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Breckinridge Health Inc
Hardinsburg, KY 40143
| Bed count | 25 | Medicare provider number | 181319 | 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: 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 $ 26,415,659 Total amount spent on community benefits as % of operating expenses$ 56,592 0.21 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 50,524 0.19 %Medicaid as % of operating expenses$ 0 0 %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$ 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.$ 6,068 0.02 %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: 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$ 1,457,025 5.52 %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$ 62,189 4.27 %- 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: 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
- 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 $ 23080918 including grants of $ 0) (Revenue $ 27196120) BRECKINRIDGE HEALTH IS A 25 BED CRITICAL ACCESS HOSPITAL, PLUS 18 BED NURSING FACILITY, AND ALSO HAS 3 RURAL HEALTH CLINICS.IN 2002 BRECKINRIDGE MEMORIAL HOSPITAL, INC. BECAME BRECKINRIDGE HEALTH, INC. IN ORDER TO DESCRIBE ALL OF ITS DIVISIONS. BRECKINRIGE HEALTH, INC. INCLUDES BRECKINRIDGE MEMORIAL HOSPITAL, BRECKINRIDGE MEMORIAL NURSING FACILITY, THE CLOVERPORT HEALTH CLINIC, MCDANIELS HEALTH CLINIC, AND BRECKINRIDGE PRIMARY CARE.BRECKINRIDGE HEALTH, INC. IS ACCREDITED BY JOINT COMMISSION FOR HEALTHCARE ORGANIZATIONS, CERTIFIED FOR MEDICARE AND MEDICAID, LICENSED BY THE KENTUCKY DIVISION OF LICENSING AND REGULATION.BRECKINRIDGE HEALTH IS ALSO A MEMBER OF THE FOLLOWING ORGANIZATIONS: AMERICAN HOSPITAL ASSOCIATION, KENTUCKY HOSPITAL ASSOCIATION, KENTUCKY ASSOCIATION OF NOT-FOR-PROFIT HOMES AND SERVICES FOR THE AGING.
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Facility Information
BRECKINRIDGE MEMORIAL HOSPITAL PART V, SECTION B, LINE 5: THE HOSPITAL MET WITH HEALTH DEPARTMENT, OTHER LOCAL HEALTH PROVIDERS, LOCAL MINISTERS HOSPITAL BOARD, FOUNDATION BOARD AND COMMUNITY LEADERS.
BRECKINRIDGE MEMORIAL HOSPITAL PART V, SECTION B, LINE 6A: RURAL HEALTH CLINICS, ALL LOCAL PHYSICIANS AND OTHER COMMUNITY MEMBERS
BRECKINRIDGE MEMORIAL HOSPITAL PART V, SECTION B, LINE 6B: RURAL HEALTH CLINICS, ALL LOCAL PHYSICIANS AND OTHER COMMUNITY MEMBERS
BRECKINRIDGE MEMORIAL HOSPITAL PART V, SECTION B, LINE 11: FOR EACH OF THE PRIORITY AREAS IN THE MOST RECENT CHNA THE HOSPITAL WILL WORK WITH THE PHYSICIANS AND COMMUNITY TO: IDENTIFY ANY RELATED ACTIVITIES BEING CONDUCTED BY OTHERS IN THE COMMUNITY THAT COULD BE BUILT UPON; DEVELOP MEASUREABLE GOALS AND OBJECTIVES TO BE EFFECTIVE IN MEASURING THEIR EFFORTS; BUILD SUPPORT FOR THE INITIATIVES WITHIN THE COMMUNITY AND AMONG OTHER HEALTH CARE PROVIDERS. DEVELOP DETAILED WORK PLANS. THOSE ITEMS NOT ADDRESSED MAY BE ACTIVELY ADDRESSED BY ANOTHER COMMUNITY ORGANIZATION OR NOT BUDGETARY FEASIBLE AT THIS TIME.
BRECKINRIDGE MEMORIAL HOSPITAL "PART V, SECTION B, LINE 20E: THE FINANCIAL COUNSELOR FOLLOWS UP WITH EACH AND EVERY UNINSURED INDIVIDUAL AND DOCUMENTS EACH DATE OF SERVICE INCURRED. INDIVIDUALS ARE NOTIFIED OF OUR FINANCIAL AID POLICY. DETERMINATION OF FINANCIAL ASSISTANCE ELIGIBILITY IS DOCUMENTED. WE HAVE AN EARLY OUT VENDOR THAT CALLS ON ALL BALANCES (UNINSURED AND AFTER INSURANCE SELF-PAY). WE ALSO MEET ALL REQUIREMENTS SET FORTH BY 501(R). ALL STATEMENTS INCLUDED A PLAIN LANGUAGE SUMMARY OF THE FAP. THE THIRD STATEMENT HAS THE ""ECA NOTICE THAT EXPLAINS THE BALANCE WILL BE PLACED WITH A COLLECTOR."
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Supplemental Information
PART I, LINE 7: BRECKINRIDGE HEALTH UTILIZES A COST ACCOUNTING SYSTEM THAT IDENTIFIES THE COST OF DELIVERING CARE AT THE INDIVIDUAL PROCEDURE AND SUPPLY LEVEL FOR DIRECT COSTS AND THEN ALLOCATES OVERHEAD COSTS. COSTS ARE DETERMINED FOR EACH PATIENT BASED UPON THE SPECIFIC PROCEDURES PERFORMED AND SUPPLIES USED FOR EACH PATIENT.
PART I, LN 7 COL(F): A SEPARATE FOOTNOTE FOR BAD DEBT EXPENSE IS NOT INCLUDED IN THE AUDITEDFINANCIAL STATEMENTS. BAD DEBT IS DETERMINED BY REVIEWING ACCOUNTS OWED AND REVIEWING WHICH PROGRAMS ARE AVAILABLE TO THOSE PATIENTS WHO CANNOT PAY THEIR BILL. ONCE A REVIEW IS COMPLETED AND PATIENTS WHO ARE NOT ELIGIBLE FOR OTHER PROGRAMS ARE IDENTIFIED THE FACILITY ATTEMPTS TO COLLECT THE UNPAID BALANCE. ONCE ALL COLLECTION EFFORTS HAVE BEEN EXHAUSTED THE FACILITY DETERMINES THE AMOUNTS THAT ARE UNCOLLECTIBLE AND WRITES THOSE BALANCES OFF.
PART III, LINE 2: BAD DEBT IS DETERMINED TO BE 90% OF THE SELF-PAY ACCOUNTS RECEIVABLE. THIS IS BASED UPON HISTORIC TRENDS.
PART III, LINE 3: THE FINANCIAL COUNSELOR FOLLOWS UP WITH EACH AND EVERY UNINSURED INDIVIDUAL TO ASSIST WITH DETERMINING MEDICAID AND FINANCIAL ASSISTANCE ELIGIBILITY. IN SOME INSTANCES, THE PATIENT IS NONCOMPLIANT WITH PROVIDING THE NEEDED DOCUMENTATION. ALSO, WHEN PATIENTS GO THROUGH THE ER AFTER HOURS, THE FINANCIAL COUNSELOR IS NOT ABLE TO MEET WITH THE PATIENT AT THAT TIME. SHE DOES FOLLOW UP AFTER THE ER VISIT TO DETERMINE FINANCIAL ASSISTANCE ELIGIBILITY, BUT SINCE IT IS AFTER THE FACT SOME COULD SLIP THROUGH THE CRACKS. WE ARE CONSTANTLY TRYING TO IMPROVE OUR PROCESS WITH THE GOAL OF CAPTURING 100% ELIGIBILITY. BASED ON DEMOGRAPHICS AND INCOME LEVELS, $62,189 IS THE ESTIMATED AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE FINANCIAL ASSISTANCE POLICY.
PART III, LINE 8: THE ORGANIZATION IS A CRITICAL ACCESS HOSPITAL SO IT DOES NOT HAVE A MEDICARE SURPLUS OR SHORTFALL.
PART III, LINE 9B: COLLECTION PRACTICES ARE THE SAME FOR THOSE WHO QUALIFY FOR ASSISTANCE AS FOR THOSE WHO DO NOT. THE FINANCIAL COUNSELOR FOLLOWS UP WITH EACH AND EVERY UNINSURED INDIVIDUAL TO ASSIST WITH DETERMINING MEDICAID AND FINANCIAL ASSISTANCE ELIGIBILITY. BEFORE ANY ACCOUNT IS SENT TO COLLECTIONS, IT IS REVIEWED FOR DSH FUNDS AND CHARITY CARE.
PART VI, LINE 2: EVERY THREE YEARS THE HOSPITAL DOES A COMMUNITY SURVEY. WE CONTACT RESIDENTS OF OUR SERVICE AREA TO GET THEIR FEELING ABOUT THE HOSPITAL AND WHAT IS NEEDED IN OUR COMMUNITY. OUR BOARD AND EMPLOYEES ALSO RELAY TO THE FACILITY WHAT IS NEEDED. THE ORGANIZATION'S EXPLICIT PURPOSE IS TO CONTINUALLY REDUCE THE BURDEN OF ILLNESS, INJURY DISABILITY AND TO IMPROVE THE HEALTH AND FUNCTIONING OF THE PEOPLE OF THIS COMMMUNITY.
PART VI, LINE 3: AT TIME OF REGISTRATION THE FACILITY ADMISSIONS PERSONNEL DISCUSS WITH THE PATIENTS COVERAGE THEY MAY HAVE. FOR THOSE PATIENTS WHO DO NOT HAVE 3RD PARTY COVERAGE, THE POTENTIAL PROGRAMS ARE DISCUSSED. FACILITY COLLECTS INFORMATION AND THEN ASSISTS PATIENTS IN APPLYING FOR ASSISTANCE. ALL PRIVATE PATIENTS ARE ALSO SCREENED FOR STATE PROGRAMS.
PART VI, LINE 4: BRECKINRIDGE HEALTH IS A CRITICAL ACCESS HOSPITAL LOCATED IN HARDINSBURG, KENTUCKY. THE FACILITY HAS 25 MEDICAL/SURGICAL BEDS AND 18 EXTENDED CARE/SKILLED NURSING BEDS. THE HOSPITAL SERVES BRECKINRIDGE COUNTY AND PORTIONS OF OHIO, MEADE, GRAYSON AND HANCOCK COUNTIES. THE HOSPITAL WAS FOUNDED IN 1947.
PART VI, LINE 5: THE ORGANIZATION'S EXPLICIT PURPOSE IS TO CONTINUALLY REDUCE THE BURDEN OF ILLNESS, INJURY DISABILITY AND TO IMPROVE THE HEALTH AND FUNCTIONING OF THE PEOPLE OF THIS COMMUNITY. THE BOARD OF DIRECTORS IS COMPRISED OF COMMUNITY MEMBERS WHO REPRESENT THE WHOLE COMMUNITY. THIS GROUP ALONG WITH HOSPITAL MANAGEMENT, EMPLOYEES, AND PHYSICIANS UNDERSTANDS THE COMMUNITY EXPECTS THE ORGANIZATION TO PROVIDE HIGH QUALITY HEALTHCARE. ALL OF THE PARTIES UNDERSTAND THAT A DELICATE BALANCE IS REQUIRED TO MEET FISCAL NEEDS OF THE COMMUNITY AND TO PROVIDE HEALTHCARE TO ALL MEMBERS OF THE COMMUNITY. THE GROUP STRIVES CONSTANTLY TO MEET BOTH RESPONSIBILITIES. BRECKINRIDGE HEALTH OFFERS MANY EDUCATIONAL PROGRAMS ON DIABETES AWARENESS AND MANAGEMENT, HEALTHY HABITS, NUTRITION, CPR, SPORTS INJURY PREVENTION, FLU PREVENTION, ETC. OUR TRANQUILITY DEPARTMENT ALSO HOSTED SEVERAL LUNCH AND LEARNS WHERE WE EDUCATED THE COMMUNITY ABOUT SEVERAL TOPICS SUCH AS SOCIAL MEDIA AND YOUR WELL-BEING, NUTRITION, AND WEIGHT LOSS. WE ACTIVELY SUPPORT POCKETFUL OF HOPE (LOCAL CANCER CHARITY) AND COWBOYS FOR KIDS (CHILDREN'S CANCER CHARITY). ANNUALLY, WE HOLD A BACK 2 SCHOOL SUPPLY DRIVE TO ASSIST LOW INCOME CHILDREN AND THE SCHOOL SYSTEM WITH MUCH NEEDED SCHOOL SUPPLIES. WE DONATE FIRST AID KITS FOR ALL OF THE LOCAL SCHOOL FESTIVALS. WE PARTICIPATED IN THE ENGAGE AT EVERY AGE WITH THE LOCAL LIBRARY TO ENCOURAGE ACTIVE PARTICIPATION IN THE LIVES OF YOUNG CHILDREN. WE ALSO PARTICIPATED IN THE BRECKINRIDGE COUNTY COMMUNITY-WIDE BABY SHOWER TO PROVIDE BABY SUPPLIES TO EXPECTING MOMS. WE ALSO PARTNERED WITH A LOCAL GYM TO START A WALKING GROUP TO ENCOURAGE EXERCISE AND HEALTHY HABITS. WE ASSIST OUR LOCAL SCHOOL TEAMS BY MAKING OUR DIRECTOR OF PHYSICAL THERAPY AVAILABLE TO THEM AS WELL AS PROVIDING FREE SPORTS PHYSICALS. WE REGULARLY PUBLISH ARTICLES ON FACEBOOK TO EDUCATE THE COMMUNITY ON HEALTH AND WELLNESS. WE PARTICIPATE IN THE COMMUNITY CARE COORDINATION TASK FORCE, MONTHLY DIABETES SUPPORT GROUP, BRECKINRIDGE COUNTY COALITION, CHAMBER OF COMMERCE, CAREER FAIRS AT THE LOCAL SCHOOLS, AND THE PHANTOM PROJECT, WHICH REACHED OVER 100,000 PEOPLE ACROSS THE COUNTRY. THE PHANTOM PROJECT EDUCATED THE COMMUNITY ON THE DANGERS OF DISTRACTED DRIVING. BRECKINRIDGE HEALTH ALSO STARTED A YOUTUBE CHANNEL TO SPOTLIGHT SEVERAL SERVICES WE OFFER AND TO EDUCATE THE COMMUNITY. WE PROVIDE HEALTH INFORMATION AND BLOOD PRESSURE CHECKS AT LOCAL 5KS, COMMUNITY APPRECIATION EVENTS, THE COUNTY FAIR, AND THE LOCAL HOE DOWN DAY. WE PROVIDE GUEST SPEAKERS TO LOCAL EVENTS AS WELL.
