Pine Rest Christian Mental Health Services

“The Board of Directors has authorized the Finance committee of the Board of Directors to review and approve the form 990 each year prior to submission to the IRS. Each year a copy of the Form 990 is given to the external auditors for review. Every three years, the external auditors are engaged to perform a quality review of the draft Form 990 prior to Finance Committee approval. Recommended changes are made to the Form 990 and supporting schedules. The Finance Committee votes on a motion to approve the form as amended. The final filed Form 990 is made available to all Board members for their review and information.”

“Ongoing Board of Directors and Board Committee discussions in concert with the annual audit and Corporate Integrity Office activities monitor and maintain an oversight of this activity.”

“The Board of Directors has adopted a written Executive compensation plan and has designated the Compensation Committee the responsibility for implementing and overseeing issues with regular reporting to the Board. In setting and reviewing executive compensation for the COO, CFO, CMO and Vice Presidents, the Compensation Committee relies on market data for similarly situated hospital executives in comparable institutions. The Compensation Committee also reviews salary market information for the CEO and makes recommendations to the Executive Committee. The Executive Committee oversees CEO compensation. In setting and reviewing compensation for Physicians (both employed and independent contractors), the Compensation Committee relies on market data for similarly situated professionals serving in comparable institutions. The corporation regularly commissions studies by Integrated Healthcare Strategies to assure that the total compensation paid to physicians is reasonable, consistent with objective market data and in the best interest of the corporation. The compensation model for Physicians adopted by the corporation is based on those studies. Review and approval of all new Physician employment contracts by both the CFO And Chairman of the Compensation Committee is required to assure that all compensation packages are within the approval limits. Documentation and supporting detail are maintained for all compensation decisions.”

“All documents are available upon request.”

“This is the difference between the contributions restricted by donors as to use and the amount released from restriction during the fiscal year 2019.”