2016-09-15T17:06:03-05:00 2015-10-31 800488055 Steven M DeRouen & Associates P O Box 4265 Lake Charles LA 70605 990 2014-11-01 720491106 West Louisiana Health Services Inc WEST PO Box 730 Deridder LA 70634 Darrell Kingham VP of Finance 3374627106 2016-09-15 false Steven M DeRouen CPA P01050140 3375134915 2016-09-15 X 2014 2017-02-10 21:41:12Z Beauregard Memorial Hospital Darrell Kingham 52574266 false X www.beauregard.org X 1946 LA To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. 9 9 592 98 0 0 0 41711726 48271506 168335 -39247 48 4460 41880109 48236719 0 0 4160581 5706513 0 0 38600164 42643868 42760745 48350381 -880636 -113662 13214787 11552303 6143854 4636367 7070933 6915936 To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. false false 38976408 38902323 Operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,531 inpatients for 9,353 days; 461 newborns; 1,960 surgeries; 20,605 ER visits; and 57,684 outpatients. 68% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. 9373973 9369183 Operated Beauregard Physician Group which consists of eight physician clinics which provide medical services to Beauregard Parish. 48350381 true false false false false false false false true false false false false true true false true false false false false false false false false true true false false true false false false false false false false false false false false false true false false false false false true 73 0 true 592 true false 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 VP of Finance 3374627100 600 South Pine Street Deridder LA 70634 David ONeal Board Member 2.00 0.00 X 0 0 0 Chris Granger MD Board Member 2.00 0.00 X 0 0 0 Tom Rhodes Secretary 2.00 0.00 X X 0 0 0 Natha Gantt Board Member 2.00 0.00 X 0 0 0 Gerald Johnson Board Member 2.00 0.00 X 0 0 0 Jared Morris President 2.00 0.00 X X 0 0 0 Jim Morris Vice-President 2.00 0.00 X X 0 0 0 Thomas Shirley DDS Board Member 2.00 0.00 X 0 0 0 Carl Slover Board Member 2.00 0.00 X 0 0 0 Robert Charron CEO 40.00 0.00 X 173861 0 12283 Darrell Kingham Vice President of Finance 53.00 0.00 X 247100 0 28326 Joseph Caraway CRNA 40.00 0.00 X 219734 0 27386 Anita Thibodeaux Chief Nursing Officer 40.00 0.00 X 195237 0 20869 Elizabeth Lewis Lab Director 40.00 0.00 X 153318 0 11140 Dr Jennifer McCann Physician 40.00 0.00 X 634406 0 29387 Dr David Brown Physician 40.00 0.00 X 502764 0 16387 Dr James Rudd Jr Physician 40.00 0.00 X 551967 0 29387 Dr Chuen Kwok Physician 40.00 0.00 X 406381 0 16387 Dr Taylor Flynn Physician 40.00 0.00 X 508794 0 0 3593562 0 191552 11 false true false Southern Technologies 916 West McNeese Street Lake Charles LA 70605 IT Consulting 180056 Concord Medical Group 3004 50th Street Suite D Lubbock TX 794134129 Contract Physician 880612 Breazeale Sache Wilson LLP PO Box 3197 Baton Rouge LA 708213197 Legal Services 224804 Vanguard Resources Inc 6500 US Hwy 281 North Spring Branch TX 78070 Contract Maint 188024 Delta Locum Tenens PO Box 202940 Dallas TX 75320 Contract Physician 471721 10 Reimbursement from Hosp 900099 43100828 43100828 Patient Service 621400 5170678 5170678 48271506 160461 160461 4137839 4337547 -199708 -199708 -199708 Other Revenues 900099 4460 4460 4460 48236719 48275966 0 -39247 1089254 1089254 4273604 4273604 102662 102662 21367 21367 219626 219626 9663 9663 224804 224804 18025 18025 52443 52443 1037463 1037463 50613 50613 49177 49177 180056 180056 75155 75155 401 401 670661 670661 Other Professional Expenses 21967642 21967642 Fiscal & Admin Expenses 7468156 7468156 Nursing Expenses 4588775 4588775 General Service Expenses 4877750 4877750 1373084 1373084 48350381 48350381 0 0 2297778 5351624 1701146 1939489 904105 782470 45880 90252 22726 37310 87792 159022 6141660 3191790 2013700 346 13214787 11552303 3654854 3600389 2489000 1035978 6143854 4636367 X 7070933 6915936 7070933 6915936 13214787 11552303 -113662 -41335 0 X false true X true false X 7637 35 7672 7589 48 7637 7551 38 7589 7513 38 7551 7472 41 7513 false false Other Receivables 346 346 Due to Hospital Service District 2 1035978 1035978 X Endowment funds intended uses (Part V, line 4) These funds are board designated to provide educational scholarships to qualifying students. 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 is exempt from Federal and State income taxes on related income pusuant to Section 501(a) of the code. true true true X true X true false true true 4166289 4166289 6717402 6786407 -69005 0.00000 10883691 10952696 -69005 0.00000 264311 264311 0.00700 5476 5476 0.00010 10649486 6179400 4470086 0.11850 600000 600000 11519273 6779400 4739873 0.12560 22402964 17732096 4670868 0.12380 469377 469377 0.01240 469377 469377 0.01240 true 10612351 5496390 11694271 12542285 -848014 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 12 true false false true X www.beauregard.org X false false true X X X X true true X X X X true X www.beauregard.org true X true X X X true X 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 members that participated included individuals from various local banks, non-profit organizations, local government, health professionals, and community leaders. Facility Group Part V line 16i The policy was attached to billing invoices. 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 18d NA Facility Group Part V line 19d NA Facility Group Part V line 20e NA Facility Group Part V line 21d NA Facility Group Part V line 22d NA Facility Group Part V line 21c NA 1 Beauregard Physician Group 600 S Pine Street Deridder LA 70634 Eight Physician Clinics 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, a 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 derived 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 serve in the community, which is in a professional shortage area (HPSA). Subsidized health services include subsidies of $4,470,086 to eight clinics which provide orthopedic, surgical, urology, internal medicine, OB GYN, and family practice services to the community, to an urgent care center and to a clinic in the southern part of the parish. 03. Bad debt description footnote (Part III, line 4) 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 continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients ability to pay, and current economic conditions. 04. Allowable Medicare costing methodology (Part III, line 8) Part III, Line 8 - The costing methodology for Medicare was derived form the Medicare Form CMS-2552 filed for the FYE 10-31-15. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital views the Medicare shortfall as a community benefit as all Hospital patients are accepted regardless of reimbursement, which the Hospital experienced a $848,014 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 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 2,531 inpatients for 9,353 days; 456 newborns; 1,960 surgeries; 20,605 ER visits; and 57,684 outpatients. 66% 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 Bad Debt Expense Methodology (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 basied 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. Bad Debt Expense Attributable to Patients Eligible 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 $19,731,689Less Charity Care on General Ledger at 10/31/2015 (8,102,840)Subtotal $11,628,849Less 52% Discount Given to All Non-Insured Patients (6,047,001)Subtotal 5,581,848 Less Patient Payments Percentage of 1.531% (85,458)Sch. H, Part II, Section A Line 3 Calculation Total $5,496,390 14. Debt expense included (Part I, line 7, col(f)) Bad debt expense of $10,612,351 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accepted accounting principles. 15. 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 Robert Charron CEO 173861 12283 186144 Dr Jennifer McCann Physician 634406 13000 16387 663793 Darrell Kingham Vice President of Finance 247100 11939 16387 275426 Joseph Caraway CRNA 219734 10999 16387 247120 Dr David Brown Physician 502764 16387 519151 Dr James Rudd Jr Physician 551967 13000 16387 581354 Dr Chuen Kwok Physician 406381 16387 422768 Dr Taylor Flynn Physician 508794 508794 Anita Thibodeaux Chief Nursing Officer 195237 9375 11494 216106 Elizabeth Lewis Lab Director 153318 2932 8208 164458 Benefit information (Part I, line 1a) Reasonable expenses submitted for a traveling spouce (except for airfare) accompanying a trustee on approved travel is reimbursed. Form 990 governing body review Part VI line 11 The Form 990 is reviewed by the board of directors 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: VHA Department Head Survey, 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. Beauregard Physician Group LLC PO Box 1540 Deridder LA 70634 270602265 Physician Services LA 9373973 2664824 N/A