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Warren General Hospital
Warren, PA 16365
| Bed count | 85 | Medicare provider number | 390146 | 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 $ 84,071,475 Total amount spent on community benefits as % of operating expenses$ 7,625,385 9.07 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 1,400,536 1.67 %Medicaid as % of operating expenses$ 6,116,508 7.28 %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$ 57,900 0.07 %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.$ 50,441 0.06 %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: 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$ 1,094,065 1.30 %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$ 109,406 10.00 %- 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 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? 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 $ 66378218 including grants of $ 0) (Revenue $ 86524417) THE WARREN GENERAL HOSPITAL (WGH) IS A NON-PROFIT ACUTE CARE HOSPITAL. WGH PROVIDES HEALTHCARE SERVICES TO THE PUBLIC. THESE SERVICES INCLUDE: INPATIENT ACUTE CARE AND PSYCHIATRIC CARE, 24 HOUR EMERGENCY ROOM, OUTPATIENT HOME CARE AND OTHER OUTPATIENT CARE FOR RESIDENTS OF WARREN COUNTY AND SURROUNDING AREAS. IN ADDITION, THE HOSPITAL OFFERS AN OUTPATIENT CANCER CARE CENTER TO RELIEVE THE NEED FOR RESIDENTS TO TRAVEL DURING THESE MOST DIFFICULT TIMES.
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Facility Information
WARREN GENERAL HOSPITAL PART V, SECTION B, LINE 5: THERE WERE MULTIPLE QUANTITATIVE AND QUALITATIVE METHODS USED TO COLLECT DATA IN DETERMINING THE MOST CRITICAL HEALTH CARE NEEDS IN WARREN COUNTY. THE METHODS USED WERE, DEMOGRAPHIC STATISTICS COLLECTION FROM STATE, FEDERAL AND LOCAL SOURCES FOUND ON THE INTERNET AND HOSPITAL DATABASES, SURVEY OF COMMUNITY RESIDENTS AND A PROVIDER SURVEY TO OBTAIN DATA FROM HEALTH CARE PROVIDERS IN THE IMMEDIATE AREA.A SURVEY WAS SENT TO PROVIDERS WHO ARE ON THE MEDICAL STAFF OF WARREN GENERAL HOSPITAL. THE PROVIDERS INCLUDED PHYSICIANS, CERTIFIED REGISTERED NURSE PRACTITIONERS, AND PHYSICIAN'S ASSISTANTS. RESIDENTS OF WARREN COUNTY WERE ASKED TO COMPLETE A HEALTH SURVEY FOR WARREN GENERAL HOSPITAL (WGH). THE SURVEY WAS DEVELOPED TO INQUIRE AS TO THE INDIVIDUAL'S EXPERIENCE WITH WGH AND SERVICES OFFERED BY THE HOSPITAL. THIS COULD BE THEIR PERSONAL EXPERIENCE OR A FAMILY MEMBER'S EXPERIENCE. IN THIS ASSESSMENT, THE HOSPITAL CONTINUED THE INCLUSION OF QUESTIONS REGARDING SOCIAL DETERMINANTS OF HEALTH. THIS BRINGS AN ADDITIONAL DIMENSION TO DATA GATHERED FROM A STATISTICAL PERSPECTIVE AND ADDS THE COLOR OF SOCIAL AND BEHAVIORAL FACTORS.
WARREN GENERAL HOSPITAL PART V, SECTION B, LINE 7D: THE CHNA WAS AVAILABLE ON THE HOSPITAL'S WEBSITE - WWW.WGH.ORG - WAS AVAILABLE IN PAPER COPY FOR PUBLIC INSPECTION AT THE HOSPITAL, AND INFORMATION ON HOW TO ACCESS THE CHNA WAS PUBLISHED ON THE WGH QUARTERLY NEWSLETTER.
WARREN GENERAL HOSPITAL PART V, SECTION B, LINE 11: THE HOSPITAL DEVELOPED AN IMPLEMENTATION PLAN TO ADDRESS THE SIGNIFICANT NEEDS IDENTIFIED THROUGH ITS CHNA. AS WITH MOST HEATH CARE FACILITIES, WARREN GENERAL HOSPITAL HAS LIMITED FINANCIAL RESOURCES TO ADDRESS ALL ISSUES IDENTIFIED IN THE CHNA.
WARREN GENERAL HOSPITAL PART V, SECTION B, LINE 16J: A FINANCIAL ASSISTANCE COUNSELOR IS AVAILABLE TO SPEAK WITH ELIGIBLE INDIVIDUALS REGARDING OUR FAP.
WARREN GENERAL HOSPITAL PART V, SECTION B, LINE 20E: THE HOSPITAL EMPLOYS A FINANCIAL COUNSELOR WHO SPEAKS WITH ELIGIBLE INDIVIDUALS REGARDING OUR FINANCIAL ASSISTANCE POLICY. SHE ASSISTS INDIVIDUALS IN APPLYING FOR OUR STATE MEDICAL ASSISTANCE PROGRAM.
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Supplemental Information
PART I, LINE 7: A COST-TO-CHARGE RATIO CALCULATED FROM WORKSHEET 2, RATIO OF PATIENT CARE COSTS-TO-CHARGES IS THE COSTING METHODOLOGY USED TO DETERMINE THE AMOUNTS REPORTED ON PART I, LINE 7.
PART III, LINE 2: PATIENT ACCOUNTS RECEIVABLE ARE REPORTED AT NET REALIZABLE VALUE. ACCOUNTS ARE WRITTEN OFF WHEN THEY ARE DETERMINED TO BE UNCOLLECTABLE BASED UPON MANAGEMENT'S ASSESSMENT OF INDIVIDUAL ACCOUNTS. THE ALLOWANCE FOR DOUBTFUL COLLECTIONS IS ESTIMATED BASED UPON PERIODIC REVIEW OF THE ACCOUNTS RECEIVABLE AGING, PAYOR CLASSIFICATIONS, AND APPLICATION OF HISTORICAL WRITE-OFF PERCENTAGES.
PART III, LINE 3: THE HOSPITAL CALCULATED AN OVERALL COST TO CHARGE RATIO USING GROSS CHARGES AND TOTAL OPERATING COSTS LESS BAD DEBT EXPENSE. THE HOSPITAL THEN REDUCED ITS BAD DEBT EXPENSE TO COST USING THIS COST TO CHARGE RATIO.
PART III, LINE 4: ESTIMATES OF ALLOWANCE FOR ADJUSTMENTS INCLUDED IN NET PATIENT SERVICE REVENUE ARE DESCRIBED IN NOTES 1 AND 2.
PART III, LINE 8: THE HOSPITAL'S LARGEST GOVERNMENTAL PAYER IS THE FEDERAL MEDICARE PROGRAM. THE HOSPITAL'S COSTS ARE GREATER THAN PROGRAM PAYMENTS. IT IS CLEARLY A COMMUNITY BENEFIT FOR THE HOSPITAL TO PROVIDE RURAL ACCESS TO MEDICARE BENEFICIARIES IN TERMS OF TIME, DISTANCE, AND WEATHER CONDITIONS ISSUES. THE ALLOWABLE COSTS ARE OBTAINED FROM THE FISCAL YEAR MEDICARE COST REPORT FOR EACH OF THE HOSPITAL AREAS (INPATIENT, OUTPATIENT, ETC.).
PART III, LINE 9B: THE HOSPITAL CONTRACTS WITH A RECEIVABLES MANAGEMENT COMPANY TO HANDLE THE SELF-PAY ACCOUNTS RECEIVABLE FROM DAY 1 TO 120. AT DAY 61, THE RECEIVABLES MANAGEMENT COMPANY RUNS A PUBLIC DATA SEARCH ON THE INDIVIDUALS WITH OUTSTANDING ACCOUNTS AS PART OF A REQUIREMENT FOR 501(R). THE PUBLIC DATA SEARCH REPORT IS GIVEN TO OUR FINANCIAL COUNSELOR WHO FOLLOWS UP WITH THAT PATIENT IN AN EFFORT TO CHECK CHARITY ELIGIBILITY OR STATE MEDICAL ASSISTANCE PROGRAM. AFTER DAY 120 THE ACCOUNTS ARE SENT TO A COLLECTIONS AGENCY WHO AT THAT POINT REPORTS THE INDIVIDUALS TO A CREDIT AGENCY. AT DAY 366, ANY OUTSTANDING ACCOUNTS ARE SENT TO A SECOND COLLECTION AGENCY. A FINANCIAL COUNSELOR IS AVAILABLE AS WELL TO ASSIST THE INDIVIDUALS AT ANY POINT IN THE PROCESS WITH OUR FINANCIAL ASSISTANCE POLICY.
PART VI, LINE 2: THE HOSPITAL CONDUCTS PERIODIC STRATEGIC PLANNING SESSIONS AND ONE FOCUS IS THE HEALTH NEEDS OF THE COMMUNITY.
PART VI, LINE 3: THE FINANCIAL ASSISTANCE POLICY (FAP), PLAIN LANGUAGE SUMMARY OF THE FAP, AND FAP APPLICATION ARE AVAILABLE ON THE WEBSITE. PAPER COPIES OF THE FAP, PLAIN LANGUAGE SUMMARY OF THE FAP, AND FAP APPLICATION ARE AVAILABLE UPON REQUEST AND COPIES ARE IN THE EMERGENCY ROOM AND ADMISSIONS AREA. THE HOSPITAL HAS SIGNS THAT NOTIFY THE PATIENTS ABOUT THE AVAILABILITY OF FINANCIAL ASSISTANCE IN THE EMERGENCY ROOM AND ADMISSIONS AREA. NOTICES ABOUT THE FAP ARE ON PATIENT STATEMENTS. THE HOSPITAL EMPLOYES A FINANCIAL COUNSELOR TO DISCUSS FAP OPTIONS.
PART VI, LINE 4: WARREN COUNTY HAS A POPULATION OF APPROXIMATELY 40,000. THE COUNTY IS A LARGE GEOGRAPHIC SIZE WITH MANY RURAL AND SMALL COMMUNITIES.17.5% OF THE POPULATION IS +65 - STATE AVERAGE 15.2%27% ADULT POPULATION SMOKES - STATE AVERAGE 23%28% ADULT OBESITY - STATE AVERAGE 28%16% POOR HEALTH - STATE AVERAGE 14%12% UNINSURED ADULTS - STATE AVERAGE 12%
PART VI, LINE 5: THE HOSPITAL'S BOARD OF DIRECTORS CONSISTS OF FOURTEEN VOTING MEMBERS. TEN OF THESE MEMBERS ARE MADE UP OF INDIVIDUALS WHOM LIVE AND WORK IN THE COMMUNITY AND VOLUNTEER THEIR TIME AND SERVICES TO ASSIST IN THE GOVERNANCE OF THE ORGANIZATION. THIS SEGMENT OF THE BOARD HAS A VOTING INTEREST REPRESENTING 55% OF THE AGGREGATE VOTING INTEREST. THE REMAINING FOUR BOARD SEATS ARE APPOINTED BY THE HOSPITAL'S JOINT VENTURE PARTNER AND THEY REPRESENT 45% OF THE VOTING INTEREST. WARREN GENERAL HOSPITAL EXTENDS MEDICAL PRIVILEGES TO QUALIFIED PHYSICIANS.
