2016-11-11T17:12:08-06:00 2015-12-31 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD 600 METAIRIE LA 700054958 990 2015-01-01 720417281 AMERICAN LEGION HOSPITAL AMER 3372504047 PO BOX 1507 CROWLEY LA 70527 MICHAEL MCBRIDE SECRETARY, BOARD OF DIRECTORS 3377886406 2016-11-11 1 SEAN O'NEILL CPA P01061021 5048355522 2015 2017-02-10 21:41:12Z TERRY OSBORNE 713 EAST 8TH STREET CROWLEY LA 70526 1105760 0 X WWW.ALH.ORG X 1951 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. 7 7 1 0 0 0 18734 0 10811124 833670 -6863269 255718 167843 16372 4134432 1105760 0 0 0 0 6799315 281343 0 0 0 9807140 2266554 16606455 2547897 -12472023 -1442137 16147338 14375552 5901584 5605563 10245754 8769989 X 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. 0 0 1592873 892956 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 HOSPITAL PART OF LGH'S REGIONAL NETWORK OF FACILITIES.AGH'S ROLE IN THIS AGREEMENT IS TO PROVIDE HIGH QUALITY MEDICAL SERVICES USING THE EXPANDED RESOURCES, TECHNOLOGY, PURCHASING POWER AND CLINICAL PROTOCOL ALIGNMENT OF LGH. THE INTENT OF THIS ARRANGEMENT WAS TO PROVIDE FINANCIAL STABILITY AND LONG-TERM VIABILITY OF THE HOSPITAL FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF CROWLEY AND ACADIA PARISH. THIS WOULD ENABLE BETTER CARE TO BE DELIVERED EFFICIENTLY AND COST-EFFECTIVELY, AND IT WOULD ENSURE CONTINUED OPERATIONS 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. AGH 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. 1592873 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X TERRY OSBORNE 3372504047 713 EAST 8TH STREET CROWLEY LA 70526 BC DELAHOUSSAYE MD BOARD OF DIRECTORS, PRESIDENT 0.50 X 0 0 0 MICHAEL MCBRIDE BOARD OF DIRECTORS, SECRETARY 0.50 X 0 0 0 LAWRENCE HABETZ BOARD OF DIRECTORS 0.50 X 0 0 0 STEPHEN STEFANSKI BOARD OF DIRECTORS 0.50 X 0 0 0 P DALE LELEUX JR MD BOARD OF DIRECTORS, VICE PRESIDENT 0.50 X 0 0 0 ROBERT LEE WRIGHT BOARD OF DIRECTORS 0.50 X 0 0 0 WILLIAM G NEVITT BOARD OF DIRECTORS 0.50 X 0 0 0 TERRY OSBORNE CEO 40.00 X 248894 0 0 248894 0 0 1 0 1 0 BERNHARD MECHANICAL 317 DULLES DRIVE LAFAYETTE LA 70506 MECHANICAL CONTRACTING 415350 ST MARTIN BANK 1245 CAMELLIA BOULEVARD STE 100 LAFAYETTE LA 70508 BANKING SERVICES 372500 NICK SIGUR ATTORNEY AT LAW 106 BEAU COTEAU PARKWAY BROUSSARD LA 70518 LEGAL SERVICES 120000 MBSB ARCHITECTURAL DESIGN GROUP 121 W VERMILION STREET LAFAYETTE LA 70501 ARCHITECTURAL SERVICES 102260 BROUSSARD POCHE 4112 W CONGRESS STREET LAFAYETTE LA 70596 ACCOUNTING SERVICES 101575 5 BUILDING AND EQUIPMENT 532000 625000 625000 PATIENT SERVICES 621990 208670 208670 833670 191199 191199 64519 0 64519 64519 64519 JOINT VENTURE-C. CARDI 621400 -2364 -2364 JOINT VENTURE-OPEN AIR 621400 -2869 -2869 21605 21605 16372 1105760 892956 0 212804 249880 249880 556 467 89 30907 16419 14488 121926 121926 123481 123481 807 807 9574 9574 336 282 54 45951 45951 2869 2869 4058 4058 277584 277584 1594905 1228077 366828 57626 57626 REPAIRS AND MAINTENANCE 17315 12418 4897 10122 10122 2547897 1592873 955024 0 1873000 270960 3419905 5147820 185522 327068 266883 241034 36060095 28439176 8254864 7620919 285574 505096 28879 23103 1832711 239552 16147338 14375552 160097 124888 5583042 5415183 158445 65492 5901584 5605563 X 9972237 8496472 273517 273517 10245754 8769989 16147338 14375552 -1442137 -33627 0 X 0 1 X 1 0 X 608863 608863 13193089 9430620 3762469 21622453 18398029 3224424 635690 610527 25163 7620919 COST REPORT SETTLEMENT PAYABLE 65492 65492 X 1023000 -5898 -82095 -87993 1110993 -5233 -5233 1105760 2632000 84103 84103 2547897 0 2547897 PART X, LINE 2: 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 PRESCRIBING 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, 2015 AND 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY INCOME (AUDITED FINANCIAL STMTS WERE CONSOLIDATED) -82,095. PART XI, LINE 4B - OTHER ADJUSTMENTS: JOINT VENTURE INCOME - OPEN AIR MRI, LLC -2,869. JOINT VENTURE INCOME - ADVANCED CARDIOLOGY CENTER LLC 147. JOINT VENTURE INCOME - CROWLEY CARDIAC WELLNESS -2,511. PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY EXPENSE (AUDITED FINANCIAL STMTS WERE CONSOLIDATED) 84,103. X X X 0 0 0 0 0 0 0 1 0 TERRY OSBORNE CEO 236250 0 0 0 12644 0 0 0 0 0 248894 0 0 0 PART I, LINE 3 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 ORGANIZATION'S AUDIT AND OVERSIGHT COMMITTEE. A RECOMMENDATION IS MADE FROM THE AUDIT AND OVERSIGHT COMMITTEE TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY. THE ORGANIZATION'S AUDIT & OVERSIGHT COMMITTEE ALSO EVALUATES THE CEO'S PERFORMANCE ANNUALLY. STEPHEN STEFANSKI SEE PART V SEE PART V 0 P DALE LELEUX JR MD SEE PART V SEE PART V 0 FORM 990, SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS (A) NAME OF PERSON: STEPHEN STEFANSKI(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BOARD MEMBER OF AMERICAN LEGION HOSPITAL (ALH) AND FATHER OF INSURANCE AGENT, STEPHEN STEFANSKI, JR., OF LOCAL INSURANCE COMPANY.(C) AMOUNT OF TRANSACTION: $0(D) DESCRIPTION OF TRANSACTION: THE ORGANIZATION PAID $1,168 FOR WORKERS COMPENSATION INSURANCE AND $79,572 FOR PROPERTY INSURANCE. THE COST OF THE INSURANCE POLICIES WAS THE LOWEST PROPOSAL RECEIVED FROM THE VARIOUS INSURANCE COMPANIES; THE BOARD DECIDED ON THESE PARTICULAR POLICIES. THE BOARD MEMBER AT ISSUE (FATHER) HAS REFRAINED FROM VOTINGON ANY RELATED ISSUES. NEITHER FATHER NOR SON WAS COMPENSATED BY THEHOSPITAL, AND THE SON IS NOT AN OWNER OF THE LOCAL INSURANCE COMPANY. FORM 990, SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS (A) NAME OF PERSON: P. DALE LELEUX, JR. MD(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BOARD MEMBER OF AMERICAN LEGION HOSPITAL AND PARTIAL OWNER OF JOINT VENTURES.(C) AMOUNT OF TRANSACTION: $0(D) DESCRIPTION OF TRANSACTION: IN 2011, THE HOSPITAL FORMED A 100% OWNED SUBSIDIARY NAMED ALH HEALTH VENTURES, LLC. IN 2011, THE PHYSICIAN/BOARD MEMBER BECAME A PARTIAL OWNER OF LOUISIANA CARDIAC WELLNESS, LLC. BOTH OF THESE ENTITIES ARE MEMBERS OF CROWLEY CARDIAC WELLNESS, LLC. IN 2013, ALH HEALTH VENTURES, LLC AND LOUISIANA CARDIAC WELLNESS ALONG WITH ANOTHER PARTY FORMED ACADIANA CARDIOLOGY CENTER, LLC. THE BOARD MEMBER ABSTAINS FROM VOTING ON ANY RELATED MATTERS. MANAGEMENT AND PROFIT/ LOSS SHARING PERCENTAGES FOLLOW THE POLICIES AND PROCEDURES OUTLINED IN THE OPERATING AGREEMENT. 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 HOSPITAL CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE AMERICAN LEGION HOSPITAL CORPORATION ELECT THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE FULL COPY WAS PRESENTED TO THE BOARD OF DIRECTORS. THE FORM AND ITS CONTENTS WERE DISCUSSED WITH THE BOARD BY THE ORGANIZATION'S CEO BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRANSACTIONS ARE ALL ENTERED 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 ADMINISTRATION REVIEWS ALL TRANSACTIONS TO EVALUATE WHETHER CONFLICTS OF INTEREST EXIST AND TAKES APPROPRIATE ACTION WHEN NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 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 ORGANIZATION'S AUDIT AND OVERSIGHT COMMITTEE. A RECOMMENDATION IS MADE FROM THE AUDIT AND OVERSIGHT COMMITTEE TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY. THE ORGANIZATION'S AUDIT & OVERSIGHT COMMITTEE ALSO EVALUATES THE CEO'S PERFORMANCE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S FINANCIAL STATEMENTS AVAILABLE TO ANYONE WHO REQUESTS SUCH WITHIN THE TERMS OF THE LAW. ALH HEALTH VENTURES LLC 1113 EAST NORTHERN AVENUE CROWLEY LA 70526 352409152 PROV CARDIAC HLTH SCREENS LA -36256 -12962 ALH OPEN AIR MRI OF ACADIANA LLC PO BOX 2207 LAKE CHARLES LA 706022207 721510626 OPEN AIR MRI SERVICES LA AMERICAN LEGION HOSPITAL RELATED HEALTHCARE -25884 0 0 0.51000 PROFESSIONAL ARTS CENTER INC PO BOX 852 CROWLEY LA 705270852 720701822 RENTAL OF MEDICAL OFFICES LA N/A C -5794 133143 0.67000 1 CROWLEY PROFESSIONAL MED CORP 1305 CROWLEY-RAYNE HWY CROWLEY LA 70526 721142948 MAINTAIN MEDICAL OFFICE SPACE LA N/A C 27 21427 0.48300 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 OPEN AIR MRI OF ACADIANA LLC F 104855 CASH