2014-06-05T15:47:23-05:00 2013-09-30 BKD LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2012-10-01 710766341 OUACHITA COUNTY MEDICAL CENTER % ROBERT J ANDERS OUAC 8708361200 PO BOX 797 Suite CAMDEN AR 717010797 PEGGY ABBOTT 5013721040 2014-06-03 true AMBER SHERRILL 5013721040 2012 2015-11-30 17:44:51Z PEGGY ABBOTT PO BOX 797 CAMDEN AR 717010797 34322371 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 7 611 81 0 0 94326 302281 38294883 31770565 49702 40601 2881503 2208301 41320414 34321748 0 0 0 0 18260499 18697433 0 0 0 22618770 19469552 40879269 38166985 441145 -3845237 28070422 24832851 10210751 11210510 17859671 13622341 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 32072739 31770565 TO PROVIDE HEALTHCARE SERVICES TO THE RESIDENTS OF OUACHITA COUNTY AND THE SURROUNDING AREAS. 32072739 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 25 0 true 611 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 ROBERT J ANDERS 8708361387 638 CALIFORNIA AVENUE CAMDEN AR 71701 LAWRENCE ROBERSON 1.0 1.0 X X 0 0 0 DR JERRY KENDALL 1.0 1.0 X 0 0 0 DR CORBET LAMKIN 1.0 1.0 X X 0 0 0 DAVID MAHAFFEY 1.0 1.0 X 0 0 0 BOBBY BASS 1.0 1.0 X 0 0 0 ELAINE BERG 1.0 1.0 X 0 0 0 DR REGINALD COOPER 1.0 1.0 X 0 0 0 JAMES D CICERO 40.0 1.0 X 156235 0 5379 ROBERT J ANDERS 40.0 1.0 X 97592 0 3396 PEGGY ABBOTT 40.0 1.0 X 104525 0 4521 TERRY FEYEN 40.0 X 138611 0 1245 LAURA HULL 40.0 X 128731 0 1841 625694 0 16382 4 false true false EMERGENCY PHYSICIANS ASSOC ER PHYSICIAN 1162939 FREDERICK HAYWARD PERKINS JR DO INC PHYSICIAN 326000 BKD LLP 400 W CAPITOL AVENUE LITTLE ROCK AR 72203 ACCOUNTING 167166 3 237992 64289 302281 PATIENT SERVICE REVENUE 621400 31770565 31770565 31770565 37696 0 0 37696 0 0 44920 623 44297 0 44297 0 0 44297 2905 2905 2905 0 0 2905 0 0 0 EHR INCENTIVES 900099 1029082 1029082 CAFETERIA 721000 393148 393148 HOME DELIVERY 624100 193971 193971 547803 547803 2164004 34321748 31770565 0 2248902 0 0 0 0 379116 379116 0 0 15217432 12602908 2614524 0 389016 322179 66837 0 1574382 1303886 270496 0 1137487 942054 195433 0 0 41290 34196 7094 0 58773 48675 10098 0 0 0 0 4614757 3821890 792867 0 53286 44131 9155 0 471000 390077 80923 0 0 0 596017 493615 102402 0 316825 262391 54434 0 0 0 340210 281758 58452 0 0 1470090 1217512 252578 0 245564 203373 42191 0 BAD DEBT EXPENSE 4523852 4523852 0 0 SUPPLIES 3655630 3027552 628078 0 REPAIRS & MAINTENANCE 1294828 1072362 222466 0 ASSESSMENT TAX 560447 464156 96291 1226983 1016172 210811 38166985 32072739 6094246 0 771750 341655 4252497 3850936 0 0 7513865 5595531 0 0 0 0 92940 231969 1050254 1008262 126887 8602 44942793 32096218 13389110 12846575 0 0 873119 873795 0 0 0 0 0 75526 28070422 24832851 2147507 3058327 0 0 0 0 4975000 4602710 0 0 0 0 1924031 2199680 0 0 1164213 1349793 10210751 11210510 X 17859671 13622341 0 0 0 0 17859671 13622341 28070422 24832851 X -3845237 -392093 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 6071 6071 false OTHER LOBBYING ACTIVITIES FORM 990, PART II-B, LINE I PERCENTAGE OF ARKANSAS HOSPITAL ASSOCIATION ($2,444) AND AMERICAN HOSPITAL ASSOCIATION ($3,627) DUES SPENT ON LOBBYING. 582906 582906 18843766 10937743 7906023 25083037 21158475 3924562 433084 433084 12846575 0 ESTIMATED AMOUNT DUE 3RD PARTY 376706 ASSET RETIREMENT OBLIGATIONS 973087 1349793 29798519 623 623 29797896 4523852 4523852 34321748 33643756 623 623 33643133 4523852 4523852 38166985 EXPENSE INCLUDED IN EXPENSE PER AUDIT,INCLUDED IN THE REVENUE PER RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE $623 EXPENSE INCLUDED IN EXPENSE PER AUDIT,INCLUDED IN THE REVENUE PER RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE $623 EXPENSE INCLUDED IN REVENUE PER AUDIT, INCLUDED AS EXPENSE PER RETURN FORM 990, SCHEDULE D, PART XI, LINE 4B BAD DEBT EXPENSE $4,523,852 EXPENSE INCLUDED IN REVENUE PER AUDIT, INCLUDED AS EXPENSE PER RETURN FORM 990, SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE $4,523,852 FIN 48 DISCLOSURE FORM 990, SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true X 140. true X 290. true true false true true 309381 309381 0.00810 309381 309381 0.00810 108000 108000 0.00280 2683974 1109062 1574912 0.04130 2791974 1109062 1682912 0.04410 3101355 1109062 1992293 0.05220 false 4523852 2676496 10012657 12755950 -2743293 X true true 1 1 OUACHITA COUNTY MEDICAL CENTER

638 CALIFORNIA AVE CAMDEN AR 71701

X X X OUACHITA COUNTY MEDICAL CENTER 1 true X X X X X X X X X 12 true false true X 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 COSTING METHODOLOGY FORM 990, SCH 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. MEDICARE'S REASONABLE COST METHODOLOGY FORM 990, SCH 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. BAD DEBT EXPENSE FORM 990, SCH H, PART I, LINE 7, COLUMN F BAD DEBT EXPENSE IN THE AMOUNT OF $4,523,852 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. BAD DEBT EXPENSE FORM 990, SCH 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. COMMUNITY BENEFIT FORM 990, SCH 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. COLLECTION POLICY FORM 990, SCH 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 COLLECT 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. NEEDS ASSESSMENT FORM 990, SCH H, PART VI, LINE 2 THE ORGANIZATION USES THE STATE HEALTH DEPARTMENT'S ASSESSMENT OF THE COMMUNITY'S HEALTH. PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE FORM 990, SCH 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. COMMUNITY INFORMATION FORM 990, SCH H, PART VI, LINE 4 THE ORGANIZATION IS IN A RURAL MEDICALLY UNDERSERVED AREA WITH A LARGE WELFARE AND MEDICARE POPULATION. ACCOUNT COLLECTION POLICY 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. MAXIMUM AMOUNTS CHARGED TO FAP-ELIGIBLE INDIVIDUALS FORM 990, SCHEDULE H, PART VI, LINE 19 THE BASE FOR DETERMINING THE AMOUNT OF DISCOUNT 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 QUALIFY 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 PATIENTS, POTENTIAL FOR LONG TERM MEDICAL CARE, OTHER FORM OF REIMBURSEMENT, INSURANCE, SOCIAL PROGRAMS AND OTHER FINANCIAL RESOURSES. CHNA - PERSONS REPRESENTING COMMUNITY 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. CHNA - NEEDS NOT ADDRESSED 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. X false false false false false false false false false JAMES D CICERO 144631 0 0 0 11604 0 1950 0 3429 0 161614 0 0 0 A OUACHITA COUNTY PUBLIC FACILITIES BOARD 716016182 689811BW6 2003-05-22 7539664 HEALTHCARE REVENUE BONDS false false false A 2960000 0 7873368 613469 0 0 209365 0 0 7050534 0 0 2005 false false true true A false false false false 0.00000 0.00000 0.00000 false false false true A false false false true false false 0 false 0 false true A true TAX EXEMPT BOND YEAR FORM 990, SCHEDULE K, PART VI THE ORGANIZATION USED THE BOND YEAR-END OF 05/01/2013 FOR DETERMINING THE AMOUNTS TO REPORT ON SCHEDULE K, PART II. ARBITRAGE CALCULATION FORM 990, SCHEDULE K, PART IV THE LAST ARBITRAGE CALCULATION DATE IS 05/01/2013. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY ROBERT J. ANDERS, THE CFO OF THE ORGANIZATION, PRIOR TO FILING. CONFLICT OF INTEREST POLICY MONITORING PROCESS FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. COMPENSATION REVIEW PROCESS 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 2012. AVAILABILITY OF GOVERNING DOCUMENTS 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. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 TRANSFERS TO AFFILIATES $(392,093) 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