Southern Coos Health Foundation

“Certain governance and financial decisions of the Foundation including appointment of the Executive Director and approval of major funding priorities are subject to oversight and approval by senior management of the related hospital district.”

“For this reporting period the FY2024 Form 990 was prepared by the Corporate Controller of the Southern Coos Health District. The return was reviewed and signed by Sean Suppes Treasurer of the Southern Coos Health Foundation a founding member of the SCHF Board of Directors and a licensed CPA. A copy of the return was distributed to the recently hired Executive Director T. Alix McGinley the District CEO Raymond T. Hino and the full SCHF Board of Directors for their review.”

“The Executive Director of the Southern Coos Health Foundation is an employee of Southern Coos Hospital & Health Center SCHHC and is compensated through the hospitals payroll. SCHHC follows a formal compensation determination process that includes review and approval by independent members of upper management. Compensation is established using comparability data derived from two independent compensation surveys specific to the healthcare and nonprofit sectors. This data is used to benchmark appropriate salary ranges based on the Executive Directors grade experience level and job responsibilities. The hospitals senior leadership team-none of whom are compensated by the Foundation-reviews this data and approves the compensation ensuring it is reasonable and aligned with market standards. The process and results are documented as part of SCHHCs broader compensation practices. Although the Foundation does not directly set or pay this compensation it benefits from this rigorous and independent process through the hospitals support of Foundation operations.”

“The books and records of the Southern Coos Health Foundation are maintained through a collaborative effort. The accounting functions including general ledger activity reconciliations and financial reporting are overseen by the Corporate Controller and Sr. Staff Accountant of the Southern Coos Health District which provides financial and administrative support to the Foundation. Program documentation donor communications and grant-related records are maintained by the Foundations Executive Director T. Alix McGinley. Both parties coordinate to ensure complete and accurate recordkeeping in support of the Foundations mission.”

“| Explanation:| Line 1c: The Foundation held one major fundraising event during the year: the annual Golf for Health Classic. This is a key opportunity for donor and sponsor engagement drawing participation from both the broader community and vendors affiliated with Southern Coos Hospital & Health Center. Held at the renowned Bandon Dunes Golf Resort the event offers significant visibility for sponsors. Sponsor packages include promotional benefits such as name logo placement on signage programs and social media recognition and participants are made aware that these benefits disqualify their sponsorships from being treated as charitable deductions for tax purposes. Because sponsor payments often cover a mix of golf participation advertising exposure and general event support it is not practical to separate and allocate amounts into contribution vs. non-contribution revenue for reporting. As such the Foundation reports all related proceeds on Part VIII Line 1c Fundraising Events in keeping with the nature of the bundled sponsor packages. Proceeds from the Golf for Health Classic help offset Foundation operating costs and support a variety of charitable programs that benefit healthcare access and wellness initiatives for the community.”

“| Explanation:| The expenses reported on Lines 8a through 8c of Part VIII include those for the Foundations annual fundraiser the Golf for Health Classic GFHC as well as two annual community health education events: Womens Health Day and Living & Aging Well. Womens Health Day and Living & Aging Well are mission-focused community benefit programs that are free to attend and focused on health education wellness promotion and disease prevention particularly for the regions aging population. These events are supported by volunteers including hospital staff Foundation board members and Southern Coos Health District board members. Although minor sponsorship support was solicited to help cover costs these events were not conducted for fundraising purposes. Direct expenses exceeded revenue collectively for both events resulting in net losses that are reported in Column D of Part VIII as program service activities. These events serve a charitable purpose by improving access to health education in an underserved rural area.”

“| Explanation:| Line 11a: The Foundation received $1,000 for exclusive use of a designated parking space for a period of one year. While the payment was made in a donor context the exclusive benefit rendered it a material return of value. Therefore it was reported as miscellaneous income on Line 11a rather than as a charitable contribution. The donor was aware that this payment was not tax-deductible and would not be treated as a charitable gift for tax purposes.”

“| Explanation:| The Foundation engaged a printing and mailing vendor to assist with a direct mail fundraising appeal for a surgical services campaign to support the affiliated hospital. These expenses were classified under office expenses Line 13 rather than professional fundraising services Line 11e as the vendor did not receive any percentage-based or commission-based compensation tied to contributions. The costs were fixed and related solely to production and mailing services.”