Ochsner Community Hospitals: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- Ochsner Community Hospitals (EIN 20-5297040)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2013-01-10
- IRS object ID
- 201310109349300116
- Schema version
- 2011v1.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule H
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-10T10:03:57-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861065772 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Deloitte Tax LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 Poydras St Suite 4200 | AddressLine1 |
| City | New Orleans | City |
| State | LA | State |
| ZIP Code | 701394200 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205297040 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ochsner Community Hospitals | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OCHS | NameControl |
| Phone | 5048423400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1514 Jefferson Highway | AddressLine1 |
| City | New Orleans | City |
| State | LA | State |
| ZIP Code | 70121 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Bobby C Brannon | Name |
| Title | VP, Secretary & Treas | Title |
| Phone | 5048423400 | Phone |
| Date Signed | 2013-01-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Peter A Vernaci | Name |
| PTIN | P00353578 | PTIN |
| Phone | 5045812727 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Patrick J Quinlan | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1514 Jefferson Highway | AddressLine1 |
| City | New Orleans | City |
| State | LA | State |
| ZIP Code | 70121 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 695614748 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.ochsner.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2006 | YearFormation |
| State Legal Domicile | LA | StateLegalDomicile |
| Activity Or Mission Description | Provides Patient Care via ownership and operation of 2 hospitals in the New Orleans, LA area. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1693 | TotalNbrEmployees |
| Total Nbr Volunteers | 90 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 164061 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 662987788 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 692379391 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4682 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6178 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1974404 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1931719 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 664966874 | TotalRevenuePriorYear |
| Total Revenue Current Year | 694481349 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 68935384 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 68681712 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 158864 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 604774393 | OtherExpensePriorYear |
| Other Expenses Current Year | 630255825 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 673709777 | TotalExpensesPriorYear |
| Total Expenses Current Year | 698937537 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -8742903 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4456188 | RevenuesLessExpensesCY |
| Total Assets BOY | 147143219 | TotalAssetsBOY |
| Total Assets EOY | 144682508 | TotalAssetsEOY |
| Total Liabilities BOY | 245608219 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 247687508 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -98465000 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -103005000 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | We Serve, Heal, Lead, Educate and Innovate. Ochsner will be a global medical and academic leader who will save and change lives. We will shape the future of healthcare through our integrated health system, fueled by the passion and strength of our diversified team of physicians and employees. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 676354115 | Expense |
| Revenue | 687610652 | Revenue |
| Description | Patient Care: Ochsner Community Hospitals operates two hospitals that served 18,461 inpatients for a total of 69,947 patient days. Outpatient visits totaled 142,856. There were a total of 1,234 births and 57,789 Emergency Room visits to Ochsner Community Hospital locations. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 475521 | Expense |
| Revenue | 4680655 | Revenue |
| Description | Rental from Physical Plant: Ochsner Community Hospitals rents its physical plant to Ochsner Clinic Foundation and Ochsner Health System, related 501(c)(3) organizations. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 88084 | Revenue |
| Description | Equity income from Joint Ventures: Ochsner Community Hospitals owns a 25% share of Louisiana Extended Care Hospital of Kenner, a company that provides long term acute care services and records its share of the equity in the joint venture. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 676829636 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 1 | Hospital |
| Financial Stmt Attached | 1 | FinancialStmtAttached |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 152 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1693 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bobby C Brannon | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5048423400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1514 Jefferson Highway | AddressLine1 |
| City | New Orleans | City |
| State | LA | State |
| ZIP Code | 70121 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| Joseph L Breault MD | |||||||||
| Board Member Sr Phys | 1.00 | X | 0 | 217433 | 61994 | ||||
| Angele Davis | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| William H Hines | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Yvens G Laborde MD | |||||||||
| Board Member Sr Phys | 1.00 | X | 0 | 344982 | 59137 | ||||
| R Parker LeCorgne | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Patrick J Quinlan MD | |||||||||
| CEO / Board Member | 1.00 | X | 0 | 3333304 | 56107 | X | |||
| Suzanne T Mestayer | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Richard Milani MD | |||||||||
| Board Member Sr Phys | 1.00 | X | 0 | 679327 | 86149 | ||||
| Jefferson G Parker | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Robert J Patrick | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| F R Bobby Rodwig Jr MD | |||||||||
| Board Member Sr Phys | 1.00 | X | 0 | 443665 | 55425 | ||||
| Steve Stumpf | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Jose S Suquet | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| Andrew B Wisdom | |||||||||
| Community Director | 1.00 | X | 0 | 0 | 0 | ||||
| James E Maurin | |||||||||
| Board Chairman | 1.00 | X | 0 | 0 | 0 | ||||
| Warner L Thomas | |||||||||
| President and COO | 1.00 | 0 | 1929088 | 913470 | X | ||||
| Scott J Posecai | |||||||||
| VP & CFO | 1.00 | 0 | 1458144 | 120597 | X | ||||
| Bobby C Brannon | |||||||||
| VP, Secretary, & Treasurer | 1.00 | X | 0 | 719980 | 43084 | X | |||
| Joseph E Bisordi MD | |||||||||
| Exec VP Chief Medical Officer | 1.00 | 0 | 1012718 | 140624 | X | ||||
| Ava Jo Collins | |||||||||
| VP-Operations-OBMC | 1.00 | 92693 | 86455 | 23109 | X | ||||
| Nancy L Davis | |||||||||
| Sr VP Pat Care/Sys CNO | 1.00 | 0 | 321092 | 51501 | X | ||||
| Mark Eckert | |||||||||
| VP Finance/CFO OMCK | 50.00 | 192273 | 0 | 38803 | X | ||||
| Bradley Goodson | |||||||||
| CEO OBMC | 50.00 | 193812 | 0 | 35463 | X | ||||
| Sylvia D Hartmann | |||||||||
| VP Nursing - OMCK | 50.00 | 168401 | 0 | 30925 | X | ||||
| Dawn Puente MD | |||||||||
| VPMA/AMD-OMC-Kenner | 50.00 | 0 | 258385 | 49156 | X | ||||
| Eddy Ramirez | |||||||||
| VP Operations - OMCK | 1.00 | 150358 | 0 | 34946 | X | ||||
| James Tebbe Jr MD | |||||||||
| VPMA - OMC-Kenner | 50.00 | 0 | 229980 | 45677 | X | ||||
| Robert Wolterman | |||||||||
| CEO NO Comm Hosp | 50.00 | 314852 | 0 | 37619 | X | ||||
| Paolo Zambito | |||||||||
| CEO OMCK | 50.00 | 208078 | 0 | 26606 | X | ||||
| April Brabham | |||||||||
| Dir. Nursing 2 | 50.00 | 117533 | 0 | 24921 | X | ||||
| Kenneth Lataxes | |||||||||
| Pharmacist OBMC | 50.00 | 109949 | 0 | 39488 | X | ||||
| Barries Leung | |||||||||
| Dir Pharmacy 2 | 50.00 | 119180 | 0 | 20166 | X | ||||
| Donna Martin | |||||||||
| VP Nursing OBMC | 50.00 | 133949 | 0 | 33460 | X | ||||
| Suzanne Warren | |||||||||
| Director, Pharmacy 3-OBMC | 50.00 | 135032 | 0 | 35314 | X | ||||
| Lisa S Colletti | |||||||||
| Former Key-VP Nursing, OMC-WB | 0.00 | 0 | 250128 | 25066 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1936110 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 11284681 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 2088807 | TotalOtherCompensation |
| Number Individuals GT100 K | 30 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LOUISIANA STATE UNIVERSITY | |||||
| 433 Bolivar St | New Orleans | LA | 70112 | Purchased Physician Services | 8611993 |
| ANESTHESIA CONSULTANTS OF THE | |||||
| 2820 Napoleon Ave Ste 650 | New Orleans | LA | 70115 | Anesthesia Care | 3004240 |
| MORRISON MANAGEMENT | |||||
| 5801 Peachtree Dunwoody Road | Atlanta | GA | 30342 | Food Service Consultants and Providers | 1490586 |
| VIRTUAL RADIOLOGIC CORPORATION | |||||
| 11995 Singletree Ln Ste 500 | Eden Prairie | MN | 55344 | Radiology Service | 792954 |
| CANTRELLE COMPANY LLC | |||||
| 2108 Butternut Ave | Metairie | LA | 70001 | Construction Contractor | 633827 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 28 | NumberOfContractorsGT100K |
| Government Grants | 41862 | GovernmentGrants |
| All Other Contributions | 122199 | AllOtherContributions |
| Total Contributions | 164061 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| Patient Svc Revenue | 621110 | 687610652 | 687279635 | $331,017 |
| Rent-Rel Exempt Org | 531120 | 4680655 | $4,680,655 | |
| Equity Income from Joi | 621990 | 88084 | 88084 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 692379391 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4260 | TotalRevenueColumn |
| Exclusion | $4,260 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3065118 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1133399 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1931719 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1931719 | TotalRevenueColumn |
| Exclusion | $1,931,719 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1918 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1918 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1918 | TotalRevenueColumn |
| Exclusion | $1,918 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 694481349 | TotalRevenueColumn |
| Related Or Exempt Function Income | 687367719 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $6,949,569 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1536787 | Total |
| Management And General | 1536787 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57995052 | Total |
| Program Services | 48953730 | ProgramServices |
| Management And General | 8962200 | ManagementAndGeneral |
| Fundraising | 79122 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1121611 | Total |
| Program Services | 1082559 | ProgramServices |
| Management And General | 38783 | ManagementAndGeneral |
| Fundraising | 269 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4231671 | Total |
| Program Services | 3297176 | ProgramServices |
| Management And General | 916416 | ManagementAndGeneral |
| Fundraising | 18079 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3796591 | Total |
| Program Services | 3478073 | ProgramServices |
| Management And General | 318503 | ManagementAndGeneral |
| Fundraising | 15 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5431251 | Total |
| Program Services | 851348 | ProgramServices |
| Management And General | 4541236 | ManagementAndGeneral |
| Fundraising | 38667 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Management And General | 12000 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35773 | Total |
| Management And General | 35773 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14914066 | Total |
| Program Services | 14183460 | ProgramServices |
| Management And General | 730605 | ManagementAndGeneral |
| Fundraising | 1 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86336 | Total |
| Program Services | 26858 | ProgramServices |
| Management And General | 59478 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42978329 | Total |
| Program Services | 42223733 | ProgramServices |
| Management And General | 752102 | ManagementAndGeneral |
| Fundraising | 2494 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 244232 | Total |
| Program Services | 212869 | ProgramServices |
| Management And General | 31363 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7322901 | Total |
| Program Services | 4780577 | ProgramServices |
| Management And General | 2524562 | ManagementAndGeneral |
| Fundraising | 17762 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14075 | Total |
| Program Services | 1964 | ProgramServices |
| Management And General | 12111 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95842 | Total |
| Program Services | 29622 | ProgramServices |
| Management And General | 66219 | ManagementAndGeneral |
| Fundraising | 1 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4642450 | Total |
| Program Services | 4642450 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8329598 | Total |
| Program Services | 7357010 | ProgramServices |
| Management And General | 970138 | ManagementAndGeneral |
| Fundraising | 2450 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1327757 | Total |
| Program Services | 1325206 | ProgramServices |
| Management And General | 2550 | ManagementAndGeneral |
| Fundraising | 1 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Discounts & Allowances | 519842523 | 519842523 | ||
| Bad Debt Expense | 8565049 | 8565049 | ||
| Charity Care-Gross Exp | 7687162 | 7687162 | ||
| Buldg & Equip Rep & Mnt | 4840315 | 4728774 | 111538 | 3 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3886166 | Total |
| Program Services | 3559493 | ProgramServices |
| Management And General | 326673 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 698937537 | Total |
| Program Services | 676829636 | ProgramServices |
| Management And General | 21949037 | ManagementAndGeneral |
| Fundraising | 158864 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162635 | BOY |
| EOY | 7064822 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7405344 | BOY |
| EOY | 5259496 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122703 | BOY |
| EOY | 49245 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28748143 | BOY |
| EOY | 28104126 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3603780 | BOY |
| EOY | 3752114 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2971754 | BOY |
| EOY | 3159484 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 126254003 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 33312793 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92924356 | BOY |
| EOY | 92941210 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7728979 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3475525 | BOY |
| EOY | 4352011 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 147143219 | BOY |
| EOY | 144682508 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99095676 | BOY |
| EOY | 127745369 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188605 | BOY |
| EOY | 291217 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75286828 | BOY |
| EOY | 74569585 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70777113 | BOY |
| EOY | 44554674 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 259997 | BOY |
| EOY | 526663 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 245608219 | BOY |
| EOY | 247687508 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -99046000 | BOY |
| EOY | -103545000 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 581000 | BOY |
| EOY | 540000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -98465000 | BOY |
| EOY | -103005000 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 147143219 | BOY |
| EOY | 144682508 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -4456188 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -83812 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 67537 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 67537 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 676762099 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 676829636 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 72951 | CurrentYearMinus3 |
| Current Year Minus2 | 54471 | CurrentYearMinus2 |
| Current Year Minus1 | 79066 | CurrentYearMinus1 |
| Current Year | 67537 | CurrentYear |
| Total | 274025 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13120372 | OtherCostOrOtherBasis |
| Book Value | 13120372 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 78359481 | OtherCostOrOtherBasis |
| Depreciation | 16666732 | Depreciation |
| Book Value | 61692749 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 161109 | OtherCostOrOtherBasis |
| Depreciation | 5370 | Depreciation |
| Book Value | 155739 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30402141 | OtherCostOrOtherBasis |
| Depreciation | 16233600 | Depreciation |
| Book Value | 14168541 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4210900 | OtherCostOrOtherBasis |
| Depreciation | 407091 | Depreciation |
| Book Value | 3803809 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 92941210 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Lease Liability | $50,865 |
| Construction Retention | $192,251 |
| Customer Deposits | $91,084 |
| Worker's Compensation Liability | $189,484 |
| Miscellaneous | $2,979 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 526663 | TotalOfAmounts |
| Total Revenue | 694481349 | TotalRevenue |
| Total Expenses | 698937537 | TotalExpenses |
| Excess Or Deficit For Year | -4456188 | ExcessOrDeficitForYear |
| Other | -$82,812 | OtherAmount |
| Total Adjustments | -82812 | TotalAdjustments |
| Excess Or Deficit Per FS | -4539000 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 160527000 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 1170720 | OtherRevenues |
| Revenue Not Rptd F990 | 1170720 | RevenueNotRptdF990 |
| Revenue Subtotal | 159356280 | RevenueSubtotal |
| Other Revenues Not Included | 535125069 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 535125069 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 694481349 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 165025000 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 165025000 | ExpensesSubtotal |
| Other Expenses Not Included | 533912537 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 533912537 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 698937537 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | Ochsner Community Hospitals has reviewed its tax positions and concluded that there are no significant uncertain tax positions requiring recognition in its financial statements under FIN 48. |
| Part XI, Line 8 - Other Adjustments: | Changes in Temporary Restricted Net Assets -41,000. Net assets released for capital acquisitions 123,275. Changes in Fund Balances- Contributions -164,061. Other -2,026. Rounding 1,000. Total to Schedule D, Part XI, Line 8: -82,812. | |
| Part XII, Line 2d - Other Adjustments: | Net Assets Released for Capital Acquisitions 123,275. Revenue items that offset expenses on the Form 990 1,047,445. | |
| Part XII, Line 4b - Other Adjustments: | Grants and Contributions 164,061. Total Discounts & Allowances 519,842,523. Charity Care 7,687,162. Bad Debt Expense 8,565,049. Rental Expenses on Line 6b -1,133,399. Difference due to Rounding -327. | |
| Part XIII, Line 4b - Other Adjustments: | Total Discounts & Allowances 519,842,523. Charity Care 7,687,162. Bad Debt Expense 8,565,049. Revenue items that offset expenses on the Form 990 -1,047,445. Intercompany Rental Income on Line 6a -1,133,399. Other -1,353. |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Charity Care Policy | 1 | CharityCarePolicy |
| Written Policy | 1 | WrittenPolicy |
| Policy Applied To All Hospitals | X | PolicyAppliedToAllHospitals |
| FPG Reference Free Care | 1 | FPGReferenceFreeCare |
| Pcent200 | X | Pcent200 |
| FPG Reference Discounted Care | 0 | FPGReferenceDiscountedCare |
| Free Disc Care Medically Indigent | 1 | FreeDiscCareMedicallyIndigent |
| Amounts Budgeted For Charity Care | 1 | AmountsBudgetedForCharityCare |
| Expenses Exceeded Budget | 1 | ExpensesExceededBudget |
| Unable To Provide Care | 0 | UnableToProvideCare |
| Annual Community Benefit Report | 1 | AnnualCommunityBenefitReport |
| Report Publically Available | 0 | ReportPublicallyAvailable |
Charity Care At Cost CharityCareAtCost
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 624025 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 624025 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00090 | PercentOfTotalExpense |
Total Charity Care TotalCharityCare
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 624025 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 624025 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00090 | PercentOfTotalExpense |
Community Health Services CommunityHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 102250 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 7623 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 94627 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00010 | PercentOfTotalExpense |
Health Professions Education HealthProfessionsEducation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 3373796 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 2035392 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 1338404 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00190 | PercentOfTotalExpense |
Research Research
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 1060108 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 323938 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 736170 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00110 | PercentOfTotalExpense |
Cash And In Kind Contributions CashAndInKindContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 20351 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 3634 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 16717 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00000 | PercentOfTotalExpense |
Total Other Benefits TotalOtherBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 4556505 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 2370587 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 2185918 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00310 | PercentOfTotalExpense |
Total Community Benefits TotalCommunityBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 5180530 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 2370587 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 2809943 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00400 | PercentOfTotalExpense |
Economic Development EconomicDevelopment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 10932 | TotalCommunityBuildingExpense |
| Direct Offsetting Revenue | 3233 | DirectOffsettingRevenue |
| Net Community Building Expense | 7699 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00000 | PercentOfTotalExpense |
Community Support CommunitySupport
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 190 | TotalCommunityBuildingExpense |
| Direct Offsetting Revenue | 95 | DirectOffsettingRevenue |
| Net Community Building Expense | 95 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00000 | PercentOfTotalExpense |
Workforce Development WorkforceDevelopment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 17020 | TotalCommunityBuildingExpense |
| Direct Offsetting Revenue | 47 | DirectOffsettingRevenue |
| Net Community Building Expense | 16973 | NetCommunityBuildingExpense |
| Percent Of Total Expense | 0.00000 | PercentOfTotalExpense |
Total Total
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Building Expense | 28142 | TotalCommunityBuildingExpense |
| Direct Offsetting Revenue | 3375 | DirectOffsettingRevenue |
| Net Community Building Expense | 24767 | NetCommunityBuildingExpense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | 0 | BadDebtExpenseReported |
| Bad Debt Expense | $3,195,336 | BadDebtExpenseAmount |
| Amount Attributable To | 0 | AmountAttributableTo |
| Amount Reimbursed By Medicare | 29032227 | AmountReimbursedByMedicare |
| Cost Of Care Reimbursed By Medicare | 28626440 | CostOfCareReimbursedByMedicare |
| Medicare Surplus Or Shortfall | 405787 | MedicareSurplusOrShortfall |
Costing Methodology Used CostingMethodologyUsed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cost To Charge Ratio | X | CostToChargeRatio |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | 1 | WrittenDebtCollectionPolicy |
| Provision For Charity Care | 1 | ProvisionForCharityCare |
| Number Of Hospital Facilities | 2 | NumberOfHospitalFacilities |
Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA (2 entries)
| Facility NumberFacilityNumber | Address Line1Address/AddressLine1 | CityAddress/City | StateAddress/State | ZIP CodeAddress/ZIPCode | Licensed HospitalLicensedHospital | General Medical And SurgicalGeneralMedicalAndSurgical | Teaching HospitalTeachingHospital | Er24 HoursEr24Hours |
|---|---|---|---|---|---|---|---|---|
| Ochsner Medical Center - Kenner LLC | ||||||||
| 1 | 180 West Esplanade Avenue | Kenner | LA | 70065 | X | X | X | X |
| Ochsner Baptist Medical Center LLC | ||||||||
| 2 | 2700 Napoleon Avenue | New Orleans | LA | 70115 | X | X | X | X |
Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB (2 entries)
| Hospital Facility NumberHospitalFacilityNumber | Eligibility Criteria ExplainedEligibilityCriteriaExplained | Uses FPG FreeUsesFPGFree | FPG Free PercentFPGFreePercent | Uses FPG DiscountedUsesFPGDiscounted | FPG Discount PercentFPGDiscountPercent | Explains BasisExplainsBasis | Uninsured DiscountUninsuredDiscount | Explains Application MethodExplainsApplicationMethod | Includes Publicity MeasuresIncludesPublicityMeasures | Attached To InvoicesAttachedToInvoices | Available On RequestAvailableOnRequest | Actions On NonpaymentActionsOnNonpayment | Permit LawsuitPermitLawsuit | Collection ActivitiesCollectionActivities | Nondiscrim Emergency Care PolicyNondiscrimEmergencyCarePolicy | Used Other MethodUsedOtherMethod | Amounts Generally BilledAmountsGenerallyBilled | Gross ChargesGrossCharges |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ochsner Medical Center - Kenner LLC | ||||||||||||||||||
| 1 | 1 | 1 | 200.000000000000 | 1 | 380.000000000000 | 1 | X | 1 | 1 | X | X | 1 | X | 0 | 1 | X | 0 | 0 |
| Ochsner Baptist Medical Center LLC | ||||||||||||||||||
| 2 | 1 | 1 | 200.000000000000 | 1 | 380.000000000000 | 1 | X | 1 | 1 | X | X | 1 | X | 0 | 1 | X | 0 | 0 |
Form990 Schedule H Part VI Form990ScheduleHPartVI (16 entries)
| ExplanationExplanation | IdentifierIdentifier | Return ReferenceReturnReference |
|---|---|---|
| Part I, Line 3c: Hospital Services for uninsured patients automatically qualify for a discount in 2011, regardless of the patient's financial status. The discount was 60% at Ochsner Baptist Medical Center and 75% at Ochsner Medical Center-Kenner. | ||
| Part I, Line 6a: The community benefit report prepared by Ochsner Clinic Foundation is representative of the entire health system, including Ochsner Community Hospitals. The amounts reported in Schedule H are those amounts that are either directly incurred by Ochsner Community Hospitals or those that have been allocated to Ochsner Community Hospitals as a reimbursement to another organization. | ||
| Part I, Line 7: For charity care at cost, the ratio of total patient care cost to total charges from Worksheet C of the Medicare cost reports for each hospital was applied to that hospital's total charity care charges from Worksheet S-10. | ||
| Part I, Line 7, Column (f): The Bad Debt expense included on Form 990, Part IX, Line 25, Column (A), but subtracted for purposes of calculating the percentage in this column is $ 8565049. | ||
| Part II: Ochsner endeavors to promote the health of the communities of the hospitals in the system via community building activities. Ochsner Community Hospitals' community building activities promote the health of the communities the organization serves by targeting youth organizations. Ochsner partners with the Junior League of New Orleans, whose purpose includes Children's Wellbeing and Education and Healthy Families. Ochsner also partners with Junior Achievement, which educates young people about economics, business and financial literacy. This will allow them to develop into successful adults, teach them to educate themselves about their circumstances (including their health), and may lead them to join the healthcare workforce. | ||
| Part III, Line 4: Any discounts provided or payments made to a particular patient account are applied to that patient account prior to any bad debt write-off and are, thus, not included in bad debt expense. The provision for uncollectible accounts is based upon management's assessment of historical and expected net collections considering historical business and economic conditions, trends in health care coverages, and other collection indicators. Periodically, management assesses the adequacy of the allowance for uncollectible accounts based upon historical write-off experience by payor category. The results of this review are then used to make modifications to the provision for uncollectible receivables. After satisfaction of amounts due from insurance, the System follows established guidelines for placing certain past due patient balances with collection agencies, subject to the terms of certain restrictions on collection efforts as determined by the system.Bad debt expense at cost is calculated by applying the ratio of patient care cost to charges to the bad debt expense calculated using the above methodology. | ||
| Part III, Line 8: Medicare shortfall is not considered community benefit.Total revenue from Medicare has been taken from the E Series in the Medicare Cost Reports. They do not include Medicare Advantage or payments related to Education or Research, in compliance with the instructions. Medicare Allowable Costs were aggregated from the fiscal year cost reports for all hospitals. Worksheet D Part V Line 202 Column 5 was used for outpatient costs and Worksheet D-1 Part II Line 49, and Worksheet D-1 Part III Line 86, and Worksheet E Part A Line 55 was used for inpatient costs.The cost reports used for this schedule were the cost reports for Fiscal Year 2011. The cost report for Ochsner Medical Center - Kenner (Provider No. 19-0274) covers the period 5/1/2010 - 4/30/2011. The cost report for Ochsner Baptist Medical Center (Provider No. 19-0135) covers the period 6/1/2010 - 5/31/2011. | ||
| Part III, Line 9b: Upon granting approval for 100% assistance, all collection efforts for that account will cease, the account will not be turned over to a collection agency, and Ochsner will not impose extraordinary collection efforts such as garnishments or liens. | ||
| Part V, Section B, Line 19d: The maximum amount charged is based on the average of the rates of the two largest commercial insurers. | Ochsner Medical Center - Kenner, LLC | |
| Part V, Section B, Line 19d: The maximum amount charged is based on the average of the rates of the two largest commercial insurers. | Ochsner Baptist Medical Center, LLC | |
| Part VI, Line 2: Ochsner serves the needs of the community through its commitment is to exemplary patient care, medical research and education. Ochsner Community Hospitals is part of Ochsner Health System, which comprises a total of eight hospitals (including two satellite locations) and approximately 40 health centers, when Ochsner Community Hospitals and Ochsner Clinic Foundation (an affiliated 501(c)(3) corporation) are combined.In order to identify the needs of the community, Ochsner reviews local and state publicly available data regarding the health status and issues in its regions. Ochsner works with community organizations that collect information on their areas of focus to identify trends and areas where Ochsner has expertise that can make an impact. Ochsner collaborates with multiple community stakeholders to identify specific community needs in its regions. Ochsner then reviews these needs and determines where it can best use its resources and expertise to affect those needs. One of Ochsner's main focuses is to develop partnerships to address root causes of issues. One example of this process is a school based health clinic with Jefferson parish schools. Based on the demographics for the students in the public school system, it was identified that a school based clinic was needed at Bonnabel High School in Kenner. Ochsner is the medical partner for the facility (the Bonnabel site opened in 2008). | ||
| Part VI, Line 3: Ochsner partners with The Outsource Group for Medicaid enrollment. The Outsource Group have representatives on site at each of the hospitals. Ochsner provides to the representatives daily reports of all uninsured in observation, inpatient, outpatient, emergency room and clinic status. The representatives visit with each patient and screen each patient to determine whether or not each patient meets the minimum requirements to qualify for Medicaid. If the minimum requirements are met, additional information is obtained from the patient to file a Medicaid application.If the minimum requirements are not met, the screening form is referred to a financial counselor to discuss payment options and assist the patient with the completion of a financial assistance application to determine if the patient qualifies for any other assistance programs including charity care. Internal customer service departments and external partners including collection agencies provide patients with financial assistance applications if patients express concerns about the inability to pay outstanding balances. Beginning in 2011, Ochsner began placing signs in all facilities with respect to charity care along with brochures and the charity care policy is included in every patient statement. Ochsner also offers no interest payment plan options with payment terms ranging from six to 60 months. | ||
| Part VI, Line 4: Ochsner Community Hospitals has two multi-specialty hospitals that serve the New Orleans metropolitan area. Therefore, the patients vary in age, gender, and race. The population of the New Orleans region was estimated at approximately 1,191,000 in 2011. The New Orleans metropolitan area has approximately 201,000 uninsured individuals, or approx. 16.9% of the total population.Overall, the state of Louisiana has the fourth highest poverty level in the nation as of 2011 estimates with a poverty level of 18.0%.Ochsner Baptist Medical Center, formerly Baptist Hospital, has a deep-rooted history in Uptown New Orleans. The population of New Orleans was estimated at approximately 361,000 in 2011 based upon the 2010 census. With the additions made recently, including an emergency room, an expanded ICU, and additional patient beds, Ochsner Baptist is capable of handling virtually all medical and surgical cases, with the exception of trauma, obstetrics, andopen-heart and neurological surgery. Estimates for 2011 place the Orleans Parish poverty level at approximately 29.0%. Ochsner Medical Center-Kenner is an acute care community hospital located in Kenner, Louisiana. Kenner is located on the East bank of Jefferson Parish, which had an estimated population of 433,000 in 2011. Approximately 55.3% of the population of Jefferson Parish lives on the East bank (roughly north of the Mississippi River as it runs through the region). Ochsner Medical Center-Kenner encompasses most all of the services that a patient may need, including a renovated 15 bed Level II Emergency Room. Estimates for 2011 place the Jefferson Parish povertylevel at approximately 14.0%. | ||
| Part VI, Line 5: Having a diverse representation of the community in each of its community hospital governing boards is an important part of making sure all aspects of the community Ochsner serves are being touched by the mission and vision of our organization. While Ochsner Community Hospitals is governed by a board comprised of a majority of independent community directors, each community hospital is managed by a Governing Board that has anywhere from 10 to 19 Directors. The Chief Executive Officer of the hospital serves on the Board by virtue of his or her office; however, a majority of Board members are prominent multi-disciplinary business and community leaders. Their role is primarily to ensure that quality and credentialing of providers is performed in accordance with expectations and within State and Federal laws and regulations. The Chair of each Governing Board is a member of the Chairman's Council of the Ochsner Health System Board of Directors, an informal gathering of each Chair to discuss common themes and challenges in the communities surrounding the hospitals and how each can leverage from the other to meet the needs of the community as a whole.Both Ochsner Medical Center-Kenner, LLC and Ochsner Baptist Medical Center, LLC, disregarded entities of Ochsner Community Hospitals as the sole member, have open medical staff models, continuing the arrangement that has been in place since these two hospitals were acquired in September 2006.To help further promote the health of the community, Ochsner created the Choose Healthy initiative with a local grocery store chain which serves the same geographical region to educate shoppers. Ochsner nutritionists have identified over 500 items in the stores that meet healthy choice standards and these are marked with shelf talkers for easy identification on the aisles. The Choose Healthy initiative offers healthy cooking demonstrations, health screenings, and educational classes in the stores at no charge. There is also a website which offers shopping lists, recipes, healthy living tips and videos. All of this is available to the general public at no charge.Ochsner Health System announced a tobacco free initiative in 2010 in which all of its campuses and clinic locations became tobacco free by mid-2011. Use of all tobacco products is prohibited for all employees, patients and visitors at any Ochsner location. As a healthcare organization, Ochsner is leading by example. Ochsner Health System conducted a mental health survey on residents of areas affected by the Gulf of Mexico oil spill in 2010. The survey results brought attention to the need for mental health assistance for the communities that Ochsner serves.In addition to providing quality medical care to patients who visit Ochsner's hospitals and clinics, Ochsner has embraced the concept that good health doesn't begin at the doctor's office, it begins where you live, learn, work and play. Programs have been developed to promote health in our communities through education and provision of healthcare services. Some significant activities are listed below:Ochsner provides community health fairs in all its regions by organizing our own fairs and by providing staff for events being offered by other organizations. Ochsner also hosts educational forums about specific health related topics through our Hello Health programs. These are held in the community as well as on WLAE TV, a public television station in New Orleans. Ochsner staff members have also attended numerous community group meetings in order to provide health education information.Ochsner provides education and support to the Jefferson parish public school system in nutrition and physical fitness to address the childhood obesity epidemic in LA, which is ranked the 5th worst state in the nation for childhood obesity.Ochsner delivers a newsletter which highlights healthy habits to the families of 11,000 elementary school students in the fourth and fifth grades which highlights healthy habits.Ochsner sponsors and participates in multiple programs that address community economic and workforce development for the greater good. These activities support the community by offering Ochsner's expertise and resources, including sponsoring fund raising events of community organizations, and providing financial support for scholarship programs.Ochsner provides support to numerous schools, both public and parochial, throughout Southeast Louisiana, including three "adopted" schools in the New Orleans/Jefferson Parish area. In addition, Ochsner has developed a dedicated student/outreach lab as an additional resource or training lab for schools in our community. | ||
| Part VI, Line 6: Ochsner Health System is the supporting organization to Ochsner Clinic Foundation and Ochsner Community Hospitals. While each of the eight hospitals within the System promote the health within the separate geographical communities that they service, many overall community health initiatives are coordinated by Ochsner Health System which is then reimbursed by the respective entities. | ||
| The organization does not file a community benefit report with any state. | Part VI, Line 7: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 1 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 1 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (22 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Joseph L Breault MD | |||||||||||||
| 0 | 201546 | 0 | 11411 | 0 | 4476 | 0 | 41619 | 0 | 20375 | 0 | 279427 | 0 | 0 |
| Yvens G Laborde MD | |||||||||||||
| 0 | 283871 | 0 | 60270 | 0 | 841 | 0 | 42599 | 0 | 16537 | 0 | 404118 | 0 | 0 |
| Patrick J Quinlan MD | |||||||||||||
| 0 | 898835 | 0 | 712800 | 0 | 1721669 | 0 | 45300 | 0 | 10807 | 0 | 3389411 | 0 | 1687861 |
| Richard Milani MD | |||||||||||||
| 0 | 434688 | 0 | 85000 | 0 | 159639 | 0 | 66675 | 0 | 19475 | 0 | 765477 | 0 | 0 |
| F R Bobby Rodwig Jr MD | |||||||||||||
| 0 | 372428 | 0 | 45000 | 0 | 26237 | 0 | 38688 | 0 | 16737 | 0 | 499090 | 0 | 0 |
| Warner L Thomas | |||||||||||||
| 0 | 743094 | 0 | 538313 | 0 | 647681 | 0 | 894433 | 0 | 19037 | 0 | 2842558 | 0 | 628489 |
| Scott J Posecai | |||||||||||||
| 0 | 517827 | 0 | 306250 | 0 | 634067 | 0 | 110553 | 0 | 10044 | 0 | 1578741 | 0 | 616669 |
| Bobby C Brannon | |||||||||||||
| 0 | 406274 | 0 | 245000 | 0 | 68706 | 0 | 28800 | 0 | 14284 | 0 | 763064 | 0 | 0 |
| Joseph E Bisordi MD | |||||||||||||
| 0 | 549293 | 0 | 443103 | 0 | 20322 | 0 | 128916 | 0 | 11708 | 0 | 1153342 | 0 | 0 |
| Ava Jo Collins | |||||||||||||
| 79307 | 73969 | 11894 | 11094 | 1492 | 1392 | 9075 | 8465 | 2881 | 2688 | 104649 | 97608 | 0 | 0 |
| Nancy L Davis | |||||||||||||
| 0 | 265781 | 0 | 50271 | 0 | 5040 | 0 | 43837 | 0 | 7664 | 0 | 372593 | 0 | 0 |
| Mark Eckert | |||||||||||||
| 177185 | 0 | 14376 | 0 | 712 | 0 | 23300 | 0 | 15503 | 0 | 231076 | 0 | 0 | 0 |
| Bradley Goodson | |||||||||||||
| 177451 | 0 | 15000 | 0 | 1361 | 0 | 19997 | 0 | 15466 | 0 | 229275 | 0 | 0 | 0 |
| Sylvia D Hartmann | |||||||||||||
| 155199 | 0 | 12253 | 0 | 949 | 0 | 28126 | 0 | 2799 | 0 | 199326 | 0 | 0 | 0 |
| Dawn Puente MD | |||||||||||||
| 0 | 232675 | 0 | 24470 | 0 | 1240 | 0 | 34778 | 0 | 14378 | 0 | 307541 | 0 | 0 |
| Eddy Ramirez | |||||||||||||
| 148770 | 0 | 0 | 0 | 1588 | 0 | 17472 | 0 | 17474 | 0 | 185304 | 0 | 0 | 0 |
| James Tebbe Jr MD | |||||||||||||
| 0 | 215412 | 0 | 13200 | 0 | 1368 | 0 | 26302 | 0 | 19375 | 0 | 275657 | 0 | 0 |
| Robert Wolterman | |||||||||||||
| 272573 | 0 | 40000 | 0 | 2279 | 0 | 22693 | 0 | 14926 | 0 | 352471 | 0 | 0 | 0 |
| Paolo Zambito | |||||||||||||
| 203844 | 0 | 0 | 0 | 4234 | 0 | 8069 | 0 | 18537 | 0 | 234684 | 0 | 0 | 0 |
| Donna Martin | |||||||||||||
| 120987 | 0 | 12167 | 0 | 795 | 0 | 15800 | 0 | 17660 | 0 | 167409 | 0 | 0 | 0 |
| Suzanne Warren | |||||||||||||
| 126223 | 0 | 7606 | 0 | 1203 | 0 | 18054 | 0 | 17260 | 0 | 170346 | 0 | 0 | 0 |
| Lisa S Colletti | |||||||||||||
| 0 | 215701 | 0 | 30429 | 0 | 3998 | 0 | 24042 | 0 | 1024 | 0 | 275194 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 4b | Patrick Quinlan, M.D., Chief Executive Officer; Warner Thomas, President & Chief Operating Officer; Scott Posecai, Chief Financial Officer; and Bobby Brannon, Executive Vice President and Treasurer participate in a Supplemental Executive Retirement Plan (SERP) which is part of the terms and conditions of their employment contracts with Ochsner Health System and Ochsner Clinic Foundation and is based on a targeted replacement of a set percentage of their salary at age 65. The SERP is classified as a Supplemental Non-Qualified Retirement Plan. This benefit is funded in a Trust Account with Capital One Bank. The increases in actuarial value during 2011 were $0; $854,633; $65,253; and $0; respectively. Joseph Bisordi, Chief Medical Officer, participates in a Non-Qualified supplemental plan which is part of the terms and conditions of his employment contract with Ochsner Health System. The retirement calculations is a defined amount as a percent of base pay, calculated annually, and is earned at age 65, as a single vesting period. This benefit is funded in a Trust Account with Capital One Bank. | |
| Part I, Line 6 | The Physician and Executive Compensation Committee of the OHS Board of Directors reviews and approves all officer executive incentive plans, which include those for the Officers; the CEO, President, CFO, Treasurer, Regional Medical Directors, and Executive Vice Presidents. For the 2010 incentive plan, which was paid in 2011, there were four weighted components: a System Financial Metric which consists of Operating Margin, a Quality and Patient Satisfaction Metric, a Human Capital Metric that consists of turnover and employee engagement survey results, and a Subjective metric based on their personal performance targets. The subjective metric is assigned for the CEO by the Physician and Executive Compensation Committee and assigned for the other executives by the CEO then reviewed by the Physician and Executive Compensation Committee. Metrics other than subjective are built on percent improvement year over year. The CEO and officers did meet annual targets as set by the terms and conditions of their employment contracts and therefore the compensation committee approved the payment of the Annual Incentive Plan which was recorded as part of their compensation in 2011. The Chief Medical Officer also makes recommendations and the committee approves any physician leader incentive plans which also include the same type of metrics regarding financial performance, human capital metrics, patient satisfaction and personal performance evaluation. All the incentive payouts are audited by the Board Internal Audit Committee. Annually, the officers of Ochsner Health System and Ochsner Clinic Foundation review and approve executive incentive plans for the executive and physician leadership group. The plans are developed similar to the officer incentive plans; they include four weighted components: a System Financial Metric which consists of Operating Margin, a Quality and Patient Satisfaction Metric, a Human Capital Metric that consists of turnover and employee engagement survey results, and a Subjective metric based on their personal performance targets. The subjective metric is assigned by the officer responsible for the executive or physician leader as their direct report and the CEO approves all bonuses for this group of management. All bonus amounts are provided in Schedule J Part II in Column B(ii). | |
| Part I, Line 7 | Subjective components of incentive plan are described in description of Part I, Line 6. | |
| Part III | Part II, Column B(iii), Other Reportable Compensation for Patrick Quinlan, M.D., Chief Executive Officer; Warner Thomas, President & Chief Operating Officer; Scott Posecai, Sr. Vice President and Chief Financial Officer; and Bobby Brannon, Executive Vice President and Treasurer includes $1,687,861; $628,489; $616,669; and $0, respectively, as amounts includable in income under Section 457(f) due to vesting. A portion of this amount attributable to prior years has been reported by Ochsner Clinic Foundation in Column C Retirement and Other Deferred Compensation for the taxable years in which the respective amounts were deferred by the employee by section 457(f) but not substantially vested. | Supplemental Information |
| Part III | ADDITIONAL COMPENSATION INFORMATION - COMPENSATION OF OFFICERS AND AVERAGE HOURS PER WEEK DEVOTED TO POSITION Compensation and average hours worked for Dr. Patrick Quinlan, Warner Thomas, Scott Posecai, and Bobby Brannon include all time related to the Ochsner Health System, which includes Ochsner Health System (OHS, EIN 20-5296918), Ochsner Clinic Foundation (OCF, EIN 72-0502505) and Ochsner Community Hospitals (OCH, EIN 20-5297040), all related 501(c)(3) organizations. Other members of the Ochsner network are charged a portion of these amounts. The amount of time spent by each officer as "average hours per week devoted to position" on the Form 990 of the organization that directly employs the individual consists primarily of role as an Officer of the integrated health system. Additional time spent on boards, committees and through fulfilling other responsibilities as Officer of the Ochsner organizations is shown on each Form 990. The amount of time on this return is shown as a nominal amount, but in reality the time is more evenly distributed across all entities. | Supplemental Information |
| Part III | KEY EMPLOYEES COMPENSATED BY RELATED ORGANIZATIONS AND AVERAGE HOURS PER WEEK DEVOTED TO POSITION Dr. James Tebbe, Jr. and Dr. Dawn Puente were employed and compensated by Ochsner Clinic Foundation, 72-0502505, 501(c)(3), a related organization. Their time is split between the related organization and with Ochsner Community Hospitals, but in all other respects they met the requirements of a Key Employee of Ochsner Community Hospitals. Nancy Davis and Dr. Joseph Bisordi are employed and compensated by Ochsner Health System, 20-5296918, 501(c)(3), a related organization. Both, in their duties as leaders of the integrated health system, spend a substantial amount of their time on duties pertaining to Ochsner Community Hospitals, and in all other respects meet the requirements of Key Employees of Ochsner Community Hospitals. The amount of time shown for each key employee as "average hours per week devoted to position" on this form of the organization that pays the key employees directly consists primarily of role as a key employee of the integrated health system. Additional time spent on boards, committees and through fulfilling other responsibilities as a key employee of the Ochsner organizations is shown as a nominal amount on the forms of the related organizations, but in reality the time is more evenly distributed across all entities. | Supplemental Information |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Louisiana Public Facilities Authority | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 720895871 | IssuerEIN |
| CUSIP Number | 546398VQ8 | CUSIPNumber |
| Date Issued | 2007-09-12 | DateIssued |
| Issue Price | 82014095 | IssuePrice |
| Description Of Purpose | PROJ. REFI. ACQ. & FACILITY IMPROV. OCHSNER COMMUNITY HOSPITALS | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 82014095 | TotalProceeds |
| Amount In Reserve Fund | 4856147 | AmountInReserveFund |
| Issuance Costs From Proceeds | 895132 | IssuanceCostsFromProceeds |
| Working Capital Expenditures | 1130000 | WorkingCapitalExpenditures |
| Capital Expenditures | 75846713 | CapitalExpenditures |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 1 | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | 1 | EngageBondCounselContracts |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule K Supplental Information | Identifier |
| Explanation | Form 8038 for CUSIP # 546398VQ8 was prepared for the issuance of Revenue Bonds (Ochsner Clinic Foundation Project) Series 2007A and Revenue Bonds (Ochsner Community Hospitals Project) Series 2007B. The bonds had a total Issue Price of $453,076,501.10. $371,062,405.65 of the Issue Price was issued for the benefit of Ochsner Clinic Foundation (EIN# 72-0502505), and the remaining $82,014,095.45 was issued for the benefit of Ochsner Community Hospitals (EIN# 20-5297040). Schedule K, Part II, Line 7: 100% of line 7 relates to issuance cost. Schedule K, Part III, Line 3a: All contracts meet IRS safe harbor rules per 97-13. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Louisiana Extended Care Hospital at Kenner | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Joint Venture | Relationship |
| Amount Of Transaction | 88084 | AmountOfTransaction |
| Description Of Transaction | Dr. Tebbe, a key employee of OCF, was Board Chairman of Louisiana Extended Care Hospital at Kenner. Ochsner Community Hospitals participates in a Joint Venture through which it owns 25% of Louisiana Extended Care Hospital at Kenner. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (17 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 1 | 1b: The Articles of Incorporation provide that no action of the Board may be resolved unless a majority of the independent directors present approve the matter. Thus, even in situations where there is not an absolute majority of independent directors in office, those independent directors in office control Ochsner Community Hospitals's activities. | |
| Form 990, Part VI, Section A, line 2 | Dr. Quinlan and Mr. Suquet have a Business Relationship. | |
| Form 990, Part VI, Section A, line 6 | Ochsner Community Hospitals is a wholly-owned subsidiary of Ochsner Health System, a related 501(c)(3) organization. Ochsner Community Hospitals is organized exclusively on a membership, non-stock basis. Ochsner Health System is the sole member of Ochsner Community Hospitals. | |
| Form 990, Part VI, Section A, line 7a | All directors, other than the Chief Executive Officer, shall be elected by the Member. | |
| Form 990, Part VI, Section A, line 7b | The Articles and Bylaws specify the following actions that require the affirmative vote or written consent of the Member: (1) Election of Directors other than the Chief Executive Officer (2) Amendment to the articles of incorporation of the Corporation (3) Corporate actions (4) Removal and replacement of any Director other than the Chief Executive Officer (5) Preparation or adherence to any capital or operating budget (6) Any expense, debt, or capital expenditure that exceeds the amount budgeted (7) Any action that is anticipated to reduce revenues below the amount budgeted (8) Any purchase or sale of any real property or encumbering any such property to secure a debt, if such action was not included in the budget (9) Guaranteeing the debt or obligation of any other person or entity (10) Beginning the practice of a health care service or specialty not previously engaged in by the Corporation if it was not included in the budget. (11) Causing or permitting the Corporation or any subsidiary of the Corporation to form or become the controlling member of any business entity (12) Amendment of any organizational or governing documents of any subsidiary (13) Establishment of any committee of the Board of Directors of the Corporation | |
| Form 990, Part VI, Section B, line 11 | One or more members of senior management reviews the return. The return is also reviewed by Deloitte Tax LLP, the company's tax advisors. The Audit and Oversight Committee, which is comprised of independent directors, is then provided the return prior to the filing date and given the opportunity to review and discuss the returns with management/staff. The meeting to review the 2011 return was held on December 19, 2012. A copy of the return is then provided to each member of the Board of Directors electronically and comments are solicited from the entire Board. | |
| Form 990, Part VI, Section B, line 12c | Officers, directors, trustees, and key employees are required to complete a conflicts of interest disclosure form annually, within 30 days of becoming an employee, or within 10 days of a change in business circumstances not previously disclosed. The Vice President of Corporate Integrity reviews disclosures and determines whether action is necessary or if the disclosure needs to be reviewed by the Conflicts of Interest Committee. In addition, employees that do not fall within the scope of the Conflict of Interest Disclosure policy annually certify through the Annual Employee Evaluation process their compliance with the Conflict of Interest policy. | |
| Form 990, Part VI, Section B, line 15 | All CEO and officer compensation and benefits arrangements, including salary and bonus incentive plans, are reviewed and approved by the Executive and Senior Physician Compensation Committee of the Board of Directors (Compensation Committee). No substantive change to the compensation or benefits packages is made until Committee approval is granted in accordance with Intermediate Sanctions guidelines. The Compensation Committee is without conflicts of interest and uses an independent external consultant. Appropriate data is applied to determine the comparability of fair market value pay and all actions are appropriately documented. In order to meet the requirements of the IRS Intermediate Sanctions regulations, the Compensation Committee identified the "disqualified individuals" that are in a position to exercise substantial influence over the company's operations. These individuals are the members of the Executive Officers Committee (EOC), Regional Medical Directors, physician board members and Section Heads for key departments. For disqualified individuals, the compensation review also includes the cost of benefits such as the company portion of medical and dental benefits, malpractice insurance, payments for 401K matching and pension payments. A different review process is used for Physicians. Annually, the Corporate Integrity department reviews the salary of each employed physician. This review includes a comparison of physician salaries against national survey data for their specialty. Three surveys are used for the review: McGladrey & Pullen, the Medical Group Management Association (MGMA) and American Medical Group Association (AMGA). The Physician Compensation department provides salary data for each physician including base salary, stipends, on-call pay, etc. If it is determined that a physician's compensation is higher than the survey data, the total work Relative Value Units (RVUs) are compared to the survey data. This review is performed to ensure their pay is comparable to the work performed. Comparable benefit survey data is obtained periodically from McGladrey & Pullen. Compensation for other non-physician key employees is reviewed by senior executives who take market value research into consideration when determining compensation levels. | |
| Form 990, Part VI, Section C, line 19 | All governing documents, conflict of interest policy, and financial statements are available upon written request to the Corporate Integrity Department. | |
| Part VI, Section B, 16b | When the organization evaluates its participation in a joint venture, the transactions are handled carefully to ensure that the organization's tax-exempt status is intact with regard to the arrangement. The operations of the joint venture are carefully reviewed by management and legal counsel, and the transaction is not entered into unless it is a reflection of the organization's tax-exempt purpose. A clause is inserted into the joint venture agreement that the operations of the joint venture must be performed in a manner that will not jeopardize the organization's tax-exempt status. | Joint Venture Process |
| Part VI, Section A, 1b | The Articles of Incorporation provide that no action of the Board may be resolved unless a majority of the independent directors present approve the matter. Thus, even in situations where there is not an absolute majority of independent directors in office, those independent directors in office control Ochsner Community Hospitals' activities. | Number of Board Members who are Independent |
| Part VII, Section A, Line 1a, Column E | Other Reportable Compensation for Patrick Quinlan, M.D., Chief Executive Officer; Warner Thomas, President & Chief Operating Officer; Scott Posecai, Sr. Vice President and Chief Financial Officer; and Bobby Brannon, Executive Vice President and Treasurer includes $1,687,861; $628,489; $616,669; and $0, respectively, as amounts includable in income under Section 457(f) due to vesting. A portion of this amount attributable to prior years has been reported by Ochsner Clinic Foundation as Other Deferred Compensation for the taxable years in which the respective amounts were deferred by the employee by section 457(f) but not substantially vested. | |
| Part VII, Section A, 1a | COMPENSATION FROM RELATED ORGANIZATIONS Many of the individuals listed in Part VII and Schedule J hold positions with related 501(c)(3) organizations. For each of these individuals, the compensation listed is received from the related organization, and the compensation is for the individual's role with the related organization or the integrated health system. The amount of time shown for each as "Average Hours Per Week Devoted To Position" consists primarily as his/her time spent on his/her role with Ochsner Community Hospitals. In reality, the rest of his/her time is spent fulfilling responsibilities through roles with the related organization and/or more evenly distributed across all other organizations in the integrated health system. The following is a list of the individuals with such circumstances, each person's title with the related organization, and the related organization that employs each individual. Joseph L. Breault, M.D.; Chairman, IRB; Ochsner Clinic Foundation Yvens G. Laborde, M.D.; VPMA - OMC-Westbank; Ochsner Clinic Foundation Richard Milani, M.D.; Vice Chairman, Department of Cardiology; Ochsner Clinic Foundation Patrick J. Quinlan, M.D.; Chief Executive Officer; Ochsner Health System Francis R. (Bobby) Rodwig, Jr., M.D.; AMD, OMC; Ochsner Clinic Foundation Bobby C. Brannon; Executive Vice President, Director of Finance, and Treasurer; Ochsner Clinic Foundation Scott J. Posecai; Chief Financial Officer; Ochsner Health System Warner L. Thomas; President and Chief Operating Officer; Ochsner Health System Joseph E. Bisordi, MD; EVP Chief Medical Officer; Ochsner Health System Nancy L. Davis; Senior Vice President Patient Care and System Chief Nursing Officer; Ochsner Health System | ADDITIONAL COMPENSATION EXPLANATION |
| Part VII, Section A, 1a | COMPENSATION OF DIRECTORS AND AVERAGE HOURS PER WEEK DEVOTED TO POSITION Those directors listed as "Board Member Sr Phys" on the Form 990 for Ochsner Clinic Foundation (EIN 72-0502505) are compensated entirely due to their role as an employee of a member of the integrated health system. The amount of time shown for those Directors listed as "Board Member Sr Phys" as "average hours per week devoted to position" on the Form 990 for Ochsner Clinic Foundation (EIN 72-0502505) consists primarily of role as an employee of Ochsner Clinic Foundation. Additional time spent on boards, committees and through fulfilling other responsibilities as a member of one or more Boards of the varied Ochsner organizations is shown as a nominal amount for Ochsner Health System and/or Ochsner Community Hospitals. As a Senior Physician Director of an integrated health system, these individuals devote time to board activities of all 501(c)(3) members of the system to varying degrees including Ochsner Health System, Ochsner Clinic Foundation and Ochsner Community Hospitals. The amount of time shown for those Directors listed as "Community Directors" for "average hours per week devoted to position" on the Form 990 for Ochsner Clinic Foundation (EIN 72-0502505) includes time spent on boards, on committees and through fulfilling other responsibilities as a member of the Board of varied Ochsner organizations. As a Community Director of an integrated health system, each Community Director devotes time to all 501(c)(3) members of the system to varying degrees including Ochsner Health System, Ochsner Clinic Foundation and Ochsner Community Hospitals. | ADDITIONAL COMPENSATION EXPLANATION |
| Part VII, Section A, 1a | COMPENSATION OF OFFICERS AND AVERAGE HOURS PER WEEK DEVOTED TO POSITION Compensation and average hours worked for Dr. Patrick Quinlan, Warner Thomas, Scott Posecai, and Bobby Brannon include all time related to the Ochsner Health System, which includes Ochsner Health System (OHS, EIN 20-5296918), Ochsner Clinic Foundation (OCF, EIN 72-0502505) and Ochsner Community Hospitals (OCH, EIN 20-5297040), all related 501(c)(3) organizations. Other members of the Ochsner network are charged a portion of these amounts. The amount of time spent by each officer as "average hours per week devoted to position" on the Form 990 of the organization that directly employs the individual consists primarily of role as an Officer of the integrated health system. Additional time spent on boards, committees and through fulfilling other responsibilities as Officer of the Ochsner organizations is shown on each Form 990. The amount of time on this return is shown as a nominal amount, but in reality the time is more evenly distributed across all entities. | ADDITIONAL COMPENSATION EXPLANATION |
| Form 990, Part XI, line 5: | Changes in Temporary Restricted Net Assets -41,000. Net assets released for capital acquisitions 123,275. Changes in Fund Balances- Contributions -164,061. Other -2,026. Total to Form 990, Part XI, Line 5: -83,812. | Changes in Net Assets or Fund Balances: |
| Part XII, Line 2c | The process regarding the committee responsible for the audit, review, or compilation of the organization's financial statements and selection of an independent accountant has not changed from the prior year. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Direct Controlling Entity NADirectControllingEntityNA | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|
| Ochsner Medical Center-Kenner LLC | ||||||||||
| c/o Ochsner Community Hospitals 151 | New Orleans | LA | 70121 | 205432782 | Patient Care | LA | 89015916 | 50823951 | N/A | |
| Ochsner Baptist Medical Center LLC | ||||||||||
| c/o Ochsner Community Hospitals 151 | New Orleans | LA | 70121 | 205432631 | Patient Care | LA | 68972000 | 64586372 | N/A | |
| Ochsner Medical Center-Westbank LLC | ||||||||||
| c/o Ochsner Community Hospitals 151 | New Orleans | LA | 70121 | 205432716 | Patient Care | LA | 3243000 | 14571894 | N/A | |
| OMC-Kenner Holdings LLC | ||||||||||
| c/o Ochsner Community Hospitals 151 | New Orleans | LA | 70121 | 205432782 | 25% JV in Louisiana Extended Care Hospital of Kenner | LA | 88084 | 337089 | Ochsner Medical Center-Kenner LLC | |
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Ochsner Health System | |||||||||||
| 1514 Jefferson Highway | New Orleans | LA | 70121 | 205296918 | Health Care support | LA | 501(c)(3) | 509(a)(3) Type II | N/A | 0 | |
| Brent House Corporation | |||||||||||
| 1512 Jefferson Highway | New Orleans | LA | 70121 | 720872457 | Rents hotel rooms to patients/guests of Ochsner facilities. | LA | 501(c)(3) | 509(a)(3) Type II | 0 | Ochsner Clinic Foundation | |
| Ochsner Clinic Foundation | |||||||||||
| 1514 Jefferson Highway | New Orleans | LA | 70121 | 720502505 | Patient Care | LA | 501(c)(3) | 170(b)(1) (A)(iii) | 0 | Ochsner Health System | |
| Ochsner System Protection Company | |||||||||||
| 1514 Jefferson Highway | New Orleans | LA | 70121 | 271170999 | Captive Insurance | LA | 501(c)(3) | 509(a)(3) Type I | 0 | Ochsner Clinic Foundation | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Statement Regarding Hurricane Isaac The taxpayer's tax records and its tax professional/practitioner's office were located in New Orleans, LA during and after the devastation caused by Hurricane Isaac. The IRS granted special tax relief in Issue Number IR 2012-70 dated September 5, 2012 by postponing taxpayer filing and payment deadlines until January 11, 2013 for affected taxpayers hit hardest by Hurricane Isaac. Pursuant to Notice 2012-70 dated September 5, 2012 taxpayers who reside in or have a business located in the following parishes qualify for the relief: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington and West Feliciana. The Louisiana parishes listed above constitute a covered disaster area for purposes of Treas. Reg. Section 301.7508A-1(d)(2) and are entitled to the relief detailed below.Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. Section 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose books, records, or tax professionals' offices are in the covered disaster area, are also entitled to relief. Under section 7508A, the IRS gives affected taxpayers until January 11, 2013 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns) or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after August 26, 2012 and on or before January 11, 2013. The taxpayer respectfully requests that any interest and/or penalties that may be due as a result of the taxpayer filing its tax returns and paying its taxes after the normal extended due dates be waived. The late filing of the returns and payment of taxes after the normal extended due dates for the returns was not due to negligence or willful disregard for the law. The taxpayer has always filed its tax returns and paid its taxes by the due dates. However, due to circumstances beyond its control, the taxpayer was unable to meet the normal due dates for the returns and payments. | Explanation |