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New York Westchester Square Medical Center
Bronx, NY 10461
| Bed count | 140 | Medicare provider number | 330316 | 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: 2013
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 $ 15,129,988 Total amount spent on community benefits as % of operating expenses$ 1,096,527 7.25 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 179,605 1.19 %Medicaid as % of operating expenses$ 916,922 6.06 %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: 2013
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$ 600,093 3.97 %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$ 48,007 8.00 %- 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:
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? YES 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? Not available 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: 2013
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? NO 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: 2013
- 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 $ 7476743 including grants of $ 0) (Revenue $ 6356019) INPATIENT MEDICAL SURGICAL SERVICES: THE HOSPITAL IS CERTIFIED FOR 120 INPATIENT MEDICAL SURGICAL BEDS, 10 CORONARY CARE BEDS AND 10 INTENSIVE CARE BEDS, TOTALING 140 BEDS.
4B (Expenses $ 3139274 including grants of $ 0) (Revenue $ 2659810) AMBULATORY SURGERY SERVICES
4C (Expenses $ 1365943 including grants of $ 0) (Revenue $ 1164503) EMERGENCY SERVICES
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Supplemental Information
Schedule H, Part I, Line 3c New York Westchester Square Medical Center a sponsored member of the New York Presbyterian Health System Inc follows the income based criteria utilized by SYSTEM INC in determining an applicants eligibility for free or discounted care Policies and procedures dictate that should an applicant qualify initially for Medicaid then the ORGANIZATION will pursue obtaining Medicaid benefits to cover services provided to the applicant If the applicants income level does not qualify for Medicaid then the organization will determine based on the applicants documented annual income and in the case where the applicant is married the income level of the spouse The ORGANIZATION utilizes the HHS Federal poverty guidelines in determining if an applicant patient will receive either free or discounted care Current policies range from 100 to 400 percent of the Federal poverty limits Should an applicant qualify for free care the entire amount of outstanding charges is then written off If an applicant is determined to qualify for discounted care a portion of the charges are written off and the remaining negotiated balance will be eventually paid by the applicant over a set period of time The negotiated balance is based on a sliding scale governed by where an applicant falls within the income ranges of the Federal poverty limits
Schedule H, Part I, Line 7 The charity and free care Line 7A and the unreimbursed Medicaid benefit costs Line 7B percentages (1.31% and 6.68% respectively) were determined based on patient charges in those categories multiplied by the cost to charge ratio computed on Schedule H, Worksheet 2. This resulted in a ratio of 57.17%.
Schedule H, Part I, Line 7f The charity and free care (Line 7A) and the unreimbursed Medicaid benefit costs (Line 7B) percentages (1.31% and 6.68% respectively) were determined based on patient charges in those categories multiplied by the cost to charge ratio computed on Schedule H, Worksheet 2. This resulted in a ratio of 57.17%.
Schedule H, Part III, Section A, Line 4 Paragraph 4 of Note 2 of the 2011 Audited Financial Statements discusses the annual provision for bad debts Due to the closure of the ORGANIZATION there were no audits for 2012 and 2013 The provision for bad debts for the current year was determined to be $1.0 million Line 2 Bad Debt Expense at Cost was computed by factoring the 2013 bad debts attributable to patient accounts to the ratio of patient care costs to charges on Schedule H Worksheet 2 The ratio was determined to be 57.17% based on 2013 unaudited revenue and expense amounts The resulting bad debt expense at cost has been reported at $600,093 Line 3 Bad Debt Expense At Cost Attributable to Patients Eligible for Charity Care was identified at 8% which results in the amount therein reported ($48,007)
Schedule H, Part III, Section B, Line 8 The Medicare shortfall of $1,219,569 Line 7 should be treated as a community benefit. As the ORGANIZATIONs catchment area has been growing older treatment and medical supply costs associated with serving an older population tends to increase with the severity of the illnesses experienced. Such a shortfall is also a result of labor, fringe benefit and supply costs exceeding the trend factors utilized by Medicare and Medicaid in determining the annual PPS rate payments. The cost methodology utilized to determine the amounts provided on Lines 5 and 6 of Part III are based on the filed 2013 Medicare Cost Report (CMS-2552). Medicare costs on Line 6 was computed based on the amount of costs attributable to Medicare patients, both inpatient and outpatient, serviced at the ORGANIZATION as identified via Worksheet D-1, Part II, Line 49 and Worksheet D, Part V, Line 202, Column 5, respectively. Such costs are the result of cost to charge ratios identified in the CMS-2552. The aforementioned Medicare shortfall is the result of Medicare revenues received for 2013 (Line 5 = $3,511,039) net of the allowable Medicare costs on Line 6 ($4,730,608).
Schedule H, Part III, Section C, Line 9b The ORGANIZATIONs collection policies and procedures do not differentiate amongst different patients ability to pay. Once a patient has been deemed eligible for charity care and should that patient at a later date refrain from making scheduled payments on the reduced negotiated responsibility the collection policies of making contact with the patient and sending out data mailers remains consistent.
Schedule H, Part VI, Line 2 See 2008 Community Service Plan issued September 2009. It was issued tri-annually. Due to closure of the ORGANIZATION, no new community service plan was issued in 2012.
Schedule H, Part VI, Line 3 See 2008 Community Service Plan issued September 2009. It was issued tri-annually. Due to closure of the ORGANIZATION, no new community service plan was issued in 2012.
Schedule H, Part VI, Line 4 See 2008 Community Service Plan issued September 2009. It was issued tri-annually. Due to closure of the ORGANIZATION, no new community service plan was issued in 2012.
Schedule H, Part VI, Line 5 Part I, Line 6A - See 2008 Community Service Plan issued September 2009. It was issued tri-annually. Due to closure of the ORGANIZATION, no new community service plan was issued in 2012.
