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Simpson Community Healthcare Inc
Mendenhall, MS 39114
| Bed count | 35 | Medicare provider number | 251317 | 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 $ 20,644,302 Total amount spent on community benefits as % of operating expenses$ 7,022,820 34.02 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 0 0 %Medicaid as % of operating expenses$ 487,833 2.36 %Costs of other means-tested government programs as % of operating expenses$ 3,589,287 17.39 %Health professions education as % of operating expenses$ 3,250 0.02 %Subsidized health services as % of operating expenses$ 2,914,344 14.12 %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$ 28,106 0.14 %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$ 2,127,628 10.31 %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$ 910,781 42.81 %- 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? 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 $ 14559296 including grants of $ 0) (Revenue $ 18673888) THE HOSPITAL PROVIDED A VARIETY OF SERVICES, INCLUDING ACUTE INPATIENT SERVICES, OUTPATIENT SERVICES, EMERGENCY ROOM SERVICES, CLINIC SERVICES, SWING BED SERVICES, SENIOR CARE SERVICES, AND SERVICES TO THE UNINSURED IN THE SURROUNDING AREAS.
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Facility Information
SIMPSON GENERAL HOSPITAL PART V, SECTION B, LINE 5: A BRIEF, 7-ITEM SURVEY WAS GIVEN TO COMMUNITY MEMBERS PARTICIPATING IN THE FOCUS GROUP OR KEY INFORMANT INTERVIEWS, PRIOR TO THEIR PARTICIPATION IN THE INTERVIEW OR FOCUS GROUP. PERSONALLY IDENTIFYING INFORMATION WAS NOT GATHERED AND RESPONDENTS WERE MADE AWARE OF THE ANONYMOUS AND CONFIDENTIAL TREATMENT OF THEIR RESPONSES. TO GATHER IMPORTANT INFORMATION AND OPINION ABOUT THE HEALTH NEEDS OF THE COMMUNITY, KEY INFORMANT INTERVIEWS WERE CONDUCTED WITH COMMUNITY LEADERS REPRESENTING VARIOUS ORGANIZATIONS EACH PLAYING AN IMPORTANT ROLE IN THE COMMUNITY. THESE INFORMANTS ARE WELL AWARE OF HEALTHCARE ISSUES FACING THOSE THEY SERVE. EACH INTERVIEW WAS STRUCTURED SIMILARLY, AND AVERAGED 45-60 MINUTES. QUESTIONS WERE OPENENDED,AND DESIGNED TO CAPTURE THE INFORMANTS' PERCEPTION AND RANKING OF THE MOST CRITICAL HEALTH CHALLENGES FACING THE COMMUNITY. TO FURTHER BENEFIT FROM THE KNOWLEDGE AND EXPERTISE OF THE INTERVIEWEES (SEVERAL OF WHOM HAVE EXPERTISE IN PUBLIC HEALTH), WE ASKED FOR THEIR THOUGHTS AND OPINIONS ABOUT THE ROOT CAUSES OF HEALTH PROBLEMS, POTENTIAL SOLUTIONS TO THESE PROBLEMS, AND BARRIERS TO ACHIEVING SUCCESS IN IMPLEMENTING PROGRAMS TO ADDRESS AREAS OF NEED. CAREFUL NOTES WERE TAKEN DURING THE INTERVIEWS AND SUBSEQUENTLY, THESE NOTES WERE TRANSCRIBED, CATEGORIZED THEMATICALLY, AND SUMMARIZED WHERE SIGNIFICANT LEVELS OF AGREEMENT/MENTIONS OCCUR.
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Supplemental Information
PART I, LINE 7: THE COSTING METHODOLOGY USED TO CALCULATE THE AMOUNTS IN PART I, LINE 7 IS A RATIO OF PATIENT CARE COST TO CHARGES AND INCLUDES ALL PATIENT SEGMENTS. WORKSHEETS 1, 2, 3 AND 8 WERE USED TO DETERMINE THE AMOUNTS REPORTED IN PART I, LINE 7, A, B AND C.
PART I, LINE 7G: THE HOSPITAL HAS AGREEMENTS WITH THIRD-PARTY PAYORS THAT PROVIDE FOR PAYMENTS TO THE HOSPITAL AT AMOUNTS DIFFERENT FROM ITS ESTABLISHED RATES.
PART I, LN 7 COL(F): BAD DEBT EXPENSE OF $2,127,628 WAS INCLUDED ON FORM 990, PART IX, LINE 25 COLUMN (A), BUT WAS SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE OF TOTAL EXPENSE IN COLUMN (F).
PART II, COMMUNITY BUILDING ACTIVITIES: N/A
PART III, LINE 4: PATIENT ACCOUNTS RECEIVABLE ARE CARRIED AT THE UNPAID AMOUNT OF PATIENT SERVICE REVENUE CHARGED TO PATIENTS, NET OF ALLOWANCES FOR CONTRACTUAL ADJUSTMENTS RELATED TO AGREEMENTS WITH THIRD-PARTY PAYORS AND ALLOWANCES FOR DOUBTFUL ACCOUNTS. AS A SERVICE TO THE PATIENT, THE HOSPITAL BILLS THIRD-PARTY PAYORS DIRECTLY AND BILLS THE PATIENT WHEN THE PATIENT'S LIABILITY IS DETERMINED. PATIENT ACCOUNTS RECEIVABLE ARE DUE IN FULL WHEN BILLED. MANAGEMENT DETERMINES THE ALLOWANCE FOR DOUBTFUL ACCOUNTS BY USING HISTORICAL EXPERIENCE APPLIED TO AN AGING OF ACCOUNTS AND CONSIDERING SPECIFIC OLD OUTSTANDING BALANCES. PATIENT ACCOUNTS RECEIVABLE ARE WRITTEN-OFF WHEN DEEMED UNCOLLECTIBLE. RECOVERIES OF PATIENT ACCOUNTS RECEIVABLES PREVIOUSLY WRITTEN-OFF ARE RECORDED WHEN RECEIVED.
PART III, LINE 8: CHARITY CARE ARISES FROM A DELIBERATE POLICY BY A HEALTH CARE ORGANIZATION TO FOREGO PAYMENT FOR CERTAIN SERVICES PROVIDED TO LOW INCOME PATIENTS. HOSPITAL PARTICIPATION IN MEDICARE IS VOLUNTARY. MEDICARE SHORTFALLS OCCUR WHEN THE PAYMENTS RECEIVED BY MEDICARE ARE LESS THAN THE COSTS OF PROVIDING CARE TO MEDICARE PATIENTS. PAYMENT RATES FOR MEDICARE ARE CURRENTLY SET BELOW THE COSTS OF PROVIDING CARE RESULTING IN UNDERPAYMENT. THE ORGANIZATION MUST BRIDGE THE GAP CREATED BY GOVERNMENT UNDERPAYMENTS. THE MEDIAN INCOME LEVEL OF THE COMMUNITY IN WHICH SIMPSON COMMUNITY HEALTHCARE SERVES IS WELL BELOW THE NATIONAL AVERAGE. A MAJORITY OF ITS PATIENTS ARE MEDICARE PATIENTS. THE ORGANIZATION FEELS THAT PROVIDING CARE FOR THE ELDERLY AND POOR IS AN ESSENTIAL PART OF THE COMMUNITY BENEFIT STANDARD AND AS SUCH, ANY MEDICARE UNDERPAYMENTS REPRESENT THE REAL COST OF SERVING ITS COMMUNITY AND SHOULD COUNT AS QUANTIFIABLE COMMUNITY BENEFIT FOR TAX COMPLIANCE PURPOSES. THE MEDICARE COST REPORT IS USED TO DETERMINE THE AMOUNT REPORTED ON SCHEDULE H, PART III, LINE 6.
PART III, LINE 9B: THE ORGANIZATION'S DEBT COLLECTION POLICY INCLUDES PROVISIONS FOR THE UNINSURED AND THOSE THAT QUALIFY FOR CHARITY CARE. UPON ADMITTANCE, INFORMATION IS ENTERED INTO SPMS SYSTEM TO VERIFY THE PATIENTS ABILITY TO PAY. THIS PREQUALIFIES PATIENTS THAT ARE ELIGIBLE FOR CHARITY. ALL SELF-PAY PATIENTS ARE OFFERED DISCOUNTS. ONLY ACCOUNTS IN WHICH THE GUARANTOR HAS VERIFIABLE INCOME ARE CONSIDERED TO BE SENT TO COLLECTIONS OR LEGAL SUIT.
PART VI, LINE 2: STHE ORGANIZATION ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY IT SERVES BY CONSIDERING HOW THE COMMUNITY IS DEFINED, DETERMINING WHAT POPULATIONS SHOULD BE THE FOCUS OF COMMUNITY HEALTH IMPROVEMENT, IDENTIFYING SUBGROUPS OF THE COMMUNITY SUCH AS SENIORS, CHILDREN, LOW-INCOME INDIVIDUALS, MEMBERS OF ETHNIC GROUPS, UNINSURED PERSONS AND OTHERS TO CONCENTRATE HEALTH IMPROVEMENT AND GIVE PARTICULAR ATTENTION TO THOSE PERSONS IN THE TARGET POPULATION.
PART VI, LINE 3: THE ORGANIZATION OFFERS DISCOUNTS TO ALL SELF-PAY PATIENTS. INFORMATION REGARDING THESE DISCOUNTS IS SUMMARIZED IN A LETTER THAT IS PROVIDED TO PATIENTS AS THEY ARE ADMITTED. SOME PATIENTS CONTACT THE ORGANIZATION AND INDICATE THEY ARE UNABLE TO PAY. THE ORGANIZATION FURTHER RESEARCHES THESE PATIENTS' ABILITY TO PAY AND DETERMINES IF THEY QUALIFY FOR DISCOUNTS OR CHARITY CARE UNDER THE ORGANIZATION'S POLICY. THE INDIVIDUAL IS THEN CONTACTED AND INFORMED OF THEIR AVAILABLE DISCOUNTS.
PART VI, LINE 4: THE HOSPITAL IS LOCATED IN A RURAL COMMUNITY WITH AN ESTIMATED POPULATION OF 27,784. MEDIAN HOUSEHOLD INCOME OF COMMUNITY RESIDENTS IS $28,343 COMPARED TO NATIONAL MEDIAN OF $41,994. SIMPSON GENERAL HOSPITAL IS ONE OF TWO HOSPITALS SERVING SIMPSON COUNTY AND THE SURROUNDING AREA.
PART VI, LINE 5: A MAJORITY OF THE ORGANIZATION'S GOVERNING BODY IS COMPRISED OF PERSONS WHO RESIDE IN THE ORGANIZATION'S PRIMARY SERVICE AREA WHO ARE NEITHER EMPLOYEES NOR CONTRACTORS OF THE ORGANIZATION, NOR FAMILY MEMBERS THEREOF.
PART VI, LINE 6: THE ORGANIZATION IS NOT PART OF AN AFFILIATED HEALTH CARE SYSTEM.
