2019-11-15T15:03:37-06:00 2018-12-31 346565596 Ernst and Young LLP 4365 Executive Drive Suite 1600 San Diego CA 92121 990 2018-01-01 951644629 Santa Barbara Cottage Hospital SANT 8053249903 PO Box 689 Attn - Finance Dept Santa Barbara CA 931020689 Brett D Tande Senior VP and CFO 2019-11-15 false Jocelyne Miller P00634378 8585357200 2018 2020-04-17 16:48:07Z Ronald C Werft PO Box 689 Attn - Finance Dept Santa Barbara CA 931020689 1077116346 false X WWW.COTTAGEHEALTH.ORG X 1888 CA It is the mission of Santa Barbara Cottage Hospital to provide superior health care for and improve the health care of our communities through a commitment to our core values of excellence, integrity, and compassion. 15 14 3436 650 8585004 46281 68458296 41835170 686236021 755493096 63424144 35716166 12840804 12792934 830959265 845837366 2681167 2472768 0 340039910 356305417 0 0 336397685 362174036 679118762 720952221 151840503 124885145 1671330367 1680136253 642636950 534671152 1028693417 1145465101 It is the mission of Santa Barbara Cottage Hospital to provide superior health care for and improve the health care of our communities through a commitment to our core values of excellence, integrity, and compassion. false false 600118171 2472768 762540764 Santa Barbara Cottage Hospital is a 429-bed acute-care hospital located in the City of Santa Barbara. In 2018, the Hospital had 90,998 patient days, served 116,616 outpatients, including emergency services to 45,462 patients. The Hospital provides a wide array of inpatient and outpatient services, including but not limited to the areas of cardiology, orthopedics, neurology, trauma, labor & delivery, psychiatric, neonatal intensive care, pediatric intensive care, pediatrics, laboratory, imaging, therapy, diabetes, oncology, emergency and rehabilitation services. The hospital is diligent in ensuring that all patients have adequate access to care. All patients who do not present insurance are automatically screened for eligibility in government health programs and are assisted in applying for financial assistance if the patient does not qualify for any other assistance. Santa Barbara Cottage Hospital provides critical funding for community health needs, financial assistance, and external grants, while also realizing shortfalls in Medicare, Medi-Cal, and indigent care. Activities in these areas included screenings and health fairs; classes, clinics, lectures, and seminars; community services; community collaborations; and coalitions/committees. External grants aimed at specific community needs included assistance to at risk populations (indigent, substance abuse recovery, elderly) hospice care, funding for low income health care, health care education for our schools & families, family counseling, aging transportation, and nursing education as well as operating pediatric and other clinics at shortfalls. In 2018, the hospital spent over $138 million on these various programs. 600118171 true true false true false false false false true true true false true true true false true false false false false false false false false true true true true true true false false false false false true false true false false false false false false true true true true false false true 512 0 true 3436 true true true false false false false false true false false false false false X 15 14 false false false false true true true true true false false true true true true true true true true false CA X Kristin Tufvesson 8053249933 400 West Pueblo Santa Barbara CA 93105 Steven Ainsley Board Chair 5.0 15.0 X X 0 0 0 Gregory Faulkner Vice Chair 1.5 4.5 X X 0 0 0 Dorothy Largay PhD Vice Chair 1.5 4.5 X X 0 0 0 Edward Bentley MD Secretary 1.5 4.5 X X 0 0 0 Harry McMahon Committee Chair 1.3 3.7 X 0 0 0 Robert Nourse Committee Chair 1.3 3.7 X 0 0 0 Gamble Parks Committee Chair 1.3 3.7 X 0 0 0 Steven Zola Committee Chair 1.3 3.7 X 0 0 0 Susan Christol-Deacon Board Member 1.0 3.0 X 0 0 0 Thomas Cusack Board Member 1.0 3.0 X 0 0 0 Nancy Nielsen Board Member 1.0 3.0 X 0 0 0 Ernesto Paredes Board Member 1.0 3.0 X 0 0 0 Richard Ponce MD Board Member 1.0 3.0 X 0 0 0 Anne Rodriguez MD Board Member 1.0 3.0 X 0 0 0 Mark Scott MD Board Member 1.0 3.0 X 0 0 0 Jon Clark Board Member-part year 1.0 3.0 X 0 0 0 Marshall (Chip) Turner Board Member-part year 1.0 3.0 X 0 0 0 Ronald Werft President & CEO 15.0 45.0 X 0 1456030 38880 Steven Fellows COO 18.0 32.0 X 0 791779 41553 Brett Tande Senior VP and CFO 12.5 37.5 X 0 827344 41553 Jacqueline Pierce Asst. Secretary-Board (part year) 10.0 30.0 X 0 31609 2984 Teresa Petter Asst. Secretary-Board (part year) 10.0 30.0 X 0 83154 15704 DAVID NICHOLS VP BUSINESS DEVEL-LAB 40.0 0 X 718600 0 14206 RICHARD BESWICK VP RESEARCH & Chief Research Officer 40.0 0 X 482146 0 71552 JEFFREY GAUVIN MD DIR OF SURGERY RESIDENCE 40.0 0 X 549845 0 34074 KEITH DEAVILLE DIR SALES & MARKETING-LAB 40.0 0 X 340599 0 43021 STEPHEN KAMINSKI MD DIR TRAMA SVCS & SICU 40.0 0 X 452631 0 41553 2543821 3189916 345080 717 false true false MC CARTHY BUILDING COMPANIES 20401 SW BIRCH STREET SUITE 300 NEWPORT BEACH CA 92660 BUILDING CONTRACTOR 18341743 AMN HEALTHCARE INC PO BOX 56157 LOS ANGELES CA 90074 CONTRACT LABOR 7457104 ANESTHESIA MEDICAL GRP SB INC 514 W PUEBLO 2nd Floor SANTA BARBARA CA 93105 Anesthesia Professional Fees 3966460 Sansum Clinic PO Box 1200 Santa Barbara CA 93102 Physician and medical services 2623465 Mission Pathology Consultants 400 West Pueblo Santa Barbara CA 93105 Physician services 1471577 135 X 40403951 648228 782991 41835170 NET PATIENT SERVICE REVENUE 622110 670918259 670918259 LABORATORY SERVICES 621511 38292065 29713492 8578573 CA HOSPITAL FEE PROGRAM 622110 46155408 46155408 MEDICAL OFFICE BLDG RENTAL 531120 127364 127364 0 0 0 0 755493096 11216074 11216074 122714 51229 71485 0 71485 71485 255680745 47098 231227751 24452994 47098 24500092 24500092 LAB MANAGEMENT 561110 3631443 3631443 CAFETERIA/GIFT SHOP/DELI/VILLA RIVIERA 900099 5142636 5142636 DISCHARGE PHARMACY REVENUE 524298 632884 632884 3314486 2783341 6431 524714 12721449 845837366 753962191 8585004 41455001 X 2455498 2455498 17270 17270 236595501 197848577 38746924 16196247 13590443 2605804 87531265 66829951 20701314 15982404 14015719 1966685 1614405 1614405 65077 65077 16300 16300 1967175 1967175 115347567 83993398 31354169 0 142345 17714 124631 12559613 10068723 2490890 1664601 1479772 184829 10952014 8248514 2703500 481146 230820 250326 339401 174404 164997 15464087 12905768 2558319 46286037 35763074 10522963 2602814 1510825 1091989 Medical Supplies 108603095 108548992 54103 Hospital Fee Program 31685704 31685704 Equipment Maintenance 9269533 8495965 773568 Licenses 1605136 99022 1506114 1507986 523613 984373 0 720952221 600118171 120834050 0 16223759 25173541 27960781 26271809 87145441 108227915 26051038 23032479 0 0 550000 550000 16709311 16672314 9525525 12313520 1085673161 346207573 717702658 739465588 295596564 262210340 316988612 349712212 0 4407029 3753426 152469649 112753109 1671330367 1680136253 94001382 92177907 36372528 103018 394552413 389668081 0 0 35000000 82710627 52722146 642636950 534671152 X 1010730075 1128120594 11643161 11024326 6320181 6320181 1028693417 1145465101 1671330367 1680136253 X 124885145 -48525350 40411889 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 40208 40208 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying activities are calculated as a percentage of dues paid to various hospital associations, including American Hospital Association, National Association of Children's Hospitals, and Hospital Association of Southern California. The percentage of dues used for lobbying purposes is provided by each association. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying activities are calculated as a percentage of dues paid to various hospital associations, including American Hospital Association, National Association of Children's Hospitals, and Hospital Association of Southern California. The percentage of dues used for lobbying purposes is provided by each association. 6320181 6320181 6320181 6320181 6320181 6320181 6320181 6320181 6320181 6320181 0.0 1.0 0.0 false false 1645545 12708888 14354433 1061461 850673428 226066324 625668565 25579962 3998881 21581081 185073778 112804415 72269363 8930099 3337953 5592146 739465588 Alternative Investments 349667380 F Investment in CCIMG 44832 C 349712212 Due from Affiliates 60421606 Medicare and Medi-cal Reserves 31657636 Interest Rate Swap Asset All Other Receivables 13656727 All Other Receivables 7017140 112753109 MINIMUM PENSION LIABILITY & SERP 327664 SELF INSURANCE LIABILITY 22275256 SPLIT DOLLAR LIFE LIABILITY 14881832 PHYSICIAN GUARANTEES 15237394 INTEREST RATE SWAP 52722146 X Schedule D, Part V Endowment funds SANTA BARBARA COTTAGE HOSPITAL CONSIDERS ITS ENDOWMENT TO INCLUDE ONLY PERMANENTLY RESTRICTED FUNDS. SCHEDULE D, PART V ON THE FORM 990 FOR PRIOR YEARS MISTAKENLY ALSO INCLUDED AS ENDOWMENT ALL TEMPORARILY RESTRICTED FUND ACCOUNTS INCLUDING EARNINGS ON THESE AMOUNTS THAT ARE ALSO TREATED AS TEMPORARILY RESTRICTED. THE MISTAKE HAS BEEN CORRECTED ON THIS 2018 FORM 990 TO SHOW ONLY THE ENDOWMENT FOR ALL YEARS THAT REPORTING IS REQUIRED. DURING THE YEARS SHOWN ON SCHEDULE D, PART V, NO CONTRIBUTIONS WERE MADE TO THE ENDOWMENT. Schedule D, Part V, Line 4 Intended uses of endowment funds Income generated on Endowment Funds support specific programs of SBCH. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Cottage completed an analysis of its tax positions, in accordance with FASB ASC 740, Income Taxes, and determined that there are no uncertain tax positions taken. Cottage has recognized no interest or penalties related to uncertain tax positions. Cottage is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The System believes it is no longer subject to income tax examinations for years prior to 2014. true true X true X 350 true X 445 true true true false true true 6911255 6911255 0.0096 135672117 73404013 62268104 0.0864 0 0.0 0 0 142583372 73404013 69179359 0.0960 2194594 37895 2156699 0.0030 15285832 2851990 12433842 0.0172 19565967 6420360 13145607 0.0182 853733 295143 558590 0.0008 1614369 1614369 0.0022 0 0 39514495 9605388 29909107 0.0415 0 0 182097867 83009401 99088466 0.1374 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 true 0 0 163500823 202841492 -39340669 X true true Cottage Cardiovascular Institute Management Group LLC Provides quality assessment, utilization and efficiency oversight for cardiovascular services 0.4 0.0 0.6 1 1 Santa Barbara Cottage Hospital 400 West Pueblo Santa Barbara CA 93105 http://www.cottagehealth.org/locations/ 050000140 X X X X X Santa Barbara Cottage Hospital and Cottage Rehab Hospital (operating under one license.) Santa Barbara Cottage Hospital 1 false false true X X X X X X X X X 16 true true false true X http://www.cottagehealth.org/app/files/public/1991/Cottage_Population_Health_CHNA_Report_020217.pdf X X true 16 true https://www.cottagehealth.org/app/files/public/2102/Cottage_Population_Health_Community_Benefit_Impl false true X 350.0 445.0 X X X X true true X X X X true X http://www.cottagehealth.org/billing/financial-assistance/ X http://www.cottagehealth.org/billing/financial-assistance/ X http://www.cottagehealth.org/billing/financial-assistance/ X X X X X X true X false X X X X X true X false false Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - SANTA BARBARA COTTAGE HOSPITAL. As part of this Community Health Needs Assessment, a telephone survey was done with approximately 2500 community members and a listening tour with more than 230 individuals via 20 focus groups conducted from June through August 2016. The focus group participants included public health officials, health providers, nonprofit workers, Cottage Health employees, government leaders and business owners. In addition, existing health and demographic data already collected for the County and State of California was utilized as well as data collected from prior Community Health Needs Assessments. Potential focus group participants were chosen because of their ability to identify primary concerns of the populations that they represent or with whom they work, as well as of the community overall. Focus group candidates were first contacted by letter or email to request their participation. Follow-up phone calls were then made to ascertain whether or not they would be able to attend. Confirmation calls were placed or e-mails sent the day before the groups were scheduled to ensure a reasonable turnout. Through this process, input was gathered from representatives of local government officials, public health, as well as several individuals whose organizations work with low-income, minority (including Latino/Mixteco, Native American, Asian, and African American), or other medically underserved populations (specifically, persons who are young adults, elderly, veterans, disabled, lesbian/gay/bisexual/transgender [LGBT], homeless, mentally ill, undocumented, uninsured/underinsured, or receive Medi-Cal/Medicare). Final participation included representatives of the following organizations: the Santa Barbara County Education Office; Santa Barbara Unified School District; Goleta Union School District; Santa Barbara County Public Health Department; Santa Barbara County Emergency Medical Services Agency; Santa Barbara County Fire Department; Santa Barbara County and Metropolitan Transit District; Santa Ynez Valley Transit; the County Board of Supervisors; Santa Barbara Police Department; City of Solvang; Santa Barbara, Santa Ynez and Solvang Chambers of Commerce; CenCal Health; Community Action Commission; Foodbank of Santa Barbara County; Girls Inc.; Alzheimer's Association; Arthritis Foundation; CALM; Domestic Violence Solutions; Juvenile Diabetes Research Foundation; Mental Wellness Center; New Beginnings Counseling Center; Visiting Nurse and Hospice Care; Carpinteria's Children's Project; Central Coast Collaborative on Homelessness; Family Service Agency; Habitat for Humanity; First 5 of Santa Barbara County; Immigrant Hope; Just Communities; Pacific Pride Foundation; People's Self-Help Housing; Safe Parking Program; Meals on Wheels; Santa Barbara Rape Crisis Center; United Way; Alisal Ranch; and numerous local clergy. All required sources responded and participated. Secondary data sources included data from US Census Bureau, US Department of Education, US Department of Agriculture, US Department of Health and Human Services, Center for Disease Control, Dartmouth College Institute for Health Policy Clinical Practice, State Cancer Profiles, and Nielsen SiteReports. Schedule H, Part V, Section B, Line 6a Facility , 1 Facility , 1 - SANTA BARBARA COTTAGE HOSPITAL. The CHNA was completed jointly by Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital, and Santa Ynez Valley Cottage Hospital. Schedule H, Part V, Section B, Line 7 Facility , 1 Facility , 1 - SANTA BARBARA COTTAGE HOSPITAL. A press release was issued announcing the completion and availability of the CHNA. This information was also shared and presented to the community on an as requested basis. Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - SANTA BARBARA COTTAGE HOSPITAL. As a member of Cottage Health (CH), the needs identified in the Hospital's CHNA are incorporated into the Community Benefit Program of CH. Eight of the 13 leading health indicators identified in the 2016 CHNA fit into the five prioritized health areas: (1) access to care; (2) behavioral health - including injury and violence; (3) chronic conditions; (4) food insecurity; and (5) housing insecurity. The five indicators not prioritized and addressed are: (1) general health status; (2) smoking cigarettes; (3) binge drinking; (4) physical inactivity; and (5) access to dental care. These health indicators were not ranked as highly in terms of need, urgency, collaboration among community organizations, health disparities, and community resources available. In addition, there are currently leading community partners/stakeholders who are addressing general health status, smoking cigarettes, binge drinking, physical inactivity, and access to dental care. Though not selected as priority areas, some of the non-prioritized needs will be indirectly addressed through enhancing access to health care and by partnering with lead organizations addressing these areas. The implementation strategy to address the priority needs includes Santa Barbara Cottage Hospital's grants, its hospital programs and health fairs. In addition, Santa Barbara Cottage Hospital provides support to Health Professional Education through its medical education program and grants and supports health research with grants and collaboration with University of California. Schedule H, Part V, Section B, Line 15 Facility , 1 Facility , 1 - Santa Barbara Cottage Hospital. The FAP also described the physical locations where patients can obtain a copy of the FAP Application, as well as the Cottage Health website address. Schedule H, Part V, Section B, Line 20 Facility , 1 Facility , 1 - Santa Barbara Cottage Hospital. Cottage Health did not initiate any new Extraordinary Collection Efforts (ECAs) in 2018. 11 Pacific Diagnostic Laboratories 454 South Patterson Goleta CA 93117 Outpatient Lab Services Children's Outpatient Clinic 5333 Hollister Avenue Santa Barbara CA 93111 Outpatient pediatric clinic for hematology, oncology, endocrinology and gastrointestinal. Cottage Rehabilitation Hospital 2415 De La Vina Santa Barbara CA 93105 Rehabilitation hospital and outpatient therapy services Cottage Outpatient Surgery 2403 Castillo Santa Barbara CA 93105 Outpatient Surgery Center Cottage Eye Center 2400 Bath Street Santa Barbara CA 93105 Eye center Advanced Imaging Center 2410 Fletcher Street Santa Barbara CA 93105 Outpatient radiology center Cottage Residential Center 312 West Montecito Street Santa Barbara CA 93101 Substance abuse rehabilitation center Cardio Vascular Clinic 2415 Bath Street Santa Barbara CA 93105 Outpatient Clinic Outpatient Rehabilitation 1035 Peach Street San Luis Obispo CA 93401 Outpatient Clinic SB Cope 2325 De La Vina Street Santa Barbara CA 93105 Substance abuse and detox treatment Cystic FibrosisPulmonary Hypertension Clinic 2409 De La Vina Santa Barbara CA 93105 Outpatient Clinic Schedule H, Part I, Line 3c Other Financial Assistance Factors Santa Barbara Cottage Hospital uses FPG based on Household Income to determine eligibility for both discount and charity care on the patient responsibility whether or not covered by insurance. A presumptive FPG is also utilized to write off balances for patients who have a presumptive score of 350% of FPG or lower. Assets are considered for certain patients who exceed FPG levels but who have high medical debt. Patients who were determined to be homeless also qualify for free care, assuming they did not qualify for other insurance programs. Schedule H, Part I, Line 6b Availability of Community Benefit Report Cottage Health prepares a Community Benefit Report on behalf of Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital and Santa Ynez Valley Cottage Hospital. It is filed with the State of California, in compliance with California Senate Bill 697. The Community Benefit Report is available to the public upon request. In addition it can be found on the OSHPD website: https://www.oshpd.ca.gov/HID/CommunityBenefit/Plans.html Schedule H, Part V, Section B, Line 16 FAP languages The FAP is available in English, Tagalog, Mandarin and Spanish at the website notated in 16 a and b. Schedule H, Part V, Section B Disclosure Pursuant to Rev. Proc. 2015-21 The following information is provided pursuant to Section 7 of Revenue Procedure 2015-21 to disclose certain noncompliance with the requirements of Internal Revenue Code Section 501(R). The Revenue Procedure provides for such noncompliance to be reported on the Form 990 filed for the year such noncompliance was discovered. In the interest of timeliness and transparency, Cottage Health disclosed certain noncompliance with Internal Revenue Code 501(R) on its Form 990 for 2016 and 2017 relative to noncompliance identified in 2017. Upon discovery of the noncompliance, immediate efforts were made in 2017 to implement all required processes and procedures and identify any individuals who were affected by the noncompliance. In 2017 Cottage Health took corrective actions outlined in its Form 990 for 2016 and 2017. Additionally the below corrective actions were finalized in 2018 subsequent to the Form 990 filing for 2016 and 2017: Cottage Health undertook additional public outreach to ensure compliance with the "Widely Publicized" requirement at 26 C.F.R 1.501(r)-4(b)(1)(ii) by informing affected individuals that the FAP is now available on the Cottage Health website at www.CottageHealth.org/FAP. Cottage Health also distributed an email on April 2, 2018 to all individuals whose email addresses were on record with one of the Cottage Health hospital facilities as a general notification to the community of the availability of financial assistance, including how to obtain Cottage Health's Financial Assistance Policy, Financial Assistance Application, and Plain Language Summary. Schedule H, Part I, Line 6a Community benefit report prepared by related organization Cottage Health Schedule H, Part I, Line 7g Subsidized Health Services Included in subsidized health care are Palliative Care services which are provided at no cost to the patient. In addition, Santa Barbara Cottage Hospital provides multi pediatric outpatient clinics, a cardio-vascular clinic, a pulmonary clinic, trauma care staffing and therapeutic recreation services, all at a substantial financial loss to the hospital. Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance Costing methodology: Direct costs are calculated at the providing department level and overhead costs are allocated according to the Medicare step-down method, based upon applicable statistics. Each payer's cost is determined by the services provided to their members. The community benefits amounts attributable to Medicaid and other Government programs are based upon the services provided and resulting costs incurred for their inpatients, outpatients and emergency department visits. Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount THE HOSPITAL ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS UPDATE 2014-09 TOPIC 606 (ASU 606) EFFECTIVE JANUARY 1, 2018. ASU 606 AND THE HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION (HFMA) DIFFERENTIATE BAD DEBT FROM IMPLICIT PRICE CONSESSIONS. THE HOSPITAL MAKES A DETERMINATION REGARDING A PRICE CONCESSION TO STANDARD PRICING ON A PORTFOLIO BASIS PRIOR TO ASSESSING THE CREDIT RISK OF INDIVIDUALS WITHIN THE PORTFOLIO. PATIENT SERVICE REVENUE IS RECORDED NET OF CONTRACTUAL ALLOWANCES AND DISCOUNTS, INCLUDING AN ESTIMATE FOR IMPLICIT PRICE CONCESSIONS. BAD DEBT IS RECORDED AS AN OPERATING EXPENSE AND RESULTS WHEN A PATIENT, DETERMINED TO HAVE THE FINANCIAL CAPACITY TO PAY FOR HEALTHCARE SERVICES, IS UNWILLING TO DO SO. FOR THE TAX YEAR ENDED DECEMBER 31, 2018, THE HOSPITAL MADE NO SUCH DETERMINATION, AND THEREFORE RECORDED NO BAD DEBT EXPENSE. Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote Effective January 1, 2018 Cottage adopted the new revenue standard using the modified retrospective method. The most significant impact of adopting the new standard is to the presentation of our consolidated income statements, where we no longer present the "Provision for doubtful accounts" as a separate line item and our "Revenues" are presented net of estimated implicit price concession revenue deductions. We also have eliminated the related presentation of "allowances for doubtful accounts" on our consolidated balance sheets as a result of the adoption of the new standard. The Hospital's revenues generally relate to contracts with patients in which the performance obligations are to provide health care services to the patients. Revenues are recorded during the period the Hospital's obligations to provide health care services are satisfied. The Hospital's performance obligations for inpatient services are generally satisfied over periods that average approximately a few days, and revenues are recognized based on charges incurred in relation to total expected charges. The Hospital's performance obligations for outpatient services are generally satisfied over a period of less than one day. The contractual relationships with patients, in most cases, also involve a third-party payer (Medicare, Medicaid, managed care health plans and commercial insurance companies) and the transaction prices for the services provided are dependent upon the terms provided by (Medicare and Medicaid) or negotiated with (managed care health plans and commercial insurance companies) the third-party payers. The payment arrangements with third-party payers for the services we provide to the related patients typically specify payments at amounts less than our standard charges. Medicare generally pays for inpatient and outpatient services at prospectively determined rates based on clinical, diagnostic and other factors. Services provided to patients having Medicaid coverage are generally paid at prospectively determined rates per discharge, per identified service or per covered member. Agreements with commercial insurance carriers, managed care and preferred provider organizations generally provide for payments based upon predetermined rates per diagnosis, per diem rates or discounted fee-for-service rates. Management continually reviews the contractual estimation process to consider and incorporate updates to laws and regulations and the frequent changes in managed care contractual terms resulting from contract renegotiations and renewals. Revenues are based upon the estimated amounts Cottage expects to be entitled to receive from patients and third-party payers. Estimates of contractual allowances under managed care and commercial insurance plans are based upon the payment terms specified in the related contractual agreements. Revenues related to uninsured patients and uninsured copayment and deductible amounts for patients who have health care coverage may have discounts applied (uninsured discounts and contractual discounts). Cottage also records estimated implicit price concessions (based primarily on historical collection experience) related to uninsured accounts to record selfpay revenues at the estimated amounts expected to be collected. Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs The shortfall from total costs for Medicare patients is a significant loss to the hospital. The Hospital is providing care to patients whose insurance (Medicare) does not cover the entire cost of their care. This provides significant aid to the elderly in the community. Some of these elderly people would qualify under FAP guidelines for financial assistance under any other Payer program. The dollars reported are taken from the 2018 Medicare Cost Report and are derived following their guidelines of allowable and non-allowable costs. This shortfall has been adjusted down by $3,241,883 of Medicare shortfall included in the analysis of clinics and other patient areas operating at a loss in H-I-7g. Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance Cottage Health's Financial Assistance Policy (FAP), which includes actions Cottage Health may take in the event of non-payment and applies to the largest number of Cottage Health's patients, states that Cottage Health will not engage in Extraordinary Collection Activities (ECAs) (defined in the policy) for a period of at least 150 days following the date of the first post-discharge billing statement, nor will Cottage Health engage in ECAs before making a reasonable effort to determine whether a patient is eligible for financial assistance pursuant to Cottage Health's FAP. The FAP further states that, at least 30 days prior to engaging in any ECAs, Cottage Health will: (a) provide written notice to patients regarding the availability of financial assistance, the specific ECAs Cottage Health intends to take in the event of non-payment, and a deadline after which Cottage Health may initiate ECAs; (b) provide to patients a written plain language summary of Cottage Health's FAP; and (c) make reasonable efforts to orally notify patients about Cottage Health's FAP and how the patient can obtain assistance with the financial assistance application. The FAP further states that, if Cottage Health receives a complete financial assistance application during the Application Period (as defined in the FAP), Cottage Health will suspend ECAs and process the patient's application, and if Cottage Health receives an incomplete financial assistance application during the Application Period, Cottage Health will suspend ECAs and provide a reasonable opportunity for the patient to submit a complete financial assistance application. ECAs are defined as (a) actions requiring a legal or judicial process; and (b) reporting adverse information to credit reporting agencies or credit bureaus. Cottage Health's FAP further states that Cottage Health may employ reasonable collection efforts to obtain payment from patients, other than ECAs, including issuing statements, making telephone calls, and sending e-mail messages. Schedule H, Part V, Section B, Line 16a FAP website - Santa Barbara Cottage Hospital: Line 16a URL: http://www.cottagehealth.org/billing/financial-assistance/; Schedule H, Part V, Section B, Line 16b FAP Application website - Santa Barbara Cottage Hospital: Line 16b URL: http://www.cottagehealth.org/billing/financial-assistance/; Schedule H, Part V, Section B, Line 16c FAP plain language summary website - Santa Barbara Cottage Hospital: Line 16c URL: http://www.cottagehealth.org/billing/financial-assistance/; Schedule H, Part VI, Line 2 Needs assessment Cottage Health, through its hospitals Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital, and Santa Ynez Valley Cottage Hospital, researched the needs of the county through the Community Health Needs Assessment (CHNA). As discussed in detail in H-V-line5, the assessment included a broad group of participants from the public and private sector plus existing health data in the government sector and past needs assessment information. Needs prioritized in the CHNA include: Access to Care, Behavioral Health, Chronic conditions, food insecurity and housing insecurity. In addition, Cottage Health has prioritized injury and violence within the Behavioral Health area. The Hospitals provide critical funding for community health, financial assistance, and external grants, while also realizing shortfalls in Medicare, Medi-Cal, and indigent care. Activities in these areas included screenings and health fairs; classes, clinics, lectures, and seminars; community services; community collaborations; and coalitions/committees. In 2018, Cottage Health spent over $155 million on these programs. Schedule H, Part VI, Line 3 Patient education of eligibility for assistance COTTAGE HEALTH HAS A MULTIFACETED FINANCIAL ASSISTANCE PROGRAM (FAP) TO ENSURE THAT ALL PATIENTS RECEIVE INFORMATION ABOUT OUR FAP, AND PATIENTS WHO DO NOT HAVE INSURANCE ARE SCREENED FOR ELIGIBILITY IN A GOVERNMENT SPONSORED HEALTHCARE PLAN. THE HOSPITAL POSTS INFORMATION ABOUT THE FAP IN ALL REGISTRATION AREAS. SIGNS IN ENGLISH, TAGALOG, MANDARIN AND SPANISH ARE LOCATED IN ALL AREAS WHERE PATIENTS ARE REGISTERED FOR INPATIENT AND OUTPATIENT SERVICES. SIGNS ARE ALSO LOCATED IN THE PATIENT BILLING OFFICE AND CASHIER OFFICE. PATIENTS WILL ALSO BE CONTACTED BY AN ADMITTING REPRESENTATIVE OR ELIGIBILITY COUNSELOR TO ASSIST THE PATIENT IN DETERMINING ELIGIBILITY FOR GOVERNMENT SPONSORED INSURANCE PROGRAMS AND ASSIST WITH THE APPLICATION PROCESS AT NO COST TO THE PATIENT. PATIENT FINANCIAL COUNSELORS WHO ANSWER CUSTOMER SERVICE CALLS ARE INSTRUCTED TO OFFER a plain language summary (PLS) of the FAP APPLICATIONS TO ALL PATIENTS. Additionally, each patient is provided with information regarding the FAP on their billing statement, and each billing statement is accompanied by the PLS. SANTA BARBARA COTTAGE HOSPITAL ALSO WORKS CO-OPERATIVELY WITH THE COUNTY OF SANTA BARBARA TO PROVIDE NON-EMERGENCY FINANCIAL ASSISTANCE SERVICES. THIS PROGRAM IS KNOWN AS THE COMMUNITY SERVICE PROGRAM. ALL MEMBERS OF THE COMMUNITY WHO MEET THE FINANCIAL CRITERIA ARE ELIGIBLE FOR THE COMMUNITY SERVICE PROGRAM, BUT MUST BE REFERRED BY A PHYSICIAN. WHEN PATIENTS WHO VISIT THE SANTA BARBARA PUBLIC HEALTH DEPARTMENT CLINIC HAVE A NEED FOR A MEDICALLY-NECESSARY BUT NON-EMERGENT SERVICE, THE PHYSICIANS AND CLINIC STAFF INFORM THE PATIENT OF THE COMMUNITY SERVICE PROGRAM AND HELP THE PATIENT TO APPLY. INDEPENDENT PHYSICIANS IN THE COMMUNITY WERE MADE AWARE OF THE PROGRAM AND HOW TO ACCESS SERVICES ON BEHALF OF THEIR PATIENTS. Schedule H, Part VI, Line 4 Community information Santa Barbara County consists of 2,750 square miles of land and inland water area. Approximately rectangular in shape, Santa Barbara County is bordered on the north by San Luis Obispo County, on the east by Ventura County, and on the south and west by 107 miles of Pacific coastline. Much of the county is mountainous. The Santa Ynez, San Rafael and Sierra Madre mountains extend in a predominately east west direction. Within the county, there are numerous fertile agricultural areas, including the Santa Maria, Cuyama, Lompoc, and Santa Ynez Valleys, and the southeast coastal plain. These areas, which include most of the developed land, also accommodate the majority of the population. Los Padres National Forest, in the eastern part of the county, covers approximately 44 percent of the total county area. Vandenberg Air Force Base is in the Lompoc region, while UCSB is on the South Coast. North County refers to the area west and north of Gaviota and includes the Lompoc, Santa Maria, Santa Ynez and Cuyama valleys. South Coast refers to the Goleta, Santa Barbara, and Carpinteria coastal plain. Santa Barbara County's approximate 440,000 population is divided into six sub regions: Santa Barbara/Goleta Region; Santa Ynez Valley; Carpinteria Valley; Lompoc Valley; Santa Maria Valley; Guadalupe Valley; and the Cuyama Valley. Of the total population, approximately 50% are females. The median age is 33.6 years. The population age breakdown is: 27.4% under 20 years old; 59.2% are 20 to 64 years old and 13.4% are 65 and older. For people reporting one race, 46.8% are White; 43.7% are Hispanic; 1.6% are Black or African American; 4.8% are Asian; and 3.1% are Other/Multi-Racial. 16.65% of county residents live below the poverty level. The residents of the County are served by 5 hospitals throughout the county. Schedule H, Part VI, Line 5 Promotion of community health The Board of Directors is made up of prominent community members who volunteer their time to ensure that the Santa Barbara Community has access to high-quality, affordable healthcare. The Board of Directors is actively involved in the Hospital's strategic decisions and takes its commitment to the Community very seriously. The Board approves of an annual financial budget and ten-year financial plan to guarantee the Hospital will continue to offer hospital services to the Community for years to come. The Board also approves of annual top goals that are consistent with the mission, vision and values of the Hospital. The financial forethought of the Board of Directors resulted in surplus funds that are being used to rebuild the facility. Santa Barbara Cottage Hospital is building a new hospital in order to comply with the unfunded mandate of the State of California's Senate Bill 1953 (SB1953), which requires all hospitals to retrofit or rebuild in order to withstand a major earthquake. The Hospital used this opportunity to live the core value of excellence by ensuring that the new facility will meet the current and future healthcare needs of the Community. This is the largest project in the Hospital's history. The hospital is nearing completion of the third phase of construction of the new facility. Santa Barbara Cottage Hospital works cooperatively with the open medical staff to improve healthcare in the community. The Hospital is exploring how to better align with physicians in order to provide the highest quality of care. Schedule H, Part VI, Line 6 Affiliated health care system Cottage Health is the parent organization of Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital and Santa Ynez Valley Cottage Hospital and Goleta Valley Professional Buildings, Inc. These organizations have a common Board of Directors. Cottage Health Hospitals are the sole hospital providers in the Community and strategic plans are created with all the Hospitals and their Communities in mind. Santa Barbara Cottage Hospital is the largest hospital in the system and provides the widest array of services. As such, Santa Barbara Cottage Hospital experiences the largest amount of financial assistance and Medicaid shortfall from cost. The hospital also provides the majority of community benefit programs, which are reported in the Cottage Health Community Benefit Report. In addition, Santa Barbara Cottage Hospital Foundation provides grants to various organizations to promote healthy living and support nurse-training programs in the Community. Schedule H, Part VI, Line 7 State filing of community benefit report CA true SB NEIGHBORHOOD CLINICS 1900 State St Suite G SB CA 93101 770496382 501(c)(3) 1025000 Support of neighborhood health clinics for low income patients Santa Barbara City College 721 Cliff Drive Santa Barbara CA 93109 770070782 government 415125 Support of Nursing Program at Santa Barbara City College CSUCI FOUNDATION One University Drive Camarillo CA 93012 770433230 501(c)(3) 292000 Support of the Bachelor's in Science, Nursing program in Santa Barbara PATH PEOPLE ASSISTING THE HOME PO Box 24116 Santa Barbara CA 93121 953950196 501(c)(3) 165488 Medical respite beds for the homeless population FAMILY SERV AGENCYCRIS 123 W Gutierrez St SB CA 93101 951644031 501(c)(3) 100613 Support of the Senior Services Program SB COUNTY EDUC OFFICE 4400 Cathedral Oaks Rd SB CA 93160 956000940 government 81450 Child and family Resources Behavioral health initiative SB ACT - Alliance for Comm Transform PO Box 217 Santa Barbara CA 93102 452832064 501(c)(3) 74575 Provide mental health services to low income school age children. SARAH HOUSE PO Box 20031 Santa Barbara CA 93120 770224415 501(c)(3) 37400 Support of end of life care for low income patients that transfer from the Hospital Palliative Care facility PACIFIC PRIDE FNDTN 126 E Haley St A11 SB CA 93102 953133613 501(c)(3) 33387 Provide counseling to the LGBTQ+ population. OCPRHIO INC 601 Park Cntr Dr 104 Santa Ana CA 92705 461145952 501(c)(3) 29715 Assistance for the non-profit SB Neighborhood Clinic and a rural clinic to become part of HIE initiative WILLBRIDGE OF SANTA BARBARA 1215 E Montecito St SB CA 93130 571194195 501(c)(3) 21300 Support for the transitional housing beds for homeless patients who are not appropriate for discharge to the streets or shelters and who need supervised convalescense MENTAL HEALTH ASSOC IN SB Cnty 617 GARDEN ST Santa Barbara CA 93101 951962659 501(c)(3) 20313 Counseling, mentoring and education for low income, at risk population. DOCTORS WITHOUT WALLS-SB PO Box 3751 Santa Barbara CA 93103 331210731 501(c)(3) 19788 Support of health needs for the poor and homeless of Santa Barbara SANSUM CLINIC PO Box 1200 Santa Barbara CA 93102 956419205 501(c)(3) 15000 Medical education VISITING NURSE & HOSPICE CARE 222 East Canon Perdido Street Santa Barbara CA 93101 951641969 501(c)(3) 15000 Supports the Alliance for Living and Dying Well CENTER FOR SUCCESSFUL AGING 228 E Anapamu Street 208 Santa Barbara CA 93101 800422344 501(c)(3) 13750 Assists senior citizens as risk with medical and mental health issues. THRESHOLDS TO RECOVERY INC 1038 Pittsfield Lane Ventura CA 93001 770335136 501(c)(3) 6930 Funding provides help to individuals who have been intoxicated in the public. The program offers an alternative to incarceration. Program follow-up includes referral for treatment of alcoholism as an effort in recovery. VISION Y COMPROMISO 1000 NORTH ALAMEDA STREET LOS ANGELES CA 90012 320071651 501(c)(3) 5000 Assists low-income ethnic groups with health education and health referals 18 0 LIFELINE - providing emergency support 72 17270 Schedule I, Part III, Column (b) Estimated Number Of Recipients LIFELINE - providing emergency support : The people assisted with Lifeline support are elderly with health issues who cannot afford to pay for the program. Santa Barbara Cottage Hospital paid Lifeline for these individuals. We supported 72 individuals in 2018. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds are monitored through the Community Health Coordinating Committee of Cottage Health. Grantees are required to submit a report in June of each year that is reviewed by the committee prior to entire amount of funds being disbursed. X X X X false true false false false false false true false Ronald Werft President & CEO 0 1049563 0 331698 0 74769 0 13750 0 25130 0 1494910 0 0 Steven Fellows COO 0 572184 0 173775 0 45820 0 13750 0 27803 0 833332 0 0 Brett Tande Senior VP and CFO 0 541355 0 140737 0 145252 0 13750 0 27803 0 868897 0 0 DAVID NICHOLS VP BUSINESS DEVEL-LAB 121965 0 596635 0 0 0 13750 0 456 0 732806 0 0 0 RICHARD BESWICK VP RESEARCH & Chief Research Officer 380151 0 68511 0 33484 0 51228 0 20324 0 553698 0 0 0 JEFFREY GAUVIN MD DIR OF SURGERY RESIDENCE 534928 0 145 0 14772 0 13750 0 20324 0 583919 0 0 0 KEITH DEAVILLE DIR SALES & MARKETING-LAB 154216 0 181776 0 4607 0 13750 0 29271 0 383620 0 0 0 STEPHEN KAMINSKI MD DIR TRAMA SVCS & SICU 434858 0 145 0 17628 0 13750 0 27803 0 494184 0 0 0 Schedule J, Part II Beginning in 2014, THE ORGANIZATION ENTERED INTO A SPLIT-DOLLAR TERM LOAN ARRANGEMENT WITH THREE EXECUTIVES IN EXCHANGE FOR THEIR AGREEMENT TO FOREGO BENEFITS UNDER A SECTION 457(F) DEFERRED COMPENSATION PLAN. THE ORGANIZATION MAKES LOANS TO THE EXECUTIVES THAT ARE USED TOWARDS PREMIUMS ON LIFE INSURANCE POLICIES. INTEREST ON THE LOANS ACCRUES AT A RATE OF INTEREST IN EXCESS OF THE APPLICABLE FEDERAL RATE. UPON RETIREMENT, THE EXECUTIVES WILL BE PERMITTED TO BORROW ANNUALLY FROM THE ACCUMULATED CASH VALUE TO RECEIVE A TARGET BENEFIT AS LONG AS THE POLICIES' RETAIN ENOUGH CASH VALUE TO REPAY THE ORGANIZATION'S LOANS AND ACCRUED INTEREST FROM THE DEATH BENEFITS. THE LOANS ARE SECURED WITH THE POLICIES' CASH VALUE AND DEATH BENEFITS AND THE ORGANIZATION SHARES IN ANY EXCESS DEATH BENEFITS UNDER THE POLICIES. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation On an annual basis the Executive Compensation Committee (ECC) of the Board of Directors meets to determine appropriate compensation for executives, including the CEO, COO, CFO, and vice presidents. All members of the ECC are independent members of the Board of Directors. The ECC engages an independent consultant to prepare comparative compensation reports for each position. The executives individual performance will also be considered when determining compensation. The ECC recommends compensation for the executives to the full Board for approval. This process takes place annually for all executives. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan COTTAGE HEALTH PROVIDES CERTAIN EXECUTIVES A SUPPLEMENTAL RETIREMENT PROGRAM. THE PROGRAM IS DEFINED AS DEFERRED COMPENSATION UNDER THE IRC SECTION 457(F). THE ANNUAL CONTRIBUTION IS 6.95% OF BASE YEARS SALARY WITH THE CONTRIBUTIONS VESTING FIVE YEARS FROM CREDITING DATE, OR AT AGE 62, OR IMMEDIATELY IN THE EVENT OF DEATH, DISABILITY, OR INVOLUNTARY TERMINATION WITHOUT CAUSE. THE UNVESTED ACCOUNT BALANCES ARE ASSETS OF THE ORGANIZATION AND ARE INCLUDED IN OTHER ASSETS AND THE ACCRUED EXPENSE IS INCLUDED IN PENSION LIABILITY AND OTHER IN THE ACCOMPANYING CONSOLIDATED BALANCE SHEETS. THE AMOUNTS REPORTED IN THE CURRENT YEAR'S DEFERRED COMPENSATION INCLUDES RECOGNITION OF PAST SERVICE. THE AMOUNTS ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. ANY DEFERRED CONTRIBUTIONS TO THIS PLAN WILL BE REPORTED AGAIN AS REPORTABLE COMPENSATION IN THE YEAR PAID. In 2018, no employee received a 457(f) payout. Schedule J, Part I, Line 7 Non-fixed payments Each year the Board of Directors determines if a bonus can be paid based on the financial operating results of the completed year. The Board determines the total amount of the bonus pool. This pool of money is distributed to employees in the management team based on the individual's achievement of personal goals and the overall team's accomplishment of system-wide goals pertaining to quality, service excellence, employee engagement, financial or other. The payout for individuals is calculated based on percentages of their base salary and their position. A California Statewide Communities Development Authority 680164610 130795Y76 2010-10-20 300168359 Refund 2008 issue false false false B California Statewide Communities Development Authority 680164610 13080SFW9 2015-01-28 148825934 Refund Series 2003B and Hospital Replacement Project false false false A 37300000 300168359 2937359 297231000 2012 true false true true B 7735000 148799332 1638263 100004315 47156754 0 2018 true false true true A false true false false 0.0 0.0 0.0 false false true B false true true true false 0.0 0.0 0.0 false false true A false false true false false false false false true B false true false false false false false false true A true B true Schedule K, Part III, Line 4 Private business use percentage is 0% because no part of the tax-exempt bond financed property is private business use. A substantial amount of project funding did not come from the issuance of debt. Total project cost is $823 million, of which $410 million was raised from tax-exempt bond financing. Joan Bricher CFO through 1/2016 Deferred Compensation X 5627962 5249599 false true true Ronald Werft CEO Deferred Compensation X 14589759 14149398 false true true Steven Fellows COO Deferred Compensation X 3308400 3033482 false true true Brett Tande CFO Housing X 300000 300000 false true true Richard Beswick VP Research Housing X 300000 300000 false true true 23032479 Form 990, Part VI, Line 6 Classes of members or stockholders Cottage Health is the sole corporate member. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Cottage Health is the sole corporate member and can appoint Directors to the Board. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The Board of Directors must obtain prior approval from the Board of Directors of Cottage Health, in order to: a) amend or restate the Articles of Incorporation or Bylaws; b) implement the annual budget and long-term capital and operational budget; c) sell, lease, mortgage, pledge, merge, consolidate or make any other disposition of any material part of the property and assets of this corporation; or d) voluntarily dissolve the corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared under the direction of the Senior Vice President and CFO. Form 990 is compiled and reviewed by the Senior Vice President & CFO, the Vice President Finance & Controller, the Director Corporate Finance, and the Accounting Manager. Form 990 is reviewed separately by Ernst & Young as an independent tax consultant to Cottage during the development of the response. Each party reviews Form 990 prior to submission to the Compliance & Audit Committee and to the Board of Directors, whose reviews are conducted prior to filing. A complete copy of the final Form 990 is provided to all members of the governing board before it is filed. Form 990, Part VI, Line 12c Conflict of interest policy The purpose of the Conflict of Interest policy is to protect the interest of the Health System when it contemplates entering into a transaction or arrangement that could benefit the private interest of a Director or Officer of Cottage Health, Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital, Santa Ynez Valley Cottage Hospital, Santa Barbara Cottage Hospital Foundation and Goleta Valley Professional Buildings, Inc., collectively known as Cottage Health. The Directors have a duty to: 1.) discharge their duties to benefit Cottage Health and not the Directors personally 2.) disclose situations with the potential for conflict of interest with the vision and mission of Cottage Health 3.) refrain from discussing confidential Cottage Health business with others. Each Board member will annually complete the Cottage Health Directors Annual Conflict Disclosure Form. The Disclosure information will be reviewed annually by the Board Chair and the results reported to the full Board. Each Director or Officer will disclose to the Board Chair items to be discussed at a Board meeting. If there are any material financial or personal interests a Board member or family member may have in a Board decision, the Director or Officer will disclose this to the Committee Chair before the Board reviews the items and takes action. In general, an Officer who has disclosed a potential conflict should be excused from the decision making portion of the discussion and is prohibited from voting on a matter involving a potential conflict of interest. If the Board has reasonable cause to believe that a Director or Officer failed to disclose a material financial interest or other potential material conflict of interest, the Board Chair shall inform the member of the basis for the belief and afford the member an opportunity to explain the alleged failure to disclose. After hearing the Director or Officer response and conducting any further necessary investigation, the Board determines if the Director or Officer failed to disclose a material financial or other potential material conflict of interest. The Board Chair shall take appropriate corrective action. Committee Chairs who address conflict of interest situations with a Board Committee member are responsible for reporting such situations to the Board Chair. Key employees are treated as other employees of Cottage Health and sign an annual conflict of interest form. These forms are reviewed by Compliance and any issues are brought to the Chief Compliance Officer. Form 990, Part VI, Line 15a Process to establish compensation of top management official On an annual basis the Executive Compensation Committee (ECC) of the Board of Directors meets to determine appropriate compensation for executives, including the CEO, COO, CFO, and vice presidents. All members of the ECC are independent members of the Board of Directors. The ECC engages an independent consultant to prepare comparative compensation reports for each position. The executive's individual performance will also be considered when determining compensation. The ECC recommends compensation for the executives to the full Board for approval. This process takes place annually for all employed officers and key employees. In addition, salary for all disqualified persons are reviewed annually by their managers. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process described in line 15a, above, takes place annually for all employed officers and key employees. For this fiscal year, the review occurred on March 30, 2018. Form 990, Part VI, Line 19 Required documents available to the public Tax filings can be obtained upon request from the CFO. Audited Financial Statements are attached to the Form 990 in accordance with IRS instructions. The bylaws, articles of incorporation and conflict of interest policies are not available to the public. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue UBI tax refund - Total Revenue: 524714, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 524714; Ancillary department program fees - Total Revenue: 767513, Related or Exempt Function Revenue: 767513, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other revenues - Total Revenue: 2022259, Related or Exempt Function Revenue: 2015828, Unrelated Business Revenue: 6431, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Laboratory Outside Tests - Total Expense: 3594284, Program Service Expense: 3594284, Management and General Expenses: , Fundraising Expenses: ; CONTRACT LABOR - Total Expense: 3065959, Program Service Expense: 2623096, Management and General Expenses: 442863, Fundraising Expenses: ; CONTRACTED NURSING SERVICES - Total Expense: 5960987, Program Service Expense: 5916369, Management and General Expenses: 44618, Fundraising Expenses: ; MEDICAL PROFESSIONAL FEES - Total Expense: 38918681, Program Service Expense: 32825707, Management and General Expenses: 6092974, Fundraising Expenses: ; OTHER PURCHASED SERVICES - Total Expense: 63807656, Program Service Expense: 39033942, Management and General Expenses: 24773714, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN PENSION LIABILITY - 44069; Change in fair value interest rate swaps - -2211000; Hospital Quality Assurance Fee adjustment for prior years due to adoption of ASC 606 - 42578820; PACIFIC DIAGNOSTIC LABORATORIES LLC PO BOX 689 SANTA BARBARA CA 93102 205038438 OUTPATIENT LABORATORY SERVICES CA 41960481 22056322 SANTA BARBARA COTTAGE HOSPITAL COTTAGE HEALTH PO BOX 689 SANTA BARBARA CA 931020689 770431902 PARENT ORGANIZATION FOR 3 HOSPITALS & MEDICAL PROF BLDG. CA 501(c)(3) Type II NA false GOLETA VALLEY COTTAGE HOSPITAL PO BOX 689 SANTA BARBARA CA 931020689 952413596 HOSPITAL CA 501(c)(3) 3 COTTAGE HEALTH true SANTA YNEZ VALLEY COTTAGE HOSPITAL INC PO BOX 689 SANTA BARBARA CA 931020689 952224265 HOSPITAL CA 501(c)(3) 3 COTTAGE HEALTH true SANTA BARBARA COTTAGE HOSPITAL FOUNDATION PO BOX 689 SANTA BARBARA CA 931020689 953802238 FOUNDATION TO SUPPORT SANTA BARBARA COTTAGE CA 501(c)(3) 7 NA false GOLETA VALLEY PROFESSIONAL BUILDINGS INC PO BOX 689 SANTA BARBARA CA 931020689 770004202 MEDICAL PROF BLDG CA 501(c)(3) Type II COTTAGE HEALTH true false false true false true false false false false false true true true true true true true true false Goleta Valley Cottage Hospital E 4082754 accrual Goleta Valley Cottage Hospital L 2514030 accrual Goleta Valley Cottage Hospital O 1556391 accrual Goleta Valley Cottage Hospital P 348425 accrual Goleta Valley Professional Buildings Inc K 1851777 accrual Santa Ynez Valley Cottage Hospital L 1117413 accrual Santa Ynez Valley Cottage Hospital O 755829 accrual