2015-11-13T09:18:31-08:00 2014-12-31 Conklin Gilpin & Wertz PLLC 2738 E 51st Street Ste 370 Tulsa OK 741056285 990 2014-01-01 731280067 Parkside Inc PARK 9185888874 1620 E 12th Street Tulsa OK 74120 Saunya Moore CFO 2015-11-12 true Shaun B Wertz P00174413 9187490921 2014 2016-04-25 22:37:26Z 16158886 false false X www.parksideinc.org X 1991 OK To provide outstanding mental health and support services. 10 10 323 14 0 107291 1270896 15131050 14830971 21497 -32970 40673 34708 15300511 16103605 0 0 9372041 9391868 0 0 3599479 3586206 12971520 12978074 2328991 3125531 10196446 13508411 983929 1170363 9212517 12338048 To provide outstanding mental health and support services. false false 11688957 14830971 Parkside, Inc. provides quality mental health services regardless of race, creed, sex, national origin, handicap, age, or ability to pay. Although reimbursement for services rendered is critical to the operation and stability of Parkside, Inc., it is recognized that not all individuals possess the ability to purchase essential mental health services and further, that our mission is to serve the community with respect to providing mental health services and mental health education. Therefore, keeping this hospital's commitment to serve all members of its community free and/or subsidized care, care provided to persons covered by government programs at below cost, and mental health care activities and programs to support the community will be considered when the need and/or individual's ability to pay exists. These activities include community education programs, special programs for the elderly and handicapped, and a variety of broad community support activities. Parkside, Inc. provides care to persons covered by governmental programs at below cost. Recognizing its mission to the community, services are provided to both Medicare and Medicaid patients. To the extent reimbursement is below cost, Parkside, Inc. recognizes these amounts as charity care in meeting its mission to the entire community. Also, in recognizing its mission to the community, Parkside, Inc. provides services to those unable to pay. These charity care services are unreimbursed to the hospital. Charity care is also provided through many reduced price services and free programs offered throughout the year based on activities and services which Parkside, Inc. believes will serve a legitimate community health need. 11688957 true true false false false false false false false false true false false false false true true false false false false false false false false false true true false false true false false false false false false false false false false false true false false false false true false false false false true 66 0 true 323 true false false false false false false false false 0 false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false OK X X Saunya D Moore CFO 9185888874 1620 E 12th Street Tulsa OK 74120 Leta J Bell Director 1.50 0.00 X 0 0 0 Robert S Farris President 1.50 1.00 X X 0 0 0 Pamela McManus Goodwin Director 1.50 0.00 X 0 0 0 Sharon Gould Treasurer 1.50 1.00 X X 0 0 0 Ronald G Raynolds Asst Treasurer 1.50 1.00 X X 0 0 0 Mia Mascarin Oven Director 1.50 0.00 X 0 0 0 Rosemary Harris Vice President 1.50 0.00 X X 0 0 0 Alan Nykiel Director 1.50 0.00 X 0 0 0 Kenneth L Duncan Director 1.50 0.00 X 0 0 0 Bart J Trentham PhD Director 1.50 0.00 X 0 0 0 Saunya Moore CFO 40.00 0.00 X 123187 0 0 Debra E Jones CEO 40.00 0.00 X 267549 0 0 Sharon Esposito Psychiatrist 40.00 0.00 X 199257 0 0 Martha K Stalcup Pharmacy Director 40.00 0.00 X 118107 0 0 708100 4 false true false NetSmart Technologies PO Box 823519 Philadelphia PA 19182 Computer Services 497125 Marvin Y Jin MD PO Box 14088 Broken Arrow OK 74014 Psychiatric Services 377613 Avirodha Consulting Group 1927 S Boston Avenue Tulsa OK 74119 Computer Services 116100 3 1270896 520036 1270896 DSH Payment 900099 -152991 -152991 Net pt. svc rev - Inpat 621990 5353271 5353271 Net pt. svc rev - Outpat 621400 803375 803375 Net pt. svc rev - Resid 623990 4426597 4426597 Supp. Hospital Pmt Inc 900099 4400719 4400719 14830971 22311 22311 0 0 0 55281 -55281 -55281 -55281 0 0 0 Other Revenue 900099 34708 34708 34708 16103605 14810398 22311 X 0 0 0 0 390736 172879 217857 0 7392468 6844330 548138 146413 124821 21592 856104 770838 85266 606147 546948 59199 38650 30060 8590 -849 592 -1441 21800 21800 0 0 889 889 1815791 1681852 133939 31034 20369 10665 17197 13925 3272 0 0 247082 218357 28725 17066 11597 5469 0 9120 6014 3106 2317 2317 0 344812 313115 31697 187277 163828 23449 Supplies 427712 387387 40325 Bad Debts 289022 289022 Equipment Rental 85139 77277 7862 Dues and Licenses 35114 5707 29407 17033 10039 6994 12978074 11688957 1289117 0 1266600 2612889 5500000 5500000 0 1057352 1507607 0 0 0 81946 74030 201325 249479 6610109 3565739 2089223 3044370 0 0 0 0 520036 10196446 13508411 983929 1170363 983929 1170363 X 9172444 11941151 40073 396897 9212517 12338048 10196446 13508411 3125531 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3300233 2051965 1248268 2244153 1513774 730379 1065723 1065723 3044370 X 16789677 630792 630792 16158885 -55280 -55280 16103605 13664146 630792 630792 13033354 -55280 -55280 12978074 Part X : FIN48 Footnote The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Hospital 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 taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year ending December 31, 2014.The Hospital files income tax returns in the U.S. Federal jurisdiction and the state of Oklahoma. The statute of limitations for both federal and Oklahoma tax returns is three years, therefore all tax returns filed over three years ago are no longer subject to examination. true true X true X true X true true false false true true 224465 224465 0.01770 7523291 5678190 1845101 0.14540 1444567 1558509 9192323 7236699 2069566 0.16310 9192323 7236699 2069566 0.16310 72579 34457 38122 0.00300 72579 34457 38122 0.00300 true 289022 1558509 1218840 339669 X true true 4 1 Adult Hospital 1619 East 13th Street Tulsa OK 74120 www.parksideinc.org 2261 X A 2 Outpatient Clinic 1620 East 12th Street Tulsa OK 74120 www.parksideinc.org 2261 X A 3 Children & Adolescent Hospital 1220 South Trenton Avenue Tulsa OK 74120 www.parksideinc.org 2261 X X Licensed Residental Facility A 4 Adolescent Hospital 1619 East 13th Street Tulsa OK 74120 www.parksideinc.org 2261 X X Licensed Residental Facility A A 1234 false false true X X X X X X X X X 13 true false false true X http://www.parksideinc.org X true 13 true http://www.parksideinc.org/images/stories/newsletters/parksi false false true X 100.0000 200.0000 X X X X true true X X X X true X X X X X X true X false X X X X true X false false Part V, Line 5 - Account Input from Persons Who Represent the Community SurveyParkside AssociatesStaff at the Counseling and Recovery CALM CenterKey persons at Grand Lake Mental HealthTulsa area representative from CREOKS Behavioral HealthKey representatives from Cherokee Nation Behavioral HealthKey representatives from Choctaw Nation Behavioral HealthKey representatives from Muscogee Creek Nation Behavioral HealthCOPES team membersCounseling and Recovery Services staffStaff at Tulsa Center for Behavioral HealthJenks Family Physicians officeLake Area Medical StaffMorton Comprehensive Health CareOSU PediatricsPsychiatric Associates of TulsaMental Health Associate in TulsaNational Alliance for Mental Illness (NAMI Tulsa)211Tulsa Health DepartmentSapulpa Indian Health ClinicVA Outpatient ClinicUrgent Care of Green CountryThree C's Medical ClinicPolice Departments: Tulsa, Jenks and BixbyOU Juvenile Personnel Training ProgramRogers County Youth ServicesCounselors at Tulsa elementary, middle and high schools (email list)Tulsa area mental health practitioners (email list) (independent practitioners and practices such as Health Concepts, Daybreak Family Services, etc.)Tulsa area chemical dependency treatment practitioners (email list)Tulsa area hospitals (email list) (St. Francis, St. John, Hillcrest, OSU, Bailey, St. Francis South)Tulsa area charitable organizations (email list) (Volunteers of America, DVIS, Child Abuse Network, Parent Child Center, Owasso Community Resources, Iron Gate, Human Skills and Resources, Youth Services of Tulsa et.al.)Stakeholder surveys were also available on paper for Parkside outpatients and were distributed to residents of two apartment locations (Yale Apartments, Altamont Apartments) in cooperation with staff from the Mental Health Association in Tulsa Part V, Line 22d - Other Billing Determination of Individuals Without Insurance Medicaid rates Part I, Line 7 - Explanation of Costing Methodology The costing methodology for line 7a is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Calculation of Worksheet 2 represents a percentage of adjusted patient care cost to gross patient charges. The percentage calculated using Worksheet 2 is multiplied by the patient charges written off under financial assistance policies to arrive at the community benefit expense.The costing methodology for line 7b is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Gross patient charges related to Medicaid are multiplied by the percentage calculated in Worksheet 2 to arrive at the community benefit expense related to Medicaid. Direct offsetting revenue represents net Medicaid patient service revenue (gross Medicaid patient service revenue less Medicaid contractual adjustments). The costing methodology for line 7c is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Gross patient charges related to other means tested government programs (Medicare)are multiplied by the percentage calculated in Worksheet 2 to arrive at the community benefit expense related to other means tested government programs. Direct offsetting revenue represents net patient revenue from other means tested government programs (gross patient service revenue less contractual adjustments). Part I, Line 7, Column F - Explanation of Bad Debt Expense $289,022 of bad debt expense included on Form 990, Part IX, line 25 column (A) was subtracted for purposes of calculating the percentage in this column. Part III, Line 2 - Methodology Used To Estimate Bad Debt Expense Bad debt expense is comprised of actual patient write-offs, patient recoveries and an estimate of patient uncollectible accounts receivable at any point in time. Patient write-offs and patient recoveries are recorded consistent with collections policies and procedures. The estimate of patient uncollectible accounts receivable, net of any related discounts, is based on review of balance aging and historical collection rates adjusted accordingly for any prospective circumstances that can impact future collection rates, and are determined consistent with collections policies and procedures. Bad debt expense relates to patient responsible balances. Contractual insurance adjustments and any related uncollectible estimates on such receivable balances are included in net patient service revenue. Part III, Line 4 - Bad Debt Expense Patient receivables are uncollateralized customer and third-party payor obligations. Payments of patient receivables are allocated to the specific claims identified on the remittance advice or, if unspecified, are applied to the earliest unpaid claim.The carrying amount of patient receivables is reduced by a valuation allowance that reflects managements best estimate of amounts that will not be collected from patients. Management reviews patient receivables by age and payor class and applies percentages to determine estimated amounts that will not be collected from patients due to bad debts. Management considers historical write off and recovery information in determining the estimated bad debt provision. The portion of the valuation allowance related to the provision for amounts that will not be collected from patients due to bad debts is disclosed on the balance sheet. Generally, amounts due from patients and third-party payors that reach 180 days old are charged off as uncollectible based on managements review and approval. Part III, Line 8 - Explanation Of Shortfall As Community Benefit The costing methodology is obtained from the Medicare cost report for the year ending 12/31/2014. This methodology is a cost to charge ratio method with cost allocations based on statistics and a cost step-down approach. Part III, Line 9b - Provisions On Collection Practices For Qualified Patients When a patient(s) account has not received an appropriate payment for 120 days or more, it is to be considered delinquent and collections procedures will begin. Upon receipt of notification of an account being delinquent, the file will be reviewed to see if there are extenuating circumstances for non-payment such as A. Deceased patient.B. Bankruptcy filed. C. Indigent or Charity Care.D. If one or more of these situations are not present, then the account balance is considered for further collections.E. If one or more of these situations are present, then the account is considered for bad debt write-off and/or charity care write-off.Indigent or Charity care is determined by using the Federal poverty guidelines. If the patient's account is determined indigent or charity care, then the account is written-off to charity care. If an account is sent for collections, the process is as follows:A. Notification will be sent to the patient's primary provider that the patient has not complied with terms of their payment agreement or is delinquent in paying their co-pays.B. Clinical staff is expected to discuss the outstanding balance with the patient and encourage the patient to be compliant. 1.) The Patient is requested to contact the Business Office to make payment arrangements. 2.) If the patient continues in a delinquent status with the account, it is then the clinical staff's responsibility to make any clinical decisions on deferring services.The collector only becomes involved after a payment agreement has been signed or the patient is discharged. The collector will first call the patient, if a phone number is available, to request payment in full or make arrangement with the patient for payment of the debt. The collector will send collections letters, approved by the CFO, to any patient that is unreachable by telephone. Collections letters will be sent in sequential order. After the initial 120 days, the maximum time a collector will spend collecting an account is 60 days unless other arrangements are made with the patient. At this time, the final disposition decision of the account should be made such as writing-off the account or adjustment to the balance. In order to insure the legal and ethical integrity of Parkside, all collections practices will conform to the guidelines of the Fair Debt Collection Practices Act. Part VI - Needs Assessment Community needs are monitored via ongoing review of patient intakes and requests for service, external organization visits in the community and participation in community coalitions. Part VI - Patient Education of Eligibility for Assistance The organization informs and educates patients and persons through financial obligations procedures by patient intake interview to determine the method the patient will utilize to satisfy their financial obligation. They are also given a copy of the financial policy. Such patient liability will be satisfied through direct payment, third-party reimbursements, government programs, contractual fundings, grants, or other means of payment acceptable to the organization. At the same time, if the patient is unable to pay or does not have any funding sources, the patient is informed of patient financial assistance that includes discounted rates or charity services based on personal financial information or indigent status. Part VI - Community Information Parksides greatest number of patients come from the Tulsa metropolitan area. The vast preponderance of outpatients live within 15 miles of Tulsa. Inpatient population tends to include more individuals from outlying areas due to the fact that Tulsa is a medical hub for all of Eastern Oklahoma in terms of specialty services including psychiatry. Part VI - Community Building Activities Parkside actively participates in several community teams or coalitions in Tulsa and immediately surrounding areas, all of which work to improve systems and collaboration between providers, improve access to care and address community needs: Tulsa Inpatient Providers Meeting Building Community Bridges meetingNowata Resource CouncilRogers Co. Community CoalitionSkiatook Community Resource MeetingCreek County Providers meetingMayes County Hope CoalitionTulsa Systems of Care meetingN.E. Oklahoma Outpatient Providers meetingCommunity Support Activities:Forest Orchard Neighborhood Association (member and participant in activities)Tulsa Advocates for Protection of Children (Parkside currently provides one board member)Union Public Schools Resource Fair (March)Tulsa Community College Regional Transition Fair (March)Parkside Community Outreach event at THA Inhofe Plaza (May)Mental Health Day at Oklahoma State Capitol (May)Suicide Prevention Outreach at Promenade Mall (May)Central Oklahoma DHS Resource Fair (June)Parkside Community Outreach at THA Hewgley Terrace (June)Parkside Community Outreach at THA Pioneer Plaza (July)Golden Rule Charity Health Fair (Aug)Westfest Community Resource Event (September)NAMI Mental Health Awareness Week (October)Tulsa Community College Health Fair (October)National Depression Screening Day (October)Parkside provides professional continuing education opportunities benefitting mental health providers from throughout the area. Multiple 2 and 3 hour professional continuing education seminars are hosted throughout the year and one, full day, training with Colin Ross M.D. of the Ross Institute for Trauma was conducted at a local hotel meeting room.Outreach included events at Tulsa Housing Authority sites and health fairs offering depression screenings, blood pressure checks or suicide prevention information. Parkside participated in the United Way Day of Caring and supported activities of the National Alliance on Mental Illness (NAMI) at several of their events in the year. Parkside maintains an on-going patient assistance program which includes a food pantry, vouchers for clothing purchase, medications assistance, transportation assistance program and book distribution to encourage reading. A small, internally operated thrift store assists patients with other basic needs. Parkside hosts a community 5K running event annually to help with funding of the patient assistance program.Workforce Development:Physician and other professional recruitmentParticipation in several job fairs annuallyUse of interns in several work areasStudent nurse and student pharmacist rotationsOU School of Medicine Residents gain experience with adolescents at Parkside X false false false false false false false false false false Debra E Jones CEO 267549 267549 Sharon Esposito Psychiatrist 199257 199257 X Pledge 1 9238 NPV of Pledge X Pledge 1 11548 NPV of Pledge X Pledge 1 461917 NPV of Pledge X Pledges 125 45333 NPV of Pledge X Res for Uncoll 1 Estimate Pledges -8000 false false false Form 990, Part VI, Line 11b: Form 990 Review Process The CEO, CFO, and Finance Chair review the Form 990 before submission to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Written policy is in the Corporate Compliance Plan and is monitored by the Corporate Compliance Committee. Conflict of interest policy is reviewed by Board and management for potential conflicts annually. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors annually reviews pertinent data, recommends and approves compensation. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board of Directors annually reviews pertinent data, recommends and approves compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available www.guidestar.orgThey are made available to the public upon request. Tulsa Psychiatric Center 1620 E 12th Street Tulsa OK 74120 730703797 Support OK 501c3 11 N/A false false false false false false false false false false false true false false false false false false false false Tulsa Psychiatric Center k 630792 FMV