2016-11-03T13:17:59-05:00 2015-12-31 ERNST & YOUNG US LLP 560 MISSION STREET SUITE 1600 SAN FRANCISCO CA 94105 990 2015-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 NORTH BRENT STREET VENTURA CA 93003 DAVID GLYER CFO 8056525050 2016-11-02 true EVA NITTA P01286320 4158948000 2015 2017-02-10 21:41:12Z Lydia Hopps 147 NORTH BRENT STREET VENTURA CA 93003 564201 false X N/A X 1983 CA SEE SCHEDULE O 21 19 0 19 0 383738 441914 0 0 11834 625 -35813 -38108 359759 404431 667752 348801 0 0 6000 8000 0 0 42490 120465 81163 794217 437964 -434458 -33533 721428 651611 238144 210917 483284 440694 X SEE SCHEDULE O false false 348801 348801 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. 910 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 349711 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 21 19 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 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 Debbie Golden BOARD MEMBER 1.0 0.0 X 0 0 0 Lydia Hopps President 1.0 0.0 X X 0 0 0 Lynn Jacobs Secretary 1.0 0.0 X X 0 0 0 William J Kearney Board Member 1.0 1.0 X 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 Mel Sheeler Vice President/Acting Tresurer 1.0 0.0 X 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 Gary K Wilde BOARD MEMBER/PRES & CEO (CMHS) 8.0 40.0 X 0 5145671 512542 Kathryn M Woodburn Board Member 1.0 0.0 X 0 0 0 Robert Cheatham Board Member 1.0 0.0 X 0 0 0 Joanie Abou-Samra Board Member 1.0 0.0 X 0 0 0 Joe Kreutz Board Member 1.0 0.0 X 0 0 0 Dorothy Jue Lee Board Member 1.0 0.0 X 0 0 0 Michael Ellingson BD MEMBER/VP MKNG & DEV (CMHS) 8.0 32.0 X 0 261774 66062 Sandra Frandsen Auxiliary President 1.0 17.0 X 0 0 0 Nicolette Sloan Treasurer (Part Year) 1.0 0.0 X X 0 0 0 Gary L Wolfe Board Member 1.0 1.0 X 0 0 0 Trudy Cook Board Member 1.0 0.0 X 0 0 0 0 5407445 578604 0 false true false 0 281078 160836 0 441914 0 625 625 0 0 0 0 0 0 0 0 0 0 0 0 121662 281078 159770 -38108 -38108 0 0 0 404431 -37483 348801 348801 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8000 0 8000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10290 0 10290 0 0 0 0 0 0 0 0 0 0 0 18349 18349 0 0 0 0 1874 0 1874 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 42490 0 0 42490 ALL OTHER EXPENSES 8160 910 7250 0 437964 349711 45763 42490 0 0 0 484102 426750 0 0 0 0 0 0 0 0 0 0 0 0 0 7589 0 0 0 0 5122 0 0 0 0 0 0 0 232204 217272 721428 651611 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 238144 210917 238144 210917 X 191938 167204 291346 273490 0 0 483284 440694 721428 651611 -33533 -9057 0 0 0 X false true X true false X 350301 390884 312285 383738 440750 1877958 0 0 350301 390884 312285 383738 440750 1877958 80144 1797814 16167 16054 6394 4430 625 43670 0 0 1921628 0.93557 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 217272 217272 0 CHARITABLE REM. TRUST LIABILITY 122884 DUE TO COMMUNITY MEMORIAL HEALTH 88033 210917 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, 2015 OR 2014. GOLD DUST GALA 148750 110997 37753 0 0 6475 29835 4712 2276 JOINT MESSINA 215840 134987 80853 0 0 29497 24347 44064 4041 1 38150 35094 3056 0 0 3091 323 0 11109 402740 281078 121662 0 0 39063 54505 48776 17426 159770 -38108 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 N BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 301180 MEDICAL EQUIPMENT & NEW HOSPITAL CONSTRUCTION OJAI VALLEY COMMUNITY HOSPITAL FDN 1306 MARICOPA HWY OJAI CA 93023 201982135 501(c)(3) 47621 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 MEMBER/PRES & CEO (CMHS) 0 644772 0 153600 0 4347299 0 507314 0 5228 0 5658213 0 4228913 Michael Ellingson BD MEMBER/VP MKNG & DEV (CMHS) 0 212148 0 28443 0 21183 0 63710 0 2352 0 327836 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 CMHS, 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. THE SERP IS FUNDED BASED ON AN ANNUAL VALUATION OF THE LIABILITY. THE BOARD OF DIRECTORS HAS DESIGNATED ASSETS TO BE SEGREGATED TO FUND THE SERP. HOWEVER, THE ASSETS ARE NOT HELD IN TRUST OR OTHERWISE LEGALLY RESTRICTED TO FUND THE PLAN. 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 2015 YEAR, WERE PREVIOUSLY REPORTED ANNUALLY ON SCHEDULE J, PART II, COLUMN C, IN PRIOR YEARS 990S): GARY K. WILDE - $4,228,913 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 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 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. THE ORGANIZATION USES AN INDEPENDENT CONSULTANT TO SURVEY EXECUTIVE COMPENSATION ON AN ANNUAL BASIS. TWO 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. THE PROCESS TO REVIEW COMPENSATION WAS LAST COMPLETED NOVEMBER 2015. 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 Drive Suite 135 Oxnard CA 93030 371512002 IMAGING CENTER CA NA N/A BUENAVISTA MEDICAL PROPERTIES LTD 168 N 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