2026-05-11T13:48:37-05:00 2025-06-30 450250958 Eide Bailly LLP 18081 Burt St Ste 200 Omaha NE 680224722 990 2024-07-01 730579295 Farmers Union Hospital Association FARM 5802252511 PO Box 2339 Elk City OK 73648 Monica Scott CFO 5802252511 2026-04-30 1 1 Wendy R Cooley CPA P01523804 4023302660 2026-04-30 2024 2025-03-06 01:10:19Z Great Plains Regional Medical Center Corey Lively PO Box 2339 Elk City OK 73648 64500235 0 X www.gprmc-ok.com X 1938 OK To provide comprehensive, cost-effective, high quality healthcare to our communities. 10 8 562 34 15980 0 123509 301473 54697655 51995507 829456 2045905 487787 522161 56138407 54865046 17911 8384 0 0 28436751 27970909 0 0 0 34635141 33024752 63089803 61004045 -6951396 -6138999 62498665 54989266 40478949 39121130 22019716 15868136 X Great Plains Regional Medical Center will distinguish itself as the leader in Western Oklahoma and the Eastern Texas Panhandle for comprehensive, cost effective, high quality healthcare. We will meet the healthcare needs of patients in our service area while achieving cost effective quality outcomes. We will maintain and enhance collaborative relationships with physicians to better serve the healthcare needs of our service area. We will maintain and continually enhance health promotion, patient education and disease prevention for patients in our service area. 0 0 45087119 8384 51979527 Farmers Union Hospital Association, doing business as Great Plains Regional Medical Center (GPRMC), operates a 62-bed acute care hospital in Elk City, Oklahoma, serving residents of Western Oklahoma and surrounding rural communities. The Hospital provides inpatient, outpatient, emergency, surgical, diagnostic, rehabilitation, behavioral health, and ancillary services in furtherance of its charitable health care mission.Statement continued on Schedule O.For the fiscal year ended June 30, 2025, GPRMC provided: 1,148 inpatient admissions 6,404 inpatient days 9,990 emergency department visits 41,623 outpatient visits 593 surgical proceduresDuring fiscal year 2025, GPRMC generated $49,317,168 in net patient service revenue and incurred $45,087,119 in operating expenses in carrying out its exempt purpose. The Hospital's payor mix reflects its role as a rural community provider, with approximately 48% of gross patient service revenue attributable to Medicare beneficiaries and 17% attributable to Medicaid beneficiaries.Consistent with its charitable mission and Financial Assistance Policy, GPRMC provided $62,220 in charity care (charges foregone), representing approximately $21,000 at cost. The Hospital provides care without discrimination based on race, religion, creed, sex, national origin, disability, age, or ability to pay, and maintains 24-hour emergency services to ensure access to medically necessary care in a medically underserved rural region. 45087119 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 126 0 1 562 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 OK X Corey Lively 5808215500 1801 W 3rd Street Elk City OK 73544 Kyle Zybach Chair thru 125 Member as of 1/25 1.00 1.00 X X 0 0 0 Joe Allen Vice Chair thru 1/25 then Chair 1.00 1.00 X X 0 0 0 Daniel Garbarino Member Vice Chair as of 1/25 1.00 1.00 X X 0 0 0 Jeff Jackson Secretary 1.00 1.00 X X 0 0 0 Edward Albert Member 1.00 1.00 X 0 0 0 J Coffey MD Member 1.00 1.00 X 0 0 0 Danny Sprowls Member 1.00 1.00 X 0 0 0 Rafel Alvarez DO Member Med Vice Chief Staff as of 1/25 10.00 1.00 X 0 0 0 Paul Kumpf Member 1.00 1.00 X 0 0 0 Tyson Fisher MD Member Med Chief of Staff as of 11/24 40.00 1.00 X 606115 0 45135 Erick DeRocher DO Member Med Chief of Staff thru 11/24 10.00 1.00 X 0 0 0 Corey Lively CEO 40.00 1.00 X 378397 0 21196 Monica R Scott CFO 40.00 1.00 X 165325 0 15569 Misty Carter COO 40.00 1.00 X 179089 0 29250 Steven Riley Winham MD Orthopedic Surgery 40.00 0.00 X 1268381 0 49267 Donald Lesslie III DO FACS FSSO General & Bariatric Surger 40.00 0.00 X 551207 0 23168 Millard L Henry III MD Urology 40.00 0.00 X 745639 0 43774 Edward Zdobylak MD Neurology 40.00 0.00 X 345656 0 16522 Stacy Brown PA-C Orthopedic Surgery 40.00 0.00 X 242006 0 35804 4481815 0 279685 28 0 1 0 Premier Physician Staffing 20 E 5th St Suite 620 Tulsa OK 74103 Physician ER coverage 3116020 Prime Physician Staffing PLLC 6006 SE Adams Blvd Suite 620 Bartlesville OK 74006 Hospitalist physician coverage 1380156 Amedistaf LLC PO Box 5674854 Dallas TX 75267 Nursing Coverage 1068231 Lifepoint Rehabilitation PO Box 502096 St Louis MO 63150 Rehab Management 953663 Western Oklahoma Anesthesia 2221 Lakeside Dr Richardson TX 75082 Anethesia Consulting 697000 24 301473 301473 Net Patient Service 621990 49317168 49317168 Pharmacy 456110 1821890 1821890 Cafeteria 722514 443317 427337 15980 Daycare center 624410 104376 104376 Income from PDI 900099 52175 52175 256581 256581 51995507 1510880 1510880 52593 52593 469568 0 469568 469568 469568 10170214 9635189 535025 535025 535025 54865046 51979527 15980 2568066 X 7032 7032 1352 1352 1462243 653704 808539 163239 163239 21029760 16455842 4573918 58254 45023 13231 3780012 2899751 880261 1477401 1128510 348891 545931 545931 13503169 9858131 3645038 124245 109 124136 2067522 1079014 988508 465031 220553 244478 993460 292414 701046 114425 96673 17752 11346 5522 5824 1389719 1295542 94177 2118465 1961398 157067 812638 211924 600714 Medical Supplies 8434052 8409086 24966 Food 732377 4500 727877 Repairs and maintenance 540071 144117 395954 Dues and Subscriptions 382388 67396 314992 789913 86287 703626 61004045 45087119 15916926 0 2765 2765 375424 3090917 9363914 7773983 1913802 1888456 603582 623486 97265069 73402336 25093783 23862733 19980978 12493272 3446664 3559895 1191097 1182777 84000 84000 442656 426982 62498665 54989266 12746888 11610916 27732061 27510214 40478949 39121130 X 22019716 15868136 22019716 15868136 62498665 54989266 -6138999 -12581 0 X 0 1 X 1 0 X 1003365 861828 1865193 61190656 42614661 18575995 107083 51757 55326 32264641 29163303 3101338 1837496 1572615 264881 23862733 Investment in captive insurance 2380281 F Investment in LifeCare Health Services, LLC 1007979 F Investment in UMCSC 171635 F 3559895 Estimated Third-Party Payor Settlements 191333 Operating Lease Liabilities 391562 Finance Lease Liabilities 512616 Payable to Third Party 24598456 Refundable Advance 1816247 27510214 X Part X, Line 2: The Hospital believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Hospital would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 1 X 1 X 1 X 1 1 0 0 62000 62000 0.00100 8345082 15363982 0 0.00000 8407082 15363982 62000 0.00100 7739283 3443949 4295334 0.07040 7739283 3443949 4295334 0.07040 16146365 18807931 4357334 0.07140 1 7159451 1553601 12107529 15169172 -3061643 X 1 1 1 Plains Diagnostic Imaging LLC Radiology services 0.76700 0.00000 0.23300 0 1 Great Plains Regional Medical Center 1801 W 3rd Street Elk City OK 73644 www.gprmc-ok.com 2210 X X X 2 Provider Based Rural Health Clinics Great Plains Regional Medical Center 1 0 0 1 X X X X X X X X X 24 1 0 0 1 X www.gprmc-ok.com/about/chna X 1 24 1 www.gprmc-ok.com/about/chna 0 1 X 100.000000000000 400.000000000000 X X X X X 1 1 X X X X 1 X https://gprmc-ok.com/patient/financial-assistance/ X https://gprmc-ok.com/patient/financial-assistance/ X https://gprmc-ok.com/patient/financial-assistance/ X X X X X 1 X 0 X X X X 1 X 0 0 Great Plains Regional Medical Center Part V, Section B, Line 5: Great Plains Regional Medical Center held 6 1x1 interviews with community stakeholders to facilitate discussions and get input around the health needs and resources in the community. These were held in April 2025. The invitees were selected from a broad range of individuals in the community including populations from medically underserved and low-income communities. Communities represented included: Beckham County Health DepartmentGreat Plain Regional Medical Center Foundation Board MemberBusiness OwnerFormer Healthcare ProviderWestern Oklahoma Family Care CenterOklahoma State SenatorWestern Technology CenterRetired Community memberHospital VolunteerCommunity Member Great Plains Regional Medical Center Part V, Section B, Line 11: Great Plains Regional Medical Center conducted a Community Health Needs Assessment (CHNA) in spring 2025, which was approved by the Board of Directors in June 2025. As such, the CHNA was completed at the end of the fiscal year, and the related implementation strategy is in the early stages of development and execution.The CHNA identified several priority health needs, including:Access to specialty care (including OB/GYN and general surgery)Women's health and preventive screeningsPatient satisfaction and experienceQuality of care improvementAccess to cancer care servicesCertain identified needs, including transportation, housing, and other social determinants of health, are not directly addressed by the Hospital due to limitations in organizational scope and resources. The Hospital collaborates with community organizations and external partners to support these needs where appropriate.During fiscal year 2025, the Hospital began addressing these needs through ongoing operational and strategic initiatives, including provider recruitment efforts, expansion of clinical services, patient experience improvements, and quality of care initiatives.Notably, the Hospital successfully recruited and secured a full-time OB/GYN physician prior to the end of fiscal year 2025, with the physician's employment beginning in July 2025. This recruitment directly addresses the identified need for increased access to specialties and women's health services.Because the CHNA was approved near the end of the fiscal year, certain implementation activities will continue to be developed and executed in fiscal year 2026.In addition, the Hospital continued to address community health needs identified in its prior CHNA through initiatives such as behavioral health collaboration programs and ongoing recruitment of specialty providers.The community health needs assessment (CHNA) was completed in fiscal year 2022. The following needs were identified and the actions taken in fiscal year 2025 to address those needs.Mental Health including services for youth and adolescents Drug, alcohol, and tobacco abuse Lack of OBGYN care Limited outdoor youth activities Mental Health including services for youth and adolescentsGPRMC continues to place flyers and banners throughout the hospital to bring awareness and open dialog to mental health. GPRMC's Community Education Manager along with our Social Worker, continue their commitment to Western Oklahoma Alzheimer's Collaborative. This non-profit organization is based in Elk City, Oklahoma, and its mission is to raise awareness and funds for Alzheimer's and provide community support and resources for education and coping strategies to families and friends. The hospital continued casual Fridays, allowing staff to wear jeans when dressed in green to support mental health awareness. GPRMC continued to partner with WOAC to present scholarships at Canute High School. Drug, alcohol, and tobacco abuseInformational materials continue to be placed in public areas for free support along with information on tools and medications that can help people quit tobacco. Lack of OB/GYN careGreat Plains Regional Medical Center employs a Certified Nurse Midwife and a full-time OBGYN. Limited outdoor youth activitiesThe Hospital partners with Kids, Incorporated of Elk City, and the City of Elk City, to provide amateur sports programs for children and families in the region. Great Plains Regional Medical Center Part V, Section B, Line 13h: Great Plains Regional Medical Center (GPRMC) provides 100% financial assistance for non-elective services under the presumptive guidelines if the patient/responsible party meets any of the below listed criteria:a. Is uninsured and has an estimated family income of less than 200% FPL, and a Health Care Credit score of less than 620 as determined by externally available data sources such as credit agenciesb. Is homeless or received care from a homeless clinicc. Is deceased with no known estate or living spouse Part I, Line 3c: Great Plains Regional Medical Center (GPRMC) provides 100% financial assistance for non-elective services under the presumptive guidelines if the patient/responsible party meets any of the below listed criteria:a. Is uninsured and has an estimated family income of less than 200% FPL, and a Health Care Credit score of less than 620 as determined by externally available data sources such as credit agenciesb. Is Homeless or received care from a homeless clinicc. Is deceased with no known estate or living spouse Part I, Line 7: Charity care expense was converted to cost on line 7a based on an overall cost-to-charge ratio addressing all patient segments. Unreimbursed Medicaid on line 7b did not result in community benefit. The cost for subsidized health services reported on line 7g was determined using the Medicare Cost Report. Part III, Line 2: GPRMC records bad debt expense as implicit price concessions in accordance with its revenue recognition policy. As described in the audited financial statements, implicit price concessions are estimated based on historical collection experience and represent amounts expected to be uncollectible from patients.GPRMC does not separately track bad debt attributable to patients who may qualify for financial assistance but did not complete the application process. Therefore, a reasonable estimation methodology was applied.The amount reported on line 2 represents implicit price concessions. The Hospital determines its estimate of implicit price concessions based on its historical collection experience with this class of patients. Part III, Line 3: Management estimated that approximately 21.7% of implicit price concessions are attributable to patients who may have been eligible for financial assistance based on income levels. This percentage was derived using publicly available data reflecting the proportion of individuals in the hospital's service area (Beckham County, Oklahoma) living below the Federal Poverty Level. Part III, Line 4: The footnote to the Organization's financial statements that describes implicit price concession is located in the audited financial statement report on pages 15 and 16. Part III, Line 8: Great Plains Regional Medical Center provides services to Medicare patients understanding there will be write-offs and knowing the Organization will not recover the costs of the services provided. Providing these services is essential to the community and therefore increases access to healthcare services, which is a community benefit. Both the total revenue received from Medicare and the Medicare allowable costs are reported from the Medicare Cost Report. The Medicare Cost Report is completed based on the rules and regulations set forth by the Centers for Medicare and Medicaid Services. Part III, Line 9b: Great Plains Regional Medical Center (GPRMC) has established procedures to ensure that patients who qualify for financial assistance are treated appropriately and are not subject to aggressive collection practices.Patients who qualify for financial assistance and are cooperating in good faith to resolve their discounted hospital bills are offered extended payment plans. During this time, GPRMC does not refer accounts to outside collection agencies and suspends collection efforts. The Hospital's collection practices include the following:-A 120-day notification period following the first post-discharge billing statement before initiating extraordinary collection actions.-A 240-day application period during which patients may apply for financial assistance.-Written notice provided at least 30 days prior to initiating any extraordinary collection actions.-Reasonable efforts to determine Financial Assistance Policy (FAP) eligibility prior to referring accounts to collections.The Hospital does not engage in extraordinary collection actions, such as wage garnishments, liens on primary residences, or legal actions, without first making reasonable efforts to determine whether a patient is eligible for financial assistance.The Hospital's billing and collection practices are designed to ensure compliance with IRC Section 501(r)(6) and to protect patients who may qualify for financial assistance from inappropriate collection actions. Part VI, Line 2: In addition to conducting a formal Community Health Needs Assessment (CHNA), Great Plains Regional Medical Center (GPRMC) utilizes an ongoing process to assess the healthcare needs of the communities it serves.This process includes review and analysis of public health data from sources such as the Centers for Disease Control (CDC), state and local health departments, and U.S. Census data. The Hospital also evaluates internal data, including hospital and clinic records, disease prevalence, and emergency department utilization trends.GPRMC incorporates direct input from the community through patient feedback, surveys, and follow-up communications. Additional input is obtained through medical staff meetings, board of director discussions, and collaboration with local healthcare providers, community organizations, and government agencies.These combined efforts allow the Hospital to continuously monitor and respond to the healthcare needs of its service area outside of the formal CHNA process. Part VI, Line 3: Great Plains Regional Medical Center (GPRMC) informs and educates patients about the availability of financial assistance and government programs through multiple methods.Financial assistance is discussed with patients during the intake and registration process. Patients are screened to identify potential eligibility for financial assistance, and copies of the Financial Assistance Policy (FAP) and plain language summary are made available.The Hospital provides information through the following:Posting signage in admissions and emergency department areas.Providing plain language summaries during registration and upon request.Including financial assistance information on billing statements.Publishing the Financial Assistance Policy, application, and plain language summary on the Hospital's website.Offering financial counseling services to assist patients with applications for Medicaid, Medicare, disability, and other programs.Patient Financial Representatives are available to assist individuals in completing applications and understanding available assistance options. Part VI, Line 4: Great Plains Regional Medical Center (GPRMC) is a 62-bed acute care hospital located in Beckham County, Oklahoma. The Hospital serves a predominantly rural and medically underserved population in western Oklahoma.The service area includes a diverse population consisting of elderly individuals, low-income families, Medicaid beneficiaries, and uninsured patients. GPRMC provides a broad range of services, including 24-hour emergency care, acute inpatient services, hospitalist services, laboratory services, diagnostic imaging (CT, ultrasound, MRI, nuclear medicine, echocardiograms, mammography, and cardiac catheterization), intensive care, and oncology services.Based on the most recent available data from U.S. Census Bureau and public health sources, approximately 20% - 22% of individuals in Beckham County live below the federal poverty level, which remains higher than both state and national averages. Poverty rates are higher among children and certain vulnerable populations, contributing to increased healthcare needs.Unemployment rates in Beckham County have remained relatively low in recent years, generally ranging between 2% - 3%, though economic conditions in rural areas continue to impact access to healthcare services and insurance coverage.The Hospital serves a population with a significant proportion of patients who are uninsured or covered by Medicaid, reflecting the economic characteristics of the community.Beckham County and surrounding areas are designated as medically underserved, and residents often face barriers to accessing healthcare services, including limited provider availability, transportation challenges, and geographic distance from specialty care.These demographic and economic factors contribute to increased demand for financial assistance, preventive services, and expanded access to specialty care within the Hospital's service area. Part VI, Line 5: Great Plains Regional Medical Center (GPRMC) furthers its exempt purpose by promoting the health of the community through a combination of governance practices, access to care, reinvestment of resources, and community-based initiatives.A majority of the Hospital's governing body is comprised of individuals who reside in the Hospital's primary service area and who are not employees or contractors of the organization, nor family members thereof. This ensures that the Hospital remains responsive to the healthcare needs of the community it serves.The Hospital extends medical staff privileges to all qualified physicians and providers in its community, consistent with credentialing standards and facility capabilities. This promotes access to care and supports a broad range of medical services for the community.Any surplus funds generated by the Hospital are reinvested into operations to improve patient care, expand services, upgrade equipment and technology, and support strategic initiatives that enhance community health. These reinvestments include recruitment of providers, expansion of clinical services, and ongoing quality improvement efforts.GPRMC actively engages in activities that promote the health and well-being of the community, including:Supporting access to cancer care services through fundraising efforts, including a Hospital Foundation gala benefiting the cancer center.Hosting and supporting community blood drives to ensure availability of life-saving blood products.Participating in local community outreach events, including Chamber of Commerce activities, to promote health awareness and available services.Conducting food drives to support local organizations addressing food insecurity, including the Western Oklahoma Family Care Center.Supporting community assistance programs such as holiday assistance initiatives (e.g., Angel Tree), which provide support to families in need.These activities reflect the Hospital's commitment to addressing both healthcare needs and social determinants of health within its service area.Through governance, open medical staff access, reinvestment of resources, and active community engagement, Great Plains Regional Medical Center promotes the health and well-being of the communities it serves in alignment with its charitable mission. X X X X 0 0 0 0 0 0 0 0 0 Steven Riley Winham MD Orthopedic Surgery 1077599 0 189663 0 1119 0 1725 0 47542 0 1317648 0 0 0 Millard L Henry III MD Urology 744941 0 0 0 698 0 1869 0 43430 0 790938 0 0 0 Tyson Fisher MD Member Med Chief of Staff as of 11/24 605461 0 0 0 654 0 1836 0 43299 0 651250 0 0 0 Donald Lesslie III DO FACS FSSO General & Bariatric Surger 549773 0 0 0 1434 0 1037 0 25000 0 577244 0 0 0 Corey Lively CEO 377784 0 0 0 613 0 0 0 23019 0 401416 0 0 0 Edward Zdobylak MD Neurology 344809 0 0 0 847 0 1732 0 16484 0 363872 0 0 0 Stacy Brown PA-C Orthopedic Surgery 141718 0 100000 0 288 0 761 0 35618 0 278385 0 0 0 Misty Carter COO 178688 0 0 0 401 0 547 0 30076 0 209712 0 0 0 Monica R Scott CFO 164684 0 0 0 641 0 847 0 16452 0 182624 0 0 0 Jacob Jackson Family relation to Jeff Jackson, Board Member 163239 Compensation as employee 0 Form 990, Part VI, Section A, line 1a The Executive Committee is composed of the officers of the Board; President, Vice President, Secretary and Treasurer. The Hospital's Board President serves as the Chair of the Executive Committee. Other members may be added if advisable. The Executive Committee directly represents the Board and possesses the power to act for the Board within limits set for it by the Board, on matters needing immediate attention, prior to regular board meetings, and such other powers as delegated to it by the Board. The Executive Committee reports to the Board of Directors at the next regular or at the next special meeting called for that purpose. Form 990, Part VI, Section A, line 6 Members are individuals who have voting shares in Great Plains Regional Medical Center. Membership is obtained through transfers of existing memberships. Transfers normally result either through voluntary surrender of a membership from a current member who is no longer interested in retaining their membership or through the death of a member who has no immediate family interested in retaining the membership. Each individual is allowed only one membership and there is only one vote allowed per membership. Form 990, Part VI, Section A, line 7a Governing Board members are appointed through nomination and a majority vote election by the membership at annual meetings. Form 990, Part VI, Section A, line 7b Any amendments to the Governing Board Bylaws and Rules & Regulations have to be approved by a majority vote of the membership. Per the Organization's Bylaws, the members are the supreme authority of the Association in all its affairs. Form 990, Part VI, Section B, line 11b The Form 990 is presented and reviewed at the governing Board's monthly meeting. The 990 is also posted on the governing Board's website prior to the meeting. Form 990, Part VI, Section B, line 12c All members of the governing board, officers and key employees receive a copy of the Conflict of Interest Policy on an annual basis. The individuals are required to review the policy and complete and sign the questionnaire attesting to their understanding of the policy and that their answers are true and accurate. The board as a whole reviews the conflict of interest statements. Any potential conflicts are discussed and depending on the conflict the board decides the appropriate action to take. Form 990, Part VI, Section B, line 15a When determining the CEO's compensation, Human Resources conducts a comparative analysis of compensation by position using state, multi-state, regional and national compensation data. Data is selected from hospitals with similar bed size, revenue and other similar area comparatives. Human Resources then submits a report to the Executive Committee. This is completed on an annual basis. The Executive Committee reviews the data, confirms the data with an independent auditor and recommends appropriate CEO compensation to the Board of Directors. The CFO and Key employees' compensation is reviewed annually by Human Resources and approved by the CEO. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 11g Consulting: Program service expenses 5,629,275. Management and general expenses 2,131,095. Fundraising expenses 0. Total expenses 7,760,370. Service Contracts: Program service expenses 581,980. Management and general expenses 598,455. Fundraising expenses 0. Total expenses 1,180,435. Contract Labor: Program service expenses 3,646,876. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,646,876. Purchased Services: Program service expenses 0. Management and general expenses 915,488. Fundraising expenses 0. Total expenses 915,488. GPRMC Holdings Inc PO Box 2339 Elk City OK 73648 824447018 Own property and lease to hospital to operate charitably OK 501(c)(3) Line 12a, I Great Plains Regional Medical Center 1 Plains Diagnostic Imaging LLC 1705 W 2nd St Elk City OK 73644 261530951 Radiology services and equipment rental OK Great Plains Regional Medical Center Related 52175 1070003 0 1 0.76670 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 1 Plains Diagnostic Imaging LLC K 684200 General ledger GPRMC Holdings Inc R 1260585 General ledger Plains Diagnostic Imaging LLC A 1599 Amount from K-1