Search tax-exempt hospitals
for comparison purposes.
West Louisiana Health Services Inc
Deridder, LA 70634
| Bed count | 49 | Medicare provider number | 190050 | Member of the Council of Teaching Hospitals | NO | Children's hospital | NO |
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
(as % of total functional expenses)
Community Benefit Expenditures: 2021
All tax-exempt organizations file a Form 990 with the IRS for every tax year. If the tax-exempt organization operates one or more hospital facilities during the tax year, the organization must attach a Schedule H to Form 990. On Part I of Schedule H, the organization records the expenditures it made during the tax year for various types of community benefits; 9 types are shown on this web tool. By default, this web tool presents community benefit expenditures as a percentage of the organization’s functional expenses, which it reports on Form 990, Part IX, Line 25, Column A. (The more commonly heard term, ‘total operating expenses’, which organizations report to CMS, is generally about 90% of the ‘functional expenses’). The user may change the default to see the dollar expenditures.
Operating expenses $ 67,456,156 Total amount spent on community benefits as % of operating expenses$ 2,632,429 3.90 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 0 0 %Medicaid as % of operating expenses$ 0 0 %Costs of other means-tested government programs as % of operating expenses$ 0 0 %Health professions education as % of operating expenses$ 123,555 0.18 %Subsidized health services as % of operating expenses$ 2,465,786 3.66 %Research as % of operating expenses$ 0 0 %Community health improvement services and community benefit operations*
as % of operating expensesNote: these two community benefit categories are reported together on the Schedule H, part I, line 7e.$ 43,088 0.06 %Cash and in-kind contributions for community benefit* as % of operating expenses$ 0 0 %Community building*
as % of operating expenses$ 74,549 0.11 %- * = CBI denoted preventative categories
- Community building activities details:
Did tax-exempt hospital report community building activities? YES Number of activities or programs (optional) 0 Physical improvements and housing 0 Economic development 0 Community support 0 Environmental improvements 0 Leadership development and training for community members 0 Coalition building 0 Community health improvement advocacy 0 Workforce development 0 Other 0 Persons served (optional) 0 Physical improvements and housing 0 Economic development 0 Community support 0 Environmental improvements 0 Leadership development and training for community members 0 Coalition building 0 Community health improvement advocacy 0 Workforce development 0 Other 0 Community building expense
as % of operating expenses$ 74,549 0.11 %Physical improvements and housing as % of community building expenses$ 0 0 %Economic development as % of community building expenses$ 0 0 %Community support as % of community building expenses$ 0 0 %Environmental improvements as % of community building expenses$ 0 0 %Leadership development and training for community members as % of community building expenses$ 0 0 %Coalition building as % of community building expenses$ 0 0 %Community health improvement advocacy as % of community building expenses$ 0 0 %Workforce development as % of community building expenses$ 74,549 100 %Other as % of community building expenses$ 0 0 %Direct offsetting revenue $ 0 Physical improvements and housing $ 0 Economic development $ 0 Community support $ 0 Environmental improvements $ 0 Leadership development and training for community members $ 0 Coalition building $ 0 Community health improvement advocacy $ 0 Workforce development $ 0 Other $ 0
Other Useful Tax-exempt Hospital Information: 2021
In addition to community benefit and community building expenditures, the Schedule H worksheet includes sections on what percentage of bad debt can be attributable to patients eligible for financial assistance, and questions on the tax-exempt hospital's debt collection policy. When searching a specific tax-exempt hospital in this web tool, Section II provides information about bad debt and the financial assistance policy, and whether the state in which the tax-exempt hospital resides has expanded Medicaid coverage under the federal ACA.
Of the tax-exempt hospital’s overall operating expenses, amount reported as bad debt
as % of operating expenses$ 4,191,784 6.21 %Is the tax-exempt hospital considered a "sole community hospital" under the Medicare program? NO - Information about the tax-exempt hospital's Financial Assistance Policy and Debt Collection Policy
The Financial Assistance Policy section of Schedule H has changed over the years. The questions listed below reflect the questions on the 2009-2011 Schedule H forms and the answers tax-exempt hospitals provided for those years. The Financial Assistance Policy requirements were changed under the ACA. In the future, as the Community Benefit Insight web site is populated with 2021 data and subsequent years, the web tool will also be updated to reflect the new wording and requirements. In the meantime, if you have any questions about this section, we encourage you to contact your tax-exempt hospital directly.
Does the organization have a written financial assistance (charity care) policy? YES Did the tax-exempt hospital rely upon Federal Poverty Guidelines (FPG) to determine when to provide free or discounted care for patients? YES Amount of the tax-exempt hospital’s bad debt (at cost) attributed to patients eligible under the organization’s financial assistance (charity care) policy
as % of operating expenses$ 1,198,215 28.58 %- Did the tax-exempt hospital, or an authorized third party, take any of the following collection activities before determining whether the patient was eligible for financial assistance:
Reported to credit agency YES Under the ACA, states have the choice to expand Medicaid eligibility for their residents up to 138% of the federal poverty guidelines. The Medicaid expansion provision of the ACA did not go into effect until January 2014, so data in this web tool will not reflect each state's current Medicaid eligibility threshold. For up to date information, please visit the Terms and Glossary under the Resources tab.
After enactment of the ACA, has the state in which this tax-exempt hospital is located expanded Medicaid? YES The federal poverty guidelines (FPG) are set by the government and used to determine eligibility for many federal financial assistance programs. Tax-exempt hospitals often use FPG guidelines in their Financial Assistance policies to determine which patients will qualify for free or discounted care.
If not, is the state's Medicaid threshold for working parents at or below 76% of the federal poverty guidelines? Not available In addition to the federal requirements, some states have laws stipulating community benefit requirements as a result of tax-exemption. The laws vary from state to state and may require the tax-exempt hospitals to submit community benefit reports. Data on this web tool captures whether or not a state had a mandatory community benefit reporting law as of 2011. For more information, please see Community Benefit State Law Profiles Comparison at The Hilltop Institute.
Does the state in which the tax-exempt hospital is located have a mandatory community benefit reporting statute? NO
Community Health Needs Assessment Activities: 2021
The ACA requires all 501(c)(3) tax-exempt hospitals to conduct a Community Health Needs Assessment (CHNA) every three years, starting with the hospital's tax year beginning after March 23, 2012. The 2011 Schedule H included an optional section of questions on the CHNA process. This web tool includes responses for those hospitals voluntary reporting this information. The web tool will be updated to reflect changes in these questions on the 2012 and subsequent Schedule H forms.
Did the tax-exempt hospital report that they had conducted a CHNA? YES Did the CHNA define the community served by the tax-exempt hospital? YES Did the CHNA consider input from individuals that represent the broad interests of the community served by the tax-exempt hospital? YES Did the tax-exempt hospital make the CHNA widely available (i.e. post online)? YES Did the tax-exempt hospital adopt an implementation strategy to address the community needs identified by the CHNA? YES
Supplemental Information: 2021
- Statement of Program Service Accomplishments
Description of the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4A (Expenses $ 61696271 including grants of $ 0) (Revenue $ 0) Operated a 49 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 1,231 inpatients for 4,910 day; 292 newborns; 1,342 surgeries; 20,375 ER visits; and 45,353 outpatients. 73.97% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community.
4B (Expenses $ 5596398 including grants of $ 0) (Revenue $ 3088300) Operated Beauregard Physician Group which consists of three physician clinics which provide medical services to Beauregard Parish.
-
Facility Information
Facility Group Part V line 5 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 20 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 prioritze the community healthcare needs. Community members that participated included individuals from various local banks, non-profit organizations, local government, local public health professionals, and community leaders.
Facility Group Part V line 7d NA
Facility Group Part V line 20e NA
Facility Group Part V line 3j NA
Facility Group Part V line 18e NA
Facility Group Part V line 19e NA
Facility Group Part V line 21d NA
Facility Group Part V line 21c NA
-
Supplemental Information
01. 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, as 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 dervied 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.
02. Subsidized health services costs (Part I, line 7g) Part I, Line 7g - In accordance with identified community needs the Hospital had recruited physicians to service in the community, which is an a professional shortage area (HPSAA). Subsidzed health services include subsidies of $2,465,786 to 10 clinics which provide podiatry, orthopedic, surgical, urology, internal medicine, OB GYN, and family practice services to the community, and to an urgent care center.
03. Bad debt description footnote (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. Managements evaluation of the adequacy of the allowance is based on a continuting review of all accounts and includes a consideration of past patient history, and adverse situations that might affect the patients abiltiy to pay, and current economic conditions.
04. Allowable Medicare costing methodology (Part III, line 8) Part III, Line 8 - The costing metholology for Medicare was derived from the Medicare Form CMS-2552 filed for the FYE 10-31-22. The Hospital continues to treat Medicare patients, even as Medicare reimbursement is declining. The Hospital view the Medicare shortfall as a community benefit as all Hospital patients are accepted regardless of reimbursement.
05. 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 persons 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 anauthorized financial agreement with the Hospital to stop the account from being placed with an outside collection agency.
06. Community building activities (Part II) In accordance with identified community needs the Hospital trained and recruited physicians and registered nurses to serve in the community, which is in a professional shortage area (HPSA).
07. Needs assessment (Part VI, line 2) The Hospital assesses the health care needs of the community through various studies, discussions with community leaders, and patient demand.
08. Patient education (Part VI, line 3) See Collection Practices explanation (Part III, line 9b).
09. Community information (Part VI, line 4) The Hospital primarily services Beauregard Parish in Louisiana which consists of a rural population.
10. Promoting community health (Part VI, line 5) The Organization operated a 49 bed facility for Hospital Service District 2 of Beauregard Parish, providing general short term care to 1,231 inpatients for 4,910 days; 292 newborns; 1,342 surgeries; 20,375 ER visits; and 45,353 outpatients. 73.97% of hospital admissions are Medicaid and Medicare. The hospital also conducts numerous community seminars and services to benefit the community.
11. Affiliated health care system (Part VI, line 6) The Organization is not part of an affiliated health care system.
12. Related organization annual community benefit report (Part I, line 6a) The Community Benefit report is made available to the public upon request and on its website.
13. 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. Managements 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 patients ability to repay, and current economics conditions. Estimated and known uncollectible accounts are charged off to bad debt expense.
14. Debt expense included (Part I, line 7, col(f)) Bad debt expense of $4,191,784 is not included on Form 990, Part IX, line 25, but is a reduction from gross receipts per generally accopted accounting principles.
15. State filings (Part VI, line 7) The Organization files community benefit reports in the State of Louisiana.
16. Part III, line 3 The bad debt expense attributable to patients eligible under the Organizations Financial Assistance Policy is determined through the following calculation:Total Self-Pay/Indigent Gross Revenue $6,609,123Less Charity Care on General Ledger at 10/31/2022 (4,139)Subtotal 6,604,984Less 52% Discount Given to All Non-Insured Patients (3,434,592)Subtotal 3,170,393Less Patient Payments Percentage (1,972,178)Sch. H, Part II, Section A Line 3 Calculation Total $1,198,215
