Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(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 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(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.) | ||||||
Calendar year
(or fiscal year beginning in)
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(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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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. |
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| 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) |
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| 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. |
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|
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. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 4 | EFFECTIVE JULY 31, 2024, THE REGENTS OF THE UNIVERSITY OF CALIFORNIA ON BEHALF OF THE UNIVERSITY OF CALIFORNIA SAN FRANCISCO HEALTH ("UCSF") ACQUIRED SAINT FRANCIS MEMORIAL HOSPITAL. THE ORGANIZATION AMENDED AND RESTATED ITS ARTICLES OF INCORPORATION AND BYLAWS DURING THE TAX YEAR TO REFLECT THE NEW OWNERSHIP AND GOVERNANCE STRUCTURE. IN CONNECTION WITH THE TRANSACTION, THE ORGANIZATION WAS RENAMED UCSF HEALTH COMMUNITY HOSPITALS AND ADOPTED GOVERNANCE PROVISIONS CONSISTENT WITH ITS STATUS AS A WHOLLY CONTROLLED ENTITY OF UCSF HEALTH. THE SIGNIFICANT CHANGES PRIMARILY RELATED TO THE ESTABLISHMENT OF A NEW SOLE MEMBER, REVISIONS TO BOARD COMPOSITION AND AUTHORITY, AND THE ALIGNMENT OF GOVERNANCE, OPERATIONAL OVERSIGHT, AND ORGANIZATIONAL POLICIES WITH THOSE OF THE UCSF HEALTH SYSTEM. |
| FORM 990, PART VI, SECTION A, LINE 6 | UCSF HEALTH COMMUNITY HOSPITALS HAS A CORPORATE MEMBER, THE REGENTS OF THE UNIVERSITY OF CALIFORNIA. |
| FORM 990, PART VI, SECTION A, LINE 7A | UCSF HEALTH COMMUNITY HOSPITALS HAS A SOLE CORPORATE AND VOTING MEMBER, THE REGENTS OF THE UNIVERSITY OF CALIFORNIA. THE MEMBER HAS THE AUTHORITY TO APPOINT ALL THE DIRECTORS EXCEPT THE EX OFFICIOS, AS WELL AS SEVERAL RESERVED POWERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE GOVERNING DOCUMENTS RESERVE TO THE REGENTS OF THE UNIVERSITY OF CALIFORNIA AS THE SOLE MEMBER THE FOLLOWING POWERS: A. ANY CHANGE IN THE CORPORATION'S MEMBERSHIP OR MEMBERSHIP POWERS, OR ANY CHANGE IN THE MEMBERSHIP, MEMBERSHIP POWERS, OWNERSHIP, EQUITY, PARTNERSHIP OR INCOME INTERESTS, OR GOVERNANCE RIGHTS HELD BY THE CORPORATION IN A SUBSIDIARY (FOR THE PURPOSES OF THESE BYLAWS, "SUBSIDIARY" MEANS ANY OTHER PERSON OR ENTITY THAT, DIRECTLY OR INDIRECTLY, IS CONTROLLED BY OR UNDER SOLE OWNERSHIP OR CONTROL WITH THE CORPORATION, AND "CONTROL" MEANS THE OWNERSHIP, DIRECTLY OR INDIRECTLY, OF ONE HUNDRED PERCENT (100%) OF THE EQUITY OF SUCH PERSON OR ENTITY, OR THE POWER TO DIRECT OR CAUSE THE DIRECTION OF THE MANAGEMENT OF SUCH PERSON OR ENTITY, WHETHER THROUGH THE OWNERSHIP OF VOTING SECURITIES, THROUGH MEMBERSHIP, BY CONTRACT OR OTHERWISE); B. ANY ADOPTION, AMENDMENT, RESTATEMENT, OR REPEAL OF THE ARTICLES OF INCORPORATION OR THE BYLAWS OF THE CORPORATION OR ANY SUBSIDIARY; C. ANY AMENDMENT OR CHANGE IN THE CORPORATION'S PURPOSE, MISSION, OR CHARITY CARE POLICY; D. APPOINTMENT OF DIRECTORS TO FILL VACANCIES, EXCEPT EX OFFICIO DIRECTORS; E. REMOVAL, WITH OR WITHOUT CAUSE, OF ANY DIRECTORS; F. APPOINTMENT OR REMOVAL, WITH OR WITHOUT CAUSE, OF THE CORPORATION'S BOARD CHAIR, VICE-CHAIR, TREASURER, OR SECRETARY, EXCEPT EX OFFICIO DIRECTORS; G. APPOINTMENT OR REMOVAL, WITH OR WITHOUT CAUSE, AFTER CONSULTATION WITH THE BOARD, OF THE CORPORATION'S PRESIDENT/CHIEF EXECUTIVE OFFICER; H. ADOPTION OR MODIFICATION OF THE CORPORATION'S STRATEGIC PLAN; I. APPROVAL, ADOPTION, AMENDMENT, OR REPEAL OF THE CORPORATION'S OPERATIONAL AND CAPITAL BUDGETS; J. ANY ACTION THAT WOULD CAUSE THE CORPORATION TO CEASE TO OPERATE ANY OF ITS HOSPITALS; K. A SALE, TRANSFER OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR ANY SUBSIDIARY; L. A MERGER, CONSOLIDATION, REORGANIZATION, DIVESTITURE, AFFILIATION OR DISSOLUTION OF THE CORPORATION OR ANY SUBSIDIARY; M. JOINT VENTURES, PARTNERSHIPS AND SIMILAR ARRANGEMENTS WHERE THE CORPORATION OR ANY SUBSIDIARY IS A PARTICIPANT OR OWNER OF A NEW OR AMENDED JOINT BUSINESS ENTERPRISE WITH A THIRD PARTY; N. PURCHASE OR SALE OF REAL ESTATE BY THE CORPORATION OR ANY SUBSIDIARY OVER SUCH AMOUNT AS IS SET FORTH IN WRITTEN POLICIES AND PROCEDURES OF THE MEMBER APPLICABLE TO ITS OTHER OPERATING DIVISIONS, SUBJECT TO THE MEMBER'S RIGHT TO DELEGATE; O. THE SALE, TRANSFER OR DISPOSITION OF CORPORATION OR SUBSIDIARY ASSETS WITH A VALUE OR SALE PRICE OF MORE THAN SUCH AMOUNT AS IS SET FORTH IN WRITTEN POLICIES AND PROCEDURES OF THE MEMBER APPLICABLE TO ITS OTHER OPERATING DIVISIONS, SUBJECT TO THE MEMBER'S RIGHT TO DELEGATE; P. AN ACQUISITION OR CREATION OF ANY SUBSIDIARY ENTITY, AND ANY CAPITAL OR OTHER CONTRIBUTIONS BY THE CORPORATION TO THE SUBSIDIARY; Q. ENTERING INTO OR AMENDING ANY MATERIAL AGREEMENTS (INCLUDING, BUT NOT LIMITED TO, CONSTRUCTION AND ARCHITECTURE AGREEMENTS) INVOLVING MORE THAN SUCH AMOUNT AS IS SET FORTH IN WRITTEN POLICIES AND PROCEDURES OF THE MEMBER APPLICABLE TO ITS OTHER OPERATING DIVISIONS (EXCEPTING A SECURITY INTEREST IN A ROUTINE EQUIPMENT ACQUISITION WHERE THE ACQUIRED EQUIPMENT FORMS THE SECURITY), SUBJECT TO THE MEMBER'S RIGHT TO DELEGATE; R. INITIAL BORROWING, INCURRENCE OF INDEBTEDNESS, REFINANCING, GUARANTY OR PROVISION OF ANY SECURITY INTEREST BY THE CORPORATION OR ANY SUBSIDIARY; S. SELECTION AND APPOINTMENT OF THE AUDITORS AND LEGAL COUNSEL OF THE CORPORATION OR ANY SUBSIDIARY; T. DECLARING, OR VOLUNTARILY ENTERING INTO OR CONSENTING TO THE FILING OF PROCEEDINGS TO DECLARE, THE BANKRUPTCY OR INSOLVENCY OF THE CORPORATION OR ANY SUBSIDIARY; U. ANY SUBSTANTIVE REVISION TO THE BYLAWS OF THE MEDICAL STAFF OF THE CORPORATION'S HOSPITALS; V. APPROVAL, ADOPTION, AMENDMENT, OR REPEAL OF THE CORPORATION'S BOARD CONFLICT OF INTEREST POLICY; AND W. ANY ACTION NOT LISTED ABOVE REQUIRING NOTICE TO THE CALIFORNIA ATTORNEY GENERAL PURSUANT TO THE CORPORATION'S ASSURANCE OF VOLUNTARY COMPLIANCE (AVC) EFFECTIVE AUGUST 1, 2024. THIS SECTION 3(W) SHALL AUTOMATICALLY EXPIRE CONCURRENT WITH THE EXPIRATION DATE OF THE AVC. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY FINANCE AND ACCOUNTING, WHICH WORKED CLOSELY WITH AN INDEPENDENT ACCOUNTING FIRM ENGAGED TO REVIEW THE RETURN. THE FORM 990 WAS MADE AVAILABLE TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CERTAIN EMPLOYEES WHO MAKE OR PARTICIPATE IN DECISIONS THAT COULD MATERIALLY AFFECT THE UNIVERSITY'S FINANCIAL INTERESTS MUST FILE STATEMENTS OF ECONOMIC INTERESTS. THE UNIVERSITY OF CALIFORNIA OFFICE OF THE GENERAL COUNSEL NOTIFIES REQUIRED EMPLOYEES TO ANNUALLY FILE AN ELECTRONIC FORM 700 - STATEMENT OF ECONOMIC INTERESTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | UCSF MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS PUBLICLY AVAILABLE AT: HTTPS://POLICIES.UCSF.EDU/POLICY/150-10. A CONDENSED VERSION OF THE UCSF HEALTH COMMUNITY HOSPITALS ANNUAL FINANCIAL STATEMENTS IS INCLUDED AS A COMPONENT UNIT IN THE UNIVERSITY OF CALIFORNIA MEDICAL CENTER ANNUAL REPORT, AVAILABLE AT: HTTPS://WWW.UCOP.EDU/UCCONTROLLER/FINANCIAL-REPORTS/MEDICAL-CENTER-FINANCIAL -REPORTS.HTML |
| FORM 990, PART IX, LINE 11G | PHYSICIAN FEES: PROGRAM SERVICE EXPENSES 24,341,012. MANAGEMENT AND GENERAL EXPENSES 176,056. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,517,068. OTHER (INCLUDING PURCHASED SERVICES): PROGRAM SERVICE EXPENSES 21,353,768. MANAGEMENT AND GENERAL EXPENSES 2,910,414. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,264,182. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 7,964,540. MANAGEMENT AND GENERAL EXPENSES 193,485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,158,025. CONSULTING FEES: PROGRAM SERVICE EXPENSES 2,529,671. MANAGEMENT AND GENERAL EXPENSES 3,255,703. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,785,374. PARKING SERVICES: PROGRAM SERVICE EXPENSES 22. MANAGEMENT AND GENERAL EXPENSES 2,009,743. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,009,765. LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 851,911. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 851,911. COLLECTION FEES: PROGRAM SERVICE EXPENSES 353,293. MANAGEMENT AND GENERAL EXPENSES 3,111. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 356,404. |
| FORM 990, PART XI, LINE 9: | BOND LOANS AND RETIREE BENEFITS TRANSFERRED TO DIGNITY HEALTH EIN 89,397,489. IC BALANCES MOVED FROM SAINT FRANCIS TO DCC EIN 2,455,637. GAIN ON ADOPTION OF ASU 2017-07 180,445. RETAINED ASSETS/LIABILITIES EXCLUDED FROM SAINT FRANCIS SALE TO UCSF -30,302,625. IMPAIRMENT LOSS -38,771,032. EQUITY TRANSFER FROM UCSF MEDICAL CENTER 342,348,325. |
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