2018-07-11T14:14:08-07:00 2017-08-31 990 2016-09-01 951647809 Barlow Respiratory Hospital BARL 2132026881 2000 Stadium Way Los Angeles CA 90026 Ed Engesser CFO 2018-07-11 2016 2022-09-23 18:48:47Z 67283672 false false X www.barlowhospital.org X 1902 CA A not-for-profit, long-term acute care specialty healthcare organization is to improve the quality of life for patients with respiratory and other diseases that may require prolonged acute hospitalization of specialized treatment. 11 9 399 9 0 39000 39000 54867881 66817678 210003 221662 158024 205332 55274908 67283672 0 0 32222328 36271313 0 0 19849469 33832895 52071797 70104208 3203111 -2820536 51269524 44100527 11414877 7835348 39854647 36265179 A not-for-profit, long-term acute care specialty healthcare organization is to improve the quality of life for patients with respiratory and other diseases that may require prolonged acute hospitalization of specialized treatment. false false 38605416 38405149 Hospital provides patient care days of 13,602 days for a total of 439 admissions at Main Campus location. Patient population includes patients unable to wean off ventilators at short-term acute hospitals and patients with other respiratory diagnoses and critically complex cases. 10809897 19286874 Hospital provides patient care days of 7,969 days for a total of 327 admissions at Van Nuys Campus location. Patient population includes patients unable to wean off ventilators at short-term acute hospitals and patients with other respiratory diagnoses and critically complex cases. 6668053 9125655 Hospital provides patient care days of 4,598 days for a total of 251 admissions at Whittier Campus location. Patient population includes patients unable to wean off ventilators at short-term acute hospitals and patients with other respiratory diagnoses and critically complex cases. 56083366 true true false true false false false false false false true false false true true true true 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 false false false false true false false false false true 118 0 true 399 true false false false false false false false false 0 false false false false false false false false false false X 11 9 false false false false true true true true true false false true true true true true true true true false X Ed Engesser 2132504200 2000 Stadium Way Los Angeles CA 90026 X Michael D Berger Chair 2.00 1.00 X X 0 0 0 Diane Naegele Vice Chair 2.00 1.00 X X 0 0 0 Jason Zayon Secretary 1.00 0.00 X X 0 0 0 Bradford M Bolger Board Director 1.00 0.00 X 0 0 0 Earl E Gales Jr Board Director 1.00 0.00 X 0 0 0 Azmy Ghaly MD Board Director 1.00 0.00 X 0 0 0 Eric Kleerup MD Board Director 1.00 0.00 X 0 0 0 John Van Dyke MD Board Director 1.00 0.00 X 0 0 0 Daniel Weinstein Board Director 1.00 0.00 X 0 0 0 David Nelson MD Medical Dir. 24.00 3.00 X 220678 0 0 Amit Mohan President & CEO 40.00 5.00 X X 264171 0 21249 Ed Engesser CFO 40.00 5.00 X 228336 0 23786 Gladys D'Souza CNO 40.00 0.00 X 194810 0 25540 Kirk Watson VP, Business Development 40.00 0.00 X 222061 0 6087 Suzanne Zolfo Rigdon Exe Dir Foundation 0.00 40.00 X 210135 0 15159 Maria Silverio Charge Nurse, ICU 42.00 0.00 X 176191 0 0 Angelina Games RN, ICU 42.00 0.00 X 162438 0 9546 Haydee Dator Charge Nurse 42.00 0.00 X 158426 0 15627 Azucena Vallejo Charge Nurse 42.00 0.00 X 156168 0 12638 1993414 129632 55 false true false Valley Presbyterian Hospital 15107 Vanowen Street Van Nuys CA 91409 Medical Services 3732148 Presbyterian Intercommunity Hsp 12401WashingtonBl Whittier CA 90602 Medical Services 2231242 Kaiser Foundation Health Plan PO Box 80204 Los Angeles CA 90080 Medical Services 1225733 Shiftwise 1800 SW Ist Ave Suite 510 Portland OR 97201 Registry 464572 California Hospitalists 10736 Jefferson Bl646 Culver City CA 90230 Medical Services 346968 16 39000 39000 Managemnt services rev 561000 41000 41000 Patient services rev 623000 66776678 66776678 66817678 221662 221662 0 0 25200 25200 25200 25200 0 0 0 0 Cafeteria 722210 97021 97021 Miscellaneous revenue 900099 70560 70560 Refund from vendors 900099 12551 12551 180132 67283672 66817678 426994 0 0 0 0 1206718 965374 241344 0 25012471 20009977 5002494 416228 332982 83246 7452896 5962317 1490579 2183000 1746400 436600 378598 302878 75720 163879 131103 32776 96098 76878 19220 6782 5426 1356 0 0 1683352 1346682 336670 0 5075193 4060154 1015039 372096 297677 74419 0 3263177 2610542 652635 55996 44797 11199 0 51946 41557 10389 0 0 1117739 894191 223548 0 Impairment Loss on ppty&equip 11708590 9366872 2341718 Purchased services 8705256 6964205 1741051 General & Administrative 847664 678131 169533 All other expenses 306529 245223 61306 0 70104208 56083366 14020842 0 2957 4464 530896 690130 0 7943048 12308646 0 0 0 341643 558813 945709 824947 32567641 22162811 21167357 10404830 0 78806 78780 0 0 20259108 19229917 51269524 44100527 5137338 7084311 6000000 277539 751037 11414877 7835348 X 24675981 21850045 7267781 6664830 7910885 7750304 39854647 36265179 51269524 44100527 X -2820536 -768932 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false true 6782 false false false 6782 false false Part II-B, Line 1i - Other Activities Description The organization pays membership dues to the Hospital Assocation of Southern California (HASC) and National Assocation of Long Term Hospital (NALTH). A portion of the dues paid are used for lobbying activites by HASC and NALTH on behalf of their members. 24721 24721 7643627 7369952 273675 240190 234753 5437 16870955 14558106 2312849 7788148 7788148 10404830 Due from Affiliates 4774328 Insurance receivable 32803 Investment in net assets of affiliates 14415134 Misc. receivable 7652 19229917 Due to third-party payors 352546 Professional liability 398491 751037 X 67278272 33600 33600 67244672 39000 39000 67283672 58395618 58395618 11708590 11708590 70104208 Part X : FIN48 Footnote The Hospital accounts for uncertain tax positions in accordance with the provisions of Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 740-10, "Income Taxes". The Hospital had no unrecognized tax benefits which would require an adjustment at August 31, 2017 or 2016. The Hospital files Federal and California exempt organization returns. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restrictions $33600 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Government grants $39000 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Loss on property and equipment $11708590 true true X true X true X true true false false true true 9632 9632 0.00010 4733384 2861004 1872380 0.02670 2770707 1774012 996695 0.01420 7513723 4635016 2878707 0.04100 9477 9477 0.00010 87644 87644 0.00130 97121 97121 0.00140 7610844 4635016 2975828 0.04240 9477 9477 0.00010 9477 9477 0.00010 true 18819 43105085 44235425 -1130340 X true true 1 1 Barlow Respiratory Hospital X Barlow Respiratory Hospital 1 false false true X X X X X X X X 16 true false false true X true 16 false true false true X 200.0000 350.0000 true true X true X X X X X true X false true X false false Part V, Line 5 - Account Input from Persons Who Represent the Community The hospital conducted interviews with members of the Board of Directors, members of the Medical Staff, referring physicians, public health officials, and administrative staff of hospitals in the greater Los Angeles area.Part V, Line 14 - Amounts Charged to PatientsFacility : Barlow Respiratory HospitalThe basis for calculating amounts charged to patients is the amount that Medicare would pay if the patients services were covered by Medicare. Part V, Line 11 - Explanation of Needs Not Addressed and Reasons Why Part V, Section B, line 7 Barlow completed a Community Health Needs Assessment (CHNA) and adopted an Implementation Strategy in October, 2013.Barlow is a regional referral center and our primary service area is defined as the entirety of Los Angeles County. Because of the vast size of this service area, the identified community health needs in the region are many and far reaching. They include:Access to careChronic disease conditionsHomelessnessMental healthNutrition and physical activityOverweight and obesityPreventive practices (vaccines, screenings)SmokingDue to the enormity of the issues identified in the CHNA, and the relatively modest resources of our organization, we are not able to address all community needs. Rather, we have chosen to address a subset of prioritized needs that we selected utilizing the following criteria:Existing organizational infrastructure and capacity whether the hospital has programs, systems, staff and support resources in place to address the issue.Established relationships whether there are established relationships with community partners to address the issue.Ongoing investment whether existing resources are committed to the issue. Staff time and financial resources for this issue are counted as part of our community benefit effort.Focus area whether the hospital has acknowledged competencies and expertise to address the issue and the issue fits with the organizational mission.Application of the criteria resulted in the following prioritized list of community health needs:Priority Health Needs Access to care - ranking high Chronic disease conditions - ranking high Smoking - ranking high Homelessness - ranking low Mental health - ranking low Nutrition/physical activity - ranking low Overweight/obesity - ranking low Preventive practices - ranking low Barlow has begun an implementation program to address these prioritized needs. Part V, Line 22d - Other Billing Determination of Individuals Without Insurance The hospital facility used the Medicare DRG based payment system to determine payment. Part I, Line 6a - Related Organization Community Benefit Report The hospital filed a community benefit report with the California Office of Statewide Health Planning and Development. It is available to the public through that organization and is available upon request from the Hospital.Part I, Line 7 - Financial Assistance and Certain Other Community Benefits at CostThe cost /charge ratio, derived from Worksheet 2, was used to determine costs on line 7 column (f) and column (c).Part II - Community Building ActivitiesThe hospital makes its meeting rooms available at no charge to community based non profit and government organizations ( e.g. police departments and as a polling place for federal, state and local elections) for their meetings and educational sessions. Part III, Line 2 - Methodology Used To Estimate Bad Debt Expense Bad debt expense includes actual charges written off as uncollectible and an estimate of uncollectible bad debt amounts in open accounts at fiscal year end. Part III, Line 3 - Methodology of Estimated Amount & Rationale for Including in Community Benefit No bad debt expense is reported as a community benefit. Part III, Line 4 - Bad Debt Expense Barlow Respiratory Hospital Notes to audited Financial Statements for the years ended August 31, 2017 and 2016 - page 8, Note 2Provision for doubtful accounts The Hospital provides for an allowance against patient accounts receivable for amounts that could become uncollectible whereby such receivables are reduced to their estimated net realizable value. The Hospital estimates this allowance based on the aging of their accounts receivable, historical collection experience by payer, and other relevant factors. There are various factors that can impact the collection trends, such as changes in the economy, which in turn have an impact on unemployment rates and the number of uninsured, and under-insured patients, the increased burden of co-payments to be made by patients with insurance, and business practices related to collection efforts. These factors continuously change and can have an impact on collection trends and the Hospitals estimation process. The Hospitals policy is to attempt to collect amounts due from patients, including co-payments and deductibles due from patients with insurance, at the time of service while complying with all federal and state laws and regulations. Part III, Line 8 - Explanation Of Shortfall As Community Benefit The Medicare Cost Report cost finding methodology was used to determine the cost of services to Medicare covered patients. Approximately 70 % of the Medicare patients that receive care at the hospital are dually eligible for both Medicare and Medi-Cal so they are low income seniors that meet Medi-Cal eligibility criteria and would be have Medi-Cal coverage as their primary coverage if they were less than 65 years of age. Part III, Line 9b - Provisions On Collection Practices For Qualified Patients Collection activity by the Hospital will cease when the patient is declared eligible for charity care and will be suspended during the period that the patient is attempting to qualify under the Hospitals Financial Assistance Policy. X X X false false false false false false false true false false Amit Mohan President & CEO 264171 6231 15018 285420 Angelina Games RN, ICU 162438 3722 5824 171984 Azucena Vallejo Charge Nurse 156168 4794 7844 168806 David Nelson MD Medical Dir. 220678 220678 Ed Engesser CFO 218336 10000 6371 17415 252122 Gladys D'Souza CNO 188810 6000 5815 19725 220350 Haydee Dator Charge Nurse 158426 4903 10724 174053 Kirk Watson VP, Business Development 216061 6000 5709 378 228148 Maria Silverio Charge Nurse, ICU 176191 176191 Suzanne Zolfo Rigdon Exe Dir Foundation 210135 3121 12038 225294 Part I, Line 7: Non-Fixed payments not listed above The bonus was determined by the compensation committee of the Board of Directors. Client Note 1 Client Note 1 - Form 990, Part IX, Line 24a - Impairment Loss on Property and EquipmentThe Hospital recognized an impairment loss of long-lived assets in accordance with the provisions of Financial Accounting Standards Board Accounting Standards Codification 360-10-35, "Measurement of an Impairment Loss," totaling approximately $11,709,000 during the year ended August 31, 2017. The impairment loss relates to pre-construction costs for the construction of a replacement hospital facility. Due to the decision to pursue the retrofit of the existing hospital building to meet seismic requirements through January 1, 2030 and to defer the construction of a new hospital building until financial resources are available and a business imperative is developed, the Hospital has determined that these costs are impaired. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The Barlow Group, a California nonprofit public benefit corporation is the only member. The Barlow Groups also serves as the only member of the Barlow Foundation which is the fund raising arm for Barlow Respiratory Hospital. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body There are two categories of directors- Designated directors and Selected directors.Designated Directors of which there shall be no more than five (5), shall be the individuals serving in the positions enumerated below:(a)President of Barlow Group;(b)President of the corporation;(c)Medical Director of the Hospital;(d)Chief of the medical staff of the Hospital (the Medical Staff) (duly elected by the Medical Staff).(e)Chairperson of the Board of Barlow Foundation, or another member of the Board of Barlow Foundation as designated by the Barlow Foundation and approved by the Board of Barlow Group.Each Designated Director shall serve on the Board so long as he or she holds at least one of the positions enumerated above.All directors other than the Designated Directors shall be Selected Directors. Pursuant to Section 5220(d) of the California Nonprofit Public Benefit Corporation Law, all Selected Directors shall be designated by the Member and shall serve at the pleasure of the Member. All directors of the corporation shall be individuals also serving on the Members Board of Directors. Selected Directors shall serve for the same term as the Selected Director serves on the Members Board of Directors.Notwithstanding any other provision of these Bylaws, at no time shall the Board include in the aggregate more than forty-nine percent (49%) interested persons as defined by Section 5227 of the California Nonprofit Public Benefit Corporation Law. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Each of the following powers may be executed only with the prior written approval of the Member:(a)To retain an attorney or firm of attorneys to provide legal services for the corporation and to fix the amount of compensation for such services, except in such a case where the retention of an attorney or firm of attorneys concerns a non-routine situation, such as, by way of example only, the existence of a conflict of interest that requires the use of an attorney or firm of attorneys not previously consented to;(b)To retain an accountant or firm of accountants to provide accounting and auditing services for the corporation and to fix the amount of compensation for such services;(c) To authorize any unbudgeted expenditure in excess of $100,000 for capital improvements to the properties owned or leased by the corporation and not approved by a budget procedure;(d)To establish any programs with respect to marketing and/or public relations, which relate to strategic planning on a system-wide basis for the Barlow Group and its affiliates and to retain any consultants at a cost in excess of $250,000 with respect thereto;(e)To incur or guarantee indebtedness, as so defined in accordance with Generally Accepted Accounting Principles;(f)To mortgage, pledge or otherwise encumber any real property of the corporation, and to mortgage, pledge or otherwise encumber property or assets, other than real property, of the corporation with a value in excess of $50,000;(g)To sell, lease, assign or otherwise transfer any real property of the corporation, and to sell, lease, assign or otherwise transfer property or assets, other than real property, of the corporation with a value in excess of $50,000;(h)To adopt or modify an annual budget and an annual business plan for this corporation;(i)To form a subsidiary or enter into an agreement to act as a general partner;(j)To remove the President, the Chief Financial Officer or the Medical Director from office; and(k)To amend or repeal the Bylaws. Form 990, Part VI, Line 11b: Form 990 Review Process The Chief Financial Officer and the Finance Department staff will prepare and file the returns. When it is deemed appropriate, consultative support and /or review will be solicited from an external public accounting firm. Prior to filing, the return for each of the Barlow Organizations will be distributed to the Barlow Group Board of Directors for their review. The Chief Executive Officer performs a final review and approves the Annual Information Returns before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The hospital has a Board of Director Conflict of Interest Policy that all Board members sign at least every two (2) years. The policy requires every director to complete the Director and Officer Questionnaire and identify all known actual or potential conflicts of interest in which they or one or more of their family members may be involved. In addition during deliberations or discussions at any Board of Directors meeting, an individual Board member shall identify any actual or potential conflict of interest, and having so disclosed the actual or potential conflict of interest and the material facts thereof, shall not participate in discussion on that agenda item and shall not vote on the issue. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Personnel/Compensation Committee (Committee) of the Board of Directors is charged with the responsibility of establishing and recommending changes to the compensation of the CEO,CFO and Medical Director. The Committee utilizes the Hospital Association of Southern California's Health Executive Compensation Report to benchmark BRH compensation to the marketplace. Specifically the 'Single Facility Southern California Salary Range' amounts for minimum-midpoint-maximum compensation serve as the benchmarks for determining comparative marketplace compensation. The CEO and CFO are eligible to participate in the same paid time off and employee insurance benefits as all Hospital management level employees. The Medical Director and CEO have written contracts which document their compensation and benefits. The committee reviews the experience level of the individual in each position, the individual accomplishments of officer, and the overall accomplishments of the hospital in recommending compensation and/or changes to compensation for these three positions. The Committee's recommendations are then submitted to the full Board of Directors for discussion and approval. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The audited financial statements, governing/organizing documents, and conflict of interest policy are all available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of split-interest agreements = $268473 Other Changes In Net Assets Or Fund Balances - Other Decreases Government grants = -$39000 Other Changes In Net Assets Or Fund Balances - Other Decreases Write-off of pledges receivable = -$998405 Barlow Foundation 2000 Stadium Way Los Angeles CA 90026 954560787 Fundraising CA 501c3 7 Barlow Group false Barlow Group 2000 Stadium Way Los Angeles CA 90026 953771980 Promote public health CA 501c3 III-FI NA false false false false false false false false false false false false true false false true false false false true