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Mackinac Straits Health System Inc
St Ignace, MI 49781
| Bed count | 15 | Medicare provider number | 231306 | 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 $ 59,793,210 Total amount spent on community benefits as % of operating expenses$ 3,392,572 5.67 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 377,884 0.63 %Medicaid as % of operating expenses$ 2,304,071 3.85 %Costs of other means-tested government programs as % of operating expenses$ 0 0 %Health professions education as % of operating expenses$ 218,825 0.37 %Subsidized health services as % of operating expenses$ 465,352 0.78 %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.$ 20,440 0.03 %Cash and in-kind contributions for community benefit* as % of operating expenses$ 6,000 0.01 %Community building*
as % of operating expenses$ 3,560 0.01 %- * = CBI denoted preventative categories
- Community building activities details:
Did tax-exempt hospital report community building activities? YES Number of activities or programs (optional) 45 Physical improvements and housing 0 Economic development 3 Community support 4 Environmental improvements 2 Leadership development and training for community members 0 Coalition building 18 Community health improvement advocacy 12 Workforce development 6 Other 0 Persons served (optional) 442 Physical improvements and housing 0 Economic development 18 Community support 18 Environmental improvements 16 Leadership development and training for community members 0 Coalition building 36 Community health improvement advocacy 24 Workforce development 330 Other 0 Community building expense
as % of operating expenses$ 3,560 0.01 %Physical improvements and housing as % of community building expenses$ 0 0 %Economic development as % of community building expenses$ 360 10.11 %Community support as % of community building expenses$ 300 8.43 %Environmental improvements as % of community building expenses$ 250 7.02 %Leadership development and training for community members as % of community building expenses$ 0 0 %Coalition building as % of community building expenses$ 1,400 39.33 %Community health improvement advocacy as % of community building expenses$ 250 7.02 %Workforce development as % of community building expenses$ 1,000 28.09 %Other as % of community building expenses$ 0 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$ 1,748,679 2.92 %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$ 1,043,050 59.65 %- 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 Not 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? 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 $ 51025783 including grants of $ 0) (Revenue $ 60839118) MACKINAC STRAITS HEALTH SYSTEM INC. OPERATES A 15-BED ACUTE CARE FACILITY, A 48-BED LONG-TERM CARE UNIT, AND SEVERAL PHYSICIAN CLINICS IN MACKINAC COUNTY, MICHIGAN. THE HEALTH SYSTEM PROVIDES COMPREHENSIVE INPATIENT, OUTPATIENT, EMERGENCY, AND PHYSICIAN SERVICES TO THE RESIDENTS OF MACKINAC COUNTY AND THE SURROUNDING AREAS.
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Facility Information
MACKINAC STRAITS HEALTH SYSTEM, INC. PART V, SECTION B, LINE 5: KEY INFORMATIONAL INTERVIEWS WERE CONDUCTED WITH MEMBERS OF THE COMMUNITY SERVED BY MACKINAC STRAITS HEALTH SYSTEM. THESE INDIVIDUALS WERE IDENTIFIED BY THE COMMITTEE BASED ON THEIR QUALIFICATIONS TO REPRESENT THE BROAD INTEREST OF THE COMMUNITY SERVED. GENERALLY, THE INTERVIEWEES INCLUDED PERSONS WITH SPECIAL KNOWLEDGE OR EXPERTISE IN PUBLIC HEALTH AND PERSONS WHO REPRESENT THE MEDICALLY UNDERSERVED AND VULNERABLE POPULATIONS.
MACKINAC STRAITS HEALTH SYSTEM, INC. PART V, SECTION B, LINE 7D: PART V, SECTION B, LINE 7A FULL WEBSITE ADDRESS IS: HTTP://MACKINACSTRAITSHEALTH.ORG/ABOUT-US/COMMUNITY-NEEDS-ASSESSMENT.HTMLPART V, SECTION B, LINE 10A FULL WEBSITE ADDRESS IS: HTTP://MACKINACSTRAITSHEALTH.ORG/ABOUT-US/COMMUNITY-NEEDS-ASSESSMENT.HTML
MACKINAC STRAITS HEALTH SYSTEM, INC. PART V, SECTION B, LINE 11: THE FOLLOWING NEEDS WERE IDENTIFIED DURING THE CHNA CONDUCTED IN MARCH 2022 (TAX YEAR 2021): MENTAL HEALTH / BEHAVIORAL HEALTH SERVICES, SUBSTANCE USE DISORDER, AWARENESS OF AVAILABLE PROGRAMS AND SERVICES.MENTAL HEALTH / BEHAVIORAL HEALTH SERVICES :-PROVIDE EDUCATION TO PROVIDERS ON SCREENING TOOLS FOR BEHAVIORAL HEALTH-PROVIDE EDUCATION TO PROVIDERS ON PROPER REFERRALS FOR BEHAVIORAL HEALTH-PROVIDE EDUCATION TO PROVIDERS ON TREATMENT OPTIONS FOR BEHAVIORAL HEALTH-PROVIDE EDUCATION TO PROVIDERS ON AVAILABLE MENTAL/BEHAVIORAL HEALTH RESOURCES-PROVIDE EDUCATION TO THE COMMUNITY ON AVAILABLE RESOURCES VIA SOCIAL MEDIA-RESEARCH POTENTIAL FUNDING OPTIONS FOR TREATMENT AND SERVICESSUBSTANCE USE DISORDER:- PROMOTE DISCUSSION OF COMMUNITY NEEDS AND POSSIBLE SOLUTIONS BY COORDINATING WITH LOCAL, REGIONAL, AND STATE RESOURCES- PROMOTE SUBSTANCE USE DISORDER AWARENESS AND RESOURCES ON SOCIAL MEDIA- RESEARCH POTENTIAL FUNDING OPTIONS FOR TREATMENT OF SUBSTANCE USE DISORDERS SERVICES AWARENESS OF AVAILABLE PROGRAMS AND SERVICES:- PROMOTE ROBUST HEALTH SYSTEM SOCIAL MEDIA PLATFORM- RESEARCH ADDITIONAL SOCIAL MEDIA PLATFORMS- PARTICIPATE IN COMMUNITY HEALTH FAIRS
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Supplemental Information
PART I, LINE 7: THE ORGANIZATION UTILIZES A COST TO CHARGE RATIO WHEN CALCULATING THE PERCENTAGE OF CHARITY CARE AND COMMUNITY BENEFIT PERCENTAGES.
PART I, LINE 7G: THE ENTIRE AMOUNT OF SUBSIDIZED HEALTH SERVICES IS FROM PHYSICIAN CLINICS.
PART II, COMMUNITY BUILDING ACTIVITIES: PROVIDED 24 HOUR EMERGENCY AND ESSENTIAL HEALTH CARE SERVICES TO RURAL COMMUNITY.
PART III, LINE 2: THE BAD DEBT EXPENSE AT COST IS CALCULATED USING THE COST TO CHARGE RATIO.
PART III, LINE 3: THE BAD DEBT EXPENSE IS CALCULATED UTILIZING ACTUAL WRITE-OFFS AND THE AMOUNTS THAT HAVE BEEN DETERMINED LIKELY TO BE WRITTEN OFF GIVEN PAST EXPERIENCE OF THE COLLECTION POSSIBILITIES. ALTHOUGH THERE ARE SOME AMOUNTS OF CHARITY CARE INCLUDED IN THIS AMOUNT, THERE IS NOT A CURRENT METHOD TO EASILY OBTAIN THE AMOUNT THAT SHOULD HAVE BEEN CHARITY CARE.
PART III, LINE 4: IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, THE ORGANIZATION ANALYZES PAST RESULTS AND IDENTIFIES TRENDS FOR EACH MAJOR PAYOR SOURCE OF REVENUE FOR THE PURPOSE OF ESTIMATING THE APPROPRIATE AMOUNTS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND THE PROVISION FOR BAD DEBTS. DATA IN EACH MAJOR PAYOR SOURCE IS REGULARLY REVIEWED TO EVALUATE THE ADEQUACY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. SPECIFICALLY, FOR RECEIVABLES RELATING TO SERVICES PROVIDED TO PATIENTS HAVING THIRD-PARTY COVERAGE, AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A CORRESPONDING PROVISION FOR BAD DEBTS ARE ESTABLISHED BASED ON HISTORICAL WRITE-OFF PERCENTAGES; FOR RECEIVABLES RELATING TO SELF-PAY PATIENTS, A PROVISION FOR BAD DEBTS IS MADE IN THE PERIOD SERVICES ARE RENDERED BASED ON EXPERIENCE INDICATING THE INABILITY OR UNWILLINGNESS OF PATIENTS TO PAY AMOUNTS FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE.
PART III, LINE 8: IT IS CONSIDERED COMMUNITY BENEFIT AS THE HOSPITAL IS REIMBURSED ON MEDICARE ALLOWABLE COSTS. MEDICARE ALLOWABLE COSTS ARE DEFINED BY MEDICARE. THEY DO NOT NECESSARILY CAPTURE ALL COSTS OF THE HOSPITAL PROVIDING SERVICES TO THE COMMUNITY. CONSEQUENTLY, THERE ARE COSTS NOT REIMBURSED BY EITHER PATIENT OR THE PROGRAM. MEDICARE ALLOWABLE COSTS ARE FROM THE MEDICARE COST REPORT.
PART VI, LINE 2: FEEDBACK FROM COMMUNITY MEMBERS VIA SURVEY AND PRESENTATIONS AT LOCAL ORGANIZATIONS.
PART VI, LINE 3: PAMPLETS AND OTHER LITERATURE AND SIGNAGE.
PART VI, LINE 4: MACKINAC COUNTY - A RURAL COUNTY IN MICHIGAN'S UPPER PENNINSULA. SEASONAL ECONOMY WITH HIGHER THAN AVERAGE UNEMPLOYMENT. AGING POPULATION WITH LARGE NUMBER OF NATIVE AMERICANS.
PART VI, LINE 5: A MAJORITY OF OUR ORGANIZATION'S GOVERNING BODY IS COMPRISED OF PERSONS WHO RESIDE IN THE PRIMARY SERVICE AREA. THE HOSPITAL EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY AND ALSO PROVIDES COURTESY PRIVILIGES TO ANY VISITING SPECIALISTS WHO ARE ALSO PROVIDED SPACE IN OUR BUILDINGS IN ORDER TO SEE THEIR PATIENTS.
