Citrus Valley Health Partners Inc

“Staff accountants, accounting manager and vice president of corporate finance review form 990 for accuracy and completeness upon receiving it from the cpa tax preparer. Form 990 is forwarded to rajesh sharma, sr. Vp & cfo, for the final review. Tax preparer presents form 990 to the audit and compliance committee for approval. The board delegated review and approval to the audit and compliance committee.”

“All board members, key employees, and management are covered by the conflict of interest policy. Determinations of conflict and review of conflict are performed at the various levels of the organization. Appropriate action depending on the conflict is taken by management, key employees and the board. Disclosure forms are required annually by each member of the board of directors, key employees and management.”

“Executive pay at citrus valley health partners follows market-based pay practices for healthcare organizations of similar size and type in the southern california area. Salary ranges for executives working at cvhp facilities fall within the middle of the market, just as they do for all employees of our organization. Every position in the organization has a salary range attached to it that represents what others doing a similar job in other organizations are likely to be paid. The long-standing pay philosophy for cvhp has been to position our salary ranges in the middle of our local labor market; we don't want to lag the local market, nor do we want to lead the market, since that is not a strategy we can afford to sustain over time. We rely on market studies to determine where our pay practices are relative to other hospitals in southern california. For executive pay, we use the nationally-recognized and respected firm, haygroup, to analyze our executive pay program and determine where it falls in our market. This study is performed every other year. The most recent executive compensation data is dated october 2012. As part of their executive compensation review, haygroup also issues an opinion letter regarding the reasonableness of the pay program for a not-for-profit organization like ours that is subject to the requirements of section 4958 of the internal revenue code and united states treasury department regulations. In their october 31, 2012, opinion letter, haygroup wrote, we believe we have compared the executive compensation to compensation and benefits paid to executives of organizations with like services by like enterprises under like circumstances, and as result, we believe that compensation and benefits paid to the executives are reasonable within the meaning of section 53.4958-4(b)(1)(ii)(a) of the treasury regulations. The executive positions that are included in the biennial executive compensation review include the president/ceo, chief medical officer/chief information officer, chief financial officer, chief nursing officer, chief human resources officer, chief clinical services officer, chief strategy officer, chief compliance officer, chief patient experience officer, chief communications officer, and ceo (citrus valley health foundation).”

“Documents are available upon request.”

“Reportable compensation from related organizations the officers reported on part vii of form 990 and schedule j are compensated by citrus valley health partners (cvhp). The compensation amounts reported in part vii of form 990 and schedule j represent 100% of the compensation paid by cvhp to the officers. The officers also serve as corporate officers for citrus valley medical center, inc., citrus valley hospice, inc., foothill presbyterian hospital and citrus valley health foundation, inc., all affiliates of the taxpayer. In accordance with our understanding of the form 990 instructions, similar part vii and schedule j disclosures are made in each of the aforementioned affiliates 990 returns.”

“Reportable hours for related organizations the officers serve as coporate officers for citrus valley health partners (cvhp), citrus valley medical center, inc. (cvmc), citrus valley hospice (cvh), inc., foothill presbyterian hospital (fph) and citrus valley health foundation, inc. (cvhf), all affiliates of the taxpayer. The number of hours devoted by the corporate officers to the affiliates are as follows: diana lugo-zenner devoted 5, 5, 1, and 20 hours to fph, cvh, cvhf, and cvmc, respectively. Robert curry devoted 4, 2, 2, and 14 hours to fph, cvh, cvhf, and cvmc, respectively. Rajesh sharma devoted 4, 2, 2, and 14 hours to fph, cvh, cvhf, and cvmc, respectively.”

“Rounding -1. Passthrough income from glendora surgical center -311,574.”

“Audited financial statements the financial statements of citrus valley health partners, inc. And its affiliates, citrus valley medical center, inc., citrus valley hospice, foothill presbyterian hospital, citrus valley health foundation, inc., and glendora surgery center, were audited on a consolidated basis.”

“Audit and compliance committee the board of directors has constituted an audit and compliance committee and delegated to that committee the responsibility for engaging independent auditors and monitoring the audit process. This structure has been in effect in prior years and was not changed in 2013.”

“Filing of form 1098c the organization did not receive any contributions of automobiles, boats, airplanes or other vehicles. Consequently there were no forms 1098c filed.”