2012-05-02T13:49:04-04:00 2011-06-30 PricewaterhouseCoopers LLP 2001 MARKET ST SUITE 1700 PHILADELPHIA PA 19103 990 2010-07-01 231352200 BELMONT CENTER FOR COMPREHENSIVE TREATMENT BELM 2154566760 4200 MONUMENT ROAD PHILADELPHIA PA 191311625 Mr Gerard Blaney 2012-04-27 true 2673303000 2010 2016-02-24 21:20:13Z BARRY FREEDMAN 5501 OLD YORK ROAD PHILADELPHIA PA 19141 40217449 false X www.einstein.edu X 1979 PA see statement 1 24 15 0 22 0 1145 796 38881310 39614174 638821 580058 22421 22421 39543697 40217449 0 0 0 0 28423283 28623650 0 0 210848 10266914 10353500 38690197 38977150 853500 1240299 35640000 35067000 8027000 6684000 27613000 28383000 The Albert Einstein Healthcare Network is a not-for-profit corporation that controls related organizations in a health care delivery system serving the greater Delaware Valley through sole membership in those related organizations. The Albert Einstein Healthcare Network ("AEHN"), the parent company, together with its related member organizations, comprises the Albert Einstein Healthcare Network ("Network"). Belmont Center for Comprehensive Treatment ("Belmont") is a controlled organization through sole AEHN membership. Belmont is licensed to provide psychiatric services in a 147 bed hospital setting and counseling and psychiatric care in various outpatient and partial hospital settings. Belmont HAS, AS ITS PRINCIPAL PURPOSE, OPERATING AND MAINTAINING HOSPITALS AND CLINICAL FACILITIES FOR THE STUDY, DIAGNOSIS, CARE, TREATMENT, AND REHABILITATION OF PERSONS WITH MENTAL OR EMOTIONAL DISORDERS, AND THE EDUCATION AND COUNSELING OF SUCH PERSONS AND THEIR FAMILIES, AND TO ENGAGE IN EDUCATIONA false false 34138077 39614174 Belmont operates and maintains hospitals and clinical facilities for the study, diagnosis, care, treatment, and rehabilitation of persons with mental or emotional disorders. Belmont provides education and counseling of such persons and their families and engages in educational and research programs to facilitate and support such activities. 34138077 true false false false false false false false true true false false false true false false true false false false false false false false false true true false false true false false false false false false false false false false false false false true false false false false true 0 0 true 0 false false false false false false false false false false X 24 15 false false false false true true true true true false false true true true true true true true true false AL AK AZ AR CA CO CT DC GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X LEONARD WARREN 2154566762 5501 OLD YORK ROAD PHILADELPHIA PA 19141 RICHARD C SHEERR 2.0 X 0 0 0 BARRY R FREEDMAN 2.0 X X 0 1668555 344548 Carole Ben-Maimon MD 2.0 X 0 0 0 MATTHEW S LEVITTIES 2.0 X 0 0 0 BRIAN K DERRICK 2.0 X X 0 574966 89617 ARNOLD W COHEN MD 40.0 X 496107 0 108432 STEVEN BERK 2.0 X X 0 0 0 A SUSAN BERNINI 2.0 X 0 575589 342198 ALBERTO ESQUENAZI MD 40.0 X 566921 0 92251 FRANK S JAMES MD 2.0 X 0 328715 70372 JOHN P KORMAN 2.0 X 0 0 0 ELLEN KRAFTSOW-KOGAN 2.0 X X 0 0 0 LAWRENCE S REICHLIN 2.0 X 0 0 0 JOSE M MELENDEZ 2.0 X 0 0 0 MARILYN H RIVERS 2.0 X 0 0 0 Abbe F Fletman Esq 2.0 X X 0 0 0 CARL R CHUDNOFSKY MD 2.0 X 0 522428 78135 GEOFFREY M DUFFINE 2.0 X JOHN J KELLY DO 2.0 X 0 273033 43580 ROBERT P KRAUSS 2.0 X 0 0 0 ERIC RAYMOND 2.0 X 0 0 0 DOUGLAS COSGROVE MD 2.0 X 0 212058 21349 MINA P Fader 2.0 X 0 0 0 JOSHUA S GROSS 2.0 X 0 0 0 DIANE BENHAYON 2.0 X 0 87230 40369 PENNY REZET 2.0 X 0 355485 77270 Sharon Bergen 40.0 X 279487 0 84313 Carol s Keiper 40.0 X 118847 0 11292 Chun He Xue 40.0 X 111663 0 1136 Joellen Layne 40.0 X 138478 0 18476 Joseph V Pettinati 40.0 X 117992 0 17431 1829495 4598059 1440769 13 false true true KEYSTONE QUALITY TRANSPORT PO BOX 2027 MEDIA PA 19063 PATIENT TRANSPORT 295104 SECURITAS SECURITY SERVICES USA INC PO BOX 403412 ATLANTA GA 30384 SECURITY SERVICES 271876 IKON Management SERVICES PO BOX 198727 ATLANTA GA 30384 COPYING SERVICES 112490 CROSS COUNTRY STAFFING 6551 Park of Commerce Blvd Suite 2 BOCA RATON FL 33487 STAFFING 129006 4 796 796 PSCHYCIATRIC HOSPITAL REVENUE 900099 39614174 39614174 39614174 619192 619192 0 0 22421 22421 22421 22421 -39134 -39134 -39134 -39134 0 0 0 0 40217449 39614174 602479 0 0 0 0 1372490 1372490 0 0 0 21982445 20509022 1473423 0 663000 663000 0 0 3069904 3057113 12791 0 1535811 1486006 49805 0 1765368 0 1554520 210848 0 0 0 0 25992 25992 0 0 3184873 2520266 664607 0 37644 19420 18224 0 2102216 2074088 28128 0 0 0 701047 548526 152521 0 8615 7941 674 0 0 11874 9111 2763 0 236333 236333 0 0 0 570827 542000 28827 0 644351 2409 641942 0 PROVISION FOR BAD DEBT 954000 954000 0 0 OTHER 110360 110360 0 0 38977150 34138077 4628225 210848 321000 13848000 2988000 3001000 5903000 6572000 636000 840000 134000 151000 7000 7000 31437000 27978000 3589000 3459000 21540000 6689000 62000 64000 460000 436000 35640000 35067000 3203000 2694000 4051000 3847000 773000 143000 8027000 6684000 X 27553000 28323000 37000 37000 23000 23000 27613000 28383000 35640000 35067000 X 1240299 -470299 X false true true X false X ALBERT EINSTEIN HEALTHCARE NETWORK 232290323 0 true true true 0 1 60000 679 60679 60000 60000 60000 60000 0.38000 0.62000 false false 101000 101000 0 21356000 18856000 2500000 658000 546000 112000 9258000 8576000 682000 64000 0 64000 3459000 0 OTHER LIABILITIES 143000 143000 SCHEDULE D, PART XIV, FIN 48 DISCLOSURE No adjustments to the Financial Statements were required as a result of the implementation of FIN 48. Temporarily Restricted Funds - used for purposes specified by donors. Endowments True endowment funds established by donor gifts and maintained to provide a permanent source of income, generally stipulating that the principal must be invested in kept in tact perpetually while the income generated may be used by the organization. true true X true X false false true false false 60000 60000 0.00160 60000 60000 0.00160 2515000 326000 2189000 0.05760 724000 619000 105000 0.00280 3239000 945000 2294000 0.06040 3299000 945000 2354000 0.06200 true 954000 7056000 9454000 -2398000 true true 1 1 BELMONT CTR FOR COMPREHENSIVE TREATMENT

4200 Monument Avenue Philadelphia PA 19131

X X X BELMONT CTR FOR COMPREHENSIVE TREATMENT 1 3 BELMONT OUTPATIENT

4200 Monument Avenue Philadelphia PA 19131

Outpatient and Teaching PHILADELPHIA CTR FOR HUMAN DEVELOPMENT

10360 Drummond Rd Philadelphia PA 19154

Outpatient and Teaching BELMONT OUTPATIENT

One Penn Blvd Philadelphia PA 19144

Outpatient and Teaching PREAMBLE TO SCHEDULE H, PART VI A separate Form Schedule H is filed in the return of Albert Einstein Medical Center ("AEMC") and in the return of Belmont Center for Comprehensive Treatment ("Belmont"). AEMC and Belmont are wholly-owned constituent entities of Albert Einstein Healthcare Network ("AEHN"), their parent company. Amounts provided in AEMC's Form Schedule H and in Belmont's Form Schedule H, Parts I through III, pertain to their respective operations. Narratives in Part VI of each of these Schedule H forms refer to AEHN rather than AEMC or Belmont because Albert Einstein Healthcare Network's commitment, policies and practices as they relate to community needs, providing health benefits and providing other community benefits is the same across all of its constituent entities. Part I line 3c DID THE ORGANIZATION USE FPG TO DETERMINE ELIGIBILITY FOR DISCOUNTED CARE? The answer to 3b is "no" because FPG is not AEHN's basis for extending discounted care. Discounted care is extended to all patients who are uninsured regardless of their income level under AEHN's Uninsured Discount Policy. The purpose of Uninsured Discounted Care is to reduce hospital charges to an amount that is comparable to what is received from government and insurance company payers. To this end, an Uninsured Discount Fee Scale has been established. The rates in this Fee Scale have been established at amounts comparable to amounts received from third party payers for a variety of services. Such amounts are generally set at rates higher than Medical Assistance payment rates and lower than Commercial Insurance payment rates. Part I line 6a COMMUNITY BENEFIT REPORT AEHN prepares an annual Community Benefit Report; however, it is not publicly circulated. It is provided as a presentation to the Quality Assurance Committee of the AEHN Board. The Community Benefit Report presentation provides information on AEHN's service delivery area, cost of charity care, unreimbursed Bad Debts and amounts of funding for community programs - both AEHN's internal funding as well as external funds obtained through government and private grants. This Community Benefit Report for the AEHN Board will serve for developing a community benefit report tailored to communicating the Einstein benefits to the community at large. Initiatives and programs for Belmont's Behavioral Health Network which the AEHN Board report encompasses are as follows: Meeting with staff of American Federation of Suicide Prevention to discuss outreach for residents in City Avenue area. Provided in-service to staff of Life Counseling to discuss services for residents of the Paoli area. Meeting with child and adolescent providers to discuss services we provide for child and adolescents. Represented Belmont Behavioral Health at a Child and Adolescent Mental Health Conference in Montgomery County. Represented Belmont Behavioral Health at a Mental Health Awareness Health Fair at Deliverance Evangelical Church in North Philadelphia. Hosted the Family Resource Network Annual Awards Luncheon honoring community people that have contributed to mental health awareness. Hosted a film and panel discussion for the community on the stigma of mental health. Represented Belmont Behavioral Health at the National Alliance on Mental Illness Greater Philadelphia Annual Walk. Represented Belmont Behavioral Health at a Mental Health Fair in Center City Philadelphia. Represented Belmont Behavioral Health at a Child and Adolescent Mental Health Awareness Day Event in Montgomery County. Part I, line 7, column (f) The amount of bad debt expense included in Part IX, line 25, column (A), but subtracted for purposes of calculating the percentage in this column is $ 954,000. Part III, line 4 RATIONALE AND COSTING METHODOLOGY IN DETERMINING BAD DEBT The provision for doubtful accounts reported on Line 2 is equal to the write off of uncollected accounts valued at the Uninsured Discount Fee Scale amount due from uninsured patients. The provision also includes write offs of uncollected deductibles and copayments due from insured patients under their individual policies. The provision, stated at the amount expected to be collected from patients under AEHN's Uninsured Fee Scale, or under the patient's insurance policy, is the basis for reporting bad debts in the financial statements as an expense. Such reporting is Generally Accepted Accounting Principles as established by Hospital Financial Management Association ("HFMA") Statement Number 15. The amount expected to be collected approximates cost that would have been determined under the ratio of costs to charges methodology. This is the amount reported in Part III, Section A, line 2. Part III, line 4 TEXT OF FINANCIAL STATEMENTS DESCRIBING BAD DEBT EXPENSE AEHN's Provision for Bad Debts is disclosed in its footnote 2, Significant Accounting Policies, under the sub caption Charitable Medical Care Provided, the second paragraph, as follows: "The Network maintains records to identify and monitor the level of charity care provided. These records include the amount of charges forgone for services and supplies furnished. Such amounts have been excluded from net patient service revenue. Management estimates the cost of unreimbursed charity care provided by the network approximated $19.2 million in 2011.... such amounts have been excluded from net patient service revenue. These amounts do not include the provision for bad debts, amounting to $18.0 million.... for amounts due from patients but not collected for the years ended June 30, 2011...." Part III, line 4 RATIONALE FOR INCLUDING BAD DEBT IN COMMUNITY BENEFIT AEHN has a system-wide Charity Care Policy and Uninsured Discount Policy. It has detailed administrative procedures established for qualifying and enrolling patients for charity care or uninsured discounts. It utilizes various mechanisms to inform and educate patients about their eligibility for assistance (Schedule H, Part VI, Line 3 discussion). Despite AEHN's best efforts, patients who need subsidized care may neither seek charity care assistance nor choose to enroll in Pennsylvania's Medical Assistance program. The urgency of some treatments, certain provisions in federal regulations, and most importantly, AEHN's preeminent mission to provide care regardless of ability to pay, requires patient care first, reimbursement second. For these and other reasons, AEHN believes a portion of its bad debt expense as reported on Part III, line 3 represents charity care consistent with its charitable healthcare mission; however it is not possible at this time to measure this. HFMA Statement No.15 recognized that the appropriate classification of charity care and bad debt is often difficult. Consistent with the provisions of HFMA Statement No. 15, and also with instructions to Schedule H Part I, bad debt has not been included in any measurement of charity or community benefit costs. Part III, line 8 COSTING METHODOLOGY TO DETERMINE MEDICARE ALLOWABLE COSTS AEHN and its constituent entities that file cost reports determine Medicare allowable costs based on the Medicare Provider Reimbursement Manual, Section HIM 15. Part III, line 8 EXTENT TO WHICH A MEDICARE SHORTFALL SHOULD BE TREATED AS COMMUNITY BENEFIT Consistent with the charitable healthcare mission of AEHN and the community benefit standard set forth in IRS Revenue Ruling 69-545, AEHN provides care for all patients covered by Medicare. Such care is provided regardless of whether Medicare reimbursement meets or exceeds the costs incurred by AEHN to provide services. Similar to Medicaid, payment rates for Medicare are set by law rather than through a negotiation process as with private insurers. Medicare rates are determined within the context of all the budgetary needs of the federal government. Medicare payments have historically been established at rates below the costs of providing care to Medicare patients though how far below varies over time and by service. These payment rates have generally been below the costs of providing care for most hospitals resulting in underpayments for services. Each year Medicare is supposed to provide hospitals an increase in both inpatient and outpatient payments to account for inflation in the prices for goods and services hospitals must purchase in order to provide patient care. However recent inpatient rate updates have been set below the rate of inflation and actually have been negative at times. This can result in shortfalls that grow over time for many institutions. A compounding issue occurs when a Medicare shortfall grows to such an extent that it jeopardizes an institution's ability to serve its communities. Currently, AEHN is able to provide the necessary clinical services within the marketplace to Medicare beneficiaries at current payment rates. Part III, line 9b COLLECTION PRACTICES FOR PATIENTS RECEIVING CHARITY CARE OR FINANCIAL ASSISTANCE Once a patient has been identified as qualifying for charity care no collection actions are t X X X X X X false true false false false false false true false BARRY R FREEDMAN 0 831976 0 165000 0 671579 0 319336 0 25212 0 2013103 0 365159 PENNY REZET 0 267175 0 58531 0 29779 0 53178 0 24092 0 432755 0 27500 BRIAN K DERRICK 0 376704 0 80305 0 117957 0 63696 0 25921 0 664583 0 39250 ARNOLD W COHEN MD 415293 0 73561 0 7253 0 88255 0 20177 0 604539 0 42500 0 A SUSAN BERNINI 0 468200 0 70500 0 36889 0 313663 0 28535 0 917787 0 45500 ALBERTO ESQUENAZI MD 472594 0 85285 0 9042 0 69444 0 22807 0 659172 0 50500 0 FRANK S JAMES MD 0 320245 0 0 0 8470 0 52239 0 18133 0 399087 0 0 Sharon Bergen 206514 0 33483 0 39490 0 64075 0 20238 0 363800 0 15000 0 Joellen Layne 138082 0 0 0 396 0 0 0 0 0 138478 0 0 0 CARL R CHUDNOFSKY MD 0 454523 0 57500 0 10405 0 56193 0 21942 0 600563 0 37500 JOHN J KELLY DO 0 265965 0 0 0 7068 0 0 0 0 0 273033 0 0 DOUGLAS COSGROVE MD 0 206960 0 1200 0 3898 0 0 0 0 0 212058 0 0 SCHEDULE J, PART I, LINE 4b Barry Freedman and Susan Bernini participate in a 457(F) supplemental non qualified retirement plan. Barry Freedman received $365,000 from such plan. SCHEDULE J, PART I, LINE 7 The organization has in place a Pay for Performance Plan where certain executives may earn a percentage of such individual executive's base salary, depending upon whether he or she achieves individual goals set in advance and whether the organization meets a financial performance threshold. The actual payment made depends upon whether all or a portion of the goals have been achieved in the time frame specified. The decision as to whether incentive compensation is awarded to the eligible executives is made by the compensation committee. FORM 990, PART VI, LINE 6, 7A & 7B As per the Articles of Incorporation, the sole member for BELMONT Center FOR COMPREHENSIVE TREATMENT IS ALBERT EINSTEIN HEALTHCARE NETWORK, a PA nonprofit corporation. As SOLE member, ALBERT EINSTEIN HEALTHCARE NETWORK holds certain powers of election and approval in connection with the governing body. These powers are presented in detail in the ORGANIZATIONs governing documents which the ORGANIZATION makes available to the public upon request. FORM 990, PART VI, SECTION A, LINE 11A The Form 990 is prepared in connection with Albert Einstein Healtcare Network's independent accounting firm, PricewaterhouseCoopers LLP and is reviewed internally by Albert Einstein Healthcare Network's management. The Form 990 is then provided to the Audit Committee of the Governing Body for review and approval before filing. FORM 990, PART VI, SECTION B, LINE 12C In accordance with Organization Policy, each member of the Board of Trustees, all Key employees and officers are required to complete a comprehensive conflict of interest disclosure for review by the Governance Committee of the Board of Trustees. Any actual or potential conflicts of interest are discussed and resolved in accordance with specific guidelines and reported to the Board of Trustees. FORM 990, PART VI, SECTION B, LINE 15 The Board of Trustees of Albert Einstein Healthcare Network, the sole member of BELMONT Center for comprehensive treatment, is responsible for compensation matters and has delegated the responsibility for compensation to the compensation committee of the AEHN Board of trustees. Independent members of the Compensation Committee review and approve the compensation for the CEO and all other officers and key employees of BELMONT CENTER FOR COMPREHENSIVE TREATMENT. The Compensation Committee requires that one or more independent compensation experts review the compensation of all such persons to determine that such compensation is appropriate and reasonable and such independent expert uses applicable comparability data. The Committee reviews the reports of the independent experts in detail and documents the data reviewed, the deliberation and discussion contemporaneously. The decision as to whether incentive compensation is awarded to the eligible executives is made by the comp committee. FORM 990, PART VI, SECTION C, LINE 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. FORM 990, PART VII, SECTION A, COLUMN B The officers devote their time to all of the organizations within Albert Einstein healthcare network. As such, the total hours worked by the officers, across all of the organizations, cumulatively represent their full-time employment status. FORM 990, PART X, LINE 20 The Series '09 Bonds are owned by Albert Einstein Healthcare Network (EIN 23-2290323): the debt is recorded on the books of the following affiliated companies: - Albert Einstein Medical Center (EIN 23-1396794) @ 97.272% - Belmont (EIN 23-1352200) @ 2.728% FORM 990, PART XI, Line 5 Change in Unrealized Gains on Investments -470,299 ALBERT EINSTEIN HEALTHCARE NETWORK 5501 OLD YORK ROAD PHILADELPHIA PA 19141 232290323 HEALTHCARE PA 501(C)(3) 11B NA ALBERT EINSTEIN MEDICAL CENTER 5501 OLD YORK ROAD PHILADELPHIA PA 19141 232225809 HEALTHCARE PA 501(C)(3) 3 AEHN EINSTEIN PRACTICE PLAN INC 5501 OLD YORK RD PHILADELPHIA PA 19141 232664784 HEALTHCARE PA 501(C)(3) 11A AEHN EINSTEIN COMMUNITY HEALTH ASSOCIATES 5501 OLD YORK ROAD PHILADELPHIA PA 19141 232760086 HEALTHCARE PA 501(C)(3) 11A AEHN GHMC MANAGEMENT INC 101 E OLNEY AVENUE EINSTEIN PLAZA PHILADELPHIA PA 19141 232225809 HEALTHCARE PA 501(c)(3) 11A AEHN EINSTEIN MEDICAL CENTER MONTGOMERY 5501 OLD YORK ROAD PHILADELPHIA PA 19141 204193243 HEALTHCARE PA 501(C)(3) 3 AEHN FRIENDS OF MOSS REHAB 12th Streets Tabor Road Philadelphia PA 222483287 222483287 HEALTHCARE PA 501(C)(3) 11A AEHN MONTGOMERY HOSPITAL 1301 Powell St Norristown PA 19401 231352193 HEALTHCARE PA 501(C)(3) 3 AEHN MONTGOMERY HEALTH FOUNDATION 1330 Powell St STE 309 Norristown PA 19401 222456265 HOSP SUPPORT PA 501(c)(3) 11B AEHN FORNANCE PHYSICIAN SERVICES INC 1330 Powell ST Norristown PA 19401 232275991 HEALTHCARE PA 501(C)(3) 11A AEHN MONTGOMERY HOSPITAL WORKERS COMPENSATION 1301 Powell ST Norristown PA 19401 232351775 HEALTHCARE PA 501(C)(3) 11A AEHN BROADLINE RISK RETENTION GROUP 100 Bank St Burlington VT 05401 272583356 INSURANCE VT 501(C)(3) 11A AEHN MONTGOMERY HOSPITAL SELF INSURED TRUST 1301 Powell St Norristown PA 19401 556151681 INSURANCE PA 501(C)(3) 11A AEHN EINSTEIN HEALTHCARE SYSTEMS INC 101 Olney Avenue Philadelphi PA 19120 232314938 HOLDING COMPANY PA AEHN C CORP 3785 1490502 1.00000 REHAB VENTURES INC 1200 W Tabor Road Philadelphia PA 19141 232619394 HOLDING COMPANY PA AEMC C CORP -1927 1847905 1.00000 CMMC INC 15 W Wood Street Norristown PA 19401 232256479 Rental Properties PA AEHN C CORP 444210 1295767 1.00000 false false false false false false false false false false false true false false false false false false