Search tax-exempt hospitals
for comparison purposes.
Buchanan General Hospital
Grundy, VA 24614
| Bed count | 134 | Medicare provider number | 490127 | 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 $ 29,955,703 Total amount spent on community benefits as % of operating expenses$ 2,767,779 9.24 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 141,264 0.47 %Medicaid as % of operating expenses$ 1,512,733 5.05 %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.$ 1,113,782 3.72 %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$ 1,121,496 3.74 %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$ 150,000 13.37 %- 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? 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
- 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 $ 21476161 including grants of $ 0) (Revenue $ 27032923) GENERAL PATIENT SERVICE CARE - 4,717 INPATIENT DAYS, 9,093 EMERGENCY ROOM VISITS, 27,689 OUTPATIENT VISITS, AND 650 OBSERVATION PATIENTS.CHARITY CARE PROVIDED AMOUNTED TO $160,227; THE HOSPITAL IS THE SOLE PROVIDER OF ACUTE MEDICAL AND SURGICAL SERVICES IN BUCHANAN COUNTY, VIRGINIA, A MEDICALLY UNDERSERVED AREA.
-
Facility Information
BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 5: THE COMMUNITY NEEDS ASSESSMENT TEAM SURVEYED KEY COMMUNITY PARTNERS, INCLUDING REPRESENTATIVES OF THE LOCAL CITY/COUNTY HEALTH DEPARTMENT, COMMUNITY OUTREACH GROUPS, AND OTHER FOCUS GROUPS TO SUPPLEMENT THE FINDINGS OF THE ASSESSMENT.
BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 11: THE COMMUNITY NEEDS ASSESSMENT IS ADDRESSING THE FOLLOWING HEALTH NEEDS:ACCESS TO HEALTH SERVICESCLINICAL PREVENTIVE SERVICESMENTAL HEALTH/SUBSTANCE ABUSEPLEASE READ THE CHNA AND IMPLEMENTATION STRATEGY FOR MORE DETAIL.
BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 13B: WE USE THE FPG UP TO 200% FOR FREE CARE AND OFFER DISCOUNTS TO UNINSURED PATIENTS REGARDLESS OF INSURANCE STATUS.
-
Supplemental Information
PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 1,121,496.
PART III, LINE 2: BAD DEBT EXPENSE WRITTEN OFF AT THE NET BALANCE IS GROSSED UP BASED ON NET REVENUE AS A PERCENT OF GROSS (NOT INCLUDING BAD DEBTS). A PERCENTAGE IS THEN APPLIED BASED ON A CALCULATION WHICH APPLIES A RATIO OF COSTS TO CHARGES TO THE GROSS UNCOMPENSATED CHARGES ASSOCIATED WITH PROVIDING CARE TO CHARITY PATIENTS.
PART III, LINE 3: THE ORGANIZATION HAS ESTIMATED THE AMOUNT OF BAD DEBT CLAIMS THAT COULD POTENTIALLY HAVE BEEN QUALIFIED AS FINANCIAL ASSISTANCE IF THE PATIENT HAD APPLIED.
PART III, LINE 4: AS A RESULT OF THE ADOPTION OF ASC 606, ESTIMATED UNCOLLECTIBLE AMOUNTS FROM PATIENTS THAT WERE PREVIOUSLY PRESENTED AS THE PROVISION FOR BAD DEBTS IN THE CONSOLIDATED STATEMENTS OF OPERATIONS AND CHANGES IN NET ASSETS ARE NOW CONSIDERED IMPLICIT PRICE CONCESSIONS (AS DEFINED IN ASC 606) AND THEREFORE INCLUDED IN NET PATIENT SERVICE REVENUES IN 2022. SUCH IMPLICIT PRICE CONCESSIONS REFLECTED IN NET PATIENT SERVICE REVENUE FOR THE YEAR ENDED JUNE 30, 2022 WERE APPROXIMATELY $1,121,496. PRIOR TO JULY 1, 2020, THE PROVISION FOR BAD DEBTS HAS BEEN PRESENTED CONSISTENT WITH THE PREVIOUS REVENUE RECOGNITION STANDARDS SEPARATELY AS A COMPONENT OF NET PATIENT SERVICE REVENUES. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS UPON ADOPTION BECAME PART OF THE IMPLICIT PRICE CONCESSION RESERVE IS NOW PRESENTED AS A DIRECT REDUCTION OF PATIENT ACCOUNTS RECEIVABLE.
PART III, LINE 8: MEDICARE REVENUE AND COSTS ARE TAKEN FROM THE MOST RECENTLY FILED MEDICARE COST REPORT.
PART III, LINE 9B: THE HOSPITAL ACCEPTS ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. A PATIENT IS CLASSIFIED AS A CHARITY PATIENT BY REFERENCE TO CERTAIN ESTABLISHED POLICIES OF THE HOSPITAL. THESE POLICIES DEFINE CHARITY SERVICES AS THOSE SERVICES FOR WHICH NO PAYMENT IS ANTICIPATED. IN ASSESSING A PATIENT'S INABILITY TO PAY, THE HOSPITAL UTILIZES THE GENERALLY RECOGNIZED POVERTY INCOME LEVELS, BUT ALSO INCLUDES CERTAIN CASES WHERE INCURRED CHARGES ARE SIGNIFICANT WHEN COMPARED TO INCOME. BECAUSE THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, THEY ARE NOT REPORTED AS NET PATIENT SERVICE REVENUE; HOWEVER, EXPENSES INCURRED IN PROVIDING THESE SERVICES ARE INCLUDED IN THE HOSPITAL'S OPERATING EXPENSES. SERVICES TO PATIENTS WHO QUALIFY FOR FINANCIAL ASSISTANCE (200% OF FPG) ARE NOT PURSUED IN COLLECTION. SERVICES ARE COMPLETELY WRITTEN OFF.
PART VI, LINE 2: BGH ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY BY WORKING THROUGH A COMMUNITY HEALTH NEEDS ASSESSMENT. THE HOSPITAL LOOKS AT THE AREA WE SERVE AND INTERACTS WITH LOCAL ORGANIZATIONS SUCH AS LARGE EMPLOYERS, SCHOOLS, HEALTH CARE PROVIDERS AND HEALTH-RELATED AGENCIES. INPUT FROM ALL SOURCES IS REVIEWED, COMPILED AND PRIORITIZED BASED ON CRITERIA SUCH AS THE HOSPITAL'S ABILITY TO IMPACT THE IDENTIFIED NEED AND THE SIGNIFICANCE OF THE NEED IN THE COMMUNITY.
PART VI, LINE 3: FINANCIAL ASSISTANCE INFORMATION IS POSTED ON THE HOSPITAL WEBSITE, IN THE REGISTRATION AND ADMISSIONS AREA, IS PROVIDED TO PATIENTS UPON ADMISSION, WITH STATEMENTS, AND IS ALWAYS AVAILABLE UPON REQUEST.
PART VI, LINE 4: THE HOSPITAL'S SERVICE AREA IS PRIMARILY BUCHANAN COUNTY, VIRGINIA. IT IS A VERY RURAL MINING AREA LOCATED IN MOUNTAINOUS TERRAIN WITH HIGH UNEMPLOYMENT RATES.
PART VI, LINE 5: THE HOSPITAL SPENT $864,000 ON CAPITAL EQUIPMENT TO PROVIDE THE BEST POSSIBLE MEDICAL CARE TO OUR COMMUNITY. THE HOSPITAL ALSO GRANTS EDUCATION LOANS TO LOCAL STUDENTS TO ENCOURAGE HEALTHCARE RELATED CAREERS THAT ARE NEEDED IN THE AREA.THE HOSPITAL BOARD IS COMPRISED OF 9 VOLUNTEER MEMBERS FROM EVERY DISTRICT OF THE COUNTY. THIS ASSURES THAT ALL RESIDENTS HAVE REPRESENTATION AND ALLOWS THE HOSPITAL TO HAVE A BROAD KNOWLEDGE OF THE COMMUNITY IT SERVES.
