WEST LOUISIANA HEALTH SERVICES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WEST LOUISIANA HEALTH SERVICES INC (EIN 72-0491106)
Tax period: 2012-11-01 to 2013-10-31
Filed: 2014-07-22
IRS object ID: 201412039349301251
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule H
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-07-22T19:34:38-05:00	Timestamp
Tax Period End Date	2013-10-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	800488055	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Steven M DeRouen & Associates	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 4265	AddressLine1
City	Lake Charles	City
State	LA	State
ZIP Code	70606	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-11-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	720491106	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	West Louisiana Health Services Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 730	AddressLine1
City	Deridder	City
State	LA	State
ZIP Code	70634	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Darrell Kingham	Name
Title	Director of Fin	Title
Phone	3374627106	Phone
Date Signed	2014-07-22	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Steven M DeRouen	Name
PTIN	P01050140	PTIN
Phone	3375134915	Phone
Date Prepared	2014-07-22	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	Beauregard Memorial Hospital	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Darrell Kingham	NameOfPrincipalOfficerPerson
Gross Receipts	42608888	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.beauregard.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1946	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and six physician clinics; recruit and employ physicians in HPSA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	472	TotalNbrEmployees
Total Nbr Volunteers	94	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	34403123	ProgramServiceRevenuePriorYear
Program Service Revenue CY	36881794	ProgramServiceRevenueCY
Investment Income Prior Year	335699	InvestmentIncomePriorYear
Investment Income Current Year	1375415	InvestmentIncomeCurrentYear
Other Revenue Current Year	2777	OtherRevenueCurrentYear
Total Revenue Prior Year	34738822	TotalRevenuePriorYear
Total Revenue Current Year	38259986	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2347614	SalariesEtcPriorYear
Salaries Etc Current Year	2691591	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	33502768	OtherExpensePriorYear
Other Expenses Current Year	33948568	OtherExpensesCurrentYear
Total Expenses Prior Year	35850382	TotalExpensesPriorYear
Total Expenses Current Year	36640159	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1111560	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1619827	RevenuesLessExpensesCY
Total Assets BOY	10401357	TotalAssetsBOY
Total Assets EOY	11869117	TotalAssetsEOY
Total Liabilities BOY	8422571	TotalLiabilitiesBOY
Total Liabilities EOY	4181863	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1978786	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7687254	NetAssetsOrFundBalancesEOY
Mission Description	To provide medical care and health programs by operating a 60 bed facility for Hospital Service District 2 of Beauregard Parish and six physician clinics; recruit and employ physicians in HPSA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	32960799	Expense
Revenue	34174481	Revenue
Description	Operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,482 inpatients for 9,177 days; 349 newborns; 1,393 surgeries; 16,972 ER visits; and 46,620 outpatients. 67% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	3679360	Expense
Revenue	2707313	Revenue
Description	Operated Beauregard Physician Group which consists of six physician clinics which provide medical services to Beauregard Parish.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	36640159	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	41	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	472	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Darrell L Kingham CPA VP of Finance	NamePerson
Telephone Number	3374627100	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	600 South Pine Street	AddressLine1
City	Deridder	City
State	LA	State
ZIP Code	70634	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
Carl Slover
Board Member	2.00	X	0	0	0
Ed ONeal
Board Member	2.00	X	0	0	0
Gerald Johnson
Board Member	2.00	X	0	0	0
Jared Morris
Vice-President	2.00	X	0	0	0	X
Jim Morris
Secretary	2.00	X	0	0	0	X
Natha Gantt
Board Member	2.00	X	0	0	0
Terri Theaux
Board Member	2.00	X	0	0	0
Thomas Shirley DDS
Board Member	2.00	X	0	0	0
Tom Rhodes
President	2.00	X	0	0	0	X
Darrell Kingham
Vice President of Finance	53.00		188120	0	9424	X
Nathan Tudor
CEO	40.00		9894	0	0	X
Theodore Badger Jr
CEO	40.00		204521	0	9466	X
Joseph Caraway
CRNA	40.00		204221	0	14044		X
Darren Caillouet
Nurse Anesthetist	40.00		195668	0	9945			X
Dr James Rudd Jr
Physician	40.00		334980	0	16220			X
Dr Janet Lewis
Orthopedic Surgeon	40.00		361033	0	0			X
Dr Jennifer McCann
Physician	40.00		354982	0	0			X
Dr Stephen Farquhar
Physician	40.00		209462	0	10179			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2062881	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	69278	TotalOtherCompensation
Number Individuals GT100 K	8	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Southern Technologies
4840 Lake Street Ste B	Lake Charles	LA	70605	IT Consulting	114980
Cardiology Clinic of DeRidder LLC
109 West 4th Street	DeRidder	LA	70634	Physician EKG	177884

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Reimbursement from Hosp	900099	34174481	34174481
Patient Service	621400	2707313	2707313

Field	Value	IRS element (for citing)
Total Program Service Revenue	36881794	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	131358	TotalRevenueColumn
Related Or Exempt Function Income	131358	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5592959	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4348902	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1244057	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1244057	TotalRevenueColumn
Related Or Exempt Function Income	1244057	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Other Revenues	Description
Business Code	900099	BusinessCode
Total Revenue Column	2777	TotalRevenueColumn
Related Or Exempt Function Income	2777	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	2777	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	38259986	TotalRevenueColumn
Related Or Exempt Function Income	38259986	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	639690	Total
Program Services	639690	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1784743	Total
Program Services	1784743	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	150464	Total
Program Services	150464	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	116694	Total
Program Services	116694	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	15572	Total
Program Services	15572	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	119467	Total
Program Services	119467	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	28059	Total
Program Services	28059	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	48432	Total
Program Services	48432	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33563	Total
Program Services	33563	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	321	Total
Program Services	321	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	233388	Total
Program Services	233388	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Other Professional Expenses	16394588	16394588
Fiscal & Admin Expenses	8775007	8775007
Nursing Expenses	4332689	4332689
General Service Expenses	3404566	3404566

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	562916	Total
Program Services	562916	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	36640159	Total
Program Services	36640159	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2787001	BOY
EOY	4239418	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	702384	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	378402	BOY
EOY	576869	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	276960	BOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	21425	BOY
EOY	13446	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	90803	BOY
EOY	67929	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	5944182	BOY
EOY	3822622	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	901618	BOY
EOY	59377	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	966	BOY
EOY	2387072	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	10401357	BOY
EOY	11869117	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1492157	BOY
EOY	4181863	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	6930414	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	8422571	BOY
EOY	4181863	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1978786	BOY
EOY	7687254	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1978786	BOY
EOY	7687254	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	10401357	BOY
EOY	11869117	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1619827	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-464955	ReconciliationUnrealizedInvest
Reconcilation Prior Adjustment	4553596	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7551	BeginningOfYearBalance
Investment Earnings Or Losses	38	InvestmentEarningsOrLosses
End Of Year Balance	7589	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7513	BeginningOfYearBalance
Investment Earnings Or Losses	38	InvestmentEarningsOrLosses
End Of Year Balance	7551	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7472	BeginningOfYearBalance
Investment Earnings Or Losses	41	InvestmentEarningsOrLosses
End Of Year Balance	7513	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7416	BeginningOfYearBalance
Investment Earnings Or Losses	56	InvestmentEarningsOrLosses
End Of Year Balance	7472	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7342	BeginningOfYearBalance
Investment Earnings Or Losses	74	InvestmentEarningsOrLosses
End Of Year Balance	7416	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
Description	Notes Receivable	Description
Book Value	59377	BookValue
Method Of Valuation	C	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	59377	TotalOfBookValueProgramRelated

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Due from Hospital Service Dist	2386096
Other Receivables	976

Field	Value	IRS element (for citing)
Total Book Value Other Assets	2387072	TotalBookValueOtherAssets
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
D8	Endowment funds intended uses Part V line 4	These funds are board designated to provide educational scholarships to qualifying students.
D13	Footnote for uncertain tax position under FIN 48 Part X	West Louisiana Health Services, Inc. is a nonprofit corporation as described in Code Section 501(c)(3) of the Internal Revenue Service and is exempt from Federal and State income taxes on related income pusuant to Section 501(a) of the code.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
FPG Reference Free Care	true	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	true	FPGReferenceDiscountedCare
Pcent300	X	Pcent300
Free Disc Care Medically Indigent	true	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	false	AmountsBudgetedForCharityCare
Annual Community Benefit Report	false	AnnualCommunityBenefitReport

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5865451	TotalCommunityBenefitExpense
Direct Offsetting Revenue	4848942	DirectOffsettingRevenue
Net Community Benefit Expense	1016509	NetCommunityBenefitExpense
Percent Of Total Expense	0.02780	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5482295	TotalCommunityBenefitExpense
Direct Offsetting Revenue	4934356	DirectOffsettingRevenue
Net Community Benefit Expense	547939	NetCommunityBenefitExpense
Percent Of Total Expense	0.01500	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	11347746	TotalCommunityBenefitExpense
Direct Offsetting Revenue	9783298	DirectOffsettingRevenue
Net Community Benefit Expense	1564448	NetCommunityBenefitExpense
Percent Of Total Expense	0.0428	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	100339	TotalCommunityBenefitExpense
Net Community Benefit Expense	100339	NetCommunityBenefitExpense
Percent Of Total Expense	0.0027	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	66667	TotalCommunityBenefitExpense
Net Community Benefit Expense	66667	NetCommunityBenefitExpense
Percent Of Total Expense	0.0018	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	4145802	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2846433	DirectOffsettingRevenue
Net Community Benefit Expense	1299369	NetCommunityBenefitExpense
Percent Of Total Expense	0.0355	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	380178	TotalCommunityBenefitExpense
Net Community Benefit Expense	380178	NetCommunityBenefitExpense
Percent Of Total Expense	0.0104	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	4692986	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2846433	DirectOffsettingRevenue
Net Community Benefit Expense	1846553	NetCommunityBenefitExpense
Percent Of Total Expense	0.0504	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	16040732	TotalCommunityBenefitExpense
Direct Offsetting Revenue	12629731	DirectOffsettingRevenue
Net Community Benefit Expense	3411001	NetCommunityBenefitExpense
Percent Of Total Expense	0.0932	PercentOfTotalExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	447135	TotalCommunityBuildingExpense
Net Community Building Expense	447135	NetCommunityBuildingExpense
Percent Of Total Expense	0.0122	PercentOfTotalExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	447135	TotalCommunityBuildingExpense
Net Community Building Expense	447135	NetCommunityBuildingExpense
Percent Of Total Expense	0.0122	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$15,562,799	BadDebtExpenseAmount
Amount Attributable To	4565281	AmountAttributableTo
Amount Reimbursed By Medicare	10282540	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	11840338	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-1557798	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	true	ProvisionForCharityCare
Number Of Hospital Facilities	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

Field	Value	IRS element (for citing)
Facility Number	1	FacilityNumber

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Hospital Service District 2	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	600 South Pine Street	AddressLine1
City	Deridder	City
State	LA	State
ZIP Code	70634	ZIPCode

Field	Value	IRS element (for citing)
Website Address	www.beauregard.org	WebsiteAddress
Licensed Hospital	X	LicensedHospital
General Medical And Surgical	X	GeneralMedicalAndSurgical
Er24 Hours	X	Er24Hours
Facility Reporting Group	1	FacilityReportingGroup

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	Hospital Service District 2	BusinessNameLine1

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber
CHNA Conducted	true	CHNAConducted
Community Definition	X	CommunityDefinition
Community Demographics	X	CommunityDemographics
Existing Resources	X	ExistingResources
How Data Obtained	X	HowDataObtained
Community Health Needs	X	CommunityHealthNeeds
Other Health Issues	X	OtherHealthIssues
Identifying Process	X	IdentifyingProcess
Consulting Process	X	ConsultingProcess
Needs Assessment Conducted	12	NeedsAssessmentConducted
Take Into Account	true	TakeIntoAccount
Other Facilities	false	OtherFacilities
CHNA Widely Available	true	CHNAWidelyAvailable
Own Website	X	OwnWebsite
On Request	X	OnRequest
Adopt Implement Strategy	X	AdoptImplementStrategy
Execute Implement Strategy	X	ExecuteImplementStrategy
Develop Community Plan	X	DevelopCommunityPlan
Participate Community Plan	X	ParticipateCommunityPlan
Include Operational Plans	X	IncludeOperationalPlans
Adopt Budget	X	AdoptBudget
Prioritize Health Needs	X	PrioritizeHealthNeeds
Prioritize Services	X	PrioritizeServices
All Needs Addressed	true	AllNeedsAddressed
Organization Incur Excise Tax	false	OrganizationIncurExciseTax
Eligibility Criteria Explained	true	EligibilityCriteriaExplained
Uses FPG Free	true	UsesFPGFree
FPG Free Percent	2.0000	FPGFreePercent
Uses FPG Discounted	true	UsesFPGDiscounted
FPG Discount Percent	3.00000	FPGDiscountPercent
Explains Basis	true	ExplainsBasis
Income Level	X	IncomeLevel
Medical Indigency	X	MedicalIndigency
Insurance Status	X	InsuranceStatus
Uninsured Discount	X	UninsuredDiscount
Explains Application Method	true	ExplainsApplicationMethod
Includes Publicity Measures	true	IncludesPublicityMeasures
Posted On Website	X	PostedOnWebsite
Attached To Invoices	X	AttachedToInvoices
Available On Request	X	AvailableOnRequest
Actions On Nonpayment	true	ActionsOnNonpayment
Permit Report To Credit Agency	X	PermitReportToCreditAgency
Collection Activities	true	CollectionActivities
Report To Credit Agency	X	ReportToCreditAgency
Notified All Patients	X	NotifiedAllPatients
Documented Determination	X	DocumentedDetermination
Nondiscrim Emergency Care Policy	true	NondiscrimEmergencyCarePolicy
Average Negotiated Rates	X	AverageNegotiatedRates
Amounts Generally Billed	false	AmountsGenerallyBilled
Gross Charges	false	GrossCharges

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

Field	Value	IRS element (for citing)
Number Of Other Facilities	1	NumberOfOtherFacilities

Other Facilities OtherFacilities

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Beauregard Physician Group	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	600 S Pine Street	AddressLine1
City	Deridder	City
State	LA	State
ZIP Code	70634	ZIPCode

Field	Value	IRS element (for citing)
Facility Type	Eight Physician Clinics	FacilityType

Form990 Schedule H Part VI Form990ScheduleHPartVI (16 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
H01	Related organization annual community benefit report Part I line 6a	The Community Benefit report is made available to the public upon request and on it9s website.
H02	Bad debt description footnote Part III line 4	Part III, Line 4 - The accounting policy of the Hospital regarding bad debts states that the allowance method in accounting for bad debts is used. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Management9s evaluation of the adequacy of the allowance is based on a continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patient9s ability to pay, and current economic conditions.
H03	Allowable Medicare costing methodology Part III line 8	Part III, Line 8 - The costing methodology for Medicare was derived form the Medicare Form CMS-2552 filed for the FYE 10-31-13. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital views the $1,557,798 Medicare shortfall as a community benefit as all Hospital patients are accepted regardless of reimbursement.
H04	Subsidized health services costs Part I line 7g	Part I, Line 7g - In accordance with identified community needs the Hospital had recruited physicians to serve in the community, which is in a professional shortage area (HPSA). Subsidized health services include subsidies of $1,299,369 to eight clinics which provide orthopedic, surgical, pediatric, internal medicine, OB GYN, and family practice services to the community.
H05	Debt expense included Part I line 7 col f	Bad debt expense of $15,562,799 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accecpted accounting principles.
H06	Costing methodology explanation Part I line 7	Part I, Line 7 - Costs on 7A and 7B were taken from the schedule of uncompensated care cost for small rural hospitals, a reported used by the Louisiana Department of Health and Hospitals to determine uncompensated Medicaid and indigent costs and reimbursements. A cost to charge ratio was also derived from worksheet 2, ratio of patient care cost to charges and used when needed. Costs on line 7E, 7F, and 7G are actual costs per records.
H07	Collection practices Part III line 9b	Part III, Line 9b - Regarding collection practices to be followed for patients who are known to qualify for financial assistance, the Hospital tries to conduct a pre-admission interview with the patient or gurantor prior to admission when possible. Potential charity care patients are offered the opportunity to apply for charity care at the time of admission. Outpatients and ER patients are sent a notification about charity care through the mail. Patients with no insurance receive a letter within 30 days of service, stating that the Hospital has given them a 52% discount and that they are responsible for the balance of the bill. The letter also states that the Hospital has a charity care/financial assist prog and gives the contact person9s name and phone number to obtain an application.The letter also gives the name and number to apply for Medicaid at the Hospital. The letter states the account balances that is due and that payments can be spread over 12 to 18 months. It also states that failure to pay the bill or set up financial arrangements will result in addtional collection efforts. A second letter in the following month is sent that states their account is delinquent, is due and failure to respond will result in further collection action. If no response, a third letter is sent stating their account is deliquent and is being reviewed to go to an outside collection agency. A final notice is sent stating this is a final notice, failure to pay will result in the account being placed with a collection agency, and that they must have an authorized financial agreement with the Hospital to stop the account from being placed with an outside collection agency.
H08	Needs assessment Part VI question 2	The Hospital assesses the health care needs of the community through various studies, discussions with community leaders, and patient demand.
H09	Patient education Part VI question 3	See 4Collection Practices4 explanation (Part III, Line 9b).
H10	Community information Part VI question 4	The Hospital primarily services Beauregard Parish in Louisiana which consists of a rural population.
H11	Community building activities Part II	In accordance with identified community needs the Hospital trained and recruited physicians to serve in the community, which is in a professional shortage area (HPSA).
H12	Promoting community health Part VI question 5	The Organization operated a 60 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 2,482 inpatients for 9,177 days; 349 newborns; 1,393 surgeries; 16,972 ER visits; and 46.620 outpatients. 67% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community.
H13	Affiliated health care system Part VI question 6	The Organization is not part of an affiliated health care system.
H14	State filings Part VI question 7	The Organization files community benefit reports in the state of Louisiana.
H15	Community representative input Part V question 3	The hospital took into account input from persons representing the community through a 3 phase plan. The 1st phase sampled 400 residents of Beauregard and Vernon Parishes for telephone interviews and data collection. The 2nd phase included sampling 38 employers of the local area and performing telephone interviews and data collection. Finally, the 3rd phase consisted of meetings with community leaders who reviewed community resident and employer survey perceptions and included roundtable group discussions. The final meeting used a group discussion format to prioritize the community healthcare needs. Community members that participated included individuals from various local banks, non-profit organizations, local government, health professionals, and community leaders.
H16	Additional Information for Schedule H	Bad Debt Expense Methodology (Part III, Line 2) The Organization uses the allowance method in accounting for its uncollectible accounts. The allowance account consists of an estimate of uncollectable accounts and a general reserve. Management9s evaluation of the adequacy of the allowance is basied on a continuing review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patient9s ability to repay, and current economic conditions. Estimated and known uncollectible accounts are charged off to bad debt expense. Bad Debt Expense Attributable to Patient9s Eleigible Under Organizations Financial Assistance Policy Methodology (Part III, Line 3) The bad debt expense attributable to patient9s eligible under the Organization9s Financial Assistance Policy is determined through the following calculation: Total Self-Pay/Indigent Gross Revenue $17,578,072 Less Charity Care on General Ledger at 10/31/2013 (7,949,797) Subtotal $9,628,275 Less 52% Discount Given to All Non-Insured Patients (5,006,703) Subtotal 4,621,572 Less Patient Payments Percentage of 1.218% (56,291) Sch. H, Part II, Section A Line 3 Calculation Total 4,565,281

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
Theodore Badger Jr
CEO	204521	9466	213987
Dr Jennifer McCann
Physician	354982		354982
Darrell Kingham
Vice President of Finance	188120	9424	197544
Joseph Caraway
CRNA	204221	14044	218265
Dr Janet Lewis
Orthopedic Surgeon	361033		361033
Dr James Rudd Jr
Physician	334980	16220	351200
Dr Stephen Farquhar
Physician	209462	10179	219641
Darren Caillouet
Nurse Anesthetist	195668	9945	205613

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
J1	Benefit information Part I line 1a	Reasonable expenses submitted for a traveling spouce (except for airfare) accompanying a trustee on approved travel is reimbursed.
J4	Listed persons compensation information Part I line 4	Chief Executive Officer Theodore Badger received serverance payments from September 2012 to 2013.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	The Form 990 is reviewed by the board of directors prior to issuance.
O02	Conflict of interest policy compliance Part VI line 12c	Every January, a Conflict of Interest Questionaire is completed by each trustee. These documents are reviewed and retained in the Board of Trustee9s files.
O03	CEO executive director top management comp Part VI line 15a	The Board of Trustees9 Executive Committe conducts an annual performance evaluation following the end of each fiscal year. Comparable compensation data for CEOs at other similiarly situated organizations is used. Resources include the VHA Gulf States CEO Compensation Survey, the Hay Group Hospital Compensation Report, the Jackson Survey for quality goals, Health Stream Emloyee Satisfaction, Emergency Department, Inpatient, Same Day Surgery, Lab and Radiology Satisfaction Surveys, and other various reports. The CEO9s compensation is criteria based. A bonus is dependent on achieving goals in community health, quaility and financial areas. A anaysis of salary history, employee retention and self evaluation is also considered.
O04	Other officer or key employee compensation Part VI line 15b	Annual employee evaluations are conducted in November of each year. These evaluations consider the employee9s achievement of goals, salary, and expense budgets, compliance with quality controls and Joint Commission, performance and competency, and other criteria based objectives in determining remuneration. In addition, the CEO also considers the following salary surveys: VHA Department Head Survey, Louisiana Hospital Salary and Benefits Survey, Greater New Orleans Society for Healthcare Human Resources Administration Executive Director and Management Survey.
O05	Governing documents etc available to public Part VI line 19	Information is available upon request.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Beauregard Physician Group LLC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 1540	AddressLine1
City	Deridder	City
State	LA	State
ZIP Code	70634	ZIPCode

Field	Value	IRS element (for citing)
EIN	270602265	EIN
Primary Activities	Physician Services	PrimaryActivities
Legal Domicile State	LA	LegalDomicileState
Total Income	3977735	TotalIncome
EOY Assets	1253435	EOYAssets
Direct Controlling Entity NA	N/A	DirectControllingEntityNA