Community Benefit Insight - Tax-exempt hospital

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Kings Daughters Medical Center

Kings Daughters Medical Center

427 Highway 51 North
Brookhaven, MS 39601

Bed count	122	Medicare provider number	250057	Member of the Council of Teaching Hospitals	NO	Children's hospital	NO

EIN: 640333594

Display data for year:

Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)

1.56%

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.
Amount spent in the following IRS community benefit categories:

Financial Assistance at cost as % of operating expenses	$ 1,695,808 1.55 %
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 expenses Note: these two community benefit categories are reported together on the Schedule H, part I, line 7e.	$ 2,100 0.00 %
Cash and in-kind contributions for community benefit* as % of operating expenses	$ 11,004 0.01 %
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	$ 10,053,478 9.20 %
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	$ 4,021,391 40.00 %

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:
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.
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.
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.

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 $ 88766465 including grants of $ 6000) (Revenue $ 103190049)
INPATIENT CARE: DURING FY 2022, KINGS DAUGHTERS MEDICAL CENTER PROVIDED HEALTHCARE SERVICES TO ALL PERSONS SEEKING CARE. TOTAL ADMISSIONS 2,137 ; PATIENT DAYS 6,508 ; DELIVERED BABIES 690; PERFORMED SURGERIES 5,691; TREATED EMERGENCY ROOM VISITS 23,906; MEDICAL CLINIC VISITS 20,721; PEDIATRIC CLINIC VISITS 23,933; ORTHO CLINIC VISITS 8,618; SPECIALTY CLINIC VISITS 17,057; VISION CENTER VISITS 3,363 AND PROVIDED CARE TO 97,030 OUTPATIENTS. CHARITY SERVICES PROVIDED AMOUNTED TO $4,839,273 WHILE UNCOLLECTIBLE ACCOUNTS APPROXIMATED $10,053,478.

4B (Expenses $ 110955 including grants of $ 0) (Revenue $ 0)
PATIENT EDUCATION: COMMUNITY EDUCATION AND HEALTH SCREENINGS EVENTS FOR CHILDBIRTH CLASSES, CPR, DIABETES MANAGEMENT, BLOOD PRESSURE SCREENINGS, AND OTHER HEALTH SCREENINGS WERE PROVIDED FREE OR AT MINIMAL COST.

Facility Information

Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.

KING'S DAUGHTER MEDICAL CENTER
PART V, SECTION B, LINE 5: AS PART OF THE MOST RECENT COMMUNITY HEALTH NEEDS ASSESSMENT, COMMUNITY INPUT WAS OBTAINED FROM AN ADVISORY GROUP OF 66 LOCAL RESIDENTS WITH WHOM WERE SELECTED ACCORDING TO CRITERIA REQUIRED BY THE FEDERAL GUIDELINES AND THE HOSPITAL'S DESIRE TO REPRESENT THE REGION'S GEOGRAPHICALLY AND ETHNICALLY DIVERSE POPULATION.THE COMMUNITY HEALTH NEEDS ASSESSMENT CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDFTHE IMPLEMENTATION STRATEGY CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDF

KING'S DAUGHTER MEDICAL CENTER
PART V, SECTION B, LINE 6B: QUORUM HEALTH RESOURCES

KING'S DAUGHTER MEDICAL CENTER
PART V, SECTION B, LINE 11: KDMC ADDRESSED ALL SIGNIFICANT NEEDS DURING THE RECENT CHNA. THE SIGNIFICANT NEEDS THAT THE HOSPITAL IS ADDRESSING INCLUDE: HEALTHCARE DISPARTIES, EDUCATION AND PREVENTION (INCLUDING HEART DISEASE AND DIABETES, WHICH WERE DETERMINED TO BE LEADING CAUSES OF DEATH IN THE AREA), DRUG/SUBSTANCE ABUSE, AND BEHAVIORAL HEALTH/SUICIDE. THE COMMUNITY HEALTH NEEDS ASSESSMENT CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDFTHE IMPLENTATION STRATEGY CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDF

KING'S DAUGHTER MEDICAL CENTER
PART V, SECTION B, LINE 16J: FINANCIAL BROCHURES ARE GIVEN OUT TO EACH PATIENT AT REGISTRATION. THE BROCHURES ARE PLACED IN THE WAITING ROOMS, AT PHYSICIAN OFFICES AND GIVEN OUT TO THE COMMUNITY THROUGH CHURCHES, SERVICE ORGANIZATIONS, AND EMPLOYEES TAKING TO FRIENDS. FINANCIAL COUNSELING IS PROVIDED UPON REGISTRATION AND/OR DISCHARGE. A MESSAGE IS ON STATEMENTS AND LETTERS LETTING PATIENTS KNOW WHERE TO CALL TO GET FINANCIAL ASSISTANCE INFORMATION. SIGNS ARE POSTED AT ALL REGISTRATION AREAS AND WAITING ROOMS TELLING PATIENTS, VISITORS, ETC. WHERE TO CALL FOR FINANCIAL ASSISTANCE.THE FAP CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/PATIENTS-VISITORS/PATIENT-FINANCIAL-RESOURCES/THE FAP APPLICATION CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/PATIENTS-VISITORS/PATIENT-FINANCIAL-RESOURCES/FINANCIAL-ASSISTANCE-APPLICATION-KDMC-BROOKHAVEN-MS/THE FAP PLAIN LANGUAGE SUMMARY CAN BE ACCESSED AT:HTTPS://WWW.KDMC.ORG/PATIENTS-VISITORS/PATIENT-FINANCIAL-RESOURCES/

KING'S DAUGHTER MEDICAL CENTER
PART V, SECTION B, LINE 20E: ALL PATIENTS ARE ASKED AT TIME OF REGISTRATION IF THEY ARE INTERESTED IN FILLING OUT A FINANCIAL ASSISTANCE APPLICATION. THEY EACH FILL OUT AN APPLICATION ACCORDING TO SIZE OF FAMILY, INCOME AND ANY OTHER INFORMATION REQUIRED. A LETTER IS SENT OUT TELLING THE PERSON IF THEY QUALIFY OR NOT OR IF ANY FURTHER INFORMATION IS NEEDED. A LETTER GOES OUT AT 240 DAYS TO INFORM THEM THAT THE TIME FOR QUALIFYING IS AT AN END. NO ONE IS TURNED OUT TO COLLECTIONS UNTIL A TIME OF 121 DAYS HAVE PASSED.

Supplemental Information

Schedule H (Form 990) Part VI

PART I, LINE 7:
MEDICARE COST-TO-CHARGE RATIO ONLY.

PART I, LINE 7, COLUMN (F):
THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25(A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $10,053,478.

PART II, COMMUNITY BUILDING ACTIVITIES:
KDMC ENCOURAGES ALL MANAGERS TO PARTICIPATE IN AREA SERVICE ORGANIZATIONS IN ORDER TO PROVIDE COMMUNITY ACCESS POINTS AND TO SOLICIT ADDITIONAL SUGGESTIONS FOR IMPROVING OUR SERVICE TO THE COMMUNITY AND PROVIDE FOR UNMET NEEDS. KDMC SPONSORS AND ENCOURAGES STAFF TO PARTICIPATE IN A VARIETY OF COMMUNITY EVENTS - RELAY FOR LIFE, EXCHANGE CLUB FAIR, THINK PINK EVENTS, ETC.

PART III, LINE 4:
BAD DEBT EXPENSE IS REPORTED AS AMOUNT ON AUDITED FINANCIAL STATEMENTS. BAD DEBT THAT WOULD HAVE QUALIFIED FOR CHARITY CARE, IF FINANICAL INFORMATION WAS AVAILABE TO VERIFY, IS ESTIMATED AT 40%.NOTE 2 OF THE FINANCIAL STATEMENTS DETAILS THE ORGANIZATION'S REPORTING FOR NET PATIENT SERVICE AND PATIENT ACCOUNTS RECEIVABLE STARTING ON PAGE 10 OF THE ATTACHED FINANCIAL STATEMENTS. IT IS THE POLICY OF KDMC TO PROVIDE CHARITY ADJUSTMENT RELIEF TO ALL PERSONS THAT HAVE DOCUMENTED NEED FOR CHARITY CONSIDERATION. WE ATTEMPT, WITH EACH CONTACT TO COLLECT FROM THOSE PATIENTS WHO EXPRESS DIFFICULTY IN PAYING THEIR OBLIGATION, TO ACQUIRE DOCUMENTATION THAT WILL ALLOW US TO VERIFY THAT THEY DO, IN FACT, QUALIFY FOR CHARITY. MOST OF THESE PATIENTS WILL NOT PROVIDE ANY DOCUMENTATION THAT WILL ALLOW THAT DETERMINATION TO BE MADE. WE RESEARCH MANY OF THESE ACCOUNTS NOTING THAT THE PATIENT IS NOT EMPLOYED AND, BASED ON THAT DETERMINATION, FEEL THAT AT LEAST 40% OF OUR BAD DEBTS COULD BE CLASSIFIED AS CHARITY IF WE COULD PERSUADE THE PATIENT TO COMPLETE THE CHARITY APPLICATION AND SUBMIT SOME MINIMAL DOCUMENTATION. IT IS OUR OPINION THAT MOST OF THESE PATIENTS ARE NOT SUBMITTING APPLICATIONS OR DOCUMENTATION BECAUSE THEY ARE AWARE THAT, DUE TO THEIR LACK OF EMPLOYMENT AND/OR SIGNIFICANT ASSETS, WE WILL HAVE NO LEGAL RECOURSE FOR COLLECTING THE BALANCE DUE. IN FEBRUARY 2013 THE CHARITY POLICY WAS UPDATED TO ALLOW ACCOUNTS TO BE CLASSIFIED AS CHARITY BASED ON THE NEW SOFTWARE THAT WAS INSTALLED. THIS SOFTWARE HELPS TO IDENTIFY PATIENTS WHO MAY QUALIFY FOR ASSISTANCE. WHEN WE UPDATED THE POLICY TO ALLOW THE HOSPITAL TO TAKE A SIGNED AFFIDAVIT FOR THOSE PEOPLE WHO DO NOT WORK AND DO NOT FILE INCOME TAX IT HAS SHOWN TO QUALIFY MANY MORE PATIENTS WHO WOULD NOT OR COULD NOT BRING THE REQUIRED FINANICAL INFORMATION BACK TO THE FACILITY. THIS IS DONE AT TIME OF SERVICE SINCE MANY OF OUR PATIENTS DO NOT HAVE THE RESOURCES TO PAY. WE HAVE BEGUN A PROGRAM TO EDUCATE THE COMMUNITY BY PUTTING THE FINANCIAL ASSISTANCE APPLICATION ON OUR WEBSITE, NOTICES OF OUR PROGRAM IN THE NEWSPAPER AND WITH OTHER COMMUNITY PROGRAMS SUCH AS OUTREACH MINISTRIES AND LOCAL CHURCHES. SIGNS ARE POSTED IN DIFFERENT AREAS OF THE FACILITY AND PAMPHLETS ARE AVAILABLE TO THE PUBLIC.

PART III, LINE 9B:
THE HOSPITAL PROVIDES SERVICES WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES TO PATIENTS WHO MEET THE CRITERIA OF ITS CHARITY CARE POLICY. THE CRITERIA FOR CHARITY CARE CONSIDERS ITEMS SUCH AS FAMILY INCOME, NET WORTH, EXTENT OF FINANCIAL OBLIGATIONS FOR HEALTHCARE SERVICES, ETC. THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY FOR CHARITY CARE. COLLECTION PRACTICES FOR NON-CHARITY PATIENTS INCLUDE LETTERS, PHONE CALLS AND OTHER FOLLOW-UP EFFORTS. GUARANTORS WITH JOBS OR ASSETS ARE PURSUED IN JUSTICE OR CIRCUIT COURT WITH JUDGEMENTS AND GARNISHMENTS WHEN REQUIRED.

PART VI, LINE 2:
SURVEYS ARE CONDUCTED ON ALL DISCHARGED PATIENTS INCLUDING QUESTIONS SOLICITING FEEDBACK FROM THEM ON ADDITIONAL NEEDS NOT BEING MET BY THE HOSPITAL. CONSULTANTS ARE UTILIZED TO PROVIDE PHYSICAN NEEDS ASSESSMENTS IN THE SERVICE AREA BASED ON DEMOGRAPHICS AND OTHER PERTINENT INFORMATION. THE COMMUNITY HEALTH NEEDS ASSESSMENT CAN BE ACCESSED AT:HTTPS://1TJZFX3MXEN22J345G271390-WPENGINE.NETDNA-SSL.COM/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDFTHE IMPLEMENTATION STRATEGY CAN BE ACCESSED AT:HTTPS://1TJZFX3MXEN22J345G271390-WPENGINE.NETDNA-SSL.COM/WP-CONTENT/UPLOADS/2022/01/KINGS-DAUGHTERS-MEDICAL-CENTER-2021-CHNA-REPORT-.PDF

PART VI, LINE 3:
NOTICES RELATED TO FINANCIAL ASSISTANCE ARE POSTED IN ALL ADMISSION AREAS. A MASH (MEDICAL ASSISTANCE SERVICES FOR HEALTHCARE) COORDINATOR IS ON SITE DURING REGULAR BUSINESS HOURS TO ASSIST SELF-PAY PATIENTS IN DETERMINING THEIR ELIGIBILITY FOR GOVERNMENT ASSISTANCE AND HELP IS PROVIDED IN GETTING QUALIFIED. PATIENT ACCOUNT REPS AND COLLECTIONS STAFF ASSIST ALL PATIENTS WITH REFERRALS.

PART VI, LINE 4:
THE HOSPITAL SERVES ALL PERSONS WITHIN OUR SERVICE AREA, PRIMARILY LINCOLN COUNTY, BUT INCLUDING THE SURROUNDING AREAS IN FRANKLIN, LAWRENCE, COPIAH AND PIKE COUNTIES. KDMC IS THE ONLY HOSPITAL IN LINCOLN COUNTY. THE SURROUNDING COUNTIES HAVE COUNTY OWNED HOSPITAL FACILITIES WHOSE SERVICES ARE NOT AS COMPREHENSIVE AS KDMC.

PART VI, LINE 5:
1) KDMC'S GOVERNING BOARD IS SELECTED BY THE WILLING HEARTS CIRCLE, A SELF-PERPETUATING GROUP OF INTERESTED COMMUNITY LEADERS, NONE OF WHICH ARE EMPLOYEES, CONTRACTORS OR FAMILY MEMBERS THEREOF AND CONSISTS OF WHC MEMBERS AND AREA BUSINESS LEADERS. 2) KDMC EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY WHO REQUEST SUCH MEMBERSHIP. 3) KDMC IS A NOT-FOR-PROFIT ORGANIZATION THAT REINVESTS ALL SURPLUS FUNDS TO NEW EQUIPMENT AND FACILITIES.

Operating expenses	$ 109,239,646
Total amount spent on community benefits as % of operating expenses	$ 1,708,912 1.56 %