John Muir Behavioral Health

“John muir behavioral health board members taejoon ahn md and ravi hundal md are president and chief financial officer, respectively, of john muir medical group. Thomas rundall (jmbh vice chair and director) is a board member of on lok, inc., a not for profit community organization which employs robert edmonson (jmbh director) as ceo.”

“John muir health is the sole corporate member of john muir behavioral health, and the voting and non-voting members of the board of directors of john muir health shall serve ex-officio as the voting and non-voting members of the board of directors of john muir behavioral health (as described in schedule o).”

“Refer to schedule o, part vi, section a, line 6”

“The bylaws of john muir behavioral health provide that the voting and non-voting members of the board of directors of john muir health, the sole corporate member of john muir behavioral health, shall serve ex-officio as the voting and non-voting members of the board of directors of john muir behavioral health. As a result, the board of directors of john muir health controls the number, appointment, term and removal of the members of the board of directors of john muir behavioral health. John muir health, as the sole corporate member of john muir behavioral health, also has the right to approve certain actions in accordance with the california nonprofit public benefit corporation law, including the voluntary dissolution of john muir behavioral health, the sale of all or substantially all of the assets of john muir behavioral health, and the merger of john muir behavioral health with or into any other entity.”

“The completed form 990 is provided to the board of directors sufficiently in advance of the filing deadline to enable a detailed and conscientious review by all members. An overview of the form 990, with sufficient detail, is presented to the board with the completed form 990. All questions and concerns of the board of directors will be addressed by the chief financial officer or their designee and incorporated into the form 990 as appropriate. After all of the input from the board of directors has been appropriately addressed, senior management of john muir behavioral health will file the final form 990 as required.”

“Annually, the john muir behavioral health ("jmbh") board conflict of interest policy is distributed to board members, along with a conflict of interest disclosure form required to be completed and signed. During the annual retreat, the chief governance officer provides an education session related to governance, including board member fiduciary duties, conflicts of interest, required disclosures and the process for approval of transactions involving potential conflicts. Disclosed conflicts are compiled in a document and reviewed by the board chair, president/cao, chief governance officer and general counsel. Together these individuals monitor any potential conflicts and the chief governance officer and general counsel attend board meetings to ensure compliance with the policy. Transactions involving a potential conflict are reviewed and approved in advance by the general counsel, chief governance officer, governance committee and for certain transactions with current board members, the board. The policy also requires board members to disclose conflicts during the year. As questions about potential conflicts arise during the year, the general counsel and chief governance officer review them with the affected board member, the president/cao and the board chair.”

“Compensation for the president and chief administrative officer, the chief operating officer, other officers and key employees are established annually by the compensation committee. The compensation committee utilizes an outside consultant who is a compensation expert. The outside consultant provides market data for each individual based upon their level of responsibilities and that data is used by the compensation committee to establish the annual compensation package for each individual. It is the philosophy of the organization to establish a compensation package for each individual that reflects the median of the market as established by the outside consultant.”

“John muir health provides financial information on a quarterly basis through various bond disclosure databases. This financial information is available for john muir health on a consolidated and consolidating basis, including john muir behavioral health and other subsidiaries. Requests for the provision of john muir behavioral health governing documents and conflict of interest policy are directed to the chief governance officer for the appropriate response.”

“Section 1.263(a)-1(f) de minimis safe harbor election taxpayer is making the de minimis safe harbor election under treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) capitalization election taxpayer hereby elects to capitalize repair and maintenance costs under treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing taxpayer's trade or business and the electing taxpayer treats such costs as capital expenditures on its books and records.”