INDEPENDENT HEALTHCARE MANAGEMENT INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INDEPENDENT HEALTHCARE MANAGEMENT INC (EIN 64-0770155)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349315526
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T16:50:20-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640809101 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARPER RAINS KNIGHT & COMPANY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1052 HIGHLAND COLONY PKWY STE 100 | AddressLine1Txt |
| City | RIDGELAND | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640770155 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT HEALTHCARE MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDE | BusinessNameControlTxt |
| Phone | 6018496440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1460 | AddressLine1Txt |
| City | MAGEE | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39111 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SYDNEY SAWYER | PersonNm |
| Person Title | CHIEF EXEC OFFICER | PersonTitleTxt |
| Phone | 6018496440 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BILL FELDER CPA | PreparerPersonNm |
| PTIN | P00745144 | PTIN |
| Phone | 6016050722 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LACKEY MEMORIAL HOSPITAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SYDNEY SAWYER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5476 BLOSSOM HILL | AddressLine1Txt |
| City | MORTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $52,942,836 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LACKEYMEMORIALHOSPITAL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | INDEPENDENT HEALTHCARE MANAGEMENT OPERATES A HOSPITAL AND SEVERAL AFFILIATED MEDICAL CLINICS IN FOREST, MISSISSIPPI AND SCOTT COUNTY, MISSISSIPPI. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 397 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,392,585 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,360,553 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,355,051 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $37,181,172 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,443 | PYInvestmentIncomeAmt |
| CY Investment Income | $143,847 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,534,101 | PYOtherRevenueAmt |
| CY Other Revenue | $5,257,264 | CYOtherRevenueAmt |
| PY Total Revenue | $49,295,180 | PYTotalRevenueAmt |
| CY Total Revenue | $52,942,836 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,426,200 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,644,425 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,009,225 | PYOtherExpensesAmt |
| CY Other Expenses | $29,411,136 | CYOtherExpensesAmt |
| PY Total Expenses | $45,435,425 | PYTotalExpensesAmt |
| CY Total Expenses | $49,055,561 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,859,755 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,887,275 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,587,171 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,628,730 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,455,917 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,610,201 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,131,254 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,018,529 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | INDEPENDENT HEALTHCARE MANAGEMENT OPERATES A HOSPITAL AND SEVERAL AFFILIATED MEDICAL CLINICS IN FOREST, MISSISSIPPI AND SCOTT COUNTY, MISSISSIPPI. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $39,469,103 | ExpenseAmt |
| Revenue | $52,798,989 | RevenueAmt |
| Desc | COMMUNITY HOSPITAL PROVIDING MEDICAL CARE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNITY HOSPITAL PROVIDING MEDICAL CARE | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $39,469,103 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | Yes (1) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (1) | AuditedFinancialStmtAttInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 82 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 397 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUFORD YATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6018496440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 8TH AVENUE | AddressLine1Txt |
| City | MAGEE | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39111 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR JOHN PAUL LEE | ||||||||
| CHAIRMAN | 40.00 | Yes (X) | $9,000 | $0 | $0 | |||
| JOSEPH S JOSH MCNULTY IV | ||||||||
| SECRETARY | 1.00 | Yes (X) | $9,000 | $0 | $0 | 1.00 | Yes (X) | |
| JAMES JOHNSTON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $9,000 | $0 | $0 | |||
| DR GREG ODEN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $9,000 | $0 | $0 | |||
| SCOTT PALMER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $9,000 | $0 | $0 | |||
| SYDNEY SAWYER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $9,000 | $0 | $0 | |||
| DANIEL WALKER | ||||||||
| PHYSICIAN | 40.00 | $324,132 | $0 | $17,092 | Yes (X) | |||
| JOHN COLEMAN | ||||||||
| PHYSICIAN | 40.00 | $299,097 | $0 | $16,431 | Yes (X) | |||
| FRANK WADE | ||||||||
| PHYSICIAN | 40.00 | $285,833 | $0 | $5,976 | Yes (X) | |||
| DON GIBSON | ||||||||
| PHYSICIAN | 40.00 | $276,065 | $0 | $8,402 | Yes (X) | |||
| MANDY MUNN | ||||||||
| PHYSICIAN | 40.00 | $258,143 | $0 | $20,737 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,497,270 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $68,638 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BENTLEY MEDICAL PLC | |||||
| 124 GARRISON WAY | FLOWOOD | MS | 39232 | PHYSICIAN | $627,325 |
| ALLIANCE HEALTHCARE SERVICES | |||||
| PO BOX 735714 | DALLAS | TX | 75373 | PHYSICIAN | $443,700 |
| NORTEK MEDICAL STAFFING INC | |||||
| 2313 TIMBER SHADOWS | KINGWOOD | TX | 77339 | PHYSICIAN | $317,642 |
| DARSEY SERVICES GROUP OF MS | |||||
| 112 MEADOWLARK LANE | RIDGELAND | MS | 39157 | PHYSICIAN | $285,068 |
| MISSISSIPPI ANESTHESIA GROUP | |||||
| 145 SANCTUARY LANE | CANTON | MS | 39046 | ANESTHESIA | $155,496 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $10,360,553 | GovernmentGrantsAmt |
| Total Contributions | $10,360,553 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATIENT SERVICES | Desc |
| Business | 621300 | BusinessCd |
| Total Revenue Column | $37,181,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,181,172 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $37,181,172 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $143,847 | TotalRevenueColumnAmt |
| Exclusion | $143,847 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER MISC REVENUE | 900099 | $4,960,181 | $4,960,181 |
| EARNINGS IN SUBSIDIARIES | 900099 | $297,083 | $297,083 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,257,264 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,942,836 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,438,436 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $143,847 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,644,425 | TotalAmt |
| Program Services | $17,688,539 | ProgramServicesAmt |
| Management And General | $1,955,886 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,379,489 | TotalAmt |
| Program Services | $8,196,910 | ProgramServicesAmt |
| Management And General | $2,182,579 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,566 | TotalAmt |
| Program Services | $191,206 | ProgramServicesAmt |
| Management And General | $54,360 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,693 | TotalAmt |
| Program Services | $53,078 | ProgramServicesAmt |
| Management And General | $19,615 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,304,715 | TotalAmt |
| Management And General | $1,304,715 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $415,292 | TotalAmt |
| Program Services | $311,469 | ProgramServicesAmt |
| Management And General | $103,823 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,937 | TotalAmt |
| Program Services | $30,446 | ProgramServicesAmt |
| Management And General | $596,491 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT EXPENSE | $7,800,251 | $7,800,251 | |
| SUPPLIES | $5,232,969 | $3,499,269 | $1,733,700 |
| UTILITIES AND MAINTENAN | $1,138,158 | $893,753 | $244,405 |
| DONATIONS IN SUB | $919,199 | $919,199 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,275,867 | TotalAmt |
| Program Services | $804,182 | ProgramServicesAmt |
| Management And General | $471,685 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,055,561 | TotalAmt |
| Program Services | $39,469,103 | ProgramServicesAmt |
| Management And General | $9,586,458 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,300,431 | BOYAmt |
| EOY | $6,763,725 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,768,998 | BOYAmt |
| EOY | $4,992,204 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,613,990 | BOYAmt |
| EOY | $14,484,721 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,133 | BOYAmt |
| EOY | $189,659 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,367 | BOYAmt |
| EOY | $89,020 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,239,803 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,944,125 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,671,948 | BOYAmt |
| EOY | $5,295,678 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,403 | BOYAmt |
| EOY | $2,426,441 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,165,870 | BOYAmt |
| EOY | $560,312 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,653,031 | BOYAmt |
| EOY | $826,970 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,587,171 | BOYAmt |
| EOY | $35,628,730 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,872,719 | BOYAmt |
| EOY | $2,471,547 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,617,188 | BOYAmt |
| EOY | $11,905,105 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,966,010 | BOYAmt |
| EOY | $6,233,549 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,455,917 | BOYAmt |
| EOY | $20,610,201 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,131,254 | BOYAmt |
| EOY | $15,018,529 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,131,254 | BOYAmt |
| EOY | $15,018,529 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,587,171 | BOYAmt |
| EOY | $35,628,730 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,887,275 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,000 | OtherCostOrOtherBasisAmt |
| Book Value | $70,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,832,266 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,104,907 | DepreciationAmt |
| Book Value | $3,727,359 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,228,418 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,730,099 | DepreciationAmt |
| Book Value | $1,498,319 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $109,110 | OtherCostOrOtherBasisAmt |
| Depreciation | $109,110 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,295,678 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS | Desc |
| Book Value | $2,426,441 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,426,441 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS | $3,642,001 |
| UNEARNED GRANT RECEIPTS - COVID RELIEF FUNDS | $2,328,417 |
| CURRENT FINANCING LEASE LIABILITIES | $25,359 |
| CURRENT OPERATING LEASE LIABILITIES | $237,772 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,233,549 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $52,942,836 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $52,942,836 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $52,942,836 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,055,561 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $49,055,561 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $49,055,561 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED RELATED TO THE CURRENT YEAR AND THE HOSPITAL AND THE SUBSIDIARY HAVE NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023 AND 2022 FOR WHICH LIABILITIES HAVE BEEN ESTABLISHED. THE HOSPITAL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PPP LOAN FORGIVENESS |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| FPG Reference Free Care | Yes (1) | FPGReferenceFreeCareInd |
| Percent200 | Yes (X) | Percent200Ind |
| FPG Reference Discounted Care | Yes (1) | FPGReferenceDiscountedCareInd |
| Percent200 D | Yes (X) | Percent200DInd |
| Free Care Medically Indigent | Yes (1) | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | Yes (1) | FinancialAssistanceBudgetInd |
| Expenses Exceed Budget | 0 | ExpensesExceedBudgetInd |
| Annual Community Bnft Report | 0 | AnnualCommunityBnftReportInd |
Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $237,000 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $237,000 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00570 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $237,000 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $237,000 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00570 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $237,000 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $237,000 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00570 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | Yes (1) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $7,800,251 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $1,560,050 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $29,974,479 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $15,521,144 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | $14,453,335 | MedicareSurplusOrShortfallAmt |
| Written Debt Collection Policy | 0 | WrittenDebtCollectionPolicyInd |
Management Co And Jnt Ventures ManagementCoAndJntVenturesGrp
Entity Name EntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 2 INDEPENDENT HEALTHCARE MANAGEMENT II LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | MANAGEMENT COMPANY | PrimaryActivitiesTxt |
| Org Profit Or Ownership | 1.00000 | OrgProfitOrOwnershipPct |
| Ofcr Etc Profit Or Ownership | 0.00000 | OfcrEtcProfitOrOwnershipPct |
| Physicians Profit Or Ownership | 0.00000 | PhysiciansProfitOrOwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT HEALTHCARE MANAGEMENT DBA LACKEY MEMORIAL HOSPIT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 BROAD STREET | AddressLine1Txt |
| City | FOREST | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39074 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| Critical Access Hospital | Yes (X) | CriticalAccessHospitalInd |
| Emergency Room24 Hrs | Yes (X) | EmergencyRoom24HrsInd |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT HEALTHCARE MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| First Licensed CY Or PY | 0 | FirstLicensedCYOrPYInd |
| Tax Exempt Hospital CY Or PY | 0 | TaxExemptHospitalCYOrPYInd |
| CHNA Conducted | Yes (1) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| Prior CHNA Impact | Yes (X) | PriorCHNAImpactInd |
| CHNA Conducted | 20 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | 0 | CHNAConductedWithOtherFcltsInd |
| CHNA Conducted With Non Fclts | 0 | CHNAConductedWithNonFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Rpt Available On Own Website | Yes (X) | RptAvailableOnOwnWebsiteInd |
| Own Website URL | HTTP://WWW.LACKEYMEMORIALHOSPITAL.COM | OwnWebsiteURLTxt |
| Paper Copy Public Inspection | Yes (X) | PaperCopyPublicInspectionInd |
| Implementation Strategy Adopt | Yes (1) | ImplementationStrategyAdoptInd |
| Implementation Strategy Adpt | 17 | ImplementationStrategyAdptYr |
| Strategy Posted Website | Yes (1) | StrategyPostedWebsiteInd |
| Strategy Website URL | HTTP://WWW.LACKEYMEMORIALHOSPITAL.COM | StrategyWebsiteURLTxt |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| FPG Family Incm Lmt Free Dscnt | Yes (X) | FPGFamilyIncmLmtFreeDscntInd |
| FPG Family Incm Lmt Free Care | 200.000000000000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Family Incm Lmt Dscnt Care | 200.000000000000 | FPGFamilyIncmLmtDscntCarePct |
| Asset Level Criteria | Yes (X) | AssetLevelCriteriaInd |
| Medical Indigency Criteria | Yes (X) | MedicalIndigencyCriteriaInd |
| Insurance Status Criteria | Yes (X) | InsuranceStatusCriteriaInd |
| Underinsurance Stat Criteria | Yes (X) | UnderinsuranceStatCriteriaInd |
| Residency Criteria | Yes (X) | ResidencyCriteriaInd |
| Other Criteria | Yes (X) | OtherCriteriaInd |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Described Info | Yes (X) | DescribedInfoInd |
| Described Suprt Doc | Yes (X) | DescribedSuprtDocInd |
| Provided Hospital Contact | Yes (X) | ProvidedHospitalContactInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| FAP Available On Website | Yes (X) | FAPAvailableOnWebsiteInd |
| FAP Available On Website URL | HTTP://WWW.LACKEYMEMORIALHOSPITAL.COM | FAPAvailableOnWebsiteURLTxt |
| FAP App Available On Website | Yes (X) | FAPAppAvailableOnWebsiteInd |
| FAP App Available On Website URL | HTTP://WWW.LACKEYMEMORIALHOSPITAL.COM | FAPAppAvailableOnWebsiteURLTxt |
| FAP Summary On Website | Yes (X) | FAPSummaryOnWebsiteInd |
| FAP Summary On Website URL | HTTP://WWW.LACKEYMEMORIALHOSPITAL.COM | FAPSummaryOnWebsiteURLTxt |
| FAP Avlbl On Request No Charge | Yes (X) | FAPAvlblOnRequestNoChargeInd |
| FAP App Avlbl On Request No Chrg | Yes (X) | FAPAppAvlblOnRequestNoChrgInd |
| FAP Sum Avlbl On Request No Chrg | Yes (X) | FAPSumAvlblOnRequestNoChrgInd |
| Notified FAP Copy Bill Display | Yes (X) | NotifiedFAPCopyBillDisplayInd |
| Communtity Notified FAP | Yes (X) | CommuntityNotifiedFAPInd |
| FAP Translated | Yes (X) | FAPTranslatedInd |
| Other Publicity | Yes (X) | OtherPublicityInd |
| FAP Actions On Nonpayment | Yes (1) | FAPActionsOnNonpaymentInd |
| Permit No Actions | Yes (X) | PermitNoActionsInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Made Effort Orally Notify | Yes (X) | MadeEffortOrallyNotifyInd |
| Processed FAP Application | Yes (X) | ProcessedFAPApplicationInd |
| Made Presumptive Elig Determ | Yes (X) | MadePresumptiveEligDetermInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Look Back Medicare | Yes (X) | LookBackMedicareInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| INDEPENDENT HEALTHCARE MANAGEMENT | PART V, SECTION B, LINE 3J: LACKEY MEMORIAL HOSPITAL IS LOCATED IN THE TOWN OF FOREST IN SCOTT COUNTY, MS. THE TOWN OF MORTON IN WEST SCOTT COUNTY IS ALSO HOME TO A HOSPITAL (SCOTT REGIONAL). ALTHOUGH THE SERVICE AREAS OF EACH HOSPITAL OVERLAP, THE PRIMARY PATIENT MIX FOR EACH FACILITY IS TYPICALLY DRAWN FROM SCOTT COUNTY. PER THE MOST RECENT CHNA CONDUCTED IN 2020, THE SIGNIFICANT HEALTH NEEDS OF THIS COMMUNITY ARE OBESITY, DIABETES AND HYPERTENSION, DRUG USE AND ABUSE, TEEN PREGNANCY, POOR HEALTH EDUCATION, POOR CHRONIC DISEASE MANAGEMENT, LACK OF SUPPORT FOR SOME SENIOR CITIZENS, AND MENTAL HEALTH NEEDS OF CHILDREN AND ELDERLY. |
| INDEPENDENT HEALTHCARE MANAGEMENT | PART V, SECTION B, LINE 5: A CHNA IS CONDUCTED EVERY THREE CALENDAR YEARS. THE MOST RECENT ASSESSMENT, CONDUCTED IN 2020, EMPLOYED A MULTI-METHOD APPROACH THAT INCLUDED A REVIEW OF EXISTING POPULATION HEALTH DATA PAIRED WITH INTERVIEW AND SURVEY DATA FROM THE COMMUNITY. KEY INFORMANT INTERVIEWS WERE CONDUCTED WITH COMMUNITY LEADERS REPRESENTING VARIOUS ORGANIZATIONS - EACH PLAYING AN IMPORTANT ROLE IN THE COMMUNITY. THESE INFORMANTS ARE WELL AWARE OF HEALTHCARE ISSUES FACING THOSE THEY SERVE. A FOCUS GROUP WAS CONDUCTED. FOCUS GROUP PARTICIPANTS WERE RECRUITED BY DIRECT INVITATION BASED ON THEIR INDIVIDUAL WORK WITH THE UNDERSERVED POPULATION,INCLUDED THE ELDERLY, LOW INCOME, MINORITY, AND THE VERY YOUNG.KEY INFORMANTS, POSITION AND AFFILIATIONMATT ALFORD, REAL ESTATE BROKER/APPRAISER - CITY ALDERMAN, VOLUNTEER - CITY OF FOREST, CHAMBER OF COMMERCEMOHAMMAD SOHAIB ARAIN, M.D., PEDIATRICIAN - LACKEY PEDIATRIC CLINICNANCY CHAMBERS, MAYOR - CITY OF FORREST, MSROBERT H. CURRY, M.D. REGIONAL HEALTH OFFICER, CENTRAL REGION - MISSISSIPPI DEPT. OF HEALTHLORRIE CLARK, NURSE MANAGER - CENTER OF HOPE: A PREGNANCY RESOURCE CENTERMARK GADDIS, PRESIDENT, KING LUMBER CO. - KING LUMBER COMPANY, LIONS CLUB, CHAMBER OF COMMERCEGAYLE HARREL, D.O., PHYSICIAN, CHIEF OF STAFF - COMMUNITY HEALTH CLINICMIKE LEE, SHERIFF - SCOTT COUNTY SHERIFF'S DEPT.DIANNE MCLAURIN, LIBRARIAN - FOREST PUBLIC LIBRARY, HEALTHY HOMETOWN COMMITTEE, CHAMBER OF COMMERCE, FOREST COMMUNITY ARTSSTACEY MITCHELL, OUTREACH - CENTER OF HOPE: A PREGNANCY RESOURCE CENTERANDREA HARRISON, R.N., NURSING HOME ADMISSIONS COORDINATOR, CLINIC NURSE - LACKEY CONVALESCENT HOMEKIM SHOEMAKER, PRINCIPAL - FOREST HIGH SCHOOLDAWN SIBLEY, COMMUNITY RELATIONS DIRECTOR - SOUTHERN CARE HOSPICEFOCUS GROUP PARTICIPANTS, POSITION AND AREA OF SPECIAL KNOWLEDGECASEY QUICKS, LACKEY MEMORIAL HOSPITAL - DIRECTOR OF PHARMACY; MEDICATION MANAGEMENT, COMPLIANCE, ETC.JOANNE R. JONES, BANKER - KNOWLEDGE OF COMMUNITY, CULTURAL DIVERSITY (FAMILY EMIGRATED FROM THE PHILIPPINES)KATIE PHILLIPS, APEX PHYSICAL THERAPY - PHYSICAL THERAPY DIRECTORSHELDON THOMAS, LITTLE ROCK MISSIONARY BAPTIST CHURCH, CITY OF FOREST - PASTOR OF PRIMARILY AFRICAN AMERICAN CHURCH, SUPERVISOR FOR THE CITYHUGO VILLEGAS, EL BUEN BAPTIST CHURCH - PASTOR, CONGREGATION PRIMARILY HISPANICTERE GOMEZ-VILLEGAS, EL BUEN BAPTIST CHURCH AND VARIOUS ORGANIZATIONS - MOTHER OF TWO, COMMUNITY VOLUNTEER, FREQUENT TRANSLATOR FOR HISPANIC POPULATIONGINBER WIMBERLY, RN, LACKEY MEMORIAL HOSPITAL - DIRECTOR OF CARE COORDINATION, CHRONIC DISEASE MANAGEMENT, ESPECIALLY SENIOR CARE. |
| INDEPENDENT HEALTHCARE MANAGEMENT | PART V, SECTION B, LINE 11: THE IMPLEMENTATION STRATEGY DEVELOPED BY LACKEY MEMORIAL HOSPITAL WILL REFLECT THE HOSPITAL'S CAPACITY AND RESOURCES AVAILABLE TO ADDRESS COMMUNITY HEALTH PROBLEMS. PARTNERSHIPS WITH OTHER ORGANIZATIONS WILL BE NECESSARY TO EFFECT THE GREATEST CHANGE DUE TO THE SUBSTANTIAL TIME AND RESOURCES NECESSARY TO FULLY ADDRESS THOSE NEEDS. |
| INDEPENDENT HEALTHCARE MANAGEMENT | PART V, SECTION B, LINE 13H: CONSUMER CREDIT REPORT |
| INDEPENDENT HEALTHCARE MANAGEMENT | PART V, SECTION B, LINE 16J: THE FINANCIAL ASSISTANCE POLICY IS LOCATED ON THE HOSPITAL FACILITY'S WEBSITE AT HTTPS://WWW.LACKEYMEMORIALHOSPITAL.COM/BILLING-INFORMATION/THE FAP APPLICAITON FORM IS LOCATED AT THE FOLLOWING URL:HTTPS://WWW.LACKEYMEMORIALHOSPITAL.COM/WP-CONTENT/UPLOADS/2018/07/LACKEY-FINANCIAL-ASSISTANCE-POLICY.PDFA CHNA AUDIT WAS CONDUCTED BY THE INTERNAL REVENUE SERVICE AND DISCOVERED THE FINANCIAL ASSISTANCE POLICY, FAP APPLICATION, A PLAIN LANGUAGE SUMMARY AND SPANISH VERSION OF THE FORMS WERE NOT INCLUDED ON THE HOSPITAL FACILITY'S WEBSITE. AS OF NOVEMBER 14, 2018, THE HOSPITAL FACILITY'S WEBSITE INCLUDES THE REQUIRED POLICY AND APPLICATION AS WELL AS A PLAIN LANGUAGE SUMMARY. ALL ARE AVAILABLE IN SPANISH AS WELL. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 11 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | FacilityFacilityTxt |
|---|---|---|---|---|
| 1 - COMMUNITY HEALTH CLINIC | ||||
| 505 AIRPORT ROAD | FOREST | MS | 39074 | MEDICAL CLINIC |
| 2 - MAIN STREET MEDICAL CLINIC MORTON | ||||
| 347 SOUTH FOURTH STREET | MORTON | MS | 39117 | MEDICAL CLINIC |
| 3 - NEWTON FAMILY AND PEDIATRIC CLINIC | ||||
| 9427 EASTSIDE DRIVE EXT STE A | NEWTON | MS | 39345 | MEDICAL CLINIC |
| 4 - FOREST FAMILY PRACTICE | ||||
| 1 MEDICAL LANE STE B | FOREST | MS | 39074 | MEDICAL CLINIC |
| 5 - LACKEY PEDIATRIC CLINIC | ||||
| 1129 HIGHWAY 35 SOUTH STE 1 | FOREST | MS | 39074 | SPECIALTY CLINIC |
| 6 - FOREST SLEEP CLINIC | ||||
| 526 DEERFIELD DRIVE STE A | FOREST | MS | 39074 | SPECIALTY CLINIC |
| 7 - OUTPATIENT BEHAVIORAL HEALTH OF FOREST | ||||
| 1084-A HIGHWAY 35 SOUTH | FOREST | MS | 39074 | SPECIALTY CLINIC |
| 8 - OUTPATIENT BEHAVIORAL HEALTH OF CARTHAGE | ||||
| 105 NORTH VAN BUREN ST | CARTHAGE | MS | 39051 | SPECIALTY CLINIC |
| 9 - OUTPATIENT BEHAVIORAL HEALTH OF PHILADEL | ||||
| 220 EAST HOSPITAL ROAD | PHILADELPHIA | MS | 39350 | SPECIALTY CLINIC |
| 10 - 149 PEDIATRIC AND FAMILY | ||||
| 376 SIMPSON HWY 149 SUITE 600 | MAGEE | MS | 39111 | MEDICAL CLINIC |
| 11 - FOREST ORTHOPEDICS & PAIN MANAGEMENT | ||||
| 516 AIRPORT ROAD | FOREST | MS | 39074 | MEDICAL CLINIC |
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3C: | OTHER INCOME BASED CRITERIA FOR FREE OR DISCOUNTED CARE THE HOSPITAL PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER ITS CHARITY CARE POLICY WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUTNS DETERMINED TO QUALIFY AS CHARITY CARE, THEY ARE NOT REPORTED AS REVENUE. THE HOSPITAL IMPLEMENTED A POLICY EFFECTIVE NOVEMBER 2008 TO MAINTAIN RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FOREGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS CHARITY CARE POLICY. |
| PART I, LINE 7, COLUMN (F): | THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 7,800,251. |
| PART III, LINE 2: | MANAGEMENT PROVIDES FOR AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BY USING HISTORICAL EXPERIENCE APPLIED TO AN AGING OF ACCOUNTS AND CONSIDERING SPECIFIC OLD OUTSTANDING BALANCES. PATIENT ACCOUNTS RECEIVABLE ARE WRITTEN OFF WHEN DEEMED UNCOLLECTIBLE. RECOVERY OF PATIENT ACCOUNTS RECEIVABLES PREVIOUSLY WRITTEN OFF ARE RECORDED WHEN RECEIVED. |
| PART III, LINE 3: | THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE. |
| PART II - COMMUNITY BUILDING ACTIVITIES | COMMUNITY BUILDING ACTIVITIES - INDEPENDENT HEALTHCARE MANAGEMENT OPERATES LACKEY MEMORIAL HOSPITAL, MISSISSIPPI'S FIRST CRITICAL ACCESS HOSPITAL IN FOREST, MISSISSIPPI. THE ORGANIZATION OPERATES THE HOSPITAL, HEALTH CLINICS, INPATIENT GERIOPSYCH UNIT, AND A SLEEP LAB. |
| PART III, LINE 9B: | PATIENT ACCOUNTS RECEIVABLE ARE CARRIED AT THE UNPAID AMOUNT OF PATIENT SERVICE REVENUE CHARGED TO THE PATIENTS NET OF ALLOWANCES FOR CONTRACTUAL ADJUSTMENTS RELATED TO AGREEMENTS WITH THIRD PARTY PAYORS AND ALLOWANCES FOR DOUBTFUL ACCOUNTS. |
| PART VI, LINE 2 - NEEDS ASSESSMENT | NEEDS ASSESSMENT - THE ORGANIZATION ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITIES IT SERVES THROUGH DEMOGRAPHIC AND SOCIOECONOMIC STATISTICS, GENERAL HEALTH TRENDS, RESOURCE AVAILABILITY AND ACCESS, AND COMMUNITY INPUT ALL WITHIN THE PARAMETERS OF THE ORGANIZATION'S LONG-TERM STRATEGIC PLAN. |
| PART VI, LINE 3 - PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE | PATIENT EDUCATION - A FINANCIAL ASSISTANCE DOCUMENT IS PROVIDED TO PATIENTS UPON CHECK IN AND IS AVAILABLE ON THE HOSPITAL WEBSITE. IT EXPLAINS THE FINANCIAL ASSISTANCE PROCESS, THE FINANCIAL ASSISTANCE APPLICATION FORM, AND PROVIDES A LIST OF DOCUMENTS REQUIRED TO BE SUBMITTED IN CONJUNCTION WITH THE APPLICATION FORM. |
| PART VI, LINE 4 - COMMUNITY INFORMATION | COMMUNITY INFORMATION - FOREST IS A CITY IN SCOTT COUNTY, MISSISSIPPI, UNITED STATES. IT IS THE COUNTY SEAT OF SCOTT COUNTY. PER THE UNITED STATES CENSUS BUREAU, THE ESTIMATED POPULATION AS OF JULY 1, 2017 WAS 5,655 IN FOREST AND 28,420 IN SCOTT COUNTY. IN THE CITY OF FOREST, THERE WERE AN ESTIMATED 2,105 HOUSEHOLDS AND 9,848 HOUSEHOLDS IN SCOTT COUNTY. THE ESTIMATED RACIAL MAKEUP OF THE CITY WAS 43.0% WHITE, 44.5% AFRICAN AMERICAN, 4.8% ASIAN, AND 21.6% HISPANIC OR LATINO OF ANY RACE. THE RACIAL MAKEUP OF SCOTT COUNTY WAS 58.3% WHITE, 38.6% AFRICAN AMERICAN, 0.7% NATIVE AMERICAN, 0.5% ASIAN, 0.5% PACIFIC ISLANDER, 1.4% TWO OR MORE RACES AND 11.0% HISPANIC OR LATINO OF ANY RACE. |
| PART VI, LINE 5 - PROMOTION OF COMMUNITY HEALTH | OTHER COMMUNITY - THE ORGANIZATION IS COMMITTED TO PROVIDING CRITICAL SERVICES TO RURAL COMMUNITIES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL WALKER | ||||||||||||||
| PHYSICIAN | $113,074 | $0 | $211,058 | $0 | $0 | $0 | $7,341 | $0 | $9,751 | $0 | $341,224 | $0 | $0 | $0 |
| JOHN COLEMAN | ||||||||||||||
| PHYSICIAN | $201,386 | $0 | $97,711 | $0 | $0 | $0 | $0 | $0 | $16,431 | $0 | $315,528 | $0 | $0 | $0 |
| FRANK WADE | ||||||||||||||
| PHYSICIAN | $217,621 | $0 | $68,212 | $0 | $0 | $0 | $0 | $0 | $5,976 | $0 | $291,809 | $0 | $0 | $0 |
| DON GIBSON | ||||||||||||||
| PHYSICIAN | $207,309 | $0 | $68,756 | $0 | $0 | $0 | $2,375 | $0 | $6,027 | $0 | $284,467 | $0 | $0 | $0 |
| MANDY MUNN | ||||||||||||||
| PHYSICIAN | $103,005 | $0 | $155,138 | $0 | $0 | $0 | $5,650 | $0 | $15,087 | $0 | $278,880 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT HEALTHCARE MANAGEMENT II LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | WHOLLY OWNED SUBSIDIARY | RelationshipDescriptionTxt |
| Transaction | MANAGEMENT SERVICES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | INDEPENDENT HEALTHCARE MANAGEMENT II, A "FOR PROFIT" CORPORATION OWNED 100% BY INDEPENDENT HEALTHCARE MANAGEMENT, PERFORMED MANAGEMENT DUTIES. MANAGEMENT FEES ARE CHARGED BY INDEPENDENT HEALTHCARE MANAGEMENT II AND PAID BY INDEPENDENT HEALTHCARE MANAGEMENT AT REASONABLE AND FAIR RATES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 AND SCHEDULES ARE REVIEWED BY THE ORGANIZATION'S CURRENT CHIEF FINANCIAL OFFICER, BUFORD YATES, PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CHAIRMAN OF THE BOARD AND OUTSIDE CONSEL MONITOR AND ENFORCE COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHIEF EXECUTIVE OFFICER (CEO) IS A POSITION PROVIDED FROM INDEPENDENT HEALTHCARE MANAGEMENT II THE CEO COMPENSATION IS PAID BY INDEPENDENT HEALTHCARE MANAGEMENT II COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF THIS ORGANIZATION ARE REVIEWED AND APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 4,642,060. MANAGEMENT AND GENERAL EXPENSES 1,117,219. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,759,279. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 2,308,517. MANAGEMENT AND GENERAL EXPENSES 1,065,360. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,373,877. INTERCOMPANY CONTRACT ALLOCATION: PROGRAM SERVICE EXPENSES 1,246,333. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,246,333. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPEDENDENT HEALTHCARE MANAGEMENT II LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 8TH AVENUE | AddressLine1Txt |
| City | MAGEE | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 882901493 | EIN |
| Primary Activities | MANAGEMENT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDEPENDENT HEALTHCARE MANAGEMENT II LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $995,676 | InvolvedAmt |
| Method Of Amount Determination | CASH TRANSFERS FOR EXPENDITURES | MethodOfAmountDeterminationTxt |