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Columbia Lutheran Charities
Astoria, OR 97103
(click a facility name to update Individual Facility Details panel)
| Bed count | 49 | Medicare provider number | 381320 | Member of the Council of Teaching Hospitals | NO | Children's hospital | NO |
Columbia Lutheran CharitiesDisplay data for year:
(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 $ 155,421,211 Total amount spent on community benefits as % of operating expenses$ 6,605,217 4.25 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 1,341,477 0.86 %Medicaid as % of operating expenses$ 4,037,216 2.60 %Costs of other means-tested government programs as % of operating expenses$ 932,174 0.60 %Health professions education as % of operating expenses$ 3,060 0.00 %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.$ 132,676 0.09 %Cash and in-kind contributions for community benefit* as % of operating expenses$ 158,614 0.10 %Community building*
as % of operating expenses$ 24,570 0.02 %- * = 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 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$ 24,570 0.02 %Physical improvements and housing as % of community building expenses$ 0 0 %Economic development as % of community building expenses$ 0 0 %Community support as % of community building expenses$ 24,570 100 %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$ 455,000 0.29 %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 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: 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 $ 103754184 including grants of $ 2880675) (Revenue $ 168697954) SEE SCHEDULE O
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Facility Information
PART V, SECTION B, LINE 5 COMMUNITY REPRESENTATION FOR PRIMARY DATA:DATA FROM A NUMBER OF FEDERAL AND STATE SOURCES WERE USED TO BETTER UNDERSTAND THE DEMOGRAPHICS, HEALTH BEHAVIORS, SOCIAL & ECONOMIC FACTORS, PHYSICAL ENVIRONMENT, AND CLINICAL CARE CHARACTERISTICS OF THE TWO-COUNTY SERVICE AREA. ADDITIONALLY THE HOSPITAL WAS A MEMBER AND ACTIVE PARTICIPANT IN THE 2018-2019 COLUMBIA PACIFIC COMMUNITY CARE ORGANIZATION'S (CCO) REGIONAL HEALTH ASSESSMENT (RHA) & REGIONAL HEALTH IMPROVEMENT PLAN (RHIP). THIS ASSESSMENT COMMENCED IN 2018 AND WAS COMPLETED IN JUNE OF 2019. THE ASSESSMENT ENGAGED THE COO'S THREE COUNTY SERVICE AREAS IN CONVERSATIONS ABOUT FACTORS THAT CREATE HEALTH AND WELLBEING FOR INDIVIDUALS.
PART V, SECTION B, LINE 11 THE NEEDS IDENTIFIED BY THE REGIONAL HEALTH ASSESSMENT WERE COMBINED WITH INPUT SECURED BY LOCAL COMMUNITY LEADERS VIA A KEY INFORMANT SURVEY. SURVEY RESULTS DEMONSTRATE THAT KEY INFORMANTS PERCEIVE IMPROVEMENT IN ACCESS TO CARE SINCE THE 2016-2019 CHNA, BUT THAT ACCESS TO CARE, BEHAVORIAL HEALTH, CHRONIC CONDITIONS AND SOCIAL DETERMINANTS OF HEALTH AND WELL BEING CONTINUE TO BE HIGH PRIORITIES FOR INTERVENETION IN THE 2020-2022 IMPLEMENTATION PLAN. AFTER CONSIDERATION OF THE PREVIOUSLY MENTIONED DATA, THE RHA AND THE KEY INFORMANT SURVEY, THE FOLLOWING WERE IDENTIFIED AS TOP HEALTH NEEDS/PRIORITIES FOR 2020-2022: ACCESS TO CARE - PRIMARY CARE; ACCESS TO CARE - BEHAVIORAL HEALTH; SOCIAL DETERMINANTS OF HEALTH: ADVERSE CHILDHOOD EXPERIENCES/TRAUMA.
PART V, SECTION B, LINE 13H A PATIENT'S ELIGIBILITY IS DETERMINED BY THE FINANCIAL COUNSELOR DURING THE SCREENING PROCESS BASED UPON THE FEDERAL POVERTY LEVEL GUIDELINES, HOUSEHOLD SIZE, LIVING EXPENSES, AND OTHER ASSETS WHICH ARE AVAILABLE FOR PAYMENT. A PATIENT/GUARANTOR'S PRIMARY RESIDENCE AND AUTOMOBILES WILL NOT BE CONSIDERED IN ASSET EVALUATION. THE PATIENT'S INCOME HISTORY AND FINANCIAL SITUATION WILL BE REVIEWED, AND IF THERE ARE INSUFFICIENT ASSETS AVAILABLE FOR PAYMENT, ASSISTANCE WILL BE PROVIDED BASED UPON THE SCHEDULE BELOW.INCOME % OF THE FEDERAL POVERTY LEVEL: 0% - 300%DISCOUNT %: 100%INCOME % OF THE FEDERAL POVERTY LEVEL: 301% - 400%DISCOUNT %: 65%*INCOME % OF THE FEDERAL POVERTY LEVEL: >400% UNINSUREDDISCOUNT %: 20% SELF-PAY DISCOUNT*MINIMUM CHARITY DISCOUNT IS BASED ON AGB AS DESCRIBED BELOW AND WILL BE REVIEWED ANNUALLY AND REVISED IF NECESSARY TO COMPLY WITH IRS 501(R).
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Supplemental Information
PART I, LINE 3C: THE HOSPITAL'S CRITERIA FOR THE DETERMINATION OF CHARITY CARE INCLUDE PATIENT'S - OR THE OTHER RESPONSIBLE PARTY'S - ANNUAL HOUSEHOLD INCOME, HOUSEHOLD SIZE, ASSETS, CREDIT HISTORY, EXISTING DEBT OBLIGATIONS, AND OTHER INDICATORS OF THE PATIENT'S ABILITY TO PAY.
PART I, LINE 7: A COST-TO-CHARGE RATIO IS USED, BASED ON WORKSHEET 2.
PART III, LINE 2: THE METHODOLOGY USED TO ESTIMATE BAD DEBT EXPENSE IS THE TOTAL OF ACTUAL BAD DEBT WRITE-OFFS, OFFSET WITH BAD DEBT RECOVERIES PLUS A RESERVE FOR SELF PAY ACCOUNTS EXPECTED TO BE UNCOLLECTABLE BASED ON THE AGING OF THE ACCOUNT.
PART III, LINE 3: THE HOSPITAL'S BAD DEBT EXPENSE INCLUDES IMPLICIT PRICE CONCESSIONS FOR PATIENTS WHO DO NOT QUALIFY FOR FINANCIAL ASSISTANCE. BAD DEBT EXPENSE DOES NOT INCLUDE CHARITY CARE.
PART III, LINE 4: SEE PAGE 12 OF ATTACHED AUDITED FINANCIAL STATEMENTS.
PART III, LINE 8: AS A MISSION-DRIVEN HOSPITAL, HEALTHCARE SERVICES ARE OFFERED TO THE COMMUNITY EVEN WHEN THE COST OF THAT CARE IS KNOWN TO BE MORE THAN THE REVENUE THAT WILL BE RECEIVED. AS THE HOSPITAL ABSORBS THESE LOSSES FROM MEDICARE (DETERMINED BY THE RATIOS USED IN THE MEDICARE COST REPORT), THE ENTIRE COMMUNITY BENEFITS BECAUSE MANY OF THESE PROGRAMS/SERVICES WOULD NOT EXIST WITHOUT HOSPITAL SUPPORT.
PART III, LINE 9B: PERSONAL PAY ACCOUNTS AND THE BALANCE AFTER INSURANCE ARE SUBJECT TO A MINIMUM PAYMENT SCHEDULE. IF THE PATIENT OR GUARANTOR IS UNABLE TO MEET THIS PAYMENT SCHEDULE, APPLICATION MAY BE MADE THROUGH PATIENT FINANCIAL SERVICES CREDIT AND COLLECTION CLERK'(S) AND OR THE PATIENT FINANCIAL SERVICES MANAGER FOR CHARITY, FINANCIAL ASSISTANCE, OR REDUCED PAYMENTS.
PART VI, LINE 2: THE ORGANIZATION CONTRACTS WITH A THIRD PARTY VENDOR TO PERFORM THE COMMUNITY HEALTH NEEDS ASSESSMENT. THIS IS PERFORMED EVERY THREE YEARS.
PART VI, LINE 3: THE ORGANIZATION EMPLOYS FINANCIAL COUNSELORS WHO ARE AVAILABLE TO ASSIST PATIENTS WITH ELIGIBILITY FOR ASSISTANCE WITH ALL FEDERAL, STATE, OR LOCAL GOVERNMENT PROGRAMS.
PART VI, LINE 4: THE ORGANIZATION IS LOCATED IN ASTORIA,OREGON AT THE ESTUARY WHERE THE COLUMBIA RIVER AND THE PACIFIC OCEAN MEET ALONG THE NORTH COAST OF OREGON. OUR SERVICE AREA INCLUDES NORTHWEST OREGON AND SOUTHWEST WASHINGTON STATE.
PART VI, LINE 5: THE ORGANIZATION IS A MEMBER AND ACTIVE PARTICIPANT IN THE COLUMBIA PACIFIC COMMUNITY CARE ORGANIZATION'S REGIONAL HEALTH ASSESSMENT AND REGIONAL HEALTH IMPROVEMENT PLAN PROGRAMS.
PART VI, LINE 7, REPORTS FILED WITH STATES OR
