2020-04-28T10:15:55-05:00 2019-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2018-07-01 470393176 ANTELOPE MEMORIAL HOSPITAL ANTE 4028874151 PO BOX 229 NELIGH NE 68756 DIANE CARLIN CEO 4028874151 2020-04-13 1 MARC D BEHRENS P01543366 4023302660 163.116.133.119 2020-04-13 09:24:01 CD P 606148D43A08485A4B3CE148BC63DC11C84FD005 606148D43A08485A4B3CE148BC63DC11C84FD005 2018 2020-09-23 17:36:50Z DIANE CARLIN PO BOX 229 NELIGH NE 68756 14474223 0 X WWW.AMHNE.ORG X 1974 NE TO BUILD, ERECT, MAINTAIN, EXPAND, EQUIP, MANAGE AND OPERATE A HOSPITAL AND AFFILIATED INSTITUTIONS IN THE COUNTY OF ANTELOPE, NEBRASKA FOR THE CARE AND TREATMENT OF SICK AND INFIRM PEOPLE, REGARDLESS OF RACE, CREED, COLOR AND RESIDENCE. 12 12 184 12 0 0 116044 107755 14512467 14230416 36811 77781 56631 56675 14721953 14472627 0 3000 0 0 7985963 8256290 0 0 0 6753497 6374923 14739460 14634213 -17507 -161586 18933219 18830497 3413633 3481946 15519586 15348551 MAKING A DIFFERENCE IN PEOPLE'S LIVES THROUGH EXCELLENT PATIENT CARE. 0 0 12441043 3000 14230416 ANTELOPE MEMORIAL HOSPITAL IS A 23-BED CRITICAL ACCESS HOSPITAL IN NELIGH, NE. IT PROVIDES QUALITY HEALTH CARE REGARDLESS OF RACE, CREED, COLOR, NATIONAL ORIGIN, AGE, GENDER, HANDICAP OR ABILITY TO PAY. THE HOSPITAL IS A FAMILY-CENTERED, COMMUNITY-ORIENTED HOSPITAL, OFFERING COMPREHENSIVE MEDICAL SERVICES, INCLUDING A FULL-TIME EMERGENCY ROOM. 12441043 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 31 0 1 184 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARTHA NELSON 4028876282 PO BOX 229 NELIGH NE 68756 JOHN MLNARIK PRESIDENT 4.00 X X 0 0 0 JAMES BLACKBURN VICE PRESIDENT 4.00 X X 0 0 0 JOE KNIGHT SECRETARY/TREASURER 4.00 X X 0 0 0 PHILIP KLUTHE MEMBER 2.00 X 0 0 0 JAMES MEURET MEMBER 2.00 X 0 0 0 GORDON SHRADER MEMBER 2.00 X 0 0 0 DAVID SULLIVAN MEMBER 2.00 X 0 0 0 CHRISTOPHER TWIBELL MEMBER 2.00 X 0 0 0 JON SCHILLING MEMBER 2.00 X 0 0 0 SAMANTHA STOLTZ MEMBER 2.00 X 0 0 0 DR RUSSELL VETICK MEMBER 2.00 X 0 0 0 TOM ZWINGMAN MEMBER 2.00 X 0 0 0 DIANE CARLIN ADMINISTRATOR/CEO 40.00 X 0 0 0 JACK W GREEN ADMINISTRATOR/CEO THRU 02/19 40.00 X 194645 0 9805 MARTHA NELSON CFO 32.00 X 117571 0 27820 TROY DAWSON MD PHYSICIAN 40.00 X 345657 0 38268 ROGER RUDLOFF MD PHYSICIAN 40.00 X 412194 0 30255 PATRICIA GOOD APRN APRN 40.00 X 144914 0 17108 KAREN GALLAGHER PHARMACIST 40.00 X 129213 0 15231 1344194 0 138487 6 0 1 0 PINNACLE ANESTHESIA SERVICES 608 EAST 4TH STREET NELIGH NE 68756 NURSING SERVICES 425000 OVERLAND REHAB SERVICES 405 JAMES STREET VERDIGRE NE 68783 PHYSICAL THERAPY SERVICES 344221 DOCS WHO CARE 1337 S FOUNTAIN DRIVE OLATHE KS 66061 ER COVERAGE 216823 3 107755 107755 MEDICARE/MEDICAID PAYMENTS 621400 8323659 8323659 NET PATIENT SERVICE REVENUE 621400 5411501 5411501 340B REVENUE 611400 462507 462507 LABORATORY 621500 11930 11930 AMBULANCE 621910 6600 6600 14219 14219 14230416 78757 78757 620 1596 -976 -976 -976 CAFETERIA 900099 56675 56675 56675 14472627 14230416 0 134456 X 3000 3000 349841 349841 75154 75154 6494273 5576911 917362 192226 154953 37273 688405 571454 116951 456391 385015 71376 28961 4197 24764 52226 52226 1975594 1775666 199928 81031 8284 72747 513042 410811 102231 470675 384404 86271 239863 229918 9945 30660 26030 4630 34610 33071 1539 1267587 1211227 56360 148301 141707 6594 MEDICAL SUPPLIES 945713 945713 BAD DEBT 451525 451525 DUES & SUBSCRIPTIONS 65688 23188 42500 MISCELLANEOUS EXPENSE 60233 21720 38513 9214 7095 2119 14634213 12441043 2193170 0 105941 188179 4750640 5340795 17000 10625 1189124 1439918 110020 109346 319234 299423 112870 63099 25214711 14461633 11645303 10753078 532979 544397 150108 81637 18933219 18830497 1566840 1608096 1681347 1417078 165446 456772 3413633 3481946 X 15494429 15302994 25157 45557 15519586 15348551 18933219 18830497 -161586 -9449 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1563 1563 0 PART II-B, LINE 1: PORTION OF THE DUES PAID TO THE NEBRASKA HOSPITAL ASSOCIATION AND THE AMERICAN HOSPITAL ASSOCIATION ARE ALLOCABLE TO LOBBYING ACTIVITIES. 124229 124229 7900967 4189174 3711793 13025000 8793767 4231233 4164515 1478692 2685823 10753078 ESTIMATED THIRD-PARTY PAYER SETTLEMENT 456772 456772 X 14011653 -9449 -9449 14021102 451525 451525 14472627 14182688 0 14182688 451525 451525 14634213 PART X, LINE 2: THE HOSPITAL IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN TAX EXEMPT STATUS. THE HOSPITAL ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE HOSPITAL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2019 AND 2018, THE HOSPITAL HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 1 1 X 125.000000000000 0 1 1 0 1 1 66334 66334 0.00470 907775 519514 388261 0.02740 974109 519514 454595 0.03210 39604 11610 27994 0.00200 1763437 1440527 322910 0.02280 1803041 1452137 350904 0.02480 2777150 1971651 805499 0.05690 1 451525 0 7412998 7615856 -202858 X 1 0 1 1 ANTELOPE MEMORIAL HOSPITAL 102 WEST 9TH STREET NELIGH NE 68756 WWW.AMHNE.ORG 020001 X X X ANTELOPE MEMORIAL HOSPITAL 1 0 0 1 X X X X X X X X X 18 1 1 1 1 X WWW.AMHNE.ORG X 1 18 1 WWW.AMHNE.ORG 0 1 X 125.000000000000 X X X 1 1 X X X 1 X HTTP://WWW.AMHNE.ORG/PAGES/FINANCIALASSISTANCE/INDEX.HTML X HTTP://WWW.AMHNE.ORG/PAGES/FINANCIALASSISTANCE/INDEX.HTML X HTTP://WWW.AMHNE.ORG/PAGES/FINANCIALASSISTANCE/INDEX.HTML X X X X X X 1 X 0 X X X X 1 X 0 0 PART V, SECTION A: ANTELOPE MEMORIAL HOSPITAL OPERATES A 23-BED CRITICAL ACCESS HOSPITAL. THE HOSPITAL ALSO OFFERS PHYSICIAN CLINICS, CARDIAC REHAB AND HOME HEALTH. ANTELOPE MEMORIAL HOSPITAL PART V, SECTION B, LINE 5: ANTELOPE MEMORIAL HOSPITAL RECEIVED INPUT FROM COMMUNITY MEMBERS THROUGHOUT ANTELOPE COUNTY THROUGH THE USE OF SURVEYS POSTED ON OUR WEBSITE AND SENT THROUGH SOCIAL MEDIA. ANTELOPE MEMORIAL HOSPITAL PART V, SECTION B, LINE 6A: ANTELOPE MEMORIAL HOSPITAL, NELIGH, NE (ANTELOPE COUNTY) AVERA CREIGHTON HOSPITAL, CREIGHTON, NE (KNOX COUNTY) AVERA SAINT ANTHONY'S HOSPITAL, O'NEILL, NE (HOLT COUNTY) OSMOND GENERAL HOSPITAL, OSMOND, NE (PIERCE COUNTY) CHI PLAINVIEW HOSPITAL, PLAINVIEW, NE (PIERCE COUNTY) NIOBRARA VALLEY HOSPITAL, LYNCH, NE (BOYD COUNTY) WEST HOLT MEMORIAL HOSPITAL, ATKINSON, NE (HOLT COUNTY) BROWN COUNTY HOSPITAL, AINSWORTH, NE (BROWN COUNTY) CHERRY COUNTY HOSPITAL, VALENTINE, NE (CHERRY COUNTY) ROCK COUNTY HOSPITAL, BASSETT, NE (BROWN COUNTY) ANTELOPE MEMORIAL HOSPITAL PART V, SECTION B, LINE 6B: NORTH CENTRAL DISTRICT HEALTH DEPARTMENT (NCDHD) THE EVERGREEN ASSISTED LIVING FACILITY COTTONWOOD VILLA ASSISTED LIVING FACILITY GOOD SAMARITAN SOCIETY - ATKINSON PREGANCY RESOURCE CENTER FINISH LINE CHIROPRACTIC COUNSELING AND ENRICHMENT CENTER / BUILDING BLOCKS REGION 4 BEHAVIORAL HEALTH SYSTEM CENTRAL NEBRASKA COMMUNITY ACTION PARTNERSHIP NORTHEAST NEBRASKA COMMUNITY ACTION PARTNERSHIP NORTHWEST NEBRASKA COMMUNITY ACTION PARTNERSHIP NORTHSTAR SERVICES NCDHD BOARD OF HEALTH NORTH CENTRAL COMMUNITY CARE PARTNERSHIP AREA SUBSTANCE ABUSE PREVENTION COALITION O'NEILL CHAMBER OF COMMERCE CENTRAL NEBRASKA ECONOMIC DEVELOPMENT HOLT COUNTY ECONOMIC DEVELOPMENT KNOX COUNTY ECONOMIC DEVELOPMENT NELIGH ECONOMIC DEVELOPMENT PIERCE COUNTY ECONOMIC DEVELOPMENT UNIVERSITY OF NEBRASKA LINCOLN EXTENSION OFFICE, BROWN-ROCK-KEYA -PAHA COUNTY EWING PUBLIC SCHOOL LYNCH PUBLIC SCHOOL O'NEILL PUBLIC SCHOOL BOARD O'NEILL MINISTERIAL ASSOCIATION WEST HOLT HEALTH MINISTRIES O'NEILL LIONS CLUB O'NEILL ROTARY CLUB MITCHELL EQUIPMENT - O'NEILL, NE FAMILY SERVICE CHILD CARE FOOD PROGRAM ANTELOPE MEMORIAL HOSPITAL PART V, SECTION B, LINE 11: CERTAIN STEPS, PROCEDURES AND PROGRAMS ARE BEING IMPLEMENTED ACCORDING TO THE IMPLEMENTATION PLAN FOR ALL NEEDS THAT ANTELOPE MEMORIAL HOSPITAL IS ABLE TO ADDRESS AT THIS TIME.THE IDENTIFIED NEEDS THAT ARE NOT BEING ADDRESSED CANNOT BE CURRENTLY SOLVED IN A MEANINGFUL WAY DUE TO FINANCIAL LIMITATION, LACK OF RESOURCES AND/OR LACK OF EXPERTISE. 5 1 - AMH FAMILY PRACTICE 109 WEST 11TH STREET PO BOX 109 NELIGH NE 68756 FAMILY PRACTICE MEDICAL CLINIC 2 - AMH CLEARWATER CLINIC 308 NEVADA STREET CLEARWATER NE 68726 FAMILY PRACTICE MEDICAL CLINIC 3 - AMH ELGIN CLINIC 101 WEST CEDAR STREET ELGIN NE 68636 FAMILY PRACTICE MEDICAL CLINIC 4 - ORCHARD MEDICAL CLINIC 103 WASHINGTON STREET ORCHARD NE 68764 FAMILY PRACTICE MEDICAL CLINIC 5 - AMH TILDEN CLINIC 104 SOUTH CENTER TILDEN NE 68781 FAMILY PRACTICE MEDICAL CLINIC PART I, LINE 3C: NOT APPLICABLE: FEDERAL POVERTY GUIDELINES ARE USED TO DETERMINE ELIGIBILITY FOR PROVIDING FREE CARE TO LOW INCOME INDIVIDUALS. DISCOUNTED CARE IS NOT PROVIDED. PATIENTS ARE CATEGORIZED EITHER AS BEING ELIGIBLE FOR FREE CARE OR AS RESPONSIBLE FOR REGULAR PATIENT CHARGES. PART I, LINE 7G: SUBSIDIZED HEALTH SERVICES INCLUDE THREE PHYSICIAN CLINICS IN NEIGHBORING COMMUNITIES. PART I, LN 7 COL(F): THE COST OF BAD DEBT THAT HAS BEEN SUBTRACTED FROM TOTAL EXPENSES TO DETERMINE THE DENOMINATOR IN THE PERCENTAGES FOR COLUMN (F) IS $451,525. PART II, COMMUNITY BUILDING ACTIVITIES: NOT APPLICABLE. PART III, LINE 4: THE HOSPITAL'S FINANCIAL STATEMENTS DO NOT CONTAIN A SPECIFIC FOOTNOTE DESCRIBING BAD DEBT. HOWEVER, PAGES 6 AND 8 OF THE ATTACHED FINANCIAL STATEMENTS INCLUDE FOOTNOTES TITLED "PATIENT RECEIVABLES," "PATIENT SERVICE REVENUE AND "PATIENT FINANCIAL ASSISTANCE". PART III, LINE 8: "MEDICARE ALLOWABLE COSTS OF CARE" WAS CALCULATED FROM INFORMATION IN THE MEDICARE COST REPORT D, E, H & M WORKSHEETS, OR PS&R. IT DOES NOT INCLUDE ALL OF THE MEDICARE REVENUES AND COSTS. IF ALL OF THE MEDICARE REVENUES AND COSTS WERE INCLUDED, THE SHORTFALL WOULD BE GREATER THAN THAT SHOWN ON LINE 7. THE SHORTFALL REPRESENTS ACTUAL UNREIMBURSED COSTS INCURRED BY ANTELOPE MEMORIAL HOSPITAL IN PROVIDING SERVICES TO INDIVIDUALS ELIGIBLE FOR MEDICARE. THIS IS A BENEFIT TO THE COMMUNITY BECAUSE THE HOSPITAL APPLIES OTHER FINANCIAL RESOURCES TO COVER THE UNREIMBURSED COSTS OF CARING FOR MEDICARE PATIENTS. MEDICARE PATIENTS WOULD HAVE TO TRAVEL INCONVENIENT DISTANCES FOR CARE IF THE HOSPITAL DID NOT HAVE THE RESOURCES TO CONTINUE TO PROVIDE MEDICAL CARE TO THEM. PART III, LINE 9B: THE COLLECTION POLICY INCLUDES AN EXPLANATION OF ANTELOPE MEMORIAL HOSPITAL'S CHARITY CARE PROGRAM. THE PROGRAM IS CONSIDERED A "LAST RESORT FOR PATIENTS MAKING A GENUINE EFFORT TO PAY THEIR BILLS. ALL OTHER AVENUES FOR PAYMENT MUST BE EXHAUSTED (SUCH AS MEDICAID, DISABILITY, KID'S CONNECTION) BEFORE THIS PROGRAM APPLIES." REGULAR COLLECTION EFFORTS WILL BE FOLLOWED UNTIL A DETERMINATION IS MADE FROM A COMPLETED ASSISTANCE APPLICATION THAT A PATIENT QUALIFIES FOR FINANCIAL ASSISTANCE. PART VI, LINE 2: ANTELOPE MEMORIAL HOSPITAL PERFORMED THE FOLLOWING PROCEDURES TO ASSESS THE HEALTH NEEDS OF THE COMMUNITY IT SERVES: - COMMUNITY HEALTH NEEDS ASSESSMENT (CNHA) - PLANNING MEETING AND CNHA RESULTS PRESENTATION - COMMUNITY FOCUS GROUP MEETINGS - CONFERENCE CALLS WITH DHHS PERSONNEL FOR INPUT, GUIDANCE, AND FEEDBACK - STRATEGIC PLANNING SESSIONS - CHIP DOCUMENT DRAFTING, EDITING, REVISION AND COMPLETION - COORDINATION OF CHIP WORK GROUP MEETINGS PART VI, LINE 3: ANTELOPE MEMORIAL HOSPITAL INCLUDES ITS PAYMENT POLICY WITH ALL STATEMENTS SENT TO PATIENTS. THIS POLICY EXPLAINS THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY AND GIVES INSTRUCTIONS FOR THE APPLICATION PROCESS. PART VI, LINE 4: ANTELOPE MEMORIAL HOSPITAL IS THE ONLY ACUTE CARE FACILITY SERVING THE ANTELOPE COUNTY AREA DUE TO THE CLOSURE OF TILDEN COMMUNITY HOSPITAL. ANTELOPE MEMORIAL HOSPITAL ALSO PROVIDES SERVICE TO THE FOLLOWING FIVE NEBRASKA COUNTIES: BOONE, HOLT, KNOX, MADISON AND PIERCE. PART VI, LINE 5: NOT APPLICABLE. PART VI, LINE 6: ANTELOPE MEMORIAL HOSPITAL IS NOT PART OF AN AFFILIATED HEALTH CARE ORGANIZATION. FORM 990, PART VI, LINE 7: NEBRASKA DOES NOT REQUIRE THE FILING OF A COMMUNITY BENEFIT REPORT WITH THE STATE. A COMMUNITY BENEFIT REPORT IS FILED ANNUALLY WITH THE NEBRASKA HOSPITAL ASSOCIATION. ALSO, A MEDICARE COST REPORT IS FILED ANNUALLY WITH NEBRASKA. X X X 0 0 0 0 0 0 0 0 0 JACK W GREEN ADMINISTRATOR/CEO THRU 02/19 194506 0 0 0 139 0 7845 0 1960 0 204450 0 0 0 TROY DAWSON MD PHYSICIAN 345453 0 0 0 204 0 12648 0 25620 0 383925 0 0 0 ROGER RUDLOFF MD PHYSICIAN 411990 0 0 0 204 0 12648 0 17607 0 442449 0 0 0 PATRICIA GOOD APRN APRN 144805 0 0 0 109 0 5036 0 12072 0 162022 0 0 0 A THE COUNTY OF ANTELOPE NEBRASKA 476006428 036654AH4 2015-10-15 2290000 REFUND PRIOR ISSUE (12/21/2010) 0 0 0 A 830000 2290280 91500 2198780 2006 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. SCHEDULE K, PART IV, LINE 2C: DATE THE REBATE COMPUTATION WAS PERFORMED: 01/01/2018 PEGGY GREEN FAMILY MEMBER OF JACK GREEN, CEO FOR AMH. 75154 COMPENSATION WAS PAID TO PEGGY GREEN FOR HER SERVICES AS AN EMPLOYEE OF ANTELOPE MEMORIAL HOSPTIAL. 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND DELIVERED TO THE CHIEF FINANCIAL OFFICER. THE CFO AND CEO REVIEW THE FORM 990 AND THE ADMINISTRATOR PRESENTS IT AT A MONTHLY BOARD MEETING, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS, COMMITTEE MEMBERS AND KEY EMPLOYEES SHALL REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND CERTIFICATION UPON INITIAL AFFILIATION WITH THE CORPORATION AND ON AN ANNUAL BASIS THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15A SALARY COMPARISON DATA FROM THE NEBRASKA HOSPITAL ASSOCIATION IS USED TO COMPARE ADMINISTRATOR SALARY WITH THAT OF OTHER NEBRASKA CRITICAL ACCESS HOSPITALS. THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER SALARIES ARE DETERMINED USING THE NEBRASKA HOSPITAL ASSOCIATION SALARY SURVEYS AND ARE THEN SET BY THE BOARD OF DIRECTORS. THE BOARD MINUTES DOCUMENT THE DELIBERATIONS AND SALARY DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 926,749. MANAGEMENT AND GENERAL EXPENSES 131,903. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,058,652. THERAPIST FEES: PROGRAM SERVICE EXPENSES 737,687. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 737,687. MRI FEES: PROGRAM SERVICE EXPENSES 38,903. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,903. NUCLEAR IMAGING FEES: PROGRAM SERVICE EXPENSES 72,327. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,327. COLLECTION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 68,025. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,025. FORM 990, PART XII, LINE 2C: THE FULL BOARD OF DIRECTORS OVERSEES SELECTION OF AN INDEPENDENT ACCOUNTANT AND THE AUDIT OF THE ANTELOPE MEMORIAL HOSPITAL'S FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.