2012-11-15T15:52:57-06:00 2011-12-31 KPMG LLP 191 West Nationwide Blvd Ste 500 Columbus OH 432152568 990 2011-01-01 340827442 Parma Community General Hospital % DAVID A COOK CPA PARM 4407433000 7007 Powers Blvd Parma OH 44129 DAVID A COOK 2012-11-15 true KPMG LLP 6142492300 2011 2016-02-24 21:20:13Z David A Cook 7007 Powers Blvd Parma OH 44129 183096456 false X www.parmahospital.org X 1961 OH Parma Community General Hospital is a not-for-profit acute care hospital. The hospital provides healthcare services to the community of Parma, OH and surrounding areas. 17 17 2220 385 605489 -3344 0 0 178752551 177400865 1358179 925400 4754185 4720061 184864915 183046326 0 0 0 0 94010975 93109214 0 0 0 92618097 85540062 186629072 178649276 -1764157 4397050 184818258 183011877 113428833 124417313 71389425 58594564 X SEE SCHEDULE O 2011 REPORT (ATTACHMENT 1) false false 91799977 113536554 Nursing Services including patient care areas, operating and recovery room, central supply, outpatient and emergency room visits, adult patient days 68,562; surgical procedures 12,229; home health care visits 25,411; and emergency room visits 48,643. 51637487 63864311 Other Professional Services including laboratory, radiology, pharmacy, technical services, house staff and medical records. Laboratory procedures 1,055,139; radiology procedures 138,759; and technical service procedures 399,446. 143437464 true false false false false false false false false false true true false true true true false true false false false false false false false false true true false false true true false false false false false false false false false false false false false false false true false false true false true 145 0 2220 true true true false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false OH X DAVID A COOK CPA 4407434230 7007 POWERS BLVD Parma OH 44129 DAVID NEDRICH 4.0 X X 0 0 0 THOMAS P O'DONNELL 4.0 X X 0 0 0 JOSEPH TAL 4.0 X X 0 0 0 JACK C KRISE JR 4.0 X X 0 0 0 JOANN MASON 4.0 X X 0 0 0 ALEX I KOLER 4.0 X X 0 0 0 NANCY E HATGAS 4.0 X X 0 0 0 SHARON MARTIN 4.0 X X 0 0 0 KENT A GEIST 4.0 X 0 0 0 ERIC MOORE 4.0 X 0 0 0 JACQUELINE M PATTON 4.0 X 0 0 0 JOHN H BUNDY 4.0 X 0 0 0 MATTHEW FRANTZ DO 4.0 X 0 0 0 JENNIFER LASKY 4.0 X 0 0 0 SAMUEL W PAGANO MD 4.0 X 0 0 0 LOUIS D RIPEPI JR 4.0 X 0 0 0 DONNA THOMAS 4.0 X 0 0 0 Robert Bartholomew Jr 4.0 X 0 0 0 Scott D Curtis 4.0 X 0 0 0 Jack P Marschall 4.0 X 0 0 0 Salvatore P Sidoti DPM 4.0 X 0 0 0 TERRENCE DEIS 40.0 X 306884 0 31567 BARRY FRANKLIN 40.0 X 241158 0 23375 PAM FALASCO 40.0 X 155518 0 8133 RICHARD JACOBS 40.0 X 247670 0 6123 Kathi O'Connor 40.0 X 138319 0 27319 Robert Schmidt 40.0 X 124127 0 16346 Melissa Nemeth 40.0 X 124143 0 7877 Kevin Zupancic 40.0 X 118656 0 15172 Paula Crossmock 40.0 X 111422 0 25253 Patricia A Ruflin X 0 105780 0 1567897 105780 161165 35 true true false Anesthesia Associates PLL PO Box 1458 PAINESVILLE OH 44077 Anesthesia Mgmt 1453000 Hospitalist Management Group PO Box 645037 CINCINNATI OH 452645037 Physician Management 539413 RT 82 Enterprises LTD PO Box 74761 CLEVELAND OH 44194 LEASING COMPANY 330750 Martinsek Thacker LPA 2330 One Cleveland Center1375 E 9T CLEVELAND OH 44114 LEGAL 264560 Heartwise LLC 6525 Powers Blvd Suite 301 PARMA OH 44129 Cardiovascular mgmt 216100 10 0 IN PATIENT 621500 94300361 94300361 OUT PATIENT 621500 60042241 60042241 EMERGENCY 621500 19212186 19212186 HOME HEALTH CARE 621610 3846077 3846077 177400865 371752 371752 574990 574990 0 288714 288714 288714 288714 28788 50130 -21342 -21342 -21342 0 0 0 CAFETERIA 900099 702430 702430 PURCHASE DISCOUNTS 900099 508455 508455 ADULT CARE 900099 810040 810040 2410422 842506 605489 962427 4431347 183046326 178243371 605489 4197466 0 0 0 0 1029558 1029558 0 72046686 62114807 9931879 3928124 2946093 982031 10796563 8097422 2699141 5308283 3981212 1327071 0 537452 537452 122750 122750 0 0 0 7343819 5507864 1835955 908516 681387 227129 391519 293639 97880 2187520 1640640 546880 0 4912049 3684037 1228012 101199 75899 25300 0 42991 32243 10748 1617451 1213088 404363 0 10552137 10552137 1406271 1054703 351568 SUPPLIES 36399759 27299819 9099940 EQUIPMENT RENTAL AND MAINT. 15437407 11578055 3859352 PROVISION FOR BAD DEBTS 3097376 2323035 774341 0 DUES 287311 215483 71828 194535 145901 48634 178649276 143437464 35211812 0 11062220 9069733 0 0 0 0 20756759 19695035 0 0 0 0 0 0 4259076 3968911 1290760 1551017 230969655 153621819 79235638 77347836 13874772 13568750 39919223 40474947 0 0 1973774 1973774 12446036 15361874 184818258 183011877 37553561 43301883 0 0 0 0 56290000 54365000 0 0 0 0 0 0 0 0 19585272 26750430 113428833 124417313 X 68165146 55521896 3224279 3072668 0 0 71389425 58594564 184818258 183011877 X 4397050 -17191911 X false true true X false X false false false 12110143 12110143 126034729 82995872 43038857 7404770 2997184 4407585 83472744 67628762 15843982 1947269 0 1947269 77347836 CASH AND CASH EQUIVALENTS 12617528 F GOVERNMENT SECURITIES 12460640 F ACCRUED INTEREST 281326 F CORPORATE BONDS 15115453 F 40474947 UNAMORTIZED BOND FINANC. COST 578708 OTHER CURRENT ASSETS 1895969 BENEFICIAL INTEREST IN FDN. 3072668 RECEIVABLE FROM AFFILIATE 8889934 OTHER ASSETS 924595 15361874 0 SELF INSURANCE 7900000 ESTIMATED 3RD PARTY SETTLEMENT 1799448 LONG TERM DISABILITY PAYABLE 2524100 OTHER LIABILITIES 2674861 INTEREST RATE SWAP 6294796 INVESTMENT IN AFFILIATES 3793020 LEASE PAYABLE 1764205 26750430 183046326 178649276 4397050 -45370 -17146542 -17191912 -12794862 166006026 -45370 -16994930 -17040300 183046326 183046326 178649276 178649276 178649276 ASC 740 Effective January 1, 2007, the Association adopted guidance included in ASC 740 Accounting for Uncertainty of Income Taxes, which prescribes a more-likely than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. Under ASC 740, tax positions will be evaluated for recognition, derecognition, and measurement using consistent criteria and will provide more information about the uncertainty in income tax assets and liabilities. Based on an analysis prepared by the Association, it was determined that the application had no material effect on the recorded tax assets and liabilities or statements of operations of the Association RECONCILIATION OF CHANGE IN NET ASSETS - OTHER SCH D PART XI, LINE 8 Change in Fair Value of Derivative Instruments (4,720,883) Loss on Investment in Subsidiaries (4,246,019) Increase in Pension Liability (8,120,354) Net Assets Released From Restriction For Property And Equipment Acquisition 92,326 Change In Beneficial Interest In Foundation (151,612) ---------- Total Change in Net Assets (17,146,542) ========== RECONCILIATION OF REVENUE - OTHER SCH D PART XII, LINE 2D Change in Fair Value of Derivative Instruments 4,720,883 Loss on Investment in Subsidiaries 4,246,019 Increase in Pension Liability 8,120,354 Capital Donations (92,326) Total --------- 16,994,930 ======== true true true X true X true true false false true false 3969067 0 3969067 0.02260 10247191 7481938 2765253 0.01580 14216258 7481938 6734320 0.03840 683577 152140 531437 0.00300 667856 464920 202936 0.00120 4012828 1757694 2255134 0.01280 5364261 2374754 2989507 0.01700 19580519 9856692 9723827 0.05540 1061287 1021547 39740 0.00020 1061287 1021547 39740 0.00020 true 2348177 0 73694934 71464803 2230131 X true true 1 1 PARMA COMMUNITY GENERAL HOSPITAL

7007 POWERS BLVD PARMA OH 44129

X X X PARMA COMMUNITY GENERAL HOSPITAL 1 true true 200. true 400. true X X X X X X X true true X X X true false X X X X true X X false false 11 Medical Arts Center 3

6525 Powers Blvd Parma OH 44129

Cancer Center Surgicenter

6505 Powers Blvd Parma OH 44129

Ambulatory SRG. CTR. Seasons Of Life Residential Hospice

9511 W Pleasant Valley Road Parma OH 44129

Residential Hospice Health Education Center

7300 State Road Parma OH 44134

Health Education, Child & Elder Care Wellpointe Pavilion

303 E Royalton Road Broadview Hts OH 44147

Diagnostic and Therapy Center Ridge Park Square

7575 Northcliff Ave Brooklyn OH 44144

Diagnostic Imaging Health Education Center

7300 State Rd Parma OH 44129

HEALTH EDUCATION, CHILD AND ELDER CENTER Medicare Arts Center 4

6115 Powers Blvd Parma OH 44129

Diagnostic Imaging Community Express Care of Parma Hospital

8191 Columbia Rd Olmsted Falls OH 44138

In-Store Clinic Community Express Care of Parma Hospital

6160 Brecksville Rd Independence OH 44131

In-Store Clinic Community Express Care of Parma Hospital

6476 York Rd Parma Heights OH 44130

In-Store Clinic Part I, Line 7 Parma Hospital calculated the cost of charity care and means-tested programs using the cost-to-charge ratio derived from Schedule H, worksheet 2. The cost of other benefits was calculated using the hospital's cost accounting system. Part I, Line 7, Column F The bad debt included on form 990, Part IX, Line 25, column (A) but subtracting for the purposes of calculating the percentage report on line 7F is $3,087,376. Part II As a community hospital, Parma Hospital has a very singular purpose of serving, supporting and advocating for our local communities. This happens through direct health care services, but it also happens through economic development. Parma Hospital is the second largest employer in the city of Parma. A significant number of those employees live within Parma Hospital's six founding communities, and extended service area communities. Parma Hospital proudly supports the Parma Area Chamber of Commerce and surrounding chambers as well as the economic development efforts of the local municipalities. Research has shown the direct relationship between environmental conditions and public health so Parma Hospital understands its importance to be an economic driver in the community. Schools are another area where Parma Hospital focuses its community building activities. Supporting the school systems directly and indirectly as well as individual classroom programming enhances educational opportunities for area youth. Additionally, Parma Hospital has partnered with area teachers and other community organization to raise awareness with regard to health and wellness efforts. Part III, Line 4 The cost of bad debt is calculated using a cost to charge ratio. Annual allowances are made for estimated doubtful accounts based on historical experience and adjusted for economic conditions. Part III, Line 8 Medicare cost reported on Line 6 is derived from the hospital's cost accounting system. Part III, Line 9B If a patient qualifies for a 100 % financial assistance discount, collection of the account is not pursued. If a patient receives a partial discount for financial assistance, any remaining balance is treated in accordance with the hospital's collection policy. A payment plan can be established to assist them in meeting their obligation. Part V, Section B, line 19d When determining the maximum amount the hospital will charge FAB - eligible individuals as well as other patients without insurance, the hospital uses either Medicare rates, flat rates or a percentage discount depending on the service provided. These fees are set at or below commercial rates for similar services. Part VI, Line 2, Needs Assessment Parma Hospital uses several resources to determine the healthcare needs of the community in which it serves. The Hospital works with the Cuyahoga County Board of Health, the Academy of Medicine, Cuyahoga Community College, the Parma Area Collaborative Family Services, local schools, the Y.M.C.A. and others to coordinate community wellness and education programs. Part VI, Line 3, Patient Education of Eligibility for Assistance Parma Community General Hospital (PCGH) is committed to providing free care under the Ohio Hospital Care Assurance Program (HCAP) as well as additional charity care and financial assistance to persons who have healthcare needs and are uninsured, underinsured, ineligible for a government program, or otherwise unable to pay, for medically necessary care based on their individual financial situation. During patient registrations, self pay patients are given a Financial Assistance Application and an explanation of the form and the Ohio Hospital Care Assurance Program. Applications are also sent to patients with a copy of their bill. The PCGH Customer Service Center also mails charity applications upon patient request. In addition to these efforts, our website publicizes our Hospital Charity and Financial Assistance Policy. The hospital also works directly with Parma Health Ministry, a program supported by the Hospital's Foundation, to provide members of our community who are experiencing economic hardship with access to appropriate medical care. Care provided through the ministry is provided free of charge and reported in the Hospital's charity amounts. Part VI, Line 4, Community Information Parma Community General Hospital is an independent, not-for-profit hospital founded in 1961 by six communities in southwestern Cuyahoga county. The hospital serves more than 350,000 people in southern Cuyahoga and northern Medina counties. The majority of the Hospital's patients come from the cities of Parma, Parma Heights, Seven Hills, Middleburg Heights, North Royalton and Independence. Part VI, Line 5, Promotion of Community Health A strong sense of community is evident at Parma Hospital. So much so that the feeling throughout the organization is that we are the community, taking care of the community. It starts at the foundation. Each of Parma Hospital's six founding communities are represented on the Board of Directors. Mayors from each city appoint members of their respective communities to the Board. The medical staff of Parma Hospital is an open medical staff, and largely made up of independent physicians. 2011 was a milestone year for Parma Hospital as we celebrated our 50th anniversary and there is an impressive history of award-winning care we've been recognized for along the way. Some of the most notable are Becker's 20 Best Community Hospitals; numerous HealthGrades awards for clinical excellence, including being named the Number One Hospital in Ohio for Coronary Intervention Procedures; and the Gold Seal of Approval by the Joint Commission for stroke care and joint replacement. Proud accomplishments also include a heart attack treatment record door-to-balloon time of 9 minutes, being the official hospital of the Lake Erie Monsters hockey team, and offering technological advancements like robot-assisted surgery in our community members' own backyard. Parma Hospital has been on the forefront of developing programs that help an aging population live long, active independent lives. Designed as an alternative to nursing homes, Parma Hospital's ElderCenter participants, ranging in age from 18 to 100+ with varying ability levels, receive a personalized plan of care tailored to meet his or her individual social, emotional, recreational, physical and mental needs along with medication management and support groups. ElderCenter programming includes 1) The Club - A weekly retreat for individuals experiencing mild memory loss, The Club provides a structured social program that meets every weekday. Members may have mild cognitive impairment or be entering the early stages of Alzheimer's Disease, suffering some losses such as job skills, social status, initiative and judgment.; 2) Club S.O.D.A. - A daily program of Service, Opportunities & Development for Active Young Adults who can benefit from a structured, supervised program, Club S.O.D.A. is designed for members ages 18 to 49; 3) Designed Around You (D.A.Y.) - Another innovative program initiated by ElderCenter, D.A.Y. provides eight weeks of graduated day care to ease the transition between a hospital stay and returning to community living. Outreach is another emphasis of our community health promotion, whether its blood pressure screenings, flu vaccinations, support group or wellness initiatives like the local 5k runs, Parma Hospital is invested in helping the community maintain its good health, as well as aiding those when they are ill or injured. X X X false false false false false false false false false TERRENCE DEIS 296622 0 0 0 10262 0 8308 0 26074 0 341266 0 0 0 BARRY FRANKLIN 238782 0 0 0 2376 0 0 0 25820 0 266978 0 0 0 PAM FALASCO 153219 0 0 0 2299 0 1546 0 8158 0 165222 0 0 0 RICHARD JACOBS 246400 0 0 0 1270 0 0 0 8422 0 256092 0 0 0 Kathi O'Connor 134428 0 0 0 3891 0 1442 0 27287 0 167048 0 0 0 Patricia A Ruflin 0 0 0 0 0 105780 0 0 0 0 0 105780 0 105780 PARMA OH HOSP IMPROVE REV 2006 ISSUE A BONDS 340827442 0701747CW 2006-06-01 38995000 Advance Refund Prior Bonds true false false PARMA OH HOSP IMPROVE REV 2006 ISSUE B BONDS 340827442 701747CX3 2006-06-01 26010000 Purchase Assets from Port. Aut false false false 0 0 38995000 0 0 0 0 0 279980 0 0 0 2007 false true true true 0 0 26010000 219793 0 0 0 0 2204001 11703919 0 0 2007 true true true true false false false false true 0.00024 0.00000 0.00024 true false false false false true 0.00000 0.00000 0.00000 true false true true MERRILL LYNCHB OF A 25. false 0 false false false true true MERRILL LYNCHB OF A 25. false 0 false false 2011 REPORT Parma Community General Hospital is a not-for-profit acute care hospital. The Hospital provides healthcare services to the community of Parma, Ohio and surrounding areas. The hospital provided $10,186,045 in charity care in 2011. The Hospital operates a 24 hour emergency room, facilitates the advancement of medical education, and provides various community health services at no charge to the public including health education classes, speeches, facilities for education and training of various healthcare professionals and articles published in area newspapers and magazines. During 2011, the hospital had 14,987 admissions; 48,643 emergency room visits; 4,029 outpatient surgical procedures; 25,411 home healthcare visits; and 419 newborn deliveries. 990 Review Process 990 Part VI, line 11B THE DATA AND INFORMATION NECESSARY TO PREPARE THE FORM 990 WAS COMPILED BY PARMA COMMUNITY GENERAL HOSPITALS ACCOUNTING GROUP. KPMG AS EXTERNAL TAX PREPARERS, USED THIS INFORMATION TO PREPARE THE FORM 990. THE FINANCE DIRECTOR AND CFO PROVIDE CORRECTIONS IF NECESSARY. THE COMPLETED FORM 990, INCLUDING REQUIRED SCHEDULES, IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. CONFLICT OF INTEREST POLICY 990 PART VI, LINE 12 AN ANNUAL CONFLICT OF INTEREST LETTER IS PROVIDED TO OFFICERS, TRUSTEES, AND CERTAIN EMPLOYEES, AND IS REQUIRED TO BE COMPLETED AND SIGNED BY EACH INDIVIDUAL. COMPENSATION 990 PART VI, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVES OF THE ORGANIZATION. THE COMMITTEE HAS ACCESS TO RECOGNIZED SURVEYS, REPORTS, AND OTHER INFORMATION RELATED TO COMPARABLE POSITIONS. Disclosure 990 Part VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 990 Part XI, Line 2B THE PARMA COMMUNITY GENERAL HOSPITAL ASSOCIATION AND SUBSIDIARIES FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS BY KPMG. 990 Part XI, Line 5 Loss on investments in subsidiaries (4,246,019) Net unrealized gains and losses on trading securities (45,370) Change in fair value of derivative instruments (4,720,883) Incresase in pension liability (8,120,354) Net assets released from restriction for property and Equipment acquisition 92,326 Change in beneficial interest in Foundation (151,612) ------------ Total (1,191,911) Parma Hospital Healthcare Foundation 7007 Powers Blvd Parma OH 44129 341626664 SUPPORT ORG OH 501(C)(3) 11, TYPE 1 NA false Royalton Senior Living Inc 7007 Powers Blvd Parma OH 44129 562314071 ELDERLY CARE OH 501(C)(3) 9 NA false PRL Corporation 7007 Powers Blvd Parma OH 44129 341499245 BUILDING MGMT OH NA C Corp -1768161 22767969 1.00000 Powers Professional Corporation 7007 Powers Blvd Parma OH 44129 341735290 MEDICAL SERVI OH NA C Corp -2425166 4210706 1.00000 true true true true false false false false true true true false false true false true true true PRL CORPORATION (GUARANTEE) d 12310000 Debt Balance PRL CORPORATION (APIC) b 109330 2011 Activity PRL CORPORATION (MGMT FEE) r 122500 2011 Activity PRL CORPORATION (Rental Income) a 175900 2011 Activity Powers Professional Corp (MGMT FEE) r 46330 2011 Activity Powers Professional Corp (Transfer to PPC) q 1713481 2011 Activity