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MISSISSIPPI BAPT HEALTH SYSTEMS INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
MISSISSIPPI BAPT HEALTH SYSTEMS INC (EIN 64-0306253)
Tax period
2014-09-01 to 2015-08-31
Filed
2016-07-15
IRS object ID
201631979349301263
Schema version
2014v6.0
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

FieldValueIRS element (for citing)
Return2016-07-15T14:46:17-05:00ReturnTs
Tax Period End2015-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BKD LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1190 E Capitol Street Ste 500AddressLine1Txt
CityJacksonCityNm
State AbbreviationMSStateAbbreviationCd
ZIP392012190ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640306253EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Mississippi Baptist Health SystemsBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% WILLIAM F THOMPSONInCareOfNm
Business Name ControlMISSBusinessNameControlTxt
Phone6019683080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 North State StreetAddressLine1Txt
CityJacksonCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM F THOMPSONPersonNm
Person TitleCFOPersonTitleTxt
Phone6019683080PhoneNum
Signature2016-07-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDustin W Taylor CPAPreparerPersonNm
PTINP01250644PTIN
Phone6019486700PhoneNum
Preparation2016-07-15PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerChris AndersonPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 North State StreetAddressLine1Txt
CityJacksonCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$101,718,327GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.mbhs.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1912FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionMississippi Baptist Health Systems, Inc. (MBHS) is the holding company for several nonprofit entities to which it provides various management and support services.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee298TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$19,875TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$6,929NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,208,397PYContributionsGrantsAmt
CY Contributions Grants$13,933,474CYContributionsGrantsAmt
PY Program Service Revenue$80,645,028PYProgramServiceRevenueAmt
CY Program Service Revenue$82,660,416CYProgramServiceRevenueAmt
PY Investment Income$9,599,305PYInvestmentIncomeAmt
CY Investment Income$12,417,081CYInvestmentIncomeAmt
PY Other Revenue-$14,952,770PYOtherRevenueAmt
CY Other Revenue-$7,403,590CYOtherRevenueAmt
PY Total Revenue$76,499,960PYTotalRevenueAmt
CY Total Revenue$101,607,381CYTotalRevenueAmt
PY Grants And Similar Paid$362,398PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$478,211CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$22,255,818PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$22,188,450CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$55,193PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$63,195CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$328,900CYTotalFundraisingExpenseAmt
PY Other Expenses$71,771,424PYOtherExpensesAmt
CY Other Expenses$73,881,762CYOtherExpensesAmt
PY Total Expenses$94,444,833PYTotalExpensesAmt
CY Total Expenses$96,611,618CYTotalExpensesAmt
PY Revenues Less Expenses-$17,944,873PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,995,763CYRevenuesLessExpensesAmt
Total Assets BOY$613,290,375TotalAssetsBOYAmt
Total Assets EOY$612,132,111TotalAssetsEOYAmt
Total Liabilities BOY$262,424,356TotalLiabilitiesBOYAmt
Total Liabilities EOY$273,868,666TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$350,866,019NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$338,263,445NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMISSISSIPPI BAPTIST HEALTH SYSTEMS, INC.'S (MBHS) FOUNDATION AND TRADITION IS ITS CHRISTIAN HEALING MINISTRY. THE MISSION IS TO SERVE THE COMMUNITY THROUGH CONTINUOUSLY IMPROVING QUALITY MEDICAL CARE AND EFFECTIVE USE OF EDUCATION AND TECHNOLOGY IN A PERSONAL AND COMPASSIONATE ENVIRONMENT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$62,636,826ExpenseAmt
Revenue$72,390,293RevenueAmt
DescMississippi Baptist Health Systems, Inc. (MBHS) is the holding company for several nonprofit entities to which it provides various management and support services. MBHS is the parent company of Mississippi Baptist Medical Center, a 638 bed tertiary care hospital complex, the Mississippi Hospital for Restorative Care, a 25 bed long term acute care facility, Baptist Medical Center-Leake, a 25 bed critical access hospital and a 44 bed extended care facility, Baptist Medical Center-Yazoo, a 25 bed long term acute care facility, Baptist Medical Center-Attala, a 25 bed long term acute care facility, and the Medical Foundation of Central Mississippi, a network of primary care and specialty physicians. Through various partnership relationships, MBHS also provides home health care, home medical equipment, and adult day care services. Through the decades, MBHS has continued to provide quality, compassionate, Christian-based medical care to the people of Mississippi.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$340,000ExpenseAmt
DescMississippi Baptist Health Systems, Inc. (MBHS) operates Baptist Health Line, which offers physician referrals, hospital services referrals, scheduling of classes for hospital services, and the Health Information Library. Baptist Health Line professionals also offer Baptist's Risk Assessment Tools, including the Heart Test,the Health Test, the Woman's Health Check, the Diabetes Test and the Cancer Test. The cost of operating the Baptist Health Line was approximately $340,000 in fiscal year 2015.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$496,000ExpenseAmt
Grant$476,986GrantAmt
DescMississippi Baptist Health Systems, Inc. (MBHS) provides benefits to the broader community in the areas of charitable donations and volunteer hours. The cost of providing these services was approximately $496,000 in fiscal year 2015. Many community benefits are intangible in nature or otherwise not quantifiable.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$3,485,318ExpenseAmt
Grant$1,225GrantAmt
Revenue$3,003,938RevenueAmt
DescBAPTIST MEDICAL CENTER - ATTALA - SEE SCH ODesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$3,485,318TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$1,225TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$3,003,938TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$66,958,144TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalYes (true)OperateHospitalInd
Audited Financial Stmt AttYes (true)AuditedFinancialStmtAttInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntYes (true)BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document274IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee298EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM F THOMPSONPersonNm
Phone6019681132PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 NORTH STATE STREETAddressLine1Txt
CityJacksonCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39202ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Paul Calhoun
Trustee1.00.0Yes (X)$0$0$0
Alveno Castilla
Trustee1.00.0Yes (X)$0$0$0
J Kane Ditto
Trustee1.00.0Yes (X)$0$0$0
Arthur Skip Jernigan
Trustee1.00.0Yes (X)$0$0$0
David Landrum
Trustee1.00.0Yes (X)$0$0$0
Lee Miller
Trustee1.00.0Yes (X)$0$0$0
Dr James Robert Futral Jr
Trustee1.00.0Yes (X)$0$0$0
Dorian E Turner
Trustee1.00.0Yes (X)$0$0$0
Dr Paul D VanLandingham
Trustee1.00.0Yes (X)$8,900$0$0
Harry M Walker
Trustee1.00.0Yes (X)$0$0$0
Russell W York
CFO (RESIGNED 12/14)12.028.0$380,710$0$57,941Yes (X)
William B Grete
VP - General Counsel8.032.0$378,208$0$101,148Yes (X)
Bobbie K Ware
VP - Chief Nursing Officer8.032.0$305,460$0$72,414Yes (X)
Michael D Maples
VP - Chief Medical Officer8.032.0$335,782$0$103,344Yes (X)
Chris Anderson
President & CEO12.028.0$561,277$0$123,067Yes (X)
William F Thompson
Chief Financial Officer12.028.0$93,948$0$21,333Yes (X)
Michael K Stevens
VP - Business Development22.018.0$221,233$0$70,541Yes (X)
Steve Stanic
VP - Chief Info Officer40.00.0$300,892$0$81,630Yes (X)
Danny Rutland
Director of Faith Relations40.00.0$191,831$0$56,493Yes (X)
Elizabeth H Mullins
President MBHS Medical Group8.032.0$207,322$0$61,963Yes (X)
Lee Ann Foreman
VP HUMAN RESOURCES16.024.0$174,480$0$48,969Yes (X)
Phillip W Hughes
President BHS Foundation40.00.0$191,665$0$69,761Yes (X)
J Kemp Poole
VP - Ancillary & Support12.028.0$196,808$0$54,676Yes (X)
Daryl Weaver
CEO - BMC Leake0.040.0$196,205$0$23,993Yes (X)
Robert S Johnson
CEO - BMC Yazoo0.040.0$178,173$0$14,379Yes (X)
Ed Tucker Jr
President (MBMC)8.032.0$251,974$0$4,154Yes (X)
Brenda Howie
VP of Nursing8.032.0$0$167,462$44,759Yes (X)
Eric A McVey
Former Chief Medical Officer8.032.0$218,221$0$320Yes (X)
Kurt W Metzner
Former President & CEO12.028.0$131,077$0$2,622Yes (X)
Kerry Tirman
Former HCE8.032.0$200,532$0$20,383Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,724,698TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$167,462TotReportableCompRltdOrgAmt
Total Other Compensation$1,033,890TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K24IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Brassfield Gorrie LLC
PO Box 11407BIRMINGHAMAL35246Construction$8,864,847
Baptist Outpatient Imaging LLC
1107 HIGHLAND COLONY PKWY STE 209RIDGELANDMS39157Physician Services$7,160,842
HURON CONSULTING SERVICES LLC
3005 MOMENTUM PLACECHICAGOIL606895330COLLECTIONS MGMT$6,118,076
McKesson Technologies Inc
PO Box 98347CHICAGOIL606938347I/S Consulting/Maint$4,516,027
Mississippi Pathology Assc PLLC
PO Box 4198JACKSONMS392964198Physician Services$3,163,969
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K112CntrctRcvdGreaterThan100KCnt
Fundraising$61,783FundraisingAmt
Related Organizations$93,060RelatedOrganizationsAmt
Government Grants$16,000GovernmentGrantsAmt
All Other Contributions$13,762,631AllOtherContributionsAmt
Noncash Contributions$12,845,658NoncashContributionsAmt
Total Contributions$13,933,474TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Intercompany Allocations900099$62,688,000$62,688,000
Intercompany Rental Revenue900099$14,127,586$14,127,586
Other Operating Revenue900099$1,765,112$1,765,112
Net Assets Released for Operations900099$453,267$453,267
Patient Service Revenue900099$2,877,180$2,877,180

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$749,271TotalRevenueColumnAmt
Related Or Exempt Func Income$896,931RelatedOrExemptFuncIncomeAmt
Exclusion-$147,660ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$82,660,416TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,076,069TotalRevenueColumnAmt
Exclusion$12,076,069ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$412,988TotalRevenueColumnAmt
Exclusion$412,988ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$29,350OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$101,326OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$71,976OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$71,976TotalRevenueColumnAmt
Exclusion-$71,976ExclusionAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$61,783ContriRptFundraisingEventAmt
Fundraising Direct Expenses$9,620FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$9,620TotalRevenueColumnAmt
Exclusion-$9,620ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
INCOME FROM SUBS & OTHER INTS900099-$7,520,777-$7,540,652$19,875
OTHER REVENUE900099$126,807$126,807
FieldValueIRS element (for citing)
Other Revenue Total-$7,393,970OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,607,381TotalRevenueColumnAmt
Related Or Exempt Func Income$75,394,231RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$19,875UnrelatedBusinessRevenueAmt
Exclusion$12,259,801ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$478,211TotalAmt
Program Services$478,211ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,505,697TotalAmt
Management And General$4,239,992ManagementAndGeneralAmt
Fundraising$265,705FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$13,018,409TotalAmt
Program Services$12,556,766ProgramServicesAmt
Management And General$461,643ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$356,907TotalAmt
Program Services$338,360ProgramServicesAmt
Management And General$18,547ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,197,766TotalAmt
Program Services$2,542,389ProgramServicesAmt
Management And General$655,377ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,109,671TotalAmt
Program Services$907,877ProgramServicesAmt
Management And General$201,794ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$33,333TotalAmt
Management And General$33,333ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,529,492TotalAmt
Management And General$1,529,492ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$522,057TotalAmt
Management And General$522,057ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$156,224TotalAmt
Management And General$156,224ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$63,195TotalAmt
Fundraising$63,195FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$318,388TotalAmt
Management And General$318,388ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,999,399TotalAmt
Program Services$3,054,617ProgramServicesAmt
Management And General$944,782ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,302,880TotalAmt
Program Services$3,296,766ProgramServicesAmt
Management And General$6,114ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,325,774TotalAmt
Program Services$744,805ProgramServicesAmt
Management And General$1,580,969ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,778,194TotalAmt
Program Services$3,651,620ProgramServicesAmt
Management And General$126,574ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$172,546TotalAmt
Program Services$61,264ProgramServicesAmt
Management And General$111,282ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$182,664TotalAmt
Program Services$160,276ProgramServicesAmt
Management And General$22,388ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,063,340TotalAmt
Program Services$70,865ProgramServicesAmt
Management And General$8,992,475ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$28,041,894TotalAmt
Program Services$27,850,427ProgramServicesAmt
Management And General$191,467ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,983,777TotalAmt
Program Services$58,140ProgramServicesAmt
Management And General$6,925,637ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Repairs and Maintenance$8,705,789$8,657,797$47,992
RECRUITMENT$1,136,807$63,280$1,073,527
DUES AND SUBSCRIPTIONS$796,568$42,997$753,571
TRUST EXPENSE$736,393$736,393$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,096,243TotalAmt
Program Services$1,685,294ProgramServicesAmt
Management And General$410,949ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$96,611,618TotalAmt
Program Services$66,958,144ProgramServicesAmt
Management And General$29,324,574ManagementAndGeneralAmt
Fundraising$328,900FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$25,629EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,008,007BOYAmt
EOY$1,357,324EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,534,416BOYAmt
EOY$7,051,836EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$6,896,225BOYAmt
EOY$14,533,996EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$137,212EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,302,064BOYAmt
EOY$4,097,304EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$675,257,035LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$387,658,435LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$281,272,895BOYAmt
EOY$287,598,600EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$59,174,996BOYAmt
EOY$55,753,368EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$257,101,772BOYAmt
EOY$241,576,842EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$613,290,375BOYAmt
EOY$612,132,111EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$18,869,033BOYAmt
EOY$16,757,118EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$206,895,005BOYAmt
EOY$212,758,909EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$4,108,992BOYAmt
EOY$2,077,089EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,551,326BOYAmt
EOY$42,275,550EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$262,424,356BOYAmt
EOY$273,868,666EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$331,879,134BOYAmt
EOY$319,251,813EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,469,672BOYAmt
EOY$16,494,419EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,517,213BOYAmt
EOY$2,517,213EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$350,866,019BOYAmt
EOY$338,263,445EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$613,290,375BOYAmt
EOY$612,132,111EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,995,763ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$17,626,803NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$28,466DonatedServicesAndUseFcltsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations3SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
MISSISSIPPI HOSPITAL FOR RESTORATIVE CARE INC
6408333833false$1,666,597$0
MEDICAL FOUNDATION OF CENTRAL MISSISSIPPI
7530681513false$10,799,108$0
BAPTIST MEDICAL CENTER - LEAKE INC
4528960803false$1,020,938$0
BAPTIST MEDICAL CENTER - YAZOO INC
6408444703false$6,204,579$0
FieldValueIRS element (for citing)
Supported Organizations Total4SupportedOrganizationsTotalCnt
Support Sum$19,691,222SupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocfalseListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgYes (true)OrganizationChangeSuprtOrgInd
Supported Org Class DesignatedYes (true)SupportedOrgClassDesignatedInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgfalseMajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Page 4, Part IV, Section A, Line 1:MISSISSIPPI BAPTIST HEALTH SYSTEMS, INC. (MBHS) IS A SUPPORTING ORGANIZATION THAT IS SUPERVISED OR CONTROLLED IN CONNECTION WITH MISSISSIPPI BAPTIST MEDICAL CENTER, INC. (MBMC), MEDICAL FOUNDATION OF CENTRAL MISSISSIPPI (MFCM), MISSISSIPPI HOSPITAL FOR RESTORATIVE CARE, INC. (RCH), MISSISSIPPI BAPTIST MEDICAL CENTER - LEAKE, INC. (LEAKE), AND BAPTIST MEDICAL CENTER - YAZOO, INC. (YAZOO). THE REQUIREMENTS OF REG. SEC. 1.509(A)-4(D)(2) ARE MET IF AN ORGANIZATION SPECIFIES THE CLASS OR PURPOSE OF THE SUPPORTED ORGANIZATIONS INSTEAD OF IDENTIFYING THEM BY NAME. THIS MAY INCLUDE ORGANIZATIONS CLOSELY RELATED IN PURPOSE OR FUNCTION TO SUCH ORGANIZATIONS. MBHS' CHARTER OF INCORPORATION SPECIFIES A CLASS OF ORGANIZATIONS THAT IT SUPPORTS AS OTHER HEALTHCARE INSTITUTIONS AND/OR HEALTHCARE SERVICE ORGANIZATIONS. LEAKE, MFCM, RCH, AND YAZOO ARE CLOSELY RELATED IN PURPOSE AND FUNCTION TO SUCH ORGANIZATIONS. THEREFORE, MBHS SATISFIES THE REQUIREMENTS OF REG. SEC. 1.509(A)-4(D)(2)(I).
Page 4, Part IV, Section A, Line 5a:ON OCTOBER 1, 2009, MISSISSIPPI BAPTIST HEALTH SYSTEMS (MBHS) ACQUIRED A 51% REVERSIONARY INTEREST IN THE NET ASSETS OF BAPTIST MEDICAL CENTER - YAZOO (YAZOO; 64-0844470). ON FEBRUARY 1, 2015, MBHS PURCHASED THE REMAINING 49% MEMBERSHIP INTEREST OF THE HOSPITAL TO GAIN SOLE MEMBERSHIP. MBHS PROVIDES SUPPORT TO YAZOO IN ACCORDANCE WITH ITS CHARTER OF INCORPORATION TO FURTHER THE TAX-EXEMPT PURPOSES OF ITS SUBSIDIARIES. FURTHERMORE, MBHS' CHARTER OF INCORPORATION SPECIFIES A CLASS OF ORGANIZATIONS THAT IT SUPPORTS AS OTHER HEALTHCARE INSTITUTIONS AND/OR HEALTHCARE SERVICE ORGANIZATIONS. YAZOO IS CLOSELY RELATED IN PURPOSE AND FUNCTION TO SUCH ORGANIZATIONS. THEREFORE, MBHS ALREADY HAD THE AUTHORITY TO PROVIDE SUPPORT TO THE HOSPITAL AND NO AMENDMENT TO ITS ORGANIZING DOCUMENTS WAS NECESSARY.
Page 5, Part IV, Section C, Line 1:THE GOVERNANCE INTERRELATIONSHIPS THAT EXIST BETWEEN MISSISSIPPI BAPTIST HEALTH SYSTEMS, INC. (MBHS), MISSISSIPPI BAPTIST MEDICAL CENTER, INC. (MBMC), MEDICAL FOUNDATION OF CENTRAL MISSISSIPPI (MFCM), MISSISSIPPI HOSPITAL FOR RESTORATIVE CARE, INC. (RCH), MISSISSIPPI BAPTIST MEDICAL CENTER - LEAKE, INC. (LEAKE), AND BAPTIST MEDICAL CENTER - YAZOO, INC. (YAZOO) DEMONSTRATE THAT MBHS IS "SUPERVISED OR CONTROLLED IN CONNECTION WITH" MBMC, MFCM, RCH, LEAKE, AND YAZOO BECAUSE A SUBSTANTIAL AMOUNT OF CONTROL OVER THE ORGANIZATIONS IS VESTED IN THE SAME PERSONS. SPECIFICALLY, THE MAJORITY OF THE OFFICERS WHO MANAGE MBHS ALSO ARE OFFICERS AND MANAGE THE SUPPORTED ORGANIZATIONS OF MBHS (MBMC, MFCM, RCH, LEAKE, AND YAZOO).

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbyingGrp
Total Direct LobbyingTotalDirectLobbyingGrp
Total Lobbying ExpendTotalLobbyingExpendGrp
Other Exempt Purpose ExpendOtherExemptPurposeExpendGrp
Total Exempt Purpose ExpendTotalExemptPurposeExpendGrp
Lobbying Nontaxable AmountLobbyingNontaxableAmountGrp
Grassroots NontaxableGrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non TxTotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non TxTotLbbyExpendMnsLbbyngNonTxGrp
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$156,224DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesfalseOtherActivitiesInd
Total Lobbying Expenditures$156,224TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart II-B, Line 1g:FormAndLineReferenceDesc
ExplanationLobbying expenses were incurred through the use of lobbying consultants who had direct contact with legislators to discuss various public policy issues and legislative matters.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,517,213BeginningYearBalanceAmt
Contributions$12,312ContributionsAmt
Investment Earnings Or Losses-$12,312InvestmentEarningsOrLossesAmt
End Year Balance$2,517,213EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,336,269BeginningYearBalanceAmt
Investment Earnings Or Losses$180,944InvestmentEarningsOrLossesAmt
End Year Balance$2,517,213EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,312,044BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
Investment Earnings Or Losses$14,225InvestmentEarningsOrLossesAmt
End Year Balance$2,336,269EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,302,044BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
End Year Balance$2,312,044EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,034,896BeginningYearBalanceAmt
Other Expenditures$1,732,852OtherExpendituresAmt
End Year Balance$2,302,044EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$47,980,008OtherCostOrOtherBasisAmt
Book Value$47,980,008BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$362,007,896OtherCostOrOtherBasisAmt
Depreciation$216,536,592DepreciationAmt
Book Value$145,471,304BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,035,819OtherCostOrOtherBasisAmt
Depreciation$779,506DepreciationAmt
Book Value$26,256,313BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$225,687,284OtherCostOrOtherBasisAmt
Depreciation$170,342,337DepreciationAmt
Book Value$55,344,947BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,546,028OtherCostOrOtherBasisAmt
Book Value$12,546,028BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$287,598,600TotalBookValueLandBuildingsAmt
Financial DerivativesFinancialDerivativesGrp
Closely Held Equity InterestsCloselyHeldEquityInterestsGrp

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestments in Related PartiesDesc
Book Value$55,753,368BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$55,753,368TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
Unamortized Bond Issue Costs$1,675,250
Assets Limited as to Use$233,454,865
Deferred Comp Fund$6,168,804
Spillway Lease$277,923
FieldValueIRS element (for citing)
Total Book Value Other Assets$241,576,842TotalBookValueOtherAssetsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
Asset Retirement Obligation$1,310,171
Interest Rate Swap Valuation$21,258,454
Deferred Comp Liability$6,168,802
Professional Liability Ins$12,807,833
Contingent Payment$730,290
FieldValueIRS element (for citing)
Total Liability$42,275,550TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The organization's intended use of its endowment funds is for patient care needs.
Part X, Line 2:MANAGEMENT HAS EVALUATED THE COMPANY'S INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
Central America and the CaribbeanInvestments$18,615,390
Europe (Including Iceland and Greenland)Investments$21,846,795
FieldValueIRS element (for citing)
Subtotal Spent$40,462,185SubtotalSpentAmt
Total Spent$40,462,185TotalSpentAmt
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipYes (true)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (true)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 3:MISSISSIPPI BAPTIST HEALTH SYSTEMS, INC. OWNS AN INTEREST IN POINTER OFFSHORE, LTD., A HEDGE FUND DOMICILED IN THE CAYMAN ISLANDS, K2 HIGHLAND OVERSEAS, LTD., A HEDGE FUND DOMICILED IN THE BRITISH VIRGIN ISLANDS, AND STERLING CORE BOND FUND A HEDGE FUND DOMICILED IN IRELAND. THE BOOK VALUE OF THESE INVESTMENTS AS OF 8/31/2015 WAS $10,500,000, $8,115,390, AND $21,846,795 RESPECTIVELY.
Part IV, Line 3:MISSISSIPPI BAPTIST HEALTH SYSTEMS, INC. (MBHS) WAS NOT REQUIRED TO FILE FORM 5471 DURING THE FISCAL YEAR ENDED 8/31/2015 FOR ITS OWNERSHIP IN A FOREIGN CORPORATION. THEREFORE, FORM 5471 WAS NOT FILED BY MBHS.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (4 entries)

ActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
Haines Direct
Mail Solicit.false$13,421$20,774-$7,353
Hederman Brothers Printing
Mail Solicit.false$10,914$9,376$1,538
Blackbaud Inc
internet solicitfalse$6,365$2,721$3,644
The Stelter Company
mail solicit.false$12,589$30,324-$17,735
FieldValueIRS element (for citing)
Total Gross Receipts$43,289TotalGrossReceiptsAmt
Total Retained By Contractors$63,195TotalRetainedByContractorsAmt
Total Net To Organization-$19,906TotalNetToOrganizationAmt
Licensed StatesMSLicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CENTURY RIDEEvent1Nm
Gross Receipts Event1$34,116GrossReceiptsEvent1Amt
Charitable Contri Event1$34,116CharitableContriEvent1Amt
Rent Facility Costs Event1$50RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$7,638OtherDirectExpensesEvent1Amt
Event2FFTG EVENTSEvent2Nm
Gross Receipts Event2$27,667GrossReceiptsEvent2Amt
Charitable Contri Event2$27,667CharitableContriEvent2Amt
Other Direct Expenses Event2$1,932OtherDirectExpensesEvent2Amt
Other Events Total0OtherEventsTotalCnt
Gross Receipts Total$61,783GrossReceiptsTotalAmt
Charitable Contributions Tot$61,783CharitableContributionsTotAmt
Rent Fclty Costs Total Events$50RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events$9,570OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$9,620DirectExpenseSummaryEventsAmt
Net Income Summary-$9,620NetIncomeSummaryAmt

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (true)FinancialAssistancePolicyInd
Written PolicyYes (true)WrittenPolicyInd
FPG Reference Free CareYes (true)FPGReferenceFreeCareInd
Percent100Yes (X)Percent100Ind
FPG Reference Discounted CareYes (true)FPGReferenceDiscountedCareInd
Percent300Yes (X)Percent300Ind
Free Care Medically IndigentYes (true)FreeCareMedicallyIndigentInd
Financial Assistance BudgetfalseFinancialAssistanceBudgetInd
Annual Community Bnft ReportYes (true)AnnualCommunityBnftReportInd
Report Publically AvailablefalseReportPublicallyAvailableInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$29,320TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$29,320NetCommunityBenefitExpnsAmt
Total Expense0.00690TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$114,867TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$83,181DirectOffsettingRevenueAmt
Net Community Benefit Expns$31,685NetCommunityBenefitExpnsAmt
Total Expense0.00750TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$144,187TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$83,181DirectOffsettingRevenueAmt
Net Community Benefit Expns$61,005NetCommunityBenefitExpnsAmt
Total Expense0.01440TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$144,187TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$83,181DirectOffsettingRevenueAmt
Net Community Benefit Expns$61,005NetCommunityBenefitExpnsAmt
Total Expense0.01440TotalExpensePct
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (true)BadDebtExpenseReportedInd
Bad Debt Expense$724,604BadDebtExpenseAmt
Bad Debt Expense Attributable$171,007BadDebtExpenseAttributableAmt
Reimbursed By Medicare$2,149,677ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$2,162,368CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall-$12,691MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

FieldValueIRS element (for citing)
OtherYes (X)OtherInd
FieldValueIRS element (for citing)
Written Debt Collection PolicyYes (true)WrittenDebtCollectionPolicyInd
Financial Assistance PrvsnYes (true)FinancialAssistancePrvsnInd
Hospital Facilities1HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAPTIST MEDICAL CENTER - ATTALABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1220 Highway 12 WestAddressLine1Txt
CityKosciuskoCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39090ZIPCd
FieldValueIRS element (for citing)
Website AddressSEE SECTION CWebsiteAddressTxt
State License11-008StateLicenseNum
Licensed HospitalYes (X)LicensedHospitalInd
General Medical And SurgicalYes (X)GeneralMedicalAndSurgicalInd
Critical Access HospitalYes (X)CriticalAccessHospitalInd
Emergency Room24 HrsYes (X)EmergencyRoom24HrsInd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1BAPTIST MEDICAL CENTER - ATTALABusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PYfalseFirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PYYes (true)TaxExemptHospitalCYOrPYInd
CHNA ConductedfalseCHNAConductedInd
Organization Incur Excise TaxfalseOrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (true)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care100FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care299.FPGFamilyIncmLmtDscntCarePct
Asset Level CriteriaYes (X)AssetLevelCriteriaInd
Medical Indigency CriteriaYes (X)MedicalIndigencyCriteriaInd
Underinsurance Stat CriteriaYes (X)UnderinsuranceStatCriteriaInd
Other CriteriaYes (X)OtherCriteriaInd
Explained BasisfalseExplainedBasisInd
App Financial Asst ExplnYes (true)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Nonprofit ContactYes (X)ProvidedNonprofitContactInd
Includes Publicity MeasuresYes (true)IncludesPublicityMeasuresInd
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
Other PublicityYes (X)OtherPublicityInd
FAP Actions On NonpaymentYes (true)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection ActivitiesfalseCollectionActivitiesInd
FAP Notified Upon AdmissionYes (X)FAPNotifiedUponAdmissionInd
FAP Notified All PatientsYes (X)FAPNotifiedAllPatientsInd
Documented Elig DeterminationYes (X)DocumentedEligDeterminationInd
Other Actions TakenYes (X)OtherActionsTakenInd
Nondis Emergency Care PolicyYes (true)NondisEmergencyCarePolicyInd
Other Method UsedYes (X)OtherMethodUsedInd
Amounts Generally BilledfalseAmountsGenerallyBilledInd
Gross ChargesfalseGrossChargesInd

Supplemental Information SupplementalInformationGrp (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, SECTION A, LINE 1:http://mbhs.org/locations/baptist-medical-center-attala/
PART V, SECTION B, LINE 2:On March 30, 2015, Mississippi Baptist Health Systems (MBHS) formed Baptist Medical Center - Attala, LLC (BMC - Attala) a single member limited liability company (SMLLC). The purposes for which BMC - Attala was formed were to operate a general acute hospital and/or operate one or more medical clinics, including, but not limited to, rural health clinics that pursue the highest quality healthcare guided by the Christian faith. On June 1, 2015, in accordance with the purposes stated in its Operating Agreement, BMC - Attala, executed an Agreement for the lease and purchase of certain assets from Montfort Jones Memorial Hospital (MJMH) in Kosciusko, Mississippi and the Board of Supervisors of Attala County, Mississippi. Upon acquisition of the Hospital's assets, MBHS began the operation of the hospital under its SMLLC, BMC - Attala.
PART V, SECTION B, LINE 3-11:On June 1, 2015, in accordance with the purposes stated in its Operating Agreement, BMC - Attala, executed an Agreement for the lease and purchase of certain assets from Montfort Jones Memorial Hospital (MJMH) in Kosciusko, Mississippi and the Board of Supervisors of Attala County, Mississippi. Upon acquisition of the Hospital's assets, MBHS began the operation of the hospital under its SMLLC, BMC - Attala. The requirements of Reg. Sec. 1.501(r)-3 are met if a hospital organization's acquired hospital facility conducts a community health needs assessment (CHNA) by the last day of the organization's second taxable year. Currently, BMC - Attala is in the process of conducting its CHNA by 8/31/2016.
PART V, SECTION B, LINE 13H:THE HOSPITAL RESERVES THE RIGHT TO PROVIDE ADDITIONAL ASSISTANCE TO ANY PATIENT DETERMINED TO BE IN FINANCIAL NEED.
PART V, SECTION B, LINE 16I:IF AT ANY TIME DURING THE ADMISSION, DISCHARGE, BILLING, OR COLLECTION PROCESS A PATIENT INFORMS THE HOSPITAL REPRESENTATIVE THAT THEY ARE UNABLE TO PAY THEIR BILL, THEN THE PATIENT WILL BE REFERRED TO A PAYMENT COORDINATOR WHO WILL INFORM THEM OF THE AVAILABILITY OF FINANCIAL ASSISSTANCE/CHARITY CARE FOR THOSE WHO QUALIFY AND OFFER THE PATIENT THE OPPORTUNITY TO COMPLETE AN APPLICATION.
PART V, SECTION B, LINE 20E:EACH SELF PAY INDIVIDUAL IS INTERVIEWED BY A FINANCIAL COUNSELOR WHO VERIFIES ELIGIBILITY FOR FINANCIAL ASSISTANCE.
PART V, SECTION B, LINE 22D:AN ADJUSTMENT OF 60% IS MADE TO STATED CHARGES FOR ALL UNINSURED PATIENTS OTHER THAN THOSE WHO QUALIFY FOR CHARITY CARE (THOSE WITH INCOME LEVELS LESS THAN 100% OF FPG) OR THOSE WHO QUALIFY FOR A 75% DISCOUNT (THOSE WITH INCOME LEVELS 101%-300% OF FPG).

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3C:BAPTIST MEDICAL CENTER - ATTALA, INC. (BAPTIST - ATTALA) USES THE FEDERAL POVERTY GUIDELINES TO DETERMINE ELIGIBILITY FOR FREE OR DISCOUNTED CARE. IF THE PATIENT'S INCOME LEVEL IS 0-100% OF THE FEDERAL POVERTY LEVEL, AN ADJUSTMENT OF 100% OF THE HOSPITAL'S STATED CHARGES WILL BE MADE. IF THE PATIENT'S INCOME LEVEL IS 101-300% OF THE FEDERAL POVERTY LEVEL, AN ADJUSTMENT OF 75% WILL BE MADE. PART I, LINE 4: THE FINANCIAL ASSISTANCE AND CHARITY CARE POLICY OF BAPTIST - ATTALA DOES NOT SPECIFICALLY PROVIDE FOR FREE OR DISCOUNTED CARE TO THE "MEDICALLY INDIGENT." HOWEVER, THE HOSPITAL RESERVES THE RIGHT TO PROVIDE ADDITIONAL ASSISTANCE TO ANY PATIENT DETERMINED TO BE IN FINANCIAL NEED.
PART I, LINE 6A:A DESCRIPTION OF THE ORGANIZATION'S PROGRAMS AND SERVICES THAT PROMOTE THE HEALTH OF THE COMMUNITY SERVED IS INCLUDED IN THE FOOTNOTES TO THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. BAPTIST - ATTALA IS PART OF A CONSOLIDATED FINANCIAL STATEMENT, WHICH INCLUDES THE ACTIVITIES OF ITS PARENT COMPANY, MISSISSIPPI BAPTIST HEALTH SYSTEMS, AND SUBSIDIARIES.
PART I, LINE 7G:N/A
PART I, LINE 7, COLUMN (F):BAD DEBT EXPENSE OF $724,604 WAS INCLUDED IN TOTAL EXPENSE ON FORM 990, PART IX, LINE 25, COLUMN (A) BUT WAS SUBTRACTED FROM TOTAL EXPENSE FOR PURPOSES OF CALCULATING THE PERCENTAGE OF TOTAL EXPENSE IN COLUMN (F).
PART I, LINE 7:THE MEDICAID COST REPORT WAS USED TO DETERMINE THE AMOUNTS REPORTED ON PART I, LINES 7B & 7F. THE AMOUNTS REPORTED ON PART I, LINE 7A WERE DETERMINED BY USING A COST TO CHARGE RATIO, WHICH WAS CALCULATED USING INFORMATION FROM THE MEDICAID COST REPORT AS ADJUSTED FOR AMOUNTS INCLUDED ELSEWHERE ON LINES 7B & 7F.
PART III, LINES 2-4:THE AMOUNT REPORTED IN PART III, LINE 2 AS BAD DEBT EXPENSE MATCHES THE AMOUNT OF BAD DEBT EXPENSE REPORTED ON BAPTIST - ATTALA'S AUDITED FINANCIAL STATEMENTS. BAD DEBT AMOUNTS HAVE NOT BEEN INCLUDED IN COMMUNITY BENEFIT. BAPTIST - ATTALA'S AUDITED FINANCIAL STATEMENTS DO NOT INCLUDE A FOOTNOTE SPECIFICALLY DISCUSSING BAD DEBT EXPENSE, ACCOUNTS RECEIVABLE, OR ALLOWANCE FOR DOUBTFUL ACCOUNTS. HOWEVER, BAPTIST - ATTALA REPORTS PATIENT ACCOUNTS RECEIVABLE FOR SERVICES RENDERED AT NET REALIZABLE AMOUNTS FROM THIRD-PARTY PAYERS, PATIENTS, AND OTHERS. BAPTIST - ATTALA PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION, AND EXISTING ECONOMIC CONDITIONS. ACCOUNTS ARE CONSIDERED DELINQUENT AND SUBSEQUENTLY WRITTEN OFF AS BAD DEBTS BASED ON INDIVIDUAL CREDIT EVALUATIONS AND SPECIFIC CIRCUMSTANCES OF THE ACCOUNT.
PART III, LINE 8:THE RATIO OF COST TO CHARGES USED IN THE CALCULATION OF COSTS FOR MEDICARE WAS TAKEN FROM THE MEDICARE COST REPORT. CHARITY CARE ARISES FROM A DELIBERATE POLICY BY A HEALTH CARE ORGANIZATION TO FOREGO PAYMENT FOR CERTAIN SERVICES PROVIDED TO LOW INCOME PATIENTS. HOSPITAL PARTICIPATION IN MEDICARE IS VOLUNTARY. MEDICARE SHORTFALLS OCCUR WHEN THE PAYMENTS RECEIVED BY MEDICARE ARE LESS THAN THE COSTS OF PROVIDING CARE TO MEDICARE PATIENTS. PAYMENT RATES FOR MEDICARE ARE CURRENTLY SET BELOW THE COST OF PROVIDING CARE RESULTING IN UNDERPAYMENT. THE ORGANIZATION MUST BRIDGE THE GAP CREATED BY GOVERNMENT UNDERPAYMENTS. A MAJORITY OF BAPTIST - ATTALA'S PATIENTS ARE MEDICARE PATIENTS. THE ORGANIZATION FEELS THAT PROVIDING CARE FOR THE ELDERLY AND POOR IS AN ESSENTIAL PART OF THE COMMUNITY BENEFIT STANDARD AND AS SUCH, ANY MEDICARE UNDERPAYMENTS REPRESENT THE REAL COST OF SERVING ITS COMMUNITY AND SHOULD COUNT AS QUANTIFIABLE COMMUNITY BENEFIT FOR TAX COMPLIANCE PURPOSES.
PART III, LINE 9B:PATIENTS MAY APPLY FOR FINANCIAL ASSISTANCE TO COVER ALL OR PART OF THEIR HOSPITAL BILLS. BAPTIST - ATTALA DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE. HOWEVER, THE COLLECTION POLICY IS THE SAME FOR ALL PATIENTS ONCE THE CHARITY OR FINANCIAL DISCOUNT HAS BEEN APPLIED.
PART VI, LINE 2:NEEDS ASSESSMENT MISSISSIPPI BAPTIST HEALTH SYSTEMS, INC., THE PARENT COMPANY OF BAPTIST MEDICAL CENTER - ATTALA, INC., ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY IT SERVES PRIMARILY BY PERFORMING CONSUMER SURVEYS EACH MONTH. THE SURVEYS ARE CONDUCTED ON A RANDOM SELECTION OF CONSUMERS FROM THE 17 COUNTIES IN THE BAPTIST HEALTH SYSTEMS SERVICE AREA AND MEASURE BAPTIST HEALTH SYSTEMS' PERFORMANCE AGAINST OTHER MAJOR HOSPITALS IN THE AREA, AS WELL AS PROVIDE INFORMATION ON UTILIZATION OF HEALTH SERVICES, SATISFACTION WITH HEALTH CARE SERVICES, AND PUBLIC PERCEPTION OF BAPTIST HEALTH SYSTEMS AS A WHOLE. BAPTIST HEALTH SYSTEMS ENGAGES NEW SOUTH RESEARCH TO CONDUCT THE SURVEYS VIA TELEPHONE AND ALSO CONDUCTS SURVEYS OF PARTICIPANTS FOLLOWING COMMUNITY SEMINARS AND EDUCATIONAL CLASSES.
PART VI, LINE 3:PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE BAPTIST - ATTALA HAS GENERAL CUSTOMER SERVICE PERSONNEL AVAILABLE TO ASSIST PATIENTS WITH OBTAINING COVERAGE. INFORMATION CONTAINING A FINANCIAL ASSISTANCE STATEMENT IS GIVEN TO EACH PATIENT UPON ADMISSION OR DURING PRE-ADMISSION, IS POSTED AT EACH REGISTRATION BOOTH, AND IS ALSO AVAILABLE ONLINE. IF AT ANY TIME DURING THE ADMISSION, DISCHARGE, BILLING, OR COLLECTION PROCESS A PATIENT INFORMS A HOSPITAL REPRESENTATIVE THAT THEY ARE UNABLE TO PAY THEIR BILL AND NEED FINANCIAL ASSISTANCE, THEN THE PATIENT IS REFERRED TO A PAYMENT COORDINATOR WHO INFORMS THE PATIENT OF THE AVAILABILITY OF FINANCIAL ASSISTANCE/CHARITY CARE FOR THOSE WHO QUALIFY AND OFFERS THE PATIENT THE OPPORTUNITY TO COMPLETE AN APPLICATION.
PART VI, LINE 4:COMMUNITY INFORMATION BAPTIST - ATTALA'S PRIMARY SERVICE AREA CONSISTS OF ATTALA COUNTY, WHICH IS LOCATED IN CENTRAL MISSISSIPPI. ATTALA COUNTY CONSISTS OF APPROXIMATELY 20,000 PEOPLE. AGE DEMOGRAPHICS FOR THE AREA SHOW THAT APPPROXIMATELY 25% OF THE POPULATION IS UNDER 18 YEARS OF AGE, APPROXIMATELY 55% IS BETWEEN 18 AND 64 YEARS OF AGE AND THAT 20% IS 65 OR OLDER. MEDIAN HOUSEHOLD INCOME OF $31,671 FOR ATTALA COUNTY IS BELOW THE OVERALL AVERAGE FOR MISSISSIPPI AND SIGNIFICANTLY LESS THAN THE NATIONWIDE AVERAGE. INSURANCE COVERAGE IS LACKING FOR MUCH OF THE POPULATION WITH BETWEEN 17-19% ESTIMATED TO BE UNINSURED.
PART VI, LINE 5:PROMOTION OF COMMUNITY HEALTH MISSISSIPPI BAPTIST HEALTH SYSTEMS (MBHS) IS THE PARENT COMPANY OF AN AFFILIATED HEALTHCARE GROUP (BAPTIST). BAPTIST - ATTALA IS PART OF THAT GROUP. BAPTIST IS COMMITTED TO INVOLVEMENT IN THE COMMUNITY AND ORGANIZES VARIOUS PROGRAMS AND ACTIVITIES WHICH ARE OFFERED TO THE PUBLIC IN ORDER TO PROMOTE COMMUNITY HEALTH. BAPTIST OFFERS A MULTITUDE OF LOW OR NO COST SCREENINGS TO THE COMMUNITY INCLUDING HEART, LUNG, AND MAMMOGRAM SCREENINGS. THESE LOW-COST SCREENING PACKAGES HELP PEOPLE DETERMINE IF THEIR HEALTH IS HEADED IN THE RIGHT DIRECTION AND PROVIDES THE INFORMATION NECESSARY TO MAKE IMPORTANT LIFESTYLE DECISIONS AT AN AFFORDABLE PRICE. IN ADDITION, MBHS OPERATES BAPTIST HEALTH LINE, WHICH OFFERS PHYSICIAN REFERRALS, HOSPITAL SERVICES REFERRALS, SCHEDULING OF CLASSES FOR HOSPITAL SERVICES, AND THE HEALTH INFORMATION LIBRARY. BAPTIST HEALTH LINE PROFESSIONALS ALSO OFFER BAPTIST'S RISK ASSESSMENT TOOLS, INCLUDING THE HEART TEST, THE HEALTH TEST, THE WOMEN'S HEALTH CHECK, THE DIABETES TEST, AND THE CANCER TEST. A NUMBER OF EDUCATIONAL CLASSES ON A WIDE VARIETY OF HEALTH TOPICS ARE ALSO OFFERED TO THE COMMUNITY AT NO COST. IN KEEPING WITH MBHS' FOUNDATION AND TRADITION IN THE CHRISTIAN HEALING MINISTRY, BAPTIST OFFERS PASTORAL CARE FOR PATIENTS AND VISITORS. BAPTIST HAS A TEAM OF CHAPLAINS, EACH ASSIGNED TO A DIFFERENT AREA OF THE HOSPITAL, TO MINISTER AND BRING COMFORT AND CARE TO PATIENTS. THE PASTORAL CARE DEPARTMENT OFFERS MANY SERVICES INCLUDING PATIENT VISITATION, CHAPEL SERVICES, MEMORIAL SERVICES, COUNSELING SESSIONS, PRAYER, SCRIPTURE READING, AND ANSWERING EMERGENCY CALLS. IN ADDITION TO THE PROGRAMS AND SERVICES OFFERED, BAPTIST ALSO SUPPORTS ITS LOCAL COMMUNITY THROUGH FINANCIAL DONATIONS. MBHS OPERATES THE CARRY THE MISSION PROGRAM THROUGH A COMMITTEE OF EMPLOYEES OF THE HOSPITAL WILLING TO VOLUNTEER THEIR TIME TO SERVE. CARRY THE MISSION IS FUNDED BY EMPLOYEE DONATIONS, WHICH ARE MATCHED BY BAPTIST AT 50 CENTS FOR EVERY DOLLAR RAISED. MBHS SPLITS THE FUNDS RAISED THROUGH CARRY THE MISSION TO SUPPORT DIFFERENT AREAS IN THE COMMUNITY: 40% GOES TO LOCAL NONPROFITS AND GROUPS THAT MEET THE ESTABLISHED CRITERIA, 40% GOES TO BAPTIST EMPLOYEES EXPERIENCING UNEXPECTED FINANCIAL DIFFICULTIES, AND 20% GOES TO SUPPORT THE BAPTIST HEALTH FOUNDATION. THROUGH THIS PROGRAM, MBHS IS ABLE TO SUPPORT A WIDE RANGE OF GROUPS IN THE COMMUNITY.
PART VI, LINE 6:AFFILIATED HEALTH CARE SYSTEM BAPTIST - ATTALA IS PART OF AN AFFILIATED HEALTH CARE SYSTEM. MISSISSIPPI BAPTIST HEALTH SYSTEMS (MBHS) IS THE HOLDING COMPANY FOR SEVERAL NONPROFIT ENTITIES TO WHICH IT PROVIDES VARIOUS MANAGEMENT AND SUPPORT SERVICES. IN ADDITION TO BAPTIST - ATTALA, MBHS IS THE PARENT COMPANY TO MISSISSIPPI BAPTIST MEDICAL CENTER, A 638 BED TERTIARY MEDICAL CENTER, MISSISSIPPI HOSPITAL FOR RESTORATIVE CARE, A 25 BED LONG TERM ACUTE CARE HOSPITAL, BAPTIST MEDICAL CENTER - LEAKE, A 25 BED CRITICAL ACCESS HOSPITAL AND A 44 BED SKILLED NURSING HOME, BAPTIST MEDICAL CENTER - YAZOO, A 25 BED CRITICAL ACCESS HOSPITAL, AND THE MEDICAL FOUNDATION OF CENTRAL MISSISSIPPI, A NETWORK OF PRIMARY CARE AND SPECIALTY PHYSICIANS. THROUGH VARIOUS PARTNERSHIP RELATIONSHIPS, MBHS ALSO PROVIDES HOME HEALTH CARE AND ADULT DAY CARE SERVICES.
PART VI, LINE 7:STATE FILING OF COMMUNITY BENEFIT REPORT BAPTIST MEDICAL CENTER - ATTALA, INC. DOES NOT FILE A COMMUNITY BENEFIT REPORT WITH THE STATE OF MISSISSIPPI AS THERE IS NO REQUIREMENT TO DO SO.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
Greater Belhaven Neighborhood
954 Fortification StreetJacksonMS39202640917645501(c)(3)$18,750See Part IV
American Cancer Society
250 Williams Street NWAtlantaGA30303131788491501(c)(3)$25,000See Part IV
Madison County School District
117 NW 4th StreetFloraMS39071640437641Gov't- Mad Co.$15,000See Part IV
Midtown Partners Inc
329 Adelle StJacksonMS39202640862113501(c)(3)$12,500See Part IV
United Way of the Capital Area
PO Box 23169JacksonMS392253169640303075501(c)(3)$25,500See Part IV
Mission First
275 Roseneath StJacksonMS39203640797107501(C)(3)$21,000SEE PART IV
HEALTHTEACHER INC
209 10TH AVENUE SOUTH SUITE 350NASHVILLETN37203203456491$115,000SEE PART IV
FieldValueIRS element (for citing)
Total501c3 Org6Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 2:The organization makes cash donations to other charitable organizations to help further their exempt purposes.
Part II, Line 1, Column (h):Greater Belhaven Neighborhood- To support community awareness through participation in annual golf tournament and to support community information and research efforts regarding chronic diseases. American Cancer Society- To support the Cancer League's efforts for patient information and assistance programs, to support community awareness through annual Making Strides Walk for Breast Cancer, and to support community awareness through Passport for a Cure gala event. Madison County School District - To support athletic trainers in the care of students during physical activities/games. Midtown Partners, Inc. - To support midtown community projects and partnerships with area non-profits. United Way of the Capital Area- To support early childhood literacy program and imagination library and to support Jackson Public School career exploration for high school freshmen. Mission First - To support Mission First purpose to help community residents with both physical and spiritual needs and to provide for a nurse practitioner. Healthteacher, Inc. - To provide internet based public school health education program.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (true)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Eric A McVey
Former Chief Medical Officer$0$0$0$0$218,221$0$0$0$320$0$218,541$0$129,122$0
Kurt W Metzner
Former President & CEO$130,877$0$0$0$200$0$2,622$0$0$0$133,699$0$0$0
Russell W York
CFO (RESIGNED 12/14)$309,818$0$0$0$70,892$0$10,621$0$47,320$0$438,651$0$53,392$0
William B Grete
VP - General Counsel$285,421$0$0$0$92,787$0$64,640$0$36,508$0$479,356$0$69,826$0
Bobbie K Ware
VP - Chief Nursing Officer$263,482$0$0$0$41,978$0$51,728$0$20,686$0$377,874$0$36,278$0
Michael K Stevens
VP - Business Development$200,497$0$0$0$20,736$0$31,106$0$39,435$0$291,774$0$16,748$0
Steve Stanic
VP - Chief Info Officer$292,523$0$0$0$8,369$0$55,508$0$26,122$0$382,522$0$2,600$0
J Kemp Poole
VP - Ancillary & Support$196,808$0$0$0$0$0$35,578$0$19,098$0$251,484$0$0$0
Kerry Tirman
Former HCE-$3,581$0$0$0$204,113$0$0$0$20,383$0$220,915$0$4,873$0
Danny Rutland
Director of Faith Relations$169,794$0$0$0$22,037$0$6,915$0$49,578$0$248,324$0$22,037$0
Elizabeth H Mullins
President MBHS Medical Group$190,789$0$0$0$16,533$0$40,596$0$21,367$0$269,285$0$12,303$0
Michael D Maples
VP - Chief Medical Officer$328,836$0$0$0$6,946$0$64,676$0$38,668$0$439,126$0$0$0
Chris Anderson
President & CEO$464,507$0$95,000$0$1,770$0$101,525$0$21,542$0$684,344$0$0$0
Daryl Weaver
CEO - BMC Leake$177,705$0$18,500$0$0$0$7,400$0$16,593$0$220,198$0$0$0
Robert S Johnson
CEO - BMC Yazoo$164,973$0$13,200$0$0$0$4,815$0$9,564$0$192,552$0$0$0
Lee Ann Foreman
VP HUMAN RESOURCES$161,820$0$0$0$12,660$0$33,685$0$15,284$0$223,449$0$0$0
Ed Tucker Jr
President (MBMC)$207,691$0$0$0$44,283$0$4,154$0$0$0$256,128$0$0$0
Phillip W Hughes
President BHS Foundation$191,065$0$0$0$600$0$38,003$0$31,758$0$261,426$0$0$0
Brenda Howie
VP of Nursing$0$144,175$0$0$0$23,287$0$26,441$0$18,318$0$212,221$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 1a:KEY EMPLOYEE, DANNY RUTLAND, IS A MINISTERIAL EMPLOYEE WHICH RECEIVED A NONTAXABLE HOUSING ALLOWANCE DURING CALENDAR YEAR 2014. Part I, Line 4a: Former officer, Eric McVey, and highest compensated employee, Kerry Tirman received $89,099 and $199,240 in severance payments during calendar year 2014, respectively.
Part I, Line 4b:Participants: William Grete $54,240 Michael D. Maples $57,752 Chris Anderson $92,310 William F. Thompson $14,373 LeAnn Foreman $27,000 Elizabeth Mullins $33,000 JK Poole $29,390 Steve Stanic $45,000 Michael Stevens $31,106 Bobbie K. Ware $46,410 Phillip W. Hughes $30,002 Brenda Howie $21,584 Terms & Conditions: Baptist Health Systems, Inc. established the Baptist Health Systems, Inc. Supplemental Executive Retirement Plan, a nonqualified, unfunded deferred compensation plan effective July 1, 2010, for the benefit of certain management or highly-compensated employees of Baptist Health Systems, Inc. Participants are chosen by the Chairman's Council of the Board (the Council) of Baptist Health Systems, Inc. The purpose of the plan is to enhance the ability of Baptist Health Systems, Inc. to attract and retain qualified management personnel with a market-competitive supplemental retirement benefit for a select group of management or highly compensated employees on a tax-deferred basis. Baptist Health Systems, Inc. will contribute to each participant's plan an annual amount equal to a percentage of the participant's base salary commencing in 2010 and continuing each year thereafter until the year in which the participant separates from employment. An applicable percentage of either 17.5% or 15% of base salary will be contributed to each participant's plan (or such other percentage as the Council determines). The vested accrued balance or employer contribution (plus earnings or losses) will be paid for any event requiring such payment other than death, as soon as administratively feasible but no later than the last day of the calendar year in which the event occurs. If the event that results in the payment of the benefit is death, the balance will be paid as soon as the Board obtains satisfactory proof of death, but no later than the 15th day of the third month following the end of the calendar year in which the Participant dies. Certain participants who remain in continuous employment have a non-forfeitable right to receive the employer contribution made in a plan year as of the first day of the plan year that is five years from the first day of the Plan year in which such contribution was made. However, if such participant has attained a specified age, the participant shall have a non-forfeitable right to receive any future employer contributions along with earnings or losses that have not vested and an immediate non-forfeitable right to receive any future employer contributions as of the date such contributions are made. New participants other than those specifically identified in the Plan have a non-forfeitable right to receive their accrued balance based on a vesting schedule as described in the Plan document. Otherwise, a participant shall have a non-forfeitable right to receive his accrued balance upon his separation from service on account of death, disability, or upon involuntary separation from service without cause if such separation occurs prior to the completion of the five year period described above, prior to attaining the age specified above, or prior to the applicable vesting schedule described above.
Part II:Several officers, key employees, and highest compensated employees listed on Schedule J also provide services to other members of the health care system. All compensation is paid by Mississippi Baptist Health Systems, Inc. (MBHS) and reported by MBHS.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
MS Hospital Equipment & Facilities Authority
A640732320605360QG42007-03-01$125,855,503SEE PART VIfalsefalsefalse
MS Hospital Equipment & Facilities Authority
B640732320605360QG42015-04-01$30,140,000SEE PART VIfalsefalsefalse
MS Hospital Equipment & Facilities Authority
C640732320605360QG42012-09-10$20,000,000SEE PART VIfalsefalsefalse
MS Hospital Equipment & Facilities Authority
D640732320605360QG42012-12-01$14,400,000SEE PART VIfalsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrCurrent RefundingCurrentRefundingIndAdvance RefundingAdvanceRefundingIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$29,450,000$0$131,625,055$8,247,336$0$56,793,037$1,456,193$2,232,976$0$65,128,578$0$02008Yes (true)falseYes (true)Yes (true)
B$0$0$30,140,000$0$0$29,985,000$155,000$0$0$0$0$02015Yes (true)falseYes (true)Yes (true)
C$1,507,670$0$20,000,000$0$0$0$0$0$0$20,000,000$0$02012falsefalseYes (true)Yes (true)
D$1,710,317$0$14,400,000$0$0$14,400,000$0$0$0$0$0$02012Yes (true)falseYes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndRemedial Action TakenRemedialActionTakenIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
Afalsefalsefalsefalse0falsefalsefalseYes (true)
Bfalsefalsefalsefalse0falsefalsefalseYes (true)
Cfalsefalsefalsefalse0falsefalsefalseYes (true)
Dfalsefalsefalsefalse0falsefalsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndBusiness Name Line1GICProviderName/BusinessNameLine1TxtGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
AfalseYes (true)falsefalsefalsefalsefalse0falsefalse
0
BfalseYes (true)falsefalseYes (true)falsefalse0falsefalse
0
CfalseYes (true)falsefalsefalsefalsefalse0falsefalse
0
DfalseYes (true)falsefalsefalsefalsefalse0falsefalse

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
Afalse
Bfalse
Cfalse
Dfalse

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
.Schedule K, Part I, Row A, Column (f): In March 2007, the System issued $200,905,000 in MS Hospital Equipment & Facilities Authority Series (MHEFA) 2007A (Fixed Rate) and 2007B (Variable Rate) revenue bonds (the series 2007 bonds). The proceeds of the series 2007 bonds were used to (1) extinguish the remaining MHEFA Series 1995 and 1990B revenue bonds, (2) establish a project fund to finance the costs of various system capital projects, primarily the West Tower expansion, (3) establish various debt service and reserve funds required by the related indenture, and (4) pay certain costs of issuance.
Schedule K, Part I, Row B, Column (f):ON APRIL 1, 2015, THE SYSTEM REFUNDED THE MS HOSPITAL EQUIPMENT & FACILITIES AUTHORITY (MHEFA) SERIES 2009 VARIABLE RATE AND REFUNDING BOND THROUGH A FINANCING AGREEMENT WITH A BANK AND THE ISSUANCE OF FLOATING RATE NOTES IN A PUBLIC OFFERING THROUGH MHEFA. THE AMOUNT FINANCED WITH THE BANK, KNOWN AS THE 2015B REVENUE REFUNDING BOND, WAS ISSUED FOR $30,140,000 WITH INTEREST PAID MONTHLY AT A VARIABLE RATE BASED ON LIBOR PLUS A FIXED MARGIN BASED ON THE SYSTEM'S CASH-TO-DEBT RATIO (1.42% AT AUGUST 31, 2015). PRINCIPAL PAYMENTS ON THE 2015B BOND BEGINS IN AUGUST 2029 AND ENDS IN AUGUST 2036.
Schedule K, Part I, Row C, Column (f):In September 2012, the system issued $20,000,000 in MS Hospital Equipment & Facilities Authorities Series 2012A revenue bond. The proceeds of the bond were used to finance the construction of a parking garage, skywalk and other related construction on the hospital's main campus.
Schedule K, Part I, Row D, Column (f):In May 2006, the system was approved by the state of Mississippi to obtain special tax exempt financing (series 2006 bond) related to a medical office building under construction in Madison County, Mississippi. The special funding (Gozone) was made available through the federal government in response to Hurricane Katrina. The Gozone financing totaled $17,000,000. On September 24, 2009, the organization redeemed and paid $2,600,000 of the bonds. Accordingly, the amount of the total Gozone financing of $17,000,000 was classified as a current installment of long-term debt in the balance sheet at August 31, 2009. On October 29, 2009, the organization converted the remaining Gozone financing of $14,400,000 from a variable instrument backed by a letter of credit from a commercial bank to a variable debt instrument held by the commercial bank. On December 1, 2012, the Series 2006 variable rate debt investment was refunded with the series 2012B fixed rate revenue bond.
Schedule K, Part I, Row A-2, Column (f):ON APRIL 1, 2015, THE SYSTEM REFUNDED THE MS HOSPITAL EQUIPMENT & FACILITIES AUTHORITY (MHEFA) SERIES 2009 VARIABLE RATE AND REFUNDING BOND THROUGH A FINANCING AGREEMENT WITH A BANK AND THE ISSUANCE OF FLOATING RATE NOTES IN A PUBLIC OFFERING THROUGH MHEFA. THE FLOATING RATE BONDS KNOWN AS THE SERIES 2015A REVENUE REFUNDING BONDS WERE ISSUED FOR $50,725,000 WITH INTEREST PAID MONTHLY BASED ON THE SIFMA RATE + 1/3% (1.32% AT AUGUST 31, 2015) PRINCIPAL PAYMENTS ON THE 2015A BOND BEGINS IN AUGUST 2029 AND ENDS IN AUGUST 2036.
Schedule K, Part I, Row B-2, Column (f):ON JUNE 1, 2015, THE SYSTEM, THROUGH ITS CONTROLLED SUBSIDIARY, BAPTIST MEDICAL CENTER - ATTALA, LLC (ATTALA), EXECUTED AN AGREEMENT FOR THE LEASE AND PURCHASE OF CERTAIN ASSETS FROM MONTFORT JONES MEMORIAL HOSPITAL (MJMH) IN KOSCIUSKO, MISSISSIPPI. AS PART OF THE THE LEASE AND PURCHASE AGREEMENT, THE SYSTEM RECOGNIZED THE OUTSTANDING PRINCIPAL BALANCE OF $6,145,000 MISSISSIPPI DEVELOPMENT BANK SPECIAL OBLIGATION SERIES 2011 BONDS. THE BONDS WERE ORIGINALLY ISSUED ON MAY 1, 2011 AT $6,500,000 BEARING INTERST AT 3% TO 5.75%. THEY ARE PAYABLE IN ANNUAL INSTALLMENTS THROUGH 2036 AND SEMIANNUAL INTEREST PAYMENTS ARE DUE ON NOVEMBER 1 AND MAY 1.
Schedule K, Part II, Column A, Line 3:The total proceeds of issue reported on line 3 equals the original $125,855,503 issued plus investment earnings of $5,769,552.
Schedule K, Part IV, Line 7:Currently, Mississippi Baptist Health Systems' procedures are not written.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
MS Hospital Equipment & Facilities Authority
A640732320605360SA52015-04-01$50,725,000SEE PART VIfalsefalsefalse
MISSISSIPPI DEVELOPMENT BANK
B64084867560534RZ362011-05-01$6,500,000SEE PART VIfalsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrCurrent RefundingCurrentRefundingIndAdvance RefundingAdvanceRefundingIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$0$0$50,725,000$0$0$50,000,000$725,000$0$0$0$0$02015Yes (true)falseYes (true)Yes (true)
B$0$0$6,500,000$0$0$6,145,000$0$0$0$0$0$02012Yes (true)falseYes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndRemedial Action TakenRemedialActionTakenIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
Afalsefalsefalsefalse0falsefalsefalseYes (true)
BYes (true)falsefalsefalse0falsefalsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndBusiness Name Line1GICProviderName/BusinessNameLine1TxtGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
AfalseYes (true)falsefalseYes (true)falsefalse0falsefalse
0
BfalseYes (true)falsefalsefalsefalsefalse0falsefalse

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
Afalse
Bfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule K, Part V:FormAndLineReferenceDesc
ExplanationCurrently, Mississippi Baptist Health Systems' procedures are not written.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
Medical Practice Solutons
See Part V$153,600Acct/Salary & Benefit Reimfalse
Mississippi Health Partners
See Part V$363,877Reprocess Claimsfalse
Mississippi Baptist Med Enterprises
See Part V$516,000Management Feesfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part IV, Column (B):FormAndLineReferenceDesc
ExplanationOfficers, William F. Thompson, William B. Grete, and Michael K. Stevens are Board Members of Medical Practice Solutions (MPS), a related entity. Officers, William F. Thompson and Chris Anderson are board members of Mississippi Health Partners. Officer, William F. Thompson, is a director of Mississippi Baptist Medical Enterprises, Inc., a related entity.ExplanationTxt

Schedule M IRS990ScheduleM

FieldValueIRS element (for citing)
Works Of ArtWorksOfArtGrp
Art Historical TreasuresArtHistoricalTreasuresGrp
Art Fractional InterestArtFractionalInterestGrp
Books And PublicationsBooksAndPublicationsGrp
Clothing And Household GoodsClothingAndHouseholdGoodsGrp
Cars And Other VehiclesCarsAndOtherVehiclesGrp
Boats And PlanesBoatsAndPlanesGrp
Intellectual PropertyIntellectualPropertyGrp
Securities Publicly TradedSecuritiesPubliclyTradedGrp
Securities Closely Held StockSecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust IntrstsSecurPrtnrshpTrustIntrstsGrp
Securities MiscellaneousSecuritiesMiscellaneousGrp
Qualified Contrib Hist StructQualifiedContribHistStructGrp
Qualified Contrib OtherQualifiedContribOtherGrp
Real Estate ResidentialRealEstateResidentialGrp
Real Estate CommercialRealEstateCommercialGrp
Real Estate OtherRealEstateOtherGrp
CollectiblesCollectiblesGrp
Food InventoryFoodInventoryGrp
Drugs And Medical SuppliesDrugsAndMedicalSuppliesGrp
TaxidermyTaxidermyGrp
Historical ArtifactsHistoricalArtifactsGrp
Scientific SpecimensScientificSpecimensGrp
Archaeological ArtifactsArchaeologicalArtifactsGrp

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)HOSPITAL ASSETS1$12,839,842FMV
Yes (X)DISNEY CARE PACKAGES1$5,817COST
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d:Baptist Medical Center - Attala (Attala) - Attala is a 25 bed critical access hospital located in Kosciusko, Mississippi serving the Attala County community and surrounding areas. Attala offers inpatient, outpatient and 24-hour Emergency department services including a 7 bed Intensive care Unit, 2 Operating Rooms, and 2 Endoscopy suites. The hospital is committed to its mission of providing immediate access to quality healthcare. During its 2015 fiscal year, Attala recorded 226 inpatient admissions with 1,143 patient days of care provided, 3,418 Emergency Room visits, and 153 outpatient surgeries. Attala also provides benefits to the broader community in the areas of charitable donations.
Form 990, Page 6, Part VI, Section B, Line 11b:An electronic copy of the Form 990 is distributed via email. All board members /directors have the opportunity to review the form prior to filing with the IRS.
Form 990, Page 6, Part VI, Section B, Line 12c:The Compliance Committee of the governing body meets quarterly to review all compliance issues. Any persons with conflicts of interest are prohibited from participating in the Board's deliberations and decisions in the transaction in which the conflict exists.
Form 990, Page 6, Part VI, Section B, Line 15 a&b:An independent compensation consulting firm, The Hay Group, conducts annual surveys to help establish the compensation of the organization's top management officials, officers and key employees. The Chairman's Council functions as the compensation committee of the Board. The Hay Group presents their findings and recommendations to the Council for their consideration and action. The Council approves the salaries and benefit package for all of senior management. The Hay Group maintains minutes of the Chairman's Council meetings where compensation and benefits are discussed and approvals made.
Form 990, Page 6, Part VI, Section C, Line 19:The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BAPTIST MEDICAL CENTER - ATTALA LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 NORTH STATE STREETAddressLine1Txt
CityJACKSONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39202ZIPCd
FieldValueIRS element (for citing)
EIN473684354EIN
Primary ActivitiesHOSPITALPrimaryActivitiesTxt
Legal Domicile StateMSLegalDomicileStateCd
Total Income$15,868,884TotalIncomeAmt
End Of Year Assets$21,279,303EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MBHSBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
MS Hospital for Restorative Care Inc
1225 North State StreetJacksonMS39202640833383HospitalMS501(c)(3)3MBHSYes (true)
Medical Foundation of Central MS
1225 North State StreetJacksonMS39202753068151ClinicsMS501(c)(3)3MBHSYes (true)
MS Baptist Medical Center Inc
1225 North State StreetJacksonMS39202640881013HospitalMS501(c)(3)3MBHSYes (true)
Baptist Medical Center - Leake Inc
1225 North State StreetJacksonMS39202452896080HospitalMS501(c)(3)3MBHSYes (true)
BAPTIST MEDICAL CENTER - YAZOO INC
1225 NORTH STATE STREETJACKSONMS39202640844470HOSPITALMS501(C)(3)3MBHSYes (true)
MJMH IMPROVEMENT CORPORATION
1225 NORTH STATE STREETJACKSONMS39202800812322HOLDING CO.MS501(C)(3)11A-IMBHSYes (true)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Baptist Outpatient ImagingLLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 North State StreetAddressLine1Txt
CityJacksonCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39202ZIPCd
FieldValueIRS element (for citing)
EIN452968057EIN
Primary ActivitiesMedical ServicesPrimaryActivitiesTxt
Legal Domicile StateMSLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MBHSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeRELATEDPredominantIncomeTypeTxt
Share Of Total Income$1,049,637ShareOfTotalIncomeAmt
Share Of EOY Assets$1,849,050ShareOfEOYAssetsAmt
Disproportionate AllocationsfalseDisproportionateAllocationsInd
General Or Managing PartnerfalseGeneralOrManagingPartnerInd
Ownership0.51000OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
MS Baptist Medical Enterprises Inc
1225 North State StreetJacksonMS39202640776164InvestmentsMSMBHSC Corp-$212,213$2,227,9201.00000Yes (true)
Medical Practice Solutions
1225 North State StreetJacksonMS39202640833731Med ConsultingMSMBMEC Corp$4,448,147$2,114,6351.00000Yes (true)
MS Real Estate Enterprises Inc
1225 North State StreetJacksonMS39202640746856InvestmentsMSMBMEC Corp$0$502,6481.00000Yes (true)
Healthcare Financial Services Inc
1225 North State StreetJacksonMS39202640847789Financial SvcMSMBMEC Corp$6,282,635$3,662,5851.00000Yes (true)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (true)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (true)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (22 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Medical Practice Solutions
a$164,819See Part VII
Healthcare Financial Services Inc
a$47,301See Part VII
MS Hospital for Restorative Care Inc
b$1,666,597See Part VII
Medical Foundation of Central Mississippi
b$10,799,108See Part VII
MS Baptist Medical Center - Leake Inc
b$1,020,938See Part VII
Baptist Medical Center - Yazoo Inc
b$6,204,579See Part VII
Mississippi Baptist Medical Center Inc
c$17,496,242See Part VII
Medical Practice Solutions
d$500,000See Part VII
MS Baptist Medical Center - Leake Inc
d$4,000,000See Part VII
Medical Practice Solutions
j$164,819See Part VII
Mississippi Baptist Medical Center Inc
j$19,321,135See Part VII
MS Hospital for Restorative Care Inc
j$254,427See Part VII
Medical Foundation of Central Mississippi
j$756,171See Part VII
Mississippi Baptist Medical Center
l$61,476,000See Part VII
MS Hospital for Restorative Care Inc
l$1,212,000See Part VII
Medical Foundation of Central Mississippi
l$990,000See Part VII
Medical Practice Solutions
l$153,600See Part VII
Mississippi Baptist Medical Enterprises Inc
l$516,000See Part VII
MS Baptist Medical Center - Leake Inc
o$272,400See Part VII
Baptist Medical Center - Yazoo Inc
o$99,004See Part VII
Baptist Outpatient Imaging LLC
r$7,271,653See Part VII
Baptist Outpatient Imaging LLC
s$962,456See Part VII

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule R, Part V, Line 2, Column (d):FormAndLineReferenceDesc
ExplanationMethod of determining amounts for transactions described in lines 1b, 1c, 1d, 1r, and 1s: Amounts reported in line 2, column (c) for these transaction types are stated at cash value. Method of determining amounts for transactions described in lines 1a, 1j, 1l, and 1o: Amounts reported in line 2, column (c) for these transaction types are at fair market value and are comparable to transactions between two or more unrelated parties dealing at arm's length.ExplanationTxt