2015-10-29T16:33:54-05:00 2014-12-31 ERNST & YOUNG US LLP 4370 LA JOLLA VILLAGE DR STE 500 SAN DIEGO CA 92122 990 2014-01-01 953847251 COMMUNITY MEMORIAL HEALTHCARE FOUNDATION % KATHRYN YAMADA COMM 8056525001 147 NORTH BRENT STREET VENTURA CA 93003 DAVID GLYER CFO 2015-10-26 EVA NITTA P01286320 8585357200 2014 2016-02-25 16:41:14Z WILLIAM KEARNEY 147 NORTH BRENT STREET VENTURA CA 93003 871615 false X N/A X 1983 CA SEE SCHEDULE 0 23 21 0 21 0 312285 383738 0 0 6394 11834 -2304 -35813 316375 359759 187712 667752 0 0 21500 6000 0 0 80645 80837 120465 290049 794217 26326 -434458 1127912 721428 188414 238144 939498 483284 X SEE SCHEDULE O false false 667752 667752 0 FUNDS RAISED THROUGH VARIOUS EVENTS WERE GIVEN TO CMHS TO SUPPORT COMMUNITY OUTREACH PROGRAMS AS WELL AS THE CONSTRUCTION OF A NEW HOSPITAL FACILITY. 847 0 0 OTHER PROGRAM SERVICE EXPENSES TO SUPPORT COMMUNITY MEMORIAL HEALTH SYSTEM. 0 0 0 668599 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 23 21 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 Peter McKenzie BOARD MEMBER/EVENT COMM. CHAIR 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 244618 65482 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/EVENT COMM. CHAIR 1.0 0.0 X 0 0 0 William L Hart MD Board Member 1.0 1.0 X 0 0 0 Lydia Hopps Secretary 1.0 0.0 X X 0 0 0 Lynn Jacobs Board Member 1.0 0.0 X 0 0 0 William J Kearney President 1.0 1.0 X X 0 0 0 Dorothy Jue Lee 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 Mel Sheeler Treasurer 1.0 0.0 X X 0 0 0 Carolyn Tedesco BOARD MEMBER/EVENT COMM. CHAIR 1.0 0.0 X 0 0 0 Kathryn B Weldon CMHS Auxiliary President 1.0 40.0 X 0 0 0 Heidi Whitcomb BOARD MEMBER/EVENT COMM. CHAIR 1.0 0.0 X 0 0 0 Gary K Wilde BOARD MEMBER/PRES & CEO (CMHS) 8.0 40.0 X X 0 780831 466605 Gary L Wolfe Board Member 1.0 1.0 X 0 0 0 Kathryn M Woodburn Board Member 1.0 0.0 X 0 0 0 Nicolette Sloan 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 Margie Stites Board Member (Part Year) 1.0 0.0 X 0 0 0 Loye Barton Board Member (Part Year) 1.0 0.0 X 0 0 0 Norm Weitzel Board Member (Part Year) 1.0 0.0 X 0 0 0 0 1025449 532087 0 false true false 0 230555 153183 0 383738 0 4430 4430 0 0 0 0 0 366084 358680 7404 7404 7404 117363 230555 153176 -35813 -35813 0 0 0 359759 -23979 667752 667752 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6000 0 6000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10600 0 10600 0 0 0 0 0 0 0 0 0 0 0 18528 18528 369 0 369 0 1700 0 1700 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 80645 0 0 80645 ALL OTHER EXPENSES 8623 847 7776 0 794217 668599 44973 80645 0 0 508212 484102 0 0 0 0 0 0 0 0 0 0 0 0 20933 0 0 0 0 0 367452 5122 0 0 0 0 0 0 231315 232204 1127912 721428 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 188414 238144 188414 238144 X 435815 191938 503683 291346 0 0 939498 483284 1127912 721428 -434458 -21756 X false true X true false X X 1 COMMUNITY MEMORIAL HEALTH SYSTEM 951683892 03 true 667752 0 1 667752 true false false false false false false false false false false false false false false true false SUPPLEMENTAL INFORMATION AS A SUPPORTING ORGANIZATION TO COMMUNITY MEMORIAL HEALTH SYSTEM (THE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CHARITABLE REM. TRUST ASSETS 232204 232204 0 CHARITABLE REM. TRUST LIABILITY 129437 DUE TO COMMUNITY MEMORIAL HEALTH 108707 238144 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 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, 2014 OR 2013. GOLD DUST GALA 101823 60540 41283 6384 13895 5000 11700 JOINT MESSINA 213506 137676 75830 45997 24881 22918 6053 1 32589 32339 250 6544 932 0 8872 347918 230555 117363 58925 39708 27918 26625 153176 -35813 true COMMUNITY MEMORIAL HEALTH SYSTEM 147 N BRENT STREET VENTURA CA 93003 951683892 501(c)(3) 667752 0 MEDICAL EQUIPMENT & NEW HOSPITAL CONSTRUCTION 1 FORM 990, SCHEDULE I PROCEDURES FOR MONITORING USAGE OF GRANTS COMMUNITY MEMORIAL HEALTH SYSTEM RECEIVES RESTRICTED GRANTS FROM THE ORGANIZATION TO PURCHASE SPECIFIC MEDICAL EQUIPMENT AND COVER COSTS OF SPECIFIC PROGRAM EXPENSES. 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 201994 0 27933 0 14691 0 63158 0 2324 0 310100 0 0 Gary K Wilde BOARD MEMBER/PRES & CEO (CMHS) 0 609961 0 128055 0 42815 0 461066 0 5539 0 1247436 0 0 SCHEDULE J, PART I, LINE 3 THE HEALTH SYSTEM PAYS EXECUTIVE COMPENSATION AND ISSUES W-2'S. 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 EFFECTIVE JANUARY 1, 1990, CMHS ESTABLISHED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE 1990 SERP) TO COVER SENIOR STAFF MEMBERS OF CMHS. THE 1990 SERP, WHICH WAS FROZEN EFFECTIVE DECEMBER 1, 1999, CALLS FOR BENEFITS TO BE PAID TO ELIGIBLE EMPLOYEES AT RETIREMENT BASED ON THE NUMBER OF YEARS OF SERVICE WITH CMH AND THE FIVE HIGHEST YEARS OF EARNED COMPENSATION. SERVICE AND SALARY AFTER 1999 ARE NOT COUNTED UNDER THE FROZEN PLAN. ON APRIL 1, 2002, A SECOND SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE 2002 SERP) BECAME EFFECTIVE. 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 AND 2% FOR OTHER PARTICIPANTS AFTER APRIL 4, 2004. PARTICIPANTS VEST AFTER TEN YEARS OF SERVICE, 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. 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 THE FILING OF THE RETURNS, A DRAFT OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR COMMENT AND REVIEW. 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 ENSURE FULL DISCLOSURE OF FINANCIAL INTERESTS AND TRANSACTIONS WHERE CONFLICT OF INTEREST IS A POSSIBILITY, AND SHALL ENSURE THE AVOIDANCE OF POTENTIAL CONFLICT OF INTEREST IN CHOOSING NEW DIRECTORS. IT IS THE POLICY OF CMHS THAT REQUIRES DIRECTORS 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 OCTOBER 2014, 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. PREVIOUSLY, IN AUGUST 2013, THE ORGANIZATION CONDUCTED A COMPENSATION SURVEY USING DATA FROM SULLIVAN COTTER AND ASSOCIATES, INC. AND HOSPITAL COUNCIL. 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. 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 N BRENT STREET VENTURA CA 93003 951683892 Healthcare CA 501(c)(3) 3 NA false GROSSMAN IMAGING CENTER OF CMH LLC 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 147 N BRENT STREET VENTURA CA 93003 770298516 Real Estate Inves 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