Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
GARY AND MARY WEST HEALTH INSTITUTE
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
10350 NORTH TORREY PINES ROAD
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LA JOLLA, CA92037
D Employer identification number

26-4146730
E Telephone number

G Gross receipts $ 44,564,569
F Name and address of principal officer:
SHELLEY LYFORD
10350 NORTH TORREY PINES ROAD
LA JOLLA,CA92037
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.WESTHEALTH.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 2009
M State of legal domicile: DE
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: CONDUCTING MEDICAL RESEARCH WITH HOSPITALS TO REDUCE HEALTHCARE COSTS WITH A FOCUS ON SENIORS.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 5
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 3
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 34
6 Total number of volunteers (estimate if necessary) ............. 6 6
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 20,989,001 44,266,610
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 167,669 203,832
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 84,471 94,127
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 21,241,141 44,564,569
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 6,893 2,191
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 5,630,114 6,478,267
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 15,491,918 35,972,982
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 21,128,925 42,453,440
19 Revenue less expenses. Subtract line 18 from line 12....... 112,216 2,111,129
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 15,616,066 28,403,353
21 Total liabilities (Part X, line 26)............. 14,419,155 25,100,693
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,196,911 3,302,660
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: CONDUCTING APPLIED MEDICAL AND SCIENTIFIC RESEARCH INTO ACTIONS TO LOWER HEALTHCARE COSTS AND IMPROVE HEALTHCARE DELIVERY AND SUCCESSFUL AGING FOR SENIORS. FURTHERMORE, TO LOWER THE COST OF HEALTHCARE AND ENABLE SENIORS TO SUCCESSFULLY AGE, LIVING LIFE ON THEIR OWN TERMS WITH ACCESS TO HIGH-QUALITY HEALTH AND SUPPORT SERVICES THAT PRESERVE AND PROTECT THEIR DIGNITY, QUALITY OF LIFE, AND INDEPENDENCE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 35,033,601 including grants of $ 2,191 ) (Revenue $   )
SEE SCHEDULE O.
4b (Code:   ) (Expenses $ 219,866 including grants of $   ) (Revenue $   )
SEE SCHEDULE O.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses35,253,467
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
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 Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
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? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
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)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
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? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
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? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
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? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
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? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
60
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter 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 return ..................
2a
34
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
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)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
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? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
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? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
5
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
3
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
Yes
 
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA , DE
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
SALLY HALLAK10350 N TORREY PINES ROAD   LA JOLLA,CA92037 (858) 535-7000
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) SHELLEY M LYFORD......................................................................
DIRECTOR, CHAIR & CEO
 30.00
.................
5.00 		X   X       861,513 0 85,594
(2) CHARLES SEDERSTROM......................................................................
DIRECTOR
 5.00
.................
1.00 		X           0 0 0
(3) GARY WEST......................................................................
DIRECTOR
 5.00
.................
5.00 		X           0 0 0
(4) MARK MCCLELLAN......................................................................
DIRECTOR
 5.00
.................
5.00 		X           0 0 0
(5) NICK VALERIANI......................................................................
DIRECTOR
 5.00
.................
5.00 		X           0 0 0
(6) ZIA AGHA......................................................................
CMO & EVP CLINICAL RESEARCH
 40.00
.................
  		    X       825,448 0 133,547
(7) TIMOTHY LASH......................................................................
PRESIDENT
 30.00
.................
10.00 		    X       761,475 0 126,713
(8) JONATHAN ZIFFERBLATT......................................................................
CHIEF STRATEGY OFFICER
 30.00
.................
10.00 		    X       0 590,701 117,031
(9) SALLY HALLAK......................................................................
CFO, SECRETARY AND TREASURER
 30.00
.................
10.00 		    X       0 546,106 101,288
(10) LIANE WARDLOW......................................................................
SENIOR DIRECTOR, CLINICAL RESEARCH
 40.00
.................
  		        X   259,908 0 35,847
(11) AMY STUCK......................................................................
SR DIR, VALUE-BASED ACUTE CARE
 40.00
.................
  		        X   232,515 0 57,545
(12) CHRISTOPHER CROWLEY......................................................................
DIR, STRAT & SR HEALTH SYS ENGINEER
 40.00
.................
  		        X   252,146 0 36,045
(13) ADRIAN KWONG......................................................................
PRINCIPAL DATA SECURITY ARCHITECT
 40.00
.................
  		        X   232,548 0 33,362
(14) HAW-MINN LU......................................................................
PRINCIPAL DATA SCIENTIST
 40.00
.................
  		        X   204,732 0 49,550






Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 3,630,285 1,136,807 776,522
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 19
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
MCKINSEY & COMPANY INC

3 WORLD TRADE CENTER 175 GREENWICH
NEW YORK,NY10007 		CONSULTANT 2,500,000
GARY AND MARY WEST MANAGEMENT COMPANY I

4960 AVENIDA ENCINAS
CARLSBAD,CA92008 		MANAGEMENT SERVICES 2,400,000
HURON CONSULTING GROUP INC

550 W VAN BUREN ST
CHICAGO,IL60607 		CONSULTANT 2,100,000
HTEC GROUP INC

101 UNIVERSITY AVENUE SUITE 301
PALO ALTO,CA94301 		IT CONSULTANT 2,093,160
GALLUP INC

PO BOX 74007531
CHICAGO,IL60674 		CONSULTANT 833,500
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 24
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 44,266,610
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 44,266,610
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....  
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 196,283     196,283
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 89,904  
b Less: rental expenses 6b 0  
c Rental income or (loss) 6c 89,904  
d Net rental income or (loss)....... 89,904     89,904
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a   7,549
b Less: cost or other basis and sales expenses 7b   0
c Gain or (loss) 7c   7,549
d Net gain or (loss)......... 7,549     7,549
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a FSA WRITE-OFF 900099 4,223     4,223
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 4,223
12 Total revenue. See instructions..... 44,564,569 0 0 297,959
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 2,191 2,191
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 2,193,907 1,756,381 437,526  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 3,400,380 3,020,622 379,758  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 253,453 136,785 116,668  
9 Other employee benefits ....... 321,180 317,815 3,365  
10 Payroll taxes ........... 309,347 257,115 52,232  
11 Fees for services (non-employees):        
a Management ...... 2,496,131 550,872 1,945,259  
b Legal ......... 244,332 150,699 93,633  
c Accounting ........... 105,442   105,442  
d Lobbying ........... 216,000 216,000    
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 27,278,836 25,442,557 1,836,279  
12 Advertising and promotion ....        
13 Office expenses ....... 10,421 2,542 7,879  
14 Information technology ...... 1,378,346 825,842 552,504  
15 Royalties ..        
16 Occupancy ........... 2,582,165 1,375,909 1,206,256  
17 Travel ............ 649,374 609,336 40,038  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 35,015 33,020 1,995  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 151,520 79,092 72,428  
23 Insurance ... 98,670   98,670  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a SUBSCRIPTIONS/PUBS/DATA 293,740 208,698 85,042  
b TELECOMMUNICATIONS/WEB 211,254 136,120 75,134  
c RECRUITING/RETENTION 147,064 68,970 78,094  
d OTHER EXPENSES 74,672 62,901 11,771  
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 42,453,440 35,253,467 7,199,973 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 3,729,431 1 2,929,523
2 Savings and temporary cash investments ......... 2,177,432 2 3,373,685
3 Pledges and grants receivable, net ......   3 12,000,000
4 Accounts receivable, net ............. 42,938 4 183,417
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 732,458 9 1,025,938
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 11,314,211
b Less: accumulated depreciation 10b 10,498,413 627,440 10c 815,798
11 Investments—publicly traded securities .   11  
12 Investments—other securities. See Part IV, line 11 .....   12 177,120
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ............... 53,802 14 1,425,000
15 Other assets. See Part IV, line 11 ........... 8,252,565 15 6,472,872
16 Total assets. Add lines 1 through 15 (must equal line 33)... 15,616,066 16 28,403,353
Liabilities 17 Accounts payable and accrued expenses ..... 5,411,548 17 17,712,165
18 Grants payable ...   18  
19 Deferred revenue .........   19 7,584
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 9,007,607 25 7,380,944
26 Total liabilities. Add lines 17 through 25.. 14,419,155 26 25,100,693
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 184,912 27 3,302,660
28 Net assets with donor restrictions ........... 1,011,999 28 0
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 1,196,911 32 3,302,660
33 Total liabilities and net assets/fund balances ........ 15,616,066 33 28,403,353
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
44,564,569
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
42,453,440
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,111,129
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
1,196,911
5
Net unrealized gains (losses) on investments ...............
5
-5,380
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
3,302,660
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
GARY AND MARY WEST HEALTH INSTITUTE
  		Employer identification number
26-4146730
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
GARY AND MARY WEST HEALTH INSTITUTE
  		Employer identification number

26-4146730
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
GARY AND MARY WEST HEALTH INSTITUTE
  		Employer identification number

26-4146730
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 216,000  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 216,000  
d Other exempt purpose expenditures ............................................................................... 42,237,440  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 42,453,440  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		6,000,000
c Total lobbying expenditures 217,590 216,480 216,000 216,000 866,070
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,500,000
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
SCHEDULE C, PART IV THE GARY AND MARY WEST HEALTH INSTITUTE DOES NOT PARTICIPATE IN OR INTERVENE IN (INCLUDING THE PUBLISHING OR DISTRIBUTING OF STATEMENTS) ANY POLITICAL CAMPAIGN ON BEHALF OF (OR IN OPPOSITION TO) ANY CANDIDATE FOR PUBLIC OFFICE.
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   7,045,541 6,855,302 190,239
d Equipment ....   2,559,617 2,223,557 336,060
e Other .....   1,709,053 1,419,554 289,499
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 815,798
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)OPERATING LEASE RIGHT-OF-USE ASSET 6,472,872
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 6,472,872
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
FINANCE LEASES 21,214
OPERATING LEASE LIABILITY 7,182,610
NONQUALIFIED DEFERRED COMPENSATION INCENTIVE 177,120






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 7,380,944
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 44,559,189
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d -5,380
e Add lines 2a through 2d ..................... 2e -5,380
3 Subtract line 2e from line 1.................. 3 44,564,569
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 44,564,569
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 42,453,440
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 42,453,440
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 42,453,440
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: IN ACCORDANCE WITH FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE INSTITUTE EVALUATES ANNUALLY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN BY APPLYING A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION. MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST, WHICH WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENT OF ACTIVITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS: NET UNREALIZED LOSS ON INVESTMENTS -5,380.
SCHEDULE D, PART IX LINE 1 AND PART X LINE 2 THE INSTITUTE LEASES ITS LA JOLLA FACILITY UNDER A NON-CANCELABLE OPERATING LEASE AGREEMENT THAT WILL EXPIRE IN APRIL 2028. WHI ADOPTED THE NEW LEASE STANDARD ASC 842 AT THE BEGINNING OF 2021. IN ACCORDANCE WITH ASC 842, THE INSTITUTE RECOGNIZES A RIGHT-OF-USE ASSET AND LEASE LIABILITY IN THE BALANCE SHEET RELATED TO THE OPERATING LEASE.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1ZIA AGHA
CMO & EVP CLINICAL RESEARCH 		(i)

(ii)		 625,823
-------------
0 		175,077
-------------
0 		24,548
-------------
0 		69,750
-------------
0 		63,797
-------------
0 		958,995
-------------
0 		0
-------------
0
2SHELLEY M LYFORD
DIRECTOR, CHAIR & CEO 		(i)

(ii)		 644,973
-------------
0 		193,000
-------------
0 		23,540
-------------
0 		76,500
-------------
0 		9,094
-------------
0 		947,107
-------------
0 		0
-------------
0
3TIMOTHY LASH
PRESIDENT 		(i)

(ii)		 554,086
-------------
0 		183,849
-------------
0 		23,540
-------------
0 		74,816
-------------
0 		51,897
-------------
0 		888,188
-------------
0 		0
-------------
0
4JONATHAN ZIFFERBLATT
CHIEF STRATEGY OFFICER 		(i)

(ii)		 0
-------------
441,338 		0
-------------
125,500 		0
-------------
23,863 		0
-------------
69,750 		0
-------------
47,281 		0
-------------
707,732 		0
-------------
0
5SALLY HALLAK
CFO, SECRETARY AND TREASURER 		(i)

(ii)		 0
-------------
377,477 		0
-------------
145,066 		0
-------------
23,563 		0
-------------
82,250 		0
-------------
19,038 		0
-------------
647,394 		0
-------------
0
6LIANE WARDLOW
SENIOR DIRECTOR, CLINICAL RESEARCH 		(i)

(ii)		 226,408
-------------
0 		33,000
-------------
0 		500
-------------
0 		6,300
-------------
0 		29,547
-------------
0 		295,755
-------------
0 		0
-------------
0
7AMY STUCK
SR DIR, VALUE-BASED ACUTE CARE 		(i)

(ii)		 202,612
-------------
0 		28,636
-------------
0 		1,267
-------------
0 		12,012
-------------
0 		45,533
-------------
0 		290,060
-------------
0 		0
-------------
0
8CHRISTOPHER CROWLEY
DIR, STRAT & SR HEALTH SYS ENGINEER 		(i)

(ii)		 230,530
-------------
0 		18,842
-------------
0 		2,774
-------------
0 		12,529
-------------
0 		23,516
-------------
0 		288,191
-------------
0 		0
-------------
0
9ADRIAN KWONG
PRINCIPAL DATA SECURITY ARCHITECT 		(i)

(ii)		 214,423
-------------
0 		17,664
-------------
0 		461
-------------
0 		10,859
-------------
0 		22,503
-------------
0 		265,910
-------------
0 		0
-------------
0
10HAW-MINN LU
PRINCIPAL DATA SCIENTIST 		(i)

(ii)		 193,659
-------------
0 		9,877
-------------
0 		1,196
-------------
0 		10,574
-------------
0 		38,976
-------------
0 		254,282
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A THE USE OF BUSINESS CLASS MAY BE AUTHORIZED UNDER THE CIRCUMSTANCES LISTED BELOW: (1) INTERNATIONAL TRAVEL; (2) BUSINESS OR FIRST CLASS IS THE ONLY SERVICE OFFERED BETWEEN TWO POINTS; (3) COACH CLASS WOULD BE MORE EXPENSIVE OR TIME CONSUMING, E.G., WHEN, BECAUSE OF SCHEDULING DIFFICULTIES, TRAVELING BY COACH WOULD REQUIRE AN UNNECESSARY HOTEL EXPENSE, CIRCUITOUS ROUTING (2 OR MORE LAYOVERS), OR AN UNDULY LONG LAYOVER WHEN MAKING CONNECTIONS; (4) AN ITINERARY INVOLVES OVERNIGHT TRAVEL WITHOUT THE OPPORTUNITY FOR NORMAL REST BEFORE THE COMMENCEMENT OF WORKING HOURS; OR (5) THE USE OF BUSINESS CLASS IS NECESSARY TO REASONABLY ACCOMMODATE A DISABILITY OR MEDICAL NEED OF A TRAVELER.
PART I, LINE 4B EACH OF THE FOLLOWING INDIVIDUALS TIMOTHY LASH, ZIA AGHA AND SHELLEY M. LYFORD (LISTED ON SCHEDULE J) PARTICIPATED IN THE 457(B) NONQUALIFIED DEFINED CONTRIBUTION PLAN OFFERED BY WEST HEALTH INSTITUTE. GARY AND MARY WEST HEALTH INSTITUTE MAKES AN ANNUAL CASH CONTRIBUTION FOR EACH EMPLOYEE IN AN AMOUNT EQUAL TO THE APPLICABLE DOLLAR AMOUNT IN EFFECT FOR THAT YEAR. FOR 2024 THIS AMOUNT WAS $23,000. CONTRIBUTIONS WERE MADE FOR TIMOTHY LASH, ZIA AGHA AND SHELLEY LYFORD. JONATHAN ZIFFERBLATT AND SALLY HALLAK (ALSO LISTED ON SCHEDULE J) PARTICIPATED IN THE 409A NONQUALIFIED DEFINED CONTRIBUTION PLAN OFFERED BY THE GARY AND MARY WEST MANAGEMENT COMPANY, INC., A RELATED ORGANIZATION. FOR 2024 THIS AMOUNT WAS $23,000. CONTRIBUTIONS WERE MADE FOR JONATHAN ZIFFERBLATT AND SALLY HALLAK.
PART I, LINE 7 EACH OF THE MANAGERS IS ELIGIBLE FOR AN ANNUAL DISCRETIONARY BONUS, SUBJECT TO COMPENSATION COMMITTEE REVIEW AND APPROVAL. THIS IS BASED ON INDIVIDUAL PERFORMANCE AND LIMITED TO A MAXIMUM PERCENTAGE OF BASE COMPENSATION.
NONQUALIFIED DEFERRED COMPENSATION INCENTIVE PLAN: DURING THE YEAR ENDED DECEMBER 31, 2024, WEST HEALTH INSTITUTE AND A RELATED ORGANIZATION, GARY AND MARY WEST MANAGEMENT COMPANY, INC. CREATED A NONQUALIFIED DEFERRED COMPENSATION INCENTIVE ("NQDC") PLAN FOR CERTAIN ELIGIBLE EMPLOYEES. CONTRIBUTIONS TO THE NQDC PLAN VEST OVER A THREE-YEAR SERVICE PERIOD. CONTRIBUTIONS ARE MADE ANNUALLY TO THE NQDC PLAN, AND CHANGES IN THE VALUE OF FUNDS HELD IN THE NQDC PLAN ARE SUBJECT TO MARKET CONDITIONS. WEST HEALTH INSTITUTE CONTRIBUTED TO THE NQDC PLAN DURING 2024. THE FOLLOWING INDIVIDUALS (LISTED ON SCHEDULE J) RECEIVED THESE CONTRIBUTIONS: $65,000 FOR SHELLEY LYFORD, $65,000 FOR TIMOTHY LASH AND $52,500 FOR ZIA AGHA. AS OF DECEMBER 31, 2024, THE FUNDS IN THE PLAN DECREASED IN VALUE BY $5,380. GARY AND MARY WEST MANAGEMENT COMPANY, INC. (A RELATED ORGANIZATION) ALSO CONTRIBUTED TO THE NQDC PLAN IN 2024. THE FOLLOWING INDIVIDUALS (LISTED ON SCHEDULE J) RECEIVED THESE CONTRIBUTIONS: $65,000 FOR SALLY HALLAK AND $52,500 FOR JONATHAN ZIFFERBLATT. AS OF DECEMBER 31, 2024, THE FUNDS IN THE PLAN DECREASED IN VALUE BY $4,652.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) SEE PART V DISCLOSURE
  		        No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
SCHEDULE L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: GARY WEST, A DIRECTOR OF THE WEST HEALTH INSTITUTE, IS A MEMBER OF 99 TEN BUSINESS SOLUTIONS, LLC. GARY WEST IS TREATED AS AN INTERESTED PERSON FOR PURPOSES OF SCHEDULE L, PART IV. ADDRESSING BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS. THERE WERE BUSINESS TRANSACTIONS BETWEEN THE INSTITUTE AND 99 TEN BUSINESS SOLUTIONS, LLC DURING 2024. TOTAL TRANSACTION AMOUNT IS $282,000 FOR IT CONSULTING SERVICES. THE AMOUNT PAID WAS LESS THAN THE COMMERCIAL MARKET CHARGES FOR SUCH SERVICES.
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Return Reference Explanation
FORM 990, PART III, LINE 4A: OVER THE COURSE OF 2024, THE GARY AND MARY WEST INSTITUTE (REFERRED TO BELOW VARIOUSLY AS WHI, WEST HEALTH INSTITUTE, OR INSTITUTE) CONTINUED TO ACTIVELY CONDUCT APPLIED MEDICAL RESEARCH, IN CONJUNCTION WITH THE HOSPITALS AND HEALTH SYSTEMS LISTED ON SCHEDULE A, WITH THE OBJECTIVE OF CONTRIBUTING TO THE BODY OF CLINICAL, SCIENTIFIC, AND HEALTH KNOWLEDGE THAT CAN ULTIMATELY BENEFIT OLDER ADULTS IN AMERICA. OUR RESEARCH METHODOLOGIES ENCOMPASS A VARIETY OF REAL-WORLD DATA COLLECTION AND ANALYSIS TECHNIQUES, AND IN MANY CASES, WE IMPLEMENT PROGRAMS AND STRUCTURES (E.G., STANDARDIZED CARE MODELS, DATA DASHBOARDS, ETC.) THAT ALLOW US TO COLLECT SYSTEMATIZED RESEARCH INFORMATION WHERE LITTLE PREVIOUSLY EXISTED. THESE MEDICAL RESEARCH EFFORTS DIRECTLY SUPPORTED WHI'S MISSION OF LOWERING THE COST OF HEALTHCARE AND ENABLING SENIORS TO SUCCESSFULLY AGE IN PLACE WITH ACCESS TO HIGH-QUALITY, AFFORDABLE HEALTH AND SUPPORT SERVICES THAT PRESERVE AND PROTECT THEIR DIGNITY, QUALITY OF LIFE AND INDEPENDENCE. OUR MAJOR WORKSTREAMS FOR 2024 BROADLY FIT INTO THE AREAS OF (SENIOR APPROPRIATE) ACUTE CARE RESEARCH, VALUE-BASED CARE RESEARCH, AND CHRONIC CARE RESEARCH ARE DESCRIBED BELOW. SENIOR-APPROPRIATE ACUTE CARE RESEARCH IN 2024, THE INSTITUTE CONTINUED TO EXPAND ITS RESEARCH PORTFOLIO AND GROW THE BODY OF EVIDENCE FOR NEW STRATEGIES IN ACUTE CARE. UNPLANNED (ACUTE) NEEDS REMAIN THE PRIMARY DRIVER OF COSTS FOR THE NATION'S VULNERABLE OLDER ADULTS, AS WELL AS LEADING TO LASTING DETRIMENTAL EFFECTS (E.G., POST-VISIT DEBILITATION AND FUNCTIONAL DECLINE). SUCCESS IN THIS AREA IS ESSENTIAL TO ACHIEVING BETTER, MORE AFFORDABLE OUTCOMES FOR OLDER ADULTS. ACUTE CARE RESEARCH AREA: GERIATRIC EMERGENCY DEPARTMENTS (GEDS) GERIATRIC EMERGENCY DEPARTMENTS REMAIN A FOUNDATIONAL COMPONENT OF OUR MEDICAL RESEARCH. OUR EFFORTS IN THIS AREA INCLUDE CHARACTERIZING THE DECISIONS AND PROCESSES AROUND HOW NEW HOSPITALS BECOME ACCREDITED (WITH THE INTENTION OF ENABLING FURTHER SPREAD OF THIS MODEL), RESEARCH AROUND HOW ACCREDITED GEDS CAN ADD FUNCTIONS, TOOLS AND PROCESSES TO FURTHER AUGMENT THEIR SUPPORT FOR OLDER ADULTS, AND MEASURING THE IMPACT OF GEDS BOTH LOCALLY AND AT SCALE. GROWTH OF THE GED NETWORK RESEARCH AND IMPLEMENTATIONS - IMPLEMENTATION RESEARCH COLLABORATION #1 [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: UC SAN DIEGO HEALTH, ALONG WITH 26 HOSPITAL PARTNERS IN CALIFORNIA] IN 2024, WHI CHARACTERIZED AND ADVANCED TRAINING CONDUCTED BY UC SAN DIEGO HEALTH WHICH DIRECTLY ENABLED HOSPITALS TO APPLY FOR GED ACCREDITATION AND INCLUDED INDIVIDUALIZED COACHING TO HOSPITALS INTERESTED IN IMPLEMENTING THE GED MODEL. AT THE CLOSURE OF THIS PARTNERSHIP, CALIFORNIA LED THE NATION IN GED ACCREDITATIONS WITH 93 GEDS. THE INSTITUTE ALSO CO-AUTHORED AND DISSEMINATED A CASE STUDY WITH UCSD'S SENIOR EMERGENCY CARE UNIT TO SHARE THE CLINICAL AND FINANCIAL IMPACT OF THE GERIATRIC EMERGENCY NURSE INITIATIVE EXPERT, WHO FOCUSES ON REDUCING HOSPITAL ADMISSIONS FOR OLDER ADULTS WITH COMPLEX, LOW-ACUITY CONDITIONS. - IMPLEMENTATION RESEARCH COLLABORATION #2 [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: KAISER PERMANENTE SOUTHERN CALIFORNIA INCLUDING 9 HOSPITAL FACILITIES]: SOUTHERN CALIFORNIA PERMANENTE MEDICAL GROUP (SCPMG) IS A LEADING DRIVER IN CLINICAL CARE FOR OVER 4 MILLION MEMBERS, AND WITH AN AGING POPULATION SCPMG RECOGNIZED THE NEED TO PROVIDE GERIATRIC SPECIFIC EMERGENCY CARE TO ITS REGIONAL MEMBERS. IN PARTNERSHIP WITH WHI, AS PART OF A 2024 HEALTH QUALITY IMPROVEMENT RESEARCH INITIATIVE, 9 HOSPITALS PURSUED GED ACCREDITATION. TO MAGNIFY THE IMPACT OF THIS COLLABORATION BEYOND SOUTHERN CALIFORNIA, SCPMG PRESENTED THIS INITIATIVE TO LEADERS AT A FALL-PREVENTION SYMPOSIUM, REPRESENTING ALL SEVEN (7) KAISER PERMANENTE REGIONS ACROSS THE COUNTRY. - IMPLEMENTATION RESEARCH COLLABORATION #3 [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: 8 HOSPITAL FACILITIES IN PARTNERSHIP WITH THE HOSPITAL ASSOCIATION OF SOUTHERN CALIFORNIA] IN A SIMILAR MANNER AS THE RESEARCH PARTNERSHIPS WITH UC SAN DIEGO HEALTH AND KAISER (ABOVE), WHI CONTINUED THEIR PARTNERSHIP WITH THE HOSPITAL ASSOCIATION OF SOUTHERN CALIFORNIA (HASC) TO ENABLE SPREAD AND ADOPTION OF THE GED MODEL WITH 8 HOSPITALS RECEIVING ACCREDITATION IN 2024. GED PROGRAM DEVELOPMENT AND EVALUATION [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: CLEVELAND CLINIC] IN 2024, THE INSTITUTE'S COLLABORATION WITH CLEVELAND CLINIC CULMINATED IN A STUDY OF THE USE OF TECHNOLOGY TO REDUCE CLINICAL VARIATION IN SCREENING AT TRIAGE AND TO IMPROVE CLINICAL CARE. SPECIFICALLY, THE STUDY DESCRIBED A NOVEL RISK STRATIFICATION TOOL AND HOW IT DROVE AN INCREASED NUMBER OF DELIRIUM SCREENINGS FOR HIGH-RISK OLDER ADULTS AT TRIAGE. RESULTS SHOWED THAT THE NEW RISK-STRATIFIED APPROACH INCREASED IDENTIFICATION OF AT-RISK PATIENTS, SCREENING COMPLETION, AND DETECTION OF PATIENTS WITH SUBTLE DELIRIUM PRESENTATION WITHOUT SIGNIFICANTLY INCREASING ED VISIT LENGTH OR NURSING BURDEN. THIS WORK RESULTED IN A CO-AUTHORED MANUSCRIPT AND WAS PRESENTED AT TWO NATIONAL CONFERENCES. DEMONSTRATE GED IMPACT VIA A GED DASHBOARD [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: MULTIPLE (30+) HOSPITAL EMERGENCY DEPARTMENTS NATIONWIDE] IN PARTNERSHIP WITH THE AMERICAN COLLEGE OF EMERGENCY PHYSICIANS WHI LAUNCHED THE CLOUD-BASED GERIATRIC EMERGENCY DEPARTMENT (GED) DASHBOARD, A MECHANISM MADE DIRECTLY AVAILABLE TO HOSPITALS AND HEALTH SYSTEMS FOR INDIVIDUAL ED SITES TO TRACK QUALITY IMPROVEMENT THROUGH AGGREGATE LEVEL DATA. TWENTY SIX ACCREDITED EDS ENROLLED AND SIXTEEN WERE ACTIVELY SUBMITTING DATA BY YEAR END, 2024. BUILDING CASE FOR SUSTAINABILITY GERIATRIC EMERGENCY CARE [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: CLEVELAND CLINIC] IN 2024, WEST HEALTH INSTITUTE EXTENDED ITS PARTNERSHIP WITH CLEVELAND CLINIC (CC) TO STUDY THE PROCESS AND PROTOCOLS OF THE VARIOUS CLEVELAND CLINIC GED SITES TO BETTER UNDERSTAND HIGH-RISK GERIATRIC PATIENT OUTCOMES AND UNDERSTAND THE RETURN ON INVESTMENT (ROI). IN SPECIFIC SUPPORT OF RESEARCH INTO THE ROI, OUR 2024 PARTNERSHIP INCLUDED ENROLLING THE CC GED TEAM AS WELL AS MEDICAL AND ADMINISTRATIVE LEADERS FROM THE CC ACCOUNTABLE CARE ORGANIZATION (ACO) IN A VALUE-BASED CARE LEARNING NETWORK SPONSORED BY WEST HEALTH. THE SPECIFIC FINDINGS OF THIS COLLABORATIVE EFFORT WERE PRESENTED BY DR. STEPHEN MELDON AT THE 2024 MEETING OF THE AMERICAN COLLEGE OF EMERGENCY PHYSICIANS (ACEP) IN A PRESENTATION ENTITLED "THE IMPACT OF GERIATRIC CONSULTATION ON ADMISSION RATES OF OLDER ACO PATIENTS FROM THE EMERGENCY DEPARTMENT: IMPLICATIONS FOR ACO COST SAVINGS." IMPROVING STANDARDS OF GERIATRIC CARE THROUGH OUTREACH, EDUCATION, AND STANDARDIZATION [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: UNIVERSITY OF NORTH CAROLINA HEALTH] WEST HEALTH INSTITUTE HAS COLLABORATED WITH THE GERIATRIC EMERGENCY DEPARTMENT COLLABORATIVE (GEDC) AT THE UNIVERSITY OF NORTH CAROLINA HEALTH SYSTEM FOR OVER THREE YEARS. IN 2024, THE PARTNERSHIP FOCUSED ON BROADENING DISSEMINATION OF IMPLEMENTATION RESEARCH AND STRATEGIES FOR INCREASED STANDARDS OF GERIATRIC EMERGENCY CARE. GEDC AND WHI HOSTED ROUNDTABLE DISCUSSIONS ON BOARDING IN THE EMERGENCY DEPARTMENT, VALUE BASED CARE AND THE GED, AND THE CMS AGE-FRIENDLY MEASURE, IMPLEMENTING THE ELDER MISTREATMENT ED TOOLKIT, RESEARCH AND THE GED, AND ADDRESSING GOALS OF CARE IN THE ED. OUR PARTNERSHIP ALSO BEGAN WORKING TO STANDARDIZE CARE RECEIVED IN GEDS AND SOLVE WORKFORCE GAPS THROUGH THE HARDWIRING OF THE GED NURSE ROLE. GEDC IS ALSO FILLING A GAP IDENTIFIED THROUGH STAKEHOLDER INTERVIEWS BY FACILITATING PEER LEARNING AMONG NURSES TO SHARE BEST PRACTICES, STREAMLINE FRONTLINE PROCESSES, AND MAXIMIZE PATIENT OUTCOMES. IN PARTNERSHIP WITH THE INSTITUTE, GEDC ALSO LAUNCHED WORK EXPLORING THE NEEDS OF RURAL EDS AND HOW THE COLLABORATIVE CAN BEST SUPPORT CARE DELIVERY IN RURAL SETTINGS. AT THE 2024 NATIONAL RURAL HEALTH ASSOCIATION CONFERENCE, THE GEDC HOSTED A LISTENING SESSION TO CAPTURE RECOMMENDATIONS AND SUCCESS STORIES TO INFORM FUTURE WORK IN THE RURAL SPACE. THIS LEARNING SESSION WILL ALSO FORM THE BASIS FOR STAKEHOLDER SURVEYS TO BE CONDUCTED IN 2025.
FORM 990, PART III, LINE 4A SHARING BEST PRACTICES IN HOSPITAL-WIDE GERIATRIC CARE [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: UNIVERSITY OF ALABAMA HEALTH] IN 2024, THE INSTITUTE COLLABORATED WITH THE UNIVERSITY OF ALABAMA AT BIRMINGHAM (UAB) HEALTH SYSTEM TO REVIEW AND DRIVE INSIGHTS FROM THEIR TWO DECADES ON SYSTEMWIDE INVESTMENT IN GERIATRIC CARE. THE COLLABORATION INCLUDED LISTENING SESSIONS WITH EXECUTIVES, A SITE VISIT, ROUNDTABLE DISCUSSIONS FOCUSED ON BEST PRACTICES FOR SUCCESSFUL AND SUSTAINED IMPLEMENTATION, AS WELL AS AN ON-SITE WORKSHOP TO SUPPORT ONGOING IMPLEMENTATION AND RESEARCH PLANNING. THE PARTNERSHIP CULMINATED IN FOUR CO-AUTHORED CASE STUDIES HIGHLIGHTING INNOVATIVE PROGRAMS INCLUDING THE GERIATRIC SCHOLARS PROGRAM, THE ACUTE CARE FOR ELDERS (ACE) UNIT, AND EXPANSION OF A MOBILITY AND DELIRIUM PREVENTION PROGRAM TO NON-GERIATRICS UNITS. AN ADDITIONAL CASE STUDY WAS CREATED TO SUPPORT SITES IN MEETING THE NEW CMS AGE-FRIENDLY MEASURES. THESE CASE STUDIES WILL BE DISSEMINATED AND SERVE AS RESOURCES FOR HOSPITALS WORKING TO IMPLEMENT GERIATRIC CARE IMPROVEMENT PROGRAMS. ACUTE CARE RESEARCH AREA: INPATIENT CARE TRANSFORMATION FOR HIGHER RELIABILITY CARE (FOR OLDER ADULTS AND BEYOND) DESPITE ONGOING WORKFORCE CHALLENGES IN THE HEALTHCARE SECTOR, THE ADVANCE OF TECHNOLOGY IS OPENING THE DOOR FOR CARE THAT IS BETTER TAILORED TO THE NEEDS OF SPECIFIC PATIENT POPULATIONS. ADVANCES SUCH AS ARTIFICIAL INTELLIGENCE AND RESPONSIVE ELECTRONIC HEALTH RECORDS ARE AFFORDING HEALTH SYSTEMS THE OPPORTUNITY TO OFFER MORE HIGHLY RELIABLE, CONSISTENT, AND CUSTOMIZED CARE TO THE NEEDS OF THE INDIVIDUAL. HOWEVER, IN ORDER TO REALIZE THESE POTENTIAL BENEFITS, IT IS ESSENTIAL TO HAVE A FOUNDATION OF RESEARCH AROUND QUALITY IMPROVEMENT AND TRANSFORMATION OF CULTURE, WORKFLOWS, AND OTHER SYSTEMIC ISSUES. HOSPITAL-WIDE PROCESS AND CULTURE CHANGE FOR BETTER SENIOR CARE [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: SHARP HEALTHCARE] IN 2024, WHI CONTINUED TO COLLABORATE ON CARE TRANSFORMATION AND QUALITY IMPROVEMENT RESEARCH WITH SHARP'S "GENERATIONAL HEALTH" PROGRAM, WHICH OPTIMIZES INPATIENT CARE PROCESSES FOR OLDER ADULTS. A CLINICAL CASE STUDY WITH THE INSTITUTE HIGHLIGHTED THE BENEFITS OF PROACTIVE, SYSTEMWIDE GERIATRIC CARE OVER REACTIVE MODELS AND WAS SHOWCASED AT THE IHI FORUM. DISSEMINATION GAINED TRACTION WITH TWO PEER-REVIEWED PUBLICATIONS, FURTHER ESTABLISHING THE PROGRAM'S CREDIBILITY THROUGH RIGOROUS RESEARCH OUTPUTS. SYSTEM-WIDE SCALE AND SPREAD OF REPLICABLE, CUSTOMIZED CARE PATHS AND PROCESSES FOR OLDER ADULTS [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: MASS GENERAL BRIGHAM HEALTH SYSTEM] RECOGNIZING AN URGENT NEED TO OPERATIONALIZE EVIDENCE-BASED APPROACHES FOR BETTER AND SAFER CARE FOR OLDER ADULT PATIENTS, THE WEST HEALTH INSTITUTE PARTNERED IN 2024 WITH MASS GENERAL BRIGHAM (MGB) HEALTH SYSTEM TO LAUNCH A MULTI-YEAR INITIATIVE. THIS INITIATIVE THE WEST HEALTH ACCELERATOR AT MASS GENERAL BRIGHAM IS DESIGNED TO SCALE AND EVALUATE A SYSTEMWIDE MODEL OF CARE THROUGH A COMBINATION OF HUMAN-CENTERED DESIGN, PROCESS EVALUATION, IMPLEMENTATION SCIENCE, AND OUTCOMES RESEARCH. IT IS ALSO CHARACTERIZED BY ONGOING EVALUATION AT EACH STEP OF THE WAY TO FACILITATE IMPROVEMENTS IN REAL-TIME. THIS SYSTEMWIDE INITIATIVE IS GROUNDED IN EARLIER RESEARCH ON A CLINICAL MODEL DEVELOPED AT MGB. THIS FOUNDATIONAL MODEL IS BEING MODIFIED THROUGH THE USE OF A HUMAN-CENTERED DESIGN APPROACH, WHICH BEGAN IN LATE 2024. THIS WORK WILL BE EXPANDED IN 2025 TO INCLUDE ADDITIONAL UNITS IN ALL 9 HOSPITALS TO MAXIMIZE APPROPRIATENESS AND FEASIBILITY OF IMPLEMENTATION AND WILL INCORPORATE IMPLEMENTATION RESEARCH. ALSO, LAYING THE FOUNDATION FOR COLLABORATIVE RESEARCH, WHI AND MGB JOINTLY IDENTIFIED KEY METRICS AND RESEARCH OUTCOMES IN ALIGNMENT WITH SYSTEMWIDE PRIORITIES AND THE INITIATIVE'S PURPOSE. AVAILABILITY OF COMPREHENSIVE BASELINE DATA WAS ASSESSED THROUGHOUT THE MGB SYSTEM. A FIRST COHORT OF CLINICAL CHAMPIONS COMPLETED 6-MONTH LONG QI PROJECTS AS A PART OF THEIR YEAR-LONG PROFESSIONAL TRAINING. FINDINGS WERE DISSEMINATED BROADLY AND WILL BE USED TO INFORM AND EXPAND SUCCESSFUL QI WITHIN THE HOSPITALS. THROUGH QUALITATIVE SURVEYS, THE CHAMPIONS' FEEDBACK WAS COLLECTED AND USED TO REVISE THE EXISTING CURRICULUM FOR A SECOND COHORT IN 2025. THE CURRICULUM WAS ALSO EXPANDED TO INCLUDE NURSES, ALLIED HEALTH PROFESSIONALS, AND PHYSICIANS, IN ADDITION TO CHANGE MANAGEMENT CONTENT. TRAINED CHAMPIONS WILL GO ON TO LEAD AND SUSTAIN THIS WORK AT EACH HOSPITAL SITE AND TRACK KEY PERFORMANCE INDICATORS TO STUDY AND COLLATE LEARNINGS FOR REPORTING, DISSEMINATION, AND FUTURE SPREAD AND SCALE. VALUE BASED CARE RESEARCH CONVENING A LEARNING AND ACTION NETWORK TO ENABLE ALIGNED PARTNERSHIPS BETWEEN GEDS AND VALUE-BASED CARE ORGANIZATIONS (VBCO) [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: UNC HEALTH AND UNC SENIOR ALLIANCE, CLEVELAND CLINIC AND THE CLEVELAND CLINIC ACCOUNTABLE CARE ORGANIZATION (ACO), AND CARE NEW ENGLAND HEALTH SYSTEM KENT HOSPITAL GED, AND INTEGRA COMMUNITY CARE NETWORK ACO] BECAUSE MANY ORGANIZATIONS PARTICIPATE IN VALUE-BASED PAYMENT MODELS OFFERED BY GOVERNMENT AND COMMERCIAL PAYORS, THEY HAVE SIGNIFICANT INCENTIVES TO REDUCE AVOIDABLE HOSPITAL ADMISSIONS. INITIAL RESEARCH CONDUCTED IN 2023 IDENTIFIED A WIDESPREAD LACK OF AWARENESS REGARDING MUTUAL INTERESTS BETWEEN GEDS AND VBCOS AND LIMITED UNDERSTANDING OF RIGOROUS CARE REDESIGN PROCESSES ESSENTIAL TO REALIZE PARTNERSHIP BENEFITS. CONSEQUENTLY, A STRUCTURED PLAN WAS IMPLEMENTED TO ENHANCE CARE QUALITY AND REDUCE COSTS FOR OLDER ADULTS THROUGH STRATEGIC VCBO/GED PARTNERSHIPS. IN 2024, WE COMPLETED A SUCCESSFUL RESEARCH COLLABORATION INVOLVING THREE HEALTH SYSTEM GEDS: UNC HEALTH AND UNC SENIOR ALLIANCE, CLEVELAND CLINIC AND THE CLEVELAND CLINIC ACCOUNTABLE CARE ORGANIZATION (ACO), AND CARE NEW ENGLAND HEALTH SYSTEM KENT HOSPITAL GED, AND INTEGRA COMMUNITY CARE NETWORK ACO. THIS COLLABORATION BUILT EFFECTIVE PARTNERSHIPS WITH VBCOS, SPECIFICALLY ACOS AND CLINICALLY INTEGRATED NETWORKS THAT PROVIDE CARE TO OLDER ADULTS IN GEDS. CONTINUOUS COMMUNICATION AND QUALITY IMPROVEMENT ACTIVITIES HAVE BEEN INTEGRAL TO THIS ONGOING INITIATIVE, SUPPORTED BY THE DEVELOPMENT AND DEPLOYMENT OF THE TWO INSTITUTE TOOLKITS AS USEFUL GUIDES TO FOSTER SPREAD AND SCALE OF THESE TYPES OF PARTNERSHIPS. FROM SEPTEMBER 30, 2023, TO SEPTEMBER 30, 2024, THE ABOVE PARTNERSHIPS SUCCESSFULLY AVERTED 508 HOSPITAL ADMISSIONS, RESULTING IN ESTIMATED GROSS SAVINGS OF $6,440,348.00 TO $7,274,810.00. STRATEGIES TESTED BY THESE HEALTH SYSTEMS INCLUDED THE FOLLOWING: - CLEVELAND CLINIC GED & ACO: LEVERAGED A ROBUST GERIATRIC ED CONSULT PROGRAM AND A GERIATRIC CARE OBSERVATION UNIT, AVERTING 199 ADMISSIONS. INTRODUCTION OF A NEW ED-BASED "HOMECARE+" PROGRAM AS A NEW DISPOSITION OPTION TO AVOID UNNECESSARY ADMISSIONS AND ALLOW PATIENTS TO RECEIVE THE CARE AND SERVICES THEY NEEDED AT HOME. - CARE NEW ENGLAND & INTEGRA COMMUNITY CARE NETWORK GED & ACO: UTILIZED THE ESTABLISHED "INTEGRA@HOME" PROGRAM AND INCORPORATED NEW STRATEGIES INCLUDING A HOSPITAL-AT-HOME PROGRAM AND EMBEDDING AN INTEGRA NURSE IN THE GED, ACHIEVING 162 AVERTED ADMISSIONS. THE PROGRAM CONTINUES TO PROVIDE COMPREHENSIVE HOME-BASED CARE INCLUDING PARAMEDIC VISITS, CLINICAL PROVIDER CONSULTATIONS, HOME-BASED DIAGNOSTIC TESTS, AND EXTENSIVE FOLLOW-UP CARE. - UNC HEALTH ALLIANCE & UNC HILLSBOROUGH HOSPITAL GED: INITIATED AN INNOVATIVE APPROACH TO CARE DISPOSITION, SECURING SPECIALTY CLINIC APPOINTMENTS SAME/NEXT DAY OR WITHIN 72 HOURS POST-ED VISIT. DEVELOPING STREAMLINED CARE PATHS USING TECHNOLOGY ENABLED 146 AVERTED ADMISSIONS DURING THE STUDY PERIOD. COLLECTIVELY, THESE PARTNERSHIPS ALLOWED NUMEROUS OLDER ADULTS TO RECEIVE CARE MORE ALIGNED WITH THEIR CARE GOALS, SAFELY REMAIN AT HOME, AND AVOID POTENTIAL COMPLICATIONS FROM HOSPITAL ADMISSIONS. DEVELOPING EVIDENCE TO SUPPORT SUCCESS IN VALUE BASED CARE (VBC): AN IN-DEPTH UNDERSTANDING OF THE PROVIDER-SIDE INTERPRETATION AND IMPLEMENTATION OF VARIOUS PROVISIONS OF VBC CONTRACTS. [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: CLEVELAND CLINIC] IN 2024, THE INSTITUTE DEVELOPED SPECIFIC NARRATIVES UPON PRIOR WORK WITH THE UNITYPOINT HEALTH SYSTEM ACO CONCERNING THE ADOPTION OF POST-DISCHARGE HOME VISIT WAIVERS AS PROVISIONS THAT COULD IN PRINCIPLE SUPPORT DEVELOPMENT OF ALTERNATIVES TO THE REVOLVING DOOR OF INPATIENT CARE OFTEN EXPERIENCED BY SENIORS. WE ENGAGED IN RESEARCH WITH CLEVELAND CLINIC AND FOUND A SIMILAR (TO UNITYPOINT) REFERRAL BOTTLENECK PERTAINING TO THE 3-DAY WAIVER ALLOWING SKILLED NURSING FACILITY (SNF) TO BE ORDERED WITHOUT REQUIRING PRIOR HOSPITALIZATION. GUIDED BY THESE FINDINGS, THE INSTITUTE BEGAN A TARGETED RESEARCH EFFORT INTO LEARNING SYSTEMS AND DIFFUSION, FOCUSED SPECIFICALLY ON VBC.
FORM 990, PART III, LINE 4A FURTHERING THE INSTITUTE'S COMMITMENT TO BRIDGING THE DIVIDE BETWEEN POLICY AND PROVIDERS, WE PROACTIVELY BEGAN TRANSLATING OUR FINDINGS TO FOSTER EFFECTIVE LEARNING SYSTEMS AND DIFFUSION PRACTICES. THE INSTITUTE PARTICIPATED ACTIVELY IN COLLABORATION WITH THE DUKE MARGOLIS INSTITUTE (DMI) FOR HEALTH POLICY AND IN THE CONVENING TITLED "LEVERAGING LEARNING SYSTEMS TO ACCELERATE ASSESSMENT AND ADOPTION OF EFFECTIVE VALUE-BASED CARE" IN MAY 2024. FOLLOWING THIS EVENT, WE INITIATED AN EXPANDED COLLABORATION WITH DMI AIMED AT CREATING A STRATEGIC PORTFOLIO AND SPECIFIC AREAS OF FOCUS TO ACCELERATE SUSTAINABLE ADOPTION AND IMPLEMENTATION OF VBC STRATEGIES. NATIONAL CLAIMS DATA ANALYSIS IN SUPPORT OF CARE REDESIGN DIRECTED TOWARD VALUE-BASED ACUTE CARE AT HOME IN SUPPORT OF DEVELOPING EVIDENCE-BASED MODELS FOR VBC ACUTE CARE AT HOME AND IN THE ED, IN 2024 WHI ENGAGED MORE EXTENSIVELY IN AN ANALYSIS CHARACTERIZING STRATEGIES BY WHICH HEALTH SYSTEMS ACROSS THE COUNTRY UNDERTAKE DECISIONS REGARDING WHICH PATIENTS SHOULD RECEIVE PALLIATIVE CARE RESOURCES. CANDIDATES FOR PALLIATIVE CARE ARE AMONG THE MOST VULNERABLE PATIENTS SERVED BY OUR CARE DELIVERY SYSTEM, AND OPTIMALLY ALLOCATING RESOURCES IS CRITICAL TO ENSURING THAT ALL PATIENT CARE NEEDS ARE MET IN A COST-EFFECTIVE MANNER, IDEALLY ONE THAT DOES NOT INVOLVE TREATING PALLIATIVE CARE NEEDS THROUGH A REVOLVING DOOR OF ED AND INPATIENT HOSPITAL VISITS. USING A RETROSPECTIVE OBSERVATIONAL STUDY OF MEDICARE CLAIMS DATA AT A NATIONAL LEVEL, WEST HEALTH RESEARCHERS INVESTIGATED THESE ISSUES, PUBLISHING THEIR FINDINGS IN A MANUSCRIPT "TARGETING COMMUNITY-BASED PALLIATIVE AND SERIOUS ILLNESS CARE RESOURCES: CHALLENGES OF MORE STRINGENT DIAGNOSTIC CRITERIA FOR PROSPECTIVE ENROLLMENT," PUBLISHED IN MAY, 2024 IN THE JOURNAL OF PALLIATIVE MEDICINE. SENIOR-APPROPRIATE CHRONIC CARE RESEARCH SYSTEMATICALLY ADDRESSING THE ONGOING COMPLEX MEDICAL, BEHAVIORAL, AND SOCIAL NEEDS OF OLDER ADULTS IN A COST-EFFECTIVE MANNER WHILE ENSURING THAT WHAT MATTERS MOST TO THEM IS ACCOUNTED FOR REPRESENTS AN IMPORTANT PART OF THE INSTITUTE'S RESEARCH. THESE ACTIVITIES COVER A VARIETY OF AREAS. CHRONIC CARE RESEARCH AREA: EVALUATING OPTIMIZED CARE IN THE PACE SETTING [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNERS: GARY AND MARY WEST PACE] THE INSTITUTE HAS CONTINUED TO CONDUCT RESEARCH AND QUALITY IMPROVEMENT EFFORTS FOCUSED ON ADVANCING THE PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE) IS A FEDERAL AND STATE FUNDED AND REGULATED PROGRAM. PACE PROGRAMS ARE REGISTERED AS HEALTH SYSTEMS - THAT PROVIDE WRAP-AROUND MEDICAL AND SOCIAL SERVICES FOR SENIORS WHO WOULD OTHERWISE NEED NURSING HOME LEVEL CARE. THE INSTITUTE HAS ADVANCED AN INNOVATIVE PROGRAM OF APPLIED MEDICAL RESEARCH STUDIES IN PARTNERSHIP WITH PACE (INCLUDING THE GARY AND MARY WEST PACE (GMWP) PROGRAM IN SAN MARCOS, CA ALSO KNOWN AS GARY AND MARY WEST SENIOR SERVICES) TO BETTER UNDERSTAND AND EXPLORE HOW CARE CAN BE INCREASINGLY DELIVERED WITH HIGH EFFICIENCY (INCLUDING COST EFFICIENCY) AND QUALITY. BUILDING SYSTEMS TO GATHER DATA AND TEST HYPOTHESES (POPULATION HEALTH RESEARCH DASHBOARDS) HISTORICALLY, PACE PROGRAMS HAD A DIFFICULT TIME COLLECTING AND USING DATA TO INFORM DECISION-MAKING BOTH ON THE CLINICAL AND OPERATIONAL SIDES, LARGELY DUE TO INFORMATION BEING SILOED IN ONE OF MANY (OFTEN 7-10) DIFFERENT DATABASES. OUR RESEARCH IN 2024 WAS SUCCESSFUL IN BRINGING TOGETHER DATA FROM A VARIETY OF DATABASES INTO ONE ROBUST DATA DASHBOARD, AND ORGANIZING DATA IN MORE USEFUL WAYS, WHICH HAS ALLOWED PACE PROGRAM DECISIONMAKERS AND PROVIDERS TO ACCESS JUST-IN-TIME METRICS IN AN EASY-TO-CONSUME MANNER, ENABLING PACE CLINICAL AND ADMINISTRATIVE STAFF TO BETTER CHARACTERIZE AREAS OF NEED, AND DELIVER TARGETED SERVICES MORE EFFICIENTLY AND EFFECTIVELY. THIS WORK WAS BROADLY SHARED VIA PUBLICATION AND NATIONAL MEETINGS WITH PACE PROGRAMS AT THE NATIONAL LEVEL. QUALITY IMPROVEMENT (QI) RESEARCH DIRECTED TO DISCOVERING AND TESTING NEW INTERVENTIONS FOR REDUCING HIGH-COST LOW-VALUE INSTITUTIONAL-BASED SERVICES IN 2024, THE INSTITUTE STUDIED TRANSITIONS OF CARE, ON-DEMAND HOME VISITS BY BOTH GMWP AND USING AN OUTSIDE VENDOR AFTER HOURS AND WEEKENDS. MUCH OF THE RESEARCH CENTERED ON PROACTIVE PATIENT ENGAGEMENT AND AGILE RESPONSES TO UNPLANNED ACUTE EVENTS. THE SPECIFIC AIM FOR THE 2024 GMWP RESEARCH WAS TO DEPLOY AND MEASURE METHODS DESIGNED TO REDUCE HOSPITALIZATIONS AND ED VISITS, ENABLING PARTICIPANTS TO REMAIN IN THEIR HOMES AND COMMUNITIES, AND TO ADVANCE THE FINANCIAL SUSTAINABILITY OF THE PACE MODEL. THE RESULTS OF THE INSTITUTE'S RESEARCH SHOWED, FOR EXAMPLE, A SUCCESSFUL REDUCTION IN THE SKILLED NURSING HOME LENGTH OF STAY FROM 28 DAYS TO 17 DAYS; AND IN PROVIDING RAPID RESPONSE HOME VISITS TO ADDRESS UNPLANNED NEEDS OF PARTICIPANTS SHOWED AN ESTIMATED ED AVERTED RATE OF OVER 70% FOLLOWING AN ON-DEMAND VISIT. THESE STRATEGIES, WITHIN THE CONTEXT OF A FULLY CAPITATED VALUE-BASED PAYMENT MODEL, PROVIDE EVIDENCE OF QUALITY CARE AND SUSTAINABILITY OF THE MODEL. ASSESSING PACE PROGRAMS' DELIVERY OF BEHAVIORAL HEALTH SERVICES [ADDITIONAL HEALTH SYSTEM/HOSPITAL RESEARCH PARTNER: COLUMBIA (UNIVERSITY) HEALTHCARE] IN 2024, WEST HEALTH INSTITUTE WORKED WITH A RESEARCH TEAM AT COLUMBIA UNIVERSITY HEALTH TO DOCUMENT AND EVALUATE HOW PACE PROGRAMS DELIVER BEHAVIORAL HEALTH (BH) SERVICES, IN PARTICULAR STUDYING A MODEL OF BEHAVIORAL HEALTH INTEGRATION WITHIN PRIMARY CARE THAT COULD, IF DEPLOYED WITHIN PACE PROGRAMS, GREATLY IMPROVE CLINICAL OUTCOMES. WORK IN 2023 REVEALED THAT IN THE ABSENCE OF PACE-SPECIFIC BH DELIVERY GUIDELINES AND GUIDANCE FROM THE FEDERAL OR STATE LEVEL FOR PACE PROGRAMS, BH SERVICE INCLUSION WERE DEVELOPED UNEVENLY ACROSS PACE ORGANIZATIONS. TO HELP ADDRESS THIS NEED FOR GUIDANCE, THE TEAM CREATED MULTIPLE RESOURCES TO SUPPORT PACE ORGANIZATIONS AS THEY DEVELOP THEIR OWN MENTAL HEALTH PROGRAMS. THESE RESOURCES INCLUDE A BEHAVIORAL HEALTH ROADMAP, A BH INTEGRATION FRAMEWORK REPORT, A BH INTEGRATION IMPLEMENTATION GUIDE, AND A RESEARCH PAPER (PUBLISHED IN THE JOURNAL OF THE AMERICAN GERIATRICS SOCIETY). THESE RESOURCES PROVIDE SPECIFIC AND INFORMED TACTICS TO IMPROVE THE DELIVERY OF BEHAVIORAL HEALTH CARE AND INCREASE THE DIRECT CONNECTION BETWEEN BEHAVIORAL HEALTH CARE DELIVERY AND PRIMARY CARE DELIVERY IN PACE ORGANIZATIONS. CHRONIC CARE RESEARCH AREA: INTEGRATED BEHAVIORAL HEALTH THE DEMAND FOR HIGH-QUALITY, EVIDENCE-BASED TREATMENTS FOR COMMON MENTAL HEALTH NEEDS INCLUDING DEPRESSION AND ANXIETY REMAINS A SIGNIFICANT DRIVER OF COST, MORBIDITY, AND POOR QUALITY OF LIFE FOR INDIVIDUALS OF ALL AGES, INCLUDING OLDER ADULTS. PATIENTS WITH COMORBID MEDICAL DIAGNOSES ARE ALSO VULNERABLE TO POOR OUTCOMES AND HIGHER RATES OF DEPRESSION. AN EVIDENCE-BASED SOLUTION TO THESE PROBLEMS LIES IN THE DEPLOYMENT OF INTEGRATED BEHAVIORAL HEALTH MODELS, INCLUDING THE COLLABORATIVE CARE MODEL, THROUGH WHICH PROVIDERS DELIVER MENTAL HEALTH SERVICES VIA PRIMARY CARE CLINICS. INTEGRATED BEHAVIORAL HEALTH ACCELERATOR [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNER: NORTHWESTERN MEDICINE] NORTHWESTERN MEDICINE (NM) HAS RUN AN INTEGRATED BEHAVIORAL HEALTH PROGRAM CALLED THE COLLABORATIVE BEHAVIORAL HEALTH PROGRAM (CBHP) IN A SMALL NUMBER OF PRIMARY CARE CLINICS SINCE 2016. IN 2024, NM BEGAN EXPANDING CBHP TO ALL OF ITS 70+ PRIMARY CARE SITES ACROSS ITS 4 GEOGRAPHIC REGIONS. TO SUPPORT THE EXPANSION OF THIS INTEGRATED MODEL OF CARE, THE WEST HEALTH INSTITUTE ESTABLISHED A FORMAL PARTNERSHIP WITH NORTHWESTERN MEDICINE (NM) AND MEADOWS MENTAL HEALTH POLICY INSTITUTE (MMHPI) TO CREATE THE NORTHWESTERN MEDICINE WEST HEALTH ACCELERATOR ("ACCELERATOR"). THE NORTHWESTERN MEDICINE WEST HEALTH ACCELERATOR IS DEVELOPING A METHODOLOGY AND IMPLEMENTATION PROGRAM TO BUILD SUSTAINABLE, EFFECTIVE PATIENT-CENTERED COLLABORATIVE CARE WITHIN PRIMARY CARE AT SCALE. THE ACCELERATOR IS DESIGNING AND IMPLEMENTING THE MODEL TO SUPPORT A LARGE, GEOGRAPHICALLY DISPERSED, CLINICAL NETWORK WITH DIVERSE HIGH NEED PATIENTS. THE MODEL IS SUPPORTED BY NATIONAL LEADERS IN IMPLEMENTATION SCIENCE AND QUALITY EVALUATION AND WILL GENERATE A BLUEPRINT FOR FUTURE IMPLEMENTATIONS AT SCALE. TO SPEED NATIONAL DISSEMINATION, THE DEVELOPMENT EFFORT INCLUDES A FOCUS ON ROBUST MEASUREMENT AND ASSESSMENT OF RESULTS.
FORM 990, PART III, LINE 4A TO DO THIS WORK, WHI, NM, AND MMHPI ARE COLLABORATING ACROSS 5 WORK STREAMS (CLINICAL CARE AND OPERATIONS, DATA AND INFORMATICS, FINANCE AND ADMINISTRATION, EVALUATION AND DISSEMINATION, AND WORKFORCE EDUCATION AND TRAINING). EACH OF THESE 5 WORKSTREAMS HAS A UNIQUE PROJECT TEAM, GOALS, AND DELIVERABLES THAT ARE DESIGNED TO TACKLE THE BIGGEST CHALLENGES THAT FACE SYSTEMS WHEN THEY ENDEAVOR TO DELIVER INTEGRATED BEHAVIORAL HEALTH. AT THE HIGHEST LEVEL, THE WORK IS FOCUSED ON OPTIMIZING THE NM PROGRAM SUCH THAT IT BECOMES A NATIONALLY RECOGNIZED LEADER AND EXAMPLE FOR OTHER SYSTEMS AND THEN TAKING THE LEARNINGS AND COLLATERAL FROM THE ENGAGEMENT TO FREELY SHARE WITH OTHERS SO THAT THEY ARE BETTER POSITIONED TO ALSO DELIVER HIGH-QUALITY, EVIDENCE-BASED INTEGRATED BEHAVIORAL HEALTH TO ANYONE WHO NEEDS IT. THE ACCELERATOR WILL BOTH REDUCE THE TIME IT WILL TAKE NM TO OPTIMIZE ITS PROGRAM, BUT ALSO ENABLE NM, WHI, MMHPI, AND OTHER KEY STRATEGIC PARTNERS TO LIFT OTHER PROGRAMS ACROSS MULTIPLE HEALTH SYSTEMS. THROUGH THIS PARTNERSHIP, WHI IS IDENTIFYING SYSTEM-LEVEL OPPORTUNITIES AND CHALLENGES TO SCALING AND SUSTAINING THIS MODEL IN A LARGE HEALTH SYSTEM. LEARNINGS WILL BE DISSEMINATED FREELY AND BROADLY. BEHAVIORAL HEALTH WORKFORCE [HEALTH SYSTEM/HOSPITAL RESEARCH PARTNER: RESIDENTS FROM MULTIPLE HEALTH SYSTEMS NATIONWIDE] TO ADDRESS THE SHORTAGE OF BEHAVIORAL HEALTH SPECIALISTS, WHI HAS PARTNERED WITH THE AMERICAN PSYCHIATRIC ASSOCIATION TO DEVELOP AND DELIVER A 2-DAY IN-PERSON TRAINING PROGRAM ON COLLABORATIVE CARE FOR MEDICAL RESIDENTS IN PSYCHIATRY AND PRIMARY CARE. THIS PROGRAM IS EXPECTED TO REACH HUNDREDS OF RESIDENTS AND WILL BE DELIVERED IN 2025.
FORM 990, PART III, LINE 4B: AMERICA'S HEALTH CARE COST CRISIS REMAINS A PRESSING ISSUE FOR OLDER ADULTS AND THE NATION AT LARGE. THE US HEALTH SYSTEM CONTINUES TO LEAD THE WORLD IN COST, WHILE CONTINUING TO UNDERPERFORM IN TERMS OF OUTCOMES AND PATIENT SATISFACTION. IN 2024, THE GARY AND MARY WEST HEALTH INSTITUTE (WHI OR INSTITUTE) REMAINED COMMITTED TO PLAYING AN IMPORTANT ROLE IN CONDUCTING APPLIED MEDICAL RESEARCH TO HELP PROVIDE UNBIASED AND RELIABLE DATA AND FINDINGS THAT ENABLE STAKEHOLDERS IN THE US HEALTH SYSTEM TO CHART A COURSE TO HEALTHCARE THAT IS MORE AFFORDABLE AND ULTIMATELY A BETTER VALUE FOR OLDER ADULTS IN AMERICA. THE WEST HEALTH INSTITUTE'S AREAS OF FOCUS IN ADDRESSING THE COST OF HEALTHCARE OVER THE PAST YEAR CONTINUED TO BE CENTERED AROUND CONDUCTING RESEARCH AND SHARING STATISTICS THAT CAN BE USED IN RAISING AWARENESS ABOUT THE SIZE AND URGENCY OF THIS ISSUE, LOWERING PRESCRIPTION DRUG PRICES, AND INCREASING PRICE TRANSPARENCY WITH A GOAL OF HIGHLIGHTING, AND EVENTUALLY ENABLING THE REDUCTION OF, OUT-OF-CONTROL HEALTHCARE SERVICE PRICING. KEY TO THIS WORK WAS OUR CONSTRUCTIVE COLLABORATIONS WITH LIKE-MINDED, HIGHLY RESPECTED ORGANIZATIONS, INCLUDING BUT NOT LIMITED TO THE DUKE-MARGOLIS CENTER FOR HEALTH POLICY, US OF CARE, FAMILIES USA, THE NATIONAL ACADEMY FOR STATE HEALTH POLICY, KENNEDY FORUM, AND THE HEALTHCARE COST INSTITUTE. GENERATE DATA THAT HIGHLIGHTS TO THE NATURE AND MAGNITUDE OF THE HEALTH SPENDING CRISIS TO FOCUS THE ATTENTION OF POLICYMAKERS, ADMINISTRATORS, AND THE GENERAL PUBLIC ON THE HEALTHCARE CRISIS, WHI UNDERTOOK A VARIETY OF KEY PUBLIC AND POLICYMAKER EDUCATION AND AWARENESS STRATEGIES IN 2024. THESE STRATEGIES INCLUDE CONTINUING OUR HIGHLY SUCCESSFUL POLLING ACTIVITIES WITH GALLUP AND OTHERS WHICH HAS REVEALED THE FAILING GRADES GIVEN TO THE US HEALTHCARE SYSTEM BY THE PUBLIC AND THE UNACCEPTABLE RESULTS (INCLUDING ECONOMIC HARDSHIP, WORSENING MEDICAL CONDITIONS, AND DEATH) OF HIGH HEALTHCARE COSTS. IN 2024, WE HAD FOUR HIGHLY SUCCESSFUL RELEASES; TWO RELATED TO PERCEIVED DEFICIENCIES IN ADDRESSING MENTAL HEALTH CONDITIONS, ONE RELATED TO PERCEPTIONS OF THE PRESIDENTIAL CANDIDATES, AND OUR LARGE WEST HEALTH-GALLUP 2024 SURVEY ON AGING IN AMERICA. WE ALSO RELEASED VERSION 2.0 OF OUR INTERACTIVE WEST HEALTH-GALLUP DATA DASHBOARD, WHICH SERVES AS A TOOL FOR ELECTED OFFICIALS, POLICYMAKERS, AND THE PUBLIC TO BETTER UNDERSTAND THE CHANGING ATTITUDES AND BEHAVIORS TOWARD HEALTHCARE, AND WHAT NEEDS TO BE DONE TO AVOID PUTTING THE HEALTH OF MILLIONS OF AMERICANS AT RISK. CONTINUE TO DEVELOP UNDERSTANDING OF HEALTHCARE COST AND AGING ISSUES AT STATE AND NATIONAL LEVELS AND POLICY FIXES WHI CONTINUED TO ADVANCE COLLABORATIONS PRODUCING RESEARCH DESIGNED TO HIGHLIGHT PATHS FORWARD FOR POLICYMAKERS TO CONSIDER HOW TO BEND THE HEALTH COST CURVE. THESE ACTIVITIES INCLUDED: PUBLISHED A WHITE PAPER REVIEWING THE PHARMACY BENEFIT MANAGER (PBM) REFORMS PROPOSED BY THE CURRENT CONGRESS AND RECOMMENDATIONS AND MET WITH SEVERAL PARTNERS AND LAWMAKERS ABOUT THE FINDINGS. LAUNCH OF AN ACADEMY TO ENGAGE TEAMS OF STATE LEADERS FROM SIX STATES TO WORK WITH PEERS AND EXPERTS TO IDENTIFY AND SHARE STRATEGIES AND SOLUTIONS FOR IMPROVEMENT OF AGING POLICY. PARTNERING WITH THE DUKE-MARGOLIS CENTER FOR HEALTH POLICY TO PURSUE ACTIONABLE STRATEGIES TO SPREAD AND SCALE VALUE-BASED CARE ACROSS THE COUNTRY. THIS COLLABORATION IDENTIFIED OPPORTUNITIES TO EXPAND HOME-BASED CARE IN MEDICARE AND VIA CENTERS FOR MEDICARE AND MEDICAID INNOVATION (CMMI) MODELS. COLLABORATION WITH THE HEALTH CARE COST INSTITUTE (HCCI) ON ANALYSES OF COMMERCIAL HEALTH INSURANCE CLAIMS WHICH HIGHLIGHTED HIGH PROVIDER PRICING AND EXPLORATION OF WAYS THAT EMPLOYERS AND POLICYMAKERS COULD ENGAGE MORE TO LOWER HEALTHCARE SPENDING ON EMPLOYER-BASED INSURANCE. PARTNERING WITH THE KENNEDY FORUM TO INCORPORATE A LIFE COURSE APPROACH (INCLUDING OLDER ADULTS) TO IMPROVE THE PARITY BETWEEN COVERAGE OF MENTAL AND PHYSICAL SERVICES IN COMMERCIAL INSURANCE AS WELL AS IN DISCUSSIONS AROUND REIMBURSEMENT FOR MENTAL HEALTH SERVICES.
FORM 990, PART VI, SECTION A, LINE 2 THE MAJORITY OF THE CURRENT DIRECTORS AND OFFICERS HAVE A "BUSINESS RELATIONSHIP" AS DEFINED IN THE FORM 990 INSTRUCTIONS, WITH EACH OF THE OTHER CURRENT OFFICERS AND DIRECTORS BECAUSE OF POSITIONS THEY HOLD WITH AFFILIATED ORGANIZATIONS.
FORM 990, PART VI, SECTION A, LINE 3 GARY AND MARY WEST MANAGEMENT COMPANY, INC., ("WMC") IS A NON-PROFIT, TAXABLE ENTITY THAT PROVIDES SERVICES TO AFFILIATED ORGANIZATIONS. CERTAIN SUPERVISORY, FINANCIAL, AND OTHER ADMINISTRATIVE FUNCTIONS ARE PERFORMED BY EMPLOYEES OF GARY AND MARY WEST MANAGEMENT COMPANY, INC. SALLY HALLAK AND JONATHAN ZIFFERBLATT ARE OFFICERS OF WHI AND RELATED ORGANIZATIONS BUT ARE DIRECT EMPLOYEES OF WMC. (REFER TO SCHEDULE J). TOTAL OFFICER COMPENSATION PAID TO THESE OFFICERS IS $1,136,807.
FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A NON-PROFIT, NON-STOCK CORPORATION WITH THREE MEMBERS DURING 2024. ONE INCORPORATED MEMBER DESIGNATED AS A PERMANENT MEMBER, THE GARY AND MARY WEST CHARITABLE TRUST AND TWO NON-INCORPORATED MEMBERS WHICH ARE ELECTED AND TERM-BASED MEMBERS, JAMES K HASSON AND THOMAS CULHANE.
FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE AUTHORITY TO ELECT AND REMOVE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS REQUIRE MEMBER APPROVAL: 1. THE DISSOLUTION, LIQUIDATION, MERGER, CONSOLIDATION, RECAPITALIZATION OR OTHER REORGANIZATION OF THE CORPORATION; 2. THE SALE, LEASE OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY OF THE CORPORATION; AND 3. ANY CHANGES PROPOSED TO BE MADE BY THE CORPORATION'S BOARD OF DIRECTORS TO THE CORPORATION'S CERTIFICATE OF INCORPORATION OR BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 INFORMATION WAS COMPILED FROM THE ORGANIZATION'S CORPORATE AND ACCOUNTING RECORDS AND PROVIDED TO THE ORGANIZATION'S OUTSIDE TAX PREPARER. THE COMPLETED FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CFO, OUTSIDE LEGAL COUNSEL AND CEO. UPON SATISFACTORY COMPLETION OF THE INTERNAL REVIEW PROCESS, A DRAFT OF THE FORM 990 WAS CIRCULATED TO THE ORGANIZATION'S AUDIT COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW. THE FORM 990 WAS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS AND OFFICERS OF THE INSTITUTE MET REGULARLY THROUGHOUT 2024 AND DISCUSSED ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST THAT EXISTED WITH RESPECT TO OTHER NON-PROFIT AND BUSINESS ORGANIZATIONS. THE DIRECTORS AND OFFICERS ALSO COLLECTED ANNUAL WRITTEN CONFLICT OF INTEREST STATEMENTS FROM ALL DIRECTORS AND OFFICERS, WHEN APPLICABLE. NO FAILURES OF COMPLIANCE WITH THE POLICY WERE FOUND.
FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A COMPENSATION APPROVAL PROCESS FOR ITS EMPLOYEES. FOR THOSE PAID IN EXCESS OF $100,000, A BASIC COMPENSATION STUDY IS PERFORMED AND COMPENSATION RANGES ARE REQUIRED TO BE APPROVED BY THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS. FOR THOSE PAID IN EXCESS OF $250,000, SUCH AS THE CEO, AN ENHANCED STUDY OF COMPARABLE COMPENSATION IS PERFORMED AND THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION LEVELS. THE ORGANIZATION HAS ALSO RETAINED THE SERVICES OF AN OUTSIDE COMPENSATION CONSULTANT. THE MOST RECENT REVIEW WAS COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CERTIFICATE OF INCORPORATION AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON THE REQUEST FOR SUCH DOCUMENTS.
FORM 990, PART VII: THE ORGANIZATION HAS A MANAGEMENT SERVICES AGREEMENT WITH THE GARY AND MARY WEST MANAGEMENT COMPANY, INC., A RELATED NON-PROFIT CORPORATION, WHEREBY THE GARY AND MARY WEST MANAGEMENT COMPANY, INC. PROVIDES CERTAIN ADMINISTRATIVE SUPPORT SERVICES TO THE ORGANIZATION. SUCH SERVICES INCLUDE THAT OF VARIOUS SENIOR MANAGEMENT ROLES.
FORM 990, PART IX, LINE 11G OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 11,046,785. MANAGEMENT AND GENERAL EXPENSES 1,806,680. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,853,465. RESEARCH STUDIES: PROGRAM SERVICE EXPENSES 14,263,347. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,263,347. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 745. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 745. STAKEHOLDER COMMUNICATIONS: PROGRAM SERVICE EXPENSES 132,425. MANAGEMENT AND GENERAL EXPENSES 28,854. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,279.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
GARY AND MARY WEST HEALTH INSTITUTE
 
Employer identification number

26-4146730
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)GARY AND MARY WEST HEALTH POLICY CENTER INC
1909 K STREET NW SUITE 730

WASHINGTON,DC20006
27-5388874 		SEE SCH R, PART VII DE 501(C)(3) PF N/A
 
No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) GARY AND MARY WEST MANAGEMENT COMPANY INC

4960 AVENIDA ENCINAS
CARLSBAD,CA92008
45-4040871 		SEE SCH R, PART VII DE N/A
 C         No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
PART II: IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: GARY AND MARY WEST HEALTH POLICY CENTER, INC. PRIMARY ACTIVITY: POLICY RESEARCH TO DEVELOP MORE AFFORDABLE HEALTHCARE MODELS ENABLING SENIORS TO SUCCESSFULLY AGE.
PART IV: IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A CORPORATION: NAME OF RELATED ORGANIZATION: GARY AND MARY WEST MANAGEMENT COMPANY, INC. TYPE OF ENTITY: GARY AND MARY WEST MANAGEMENT COMPANY, INC. IS A NON-STOCK, NON-PROFIT CORPORATION TAXED AS A C-CORPORATION THAT PROVIDES CERTAIN ADMINISTRATIVE SUPPORT SERVICES. PRIMARY ACTIVITY: PROVIDING ADMINISTRATIVE SUPPORT SERVICES.
Schedule R (Form 990) (Rev. 1-2025)

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