2018-11-12T20:38:40-06:00 2017-12-31 ERNST & YOUNG US LLP 4365 EXECUTIVE DRIVE SUITE 1600 SAN DIEGO CA 92121 990 2017-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 North Brent Street Ventura CA 93003 DAVID GLYER CFO 8056525050 2018-11-12 true JOCELYNE MILLER P00634378 8585357200 164.57.159.253 33577420183165000015 2018-11-12 P 856506003E7717BB4C5FA0BAF50AAA2B61E0405F 7BF2FB13954BDF038D64D0E8F5A7FFD3D5147910 2017 2019-02-21 02:37:17Z Lydia Hopps 147 North Brent Street Ventura CA 93003 345799 false X N/A X 1983 CA SEE SCHEDULE O 18 16 0 16 0 406159 302072 0 0 427 344 -52514 -28857 354072 273559 302468 316718 0 0 20000 20000 0 0 22815 107098 58885 429566 395603 -75494 -122044 638358 409245 266666 137177 371692 272068 X SEE SCHEDULE O false false 316718 316718 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 FACILITY. 1015 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 317733 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 X 18 16 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 JOANIE ABOU-SAMRA Board Member (Part Year) 1.0 0.0 X 0 0 0 ROBERT CHEATHAM Board Member 1.0 0.0 X 0 0 0 TRUDY COOK Board Member 1.0 0.0 X 0 0 0 MICHAEL ELLINGSON BD MEMBER/VP MKNG & DEV (CMHS) 8.0 32.0 X 0 890750 63825 RICHARD FAVOR Board Member 1.0 0.0 X 0 0 0 ANTHONY P FOWKES Board Member 1.0 0.0 X 0 0 0 DONALD G GLOISTEN Board Member 1.0 0.0 X 0 0 0 DEBORAH GOLDEN Secretary 1.0 0.0 X X 0 0 0 LYDIA HOPPS President 1.0 1.0 X X 0 0 0 WILLIAM J KEARNEY IMMEDIATE PAST PRESIDENT 1.0 1.0 X 0 0 0 JOSEPH KREUTZ TREASURER 1.0 0.0 X X 0 0 0 EDIE MARSHALL AUXILIARY PRESIDENT 1.0 26.0 X 0 0 0 SANDRA R MASIEL Board Member 1.0 0.0 X 0 0 0 BARBARA MEISTER Board Member 1.0 0.0 X 0 0 0 SEAN MORREALE Board Member (Part Year) 1.0 0.0 X 0 0 0 JOHN S SEDER MD Board Member 1.0 0.0 X 0 0 0 CAROLYN TEDESCO VICE PRESIDENT 1.0 0.0 X X 0 0 0 HEIDI WHITCOMB Board Member 1.0 0.0 X 0 0 0 GARY K WILDE BOARD MEM/PRES & CEO (CMHS) 8.0 32.0 X 0 1644972 461530 KATHRYN M WOODBURN BOARD MEMBER 1.0 0.0 X 0 0 0 0 2535722 525355 0 false true false 0 163067 139005 0 302072 0 344 344 0 0 0 0 0 0 43383 163067 72240 -28857 -28857 0 0 0 0 0 0 0 273559 -28513 316718 316718 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20000 0 20000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11080 0 11080 0 0 0 0 0 0 0 0 0 0 0 4242 0 4242 0 0 0 0 0 6085 0 6085 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 EX 22815 0 0 22815 ALL OTHER EXPENSES 14663 1015 13648 0 395603 317733 55055 22815 0 0 0 419752 175663 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 218606 233582 638358 409245 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 266666 137177 266666 137177 X 146351 103360 225341 168708 0 0 371692 272068 638358 409245 -122044 22420 0 0 0 X false true X true false X 312285 383738 440750 406159 302072 1845004 0 0 312285 383738 440750 406159 302072 1845004 46261 1798743 6394 4430 625 427 344 12220 0 0 1857224 0.96851 0.96161 X CHARITABLE REM. TRUST ASSETS 233582 233582 0 CHARITABLE REM. TRUST LIABILITY 110286 DUE TO COMMUNITY MEMORIAL HEALTH SYSTEM 26891 137177 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, 2017 OR 2016. 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 193700 153641 40059 33422 28882 4000 5936 JOINT EVENT 12750 9426 3324 0 206450 163067 43383 33422 28882 4000 5936 72240 -28857 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 NORTH BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 275542 0 MEDICAL EQUIP & HOSP CONSTRUCT PROGRAM SUPPORT OJAI VALLEY COMMUNITY HOSPITAL FDN 1306 MARICOPA HWY OJAI CA 93023 201982135 501(c)(3) 41176 0 PROGRAM SUPPORT 2 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). ALL CONTRIBUTIONS OTHER THAN TO CMHS ARE NOT MONITORED ONCE GIVEN AND LEFT UP TO THE DISCRETION OF THE GRANTEE. 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 MICHAEL ELLINGSON BD MEMBER/VP MKNG & DEV (CMHS) 0 226259 0 52788 0 611703 0 63351 0 474 0 954575 0 601338 GARY K WILDE BOARD MEM/PRES & CEO (CMHS) 0 672803 0 225288 0 746881 0 457613 0 3917 0 2106502 0 682616 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 2017 YEAR, WERE PREVIOUSLY REPORTED ANNUALLY ON SCHEDULE J, PART II, COLUMN C, IN PRIOR YEAR'S 990S): GARY K. WILDE - $682,616 MICHAEL ELLINGSON - $601,338 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 2016 AND 2017, 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 APRIL 2017. 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 GROSSMAN IMAGING CENTER OF CMH LLC 2001 N SOLAR DR SUITE 135 OXNARD CA 93030 371512002 IMAGING CENTER CA NA N/A BUENAVISTA MEDICAL PROPERTIES INC 168 NORTH BRENT STREET VENTURA CA 93003 770298516 RENTAL CA NA N/a BUENAVISTA MEDICAL PROPERTIES INC 147 N BRENT ST VENTURA CA 93003 770298516 REAL ESTATE DVLPM CA NA C Corp CALIFORNIA HEART INSTITUTE 147 N BRENT ST VENTURA CA 93003 770276145 BILLING SERVICES CA NA C Corp CHARITABLE REMAINDER ANNUITY TRUST (1) SUPPORT CA NA TRUST false true false false false false false false false false false true false true true true false false false FORM 990, SCHEDULE R, PART III ORGANIZATION NAME: GROSSMAN IMAGING CENTER OF CMH, LLC ORGANIZATION EIN: 37-1512002 ADDRESS: 2001 N. SOLAR DR., SUITE 135, OXNARD, CA 93030 ORGANIZATION NAME: BUENAVISTA MEDICAL PROPERTIES, LTD. ORGANIZATION EIN: 77-0275364 ADDRESS: 168 NORTH BRENT STREET, VENTURA, CA 93003