2023-08-22T14:30:33-07:00 2022-12-31 720979212 Lester Miller & Wells 3600 Bayou Rapides Alexandria LA 71303 990 2022-01-01 721479692 SPRINGHILL MEDICAL SERVICES INC DBA SPRINGHILL MEDICAL CENTER SPRI 3185391001 2001 DOCTORS DRIVE SPRINGHILL LA 71075 Pete Johnson CEO 2023-08-09 true Pete Johnson 999009999 true Robert G Miller P00523509 3184871450 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 2001 DOCTORS DRIVE SPRINGHILL LA 71075 29737268 false X www.smccare.com X 2000 LA PATIENT CENTERED CARE FROM OUR FAMILY TO YOURS 11 11 307 35 0 4071000 2164956 26212656 25735086 528507 37265 2060691 1799961 32872854 29737268 0 0 14640593 14811685 0 0 11949722 10833743 26590315 25645428 6282539 4091840 19141665 20662356 4597214 2026065 14544451 18636291 PATIENT CENTERED CARE FROM OUR FAMILY TO YOURS false false 21762653 SEE SCHEDULE O 21762653 true false false false false false false false false false true false false false true false false false 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 false false false false true 34 0 true 307 true false false false false false false false 0 false false false false false false false X 11 11 false false false false false false true true true false false true true true true true true true true true false X SPRINGHILL MEDICAL CENTER 3185391001 2001 DOCTORS DRIVE SPRINGHILL LA 71075 MICHELLE PARDUE MD FAMILY PRACTICE 36.00 0.00 352778 0 16834 OMAR GUTIERREZ MD FAMILY PRACTICE 36.00 0.00 325485 0 28952 VINCENT LOCOCO MD FAMILY PRACTICE 20.00 0.00 233009 0 27649 JERRY WAYNE SESSIONS MD FAMILY PRACTICE 20.00 0.00 216773 0 8710 PETER JOHNSON CEO 40.00 0.00 X 186369 0 28252 KRISTEN DICKINSON NP FAMILY PRACTICE 32.00 0.00 165396 0 27203 BRIAN GRIFFIN CFO 40.00 0.00 X 115944 0 28252 DAVID K ANDERSON BOARD MEMBER 1.00 0.00 X 0 0 0 WAYNE MCMAHEN BOARD MEMBER 1.00 0.00 X 0 0 0 MARY D ARMWOOD Board Member 1.00 0.00 X 0 0 0 PATRICIA A MCMURRAY BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT C BUSH Treasurer 1.00 0.00 X 0 0 0 WILLIAM RAY HUDDLESTON President 1.00 0.00 X 0 0 0 ROBERT A COLVIN Secretary 1.00 0.00 X 0 0 0 JERRY WAYNE SESSIONS MD CHIEF OF STAFF 1.00 0.00 X 0 0 0 ROBERT SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 DIANNE STEPHENS Board Member 1.00 0.00 X 0 0 0 WILLIE LYND IV Vice President 1.00 0.00 X 0 0 0 1595754 165852 22 false true false NES HEALTH P O BOX 936451 ATLANTA GA 31193 EMERGENCY ROOM COVER 829707 EVIDENTCPSI P O BOX 850309 MOBILE AL 36685 INFORMATION SYSTEMS 332476 CARDINAL HEALTH PO BOX 730112 DALLAS TX 75373 MEDICATIONS AND SUPPLIES 829707 ENTERGY P O BOX 8108 BATON ROUGE LA 70891 UTILITIES 334114 AMERICAN UNITED LIFE INSURANCE 5761 RELIABLE PARKWAY CHICAGO IL 60686 401 K CONTRIBUTIONS 27 2164956 2164956 PATIENT SERVICE REVENUE 25735086 25735086 25735086 37265 37265 0 0 27840 27840 27840 27840 0 0 0 0 340B PHARMACY 1343949 1343949 CAFETERIA 722514 84731 84731 MISCELLANEOUS 343441 343441 1772121 29737268 25735086 1837226 0 0 0 0 343486 343486 0 11445901 9726727 1719174 355115 355115 1820165 1546776 273389 847018 719796 127222 0 20851 20851 100156 100156 0 0 0 0 60304 51246 9058 154099 130953 23146 352926 299917 53009 0 0 28097 23877 4220 0 0 18472 18472 0 890650 756874 133776 398735 338845 59890 Medical Supplies and Drugs 2227304 1892763 334541 Professional consulting 2172132 2172132 BAD DEBT EXPENSE 1302193 1106604 195589 Nonmedical supplies 570878 485132 85746 2536946 2155896 381050 25645428 21762653 3882775 0 9214613 12374516 1509371 0 0 2207702 2114707 0 0 1161041 178192 494288 477066 356515 339113 14354860 9302983 4074838 5051877 0 0 0 29887 27137 93410 99748 19141665 20662356 2715547 1739090 1509371 372296 286970 5 4597214 2026065 X 14544451 18636291 14544451 18636291 19141665 20662356 4091840 X false true X true true true X 71308 71308 9240417 5244881 3995536 65172 56991 8181 4977963 4001111 976852 5051877 Rounding 5 5 29737268 29737268 29737268 25645428 25645428 25645428 true true true X true X true false false false false false 158780 158780 0.00620 6508341 6519235 2540007 6667121 9059242 158780 0.00620 29 11779 11779 0.00050 29 11779 11779 0.00050 29 6678900 9059242 170559 0.00670 true 1302193 9073 7029815 7909258 -879443 X true true SPRINGHILL HOMECARE HOME HEALTH 0.33000 1 1 SPRINGHILL MEDICAL SERVICES 2001 DOCTORS DRIVE SPRINGHILL LA 71075 WWW.SMCCARE.COM X 1 SPRINGHILL MEDICAL SERVICES 1 false false true X X X X X X X X X 22 true true true true X www.smccare.com X true 22 false false false true X 100.0000 100.0000 X X X true true X X X X true X www.smccare.com X www.smccare.com X www.smccare.com X X X X X X true X X false X X X X true false false Facility: SPRINGHILL MEDICAL SERVICES - Part V, Section B, Line 5 PART II, METHODOLOGY OF THE COMMUNITY HEALTH SURVEY - EXPLANATION OF HOW THE HOSPITAL TOOK INTO ACCOUNT INPUT FROM PERSONS WHO REPRESENT THE COMMUNITY AND THE IDENTITY OF THE PERSONS THE HOSPITAL CONSULTED: SPRINGHILL MEDICAL CENTER ESTABLISHED A STEERING COMMITTEE TO ASSIST IN THE DEVELOPMENT OF THE CHNA. THE STEERING COMMITTEE CONSISTED OF THE FOLLOWING REPRESENTATIVES FROM SENIOR MANAGEMENT: PETE JOHNSON (CHIEF EXECUTIVE OFFICER), KRISTEN COLE(CHIEF NURSING OFFICER), BRIAN GRIFFIN (CHIEF FINANCIAL OFFICER), AND DEREK MELANCON (HUMAN RESOURCES/MARKETING). THE STEERING COMMITTEE SERVED FOUR PRIMARY PURPOSES: TO IDENTIFY AND INVITE KEY COMMUNITY STAKEHOLDERS TO SERVE AS CHNA COMMITTEE MEMBERS, TO SCHEDULE, ORGANIZE, AND FACILITATE CHNA COMMITTEE MEETINGS, TO COMPILE STATISTICAL DATA FOR CONSIDERATION BY THE CHNA COMMITTEE, AND TO PREPARE THE FINAL REPORT FOR THE ORGANIZATION. THE STEERING COMMITTEE CONSCIENTIOUSLY TOOK INTO ACCOUNT THE HOSPITAL'S SERVICE AREA WHEN SELECTING THE GROUP OF INDIVIDUALS TO SERVE ON THE CHNA COMMITTEE. IN SELECTING COMMUNITY PARTICIPANTS, THE STEERING COMMITTEE CONSIDERED EACH RESIDENT'S INVOLVEMENT IN THE COMMUNITY AND ENSURED THERE WAS ADEQUATE DIVERSITY FROM THE SERVICE AREA. THE FOLLOWING COMMUNITY MEMBERS PARTICIPATED: RAY HUDDLESTON (MAYOR OF SPRINGHILL), RONNIE HEARNSBERGER (COUNCIL MEMBER/BUSINESSMAN), RHONDA TYALOR (CHAMBER MANAGER), LISA SMITH (COUNSELOR), NIKKI REEVES (BRANCH MANAGER CARTER CREDIT), KINDLE MASTERS (CHAMBER BOARD MEMBER), DR. MICHELLE PARDUE (PHYSICIAN), RAYMOND ROBERTSON (RETIRED PHARMACIST), LINDA MCDANIEL (MAIN STREET MANAGER), KRISTIN DICKINSON (FNP-BC), DR. J. WAYNE SESSIONS (PHYSICIAN), TIM MOUSER(MAYOR OF SHONGALOO), VICKY SHYNE (RETIRED CHILD WELFARE), DIANE BLAKE (MARKETER, SMC), MARY ARMWOOD (NURSE EDUCATOR), AND KAREN BUDWAH, RN (GERIATRIC PSYCH)ALSO SERVED ON THE CHNA COMMITTEE. THE CHNA COMMITTEE UTILIZED A SURVEY PROCESS TO GATHER COMMUNITY INPUT. THERE WERE 220 SURVEYS COLLECTED FROM PAPER AND ONLINE SOURCES. THE SUMMARY OF SURVEY RESULTS BEGIN ON PAGE 5 OF THE ATTACHED 2022 COMMUNITY HEALTH NEEDS ASSESSMENT. ALSO, INCLUDED IN THE CHNA ARE SEVERAL CHARTS OF INDICATORS, MORTALITIES, CHNA COMMITTEE RECOMMENDATIONS OF PRIORITIES AND STRATEGIC IMPLEMENTATION PROCESSES. FURTHERMORE, SPRINGHILL MEDICAL CENTER'S VISION IS TO BE EVERY PATIENTS' FIRST CHOICE FOR HELATHCARE EXCELLENCE AND TO ADAPT AND EXPAND SERVICES TO CREATE HEALTHIER COMMUNITIES. Facility: SPRINGHILL MEDICAL SERVICES - Part V, Section B, Line 6a PART I, LINE 6a - COMMUNITY BENEFIT REPORT: SEE ATTACHED CHNA. SMC DOCTORS CLINIC 401 11TH ST NE SPRINGHILL LA 71075 PROVIDER BASED RURAL HEALTH CLINIC NORTH WEBSTER MEDICAL CLINIC 106 TRI STATE DRIVE SAREPTA LA 71071 PROVIDER BASED RURAL HEALTH CLINIC BRADLEY MEDICAL CLINIC 409 WOODRUFF STREET BRADLEY AR 71826 PROVIDER BASED RURAL HEALTH CLINIC Part I, Line 3c - Charity Care Eligibility Criteria (FPG Is Not Used) 100% to 200% FPG Discounted Part I, Line 7 - Explanation of Costing Methodology SPRINGHILL MEDICAL SERVICES, INC. (SMC) USED A CALCULATED COST TO CHARGE RATIO PER WORKSHEET 2 IN THE INSTRUCTIONS FOR FORM 990 SCHEDLE H PUBLISHED BY THE INTERNAL REVENUE SERVICE FOR (A), (B), (C), AND (G). ACTUAL COST INCURRED WAS USED FOR (E) AND (F). Part I, Line 7, Column F - Explanation of Bad Debt Expense The Hospital adopted ASC 606 during fiscal year 2020. As a result of that adoption, estimated uncollectible amounts due from these patients are generally considered implicit price concessions, presented as a direct reduction to patient service revenue, and not presented separately as provision for bad debts. The provision for bad debts is determined considering historical experience, trends in health coverage, geographical data, and other collection indicators. THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT IS RELATED TO BAD DEBT STATES "The Hospital also provides services to uninsured patients, and offers those uninsured patients a discount, either by policy or law, from standard charges. The Hospital estimates the transaction price for patients with deductibles and coinsurance and from those who are uninsured based on historical experience and current market conditions. The initial estimate of the transaction price is determined by reducing the standard charge by any contractual adjustments, discounts, and implicit price concessions. Subsequent changes to the estimate of the transaction price are generally recorded as adjustments to net patient service revenue in the period of the change. For 2021 and 2020, adjustments were recognized due to changes in the Hospitals estimates of implicit price concessions, discounts, and contractual adjustments for performance obligations satisfied in prior years were not significant. Subsequent changes that are significant and determined to be the result of an adverse change in the patients ability to pay, determined on a portfolio basis, are recorded as bad debt expense.Consistent with the Hospitals mission, care is provided to patients regardless of their ability to pay. Therefore, the Hospital has determined it has provided implicit price concessions to uninsured patients and patients with other uninsured balances (for example, copays and deductibles). The implicit price concessions included in estimating the transaction price represent the difference between amounts billed to patients and the amounts the Hospital expects to collect based on its collection history with those patients."THE RATIONALE FOR INCLUDING ANY PORTION OF BAD DEBT AS COMMUNITY BENEFIT IS PRIMARILY DUE TO SMC'S RURAL LOCATION AND PROVIDING ACCESS TO PATIENTS EVEN THOUGH THEY ARE UNWILLING TO PAY OR THEY ARE UNABLE TO PAY BUT ARE UNWILLING TO FOLLOW OUR FINANCIAL ASSISTANCE PROGRAM. BY NOT BLOCKING ACCESS TO CARE, SMC KEEP THE COMMUNITY HEALTHY. Part III, Line 4 - Bad Debt Expense NOTE 11 NET PATIENT SERVICE REVENUE Part III, Line 8 - Explanation Of Shortfall As Community Benefit TREATING MEDICARE PATIENTS AND FUNDING THE ASSOCIATED SHORTFALLS ARE CONSIDERED PART OF THE FINANCIAL OBLIGATION OF SMC. COSTS OF TREATING MEDICARE PATIENTS AND THE RELATED COMMUNITY BENEFIT ARE DETERMINED BASED ON REIMBURSEMENT REPORTS FILED WITH MEDICARE. Part VI, Line 2 - Needs Assessment SMS,INC. ASSESSES THE NEEDS OF THE COMMUNITY THROUGH A COLLABORATION BETWEEN PHYSICIANS, CASE MANAGERS, AND OUTREACH COORDINATORS WHO SPEND TIME IN THE COMMUNITY PROVIDING EDUCATION, WELLNESS TESTS, AND ASSESSMENTS OF PATIENTS WITH CERTAIN DIAGNOSES. NEEDS ASSESSMENT IS ALSO ACCOMPLISHED THROUGH PARTICIPATON IN SPRINGHILL COMMUNITY NETWORK AND THE SENIIOR FRIENDS 50+ COMMUNITY GROUP. Part VI, Line 3 - Patient Education of Eligibility for Assistance SMS,INC. D/B/A SMC STRIVES TO INFORM AND EDUCATE ALL OUR UNINSURED PATIENTS THAT PRESENT TO OUR FACILITIES ABOUT OUR FINANCIAL ASSISTANCE POLICY. UNINSURED PATEINTS ARE EDUCATED ON MEDICAID AND OUR CHARITY CARE PROGRAM WHEN THEY PRESENT TO OUR FACILITY AS EMERGENCY, OUTPATIENT, OR INPATIENT. WE HAVE SEVERAL MEDICAID APPLICATION REPRESENTATIVES AT OUR FACILITY THAT CAN TAKE APPLICATIONS FOR MEDICAID AND PATIENTS ARE GIVEN INFORMATION ON HOW TO APPLY. PATIENTS ARE ALSO GIVEN A FINANCIAL ASSISTANCE APPLICATION THAT CONTAINS INSTRUCTIONS AND CONTACT INFORMATION. ALL OF OUR INITIAL BILLING STATEMENTS INFORM THE PATIENTS THAT IF THEY FEEL THEY MAY QUALIFY FOR CHARITY CARE OR FINANCIAL ASSISTANCE TO CONTACT THE BUSINESS OFFICE. THE FINANCIAL ASSISTANCE POLICY IS ALSO AVAILABLE ON OUR WEBSITE WWW.SMCCARE.COM ALONG WITH AN APPLICATION AND PLAIN LANGUAGE FA POLICY. Part VI, Line 4 - Community Information SMS, INC. D/B/A SMC SERVES THE RURAL COMMUNITY OF NORTH WEBSTER PARISH IN LOUISIANA AND SOUTH COLUMBIA COUNTY IN ARKANSAS. THE POPULATION OF THE COMMUNITY IS APPROXIMATELY 26,957. THE AVERAGE INCOME IS APPROXIMATELY $25,000 PER YEAR FOR 44% OF THE RESIDENTS IN THE PRIMARY MEDICAL SERVICE AREA. SPRINGHILL MEDIAN AGE IS 47 AND THE UNEMPLOYMENT RATE IS 7.1 %. POVERTY RATE IS 46%. THE PATIENT MIX OF UNINSURED AND MEDICAID IS 1% AND 29%. Part VI, Line 4 - Community Building Activities THROUGH THE CLEANUP AND MAINTENANCE OF COMMUNITY PARKS, SMC MAKES ENVIRONMENTAL IMPROVEMENTS BY REMOVING TRASH AS WELL AS PROMOTING PHYSICAL ACTIVITY. Part VI - Additional Information PART 1, LINE 6A: COMMUNITY BENEFIT REPORT: SEE ATTACHED CHNAPART III, LINE 2: THE COST OF THE BAD DEBT REPORTED WAS CALCULATED BY APPLYING THE COST TO CHARGE RATIO FROM WORKSHEET 2 TO BAD DEBT GROSS CHARGES THAT HAVE BEEN DEEMED UNCOLLECTIBLE AFTER REASONABLE COLLECTION EFFORTS.PART III, LINE 3: THE AMOUNT CALCULATED AS BAD DEBT ATTRIBUTABLE TO FAP-ELIGIBLE PATIENTS WAS DETERMINED USING STATISTICAL DATA BASED UPON THE PERCENT OF APPROVED FAP APPLICATIONS TO RETURNED FAP APPLICATIONS.PART III, LINE 4: THE FOOTNOTE IN THE ORGANIZATON'S FINANCIAL STATEMENTS RELATED TO BAD DEBT IS NOTE 11 ON PAGE 8.PART III, LINE 8: THE AMOUNT REPORTED IN PART III, LINE 6 COMES DIRECTLY FROM THE MOST RECENTLY FILED MEDICARE COST REPORT.PART III, LINE 9B: THE COLLECTION PRACTICE FOR PATIENTS WHO ARE KNOWN TO QUALIFY FOR FAP IS TO ASSIST THEM WITH AN APPLICATION TO THE STATE MEDICAID PROGRAM AND IF THE PATIENT IS NOT ELIGIBLE THEN THEIR CHARGES ARE REDUCED BY A PERCENTAGE USING INCOME AND THE FEDERAL POVERTY GUIDELINES.PART VI #2: NEEDS ASSESSMENTS OTHER THAN THROUGH A CHNA INCLUDE A COLLABORATION BETWEEN PHYSICIANS, CASE MANAGERS, AND OUTREACH COORDINATORS WHO SPEND TIME IN THE COMMUNITY PROVIDING EDUCATION AND WELLNESS TESTS. PART VI #4: SEE ATTACHED CHNA. X X false false false false false false false false false JERRY WAYNE SESSIONS MD FAMILY PRACTICE 216773 8710 225483 KRISTEN DICKINSON NP FAMILY PRACTICE 165396 27203 192599 MICHELLE PARDUE MD FAMILY PRACTICE 352778 16834 369612 OMAR GUTIERREZ MD FAMILY PRACTICE 325485 28952 354437 PETER JOHNSON CEO 186369 28252 214621 VINCENT LOCOCO MD FAMILY PRACTICE 233009 27649 260658 Form 990, Part VI, Section B, Line 11b THE BOARD REVIEWS THE 990 DRAFT COMPLETED BY THE CPA. THE BOARD APPROVES THE RETURN THEN THE FORM 8879-EO IS SIGNED AND RETURNED TO CPA FIRM AUTHORIZING THE CPA TO FILE ELECTRONICALLY. Form 990, Part VI, Section B, Line 15a COMPENSATION AND ADJUSTMENTS TO COMPENSATION OF TOP MANAGEMENT AND PHYSICIANS MUST BE REVIEWED AND APPROVED BY THE BOARD. Form 990, Part VI, Section B, Line 15b COMPENSATION AND ADJUSTMENTS TO COMPENSATON OF OFFICERS AND KEY EMPLOYEES MUST BE REVIEWED AND APPROVED BY THE BOARD. Form 990, Part VI, Section C, Line 19 ALL GOVERNING DOCUMENTS, 990,FINANCIAL STATEMENTS, AND WRITTEN POLICIES ARE AVAILABLE UPON REQUEST. 990 REVIEW PROCESS MANAGEMENT REVIEWS THE 990 DRAFT COMPLETED BY THE CPA. MANAGEMENT APPROVES THE RETURN THEN THE FORM 8879-EO IS SIGNED AND RETURNED TO CPA FIRM AUTHORIZING THE CPA TO FILE ELECTRONICALLY. SPRINGHILL MEDICAL SERVICES, INC. DBA SPRINGHILL MEDICAL CENTER SMS,INC. OPERATES A 58 BED SOLE COMMUNITY ACUTE CARE HOSPITAL WITH MEDICAL, SURGICAL, DIAGNOSTIC, GERI-PSYCH, AND EMERGENCY SERVICES. IT OPERATES ONE RURAL HEALTH CLINIC IN SPRINGHILL AND TWO RURAL HEALTH CLINICS IN OUTLYING AREAS TO PROVIDE EASIER ACCESS TO HEALTH CARE. THE HOSPITAL PROVIDED 2,425 INPATIENT DAYS OF CARE (MEDICARE DAYS - 1,128)AND 1,861 GERI-PSYCH DAYS (MEDICARE DAYS - 1,586).SMS, INC. MAKES AVAILABLE FREE MEETING SPACE TO NONPROFIT ORGANIZATIONS, SUCH AS THE LOCAL LIONS CLUB, AMERICAN CANCER SOCIETY, AND MINISTERIAL ALLIANCE. SOME OF THESE GROUPS MEET WEEKLY, WHILE OTHERS MEET MONTHLY.SMS IF VERY ACTIVE WITH THE LOCAL SCHOOLS IN THE SURROUNDING PARISHES. STAFF FROM THE HEALTH SYSTEM'S CLINICS PERFORM PHYSICALS FOR THE AREA SCHOOLS SPORTS TEAMS. THE HEALTH SYSTEM PROVIDES SHADOW OPPORTUNITIES FOR AREA HIGH SCHOOL JUNIORS AND SENIORS TO OBSERVE AND ASSIST IN AREAS OF INTEREST AS THEY PREPARE FOR COLLEGE CAREERS.SMS, INC. IS ALSO VERY ACTIVE IN THE COMMUNITY. THE HEALTH SYSTEM HOSTS A NUMBER OF HEALTH FAIRS FOR THE COMMUNITY. THE HEALTH FAIRS OFFERS THE COMMUNITY ACCESS TO A NUMBER OF FREE HEALTH SCREENINGS, ACCESS TO VENDORS OF INTEREST FOR THEIR HEALTH AND A COMPLETE CHEMISTRY PROFILE AT A REDUCED PRICE. THE HOSPITAL PROVIDES EMPLOYEES TO SPEAK TO LOCAL CLUBS AND ORGANIZATIONS. THE HOSPITAL HELD COVID CLINICS TO EDUCATE THE COMMUNITY ABOUT THE COVID-19 PANDEMIC AND NUTRITIONAL TEAS TO EDUCATE THE PUBLIC ABOUT NUTRITION. SMS, INC. ALSO PARTICIPATES IN AN ACCOUNTABLE HEALTH ORGANIZATION TO PROVIDE WELLNESS VISITS AND EDUCATION. Statement Note 1 We respectfully request that the failure-to-file penalty be abated based on the IRS's first-time penalty abatement administrative waiver procedures.Taxpayer meets first-time penalty abatement criteria.According to IRM 20.1.1.3.3.2.1, First Time Abate (FTA), the IRS provides penalty relief for failure-to-file, failure-to-pay and failure-to-deposit penalties if the taxpayer meets the following criteria: 1. Filing compliance: Must have filed (or filed a valid extension for) all required returns and can't have an outstanding request for a return from the IRS. 2. Payment compliance: Must have paid, or arranged to pay, all tax due (can be in an installment agreement if the payments are current). 3. Clean penalty history: Has no prior penalites (except a possible estimated tax penalty) for the proceeding three years.The taxpayer meets the above criteria. Therefore, we respectfully request that the taxpayer's penalty be removed based on the first-time penalty abatement administrative waiver procedures.