2019-09-14T10:08:41-04:00 2018-10-31 Steven M DeRouen & Associates P O Box 4265 Lake Charles LA 70606 990 2017-11-01 720491106 West Louisiana Health Services Inc WEST PO Box 730 Deridder LA 70634 Darrell Kingham VP of Finance 3374627106 2019-09-14 true Steven M DeRouen P01050140 3375134915 2019-09-14 X 74.194.10.84 2019-09-14 10:21:57 7278272019257mpp0ocb 2019-09-14 P 5EF3072E49F63A8ECEFCB310A3BCEB3B03EFC5C7 5EF3072E49F63A8ECEFCB310A3BCEB3B03EFC5C7 2017 2019-02-21 02:37:17Z Beauregard Health System Darrell Kingham 46379829 false X www.beauregard.org X 1946 LA To provide medical care and health programs by operating a 49 bed facility and 4 Rural Health Clinics (RHC) for Hospital Service District 2 of Beauregard Parish and three physician clinics; recruit and employ physicians in HPSA. 9 9 570 63 99222 0 0 46792555 45937703 21986 340310 154159 101816 46968700 46379829 0 0 3349772 26286858 0 0 43583098 19734269 46932870 46021127 35830 358702 11291299 10781725 3697198 3382273 7594101 7399452 To provide medical care and health programs by operating a 49 bed facility and 4 Rural Health Clinics (RHC) for Hospital Service District 2 of Beauregard Parish and three physician clinics; recruit and employ physicians in HPSA. false false 42778014 42778014 Operated a 49 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,089 inpatients for 7,462 days; 348 newborns; 2,221 surgeries; 21,485 ER visits; and 62,177 outpatients. 75.6% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. 3162443 3159689 Operated Beauregard Physician Group which consists of three physician clinics which provide medical services to Beauregard Parish. 45940457 true false false false false false false false true false true false true false true false true false false false false false false false false true true false false true false false false false false false false true false false false false true false false false false false true 55 0 true 570 true true true false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false X Darrell L Kingham CPA 3374627100 600 South Pine Street DeRidder LA 70634 David ONeal President 2.00 0.00 X X 0 0 0 Chris Granger Board Member 2.00 0.00 X 0 0 0 Rev George Glass Board Member 2.00 0.00 X 0 0 0 Natha Gantt Board Member 2.00 0.00 X 0 0 0 Jared Morris Board Member 2.00 0.00 X 0 0 0 Jim Morris Board Member 2.00 0.00 X 0 0 0 Thomas Shirley Board Member 2.00 0.00 X 0 0 0 Kathryn Shirley Secretary 2.00 0.00 X X 0 0 0 Ed ONeal Vice President 2.00 0.00 X X 0 0 0 William Barrow II Chief Executive Officer 40.00 0.00 X 465287 0 8669 Darrell Kingham Chief Financial Officer 53.00 0.00 X 233345 0 21166 Joseph Caraway Certified Nurse Anesthetist 40.00 0.00 X 229216 0 24995 Anita Thibodeaux Chief Nursing Officer 40.00 0.00 X 194842 0 19386 Alex Manitzas Director of Pharmacy 40.00 0.00 X 164779 0 20153 Jennifer McCann Physician 40.00 0.00 X 380933 0 26989 David Brown Physician 40.00 0.00 X 518216 0 25785 Chuen Kwok Physician 40.00 0.00 X 536870 0 22966 James Rudd Jr Physician 40.00 0.00 X 413683 0 26989 Steven Farquhar Physician 40.00 0.00 X 278685 0 26989 3415856 0 224087 33 false true false Youngs Professional Services 200 Greenleaves Blvd Suite 6 Mandeville LA 70448 Anesthesia Service 226663 James Rudd MD LLC 206 West 5th Street Deridder LA 70634 Physician Services 677857 Quest Diagnostics P O Box 841725 Dallas TX 75284 Lab Services 309879 Vanguard Resources Inc 6500 US Hwy 281 North Spring Branch TX 78070 Contract Maint 396199 Michael Hsu MD 6303 Bent Water Drive Orange TX 77632 Contract Physician 233149 8 Reimbursement from Hosp 900099 44015125 44015125 Patient Service 621400 1922578 1922578 45937703 340310 340310 Other Revenues 900099 2594 2594 Management Fees 541610 99222 99222 101816 46379829 45940297 99222 340310 1381838 1381838 24621508 24621508 200485 194859 5626 83027 83027 5000 5000 36439 36439 480908 480908 10637 10637 35101 35101 15078 15078 129 129 2002 2002 213 213 126669 126669 Supplies & Other 10972581 10972581 Professional & Cont Services 7656319 7656319 Taxes & Licenses 33067 33067 Rental and Operating Leases 159215 159215 200911 197588 3323 46021127 45940457 80670 0 1320143 466377 709605 289813 253513 425632 46660 101376 20905 17495 33250 33026 3434048 5167452 3755845 2583073 1717330 1697481 11291299 10781725 3697198 3382273 3697198 3382273 X 7594101 7399452 7594101 7399452 11291299 10781725 X 358702 -573888 20537 X false true X true false X 7780 46 7826 7731 49 7780 7672 59 7731 7637 35 7672 7589 48 7637 false false CERTIFICATE OF DEPOSIT INVESTMENTS 2184019 F US GOVERNMENT OBLIGATIONS 399054 F 2583073 Due From Hospital Service District 1696917 Interest Receivable 564 1697481 X 46047114 -573888 -573888 46621002 -241173 -241173 46379829 46241763 220636 220636 46021127 46021127 Endowment funds intended uses (Part V, line 4) These funds are board designated to provide eductional scholarships to qualifying students. Other revenues included on Form 990 (Part XI, line 4b) Unrelated business expenses netted against income and reported on Part VIII, line 11b - $220,636.Unrelated business state income tax expense not reported on audited financial statements and netted against income and reported on Part VIII, line 1b - $4,144.Unrelated business accounts receivable write-off expense not reported on audited financial statements and netted against income and reported on Part VIII, line 1b - $16,393. Other expenses not included on Form 990 (Part XII, line 2d) Unrelated business expenses netted against income and reported on Part VIII, line 11b - $220,636. Footnote for uncertain tax position under FIN 48 (Part X) West Louisiana Health Services, Inc. is a nonprofit corporation as described in Code Section 501(c)(3) of the Internal Revenue Service and income related to the Organizations mission is exempt from Federal and State income taxes pursuant to Section 501(a) of the code. Income not related to the Organizations mission is subject to income tax. true true true X true X true false true true 3367851 3367851 10502243 10421886 80357 0.00450 13870094 13789737 80357 0.00450 215190 215190 0.01210 129002 129002 0.00730 8450207 7026225 1423982 0.08040 1325000 1325000 10119399 8351225 1768174 0.09980 23989493 22140962 1848531 0.10430 160628 160628 0.00910 160628 160628 0.00910 true 6278084 2053150 10096218 10532253 -436035 X true true 1 1 Hospital Service District 2 600 South Pine Street Deridder LA 70634 X X X 1 Hospital Service District 2 1 false false true X X X X X X X X 15 true false false true X www.beauregard.org X true 15 true www.beauregard.org true false true X 200.00 X X X X true true X X X X true X www.beauregard.org X www.beauregard.org X www.beauregard.org X X X true X true X true false false Facility Group Part V line 5 The hospital took into account input from persons representing the community through a 3 phase plan. The 1st phase sampled 400 residents of Beauregard and Vernon Parishes for telephone interviews and data collection. The 2nd phase included sampling 38 employers of the local area and performing telephone interviews and data collection. Finally, the 3rd phase consisted of meetings with community leaders who reviewed community resident and employer survey perceptions and included roundtable group discussions. The final meeting used a group discussion format to prioritize the community healthcare needs. Community membbers that participated included individuals from various local banks, non-profit organizations, local government, local public health professionals, and community leaders. Facility Group Part V line 3j NA Facility Group Part V line 7d NA Facility Group Part V line 13h NA Facility Group Part V line 16j NA Facility Group Part V line 18e NA Facility Group Part V line 19e NA Facility Group Part V line 20e NA Facility Group Part V line 21d NA Facility Group Part V line 21c NA 8 Beauregard Urology Center LLC 316 W 7th Street Deridder LA 70634 Physician Clinic Beauregard Internal Medicine 495 W 8th Street Deridder LA 70634 Physician Clinic Family HealthCare of Beauregar 403 W 8th Streeet Deridder LA 70634 Physician Clinic Beauregard Surgery Center LLC 302 W 6th St Deridder LA 70634 Physician Clinic Beauregard Womens Health Ctr 206 W 5th Street DeRidder LA 70634 Physician Clinic Beauregard Family Medical Ctr 501 S Pine Street DeRidder LA 70634 Physician Clinic Orthopedic Associates of SWLA 109 West 4th Street DeRidder LA 70634 Physician Clinic Beauregard Medical and Surgica 301 S Washington St DeRidder LA 70634 Physician Clinic 01. Costing methodology explanation (Part I, line 7) Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, as reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also dervided from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F, and 7G are actual costs per records. 02. Subsidized health services costs (Part I, line 7g) Part I, Line 7G - In accordance with identified community needs the Hospital had recruited physicians to servie in the community, which is in a professional shortage area (HPSAA). Subsidized health services include subsidies of $1,423,982 to eight clinics which provide podiatry, orthopedic, surgical, urology, internal medicine, OB GYN, and family practice services to the community, and to an urgent care center. 03. Bad debt description footnote (Part III, line 4) The accounting policy of the Hospital regarding bad debts states that the allowance method in accounting for bad debts is used. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Managements evaluation of the adequacy of the allowance is based on a continuting review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients abiltiy to pay, and current economic conditions. 04. Allowable Medicare costing methodology (Part III, line 8) Part III, Line 8 - The costing metholology for Medicare was derived from the Medicare Form CMS-2552 filed for the FYE 10-31-18. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital view the Medicare shortfall as a community benefit as all Hospital patients are accopeted regardless of reimbursement, which the Hosptial experienced a $436,036 loss during the year. 05. Collection practices (Part III, line 9b) Part III, Line 9b - Regarding collection practices to be followed for patients who are known to qualify for financial assistance, the Hospital tries to conduct a pre-admission interview with the patient or gurantor prior to admission when possible. Potential charity care patients are offered the opportunity to apply for charity care at the time of admission. Outpatients and ER patients are sent a notification about charity care through the mail. Patients with no insurance receive a letter within 30 days of service, stating that the Hospital has given them a 52% discount and that they are responsible for the balance of the bill. The letter also states that the Hospital has a charity care/financial assist prog and gives the contact persons name and phone number to obtain an application.The letter also gives the name and number to apply for Medicaid at the Hospital. The letter states the account balances that is due and that payments can be spread over 12 to 18 months. It also states that failure to pay the bill or set up financial arrangements will result in addtional collection efforts. A second letter in the following month is sent that states their account is delinquent, is due and failure to respond will result in further collection action. If no response, a third letter is sent stating their account is deliquent and is being reviewed to go to an outside collection agency. A final notice is sent stating this is a final notice, failure to pay will result in the account being placed with a collection agency, and that they must have an authorized financial agreement with the Hospital to stop the account from being placed with an outside collection agency. 06. Community building activities (Part II) In accordance with identified community needs the Hospital trained and recruited physicians and registered nurses to serve in the community, which is in a professional shortage area (HPSA). 07. Needs assessment (Part VI, line 2) The Hospital assesses the health care needs of the community through various studies, discussions with community leaders, and patient demand. 08. Patient education (Part VI, line 3) See Collection Practices explanation (Part III, line 9b). 09. Community information (Part VI, line 4) The Hospital primarily services Beauregard Parish in Louisiana which consists of a rural population. 10. Promoting community health (Part VI, line 5) The Organization operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,089 inpatients for 7,462 days; 348 newborns; 1,221 surgeries; 21,485 ER visits; and 62,177 outpatients. 75.6% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. 11. Affiliated health care system (Part VI, line 6) The Organization is not part of an affiliated health care system. 12. Related organization annual community benefit report (Part I, line 6a) The Community Benefit report is made available to the public upon request and on its website. 13. Part III, line 2 The Organization uses the allowance method in accounting for its uncollectible accounts. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Managements evaluation of the adequacy of the allowance is based on a continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients ability to repay, and current economic conditions. Estimated and known uncollectible accounts are charged off to bad debt expense. 14. Part III, line 3 Bad Debt Expense Attributable to Patients Eleigible Under Organizations Financial Assistance Policy Methodology (Part III, Line 3)The bad debt expense attributable to patients eligible under the Organizations Financial Assistance Policy is determined through the following calculation: Total Self-Pay/Indigent Gross Revenue $8,137,863Less Charity Care on General Ledger at 10/31/2018 (3,667,094)Subtotal $4,470,769Less 52% Discount Given to All Non-Insured Patients (2,324,800)Subtotal 2,145,969 Less Patient Payments Percentage of 1.14058% (92,819)Sch. H, Part II, Section A Line 3 Calculation Total $2,053,150 15. Debt expense included (Part I, line 7, col(f)) Bad debt expense of $6,278,084 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accopted accounting principles. 16. State filings (Part VI, line 7) The Organization files community benefit reports in the State of Louisiana. X true true X X X X false false false false false false false false false William Barrow II Chief Executive Officer 465287 8669 473956 Jennifer McCann MD Physician 380933 13500 13489 407922 Darrell Kingham Chief Financial Officer 233345 11700 9466 254511 Joseph Caraway Certified Nurse Anesthetist 229216 11506 13489 254211 David Brown MD Physician 518216 12296 13489 544001 Chuen Kwok MD Physician 536870 13500 9466 559836 James Rudd Jr MD Physician 413683 13500 13489 440672 Anita Thibodeaux Chief Nursing Officer 194842 9920 9466 214228 Alex Manitzas Director of Pharmacy 164779 6664 13489 184932 Steven Farquhar MD Physician 278685 13500 13489 305674 Benefit information (Part I, line 1a) Hospital gym memberships are free to all hospital employees. Chris Granger Board Member 196862 Office Lease and Expense Sharing false Supplemental Information for Schedule L The Hospital contracted with Family Health Clinic for shared medical clinic space expense for two physicians employed by the Hospital. Amounts paid were in accordance with the services agreement. Form 990 governing body review Part VI line 11 The Form 990 is reviewed by the board of trustees prior to issuance. Conflict of interest policy compliance Part VI line 12c Every January, a Conflict of Interest Questionaire is completed by each trustee. These documents are reviewed and retained in the Board of Trustees files. CEO executive director top management comp Part VI line 15a The Board of Trustees Executive Committe conducts an annual performance evaluation following the end of each fiscal year. Comparable compensation data for CEOs at other similiarly situated organizations is used. Resources include the VHA Gulf States CEO Compensation Survey, the Hay Group Hospital Compensation Report, the Jackson Survey for quality goals, Health Stream Emloyee Satisfaction, Emergency Department, Inpatient, Same Day Surgery, Lab and Radiology Satisfaction Surveys, and other various reports. The CEOs compensation is criteria based. A bonus is dependent on achieving goals in community health, quaility and financial areas. A anaysis of salary history, employee retention and self evaluation is also considered. Other officer or key employee compensation Part VI line 15b Annual employee evaluations are conducted in November of each year. These evaluations consider the employees achievement of goals, salary, and expense budgets, compliance with quality controls and Joint Commission, performance and competency, and other criteria based objectives in determining remuneration. In addition, the CEO also considers the following salary surveys: Louisiana Hospital Salary and Benefits Survey, Greater New Orleans Society for Healthcare Human Resources Administration Executive Director and Management Survey. Governing documents etc available to public Part VI line 19 Information is available upon request. Explanation of other changes in net assets or fund balances Part XI line 9 The fund balance per the audited financial statements does not reflect two items: unrelated business income accounts receivable and related expense write-off of $16,393 and accrued state income taxes and related expense of $4,114. Both items together affect net assets by $20,537. Beauregard Physician Group LLC PO Box 1540 Deridder LA 70634 270602265 Physician Services LA 3162443 644534 N/A