2022-11-09T10:51:00-06:00 2021-12-31 ERNST & YOUNG US LLP 4365 EXECUTIVE DR STE 1600 SAN DIEGO CA 92121 990 2021-01-01 953847251 Community Memorial Healthcare Foundation % KATHRYN YAMADA COMM 8056525001 147 NORTH BRENT STREET VENTURA CA 93003 JAMES CORWIN CFO 8056525001 2022-11-07 true JAMES CORWIN 999009999 P00634378 8585357200 2 2021 2022-09-23 18:48:47Z LYDIA HOPPS 147 NORTH BRENT STREET VENTURA CA 93003 729000 false X WWW.CMHFVENTURA.ORG X 1983 CA SCHEDULE O 16 13 0 14 0 0 1189936 724170 0 0 478 498 -2862 4332 1187552 729000 130518 965079 0 0 23003 11508 0 0 0 29487 17396 183008 993983 1004544 -264983 1774281 1540723 111109 93019 1663172 1447704 X SEE SCHEDULE O false false 965079 965079 0 FUNDS RAISED THROUGH VARIOUS EVENTS WERE GIVEN TO COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS) TO SUPPORT COMMUNITY OUTREACH PROGRAMS, CAREGIVER NAVIGATOR PROGRAM, AND THE PURCHASE OF EQUIPMENT. 965079 true true false false false false false false false false false false false true true true false true false false false false false false false false false true false true false false false false false false false false true false false false false true true false false false true 0 0 0 false false false false false false false false false false false false X 16 13 false false false false true true true true true false false true true true true true true false false false CA X KATHRYN YAMADA 8056525012 147 NORTH BRENT STREET VENTURA CA 93003 GARY K WILDE BOARD MEMBER/CMHS PRES & CEO 4.0 36.0 X 0 1023407 25684 MICHAEL ELLINGSON BOARD MEMBER/CMHS VP 4.0 36.0 X 0 213472 15608 CHRIS D JOHNSON MD CMHF BOARD MEMBER - EFF 6/8/21 1.0 1.0 X 0 16775 0 ANTHONY P FOWKES CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 BARBARA MEISTER CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 DEBORAH GOLDEN CMHF BOARD SECRETARY 1.0 0.0 X X 0 0 0 DR JOHN S SEDER CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 GERTRUDE COOK CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 HECTOR GOMEZ CMHF BOARD MEMBER EFF 1/21/21 1.0 0.0 X 0 0 0 HEIDI WHITCOMB CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 JOSEPH KREUTZ CMHF VICE PRESIDENT 1.0 0.0 X X 0 0 0 LINDA PETTIT CMHF BOARD MEMBER EFF 1/21/21 1.0 0.0 X 0 0 0 LYDIA HOPPS CMHF BOARD PRESIDENT 1.0 0.0 X X 0 0 0 MICHAEL FARRELL CHMF BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT CHEATHAM CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 ROY SCHNEIDER CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 0 1253654 41292 0 false true false 0 9957 714213 201642 724170 0 498 498 0 0 0 0 0 0 4332 9957 0 4332 4332 0 0 0 0 0 0 0 729000 4830 965079 965079 0 0 0 0 0 11508 11508 0 0 0 0 0 13599 13599 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BANK FEES 3495 3495 0 PO BOX RENTAL 132 132 0 OTHER EXPENSES 170 170 0 993983 965079 28904 0 0 0 1002503 1229240 500000 0 0 0 0 0 0 0 0 0 0 0 14926 14426 0 0 0 0 0 0 0 0 0 0 256852 297057 1774281 1540723 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 111109 93019 111109 93019 X 1161145 903934 502027 543770 1663172 1447704 1774281 1540723 -264983 49515 X false true X true false X 302072 352154 590309 1189936 724170 3158641 0 0 302072 352154 590309 1189936 724170 3158641 624174 2534467 344 330 398 478 498 2048 0 0 3160689 0.80187 0.88088 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 297057 297057 0 CHARITABLE REM. TRUST LIABILITY 89570 DUE TO CMHS 3449 93019 X SCHEDULE D, PART X, LINE 2 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION IS INCLUDED WITHIN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR COMMUNITY MEMORIAL HEALTH SYSTEM ("THE SYSTEM"). THE FOLLOWING FOOTNOTE IS FROM THE CONSOLIDATED FINANCIAL STATEMENTS: THE SYSTEM ACCOUNTS FOR INCOME TAXES UNDER THE PROVISIONS OF ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. UNDER ASC 740, THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS MAY BE RECOGNIZED ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED, BASED SOLELY ON ITS TECHNICAL MERITS, WITH THE TAXING AUTHORITY HAVING FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE SYSTEM RECORDS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS FROM UNCERTAIN TAX POSITIONS AS DISCRETE TAX ADJUSTMENTS IN THE FIRST INTERIM PERIOD THAT THE MORE-LIKELY-THAN-NOT THRESHOLD IS NOT MET. THE SYSTEM RECOGNIZES DEFERRED TAX ASSETS AND LIABILITIES FOR TEMPORARY DIFFERENCES BETWEEN THE FINANCIAL REPORTING BASIS AND THE TAX BASIS OF ITS ASSETS AND LIABILITIES ALONG WITH NET OPERATING LOSS AND TAX CREDIT CARRYOVERS FOR TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA. THE SYSTEM COMPLETED AN ANALYSIS OF ITS TAX POSITION, IN ACCORDANCE WITH ASC 740, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. NO SIGNIFICANT TAX LIABILITY FOR UNRECOGNIZED TAX BENEFITS, INTEREST, OR PENALTIES WAS ACCRUED AS OF DECEMBER 31, 2021 OR 2020. THE SYSTEM IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE SYSTEM BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018. true COMMUNITY MEMORIAL HEALTH SYSTEM 147 NORTH BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 965079 COMMUNITY OUTREACH & MED EQUIP PROGRAM SUPPORT 1 FORM 990, SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE GRANTS MADE BY COMMUNITY MEMORIAL HEALTHCARE FOUNDATION ARE ONLY GIVEN TO 501(C)(3) ORGANIZATIONS INCLUDING COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS). COMMUNITY MEMORIAL HEALTH SYSTEM RECEIVES RESTRICTED GRANTS FROM THE ORGANIZATION FOR MINOR EQUIPMENT AND HEALTH SERVICES PROGRAM. REPORTING OF GRANT USAGE IS DISCLOSED AT THE ORGANIZATION'S BOARD MEETINGS. false false false false false false false true GARY K WILDE BOARD MEMBER/CMHS PRES & CEO 0 770220 0 217850 0 35337 0 11600 0 14084 0 1049091 0 0 MICHAEL ELLINGSON BOARD MEMBER/CMHS VP 0 160819 0 42784 0 9869 0 8448 0 7160 0 229080 0 0 SCHEDULE J, PART I, LINE 3 THE HEALTH SYSTEM PAYS EXECUTIVE COMPENSATION AND ISSUES W-2S. THE HEALTH SYSTEM USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO OF THE HEALTH SYSTEM: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. SEE SCHEDULE O NARRATIVE FOR PART VI, LINE 15 FOR A FULL DESCRIPTION OF THE COMPENSATION APPROVAL PROCESS COMPLETED BY COMMUNITY MEMORIAL HEALTH SYSTEM. SCHEDULE J PART I,LINE 7 BONUSES ARE AWARDED TO EXECUTIVES BASED ON THEIR CONTRIBUTION TO THE OVERALL GOALS OF THE SYSTEM, THEIR ACHIEVEMENT OF INDIVIDUAL GOALS AND WITH REGARD TO REASONABLE COMPENSATION PRACTICES FOR COMPARABLE POSITIONS IN LIKE ORGANIZATIONS. THE COMPENSATION COMMITTEE REVIEWS AND RECOMMENDS THE BONUSES AND MOVES FOR APPROVAL BY THE BOARD OF TRUSTEES. X 3 201642 FMV false true false FORM 990, PART I, LINE 1 AND PART III, LINE 1 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION WHOSE ACTIVITIES ARE TO BE OPERATED AND CONDUCTED IN THE PROMOTION OF ITS CHARITABLE OBJECTIVES AND PURPOSES TO RAISE FUNDS AND ENGAGE IN OTHER ACTIVITIES RELATED TO THE SUPPORT OF THE MISSION AND GOALS OF COMMUNITY MEMORIAL HEALTH SYSTEM. FORM 990, PART VI, LINES 6, 7A, AND 7B COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS) IS THE SOLE MEMBER OF COMMUNITY MEMORIAL HEALTHCARE FOUNDATION (CMHF). CMHS APPOINTS CMHF BOARD MEMBERS, AND CMHS HAS TO APPROVE ANY CHANGES TO CMHF BYLAWS OR ARTICLES. FORM 990, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS PREPARED AND THEN REVIEWED BY MANAGEMENT. PRIOR TO ITS FILING, A DRAFT OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED BY AND COLLECTED FROM THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. SUCH STATEMENTS ARE DESIGNED TO PROVIDE FULL DISCLOSURE OF FINANCIAL INTERESTS AND TRANSACTIONS WHERE CONFLICTS OF INTEREST ARE A POSSIBILITY, AND HELP TO AVOID POTENTIAL CONFLICTS OF INTEREST IN CHOOSING NEW DIRECTORS. THE POLICY OF CMHS REQUIRES EACH DIRECTOR TO DISQUALIFY HIMSELF/HERSELF FROM MAKING A DECISION WHERE HE/SHE HAS A CONFLICT OF INTEREST. FORM 990, PART VI, LINE 15A & 15B PLEASE SEE BELOW FOR THE PROCESS USED BY COMMUNITY MEMORIAL HEALTH SYSTEM, THE ORGANIZATIONS TAX EXEMPT PARENT, TO REVIEW COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. IN 2021, THE ORGANIZATION USED AN INDEPENDENT CONSULTANT TO SURVEY EXECUTIVE COMPENSATION. NATIONWIDE SURVEYS WERE USED TO COMPARE THE COMPENSATION OF THE HEALTH SYSTEM'S EXECUTIVE STAFF TO THE 50TH PERCENTILE OF THOSE SURVEYED AND BY ORGANIZATIONAL SIZE AND SCOPE. THE BOARD COMPENSATION COMMITTEE IS RESPONSIBLE FOR ENGAGING THE INDEPENDENT COMPENSATION CONSULTANT AND FOR DETERMINING THE COMPENSATION OF THE CEO. THE COMPENSATION FOR ALL OTHER EXECUTIVES IS DETERMINED BY THE CEO AND SUBJECT TO THE APPROVAL BY THE BOARD COMPENSATION COMMITTEE. THE RECOMMENDATION OF THE BOARD COMPENSATION COMMITTEE IS THEN APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. THE PROCESS WAS LAST COMPLETED IN AUGUST 2020. FORM 990, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS, FORM 990 TAX RETURNS, GOVERNING AND ORGANIZATIONAL DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE THROUGH THE ADMINISTRATIVE OFFICES AND ARE PROVIDED UPON REQUEST. COMMUNITY MEMORIAL HEALTH SYSTEM 147 NORTH BRENT STREET VENTURA CA 93003 951683892 HEALTH CARE CA 501(c)(3) 3 NA false BUENAVISTA MEDICAL PROPERTIES SEE PART VII VENTURA CA 93003 770275364 RENTAL CA NA N/A GROSSMAN IMAGING CENTER OF CMH SEE PART VII VENTURA CA 93003 371512002 IMAGING CENTE CA NA N/A BUENAVISTA MEDICAL PROPERTIES INC 147 NORTH BRENT STREET VENTURA CA 93003 770298516 REAL ESTATE DVLPM CA na C Corp true CALIFORNIA HEART INSTITUTE 147 NORTH BRENT STREET VENTURA CA 93003 770276145 BILLING SERVICES CA NA C Corp true CHARITABLE REMAINDER ANNUITY TRUST 147 NORTH BRENT STREET VENTURA CA 93003 207256224 ANNUITY TRUST CA NA Trust true false true false false false false false false false false false true false true true true false false false SCHEDULE R, PART III ORGANIZATION NAME: BUENAVISTAL MEDICAL PROPERTIES, LTD. ORGANIZATION EIN: 77-0275364 ADDRESS: 168 NORTH BRENT STREET, VENTURA, CA 93003 ORGANIZATION NAME: GROSSMAN IMAGING CENTER OF CMH, LLC ORGANIZATION EIN: 37-1512002 ADDRESS: 2001 N. SOLAR DR., SUITE 135, OXNARD, CA 93030