organization. These reserved powers include the following: a) to appoint the members of the Board of Trustees and b) to approve any amendments, modifications, or repealing of the Articles of Incorporation or Bylaws of the filing organization.

Form 990, Part VI, Section B, line 11B

The filing organization's current year Form 990 was reviewed by the President and the Secretary/Treasurer of the filing organization prior to its filing with the IRS. The review conducted by the President and the Secretary/Treasurer did not include the review of any supporting workpapers that were used in preparation of the Form 990, but did include a review of the entire current year Form 990 and all supporting schedules.

Form 990, Part VI, Section B, line 15

The filing organization's CEO, and other officers were not compensated by the filing organization. Such individuals are compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), an unrelated organization that is a member of the filing organization. Please see the discussion concerning the process followed by AHSSHC in determining executive compensation in our response to Schedule J, Line 3.

Form 990, Part VI, Section C, line 19

The filing organization does not generally makes its governing documents, or financial statements available to the public.

Form 990, Part VII, Section A, Line 5:

The individual who serves as the CEO of the filing organization is compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC) an unrelated IRC Section 501(c)(3) entity that is a member of the filing organization. Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of AHSSHC that are designed to ensure compliance with the intermediate sanctions laws as set forth in IRC Section 4958. See Schedule J for more explanation.

Filing and Contact Details

Filer

Filer Name
Adventist Health Policy Association
EIN
27-3566344
Phone
2025076216
Address
400444 North Capitol Street NW 61, Washington, DC 20001

Signing Officer

Name
Michael Griffin
Title
President
Phone
2025076216
Signed
2023-11-13

Organization Details

Principal Officer
Michael Griffin
Formed
2010
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
9
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Professional Fees: Program service expenses 303,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 303,836.

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Walton Carlyle
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Bromme Jeffrey
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Griffin Michael
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President (End 11/2022)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Secretary/Treasurer (Beg 11/22)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Pres (Beg 11/22)/Sec/Treas(End 11/22
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The individual who serves as the CEO of the filing organization is appointed and compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC). Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of AHSSHC that are designed to ensure compliance with the intermediate sanctions laws as set forth in IRC Section 4958. AHSSHC has taken steps to ensure that processes are in place to satisfy the rebuttable presumption of reasonableness standard as set forth in Treasury Regulation Section 53.4958-6 with respect to its active executive-level positions. The AHSSHC Board Compensation Committee (the Committee) serves as the governing body for all executive compensation matters. The Committee is composed of certain members of the Board of Directors (the Board) of AHSSHC. Voting members of the Committee include only individuals who serve on the Board as independent representatives, who hold no employment positions with AHSSHC and who do not have relationships with any of the individuals whose compensation is under their review that impacts their best independent judgment as fiduciaries of AHSSHC. The Committee's role is to review and approve all components of the executive compensation plan of AHSSHC. As an independent governing body with respect to executive compensation, it should be noted that the Committee will often confer in executive sessions on matters of compensation policy and policy changes. In such executive sessions, no members of management of AHSSHC are present, other than the Chief People Officer, who remains at the request of the Chairman/committee to provide assistance/information as needed. The Committee is advised by an independent third-party compensation advisor. This advisor prepares all the benchmark studies for the Committee. Compensation levels are benchmarked with a national peer group of other not-for-profit healthcare systems and hospitals of similar size and complexity to AdventHealth and each of its affiliated entities. The following principles guide the establishment of individual executive compensation: - The salary of the President/CEO of AdventHealth will not exceed the 50th percentile of comparable salaries paid by similarly situated organizations; and - Other executive salaries shall be established using market medians. The compensation philosophy, policies, and practices of AHSSHC are consistent with the organization's faith-based mission and conform to applicable laws, regulations, and business practices. As a faith-based organization sponsored by the Seventh-day Adventist Church (the Church), AHSSHC's philosophy and principles with respect to its executive compensation practices reflect the conservative approach of the Church's mission of service and were developed in counsel with the Church's leadership.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1NONQUALIFIED RETIREMENT PLAN - ADVENTIST HEALTH SYSTEM SUNBELT HEALTHCARE CORPORATION Carlyle Walton, Michael Griffin, and Jeffrey Bromme received compensation from Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), for services provided to the filing organization. AHSSHC is a member of the filing organization but is not considered to be a related organization. In recognition of the contribution that each executive makes to the success of AdventHealth, AdventHealth provides supplemental executive retirement benefit plans to eligible executives. As the supplemental executive retirement benefit plans were updated in 2020 and certain individuals still participate as grand-fathered participants in certain plans, the narrative below discusses all plans in which there were any participants in 2022. The SERP III plan effectively replaces the prior SERP II plan, the Executive Flex Benefit Program Plan, and the Senior Executive Death Benefit Plan for qualified executives except for certain grandfathered executive employees. SERP III Plan: The SERP III plan provides eligible executives a percentage of their base pay, which is credited to a deferred compensation account. The plan also provides for compensation deferral and selection of life insurance coverage and long-term care insurance. To be eligible to participate in the SERP III plan, executives must be on the AHSSHC corporate payroll and be either a CEO of an AdventHealth entity, an AHSSHC Vice President (VP) or VP of an AdventHealth entity with a base salary of at least $305,000 in 2022 (adjusted annually by the same percentage as IRC Section 401(a)(17) limit increases), or other leader specifically approved by the AdventHealth President. Eligible executives do not include grandfathered executives, meaning those executives who would satisfy all the eligibility requirements of the SERP II plan prior to Dec 31, 2027, had the plan not been amended and restated as of Jan. 1, 2020. Contribution credits will be established and maintained by class year accounts for each participant using tiered contribution credit percentages of annual base compensation. Contribution credit percentages range between 15% and 19% of base compensation. Contribution credits will be made each quarter in 25% increments with reductions in contributions if the executive is also a grandfathered FLEX participant (see below). SERP III provides for a class year vesting and payment schedule (7 years for each class year) with respect to amounts accumulated in the executive's deferred compensation account. Upon attainment of a normal retirement age (age 62), or upon certain other circumstances as defined in the SERP III plan document, all deferred amounts are paid immediately to the participant. For any executives working beyond the normal retirement age, future employer contributions will be made quarterly from SERP III directly to the participant as a taxable cash bonus. SERP II Plan: The SERP II plan is a defined benefit, non-tax-qualified deferred compensation plan for certain executives who have provided lengthy service to AdventHealth and/or to other Seventh-day Adventist Church hospitals or health care institutions. Under the provisions of the SERP II plan, benefits are provided to qualifying executive participants on a pro-rata schedule beginning with 20 years of service as an employee of AdventHealth and/or another hospital or health care institution controlled by the Seventh-day Adventist Church and who satisfy certain other qualifying criteria. Eligible employees are restricted to those executives who, as of January 1, 2020, satisfied, or if employment continues, will satisfy the eligibility requirements of SERP II prior to December 31, 2027. This supplemental executive retirement plan (SERP II) was designed to provide eligible executives with the economic equivalent of an annual income beginning at normal retirement age equal to 60% of the average of the participant's three, five or seven high
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2FLEX Plan FLEX Plan SERP III SERP III AHS 457b Contr. Distr.* Contr. Distr.* Distr.* Bromme, Jeffrey $ 3,900 $ 3,747 $ 408 $ 612 $ 0 Griffin, Michael $ 1,626 $ 793 $ 68 $ 0 $ 0 Walton, Carlyle $ 18,303 $ 0 $ 0 $ 0 $ 92,537 *Including Investment Earnings
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt3The President, Carlyle Walton, President/Secretary/Treasurer, Michael Griffin, and Secretary/Treasurer, Jeffrey Bromme were compensated by AHSSHC, an unrelated IRC Section 501(c)(3) entity, during 2022 for services provided to the filing organization and its affiliates. Compensation for Carlyle Walton, Michael Griffin, and Jeffrey Bromme pertaining to the filing organization and its related affiliates, is disclosed in Schedule J, Part II.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 4b
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, Line 4b - continued
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VII, Section A, Line 5:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Adventist Health Policy Association, Inc. (the filing organization) has five members. The members of the filing organization are Adventist Health System Sunbelt Healthcare Corporation; Adventist Healthcare, Inc.; Adventist Health System/West; Loma Linda University Adventist Health Sciences Center; and Kettering Adventist Healthcare. All members are not-for-profit corporations that are exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). There are no other classes of membership in the filing organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each Adventist Health Policy Association (AHPA) member appoints one member to the Board of Trustees of AHPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Members of the filing organization, have certain reserved powers as set forth in the Bylaws of the filing organization. These reserved powers include the following: a) to appoint the members of the Board of Trustees and b) to approve any amendments, modifications, or repealing of the Articles of Incorporation or Bylaws of the filing organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The filing organization's current year Form 990 was reviewed by the President and the Secretary/Treasurer of the filing organization prior to its filing with the IRS. The review conducted by the President and the Secretary/Treasurer did not include the review of any supporting workpapers that were used in preparation of the Form 990, but did include a review of the entire current year Form 990 and all supporting schedules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The filing organization's CEO, and other officers were not compensated by the filing organization. Such individuals are compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), an unrelated organization that is a member of the filing organization. Please see the discussion concerning the process followed by AHSSHC in determining executive compensation in our response to Schedule J, Line 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The filing organization does not generally makes its governing documents, or financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The individual who serves as the CEO of the filing organization is compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC) an unrelated IRC Section 501(c)(3) entity that is a member of the filing organization. Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of AHSSHC that are designed to ensure compliance with the intermediate sanctions laws as set forth in IRC Section 4958. See Schedule J for more explanation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Professional Fees: Program service expenses 303,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 303,836.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII, Section A, Line 5:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 11g
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IRS990/USAddress/AddressLine1Txt0400/444 North Capitol Street NW 617
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Griffin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02025076216
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
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ReturnHeader/Filer/USAddress/AddressLine1Txt0400444 North Capitol Street NW 61
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ReturnHeader/Filer/USAddress/ZIPCd020001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/ReturnTs02023-11-15T14:10:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Michael
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Griffin
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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