2013-08-15T11:00:20-05:00 2012-09-30 CROWE HORWATH LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 33301 990 2011-10-01 650561267 BETHESDA MEDICAL ASSOCIATES INC BETH 5617377733 2815 S Seacrest Blvd Boynton Beach FL 33435 JOANNA AQUILINA 2013-08-14 true Cindy Kushner P00739493 9542028600 2011 2016-02-24 21:20:13Z ROGER L KIRK 2815 S Seacrest Blvd Boynton Beach FL 33435 11486912 false X WWW.BETHESDAWEB.COM X 1995 FL TO PROVIDE QUALITY GENERAL AND SPECIALIZED PHYSICIAN SERVICES TO THE COMMUNITY. 3 0 50 0 2482 1482 0 0 14148931 11453387 2607 2459 10032 12640 14161570 11468486 0 0 0 0 6616701 6152432 0 0 0 14271781 11201646 20888482 17354078 -6726912 -5885592 2343559 1524067 825208 115108 1518351 1408959 BETHESDA MEDICAL ASSOCIATES, INC.'S MISSION IS TO PROVIDE QUALITY GENERAL AND SPECIALIZED PHYSICIAN SERVICES TO THE COMMUNITY AND SUPPORT THE HEALTH CARE SERVICES PROVIDED BY AFFILIATED ENTITIES OF BETHESDA HEALTH, INC. false false 13916374 0 11453387 BETHESDA MEDICAL ASSOCIATES, INC. PROVIDES OUTPATIENT PHYSICIANS AND MEDICAL SERVICES TO ALL MEMBERS OF THE COMMUNITY. THESE SERVICES ARE PROVIDED IN A COST EFFICIENT MANNER EMPLOYING THE PHYSICIANS AND OTHER MEDICAL PERSONNEL. BETHESDA MEDICAL ASSOCIATES, INC. OPERATES AS PART OF A TAX-EXEMPT HEALTHCARE SYSTEM PROVIDING HEALTHCARE AND RELATED SERVICES. THE ORGANIZATION CURRENTLY EMPLOYS PHYSICIANS IN THE FIELD OF INTERNAL/FAMILY MEDICINE, OBSTETRIC AND GYNECOLOGY, CARDIAC AND ONCOLOGY SURGERY, AND MATERNAL/FETAL MEDICINE. 13916374 true false false false false false false false true true false false false false true 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 false true 52 0 true 50 true true true false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true false false false X Joanne Aquilina 5617377733 2815 S Seacrest Blvd Boynton Beach FL 33435 X JOANNE AQUILINA 2.00 X X 0 246094 55686 ROBERT B HILL 2.00 X X 0 631736 84178 ROBERT BROADWAY 2.00 X X 0 213368 56728 ROGER L KIRK 2.00 X X 0 440007 80362 AARON B DEUTSCH 40.00 X 338578 0 216 GEOFFREY M LYNN 40.00 X 589294 0 21085 MICHAEL J CARMICHAEL 40.00 X 594383 0 21226 SAMANTHA E KWON 40.00 X 398694 0 8065 THOMAS A ABBRUZZESE 40.00 X 400917 0 19096 2321866 1531205 346642 20 false true false DANIEL B SULLIVAN DO PA PO BOX 766 BOYNTON BEACH FL 33425 PROFESSIONAL FEE-PHYSICIAN SERVICES 485000 RICARDO AYALA MD 737 HARBOUR ISLE PLACE NORTH PALM BEACH FL 33410 PHYSICIAN SERVICES 467000 JES ANESTHESIA INC 314 WATERSIDE CIRCLE BOYNTON BEACH FL 33435 PHYSICIAN SERVICES 357266 RICHARD DRUCKER MD 1115 LYONTREE STREET HOLLYWOOD FL 33019 PHYSICIAN SERVICES 347624 DANIEL SUCHERMAN 225 NE 1ST STREET H14 DELRAY BEACH FL 33444 PHYSICIAN SERVICES 345186 24 0 MEDICAL SERVICE FEES 621110 9546625 9546625 OTHER MEDICAL SERVICES 621110 1906762 1906762 0 0 0 0 11453387 1132 1132 0 0 28158 15518 12640 0 12640 2482 10158 4235 2908 0 1327 1327 1327 0 0 0 0 0 0 0 0 11468486 11453387 2482 12617 0 0 0 0 0 0 5735578 5223654 511924 0 152097 136896 15201 264757 238281 26476 0 31141 31141 5750 5750 0 0 0 7470768 5513272 1957496 18225 18225 896558 197453 699105 65886 29676 36210 0 812453 690390 122063 2634 1871 763 0 24316 19453 4863 0 0 434546 412819 21727 750581 750390 191 MEMBERSHIP AND LICENSES 47947 43153 4794 BAD DEBT EXPENSE 640841 640841 0 0 0 0 17354078 13916374 3437704 0 0 -119083 3084 1116348 518007 8305 180594 331442 1733278 1152054 1066474 581224 0 0 0 0 67167 67167 23754 23143 2343559 1524067 825208 115108 0 0 825208 115108 X 1518351 1408959 1518351 1408959 2343559 1524067 X -5885592 5776200 X false true true X false X 16942951 0 2663231 329451 19276731 17333861 6000 -205068 0 151760 40082 16942951 15480219 666556 1518235 250000 81149 17333861 15459550 60000 292425 250000 81756 15480219 0.65130 0.09120 0.25740 false true true 0 0 580760 528108 52652 1152518 623946 528572 0 581224 0 0 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENT FUNDS ARE HELD BY BETHESDA HOSPITAL FOUNDATION, INC. THE ENDOWMENT FUNDS ARE USED TO SUPPORT BETHESDA HEALTH, INC. IN THE PROVISION OF QUALITY HEALTH CARE SERVICES TO THE SURROUNDING COMMUNITY. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BETHESDA HEALTH, INC. BELOW IS THE FIN 48 FOOTNOTE FROM THOSE FINANCIAL STATEMENTS. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT BHS, BPS, BHC, BMA, WDC, THE FOUNDATION, AND THE HOSPITAL ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ALL OTHER AFFILIATES OF BHS ARE FOR-PROFIT ENTITIES THAT FILE A CONSOLIDATED TAX RETURN. AS OF SEPTEMBER 30, 2012 AND 2011, THE CONSOLIDATED FOR-PROFIT ENTITIES HAVE RECORDED A PROVISION FOR INCOME TAX IN ACCORDANCE WITH ASC TOPIC 740, INCOME TAXES. THE SYSTEM APPLIES THE PROVISIONS OF ASC TOPIC 740 TO EVALUATE UNCERTAIN TAX POSITIONS. THIS GUIDANCE CREATES A SINGLE MODEL TO ADDRESS UNCERTAIN INCOME TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MORE-LIKELY-THAN-NOT MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. UNDER THE REQUIREMENTS OF ASC TOPIC 740, TAX-EXEMPT ORGANIZATIONS MAY BE REQUIRED TO RECORD AN OBLIGATION AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS. false true false false false false false false false AARON B DEUTSCH 337975 0 400 0 203 0 0 0 216 0 338794 0 0 0 GEOFFREY M LYNN 588584 0 20 0 690 0 0 0 21085 0 610379 0 0 0 JOANNE AQUILINA 0 211551 0 29163 0 5380 0 23349 0 32337 0 301780 0 0 MICHAEL J CARMICHAEL 593073 0 20 0 1290 0 0 0 21226 0 615609 0 0 0 ROBERT B HILL 0 469259 0 133651 0 28826 0 77850 0 6328 0 715914 0 0 ROBERT BROADWAY 0 182644 0 27183 0 3541 0 33691 0 23037 0 270096 0 0 ROGER L KIRK 0 323622 0 46222 0 70163 0 63860 0 16502 0 520369 0 0 SAMANTHA E KWON 398224 0 20 0 450 0 0 0 8065 0 406759 0 0 0 THOMAS A ABBRUZZESE 388378 0 460 0 12079 0 0 0 19096 0 420013 0 0 0 Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 THE ORGANIZATION'S PRESIDENT/CEO IS PAID BY BETHESDA HEALTH, INC. (A RELATED ORGANIZATION). BETHESDA HEALTH, INC. USES THE FOLLOWING TO DETERMINE HIS COMPENSATION: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b THE ORGANIZATION MAINTAINS A 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. DURING 2011, THE FOLLOWING PAYMENTS WERE RECEIVED FROM THE PLAN: JOANNE AQUILINA - $329 ROBERT BROADWAY - $539 DURING 2011, THE FOLLOWING CONTRIBUTIONS WERE MADE TO THE PLAN: ROGER L. KIRK - $25,873 JOANNE AQUILINA - $6,560 ROBERT BROADWAY - $2,447 Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS ONE SOLE MEMBER, BETHESDA HEALTH, INC., A FLORIDA NOT-FOR-PROFIT ORGANIZATION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a BETHESDA HEALTH, INC. APPROVES THE MEMBERS OF THE GOVERNING BODY. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b ANY OF THE FOLLOWING SIGNIFICANT ORGANIZATIONAL OR OPERATIONAL CHANGES WOULD BE SUBJECT TO APPROVAL BY THE SOLE MEMBER OF THE CORPORATION WHICH IS BETHESDA HEALTH, INC.: -1) ADOPTING A PLAN OF DISSOLUTION OF THE CORPORATION; -2) AUTHORIZING THE CORPORATION TO ENGAGE IN, OR ENTER INTO, ANY TRANSACTION PROVIDING FOR THE SALE, MORTGAGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; -3) ADOPTING A PLAN OF REORGANIZATION OR THE MERGER OR CONSOLIDATION OF THE CORPORATION WITH ANOTHER ENTITY; -4) APPOINTING OR REMOVING THE ATTORNEYS OR INDEPENDENT AUDITORS OF THE CORPORATION; -5) APPOINTING OR REMOVING THE TRUSTEES; -6) ADOPTING OR AMENDING THE ARTICLES OF INCORPORATION OR THE BYLAWS OF THE CORPORATION; -7) ADOPTING OR PERMITTING ANY CHANGES TO ANY STRATEGIC MASTER PLANS OR POLICIES OF THE CORPORATION; -8) AUTHORIZING THE ACQUISITION, SALE, TRANSFER, OR OTHER DISPOSITION OF ANY ASSETS EXCEPT IN ORDINARY COURSE OF BUSINESS; -9) AUTHORIZING THE FILING OF ANY PETITION IN BANKRUPTCY; -10) ADOPTING MARKETING AND BUSINESS STRATEGIES FOR THE CORPORATION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE CHIEF FINANCIAL OFFICER OF THE ORGANIZATION REVIEWS THE FORM 990 AND ALL REQUIRED SUPPORTING SCHEDULES. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF TRUSTEES OF THE ORGANIZATION FOR REVIEW PRIOR TO FILING WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ANY TRUSTEE, DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF ANY COMMITTEE OF THE BOARD WITH BOARD-DELEGATED POWERS. THE INDIVIDUALS COVERED UNDER THE POLICY ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST. THE CHAIRMAN OF THE BOARD AND THE INTERNAL AUDIT DIVISION OF BETHESDA HEALTH CONTINUOUSLY REVIEW AND MONITOR ALL CONFLICTS OF INTEREST NOTED BY THE INDIVIDUALS COVERED UNDER THE POLICY. ANY INDIVIDUAL WHO HAS A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISION IN THE TRANSACTION. PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL FORM 990, PART VI, LINE 15A THE BOARD OF TRUSTEES OF BETHESDA HEALTH, INC. ANNUALLY APPOINTS THE PRESIDENT/CEO TO A ONE-YEAR TERM AND ESTABLISHES AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO. THE BOARD OF TRUSTEES OF BETHESDA HEALTH PERIODICALLY ENGAGES AN INDEPENDENT OUTSIDE PROFESSIONAL COMPENSATION FIRM TO REVIEW COMPENSATION AND BENEFIT LEVELS OF THE PRESIDENT AND CHIEF FINANCIAL OFFICER OF THE BETHESDA HEALTH. THE CONSULTING FIRM WORKS INDEPENDENTLY OF MANAGEMENT AND REPORTS THE INFORMATION DIRECTLY TO THE TRUSTEES OF BETHESDA HEALTH FOR THE OFFICER'S POSITIONS. THE CONSULTING FIRM PROVIDES DETAILED COMPENSATION AND BENEFIT DATA FOR COMPARABLY SIZED HEALTHCARE ORGANIZATIONS ON A REGIONAL AND NATIONAL BASIS. BASED ON THE COMPENSATION PHILOSOPHY OF THE BOARD OF TRUSTEES OF THE BETHESDA HEALTH AS IT RELATES TO THE MARKET IN GENERAL AND ON SPECIFIC COMPENSATION LEVELS NOTED AS THE RESULT OF THE CONSULTING ENGAGEMENT, THE BOARD OF TRUSTEES OF BETHESDA HEALTH SETS THE COMPENSATION AND BENEFITS OF THE POSITIONS NOTED ABOVE. THE PROCESS WAS UNDERTAKEN IN THE YEAR ENDED SEPTEMBER 30, 2012. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B THE OTHER OFFICERS OF THE ORGANIZATION ARE SUBJECT TO BETHESDA HEALTH'S ANNUAL EMPLOYEE REVIEW PROCESS. THE VICE PRESIDENT OF HUMAN RESOURCES RECOMMENDS TO THE PRESIDENT/CEO OF THE BETHESDA HEALTH, INC. COMPENSATION AND BENEFIT LEVELS. THE VICE PRESIDENT OF HUMAN RESOURCES PERIODICALLY ENGAGES AN INDEPENDENT OUTSIDE PROFESSIONAL COMPENSATION FIRM TO REVIEW COMPENSATION AND BENEFIT LEVELS OF THIS AND OTHER MANAGEMENT LEVEL POSITIONS. THE CONSULTING FIRM WORKS INDEPENDENTLY OF MANAGEMENT AND PROVIDES DETAILED COMPENSATION AND BENEFIT DATA FOR COMPARABLY SIZED HEALTHCARE ORGANIZATIONS ON A REGIONAL AND NATIONAL BASIS. BASED ON THE COMPENSATION PHILOSOPHY OF THE BOARD OF TRUSTEES OF THE BETHESDA HEALTH AS IT RELATES TO THE MARKET IN GENERAL AND ON SPECIFIC COMPENSATION LEVELS NOTED AS THE RESULT OF THE CONSULTING ENGAGEMENT, THE PRESIDENT/CEO OF BETHESDA HEALTH SETS THE COMPENSATION AND BENEFITS FOR THE OTHER OFFICERS. THE PROCESS WAS UNDERTAKEN FOR THE YEAR ENDED SEPTEMBER 30, 2012. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE EMPLOYEE FILES. THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER IS DETERMINED BY THE BOARD OF TRUSTEES OF BETHESDA HEALTH AS DESCRIBED IN THE NARRATIVE FOR FORM 990, PART VI, LINE 15A. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION, ITS CONFLICT OF INTEREST POLICY AND ITS FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. DEPENDING ON THE QUANTITY OF THE REQUEST, A MINIMAL FEE MAY APPLY. Average number of hours devoted per week to related organization Form 990, Part VII, Section A, Column B ROBERT B HILL:BETHESDA HEALTH, INC.- 40.00040.000, BETHESDA HEALTH CITY, INC.- 2.0002.000, WOMEN'S DIAGNOSTIC CENTER OF BETHESDA, INC.- 2.0002.000, BETHESDA HOSPITAL, INC.- 2.0002.000, BETHESDA MEMORIAL SIT - WORKMAN'S COMP- 2.0002.000, BETHESDA MEMORIAL SIT - MALPRACTICE- 2.0002.000, BETHESDA PAYROLL SERVICES, INC.- 2.0002.000, BETHESDA HOSPITAL FOUNDATION, INC.- 2.000;ROGER L KIRK:BETHESDA HEALTH, INC.- 40.00040.000, BETHESDA HEALTH CITY, INC.- 2.0002.000, WOMEN'S DIAGNOSTIC CENTER OF BETHESDA, INC.- 2.0002.000, BETHESDA HOSPITAL, INC.- 2.0002.000, BETHESDA MEMORIAL SIT - WORKMAN'S COMP- 2.0002.000, BETHESDA MEMORIAL SIT - MALPRACTICE- 2.0002.000, BETHESDA PAYROLL SERVICES, INC.- 2.0002.000, BETHESDA HOSPITAL FOUNDATION, INC.- 2.000;JOANNE AQUILINA:BETHESDA HEALTH, INC.- 40.00040.000, BETHESDA HEALTH CITY, INC.- 2.0002.000, WOMEN'S DIAGNOSTIC CENTER OF BETHESDA, INC.- 2.0002.000, BETHESDA HOSPITAL, INC.- 2.0002.000, BETHESDA PAYROLL SERVICES, INC.- 2.000;ROBERT BROADWAY:BETHESDA HEALTH, INC.- 40.00040.000, BETHESDA HEALTH CITY, INC.- 2.0002.000, WOMEN'S DIAGNOSTIC CENTER OF BETHESDA, INC.- 2.0002.000, BETHESDA HOSPITAL, INC.- 2.0002.000, BETHESDA PAYROLL SERVICES, INC.- 2.000; Other changes in net assets or fund balances Form 990, Part XI, Line 5 TRANSFER TO FROM AFFILIATE - 5776200; BETHESDA HEALTH INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 592447553 SUPPORT ORG FL 501(C)(3) 11 - Type III - FI BETHESDA HEALTH false BETHESDA HOSPITAL INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 592447554 HOSPITAL FL 501(C)(3) 3 BETHESDA HEALTH false WOMEN''S DIAGNOSTIC CENTER OF BETHESDA INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 592771779 O/P MED SVCS FL 501(C)(3) 9 BETHESDA HEALTH false BETHESDA HOSPITAL FOUNDATION INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 596137805 FUNDRAISING FL 501(C)(3) 7 BETHESDA HEALTH false BETHESDA PAYROLL SERVICES INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 650523164 PAYROLL SUPPORT FL 501(C)(3) 11 - Type III - FI BETHESDA HEALTH false BETHESDA MEMORIAL SIT - WORKMAN'S COMP 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 596775830 SELF INS TRUST FL 501(C)(3) 11 - Type I BETHESDA HEALTH false BETHESDA HEALTH CITY INC 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 650561263 O/P MED SVCS FL 501(C)(3) 9 BETHESDA HEALTH false BETHESDA MEMORIAL SIT - MALPRACTICE 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 592230109 SELF INS TRUST FL 501(C)(3) 11 - Type I BETHESDA HEALTH false BETHESDA HOLDING COMPANY INC AND SUBS 2815 S SEACREST BLVD BOYNTON BEACH FL 33435 592663767 HOLDING CO FL NA C CORPORATION false false false false false false false false false true true true false false true false false false