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ObjectId: 202131349349305998 - Submission: 2021-05-14
TIN: 95-1644600
SCHEDULE R
(Form 990)
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
20
19
Open to Public Inspection
Name of the organization
CEDARS-SINAI MEDICAL CENTER
Employer identification number
95-1644600
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
(1)
PCX SYSTEMS LLC
8700 BEVERLY BLVD TSB STE 290
LOS ANGELES
,
CA
90048
42-1535811
HOSPITAL BILLING
DE
144,051
0
CEDARS-SINAI MEDICAL CENTER
(2)
RECS LLC
8700 BEVERLY BLVD TSB STE 290
LOS ANGELES
,
CA
90048
47-2717150
HOLDING COMPANY
DE
0
0
CEDARS-SINAI MEDICAL CENTER
(3)
CEDARS-SINAI BH ASC LLC
200 N ROBERTSON BLVD 101
BEVERLY HILLS
,
CA
90211
81-2266744
HOLDING COMPANY
CA
497,838
0
CEDARS-SINAI MEDICAL CENTER
(4)
BEVERLY HILLS TECHNICAL IMAGING LLC
200 N ROBERTSON BLVD 101
BEVERLY HILLS
,
CA
90211
83-2046634
HOLDING COMPANY
CA
9,860,444
14,803,837
CEDARS-SINAI MEDICAL CENTER
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)
CEDARS-SINAI MEDICAL CARE FOUNDATION
15821 VENTURA BLVD STE 520
ENCINO
,
CA
91436
95-4457756
PROVISION OF MEDICAL CARE, TEACHING, AND RESEARCH
CA
501(C)(3)
LINE 12A, I
CEDARS-SINAI MEDICAL CENTER
Yes
(2)
CALIFORNIA HEART CENTER FOUNDATION
15821 VENTURA BLVD STE 520
ENCINO
,
CA
91436
95-4772979
PROMOTE, SUPPORT, AND DEVELOP EDUCATIONAL AND SCIENTIFIC RESEARCH
CA
501(C)(3)
LINE 7
CEDARS-SINAI MEDICAL CENTER
Yes
(3)
KERLAN-JOBE ORTHOPAEDIC FOUNDATION
6801 PARK TERRACE STE 500
LOS ANGELES
,
CA
90045
95-4707606
EDUCATION AND RESEARCH RELATED TO ORTHOPAEDIC MEDICINE
CA
501(C)(3)
LINE 7
CEDARS-SINAI MEDICAL CARE FOUNDATION
Yes
(4)
SANTA MONICA ORTHOPAEDIC & SPORTS MED RESEARCH FDN
2020 SANTA MONICA BLVD 4TH FL
SANTA MONICA
,
CA
90404
95-4789926
EDUCATION AND RESEARCH RELATED TO ORTHOPAEDIC AND NEUROLOGIC CONDITIONS
CA
501(C)(3)
PF
CEDARS-SINAI MEDICAL CARE FOUNDATION
Yes
(5)
CFHS HOLDINGS INC
4650 LINCOLN BLVD
MARINA DEL REY
,
CA
90292
20-1645949
HEALTH SERVICES
CA
501(C)(3)
LINE 3
CEDARS-SINAI MEDICAL CENTER
Yes
(6)
CEDARS-SINAI HEALTH SYSTEM
8700 BEVERLY BLVD
LOS ANGELES
,
CA
90048
30-0990905
SUPPORT SPECIFIED NONPROFIT HEALTHCARE ORGANIZATIONS
CA
501(C)(3)
LINE 12C, III-FI
N/A
No
(7)
TORRANCE HEALTH ASSOCIATION
3330 LOMITA BLVD
TORRANCE
,
CA
90505
33-0073515
HEALTH SERVICES
CA
501(C)(3)
LINE 12B, II
CEDARS-SINAI HEALTH SYSTEM
Yes
(8)
TORRANCE MEMORIAL MEDICAL CENTER HEALTH CARE FOUNDATION
3330 LOMITA BLVD
TORRANCE
,
CA
90505
95-3528452
FUNDRAISING
CA
501(C)(3)
LINE 7
TORRANCE HEALTH ASSOCIATION
Yes
(9)
TORRANCE MEMORIAL MEDICAL CENTER
3330 LOMITA BLVD
TORRANCE
,
CA
90505
95-1644042
HEALTH SERVICES
CA
501(C)(3)
LINE 3
TORRANCE HEALTH ASSOCIATION
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Page 2
Schedule R (Form 990) 2019
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
(1)
ENDOSCOPY CENTER OF SANTA MONICA LLC
12400 WILSHIRE BLVD STE 100
LOS ANGELES
,
CA
90025
11-3652210
ENDOSCOPIES AND THE RELATED PROCEDURES
CA
CEDARS-SINAI MEDICAL CENTER
RELATED
200,254
5,989,665
No
Yes
66.000 %
(2)
ISS ASC HOLDINGS LLC
200 N ROBERTSON BLVD 101
BEVERLY HILLS
,
CA
90211
47-1890805
INVESTMENT IN HEALTHCARE SERVICES
CA
CEDARS-SINAI MEDICAL CENTER
RELATED
3,039,771
23,095,210
No
No
83.820 %
(3)
DEL REY SURGERY CENTER LLC
6500 WILSHIRE BLVD 9TH FLOOR
LOS ANGELES
,
CA
90048
46-2305372
INACTIVE
CA
DEL REY SURGERY INVESTORS LLC
RELATED
42,472
No
No
(4)
DEL REY SURGERY INVESTORS LLC
6500 WILSHIRE BLVD 9TH FLOOR
LOS ANGELES
,
CA
90048
36-4756208
INACTIVE
DE
CEDARS-SINAI MEDICAL CENTER
RELATED
155,501
No
No
(5)
INTERNATIONAL SPINE & ORTHOPEDIC INSTITUTE LLC
8500 W 110TH ST
OVERLAND PARK
,
KS
66210
26-3738893
SPINE AND ORTHOPEDIC INSTITUTE
DE
CEDARS-SINAI MEDICAL CENTER
RELATED
-100,789
4,736,115
No
No
54.980 %
(6)
SANTA MONICA IMAGING GROUP LLC
200 N ROBERTSON BLVD 101
BEVERLY HILLS
,
CA
90211
82-0760657
IMAGING CENTER
CA
CEDARS-SINAI MEDICAL CENTER
RELATED
24,201
6,019,065
No
No
65.000 %
(7)
CS-BH ASC HOLDINGS LLC
450 N ROXBURY DR STE 602
BEVERLY HILLS
,
CA
90210
81-2246488
HOLDING COMPANY
CA
CEDARS-SINAI MEDICAL CENTER
RELATED
540,509
10,546,319
No
No
85.000 %
(8)
TORRANCE MEMORIAL SURGICAL CENTER LLC I
23560 CRENSHAW BLVD STE 104
TORRANCE
,
CA
90505
46-5259260
OUTPATIENT SURGICAL SERVICES
CA
N/A
(9)
3565 DEL AMO ASSOCIATES A CALIFORNIA LIMITED PARTNERSHIP
5017 CARMEN STREET
TORRANCE
,
CA
90503
33-0554737
RENTAL REAL ESTATE
CA
N/A
(10)
90210 ASC VENTURE LLC
450 N ROXBURY DR STE 602
BEVERLY HILLS
,
CA
90210
13-4341801
AMBULATORY SURGERY CENTER
CA
N/A
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)
OPTIMATRIX HEALTH SOLUTIONS INC
6500 WILSHIRE BLVD 9TH FLOOR
LOS ANGELES
,
CA
90048
95-4522779
INACTIVE
CA
CEDARS-SINAI MEDICAL CENTER
C
100.000 %
Yes
(2)
OTOHARMONICS CORPORATION
811 SW 6TH AVE STE 1000
PORTLAND
,
OR
97204
46-1119421
HEALTHCARE PRODUCT DEVELOPMENT
DE
CEDARS-SINAI MEDICAL CENTER
C
252,061
546,223
87.700 %
Yes
(3)
CENTINELA FREEMAN HOLDINGS INC
8700 BEVERLY BLVD TSB-290
LOS ANGELES
,
CA
90048
59-3811890
REAL ESTATE HOLDINGS
CA
CEDARS-SINAI MEDICAL CENTER
C
887,848
31,086,120
100.000 %
Yes
(4)
CHARITABLE REMAINDER TRUSTS (CRAT-5 CRUT-3)
TRUST
CA
N/A
T
No
(5)
CHARITABLE LEAD TRUSTS (1)
TRUST
CA
N/A
T
No
Schedule R (Form 990) 2019
Page 3
Schedule R (Form 990) 2019
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
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
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
Yes
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
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
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
Yes
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
(1)
CEDARS-SINAI MEDICAL CARE FOUNDATION
B
100,000,000
FAIR MARKET VALUE
(2)
CEDARS-SINAI MEDICAL CARE FOUNDATION
R
810,299,103
FAIR MARKET VALUE
(3)
CEDARS-SINAI MEDICAL CARE FOUNDATION
Q
10,189,761
FAIR MARKET VALUE
(4)
CFHS HOLDINGS INC
P
12,571,680
FAIR MARKET VALUE
(5)
CFHS HOLDINGS INC
Q
129,009,551
FAIR MARKET VALUE
(6)
CFHS HOLDINGS INC
R
10,771,051
FAIR MARKET VALUE
(7)
CENTINELA FREEMAN HOLDINGS INC
Q
2,440,843
FAIR MARKET VALUE
(8)
CENTINELA FREEMAN HOLDINGS INC
R
317,527
FAIR MARKET VALUE
(9)
90210 ASC VENTURE LLC
A
53,007
FAIR MARKET VALUE
(10)
90210 ASC VENTURE LLC
D
601,645
FAIR MARKET VALUE
(11)
OTOHARMONICS CORPORATION
R
655,015
FAIR MARKET VALUE
(12)
CFHS HOLDINGS INC
I
892,312
FAIR MARKET VALUE
(13)
90210 ASC VENTURE LLC
R
154,699
FAIR MARKET VALUE
(14)
ENDOSCOPY CENTER OF SANTA MONICA LLC
A
4,313
FAIR MARKET VALUE
(15)
ENDOSCOPY CENTER OF SANTA MONICA LLC
Q
1,653,361
FAIR MARKET VALUE
(16)
ENDOSCOPY CENTER OF SANTA MONICA LLC
R
2,093,777
FAIR MARKET VALUE
(17)
TORRANCE HEALTH ASSOCIATION
B
4,996,088
FAIR MARKET VALUE
(18)
TORRANCE MEMORIAL MEDICAL CENTER
A
482,329
FAIR MARKET VALUE
(19)
TORRANCE MEMORIAL MEDICAL CENTER
D
39,625,000
FAIR MARKET VALUE
Schedule R (Form 990) 2019
Page 4
Schedule R (Form 990) 2019
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) 2019
Page 5
Schedule R (Form 990) 2019
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2019
Additional Data
Software ID:
Software Version: