2023-11-15T14:57:58-08:00 2022-12-31 271439588 Conklin Gilpin & Wertz PLLC 2738 E 51st Street Ste 370 Tulsa OK 74105 990 2022-01-01 731280067 Parkside Inc PARK 9185888899 1620 E 12th Street Tulsa OK 74120 Allan Polhill CFO 2023-11-14 true Allan Polhill 999009999 true Shaun B Wertz P00174413 9187490921 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 1620 E 12th Street Tulsa OK 74120 18927357 false X www.parksideinc.org X 1991 OK To provide outstanding mental health and support services. 10 10 407 2 0 2383232 156389 17890549 18639593 -36217 0 139558 131375 20377122 18927357 0 0 12139536 14043020 0 0 5848507 6626879 17988043 20669899 2389079 -1742542 34202122 32630739 1097190 1268349 33104932 31362390 To provide outstanding mental health and support services. false false 15578846 Parkside, Inc. provides quality mental health services regardless of race, creed, sex, national origin, handicap, age, or ability to pay. Although reimbursement for services rendered is critical to the operation and stability of Parkside, Inc., it is recognized that not all individuals possess the ability to purchase essential mental health services and further, that our mission is to serve the community with respect to providing mental health services and mental health education. Therefore, Parkside, Inc. provides care to persons covered by government programs at below cost, and mental health care activities and programs to support the community will be considered when the need and/or individual's ability to pay exists. These activities include community education programs and a variety of broad community support activities. Parkside, Inc. provides care to persons covered by governmental programs. Recognizing its mission to the community, services are provided to both Medicare and Medicaid patients. Pakside, Inc. also provides services to those who are unable to pay. These charity care services are unreimbursed to the hospital. Charity care is also provided through many reduced price services and free programs offered throughout the year based on activities and services which Parkside, Inc. believes will serve a legitimate community health need. 15578846 true true false false false false false false false false true false false false false true true false false false false false false false false false true true false false true false false false false false false false false false false false false false true false false false true 41 0 true 407 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false false true true false false false true true true true true true true false OK X X Allan Polhill 9185888899 1620 E 12th Street Tulsa OK 74120 John White Medical Director 40.00 0.00 354894 0 27000 Dion L Owens Medical Director 40.00 0.00 316152 0 0 Debra E Jones CEO 40.00 0.00 X 297682 0 11818 Jim Serratt CEO 40.00 0.00 X 215253 0 0 Melody Abraham Pharmacy Director 40.00 0.00 137526 0 0 Shannan Hurst Dir of Human Res's 40.00 0.00 130973 0 1163 Sheelagh D Tallman Nursing Director 40.00 0.00 127543 0 3979 Allan Polhill CFO/Secretary 40.00 0.00 X 116727 0 0 Darren N Sanchez Ed of Parkside Exp 40.00 0.00 91374 0 15710 Cristi R Smith Controller 40.00 0.00 106056 0 0 Angela Baker Vice President 1.50 0.00 X X 0 0 0 Pamela McManus Goodwin Director 1.50 0.00 X 0 0 0 Ryan Lynch Treasurer 1.50 0.00 X X 0 0 0 Kirby Crowe Asst. Treas/Sec 1.50 1.00 X X 0 0 0 Rosemary Harris Director 1.50 0.00 X 0 0 0 Brett L Lessley President 1.50 0.00 X X 0 0 0 Hugh Robert Director 1.50 0.00 X 0 0 0 Cassie Reese Tipton Director 1.50 0.00 X 0 0 0 Kathy LaFortune Director 1.50 0.00 X 0 0 0 Catherine Anderson Director 1.50 0.00 X 0 0 0 1894180 59670 9 false true false Beverley RCM LLC 9820 E 41st St Ste 301 Tulsa OK 74146 Medical Services 156600 Marvin Y Jin MD PO Box 140088 Broken Arrow OK 74014 Medical Services 138409 Anton Surja 2626 E 35th St Tulsa OK 74105 Medical Services 420019 3 156389 156389 Net pt. svc rev - Inpat 621990 11725496 11725496 Net pt. svc rev - Outpat 621400 561360 561360 Net pt. svc rev - Resid 623990 Supp. Hospital Pmt Inc 900099 6352737 6352737 18639593 0 0 0 0 0 0 0 0 Other Revenue 900099 131375 131375 131375 18927357 18770968 0 0 0 0 1339526 990289 349237 0 10721211 8598228 2122983 166222 123843 42379 990888 809814 181074 825173 673831 151342 345451 45354 300097 83412 83412 42000 42000 0 0 0 1857017 1216048 640969 14901 14901 0 0 0 591319 357265 234054 12943 2710 10233 0 16564 2019 14545 0 0 1381083 1020645 360438 456438 248358 208080 Supplies 890187 784558 105629 Bad Debt 656122 656122 Grants 65823 1227 64596 Employee Recognition 62291 1460 60831 151328 47075 104253 20669899 15578846 5091053 0 6321845 6075975 750000 750000 1000 0 1486742 1210997 0 0 0 61430 65739 382563 421619 32780350 8673941 25198542 24106409 0 0 0 0 0 34202122 32630739 1097190 1268349 1097190 1268349 X 32909251 31331646 195681 30744 33104932 31362390 34202122 32630739 -1742542 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27604637 5439653 22164984 4663217 3234288 1428929 512496 512496 24106409 X 20422149 1494792 1494792 18927357 18927357 22164691 1494792 1494792 20669899 20669899 Part X : FIN48 Footnote The Hospital is exempt from income taxes under Internal Revenue Service Code Section 501(a) as an organization described in Section 501(c)(3) and a similar provision of the state law. Therefore, no provision for income taxes has been made in the accompanying financial statements. However, the Hospital is subject to federal and state income taxes on any unrelated business income resulting from its operations. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Hospital may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years ending December 31, 2022 and 2021. The Hospital files income tax returns in the U.S. Federal jurisdiction and the state of Oklahoma. The statute of limitations for both federal and Oklahoma tax returns is three years, therefore all tax returns filed over three years ago are no longer subject to examination. true true X true X true X true true false false true true 145406 145406 0.00730 14414245 8219346 6194899 0.30950 682155 440941 241214 0.01210 15241806 8660287 6581519 0.32890 15241806 8660287 6581519 0.32890 22439 61778 -39339 22439 61778 -39339 true 656122 440941 246709 194232 X true true 3 1 Adult Adol Acute Child Unit 1239 S Trenton Avenue Tulsa OK 74120 www.parksideinc.org 2261 X X Licensed Residential Facilities A 2 Outpatient Clinic 1239 S Trenton Avenue Tulsa OK 74120 www.parksideinc.org 2261 X X A 3 Teen Unit - Hospital 1220 S Trenton Avenue Tulsa OK 74120 www.parksideinc.org 2261 X X Licensed Residential Facility A false false true X X X X X X X X X 22 true false false true X https://parksideinc.org/about-us/communi X true 22 true https://parksideinc.org/about-us/community-benefit/ true false true X 100.0000 200.0000 X X X X true true X X X X true X https://parksideinc.org/resources/patien X https://parksideinc.org/resources/pay-my X https://parksideinc.org/resources/patien X X X X X X true X false X X X X true false false Facility: - Part V, Section B, Line 5 SurveyParkside AssociatesStaff at the Counseling and Recovery CALM CenterTulsa area representative from CREOKS Behavioral HealthKey representatives from Cherokee Nation Behavioral HealthKey representatives from Muscogee Creek Nation Behavioral HealthCOPES team membersCounseling and Recovery Services staffStaff at Tulsa Center for Behavioral HealthJenks Family Physicians officeLake Area Medical StaffMorton Comprehensive Health CareOSU PediatricsPsychiatric Associates of TulsaMental Health Associate in OklahomaNational Alliance for Mental Illness (NAMI Tulsa)211Tulsa Health DepartmentSapulpa Indian Health ClinicVA Outpatient ClinicUrgent Care of Green CountryTulsa Public Schools personnelThree C's Medical ClinicPolice Departments: Tulsa, Jenks and BixbyOU Juvenile Personnel Training ProgramCounselors at Tulsa elementary, middle and high schools (email list)Tulsa area mental health practitioners (email list) (independent practitioners and practices such as Health Concepts, Daybreak Family Services, etc.)Tulsa area chemical dependency treatment practitioners (email list)Tulsa area hospitals (email list) (St. Francis, St. John, Hillcrest, OSU, Bailey, St. Francis South)Tulsa area charitable organizations (email list) (Volunteers of America, DVIS, Child Abuse Network, Parent Child Center, Owasso Community Resources, Iron Gate, Human Skills and Resources, Youth Services of Tulsa et.al.)Stakeholder surveys were also available on paper for Parkside patients and a small number were collected at a community event. Facility: - Part V, Section B, Line 11 All identified needs are being addressed via the implementation strategy.See description in electronic attachment to the return. Part I, Line 7 - Explanation of Costing Methodology The costing methodology for line 7a is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Calculation of Worksheet 2 represents a percentage of adjusted patient care cost to gross patient charges. The percentage calculated using Worksheet 2 is multiplied by the patient charges written off under financial assistance policies to arrive at the community benefit expense.The costing methodology for line 7b is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Gross patient charges related to Medicaid are multiplied by the percentage calculated in Worksheet 2 to arrive at the community benefit expense related to Medicaid. Direct offsetting revenue represents net Medicaid patient service revenue (gross Medicaid patient service revenue less Medicaid contractual adjustments). The costing methodology for line 7c is calculated using a patient cost-to-charge ratio as computed using Worksheet 2, Ratio of Patient Care Cost-to-Charges. Gross patient charges related to other means tested government programs (Medicare)are multiplied by the percentage calculated in Worksheet 2 to arrive at the community benefit expense related to other means tested government programs. Direct offsetting revenue represents net patient revenue from other means tested government programs (gross patient service revenue less contractual adjustments). Part I, Line 7, Column F - Explanation of Bad Debt Expense $656,122 of bad debt expense included on Form 990, Part IX, line 25 column (A) was subtracted for purposes of calculating the percentage in this column. Part III, Line 2 - Methodology Used To Estimate Bad Debt Expense Bad debt expense is comprised of actual patient write-offs, patient recoveries and an estimate of patient uncollectible accounts receivable at any point in time. Patient write-offs and patient recoveries are recorded consistent with collections policies and procedures. The estimate of patient uncollectible accounts receivable, net of any related discounts, is based on review of balance aging and historical collection rates adjusted accordingly for any prospective circumstances that can impact future collection rates, and are determined consistent with collections policies and procedures. Bad debt expense relates to patient responsible balances. Contractual insurance adjustments and any related uncollectible estimates on such receivable balances are included in net patient service revenue. Part III, Line 4 - Bad Debt Expense Patient receivables are uncollateralized customer and third-party payor obligations. Payments of patient receivables are allocated to the specific claims identified on the remittance advice or, if unspecified, are applied to the earliest unpaid claim.The carrying amount of patient receivables is reduced by a valuation allowance that reflects managements best estimate of amounts that will not be collected from patients. Management reviews patient receivables by age and payor class and applies percentages to determine estimated amounts that will not be collected from patients due to bad debts. Management considers historical write off and recovery information in determining the estimated bad debt provision. The portion of the valuation allowance related to the provision for amounts that will not be collected from patients due to bad debts is disclosed on the balance sheet. Generally, amounts due from patients and third-party payors that reach 180 days old are charged off as uncollectible based on managements review and approval. Part III, Line 8 - Explanation Of Shortfall As Community Benefit The costing methodology is obtained from the Medicare cost report for the year ending 12/31/2022. This methodology is a cost to charge ratio method with cost allocations based on statistics and a cost step-down approach. Part III, Line 9b - Provisions On Collection Practices For Qualified Patients I. Patients with a patient balance will be mailed a statement for their services after any discounts or adjustments are made or after any third-party payments have been posted to their account creating a patient balance. If there is no third-party liability, self-pay patient balances due will be discounted according to SCHEDULE A.A. Subsequent statements will then be mailed thereafter on a scheduled basis for 120 days or more.II. When a patient(s) account has not received an appropriate payment for 120 days or more, it is to be considered delinquent and collections procedures will begin.A. Collection letters will be sent in a sequential order. III. Upon receipt of notification of an account being delinquent, the file will be reviewed to see if there are extenuating circumstances for non-payment such as A. Deceased patient.B. Bankruptcy filed. C. Indigent or Charity Care.If one or more of these situations are not present, then the account balance is considered for further collections.If one or more of these situations are present, then the account is considered for bad debt write-off and/or charity care write-off.IV. Indigent or Charity care is determined by using the Federal poverty guidelines. A. If the patient's account is determined indigent or charity care, then the account is written-off to charity. V. Parkside, Inc. will not engage in extraordinary collection actions against an individual prior to making a reasonable effort to determine eligibility under this policy. Extraordinary collection actions may include selling an individual's debt to another party except as expressly provided by federal tax law, certain actions that require legal or judicial process as specified by law, and reporting adverse information about the individual to consumer credit bureaus.A. A patient who is making timely payments on all agreed upon installment arrangements for payment of health care services will not be charged interest on outstanding balances prior to collections.B. If the patient does not make payment arrangements, or if the patient fails to comply with any payment arrangements made, Parkside, Inc. may refer the outstanding account balance to a collection agency.C. Following reasonable collection efforts and after at least 120 days have elapsed following the initial billing statement, and upon approval by Parkside, Inc.'s Business Office, Parkside, Inc. and/or its collection agencies may engage in routine collection practices including but not limited to reporting to credit bureaus, filing voluntary liens, garnishing wages, and taking legal action to collect balances owed.VI. If an account is sent for collections, the process is as follows:A. Clinical staff, Admissions and/or Business Office Staff are expected to discuss the outstanding balance with the patient and encourage the patient to be compliant.1. The patient is requested to contact the Business Office to make payment arrangements and fill out a Payment Arrangement Agreement.2. The Patient is informed of the Financial Assistance Program and given the opportunity to apply for eligibility.3. If the patient continues in a delinquent status with the account, it is then the clinical staff's responsibility to make any clinical decisions on deferring services for any non-emergent care.In order to insure the legal and ethical integrity of Parkside, Inc., all collections practices will conform to the guidelines of public law 111-203 title X, 124 Stat. 2092 (2010), commonly known as the Fair Debt Collection Practices Act. Part VI, Line 2 - Needs Assessment Community needs are monitored via ongoing review of patient intakes and requests for service, external organization visits in the community and participation in community coalitions. Part VI, Line 3 - Patient Education of Eligibility for Assistance The organization informs and educates patients and persons through financial obligations procedures by patient intake interview to determine the method the patient will utilize to satisfy their financial obligation. They are also given a copy of the financial policy. Such patient liability will be satisfied through direct payment, third-party reimbursements, government programs, contractual fundings, grants, or other means of payment acceptable to the organization. At the same time, if the patient is unable to pay or does not have any funding sources, the patient is informed of patient financial assistance that includes discounted rates or charity services based on personal financial information or indigent status. Part VI, Line 4 - Community Information Parksides greatest number of patients come from the Tulsa metropolitan area. The vast preponderance of outpatients live within 15 miles of Tulsa. Inpatient population tends to include more individuals from outlying areas due to the fact that Tulsa is a medical hub for all of Eastern Oklahoma in terms of specialty services including psychiatry. Part VI, Line 4 - Community Building Activities See electronic attachment of 2022 Community Benefits report. X false false false false false false false false false Debra E Jones CEO 297682 11818 309500 Dion L Owens Medical Director 316152 316152 Jim Serratt CEO 215253 215253 John White Medical Director 354894 27000 381894 Form 990, Part VI, Section B, Line 11b The CEO and CFO review the Form 990 before submission to the IRS. Form 990, Part VI, Section B, Line 12c Written policy is in the Corporate Compliance Plan and is monitored by the Corporate Compliance Committee. Conflict of interest policy is reviewed by Board and management for potential conflicts annually. Form 990, Part VI, Section B, Line 15a The Board of Directors annually reviews pertinent data, recommends and approves compensation. Form 990, Part VI, Section B, Line 15b The Board of Directors annually reviews pertinent data, recommends and approves compensation. Form 990, Part VI, Section C, Line 19 www.guidestar.orgThey are made available to the public upon request. Form 990, Sch H, Part V, Line 10b Implementation Strategy Form 990, Sch H, Part VI, Line 4 Community Benefits Report Tulsa Psychiatric Center 1620 E 12th Street Tulsa OK 74120 730703797 Support OK 501c3 11 N/A false false false false false false false false false false false false false false false false false false false false