2025-02-03T09:55:52-08:00 2023-12-31 720979212 Lester Miller & Wells 3600 Bayou Rapides Alexandria LA 71303 990 2023-01-01 720417281 AMERICAN LEGION HOSPITAL AMER 3372504047 PO BOX 1507 CROWLEY LA 70527 TERRY OSBORNE CEO 2025-02-03 true true Joey L Breaux P00240261 3184871450 2023 2025-03-06 01:10:19Z TERRY OSBORNE 719 EASTERN AVE CROWLEY LA 70526 1318297 false X WWW.ALH.ORG X 1950 LA THE MISSION OF AMERICAN LEGION HOSPITAL IS TO PROVIDE OUR COMMUNITY WITH ACCESS TO A SPECTRUM OF HIGH QUALITY HEALTH SERVICES, WHILE PROMOTING HEALTH, WELLNESS, EDUCATION, AND PATRIOTISM. 6 6 1 0 0 1085517 1175976 83309 92265 37016 50056 1205842 1318297 72393 20000 0 104403 103550 0 0 1219645 1132732 1396441 1256282 -190599 62015 10977717 10433917 6042932 5380714 4934785 5053203 THE MISSION OF AMERICAN LEGION HOSPITAL IS TO PROVIDE OUR COMMUNITY WITH ACCESS TO A SPECTRUM OF HIGH QUALITY HEALTH SERVICES, WHILE PROMOTING HEALTH, WELLNESS, EDUCATION, AND PATRIOTISM. false false 868836 20000 1175976 AMERICAN LEGION HOSPITAL ("ALH") ENTERED INTO A SPECIAL SERVICES LEASE AGREEMENT WITH ACADIA GENERAL HOSPITAL, INC. ("AGH") A LOUISIANA NON-PROFIT CORPORATION, WHICH IS A WHOLLY OWNED SUBSIDIARY OF LAFAYETTE GENERAL HEALTH SYSTEM, INC. ("LGH") A LOUISIANA NONPROFIT CORPORATION. AGH SEAMLESSLY CONTINUED THE MISSION OF ALH BY ASSUMING THE MANAGEMENT AND OPERATIONS OF ALH'S HOSPITAL ON JUNE 1, 2014. THIS MADE THE HOSPTIAL PART OF LGH'S REGIONAL NETWORK OF FACILITES.AGH'S ROLE IN THIS AGREEMENT IS TO PROVIDE HIGH QUALITY MEDICAL SERVICES USING THE EXPANDED RESOURCES, TECHNOLOGY, PURCHASING POWER, AND CLINICAL PROTOCAL LIGNMENT OF LGH. THE INTENT OF THIS ARRANGEMENT WAS TO PROVIDE FINANCIAL STABILITY AND LONG-TERM VIABILITY OF THE HOSPITAL FOR THE BENFIT OF THE RESIDENTS OF THE CITY OF CROWLEY AND ACADIA PARISH. THIS WOULD ENABLE BETTER CARE TO BE DELIVERED EFFICENTLY AND COST-EFFECTIVELY, AND IT WOULD ENSURE CONTINUED OPERATION AND ACCESS TO HOSPITAL AND EMERGENCY CARE.ALH LEASED TO AGH THE HOSPITAL BUILDINGS AND FIXTURES. THE LEASE INCLUDED ALL THE MOVABLE PROPERTY, SUCH AS EQUIPMENT, MACHINERY, COMPUTERS AND SOFTWARE EQUIPMENT. IT ALSO INCLUDED ALL INVENTORY, SUPPLIES, AND PHARMACEUTICALS. THE INITIAL TERM OF THE LEASE WILL BE TEN YEARS WITH FOUR OPPORTUNITIES TO RENEW THE LEASE FOR FIVE YEAR PERIODS. AT THE TERMINATION OF THE LEASE THE MOVABLE PROPERTY WILL REVERT TO ALH.AS PART OF THIS LEASE AGREEMENT ALH ASSIGNED TO AGH ITS CONTRACTS, LEASES, PERMITS, AND LICENSES SO THAT AGH COULD OPERATE THE FACILITY. ALH ALSO ASSIGNED TO AGH ITS ACCOUNTS RECEIVABLE FOR SERVICES RENDERED IN ORDER TO FACILITATE THE COLLECTION OF THE BILLS. OAGH ALSO ASSUMED THE ACCOUNTS PAYABLE FOR MATERIALS, SERVICES, AND SUPPLIES. THERE IS NO ISSUE WITH PRIVATE INUREMENT SINCE AGH IS A NONPROFIT HOSPITAL CONTINUING THE SAME MISSION. 868836 true false false false false false false false false false true false false false false true false true false false false false false false false false false true false false false false false false false false false false false false false false false true true false false false true 0 0 true 1 true false false false false false false false 0 false false false false false false false X 6 6 false false false false true true false true true false false false true true true true true true true true true X TERRY OSBORNE 3372504047 719 EASTERN AVE CROWLEY LA 70526 TERRY OSBORNE CEO 40.00 0.00 X 95192 0 0 BC DELAHOUSSAYE MD PRESIDENT 0.50 0.00 X 0 0 0 MICHAEL MCBRIDE Secretary 0.50 0.00 X 0 0 0 STEPHEN STEFANSKI Board Member 0.50 0.00 X 0 0 0 P DALE LELEUX JR MD Board Member 0.50 0.00 X 0 0 0 ROBERT LEE WRIGHT Vice President 0.50 0.00 X 0 0 0 WILLIAM G NEVITT Board Member 0.50 0.00 X 0 0 0 ROY GEESEY Board Member 0.50 0.00 X 0 0 0 95192 0 false false false 0 0 BUILDINGS AND EQUIPMENT 532000 1175976 1175976 1175976 92265 92265 0 0 0 0 0 0 0 OTHER REVENUE 900099 50056 50056 50056 1318297 1226032 92265 20000 20000 0 0 0 95192 95192 0 0 0 0 8358 8358 0 0 28435 28435 0 0 0 0 0 14437 14437 0 0 0 0 0 0 289723 223087 66636 0 592051 455880 136171 179435 169869 9566 BANK SERVICE FEE 11746 11746 LEASE EXP 9323 9323 UTILITIES 5399 5399 REPAIRS AND MAINTENANCE 2183 2183 0 1256282 868836 387446 0 713001 644052 525072 434017 0 105 0 0 0 0 59823 42579 39491109 32614836 7391516 6876273 2288304 2436891 0 0 0 1 0 10977717 10433917 122038 46536 5920894 5334178 6042932 5380714 X 4910956 5030959 23829 22244 4934785 5053203 10977717 10433917 X 62015 83291 -28473 1585 X false true X true false X 151123 151123 17765051 11547501 6217550 511897 511123 774 21063038 20556212 506826 6876273 X 1403173 83291 1585 84876 1318297 1318297 1309681 53399 53399 1256282 1256282 Part X : FIN48 Footnote THE AUTHORITATIVE GUIDANCE IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, CREATES A SINGLE MODEL TO ADDRESS UNCERTAINTY IN TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCIBING THE MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THE REQUIREMENTS OF THIS GUIDANCE, TAX-EXEMPT ORGANIZATIONS COULD BE REQUIRED TO RECORD AN OBLIGATION AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS. THERE ARE NO MATERIAL UNRECORDED TAX LIABILITIES AS OF DECEMBER 31,2023. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 MINORITY INTEREST $1585 Part XII, Line 2d: Other expenses and losses per audited F/S SUBSIDARY EXPENSE $53399 true THE AMERICAN LEGION PO BOX 1055 INDIANAPOLIS IN 46206 350144250 20000 0 FMV DONATION TO ACADIA POST 15 0 1 ASSURED PARTNERS STEPHEN STEFANSK 188917 STEPHEN STEFANSKI, JR., S false Schedule L, Part V Supplemental Information SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS.(A) NAME OF PERSON: ASSURED PARTNERS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:STEPHEN STEFANSKI'S SON IS AN EMPLOYEE OF ORGANIZATION'S INSURANCE AGENT (D) DESCRIPTION OF TRANSACTION: STEPHEN STEFANSKI, JR., SON OF STEPHEN STEFANSKI, IS THE ORGANIZATION'S INSURANCE AGENT. MR. STEFANSKI RECUSES HIMSELF FROM ANY DECISION PERTAINING TO THE RENEWAL OF THESE INSURANCE POLICIES. Form 990, Part VI, Section A, Line 6 AMERICAN LEGION HOSPITAL IS A NOT-FOR-PROFIT ORGANIZATION. MEMBERS OF THE AMERICAN LEGION POST #15 ARE AUTOMATICALLY MEMBERS OF THE AMERICAN LEGION HOSPTIAL CORPORATION. Form 990, Part VI, Section B, Line 11b THE ORGANIZATION'S CEO PROVIDES THE CPA FIRM WITH ALL THE INFORMATION NEEDED TO PREPARE THE FORM 990. UPON COMPLETION OF THE RETURN, THE CEO REVIEWS THE FORM AND PROVIDES ANY NECESSARY CHANGES BEFORE FILING. Form 990, Part VI, Section B, Line 12c THE TRANSACTIONS ARE ALL ENTRED INTO AT FAIR MARKET VALUE WITH THE CORRESPONDING BOARD MEMBERS ABSTAINING FROM VOTING ON ITEMS FOR WHICH A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION'S ADMINSITRATION REVIEWS ALL TRANSACTIONS TO EVALUATE WHETHER CONFLICTS OF INTEREST EXIST AND TAKES APPROPRIATE ACTION WHEN NECESSARY. Form 990, Part VI, Section B, Line 15a THE PROCESS FOR DETERMINING COMPENSATION OF THE ORANIZATION'S CEO IS BASED ON SURVEY DATA OF HOSPITAL SERVICE ORGANIZATIONS SIMILAR TO AMERICAN LEGION HOSPITAL. ALL CONTRACTUAL CHANGES, INCLUDUING INCREASES IN SALARY OF THE ORANIZATION'S CEO, ARE REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY. Form 990, Part VI, Section B, Line 15b THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO IS BASED ON SURVEY DATA OF HOSPITAL SERVICE ORGANIZATIONS SIMILAR TO AMERICAN LEGION HOSPITAL. ALL CONTRACTUAL CHANGES, INCLUDING INCREASES IN SALARY OF THE ORGANIZATION'S CEO, ARE REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XI, Line 9 MINORITY INTEREST = $1585 PROFESSIONAL ARTS CENTER INC PO BOX 852 CROWLEY LA 70526 RENTAL OF MEDICAL OFFICES LA N/A C CORP -4756 70321 0.67000 true false false false false false false false false false false false false false false false false false false false