2019-05-02T21:30:33-05:00 2018-09-30 350921680 CROWE LLP 175 POWDER FOREST DRIVE SIMSBURY CT 06089 990 2017-10-01 060646649 Gaylord Hospital INC GAYL 2032842800 PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 ARTHUR TEDESCO VICE PRESIDENT AND CFO 2019-05-02 true Kristin Anderson P01231300 8606789200 2017 2019-02-21 02:37:17Z Sonja LaBarbera PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 89890304 false X WWW.GAYLORD.ORG X 1991 CT TO PRESERVE & ENHANCE A PERSON'S HEALTH & FUNCTION 24 22 1066 88 0 0 1415800 3744371 75579074 78885555 1282202 899841 214438 419948 78491514 83949715 0 0 51565783 54300069 111230 822859 23593024 24262725 75158807 78674024 3332707 5275691 87210386 94415515 39061605 38054655 48148781 56360860 TO PRESERVE AND ENHANCE A PERSON'S HEALTH AND FUNCTION false false 64320362 79219332 ESTABLISHED IN 1902 AS A TB SANATORIUM, GAYLORD HOSPITAL HAS GROWN INTO A 137-BED LONG-TERM ACUTE CARE HOSPITAL SPECIALIZING IN MEDICALLY COMPLEX CARE AND REHABILITATION. OUR NATIONAL REPUTATION FOR REHABILITATION THERAPY INCLUDES SPECIALIZED CARE FOR PATIENTS WHO HAVE EXPERIENCED LIFE-ALTERING EVENTS SUCH AS SPINAL CORD INJURY, TRAUMATIC BRAIN INJURY AND STROKE. THESE PATIENTS REQUIRE SIGNIFICANT LEVELS OF CLINICAL CARE AND PARTICIPATE IN SPECIALIZED TREATMENT PROGRAMS WITH THE GOAL OF MEDICAL RECOVERY, IMPROVED FUNCTION THROUGH REHABILITATION AND THE ABILITY TO RETURN TO INDEPENDENCE. GAYLORD'S INPATIENT HOSPITAL IN WALLINGFORD ADMITS 1,400+ PATIENTS ANNUALLY. GAYLORD SEES OUTPATIENTS IN WALLINGFORD, CHESHIRE, AND NORTH HAVEN AND HAS OVER 84,500 ANNUAL VISITS. GAYLORD HOSPITAL ALSO SUPPORTS THE REGION'S ECONOMY AS THE THIRD LARGEST EMPLOYER IN WALLINGFORD, OPERATING WITH A STAFF OF APPROXIMATELY 900 FULL-TIME, PART-TIME AND PER-DIEM EMPLOYEES. GAYLORD HOSPITAL IS ACCREDITED BY THE JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS. ITS INPATIENT REHABILITATION PROGRAM IS ACCREDITED BY THE COMMISSION FOR ACCREDITATION OF REHABILITATION FACILITIES IN THE AREAS OF SPINAL CORD INJURY, BRAIN INJURY AND STROKE REHABILITATION. GAYLORD ALSO IS AFFILIATED WITH THE YALE UNIVERSITY SCHOOL OF MEDICINE AND THE UNIVERSITY OF CONNECTICUT SCHOOL OF MEDICINE. GAYLORD ALSO HAS A CLINICAL PARTNERSHIP WITH QUINNIPIAC UNIVERSITY MEDICAL SCHOOL AND SCHOOL OF ALLIED HEALTH. MISSION STATEMENT: GAYLORD HOSPITAL'S MISSION IS TO PRESERVE AND ENHANCE A PERSON'S HEALTH AND FUNCTION. THE ROLE OF THE HOSPITAL IN CONNECTICUT: GAYLORD HOSPITAL FULFILLS A UNIQUE PLACE IN THE HEALTH CARE CONTINUUM. THE HOSPITAL'S 137 LICENSED BEDS REPRESENT A SIGNIFICANT PART OF THE REHABILITATION, LONG-TERM ACUTE AND CHRONIC DISEASE HOSPITAL CAPACITY EXISTING IN THE STATE. GAYLORD FILLS THE GAP BETWEEN THE ACUTE CARE HOSPITAL AND OTHER TERTIARY LEVELS OF CARE SUCH AS THE SKILLED NURSING FACILITY, HOME CARE AGENCY OR ASSISTED LIVING CENTER. BY PROVIDING A HOSPITAL LEVEL OF CARE, GAYLORD OFFERS 24-HOUR MEDICAL, NURSING AND RESPIRATORY STAFF COVERAGE. THEREFORE, IT PROVIDES DIAGNOSTIC AND TREATMENT RESOURCES AT THE HOSPITAL LEVEL OF CARE, BUT WITH THE OPTION OF LONGER LENGTH OF STAY (25 DAYS OR MORE) AND AT LESS COST THAN AN ACUTE CARE HOSPITAL. (SEE DISCUSSION UNDER "MARKET SHARE" HEREIN.) MORE THAN 90 PERCENT OF THE HOSPITAL'S INPATIENT ADMISSIONS ARE FROM ACUTE CARE HOSPITALS. MOST OUTPATIENT THERAPY VISITS ARE DRIVEN BY PHYSICIAN REFERRALS. PROGRAM BACKGROUND AND KEY SERVICES: PATIENTS ADMITTED TO GAYLORD FOR INPATIENT SERVICES MAY TAKE ADVANTAGE OF THE MEDICAL DIVISION OR THE REHABILITATION DIVISION, DEPENDING ON THEIR INDIVIDUAL NEEDS. THE MEDICAL DIVISION CONSISTS OF THE MEDICALLY COMPLEX PROGRAM FOR PATIENTS WITH SERIOUS MEDICAL ISSUES DUE TO ILLNESS OR INJURY REQUIRING 24-HOUR MEDICAL AND NURSING SUPERVISION; THE VENTILATOR CARE PROGRAM FOR THE CARE AND WEANING OF PATIENTS FROM VENTILATORS, AND THE PULMONARY PROGRAM FOR THOSE WITH CHRONIC RESPIRATORY INSUFFICIENCY. THE REHABILITATION DIVISION ADDRESSES THE NEEDS OF PATIENTS AFTER EXPERIENCING ACUTE ACCIDENTS OR ILLNESSES THAT MAY LEAVE THEM DISABLED IN SOME WAY. THE HOSPITAL'S MAJOR PROGRAMS ARE IN PULMONARY, STROKE, TRAUMATIC BRAIN INJURY, SPINAL CORD INJURY, MEDICALLY COMPLEX CARE AND WOUND CARE. PARTNERING WITH BOSTON UNIVERSITY, THE SPINAL CORD INJURY PROGRAM HAS BECOME DESIGNATED BY THE U.S. NATIONAL INSTITUTE ON DISABILITY AND REHABILITATION RESEARCH (NIDRR) AS A MODEL SYSTEM OF CARE FOR SPINAL CORD INJURY. ONLY 14 HEALTH CARE ORGANIZATIONS IN THE COUNTRY HAVE THIS DESIGNATION. GAYLORD CURRENTLY IS INVOLVED IN SPINAL CORD INJURY-RELATED CARE AND RESEARCH AS THE NEW ENGLAND REGIONAL SPINAL CORD INJURY CENTER (NERSCIC) AT GAYLORD. GAYLORD HAS EMBRACED TECHNOLOGY AS A WAY TO IMPROVE FUNCTION AND OUTCOMES IN BOTH ITS INPATIENTS AND OUTPATIENTS. GAYLORD IS THE ONLY HOSPITAL IN CT TO HAVE THE EKSO BIONICS ROBOTIC SUIT TO HELP PARAPLEGICS WALK. GAYLORD IS A MYOMO CLINICAL PARTNER AND WAS THE FIRST IN CT TO OFFER THIS NEURO-ROBOTIC TECHNOLOGY FOR STROKE PATIENTS. THE HOSPITAL WAS ALSO NAMED A CENTER OF EXCELLENCE BY PASSY-MUIR SPEAKING VALVE - ONE OF ONLY 14 IN THE COUNTRY. GAYLORD IS THE ONLY HOSPITAL TO EMPLOY THE SMARTWHEEL IN ITS WHEELCHAIR CLINIC TO HELP PATIENTS WHO ARE WHEELCHAIR BOUND AS WELL AS PRESSURE MAPPING SYSTEMS FOR BOTH ADULT AND BARIATRIC WHEELCHAIR-BOUND PATIENTS. GAYLORD ALSO OFFERS FES STIMBIKE AND THE BIONESS UPPER EXTREMITY - HAND REHABILITATION SYSTEM. A KEY PROGRAM FOR PEOPLE WITH ACQUIRED BRAIN INJURY IS THE LOUIS D. TRAURIG TRANSITIONAL LIVING CENTER, A FREESTANDING, EIGHT-BED HOUSE ON THE MAIN CAMPUS THAT OFFERS THEM THE OPPORTUNITY TO PRACTICE PROBLEM-SOLVING TECHNIQUES AND ENHANCE SOCIAL SKILLS IN A SUPERVISED SETTING THROUGH PEER INTERACTION WHILE CONTINUING TO RECEIVE PHYSICIAN, NURSING AND THERAPY SERVICES. THE TRANSITIONAL LIVING CENTER IS THE ONLY FACILITY OF ITS KIND IN CONNECTICUT. IT IS LICENSED BY THE CONNECTICUT STATE DEPARTMENT OF PUBLIC HEALTH AND ADDICTION SERVICES. GAYLORD'S CONTINUUM OF CARE FOR PATIENTS IS EXTENDED THROUGH OUTPATIENT PHYSICIAN AND THERAPY SERVICES. IMPROVING ACCESSIBILITY TO OUTPATIENT REHABILITATION REMAINS ONE OF THE HOSPITAL'S PRIORITIES, WHICH IS WHY GAYLORD OFFERS STATE RESIDENTS THREE LOCATIONS FOR THERAPY SERVICES IN NORTH HAVEN, CHESHIRE AND WALLINGFORD. COLLECTIVELY, MORE THAN 40 CLINICAL SERVICES ENHANCE THE HOSPITAL'S OUTPATIENT TREATMENT PROGRAMS. GAYLORD CENTER FOR CONCUSSION CARE PROVIDES A STATEWIDE RESOURCE FOR THIS GROWING ISSUE AND HAS WORKED WITH AREA SCHOOLS, ATHLETIC TEAMS AND PEDIATRICIANS TO MOVE FOCUS TO THE DANGER OF AN UNTREATED CONCUSSION. PROFESSIONAL AND COMMUNITY EDUCATION: GAYLORD FOCUSES ON COMMUNITY RELATIONSHIPS TO PROMOTE WELLNESS AND ADVANCE HEALTH CARE THROUGH EDUCATION, RESEARCH AND IMPROVEMENT OF CLINICAL PRACTICE. EMPLOYEES ARE ACTIVELY ENGAGED IN COMMUNITY AND PROFESSIONAL ORGANIZATIONS. MORE THAN 348 STUDENTS PARTICIPATED IN ALMOST 16,475 HOURS OF EDUCATIONAL PROGRAMMING AT GAYLORD IN AREAS SUCH AS MEDICAL SERVICES, NURSING, PSYCHOLOGY, SOCIAL WORK, PHARMACY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH AND LANGUAGE THERAPY, THERAPEUTIC RECREATION, RESPIRATORY THERAPY AND NUTRITION. WEEKLY MEDICAL AND REHABILITATION ROUNDS AT GAYLORD PROVIDED HEALTH CARE PROFESSIONALS AND LAY PEOPLE WITH DIVERSE TOPICS RELATED TO TIMELY TOPICS IN MEDICINE AND REHABILITATION. TWELVE ONE-HOUR PROGRAMS GRANTING CONTINUING MEDICAL EDUCATION CREDITS WERE PRESENTED BY STAFF AND GUEST LECTURERS. THE TOPICS FOCUSED ON DIAGNOSES AND TREATMENT OPTIONS IN SPINAL CORD INJURY, PULMONARY DISORDERS AND VENTILATOR WEANING, BRAIN INJURY, STROKE AND WOUND CARE. GAYLORD STAFF MEMBERS HAVE BEEN PUBLISHED IN VARIOUS MEDIA, PRIMARILY IN MEDICAL JOURNALS RELATED TO THEIR SPECIALTY. GAYLORD STAFF ALSO INTRODUCED THE HOSPITAL AND AN OVERVIEW OF ITS SERVICES TO APPROXIMATELY 300 SCHOOL STUDENTS TO EDUCATE THEM ABOUT CAREERS IN HEALTH CARE AND THE BENEFITS OFFERED TO PATIENTS. PATIENT AND FAMILY EDUCATION AND SUPPORT: THE CHALLENGES THAT ARE EXPERIENCED BY PEOPLE AFTER ILLNESS OR INJURY OFTEN REQUIRE UNDERSTANDING, ONGOING SUPPORT AND THE BEST SERVICES POSSIBLE. GAYLORD PROVIDES CARE MANAGEMENT, CHAPLAIN SERVICES AND PSYCHOLOGY SERVICES AS PART OF OUR STANDARD OF CARE. PATIENT AND FAMILY EDUCATION ALSO INCLUDES ONGOING INSTRUCTIONAL CLASSES FOR INPATIENTS AND THEIR FAMILIES AS WELL AS REGULARLY SCHEDULED, DIAGNOSIS-RELATED SUPPORT GROUPS. OTHER FORMS OF PATIENT AND FAMILY EDUCATION INCLUDE: - PATIENT AND FAMILY EDUCATION GUIDES ARE AVAILABLE TO PEOPLE WITH BRAIN INJURY, DIABETES, MULTIPLE SCLEROSIS, SPINAL CORD INJURY AND STROKE. - A LIBRARY AND RESOURCE CENTER WITH A PART-TIME MEDICAL LIBRARIAN. - VALUE-ADDED SERVICES (FOR WHICH GAYLORD IS NOT REIMBURSED) INCLUDE: - THERAPEUTIC RECREATION AND SPORTS ACTIVITIES FOR THOSE WITH PHYSICAL DISABILITIES. - CARE MANAGEMENT TO GAYLORD'S TRANSITIONAL LIVING PROGRAM RESIDENTS. 64320362 true true false true false false false false true true false false true true true false true false false false false false true true 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 false true 157 0 true 1066 true false false false false false true true false X 24 22 false true false false true true false true true false false true true true true true true false false true X X ARTHUR TEDESCO 2032842800 GAYLORD FARM ROAD WALLINGFORD CT 06492 MICHAEL HOBEN VICE CHAIR/DIRECTOR 1.0 1.0 X X 0 0 0 ROBERT J LYONS CHAIRMAN/DIRECTOR 1.0 2.0 X X 0 0 0 GARY L CARTER ASST.SECT. / DIRECTOR (THROUGH 12/19/17) 1.0 X X 0 0 0 MICHAEL BROODER TREASURER / DIRECTOR 1.0 X X 0 0 0 GEORGE KYRIACOU PRESIDENT & CEO 38.0 2.0 X X 629457 0 30686 DIANA WAKERLEY SECRETARY / DIRECTOR 1.0 X X 0 0 0 STEPHEN HOLLAND V.P. & CMO 40.0 X X 366298 0 6685 TODD FONNER DIRECTOR 1.0 X 0 0 0 PERRY WILSON DIRECTOR 1.0 X 0 0 0 KAREN A SCAPPATICCI DIRECTOR 1.0 X 0 0 0 WILLIAM J SIMIONE JR DIRECTOR 1.0 X 0 0 0 KIM HEALY DIRECTOR (STARTING 12/19/17) 1.0 X 0 0 0 ROBERT J MOBECK DIRECTOR 1.0 X 0 0 0 MICHELE VOLPE DIRECTOR(STARTING 12/19/17) 1.0 X 0 0 0 CONNOR DOLAN DIRECTOR 1.0 X 0 0 0 EMILY LITTMAN PHD DIRECTOR 1.0 X 0 0 0 F PERRY WILSON DIRECTOR 1.0 1.0 X 0 0 0 MARIE ROBERTO PHD DIRECTOR 1.0 X 0 0 0 PETER DECKERS MD DIRECTOR 1.0 X 0 0 0 AUGUSTUS MARCHETTI DIRECTOR 1.0 X 0 0 0 GEORGE MILNE DIRECTOR 1.0 X 0 0 0 ROBERT MCHUGH DIRECTOR 1.0 X 0 0 0 RYAN O'CONNELL DIRECTOR 1.0 X 0 0 0 FRANK PIANTIDOSI DIRECTOR 1.0 X 0 0 0 SUSAN WHETSTONE DIRECTOR(STARTING 12/19/17) 1.0 X 0 0 0 CHRISTOPHER CARTLAND DIRECTOR(STARTING 12/19/17) 1.0 X 0 0 0 ETHAN WEINER DIRECTOR (THROUGH 12/19/17) 1.0 X 0 0 0 KIMBERLY HARTMANN DIRECTOR (THROUGH 12/19/17) 1.0 X 0 0 0 VIRGINIA STAUBACH V.P. & C.N.O. 40.0 X 186903 0 14266 ARTHUR TEDESCO INTERIM CFO through 7/31/18. VP & CFO starting 8/1/18. 40.0 X 0 0 0 SONJA LABARBERA V.P. OPERATIONS & STRATEGY 40.0 X 186193 0 12665 WALTER HARPER V.P. HUMAN RESOURCES 40.0 X 184881 0 4909 DR DAVID ROSENBLUM PHYSICIAN / MEDICAL DIRECTOR 40.0 X 267154 0 31777 DR ALYSE SICKLICK PHYSICIAN / INPATIENT 36.0 X 215991 0 31847 DR LORRAINE TROW PHYSICIAN / MEDICAL DIRECTOR 40.0 X 306893 0 12547 DR BRUCE HSU PHYSICIAN/INPATIENT 40.0 X 213914 0 12666 DR NECOLLE MORGADO-VEGA PHYSIATRIST-PHYSICIAN / INPATIENT 40.0 X 194253 0 4484 2751937 0 162532 43 false true false HMP OF NEW HAVEN COUNTY LLC PO BOX 742936 LOS ANGELES CA 90074 PHYSICIAN SERVICES 1448289 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 DIETARY SERVICES 895272 QUEST DIAGNOSTICS 500 PLAZA DRIVE SEACACUS NJ 07094 LABRATORY SERVICES 751735 IMAGE FIRST MEDICAL WEAR PO BOX 61323 KING OF PRUSSIA PA 19406 LAUNDRY & LINEN SERVICES 545393 Pat Munger Construction 750 EAST MAIN STREET SUITE 1 BRANFORD CT 06405 CONSTRUCTION SERVICES 517937 17 3744371 10227 3744371 NET PATIENT SERVICE REVENUE 622310 78885555 78885555 0 0 0 0 78885555 290954 290954 86171 86171 0 86171 86171 6487292 5878405 608887 0 608887 608887 62184 173885 62184 0 0 0 Other Operating Revenue 622310 333777 333777 0 0 0 0 333777 83949715 79219332 0 986012 2194326 2194326 42788367 37865982 4491996 430389 1559043 1516672 24725 17646 4565790 3969130 552469 44191 3192543 2896748 262870 32925 151799 151799 126000 126000 65363 65363 111230 111230 7735355 6467409 1139889 128057 368747 358547 10200 1082717 630271 411339 41107 922846 922846 1491739 1188288 303451 138290 117577 18773 1940 189237 83161 101920 4156 732142 732142 3968298 2817492 1150806 1087316 792522 294794 DRUGS 2464534 2464534 GENERAL MEDICAL SUPPLIES 2051998 2044573 7425 RENTAL EQUIPMENT 869040 807580 61460 Provision for Bad Debt 310125 310125 507179 282935 223226 1018 78674024 64320362 13530803 822859 13982006 17153342 99000 934855 9983097 9606514 0 0 0 763931 782179 101304963 71143468 30782561 30161495 26915940 28178090 756110 761001 201935 271464 3725806 6566575 87210386 94415515 7100836 6945515 14665000 13800000 0 17295769 17309140 39061605 38054655 X 28689774 34851466 1394388 2986387 18064619 18523007 48148781 56360860 87210386 94415515 X 5275691 -27951 2964339 X false true X true false X X 0 0 65364 65364 65364 65364 64254999 64254999 64320363 64320363 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 65609 65607 65301 65364 261881 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 15620487 2688080 860011 0 1110366 78200 17980012 20094626 411623 1721031 0 506793 6100000 15620487 18539740 35779 1606106 0 86999 0 20094626 20215346 26697 -729943 0 972360 0 18539740 20304487 25209 1560426 0 1674776 0 20215346 0.575 0.32 0.105 false false 113938 113938 54553221 36151652 18401569 7119638 3619288 3500350 38918843 31372528 7546315 599323 599323 30161495 UNAMORTIZED BOND COSTS 350162 DUE FROM AFFILIATES 3230596 OTHER ASSETS 2983845 INTEREST IN NET ASSETS OF GRI 1972 6566575 DUE TO THIRD PARTY 247542 CAPITAL LEASE OBLIGATIONS 69127 INTEREST RATE SWAP LIABILITIES 1766028 LEASE ABANDONMENT OBLIGATIONS 618342 DUE TO AFFILIATES 1972 LONG TERM LIABILITY 3393404 ACCRUED PENSION LIABILITY 11212725 17309140 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT CONSISTS OF MULTIPLE FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. THE TEMPORARILY RESTRICTED NET ASSETS ARE AVAILABLE FOR HEALTH CARE SERVICES SUCH AS PATIENT SPECIAL NEEDS, AS WELL AS OTHER RESTRICTED PURPOSES AND CAPITAL CAMPAIGNS. THE PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED FOR THE PURPOSES OF INVESTMENTS TO BE HELD IN PERPETUITY, THE INCOME OF WHICH IS EXPENDABLE TO SUPPORT PATIENT SPECIAL NEEDS AND OTHER SERVICES; AND FOR THE BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS, THE INCOME OF WHICH IS EXPENDABLE TO SUPPORT OTHER HEALTH CARE SERVICES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from federal and state income taxes on related income pursuant to Section 501(a) of the Code. GRS is a not-for-profit captive insurance company organized under the laws of the Cayman Islands. The Association accounts for uncertain tax positions with provisions of FASB ASC 740, "Income Taxes" which provide a framework for how companies should recognize, measure, present and disclose uncertain tax positions in their consolidated financial statements. The association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Association does not have any uncertain tax positions as of September 30, 2018 and 2017. The Association recognizes interest and/or penalties related to income tax matters within other operating expenses. As of September 30, 2018 and 2017, the Association did not record any penalties or interest associated with uncertain tax positions. The Association's prior three tax years are open and subject to examination by the Internal Revenue Service. On December 22, 2017, the government of the United States of America enacted comprehensive income tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act"). The Tax Act made broad and complex changes to the tax code that are applicable to the Association's year ended September 30, 2018 and later years, including, but not limited to, the assessment of unrelated business income tax on qualified transportation fringe benefits. During March 2018, the FASB issued ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118" (ASU 2018-05). ASU 2018-05 modified the SEC staff issued Staff Accounting Bulletin No. 118 (SAB 118) to address the application of U.S. GAAP in situations when a registrant does not have the necessary nformation available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. Due to a lack of information, the Association has not yet been able to make reasonable estimates of the impact of certain elements of the Tax Act or recorded any amounts with respect those elements and has continued accounting for income taxes in accordance with ASC 740 on the basis of the income tax laws in effect immediately prior to the enactment of the Tax Act. Accordingly, the Association has elected to apply the provisions of SU 2018-05 in their consolidated financial statements. X X X X X X true The Angeletti Group LLC 17 Village Road Box 188 New Vernon NJ 07976 Assist with setup and management of upcoming Capital Campaign false 1311711 111230 1200481 1311711 111230 1200481 CT Golf Outing 133715 101739 31976 0 5200 26408 0 0 368 Gauntlet 5K 102354 72146 30208 0 9490 0 559 0 20159 0 0 236069 173885 62184 0 14690 26408 559 0 20527 62184 0 true true X true X 250 true X 550 true true false true true 9 193395 0 193395 0.0025 9581739 5938511 3643228 0.0465 0 0.0 0 9 9775134 5938511 3836623 0.0490 18 3719 0 3719 0.0000 659 348 508307 0 508307 0.0065 0 0.0 0 0.0 54313 8453 45860 0.0006 677 348 566339 8453 557886 0.0071 677 357 10341473 5946964 4394509 0.0561 0 0.0 0 0.0 615 14499 137280 0 137280 0.0018 0 0.0 0 0.0 40 1000 5295 0 5295 0.0001 0 0.0 0 0.0 0 0.0 655 15499 142575 0 142575 0.0018 310124 0 22324874 22389585 -64711 X true true 1 1 GAYLORD HOSPITAL INC PO BOX 400 WALLINGFORD CT 06492 WWW.GAYLORD.ORG CDH.00002CD X LONG TERM ACUTE CARE HOSPITAL/OUTPATIENT CLINIC/SLEEP SERVICES GAYLORD HOSPITAL INC 1 false false true X X X X X X X X X 16 true false false true X http://www.gaylord.org/about X www.chime.org/advocacy/community-health X true 16 true https://www.gaylord.org/about false true X 250.0 550.0 true true X X X X true X WWW.GAYLORD.ORG/patient info/financialservices X WWW.GAYLORD.ORG/patient info/financialservices X WWW.GAYLORD.ORG/patient info/financialservices X X X X X X true X false X X X X true X false false Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - Gaylord Hospital, Inc.. Feedback was gathered from patients and community stakeholders to better understand the strategies they currently use to maintain their health, their experiences with assessing health care services and barriers to care, and their perceptions of gaps in care and community resources. This was done in the form of surveys. Gaylord surveyed our Referral Sources, Sports Association Patients (written surveys), Brain Injury Association of Connecticut (online and written surveys) and Connecticut Stroke Association (online and written surveys). A total of 105 surveys were received in response to the Gaylord Community Health Needs Assessment. Survey respondents were asked to identify any barriers that exist in the community and at Gaylord Hospital in accessing the care needed to maintain health; to identify areas of unmet need or services that are not currently available; how well Gaylord serves the needs of individuals with spinal cord injury, brain injury, and pulmonary diseases and to identify key improvements to provide better health care to the communities it serves. Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - Gaylord Hospital. Gaylord identified four major priorities when conducting its latest CHNA. First was a need for Community based Primary care Physicians to accept patients with disabilities requiring rehab service, second the need for someone to work with Homecare Agencies for specialized home care services to persons with brain injuries and stokes, Third the need for community base educational programs and training for care-givers and fourth a post discharge support system for patients who have had brain injuries, strokes or have pulmonary disorders. Gaylord started quickly to implement a plan of action to address these issues. A strategy was put in place to partner with existing programs, partnerships and services to target the largest populations possible. Some of these initiatives are listed below: Gaylord partnered with the Wallingford Dept. of Health and Masonicare to roll out "Project Healthy Wallingford" to educated the public about the issues caused by COPD. Programs have been held at venues like the YMCA and the Senior Center to begin educating the public as well as other initiatives. Gaylord has also developed and implementation plan to improve the education of patients and providers about the continuum of care for those patients that have had strokes or suffer from brain injuries. Some of these initiatives include educating families on the resources available to them after the Hospital stay; we have also collaborated with Yale Neurology to help improve the communications and foster clinical synergies to improve care in the healthcare continuum. A wellness initiative has also been rolled out to perform screenings and education to the public. These initiatives are explained and addressed in more detail in the Follow up report on our web site www.gaylord.org/about on the report named "Community Health Needs Assessment & Implementation Plan 0 Schedule H, Part VI, Line 7 STATE FILING OF COMMUNITY BENEFIT REPORT Specialty hospitals, such as Gaylord Hospital which is a licensed chronic disease hospital in the state of Connecticut, are not required to file a community benefit report with the state. Rev. Proc. 2015-21 Disclosure: SECTION 501(R): IN JANUARY 2018, THE ORGANIZATION ENGAGED AN OUTSIDE CONSULTING FIRM TO PERFORM A COMPREHENSIVE REVIEW OF ALL APPLICABLE POLICIES AND PRACTICES UNDER SECTION 501(R) OF THE INTERNAL REVENUE CODE AND THE TREASURY REGULATIONS ISSUED THEREUNDER. AS A RESULT OF THAT REVIEW, THE ORGANIZATION (1) UPDATED ITS FINANCIAL ASSISTANCE, EMERGENCY MEDICAL CARE, AND BILLING AND COLLECTION POLICIES, WHICH WERE ADOPTED BY THE ORGANIZATION'S BOARD OF DIRECTORS ON JUNE 26, 2018; (2) UPDATED ITS COMMUNITY HEALTH NEEDS ASSESSMENT, WHICH WAS ADOPTED BY THE ORGANIZATION'S BOARD OF DIRECTORS ON JUNE 26, 2018; AND UPDATED CERTAIN OPERATIONAL PROCEDURES, INCLUDING UPDATING ITS WEBSITE AND OTHER PROCEDURES TO WIDELY PUBLICIZE THE AVAILABILITY OF FINANCIAL ASSISTANCE. Schedule H, Part I, Line 7 Bad Debt Expense excluded from financial assistance calculation 310124 Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance Medicare Cost to Charge Ratio was used in 7 A& B All other costs are based on actual cost of providing the programs and benefits. Schedule H, Part II Community Building Activities Gaylord's community building activities support both the local communities and the community of those we serve with multiple disabilities. Gaylord participates in many local functions from helping staff local food pantries; helping at read aloud days for elementary students to providing facilities for the local sports teams etc.... Gaylord also focusses its efforts at providing activities for those it serves as patients who have special needs. This can include everything from sponsoring a Disabled Hockey team to running golf clinics for amputees and those with physical handicaps. More than 14,400 people benefited from Gaylord's community support. Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount On a monthly basis, the accounts receivable aging is reviewed. Based on historical percentages for each aging bucket, a total amount is estimated as bad debt. Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote In evaluating the collectability of accounts receivable, the Association analyzes its past history and identifies trends for each of its major payer sources of revenue to estimate appropriate allowance for doubtful accounts and provision for bad debts based upon management's assessment of historical and expected net collections considering business and economic conditions, trends in health care coverage, and other collection indicators. Management regularly reviews data about these major payer sources of revenue in evaluating the sufficiency of the allowance for contractual adjustments and allowance for doubtful accounts. For receivables associated with services provided to patients who have third-party coverage, the Association analyzes contractually due amounts and provides an allowance for doubtful accounts and a provision for bad debts (for example, for expected uncollectible deductibles and co-payments on accounts for which the third-party payor has not yet paid, or for payers who are known to be having financial difficulties that make the realization of amounts due unlikely). For receivables associated with self-pay patients (which includes both patients without insurance and patients with deductible and co-payment balances due for which third-party coverage exists for part of the bill), the Association records a significant provision for bad debts in the period of service on the basis of its past experience, which indicates that many patients are unable or unwilling to pay the portion of their bill for which they are financially responsible. For uninsured patients, the amounts not collected after all reasonable collection efforts have been exhausted is written off against the allowance for doubtful accounts in the period they are determined uncollectible. The Association's allowance for doubtful accounts for self-pay patients was 60% and 61% of self-pay accounts receivable as of September 30, 2018 and 2017, respectively. The Association's self pay write-offs totaled $243,273 and $145,272 for fiscal year 2018 and 2017, respectively. The Association did not change its charity care or financial assistance policy during fiscal year 2018 or 2017. The Association's allowance for doubtful accounts from third-party payers was $727,753 and $580,302 as of September 30, 2018 and 2017, respectively. The Association did not have significant write-offs from third-party payers Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs Non-negotiable Medicare rates are sometimes out-of-line with the true costs of treating Medicare patients. By continuing to treat patients eligible for Medicare, hospitals alleviate the Federal government's burden for directly providing medical services. The IRS has acknowledged that lessening the government burden associated with providing Medicare benefits is a charitable purpose. IRS Rev. Rul. 69-545 states that if a hospital serves patients with government health benefits, including Medicare, then this is an indication that the hospital operates to promote the health of the community. Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance Hospital practice is to contact the patient prior to collections or write off of any outstanding receivable amount and inquire again whether they would like to apply or think they qualify for free care under our hospital policy. If after review the patient qualifies, then the amount would be adjusted as charity care; if not, the debt would go to collections and follow the Collection/Bad Debt policy from there. Schedule H, Part V, Section B, Line 16a FAP website - GAYLORD HOSPITAL, INC.: Line 16a URL: WWW.GAYLORD.ORG/patient info/financialservices; Schedule H, Part V, Section B, Line 16b FAP Application website - GAYLORD HOSPITAL, INC.: Line 16b URL: WWW.GAYLORD.ORG/patient info/financialservices; Schedule H, Part V, Section B, Line 16c FAP plain language summary website - GAYLORD HOSPITAL, INC.: Line 16c URL: WWW.GAYLORD.ORG/patient info/financialservices; Schedule H, Part VI, Line 2 Needs assessment Gaylord has employees who participate both in community based organizations like the regional Chamber's of Commerce, as well as members who sit on the boards of several medical based groups (NSCIA (National Spinal Cord Injury Assoc. and BIAC (Brain Injury Assoc.)) Affiliations with groups such as these allows us to continually be exposed to the needs and insights of those in the community that need our assistance and the programs that we provide. Schedule H, Part VI, Line 3 Patient education of eligibility for assistance Gaylord Hospital informs patients and their families about financial assistance and the charity care policy during the referral and admission process for all services. Information is posted throughout the hospital and its satellite locations, as well as on the hospital's website and in the patient handbook. Schedule H, Part VI, Line 4 Community information GAYLORD HOSPITAL, AS A REFERRAL HOSPITAL AND ONE OF ONLY TWO LONG-TERM ACUTE CARE HOSPITALS IN CONNECTICUT, PRIMARILY SERVES RESIDENTS OF THE STATE BUT ALSO ADMITS PATIENTS FROM NEIGHBORING STATES AS WELL. THE MAJORITY OF PATIENTS ARE AGE 62 OR OLDER, WITH SLIGHTLY MORE PERCENTAGE OF MEN THAN WOMEN. GAYLORD DOES NOT INCLUDE VERIFICATION OF RACIAL BACKGROUND IN ITS ADMISSIONS PROCESS. GAYLORD HOSPITAL DOES NOT BASE ITS ADMISSIONS ON POVERTY GUIDELINES BUT RATHER ON MEDICALLY PRESCRIBED CRITERIA; HOWEVER GAYLORD HOSPITAL SERVICES MANY PATIENTS FROM OUR SURROUNDING COMMUNITIES WHICH ARE BELOW THE FEDERAL POVERTY GUIDLEINES. AMONG OUR LARGEST ADMISSIONS SOURCES ARE ACCUTE CARE HOSPITALS IN THE CITIES OF NEW HAVEN, HARTFORD, MERIDEN, WATERBURY AND BRIDGEPORT. Schedule H, Part VI, Line 5 Promotion of community health A majority of the organization's governing body is comprised of persons who reside in the organization's primary service area. The organization extends medical staff privileges to all qualified physicians in its communities for all applicable departments and specialties. Gaylord hospital uses any surplus funds to reinvest in equipment and programming to improve the care and function of patients with spinal cord injury, stroke, traumatic brain injury, and pulmonary issues. X false true false false false false false false false GEORGE KYRIACOU PRESIDENT & CEO 487695 0 0 0 141762 0 21312 0 9374 0 660143 0 139857 0 STEPHEN HOLLAND V.P. & CMO 365308 0 0 0 990 0 5200 0 1485 0 372983 0 0 0 VIRGINIA STAUBACH V.P. & C.N.O. 186392 0 0 0 511 0 3573 0 10693 0 201169 0 0 0 SONJA LABARBERA V.P. OPERATIONS & STRATEGY 186110 0 0 0 83 0 3772 0 8893 0 198858 0 0 0 WALTER HARPER V.P. HUMAN RESOURCES 184346 0 0 0 535 0 3782 0 1127 0 189790 0 0 0 DR DAVID ROSENBLUM PHYSICIAN / MEDICAL DIRECTOR 265984 0 0 0 1170 0 5396 0 26381 0 298931 0 0 0 DR ALYSE SICKLICK PHYSICIAN / INPATIENT 215112 0 0 0 879 0 4468 0 27379 0 247838 0 0 0 DR LORRAINE TROW PHYSICIAN / MEDICAL DIRECTOR 305584 0 0 0 1309 0 2836 0 9711 0 319440 0 0 0 DR BRUCE HSU PHYSICIAN/INPATIENT 213717 0 0 0 197 0 4306 0 8360 0 226580 0 0 0 DR NECOLLE MORGADO-VEGA PHYSIATRIST-PHYSICIAN / INPATIENT 194151 0 0 0 102 0 4382 0 102 0 198737 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan GEORGE KYRIACOU PARTICIPATES IN A 457F Supplemental nonqualified retirement PLAN and received a payment of $139,857 during the calendar year 2017. The hospital also accrued $16,118 on his behalf during calendar year 2017. A STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 060806186 20774UNQ4 2007-04-01 21530000 CONSTRUCTION OF A 36-BED ADDITION and REFUND PRIOR ISSUE OF CHEFA SERIES A REVENUE BONDS. true false false A 0 0 21530000 0 0 0 449233 0 0 11510767 9570000 0 2008 false true true true A false false false false 0.0 0.0 0.0 false false true A false false false true true false false false false true A true Schedule K, Part IV, Line 2c COLUMN A Issuer name: STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY The calculation for computing no rebate due was performed on 04/01/2012 Form 990, Part VI, Line 18 THE AUDIT OVERSIGHT PROCESS AND SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PREVIOUS YEAR. Form 990, Part VI, Line 15a GAYLORD HAS CONTRACTED WITH SIBSON CONSULTING TO PERFORM A TOTAL COMPENSATION REVIEW OF THE POSITION OF THE CEO. THIS PROCESS WILL BE DONE EVERY OTHER YEAR FOR THE AFOREMENTIONED POSITION. A REPORT WILL BE MADE BY THE VICE PRESIDENT OF HUMAN RESOURCES TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY FOR THEIR ENDORSEMENT AND APPROVAL. THE LAST COMPENSATION REVIEW OCCURRED IN FEBRUARY OF 2017. Form 990, Part VI, Line 15b GAYLORD HAS CONTRACTED WITH SIBSON CONSULTING TO PERFORM A TOTAL COMPENSATION REVIEW OF THREE KEY POSITIONS IN SENIOR MANAGEMENT: THE CFO AND THE CMO AND USE ONLY SOUTHERN NEW ENGLAND SURVEY DATA FOR THE VICE PRESIDENT OF CLINICAL SERVICES, THE VICE PRESIDENT OF HUMAN RESOURCES, THE VICE PRESIDENT OF DEVELOPMENT AND THE VICE PRESIDENT OF MARKETING/PUBLIC RELATIONS. THIS PROCESS WILL BE DONE EVERY OTHER YEAR FOR THE AFOREMENTIONED POSITIONS. A REPORT WILL BE MADE BY THE VICE PRESIDENT OF HUMAN RESOURCES TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY FOR THEIR ENDORSEMENT AND APPROVAL. THE LAST COMPENSATION REVIEW OCCURRED IN FEBRUARY OF 2017. Form 990, Part VI, Line 1a The organization has an Executive Committee, which has full authority and power to act for the Board of Directors and transact all regular business of the Corporation during the interim between meetings of the Board of Directors. Form 990, Part VI, Line 3 Delegation of management duties Gaylord Hospital, Inc. contracted with IMA Consulting to provide managment services to the organization, and related organizations. Arthur Tedesco was an employee of IMA Consulting through 7/31/18, and performed the duties of CFO on an interim basis. As of August 1,2018, Arthur Tedesco became an employee of Gaylord Hospital, Inc. Form 990, Part VI, Line 6 Classes of members or stockholders THERE IS ONE SOLE MEMBER OF THE HOSPITAL, GAYLORD FARM ASSOCIATION, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE MEMBER HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF THE HOSPITAL. THE MEMBER HAS OTHER RIGHTS, POWERS AND PRIVILEGES USUALLY OR BY LAW ACCORDED TO THE MEMBERS OF A NONSTOCK NON-PROFIT CORPORATION. Form 990, Part VI, Line 11b Review of form 990 by governing body A MEETING IS HELD WITH THE AUDIT COMMITTEE AND SENIOR MANAGEMENT TO REVIEW THE 990. AFTER THIS REVIEW IS COMPLETE, A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANY CONFLICT OF INTEREST SITUATION MUST BE DISCLOSED TO THE BOARD OF DIRECTORS OF THE ASSOCIATION OR THE COMPLIANCE OFFICER IMMEDIATELY AND SUCH DIRECTOR, OFFICER OR EMPLOYEE WITH A CONFLICT OF INTEREST WILL BE REQUIRED TO REFRAIN FROM PARTICIPATING IN ANY DISCUSSION OR ACTION CONCERNING SUCH CONFLICTED SITUATION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST Form 990, Part XI, Line 9 Other changes in net assets or fund balances PENSION RELATED CHANGES - 2195248; CHANGES IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT - 854965; LOSS FROM EQUITY INVESTMENTS - -502000; CHANGE IN BENEFICIAL INTEREST IN TRUSTS - 416126; GAYLORD FARM REHABILITATION CENTER INC PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 061432065 RESIDENTIAL CARE HOME CT 501(c)(3) 10 GAYLORD FARM ASSOCIATION INC false GAYLORD RESEARCH INSTITUTE INC PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 061460112 RESEARCH ORGANIZATION CT 501(c)(3) 4 GAYLORD FARM ASSOCIATION INC false THE GAYLORD FOUNDATION INC PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 061460112 SUPPORTING Organization CT 501(c)(3) Type I GAYLORD FARM ASSOCIATION INC false GAYLORD FARM ASSOCIATION INC PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 061302029 Parent Organization CT 501(c)(3) Type I NA false NORTH HAVEN FITNESS & WELLNESS LLC PO BOX 400 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 201637848 FITNESS CENTER CT N/A Related false false 0.5 FARM PROPERTIES INC PO BOX 400 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 061301584 PROPERTY DEVELOPMENT CT GAYLORD FARM ASSOCIATION INC C Corporation 0 false GAYLORD RISK SOLUTIONS LTD PO BOX 400 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 980561423 INSURANCE PROVIDER CJ GAYLORD FARM ASSOCIATION INC C Corporation 0 false false false false false false false false false false false false false false true true false false false false Gaylord Hospital INC PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 060646649 X 0 65364 65364 64254999 64320363 1000000 250000 0 0 0 Gaylord Farm Rehabilitation Center Inc PO Box 400 Gaylord Farm Road Wallingford CT 06492 061432065 X 0 0 0 0 0 0 0 0 0 0 Gaylord Research Institute Inc PO Box 400 Gaylord Farm Road Wallingford CT 06492 061460112 X 0 0 0 0 0 0 0 0 0 0