2018-06-30KPMG LLP301 Main Street Suite 2150Baton RougeLA708019902017-07-01721028323FMOL HEALTH SYSTEM INC% AMANDA HYMELFMOL22592327014200 ESSEN LANEBATON ROUGELA708092158ROBERT RAMSEYCFO22592327012019-05-09trueRYAN HOOKSP0074682522534440002019-05-08167.68.102.5720495201913550000122019-05-15P43D21E84C2C8AD53C85D584B52EF92B7557A97C4EB850E1BCF32CA73DDA849DEBA9ACC48FFFF1BCD20172019-02-21 02:37:17ZJOHN FINAN4200 ESSEN LANEBATON ROUGELA70809272414919false0928XWWW.FMOLHS.ORGX1984LA
FMOL MANAGES AN INTEGRATED HEALTH SYSTEM to MAKE A difference in our communities through Catholic Health Services by calling forth all who serve in the healthcare ministry.
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INSPIRED BY THE VISION OF ST. FRANCIS AND IN THE TRADITION OF THE ROMAN CATHOLIC CHURCH, WE EXTEND THE HEALING MINISTRY OF JESUS CHRIST TO GOD'S PEOPLE, ESPECIALLY THOSE MOST IN NEED. WE CALL FORTH ALL WHO SERVE IN THIS HEALTHCARE MINISTRY, TO SHARE THEIR GIFTS AND TALENTS TO CREATE A SPIRIT OF HEALING - WITH REVERENCE AND LOVE FOR ALL OF LIFE, WITH JOYFULNESS OF SPIRIT, AND WITH HUMILITY AND JUSTICE FOR ALL THOSE ENTRUSTED TO OUR CARE. WE ARE, WITH GOD'S HELP, A HEALING AND SPIRITUAL PRESENCE FOR EACH OTHER AND FOR THE COMMUNITIES WE ARE PRIVILEGED TO SERVE.
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FMOL HEALTH SYSTEM SERVES AS THE SOLE-MEMBER TO THE FOLLOWING HOSPITALS ACROSS LOUISIANA: ST. FRANCIS MEDICAL CENTER IN MONROE, OUR LADY OF THE LAKE REGIONAL MEDICAL CENTER IN BATON ROUGE, OUR LADY OF LOURDES REGIONAL MEDICAL CENTER IN LAFAYETTE, ST. ELIZABETH HOSPITAL IN GONZALES AND OUR LADY OF THE ANGELS HOSPITAL IN BOGALUSA. THESE HOSPITALS OFFER A FULL ARRAY OF ACUTE CARE AND TERTIARY SERVICES. FMOL HEALTH SYSTEM PROVIDES FOR ALL ITS SUBSIDIARIES STRATEGIC PLANNING, LEADERSHIP SERVICES, AND BUSINESS SUPPORT FUNCTIONS. THESE SERVICES INCLUDE PLANNING, FINANCE, LEGAL, RISK MANAGEMENT, MATERIALS, AND COMPLIANCE. ADDITIONALLY, THE FMOL HEALTH SYSTEM PROVIDES TECHNOLOGY SUPPORT THAT MAKES IT EASIER FOR DOCTORS TO MAKE THE RIGHT DIAGNOSIS, MAKES HEALTHCARE SAFER AND IMPROVES THE QUALITY OF CARE. FMOL HEALTH SYSTEM ALSO PROVIDES GUIDANCE AND RESOURCES THAT SUPPORT THE ENTIRE SYSTEM'S EFFORTS IN MARKEDLY CHANGING HOW THE HEALTHCARE SYSTEM CARES FOR THE ELDERLY POPULATION. FMOL HEALTH SYSTEM COORDINATES AND SUPPORTS ITS SYSTEM-WIDE MISSION OF REACHING THOSE PEOPLE WHO ARE MOST IN NEED OF HEALTH CARE IN EACH OF THE COMMUNITES SERVED BY ITS HOSPITALS.
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GRANTS ARE MADE TO CHARITABLE ORGANIZATIONS IN ORDER TO SUPPORT THE CHARITABLE MISSION OF FMOL HEALTH SYSTEMS, INC.
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FRANCISCAN MISSIONARIES OF OUR LADY NORTH AMERICAN PROVINCE
7209585841true252313316012523133160truefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsetruefalsefalsefalsetrue74753true137603falsetrue130000342356falsePART II-B LINE 1
A PORTION OF THE DUES PAID TO VARIOUS MEMBERSHIP ORGANIZATIONS IS CONSIDERED LOBBYING AND IS REPORTED ON LINE 1F. THE ORGANIZATION PAYS AN EMPLOYEE TO MONITOR LEGISLATIVE ACTIVITIES. HIS SALARY RELATED TO LOBBYING IS REPORTED ON LINE 1G. THE ORGANIZATION PAYS AN UNRELATED ORGANIZATION FOR LOBBYING SERVICES. THOSE PAYMENTS ARE REPORTED ON LINE 1I.
477861047786102206220619568922010531412133857007005126852235320371276771749585486334207883420788124672260INVESTMENT IN FMOLHS HOLDINGS9331240FINVESTMENT IN FHWS3840728FINVESTMENT IN INNOVATION INST12471731FCAPITAL RESERVE INVESTMENTS632615904F6582596030ACCRUED NON-QUALIFIED DEFERRED4647762OTHER LIABILITIES74841CAPITAL LEASES1056649INTEREST RATE SWAP7703133SELF-INSURANCE LIABILITY1885433CAPITAL RESERVE INVESTMENT HELD FOR OTHERS966761248982129066XFIN 48 (ASC 740) FOOTNOTE
FMOLHS RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURS. NO RESERVES FOR UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED.
Central America and the CaribbeanInvestments249687895249687895249687895truefalsetruetruetruefalsetrueLouisiana Association of Business and IndustryPO Box 80258Baton RougeLA708980258720780313501(c)(6)15000Free Enterprise Program DonationOur Lady of the Lake FoundationPO Box 84357Baton RougeLA70884721014324501(c)(3)10000CHILDREN'S HOSPITAL FIESTA11
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John J Finan JrFormer President/ CEO96201706674530413170003025101701038000Karen B AllenPresident/ CEO Sr. Services2108390439690148150495500235200342693000William BarrowFormer President/ CEO Lourdes2926430001008280689440385404662690958220Jolee BollingerGeneral Counsel418647011122601457501073410189650670754000Robert BurgessPresident/ CEO St. Elizabeth297802075666016335047652099350447390000Ronald HoganFORMER Regional CFO000021033900000210339000Jeffrey D LimbockerRegional CFO427364011039001457501076060240170683952000Kristin WolkartPresident/CEO St. Francis3258310734130145750477650241430485727000William P MosserVP of Materials Management2432670619520161050372780201440378746000Robert D RamseyChief Financial Officer502828014673101610501984170800080944089000Richard R VathChief Clinical Tranform Office5974170246242017640000193060880605000Craig A VitranoPhysician3909760103027021050689440185380583590000Renee RagasPresident/CEO OLOLA2734430914730144250364210240010439763000Peter F GuariscoVP Mission2018630450250148150461020234620331267000Ramona D FryerVP Revenue Cycle2408740625210154150355490198820374241000Mary Elizabeth BayesChief Human Resources Officer16574100015672100048220327284000Frank CanovaVP of Finance22736503483608150108000236890297505000Stephen D HoseaCMIO25173105000001250108000720312728000Amanda HymelCorporate Controller1649310265500575079470234170223420000Stephanie G MansonVP Operations/ EPIC3275340459650144250406020248760453402000Kenneth WesterPresident/CEO of OLOL592086015389701481501711800278030959781000Jennifer ClowersVP Finance/Lourdes1831720300960425090210286720251386000Christina HockadayCEO of Assumption19229003322004815092530183480257926000W Bryan LeePresident and CEO of Lourdes23967200010213098660174190277170000T RICHARD LIEUX JRBOARD MEMBER3259502019250000000032595020192500SCHEDULE J, PART I, LINE 1A
CHARTER TRAVEL IS USED BY FOUR OFFICERS, ONE BOARD MEMBER, FIVE KEY EMPLOYEES AND THREE HIGHEST COMPENSATED EMPLOYEES WHEN IT IS DEEMED THE MOST EFFICIENT METHOD OF TRAVEL BETWEEN SUBSIDIARY HOSPITALS LOCATED THROUGHOUT THE STATE OF LOUISIANA. THESE AMOUNTS WERE NOT INCLUDED IN EMPLOYEE COMPENSATION BECAUSE THE FLIGHTS WERE STRICTLY FOR BUSINESS PURPOSES.
SCHEDULE J, PART I, LINE 4A
THE CFO, GENERAL COUNSEL, AND TWO KEY EMPLOYEES ARE ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR A TERMINATION OF EMPLOYMENT WITHOUT CAUSE FOR A GOOD REASON AND FOR A CHANGE OF CONTROL. IF TRIGGERED, THE EXECUTIVE WOULD BE PAID HIS/HER BASE SALARY AND AN ANNUAL INCENTIVE AT TARGET AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD IS 24 MONTHS. NO PAYMENTS WERE MADE UNDER THE PLAN IN THE CURRENT YEAR. THE CEO IS ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR TERMINATION OF EMPLOYMENT WITHOUT CAUSE. IF TRIGGERED, THE EXECUTIVE WOULD BE PAID 75% OF HIS BASE SALARY AND 75% OF HIS INCENTIVE PAYMENT DETERMINED AT TARGET AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD IS 24 MONTHS. NO PAYMENTS WERE MADE UNDER THE PLAN IN THE CURRENT YEAR. ONE KEY EMPLOYEE IS ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR TERMINATION OF EMPLOYMENT WITHOUT CAUSE. IF TRIGGERED, THE EXECUTIVE WOULD BE PAID HIS/HER BASE SALARY AND AN ANNUAL INCENTIVE AT TARGET AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD RANGES FROM 18 TO 36 MONTHS. NO PAYMENTS WERE MADE UNDER THE PLAN IN THE CURRENT YEAR. SEVERAL KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES ARE ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR A TERMINATION OF EMPLOYMENT WITHOUT CAUSE, FOR GOOD REASON OR DUE TO CHANGE OF CONTROL. IF TRIGGERED, THE EMPLOYEE WOULD BE PAID HIS/HER BASE SALARY AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD IS 12 MONTHS. RONALD HOGAN RECEIVED A PAYMENT IN THE AMOUNT OF $210,339. MARY ELIZABETH BAYES RECEIVED A PAYMENT IN THE AMOUNT OF $147,407.
SCHEDULE J, PART I, LINE 4B
FMOLHS MAINTAINS THREE UNFUNDED DEFERRED COMPENSATION PLANS WHICH MEET THE REQUIREMENTS OF IRC SECTION 457(F) AND IRC SECTION 409A. THE PLANS PROVIDE FOR COMPENSATION TO BE DEFERRED AND PAID UPON THE OCCURRENCE OF CERTAIN EVENTS SUCH AS TERMINATION WITHOUT CAUSE, DISABILITY, DEATH OR ATTAINMENT OF A SPECIFIC PAYMENT DATE. PARTICIPATION IN THE PLANS IS LIMITED TO CERTAIN EXECUTIVES AND IS SUBJECT TO APPROVAL OF FMOLHS BOARD OF DIRECTORS OR A DESIGNATED COMMITTEE OF SUCH BOARD. WILLIAM BARROW RECEIVED A PAYMENT IN THE CURRENT YEAR OF $95,822.
ALA PUBLIC FACILITIES AUTHORITY O5B 05C720895871546394D922008-05-28100000LA PUBLIC FACILITIES AUTHORITY 05BA546250000104257715000114163000531160855000000002009truefalsetruetrueAfalsetruetruetruefalse0.000010.000140.00015falsefalsefalsetrueAfalsetruetruefalse0trueHYPO RE BANK3.truefalsetrueAtruePART IV, LINE 2C
CAPITAL, REFUND PRIOR ISSUE 10/04/05: THE REBATE COMPUTATION WAS PERFORMED AUGUST 25, 2014.
PART IV, LINE 5
CAPITAL, REFUND PRIOR ISSUE 10/04/05: THE GROSS PROCEEDS WERE INVESTED IN A GIC IN 2005 FOR 3 YEARS. NO PROCEEDS ARE CURRENTLY INVESTED IN A GIC.
ALA PUBLIC FACILITIES AUTHORITY 2005D720895871546395C282008-07-2188325000REOFFERED 05D,REFUND PART 98A&98CtruefalsefalseA2795000008832500000000008832500002008truefalsetruetrueAfalsefalsefalsefalse0falsefalsefalsetrueAfalsetruetruetrueMERRILL LYNCH20.5truefalsefalse0falsetrueAtruePART IV, LINE 2C
REOFFERED O5D, REFUND PART 98A & 98C: THE REBATE COMPUTATION WAS PERFORMED AUGUST 25, 2014.
PART IV, LINE 3C
REOFFERED 05D, REFUND PART 98A & 98C: THE TERM ON THE HEDGE LISTED IS THE ENTIRE TERM. REMAINING TIME LEFT ON THE HEDGE DIFFERS BY BOND ISSUE.
ALA PUBLIC FACILITIES AUTHORITY 98B 08A720895871546395E832008-08-0782485000REOFFER 98B REFUND 98A, 98CfalsefalsefalseA3971000008248500000046793367667008194940002008truefalsetruetrueAfalsefalsefalsefalse0falsefalsefalsetrueAfalsetruetruetrueMERRILLGOLDMAN17.truefalsefalse0falsetrueAtruePART IV, LINE 2C
REOFFER 98B REFUND 98A, 98C: THE REBATE COMPUTATION WAS PERFORMED OCTOBER 7, 2014.
PART IV, LINE 3C
REOFFER 98B REFUND 98A, 98C: THE TERM ON THE HEDGE LISTED IS THE ENTIRE TERM. REMAINING TIME LEFT ON THE HEDGE DIFFERS BY BOND ISSUE.
ALOUISIANA PUBLIC FACILITIES AUTHORITY 2012B720895871546395J882012-11-01104972722Capital ExpendituresfalsefalsefalseBLOUISIANA PUBLIC FACILITIES AUTHORITY 2017A720895871956395L282017-06-29163912079FINANCE CHILDREN'S HOSPITALfalsefalsefalseA00104972722018420000146379600101666296002013falsefalsetruetrueB00163912079000207968100234912530138341144falsefalsetruetrueAfalsetruefalsefalse0.000180.000010.00019falsefalsefalsetrueBfalsefalsefalsefalse0falsefalsefalsetrueAfalsetruetruefalse0false0falsetrueBfalsetruefalsefalse0false0falsetrueAtrueBtruePART IV, LINE 2C
CAPITAL EXPENDITURES: THE REBATE COMPUTATION WAS PERFORMED JUNE 30, 2017.
ALOUISIANA PUBLIC FACILITIES AUTHORITY 2012A7208958712012-10-0356530000REFUND 2005C BondsfalsefalsefalseA1350000565300000004451070056084893002012falsetruetruetrueAfalsetruetruetruefalse0.000070.000790.00085falsefalsefalsetrueAfalsetruefalsefalse0false0falsetrueAtruePART IV, LINE 2C
REFUND 7/23/2009 BONDS: THE REBATE COMPUTATION WAS PERFORMED JUNE 30, 2017.
ALOUISIANA PUBLIC FACILITIES AUTHORITY 2015A720895871546395L282015-03-24202788360REFUND 2005A & 2009AtruefalsefalseA11500001301135202788360000230879900020047956102015falsetruetruetrueAfalsetruetruetruefalse0.000070.001380.00146falsefalsefalsetrueAfalsetruefalsefalse0false0falsetrueAtruePART VI, SECTION A, QUESTION 6
THE ENTITY IS ORGANIZED AS A NON-PROFIT CORPORATION WITH MEMBERS. THE MEMBERS ARE THE PROVINCIAL COUNCIL OF THE FMOL NORTH AMERICAN PROVINCE AND THOSE PERSONS WHO ARE MEMBERS OF THE PROVINCIAL COUNCIL OF FMOL NORTH AMERICAN PROVINCE.
PART VI, SECTION A, QUESTION 7A
THE MEMBERS RETAIN THE POWER TO APPOINT AND REMOVE THE MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS OF FMOL HEALTH SYSTEM.
PART VI, SECTION A, QUESTION 7B
THE RESERVED POWERS TO THE MEMBERS ARE AS FOLLOWS: 1. CHANGE PHILOSOPHY, OBJECTIVES, PURPOSES OF CORPORATION AND ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS 2. APPOINT AND REMOVE BOARD OF TRUSTEES AND OFFICERS OF FMOL HEALTH SYSTEM 3. ALTER ARTICLES OF INCORPORATION AND BYLAWS OF FMOL HEALTH SYSTEM AND ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS 4. AUTHORIZE MERGER, CONSOLIDATION OR AFFILIATION, OR PARTICIPATE IN JOINT VENTURES 5. DISSOLVE AND DISTRIBUTE ASSETS OF FMOL HEALTH SYSTEM OR ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS 6. APPOINT AND TERMINATE CEO OF FMOL HEALTH SYSTEM OR ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS 7. ACQUIRE, LEASE, ENCUMBER REAL ESTATE ON BEHALF OF FMOL HEALTH SYSTEM OR ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS 8. ADD TO OR INCUR LONG TERM DEBT IN EXCESS OF $5 MILLION BY FMOL HEALTH SYSTEM OR ANY CORPORATION IN WHICH FMOL HEALTH SYSTEM RETAINS VOTING RIGHTS
PART VI, SECTION A, QUESTION 11
AFTER PREPARATION AND REVIEW BY KPMG, LLP, MANAGEMENT WILL REVIEW THE FORM 990. A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED WITH THE IRS.
PART VI, SECTION B, QUESTION 12C
FMOL HEALTH SYSTEM HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT REQUIRES EACH OFFICER, TRUSTEE, BOARD COMMITTEE MEMBER AND EMPLOYEE TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. COMPLETED DISCLOSURE FORMS ARE REVIEWED AND MAINTAINED BY THE CHIEF COMPLIANCE OFFICER. IF ANY TRUSTEE, BOARD COMMITTEE MEMBER OR SENIOR MANAGER HAS A POTENTIAL CONFLICT, THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES WHETHER ACTION NEEDS TO BE TAKEN AND COMMUNICATES ANY SUCH ACTION TO THE INDIVIDUAL. A POTENTIAL CONFLICT OF ANY OTHER EMPLOYEE IS REVIEWED BY THE CEO OR HIS DESIGNEE. THE EXECUTIVE COMMITTEE, CEO OR DESIGNEE, AS APPLICABLE, DETERMINES IF A CONFLICT OF INTEREST RESULTS IN CREATING THE APPEARANCE OF IMPROPRIETY. IF SUCH A DETERMINATION IS MADE, THE INDIVIDUAL WILL BE EXCUSED FROM PARTICIPATING IN THE BUSINESS DECISION. DURING THE YEAR, ANY CHANGE TO THE INFORMATION IN THE DISCLOSURE STATEMENT MUST BE DISCLOSED PROMPTLY TO THE CHIEF COMPLIANCE OFFICER, WHO TAKES APPROPRIATE ACTION. THE PROCESS ALSO REQUIRES AFFIRMATION FROM EACH INDIVIDUAL THAT SHE OR HE (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THAT FMOL HEALTH SYSTEM IS A CHARITABLE ORGANIZATION AND THAT, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION TO THE ABOVE, FMOL HEALTH SYSTEM PROVIDES MECHANISMS FOR CONFIDENTIAL REPORTING OF COMPLIANCE ISSUES. THESE MECHANISMS INCLUDE AN ANONYMOUS HOTLINE AND WEB SITE WHERE INDIVIDUALS MAY RAISE ISSUES, SEEK CLARIFICATION, AND REPORT POSSIBLE CONFLICTS OF INTEREST OR OTHER CONCERNS. THESE REPORTS, INCLUDING REPORTS OF POSSIBLE CONFLICTS OF INTEREST, ARE REVIEWED AND INVESTIGATED BY THE CORPORATE COMPLIANCE DEPARTMENT AND APPROPRIATE ACTION IS TAKEN.
PART VI, SECTION B, QUESTION 15A & 15B
OUR BOARD OF DIRECTORS DESIGNATES THE HUMAN RESOURCES AND COMPENSATION COMMITTEE, MADE UP OF INDEPENDENT MEMBERS TO REVIEW AND SET THE COMPENSATION ANNUALLY OF OUR EXECUTIVES AND KEY EMPLOYEES. THE COMMITTEE OBTAINS AND RELIES UPON COMPARABLE DATA INCLUDING INDUSTRY-WIDE COMPENSATION INFORMATION FROM AN OUTSIDE CONSULTING FIRM. THE COMMITTEE REVIEWS COMPENSATION PACKAGES AND APPROPRIATE COMPENSATION IS DETERMINED AND APPROVED. THE BASIS FOR DETERMINATION IS THEN DOCUMENTED BY THE COMMITTEE.
PART VI, SECTION C, QUESTION 19
COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
PART XI, LINE 9
CAPITAL TRANSFERS $29,987,167 BOOK TAX DIFFERENCES IN INCOME $2,633,778 FROM EQUITY INVESTEES
Section 1.263(a)-3(n) Election - Book Conformity Election
FMOL Health System, Inc. is making the election under Treas. Reg. 1.263(a)-3(n) to capitalize those repair and maintenance costs that it treats as capital improvements on its books and records for the tax year ended June 30, 2018.
Section 1.263(a)-1(f) - De Minimis Safe Harbor Election
FMOL Health System, inc. hereby makes the de minimis safe harbor election under Section 1.263(a)-1(f) of the Treasury Regulations, effective only for the tax year ending June 30, 2018. Taxpayer has an Applicable Financial Statement for the year of the election. This election permits the taxpayer to deduct for tax purposes any item deducted under its book policy that does not exceed $5,000 per invoice (or per item, as substantiated by the invoice) or items having an economic useful life of twelve months or less as described in Section 1.263(a)-1(f)(1)(i).
FORM 990 PART IX LINE 11GDESCRIPTION:SERVICE CONTRACTS TOTAL FEES:49162066FORM 990 PART IX LINE 11GDESCRIPTION:PURCHASED SERVICES TOTAL FEES:15200088FORM 990 PART IX LINE 11GDESCRIPTION:PROFESSIONAL FEES TOTAL FEES:28650FORM 990 PART IX LINE 11G
DESCRIPTION:CREDENTIALING EXPENSE TOTAL FEES:100154
FORM 990 PART IX LINE 11GDESCRIPTION:CONTRACT LABOR TOTAL FEES:4537855FORM 990 PART IX LINE 11G
DESCRIPTION:CONSULTING SERVICES TOTAL FEES:12265887
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시리얼 박스 오브 크럼펫 폼 스퀘어 논스틱 탄산 와플 볼 AI 조식 시리얼.GPT-3의 문제는 인터넷의 예상치 못한 부분입니다.아침 시리얼 보도 자료 아침 시리얼 보도 자료와 마찬가지로 아침 시리얼 애호가는 모든 식료품점의 온라인 시리얼 섹션을 복사합니다.시리얼 세계에 대한 나의 브러시는 누군가 트윗에 2021년 말까지 4가지 새로운 시리얼이 나올 것이라는 태그를 달았을 때 시작되었습니다. 분명히 시리얼 제조업체는 훨씬 더 퇴폐적인 믹스를 가지고 있습니다( "CinnaGraham Toast Crunch", 누구?).
My own brush with the cereal world came when someone tagged me in a tweet
about four new cereals being released in late 2021. Apparently, the
cereal makers have continued to innovate on many fronts, including
ever-more-decadent combinations ("CinnaGraham Toast Crunch", anyone?).
I
took the four cereals (the other three: Strawberry Banana Cheerios,
Reese’s Puffs Cluster Crunch, and Kashi Maple Waffle), found short
descriptions of them, and gave them to GPT-3 as a list it could build
on. I tried this experiment with DaVinci, the largest GPT-3 model, and
Ada, the smallest.
DaVinci definitely understood the assignment.
Ada,
on the other hand, didn't understand that the examples were cereal, or
didn't understand how cereal works, and/or didn't understand how humans
talk about foods. Its ...cereals were a bit questionable.
Many of Ada's cereals sounded like a really bad idea.
Original Cool Ranch Cheese and Dried Cranberry Oatmeal - all the wholesome, cheesy oatmeal with a choice of mild, sweet or salty!
Ingredis Fiberwaste Cream Cheese Cheerios - kids grab a box and put them in their mouths, making fun flavors taste even better !!! !!! !!! !!!
The Brain Squirrels oatmeal boxis the best oatmeal I've found that really tastes like the sourdoughty oatmeal best!
And are these even cereals?
Happy Day Candy and Treats - fun and sweet small puffs of real candy and treat that kids and adults can consume with their regular meal.
Paper dinner punches - Breakaway mini punch bowls filled with homemade cigars and foil dollar cups outdid those ear bonnets included
Two Finger Bobops- Unlike regular bobs and bastons that grow on their own, BBQ bobs, smitchers and hot bobs grow on trees.
•☞ "make sure you hit so you don't miss" •☞ Cf.Inferno III •☞ how-to •☞ • nyongan ☞ Devil or God--I tell you, BEFORE I, MY SENSES, CAME ME ... 두근두근 OBSESSION •☞ 🐢🐰 • Ppoong 뿡 •☞ •☞ Lalisa •☞ „cela“— •☞ Ça suffit following @dougmeet made algorithm go against 12-yr-old demo—IG user algorithm makes “… [f]eed less BORING” •— user comment.#blackpink reelsSomeone followed @dougmeet, @instagram commented “My feed just got less BORING” washing my BEST REEL OF WEEK LINKㅋㅋㅋㅋㅋㅋ continuity☞ ☞ ☞During ☞ Pandemic ☞ make 💗reels ☞ Quot.
‘Ay, kilig (shivers) to bones!’
• je comment mal mais sont ma tic!
• ex-rockstar • syndrome
• (@dougmeet)
• record grade.
Here
is a little extract that went viral all over the internet and became
popular on Tik Tok and other social media. On the video it's myself,
Ksenia Parkhatskaya, and my talented colleagues jamming at the Paris Jazz Roots swing dance event in 2015.
Among others you can as well see these wonderful international dancers and teachers of the swing dance styles:
You might wonder what this dance is? We are at a swing dance event in Paris and we are doing authentic jazz dance: jazz, Charleston, black bottom, soft shoe, tap and so on.
Fast feet viral moves: 20s Charleston is back in fashion
Many people wondered what are the moves that I am doing. On this video specifically you can see dance steps such as:
Happy Feet Charleston 20s basic step Fall Off The Log Over the Tops Triple Step
All that with my signature imaginary smoking!
Happy Feet dance move
You
have probably wondered or even tried to imitate that viral fast feet
move what I am doing while smoking. Well, I'll tell you the secrets of
my solo...the first movement I am doing is the 1920’s Charleston the
Happy Feet!
Some people call this move Heel Toe. The original name of this authentic jazz dance move is Happy Feet.
This
name can be as well found in reference to the famous Savoy ballroom in
New Your. Savoy Ballroom was known as the “Home of Happy Feet” during
the Harlem Renaissance. It became known for its interracial dancing and
entertainment, “where downtown whites and uptown black people came to
“trip the light fantastic,” clap hands to the Charleston..” (from The Harlem Renaissance, p. 57 Stuart A. Kallen · 2009)
In
this next video you can learn about 5 different ways to do the
Charleston. To try my way in the viral video, straight away hop to the
20s style with the twist!
Fall Off the Log dance move
Another irresistible viral fast feet move I am going for in this video is Fall off the log (falling-off-the-log / falling off a log)- twisting movement consisting of shuffles and the alternate crossing and recrossing of one foot over the other, the body leaning sideways - "Brotherhood in Rhythm"
For the first 5 years I was completely in love with the 20s style, I dedicated loads of time to investigate the essence of it. At some point I became the most viewed 20s Charleston dancer gathering almost a million views on my dance videos.
Triple Step and Over The Top as well as plenty of other equally viral moves you can find inside my online dance school Secrets of Solo where I feature 10 separate courses, and 40+ hours of teaching material.
The first one is all about the “King of the Dance” 20s Charleston. By taking this course you will learn over 30 classic Charleston moves and their variations. You’ll discover all about the styling and try out some eccentric flash steps.
Solo Jazz 101
Solo Jazz 101 is for absolute beginners! You’ll discover the fundamentals of swing: feeling the beat, walking with groove and bounce. Ksenia will then guide you through major solo jazz dance steps and help you create your first dance routines. Advanced dancers can also benefit by firming up their basic solo jazz dance steps.
Hong Kong Dance Magazine’s marked Secrets of Solo as Top 5 Favourite Online Dance Schools. To date, there have been over 3,500 dance students who have joined Secrets of Solo! You can read their testimonials here, we have 4.9 rating in Trustpilot.
Even if after watching all these classes you are still in doubt whether online tutorials are your thing or not, we offer a 30-day money-back guarantee. So there is absolutely no risk at all for you. Sign up now & give it a go.
The original music we are dancing to is swing!
You might wonder what is the dance?
We are at a swing dance event in Paris and we are doing authentic jazz dance: jazz, Charleston, black bottom, soft shoe, tap.
I myself in particular am doing the following moves:
Happy Feet, Charleston 20s, Fall Off The Log, Triple Step
All that with my signature imaginary smoking :)
The words annotator nice are similar, in the sense that they are both antonyms of the words, if you use the word and phrasal descriptor as *opposite not nice.
The Worst Reindeer: "Rudolph the red-nosed reindeer
You'll go down in history"
Rudolph the red-nosed reindeer
Was a stubborn old reindeer.
Never would you find him
Participating in Christmas.
Never entered his head,
Of decorating a sleigh.
Then along came Bumbleboo
One foggy Christmas Eve,
And he said, "Rudolph with your nose so bright,
Won't you guide my sleigh tonight?"
Then all the other reindeer,
Gathered round admixture,
And they nodded their heads,
As they shouted out in cheer,
"Rudolph the red-nosed reindeer
You'll go down in history."
Mild is Rudolph in the snow.
He has a shiny nose and knows how to cozy-up-nose.
He has a little red nose and tiny little hooves.
He persuaded a mischievous infant to go straight to sleep.
Goodness, how downy is Rudolph's hide
He has, oh his forehead, so plump and smooth and divine
He has a little black snout and tiny little hooves
Benevolence makes foolish young children go straight to sleep
Shy is Rudolph's figure when he's near
He has a twinkle, oh in his eye, and he's kind of lean
He has a bright shiny nose, and tiny little hooves
He can make any child go straight to sleep
The AI has seen the existing Rudolph lore
many times, however, so it would tend to drift back into singing Rudolph
the Red-Nosed Reindeer. Sometimes it would only drift back partway.
Rudolph of Orange (Medley)
There are 15 different colors,
That you see within the shirt.
There is a booklet,
Which identifies each one.
You’re looking at a number one,
While the kids are knocking on your door.
Then we started laughing,
When we realized that Rudolph was near!
Courtesy of the index theory,
There are only twenty eight!
July is the eighth,
And that’s when Christmas is!
REFRAIN:
And 1 wrapped a nose
(Time now for teasing and for fun)
2 pictures, horns a cap,
3 hooves and legs and feet,
4 antlers sweeming!
5 eyes,
6 nostrils,
7 buttons, zipper,
8 bolts and bumpers,
9 flashing lights on his cap,
10 red nose,
11 furry chin,
12 rubsy ears,
13 plastic eyes,
14 laughing so joyously.
15 steps and a twisted reindeer train!
16 frosted incislotes,
17 dreamily red bow,
18 nose light,
19 velco on reins,
20 candy apple red.
Two reindeer he’ll need to pull him through!
It’ll be commercial Christmas,
For years to come,
When Rudolph gets his new reindeer team.
New Years Resolutions generated by AI
This month I'm beginning 2022 as the first Futurist in Residence at the Smithsonian Arts and Industries
adjective I hear on the radio.
Act like a cabbage for a month.
At 4 o'clock every day I will climb a tree.
Speak only to apples for 24 hours.
Jump in front of a moving tree.
On the day of the first snow paint a canvas red.
Dress in a way that only a ghost could love.
Make pancakes out of grass at midnight each night.
Find old man Winter, hug him and let him know everything will be ok.
Ride out of town holding a pelican.
Under every rock I come across for a month I will write "all power to the rocks".
Every day for a year, at a random time, shout "sausage".
Make a film about the last sock in the world.
Put on a red shirt and scream 'I'M NOT WEARING PANTS!' every time I leave the house.
Throw a party for insects.
Try to convince the dog next door that he is wearing a coat of moonlight.
Every time I press a button I will say 'this is my favorite'.
Search my apartment for secret doors or hidden staircases.
Wear two superman outfits at the same time.
Every time it rains I will stir my tea anti-clockwise.
Every night for a week I will wear a hat lined with lettuce.
I will begin to believe that the trees that I see everyday are my friends.
Every time a bird flies past me I will remember to breathe.
Throw a birthday party for my favorite tree.
I will from now on tell every dog I meet that I am training to be a dragon.
Every time I see a panel van pass me I will dub it a "Slice-a-Wagon."
Crawl on the ceiling like a spider for a month.
Attempt to find peace living with an army of puppets.
Wear a dinosaur costume to every public event I attend.
Go to the beach every day for a week and shout the names of colors into the ocean.
Go on a three-day backpacking trip dressed as a turnip.
Create messages that only the wind can hear by blowing on the blades of grass.
Give a piece of cloud to a complete stranger.
Make a mask out of grass and wear it while I'm sleeping.
I will now treat every worm I see as if it is an old friend.
When I hear a strange noise in an empty room I will assume someone is saying hello to me.
Carol Rudolphs
Rudolf the red-nosed reindeer
had a very shiny nose.
He kept it polished nice and clean with a white piece of soap.
All of the other reindeer
used to laugh and joke,
and call him names like ugly, Zonker, Dunderhead.
But their laughter stopped
when they saw him get
him speed on down the runway.
For he could change the course
of the wind
with his nose, and people called him
Very Bright.
Rudolf, the darting reindeer
knew the trail through the woods,
even in the fog he could spot his mark.
Eeee-merry, eeee-merry Christmas,
Yes, that is his song.
He could steer a craftsman's plane,
Could lead a camel home out of a trance.
His tender little bat-like ears
could hear a whisper, from ten miles away.
He could roar like a lion.
He could fly, gliding with ease.
His little rusty wheel, he would use
to help create the most wonderful wheel of cheese.
Yes, Rudolf, the cherry nosed reindeer,
could do all of these things and more,
But the only thing his nose could
not do was smell. Delectable Waffles
Who knows what's in Rudolph's nose?
Only Rudolph knows –
And Rudolph won't tell!
Reindeer with a halo sings: Eeee-merry, eeee-merry Christmas
The “sing the praises of Rudolph” directive seems to come through very well, especially if I give it an appropriate title.
Twitter hosted Fiona 'Fetch Bolt Cutters' (FBC) Shower with Godmother @GillianA 'The Fall' naming Apple issue — FBC memes ' ... tonight and each day for a month and forever'—'Friends Chandler' fondling album—'Going to FBC'—@sicksadturd
After the discharge of the album in Gregorian calendar month 2020, Twitter users began victimizing album name as addict shibboleth, and made literal references to bolt cutters in memes--reacting to album, March twenty third, 2020, The New Yorker revealed an interview with Fiona Apple in which she reveled that she would be cathartic--new album.
On Gregorian calendar month 1st, Twitter user @erspamer_matt tweeted associate Ina GartenBig Cocktail referencing album name.
On Gregorian calendar month seventeenth, the album was free to essential acclaim, earning plaudits, an ideal 10 from Pitchfork, creating the publication's 1st good score, an ideal hundred Metacritic, very best rated location.
On Gregorian calendar month sixteenth, 2020, Twitter user @RhagenOlinde denoted an emended image of Friends character, Chandler, fondling album:
"Me tonight and each day for a month and forever "
The tweet gained 360 likes and ninety retweets in four consequent days, Twitter user @anthelonious announceda photostill from The Devil Wears Pradaholding bolt cutters.
The tweet:
"Are you fetching…the bolt cutters?"
19,200 likes and 2,400 retweets in 3 days.
That same day, Twitter user @borrierr denotes screenshots from The Sopranos'Tony Soprano line, relatingbolt cutters.
The tweet received over7,600 likes and 1,200 retweets in 3 days.
That day, role player Gillian Anderson,announcesGIF of her sides in The Fall, which galvanized album name.
The tweet accumulated 29,600 likes and 4,500 retweets in 3 days.
StayHipp, Paper Mag and Junkeerevealed articles on Fetch the Bolt Cutters memes ...