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Community HealthCare System Inc

Community Healthcare System
120 West Eighth Street
Onaga, KS 66521
Bed count25Medicare provider number171354Member of the Council of Teaching HospitalsNOChildren's hospitalNO
EIN: 481020227
Display data for year:
Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
9.23%
Spending by Community Benefit Category- 2021
(as % of total functional expenses)
* = CBI denoted preventative categories
Community Benefit Spending Compared to Functional Expenses, 2010-2021
Additional data

Community Benefit Expenditures: 2021

  • All tax-exempt organizations file a Form 990 with the IRS for every tax year. If the tax-exempt organization operates one or more hospital facilities during the tax year, the organization must attach a Schedule H to Form 990. On Part I of Schedule H, the organization records the expenditures it made during the tax year for various types of community benefits; 9 types are shown on this web tool. By default, this web tool presents community benefit expenditures as a percentage of the organization’s functional expenses, which it reports on Form 990, Part IX, Line 25, Column A. (The more commonly heard term, ‘total operating expenses’, which organizations report to CMS, is generally about 90% of the ‘functional expenses’). The user may change the default to see the dollar expenditures.

    • Operating expenses$ 36,540,084
      Total amount spent on community benefits
      as % of operating expenses
      $ 3,374,429
      9.23 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 60,666
        0.17 %
        Medicaid
        as % of operating expenses
        $ 427,797
        1.17 %
        Costs of other means-tested government programs
        as % of operating expenses
        $ 0
        0 %
        Health professions education
        as % of operating expenses
        $ 0
        0 %
        Subsidized health services
        as % of operating expenses
        $ 2,810,721
        7.69 %
        Research
        as % of operating expenses
        $ 0
        0 %
        Community health improvement services and community benefit operations*
        as % of operating expenses
        Note: these two community benefit categories are reported together on the Schedule H, part I, line 7e.
        $ 75,245
        0.21 %
        Cash and in-kind contributions for community benefit*
        as % of operating expenses
        $ 0
        0 %
        Community building*
        as % of operating expenses
        $ 0
        0 %
    • * = CBI denoted preventative categories
    • Community building activities details:
        • Did tax-exempt hospital report community building activities?Not available
          Number of activities or programs (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Persons served (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Community building expense
          as % of operating expenses
          $ 0
          0 %
          Physical improvements and housing
          as % of community building expenses
          $ 0
          Economic development
          as % of community building expenses
          $ 0
          Community support
          as % of community building expenses
          $ 0
          Environmental improvements
          as % of community building expenses
          $ 0
          Leadership development and training for community members
          as % of community building expenses
          $ 0
          Coalition building
          as % of community building expenses
          $ 0
          Community health improvement advocacy
          as % of community building expenses
          $ 0
          Workforce development
          as % of community building expenses
          $ 0
          Other
          as % of community building expenses
          $ 0
          Direct offsetting revenue$ 0
          Physical improvements and housing$ 0
          Economic development$ 0
          Community support$ 0
          Environmental improvements$ 0
          Leadership development and training for community members$ 0
          Coalition building$ 0
          Community health improvement advocacy$ 0
          Workforce development$ 0
          Other$ 0

    Other Useful Tax-exempt Hospital Information: 2021

    • In addition to community benefit and community building expenditures, the Schedule H worksheet includes sections on what percentage of bad debt can be attributable to patients eligible for financial assistance, and questions on the tax-exempt hospital's debt collection policy. When searching a specific tax-exempt hospital in this web tool, Section II provides information about bad debt and the financial assistance policy, and whether the state in which the tax-exempt hospital resides has expanded Medicaid coverage under the federal ACA.

      • Of the tax-exempt hospital’s overall operating expenses, amount reported as bad debt
        as % of operating expenses
        $ 317,958
        0.87 %
        Is the tax-exempt hospital considered a "sole community hospital" under the Medicare program?NO
    • Information about the tax-exempt hospital's Financial Assistance Policy and Debt Collection Policy

      The Financial Assistance Policy section of Schedule H has changed over the years. The questions listed below reflect the questions on the 2009-2011 Schedule H forms and the answers tax-exempt hospitals provided for those years. The Financial Assistance Policy requirements were changed under the ACA. In the future, as the Community Benefit Insight web site is populated with 2021 data and subsequent years, the web tool will also be updated to reflect the new wording and requirements. In the meantime, if you have any questions about this section, we encourage you to contact your tax-exempt hospital directly.

      • Does the organization have a written financial assistance (charity care) policy?YES
        Did the tax-exempt hospital rely upon Federal Poverty Guidelines (FPG) to determine when to provide free or discounted care for patients?YES
        Amount of the tax-exempt hospital’s bad debt (at cost) attributed to patients eligible under the organization’s financial assistance (charity care) policy
        as % of operating expenses
        $ 238,469
        75.00 %
    • Did the tax-exempt hospital, or an authorized third party, take any of the following collection activities before determining whether the patient was eligible for financial assistance:
      • Reported to credit agencyNot available
    • Under the ACA, states have the choice to expand Medicaid eligibility for their residents up to 138% of the federal poverty guidelines. The Medicaid expansion provision of the ACA did not go into effect until January 2014, so data in this web tool will not reflect each state's current Medicaid eligibility threshold. For up to date information, please visit the Terms and Glossary under the Resources tab.

      • After enactment of the ACA, has the state in which this tax-exempt hospital is located expanded Medicaid?NO
    • The federal poverty guidelines (FPG) are set by the government and used to determine eligibility for many federal financial assistance programs. Tax-exempt hospitals often use FPG guidelines in their Financial Assistance policies to determine which patients will qualify for free or discounted care.

      • If not, is the state's Medicaid threshold for working parents at or below 76% of the federal poverty guidelines?YES
    • In addition to the federal requirements, some states have laws stipulating community benefit requirements as a result of tax-exemption. The laws vary from state to state and may require the tax-exempt hospitals to submit community benefit reports. Data on this web tool captures whether or not a state had a mandatory community benefit reporting law as of 2011. For more information, please see Community Benefit State Law Profiles Comparison at The Hilltop Institute.

      • Does the state in which the tax-exempt hospital is located have a mandatory community benefit reporting statute?NO

    Community Health Needs Assessment Activities: 2021

    • The ACA requires all 501(c)(3) tax-exempt hospitals to conduct a Community Health Needs Assessment (CHNA) every three years, starting with the hospital's tax year beginning after March 23, 2012. The 2011 Schedule H included an optional section of questions on the CHNA process. This web tool includes responses for those hospitals voluntary reporting this information. The web tool will be updated to reflect changes in these questions on the 2012 and subsequent Schedule H forms.

      • Did the tax-exempt hospital report that they had conducted a CHNA?YES
        Did the CHNA define the community served by the tax-exempt hospital?YES
        Did the CHNA consider input from individuals that represent the broad interests of the community served by the tax-exempt hospital?YES
        Did the tax-exempt hospital make the CHNA widely available (i.e. post online)?YES
        Did the tax-exempt hospital adopt an implementation strategy to address the community needs identified by the CHNA?YES

    Supplemental Information: 2021

    This section presents qualitative information submitted by the hospital, verbatim from the 990H record.
    • Statement of Program Service Accomplishments
      Description of the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
    • 4A (Expenses $ 25692835 including grants of $ 0) (Revenue $ 36389907)
      RURAL HOSPITAL PROVIDING MEDICAL CARE ON BOTH AN INPATIENT AND OUTPATIENT BASIS TO AREA RESIDENTS. SERVICES PROVIDED INCLUDE EMERGENCY, OBSTETRICS, SURGICAL, RADIOLOGY, REHABILITATION, RURAL HEALTH CLINIC, HOME HEALTH CARE, AND LONG TERM CARE
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      COMMUNITY HOSPITAL, ONAGA Pt V Line 6b
      Pottawatomie County Health Department
      COMMUNITY HOSPITAL, ONAGA Pt V Line 19e
      The System assists those patients who are uninsured or have non-covered services by providing a 20% discount for the hospital, emergency room, anesthesia, clinic, home health and for medically needed durable medical equipment. Further, discounts are also available under the System's financial assistance policy.
      COMMUNITY HOSPITAL, ONAGA Pt V Line 5
      Town hall type meetings were held in the communities of Onaga and St. Marys to obtain input from citizens regarding the health needs and issues in the communities. These meetings were promoted in advance through local chambers of commerce groups, posters throughout the communites served, local newspapers, and employees of the System. In addition, interactive presentations were held with the Onaga, Wheaton, and Havensville chambers of commerce and with System medical staff. At each meeting there was a discussion of quantitative data, current CHNA efforts and future focus.
      Supplemental Information
      Schedule H (Form 990) Part VI
      Pt III Line 9b
      The total cost to charge ratio derived from the Medicare cost report was applied to gross charges to compute the community benefit expense for charity care and unreimbursed Medicaid. The community benefit expense for community health improvement services and subsidized health services was obtained from the total costs per Worksheet B on the Medicare cost report with adjustments made to exclude amounts otherwise included as charity care, bad debts or unreimbursed Medicaid.
      Pt I Line 7g
      Subsidized health services include the cost attibutable to physician clinics operated in rural communities and designated as Rural Health Clinics.
      Pt III Line 2
      The total cost to charge ratio derived from the Medicare cost report was applied to the gross charges written off (net of collections) to compute the community benefit expense for bad debts.
      Pt III Line 3
      The cost of providing services to those with the inability to pay or where collection efforts are not successful are included as community benefit expense to represent the full costs of providing services to the community.
      Pt III Line 4
      From Financial Statement Footnote-If the patient is unable to pay the full amount at the time the patient is billed, the System negotiates a payment plan whereby monthly payments are made by the patient on the account. Accounts are considered delinquent and subsequently written off as bad debts based on individual credit evaluation and specific circumstances of the account. If future default rates on accounts receivable differ from those currently anticipated, the System may have to adjust its allowance for doubtful accounts, which would affect earnings in the period the adjustments are made.
      Pt III Line 8
      Medicare allowable cost per the Medicare cost report. Costs are apportioned to the Medicare program based on departmental cost to charge ratios for ancillary services and patient days for inpatient and swing bed services.
      Pt III Line 9b
      If collection efforts determine that a patient may qualify for financial assistance, the financial assistance process is initiated including attempts to obtain the documentation required under the policy. Collection and financial assistance policies are consistently applied to all patients. Indigent patient's balances adjusted according to Medicare bad debt policies.
      Pt VI Line 2
      Informal needs assessment performed on an ongoing basis. Hospital personnel identify needs based on admissions and discharge data. Needs are also identified by requests from surrounding rural communities. Formal needs assessment is in process.
      Pt VI Line 3
      The availability of financial assistance is stated in collection letters sent to patients. Collections staff also inform uninsured patients of financial assistance available and policies are addressed verbally at admission with clinic patients.
      Pt VI Line 4
      The System provides inpatient, outpatient, swing bed, physician clinic, home health, and long-term nursing care to patients primarily as sole provider to rural areas in the Pottawatomie, Jackson and Nemaha counties area.
      Pt VI Line 5
      All of the Organization's governing body is comprised of individuals who reside in the Organization's primary services area. The System is a non-profit organization created by the Board of Directors of, and is considered a component unit of Community Hospita District No. 1 of Pottawatomie, Jackson, and Nemaha counties, Kansas to operate, control, and manage all matters concerning healthcare services in its service area pursuant to a lease agreement between the Hospital District and the System. The Hospital District Board appoints the members of the Board of Directors of the System. The Hospital District Board is elected. The System's responsiveness to the community is demonstrated by the operation of Rural Health/Physician clinics in surrounding rural communities to provide access to care at the request from the surrounding communities or as a result of identified needs. The System participates in all government sponsored health care programs (Medicare, Medicaid, CHAMPUS, Tricare) and serves all persons regardless of ability to pay. The System operates LifeCare fitness centers in an effort to enhance community health thereby reducing total health care cost. The System extends medical staff privileges to qualified physicians in the community.