2015-11-12T04:51:52-00:00 2014-12-31 990 2014-01-01 141338373 The Columbia Memorial Hospital % CMH Finance Department COLU 5188287601 71 Prospect Avenue Hudson NY 12534 Jay P Cahalan President CEO 2015-11-13 false 2014 2016-02-25 16:41:14Z Jay P Cahalan 71 Prospect Avenue Hudson NY 12534 162364763 false X www.columbiamemorial.com X NY The mission of Columbia Memorial Hospital is to provide our communities with safe, high quality, comprehensive health care services in a dignified and compassionate environment. 16 12 1727 45 829773 200199 3922272 3444569 151311567 156323411 738775 1033553 2179510 605350 158152124 161406883 0 0 91198163 95266921 0 0 63097212 63726826 154295375 158993747 3856749 2413136 95179096 94739846 66137064 67436263 29042032 27303583 X The mission of Columbia Memorial Hospital is to provide our communities with safe, high quality, comprehensive health care services in a dignified and compassionate environment. false false 40506742 44098303 Acute Inpatient Hospital services 31,630 patient days. Hospital Emergency Medical Care available to all 31,047 visits. 85746231 93452805 Outpatient Surgery Outreach Clinics spanning 3 Counties. 436,887 visits 7516715 8195267 Our Nursing Home provides skilled care resident rehabilitative services. 34,441 patient days 5428739 5961697 139198427 true true false false false true false false false true true false false false true true 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 true false false false false false true true false true false true 110 0 true 1727 true true true false false false false false false false true false false false false X 16 12 false false false false false false false true true false false true true true true true true true false true true NY X The Columbia Memorial Hospital 5188287601 71 Prospect Avenue Hudson NY 12534 Mary Gail Biebel Chair 008.00 X X 0 0 0 Aven Kerr Vice-Chair 008.00 X X 0 0 0 James Lapenn Treasurer 008.00 X X 0 0 0 V Richard Back MD Secretary 008.00 X X 163804 0 0 Clara Kellner Trustee 008.00 X 0 0 0 Donald Gibson Trustee 008.00 X 0 0 0 Winnie Thorn Trustee 008.00 X 0 0 0 James Reynolds Trustee 008.00 X 0 0 0 Marie Ostoyich RN Trustee 008.00 X 0 0 0 Patti Matheney Trustee 008.00 X 0 0 0 Molly Poleto Trustee 008.00 X 0 0 0 Kirk Kneller Trustee 008.00 X 0 0 0 Marian Krauskopf Trustee 008.00 X 0 0 0 John Mathews MD Trustee 040.00 X 405402 0 0 Hiral Amin MD Trustee 040.00 X 422561 0 0 Jay P Cahalan Pres. CEO 040.00 X X 473159 0 0 Karen Tassey COO 040.00 X 251148 0 0 Vincent J Dingman III CFO 040.00 X 281119 0 0 Leitha Pierro VP-Patient Clin. Oper. 040.00 X 196376 0 0 Christopher Gorczynski MD Physician 040.00 X 690057 0 0 Louis DiGiovanni MD Physician 040.00 X 591678 0 0 Ersno Eromo MD Physician 040.00 X 595063 0 0 Andrew Packard MD Physician 040.00 X 518076 0 0 Monoj Subudhi MD Physician 040.00 X 492592 0 0 Jane Ehrlich Past Pres. CEO X 1123322 0 0 6204357 116 true true false AOW Associates Inc 30 Essex Street Albany NY 12206 Contractor 1740272 LabCorp PO Box 12140 Burlington NC 27216 Laboratory 1466479 Dennis Marcus MD PC PO Box 797 Valatie NY 12184 Psychiatric Services 1049212 Pain Management of Upstate NY 44 Capricorn Lane Delmar NY 12054 Medical Services 959699 Emergency Medical Association of NY 3 Century Drive Parsippany NJ 07054 Medical Services 948684 45 890033 665253 1889283 3444569 I/P O/P Svcs.- Medicare/Medicaid Paymts 900099 94792963 94792963 I/P O/P Services - Other Direct Payments 900099 55073221 55073221 Other Government Payments 900099 6457227 6457227 156323411 593520 593520 1397513 400 957880 439633 400 440033 Form 990-T Revenue 900099 829773 829773 605350 161406883 156098988 829773 593520 0 0 0 0 6204357 3879233 2325124 0 73297322 67458841 5838481 1472443 1453573 18870 9147764 8364655 783109 5145035 4704586 440449 0 664130 48885 615245 147000 147000 0 0 14663968 12429765 2234203 495335 4300 491035 20476192 19398135 1078057 1300146 851415 448731 0 4500093 3696782 803311 132165 35299 96866 0 120631 2532 118099 1395696 1395696 35283 1682 33601 7314198 5207643 2106555 2776699 2682229 94470 Maintenance 2749521 2375983 373538 Miscellaneous 458803 105923 352880 Provision for Bad Debt 5905279 5905279 Assessment 591687 591687 0 158993747 139198427 19795320 0 4390481 4126157 14429289 15503713 1933449 1855839 2974908 2045572 127277479 78077943 50832905 49199536 11270798 13134037 1128347 1189433 4929851 5362730 3289068 2322829 95179096 94739846 17679507 17101713 30141886 27381463 187500 18315671 22765587 66137064 67436263 X 26915775 25335194 1138592 979724 987665 988665 29042032 27303583 95179096 94739846 X 2413136 -3719 -4147866 X false X true X true true true X 0.00000 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 9080 36160 true true false 7333441 1734344 491358 2095184 7463959 7046209 4324470 1137373 5174611 7333441 6367304 4449006 535580 4305681 7046209 6708314 1929661 -298828 1971843 6367304 6309608 1082856 515830 1199980 6708314 0.28310 0.12870 0.58800 false true true 782850 782850 74582438 35242344 39340094 50994687 42187620 8807067 917504 647979 269525 49199536 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Accrued Vacation PTO 4839583 Estimated Payables to 3rd Party Reimbursement Agencies 2921000 Accrued Pension 6915187 Obligations Under Capital Leases 2659011 Interest Rate Swaps 1612443 Asset Retirement Obligation 1050000 Deferred Liability - Exec. Life Insurance Policies 1160862 Professional Liability Insurance Reserve 1060000 Kaaterskill Commons - Ground Lease 93334 Deferred Rent - MOB 454167 22765587 X 151701839 151701839 9705044 9705044 161406883 149969892 149969892 9023857 9023857 158993749 X 2. The Hospital KCI are Internal Revenue Code Section 501c3 organizations and, as such, are exempt from federal income taxes on related income pursuant to Section 502a. The Hospital recognizes the effect, if any, of income tax positions only if those positions aare more likely than not sustainable under current income tax regulations. The Hospital has no uncertain tax positions at December 31, 2014 or 2013. XI 4b. LTC Patient Other Revenue included as part of Net Loss from Assets held for Sale was 8,311,800 Restricted gifts grants of 1,509,674 which are adjustments to temporary permanently restricted net assets Net Worth of related organization which is not recorded on the Hospitals books 2,321 Revenue included on Consolidated Statements for Kaatersill Commons, Inc. 118,751. XII 4b. LTC Provision for Bad Debts Operating Expenses included as part of Net Loss from Assets Held for Sale were 9,261,288 Not included in expenses on Part XII, line 3 but included as expense on the Hospitals consolidated financials are the expenses for Kaaterskill Commons, Inc. 237,431. true true true X true X true true true false true true 1058226 1058226 0.00670 34964615 28604859 6359756 0.04000 36022841 28604859 7417982 0.04670 425028 148069 276959 0.00170 76310 14241 62069 0.00040 29958103 24449316 5508787 0.03460 30459441 24611626 5847815 0.03670 66482282 53216485 13265797 0.08340 447727 447727 0.00280 447727 447727 0.00280 5905280 69540174 67161479 2378695 true true Tri-Way Interventional Ownership/Rental of Vascular Equipment 0.33000 0.33000 1 1 The Columbia Memorial Hospital 71 Prospect Avenue Hudson NY 12534 X X X CMH CMH 1 true false true X X X X X X X X 14 true false true true X www.columbiamemorialhealth.org X true 14 true www.columbiamemorialhealth.org false false true X 0000000100.000000000000 0000000400.000000000000 X X X X true true X X X true X X X X X X X X X X true X false X X X true X false false 25 Kaaterskill Care Skilled Nursing & Rehab 161 Jefferson Heights Catskill NY 12414 Skilled Nursing Rehab Greene Medical Arts Bldg- GMI 159 Jefferson Heights Catskill NY 12414 7 O/P Medical Imaging Services Greene Medical Arts Bldg- Family Care 159 Jefferson Heights Catskill NY 12414 4 O/P Family Care Practices Greene Medical Arts Bldg- Specialty 159 Jefferson Heights Catskill NY 12414 5 O/P Womens Hlth, Psych, Derm, Ortho, Draw Greene Medical Arts Bldg- Specialty 159 Jefferson Heights Catskill NY 12414 4 O/P Cardio, Sleep Ctr., Peds, Nephrology Columbia Medical Complex - Imaging 67 Prospect Avenue Hudson NY 12534 7 O/P Medical Imaging Services Columbia Medical Complex - Specialty 67 Prospect Avenue Hudson NY 12534 5 O/P Endo, Cardio, Nephro, Urology, Psych Columbia Medical Complex - Specialty 67 Prospect Avenue Hudson NY 12534 3 O/P BoneJoint, Spine, Rheumatology Columbia Medical Complex - Specialty 67 Prospect Avenue Hudson NY 12534 2 O/P Womens Health Surgery Columbia Medical Complex - Surgical Associates 67 Prospect Avenue Hudson NY 12534 1 O/P Surgical Practice Columbia Medical Complex - Family Care 67 Prospect Avenue Hudson NY 12534 2 O/P Family Care Practices Columbia Memorial Bone & Joint 23 Fish and Game Road Hudson NY 12534 3 O/P Ortho, PT OT Columbia Memorial Valatie Campus OSJ Plaza - 2827 Route 9 Valatie NY 12184 3 O/P Rapid Care, Family Care, Draw Valatie Medical Arts Building - Imaging 1301 River Street Valatie NY 12184 4 O/P Medical Imaging Services Valatie Medical Arts Building - Specialty 1301 River Street Valatie NY 12184 2 O/P Dermatology, Cadiology Valatie Medical Arts Building - Family Care 1301 River Street Hudson NY 12184 O/P Family Care Practice Columbia Memorial Pediatrics 813 Warren Street Hudson NY 12534 O/P Pediatric Services Callan Family Care Center 358 Mountain View Road Copake NY 12516 O/P Family Care Practice Chatham Family Care Center 31 Dardess Drive Chatham NY 12037 O/P Family Care Practice Broadway Family Care Center 7385 South Broadway Red Hook NY 12571 O/P Family Care Practice Ghent Family Care Center 60 Garage Place Road Ghent NY 12075 O/P Family Care Practice Cairo Family Care Center 4383 Route 23 Cairo NY 12413 O/P Family Care Practice Windham Medical Care 345 State Route 296 Hensonville NY 12439 O/P Family Care Practice Coxsackie Medical Care 9 Law Street West Coxsackie NY 12192 O/P Family Care Practice CMH Dental Van 71 Prospect Avenue Hudson NY 12534 Mobile Care Unit Part I Line 7 For the purposes of calculating the Hospitals total community benefits expense at cost, the Hospital used a cost to charge ratio, consistent with the calculation derived from Worksheet 2, Ratio of Patient Care Cost to Charges. Part II The hospitals community building activities consist of ongoing workforce development and community training sessions, for which the Hospital receives a very nominal fee, if any. These free or low-cost programs increase community awareness of health issues, provide an opportunity for ongoing education of community providers and caregivers, and support improved health habits for the community the Hospital serves. Part III Line 4 The Hospital used the Bad Debt Expense derived from the audited Statement of Operations for the period-ended December 31, 2014. Bad Debts are estimated at cost on an ongoing basis, and charged to expense when management deems it probable that the revenue will not be collected. Discounts provided to patients are considered an adjustment in calculating Net Patient Service Revenue, and are not included as a component of Bad Debt Expense. Part III Line 4 The Hospitals discusses the availability of charity care with patients during the registration process, and enrolls all eligible patients based on the information provided by the patient. The Hospitals audited financial statements contain the following information regarding bad debt expense The amount of the provision for bad debts is based on managements assessment of historical and expected net collections, based on business and economic conditions, trends in federal and state governmental health care coverage and other collection indicators. Part III Line 8 The Hospitals costing methodology used to determine the Medicare allowable costs reported in the organizations Medicare Cost Report is based upon the ratio of patient care cost to charges. Part III Line 9b The Hospital follows a consistent collections policy for all patients. For patients eligible for financial assistance, the Hospital ensures collection actions are consistent with NYS Laws. Part VI Line 2 The Hospital continuously monitors changes in the demographics of the 2 counties it serves, through community outreach, discussions with local political and business leaders, and working with a variety of state and local agencies to assess the needs of the community. The Community Service Plan is continuously updated and available on the Hospitals public website. Part VI Line 3 The Hospitals written Bad Debt and Charity Care policy broadly applies to the outstanding balance for the patient or insurer. The Hospital advertises throughout the facility, discusses directly with patients during the registration process, and again during the collections process about the availability for charity care. As patients are enrolled in the charity care program, adjustments to their outstanding balance is charged against net patient service revenue, and not considered a component of bad debt expense. Part VI Line 4 The Hospital serves the people of Columbia and Greene Counties and part of Northern Dutchess County, with a combined population of approximately 115,000 people, which, is distributed between one small city and 32 towns. The two counties combined cover an area of nearly 1,300 square miles, most of which is agricultural or rural. Part VI Line 4 Columbia County is located in the northeastern region of the Mid-Hudson Valley of New York State. It is bordered on the north by Rensselaer County, on the south by Dutchess County, on the east by the Berkshire County of the Commonwealth of Massachusetts and on the west by the Hudson River, opposite Greene County. Columbia County is rural in nature and includes the City of Hudson and 18 towns. Greene County is situated between the Hudson River on the east and the Catskill Mountains at the Southern and Western ends. It is bordered by Albany County to the north, Rensselaer County to the northeast, Columbia County to the east, Ulster County to the south, Delaware County to the west and Schoharie County to the northwest. Greene County is located two hours north of the major metropolitan areas of New York City, and a half-hour south of Albany, New York States Capital District. Part VI Line 5 Part VI, Line 5 A majority of the Hospitals Board of Trustees reside in the Columbia and Greene counties, as do most of the Hospitals employees. In recent years, the Hospital has significantly increased the access provided to local, previously unaffiliated doctors, and has further provided access and support for these practitioners to an electronic health exchange. Part VI Line 6 The Hospital is not part of an affiliated health care system. Part VI, Line 7 NY X X X X X false true false true false true false false false V Richard Back MD Secretary 163804 163804 John Mathews MD Trustee 405402 405402 Hiral Amin MD Trustee 422303 258 750 11120 434431 Jay P Cahalan Pres. CEO 372556 78240 22363 75750 19652 568561 Karen Tassey COO 229280 19550 2318 750 251898 Vincent J Dingman III CFO 227322 46650 7147 38375 15117 334611 Leitha Pierro VP-Patient Clin. Oper. 174280 21700 396 14471 210847 Christopher Gorczynski MD Physician 690000 57 750 18812 709619 Louis DiGiovanni MD Physician 591282 396 750 11099 603527 Ersno Eromo MD Physician 595009 54 12290 607353 Andrew Packard MD Physician 442314 75000 762 15459 533535 Monoj Subudhi MD Physician 492334 258 750 10228 503570 Jane Ehrlich Past Pres. CEO 1123322 1123322 Part I Line Line 3 The compensation of the Hospitals CEO is determined by the Compensation Committee as well as the Board of Trustees. The Compensation Committee bases their proposal on CEO compensation surveys from healthcare industry organizations, Form 990 for comparable organizational data and general industry knowledge. The CEO compensation package is formalized in a written employment contract and approved by the Board of Trustees. Part I Line Line 4b Jane Ehrlich, Past President CEO of The Columbia Memorial Hospital, is also listed as a Former Trustee. In 2014, she received 1,123,322 from a supplemental non-qualified retirement plan held by CMH. A Columbia County Industrial Development Agency 141636496 197511AR9 2008-01-30 11730000 Refinancing false B Columbia County Capital Resource Corp 271072117 197505AA8 2010-03-01 12945000 Refinancing New Construction false A 11730000 603669 3852910 7273421 2010 false false true true B 12945000 762958 12137878 44681 2013 false false true true A false false false false false false true B false false false false false false true A false true true true HSBC 0000000010.000000000000 false false false false true B false true true true HSBC 0000000010.000000000000 false false false false true A true B true Part IV Line 2 The arbitrage rebate computation for both the 2008 and 2010 bonds were completed as of December 31, 2014 with no Arbitrage Rebate due on either issuannce. James Reynolds CMH Board Trustee 140936 Refer to Schedule L, Part V false Part IV Line 1 James Reynolds, a Columbia Memorial Hospital Board Trustee, is President of Mid-Hudson Cablevision, Inc. That company provides cable internet service, and well as equipment to various locations belonging to the Hospital. Form 990, Part III, Line 4d Program Service Expenses 5,428,739, Grants and allocations 0, Revenue 5,961,697 Miscellaneous Ancillary Services Form 990, Part VI, Section B., Line 11b. - GOVERNING BODYS REVIEW OF FORM 990 Form 990 and its supporting schedules are mailed to the Executive and/or Finance Committees for their review, in advance of a meeting to be held whereby feedback is obtained from members of those committees. As result of that meetings, changes agreed upon, if any, are made to said documents prior to the presentation made by the Chief Financial Officer of Columbia Memorial Hospital at the General Board of Trustees Meeting. Form 990, Part VI, Section B., Line 12c. CONFLICT OF INTEREST All members of the Board of Trustees are required to complete and execute the Hospital policy on Organizational Ethics as well as a Conflict of Interest Questionaire for Trustees and Confidentiality Agreement for Board Members. In addition to these forms being completed by new members, they are also required from all encumbent trustees on an annual basis. The Governance Committee reviews, monitors enforces conflicts of interest issues, and reports the same to all members at General Board Meetings. Form 990, Part VI, Section B., Line 15a. COMPENSATION OF CEO OTHER KEY EMPLOYEES Performance review and recommendations pertaining to salary are undertaken by the Compensation Committee on an annual basis. The Compensation Committee is comprised of select member of the Board of Trustees who may employ outside consultants, use data industry standards, etc. to formulate conclusions. Form 990, Part VI, Section C., Line 19. DISCLOSURE Columbia Memorial Hospital makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part XI, Line 9. RECONCILIATION OF NET ASSETS Combined total of -4,147,866 adjustment due to the following Pension valuation -3,885,789, Net assets released from restriction -259,754, change in net assets of Auxiliary not booked by CMH -2,323. Columbia-Greene Hospital Foundation 71 Prospect Avenue Hudson NY 12534 141761112 Fund Raising NY 501c3 170b1Aiv N/A false The Second Show Inc 519 Warren Street Hudson NY 12534 141796715 Thrift Shop NY 501c3 170b1Aiv N/A false Columbia Medical Complex LLC 839 North Jefferson Street Milwaukee WI 53202 201017545 Healthcare WI N/A Related -55094 -1218680 false false 0.35500 Tri-Way Interventional LLC c/o 71 Prospect Avenue Hudson NY 12534 320041811 Healthcare NY N/A Related 73080 73089 false false 0.33340 Capital Health Network LLC 125 Wolf Road Albany NY 12205 141794727 Healthcare NY N/A Investment false false United Lab Network LLC 125 Wolf Road Albany NY 12205 141827292 Healthcare NY N/A Investment false false United Lab Network IPA LLC 125 Wolf Road Albany NY 12205 141832018 Healthcare NY N/A Investment false false Columbia-Greene Services Inc c/o CMH 71 Prospect Avenue Hudson NY 12534 141758524 Healthcare NY N/A C Corp 1.00000 false false false true false false false false false false false false false true false false false true false false Columbia-Greene Hospital Foundation c 890033 Columbia-Greene Hospital Foundation m 46386 Columbia-Greene Hospital Foundation q 185857 The Second Show Inc q 81901