2017-11-01T16:00:24-05:00 2016-12-31 346565596 Ernst and Young LLP 4370 La Jolla Village Dr Suite 500 San Diego CA 92122 990 2016-01-01 951644629 Santa Barbara Cottage Hospital SANT 8053249903 PO Box 689 Santa Barbara CA 931020689 Brett Tande Sr. Vice President & CFO 2017-10-23 false Jocelyne Miller P00634378 8585357200 2016 2021-01-29 14:40:06Z Ronald C Werft PO Box 689 Santa Barbara CA 931020689 978450963 false X WWW.COTTAGEHEALTH.ORG X 1888 CA It is the mission of Santa Barbara Cottage Hospital (SBCH) to provide superior health care through a commitment to our Community and to our core values of excellence, integrity, and compassion. The volunteer Board of Directors uses these core values to make decisions that will improve health care access, affordability and quality. 17 16 3397 649 16786314 -251158 1381095 30873419 645629706 643071695 14616498 6416049 9880204 12420347 671507503 692781510 2148954 2578087 0 303893649 323233475 0 0 356059980 364051314 662102583 689862876 9404920 2918634 1432794652 1474544852 624535365 624226663 808259287 850318189 It is the mission of Santa Barbara Cottage Hospital (SBCH) to provide superior health care through a commitment to our Community and to our core values of excellence, integrity, and compassion. The volunteer Board of Directors uses these core values to make decisions that will improve health care access, affordability and quality. false false 567500164 2578087 651312296 Santa Barbara Cottage Hospital is a 450-bed acute-care hospital located in the City of Santa Barbara. In 2016, the Hospital had 85,341 patient days, served 128,348 outpatients, including emergency services to 49,579 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 2016, the hospital spent over $153 million on these various programs. 567500164 true true false true false false false false false true true true false true true true false true false false false false false false false false true true true false true true false false false false false true false false true false false false false false true true true true false false true 533 0 true 3397 true true true false false false false false false false false false X 17 16 false false false false true true true true true false false true true true true true true true true false CA X Lawrence Thomas 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 1.3 3.7 X X 0 0 0 Dorothy Largay PhD Vice Chair 1.3 3.7 X X 0 0 0 Marshall (Chip) Turner Vice Chair 1.3 3.7 X X 0 0 0 Edward Bentley MD Secretary Feb-Dec 1.3 3.7 X X 0 0 0 Jon Clark Committee Chair 1.3 3.7 X 0 0 0 Judith Hopkinson Committee Chair 1.3 3.7 X 0 0 0 Fred Lukas Committee Chair 1.3 3.7 X 0 0 0 Robert Nourse Committee Chair 1.3 3.7 X 0 0 0 Margaret Baker Board Member 1.0 3.0 X 0 0 0 Lori Gaskin PhD Board Member 1.0 3.0 X 0 0 0 Harry McMahon Board Member 1.0 3.0 X 0 0 0 Gamble Parks Board Member 1.0 3.0 X 0 0 0 Richard Ponce MD Board Member 1.0 3.0 X 0 875 0 Elliot Prager MD Board Member 1.0 3.0 X 0 0 0 Anne Rodriguez MD Board Member 1.0 3.0 X 0 938 0 Mark Scott MD Board Member 1.0 3.0 X 0 0 0 Alex Koper MD Secretary thru Jan 2016 1.0 3.0 X 0 0 0 Gretchen Milligan Board Member thru Jan 2016 1.0 3.0 X 0 0 0 Robert Nakasone Vice Chair thru Jan 2016 1.0 3.0 X 0 0 0 Tom Watson MD Board Member thru Jan 2016 1.0 3.0 X 0 0 0 Ronald Werft President & CEO 15.0 45.0 X 0 1297085 38969 Steven Fellows COO 18.0 32.0 X 0 790365 38969 Brett Tande CFO 12.5 37.5 X 0 475737 36112 Joan Bricher CFO- beginning of year 12.5 37.5 X 0 321797 13851 Cristina Kern Asst. Secretary-Board 12.5 37.5 X 0 93214 26438 DAVID NICHOLS VP BUSINESS DEVEL-LAB 40.0 0 X 704998 0 14018 JEFFREY M GAUVIN DIR SURG EDUC 40.0 0 X 425074 0 22371 KEITH DEAVILLE DIR SALES & MARKETING-LAB 40.0 0 X 385663 0 40293 ANDREW S GERSOFF DIR MED EDUCATION 40.0 0 X 302308 0 38969 STEPHEN KAMINSKI MD DIR TRAMA SVCS & SICU 40.0 0 X 297806 0 38969 2115849 2980011 308959 699 true true true MC CARTHY BUILDING COMPANIES 20401 SW BIRCH STREET SUITE 300 NEWPORT BEACH CA 92660 BUILDING CONTRACTOR 31360982 AMN HEALTHCARE INC PO BOX 56157 LOS ANGELES CA 90074 CONTRACT LABOR 12470454 ARMSTRONG ASSOCIATES 1825 STATE ST STE 202 SANTA BARBARA CA 93101 GENERAL CONTRACTING 5014941 ANESTHESIA MEDICAL GRP SB INC 514 W PUEBLO 2nd Floor SANTA BARBARA CA 93105 Anesthesia Professional Fees 3637274 MAYO MEDICAL LABORATORIES PO BOX 9146 MINNEAPOLIS MN 55480 LABORATORY SERVICES 2945560 148 X 29221921 648832 1002666 30873419 NET PATIENT SERVICE REVENUE 622110 566724252 566724252 LABORATORY SERVICES 621511 37756633 20970319 16786314 CA HOSPITAL FEE PROGRAM 622110 37225139 37225139 EHR MEDICARE & MEDI-CAL INCENTIVE 622110 1197570 1197570 MEDICAL OFFICE BLDG RENTAL 531120 168101 168101 0 0 0 0 643071695 11110900 11110900 116200 46674 69526 0 69526 69526 280927928 0 285074949 547830 -4147021 -547830 -4694851 -4694851 0 0 0 0 0 0 0 0 0 0 0 LAB MANAGEMENT 561110 3306529 3306529 CAFETERIA/GIFT SHOP/DELI/VILLA RIVIERA 900099 4110220 4110220 INSURANCE RECOVERY 524298 1298829 1298829 3635243 3635243 0 0 12350821 692781510 634525982 16786314 10595795 X 2578087 2578087 0 0 0 0 0 0 0 0 0 0 104203 104203 0 207723551 169641614 38081937 25982868 18877250 7105618 74005573 58164701 15840872 15417280 12878529 2538751 1527800 1524121 3679 1273774 1273774 23203 23203 3347601 3347601 123844866 90001012 33843854 0 198641 48200 150441 12594064 9802683 2791381 1596350 1268231 328119 9970169 7565488 2404681 585866 150647 435219 302529 88349 214180 16955884 13852957 3102927 38750972 31389683 7361289 5474392 4479248 995144 Medical Supplies 103099499 103078444 21055 Hospital Fee Program 31682127 31682127 Equipment Maintenance 10169262 9190968 978294 Licenses 1115212 131756 983456 1539103 1001866 537237 0 689862876 567500164 122362712 0 10243425 26974862 44330812 54889452 121883630 98579461 0 23787806 250000 0 550000 14639419 14928691 3251437 3734920 960142028 292375322 639353560 667766706 445712850 381703119 104659011 122758819 0 5714236 5060632 42756272 73810384 1432794652 1474544852 71447895 71661901 16547 45803 399915263 391316677 0 0 35000000 153155660 126202282 624535365 624226663 X 792023736 833477118 9915370 10520890 6320181 6320181 808259287 850318189 1432794652 1474544852 X 2918634 27185583 11954685 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 34859 34859 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. 14750090 0 918518 0 283011 70375 15315222 15582146 0 -451165 0 308167 72724 14750090 14983883 0 671586 0 0 73323 15582146 12541861 0 2798120 0 299316 56782 14983883 11636302 0 1323701 0 358958 59184 12541861 0.0 0.4127 0.5873 false false 1645545 12434725 14080270 1061461 673604984 180742092 493924353 9363463 2984240 6379223 168172730 105880074 62292656 93859120 2768916 91090204 667766706 Investment in CCIMG 37357 F Alternative Investments 122721462 F 122758819 Due from Affiliates 42504281 Medicare and Medical Reserves 9458344 Interest Rate Swap Asset 6668000 All Other Receivables 15179759 73810384 MINIMUM PENSION LIABILITY & SERP 76424801 SELF INSURANCE LIABILITY 26967217 SPLIT DOLLAR LIFE LIABILITY 14987793 PHYSICIAN GUARANTEES 7822471 INTEREST RATE SWAP 126202282 X Schedule D, Part V, Line 4 Intended uses of endowment funds 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 2012. true true X true X 350 true X 405 true true false true true 2926757 0 2926757 0.0042 129349904 65912904 63437000 0.0920 0 0 0 0.0 0 0 132276661 65912904 66363757 0.0962 2482761 44895 2437866 0.0035 15430186 1989068 13441118 0.0195 23332029 5495742 17836287 0.0259 526129 70485 455644 0.0007 1806108 1806108 0.0026 0 0 43577213 7600190 35977023 0.0522 0 0 175853874 73513094 102340780 0.1483 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 24309554 0 139915248 192954883 -53039635 X true true 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 350.0 405.0 X X X X X false true X X X true X http://www.cottagehealth.org/billing/financial-assistance/ X http://www.cottagehealth.org/billing/financial-assistance/ X X X true X X true X X X true 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. 9 Pacific Diagnostic Laboratories 454 South Patterson Goleta CA 93117 Outpatient Lab Services Cottage Rehabilitation Hospital 2415 De La Vina Santa Barbara CA 93105 Rehabilitation hospital and outpatient therapy services 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 Children's Outpatient Clinic 5333 Hollister Avenue Santa Barbara CA 93111 Outpatient pediatric clinic for hematology, oncology, endocrinology and gastrointestinal. SB Cope 2325 De La Vina Street Santa Barbara CA 93105 Substance abuse and detox treatment Outpatient Rehabilitation 1035 Peach Street Suite 203 San Luis Obispo CA 93401 Outpatient clinic Cardio Vascular Clinic 2415 Bath Street Santa Barbara CA 93105 Outpatient Clinic Cystic Fibrosis and Pulmonary Hypertension Clinics 2409 De La Vina Santa Barbara CA 93105 Outpatient Clinic Villa Riviera 1621 Grand Avenue Santa Barbara CA 93105 Senior living facility Schedule H, Part I, Line 3c Other Financial Assistance Factors Santa Barbara Cottage Hospital used the following criteria during the tax year to determine eligibility for free or discounted care (in addition to FPG): asset level, medical indigency, insurance status, underinsurance status, and residency. Patients who were determined to be homeless qualified 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 and Spanish at the website notated in 16 a and b. Schedule H, Part V, Section B, Line 22 Determining max amt that could be charged for emergency care Santa Barbara Cottage Hospital did not determine maximum amounts that could be charged to FAP-eligible individuals for emergency or other medically necessary care using the methods specified in Question 22. A more detailed description of Santa Barbara Cottage Hospital's noncompliance with this requirement is provided in Part VI. 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 (Form 990 for 2017, due May 15, 2018). However, in the interest of timeliness and transparency, Cottage Health is making this disclosure of noncompliance on its Form 990 for 2016 and will reference the disclosure on the 2017 return. SECTION 7.01(1) Internal Revenue Code (Code) sections 501(r)(4) and (r)(6) require a hospital facility to establish a financial assistance policy ("FAP") and to implement processes and procedures in connection with the FAP and with the hospital facility's collections activities. Cottage Health discovered certain errors with respect to its FAP and its collections activities during a review conducted in 2017 by new financial management personnel. The errors apply to years 2011 through 2016. The errors occurred at Santa Barbara Cottage Hospital, Goleta Valley Cottage Hospital, and Santa Ynez Valley Cottage Hospital and resulted from a lack of clarity of the 501(r) requirements at the time the policy was implemented in 2011 . Due to its generous financial assistance and discounting practices for patients with low incomes that far exceed the minimum requirements stipulated under section 501(r) and its implementing regulations, Cottage Health has not yet been able to identify any individuals who were affected by the noncompliance, though it will continue to take steps to do so (as further described below). Cottage Health's noncompliance pursuant to Code sections 501(r)(4) and 501(r)(6) included the following: 1. The FAP that Cottage Health established and implemented throughout the time period specified above did not satisfy the "widely publicized" requirement at 26 C.F.R. 1.501(r)-4(b)(1)(ii), did not include certain elements required by 26 C.F.R. 1.501(r)-4(b)(1)(iii), and did not include the methodology used to calculate amounts generally billed to individuals who have insurance covering emergency or other medically necessary care ("AGB") under 26 C.F.R. 1.501(r)-4(b)(2)(i)(C). As a result of not complying with all requirements under 26 C.F.R. 1.501(r)-4, certain individuals who may have otherwise qualified for financial assistance under Cottage Health's FAP may not have received proper notification regarding the availability of such assistance. 2. Cottage Health did not determine AGB pursuant to 26 C.F.R. 1.501(r)-5(b). 3. Cottage Health engaged in extraordinary collection actions ("ECA") to obtain payment for care prior to making reasonable efforts to determine FAP eligibility as required by 26 C.F.R. 1.501(r)-6(c). SECTION 7.01(2) Cottage Health's noncompliance with certain provisions of Code sections 501(r)(4), (r)(5) and (r)(6) was inadvertent and did not rise to the level of willful or egregious conduct. Promptly upon discovery of the noncompliance, Cottage Health exercised reasonable diligence to identify the full scope of noncompliance and promptly took corrective action from April through October 2017. Cottage Health's corrective actions throughout this period included: 1. For each Cottage Health hospital facility, Cottage Health substantially rewrote its FAP, Plain Language Summary, FAP signage and FAP Application; ensured compliance with the "widely publicized" requirement at 26 C.F.R. 1.501(r)-4(b)(1)(ii); verified that the FAP contained all of the elements required at 26 C.F.R. 1.501(r)-4(b)(1)(iii) and the methodology used to calculate AGB required under 26 C.F.R. 1.501(r)-4(b)(2)(i)(C); drafted new language for its Patient Billing Statement; and updated its website so that all are compliant with the documentation and operational requirements at 26 C.F.R. 1.501(r)-4, (r)-5, and (r)-6. In addition, Cottage Health is undertaking additional public outreach to inform affected individuals that the FAP is now available on Cottage Health's website at https://www.cottagehealth.org/billing/financial-assistance/ by sending an email to individuals whose email addresses were on record with one of Cottage Health's hospital facilities. 2. Cottage Health calculated its AGB for medical care provided at each hospital facility, in accordance with 26 C.F.R. 1.501(r)-5(b), and instituted policies and procedures to assure that such information is readily obtainable . During the timeframe at issue, Cottage Health had a generous charity care and financial assistance policy. Patients eligible for assistance were those with family incomes at or below 405% of the federal poverty level ("FPL"), with the lowest discount being 45% off the amount for which the patient was personally responsible, and the highest discount being 100% (for all patients at or below 350% of FPL). To the extent any individual submitted a complete FAP Application during the period at issue, Cottage Health processed the Application and provided financial assistance commensurate with the patient's qualifications under the FAP. Cottage Health will continue to comply with the safe harbor requirements at 26 C.F.R. 1.501(r)-5(d) by accepting completed FAP applications and refunding any amount the individual paid for the care that exceeds the amount s/he is determined to be personally responsible for paying, unless such excess amount is less than $5.00. Additionally, to the extent feasible, Cottage Health is assessing how many, if any, individuals were affected by Cottage Health's noncompliance with the requirements at 26 C.F.R. 1.501(r)-5, and will take corrective action as appropriate to restore affected individuals to the position they would have been in had the noncompliance not occurred. Cottage Health will provide additional information regarding these actions, including, if appropriate, an explanation as to why restoration of one or more individuals was not reasonably feasible, on its Form 990 for tax year 2017, as appropriate. 3. Cottage Health revised its policies and procedures to ensure that it makes reasonable efforts to determine FAP eligibility in accordance with the requirements at 26 C.F.R. 1.501(r)-6(c). Furthermore, Cottage Health has discontinued the use of any ECAs. Additionally, Cottage Health currently is assessing how many individuals were affected by Cottage Health's noncompliance with the requirements at 26 C.F.R. 1.501(r)-6 not to engage in ECAs prior to making reasonable efforts to determine FAP eligibility, and will take corrective action, as appropriate and to the extent reasonably feasible, to restore affected individuals to the position they would have been in had the noncompliance not occurred. Cottage Health will provide additional information regarding these actions, including, if appropriate, an explanation as to why restoration of one or more individuals was not reasonably feasible, on its Form 990 for tax year 2017, as appropriate. SECTION 7.01(3) Cottage Health has revised or newly established practices and procedures for all facilities to minimize the likelihood of recurring noncompliance and to facilitate the prompt identification and correction of any failures that do occur. Cottage Health discontinued the use of any ECAs as of April 2017 . Cottage Health revised its FAP notification on Patient Billing Statements in August 2017 to include additional information regarding the availability of financial assistance. In October 2017, Cottage Health increased the population of patients who qualify for financial assistance from 405% FPL to 445% FPL, which further expands the number of patients who will be FAP-eligible. Schedule H, Part V, Section B, Line 23 AGB By meeting the requirements of the safe harbor at 26 C.F.R. 1-501(r)-5(d), SANTA BARBARA Cottage Hospital is deemed to meet the requirements of 1-501(r)-5(a), which prohibits charging more than AGB for FAP Eligible individuals. SANTA BARBARA Cottage Hospital has no knowledge of charging more than AGB for any FAP Eligible individuals. After calculating AGB for the years in question, SANTA BARBARA Cottage Hospital will confirm whether FAP Eligible individuals who applied for FAP and were determined to be eligible for assistance paid more than AGB. A more detailed description is provided in Part VI reference V-B. 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 cystic fibrosis clinic, trauma care staffing, therapeutic recreation services, elder care and support of nursing education, and community education programs, all at a substantial financial loss to the hospital. Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance The costing methodology includes inpatient, outpatient, and emergency department and is broken down by Payer categories. Both direct and overhead costs have been allocated, by services rendered. Each Payer's net revenue is offset by the total cost and the results by Payer are calculated. In addition to a hospital wide cost to charge ratio, we have calculated cost to charge ratios for each Payer, based on the cost of the type of services rendered to their specific patients. Therefore, the community benefit amounts attributable to Medicaid and other government programs are calculated based on their specific cost to charge ratio. Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount Patient service revenue, net of contractual allowances and discounts, is reduced by the provision for bad debts, and accounts receivable is reduced by an allowance for uncollectible accounts. The hospital establishes an allowance for uncollectible accounts based on many factors, including payer mix, age of receivables, historical cash collection experience, and other relevant information. A portion of the hospital's uninsured patients will be unable or unwilling to pay for their health services a portion of the hospital's insured patients will be unable or unwilling to pay for co-payments and deductibles. If these individuals do not qualify for financial assistance, the hospital records a provision for bad debts related to these insured and uninsured patients in the period the services are provided. The hospital writes down the expected reimbursement after reasonable collection efforts have been exhausted. Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote The hospital establishes an allowance for doubtful accounts based on many factors, including payer mix, age of receivables, historical cash collection experience and other relevant information. A significant portion of the hospital's uninsured patients will be unable or unwilling to pay for services provided and a significant portion of Cottage's insured patients will be unable or unwilling to pay for co-payments and deductibles. The age of the receivable impacts collectibility, and the hospital's reserves amounts based on historical cash collection experience for similarly aged accounts. Accounts greater than 364 days are fully reserved, by policy. Cottage records a provision for doubtful accounts related to all accounts in the period the services are provided. 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 2016 Medicare Cost Report and are derived following their guidelines of allowable and non-allowable costs. This shortfall has been adjusted down by $2,030,793 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 during the relevant time period, which applied to the largest number of patients, stated that collection activities would not be pursued during the 120-day Notification Period, unless FAP Eligibility had been determined, and that any collection activity would cease if the patient submitted a financial assistance application during the requisite time period. 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 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 2016, Cottage Health spent over $170 million on these programs. Schedule H, Part VI, Line 3 Patient education of eligibility for assistance COTTAGE HEALTH HAS A MULTIFACETED FINANCIAL ASSISTANCE PROGRAM TO ENSURE THAT ALL PATIENTS RECEIVE INFORMATION ABOUT FINANCIAL ASSISTANCE PROGRAMS AND PATIENTS WHO DO NOT HAVE INSURANCE ARE SCREENED FOR ELIGIBILITY IN A GOVERNMENT SPONSORED HEALTHCARE PLAN. THE HOSPITAL POSTS INFORMATION ABOUT THE FINANCIAL ASSISTANCE PROGRAM IN ALL REGISTRATION AREAS. SIGNS IN ENGLISH 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 FINANCIAL ASSISTANCE APPLICATIONS TO ALL PATIENTS WHO INDICATE THEY HAVE FINANCIAL NEED. 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 has completed the first phase of the new facility and has now begun construction of the second phase. 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 BREAST CANCER RESOURCE CEN 55 Hitchcock Way Santa Barbara CA 93105 911790842 501(c)3 20000 Counseling, education and support for breast cancer patients CARPINTERIA UNIFIED SCHOOL DIS 5201 Eighth Street Carpenteria CA 93013 956101195 government 75000 Support of Children's Early Health and Wellness Program: health screenings, health fair and preschool activity program. 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 DOCTORS WITHOUT WALLS-SB PO Box 3751 Santa Barbara CA 93103 331210731 501(c)3 70000 Support of health needs for the poor and homeless of Santa Barbara FOODBANK OF SANTA BARBARA COUN 1525 State Street Suite 100 Santa Barbara CA 93101 770169294 government 15000 Provides food to low income population at risk of hunger. LIFELINE SYSTEMS INC PO Box 981009 Boston MA 02298 042537528 24705 Support for at risk population who cannot afford to pay Lifeline service MENTAL HEALTH ASSOCIATION IN S 617 GARDEN STREET Santa Barbara CA 93101 951962659 501(c)3 75000 Counseling, mentoring and education for low income, at risk population. PATH PEOPLE ASSISTING THE HOME PO Box 24116 Santa Barbara CA 93121 953950196 501(c)3 271980 Medical respite beds for the homeless population PATHPOINT 315 W Haley St Suite 102 Santa Barbara CA 93101 952371668 501(c)3 100000 Support for developmentally disabled and job training programs Santa Barbara City College 721 Cliff Drive Santa Barbara CA 93109 770070782 government 338640 Support of Nursing Program at Santa Barbara City College SANTA BARBARA NEIGHBORHOOD CLI 1900 State Street Suite G Santa Barbara CA 93101 770496382 501(c)3 1000000 Support of neighborhood health clinics for low income patients SARAH HOUSE PO Box 20031 Santa Barbara CA 93120 770224415 501(c)3 41300 Support of end of life care for low income patients that transfer from the Hospital Palliative Care facility SB COUNTY EDUCATION OFFICE 4400 Cathedral Oaks Road Santa Barbara CA 93160 956000940 government 100000 Support of (1) Welcome Every Baby program which supports new parents with education and child development guidance, and (2) Health Linkages program which focuses on child development and health. THRESHOLDS TO RECOVERY INC 1038 Pittsfield Lane Ventura CA 93001 770335136 501(c)3 5160 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. UNIVERSITY OF CA REGENTS UCSB Santa Barbara CA 93106 954377221 government 62332 Support of health research programs. 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 WILLBRIDGE OF SANTA BARBARA 1215 East Montecito Street Santa Barbara CA 93130 571194195 501(c)3 14450 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 WILLIAM SANSUM DIABETES CENTER 2219 BATH STREET Santa Barbara CA 93105 951684086 501(c)3 15000 Research and education on diabetes 17 1 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 false false false false false false false false Ronald Werft President & CEO 0 900643 0 303753 0 92689 0 13500 0 25469 0 1336054 0 0 Steven Fellows COO 0 550031 0 160574 0 79760 0 13500 0 25469 0 829334 0 0 Brett Tande CFO 0 450865 0 0 0 24872 0 13500 0 22612 0 511849 0 0 Joan Bricher CFO- beginning of year 0 80833 0 140641 0 100323 0 11074 0 2777 0 335648 0 0 DAVID NICHOLS VP BUSINESS DEVEL-LAB 139462 0 565536 0 0 0 13500 0 518 0 719016 0 0 0 JEFFREY M GAUVIN DIR SURG EDUC 416856 0 0 0 8218 0 13500 0 8871 0 447445 0 0 0 KEITH DEAVILLE DIR SALES & MARKETING-LAB 165230 0 202311 0 18122 0 13500 0 26793 0 425956 0 0 0 ANDREW S GERSOFF DIR MED EDUCATION 268490 0 0 0 33818 0 13500 0 25469 0 341277 0 0 0 STEPHEN KAMINSKI MD DIR TRAMA SVCS & SICU 292305 0 0 0 5501 0 13500 0 25469 0 336775 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. 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 300168359 2937359 297231000 2012 true false true true B 148799332 1638263 80173461 47156754 19830854 true false false 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 false true 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 use percentage is 0% because a substantial amount of project funding did not come form the issuance of debt. Total project cost is $823 million, of which $410 million was raised from tax-exempt bond financing. Schedule K, Part IV, Line 2c COLUMN A Issuer name: California Statewide Communities Development Authority The calculation for computing no rebate due was performed on 01/06/2011 Joan Bricher CFO through 1/2016 Deferred Compensation X 5627962 5762777 false true true Ronald Werft CEO Deferred Compensation X 14589759 14633191 false true true Steven Fellows COO Deferred Compensation X 3308400 3391838 false true true 23787806 Jo Ellen Watson Wife of Board Member 104203 Employee false Schedule L, Part II INTERESTED PERSONS HERB GEARY IS STILL EMPLOYED BY A RELATED TAX-EXEMPT ENTITY AND SERVES AS A KEY EMPLOYEE TO THAT ENTITY. 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. 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 April 29, 2016. In addition, any person listed as a "disqualified" employee would have their compensation reviewed annually before December 31. 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 ALL OTHER REVENUES - Total Revenue: 3635243, Related or Exempt Function Revenue: 3635243, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Laboratory Outside Tests - Total Expense: 5051683, Program Service Expense: 5051683, Management and General Expenses: , Fundraising Expenses: ; CONTRACT LABOR - Total Expense: 5062824, Program Service Expense: 4003703, Management and General Expenses: 1059121, Fundraising Expenses: ; CONTRACTED NURSING SERVICES - Total Expense: 10128918, Program Service Expense: 9992258, Management and General Expenses: 136660, Fundraising Expenses: ; MEDICAL PROFESSIONAL FEES - Total Expense: 34029512, Program Service Expense: 28753701, Management and General Expenses: 5275811, Fundraising Expenses: ; OTHER PURCHASED SERVICES - Total Expense: 69571929, Program Service Expense: 42199667, Management and General Expenses: 27372262, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN PENSION LIABILITY - 13041685; CHANGE IN FAIR VALUE INTEREST RATE SWAPS - -1087000; PACIFIC DIAGNOSTIC LABORATORIES LLC PO BOX 689 SANTA BARBARA CA 93102 205038438 OUTPATIENT LABORATORY SERVICES CA 37756633 21752822 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 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 Abraaj Global Growth Markets Fund (B) LP PO Box 309 Ulgand House Grand Cayman CJ KY11104 981207058 Investment Funds CJ NA S Corporation 0 0 0 false false false true false false false false false false false true true true true true true true true true Goleta Valley Cottage Hospital L 2302150 accrual Santa Ynez Valley Cottage Hospital L 1004379 accrual Goleta Valley Professional Buildings Inc K 1417715 accrual Goleta Valley Cottage Hospital O 2725290 accrual Goleta Valley Professional Buildings Inc L 102164 accrual Santa Ynez Valley Cottage Hospital Q 637615 accrual