2015-03-27T11:20:15-05:00 2014-09-30 BKD LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2013-10-01 710766341 OUACHITA COUNTY MEDICAL CENTER % JAMIE WOOD OUAC 8708361200 PO BOX 797 Suite CAMDEN AR 717010797 PEGGY ABBOTT PRESIDENT/CEO 5013721040 2015-03-27 true AMBER SHERRILL P00748683 5013721040 2015-03-27 2013 2016-03-07 17:11:31Z PEGGY ABBOTT PO BOX 797 CAMDEN AR 717010797 35271947 false X WWW.OUACHITAMEDCENTER.COM X 1996 AR OUACHITA COUNTY MEDICAL CENTER AND ITS CLINICS PROVIDE STATE-OF-THE-ART MEDICAL CARE TO RESIDENTS OF OUACHITA COUNTY, ARKANSAS, AND THE SURROUNDING AREA. 7 7 591 90 0 0 302281 192775 31770565 33229706 40601 92296 2208301 1732994 34321748 35247771 0 0 0 0 18697433 17067673 0 0 0 19469552 19604408 38166985 36672081 -3845237 -1424310 24832851 22616895 11210510 10762854 13622341 11854041 OUACHITA COUNTY MEDICAL CENTER AND ITS CLINICS PROVIDE STATE-OF-THE- ART MEDICAL CARE TO RESIDENTS OF OUACHITA COUNTY, ARKANSAS, AND THE SURROUNDING AREA. false false 30925391 33229706 TO PROVIDE HEALTHCARE SERVICES TO THE RESIDENTS OF OUACHITA COUNTY AND THE SURROUNDING AREAS. 30925391 true true false true false false false false false false true false false false true false false true false false false false false false false 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 23 0 true 591 true true true false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false AR X JAMIE WOOD 8708361208 638 CALIFORNIA AVENUE CAMDEN AR 71701 X LAWRENCE ROBERSON VICE CHAIRMAN 1.0 1.0 X X 0 0 0 DR JERRY KENDALL MEMBER 1.0 1.0 X 0 0 0 DR CORBET LAMKIN CHAIRMAN 1.0 1.0 X X 0 0 0 DAVID MAHAFFEY MEMBER 1.0 1.0 X 0 0 0 BOBBY BASS MEMBER 1.0 1.0 X 0 0 0 ELAINE BERG MEMBER 1.0 1.0 X 0 0 0 DR REGINALD COOPER MEMBER 1.0 1.0 X 0 0 0 ROBERT J ANDERS CFO/TREASURER 40.0 1.0 X 98717 0 0 PEGGY ABBOTT CEO/PRESIDENT 40.0 1.0 X 150483 0 0 TERRY FEYEN PHARMACIST 40.0 X 136827 0 0 JAMIE MEEKS PHARMACY DIRECTOR 40.0 X 130401 0 0 516428 0 0 3 false true false EMERGENCY PHYSICIANS ASSOC PO BOX 757 CAMDEN AR 71711 ER PHYSICIAN 1449281 PRECISION ONE THERAPY 1098 OLD STRONG HIGHWAY STRONG AR 71765 OCCUPATIONAL THERAPY 1181560 FREDERICK HAYWARD PERKINS JR 3000 ROSEMAN ROAD CAMDEN AR 71701 INCOME SUBSIDY 326000 RAPA RADIOLOGY ASSOCAITES PA 500 SOUTH UNIVERSITY LITTLE ROCK AR 72205 RADIOLOGY SERVICES 251519 BKD LLP PO BOX 3667 LITTLE ROCK AR 72203 FINANCIAL SERVICES 209261 8 71303 121472 192775 PATIENT SERVICE REVENUE 621400 33229706 33229706 33229706 21242 21242 0 0 36568 24176 12392 0 12392 12392 71054 0 71054 71054 71054 0 0 0 EHR INCENTIVES 900099 937971 937971 CAFETERIA 721000 399960 399960 HOME DELIVERY 624100 142844 142844 239827 239827 1720602 35247771 33229706 1825290 0 0 0 0 249983 249983 0 0 14263766 11845264 2418502 79702 66188 13514 1417837 1177435 240402 1056385 877269 179116 0 29963 24883 5080 134521 111712 22809 0 0 0 4820723 4003342 817381 51040 42386 8654 581063 482541 98522 478074 397014 81060 0 599261 497653 101608 267700 222310 45390 0 0 336460 279411 57049 0 1486980 1234854 252126 246850 204995 41855 SUPPLIES 4411194 3663251 747943 BAD DEBT EXPENSE 4003786 4003786 REPAIRS & MAINTENANCE 759014 630319 128695 ASSESSMENT TAX 441465 366612 74853 956314 794166 162148 36672081 30925391 5746690 0 341655 1090000 3850936 1548348 0 0 5595531 5382879 0 0 0 0 231969 173910 1008262 947916 8602 3441 45336418 32811006 12846575 12525412 0 0 873795 877403 0 0 0 0 75526 67586 24832851 22616895 3058327 3185899 0 0 0 0 4602710 4239977 0 0 0 0 2199680 2071087 0 0 1349793 1265891 11210510 10762854 X 13622341 11854041 0 0 0 0 13622341 11854041 24832851 22616895 X -1424310 -343990 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 6096 6096 false FORM 990, PART II-B, LINE I PERCENTAGE OF ARKANSAS HOSPITAL ASSOCIATION ($3,010) AND AMERICAN HOSPITAL ASSOCIATION ($3,086) DUES SPENT ON LOBBYING. 582906 582906 18962527 11229514 7663013 0 0 0 25790985 21511492 4279493 12525412 0 ESTIMATED AMOUNT DUE 3RD PARTY 249015 ASSET RETIREMENT OBLIGATIONS 1016876 1265891 X 31268161 24176 24176 31243985 4003786 4003786 35247771 32692471 24176 24176 32668295 4003786 4003786 36672081 FORM 990, SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE $24,176 FORM 990, SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE $24,176 FORM 990, SCHEDULE D, PART XI, LINE 4B BAD DEBT EXPENSE $4,003,786 FORM 990, SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE $4,003,786 FORM 990, SCHEDULE D, PART X, LINE 2 THE SYSTEM, MEDICAL CENTER AND MEDICAL SERVICES HAVE BEEN RECOGNIZED AS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILIAR PROVISION OF STATE LAW. AS SUCH, THEY ARE REQUIRED TO FILE IRS FORM 990 ON AN ANNUAL BASIS. THESE ENTITIES ARE NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR INCOME TAX RETURNS FILED FOR YEARS BEFORE 2011. THESE ENTITIES ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. true true true X 140. true X 290. true true false true true 178400 178400 0.00550 4179026 2065297 2113729 0.06470 4357426 2065297 2292129 0.07020 94367 94367 0.00290 2240137 1168000 1072137 0.03280 2334504 1168000 1166504 0.03570 6691930 3233297 3458633 0.10590 false 4003786 975975 10067638 11654879 -1587241 X true true 1 1 OUACHITA COUNTY MEDICAL CENTER 638 CALIFORNIA AVE CAMDEN AR 71701 WWW.OUACHITAMEDCENTER.COM AR71701 X X X OUACHITA COUNTY MEDICAL CENTER 1 true X X X X X X X X X 12 true false true X WWW.OUACHITAMEDCENTER.COM X X X X X X false false true true 140. true 290. true X X X X X true true X true false X X X X true X false false FORM 990, SCHEDULE H, PART V, SECTION B, LINE 3 LOCAL EXPERT ADVISORS WERE LOCAL INDIVIDUALS SELECTED TO CONFORM TO THE INPUT REQUIRED BY THE FEDERAL GUIDELINES AND REGULATIONS. THERE WERE 15 LOCAL EXPERT ADVISORS. THE LOCAL EXPERTS PARTICIPATED IN A STRUCTURED COMMUNICATION TECHNIQUE CALLED A DELPHI METHOD, ORGINALLY DEVELOPED AS A SYSTEMATIC, INTERACTIVE FORECASTING METHOD THAT RELIES ON A PANEL OF EXPERTS. THE PROCESS HELPS TO IDENTIFY THE MOST PRESSING, HIGHEST PRIORITY, COMMUNITY NEEDS. FORM 990, SCHEDULE H, PART V, SECTION B, LINE 7 OUACHITA COUNTY MEDICAL CENTER USED THE PRIORITY RANKING OF AREA HEALTH NEEDS BY THE LOCAL EXPERT ADVISORS TO ORGANIZE THE SEARCH FOR LOCALLY AVAILABLE RESOURCES AS WELL AS THE RESPONSE TO THE NEEDS BY OUACHITA COUNTY MEDICAL CENTER. A HOSPITAL FACILITY MAY DETERMINE WHETHER A HEALTH NEED IS SIGNIFICANT BASED ON ALL OF THE FACTS AND CIRCUMSTANCES PRESENT IN THE COMMUNITY IT SERVES. PLEASE SEE ATTACHED IMPLEMENTATION STRATEGY FOR A LISTING OF NEEDS NOT NOT ADDRESSED AND REASONS THE ORGANIZATION HAS NOT ADDRESSED SUCH NEEDS. FORM 990, SCHEDULE H, PART V, LINE 14 BUSINESS OFFICE POLICY STATES THAT AS SOON AS A BALANCE ON AN ACCOUNT IS DETERMINED TO BE SELF PAY THE GUARANTOR WILL BE SENT A STATEMENT AND FOLLOW UP CALLS IF NEEDED WILL BE MADE. IT WILL BE DETERMIED IF THE GUARANTOR QUALIFIES FOR ANY FINANCIAL ASSISTANCE. IF GUARANTOR DOES NOT QUALIFY FOR AID THEY ARE ADVISED AND PAYMENT ARRANGEMENTS ARE MADE. IF THE AGREEMENT IS NOT KEPT, THE ACOCOUNT WILL BE TURNED OVER TO BAD DEBTS AND THE ACCOUNT WILL BE SENT TO AN OUTSIDE COLLECTION AGENCY. IN CASES THAT ARE DUE TO AUTO ACCIDENT, WE DO FOLLOW UP AND FILE LIENS. FORM 990, SCHEDULE H, PART V, SECTION B, LINE 20D THE BASE FOR DETERMINING THE AMOUNT OF DISCOUNTS IS THE USE OF THE FGP. IF A PERSON OR FAMILY PROVIDES DATA TO SUPPORT AN INCOME OF 140% OF THE FPG OR LESS THEY WOULD QUALLIFY FOR A 100% DISCOUNT. THE AMOUNT OF DISCOUNT WILL STEP DOWN BASED UPON REPORTED INCOME AS FOLLOWS: UP TO 175% OF FPG= 80% DISCOUNT 210% OF FPG= 60% DISCOUNT 250% OF FPG= 40% DISCOUNT 290% OF FPG= 20% DISCOUNT INCOME ABOVE 290% OF FPG QUALIFIES FOR NO DISCOUNT. OTHER FACTORS USED IN DETERMINING CHARITY ASSISTANCE ARE: ASSETS AND LIABILITIES,MEDICAL CONDITION OF PATIENT, POTENTIAL FO LONG TERM, MEDICAL CARE OTHER FORM OF REIMBURSEMENT, INSURANCE, SOCIAL PROGRAMS OR OTHER FINANCIAL RESOURCES. FORM 990, SCHEDULE H, PART III, LINE 4 AMOUNT REPORTED ON LINE 2 IS BASED ON BAD DEBTS PER THE AUDITED FINANCIAL STATEMENTS USING MEDICARE'S REASONABLE COST METHODOLOGY INCLUDING ALLOCATION OF OVERHEAD COSTS. FORM 990, SCHEDULE H, PART I, LINE 7 MEDICARE'S REASONABLE COST METHODOLOGY INCLUDING ALLOCATION OF OVERHEAD COSTS, AS CALCULATED USING WORKSHEET 2, WAS USED TO CALCULATE THE AMOUNTS ON LINE 7. FORM 990, SCHEDULE H, PART I, LINE 7, COLUMN F BAD DEBT EXPENSE IN THE AMOUNT OF $4,003,786 IS INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A) ("TOTAL FUNCTIONAL EXPENSES"), BUT IS SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGES IN THIS COLUMN. FORM 990, SCHEDULE H, PART III, LINE 4 ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. IN EVALUATING THE COLLECTIBILITY OF ACCOUNTS RECEIVABLE, THE SYSTEM ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYER SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR UNCOLLECTIBLE ACCOUNTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYER SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE SYSTEM ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR UNCOLLECTIBLE ACCOUNTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYER 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 COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXITS FOR PART OF THE BILL), THE SYSTEM RECORDS A SIGNIFICANT PROVISION FOR UNCOLLECTIBLE ACOCUNTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERINCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FORM 990, SCHEDULE H, PART III, LINE 8 THE AMOUNT REPORTED ON LINE 6 WAS CALCULATED USING THE ORGANIZATION'S MEDICARE COST REPORT. IRS REVENUE RULING 69-545, WHICH ESTABLISHED THE COMMUNITY BENEFIT STANDARD FOR NONPROFIT HOSPITALS, 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. THIS IMPLIES THAT TREATING MEDICARE PATIENTS IS A COMMUNITY BENEFIT. FORM 990, SCHEDULE H, PART III, LINE 9B WHEN BALANCE DUE CANNOT BE PAID AT THE TIME OF SERVICE OR WHEN THE BALANCE BECOMES DUE AFTER SERVICE AND THE PATIENT IS UNABLE TO MAKE FULL PAYMENT, PERIODIC, PARTIAL PAYMENTS MAY BE APPROVED IN ACCORDANCE WITH CREDIT AND COLLECTION PROCEDURES, AS AUTHORIZED BY CFP. ACCOUNTS WHICH CANNOT BE COLLECTED AFTER NORMAL IN-HOUSE COLLECTION PROCEDURES MAY BE REFERRED TO A COLLECTION AGENCY OR ATTORNEY FOR FURTHER ACTION, IN ACCORDANCE WITH ESTABLISHED GUIDELINES. IF SATISFACTORY PAYMENT ARRANGEMENT CANNOT BE MADE OR SHOULD ANY INDIVIDUAL BE DETERMINED CHARITY OR INDIGENT, THE CEO OR DESIGNEE SHALL BE NOTIFIED. FORM 990, SCHEDULE H, PART VI, LINE 2 THE ORGANIZATION USES THE STATE HEALTH DEPARTMENT'S ASSESSMENT OF THE COMMUNITY'S HEALTH. FORM 990, SCHEDULE H, PART VI, LINE 3 WHILE AT THE MEDICAL CENTER, THE PATIENTS ARE GIVEN FORMS TO COMPLETE AT REGISTRATION FOR FINANCIAL ASSISTANCE. A FINANCIAL COUNSELOR MEETS WITH THE PATIENT IN THE ROOM TO DISCUSS FURTHER. SIGNS ARE ALSO POSTED INFORMING PATIENTS. FORM 990, SCHEDULE H, PART VI, LINE 4 THE ORGANIZATION IS IN A RURAL MEDICALLY UNDERSERVED AREA WITH A LARGE WELFARE AND MEDICARE POPULATION. X false false false false false false false false false PEGGY ABBOTT CEO/PRESIDENT 150483 0 0 0 0 0 0 0 0 0 150483 0 0 0 A OUACHITA COUNTY PUBLIC FACILITIES BOARD 716016182 689811BW6 2003-05-22 7539664 HEALTHCARE REVENUE BONDS false false false A 3325000 0 7874353 613469 0 0 209365 0 0 7051519 0 0 2005 false false true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true FORM 990, SCHEDULE K, PART II THE ORGANIZATION USED THE BOND YEAR-END OF 05/01/2014 FOR DETERMINING THE AMOUNTS TO REPORT ON SCHEDULE K, PART II. FORM 990, SCHEDULE K, PART IV, 2C THE LAST ARBITRAGE CALCULATION DATE IS 05/01/2013. FORM 990, SCHEDULE K, PART II, LINE 3 TOTAL PROCEEDS OF ISSUE IS DIFFERENT BECAUSE OF INVESTMENT INCOME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY JAMIE WOOD, VICE PRESIDENT OF REVENUE CYCLE MANAGEMENT OF THE ORGANIZATION, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE ORGANIZATION'S COMPENSATION DETERMINATION PROCESS INCLUDES REVIEW AND APPROVAL BY THE INDEPENDENT BOARD OF DIRECTORS. THE ORGANIZATION'S LATEST REVIEW WAS CONDUCTED DURING 2013. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 TRANSFERS TO AFFILIATES $(343,990) OUACHITA VALLEY HEALTH SYSTEM PO BOX 797 CAMDEN AR 71701 710766340 HEALTHCARE AR 501 (C) (3) 11A NA false OUACHITA COUNTY MEDICAL FOUNDATION PO BOX 797 CAMDEN AR 71701 710766342 FOUNDATION AR 501 (C) (3) 11A OVHS false OUACHITA COUNTY MEDICAL SERVICES PO BOX 797 CAMDEN AR 71701 710766343 HEALTHCARE AR 501 (C) (3) 11A OVHS false false false false false false false false false true false false false false false false false false true false