Search tax-exempt hospitals
for comparison purposes.
Bankrutcy Estate Of Pineville Community Hospital Association Inc
Pineville, KY 40977
| Bed count | 120 | Medicare provider number | 180021 | Member of the Council of Teaching Hospitals | NO | Children's hospital | NO |
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
(as % of total functional expenses)
Community Benefit Expenditures: 2015
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 $ 31,555,320 Total amount spent on community benefits as % of operating expenses$ 4,431,383 14.04 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 157,895 0.50 %Medicaid as % of operating expenses$ 4,263,423 13.51 %Costs of other means-tested government programs as % of operating expenses$ 0 0 %Health professions education as % of operating expenses$ 1,220 0.00 %Subsidized health services as % of operating expenses$ 0 0 %Research as % of operating expenses$ 0 0 %Community health improvement services and community benefit operations*
as % of operating expensesNote: these two community benefit categories are reported together on the Schedule H, part I, line 7e.$ 8,845 0.03 %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 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 Persons served (optional) 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 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: 2015
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$ 1,802,219 5.71 %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$ 0 0 %- 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 agency YES 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? YES 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? Not available 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: 2015
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: 2015
- 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 $ 25150610 including grants of $ 0) (Revenue $ 23311830) ACUTE CARE SERVICES; THE HOSPfTAL IS LOCATED IN RURAL SOUTHEAST KENTUCKY WHICH IS IN THE HEART OF THE APPALACHIAN POVERTY BELT. THE HOSPITAL IS AN APPROVED DISPROPORTIONATE SHARE HOSPITAL (DSH) THAT PROVIDES EACH YEAR MORE CARE THAN IS REQUIRED TO QUALIFY FOR THE MAXIMUM DSH LEVELS. THE HOSPITAL ALSO SERVES A HIGH PERCENTAGE OF MEDICARE AND MEDICAID PATIENTS. THE HOSPFTAL IS LICENSED FOR 120 ACUTE BEDS AND PROVIDED 7.632 DAYS OF CARE TO THE TRI-COUNTY REGION OF SOUTHEAST KY DURING THE YEAR.
4B (Expenses $ 0 including grants of $ 0) (Revenue $ 0) LONG TERM CARE (SNF) UNIT - THE HOSPITAL IS LICENSED FOR 30 SKILLED BEDS. SNF PROVIDED 9.576 DAYS OF CARE TO THE TRI COUNTY ARE OF SOUTHEASTERN KY IN FYE JUNE 30. 2016. THE SNF UNIT PROVIDED 478 CHARITY CARE DAYS DURING THE YEAR. THE SNF UNIT HAD 383 BAD DEBT DAYS OF CARE DURING THE YEAR ENDED JUNE 30. 2018
4C (Expenses $ 0 including grants of $ 0) (Revenue $ 0) H_OME HEALTH AGENCY I THE HOSPUTAL IS LICENSED TO SERVE BELL COUNTY. DURING THE YEAR, THE HOME HEALTH AGENCY PROVIDED 18.649 HOME_HEALTH VISITS TO BELL COUNTY RESIDENTS. 932 OF THOSE VISITS WERE CHARITY CARE AND 745 WERE BAD DEBT VISITS
-
Supplemental Information
PART I. LINE 7 - AMOUNT OF FUNDS THAT PINEViLLE COMMUNITY EXPENDED AS COMMUNITY AWARENESS EXAMPLES ARE LOCAL STUDENT SCHOLARSHIPS. LOCAL SCHOOL BOOSTERS ASSOC , STUDENT LEADERSHJP CONFERENCE AND LOCAL LITTLE LEAGUE SPORTS COSTS ARE ACTUAL EXPENDITURES PART III, LINE 4 - THE HOSPITAL'S AUDITED FINANCIAL STATEMENTS DO Nol INCLUDE A DISCLOSURE FOR BAD DEBT EXPENSE BAD DEBT EXPENSE IS DEDUCTED FROM PATIENT SERVICE REVENUE TO ARRIVE AT NET PATIENT SERVICE REVENUE LESS PROVISION FOR BAD DEBTS. CHARITY CARE IS NOT REPORTED AS REVENUE ON THE HOSPITAL'S AUDITED FINANCIAL STATEMENTS AND THE NOTES TO THE FINANCIAL STATEMENTS INCLUDE THE AMOUNT OF CHARGES EXCLUDED FROM REVENUE THE COST-TO-CHARGE RATIO PERCENTAGE UTILI7ED FOR CALCULATING THE COST OF BAD DEBTS IS FROM WORKSHEET 2 OF THE SCHEDULE H INSTRUCTIONS THE PERCENTAGE WAS CALCULATED BY DIVIDING THE ADJUSTED PATIENT CARE COST BY THE ADJUSTED PATIENT CARE CHARGES. THE HOSPITAL'S BAD DEBT EXPENSE IS REPORTED BASED ON HFMA STATEMENT 415 PART III LINE 8 - PCH CONSIDERS ALL PATIENTS THE SAME AND TREATS PATIENTS IN THEIR COMMUNITY BASED ON MEDICAL NEED PART III. LINE 9B-PATIENTS WHO HAVE PREVIOUSLY OUALIFIED ARE PRESCREENED TO SEE IF THEY MEET CHARITY GUIDELINES
PART VI LINE 2-THE HOSPIIAL DOES AN ANNUAL COMM BENEFIT REVIEW THAT FOCUSES ON ALL AREAS IN THE SERVICE REGION
PART VI. LINE 3-THE HOSPITAL INFORMS THE GENERAL POPULATION CONCERNING THE CHARITY CARE POLICY THROUGH THE GENERAL ADMISSIONS SCREENING PROCESS. A SUMMARY OF THE CHARITY CARE POLICY LS IN ALL AREAS OF THE HOSPITAL AND CLINICS THAT HAVE PATIENT CARE REG. HOSPITAL EMPLOYEES ARE EDUCATED TO MAKE PATiENTS AWARE OF THE CHARITY CARE POUCY
PARI VI. LINE 4-PCH'S PRIMARY MARKEI AREA lS IN IHE HEARI OF EAST LRN APPALACHIA COMPRISED 01- BELL, HARLAN & KNOX CO
PART VI LINE 5-PCH AND THE MEDICAL STAFF LIVES IN AND IS INVOLVED JN THE COMMUNJTY THEY SERVE
