2019-11-14T16:58:42-06:00 2018-12-31 ERNST & YOUNG US LLP 4365 EXECUTIVE DRIVE SUITE 1600 SAN DIEGO CA 92121 990 2018-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 NORTH BRENT STREET VENTURA CA 93003 DAVID GLYER CFO 8056525001 2019-11-11 true JOCELYNE MILLER P00634378 8585357200 172.88.250.179 33577420193185000045 2019-11-14 P 3DBAB0EB33778539E101A99DBA01C098976B94C3 F991D6D3E7059131D89F76663626030BF402C6D1 2018 2020-03-31 21:24:44Z LYDIA HOPPS 147 NORTH BRENT STREET VENTURA CA 93003 415292 false X N/A X 1983 CA SEE SCHEDULE O 16 14 0 16 0 302072 352154 0 0 344 330 -28857 -98517 273559 253967 316718 115256 0 0 20000 21800 0 0 37763 58885 51497 395603 188553 -122044 65414 409245 468644 137177 154517 272068 314127 X SEE SCHEDULE O false false 115256 115256 0 FUNDS RAISED THROUGH VARIOUS EVENTS WERE GIVEN TO COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS) TO SUPPORT COMMUNITY OUTREACH PROGRAMS AND THE CONSTRUCTION OF A NEW HOSPITAL. 855 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 116111 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 false 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 16 14 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 CAROLYN TEDESCO CMHF VICE PRESIDENT 1.0 0.0 X X 0 0 0 DEBORAH GOLDEN CMHF BOARD SECRETARY 1.0 0.0 X X 0 0 0 DONALD G GLOISTEN CMHF BOARD MEMBER 1.0 0.0 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 GARY K WILDE CMHS PRESIDENT & CEO 8.0 32.0 X 0 1056659 571998 MICHAEL ELLINGSON CMHS VP MKNG & DEV 8.0 32.0 X 0 275430 63546 EDITH MARSHALL CMHS AUXILIARY PRESIDENT 1.0 0.0 X 0 0 0 RICHARD FAVOR CMHF BOARD MEMBER (END 11/18) 1.0 0.0 X 0 0 0 WILLIAM J KEARNEY CMHF BOARD MEMBER (END 10/18) 1.0 0.0 X 0 0 0 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 0 1332089 635544 0 false true false 0 240652 111502 0 352154 0 330 330 0 0 0 0 0 0 62808 240652 161325 -98517 -98517 0 0 0 0 0 0 0 253967 -98187 115256 115256 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21800 0 21800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3325 0 3325 0 0 0 0 0 8808 0 8808 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SPECIAL EVENT INDIRECT EXP. 37763 0 0 37763 ALL OTHER EXPENSES 1601 855 746 0 188553 116111 34679 37763 0 0 0 175663 261699 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 233582 206945 409245 468644 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 137177 154517 137177 154517 X 103360 144044 168708 170083 0 0 272068 314127 409245 468644 65414 -23355 0 0 0 X false true X true false X 383738 440750 406159 302072 352154 1884873 0 0 383738 440750 406159 302072 352154 1884873 41951 1842922 4430 625 427 344 330 6156 0 0 1891029 0.97456 0.96851 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 206945 206945 0 CHARITABLE REM. TRUST LIABILITY 107006 DUE TO COMMUNITY MEMORIAL HEALTH SYSTEM 47511 154517 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, 2018 OR 2017. 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 2014. BENEFACTOR BALL 192310 160132 32178 45229 24817 3500 7293 JOINT EVENT 111150 80520 30630 19993 27983 27300 5210 0 303460 240652 62808 65222 52800 30800 12503 161325 -98517 EVENT DISCRIPTIONS EVENT #1: BENEFACTORS BALL, HELD 04/14/2018; EVENT #2: JOINT EVENT, HELD 09/29/2018 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 NORTH BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 115256 0 MEDICAL EQUIP & HOSP CONSTRUCT PROGRAM SUPPORT 1 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 (NEW HOSPITAL CAPITAL). REPORTING OF GRANT USAGE IS DISCLOSED AT THE ORGANIZATION'S BOARD MEETINGS. false true false false false false false true false GARY K WILDE CMHS PRESIDENT & CEO 0 671582 0 2700 0 382377 0 566648 0 5350 0 1628657 0 369356 MICHAEL ELLINGSON CMHS VP MKNG & DEV 0 223482 0 2333 0 49615 0 63048 0 498 0 338976 0 44628 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 ARE FUNDED BASED ON AN ANNUAL VALUATION OF THE LIABILITY. THE BOARD OF DIRECTORS HAS DESIGNATED ASSETS TO BE SEGREGATED TO FUND THE SERPS. HOWEVER, THE ASSETS ARE NOT HELD IN TRUST OR OTHERWISE LEGALLY RESTRICTED TO FUND THE PLANS. THE FOLLOWING INDIVIDUALS RECEIVED A SERP PAYOUT DURING THE YEAR (AS NOTED ON SCHEDULE J, PART II, COLUMN F, ALL OF THESE PAYOUTS, EXCLUDING ACCRUALS FOR THE 2018 YEAR, WERE PREVIOUSLY REPORTED ANNUALLY ON SCHEDULE J, PART II, COLUMN C, IN PRIOR YEARS 990S): GARY K. WILDE - $369,356 MICHAEL ELLINGSON - $44,628 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. 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 2018, 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, 2018. 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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