2020-10-06T18:26:54-05:00 2019-12-31 ERNST & YOUNG US LLP 4365 EXECUTIVE DR STE 1600 SAN DIEGO CA 92121 990 2019-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 NORTH BRENT STREET VENTURA CA 93003 JAMES CORWIN CFO 8056525001 2020-10-01 true JOCELYNE MILLER P00634378 8585357200 75.129.199.178 33577420202805000039 2020-10-06 P D82929CAA62A0C4D7060EA1070823E3249DA6E46 B8BDB5AE0F66B381787CBFFA17B30E7DD964212C 2019 2021-01-29 14:40:06Z LYDIA HOPPS 147 NORTH BRENT STREET VENTURA CA 93003 651170 false X WWW.CMHFVENTURA.ORG X 1983 CA SEE SCHEDULE O 14 12 0 15 0 0 352154 590309 0 0 330 398 -98517 -83060 253967 507647 115256 120891 0 0 21800 22510 0 0 39628 51497 77779 188553 221180 65414 286467 468644 765934 154517 131311 314127 634623 X SEE SCHEDULE O false false 120891 120891 0 FUNDS RAISED THROUGH VARIOUS EVENTS WERE GIVEN TO COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS) TO SUPPORT COMMUNITY OUTREACH PROGRAMS AND THE PURCHASE OF EQUIPMENT. 860 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 121751 true true false false false false false false false false false false false true true true false true false false false false false false true 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 true true false false false false false false X 14 12 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 CMHS PRESIDENT & CEO 4.0 36.0 X 0 1211212 396351 MICHAEL ELLINGSON CMHS VP MARKETING & DEVELOP. 4.0 36.0 X 0 335092 46001 ROBERT CHEATHAM CMHF BOARD MEMBER 1.0 0.0 X 0 0 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 HEIDI WHITCOMB CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 JOSEPH KREUTZ CMHF BOARD TREASURER 1.0 0.0 X X 0 0 0 KATHRYN M WOODBURN CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 LYDIA HOPPS CMHF BOARD PRESIDENT 1.0 0.0 X X 0 0 0 SANDRA R MASIEL CMHF BOARD MEMBER 1.0 0.0 X 0 0 0 EDITH MARSHALL CMHS AUXILIARY PRES (END 2/19) 1.0 0.0 X 0 0 0 CAROLYN TEDESCO CMHF VICE PRESIDENT (END 4/19) 1.0 0.0 X X 0 0 0 DONALD G GLOISTEN CMHF BOARD MEMBER (END 6/19) 1.0 0.0 X 0 0 0 MARY HARRISON CMHS AUXILIARY PRESIDENT 1.0 0.0 X 0 0 0 0 1546304 442352 0 false true false 0 283862 306447 46442 590309 0 398 398 0 0 0 0 0 0 60463 283862 143523 -83060 -83060 0 507647 -82662 120891 120891 0 0 0 0 0 22510 22510 0 0 0 0 0 23560 23560 0 0 0 11445 11445 0 1171 1171 0 0 0 0 0 0 0 0 0 0 SPECIAL EVENT INDIRECT EXP. 39628 39628 BANK FEES 888 888 CRAT SERVICES 860 860 PO BOX RENTAL 132 132 95 95 221180 121751 59801 39628 0 0 261699 527644 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 206945 238290 468644 765934 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154517 131311 154517 131311 X 144044 397785 170083 236838 314127 634623 468644 765934 286467 34029 X false true X true false X 440750 406159 302072 352154 590309 2091444 0 0 440750 406159 302072 352154 590309 2091444 120148 1971296 625 427 344 330 398 2124 0 0 2093568 0.94160 0.97456 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 238290 238290 0 CHARITABLE REM. TRUST LIABILITY 104323 DUE TO COMMUNITY MEMORIAL HEALTH SYS. 26988 131311 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, 2019 OR 2018. 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 2015. BENEFACTOR BALL 184550 157174 27376 5680 42005 1800 10097 JOINT EVENT 159775 126688 33087 22776 34360 23439 3366 0 344325 283862 60463 28456 76365 25239 13463 143523 -83060 EVENT DESCRIPTIONS EVENT #1: BENEFACTORS BALL, HELD 04/13/2019; EVENT #2: JOINT EVENT, HELD 10/12/2019 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 NORTH BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 111798 COMMUNITY OUTREACH & MEDICAL EQUIPMENT OJAI VALLEY COMMUNITY HOSPITAL FDN 1301 MARICOPA HWY OJAI CA 93023 201982135 501(c)(3) 9092 PROGRAM SUPPORT 2 0 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 EQUIPMENT AND BUILDING IMPROVEMENTS. REPORTING OF GRANT USAGE IS DISCLOSED AT THE ORGANIZATION'S BOARD MEETINGS. ALL CONTRIBUTIONS OTHER THAN TO CMHS ARE NOT MONITORED ONCE GIVEN AND ARE LEFT UP TO THE DISCRETION OF THE GRANTEE. false true false false false false false true false GARY K WILDE CMHS PRESIDENT & CEO 0 731385 0 200000 0 279827 0 392000 0 4351 0 1607563 0 266776 MICHAEL ELLINGSON CMHS VP MARKETING & DEVELOP. 0 231271 0 52500 0 51321 0 45468 0 533 0 381093 0 45866 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 4B ON APRIL 1, 2002, A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE 2002 SERP) WAS ESTABLISHED TO COVER SENIOR STAFF MEMBERS OF CMHS. FOR THE 2002 SERP, THE MONTHLY BENEFIT AT NORMAL RETIREMENT DATE (AGE 65) IS EQUAL TO THE AVERAGE MONTHLY COMPENSATION FOR THE THREE-YEAR PERIOD DURING WHICH COMPENSATION WAS THE HIGHEST, INCLUDING PERIODS BEFORE APRIL 1, 2002, AT THE FOLLOWING RATES: (I) 4% FOR THE CEO AND 2% FOR OTHER PARTICIPANTS THROUGH APRIL 4, 2004, AND (II) 5% FOR THE CEO, WHICH INCLUDES A CATCH UP PROVISION FOR A SERP BENEFIT FORFEITED FROM A PRIOR EMPLOYER AS A CONDITION OF HIS EMPLOYMENT AT CMH, AND 2% FOR OTHER PARTICIPANTS AFTER APRIL 4, 2004. PARTICIPANTS VEST AFTER TEN YEARS OF SERVICE AND THE ATTAINMENT OF AGE 60, INCLUDING SERVICE PRIOR TO THE EFFECTIVE DATE, OR ATTAINMENT OF AGE 65, WHICHEVER IS EARLIER. TOGETHER, THE 1990 SERP AND THE 2002 SERP ARE REFERRED TO AS SERPS. THE SERPS WERE FUNDED BASED ON AN ANNUAL VALUATION OF THE LIABILITY. THE BOARD OF DIRECTORS HAD DESIGNATED ASSETS TO BE SEGREGATED TO FUND THE SERPS, WHICH WERE INCLUDED IN ASSETS LIMITED TO USE OR DEFERRED COMPENSATION PLANS AS OF DECEMBER 31, 2018. HOWEVER, THE ASSETS WERE NOT HELD IN TRUST OR, OTHERWISE, LEGALLY RESTRICTED TO FUND THE PLANS. THE SERP WAS TERMINATED ON SEPTEMBER 30, 2019, AND DISTRIBUTIONS OF PLAN ASSETS WERE MADE TO PARTICIPANTS. BELOW ARE THE TAXABLE DISTRIBUTIONS TO PLAN PARTICIPANTS AS REPORTED ON SCHEDULE J, PART II: GARY K. WILDE - $266,776 MICHAEL ELLINGSON - $45,866 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 1 46442 FMV false true false SCHEDULE M, PART I, COLUMN B THE NUMBER REPORTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 BOARD MEMBERS ON AN ANNUAL BASIS. SUCH STATEMENTS ENSURE FULL DISCLOSURE OF FINANCIAL INTERESTS AND TRANSACTIONS WHERE CONFLICT OF INTEREST IS A POSSIBILITY, AND ENSURE THE AVOIDANCE OF POTENTIAL CONFLICTS OF INTEREST IN CHOOSING NEW DIRECTORS. THE CMHS POLICY REQUIRES DIRECTORS TO DISQUALIFY THEMSELVES FROM MAKING A DECISION WHEN A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, LINE 15A & 15B PLEASE SEE BELOW FOR THE PROCESS USED BY COMMUNITY MEMORIAL HEALTH SYSTEM, THE ORGANIZATION'S TAX EXEMPT PARENT, TO REVIEW COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. IN 2019, 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 MAY, 2019. 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. 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