2015-09-15T15:42:19-05:00 2014-10-31 800488055 STEVEN M DEROUEN & ASSOCIATES P O BOX 4265 Lake Charles LA 70606 990 2013-11-01 720491106 West Louisiana Health Services Inc WEST PO Box 730 Deridder LA 70634 Darrell Kingham V P of Finance 3374627106 2015-09-15 false Steven M DeRouen P01050140 3375134915 2015-09-15 X 2013 2016-04-25 22:37:26Z Beauregard Memorial Hospital Darrell Kingham 42130109 false X www.beauregard.org X 1946 LA To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. 10 10 568 100 0 0 0 36881794 41711726 1375415 168335 2777 48 38259986 41880109 0 0 2691591 4160581 0 0 33948568 38600164 36640159 42760745 1619827 -880636 11869117 13214787 4181863 6143854 7687254 7070933 To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and eight physician clinics; recruit and employ physicians in HPSA. false false 36487365 37286240 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. 6273380 4425486 Operated Beauregard Physician Group which consists of eight physician clinics which provide medical services to Beauregard Parish. 42760745 true false false false false false false false true false false false true true true false true false false false false false false false false true true false false true false false false false false false false false false false false false true false false false false false true 73 0 true 568 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X Darrell L Kingham CPA VP of Finance 3374627100 600 South Pine Street Deridder LA 70634 Terri Theaux Board Member 2.00 0.00 X 0 0 0 Ed ONeal Board Member 2.00 0.00 X 0 0 0 Tom Rhodes Secretary 2.00 0.00 X X 0 0 0 Natha Gantt Board Member 2.00 0.00 X 0 0 0 Gerald Johnson Board Member 2.00 0.00 X 0 0 0 Jared Morris President 2.00 0.00 X X 0 0 0 Jim Morris Vice-President 2.00 0.00 X X 0 0 0 Thomas Shirley DDS Board Member 2.00 0.00 X 0 0 0 Carl Slover Board Member 2.00 0.00 X 0 0 0 Dr Edwin Bonilla Board Member 2.00 0.00 X 0 0 0 Nathan Tudor CEO 40.00 0.00 X 270550 0 16780 Darrell Kingham Vice President of Finance 53.00 0.00 X 202546 0 26599 Joseph Caraway CRNA 40.00 0.00 X 203345 0 26313 Dr Jennifer McCann Physician 40.00 0.00 X 442586 0 28635 Dr Andres Guillermo Physician 40.00 0.00 X 255599 0 16780 Dr James Rudd Jr Physician 40.00 0.00 X 351123 0 29530 Dr Stephen Farquhar Physician 40.00 0.00 X 287147 0 24526 Dr Taylor Flynn Physician 40.00 0.00 X 377772 0 0 2390668 0 169163 20 false true false Southern Technologies 916 West McNeese Street Lake Charles LA 70605 IT Consulting 119419 Beauregard Physician Services PO Box 82368 Lafayette LA 70598 Hospitalist 563735 Weatherby Locums Inc PO Box 972633 Dallas TX 75397 Contract Physician 121173 The Pathology Laboratory 830 Bayou Pines Drive Lake Charles LA 70602 Lab Testing 118561 Delta Locum Tenens PO Box 202940 Dallas TX 75320 Contract Physician 447552 5 Reimbursement from Hosp 900099 37286240 37286240 Patient Service 621400 4425486 4425486 41711726 104428 104428 313907 250000 63907 63907 63907 Other Revenues 900099 48 48 48 41880109 41711774 0 168335 2559831 2559831 1333451 1333451 72966 72966 26600 26600 167733 167733 28085 28085 17500 17500 50581 50581 643752 643752 27568 27568 60950 60950 52654 52654 102 102 533719 533719 Other Professional Expenses 20411534 20411534 Fiscal & Admin Expenses 6515542 6515542 Nursing Expenses 4641903 4641903 General Service Expenses 4840974 4840974 775300 775300 42760745 42760745 0 0 4239418 2297778 702384 1701146 576869 904105 13446 22726 67929 87792 3822622 6141660 59377 45880 2387072 2013700 11869117 13214787 4181863 3654854 2489000 4181863 6143854 X 7687254 7070933 7687254 7070933 11869117 13214787 -880636 264315 0 X false true X true false X 7589 48 7637 7551 38 7589 7513 38 7551 7472 41 7513 7416 56 7472 false false Notes Receivable 45880 C 45880 Due from Hospital Service Dist 2 2013370 Other Receivables 330 2013700 Due to Hospital Service District 2 2489000 2489000 X Endowment funds intended uses (Part V, line 4) These funds are board designated to provide educational scholarships to qualifying students. Footnote for uncertain tax position under FIN 48 (Part X) West Louisiana Health Services, Inc. is a nonprofit corporation as described in Code Section 501(c)(3) of the Internal Revenue Service and is exempt from Federal and State income taxes on related income pusuant to Section 501(a) of the code. true true true X true X true false true true 4876854 4876854 5967082 6287092 -320010 0.00000 10843936 11163946 -320010 0.00000 242119 242119 0.00570 245400 245400 0.00570 7608351 4962077 2646274 0.06190 1056191 1056191 9152061 6018268 3133793 0.07330 19995997 17182214 2813783 0.06580 778514 778514 0.01820 778514 778514 0.01820 true 8116612 5164560 12861652 12520343 341309 X true true 1 1 Hospital Service District 2 600 South Pine Street Deridder LA 70634 X X X 1 Hospital Service District 2 1 true X X X X X X X X 12 true false true X X X X X true false true true 2.0000 true 3.0000 true X X X X true true X X X true X true X X X true X false false 1 Beauregard Physician Group 600 S Pine Street Deridder LA 70634 Eight Physician Clinics 01. Costing methodology explanation (Part I, line 7) Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, a reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also derived from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F, and 7G are actual costs per records. 02. Subsidized health services costs (Part I, line 7g) Part I, Line 7g - In accordance with identified community needs the Hospital had recruited physicians to serve in the community, which is in a professional shortage area (HPSA). Subsidized health services include subsidies of $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. X true true X X X X false false false false false false false false false Nathan Tudor CEO 270550 16780 287330 Dr Jennifer McCann Physician 442586 11855 16780 471221 Darrell Kingham Vice President of Finance 202546 9819 16780 229145 Joseph Caraway CRNA 203345 10178 16135 229658 Dr Andres Guillermo Physician 255599 16780 272379 Dr James Rudd Jr Physician 351123 12750 16780 380653 Dr Stephen Farquhar Physician 287147 12750 11776 311673 Dr Taylor Flynn Physician 377772 377772 Benefit information (Part I, line 1a) Reasonable expenses submitted for a traveling spouce (except for airfare) accompanying a trustee on approved travel is reimbursed. Form 990 governing body review Part VI line 11 The Form 990 is reviewed by the board of directors prior to issuance. Conflict of interest policy compliance Part VI line 12c Every January, a Conflict of Interest Questionaire is completed by each trustee. These documents are reviewed and retained in the Board of 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. Beauregard Physician Group LLC PO Box 1540 Deridder LA 70634 270602265 Physician Services LA 5302154 2711730 N/A