2014-05-15T15:00:51-05:00 2013-06-30 BKD LLP 2800 Post Oak Blvd Ste 3200 HOUSTON TX 77056 990 2012-07-01 742755150 MID-VALLEY PHYSICIANS ASSOCIATION INC % DINAH GONZALEZ CFO MID- 9569695112 1401 E 8TH STREET PO BOX 1110 Suite WESLACO TX 78596 DINAH L GONZALEZ 7134994600 2014-05-15 true Amanda Maya 7134994600 2012 2016-03-07 17:11:31Z MARIBEL BERNS 1401 3 8TH STREET WESLACO TX 78596 36132 false X N/A X 1996 TX TO PROMOTE THE GENERAL WELFARE OF THE COMMUNITY BY FACILITATING THE EFFICIENT AND COST EFFECTIVE DELIVERY OF HOSPITAL, PHYSICIAN, AND OTHER HEALTH CARE SERVICES. 6 5 0 10 0 0 0 48011 36132 0 0 0 0 48011 36132 0 0 0 0 0 0 0 0 0 17574 17545 17574 17545 30437 18587 303254 200030 196360 74549 106894 125481 TO PROMOTE THE GENERAL WELFARE OF THE COMMUNITY BY FACILITATING THE EFFICIENT AND COST EFFECTIVE DELIVERY OF HOSPITAL, PHYSICIAN, AND OTHER HEALTH CARE SERVICES. false false 17545 36132 MID-VALLEY PHYSICIANS ASSOCIATION (MVPA) SECURES MANAGED CARE CONTRACTS WITH PAYORS TO PROVIDE MEDICAL SERVICES TO PAYOR'S ENROLLEES, THROUGH THE MVPA PHYSICIANS. MVPA ALSO RECOGNIZES THE VALUE OF ONGOING EDUCATION AND TRAINING FOR THE MVPA PHYSICIANS AND THEIR OFFICE STAFF AND PROVIDES VARIOUS EDUCATIONAL OPPORTUNITIES TO ACCOMPLISH THIS END. 17545 true false false false false false false false false false false false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 3 0 true 0 false false false false false false false false false false false X 6 5 false true false false true true true true true false false false true true true false false true true false X DINAH GONZALEZ CFO 9569695112 1401 E 8TH STREET WESLACO TX 78596 X MIGUEL TELLO MD 1.0 1.0 X X 0 0 0 ELLEN EYE MD 1.0 0.0 X X DANIEL FARRAY MD 1.0 0.0 X OLGA GOMEZ MD 1.0 0.0 X HECTOR AMAYA MD 1.0 0.0 X MARIBEL M BERNS 1.0 40.0 X X 0 105992 13144 ALEJANDRO FUENTES MD 1.0 0.0 X JUAN MANUEL ORTIZ MD 1.0 0.0 X JULIO SAVINION MD 1.0 0.0 X X PEDRO PENALO MD 1.0 0.0 X X ALEJANDRO ARIZMENDI MD 1.0 0.0 X JAMES SUMMERSETT 1.0 3.0 X 0 668205 41829 DINAH L GONZALEZ 1.0 41.0 X 0 237211 22743 0 1011408 77716 0 false true false 0 0 NET PATIENT REVENUE 621500 2883 2883 MEMBERSHIP DUES 900099 33249 33249 36132 0 0 0 0 0 0 0 0 0 0 0 36132 36132 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 1000 0 0 0 0 0 0 0 0 0 0 0 0 14046 14046 0 0 0 0 0 0 1188 1188 0 0 100 100 0 0 0 0 0 0 0 0 0 0 1188 1188 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BAD DEBT EXPENSE 23 23 17545 17545 0 0 285802 182601 0 0 0 0 23 0 0 0 0 0 17429 17429 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 303254 200030 75370 74359 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120990 190 196360 74549 X 106894 125481 0 0 0 0 106894 125481 303254 200030 18587 X false true X true false X X X false false false KNAPP MEDICAL CENTER 741393060 0 true true true 17545 1 17545 0 DUE TO AFFILIATES 190 190 36109 -23 -23 36132 36132 17522 17522 23 23 17545 RECONCILIATION FROM AUDITED FINANCIAL STATEMENTS TO FORM 990 SCHEDULE D, PART XI, LINE 2D BAD DEBT EXPENSE IN AUDIT REVENUE $ (23) RECONCILIATION OF FORM 990 TO AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE IN AUDIT REVENUE $ 23 false true false false false false false false false DINAH L GONZALEZ 0 194840 0 0 0 42371 0 4154 0 18589 0 259954 0 0 JAMES SUMMERSETT 0 451210 0 0 0 216995 0 23102 0 18727 0 710034 0 187567 METHODS TO ESTABLISH COMPENSATION OF CEO/EXECUTIVE DIRECTOR PART 1, LINE 3 A RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE PARTICIPATION IN SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B JAMES SUMMERSETT - VESTED, BUT NOT RECEIVED $1,027,763 OF WHICH $840,196 WAS REPORTED ON FORM 990 IN PREVIOUS YEARS. DINAH GONZALEZ - VESTED, BUT NOT RECEIVED $40,000 OF WHICH NONE WAS REPORTED ON FORM 990 IN PREVIOUS YEARS. INFORMATION REGARDING COMPENSATION INFORMATION THE INTENT OF THE COMPENSATION INFORMATION IS TO PROVIDE INFORMATION ON THE TOTAL COMPENSATION PACKAGE PROVIDED TO OFFICERS, KEY EMPLOYEES, AND HIGHLY COMPENSATED EMPLOYEES. INCLUDING THE ANNUAL ACCUMULATION OF SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN BENEFITS PROVIDES USEFUL INFORMATION ON THE ANNUAL COMPENSATION PACKAGE. HOWEVER, BECAUSE THE RETIREMENT PLAN BENEFITS VEST AT YEAR-END AND ARE INCLUDED IN FORM W-2, THIS RESULTS IN DUPLICATE REPORTING OF PREVIOUSLY REPORTED RETIREMENT BENEFITS, WHICH DISTORT THE IMPACTED EMPLOYEES' TOTAL COMPENSATION FOR THE YEAR. THE SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN WAS REVIEWED AND APPROVED BY THE BOARD TO PROVIDE ELIGIBLE EMPLOYEES WITH MARKET-COMPETITIVE RETIREMENT BENEFITS AND TO ENHANCE THE RETENTION OF THE EXECUTIVE TEAM THROUGH FUTURE SERVICE VESTING REQUIREMENTS. THIS TYPE OF PLAN IS VERY COMMON AMONG NON-PROFIT HEALTHCARE SYSTEMS. AN EXECUTIVE MUST WORK FOR A SPECIFIED NUMBER OF YEARS BEFORE VESTING IN THE PLAN. PRIOR TO VESTING, THE BENEFITS ARE SUBJECT TO A "SUBSTANTIAL RISK OF FORFEITURE" AND, THOUGH NO AMOUNT IS REPORTED IN FORM W-2 OR RECEIVED BY THE EXECUTIVE, THE FORM 990 REQUIRES DISCLOSURE AS DEFERRED COMPENSATION. ONCE AN EXECUTIVE SATISFIES THE PLAN'S REQUIREMENTS FOR VESTING, THE EXECUTIVE BECOMES "VESTED" AND THE BENEFITS DEFERRED DURING THE PREVIOUS YEARS BECOME FULLY AND IMMEDIATELY TAXABLE IN THE CURRENT YEAR AND REPORTABLE IN THE EXECUTIVE'S FORM W-2. PER IRS INSTRUCTIONS, COMPENSATION IS REPORTED ON THE FORM 990 ACCORDING TO FORM W-2 RULES, THUS DUPLICATING THE REPORTING OF RETIREMENT PLAN BENEFITS. THE PLAN APPLIES WITHHOLDING FOR FEDERAL TAXES ON THE TAXABLE AMOUNT AND REMITS TO THE GOVERNMENT. THE REMAINING AMOUNT IS HELD IN THE PLAN UNTIL THE EXECUTIVE'S RETIREMENT. THE RETIREMENT PLAN BENEFITS ARE STILL SUBJECT TO CREDITOR RISK UNTIL RETIREMENT WHEN THE FUNDS ARE ACTUALLY DISTRIBUTED TO THE EXECUTIVES. THOUGH NO AMOUNTS ARE RECEIVED BY THE EXECUTIVE UNTIL RETIREMENT, THE IRS REQUIRES REPORTING OF THE BENEFITS AT THE TIME THEY ARE DEFERRED AND, AGAIN, AT THE TIME THEY ARE INCLUDED IN THE FORM W-2. THE "OTHER COMPENSATION" DISCLOSED IN COLUMN B (III) IN THE CURRENT YEAR INCLUDES THE VESTED BENEFITS OF SEVERAL YEARS' WORTH OF PREVIOUSLY DEFERRED RETIREMENT BENEFITS IF THE DEFERRED COMPENSATION WAS NOT REPORTED A SECOND TIME, THE REPORTING WOULD BE AS FOLLOWS: NAME: JAMES SUMMERSETT BASE COMPENSATION: 451,210 BONUS AND INCENTIVE PAY: OTHER REPORTABLE COMPENSATION: 29,428 RETIREMENT AND DEFERRED COMPENSATION: 23,102 NONTAXABLE BENEFITS: 18,727 TOTAL COMPENSATION: 522,467 CURRENT YEAR ACCRUAL FOR TAXABLE SERP PLAN, NOT DISTRIBUTED: 187,567 NAME: DINAH GONZALEZ BASE COMPENSATION: 194,840 BONUS AND INCENTIVE PAY: OTHER REPORTABLE COMPENSATION: 2,371 RETIREMENT AND DEFERRED COMPENSATION: 4,154 NONTAXABLE BENEFITS: 18,589 TOTAL COMPENSATION: 219,954 CURRENT YEAR ACCRUAL FOR TAXABLE SERP PLAN, NOT DISTRIBUTED: 40,000 SUMMARY: SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN BENEFITS ARE VERY COMMON IN NOT-FOR-PROFIT HEALTHCARE ORGANIZATIONS. THESE PLANS NORMALLY ARE STRUCTURED SO THAT EXECUTIVES ARE CREDITED WITH FUNDS WHICH ARE PUT INTO AN ACCOUNT CALLED A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THE KNAPP PLAN WAS SPECIFICALLY DESIGNED TO BE "MIDDLE MARKET" - NOT ON THE HIGH OR LOW END OF PLANS AT ORGANIZATIONS OF SIMILAR SCOPE AND SIZE. WHEN THESE SERP FUNDS ARE REPORTED ON THE ORGANIZATION'S 990 FORM, THEY ARE DOUBLE REPORTED PER IRS REQUIREMENTS. EACH YEAR FUNDS ARE DEPOSITED IN THE SERP, THEY ARE REPORTED ON THE FORM 990 FOR EACH PARTICIPATING EXECUTIVE AS DEFERRED COMPENSATION. THEN, AT VESTING (AN EMPLOYMENT PERIOD OF AT LEAST FIVE YEARS FOR THE KNAPP PLAN), THE FULL, ACCUMULATED AMOUNT, AS WELL AS ANY INTEREST EARNED, IS REPORTED AS INCOME ON THE W-2, AGAIN ON THE FORM 990 AND IS TAXED AT THAT TIME. THE EXECUTIVES ARE REQUIRED TO PAY OUT OF POCKET FOR TAX LIABILITY NOT COVERED BY THE SERP PLAN. THESE FUNDS ARE NOT ACCESSIBLE BY THE EXECUTIVE UNTIL THEY ARE FULLY VESTED AND THEY HAVE REACHED NORMAL RETIREMENT AGE. DURING THIS TIME, THE EXECUTIVES REMAIN A GENERAL CREDITOR OF THE ORGANIZATION. DELEGATION OF CONTROL TO A MANAGEMENT COMPANY OR OTHER PERSON FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES THE CREDENTIALING OF PHYSICIANS TO A CONTRACTED COMPANY. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PART VI, SECTION A, LINE 6 KNAPP MEDICAL CENTER IS THE SOLE MEMBER OF MID-VALLEY PHYSICIANS ASSOCIATION, INC. MEMBERS OR STOCKHOLDERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS AND ARE SUBJECT TO APPROVAL BY A MAJORITY VOTE OF THE BOARD WHEN REPLACING A DIRECTOR WHOSE TERM HAS EXPIRED. AN UNEXPECTED VACANCY MAY BE FILLED BY THE BOARD THROUGH A SPECIAL MEETING WITH A MAJORITY VOTE SUBJECT TO APPROVAL BY THE MEMBER. DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS OR STOCKHOLDERS FORM 990, PART VI, SECTION A, LINE 7B IN SOME INSTANCES, DECISIONS OF THE BOARD OF DIRECTORS REQUIRE APPROVAL BY THE MEMBER, KNAPP MEDICAL CENTER. PROCESS TO REVIEW THE FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE FORM 990. ONCE PREPARED, THE FORM IS REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANTS PRIOR TO FILING. PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTIOIN B, LINE 12C UPON BECOMING AWARE OF A CONFLICT OF INTEREST, THE MATTER IS ADDRESSED BY THE BOARD OF DIRECTORS. GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. DESCRIBE THE PROCESS USED FOR DETERMINING COMPENSATION OF INDIVIDUALS FORM 990, PART VI, SECTION B, LINES 15A AND 15B A RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: COMPENSATION COMMITTEE WRITTEN EMPLOYMENT CONTRACT INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE MATERIAL DIFFERENCES IN VOTING RIGHTS FORM 990, PART VI, SECTION A, LINE 1A NEITHER THE DIRECTORS NOR THE MEMBERS HAVE THE POWER TO VOTE "ON ALL MATTERS" THAT COME BEFORE THE BOARD. THE VOTING RIGHTS FOR THE DIRECTORS AND MEMBERS ARE DISTINCT AND ALL DEPEND ON THE ISSUE AT STAKE. DELEGATION OF MANAGEMENT DUTIES FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES THE CREDENTIALING OF PHYSICIANS TO A CONTRACTED COMPANY. RETURN COPY PROVIDED TO BOARD PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 11A ALTHOUGH THE ORGANIZATION HAS ANSWERED "NO" TO QUESTION 11A, THE ORGANIZATION WILL BE PROVIDING A COPY OF THE FILED FORM 990 TO THE BOARD SHORTLY AFTER THE RETURN HAS BEEN FILED. OTHER FEES FOR SERVICES FORM 990, PART IX, LINE 11G CREDENTIALING FILE MAINTENANCE SERVICES $13,989 OTHER SERVICES $ 57 __________ TOTAL FEES FOR SERVICES $ 14,046 POLICIES FORM 990, PART VI, SECTION B, LINES 13 & 14 ALTHOUGH THE ORGANIZATION HAS ANSWERED "NO" TO HAVING A WRITTEN WHISTLEBLOWER POLICY AND WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, THE ORGANIZATION FOLLOWS THE POLICIES OF THE RELATED ORGANIZATION AND SOLE MEMBER, KNAPP MEDICAL CENTER. 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