Christus Health Southwestern Louisiana

“Christus health and most of its affiliated entities do not have forms 1023 because of their inclusion in the irs group ruling with the united states conference of catholic bishops, which covers the organizations listed in the annual official catholic directory. Christus health's website displays the irs group ruling and relevant annual official catholic directory pages for the organizations related to christus health. Forms 990 and 990-t are made available upon request.”

“Christus health (60% ownership) and ochsner health (40% ownership) are the two members of swla.”

“There are two corporate members of swla and its subsidiaries. Christus health is a corporate owner with 60% ownership of swla and its subsidiaries. Ochsner health is a corporate owner with 40% ownership of swla and its subsidiaries.”

“Christus health's board of directors has the following powers: approve, change and/or interpret the filing organization's philosophy, mission and vision; approve the adoption or amendment of the filing organization's certificate of formation/ articles of incorporation and bylaws; appoint and remove members of the filing organization's board of directors; appoint and remove the filing organization's chair of the board of directors; approve incurrence of debt that exceeds $20 million per incurrence; approve any merger, consolidation, acquisition, dissolution or liquidation by the filing organization; approve system wide consolidated budget and performance indicators for the filing organization; approve the independent audit reports of the filing organization; approve capital projects greater than $20 million for the filing organization; approve any transaction by the filing organization the effect of which is to create a new legal entity or joint venture, any transaction involving a system entity which creates a new legal entity or joint venture, or changes in business purpose or relationship of any system entity; and approve and authorize actions reserved to christus health in organization documents or similar governance documents. The christus health ceo has the following powers: power to appoint and remove the president of the filing organization; approve the sale, lease, mortgage, transfer, easement or encumbrance of the filing organization's real property designated as non designated ministry property under $1 million but more than $20 million; approve the incurrence of debt up to a $20 millon per incurrence by the filing organization; approve strategic plans of the filing organization; approve the filing organization's budget; approve the implementation of system-wide policies for the filing organization; set the threshold of capital projects less than $20 million by the filing organization; and approve management directives for the filing organization. The christus health members are two sisters appointed by each of the founding sponsoring congregations of christus health, the congregation of the sisters of charity of the incarnate word, houston, texas, and the congregation of sisters of charity of the incarnate word of san antonio, and one sister appointed by the sisters of the holy family of nazareth. The christus health members have the following powers: approve the adoption and amendment of certificates of formation/ articles of incorporation and bylaws of the filing organization if the change is related to member reserved powers; approve the sale, lease, mortgage, transfer, easement or encumbrance of real property in excess of a threshold dollar amount required by canon law; approve the sale, lease, mortgage, transfer, easement, or encumbrance of real property designated as designated ministry property; approve the change of ownership, management or control of designated ministry property (except in the ordinary course of business) or the fundamental use of designated ministry property by change in license that would significantly change the nature of a facility, or the elimination of ob, ped, psych or emergency services on real property provided in connection with designated ministry property owned by the filing organization; and approve the merger, consolidation, acquisition, dissolution or liquidation of the filing organization if it owns designated ministry property.”

“The form 990 is prepared and reviewed by the organization's external independent accountants. The christus health accounting department works with an external accounting firm in preparation and review of the form 990. The filing organization's cfo, or other designee, reviews the form 990. The final form 990 that will be filed with the irs is posted to a secure internet portal for all members of the board of directors to view. Review of the final form 990 occurs prior to filing with the irs in the spring of 2025 via either meeting, conference call, or web portal polling tool by the respective christus organization's board, based on a set of suggested review processes developed by christus health.”

“At the end of each calendar year, the christus health corporate secretary distributes a conflict of interest questionnaire to all of the organization's board and committee members for completion prior to the 1st of january in the next year. The corporate secretary thoroughly reviews all completed and executed conflict of interest questionnaire forms to ensure accuracy and that no potential or identified conflict is disclosed or exists. The organization's board of directors is responsible for enforcement of the conflict of interest policy of the organization.”

“The executive compensation committee of christus health determines the compensation of the ceo (or executive director, as applicable), officers and key employees of christus health and certain other officers and key employees of related organizations, including christus health southwestern louisiana. The executive compensation committee is composed of individuals who have no conflict of interest with the compensation arrangements at hand. The executive compensation committee of the christus health board selects an independent external firm to perform an independent compensation review, to ensure that all compensation is reasonable and comparable to other similarly situated organizations, for similarly qualified persons in functionally comparable positions, and to provide supporting information of compensation decisions. On an annual basis the external consultant: 1. Develops the merit increase recommendations for all designated system executives based on market comparability. 2. Recommends the changes in the compensation structure (grades) based on the market changes. 3. Completes a review and evaluation of newly created positions to recommend a grade placement to the committee for its discussion and approval. On a bi-annual basis, the external consultant completes a detailed review of all other designated system executives' compensation and benefits. This group includes all top management officials, other officers and key leaders of the organization. The review includes recommendations to the committee on any changes necessary in either specific compensation or compensation structure to ensure market competitiveness, reasonableness and internal equity. Upon recommendations from the independent external firm, the executive compensation committee makes final compensation decisions. Additionally, the executive compensation committee reviews all compensation payments for excess benefit transactions. The discussion and decisions of the committee are documented and formalized in the committee minutes and maintained on record. The filing organization determines the compensation of the secretary by use of an independent and external consultant. The consultant helps determine pay rates for the associates of the filing organization, taking into account market data and shift differential. The compensation rates are approved by the filing organization. Based on the aforementioned procedure, the secretary's compensation is not reviewed by a compensation committee.”

“The executive compensation committee of christus health determines the compensation of the ceo (or executive director, as applicable), officers and key employees of christus health and certain other officers and key employees of related organizations, including christus health southwestern louisiana. The executive compensation committee is composed of individuals who have no conflict of interest with the compensation arrangements at hand. The executive compensation committee of the christus health board selects an independent external firm to perform an independent compensation review, to ensure that all compensation is reasonable and comparable to other similarly situated organizations, for similarly qualified persons in functionally comparable positions, and to provide supporting information of compensation decisions. On an annual basis the external consultant: 1. Develops the merit increase recommendations for all designated system executives based on market comparability. 2. Recommends the changes in the compensation structure (grades) based on the market changes. 3. Completes a review and evaluation of newly created positions to recommend a grade placement to the committee for its discussion and approval. On a bi-annual basis, the external consultant completes a detailed review of all other designated system executives' compensation and benefits. This group includes all top management officials, other officers and key leaders of the organization. The review includes recommendations to the committee on any changes necessary in either specific compensation or compensation structure to ensure market competitiveness, reasonableness and internal equity. Upon recommendations from the independent external firm, the executive compensation committee makes final compensation decisions. Additionally, the executive compensation committee reviews all compensation payments for excess benefit transactions. The discussion and decisions of the committee are documented and formalized in the committee minutes and maintained on record. The filing organization determines the compensation of the secretary by use of an independent and external consultant. The consultant helps determine pay rates for the associates of the filing organization, taking into account market data and shift differential. The compensation rates are approved by the filing organization. Based on the aforementioned procedure, the secretary's compensation is not reviewed by a compensation committee.”

“The consolidated audited financial statements of christus health are made available to the public via the christus health website. The organization's governing documents and conflict of interest policy are not made available to the public.”

“Shared Savings & Other Commisions - Total Revenue: 9550, Related or Exempt Function Revenue: 9550, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Other Operating Revenue - Total Revenue: 94706, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 94706; All Other Revenue - Total Revenue: 56176, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 56176; PHYSICIAN SUPPORT SERVICE REVENUE - Total Revenue: 11167, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 11167; GENERAL MERCHANDISE REVENUE - Total Revenue: 8524, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8524;”

“Christus health southwestern louisiana (swla) operates under the following names: christus health imperial calcasieu surgical center christus hospital lake area christus imperial calcasieu surgical center christus lake area hospital christus lake area ob/gyn associates christus ochsner health system christus ochsner lake area hospital christus ochsner southwestern louisiana christus ochsner st. Patrick behavioral outpatient program christus ochsner st. Patrick hospital christus ochsner st. Patrick outpatient wound center - imperial pointe christus ochsner st. Patrick outpatient wound center imperial points christus ochsner st. Patrick women's health center christus st. Patrick imperial pointe surgery center christus st. Patrick rehabilitation services christus st. Patrick south lake charles christus st. Patrick women's health network ochsner christus health center southwest regional tumor registry”

“It is also a purpose of the corporation to aid, lend financial support and assistance to, and to invest, transfer and/or dispose of funds of the corporation and the system participants for the use and benefit of, and in furtherance of the purposes of, the system, the corporation, the system participants, and the local entities. The corporation's purposes shall also include the making of gifts, grants and contributions to other qualifying tax-exempt organizations, particularly those designed to support and benefit the health and welfare of the poor and underserved. The corporation shall also be authorized to engage in such pursuits as may be necessary or incidental, or which may aid and assist, in carrying out the corporation's mission and purposes. The corporation is organized and shall be operated exclusively for the benefit of these purposes, as well as those system entities that are described in section 501(c)(3), and section 509(a)(1) or section 509(a)(2) of the internal revenue code of 1986, as amended, or corresponding provisions of any subsequent law.”

“Poor & underserved expenses: $1,161,560 grants: $166,586 revenue: $0 broader community expenses: $1,138,644 grants: $213,542 revenue: $0 additional grants expenses: $0 grants: $1,056,282 revenue: $0”

“(Expenses $ 2,300,204 including grants of $ 1,436,410)(Revenue $ 0) 1. COMMUNITY SERVICES FOR THE POOR AND UNDERSERVED ROOTED IN OUR MISSION AND TRADITION, THE FOUNDERS AND SPONSORS OF CHRISTUS HEALTH AND THOSE WHO CO-MINISTER WITH THEM SEEK NEW AND INNOVATIVE WAYS OF DELIVERING QUALITY HEALTH CARE THAT IS BOTH AFFORDABLE AND ACCESSIBLE TO ALL. TODAY, MORE THAN EVER, WE MUST AIM TO IMPROVE THE TOTAL HEALTH STATUS OF THE COMMUNITY THROUGH PROGRAMS THAT PLACE OUR SERVICES WHERE THEY ARE NEEDED MOST, WITH SPECIAL ATTENTION AND PREFERENCE GIVEN TO PROGRAMS THAT SUPPORT AND BENEFIT THE HEALTH AND WELFARE OF THE POOR AND UNDERSERVED. COMMUNITY SERVICES FOR THE POOR AND UNDERSERVED REPRESENT THE UNPAID COST OF SERVICES PROVIDED FOR WHICH A PATIENT IS NOT BILLED, OR FOR WHICH A FEE HAS BEEN ASSESSED THAT RECOVERS ONLY A PORTION OF THE COST OF THE RENDERED SERVICE. THIS CATEGORY INCLUDES INITIATIVES THAT REACH OUT TO THOSE IN NEED THROUGH COMMUNITY HEALTH AND SOCIAL PROGRAMS. THESE PROGRAMS SEEK JUSTICE FOR THE VULNERABLE AND WORK TO BRING ABOUT CHANGES IN OUR POLITICAL AND ECONOMIC SYSTEMS. THE PROGRAMS COVER A BROAD SPECTRUM OF SERVICES FROM COMMUNITY CLINICS TO IMMUNIZATIONS FOR CHILDREN AND SENIORS, MEALS ON WHEELS, TRANSPORTATION SERVICES, HOME REPAIR PROJECTS AND A VARIETY OF OTHER SOCIAL SERVICES. CHRISTUS HEALTH HAS ESTABLISHED THE CHRISTUS FUND TO PROVIDE RESOURCES TO NOT-FOR-PROFIT AGENCIES AND GROUPS WHOSE VISION, MISSION AND GOALS ARE CONSISTENT WITH CHRISTUS HEALTH'S MISSION, VALUES AND PHILOSOPHY OF A HEALTHY COMMUNITY. WE BELIEVE THAT BY WORKING TOGETHER, WE CAN MAKE A PROFOUND DIFFERENCE IN THE QUALITY OF PEOPLES' LIVES AND CREATE SUSTAINABLE HEALTH IN OUR COMMUNITIES. THE COST OF THESE GRANTS IS NOT INCLUDED IN THE PROGRAM SERVICE EXPENSES OF CHRISTUS HEALTH SOUTHWESTERN LOUISIANA. 2. COMMUNITY SERVICES FOR THE BROADER COMMUNITY MOST OF THESE EXPENSES ARE FOR EDUCATING HEALTH PROFESSIONALS. HELPING TO PREPARE FUTURE HEALTH CARE PROFESSIONALS IS A DISTINGUISHING, CHARACTERISTIC OF NOT-FOR-PROFIT HEALTH CARE AND CONSTITUTES A SIGNIFICANT COMMUNITY BENEFIT. CHRISTUS HEALTH SOUTHWESTERN LOUISIANA TAKES AN ACTIVE ROLE IN EDUCATING THE PUBLIC. THE HOSPITAL PROVIDES REGULARLY SCHEDULED COMMUNITY HEALTH EDUCATION, SUCH AS SEMINARS AND SCREENINGS. CHRISTUS HEALTH SOUTHWESTERN LOUISIANA ALSO SUPPORTS THE COMMUNITY THROUGH PARTICIPATION WITH VARIOUS AGENCIES. CHRISTUS HEALTH ALSO USED CASH DONATIONS AS A VEHICLE TO HELP OUR COMMUNITIES. WE MADE CASH DONATIONS, IN ADDITION TO GRANTS AWARDED THROUGH THE CHRISTUS FUND, TO SUPPORT CAUSES LIKE THE FIGHT AGAINST CANCER, PROVISION OF A CONTINUUM OF CARE FOR OUR ELDERLY, THE FIGHT AGAINST HIV/AIDS, AND FOR MANY OTHER EQUALLY WORTHY PURPOSES. DURING FY2024, CHRISTUS HEALTH ADVOCATED FOR IMPROVING PUBLIC POLICIES, WORKING TO ESTABLISH, AND IN SOME INSTANCES AUGMENT, GRASSROOTS ADVOCACY AND GREATER ACCESS TO HEALTH CARE SERVICES FOR THE CONSTITUENTS WE SERVE.”

“Occupancy Related Services - Total Expense: 3826043, Program Service Expense: 3802880, Management and General Expenses: 23163, Fundraising Expenses: ; Medical Services - Total Expense: 19827640, Program Service Expense: 14739972, Management and General Expenses: 5087668, Fundraising Expenses: ; R&M - Total Expense: 5428552, Program Service Expense: 5385739, Management and General Expenses: 42813, Fundraising Expenses: ; Collection Services - Total Expense: 1504958, Program Service Expense: 1504567, Management and General Expenses: 391, Fundraising Expenses: ; License Subscription Fees - Total Expense: 368674, Program Service Expense: 366416, Management and General Expenses: 2258, Fundraising Expenses: ; Patient Financial Service Fee - Total Expense: 4139831, Program Service Expense: , Management and General Expenses: 4139831, Fundraising Expenses: ; Marketing Fees - Total Expense: 16397, Program Service Expense: 10943, Management and General Expenses: 5454, Fundraising Expenses: ; Consulting Fees - Total Expense: 114578, Program Service Expense: 36982, Management and General Expenses: 77596, Fundraising Expenses: ; System Office Fee - Total Expense: 10533259, Program Service Expense: , Management and General Expenses: 10533259, Fundraising Expenses: ; Other Professional Services: Less Lobbying - Total Expense: 875139, Program Service Expense: 870561, Management and General Expenses: 4578, Fundraising Expenses: ;”

“Christus health system maintains a centralizd cash management system. This cash management system (cms) includes a concentration account wherein deposits and disbursements for related christus exempt organizations flow through this account and over to the managed investment accounts. Each participating organization reports a balance in the cms reflective of its cumulative cash activity. Cash balances for each christus organization are reported on form 990 in accordance with financial statement reporting. Cms ownership is maintained by christus health (ein 76-0590551) and all associated investment income is properly reported on the christus health form 990.”

“Reclass for GAAP for Donations/Grants to URNA - -2278885; Intercompany - 4258977; ROUNDING - -3;”