Civic Intelligence

Adventist Behavioral Health Foundation

990 • Fiscal year 2015 • EIN 20-5479860

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

820 West Diamond Ave No 600Gaithersburg, MD 20878-1419

(301) 315-3030

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

98th percentile

94%

Higher net margin than 98% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

100th percentile

$1,444,501

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 1765.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

76th percentile

27%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-8.5%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$360,045

Up $76,637 (+27%) from 2014

Net Assets

Up

$360,045

Up $76,637 (+27%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$81,799

Down $7,563 (-8.5%) from 2014

Expenses

Down

$5,162

Down $39,792 (-89%) from 2014

Net Income

Up

$76,637

Up $32,229 (+73%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $503,534Liabilities 2010: $0Net Assets 2010: $503,5342010Assets 2011: $506,053Liabilities 2011: $3,268Net Assets 2011: $502,7852011Assets 2012: $267,156Liabilities 2012: $0Net Assets 2012: $267,1562012Assets 2013: $239,000Liabilities 2013: $0Net Assets 2013: $239,0002013Assets 2014: $283,408Liabilities 2014: $0Net Assets 2014: $283,4082014Assets 2015: $360,045Liabilities 2015: $0Net Assets 2015: $360,0452015Assets 2016: $279,594Liabilities 2016: $81Net Assets 2016: $279,5132016Assets 2017: $329,291Liabilities 2017: $0Net Assets 2017: $329,2912017

Highlighted filing

2015

Assets$360,045
Liabilities$0
Net Assets$360,045

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $69,5072010Expenses 2011: $77,1432011Expenses 2012: $269,8272012Revenue 2013: $57,163Expenses 2013: $85,319Net Income 2013: -$28,1562013Revenue 2014: $89,362Expenses 2014: $44,954Net Income 2014: $44,4082014Revenue 2015: $81,799Expenses 2015: $5,162Net Income 2015: $76,6372015Revenue 2016: $92,423Expenses 2016: $172,874Net Income 2016: -$80,4512016Revenue 2017: $138,610Expenses 2017: $88,913Net Income 2017: $49,6972017

Highlighted filing

2015

Revenue$81,799
Expenses$5,162
Net Income$76,637
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$81,799
Mission and Program Overview

Mission

We demonstrate god's care by improving the health of people and communities through a ministry of physical, mental and spiritual healing.

To meet the mental health and special education priorities in the communities we serve through adventist behavioral health by encouraging and facilitating philanthropic generosity and the spirit of volunteerism so that we are recognized as a center of excellence in behavioral healthcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$259,560$345,015▲ $85,455
Pledges and Grants Receivable$23,848$15,030▼ $8,818
Total Assets$283,408$360,045▲ $76,637
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$221,036$258,863▲ $37,827
Unrestricted Net Assets$62,372$101,182▲ $38,810
Total Net Assets Fund Balance$283,408$360,045▲ $76,637
Total Liabilities and Net Assets / Fund Balance$283,408$360,045▲ $76,637
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry FordePresident & CEO, Ahc
Kevin YoungPresident, Bhws
James G LeeEvp & CFO, Ahc
James Sterling LitsingerVP & CFO Non-acute Servic
James DamronVP&chief Development Officer, Ahc
Revenue and Support

Revenue Composition

Contributions and Grants
$81,518
Program Service Revenue
$0
Investment Income
$281
Other Revenue
$0
All Other Contributions
$81,518
Change in Net Assets
$76,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,155
Other Expenses$7
Total Fundraising Expense$7
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,155--$5,155
Office Expenses--$7$7
Total Functional Expenses$5,155$0$7$5,162
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Adventist Healthcare Inc (dba Behavioral Health & Wellness Services)Gaithersburg, MD501(c)(3)General Support$5,155
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Adventist behavioral health foundation, inc. (the "foundation") was organized to provide fund development, financial and other assistance to adventist behavioral health (the "system") for the medical and health care needs of maryland. To achieve this role, the foundation functions as a charitable not-for-profit, nonstock corporation which operates to benefit patients and community members by working for the furtherance of the system's medical programs and health care objectives. The foundation has one class of voting members which comprise the board of trustees. The affairs and management of the foundation are under the control of the board of trustees.

Form 990, Part VI, Section A, Line 7A

By laws, article ii: the board of trustees of adventist healthcare, inc. Appoints the members of adventist behavioral health foundation, inc.'s governing body.

Form 990, Part VI, Section A, Line 7B

The board of trustees approves all actions of management. The actions of the adventist behavioral health foundation, inc.'s governing board is subject to the review of the board of adventist healthcare, inc.

Form 990, Part VI, Section B, Line 11

The board of trustees of adventist behavioral health foundation, inc. Are made up of the executives and officers from adventist healthcare inc. Adventist healthcare inc. (ahc) and its controlled entities subscribe to the same policies and procedures of ahc, which are subjected to the approval by its board of trustees. The executive management of ahc reviewed all controlled entities' from 990 prior to filing with irs.

Form 990, Part VI, Section B, Line 12C

Pursuant to the organizations conflict of interest policy, each facility board member, officer, director and any employee in a position that requires coordination and/or negotiation with contractors or supplies, is required on an annual basis to disclose any business or financial relationship outside of the organization. Compliance with policy is monitored and enforced by the human resources department, corporate integrity department and the legal department.

Form 990, Part VI, Section B, Line 15

When setting executive compensation, the organization fully complies with the procedural safeguards embedded in the irs regulations. Executive compensation is entirely set by a committee of the board of trustees. In setting compensation, the governing board committee relies upon market comparability data provided by an independent outside compensation consultant. To ensure reasonableness, compensation is set at the 50th percentile of the natural market.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements, are available to the public upon request. General explanation: employees of any of the adventist healthcare inc. And affiliated tax exempt entities in the state of maryland (including adventist behavioral health foundation) are paid through a common paymaster, adventist healthcare, inc., and are reported on its form 941. Salary and benefit expenses reported on their respective returns are actual charges related to the employees working on the specific tax exempt entity. However, all foundation's staff are reported at adventist behavioral health, a division of adventist healthcare, inc. Compensation included regular base salary, bonus, paid time off cash out (only for employees that leave our organization), taxable relocation allowance, holiday gift, retroactive compensation adjustment, bereavement leave, education, and withdrawal of deferred compensation, as applicable. The same and non-additive compensation and employment benefit plan contribution amounts were also disclosed in the adventist healthcare inc.'s related entities returns. Vendor payments for any of the adventist healthcare, inc. And related entities in the state of maryland are made through a common paymaster, adventist healthcare, inc.

Filing and Contact Details

Filer

Filer Name
Adventist Behavioral Health
EIN
20-5479860
Phone
3013153030
Address
820 WEST DIAMOND AVE NO 600, GAITHERSBURG, MD 20878-1419

Signing Officer

Name
James G Lee
Title
Exe. Vice President & CFO
Phone
3013153030
Signed
2016-11-15

Organization Details

Principal Officer
Terry Forde
Formed
2006
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Fin 48 notes: the corporation accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in 2015 or 2014. The corporation's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. The corporation's federal exempt organization returns of income tax and its business income tax returns for the years ended prior to december 31, 2012 no longer remain subject to examination by the internal revenue service.

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IRS990/ActivityOrMissionDesc0TO MEET THE MENTAL HEALTH AND SPECIAL EDUCATION PRIORITIES IN THE COMMUNITIES WE SERVE THROUGH ADVENTIST BEHAVIORAL HEALTH BY ENCOURAGING AND FACILITATING PHILANTHROPIC GENEROSITY AND THE SPIRIT OF VOLUNTEERISM SO THAT WE ARE RECOGNIZED AS A CENTER OF EXCELLENCE IN BEHAVIORAL HEALTHCARE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO, AHC
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 NOTES: THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 OR 2014. THE CORPORATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THE CORPORATION'S FEDERAL EXEMPT ORGANIZATION RETURNS OF INCOME TAX AND ITS BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2012 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ADVENTIST BEHAVIORAL HEALTH FOUNDATION, INC. RAISES FUNDS TO SUPPORT ADVENTIST HEALTHCARE, INC., D/B/A ADVENTIST HEALTHCARE BEHAVIORAL HEALTH & WELLNESS SERVICES. IN ORDER FOR THE ORGANIZATION TO RECEIVE THESE FUNDS A REQUEST FOR REIMBURSEMENT IS SUBMITTED TO THE FOUNDATION. THE FOUNDATION REVIEWS THE REQUEST TO ENSURE THE APPROPRIATE RESTRICTED FUNDS ARE USED TO REIMBURSE THE ENTITY. THIS ENSURES THAT THE FOUNDATION IS SPENDING FUNDS AS RESTRICTED BY DONORS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TERRY FORDE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JAMES G LEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KEVIN YOUNG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JAMES STERLING LITSINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JAMES DAMRON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO, AHC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EVP & CFO, AHC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2PRESIDENT, BHWS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3VP & CFO NON-ACUTE SERVIC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4VP&CHIEF DEVELOPMENT OFFICER, AHC
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION DEFINED. THE COMPENSATION REPORTED FOR THE EMPLOYEES SET FORTH ON SCHEDULE J IS COMPRISED OF THE FOLLOWING: BASE COMPENSATION INCLUDES NONDISCRETIONARY PAYMENTS, AGREED UPON IN ADVANCE, CONTINGENT ONLY UPON THE PAYEES PERFORMANCE OF AGREED UPON SERVICES (SUCH AS SALARY OR FEES). INCENTIVE COMPENSATION INCLUDES PAYMENTS BASED ON SATISFACTION OF PRE-DETERMINED PERFORMANCE TARGETS SUCH AS QUALITY/PATIENT SAFETY GOALS, EMPLOYEE AND CUSTOMER ENGAGEMENT GOALS, ORGANIZATIONAL GROWTH, AND FINANCIAL PERFORMANCE, AMONG OTHER THINGS. A NEW EXECUTIVE RETENTION PLAN, EFFECTIVE JANUARY 1, 2015, REPLACED THE ADVENTIST HEALTHCARE CAPITAL ACCUMULATION ACCOUNT PLAN. PRE-TAX CONTRIBUTIONS ACCUMULATED ANNUALLY ARE DISTRIBUTED ON JANUARY 1ST OF THE 2ND YEAR, IF STILL EMPLOYED. THERE IS A 2 YEAR DEFERRAL PERIOD BEFORE PAYMENTS ARE RELEASED. THE FIRST PAYMENT FOR THE NEW EXECUTIVE RETENTION PLAN, RELATED TO CONTRIBUTIONS ACCUMULATED IN 2015, WILL BE DISTRIBUTED ON JANUARY 1, 2017 AND CONTRIBUTIONS ACCUMULATED IN 2016 WILL BE DISTRIBUTED ON JANUARY 1, 2018. IN ADDITION, OTHER REPORTABLE COMPENSATION INCLUDES LONG-TERM DISABILITY COVERAGE, CELL PHONE ALLOWANCES, CASH-OUT OF UNUSED PAID TIME OFF (PTO) HOURS(ONLY FOR EMPLOYEES THAT LEAVE OUR ORGANIZATION), IMPUTED VALUE OF LIFE INSURANCE BENEFITS, TAXABLE RELOCATION PAY, AND SEVERANCE, AS APPLICABLE. NON-TAXABLE BENEFITS INCLUDES PRE-TAX PAYROLL DEDUCTIONS (SUCH AS FLEXIBLE MEDICAL SPENDING, DEPENDENT CARE, AND EMPLOYEE HEALTH BENEFIT PREMIUM), AND THE EMPLOYER PORTION OF CERTAIN EMPLOYEE BENEFITS SUCH AS HEALTH INSURANCE, DENTAL INSURANCE, VISION INSURANCE, LIFE INSURANCE, BASE CONTRIBUTIONS TO RETIREMENT PLANS, MATCHING OF EMPLOYEES RETIREMENT CONTRIBUTIONS, ETC. PAY PRACTICE: ADVENTIST HEALTHCARE UTILIZES A SINGLE EMPLOYER ID FOR ALL OF ITS AFFILIATED ENTITIES FOR EMPLOYMENT PURPOSES. AS SUCH, ACTUAL COMPENSATION AND BENEFITS ARE CHARGED TO THE RESPECTIVE ENTITIES AND THE RESULTING COMPENSATION AND BENEFITS ARE REPORTED ON EACH AFFILIATE IRS FORM 990 AS IF PAID DIRECTLY BY SUCH AFFILIATE. AS APPLICABLE, THE SAME AND NON-ADDITIVE COMPENSATION AND EMPLOYMENT BENEFIT PLAN CONTRIBUTION AMOUNTS WERE ALSO DISCLOSED IN THE ADVENTIST HEALTHCARE INC. RELATED ENTITIES RETURNS. INDEPENDENT GUIDELINES: WHEN SETTING COMPENSATION FOR THE OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND THE HIGHEST COMPENSATED EMPLOYEES, ADVENTIST HEALTHCARE FULLY COMPLIES WITH THE PROCEDURAL SAFE GUARDS EMBODIED IN IRS REGULATIONS. COMPENSATION FOR ADVENTIST HEALTHCARE OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND THE HIGHEST COMPENSATED EMPLOYEES IS ENTIRELY SET BY A COMMITTEE OF ADVENTIST HEALTHCARE BOARD OF TRUSTEES. IN SETTING COMPENSATION, THE GOVERNING BOARD COMMITTEE RELIES UPON MARKET COMPARABILITY DATA PROVIDED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT WHO PROVIDES A SUMMARY OF HEALTH CARE SALARIES AND BENEFITS FOR COMPARABLE SIZED ORGANIZATIONS BOTH NATIONALLY AND IN THE BALTIMORE-WASHINGTON REGION. TO FURTHER ENSURE REASONABLENESS, BOTH COMPENSATION AND BENEFITS ARE TARGETED AT THE 50TH PERCENTILE (OR MEDIAN) OF THE MARKET. PAY PHILOSOPHY: FOR ALL ADVENTIST HEALTHCARE EMPLOYEES INCLUDING THOSE LISTED ON SCHEDULE J, THE GOAL OF ADVENTIST HEALTHCARE IS TO OFFER COMPETITIVE SALARIES IN ORDER TO ATTRACT, HIRE, AND RETAIN QUALIFIED AND TALENTED INDIVIDUALS. MAINTAINING A QUALITY AND STABLE WORKFORCE HAS A POSITIVE IMPACT ON THE WORKPLACE AND ON THE CARE PROVIDED TO OUR PATIENTS/RESIDENTS AND THEIR FAMILIES. IN GENERAL, NON-EXECUTIVE EMPLOYEES ARE COMPENSATED UTILIZING THE FULL WAGE SCALE FOR THEIR RESPECTIVE POSITIONS, COMPARED TO THE MARKET. HOWEVER, EXECUTIVES ARE GENERALLY LIMITED TO THE MEDIAN OF THE MARKET FOR THEIR RESPECTIVE POSITIONS.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1A NEW EXECUTIVE RETENTION PLAN, EFFECTIVE JANUARY 1, 2015, REPLACED THE ADVENTIST HEALTHCARE CAPITAL ACCUMULATION ACCOUNT PLAN. PRE-TAX CONTRIBUTIONS ACCUMULATED ANNUALLY ARE DISTRIBUTED ON JANUARY 1ST OF THE 2ND YEAR, IF STILL EMPLOYED. THERE IS A 2 YEAR DEFERRAL PERIOD BEFORE PAYMENTS ARE RELEASED. THE FIRST PAYMENT FOR THE NEW EXECUTIVE RETENTION PLAN, RELATED TO CONTRIBUTIONS ACCUMULATED IN 2015, WILL BE DISTRIBUTED ON JANUARY 1, 2017 AND CONTRIBUTIONS ACCUMULATED IN 2016 WILL BE DISTRIBUTED ON JANUARY 1, 2018. THE FOLLOWING EMPLOYEE LISTED BELOW FELL OUTSIDE THE AGE BRACKET TO BE INCLUDED IN THE 457F PLAN, AND THEY RECEIVED A LUMP-SUM CASH BONUS PAYMENT: JAMES DAMRON: $44,653
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADVENTIST BEHAVIORAL HEALTH FOUNDATION, INC. (THE "FOUNDATION") WAS ORGANIZED TO PROVIDE FUND DEVELOPMENT, FINANCIAL AND OTHER ASSISTANCE TO ADVENTIST BEHAVIORAL HEALTH (THE "SYSTEM") FOR THE MEDICAL AND HEALTH CARE NEEDS OF MARYLAND. TO ACHIEVE THIS ROLE, THE FOUNDATION FUNCTIONS AS A CHARITABLE NOT-FOR-PROFIT, NONSTOCK CORPORATION WHICH OPERATES TO BENEFIT PATIENTS AND COMMUNITY MEMBERS BY WORKING FOR THE FURTHERANCE OF THE SYSTEM'S MEDICAL PROGRAMS AND HEALTH CARE OBJECTIVES. THE FOUNDATION HAS ONE CLASS OF VOTING MEMBERS WHICH COMPRISE THE BOARD OF TRUSTEES. THE AFFAIRS AND MANAGEMENT OF THE FOUNDATION ARE UNDER THE CONTROL OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY LAWS, ARTICLE II: THE BOARD OF TRUSTEES OF ADVENTIST HEALTHCARE, INC. APPOINTS THE MEMBERS OF ADVENTIST BEHAVIORAL HEALTH FOUNDATION, INC.'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES APPROVES ALL ACTIONS OF MANAGEMENT. THE ACTIONS OF THE ADVENTIST BEHAVIORAL HEALTH FOUNDATION, INC.'S GOVERNING BOARD IS SUBJECT TO THE REVIEW OF THE BOARD OF ADVENTIST HEALTHCARE, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES OF ADVENTIST BEHAVIORAL HEALTH FOUNDATION, INC. ARE MADE UP OF THE EXECUTIVES AND OFFICERS FROM ADVENTIST HEALTHCARE INC. ADVENTIST HEALTHCARE INC. (AHC) AND ITS CONTROLLED ENTITIES SUBSCRIBE TO THE SAME POLICIES AND PROCEDURES OF AHC, WHICH ARE SUBJECTED TO THE APPROVAL BY ITS BOARD OF TRUSTEES. THE EXECUTIVE MANAGEMENT OF AHC REVIEWED ALL CONTROLLED ENTITIES' FROM 990 PRIOR TO FILING WITH IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PURSUANT TO THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, EACH FACILITY BOARD MEMBER, OFFICER, DIRECTOR AND ANY EMPLOYEE IN A POSITION THAT REQUIRES COORDINATION AND/OR NEGOTIATION WITH CONTRACTORS OR SUPPLIES, IS REQUIRED ON AN ANNUAL BASIS TO DISCLOSE ANY BUSINESS OR FINANCIAL RELATIONSHIP OUTSIDE OF THE ORGANIZATION. COMPLIANCE WITH POLICY IS MONITORED AND ENFORCED BY THE HUMAN RESOURCES DEPARTMENT, CORPORATE INTEGRITY DEPARTMENT AND THE LEGAL DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WHEN SETTING EXECUTIVE COMPENSATION, THE ORGANIZATION FULLY COMPLIES WITH THE PROCEDURAL SAFEGUARDS EMBEDDED IN THE IRS REGULATIONS. EXECUTIVE COMPENSATION IS ENTIRELY SET BY A COMMITTEE OF THE BOARD OF TRUSTEES. IN SETTING COMPENSATION, THE GOVERNING BOARD COMMITTEE RELIES UPON MARKET COMPARABILITY DATA PROVIDED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT. TO ENSURE REASONABLENESS, COMPENSATION IS SET AT THE 50TH PERCENTILE OF THE NATURAL MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. GENERAL EXPLANATION: EMPLOYEES OF ANY OF THE ADVENTIST HEALTHCARE INC. AND AFFILIATED TAX EXEMPT ENTITIES IN THE STATE OF MARYLAND (INCLUDING ADVENTIST BEHAVIORAL HEALTH FOUNDATION) ARE PAID THROUGH A COMMON PAYMASTER, ADVENTIST HEALTHCARE, INC., AND ARE REPORTED ON ITS FORM 941. SALARY AND BENEFIT EXPENSES REPORTED ON THEIR RESPECTIVE RETURNS ARE ACTUAL CHARGES RELATED TO THE EMPLOYEES WORKING ON THE SPECIFIC TAX EXEMPT ENTITY. HOWEVER, ALL FOUNDATION'S STAFF ARE REPORTED AT ADVENTIST BEHAVIORAL HEALTH, A DIVISION OF ADVENTIST HEALTHCARE, INC. COMPENSATION INCLUDED REGULAR BASE SALARY, BONUS, PAID TIME OFF CASH OUT (ONLY FOR EMPLOYEES THAT LEAVE OUR ORGANIZATION), TAXABLE RELOCATION ALLOWANCE, HOLIDAY GIFT, RETROACTIVE COMPENSATION ADJUSTMENT, BEREAVEMENT LEAVE, EDUCATION, AND WITHDRAWAL OF DEFERRED COMPENSATION, AS APPLICABLE. THE SAME AND NON-ADDITIVE COMPENSATION AND EMPLOYMENT BENEFIT PLAN CONTRIBUTION AMOUNTS WERE ALSO DISCLOSED IN THE ADVENTIST HEALTHCARE INC.'S RELATED ENTITIES RETURNS. VENDOR PAYMENTS FOR ANY OF THE ADVENTIST HEALTHCARE, INC. AND RELATED ENTITIES IN THE STATE OF MARYLAND ARE MADE THROUGH A COMMON PAYMASTER, ADVENTIST HEALTHCARE, INC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt2ADVENTIST HEALTHCARE INC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0JOINT PHYSICIAN CONT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1HOLDS PROPERTY FOR FUTURE NON-PROFIT HOSPITAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2HOLDS PROPERTY FOR FUTURE NON-PROFIT HOSPITAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PREMIER MEDICAL NETWORK INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1CLARKSBURG COMMUNITY HOSPITAL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2WASHINGTON ADVENTIST HOSPITAL INC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0GAITHERSBURG
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
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