Community Benefit Insight - Tax-exempt hospital

View data for this organization below, or select additional hospitals to create a comparison view.

Search tax-exempt hospitals
for comparison purposes.

Walla Walla General Hospital

Walla Walla General Hospital

1025 S Second
Walla Walla, WA 99362

Bed count	72	Medicare provider number	500049	Member of the Council of Teaching Hospitals	NO	Children's hospital	NO

EIN: 910617726

Display data for year:

Community Benefit Spending- 2017
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)

11.61%

Spending by Community Benefit Category- 2017
(as % of total functional expenses)

* = CBI denoted preventative categories

Community Benefit Spending Compared to Functional Expenses, 2010-2017

Additional data

Community Benefit Expenditures: 2017

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.
Amount spent in the following IRS community benefit categories:

Financial Assistance at cost as % of operating expenses	$ 663,224 1.45 %
Medicaid as % of operating expenses	$ 4,666,821 10.17 %
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 expenses Note: 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?	NO
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: 2017

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	$ 127,767 0.28 %
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	$ 56,358 44.11 %

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:
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.
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.
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.

Community Health Needs Assessment Activities: 2017

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: 2017

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 $ 35927246 including grants of $ 0) (Revenue $ 26697567)
Walla Walla General Hospital (WWGH) provides quality medical healthcare regardless of race, creed, sex, national origin, handicap, age, or ability to pay. Although reimbursement for services rendered is critical to the operation and stability of WWGH, the organization recognizes that not all individuals possess the ability to pay for essential medical services.

Facility Information

Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.

Account Input from Person Who Represent the Community Facility: Walla Walla General Hospital The 2016 CHNA data collection process can be summarized as follows: 1. review of prior CHNA reporting efforts; 2. collection of most recently available demographic, socioeconomic and health indicator data. Data gathering was accomplished by using a community survey, engaging with community focus groups and conducting key informant interviews. Community Survey: the community organization surveys asked about the health problems and health needs of the community, including what is healthy in the community, what is not healthy in the community, and what the community needs to be healthy. Twelve community members responded to the online survey. The majority of community members noted that their agency serves non-Hispanic White and Latino/Hispanic populations, followed by African-American/Black, Asian, Pacific Islander, and Native American. Community Focus Groups: The focus groups included 20 individuals who were community members or employees from various departments within the hospital. Focus group respondents expressed pride in the Walla Walla community due to its unity and desire for inclusion, as well as its focus on health services. Key Informant Interviews: Twenty-six people, representing leaders of health organizations, participated in key informant interviews.

Supplemental Information

Schedule H (Form 990) Part VI

The costs were determined bu using a cost-to-charge ratio. The cost-to charge computation is based on hospital specific data included in the system-wide combined audited financial statements. The formula used for computation equals financial statement data as follows: Total expenses - (Provision for bad debts + Other revenue + Interest income)/Gross patient charges Uncollected patient accounts are analyzed using written patien financial services policies that apply standard procedures for all patient accounts. The result of the analysis is what is recognized as bad debt expense. For example, all self-pay patients receive a discount. If the discounted account is unpaid after collection efforts, the unpaid balance is classified as bad debt. The cost-to-charge ratio described for Part I, Line 7 is multiplied times the hospital's bad debt expense as reported in the system-wide audited combined financial statements. The resulting figure has been reported as bad debts at cost on Part III, Line 2. Part III, Line 3 - Methodology of Estimated Amount & Rationale for Including in Community Benefit The portion of the bad debts attributed to charity care as reported on Part III, Line 3 was calculated by an independent third-party consulting firm.

The hospital discontinued operations on July 24, 2017. The hospital's website has been suspended and the information that had been available on the Adventist Health website has been removed. Prior to closure, the hospital's 2016 CHNA, the 2018 Community Health Plan (CHP) Update for fiscal year 2017, and the 2016 Implementation Strategy (adopted in May 2017), known as the 2017 CHP, were posted on the hospital's website at https://www.adventisthealth.org/walla-walla/pages/default.aspx and on the Adventist Health Corporate website at https://www.adventisthealth.org/about-us/community-benefit. Walla Walla supports local partners to augment our own efforts, and to promote a healthier community. Partnership is not used as a legal term, but a description of the relationships of connectivity that are necessarv to collectively improve the health of our region. One of our objectives is to partner with other nonprofit and faith-based organizations that share our values and priorities to improve the health status and guality of life of the community we serve. This is an intentional effort to avoid duplication and leverage the successful work already in existence in the community. Many important systemic efforts are underway in our region, and we have been in partnership with multiple not-for-profits to provide guality care to the underserved in our region., such as: Walla Walla County Health Department, Walla Walla Public Schools Health Services

The hospital discontinued operations on July 24, 2017. The hospital's website has been suspended. Prior to closure, the plain language summary of the Financial Assistance Policy (FAP) and the complete FAP policy and FAP Application were posted on the hospital's website at https://www.adventisthealth.org/walla-walla/pages/default.aspx. These documents were available in multiple languages. At the time of registration, patients who are uninsured and underinsured are provided information about government healthcare programs. Patients are also orally informed of their right to reguest charity assistance. Signs are displayed in the patient business office, patient registration areas and the emergency room in multiple languages informing patients of this right as well. The hospital also provides a brochure during the registration process that explains the hospital billing and collection procedures, and how to reguest financial assistance. In addition, every billing statement sent to patients contains information on how to reguest financial assistance.

"Walla Walla General Hospital's primary service area is located in Walla Walla County, Washington and part of Umatilla County, Oregon. We are located in the fertile agricultural valley of southeastern Washington. Our primary service area encompasses Walla Walla, Waitsburg, Touchet, College Place, Dixie, Prescott, Dayton, and the following cities in Oregon: Milton-Freewater, Athena, and Weston. In the primary service area, the total population is approximately 74,000. The largest age group is comprised of persons aged 45-64 years, with a median age of 37.8 compared to the US median age of 37.9 The population is primarily composed of individuals who identify as White (82.6%) and the smallest group is composed of individuals who identify as Pacific Islander (0.2%), followed by American Indian (1.1%).1 By ethnicity, 22.6% of the population is of Hispanic origin compared to 17.6% of the U.S. population. The diversity index measures the probability that two people from the same area will be of a different race or ethnic groups. English is the dominant language spoken in the service area, with about 97% of the overall population speaking English only. 12% of the population aged 5 to 17 years speaks only English and 6% speaks Spanish. Of those that speak Spanish, 5% report speaking English ""very well' or ""well."" 51% of the population aged 18 to 64 years speak English and 12% speak Spanish. Of those that speak Spanish, 8% report speaking English ""very well"" or ""well,"""

"Our hospital's mission is, ""Living God's love by inspiring health, wholeness and hope."" Our community benefit work is rooted deep within our mission and merely an extension of our mission and service. We have also incorporated our community benefit work to be an integral component of improving the ""triple aim."" The ""Triple Aim"" concept broadly known and accepted within health care includes: 1) Improve the experience of care for our residents. 2) Improve the health of populations. 3) Reduce the per capita costs of health care. Our strategic investments in our community are focused on a more planned, proactive approach to community health. The basic issue of good stewardship is making optimal use of limited charitable funds. Defaulting to charity care in our emergency rooms for the most vulnerable is not consistent with our mission. An upstream and more proactive and strategic allocation of resources enables us to help low income populations avoid preventable pain and suffering; in turn allowing the reallocation of funds to serve an increasing number of people experiencing health disparities."

The hospital is a member of Adventist Health, a health care system which provides healthcare services in diverse markets within the Western United States. A member hospital may share some services with other member hospitals in its geoqraphic area, such as clinical, management and support services. Using today's technology, hospitals outside the geoqraphic area are able to provide support through remote services such as telepharmacy and robotics surgery. The Corporate Office provides important shared administrative support for member hospitals' rural health clinics and home care agencies, guality of care, other clinical needs, financing and risk management, and shared clinical and financial information technology. As many experienced and new physicians search for alternatives to independent practice, there is also corporate administrative support for hospital affiliated medical groups that engage physicians through employment or other contracts. This provides stability and growth of gualified physicians across many specialties, which is very important to make healthcare services available and to maintain and improve health within the communities served by all member hospitals.

The State of Washington does not require that a community benefit report be filed with the State. The State does require the reporting of charity care. The State also requires that a 501(c)(3)hospital make its CHNA and Implementation Strategy widely available to the public.

This is an Part III, Line 3 ? Methodology of Estimated Amount & Rationale for Including in Community Benefit (continued) estimate of additional charity care that would have been granted if patients had cooperated by furnishing family financial information. A statistically valid sampling of patient accounts written-off was evaluated. The evaluation used various factors to determine which patients would have been eligible for charity care. Had the hospital obtained sufficient information from all patients who gualified for financial assistance, these additional accounts would have been recorded as charity care instead of bad debt. Part III, Line 4 - Bad Debt Expense The system-wide audited combined financial statements do not contain a footnote describing bad debt expense. Part III, Line 8 - Explanation Of Shortfall As Community Benefit The Medicare cost report apportions the hospital's costs on the basis of inpatient days and ancillary and outpatient charges to establish the costing methodology. Healthcare delivery by hospitals is a complex, highly regulated business in the United States. Healthcare unit cost inflation is driven by compliance with ever-expanding regulatory reguirements

Operating expenses	$ 45,892,511
Total amount spent on community benefits as % of operating expenses	$ 5,330,045 11.61 %