Citrus Valley Health Partners Inc

“Staff accountants, director of finance 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, evp/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 emanate health follows market-based pay practices for healthcare organizations of similar size and type in the southern california area. Salary ranges for executives working at emanate health 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 emanate health 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, hewitt associates llc, an aon hewitt company (aon), 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 may 2018. As part of their executive compensation review, aon 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 may 4, 2018, opinion letter, aon wrote, "this letter is to indicate that we have reviewed the current compensation levels, structure, and administration of the executive compensation program at emanate health. The following review is based upon our comprehensive report entitled: aligning executive compensation and strategy. This report was presented to the compensation committee on may 9th and discussed in detail. Based upon this review, we find them in substantial compliance with all current rules, regulations, and guidelines governing executive compensation in not-for-profit (501.c) corporations. Further, the levels of compensation awarded to the various executives, both in terms of opportunity and actual amounts, are consistent and reasonable with prevailing market trends and practices. Lastly, the governing practices of the compensation committee are consistent with sarbanes-oxley guidelines and section 4958 (intermediate sanctions) guidelines for independence." the executive positions that are included in the executive compensation review include the president/ceo, chief medical officer, executive vice president/chief financial officer, chief nurse & clinical executive (fph/ich), chief nurse & clinical executive (qvh), chief human resources officer, chief support services officer, chief marketing & communications officer and ceo (emanate health foundation). Emanate health's executive compensation philosophy is designed to assist emanate health in attracting and retaining the caliber of executive required to enable emanate health to fulfill its mission of providing high quality healthcare for all persons regardless of their ability to pay for services, improving the quality of life in the communities emanate health serves, promoting patient and employee satisfaction, and ensuring financial stability. A substantial portion of executive compensation is performance based and is linked to organizational goals approved in advance by the human resources and compensation committee. These goals include attainment of annual and long-term financial performance, certain healthcare quality standards and emanate health's commitment to serving the poor and disenfranchised in the communities it serves. Total compensation, which includes base salary, annual and long-term incentive compensation, is established to approximate the prevailing market conditions for executives of companies of similar size and revenue.”

“Upon request an audit report is available as required. No other documents are available to the public.”

“Reportable compensation from related organizations the officers reported on part vii of form 990 and schedule j receive their entire compensation from emanate health. The irs instructions to form 990 require that all compensation paid by a related organization must be disclosed in the 990 return for each affiliated entity. Therefore, the officer compensation reported in the 990 returns for emanate health medical center, emanate health hospice, emanate health foothill presbyterian hospital and emanate health foundation, all organizations related to emanate health, constitute the compensation paid by emanate health and does not represent additional compensation to such officers.”

“Reportable hours for related organizations the officers serve as corporate officers for emanate health, emanate health medical center (ehmc), emanate health hospice (hospice), emanate health foothill presbyterian hospital (fph) and emanate health foundation (foundation), all affiliates of the taxpayer. The number of hours devoted by the corporate officers to the affiliates are as follows: robert curry devoted 4, 2, 2, and 14 hours to fph, hospice, foundation, and ehmc, respectively. Rajesh sharma devoted 4, 2, 2, and 14 hours to fph, hospice, foundation, and ehmc, respectively.”

“Other professional fees: program service expenses 495,602. Management and general expenses 36,323. Fundraising expenses 0. Total expenses 531,925.”

“Licenses and taxes: program service expenses 805,634. Management and general expenses 43,151. Fundraising expenses 0. Total expenses 848,785. Equipment rentals/leases: program service expenses 629,905. Management and general expenses 11,069. Fundraising expenses 0. Total expenses 640,974. Other expense: program service expenses 581,972. Management and general expenses 50,125. Fundraising expenses 0. Total expenses 632,097. Telephone: program service expenses 492,672. Management and general expenses 50,314. Fundraising expenses 0. Total expenses 542,986. Amortization: program service expenses 272,724. Management and general expenses 27,795. Fundraising expenses 0. Total expenses 300,519. Utilities: program service expenses 219,252. Management and general expenses 0. Fundraising expenses 0. Total expenses 219,252. Postage: program service expenses 187,437. Management and general expenses 5,602. Fundraising expenses 0. Total expenses 193,039. Bank charges: program service expenses 3,360. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,360.”

“Passthrough income from glendora surgical center 342,807. Passthrough income from ptp 3. Rounding 3.”

“Audited financial statements the financial statements of emanate health and its affiliates, emanate health medical center, emanate health hospice, emanate health foothill presbyterian hospital, emanate health foundation, glendora surgery center, and emanate health mso, 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 2019.”

“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.”