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Prentiss Regional Hospital and Extended Care Facility Inc
Prentiss, MS 39474
| Bed count | 35 | Medicare provider number | 251326 | 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: 2010
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 $ 12,224,915 Total amount spent on community benefits as % of operating expenses$ 926,596 7.58 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 11,428 0.09 %Medicaid as % of operating expenses$ 915,168 7.49 %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.$ 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: 2010
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$ 1,050,744 8.60 %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$ 0 0 %- 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 Filed lawsuit Not available Placed liens on residence Not available Issue body attachments? (an order by the court commanding a sheriff or other official to physically bring before the court a person who is guilty of contempt of court) 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: 2010
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? Not available Did the CHNA define the community served by the tax-exempt hospital? Not available Did the CHNA consider input from individuals that represent the broad interests of the community served by the tax-exempt hospital? Not available Did the tax-exempt hospital make the CHNA widely available (i.e. post online)? Not available Did the tax-exempt hospital adopt an implementation strategy to address the community needs identified by the CHNA? Not available Did the tax-exempt hospital execute the implementation strategy? Not available Did the tax-exempt hospital participate in the development of a community-wide plan? Not available
Supplemental Information: 2010
- 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 $ 8491871 including grants of $ 0) (Revenue $ 12678622) Inpatient, outpatient, and emergency care services
4B (Expenses $ 0 including grants of $ 0) (Revenue $ 0) The hospital provides medical care without charge or at a reduced charge to patients who meet certain criteria under its charity care policy. The amount of charges foregone for services and supplies furnished under the Hospital's charity care policy aggregated approximately $19,000 during fiscal year 2011. Charges foregone are netted against patient service revenue to arrive at net patient service revenue and are not reported as functional expenses on the tax return.
4C (Expenses $ 1764218 including grants of $ 0) (Revenue $ 0) The Hospital grants credit without collateral to its patients. Charges deemed uncollectible during fiscal year 2011 were approximately $1,764,218.
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Supplemental Information
Part I, Line 7, Column f: Bad debt expense of $1,764,218 was included in total expense on Form 990, Part IX, Line 25, Column (a), but was subtracted from total expense for purposes of calculating the percentage of total expense in Column (f).
Part I, Line 7: The cost-to-charge ratio per the organization's cost report was used to determine the amounts reported in Part I, Line 7a and b.
Part III, Line 4: The Hospital reports patient accounts receivable for services rendered at net realizable amounts from third-party payers, patients and others. The Hospital provides an allowance for uncollectible accounts based upon a review of outstanding receivables, historical collection information and existing economic conditions. As a service to the patient, the Hospital bills third-party payers directly and bills the patient when the patient's liability is determined. Patient accounts receivable are due in full when billed. Accounts are considered delinquent and subsequently written off as bad debts based on individual credit evaluation and specific cirmcumstances of the account. The Hospital offers a charity assistance application to patients upon admission. Accounts of patients who choose not to apply for charity care but who are unable to pay their medical bills are ultimately written off as bad debt based on the Hospital's bad debt policy. This policy does not include provisions for those patients who are known to qualify for charity care but do not apply for the assistance. The Hospital is unable to quantify the amount of bad debt that is related to patients who would qualify for charity care if applied for, but consider a majority of bad debt to consist of these accounts. The organization's bad debt expense at cost was calculated using the cost-to-charge ratio per the organization's cost report.
Part III, Line 8: The Hospital uses its medicare cost report to determine the amount reported on Schedule H, Part III, Line 6.
Part V: All health care facilities operated by the hospital are reported in Schedule H, Part V. The organization does not operate facilities that are not required to be licensed, registered or similarly recognized as a health care facility under state law.
Part VI, Line 2: Needs Assessment The Hospital assesses the needs of the community it serves by engaging in community programs, conducting and participating in community meetings, through dialogue with constituents, and by receiving feedback through evaluations of its services.
Part VI, Line 3: Patient Education of eligibility for assistance Patients are informed about their eligibility for government and charity care assistance during the registration process.
Part VI, Line 4: Community Information The Hospital serves Jefferson Davis County, a rural area located in south central Mississippi with a population of approximately 12,000 and median household income of approximatley $27,000.
Part VI, Line 5: Promotion of community health The Hospital educates and informs community members of various programs and services which increases community accessibility and involvement in healthcare programs offered by the Hospital.
Part VI, Line 6: Affiliated health care system The organization is not part of an affiliated health care system.
Part VI, Line 7: State filing of community benefit report The organization does not file a community benefit report with the state of Mississippi as there is no requirement to do so.
