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Nonprofiteer
← KAPLAN GENERAL HOSPITAL INC

Form 990 for tax year 2023

Filed by KAPLAN GENERAL HOSPITAL INC.

Totals

Total revenue
$30,265,732
Total expenses
$27,683,708
Contributions and grants received
$2,165,274
Grants paid
$7,750
Program service revenue
$26,129,072
Investment income
-$12,229
Other revenue
$1,983,615
Total assets, end of year
$26,576,725
Total liabilities, end of year
$6,057,886
Net assets or fund balances, end of year
$20,518,839
Program services expenses (Part IX)
$24,871,487
Management and general expenses
$2,812,221
Fundraising expenses
$0
Program service expenses (Part III)
$24,871,487

Program services were 89.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $2,165,274

  • 2a · Program service revenue: PATIENT REVENUE

    total $26,129,072 · related or exempt $25,785,040 · unrelated business $344,032

  • 3 · Investment income

    total -$12,229 · excluded -$12,229

  • 6a · Gross rents

    real property $19,400

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $19,400

  • 6d · Net rental income or loss

    total $19,400 · excluded $19,400

  • 11a · Other revenue: MANAGEMENT SERVICES

    total $1,875,843 · excluded $1,875,843

  • 11b · Other revenue: RESEARCH

    total $88,372 · related or exempt $88,372

  • 11e · Other revenue, total

    $1,964,215

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $7,750 · program services $7,750

  • 7 · Other salaries and wages

    total $12,191,497 · program services $11,076,149 · management and general $1,115,348

  • 8 · Pension plan contributions

    total $434,535 · program services $386,535 · management and general $48,000

  • 9 · Other employee benefits

    total $986,786 · program services $877,783 · management and general $109,003

  • 10 · Payroll taxes

    total $722,395 · program services $635,486 · management and general $86,909

  • 11a · Fees: management

    total $5,694,136 · program services $5,694,136

  • 11g · Fees: other

    total $2,523,477 · program services $2,449,148 · management and general $74,329

  • 12 · Advertising and promotion

    total $7,802 · management and general $7,802

  • 13 · Office expenses

    total $256,488 · program services $197,336 · management and general $59,152

  • 14 · Information technology

    total $82,610 · program services $82,177 · management and general $433

  • 16 · Occupancy

    total $2,173,566 · program services $1,177,285 · management and general $996,281

  • 17 · Travel

    total $7,186 · program services $3,391 · management and general $3,795

  • 19 · Conferences, conventions and meetings

    total $14,263 · program services $13,538 · management and general $725

  • 20 · Interest

    total $817 · program services $817

  • 22 · Depreciation, depletion and amortization

    total $269,917 · program services $173,405 · management and general $96,512

  • 24a · Other expenses: UBIT

    total $73,344 · program services $73,344

  • 24b · Other expenses: MED SUPPL, ORGANS, DRUG

    total $1,456,417 · program services $1,443,334 · management and general $13,083

  • 24c · Other expenses: BLDG EQUIPMENT RPR MAIN

    total $357,801 · program services $185,678 · management and general $172,123

  • 24d · Other expenses: LICENSES AND TAXES

    total $236,803 · program services $221,269 · management and general $15,534

  • 24e · All other expenses

    total $186,118 · program services $172,926 · management and general $13,192

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,794 · end of year $42,290

  • 4 · Accounts receivable

    beginning of year $3,700,812 · end of year $3,961,388

  • 8 · Inventories for sale or use

    beginning of year $390,865 · end of year $400,235

  • 9 · Prepaid expenses and deferred charges

    beginning of year $25,103 · end of year $118,178

  • 10a · Land, buildings and equipment: cost or other basis

    $1,944,993

  • 10b · Land, buildings and equipment: accumulated depreciation

    $686,671

  • 10c · Land, buildings and equipment, net

    beginning of year $1,274,240 · end of year $1,258,322

  • 15 · Other assets

    beginning of year $17,689,890 · end of year $20,796,312

  • 17 · Accounts payable and accrued expenses

    beginning of year $601,393 · end of year $701,047

  • 23 · Secured mortgages and notes payable

    beginning of year $1,167,332 · end of year $1,068,835

  • 25 · Other liabilities

    beginning of year $3,393,164 · end of year $4,288,004

  • 27 · Net assets without donor restrictions

    beginning of year $17,936,815 · end of year $20,518,839

Mission and programs · 2023

Mission

ABROM KAPLAN MEMORIAL HOSPITAL'S MISSION IS TO MAKE AVAILABLE QUALITY CARE SERVICES TO OUR COMMUNITY CONSITUENTS IN A PROFICIENT, DEDICATED AND COMPASSIONATE MANNER.

  • PROGRAM SERVICES STATISTICS RELATED TO PROVIDING COMMUNITY MEDICAL CARE FOR THE HOSPITAL DURING FYE 12/31/23 WERE: 35 LICENSED BEDS, 4,293 TOTAL PATIENT DAYS, 6,742 EMERGENCY ROOM VISITS, 10 INPATIENT SURGERIES AND 202 OUTPATIENT SURGERIES.

    Expenses $24,871,487 · Grants $7,750 · Revenue $25,873,412

As filed on the 2023 return.

Listed in Part VII

  • AL J PATIN

    CHAIRMAN

    Total calculated
    $683,300
    From this org
    $0
    From related orgs
    $626,587
    Other
    $56,713
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $439,629 related
    Bonus
    $0 + $160,423 related
    Other
    $0 + $26,535 related
    Deferred
    $0 + $29,718 related
    Nontaxable benefits
    $0 + $26,995 related
    Filer's total
    $0 + $683,300 related

  • MONA V HERBERT

    TRUSTEE (END 1/2023)

    Total calculated
    $0
    Hours/week
    1 + 49 related

  • SCOTT J BERGEAUX MD

    TRUSTEE/CHIEF OF STAFF - NONVOTING

    Total calculated
    $472,464
    From this org
    $0
    From related orgs
    $443,962
    Other
    $28,502
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $433,379 related
    Bonus
    $0 + $1,500 related
    Other
    $0 + $9,083 related
    Deferred
    $0 + $6,800 related
    Nontaxable benefits
    $0 + $21,702 related
    Filer's total
    $0 + $472,464 related

  • WINNIE B BROUSSARD

    TRUSTEE (END 1/2023)

    Total calculated
    $0
    Hours/week
    1

  • MARCELLE BROUSSARD

    TRUSTEE, SECRETARY/TREASURER (BEG 1/2023)

    Total calculated
    $0
    Hours/week
    1

  • CHRIS MARCEAUX

    TRUSTEE (BEG 1/2023)

    Total calculated
    $0
    Hours/week
    1

  • BRYCE QUEBODEAUX

    HOSPITAL CHIEF EXECUTIVE OFFICER

    Total calculated
    $210,802
    From this org
    $0
    From related orgs
    $197,653
    Other
    $13,149
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $133,646 related
    Bonus
    $0 + $36,016 related
    Other
    $0 + $27,991 related
    Deferred
    $0 + $6,105 related
    Nontaxable benefits
    $0 + $7,044 related
    Filer's total
    $0 + $210,802 related

  • DAVID L CALLECOD

    FORMER CHAIRMAN

    Total calculated
    $931,604
    From this org
    $0
    From related orgs
    $931,604
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $931,604 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $931,604 related

  • PATRICK W GANDY

    FORMER CHAIRMAN

    Total calculated
    $1,101,401
    From this org
    $0
    From related orgs
    $999,885
    Other
    $101,516
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $691,421 related
    Bonus
    $0 + $277,384 related
    Other
    $0 + $31,080 related
    Deferred
    $0 + $77,533 related
    Nontaxable benefits
    $0 + $23,983 related
    Filer's total
    $0 + $1,101,401 related

  • HELEN LOVE

    FORMER HIGHEST COMPENSATED

    Total calculated
    $166,111
    From this org
    $0
    From related orgs
    $157,326
    Other
    $8,785
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $149,515 related
    Bonus
    $0 + $4,062 related
    Other
    $0 + $3,749 related
    Deferred
    $0 + $6,124 related
    Nontaxable benefits
    $0 + $2,661 related
    Filer's total
    $0 + $166,111 related

  • JOHN CLEVELAND

    FORMER HIGHEST COMPENSATED

    Total calculated
    $161,334
    From this org
    $0
    From related orgs
    $146,332
    Other
    $15,002
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $125,057 related
    Bonus
    $0 + $15,130 related
    Other
    $0 + $6,145 related
    Deferred
    $0 + $4,861 related
    Nontaxable benefits
    $0 + $10,141 related
    Filer's total
    $0 + $161,334 related

  • WILLIAM GARDINER

    FORMER HIGHEST COMPENSATED

    Total calculated
    $122,501
    From this org
    $0
    From related orgs
    $106,269
    Other
    $16,232
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $89,190 related
    Bonus
    $0 + $9,783 related
    Other
    $0 + $7,296 related
    Deferred
    $0 + $4,622 related
    Nontaxable benefits
    $0 + $11,610 related
    Filer's total
    $0 + $122,501 related

  • PAMELA TAGGART

    FORMER HIGHEST COMPENSATED

    Total calculated
    $133,756
    From this org
    $0
    From related orgs
    $119,259
    Other
    $14,497
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $108,305 related
    Bonus
    $0 + $1,325 related
    Other
    $0 + $9,629 related
    Deferred
    $0 + $4,350 related
    Nontaxable benefits
    $0 + $10,147 related
    Filer's total
    $0 + $133,756 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Answered no

  • 4a · Severance or change-of-control payment
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
FIRST-CLASS OR CHARTER TRAVEL: OCHSNER'S BUSINESS TRAVEL POLICY OCCASIONALLY ALLOWS EMPLOYEES TO FLY FIRST-CLASS, SUCH AS WHEN OTHER SEATING IS NOT AVAILABLE OR FOR TRANS-ATLANTIC FLIGHTS. OCHSNER'S CEO, MEMBERS OF THE BOARD, MEMBERS OF MANAGEMENT, AND FAMILY MEMBERS ALSO FLEW ON CHARTER FLIGHTS. USE OF BUSINESS AIRCRAFT BY PERSONNEL OF OCHSNER CAN INCREASE PRODUCTIVITY, INCREASE FACE-TO-FACE BUSINESS CONTACT, FACILITATE TRAVEL TO LOCATIONS WITH INADEQUATE COMMERCIAL SERVICE, IMPROVE SECURITY AND FACILITATE OCHSNER'S ABILITY TO ALTER THE TRAVEL PLANS OF KEY EXECUTIVES, ON SHORT NOTICE, WHEN NECESSITATED BY BUSINESS EXIGENCIES. IN THE EVENT A FLIGHT IS USED FOR PERSONAL USE, OR A GUEST ATTENDS OTHER THAN FOR A BUSINESS PURPOSE, THESE FLIGHTS ARE INCLUDED IN TAXABLE WAGES. TRAVEL FOR COMPANIONS: OCHSNER HOSTS ITS BOARD OF DIRECTORS AND SENIOR MANAGEMENT AT A FEW DEVELOPMENTAL EVENTS. THE EVENTS PROVIDE THE DIRECTORS AND MANAGERS WITH INFORMATION AND TRAINING AS IT RELATES TO THEIR GOVERNANCE AT OCHSNER. AS THESE EVENTS ARE RELATIONSHIP-BUILDING EVENTS, THE ATTENDEES' SPOUSES ARE ENCOURAGED TO ATTEND. OCHSNER PROVIDED TRAVEL AND ACCOMMODATIONS FOR THE ATTENDING SPOUSES OF OFFICERS, KEY EMPLOYEES, AND BOARD MEMBERS. WITH SENIOR LEADERSHIP APPROVAL, OCCASIONALLY A FAMILY MEMBER TRAVELS WITH THE EMPLOYEE OR BOARD MEMBER FOR NON-BUSINESS REASONS, IN WHICH CASE THE COMPANION TRAVEL WOULD BE INCLUDABLE IN COMPENSATION OF THE EMPLOYEE OR BOARD MEMBER. TRAVEL FOR COMPANIONS WERE REPORTED AS TAXABLE COMPENSATION TO THE EMPLOYEES OR BOARD MEMBERS AND GROSSED UP. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: OCHSNER GROSSES UP NON-CASH COMPENSATION TO BOARD MEMBERS AND OFFICERS FOR THE FOLLOWING: * SPOUSAL TRAVEL TO THE BOARD AND MANAGEMENT DEVELOPMENTAL RETREATS. SPOUSES ARE ENCOURAGED TO ATTEND THESE EVENTS TO FURTHER THE RELATIONSHIPS WITHIN THE BOARD MEMBERS AND EXECUTIVE TEAM. * PARTICIPANT AND COMPANION ENTERTAINMENT AT BOARD AND MANAGEMENT DEVELOPMENTAL RETREATS. * HOLIDAY GIFTS TO THE BOARD MEMBERS AND EXECUTIVE TEAM. * SERVICE/EMPLOYEE ENGAGEMENT AWARD. THERE ARE 1 BOARD MEMBER AND OFFICER RECEIVED GROSS-UP PAYMENTS IN 2023. DISCRETIONARY SPENDING ACCOUNT: MEMBERS OF EXECUTIVE TEAM MAY BE PROVIDED WITH AN AUTOMOBILE ALLOWANCE, WHICH IS INCLUDED IN TAXABLE INCOME. IN 2023, 1 EXECUTIVE RECEIVED THIS ALLOWANCE.
PART I, LINE 1B
CHARTER AIRCRAFT USE AND TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ARE SUBJECT TO EXECUTIVE APPROVAL
PART I, LINE 3
THE OFFICERS OF THE ORGANIZATION ARE NOT COMPENSATED BY THE ORGANIZATION, BUT ARE COMPENSATED BY RELATED ORGANIZATIONS FOR THEIR ROLES AS OFFICERS AND EXECUTIVES OF THE OCHSNER CLINIC FOUNDATION. THE METHODS USED INCLUDE A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACTS, A COMPENSATION SURVEY, AND APPROVAL BY THE COMPENSATION COMMITTEE.
PART I, LINES 4B-C
SCHEDULE J PART I, LINE 4A SEVERANCE PAYMENTS THE FOLLOWING SEVERANCE PAYMENT WAS MADE IN 2023, PURSUANT TO THE TERMS OF A SEPARATION AGREEMENT: * DAVID L CALLECOD, FORMER OFFICER, IN THE AMOUNT OF $931,604.18 SCHEDULE J PART I, LINE 4B THE FOLLOWING PEOPLE PARTICIPATE IN A 457(F) NON-QUALIFIED, UNFUNDED, DEFERRED COMPENSATION PLAN, WHICH WAS ADOPTED IN 2013. THE PLAN ALLOWS FOR ANNUAL FIXED CONTRIBUTIONS BASED ON A PERCENT OF BASE PAY AND SUBJECT TO A THREE-YEAR VESTING REQUIREMENT; AND ANNUAL DISCRETIONARY CONTRIBUTIONS BASED ON A PERCENT OF BASE PAY OR A FLAT-DOLLAR AMOUNT AND SUBJECT TO A THREE-YEAR VESTING REQUIREMENT. FOLLOWING IS A LIST OF PARTICIPANTS AND ANY DISTRIBUTIONS MADE IN 2023: * PATRICK W GANDY; NO DISTRIBUTION * AL J PATIN; NO DISTRIBUTION

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202443199349305404

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