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Magee Benevolent Association
Magee, MS 39111
| Bed count | 64 | Medicare provider number | 250124 | 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 $ 20,921,008 Total amount spent on community benefits as % of operating expenses$ 3,147,715 15.05 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 752,353 3.60 %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$ 2,395,362 11.45 %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.$ 0 0 %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$ 2,785,684 13.32 %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$ 783,336 28.12 %- 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? 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? YES
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 $ 14485091 including grants of $ 0) (Revenue $ 19582264) MAGEE GENERAL HOSPITAL OFFERS A VARIETY OF MEDICAL SERVICES THAT ARE DESIGNED TO MEET HEALTHCARE NEEDS OF THE SURROUNDING COMMUNITY. THIS SERVICE IS ACCOMPLISHED THROUGH THE OPERATION OF A FULL SERVICE INPATIENT, OUTPATIENT, AND EMERGENCY CARE FACILITY.
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Facility Information
MAGEE GENERAL HOSPITAL PART V, SECTION B, LINE 5: AS PART OF THE COMMUNITY HEALTH NEEDS ASSESSMENT, MAGEE BENEVOLENT ASSOCIATION ASKED VARIOUS LEADERS OF THE COMMUNITY TO ATTEND AND PARTICIPATE IN COMMUNITY MEETINGS TO OBTAIN THEIR INPUT REGARDING HEALTHCARE IN THE AREA. INVITEES INCLUDED CHIEF OF POLICE, SUPERVISORS, MINISTERS, HEALTHCARE CLINIC PROFESSIONALS, PHYSICIANS, AND MAYORS.SEE COMMUNITY HEALTH NEEDS ASSESSMENT FOR ADDITIONAL INFORMATION:HTTPS://WWW.MGHOSP.ORG/DOCS/2018_SIMPSON_AND_SMITH_COUNTIES_CHNA.PDF
MAGEE GENERAL HOSPITAL PART V, SECTION B, LINE 11: SEE IMPLEMENTATION STRATEGY ON PAGE 54:HTTPS://MGHOSP.ORG/WP-CONTENT/UPLOADS/2022/03/MAGEE-GENERAL-HOSPITAL-CHNA-2021-FINAL-VERSION.PDF
MAGEE GENERAL HOSPITAL PART V, SECTION B, LINE 16J: FREE CARE IS DETERMINED BY THE CRITERIA OUTLINED IN THE FINANCIAL ASSISTANCE POLICY. DETERMINATIONS ARE THEN MADE BY A COMMITTEE. THE POLICY IS OFFERED TO PRIVATE PAY PATIENTS AND IS ALSO AVAILABLE ON REQUEST. EACH PATIENT SEEKING CHARITY/FREE CARE MUST APPLY, PROVIDE DOCUMENTATION AND UNDERGO REVIEW ON A CASE BY CASE BASIS BY THE HOSPITAL'S CHARITY COMMITTEE.
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Supplemental Information
PART I, LINE 3C: IN ORDER FOR PATIENTS TO QUALIFY FOR CHARITY CARE, THEY MUST MEET THE FOLLOWING CRITERIA: PATIENT HAS NO INSURANCE; PATIENT SUBMITS DOCUMENTATION SHOWING THEY EARN LESS THAN 125% OF FEDERAL POVERTY LEVEL; PATIENT MAY QUALIFY IF THEY HAVE EXHAUSTED THEIR MEDICAID DAYS.
PART I, LINE 7: COST TO CHARGE RATIO WAS DERIVED FROM WORKSHEET 2.
PART I, LINE 7G: COSTS ASSOCIATED WITH PHYSICIAN CLINICS ARE INCLUDED IN THE SUBSIDIZED HEALTH COST.
PART I, LN 7 COL(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 $2,785,684.
PART III, LINE 4: BAD DEBT EXPENSE IS REFLECTED AS THE AMOUNT OF BAD DEBT EXPENSE ON THE AUDITED INCOME STATEMENT. THE FOOTNOTE IN THE FINANCIAL STATEMENTS REFLECTS - PATIENT ACCOUNTS RECEIVABLE ARE REPORTED AT NET REALIZABLE VALUE. IN EVALUATING THE COLLECTABILITY OF ACCOUNTS RECEIVABLE, THE HOSPITAL ANALYZES ITS HISTORICAL EXPERIENCE AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE HOSPITAL ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY). FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THRID-PARTY COVERAGE EXISTS FOR PART OF THE BILL), THE HOSPITAL RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES, IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTIONS EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. THE HOSPITAL'S ALLOWANCE FOR DOUBTFUL ACCOUNTS WAS $4,076,043 AS OF DECEMBER 31, 2021.
PART III, LINE 9B: MAGEE GENERAL HOSPITAL DOES NOT SEEK COLLECTIONS FROM PATIENTS WHO QUALIFY FOR CHARITY CARE.
PART VI, LINE 2: MAGEE GENERAL HOSPITAL CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT DURING 2021. THE CNHA CAN BE ACCESSED AT:HTTPS://MGHOSP.ORG/WP-CONTENT/UPLOADS/2022/03/MAGEE-GENERAL-HOSPITAL-CHNA-2021-FINAL-VERSION.PDF
PART VI, LINE 3: PATIENTS WHO MAY QUALIFY FOR CHARITY CARE ASSISTANCE ARE INFORMED BY AN ON-SITE FINANCIAL COUNSELOR OR ANOTHER STAFF MEMBER OF THE AVAILABILITY OF THE PROGRAM.
PART VI, LINE 4: THE COMMUNITY SERVED BY THE HOSPITAL, INCLUDING GEOGRAPHIC AND DEMOGRAPHIC AREAS, IS ADDRESSED IN THE COMMUNITY HEALTH NEEDS ASSESSMENT CONDUCTED DURING 2021. THE CHNA CAN BE ACCESSED AT:HTTPS://MGHOSP.ORG/WP-CONTENT/UPLOADS/2022/03/MAGEE-GENERAL-HOSPITAL-CHNA-2021-FINAL-VERSION.PDFPART VI, LINE 5:A MAJORITY OF THE ORGANIZATION'S GOVERNING BODY AND DIRECTORS ARE CITIZENS OF SIMPSON OR SURROUNDING COUNTIES. MAGEE GENERAL HOSPITAL IS COMMITTED TO PROVIDE EXCELLENT HEALTHCARE FOR THE AREA BY ENSURING THE BEST QUALITY SERVICES AND CONTINUING TO EXPAND THE PROFESSIONAL SERVICES OF NUMEROUS GENERAL PRACTITIONERS AND SPECIALTY PHYSICIANS. MAGEE GENERAL HOSPITAL HAS RECENTLY EXPANDED TO INCLUDE AN UPDATED LAB AND ADDITIONAL PHYSICIANS AND STAFF. THE NEW MEDICAL TOWERS OR TUSCAN COURT IS NEXT DOOR TO THE HOSPITAL AND INCLUDES MULTIPLE MEDICAL CLINICS AND PROVIDERS. NUMEROUS SERVICES HAVE BEEN ADDED TO SERVE THE COMMUNITY AND SURROUNDING AREAS.
