{"success":true,"data":{"_id":320097075,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To help people with disabilities achieve maximum independence.","primary_activities":"Cardinal hill specialty hospital opened in 2004 as a long term acute care hospital (ltach) specializing in a team oriented treatment program for individuals with complex medical conditions requiring an inpatient admission averaging 25 days or more. Cardinal hill specialty hospital offers 33 beds in a medically intense unit and accepts patients with a variety of conditions which may include, but not limited to: ventilator dependent, pulmonary/respiratory conditions, wound care, trauma and/or post surgical needs and oncology patients.","year":2011,"name":"KENTUCKY EASTER SEAL SOCIETY INC","phone":"8592545701","website":"WWW.CARDINALHILL.ORG","type":"990","principal_officer":"GARY PAYNE","year_formation":2004,"state_legal_domicile":"KY","total_volunteers":11,"tax_period_begin":"2011-09-01T00:00:00","tax_period_end":"2012-01-31T00:00:00","address":"85 NORTH GRAND AVE, FT THOMAS, KY, 41075, USA","city":"FT THOMAS","state":"KY","country":"USA","zip_code":"41075"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":101,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":101,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":677897,"Contributions":{"value":9430,"Other contributions":5,"Related organizations":9425},"Program revenue":{"value":707476,"Total revenue":707476,"Unrelated business revenue":0},"Investment income":{"value":-40414,"Net investment gain":-40414},"Other revenues":{"value":1405,"Other total":1405}},"Expenses":{"value":2610523,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":1858964,"Other salaries and wages":1336416,"Other employee benefits":522548},"Other expenses":{"value":751559,"Management services":27343,"Accounting":25959,"Other services":308596,"Office expenses":5926,"Occupancy":111691,"Travel":5272,"Interest":5,"Depreciation and depletion":20449,"Insurance":23886,"Itemized Expenses":{"value":218218,"VARIOUS":218218},"All other expenses":4214}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"CARDINAL HILL SPECIALTY HOSPITAL OPENED IN 2004 AS A LONG TERM ACUTE CARE HOSPITAL (LTACH) SPECIALIZING IN A TEAM ORIENTED TREATMENT PROGRAM FOR INDIVIDUALS WITH COMPLEX MEDICAL CONDITIONS REQUIRING AN INPATIENT ADMISSION AVERAGING 25 DAYS OR MORE. CARDINAL HILL SPECIALTY HOSPITAL OFFERS 33 BEDS IN A MEDICALLY INTENSE UNIT AND ACCEPTS PATIENTS WITH A VARIETY OF CONDITIONS WHICH MAY INCLUDE, BUT NOT LIMITED TO: VENTILATOR DEPENDENT, PULMONARY/RESPIRATORY CONDITIONS, WOUND CARE, TRAUMA AND/OR POST SURGICAL NEEDS AND ONCOLOGY PATIENTS.","expense":1594618,"revenue":708881}],"program_service_revenue_detail":[{"business_code":"623000","description":"PROGRAM SERVICE REVENU","total_revenue":707476,"related_or_exempt_function_income":707476}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":901670,"management_and_general":434746,"total":1336416},"other_employee_benefits":{"program_services":207841,"management_and_general":314707,"total":522548},"management_fees":{"management_and_general":27343,"total":27343},"accounting_fees":{"management_and_general":25959,"total":25959},"other_service_fees":{"program_services":250929,"management_and_general":57667,"total":308596},"office_expenses":{"program_services":1821,"management_and_general":4105,"total":5926},"occupancy":{"management_and_general":111691,"total":111691},"travel":{"program_services":2807,"management_and_general":2465,"total":5272},"interest":{"management_and_general":5,"total":5},"depreciation_depletion":{"program_services":17026,"management_and_general":3423,"total":20449},"insurance":{"management_and_general":23886,"total":23886},"all_other_expenses":{"program_services":30,"management_and_general":4184,"total":4214}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"GARY PAYNE","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504"},"audit_financial_statement_detail":{"financial_statement_attached":true,"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"MARTY LAUTNER","phone":"8592545701","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504"},"contractor_compensation":[{"business_name_line1":"ST ELIZABETH HEALTHCARE","compensation":321631,"services_description":"RENT & ANCILLARY SERVICES","address_line1":"401 E 20TH ST","city":"COVINGTON","state":"KY","zip":"41014","name":"ST ELIZABETH HEALTHCARE","address":"401 E 20TH ST, COVINGTON, KY, 41014"},{"business_name_line1":"PHS ADVOCATE","compensation":170743,"services_description":"PHARMACY SERVICES","address_line1":"24042 NETWORK PLACE","city":"CHICAGO","state":"IL","zip":"60673","name":"PHS ADVOCATE","address":"24042 NETWORK PLACE, CHICAGO, IL, 60673"}],"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"ASST SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE-CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"ASST. TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT/CEO UNTIL 1/4/11","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":431089,"other_compensation":2503,"officer":true},{"title":"CORPORATE ATTORNEY UNTIL 7/15/11","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":112481,"other_compensation":12117,"officer":true},{"title":"EXECUTIVE VP/COO","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":226881,"other_compensation":41460,"officer":true},{"title":"VP CORPORATE SYSTEMS UNTIL 6/6/11","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":120426,"other_compensation":16234,"officer":true},{"title":"VP PATIENT CARE","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":157608,"other_compensation":19115,"officer":true},{"title":"CFO","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":215249,"other_compensation":30509,"officer":true},{"title":"PRESIDENT/CEO","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":82522,"other_compensation":2259,"officer":true},{"title":"ADMINISTRATOR","average_hours_per_week":40.0,"reportable_comp_from_org":118735,"reportable_comp_from_related_orgs":0,"other_compensation":5866,"highest_compensated_employee":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: CARDINAL HILL SPECIALTY HOSPITAL (CHSH) HAS BEEN OPERATED BY KENTUCKY EASTER SEAL SOCIETY, INC. (KESS) SINCE 2004. ON 1/16/12, CHSH WAS SOLD TO SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY, LLC."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"THE SOCIETY HAS EVALUATED THE TAX POSITIONS TAKEN ON ALL INCOME TAX RETURNS THAT REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES (GENERALLY 2007-2010). THE SOCIETY DOES NOT BELIEVE THAT THERE ARE ANY UNCERTAIN TAX POSITIONS ON THOSE RETURNS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"fpg_reference_free_care":true,"free_care_percent_100":true,"fpg_reference_discounted_care":true,"discounted_care_percent_200":true,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":false},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":65694,"reimbursed_by_medicare":232102,"cost_of_care_reimbursed_by_medicare":403745,"medicare_surplus_or_shortfall":-171643,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":886354,"direct_offsetting_revenue":14964,"net_community_benefit_expense":871390,"total_expense_percentage":0.3533},"unreimbursed_medicaid":{"total_community_benefit_expense":1121584,"direct_offsetting_revenue":171839,"net_community_benefit_expense":949745,"total_expense_percentage":0.3851},"total_financial_assistance":{"total_community_benefit_expense":2007938,"direct_offsetting_revenue":186803,"net_community_benefit_expense":1821135,"total_expense_percentage":0.7384},"total_community_benefits":{"total_community_benefit_expense":2007938,"direct_offsetting_revenue":186803,"net_community_benefit_expense":1821135,"total_expense_percentage":0.7384}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"CARDINAL HILL SPECIALTY HOSPITAL","address_line1":"85 NORTH GRAND AVENUE","city":"FORT THOMAS","state":"KY","zip":"41075","licensed_hospital":true,"other_description":"LONG TERM ACUTE CARE FACILITY","name":"CARDINAL HILL SPECIALTY HOSPITAL","address":"85 NORTH GRAND AVENUE, FORT THOMAS, KY, 41075"}],"facility_policies":[{"business_name_line1":"CARDINAL HILL SPECIALTY HOSPITAL","facility_number":1,"eligibility_criteria_explained":true,"fpg_family_income_limit_free_discounted":true,"fpg_family_income_limit_free_care_percentage":100.0,"fpg_family_income_limit_discounted_care_percentage":200.0,"fpg_used_determine_discounted_care":true,"income_level_criteria":true,"asset_level_criteria":true,"other_criteria":true,"basis_explained":true,"application_financial_assistance_explanation":true,"other_method_used":true,"includes_publicity_measures":true,"fap_available_on_request_no_charge":true,"fap_notified_all_patients":true,"fap_actions_on_nonpayment":true,"permit_other_actions":true,"collection_activities":true,"other_actions":true,"processed_fap_application":true,"other_actions_taken":true,"nondiscriminatory_emergency_care_policy":false,"no_emergency_care":true,"amounts_generally_billed":false,"gross_charges":false,"name":"CARDINAL HILL SPECIALTY HOSPITAL"}],"supplemental_information":[{"explanation":"PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 144020."},{"explanation":"PART III, LINE 4: A COST-TO-CHARGE RATIO WAS USED TO DETERMINE THE AMOUNT OF BAD DEBT EXPENSE AT COST. NO AMOUNT OF BAD DEBT EXPENSE WAS ATTRIBUTED TO PATIENTS ELIGIBLE FOR CHARITY CARE BECAUSE THE ORGANIZATION'S BAD DEBT POLICY DISTINGUISHES BETWEEN THOSE WITH THE ABILITY TO PAY BUT WILL NOT, WHO ARE CONSIDERED BAD DEBT, AND THOSE WITHOUT THE ABILITY TO PAY, WHO ARE CONSIDERED CHARITY CARE. THE ORGANIZATION'S FINANCIAL STATEMENT FOOTNOTES DO NOT DIRECTLY ADDRESS THE TREATMENT OF BAD DEBT EXPENSE, ACCOUNTS RECEIVABLE, OR AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, BUT DO DISCUSS THE PRESENTATION OF PROGRAM SERVICE FEES: PROGRAM SERVICE FEES CONSIST OF NET PATIENT SERVICE REVENUE. NET PATIENT SERVICE REVENUE IS REPORTED AT THE ESTIMATED NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS, AND OTHERS FOR SERVICES RENDERED, INCLUDING ESTIMATED RETROACTIVE ADJUSTMENTS UNDER REIMBURSEMENT AGREEMENTS WITH THIRD-PARTY PAYORS. RETROACTIVE ADJUSTMENTS ARE ACCRUED ON AN ESTIMATED BASIS IN THE PERIOD THE RELATED SERVICES ARE RENDERED AND ADJUSTED IN FUTURE PERIODS AS FINAL SETTLEMENTS ARE DETERMINED."},{"explanation":"PART III, LINE 8: MEDICARE COSTS WERE DETERMINED USING A COST-TO-CHARGE RATIO, AS INDICATED."},{"explanation":"PART III, LINE 9B: ALL SELF PAY PATIENTS ARE SENT STATEMENTS. THERE ARE A SERIES OF FIVE STATEMENTS SENT ONE PER MONTH. ALONG WITH THE FOURTH STATEMENT, A FINANCIAL WORKSHEET IS SENT, WITH WORDING THAT FUNDS MAY BE AVAILABLE IF THE PATIENT NEEDS ASSISTANCE. IF NO RESPONSE IS RECEIVED, THEN AFTER THE FIFTH STATEMENT, THERE ARE TWO SUBSEQUENT COLLECTION LETTERS SENT, ALSO REQUESTING THE PATIENT CONTACT THE HOSPITAL IF THEY HAVE FINANCIAL HARDSHIP. THE SECOND COLLECTION LETTER STATES THAT THE ACCOUNT WILL BE SENT TO COLLECTION IF THE PATIENT TAKES NO ACTION. THE MINIMUM ACCOUNT BALANCE SENT TO COLLECTIONS IS $50. IF NO RESPONSE, AND THE ACCOUNT EXCEEDS THIS THRESHOLD, THE ACCOUNT IS SENT TO A COLLECTION AGENCY. AMOUNTS UNDER $50 ARE WRITTEN OFF TO BAD DEBTS, SINCE THE PATIENT HAS NOT DEMONSTRATED AN INABILITY TO PAY. IF THE FINANCIAL WORKSHEET IS RECEIVED BACK FROM THE PATIENT, THE INCOME, EXPENSES, AND RESOURCES ARE EVALUATED, AND MANAGEMENT MAKES A DETERMINATION OF ELIGIBILITY FOR CHARITY CARE. IF DEEMED ELIGIBLE, NO FURTHER COLLECTION ACTIVITY IS TAKEN. THE RECEIVABLE IS THEN WRITTEN OFF TO CHARITY CARE."},{"explanation":"PART V, SECTION B, LINE 11H: OTHER FACTORS USED TO DETERMINE THE AMOUNTS CHARGED TO PATIENTS ARE THE NUMBER OF HOUSEHOLD MEMBERS."},{"explanation":"PART V, SECTION B, LINE 15E: THE HOSPITAL FACILITY SENDS THE UNCOLLECTED AMOUNTS TO A COLLECTION AGENCY."},{"explanation":"PART V, SECTION B, LINE 16E: THE HOSPITAL FACILITY SENDS THE UNCOLLECTED AMOUNTS TO A COLLECTION AGENCY."},{"explanation":"PART V, SECTION B, LINE 17E: THE HOSPITAL SENDS A SERIES OF COLLECTION LETTERS PRIOR TO COLLECTION ACTIONS BY THE THIRD PARTY."},{"explanation":"PART V, SECTION B, LINE 19D: THE HOSPITAL DETERMINED THE AMOUNTS BILLED TO INDIVIDUALS, WHO DID NOT HAVE INSURANCE, BASED ON THE MEDICAID RATE."},{"explanation":"PART VI, LINE 2: IN COLLABORATION WITH HEALTHCARE ORGANIZATIONS THROUGHOUT THE STATE, CARDINAL HILL FREQUENTLY ASSESSES SERVICES PROVIDED AND THE COMMUNITY NEED FOR ADDITIONAL SERVICES. FOR EXAMPLE, KENTUCKY IS CONSIDERED TO BE IN THE \"STROKE BELT\" OF AMERICA, MEANING WE ARE AMONG TEN STATES WHERE THE MORTALITY RATE FROM STROKES IS HIGHER THAN THE NATIONAL AVERAGE. WE PROVIDE FREE STROKE SCREENINGS AT THE CARDINAL HILL COMMUNITY HEALTH FAIR AND LOCAL AND REGIONAL HEALTH FAIRS."},{"explanation":"PART VI, LINE 3: PATIENTS ARE INFORMED ABOUT STATE (KMA) ELIGIBILITY REQUIREMENTS. THIS MAY START AT PRE-ADMISSION SCREENING BY OUR ADMISSION FACILITATOR, OR AT ADMISSION BY OUR ADMISSION COUNSELOR, OR DURING INPATIENT OR OUTPATIENT SERVICES BY THEIR SOCIAL WORKER/CASE MANAGER. A STATEMENT THAT THE FACILITY ACCEPTS PATIENTS WITHOUT REGARD TO RACE, CREED, OR ABILITY TO PAY IS LOCATED AT THE INPATIENT ADMISSION AND OUTPATIENT FINANCIAL COUNSELOR'S OFFICES. IF THE PATIENT INDICATES INABILITY TO PAY, THEY ARE GIVEN A FINANCIAL WORKSHEET TO COMPLETE."},{"explanation":"PART VI, LINE 4: CHSH IS LOCATED IN KENTUCKY ON THE BORDER OF OHIO. THE HOSPITAL IS IN A SUBURBAN AREA, BUT SERVES A MIX OF RURAL AND SUBURBAN PATIENTS. THE HOSPITAL SERVES COUNTIES IN THE EASTERN AND SOUTHEASTERN PARTS OF KENTUCKY, MANY OF WHICH ARE DESIGNATED AS MEDICALLY UNDERSERVED AREAS. MOST OF THE HOSPITALS' PATIENTS ARE FROM KENTUCKY AND 27.46% OF CHSH'S PATIENTS ARE UNINSURED OR MEDICAID RECIPIENTS. CHSH IS ONE OF ONLY SIX LONG-TERM CARE ACUTE HOSPITALS SERVING THE ENTIRE STATE OF KENTUCKY, AND THE ONLY ONE LOCATED IN THE NORTHERN AND EASTERN PORTION OF THE STATE. OTHER LONG TERM CARE HOSPITALS IN KENTUCKY ARE IN LEXINGTON, LOUISVILLE, BOWLING GREEN, AND CORBIN."},{"explanation":"PART VI, LINE 5: KESS, THE PARENT ORGANIZATION, ORGANIZED COMMUNITY WIDE SUPPORT GROUPS FOR CAREGIVERS AND SURVIVORS OF STROKE, BRAIN INJURY, SPINAL CORD INJURY, AMPUTATION, AND FOR THOSE LIVING WITH PULMONARY DISORDERS OR DISEASE. KESS ALSO PROVIDES A FREE, COMMUNITY-WIDE HEALTH FAIR AND STRETCHING CLINICS BEFORE GOLF TOURNAMENTS AND 5K RUN/WALKS."},{"explanation":"PART VI, LINE 6: CARDINAL HILL HEALTHCARE SYSTEM IS AN AFFILIATE OF NATIONAL EASTER SEALS SOCIETY. EASTER SEALS HELPS INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS, AND THEIR FAMILIES, LIVE BETTER LIVES. EASTER SEALS OFFERS A VARIETY OF SERVICES TO HELP PEOPLE WITH DISABILITIES ADDRESS LIFE'S CHALLENGES AND ACHIEVE PERSONAL GOALS THROUGH DIRECT SERVICES, ADVOCACY AND EDUCATIONAL OPPORTUNITIES."},{"explanation":"THE AUDITED FINANCIAL STATEMENTS ATTACHED TO FORM 990 RELATE TO THE PRIOR YEAR END DATE OF AUGUST 31, 2011. THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR KENTUCKY EASTER SEAL SOCIETY, INC., THE PARENT COMPANY, FOR THE YEAR ENDED AUGUST 31, 2012 HAS NOT BEEN COMPLETED PRIOR TO THE DUE DATE OF THIS RETURN."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"KERRY G GILLIHAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":431089,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":1766,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":737,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":433592,"name":"KERRY G GILLIHAN"},{"person_name":"ELIZABETH MONARCH","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":226881,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":28274,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13186,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":268341,"name":"ELIZABETH MONARCH"},{"person_name":"KATHLEEN FITZGERALD","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":157608,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14488,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":4627,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":176723,"name":"KATHLEEN FITZGERALD"},{"person_name":"MARTIN LAUTNER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":215249,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":19560,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":10949,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":245758,"name":"MARTIN LAUTNER"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4A","explanation":"JANICE BAUER, ADMINISTRATOR, RECEIVED $59,960 IN SEVERANCE PAYMENTS DURING THE YEAR."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"KENTUCKY EASTER SEAL SOCIETY INC","ein":610444712,"irc_section":"501(C)(3)","distribution_date":"2012-01-16T00:00:00","description":"NET ASSETS","fair_market_value":2368130,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504","name":"KENTUCKY EASTER SEAL SOCIETY INC","address":"2050 VERSAILLES ROAD, LEXINGTON, KY, 40504"},{"business_name_line1":"SELECT SPECIALTY HOSPITAL - 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(KESS) SINCE 2004. ON 1/16/12, CHSH WAS SOLD TO SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY, LLC."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"THE SOCIETY HAS EVALUATED THE TAX POSITIONS TAKEN ON ALL INCOME TAX RETURNS THAT REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES (GENERALLY 2007-2010). THE SOCIETY DOES NOT BELIEVE THAT THERE ARE ANY UNCERTAIN TAX POSITIONS ON THOSE RETURNS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"fpg_reference_free_care":true,"free_care_percent_100":true,"fpg_reference_discounted_care":true,"discounted_care_percent_200":true,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":false},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":65694,"reimbursed_by_medicare":232102,"cost_of_care_reimbursed_by_medicare":403745,"medicare_surplus_or_shortfall":-171643,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":886354,"direct_offsetting_revenue":14964,"net_community_benefit_expense":871390,"total_expense_percentage":0.3533},"unreimbursed_medicaid":{"total_community_benefit_expense":1121584,"direct_offsetting_revenue":171839,"net_community_benefit_expense":949745,"total_expense_percentage":0.3851},"total_financial_assistance":{"total_community_benefit_expense":2007938,"direct_offsetting_revenue":186803,"net_community_benefit_expense":1821135,"total_expense_percentage":0.7384},"total_community_benefits":{"total_community_benefit_expense":2007938,"direct_offsetting_revenue":186803,"net_community_benefit_expense":1821135,"total_expense_percentage":0.7384}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"CARDINAL HILL SPECIALTY HOSPITAL","address_line1":"85 NORTH GRAND AVENUE","city":"FORT THOMAS","state":"KY","zip":"41075","licensed_hospital":true,"other_description":"LONG TERM ACUTE CARE FACILITY","name":"CARDINAL HILL SPECIALTY HOSPITAL","address":"85 NORTH GRAND AVENUE, FORT THOMAS, KY, 41075"}],"facility_policies":[{"business_name_line1":"CARDINAL HILL SPECIALTY HOSPITAL","facility_number":1,"eligibility_criteria_explained":true,"fpg_family_income_limit_free_discounted":true,"fpg_family_income_limit_free_care_percentage":100.0,"fpg_family_income_limit_discounted_care_percentage":200.0,"fpg_used_determine_discounted_care":true,"income_level_criteria":true,"asset_level_criteria":true,"other_criteria":true,"basis_explained":true,"application_financial_assistance_explanation":true,"other_method_used":true,"includes_publicity_measures":true,"fap_available_on_request_no_charge":true,"fap_notified_all_patients":true,"fap_actions_on_nonpayment":true,"permit_other_actions":true,"collection_activities":true,"other_actions":true,"processed_fap_application":true,"other_actions_taken":true,"nondiscriminatory_emergency_care_policy":false,"no_emergency_care":true,"amounts_generally_billed":false,"gross_charges":false,"name":"CARDINAL HILL SPECIALTY HOSPITAL"}],"supplemental_information":[{"explanation":"PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 144020."},{"explanation":"PART III, LINE 4: A COST-TO-CHARGE RATIO WAS USED TO DETERMINE THE AMOUNT OF BAD DEBT EXPENSE AT COST. NO AMOUNT OF BAD DEBT EXPENSE WAS ATTRIBUTED TO PATIENTS ELIGIBLE FOR CHARITY CARE BECAUSE THE ORGANIZATION'S BAD DEBT POLICY DISTINGUISHES BETWEEN THOSE WITH THE ABILITY TO PAY BUT WILL NOT, WHO ARE CONSIDERED BAD DEBT, AND THOSE WITHOUT THE ABILITY TO PAY, WHO ARE CONSIDERED CHARITY CARE. THE ORGANIZATION'S FINANCIAL STATEMENT FOOTNOTES DO NOT DIRECTLY ADDRESS THE TREATMENT OF BAD DEBT EXPENSE, ACCOUNTS RECEIVABLE, OR AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, BUT DO DISCUSS THE PRESENTATION OF PROGRAM SERVICE FEES: PROGRAM SERVICE FEES CONSIST OF NET PATIENT SERVICE REVENUE. NET PATIENT SERVICE REVENUE IS REPORTED AT THE ESTIMATED NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS, AND OTHERS FOR SERVICES RENDERED, INCLUDING ESTIMATED RETROACTIVE ADJUSTMENTS UNDER REIMBURSEMENT AGREEMENTS WITH THIRD-PARTY PAYORS. RETROACTIVE ADJUSTMENTS ARE ACCRUED ON AN ESTIMATED BASIS IN THE PERIOD THE RELATED SERVICES ARE RENDERED AND ADJUSTED IN FUTURE PERIODS AS FINAL SETTLEMENTS ARE DETERMINED."},{"explanation":"PART III, LINE 8: MEDICARE COSTS WERE DETERMINED USING A COST-TO-CHARGE RATIO, AS INDICATED."},{"explanation":"PART III, LINE 9B: ALL SELF PAY PATIENTS ARE SENT STATEMENTS. THERE ARE A SERIES OF FIVE STATEMENTS SENT ONE PER MONTH. ALONG WITH THE FOURTH STATEMENT, A FINANCIAL WORKSHEET IS SENT, WITH WORDING THAT FUNDS MAY BE AVAILABLE IF THE PATIENT NEEDS ASSISTANCE. IF NO RESPONSE IS RECEIVED, THEN AFTER THE FIFTH STATEMENT, THERE ARE TWO SUBSEQUENT COLLECTION LETTERS SENT, ALSO REQUESTING THE PATIENT CONTACT THE HOSPITAL IF THEY HAVE FINANCIAL HARDSHIP. THE SECOND COLLECTION LETTER STATES THAT THE ACCOUNT WILL BE SENT TO COLLECTION IF THE PATIENT TAKES NO ACTION. THE MINIMUM ACCOUNT BALANCE SENT TO COLLECTIONS IS $50. IF NO RESPONSE, AND THE ACCOUNT EXCEEDS THIS THRESHOLD, THE ACCOUNT IS SENT TO A COLLECTION AGENCY. AMOUNTS UNDER $50 ARE WRITTEN OFF TO BAD DEBTS, SINCE THE PATIENT HAS NOT DEMONSTRATED AN INABILITY TO PAY. IF THE FINANCIAL WORKSHEET IS RECEIVED BACK FROM THE PATIENT, THE INCOME, EXPENSES, AND RESOURCES ARE EVALUATED, AND MANAGEMENT MAKES A DETERMINATION OF ELIGIBILITY FOR CHARITY CARE. IF DEEMED ELIGIBLE, NO FURTHER COLLECTION ACTIVITY IS TAKEN. THE RECEIVABLE IS THEN WRITTEN OFF TO CHARITY CARE."},{"explanation":"PART V, SECTION B, LINE 11H: OTHER FACTORS USED TO DETERMINE THE AMOUNTS CHARGED TO PATIENTS ARE THE NUMBER OF HOUSEHOLD MEMBERS."},{"explanation":"PART V, SECTION B, LINE 15E: THE HOSPITAL FACILITY SENDS THE UNCOLLECTED AMOUNTS TO A COLLECTION AGENCY."},{"explanation":"PART V, SECTION B, LINE 16E: THE HOSPITAL FACILITY SENDS THE UNCOLLECTED AMOUNTS TO A COLLECTION AGENCY."},{"explanation":"PART V, SECTION B, LINE 17E: THE HOSPITAL SENDS A SERIES OF COLLECTION LETTERS PRIOR TO COLLECTION ACTIONS BY THE THIRD PARTY."},{"explanation":"PART V, SECTION B, LINE 19D: THE HOSPITAL DETERMINED THE AMOUNTS BILLED TO INDIVIDUALS, WHO DID NOT HAVE INSURANCE, BASED ON THE MEDICAID RATE."},{"explanation":"PART VI, LINE 2: IN COLLABORATION WITH HEALTHCARE ORGANIZATIONS THROUGHOUT THE STATE, CARDINAL HILL FREQUENTLY ASSESSES SERVICES PROVIDED AND THE COMMUNITY NEED FOR ADDITIONAL SERVICES. FOR EXAMPLE, KENTUCKY IS CONSIDERED TO BE IN THE \"STROKE BELT\" OF AMERICA, MEANING WE ARE AMONG TEN STATES WHERE THE MORTALITY RATE FROM STROKES IS HIGHER THAN THE NATIONAL AVERAGE. WE PROVIDE FREE STROKE SCREENINGS AT THE CARDINAL HILL COMMUNITY HEALTH FAIR AND LOCAL AND REGIONAL HEALTH FAIRS."},{"explanation":"PART VI, LINE 3: PATIENTS ARE INFORMED ABOUT STATE (KMA) ELIGIBILITY REQUIREMENTS. THIS MAY START AT PRE-ADMISSION SCREENING BY OUR ADMISSION FACILITATOR, OR AT ADMISSION BY OUR ADMISSION COUNSELOR, OR DURING INPATIENT OR OUTPATIENT SERVICES BY THEIR SOCIAL WORKER/CASE MANAGER. A STATEMENT THAT THE FACILITY ACCEPTS PATIENTS WITHOUT REGARD TO RACE, CREED, OR ABILITY TO PAY IS LOCATED AT THE INPATIENT ADMISSION AND OUTPATIENT FINANCIAL COUNSELOR'S OFFICES. IF THE PATIENT INDICATES INABILITY TO PAY, THEY ARE GIVEN A FINANCIAL WORKSHEET TO COMPLETE."},{"explanation":"PART VI, LINE 4: CHSH IS LOCATED IN KENTUCKY ON THE BORDER OF OHIO. THE HOSPITAL IS IN A SUBURBAN AREA, BUT SERVES A MIX OF RURAL AND SUBURBAN PATIENTS. THE HOSPITAL SERVES COUNTIES IN THE EASTERN AND SOUTHEASTERN PARTS OF KENTUCKY, MANY OF WHICH ARE DESIGNATED AS MEDICALLY UNDERSERVED AREAS. MOST OF THE HOSPITALS' PATIENTS ARE FROM KENTUCKY AND 27.46% OF CHSH'S PATIENTS ARE UNINSURED OR MEDICAID RECIPIENTS. CHSH IS ONE OF ONLY SIX LONG-TERM CARE ACUTE HOSPITALS SERVING THE ENTIRE STATE OF KENTUCKY, AND THE ONLY ONE LOCATED IN THE NORTHERN AND EASTERN PORTION OF THE STATE. OTHER LONG TERM CARE HOSPITALS IN KENTUCKY ARE IN LEXINGTON, LOUISVILLE, BOWLING GREEN, AND CORBIN."},{"explanation":"PART VI, LINE 5: KESS, THE PARENT ORGANIZATION, ORGANIZED COMMUNITY WIDE SUPPORT GROUPS FOR CAREGIVERS AND SURVIVORS OF STROKE, BRAIN INJURY, SPINAL CORD INJURY, AMPUTATION, AND FOR THOSE LIVING WITH PULMONARY DISORDERS OR DISEASE. KESS ALSO PROVIDES A FREE, COMMUNITY-WIDE HEALTH FAIR AND STRETCHING CLINICS BEFORE GOLF TOURNAMENTS AND 5K RUN/WALKS."},{"explanation":"PART VI, LINE 6: CARDINAL HILL HEALTHCARE SYSTEM IS AN AFFILIATE OF NATIONAL EASTER SEALS SOCIETY. EASTER SEALS HELPS INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS, AND THEIR FAMILIES, LIVE BETTER LIVES. EASTER SEALS OFFERS A VARIETY OF SERVICES TO HELP PEOPLE WITH DISABILITIES ADDRESS LIFE'S CHALLENGES AND ACHIEVE PERSONAL GOALS THROUGH DIRECT SERVICES, ADVOCACY AND EDUCATIONAL OPPORTUNITIES."},{"explanation":"THE AUDITED FINANCIAL STATEMENTS ATTACHED TO FORM 990 RELATE TO THE PRIOR YEAR END DATE OF AUGUST 31, 2011. THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS FOR KENTUCKY EASTER SEAL SOCIETY, INC., THE PARENT COMPANY, FOR THE YEAR ENDED AUGUST 31, 2012 HAS NOT BEEN COMPLETED PRIOR TO THE DUE DATE OF THIS RETURN."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"KERRY G GILLIHAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":431089,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":1766,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":737,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":433592,"name":"KERRY G GILLIHAN"},{"person_name":"ELIZABETH MONARCH","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":226881,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":28274,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13186,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":268341,"name":"ELIZABETH MONARCH"},{"person_name":"KATHLEEN FITZGERALD","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":157608,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14488,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":4627,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":176723,"name":"KATHLEEN FITZGERALD"},{"person_name":"MARTIN LAUTNER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":215249,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":19560,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":10949,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":245758,"name":"MARTIN LAUTNER"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 4A","explanation":"JANICE BAUER, ADMINISTRATOR, RECEIVED $59,960 IN SEVERANCE PAYMENTS DURING THE YEAR."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"KENTUCKY EASTER SEAL SOCIETY INC","ein":610444712,"irc_section":"501(C)(3)","distribution_date":"2012-01-16T00:00:00","description":"NET ASSETS","fair_market_value":2368130,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504","name":"KENTUCKY EASTER SEAL SOCIETY INC","address":"2050 VERSAILLES ROAD, LEXINGTON, KY, 40504"},{"business_name_line1":"SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY LLC","ein":251816237,"irc_section":"CORPORATION","distribution_date":"2012-01-16T00:00:00","description":"FIXED ASSETS","fair_market_value":54998,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"85 GRAND AVENUE","city":"FT THOMAS","state":"KY","zip":"41075","name":"SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY LLC","address":"85 GRAND AVENUE, FT THOMAS, KY, 41075"},{"business_name_line1":"SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY LLC","ein":251816237,"irc_section":"CORPORATION","distribution_date":"2012-01-16T00:00:00","description":"PHARMACY INVENTORY","fair_market_value":53217,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"85 GRAND AVENUE","city":"FT THOMAS","state":"KY","zip":"41075","name":"SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY LLC","address":"85 GRAND AVENUE, FT THOMAS, KY, 41075"},{"business_name_line1":"KENTUCKY EASTER SEAL SOCIETY INC","ein":610444712,"irc_section":"501(C)(3)","distribution_date":"2012-01-16T00:00:00","description":"FIXED ASSETS","fair_market_value":109059,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504","name":"KENTUCKY EASTER SEAL SOCIETY INC","address":"2050 VERSAILLES ROAD, LEXINGTON, KY, 40504"}],"supplemental_information":[{"explanation":"PART I, LINE 7C: CARDINAL HILL SPECIALTY HOSPITAL (CHSH) HAS BEEN OPERATED BY KENTUCKY EASTER SEAL SOCIETY, INC. (KESS) SINCE 2004. ON 1/16/12, CHSH WAS SOLD TO SELECT SPECIALTY HOSPITAL - NORTHERN KENTUCKY, LLC. ACCORDINGLY, THE FIXED ASSETS AND INVENTORY OF CHSH WERE SOLD TO SELECT SPECIALTY HOSPITAL AND THE NEGATIVE NET ASSETS WERE TRANSFERRED TO KESS. THIS TRANSACTION WAS COMPLETED AT ARM'S LENGTH. NO OFFICER, DIRECTOR OR KEY EMPLOYEE OF KESS BECAME AN OFFICER, DIRECTOR OR KEY EMPLOYEE OF SELECT SPECIALTY HOSPITAL, NOR DID ANY OFFICER, DIRECTOR OR KEY EMPLOYEE HAVE A BUSINESS RELATIONSHIP PRIOR TO OR AFTER THE TRANSACTION."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":610444712,"business_name_line1":"KENTUCKY EASTER SEAL SOCIETY INC","primary_activities":"TO HELP PEOPLE WITH DISABILITIES ACHIEVE MAXIMUM INDEPENDENCE.","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":false,"legal_domicile_state":"KY","address_line1":"2050 VERSAILLES ROAD","city":"LEXINGTON","state":"KY","zip":"40504","name":"KENTUCKY EASTER SEAL SOCIETY INC","address":"2050 VERSAILLES ROAD, LEXINGTON, KY, 40504"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":true}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-2.8509139294022545,"percentile":0.03934345723783621},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.09530580653761718,"percentile":0.551290526825453},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":1.0,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6428571428571429,"weight":20},"Accountability":{"score":1.0,"weight":14},"Sustainability":{"score":0.10342196393470089,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.6000346465594462,"percentile":0.1507168592497417}},"source_xml":"201202909349300010_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}