Community Hospitals of Central California

“Farid assemi, susan abundis, and john mcgregor, esq. - business relationship farid assemi and joshua peterson - business relationship”

“During fiscal year 2022 and in prior years, the organization adopted bylaw amendments related to certain committees and subcommittees, such as composition, responsibilities, and procedures. Also during prior years, the organization adopted bylaw amendments that altered the composition, qualifications, voting rights, quorum, and number of members of the board of trustees, changed the duties, authority, and qualifications of certain officers, altered the process for compensation review for certain officers, and modified the procedures of the audit committee.”

“Upon completion of an initial review by senior management, the form is reviewed by the board of trustees. The finalized form 990 then becomes a record of the organization's board of trustees.”

“Annually each director, principal officer and member of committee with board delegated powers sign a statement which affirms that such person: 1) has received a copy of the conflicts of interest policy; 2) has read and understands the policy; 3) has agreed to comply with the policy; and 4) understands that the corporation is a charitable organization and that in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Each director, principal officer and member committee with board delegated powers also completes a conflict of interest disclosure statement prior to the assignment of their duties and thereafter on an annual basis. The statement asks specific questions that would determine if there are conflicts of interests. Chs's chief ethics & compliance officer, and chief legal officer review the responses and determine whether there is a conflict based on policy. If a conflict of interest is identified, the director, principal officer, or member committee with board delegated powers will be removed from decision making as it pertains to that conflict. To ensure that the corporation operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic reviews are conducted. The periodic reviews, at a minimum, include the following subjects: 1) whether compensation arrangements and benefits are reasonable and are the result of arm's-length bargaining; 2) whether arrangements for physician and other provider services result in inurement or impermissible private benefit; 3) whether partnership and joint venture arrangements and arrangements with management service organizations and physician hospital organizations conform to written policies, are properly recorded, reflect reasonable payments for goods and services, further the corporation's charitable purposes and do not result in inurement or impermissible private benefit; and 4) whether agreements to provide health care and agreements with other health care providers, employees, and third party payors further the corporation's charitable purposes and do not result in inurement or impermissible private benefit.”

“Responsibility for oversight of executive compensation rests with the board's executive compensation subcommittee. The committee will "consider all matters involving compensation and benefits of (i) corporate officers who are classified as "disqualified persons" pursuant to internal revenue code section 4958; (ii) all other corporate officers who are senior vice presidents and executive vice presidents and (iii) the president/chief executive officer." through the executive compensation subcommittee, the board has engaged sullivan, cotter and associates, inc. To conduct a total compensation review for those individuals identified in their scope of responsibility which included the use of comparability data and documentation of the findings reported to the committee. This process was most recently completed in october, 2022.”

“Federal tax laws do not require that the organization's governing documents and policies related to conflicts of interest be made available for public inspection. The consolidated financial statements of community health system, of which filing entity is a part, are attached to the form 990 of filing entity's affiliate, fresno community hospital and medical center and are therefore publicly available.”

“Hbp fees: program service expenses 20,555. Management and general expenses 27,248. Fundraising expenses 0. Total expenses 47,803. Md supervisory fees: program service expenses 406,176. Management and general expenses 538,419. Fundraising expenses 0. Total expenses 944,595. Other professional fees: program service expenses 1,095,581. Management and general expenses 1,452,281. Fundraising expenses 0. Total expenses 2,547,862. Other purchased services: program service expenses 10,604,947. Management and general expenses 14,072,167. Fundraising expenses 0. Total expenses 24,677,114. Collection agencies: program service expenses 355,554. Management and general expenses 471,316. Fundraising expenses 0. Total expenses 826,870. Consult & mgmt fees: program service expenses 16,125. Management and general expenses 21,375. Fundraising expenses 0. Total expenses 37,500.”

“Change in unfunded accumulated pension benefit obligation -21,411,000.”