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Ch Allied Services Inc

Boone Hospital Center
1600 E Broadway
Columbia, MO 65201
Bed count394Medicare provider number260068Member of the Council of Teaching HospitalsNOChildren's hospitalNO
EIN: 431279063
Display data for year:
Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
11.56%
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.

    • Operating expenses$ 382,010,006
      Total amount spent on community benefits
      as % of operating expenses
      $ 44,161,870
      11.56 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 5,129,237
        1.34 %
        Medicaid
        as % of operating expenses
        $ 6,289,946
        1.65 %
        Costs of other means-tested government programs
        as % of operating expenses
        $ 0
        0 %
        Health professions education
        as % of operating expenses
        $ 79,484
        0.02 %
        Subsidized health services
        as % of operating expenses
        $ 32,072,523
        8.40 %
        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.
        $ 61,610
        0.02 %
        Cash and in-kind contributions for community benefit*
        as % of operating expenses
        $ 529,070
        0.14 %
        Community building*
        as % of operating expenses
        $ 2,365,057
        0.62 %
    • * = CBI denoted preventative categories
    • Community building activities details:
        • Did tax-exempt hospital report community building activities?YES
          Number of activities or programs (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Persons served (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Community building expense
          as % of operating expenses
          $ 2,365,057
          0.62 %
          Physical improvements and housing
          as % of community building expenses
          $ 0
          0 %
          Economic development
          as % of community building expenses
          $ 2,100,272
          88.80 %
          Community support
          as % of community building expenses
          $ 264,785
          11.20 %
          Environmental improvements
          as % of community building expenses
          $ 0
          0 %
          Leadership development and training for community members
          as % of community building expenses
          $ 0
          0 %
          Coalition building
          as % of community building expenses
          $ 0
          0 %
          Community health improvement advocacy
          as % of community building expenses
          $ 0
          0 %
          Workforce development
          as % of community building expenses
          $ 0
          0 %
          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
        $ 23,564,392
        6.17 %
        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
        $ 14,554,990
        61.77 %
    • 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 agencyNot 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

    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 $ 263129678 including grants of $ 526675) (Revenue $ 287826313)
      THE ORGANIZATION OPERATES A 392-BED FULL SERVICE HOSPITAL AND EMPLOYED PHYSICIAN PRACTICES LOCATED IN COLUMBIA, MO. AS A REGIONAL REFERRAL CENTER LOCATED IN THE CENTER OF THE STATE, THE ORGANIZATION PROVIDES PROGRESSIVE HEALTHCARE PROGRAMS, SERVICES, AND TECHNOLOGY TO PEOPLE IN 25 MID-MISSOURI COUNTIES. FOR THE YEAR ENDED DECEMBER 31, 2021, THE ORGANIZATION PROVIDED CARE TO ITS COMMUNITY THROUGH 26,170 EMERGENCY DEPARTMENT VISITS, 8,906 SURGERY CASES AND 11,943 ADMISSIONS.
      4B (Expenses $ 55924942 including grants of $ 5000) (Revenue $ 34167663)
      THE ORGANIZATION OPERATES TWO PHYSICIAN SERVICE UNITS, CHAS PHYSICIAN SERVICES, LLC AND BOONE PHYSICIAN SERVICES, LLC. THE EMPLOYED PHYSICIANS PROVIDE CARE TO PATIENTS OF THE ORGANIZATION'S HOSPITAL AND VARIOUS CLINICS.
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      BOONE HOSPITAL CENTER
      PART V, SECTION B, LINE 5: THE ORGANIZATION HOSTED A FOCUS GROUP WITH MEMBERS OF THE COMMUNITY, INCLUDING RELIGIOUS LEADERS, MEMBERS OF THE HEALTH DEPARTMENT AND VARIOUS OTHER GROUPS THAT REPRESENT THE COMMUNITY. THE FOCUS GROUP REVIEWED THE PRIMARY DATA AND COMMUNITY HEALTH NEED FINDINGS FROM 2016 AND DISCUSSED CHANGES THAT HAD OCCURRED SINCE 2016. ADDITIONALLY, THE FOCUS GROUP REVIEWED GAPS IN MEETING NEEDS, AS WELL AS IDENTIFIED POTENTIAL COMMUNITY ORGANIZATIONS FOR BOONE HOSPITAL TO COLLABORATE WITH IN ADDRESSING NEEDS.
      BOONE HOSPITAL CENTER
      PART V, SECTION B, LINE 11: THE COMMUNITY HEALTH NEEDS ASSESSMENT IDENTIFIED TWO MAJOR NEEDS: DIABETES AND HEART DISESASE.TO ADDRESS THE DIABETES NEED, THE ORGANIZATION DETERMINED THE FOLLOWING OBJECTIVES:SCREEN 500 ADULTS EACH YEAR FOR GLUCOSE AT BOONE HOSPITAL CENTER'S OUTPATIENT DIABETES AND NUTRITION CLINIC AS WELL AS UTILIZING THE BOONE HOSPITAL CENTER'S MOBILE HEALTH UNIT. WE WILL ALSO PARTNER WITH OTHER LOCAL ORGANIZATIONS: BOONE COUNTY HEALTH DEPT. LIVE WELL BY FAITH ETC.; FOLLOW-UP WITH 40% OF CLIENTS WHO OPT-IN AND ARE IDENTIFIED AS IN THE PRE-DIABETES OR DIABETES RANGE AT SCREENINGS; PROVIDE THE CLIENTS WITH REFERRAL SPECIALIST ACCESS AS WELL AS EDUCATIONAL MATERIALS TO INCREASE THEIR KNOWLEDGE OF HEALTHY LIFESTYLE CHANGES TO HELP MANAGE THEIR CONDITION.TO ADDRESS THE HEART DISEASE NEED, THE ORGANIZATION DETERMINED THE FOLLOWING OBJECTIVES:SET A BASELINE IN 2020 AND INCREASE THE NUMBER OF ADULTS WHO SCREEN FOR BLOOD PRESSURE, CHOLESTEROL AND BLOOD GLUCOSE IN BOONE COUNTY AND SURROUNDING COUNTIES BY 10% EACH YEAR; SUCCESSFUL CONTACT OF 40% OF AT-RISK PARTICIPANTS WHO OPT-IN FOR FOLLOW-UP EACH YEAR; WITHIN THE YEAR FOLLOWING THE INITIAL SCREENING, COMMUNITY EDUCATION STAFF WILL CONFIRM THAT FIVE (5) PERCENT OF THOSE CONTACTED WILL HAVE AN APPOINTMENT SCHEDULED FOR A FOLLOW-UP APPOINTMENT WITH THEIR PHYSICIAN.WHILE THE IMPLEMENTATION OF THE STRATEGY DEVELOPED IN THE 2019 CHNA WAS NOT ABLE TO BE FULLY ACCOMPLISHED DUE TO THE COVID PANDEMIC AND THE RESULTING RESTRICTIONS ON CERTAIN ACTIVITIES, THIS POTENTIAL OBSTACLE IS BEING FACTORED INTO THE STRATEGY BEING DEVELOPED FOR 2022.
      PART V, LINE 16A
      FINANCIAL ASSISTANCE POLICY WEBSITE:HTTPS://BOONE.HEALTH/WP-CONTENT/UPLOADS/2021/03/BOONEHEALTH_FAP_2021_FINAL-APPROVED.PDF
      PART V, LINE 16B
      FINANCIAL ASSISTANCE APPLICATION WEBSITE:HTTPS://BOONE.HEALTH/WP-CONTENT/UPLOADS/2021/03/BOONE_FA_APPLICATION_2021.PDF
      PART B, LINE 16C
      PLAIN LANGUAGE SUMMARY WEBSITE: HTTPS://BOONE.HEALTH/PATIENTS-VISITORS/BEFORE-AFTER-YOUR-VISIT/BILLING-AND-INSURANCE/
      Supplemental Information
      Schedule H (Form 990) Part VI
      PART I, LINE 3C:
      FINANCIAL ASSISTANCE IS BASED ON THE PATIENT'S INCOME LEVEL, WHICH IS VERIFIED THROUGH PAY STUBS, SOCIAL SECURITY AWARDS LETTERS, SELF-EMPLOYMENT LEDGERS AND OTHER FINANCIAL RECORDS FOR THE PRECEDING THREE MONTHS.
      PART I, LINE 7:
      CHARITY CARE COST IS BASED ON THE TOTAL COST TO CHARGE RATIO DERIVED FROM THE MEDICARE COST REPORT FOR SERVICES PROVIDED TO PATIENTS.
      PART I, LINE 7G:
      COSTING METHODOLOGY:THE COST TO CHARGE RATIO CALCULATED ON IRS WORKSHEET 2 WAS USED IN THECALCULATION OF COST ON IRS WORKSHEETS 1 AND 3. COST COMPUTED ON IRSWORKSHEET 6 WAS COMPUTED FROM THE MEDICARE COST REPORT AND DEPARTMENTFINANCIAL STATEMENTS, USING SPECIFIC FINANCIAL DATA FOR EACH TYPE OFSUBSIDY.
      PART III, LINE 2:
      METHODOLOGY IS CALCULATED ON A/R BALANCE BY PAYOR AND BASED HISTORICAL RESULTS. SELF PAY PATIENTS RECEIVE A 40% DISCOUNT WHICH IS ADJUSTED TO CONTRACTUAL. IF THE ACCOUNT IS BAD DEBT, THE ORGANIZATION ONLY EXPENSES 60% TO BAD DEBT EXPENSE.
      PART III, LINE 3:
      THE BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY WAS DETERMINED USING THE MEDICARE COST REPORT.
      PART III, LINE 4:
      FOOTNOTE #3 IS LOCATED ON PAGE 14 OF THE ATTACHED AUDITED FINANCIAL STATEMENTS AND BRIEFLY DESCRIBES THE PROVISION FOR BAD DEBTS RELATED TO UNINSURED PATIENTS. BAD DEBT IS LISTED AS A DEDUCTION FROM REVENUE. THIS TREATEMENT IS CONSISTENT WITH THE HFMA PRINCIPLES AND PRACTICES BOARD STATEMENT NO. 15 AND WITH THE AICPA AUDIT AND ACCOUNTING GUIDE FOR HEALTHCARE ORGANIZATIONS.
      PART III, LINE 8:
      SERVING PATIENTS WITH GOVERNMENT HEALTH BENEFITS, SUCH AS MEDICARE, IS A COMPONENT OF THE COMMUNITY BENEFIT STANDARD THAT TAX-EXEMPT HOSPITALS ARE HELD TO. THIS IMPLIES THAT SERVING MEDICARE PATIENTS IS A COMMUNITY BENEFIT AND THAT THE HOSPITAL OPERATES TO PROMOTE THE HEALTH OF THE COMMUNITY. THE MEDICARE COST REPORT WAS USED TO DETERMINE THE AMOUNT REPORTED ON LINE 6, WHICH ONLY REFLECTS HOSPITAL FACILITY ACTIVITY AND PAYMENTS FROM CMS AGENTS. WHEN SEQUESTRATION WITHHOLDINGS, COSTS AND PAYMENTS FOR MEDICARE ADVANTAGE PLAN PATIENTS, AND PHYSICIAN AND CLINIC SERVICES AND PAYMENTS ARE ALSO CONSIDERED, THE SHORTFALL BECOMES SIGNIFICANT.
      PART III, LINE 9B:
      IN THE EVENT OF NON-PAYMENT OF SERVICES (DISCOUNTED OR FULL RATE), THE ORGANIZATION MAY TAKE EXTRAORDINARY ACTIONS TO PURSUE COLLECTIONS, INCLUDING BUT NOT LIMITED TO; REFERRING THE ACCOUNT TO OUTSIDE COLLECTIONS AGENCIES, ADVERSE CREDIT REPORTING, AND/OR LEGAL ACTION, PURSUANT TO BOONE'S BILLING AND COLLECTIONS POLICY. A FREE COPY OF THE BILLING AND COLLECTIONS POLICY IS AVAILABLE BY REQUEST FROM PATIENT BUSINESS SERVICES 888-538-1535.
      PART VI, LINE 2:
      IN ADDITION TO ITS COMMUNITY INVOLVEMENT EFFORTS RELATED TO THE COMMUNITY HEALTH NEEDS ASSESSMENT, THE ORGANIZATION'S BOARD OF DIRECTORS CONSISTS OF FIVE PUBLICLY ELECTED OFFICIALS AND SIX STRATEGICALLY SELECTED MEMBERS TO REPRESENT THE VARYING INTERESTS OF THE COMMUNITY, AND MULTIPLE HOSPITAL LEADERS SERVE ON VARIOUS BOARDS FOR OTHER ORGANIZATIONS ADDRESSING COMMUNITY NEEDS.
      PART VI, LINE 3:
      WHEN A PATIENT INQUIRES ABOUT FINANCIAL ASSISTANCE, THEY ARE GIVEN ALL INFORMATION REGARDING THE ORGANIZATION'S FAP.
      PART VI, LINE 4:
      THE ORGANIZATION IS LOCATED IN BOONE COUNTY IN THE CITY OF COLUMBIA, MISSOURI, THE COUNTY SEAT AND LARGEST CITY IN BOONE COUNTY. BOONE COUNTY HAS A POPULATION OF 178,271 (2017 CENSUS ESTIMATE). THE POPULATION EXPERIENCED A 9.6 PERCENT INCREASE FROM 2010 TO 2017, A SIGNIFICANT GROWTH FOR THE COUNTY.AT THE TIME OF THE MOST RECENT COMMUNITY HEALTH NEEDS ASSESSEMENT, BOONE COUNTY HAD THE FOLLOWING DEMOGRAPHIC INFORMATION:51.5 PERCENT FEMALE (91,810)48.5 PERCENT MALE (86,461)79.0 PERCENT WHITE (140,834)9.6 PERCENT AFRICAN AMERICAN (17,114)5.0 PERCENT ASIAN (8,914)3.4 PERCENT HISPANIC OR LATINO (6,061)3.1 PERCENT TWO OR MORE RACES (5,526)0.4 PERCENT AM. INDIAN & ALASKA NAT. (713)0.1 PERCENT NATIVE HAW. & OTHER P.I. (178)PERSONS 65 YEARS AND OVER IN THE COUNTY TOTALED 11.8 PERCENT COMPARED TO 16.5 PERCENT IN THE STATE. 93.5 PERCENT OF THE POPULATION 25 AND OLDER HAD A HIGH SCHOOL DIPLOMA COMPARED TO 88.8 PERCENT THE STATE. 45.9 PERCENT OF THE POPULATION 25 AND OLDER HAD A BACHELOR'S DEGREE WHEN COMPARED TO 27.6 PERCENT IN THE STATE. THE MEDIAN INCOME OF HOUSEHOLDS IN THE COUNTY AT $52,005 WAS SLIGHTLY HIGHER THAN THE STATE MEDIAN AVERAGE OF $51,542. HOME OWNERSHIP WAS LOWER IN BOONE COUNTY (50.4 PERCENT) THAN THE STATE (57.8 PERCENT). WITH AN ESTIMATED POVERTY RATE OF 18.7 PERCENT, BOONE COUNTY HAD A HIGHER PERCENTAGE OF PERSONS LIVING IN POVERTY THAN MISSOURI (14.6 PERCENT). WHILE THIS HIGHER POVERTY RATE MIGHT BE ATTRIBUTABLE TO THE SUB-POPULATION OF COLLEGE STUDENTS WHO EARN LESS INCOME, IT IS IMPORTANT NOT TO OVERLOOK FAMILIES WHO LIVE BELOW THE POVERTY LEVEL.
      PART VI, LINE 5:
      THE ORGANIZATION PROVIDES VARIOUS HEALTH SCREENINGS TO MEMBERS OF THE COMMUNITY AT REDUCED COST OR NO COST. PRESENTATIONS AND EDUCATIONAL MATERIALS ARE ALSO MADE TO IMPROVE THE GENERAL HEALTH KNOWLEDGE OF THE COMMUNITY.
      PART VI, LINE 7, REPORTS FILED WITH STATES
      MO