2017-11-13T19:14:24-06:00 2016-12-31 ERNST & YOUNG US LLP 4370 LA JOLLA VILLAGE DR STE 500 SAN DIEGO CA 92122 990 2016-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 North Brent Street Ventura CA 93003 DAVID GLYER CFO 8056525050 2017-11-10 true JOCELYNE MILLER P00634378 8585357200 164.57.159.254 33577420173175000056 2017-11-13 P 766D71CAC641970255F07AED5FCBE6405FEC204C 81F9666D02272135E8BF02D72ABCCEB4470637ED 2016 2017-02-10 21:41:12Z Lydia Hopps 147 North Brent Street Ventura CA 93003 535458 false X N/A X 1983 CA SEE SCHEDULE O 19 17 0 19 0 441914 406159 0 0 625 427 -38108 -52514 404431 354072 348801 302468 0 0 8000 20000 0 0 76295 81163 107098 437964 429566 -33533 -75494 651611 638358 210917 266666 440694 371692 X SEE SCHEDULE O false false 302468 302468 0 FUNDS RAISED THROUGH VARIOUS EVENTS WERE GIVEN TO COMMUNITY MEMORIAL HEALTH SYSTEM (CMHS)TO SUPPORT COMMUNITY OUTREACH PROGRAMS AS WELL AS THE CONSTRUCTION OF A NEW HOSPITAL FACILITY. 1045 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 303513 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 19 17 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 N BRENT STREET VENTURA CA 93003 TRUDY COOK SECRETARY 1.0 0.0 X X 0 0 0 JOSEPH KREUTZ TREASURER 1.0 0.0 X X 0 0 0 JOANIE ABOU-SAMRA BOARD MEMBER 1.0 0.0 X 0 0 0 DEBORAH GOLDEN BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT CHEATHAM BOARD MEMBER 1.0 0.0 X 0 0 0 ANTHONY P FOWKES BOARD MEMBER 1.0 0.0 X 0 0 0 DONALD GLOISTEN BOARD MEMBER 1.0 0.0 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 1.0 0.0 X 0 0 0 JOHN SEDER MD BOARD MEMBER 1.0 0.0 X 0 0 0 CAROLYN TEDESCO BOARD MEMBER 1.0 0.0 X 0 0 0 HEIDI WHITCOMB BOARD MEMBER 1.0 0.0 X 0 0 0 KATHRYN M WOODBURN BOARD MEMBER 1.0 0.0 X 0 0 0 GARY K WILDE BOARD MEM/PRES & CEO (CMHS) 8.0 32.0 X 0 1063145 538450 MEL SHEELER VICE PRESIDENT (PART YEAR) 1.0 0.0 X X 0 0 0 LYNN JACOBS SECRETARY (PART YEAR) 1.0 0.0 X 0 0 0 LYDIA HOPPS PRESIDENT 1.0 1.0 X X 0 0 0 WILLIAM J KEARNEY BOARD MEMBER 1.0 1.0 X 0 0 0 MICHAEL ELLINGSON BD MEMBER/VP MKNG & DEV (CMHS) 8.0 32.0 X 0 235115 70598 EDIE MARSHALL AUXILIARY PRESIDENT 1.0 17.0 X 0 0 0 0 1298260 609048 0 false true false 0 290998 115161 0 406159 0 427 427 0 0 0 0 0 0 128872 290998 181386 -52514 -52514 0 0 0 0 0 0 0 354072 -52087 302468 302468 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 10650 10650 0 0 0 0 0 0 0 0 0 0 0 13429 13429 0 0 0 0 0 769 769 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 76295 0 0 76295 ALL OTHER EXPENSES 5955 1045 4910 0 429566 303513 49758 76295 0 0 0 426750 419752 0 0 0 0 0 0 0 0 0 0 0 0 7589 0 0 0 0 0 0 0 0 0 0 0 0 0 217272 218606 651611 638358 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210917 266666 210917 266666 X 167204 146351 273490 225341 0 0 440694 371692 651611 638358 -75494 6492 0 0 0 X false true X true false X 390884 312285 383738 440750 406159 1933816 0 0 390884 312285 383738 440750 406159 1933816 47374 1886442 16054 6394 4430 625 427 27930 0 0 1961746 0.96161 0.93557 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 218606 218606 0 CHARITABLE REM. TRUST LIABILITY 117730 DUE TO COMMUNITY MEMORIAL HEALTH 148936 266666 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 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 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 AT DECEMBER 31, 2016 OR 2015. 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 2008. BENEFACTOR BALL 143908 103159 40749 13208 34092 750 3860 JOINT EVENT 242424 156433 85991 29431 24272 56425 4815 1 33538 31406 2132 3366 0 0 11167 419870 290998 128872 46005 58364 57175 19842 181386 -52514 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 N BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 247952 0 MEDICAL EQUIPMENT & NEW HOSPITAL CONSTRUCTION OJAI VALLEY COMMUNITY HOSPITAL FDN 1306 MARICOPA HWY OJAI CA 93023 201982135 501(c)(3) 54516 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 GARY K WILDE BOARD MEM/PRES & CEO (CMHS) 0 644648 0 2932 0 415565 0 533098 0 5352 0 1601595 0 372198 MICHAEL ELLINGSON BD MEMBER/VP MKNG & DEV (CMHS) 0 217684 0 2900 0 14531 0 70282 0 316 0 305713 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 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 individual received a SERP payout during the year (as noted on Schedule J, Part II, Column F, all of these payouts, excluding accruals for the 2016 year, were previously reported annually on Schedule J, Part II, Column C, in prior year's 990s): Gary K. Wilde - $372,198 SCHEDULE J, PART I, LINE 7 BONUSES ARE AWARDED TO EXECUTIVES BASED UPON 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 ATICLES. 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 THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER IS PAID BY ITS TAX EXEMPT PARENT, COMMUNITY MEMORIAL HEALTH SYSTEM, AND IS DISCLOSED AS A PERSON PAID BY A RELATED ORGANIZATION. PLEASE SEE BELOW FOR PROCESS USED BY COMMUNITY MEMORIAL HEALTH SYSTEM. IN 2015 AND 2016, 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 2016. 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 HEALTHCARE CA 501(c)(3) 3 NA false GROSSMAN IMAGING CENTER OF CMH 2001 N SOLAR DR SUITE 135 OXNARD CA 93030 371512002 IMAGING CENTER CA NA N/A BUENAVISTA MEDICAL PROPERTIES LTD 168 NORTH BRENT STREET VENTURA CA 93003 770275364 Rental CA NA N/A BUENAVISTA MEDICAL PROPERTIES INC 147 N BRENT STREET VENTURA CA 93003 770298516 REAL ESTATE DVLPM CA NA C Corp CALIFORNIA HEART INSTITUTE 147 N BRENT STREET 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