2024-11-14T20:41:30-06:00 2023-12-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2023-01-01 941533644 HOSPITAL COUNCIL OF N & C CALIFORNIA HOSP 9165527629 1215 K STREET 700 SACRAMENTO CA 95814 JENNIFER M NEWMAN CFO 9165527629 2024-11-13 1 1 TRACY S PAGLIA P00366884 2099556100 2024-11-13 2023 2024-10-15 13:58:12Z HOSPITAL COUNCIL - NORTHERN & CENTRAL CALIFORNIA BRYAN J BUCKLEW 1215 K STREET 700 SACRAMENTO CA 95814 5057520 0 X WWW.HOSPITALCOUNCIL.ORG X 1965 CA TO PROVIDE MEMBERSHIP SERVICES, LOCAL LEVEL ISSUE MANAGEMENT, EDUCATION, SHARED SERVICES, RESEARCH, MEDIA SUPPORT & CONSULTATION TO NORTHERN CALIFORNIA HOSPITALS. 24 23 0 0 0 0 0 0 4985858 4981421 65196 91960 107627 -32895 5158681 5040486 11775 15022 0 0 3611050 3827655 0 0 0 1147014 1220599 4769839 5063276 388842 -22790 8520660 7593731 3620670 2592466 4899990 5001265 TO PROVIDE MEMBERSHIP SERVICES, LOCAL LEVEL ISSUE MANAGEMENT, EDUCATION, SHARED SERVICES, RESEARCH, MEDIA SUPPORT & CONSULTATION TO NORTHERN CALIFORNIA HOSPITALS. 0 0 PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS BETWEEN MEMBER HOSPITALS. CONDUCT SEMINARS AND WORKSHOPS TO EDUCATE MEMBER HOSPITALS ON THE LATEST TRENDS, ISSUES AND TECHNIQUES IN THE HEALTH CARE INDUSTRY. 0 0 0 1 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 24 23 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X JENNIFER M NEWMAN 9165527629 1215 K STREET SUITE 700 SACRAMENTO CA 95814 BRYAN J BUCKLEW PRESIDENT/CEO 39.50 0.50 X X 795387 0 46004 SIRI NELSON CHAIR 1.00 0.50 X X 0 0 0 MARY JO JACOBSON PT PAST-CHAIR (THRU 09/23) 1.00 0.50 X X 0 0 0 DAVID G KLEIN MD CHAIR-ELECT 1.00 0.50 X X 0 0 0 RICK SHUMWAY SECRETARY/TREASURER 1.00 0.50 X X 0 0 0 IRENE CHAVEZ DIRECTOR (THRU 07/23) 1.00 0.50 X 0 0 0 BRIAN ALEXANDER DIRECTOR (THRU 03/23) 1.00 0.50 X 0 0 0 COLLEEN ASSAVAPISITKUL MSN RN DIRECTOR 1.00 0.50 X 0 0 0 CHRIS BJORNBERG MBA ACHE DIRECTOR 1.00 0.50 X 0 0 0 DAVID D CLARK FACHE DIRECTOR 1.00 0.50 X 0 0 0 CARMELA COYLE DIRECTOR 1.00 0.50 X 0 0 0 BILL GRAHAM DIRECTOR 1.00 0.50 X 0 0 0 MITCHELL J HANNA DIRECTOR 1.00 0.50 X 0 0 0 KIMBERLY HARTZ DIRECTOR 1.00 0.50 X 0 0 0 DONNA J HEFFNER RN BSN MSHS CPHR DIRECTOR 1.00 0.50 X 0 0 0 JUDSON HOWE DIRECTOR 1.00 0.50 X 0 0 0 CHUCK KASSIS DIRECTOR (THRU 11/23) 1.00 0.50 X 0 0 0 KEN KELLER DIRECTOR 1.00 0.50 X 0 0 0 PAUL KING DIRECTOR 1.00 0.50 X 0 0 0 MICHAEL KORPIEL PHD DIRECTOR 1.00 0.50 X 0 0 0 NANETTE MICKIEWICZ MD DIRECTOR 1.00 0.50 X 0 0 0 GINO PATRIZIO JD MHA DIRECTOR 1.00 0.50 X 0 0 0 MATT REES DIRECTOR 1.00 0.50 X 0 0 0 JAMES L ROBINSON DIRECTOR 1.00 0.50 X 0 0 0 RICK SHUMWAY DIRECTOR 1.00 0.50 X 0 0 0 BRADLEY SIMMONS DIRECTOR (THRU 07/23) 1.00 0.50 X 0 0 0 G TODD SMITH DIRECTOR 1.00 0.50 X 0 0 0 JANET WAGNER RN DIRECTOR (THRU 05/23) 1.00 0.50 X 0 0 0 KENNETH M WEST FACHE DIRECTOR (THRU 05/23) 1.00 0.50 X 0 0 0 DONALD J WILEY DIRECTOR 1.00 0.50 X 0 0 0 ERIC L WILLIAMS DIRECTOR 1.00 0.50 X 0 0 0 DANIEL WOLCOTT DIRECTOR (THRU 03/23) 1.00 0.50 X 0 0 0 JENNIFER M NEWMAN CFO 1.00 0.50 X 0 0 0 WILLIAM T ABRAHAM JR REGIONAL VICE PRESIDENT 40.00 0.00 X 296839 0 56069 JO ANNLEE COFFARO REGIONAL VICE PRESIDENT 40.00 0.00 X 260808 0 40545 REBECCA P ROZEN REGIONAL VICE PRESIDENT 40.00 0.00 X 255105 0 40361 MICHON COLEMAN REGIONAL VICE PRESIDENT 40.00 0.00 X 266477 0 28712 MEGHAN HARDIN REGIONAL VICE PRESIDENT 40.00 0.00 X 235590 0 39027 2110206 0 250718 9 0 1 1 CA ASSN OF HOSPITALS AND HEALTH SYS 1215 K STREET SUITE 700 SACRAMENTO CA 95814 LEASED EMPLOYEES AND ADMIN SERVICES 3206457 HOSPITAL ASSOCIATION OF SOUTHERN CALIFOR FILE 1361 PASADENA CA 911991361 MEMBER SERVICES 468365 2 MEMBERSHIP DUES 900099 4533745 4533745 OPERATING REVENUE 900099 435176 435176 EDUCATION AND SEMINAR 900099 12500 12500 4981421 93988 93988 3857 3857 15006 17034 -2028 -2028 -2028 EQUITY OF SUBSIDIARY 900099 -36752 -36752 -36752 5040486 4981421 0 59065 15022 841391 2416009 150140 261854 158261 96072 15586 192863 253107 93737 22943 228431 115812 142233 16360 35007 GIFTS & AWARDS 8448 5063276 2031596 971777 237582 247902 182739 180063 169199 172346 167621 159185 19797 8436 2057826 2197057 1297292 1260540 2524629 2555610 8520660 7593731 1568342 710320 136242 3436 1916086 1878710 3620670 2592466 X 4899990 5001265 4899990 5001265 8520660 7593731 -22790 124065 0 X 0 1 X 1 0 0 1 0 167621 159185 8436 8436 EQUITY INVESTMENT IN RELATED PARTY - HEALTHPLUS (EIN # 94-2685988) 1260540 F 1260540 SPLIT DOLLAR LOAN ASSETS 945969 RIGHT OF USE ASSETS 1609641 2555610 OPERATING LEASE LIABILITY 1618278 FUNDS HELD FOR PROJECTS 236798 SERP LIABILITY 23634 1878710 X PART X, LINE 2: THE COUNCIL IS A CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6). THE FOUNDATION AND BEACON ARE NONPROFIT PUBLIC BENEFIT CORPORATIONS AND ARE EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE COUNCIL, THE FOUNDATION, AND BEACON ARE EXEMPT FROM INCOME TAXES UNDER CALIFORNIA REVENUE AND TAX CODE SECTION 23701E. THEY ARE, HOWEVER, SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO THEIR TAX-EXEMPT PURPOSE. MANAGEMENT DOES NOT BELIEVE THERE IS ANY UNRELATED BUSINESS INCOME AS OF DECEMBER 31, 2023 AND 2022. HEALTHPLUS IS A TAXABLE CORPORATION. IN THE EVENT THE COUNCIL HAD A TAX PROVISION THAT WAS UNCERTAIN OF BEING SUSTAINED, THE COUNCIL WOULD APPLY THE MINIMUM PROBABILITY THRESHOLD TO DETERMINE WHETHER A FINANCIAL STATEMENT LIABILITY OR BENEFIT SHOULD BE RECOGNIZED. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. X X X X 0 1 0 BRYAN J BUCKLEW PRESIDENT/CEO 600804 0 170419 0 24164 0 23100 0 22904 0 841391 0 0 0 WILLIAM T ABRAHAM JR REGIONAL VICE PRESIDENT 260254 0 32783 0 3802 0 21506 0 34563 0 352908 0 0 0 JO ANNLEE COFFARO REGIONAL VICE PRESIDENT 231567 0 28476 0 765 0 18604 0 21941 0 301353 0 0 0 REBECCA P ROZEN REGIONAL VICE PRESIDENT 225252 0 27727 0 2126 0 18115 0 22246 0 295466 0 0 0 MICHON COLEMAN REGIONAL VICE PRESIDENT 236833 0 28471 0 1173 0 18601 0 10111 0 295189 0 0 0 MEGHAN HARDIN REGIONAL VICE PRESIDENT 209319 0 25815 0 456 0 16866 0 22161 0 274617 0 0 0 PART I, LINE 4B BRYAN J. BUCKLEW AGREED TO PARTICIPATE IN CAP-EX IN PLACE OF A TRADITIONAL SERP. SEE SCHEDULE L, PART V, FOR A BROADER DESCRIPTION. PART II: THE ORGANIZATION'S OFFICERS AND HIGHEST COMPENSATED EMPLOYEES WERE PAID WAGE COMPENSATION BY CALIFORNIA ASSOCIATION OF HOSPITALS AND HEALTH SYSTEMS (CAHHS) FOR SERVICES PROVIDED TO HOSPITAL COUNCIL - NORTHERN & CENTRAL CALIFORNIA (HCNCC). SEE COMPENSATION AMOUNTS ON SCHEDULE J, PART II. THE COMPENSATION PAID BY CAHHS WAS REIMBURSED BY HCNCC UNDER A LEASED EMPLOYEE ARRANGEMENT. THE CFO IS CONTRACTED THROUGH CAHHS (AN UNRELATED ORGANIZATION) FOR SERVICES PROVIDED TO THE FILING ORGANIZATION. BRYAN J BUCKLEW PRESIDENT/CEO SPLIT - DOLLAR LIFE INSURANCE PROGRAM X 200000 180063 0 1 1 180063 SCHEDULE L, PART II, COLUMN (C): THE EXEMPT ORGANIZATION ("EO") PROVIDES SUPPLEMENTAL RETIREMENT BENEFITS THROUGH AN ALTERNATIVE FUNDING ARRANGEMENT THE IRS CALLS "COLLATERAL ASSIGNMENT SPLIT DOLLAR" (CASD). ALTHOUGH THE IRS REQUIRES REPORTING IN THE LOAN SECTION OF SCHEDULE L, CASD IS NOT AN ACTUAL LOAN; NO FUNDS ARE TRANSFERRED TO THE EXECUTIVE. RATHER, THE "LOAN" TREATMENT APPLIES BECAUSE AFTER THE EXECUTIVE HAS RECEIVED RETIREMENT BENEFITS, THE EO RECOVERS ALL OF ITS OUTLAYS PLUS INTEREST.THE RECOVERY RIGHT IS A KEY ADVANTAGE OF CASD FOR THE EO. RATHER THAN PAYING RETIREMENT BENEFITS TO THE EXECUTIVE THAT WOULD NEVER BE RECOVERED, UNDER CASD THE EO RECOVERS NOT ONLY ITS OUTLAYS, BUT ALSO CONSIDERATION FOR THE TIME VALUE OF MONEY.CASD WORKS AS FOLLOWS: THE EO DEPOSITS FUNDS INTO A CASH VALUE LIFE INSURANCE POLICY ON THE EXECUTIVE'S LIFE. DURING LIFE, TO THE EXTENT THE EXECUTIVE FULFILLS SERVICE AND VESTING REQUIREMENTS, THE EXECUTIVE CAN BORROW AGAINST VALUES IN THE POLICY TO SUPPLEMENT RETIREMENT INCOME. POLICY PERFORMANCE IS CLOSELY MONITORED. IF POLICY PERFORMANCE LAGS, THE EXECUTIVE'S BORROWING RIGHTS ARE REDUCED TO PROTECT THE EO'S RECOVERY RIGHTS.AT THE EXECUTIVE'S DEATH, THE POLICY DEATH PROCEEDS ARE FIRST USED TO REPAY THE EO ITS DEPOSITS PLUS COMPOUNDED INTEREST (AT THE IRS LONG-TERM APPLICABLE FEDERAL RATE). THE EXECUTIVE'S BENEFICIARY THEN RECEIVES ANY PROJECTED RETIREMENT BORROWING THE EXECUTIVE DID NOT ACCESS DURING LIFE. DEATH PROCEEDS ARE USED TO REPAY THE EO AND ANY REMAINING PROCEEDS ARE PAID TO THE EXECUTIVE'S BENEFICIARY. FORM 990, PART VI, SECTION A, LINE 6 THE HOSPITAL COUNCIL HAS TWO CLASSES OF MEMBERSHIP. VOTING MEMBERS INCLUDE ACUTE CARE HOSPITALS AND HEALTH SYSTEMS. NONVOTING MEMBERS INCLUDE ASSOCIATE MEMBERS, HONORARY MEMBERS AND PROVISIONAL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS ELECT THE BOARD OF DIRECTORS EXCEPT THE EX-OFFICIO BOARD POSITIONS AS NAMED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B BYLAW CHANGES REQUIRE MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE HOSPITAL COUNCIL'S GOVERNING BODY IS PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING. THE AUDIT COMMITTEE REVIEWS THE FORM 990 WITH MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS EACH MEMBER OF THE BOARD OF DIRECTORS; THE PRESIDENT/CHIEF EXECUTIVE OFFICER; CHIEF FINANCIAL OFFICER; KEY EMPLOYEES; ANY PERSON WHO HAS HELD ONE OF THOSE POSITIONS DURING THE PRECEDING FIVE YEARS; FAMILY MEMBERS; AND CERTAIN CONTROLLED ORGANIZATIONS (INTERESTED PERSONS). ALL INTERESTED PERSONS ANNUALLY SIGN A STATEMENT THAT AFFIRMS RECEIPT AND AGREEMENT TO COMPLY WITH THE POLICY AND TO DISCLOSE ANY FINANCIAL INTERESTS OR FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. EACH INTERESTED PERSON IS REQUIRED TO DISCLOSE TO THE BOARD (OR COMMITTEE THEREOF) ALL MATERIAL FACTS REGARDING THE FINANCIAL INTEREST OR RELATIONSHIP IN THE TRANSACTION. WITH REGARD TO AN INTERESTED PERSON, THE BOARD OR COMMITTEE DETERMINES IF A CONFLICT OF INTEREST EXISTS. THE INSIDER(S) INVOLVED WITH THE TRANSACTION WILL NOT BE PRESENT DURING THE BOARD OR COMMITTEE'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS, AND MAY NOT VOTE ON THE TRANSACTION OR BE COUNTED IN DETERMINATION OF A QUORUM. ALL PROCEEDINGS ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A AN OUTSIDE COMPENSATION CONSULTING FIRM PROVIDED AN OPINION ON PRESIDENT/CEO COMPENSATION IN THE YEAR OF HIRE, AND INDEPENDENT SALARY SURVEYS ARE USED TO BENCHMARK SALARIES OF CEOS AND SELECTED KEY EXECUTIVES ON AN ANNUAL BASIS. THE INFORMATION FOR THE CEO IS REVIEWED BY THE COMPENSATION COMMITTEE AND THEN APPROVED BY THE FULL BOARD OF TRUSTEES ANNUALLY. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY MANAGEMENT, APPROVED BY THE FULL BOARD OF TRUSTEES THROUGH THE ANNUAL BUDGETING PROCESS, AND IS DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE HOSPITAL COUNCIL DOES NOT MAKE ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. HEALTHCARE FOUNDATION OF NORTHERN & CENTRAL CALIFORNIA 1215 K STREET SUITE 700 SACRAMENTO CA 95814 861174825 SUPPORTS HEALTH CARE ISSUES AND RESEARCH IN CALIFORNIA CA 501(C)(3) LINE 12A, I HCNCC 1 HEALTHPLUS SHARED SERVICES INC 1215 K STREET SUITE 700 SACRAMENTO CA 95814 942685988 PROVIDING BUSINESS SERVICES FOR HOSPITALS CA HCNCC C 224678 1288216 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 HEALTHPLUS SHARED SERVICES Q 167731 CASH VALUE