Citrus Valley Medical Center Inc

“The sole member of this organization is citrus valley health partners, inc., a california nonprofit public benefit corporation.”

“The sole member of this organization is citrus valley health partners, inc. The member through the board of directors has the right to elect or appoint one or more members of the organization's governing body.”

“Decisions of the governing body are subject to the approval of the organization's sole member, citrus valley health partners.”

“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. 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 these 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.”

“The organization utilizes the following to establish reasonable compensation: compensation committee; independent compensation consultant; written employment contract; compensation survey/studies; approval by board or compensation committee, which approval is documented in contemporaneous written minutes. 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).”

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

“Reportable compensation from related organizations the officers reported on part vii of form 990 are compensated by an affiliated entity, citrus valley health partners (cvhp). The compensation amounts reported in part vii of form 990 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 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 9 hours to fph, cvh, cvhf, and cvhp, respectively. Robert curry devoted 4, 2, 2, and 18 hours to fph, cvh, cvhf, and cvhp, respectively. Rajesh sharma devoted 4, 2, 2, and 18 hours to fph, cvh, cvhf, and cvhp, respectively.”

“Contract labor: program service expenses 5,158,918. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,158,918. Utilities: program service expenses 3,985,601. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,985,601. Equipment rental: program service expenses 2,863,321. Management and general expenses 83,178. Fundraising expenses 0. Total expenses 2,946,499. Other expenses: program service expenses 674,480. Management and general expenses 306,420. Fundraising expenses 0. Total expenses 980,900. Amortization of bond discount: program service expenses 171,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 171,192. Bank charges: program service expenses 77,381. Management and general expenses 0. Fundraising expenses 0. Total expenses 77,381.”

“Change in beneficial interest 1,165,161. Passthrough income difference -27,723.”

“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 responsiblity for enaging 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 no forms 1098c were filed.”