2024-11-14T17:01:31+00:00 2023-12-31 346565596 ERNST & YOUNG US LLP 18101 VON KARMAN AVENUE IRVINE CA 92612 990 2023-01-01 237391094 San Antonio Community Hospital Health Care Service Plan SANA 9099852811 999 SAN BERNARDINO ROAD UPLAND CA 91786 WAH-CHUNG HSU Vice President /CFO 9099206103 2024-11-14 true true Kara Adams P00023315 9497942300 2024-11-13 2023 2024-10-15 13:58:12Z WAH-CHUNG HSU 999 SAN BERNARDINO ROAD UPLAND CA 91786 22107183 false X WWW.SARH.ORG X 1974 CA THE SAN ANTONIO COMMUNITY HOSPITAL HEALTH CARE SERVICE PLAN PROVIDES HEALTH CARE INSURANCE TO THE EMPLOYEES OF SAN ANTONIO REGIONAL HOSPITAL. 4 1 0 1 0 0 0 0 20419525 22107183 0 0 0 0 20419525 22107183 0 0 19548115 20880778 0 0 0 0 0 854642 1204956 20402757 22085734 16768 21449 1610526 1831906 1517935 1717866 92591 114040 THE SAN ANTONIO COMMUNITY HOSPITAL HEALTH CARE SERVICE PLAN PROVIDES HEALTH CARE INSURANCE TO THE EMPLOYEES OF SAN ANTONIO REGIONAL HOSPITAL. THE MISSION OF THE ORGANIZATION HAS NOT BEEN FORMALLY ADOPTED BY THE GOVERNING BODY. false false 0 0 22107183 THE SAN ANTONIO COMMUNITY HOSPITAL HEALTH CARE SERVICE PLAN PROVIDES HEALTH CARE INSURANCE TO THE EMPLOYEES OF SAN ANTONIO REGIONAL HOSPITAL. 0 false false false false false false false false false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 4 1 false false false false false true false true true false false true false false false false false false CA X WAH-CHUNG HSU 9099852811 999 SAN BERNARDINO ROAD UPLAND CA 91786 JOHN CHAPMAN PRESIDENT/CEO 1.0 42.0 X X 0 1016418 111379 WAH-CHUNG HSU VICE PRESIDENT & CFO/TRUSTEE 1.0 44.0 X X 0 641091 129862 SOHAN BASSI MD TRUSTEE 1.0 4.0 X 0 15500 0 WES FIFIELD TRUSTEE 1.0 4.0 X 0 0 0 0 1673009 241241 0 false true false AETNA LIFE INS CO 151 FARMINGTON AVE HARTFORD CT 06156 ADMINISTRATIVE SVC 737968 Ropes & Gray LLP 10250 Constellation Blvd 21st Fl Los Angeles CA 900676257 Consulting Services 388442 2 0 0 0 0 0 0 0 0 EMPLOYEE CONTRIBUTIONS 525100 4997925 4997925 0 0 EMPLOYER CONTRIBUTIONS 525100 17109258 17109258 0 0 0 0 0 0 22107183 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22107183 22107183 0 0 0 0 0 20880778 0 0 0 0 0 0 0 0 0 0 0 0 1204956 0 0 0 0 0 0 0 0 0 0 0 0 0 22085734 0 0 0 0 0 0 0 1610526 1831906 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1610526 1831906 1517935 1717866 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1517935 1717866 X 92591 114040 0 0 0 0 0 0 0 0 92591 114040 1610526 1831906 21449 0 0 0 0 0 X false true X true false 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote UNCERTAIN TAX POSITION UNDER ASC 740: THE PRINCIPAL OPERATIONS OF THE HOSPITAL ARE EXEMPT FROM TAXATION PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE PROVISIONS OF THE STATE IN WHICH THE HOSPITAL OPERATES. ASC 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE GUIDANCE IS APPLICABLE TO PASS-THROUGH ENTITIES AND TAX-EXEMPT ORGANIZATIONS. NO SIGNIFICANT TAX EXPENSE OR LIABILITY FOR TAX BENEFITS, INTEREST, OR PENALTIES WAS ACCRUED AT OR FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false true false JOHN CHAPMAN PRESIDENT/CEO 0 581894 0 386295 0 48229 0 73766 0 37613 0 1127797 0 39993 WAH-CHUNG HSU VICE PRESIDENT & CFO/TRUSTEE 0 455251 0 158949 0 26891 0 92249 0 37613 0 770953 0 25085 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan SARH PROVIDES A 457(F) SUPPLEMENTAL NON-QUALIFIED PLAN FOR ITS EXECUTIVE MANAGEMENT TEAM. IN CONJUNCTION WITH THE 457(B) PLAN, EACH EXECUTIVE ACCRUES 10% OF THEIR BASE PAY ANNUALLY. HOSPITAL CONTRIBUTIONS ARE NOT VESTED UNTIL DECEMBER 31 OF THE EXECUTIVE'S THIRD CALENDAR YEAR OF EMPLOYMENT. AFTER INITIAL ELIGIBILITY, EACH YEAR'S CONTRIBUTION WILL VEST ON DECEMBER 31 OF EACH CALENDAR YEAR. TWO MEMBERS OF THE EXECUTIVE MANAGEMENT GROUP RECEIVED PAYMENT AND THESE AMOUNTS ARE SHOWN ON SCH J, PART II. Schedule J, Part II, Column (C) Defined Benefit Pension Plan EMPLOYEES HIRED PRIOR TO DECEMBER 31, 2005 ARE PARTICIPANTS IN THE HOSPITAL'S DEFINED BENEFIT PENSION PLAN. THE AMOUNT IN COLUMN C INCLUDES THE ESTIMATED INCREASE IN ACTUARIAL VALUE FOR THOSE EMPLOYEES WHO ARE PLAN PARTICIPANTS. Form 990, Part VI, Line 12c SAN ANTONIO REGIONAL HOSPITAL, A RELATED ORGANIZATION, HAS A COMPLIANCE OFFICER WHO REVIEWS THE ORGANIZATION'S COMPLIANCE POLICIES, INCLUDING ITS CONFLICT OF INTEREST STATEMENTS, DOCUMENT DESTRUCTION AND RETENTION POLICIES AT LEAST ANNUALLY. THE ORGANIZATION'S BOARD HAS AN ORGANIZATION MEETING EVERY JANUARY. AT THE ANNUAL ORGANIZATION MEETING, CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTED TO ALL BOARD MEMBERS AND OFFICERS AND SUBSEQUENTLY COLLECTED BY THE ORGANIZATION'S COMPLIANCE OFFICER. THE CFO WHO ATTENDS ALL BOARD MEETINGS ALSO REVIEWS THE BOARD'S CONFLICT OF INTEREST STATEMENTS. IF A NEW POTENTIAL CONFLICT OF INTEREST ARISES DURING THE YEAR, A NEW CONFLICT OF INTEREST STATEMENT IS SIGNED. IF A POTENTIAL CONFLICT OF INTEREST EXISTS DURING A BOARD DISCUSSION, THE BOARD MEMBER IS REQUIRED TO STATE THE CONFLICT AND ABSTAIN FROM ANY RELATED BOARD VOTES. BOARD MINUTES REFLECT THESE ABSTENTIONS. AT LEAST ONCE EACH YEAR, THE ORGANIZATION'S COMPLIANCE OFFICER PROVIDES A VERBAL COMPLIANCE UPDATE AT A BOARD MEETING AND REMINDS BOARD MEMBERS OF THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. THE ORGANIZATION FOLLOWS A SIMILAR ANNUAL PROCEDURE FOR MEMBERS OF ITS EXECUTIVE MANAGEMENT AND DEPARTMENT DIRECTORS, INCLUDING AT LEAST ANNUAL COMPLIANCE EDUCATION SESSIONS. THE COMPLIANCE PROGRAM DESCRIBED ALSO EXTENDS TO THE HEALTH PLAN. Form 990, Part VI, Line 13 ALTHOUGH THE BOARD HAS NOT FORMALLY ADOPTED WHISTLEBLOWER AND RECORD RETENTION POLICIES, THE BOARD OF THE PARENT ORGANIZATION, SARH, HAS ADOPTED THEM AND THEY ARE CONSIDERED TO APPLY TO THE HEALTH CARE SERVICE PLAN. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE HEALTH CARE SERVICE PLAN PROVIDES HEALTHCARE INSURANCE TO THE EMPLOYEES OF SAN ANTONIO REGIONAL HOSPITAL (SARH). SARH'S BOARD APPOINTS THE TRUSTEES OF THE PLAN. THE PLAN DOES NOT HAVE ANY SHAREHOLDERS OR EMPLOYEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM IS PREPARED INTERNALLY BY THE FINANCE DEPARTMENT AND REVIEWED BY THE HOSPITAL'S CFO. THE FORM IS THEN REVIEWED BY THE HOSPITAL'S EXTERNAL FINANCIAL AND TAX AUDIT FIRM. FOLLOWING THE EXTERNAL REVIEW, THE CFO REVIEWS THE FORM WITH THE HOSPITAL'S CEO. THE FORM IS THEN SENT TO MEMBERS OF THE HOSPITAL'S BOARD AUDIT COMMITTEE, WHICH INCLUDES THE TRUSTEES OF THE HEALTH PLAN, FOR REVIEW AND APPROVAL. THE FORM IS THEN SENT TO THE ENTIRE HOSPITAL BOARD PRIOR TO FINAL SIGNATURES AND FILING. Form 990, Part VI, Line 19 Required documents available to the public HEALTH PLAN FINANCIAL STATEMENTS, CONFLICT OF INTEREST STATEMENTS AND GOVERNING DOCUMENTS HAVE NOT BEEN MADE AVAILABLE TO THE PUBLIC BUT ARE AVAILABLE UPON REQUEST. SAN ANTONIO REGIONAL HOSPITAL 999 SAN BERNARDINO ROAD UPLAND CA 91786 951183919 HOSPITAL CA 501(c)(3) 3 NA false false false false false false false false false false false false false false false false false false false true