2022-09-12T14:20:31-04:00 2021-10-31 Steven M DeRouen & Associates LLC 2720 Rue de Jardin Ste 300 Lake Charles LA 70605 990 2020-11-01 720491106 West Louisiana Health Services Inc WEST PO Box 730 DeRidder LA 70634 Darrell Kingham CFO 3374627409 2022-09-01 true Darrell Kingham Steven M DeRouen P01050140 3375134915 2022-09-12 X 0 00 AAL1 IAL1 2020 2023-04-26 12:10:37Z Beauregard Health System William Barrow II 59766879 false X www.beauregard.org X 1946 LA To provide medical care and health programs by operating a 49 bed facility and 4 Rural Health Clinics (RHC) for Hospital Service District 2 of Beauregard Parish and 5 physician clinics; recruit and employ physicians in HPSA. 10 10 512 46 0 0 0 48479086 53606581 36423 1934578 584925 4225720 49100434 59766879 0 0 2285775 0 0 0 46772468 58026656 49058243 58026656 42191 1740223 16426615 13863285 8221898 3918345 8204717 9944940 To provide medical care and health programs by operating a 49 bed facility and 4 Rural Health Clinics (RHC) for Hospital Service District 2 of Beauregard Parish and 5 physician clinics; recruit and employ physicians in HPSA. 58026656 Operated a 49 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 1,367 inpatients for 5,640 days; 337 newborns; 1,693 surgeries; 19,210 ER visits; and 50,779 outpatients. 76.3% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. Operated Beauregard Physician Group which consists of five physician clinics which provide medical services to Beauregard Parish. 58026656 true false false false false false false false true false false false true false 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 true false false false false false true 64 0 true 512 true false false false false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X Darrell L Kingham CPA CFO 3374627100 600 South Pine Street Deridder LA 70634 William Barrow II Chief Executive Officer 40.00 0.00 X 589674 0 22766 David Brown Physician 40.00 0.00 X 564506 0 25473 Chuen Kwok Physician 40.00 0.00 X 557320 0 22766 James Rudd Jr Physician 40.00 0.00 X 518388 0 26385 Jennifer McCann Physician 40.00 0.00 X 427731 0 26385 Steven Farquhar Physician 40.00 0.00 X 340086 0 26385 Traci Thibodeaux Chief Operating Officer 55.00 0.00 X 248399 0 24752 Darrell Kingham Chief Financial Officer 55.00 0.00 X 234107 0 20363 Alex Manitzas Director of Pharmacy 40.00 0.00 X 162081 0 18814 Rev George L Glass Board Member 2.00 0.00 X 0 0 0 Danny Kyle Secretary 2.00 0.00 X 0 0 0 Jim Morris Board Member 2.00 0.00 X 0 0 0 Jared Morris Board Member 2.00 0.00 X 0 0 0 Thomas Shirley DDS Board Member 2.00 0.00 X 0 0 0 Chris Granger Board Member 2.00 0.00 X 0 0 0 Charlie Lestage President 2.00 0.00 X 0 0 0 Kathryn Shirley Board Member 2.00 0.00 X X 0 0 0 David ONeal Board Member 2.00 0.00 X X 0 0 0 Ed ONeal Vice President 2.00 0.00 X X 0 0 0 James Armetta Director of Rehab Services 40.00 0.00 X 0 0 0 Anita Thibodeaux Chief Nursing Officer 40.00 0.00 X 0 0 0 3642292 0 214089 9 false true false Cal Lung and Sleep LLC 4101 Ferwood Lake Charles LA 70605 Phys Service 1102084 James Rudd Sr MD LLC 206 West 5th Deridder LA 70634 Physician Services 596198 Youngs Professional 200 Greenleaves Mandeville LA 70448 Anesthesia 448014 Vanguard Resources 6500 US Hwy 281 Spring Branch TX 78070 Contract Maint 262245 TEGRIA 1255 FOURIER DR Madison WI 53717 IT Implementation 687091 13 Reimbursement from Hosp 900099 51377915 51377915 Patient services 621400 2209336 2209336 UPL FMP Supp Payments 621400 19330 19330 53606581 1934578 1934578 PPP Loan Forgiveness 900099 4130467 4130467 Other income 900099 95253 95253 4225720 59766879 59766879 0 0 HSD 2-Salaries and Benefits 25318112 25318112 HSD 2-Supplies and Other 13736939 13736939 HSD 2-Prof and Contractual 10973963 10973963 Donation to HSD 2 4130467 4130467 3867175 3867175 58026656 58026656 0 0 7367758 2906104 231350 502199 6549 14678 43272 57511 4181395 8477933 2649215 1947076 1904860 16426615 13863285 4091431 3918345 4130467 8221898 3918345 X 8204717 9944940 8204717 9944940 16426615 13863285 1740223 0 X false true X true true true X 7935 62 7997 7873 32 7905 7826 47 7873 7780 46 7826 7731 49 7780 1.00000 false false Due From Hospital Service District 72209 Other Receivables 198304 Other assets 1100000 Investment in subsidiaries 534347 1904860 true true true X true X true false false 4953794 4953794 12425519 12425519 17379313 17379313 82446 82446 157197 157197 8240592 6323882 1916710 8480235 6323882 2156353 25859548 23703195 2156353 113956 113956 113956 113956 true 3763156 631502 8686107 10192277 -1506170 X true true 1 1 Hospital Service District 2 600 South Pine Street Deridder LA 70634 X X X 1 Hospital Service District 2 1 false false true X X X X X X X X 20 true false false true X www.beauregard.org X true 20 true www.beauregard.org false true X 200.00 X X X true true X X X X true X www.beauregard.org X www.beauregard.org X www.beauregard.org X X X X true X true X true false false Facility Group Part V line 7d NA Facility Group Part V line 20e NA Facility Group Part V line 5 The hospital took into account input from persons representing the community through a 3 phase plan. The 1st phase sampled 400 residents of Beauregard and Vernon Parishes for telephone interviews and data collection. The 2nd phase included sampling 20 employers of the local area and performing telephone interviews and data collection. Finally, the 3rd phase consisted of meetings with community leaders who reviewed community resident and employer survey perceptions and included roundtable group discussions. The final meeting used a group discussion format to prioritze the community healthcare needs. Community members that participated included individuals from various local banks, non-profit organizations, local government, local public health professionals, and community leaders. Facility Group Part V line 3j NA Facility Group Part V line 18e NA Facility Group Part V line 19e NA Facility Group Part V line 21d NA Facility Group Part V line 21c NA 9 Beauregard Family Medical Ctr 501 S Pine St Deridder LA 70634 Physician Clinic Beauregard Womens Health Ctr 206 W 5th St Deridder LA 70634 Physician Clinic Beauregard Urgent Care LLC 200 W 5th St Deridder LA 70634 Physician clinic Beauregard Medical and Surg 301 S Washington St Deridder LA 70634 Physician Clinic Beauregard Internal Medicine 495 W 8th St Deridder LA 70634 Physician Clinic Beauregard Urology Center LLC 316 W 7th Street Deridder LA 70634 Physician Clinic Beauregard Surgery Center LLC 600 S Pine Street Deridder LA 70634 Physician Clinic Family Healthcare of Beau 403 W 8th Street Deridder LA 70634 Physician Clinic Beauregard Foot and Ankle Asso 1108 Port Arthur Terrace Leesville LA 71446 Physician Clinic 01. Costing methodology explanation (Part I, line 7) Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, as reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also dervied from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F, and 7G are actual costs per records. Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, as reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also dervied from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F and 7G are actual costs per records. 02. Subsidized health services costs (Part I, line 7g) Part I, Line 7g- In accordance with identified community needs the Hospital had recruited physicians to service in the community, which is an a professional shortage area (HPSAA). Subsidzed health services include subsidies of $1,916,712 to 8 clinics which provide podiatry, orthopedic, surgical, urology, internal medicine, OB GYN, and family practice services to the community, and to an urgent care center. 03. Bad debt description footnote (Part III, line 4) The accounting policy of the Hospital regarding bad debts states that the allowance method in accounting for bad debts is used. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Managements evaluation of the adequacy of the allowance is based on a continuting review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients abiltiy to pay, and current economic conditions. 04. Allowable Medicare costing methodology (Part III, line 8) Part III, Line 8 - The costing metholology for Medicare was derived from the Medicare Form CMS-2552 filed for the FYE 10-31-21. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital view the Medicare shortfall as a community benefit as all Hospital patients are accepted regardless of reimbursement. 05. Collection practices (Part III, line 9b) Part III, Line 9b - Regarding collection practices to be followed for patients who are known to qualify for financial assistance, the Hospital tries to conduct a pre-admission interview with the patient or gurantor prior to admission when possible. Potentialcharity care patients are offered the opportunity to apply for charity care at the time of admission. Outpatients and ER patients are sent a notification about charity care through the mail. Patients with no insurance receive a letter within 30 days of service, stating that the Hospital has given them a 52% discount and that they are responsible for the balance of the bill. The letter also states that the Hospital has a charity care/financial assist prog and gives the contact persons name and phone number to obtainan application. The letter also gives the name and number to apply for Medicaid at the Hospital. The letter states the account balances that is due and that payments can be spread over 12 to 18 months. It also states that failure to pay the bill or set up financial arrangements will result in addtional collection efforts. A second letter in the following month is sent that states their account is delinquent, is due and failure to respond will result in further collection action. If no response, a third letter is sent stating their account is deliquent and is being reviewed to go to an outside collection agency. A final notice is sent stating this is a final notice, failure to pay will result in the account being placed with a collection agency, and that they must have an authorized financial agreement with the Hospital to stop the account from being placed with an outside collection agency. 06. Community building activities (Part II) In accordance with identified community needs the Hospital trained and recruited physicians and registered nurses to serve in the community, which is in a professional shortage area (HPSA). 07. Needs assessment (Part VI, line 2) The Hospital assesses the health care needs of the community through various studies, discussions with community leaders, and patient demand. 08. Patient education (Part VI, line 3) See Collection Practices explanation (Part III, line 9b). 09. Community information (Part VI, line 4) The Hospital primarily services Beauregard Parish in Louisiana which consists of a rural population. 10. Promoting community health (Part VI, line 5) The Organization operated a 49 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 1,367 inpatients for 5,640 days; 337 newborns; 1,693 surgeries; 19,210 ER visits; and 50,779 outpatients. 76.34% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community. 11. Affiliated health care system (Part VI, line 6) The Organization is not part of an affiliated health care system. 12. Related organization annual community benefit report (Part I, line 6a) The Community Benefit report is made available to the public upon request and on its website. 13. Part III, line 2 The Organization uses the allowance method in accounting for its uncollectible accounts. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Managements evaluation of the adequacy of the allowance is based on acontinuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients ability to repay, and current economics conditions. Estimated and known uncollectible accounts are charged off to bad debt expense. 14. Part III, line 3 The bad debt expense attributable to patients eligible under the Organizations Financial Assistance Policy is determined through the following calculation: Total Self-Pay/Indigent Gross Revenue $6,881,270Less Charity Care on General Ledger at 10/31/2021 (5,249,440)Subtotal $1,631,830Less 52% Discount Given to All Non-Insured Patients (848,552)Subtotal 783,278Less Patient Payments Percentage of 2.20564% (151,776)Sch. H, Part II, Section A Line 3 Calculation Total $631,502 15. Debt expense included (Part I, line 7, col(f)) Bad debt expense of $3,763,156 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accopted accounting principles. 16. State filings (Part VI, line 7) The Organization files community benefit reports in the State of Louisiana. X true true X X X X false false false false false false false true false William Barrow II Chief Executive Officer 324635 265039 14250 8516 612440 Jennifer McCann Physician 411121 16610 14250 12135 454116 Darrell Kingham Chief Financial Officer 227628 6479 11847 8516 254470 David Brown Physician 555501 9005 13338 12135 589979 Chuen Kwok Physician 548320 9000 14250 8516 580086 Alex Manitzas Director of Pharmacy 157822 4259 6679 12135 180895 Traci Thibodeaux Chief Operating Officer 238299 10100 12617 12135 273151 Steven Farquhar Physician 325976 14110 14250 12135 366471 James Rudd Jr Physician 450278 11955 56155 14250 12135 544773 Benefit information (Part I, line 1a) Hospital gym memberships are free to all hospital employees. Other non-fixed payments (Part I, line 7) Bonus and incentive compensation was provided to the listed individuals based on employee performance and evaluation criteria. This evaluation is performed following the end of each fiscal year and also incorporates the achievement of predetermined goals in community health, quality and various financial indicators. The bonus and incentive compensation is approved by Hospital leadership personnel and in some cases, the Board of Directors.Other reportable compensation is derived from the Biote Program. Form 990 governing body review Part VI line 11 The Form 990 is reviewed by the board of directors prior to issuance. Conflict of interest policy compliance Part VI line 12c Every January, a Conflict of Interest Questionaire is completed by each trustee. These documents are reviewed and retained in the Board of Trustees files. CEO executive director top management comp Part VI line 15a The Board of Trustees Executive Committe conducts an annual performance evaluation following the end of each fiscal year. Comparable compensation data for CEOs at other similiarly situated organizations is used. Resources include the VHA Gulf States CEO Compensation Survey, the Hay Group Hospital Compensation Report, the Jackson Survey for quality goals, Health Stream Emloyee Satisfaction, Emergency Department, Inpatient, Same Day Surgery, Lab and Radiology Satisfaction Surveys, and other various reports. The CEOs compensation is criteria based. A bonus is dependent on achieving goals in community health, quality and financial areas. A analysis of salary history, employee retention and self evaluation is also considered. Other officer or key employee compensation Part VI line 15b Annual employee evaluations are conducted in November of each year. These evaluations consider the employees achievement of goals, salary, and expense budgets, compliance with quality controls and Joint Commission, performance and competency, and other criteria based objectives in determining remuneration. In addition, the CEO also considers the following salary surveys: VHA Department Head Survey, Louisiana Hospital Salary and Benefits Survey, Greater New Orleans Society for Healthcare Human Resources Administration Executive Director and Management Survey. Governing documents etc available to public Part VI line 19 Information is available upon request. Beauregard Urology Center LLC 316 West 7th Street DeRidder LA 70634 464032845 Physician Services LA N/A Beauregard Surgery Center LLC 302 West 6th Street DeRidder LA 70634 463989360 Physician Services LA N/A Family Healthcare of Beauregard LLC 403 West 8th Street DeRidder LA 70634 471014808 Physician Services LA N/A Beauregard Urgent Care LLC 205 W 5th St Deridder LA 70634 Physician Services LA N/A