WEST LOUISIANA HEALTH SERVICES INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WEST LOUISIANA HEALTH SERVICES INC (EIN 72-0491106)
- Tax period
- 2013-11-01 to 2014-10-31
- Filed
- 2015-09-15
- IRS object ID
- 201532589349300938
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-09-15T15:42:19-05:00 | ReturnTs |
| Tax Period End | 2014-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 800488055 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN M DEROUEN & ASSOCIATES | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 4265 | AddressLine1 |
| City | Lake Charles | City |
| State | LA | State |
| ZIP Code | 70606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720491106 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Louisiana Health Services Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 730 | AddressLine1 |
| City | Deridder | City |
| State | LA | State |
| ZIP Code | 70634 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Darrell Kingham | PersonNm |
| Person Title | V P of Finance | PersonTitleTxt |
| Phone | 3374627106 | PhoneNum |
| Signature | 2015-09-15 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Steven M DeRouen | PreparerPersonNm |
| PTIN | P01050140 | PTIN |
| Phone | 3375134915 | PhoneNum |
| Preparation | 2015-09-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beauregard Memorial Hospital | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Darrell Kingham | PrincipalOfficerNm |
| Gross Receipts | $42,130,109 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.beauregard.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 568 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $36,881,794 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,711,726 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,375,415 | PYInvestmentIncomeAmt |
| CY Investment Income | $168,335 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,777 | PYOtherRevenueAmt |
| CY Other Revenue | $48 | CYOtherRevenueAmt |
| PY Total Revenue | $38,259,986 | PYTotalRevenueAmt |
| CY Total Revenue | $41,880,109 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,691,591 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,160,581 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $33,948,568 | PYOtherExpensesAmt |
| CY Other Expenses | $38,600,164 | CYOtherExpensesAmt |
| PY Total Expenses | $36,640,159 | PYTotalExpensesAmt |
| CY Total Expenses | $42,760,745 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,619,827 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$880,636 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,869,117 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,214,787 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,181,863 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,143,854 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,687,254 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,070,933 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $36,487,365 | ExpenseAmt |
| Revenue | $37,286,240 | RevenueAmt |
| Desc | Operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,646 inpatients for 9,906 days; 420 newborns; 1,649 surgeries; 18,079 ER visits; and 56,036 outpatients. 68% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,273,380 | ExpenseAmt |
| Revenue | $4,425,486 | RevenueAmt |
| Desc | Operated Beauregard Physician Group which consists of eight physician clinics which provide medical services to Beauregard Parish. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $42,760,745 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | Yes (true) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (true) | AuditedFinancialStmtAttInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 568 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Darrell L Kingham CPA VP of Finance | PersonNm |
| Phone | 3374627100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 South Pine Street | AddressLine1 |
| City | Deridder | City |
| State | LA | State |
| ZIP Code | 70634 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Terri Theaux | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Ed ONeal | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Tom Rhodes | |||||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Natha Gantt | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Gerald Johnson | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Jared Morris | |||||||||
| President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Jim Morris | |||||||||
| Vice-President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Thomas Shirley DDS | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Carl Slover | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Edwin Bonilla | |||||||||
| Board Member | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Nathan Tudor | |||||||||
| CEO | 40.00 | 0.00 | $270,550 | $0 | $16,780 | Yes (X) | |||
| Darrell Kingham | |||||||||
| Vice President of Finance | 53.00 | 0.00 | $202,546 | $0 | $26,599 | Yes (X) | |||
| Joseph Caraway | |||||||||
| CRNA | 40.00 | 0.00 | $203,345 | $0 | $26,313 | Yes (X) | |||
| Dr Jennifer McCann | |||||||||
| Physician | 40.00 | 0.00 | $442,586 | $0 | $28,635 | Yes (X) | |||
| Dr Andres Guillermo | |||||||||
| Physician | 40.00 | 0.00 | $255,599 | $0 | $16,780 | Yes (X) | |||
| Dr James Rudd Jr | |||||||||
| Physician | 40.00 | 0.00 | $351,123 | $0 | $29,530 | Yes (X) | |||
| Dr Stephen Farquhar | |||||||||
| Physician | 40.00 | 0.00 | $287,147 | $0 | $24,526 | Yes (X) | |||
| Dr Taylor Flynn | |||||||||
| Physician | 40.00 | 0.00 | $377,772 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,390,668 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $169,163 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 20 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Southern Technologies | |||||
| 916 West McNeese Street | Lake Charles | LA | 70605 | IT Consulting | $119,419 |
| Beauregard Physician Services | |||||
| PO Box 82368 | Lafayette | LA | 70598 | Hospitalist | $563,735 |
| Weatherby Locums Inc | |||||
| PO Box 972633 | Dallas | TX | 75397 | Contract Physician | $121,173 |
| The Pathology Laboratory | |||||
| 830 Bayou Pines Drive | Lake Charles | LA | 70602 | Lab Testing | $118,561 |
| Delta Locum Tenens | |||||
| PO Box 202940 | Dallas | TX | 75320 | Contract Physician | $447,552 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Reimbursement from Hosp | 900099 | $37,286,240 | $37,286,240 |
| Patient Service | 621400 | $4,425,486 | $4,425,486 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,711,726 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,428 | TotalRevenueColumnAmt |
| Exclusion | $104,428 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $313,907 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $250,000 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $63,907 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,907 | TotalRevenueColumnAmt |
| Exclusion | $63,907 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Revenues | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $48 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,880,109 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,711,774 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $168,335 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,559,831 | TotalAmt |
| Program Services | $2,559,831 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333,451 | TotalAmt |
| Program Services | $1,333,451 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,966 | TotalAmt |
| Program Services | $72,966 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,600 | TotalAmt |
| Program Services | $26,600 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,733 | TotalAmt |
| Program Services | $167,733 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,085 | TotalAmt |
| Program Services | $28,085 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,500 | TotalAmt |
| Program Services | $17,500 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,581 | TotalAmt |
| Program Services | $50,581 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $643,752 | TotalAmt |
| Program Services | $643,752 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,568 | TotalAmt |
| Program Services | $27,568 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,950 | TotalAmt |
| Program Services | $60,950 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,654 | TotalAmt |
| Program Services | $52,654 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102 | TotalAmt |
| Program Services | $102 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $533,719 | TotalAmt |
| Program Services | $533,719 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Other Professional Expenses | $20,411,534 | $20,411,534 |
| Fiscal & Admin Expenses | $6,515,542 | $6,515,542 |
| Nursing Expenses | $4,641,903 | $4,641,903 |
| General Service Expenses | $4,840,974 | $4,840,974 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775,300 | TotalAmt |
| Program Services | $775,300 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,760,745 | TotalAmt |
| Program Services | $42,760,745 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,239,418 | BOYAmt |
| EOY | $2,297,778 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $702,384 | BOYAmt |
| EOY | $1,701,146 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $576,869 | BOYAmt |
| EOY | $904,105 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,446 | BOYAmt |
| EOY | $22,726 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,929 | BOYAmt |
| EOY | $87,792 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,822,622 | BOYAmt |
| EOY | $6,141,660 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,377 | BOYAmt |
| EOY | $45,880 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,387,072 | BOYAmt |
| EOY | $2,013,700 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,869,117 | BOYAmt |
| EOY | $13,214,787 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,181,863 | BOYAmt |
| EOY | $3,654,854 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,489,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,181,863 | BOYAmt |
| EOY | $6,143,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,687,254 | BOYAmt |
| EOY | $7,070,933 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,687,254 | BOYAmt |
| EOY | $7,070,933 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,869,117 | BOYAmt |
| EOY | $13,214,787 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$880,636 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $264,315 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,589 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $48 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,637 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,551 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $38 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,589 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,513 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $38 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,551 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,472 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $41 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,513 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,416 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $56 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,472 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Notes Receivable | Desc |
| Book Value | $45,880 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $45,880 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from Hospital Service Dist 2 | $2,013,370 |
| Other Receivables | $330 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,013,700 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to Hospital Service District 2 | Desc |
| Amt | $2,489,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,489,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Endowment funds intended uses (Part V, line 4) | These funds are board designated to provide educational scholarships to qualifying students. |
| Footnote for uncertain tax position under FIN 48 (Part X) | West Louisiana Health Services, Inc. is a nonprofit corporation as described in Code Section 501(c)(3) of the Internal Revenue Service and is exempt from Federal and State income taxes on related income pusuant to Section 501(a) of the code. |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (true) | FinancialAssistancePolicyInd |
| Written Policy | Yes (true) | WrittenPolicyInd |
| FPG Reference Free Care | Yes (true) | FPGReferenceFreeCareInd |
| Percent200 | Yes (X) | Percent200Ind |
| FPG Reference Discounted Care | Yes (true) | FPGReferenceDiscountedCareInd |
| Percent300 | Yes (X) | Percent300Ind |
| Free Care Medically Indigent | Yes (true) | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | false | FinancialAssistanceBudgetInd |
| Annual Community Bnft Report | Yes (true) | AnnualCommunityBnftReportInd |
| Report Publically Available | Yes (true) | ReportPublicallyAvailableInd |
Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $4,876,854 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,876,854 | DirectOffsettingRevenueAmt |
Unreimbursed Medicaid UnreimbursedMedicaidGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $5,967,082 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $6,287,092 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | -$320,010 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00000 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $10,843,936 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $11,163,946 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | -$320,010 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00000 | TotalExpensePct |
Community Health Services CommunityHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $242,119 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $242,119 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00570 | TotalExpensePct |
Health Professions Education HealthProfessionsEducationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $245,400 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $245,400 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00570 | TotalExpensePct |
Subsidized Health Services SubsidizedHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $7,608,351 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,962,077 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,646,274 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.06190 | TotalExpensePct |
Cash And In Kind Contributions CashAndInKindContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $1,056,191 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $1,056,191 | DirectOffsettingRevenueAmt |
Total Other Benefits TotalOtherBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $9,152,061 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $6,018,268 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $3,133,793 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.07330 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $19,995,997 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $17,182,214 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,813,783 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.06580 | TotalExpensePct |
Workforce Development WorkforceDevelopmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $778,514 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $778,514 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01820 | TotalExpensePct |
Total Communtity Building Acty TotalCommuntityBuildingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $778,514 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $778,514 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01820 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | Yes (true) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $8,116,612 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $5,164,560 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $12,861,652 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $12,520,343 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | $341,309 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | Yes (X) | OtherInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | Yes (true) | WrittenDebtCollectionPolicyInd |
| Financial Assistance Prvsn | Yes (true) | FinancialAssistancePrvsnInd |
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hospital Service District 2 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 South Pine Street | AddressLine1 |
| City | Deridder | City |
| State | LA | State |
| ZIP Code | 70634 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| General Medical And Surgical | Yes (X) | GeneralMedicalAndSurgicalInd |
| Emergency Room24 Hrs | Yes (X) | EmergencyRoom24HrsInd |
| Facility Reporting Group | 1 | FacilityReportingGroupCd |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hospital Service District 2 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| CHNA Conducted | Yes (true) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| CHNA Conducted | 12 | CHNAConductedYr |
| Take Into Account Others Input | Yes (true) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | false | CHNAConductedWithOtherFcltsInd |
| CHNA Report Widely Available | Yes (true) | CHNAReportWidelyAvailableInd |
| Rpt Available On Own Website | Yes (X) | RptAvailableOnOwnWebsiteInd |
| Rpt Available Upon Request | Yes (X) | RptAvailableUponRequestInd |
| Adopt Implementation Strategy | Yes (X) | AdoptImplementationStrategyInd |
| Include Operational Plan | Yes (X) | IncludeOperationalPlanInd |
| Adopt Budget | Yes (X) | AdoptBudgetInd |
| All Needs Addressed | Yes (true) | AllNeedsAddressedInd |
| Organization Incur Excise Tax | false | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (true) | EligCriteriaExplainedInd |
| FPG Used Deter Elig Free Care | Yes (true) | FPGUsedDeterEligFreeCareInd |
| FPG Family Incm Lmt Free Care | 2.0000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Used Determ Elig Dscnt Care | Yes (true) | FPGUsedDetermEligDscntCareInd |
| FPG Family Incm Lmt Dscnt Care | 3.0000 | FPGFamilyIncmLmtDscntCarePct |
| Explained Basis | Yes (true) | ExplainedBasisInd |
| Income Level | Yes (X) | IncomeLevelInd |
| Medical Indigency | Yes (X) | MedicalIndigencyInd |
| Insurance Status | Yes (X) | InsuranceStatusInd |
| Uninsured Discount | Yes (X) | UninsuredDiscountInd |
| App Financial Asst Expln | Yes (true) | AppFinancialAsstExplnInd |
| Includes Publicity Measures | Yes (true) | IncludesPublicityMeasuresInd |
| Posted On Website | Yes (X) | PostedOnWebsiteInd |
| Attached To Invoice | Yes (X) | AttachedToInvoiceInd |
| Available On Request | Yes (X) | AvailableOnRequestInd |
| FAP Actions On Nonpayment | Yes (true) | FAPActionsOnNonpaymentInd |
| Permit Report To Credit Agency | Yes (X) | PermitReportToCreditAgencyInd |
| Collection Activities | Yes (true) | CollectionActivitiesInd |
| Reporting To Credit Agency | Yes (X) | ReportingToCreditAgencyInd |
| FAP Notified All Patients | Yes (X) | FAPNotifiedAllPatientsInd |
| Documented Elig Determination | Yes (X) | DocumentedEligDeterminationInd |
| Nondis Emergency Care Policy | Yes (true) | NondisEmergencyCarePolicyInd |
| Average Negotiated Rates | Yes (X) | AverageNegotiatedRatesInd |
| Amounts Generally Billed | false | AmountsGenerallyBilledInd |
| Gross Charges | false | GrossChargesInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beauregard Physician Group | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 S Pine Street | AddressLine1 |
| City | Deridder | City |
| State | LA | State |
| ZIP Code | 70634 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | Eight Physician Clinics | FacilityTxt |
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 01. Costing methodology explanation (Part I, line 7) | Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, a reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also derived from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F, and 7G are actual costs per records. |
| 02. Subsidized health services costs (Part I, line 7g) | Part I, Line 7g - In accordance with identified community needs the Hospital had recruited physicians to serve in the community, which is in a professional shortage area (HPSA). Subsidized health services include subsidies of $2,646,274 to eight clinics which provide orthopedic, surgical, urology, internal medicine, OB GYN, and family practice services to the community, to an urgent care center and to a clinic in the southern part of the parish. |
| 03. Bad debt description footnote (Part III, line 4) | Part III, Line 4 - The accounting policy of the Hospital regarding bad debts states that the allowance method in accounting for bad debts is used. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Management's evaluation of the adequacy of the allowance is based on a continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patient's ability to pay, and current economic conditions. |
| 04. Allowable Medicare costing methodology (Part III, line 8) | Part III, Line 8 - The costing methodology for Medicare was derived form the Medicare Form CMS-2552 filed for the FYE 10-31-14. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital views the Medicare shortfall as a community benefit as all Hospital patients are accepted regardless of reimbursement, though the Hospital experienced a $341,309 surplus during the year. |
| 05. Collection practices (Part III, line 9b) | Part III, Line 9b - Regarding collection practices to be followed for patients who are known to qualify for financial assistance, the Hospital tries to conduct a pre-admission interview with the patient or gurantor prior to admission when possible. Potential charity care patients are offered the opportunity to apply for charity care at the time of admission. Outpatients and ER patients are sent a notification about charity care through the mail. Patients with no insurance receive a letter within 30 days of service, stating that the Hospital has given them a 52% discount and that they are responsible for the balance of the bill. The letter also states that the Hospital has a charity care/financial assist prog and gives the contact person's name and phone number to obtain an application.The letter also gives the name and number to apply for Medicaid at the Hospital. The letter states the account balances that is due and that payments can be spread over 12 to 18 months. It also states that failure to pay the bill or set up financial arrangements will result in addtional collection efforts. A second letter in the following month is sent that states their account is delinquent, is due and failure to respond will result in further collection action. If no response, a third letter is sent stating their account is deliquent and is being reviewed to go to an outside collection agency. A final notice is sent stating this is a final notice, failure to pay will result in the account being placed with a collection agency, and that they must have an authorized financial agreement with the Hospital to stop the account from being placed with an outside collection agency. |
| 06. Community building activities (Part II) | In accordance with identified community needs the Hospital trained and recruited physicians to serve in the community, which is in a professional shortage area (HPSA). |
| 07. Needs assessment (Part VI, line 2) | The Hospital assesses the health care needs of the community through various studies, discussions with community leaders, and patient demand. |
| 08. Patient education (Part VI, line 3) | See Collection Practices explanation (Part III, Line 9b). |
| 09. Community information (Part VI, line 4) | The Hospital primarily services Beauregard Parish in Louisiana which consists of a rural population. |
| 10. Promoting community health (Part VI, line 5) | The Organization operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,646 inpatients for 9,906 days; 420 newborns; 1,649 surgeries; 18,079 ER visits; and 56,036 outpatients. 68% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. |
| 11. Affiliated health care system (Part VI, line 6) | The Organization is not part of an affiliated health care system. |
| 12. Related organization annual community benefit report (Part I, line 6a) | The Community Benefit report is made available to the public upon request and on it's website. |
| 13. Bad Debt Expense Methodology (Part III, line 2) | Bad Debt Expense Methodology (Part III, Line 2)The Organization uses the allowance method in accounting for its uncollectible accounts. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Management's evaluation of the adequacy of the allowance is basied on a continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patient's ability to repay, and current economic conditions. Estimated and known uncollectible accounts are charged off to bad debt expense. Bad Debt Expense Attributable to Patient's Eleigible Under Organizations Financial Assistance Policy Methodology (Part III, Line 3)The bad debt expense attributable to patient's eligible under the Organization's Financial Assistance Policy is determined through the following calculation: Total Self-Pay/Indigent Gross Revenue $21,874,237Less Charity Care on General Ledger at 10/31/2014 (10,569,000)Subtotal $11,305,237Less 52% Discount Given to All Non-Insured Patients (5,878,723)Subtotal 5,426,514 Less Patient Payments Percentage of 1.198% (261,954)Sch. H, Part II, Section A Line 3 Calculation Total $5,164,560 |
| 14. Debt expense included (Part I, line 7, col(f)) | Bad debt expense of $8,116,612 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accepted accounting principles. |
| 15. State filings (Part VI, line 7) | The Organization files community benefit reports in the state of Louisiana. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt |
|---|---|---|---|---|
| Nathan Tudor | ||||
| CEO | $270,550 | $16,780 | $287,330 | |
| Dr Jennifer McCann | ||||
| Physician | $442,586 | $16,780 | $471,221 | $11,855 |
| Darrell Kingham | ||||
| Vice President of Finance | $202,546 | $16,780 | $229,145 | $9,819 |
| Joseph Caraway | ||||
| CRNA | $203,345 | $16,135 | $229,658 | $10,178 |
| Dr Andres Guillermo | ||||
| Physician | $255,599 | $16,780 | $272,379 | |
| Dr James Rudd Jr | ||||
| Physician | $351,123 | $16,780 | $380,653 | $12,750 |
| Dr Stephen Farquhar | ||||
| Physician | $287,147 | $11,776 | $311,673 | $12,750 |
| Dr Taylor Flynn | ||||
| Physician | $377,772 | $377,772 | ||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Benefit information (Part I, line 1a) | FormAndLineReferenceDesc |
| Explanation | Reasonable expenses submitted for a traveling spouce (except for airfare) accompanying a trustee on approved travel is reimbursed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The Form 990 is reviewed by the board of directors prior to issuance. |
| Conflict of interest policy compliance Part VI line 12c | Every January, a Conflict of Interest Questionaire is completed by each trustee. These documents are reviewed and retained in the Board of Trustee's files. |
| CEO executive director top management comp Part VI line 15a | The Board of Trustees' Executive Committe conducts an annual performance evaluation following the end of each fiscal year. Comparable compensation data for CEOs at other similiarly situated organizations is used. Resources include the VHA Gulf States CEO Compensation Survey, the Hay Group Hospital Compensation Report, the Jackson Survey for quality goals, Health Stream Emloyee Satisfaction, Emergency Department, Inpatient, Same Day Surgery, Lab and Radiology Satisfaction Surveys, and other various reports. The CEO's compensation is criteria based. A bonus is dependent on achieving goals in community health, quaility and financial areas. A anaysis of salary history, employee retention and self evaluation is also considered. |
| Other officer or key employee compensation Part VI line 15b | Annual employee evaluations are conducted in November of each year. These evaluations consider the employee's achievement of goals, salary, and expense budgets, compliance with quality controls and Joint Commission, performance and competency, and other criteria based objectives in determining remuneration. In addition, the CEO also considers the following salary surveys: VHA Department Head Survey, Louisiana Hospital Salary and Benefits Survey, Greater New Orleans Society for Healthcare Human Resources Administration Executive Director and Management Survey. |
| Governing documents etc available to public Part VI line 19 | Information is available upon request. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beauregard Physician Group LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1540 | AddressLine1 |
| City | Deridder | City |
| State | LA | State |
| ZIP Code | 70634 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270602265 | EIN |
| Primary Activities | Physician Services | PrimaryActivitiesTxt |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Total Income | $5,302,154 | TotalIncomeAmt |
| End Of Year Assets | $2,711,730 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |