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Children's Hospital Los Angeles

Childrens Hospital Los Angeles
4650 Sunset Boulevard
Los Angeles, CA 90027
Bed count568Medicare provider number053302Member of the Council of Teaching HospitalsYESChildren's hospitalYES
EIN: 951690977
Display data for year:
Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
11.12%
Spending by Community Benefit Category- 2021
(as % of total functional expenses)
* = CBI denoted preventative categories
Community Benefit Spending Compared to Functional Expenses, 2010-2021
Additional data

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$ 1,445,180,385
      Total amount spent on community benefits
      as % of operating expenses
      $ 160,692,917
      11.12 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 175,661
        0.01 %
        Medicaid
        as % of operating expenses
        $ 46,094,384
        3.19 %
        Costs of other means-tested government programs
        as % of operating expenses
        $ 0
        0 %
        Health professions education
        as % of operating expenses
        $ 38,126,037
        2.64 %
        Subsidized health services
        as % of operating expenses
        $ 5,834,190
        0.40 %
        Research
        as % of operating expenses
        $ 59,800,000
        4.14 %
        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.
        $ 9,679,780
        0.67 %
        Cash and in-kind contributions for community benefit*
        as % of operating expenses
        $ 982,865
        0.07 %
        Community building*
        as % of operating expenses
        $ 1,480,831
        0.10 %
    • * = CBI denoted preventative categories
    • Community building activities details:
        • Did tax-exempt hospital report community building activities?YES
          Number of activities or programs (optional)6
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members1
          Coalition building0
          Community health improvement advocacy3
          Workforce development2
          Other0
          Persons served (optional)100,092
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members60
          Coalition building0
          Community health improvement advocacy100,000
          Workforce development32
          Other0
          Community building expense
          as % of operating expenses
          $ 1,480,831
          0.10 %
          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
          $ 0
          0 %
          Environmental improvements
          as % of community building expenses
          $ 0
          0 %
          Leadership development and training for community members
          as % of community building expenses
          $ 77,530
          5.24 %
          Coalition building
          as % of community building expenses
          $ 0
          0 %
          Community health improvement advocacy
          as % of community building expenses
          $ 587,421
          39.67 %
          Workforce development
          as % of community building expenses
          $ 815,880
          55.10 %
          Other
          as % of community building expenses
          $ 0
          0 %
          Direct offsetting revenue$ 219,000
          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$ 219,000
          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
        $ 36,386,739
        2.52 %
        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 agencyNot 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

    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 $ 920759914 including grants of $ 2251232) (Revenue $ 1119143501)
      MEDICAL CARE PROVIDED TO CHILDREN: IT IS THE POLICY OF THE HOSPITAL TO STRIVE TO MAINTAIN QUALITY HEALTH CARE DELIVERY IN A MANNER THAT RESPECTS THE DIGNITY OF THE INDIVIDUAL AND FAMILY, REGARDLESS OF THE ABILITY TO PAY. UNDER THE HOSPITAL'S POLICY, MEDICAL CARE MAY BE PROVIDED WITHOUT CHARGE OR AT AMOUNTS LESS THAN ITS ESTABLISHED RATES TO PEOPLE WHO ARE UNINSURED OR UNDERINSURED AND CANNOT AFFORD TO PAY FOR THEIR OWN MEDICAL CARE. THE HOSPITAL PROVIDES ADDITIONAL COMMUNITY SUPPORT BY PROVIDING CARE TO PATIENTS WHO PARTICIPATE IN PROGRAMS, LIKE MEDI-CAL, THAT DO NOT PAY FULL CHARGES. APPROXIMATELY THREE-FOURTHS OF THE HOSPITAL'S PATIENTS ARE COVERED BY MEDI-CAL PROGRAMS.
      4B (Expenses $ 62942140 including grants of $ 0) (Revenue $ 21348728)
      GRADUATE MEDICAL EDUCATION PROVIDES TRAINING AND EDUCATION TO MEDICAL STUDENTS IN LOS ANGELES COUNTY WHO, IN TURN, PROVIDE SERVICES TO PATIENTS AT THE HOSPITAL. ALSO, INCLUDES EDUCATION REVENUE FROM THE RESIDENCY AND FELLOWSHIP PROGRAMS AT CHLA. THE HOSPITAL SUBSIDIZES A LARGE PART OF THE COST OF TRAINING PHYSICIANS, ALLIED HEALTH PROFESSIONALS, AND OTHER HEALTH CARE WORKERS IN ITS EMERGENCY ROOM, CLINICS, INPATIENT AREAS, AND OTHER PARTS OF ITS FACILITIES.
      4C (Expenses $ 147769836 including grants of $ 0) (Revenue $ 16443170)
      RESEARCH REVENUES FURTHER THE EXEMPT PURPOSE OF CHLA BY PROVIDING THE PATIENTS OF CHLA ACCESS TO NEW TECHNOLOGIES, DISCOVERIES AND MEDICATIONS FOR TREATMENT. RESULTS OF THIS RESEARCH IS DISSEMINATED THROUGH PUBLICATIONS IN SCIENTIFIC JOURNALS AND PRESENTATIONS BY THE PRINCIPAL INVESTIGATORS. THE HOSPITAL SUBSIDIZES A LARGE PART OF THE COST OF MEDICAL RESEARCH TAKING PLACE IN ITS FACILITIES.
      4D (Expenses $ 4193795 including grants of $ 0) (Revenue $ 4294192)
      OTHER PROGRAM SERVICE REVENUES ALSO INCLUDE RESIDENTS HOUSING AND MISCELLANEOUS TUITION AND EDUCATION INCOME.
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      CHILDREN'S HOSPITAL LOS ANGELES
      PART V, SECTION B, LINE 5: THE 2022 COMMUNITY HEALTH NEEDS ASSESSMENT WAS CONDUCTED BY THE CENTER FOR NONPROFIT MANAGEMENT (CNM) AND THE OFFICE OF COMMUNITY AFFAIRS AT CHILDREN'S HOSPITAL LOS ANGELES IN COLLABORATION WITH OTHER INSTITUTIONS, ORGANIZATIONS AND AGENCIES AS WELL AS MEMBERS OF THE CHILDREN'S HOSPITAL COMMUNITY BENEFIT ADVISORY COMMITTEE.THE CNM TEAM HAS EXTENSIVE EXPERIENCE THROUGH BEING INVOLVED IN AND CONDUCTING MORE THAN 30 CHNAS FOR HOSPITALS THROUGHOUT LOS ANGELES COUNTY AND SAN DIEGO COUNTY. THE CNM TEAM CONDUCTED 2019 CHNAS FOR CITRUS VALLEY HEALTH PARTNERS, THE GLENDALE HOSPITALS COLLABORATIVE, CITY OF HOPE, HUNTINGTON HOSPITAL IN PASADENA, CA, AND TWO OF THE LOCAL HOSPITALS WITHIN THE PROVIDENCE HEALTH SYSTEM, AS WELL AS CHLA'S PREVIOUS 2016 & 2019 CHNAS.CHLA HAS CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) IN AN EFFORT TO UNDERSTAND THE HEALTH AND SOCIAL NEEDS OF THE COMMUNITY AND AS REQUIRED BY STATE AND FEDERAL LAW. THE CHNA IS A PRIMARY TOOL USED BY THE HOSPITAL TO DETERMINE ITS COMMUNITY BENEFIT PLAN. THIS ASSESSMENT INCORPORATES COMPONENTS OF PRIMARY DATA COLLECTION AND SECONDARY DATA ANALYSIS THAT FOCUS ON THE HEALTH AND SOCIAL NEEDS OF THE SERVICE AREA. SOURCES OF DATA INCLUDE THE U.S. CENSUS 2020 DECENNIAL CENSUS AND AMERICAN COMMUNITY SURVEY, CALIFORNIA HEALTH INTERVIEW SURVEY, CALIFORNIA DEPARTMENT OF PUBLIC HEALTH, CALIFORNIA EMPLOYMENT DEVELOPMENT DEPARTMENT, LOS ANGELES COUNTY HEALTH SURVEY, LOS ANGELES HOMELESS SERVICES AUTHORITY, CDC NATIONAL HEALTH STATISTICS, NATIONAL CANCER INSTITUTE, U.S. DEPARTMENT OF EDUCATION, AND OTHERS. WHEN PERTINENT, THESE DATA SETS ARE PRESENTED IN THE CONTEXT OF CALIFORNIA STATE. THE 2022 COMMUNITY HEALTH NEEDS ASSESSMENT METHODOLOGY AND PROCESS INVOLVED THE COLLECTION OF BOTH SECONDARY DATA AND PRIMARY DATA. APPROXIMATELY 300 SECONDARY DATA INDICATORS ON A VARIETY OF HEALTH, SOCIAL, ECONOMIC, AND ENVIRONMENTAL TOPICS WERE COLLECTED BY ZIP CODE, SERVICE PLANNING AREA (SPA), COUNTY, AND STATE LEVELS (AS AVAILABLE). IN ADDITION, PRIMARY DATA COLLECTION INCLUDED AN ONLINE SURVEY, A YOUTH-LED PHOTOVOICE PROJECT WITH YOUTH AND YOUNG ADULT REPRESENTATION FROM ALL OVER LOS ANGELES COUNTY AND A COMMUNITY FORUM WITH INDIVIDUALS WHO REPRESENT THE BROAD INTERESTS OF THE COMMUNITY SERVED BY THE HOSPITAL. ADDITIONALLY, INPUT WAS OBTAINED FROM LOS ANGELES COUNTY DEPARTMENT OF PUBLIC HEALTH OFFICIALS. FOR THE COMMUNITY FORUM, COMMUNITY STAKEHOLDERS IDENTIFIED BY KEY DEPARTMENTS AT CHILDREN'S HOSPITAL LOS ANGELES WERE CONTACTED AND ASKED TO PARTICIPATE IN THE PRIORITIZATION OF NEEDS PROCESS. PARTICIPANTS INCLUDED INDIVIDUALS WHO ARE LEADERS AND REPRESENTATIVES OF MEDICALLY UNDERSERVED, LOW-INCOME, MINORITY AND CHRONIC DISEASE POPULATIONS, OR REGIONAL, STATE OR LOCAL HEALTH OR OTHER DEPARTMENTS OR AGENCIES THAT HAVE CURRENT DATA OR OTHER INFORMATION RELEVANT TO THE HEALTH NEEDS OF THE COMMUNITY SERVED BY THE HOSPITAL FACILITY.A NUMBER OF INSTITUTIONS, ORGANIZATIONS, AND DEPARTMENTS CONTRIBUTED TIME AND RESOURCES TO ASSIST WITH THE ASSESSMENT. THIS LIST WHICH INCLUDED THE LA COUNTY DEPARTMENT OF PUBLIC HEALTH IS FOUND IN APPENDIX C OF THE 2022 CHNA FOUND ON WWW.CHLA.ORG/COMMUNITY.
      CHILDREN'S HOSPITAL LOS ANGELES
      "PART V, SECTION B, LINE 11: AS PART OF THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA), HEALTH AND SOCIAL NEEDS WERE IDENTIFIED THROUGH AN EXAMINATION OF PRIMARY AND SECONDARY DATA AND THEN PRIORITIZED THROUGH A STRUCTURED PROCESS USING THE RELATIVE WORTH METHOD. THE FOLLOWING PRIORITIZED HEALTH NEEDS WERE IDENTIFIED: MENTAL HEALTH, HOMELESSNESS/HOUSING, ECONOMIC SECURITY/POVERTY, COMMUNICABLE/INFECTIOUS DISEASES (INCLUDING COVID-19), PATIENT/FAMILY-CENTERED HEALTH CARE, HEALTH SERVICES COMMUNICATION, OBESITY, AND FOOD SECURITY. TO ADDRESS THESE NEEDS, WE OPERATE THROUGH THE FOLLOWING DOMAINS: 1) HEALTH ACCESS, 2) ECONOMIC ADVANCEMENT AND 3) COMMUNITY GROWTH.1) HEALTH ACCESS DOMAIN: MENTAL HEALTH: -CHLA'S BEHAVIORAL HEALTH INSTITUTE, DEPARTMENT OF PSYCHOLOGY, DIVISION OF DEVELOPMENTAL-BEHAVIORAL PEDIATRICS, DEVELOPMENTAL AND BEHAVIORAL OUTPATIENT CENTER AND OTHER PROGRAMS ARE ADVANCING INITIATIVES THAT IMPROVE THE BEHAVIORAL AND DEVELOPMENTAL HEALTH OF CHILDREN. PATIENT/FAMILY-CENTERED HEALTH CARE: -WE ARE WORKING WITH COMMUNITY HEALTH PROMOTION ORGANIZATIONS AND COMMUNITY HEALTH PROMOTERS TO PARTNER AND CONCEPTUALIZE MODELS THAT INTEGRATE NAVIGATION OF COMMUNITY RESOURCES AND SERVICES INTO THE HEALTH CARE SYSTEM.COMMUNICABLE/INFECTIOUS DISEASES (INCLUDING COVID-19): -CHLA CONTINUES TO HOST ANNUAL COMMUNITY VACCINATION CLINICS FOR INFLUENZA AND HAS HOSTED MULTIPLE COVID-19 VACCINATION CLINICS AT THE HOSPITAL AND VARIOUS COMMUNITY SITES AND WILL CONTINUE TO EXPLORE PARTNERSHIP OPPORTUNITIES TO EXPAND THIS EFFORT. HEALTH SERVICES COMMUNICATION: -WE ARE DEEPENING RELATIONS AND INCREASING PARTNERSHIPS TO EXTEND THE PROVISION OF HEALTH PROMOTION AND RESOURCE INFORMATION TO COMMUNITY MEMBERS AND COMMUNITY ORGANIZATIONS THROUGH MULTIPLE PLATFORMS. -WE ARE ALSO STRENGTHENING OUR EFFORTS TO TRAIN ALL OF OUR TEAM MEMBERS, NO MATTER THEIR AREA OF MEDICAL EXPERTISE, TO ASSESS SOCIAL DETERMINANTS OF HEALTH AND TO ADVANCE HOSPITAL EFFORTS TO HELP FAMILIES IDENTIFY AND NAVIGATE COMMUNITY NETWORKS OF RESOURCES AND SERVICES. OBESITY: -CHLA CONTINUES TO EXPLORE OPPORTUNITIES TO APPLY ITS CLINICAL EXPERTISE AND INITIATIVES TO EXTEND ITS PROGRAMS AND SERVICES TO THE COMMUNITY, INCLUDING BUT NOT LIMITED TO, NUTRITION PROGRAMS, RESEARCH WITHIN THE CHLA DIABETES AND OBESITY PROGRAM TO DEVELOP STRATEGIES TO REDUCE THE BURDEN OF OBESITY AND DIABETES IN CHILDREN AND OTHER CHLA WEIGHT MANAGEMENT PROGRAMS AND CLINICS. 2) ECONOMIC ADVANCEMENT DOMAIN:THE HOSPITAL IS WORKING TO ADVANCE CURRENT EFFORTS TO EXPAND INTERNSHIPS, MENTORSHIPS AND WORK EXPERIENCE OPPORTUNITIES FOR YOUNG ADULTS AND UNEMPLOYED INDIVIDUALS AND WILL COLLABORATE WITH COMMUNITY AND CIVIC STAKEHOLDERS TO MAXIMIZE ECONOMIC OPPORTUNITY STRATEGIES THAT ADDRESS HEALTH DISPARITIES AND THE SOCIAL DETERMINANTS OF HEALTH. TO ADDRESS ECONOMIC SECURITY/POVERTY: -WE ARE ENHANCING OUR SYSTEMS TO ATTRACT CANDIDATES FROM DIVERSE COMMUNITIES FOR EXISTING OPENINGS AND TRAINING PROGRAMS. -WE ARE EXPANDING OUR SUCCESSFUL CAREERS IN HEALTH AND MENTORSHIP (CHAMP) PROGRAM TO INCREASE THE SCOPE OF THE TRAINING PROVIDED FOR INTERNS TO MAXIMIZE THEIR ABILITY TO GAIN EMPLOYMENT FOLLOWING PARTICIPATION IN THE PROGRAM. -WE CONTINUE TO PROVIDE WORKFORCE DEVELOPMENT OPPORTUNITIES TO YOUTH IN DIVERSE COMMUNITIES THROUGH PROGRAMS SUCH AS: LATINO AND AFRICAN AMERICAN HIGH SCHOOL INTERNSHIP PROGRAM (LA HIP) STEM AND HEALTH RESEARCH INTERNSHIPS, PROJECT SEARCH JOB-READINESS PROGRAM FOR YOUTH WITH DEVELOPMENTAL DISABILITIES AND CAMP CHLA- HIGH-SCHOOL HEALTH CAREER EXPLORATION PROGRAM. -THE HOSPITAL IS WORKING TO ADVANCE CURRENT EFFORTS TO EXPAND INTERNSHIPS, MENTORSHIPS AND WORK EXPERIENCE OPPORTUNITIES FOR YOUNG ADULTS AND UNEMPLOYED INDIVIDUALS AND WILL COLLABORATE WITH COMMUNITY AND CIVIC STAKEHOLDERS TO MAXIMIZE ECONOMIC OPPORTUNITY STRATEGIES THAT ADDRESS HEALTH DISPARITIES AND THE SOCIAL DETERMINANTS OF HEALTH.3) COMMUNITY GROWTH DOMAIN:FOOD SECURITY: -WE AIM TO ADDRESS FOOD INSECURITY BY SUPPORTING FOOD RECLAMATION, FRESH PRODUCE DISTRIBUTION AND MEAL PROGRAMS FOR FAMILIES IN NEED, CONDUCTED IN PARTNERSHIP WITH COMMUNITY STAKEHOLDERS. -WE SUPPORT THE DEVELOPMENT OF COMMUNITY GARDENS AND GREEN SPACES. -WE PROVIDE SUPPORT TO LOCAL NONPROFITS ENGAGING IN WORK TO ADVANCE HEALTH EQUITY IN OUR COMMUNITIES. WHILE ""HOMELESSNESS/HOUSING"" WAS ANOTHER HEALTH AND SOCIAL NEED IDENTIFIED IN PRIORITIZED LIST, THERE ARE OTHER LOCAL AND REGIONAL COMMUNITY ORGANIZATIONS WHOSE MISSION AND RESOURCES ARE WELL-ALIGNED TO ADDRESS THIS NEED THAT HAVE BEEN IDENTIFIED. CHLA WILL STILL CONTINUE TO EXPLORE FUTURE OPPORTUNITIES TO PARTNER OR COLLABORATE REGARDING THIS NEED."
      PART V, SECTION B, LINE 7A:
      "THE COMMUNITY HEALTH NEEDS ASSESSMENT (""CHNA"") OF THE HOSPITAL CAN BE LOCATED AT THE FOLLOWING WEB ADDRESS: HTTPS://WWW.CHLA.ORG/COMMUNITY-IMPACT-REPORTS-AND-PUBLICATIONS"
      PART V, SECTION B, LINE 10A:
      THE IMPLEMENTATION STRATEGY OF THE HOSPITAL CAN BE LOCATED AT THE FOLLOWING WEB ADDRESS: HTTPS://WWW.CHLA.ORG/COMMUNITY-IMPACT-REPORTS-AND-PUBLICATIONS
      Supplemental Information
      Schedule H (Form 990) Part VI
      PART I, LINE 6A:
      CHLA HAS PREPARED A COMMUNITY IMPACT REPORT AND IT CAN BE FOUND ON OUR WEBSITE AT THE FOLLOWING LINK: HTTPS://WWW.CHLA.ORG/COMMUNITY-IMPACT-REPORTS-AND-PUBLICATIONS
      PART I, LINE 7:
      THE ORGANIZATION USES THE COST-TO-CHARGE RATIO METHODOLOGY TO DETERMINE UNREIMBURSED COST OF CARE PROVIDED TO MEDI-CAL PATIENTS. ALL OTHER COSTS ARE ACCOUNTED FOR USING AN INTERNAL SOFTWARE CALLED CBISA (COMMUNITY BENEFIT INVENTORY FOR SOCIAL ACCOUNTABILITY), WHICH FEATURES A BLEND OF BOTH STATISTICAL AND NARRATIVE INFORMATION. IN OCTOBER 2010, CMS APPROVED LEGISLATION ENACTED BY THE STATE OF CALIFORNIA THAT PROVIDED FOR SUPPLEMENTAL MEDI-CAL PAYMENTS TO BE PAID TO CERTAIN HOSPITALS FROM FUNDS COLLECTED FROM PARTICIPATING HOSPITALS UNDER THE STATE'S QUALITY ASSURANCE FEE PROGRAM. SUCH AMOUNTS WERE ALLOCATED AND PAID TO CHLA BASED ON PRIOR YEAR PATIENT DATA, WHICH INCLUDES MEDI-CAL PATIENTS.
      PART II, COMMUNITY BUILDING ACTIVITIES:
      "THE HOSPITAL SPONSORS VARIOUS COMMUNITY SERVICES TO BENEFIT THE PHYSICALLY, MENTALLY, AND GENETICALLY DISABLED AS PART OF ITS CHARITABLE MISSION. THESE SERVICES INCLUDE PARENTAL COUNSELING, EDUCATIONAL SEMINARS, FAMILY SUPPORT GROUPS, AND AN OUTREACH ORGANIZATION FOR FAMILIES ADMINISTERED BY THE HOSPITAL IN AN AGENCY RELATIONSHIP AND FUNDED BY THE STATE OF CALIFORNIA. ADDITIONALLY, A LARGE NUMBER OF HEALTH-RELATED EDUCATIONAL PROGRAMS ARE PROVIDED FOR THE BENEFIT OF THE COMMUNITY, INCLUDING HEALTH ENHANCEMENTS AND WELLNESS, TELEPHONE INFORMATION SERVICES, AND PROGRAMS DESIGNED TO IMPROVE THE GENERAL STANDARDS OF THE HEALTH OF THE COMMUNITY. CHILDREN'S HOSPITAL LOS ANGELES OFFERS MANY COMMUNITY SERVICES AND PROGRAMS IN RESPONSE TO THE NEEDS OF CHILDREN, YOUTH AND FAMILIES. COMMUNITY BENEFIT SERVICES AND ACTIVITIES ARE DESIGNED TO PROVIDE TREATMENT AND PROMOTE HEALTH AS A RESPONSE TO IDENTIFIED COMMUNITY NEEDS. OUR OBJECTIVES ARE TO IMPROVE ACCESS TO HEALTH CARE SERVICES, ENHANCE PUBLIC HEALTH OF THE COMMUNITY, ADVANCE MEDICAL OR HEALTH CARE KNOWLEDGE THAT PROVIDES PUBLIC BENEFIT, AND RELIEVE OR REDUCE THE BURDEN OF GOVERNMENT OR OTHER COMMUNITY EFFORTS.THE CHLA COMMUNITY HEALTH OUTREACH NETWORK - DUE TO CHANGING COVID-19 RESTRICTIONS, CHLA COMMUNITY HEALTH OUTREACH NETWORK IN-PERSON OUTREACH HAS BEEN LIMITED AND HAS REMAINED PRIMARILY IN A VIRTUAL FORMAT. CHLA'S OFFICE OF COMMUNITY AFFAIRS CONTINUED TO UTILIZE THE COMMUNITY IMPACT VIRTUAL SERIES TO VIRTUALLY PROVIDE HEALTH EDUCATION AND HEALTH PROMOTION INFORMATION TO THE COMMUNITY ORGANIZATION AND COMMUNITY MEMBERS INCLUDING TOPICS SUCH AS NUTRITION FOR HEALTHY KIDS, HOW TO TALK TO OUR KIDS ABOUT TRAUMATIC EVENTS, THE DANGERS OF FENTANYL, SCHOOL IMMUNIZATIONS REACHING OVER 400 INDIVIDUALS INCLUDING REPRESENTATIVES FROM COMMUNITY ORGANIZATIONS, COMMUNITY MEMBERS AND FAMILIES VIA 13 VIRTUAL SESSIONS.CAREERS IN HEALTH AND MENTORSHIP PROGRAM (CHAMP) CHLA'S CHAMP PROVIDES UNDERREPRESENTED ADULTS FROM THE LOS ANGELES COMMUNITY THE OPPORTUNITY TO PARTICIPATE IN A SERIES OF COMPREHENSIVE JOB READINESS AND LEADERSHIP DEVELOPMENT WORKSHOPS THAT ARE LED BY CHLA STAFF AND HOSPITAL PARTNERS. SINCE ITS INCEPTION, OVER 250 YOUNG ADULTS ENTERED THE CHLA CHAMP. AFTER SUCCESSFULLY COMPLETING THE WORKSHOP SERIES, ""CHAMPERS"" ARE PLACED IN NONCLINICAL, PROJECT-BASED INTERNSHIPS IN PARTICIPATING HOSPITAL DEPARTMENTS. STUDENTS ENGAGED WITH MANY DEPARTMENTS INCLUDING INNOVATIONS, COMMUNITY AFFAIRS, THE SABAN RESEARCH INSTITUTE, DIVERSITY, EQUITY & INCLUSION AND PATIENT EXPERIENCE.CAMP CHLA, A HEALTH CAREERS EXPLORATION PROGRAM, PROVIDES HIGH SCHOOL STUDENTS A FIRSTHAND LOOK INTO THE DAILY LIVES OF HEALTH CARE PROFESSIONALS. SINCE ITS INCEPTION IN 2006, OVER 1,000 STUDENTS FROM OUR COMMUNITY HAVE HAD THE OPPORTUNITY TO: JOB-SHADOW HEALTH CARE PROFESSIONALS, PARTICIPATE IN HANDS-ON SKILLS LABS, GAIN EXPOSURE TO DIFFERENT HEALTH CAREER PATHS AND SHARE THEIR EXPERIENCES WITH OTHER CAMPERS. TWO SESSIONS OF 60 STUDENTS RETURNED TO AN IN-PERSON FORMAT. STUDENTS ENGAGED WITH MANY PEDIATRIC DEPARTMENTS INCLUDING GENERAL PEDIATRICS, ED, NEONATOLOGY, HEMATOLOGY/ONCOLOGY, ORTHOPEDICS, SURGERY AND REHABILITATION.CHLA CONTINUES TO DEEPEN ITS COMMITMENT TO THE COMMUNITY AT LARGE THROUGH THE INNOVATION AND IMPLEMENTATION OF ITS COMMUNITY SERVICES AND PROGRAMS TO IMPROVE THE COMMUNITY'S HEALTH AND SAFETY. THROUGH OUR COMMUNITY BENEFIT PROCESS WE WILL GAIN A BETTER UNDERSTANDING OF THE SOCIAL DETERMINANTS OF HEALTH; AND INNOVATE AND IMPLEMENT SERVICES AND PROGRAMS TO IMPROVE THE HEALTH AND SAFETY OF THE COMMUNITY."
      PART III, LINE 2:
      THE HOSPITAL RECOGNIZES PATIENT SERVICE REVENUE ON THE BASIS OF CONTRACTUAL RATES FOR THE SERVICES RENDERED FOR THOSE PATIENTS WHO HAVE THIRD-PARTY PAYOR COVERAGE. FOR UNINSURED PATIENTS WHO DO NOT QUALIFY FOR CHARITY CARE, THE HOSPITAL RECOGNIZES REVENUE ON THE BASIS OF ITS STANDARD RATES (OR ON THE BASIS OF DISCOUNTED RATES, IF NEGOTIATED OR PROVIDED BY POLICY). PATIENTS COVERED BY INSURANCE, BUT REQUIRED TO PAY DEDUCTIBLES OR COPAYMENTS, ARE CONSIDERED TO BE UNINSURED FOR THOSE PORTIONS. BASED ON HISTORICAL EXPERIENCE, THE HOSPITAL BELIEVES THAT A SIGNIFICANT PORTION OF ITS PATIENT ACCOUNTS WILL BE UNCOLLECTIBLE. THUS, IT RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS RELATED TO PATIENT ACCOUNTS IN THE PERIOD THE SERVICES ARE PROVIDED.BAD DEBTS ARE NOT INCLUDED AS COMMUNITY BENEFITS AND CONTAIN -0- CHARITY COST. BAD DEBTS ARE CALCULATED BASED ON UNCOLLECTIBLE ACCOUNTS NET OF CONTRACTUALS. THE METHODOLOGY USED TO ARRIVE AT THE BAD DEBT REPORTED FOR THE FISCAL YEAR IS DERIVED FROM INCREMENTAL RESERVE INCREASES BASED ON THE AGE OF BILLED ACCOUNTS, PAYOR, AND PATIENT TYPE.
      PART III, LINE 8:
      CHLA IS NOT INCLUDING ANY MEDICARE SHORTFALL AS PART OF ITS COMMUNITY BENEFIT. FURTHER, CHLA USES FEDERAL MEDICARE COST ALLOCATION METHODOLOGY, AS REPORTED IN ITS MEDICARE COST REPORT, TO DETERMINE THE ALLOWABLE COSTS OF CARE RELATING TO MEDICARE PAYMENTS RECEIVED.
      PART III, LINE 9B:
      THE HOSPITAL'S POLICY STATES THAT IF THE PATIENT/GUARANTOR IS UNABLE TO PAY FOR SERVICES DUE TO THEIR CURRENT FINANCIAL SITUATION, THEY COULD BE ELIGIBLE FOR UNCOMPENSATED OR DISCOUNTED CARE, IN WHICH CASE THE HOSPITAL'S APPLICABLE POLICY AND PROCEDURE IS FURTHER REFERENCED. IF THE PATIENT/GUARANTOR DOES NOT QUALIFY, THE HOSPITAL FOLLOWS ALL APPLICABLE FEDERAL AND STATE GUIDELINES FOR DEBT COLLECTION, INCLUDING THE REQUIREMENT OF FAIR TREATMENT, THE PROHIBITION OF MAKING FALSE STATEMENTS AND RESTRICTIONS ON THE TIME OF DAY THAT DEBT COLLECTORS MAY CONTACT THE DEBTOR.
      PART VI, LINE 7, REPORTS FILED WITH STATES
      CA
      PART III, LINE 3:
      THE HOSPITAL RECOGNIZES PATIENT SERVICE REVENUE ON THE BASIS OF CONTRACTUAL RATES FOR THE SERVICES RENDERED FOR THOSE PATIENTS WHO HAVE THIRD-PARTY PAYOR COVERAGE. FOR UNINSURED PATIENTS WHO DO NOT QUALIFY FOR CHARITY CARE, THE HOSPITAL RECOGNIZES REVENUE ON THE BASIS OF ITS STANDARD RATES (OR ON THE BASIS OF DISCOUNTED RATES, IF NEGOTIATED OR PROVIDED BY POLICY). PATIENTS COVERED BY INSURANCE, BUT REQUIRED TO PAY DEDUCTIBLES OR COPAYMENTS, ARE CONSIDERED TO BE UNINSURED FOR THOSE PORTIONS. BASED ON HISTORICAL EXPERIENCE, THE HOSPITAL BELIEVES THAT A SIGNIFICANT PORTION OF ITS PATIENT ACCOUNTS WILL BE UNCOLLECTIBLE. THUS, IT RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS RELATED TO PATIENT ACCOUNTS IN THE PERIOD THE SERVICES ARE PROVIDED. BAD DEBTS ARE NOT INCLUDED AS COMMUNITY BENEFITS AND CONTAIN -0- CHARITY COST. BAD DEBTS ARE CALCULATED BASED ON UNCOLLECTIBLE ACCOUNTS NET OF CONTRACTUALS.
      PART VI, LINE 2:
      CHLA CONTINUES ITS COMMITMENT TO THE CHILDREN AND FAMILIES OF THE LOS ANGELES AREA THROUGH ITS COMMUNITY BENEFIT ACTIVITIES WHICH ENSURE THAT OUR HOSPITAL WILL REMAIN RESPONSIVE TO THE NEEDS OF THE COMMUNITY. CHILDREN'S HOSPITAL LOS ANGELES STRIVES TO ACCOMPLISH OUR GOALS THROUGH OUR STRATEGIC PLAN, DEVELOPED IN ACCORDANCE WITH THE 2022 COMMUNITY HEALTH NEEDS ASSESSMENT. 2022 COMMUNITY HEALTH NEEDS ASSESSMENT GOALS INCLUDE: -EXPAND ACCESS TO PEDIATRIC HEALTH, BEHAVIORAL HEALTH, AND PREVENTATIVE SERVICES -INCREASE AWARENESS OF PEDIATRIC AND FAMILY HEALTH CARE RESOURCES AND INFORMATION -EXPAND WORKFORCE PIPELINE PROGRAMS FOR YOUTH AND YOUNG ADULTS -EXPAND SUPPORT OF LOCAL ECONOMIC INCLUSION INITIATIVES -SPUR LOCAL ECONOMIC GROWTH AND CHAMPION ENVIRONMENTAL SUSTAINABILITY. CHLA COMPLETED 2022 COMMUNITY HEALTH NEEDS ASSESSMENT AND CONTINUES TO STRENGTHEN ITS COMMITMENT TO UNDERSTANDING THE HEALTH NEEDS OF THE COMMUNITIES IT SERVES.
      PART VI, LINE 3:
      EVERY PATIENT OR HIS OR HER REPRESENTATIVE SHALL, UPON ADMISSION AS AN INPATIENT, RECEIVE A WRITTEN NOTICE CONTAINING INFORMATION ABOUT THE AVAILABILITY OF CHARITY CARE AND DISCOUNT CARE. THE NOTICE SHALL INCLUDE INFORMATION ABOUT THIS POLICY, AS WELL AS CONTACT INFORMATION FOR A HOSPITAL EMPLOYEE OR OFFICE FROM WHICH THE PATIENT OR REPRESENTATIVE MAY OBTAIN FURTHER INFORMATION ABOUT THIS POLICY. THIS SAME NOTICE SHALL BE GIVEN TO PATIENTS WHO RECEIVE EMERGENCY OR OUTPATIENT CARE, AND WHO MAY RECEIVE A BILL FOR SUCH CARE, BUT WHO WERE NOT ADMITTED. THE NOTICE SHALL BE PROVIDED IN ENGLISH AND IN THE LANGUAGE SPOKEN BY THE PATIENT'S FAMILY IF AVAILABLE. NOTICES REGARDING THIS POLICY WILL BE CLEARLY AND CONSPICUOUSLY POSTED IN LOCATIONS VISIBLE TO THE PUBLIC INCLUDING, BUT NOT LIMITED TO, ALL OF THE FOLLOWING: THE EMERGENCY DEPARTMENT, BILLING OFFICE, ADMISSIONS OFFICE, AND OUTPATIENT SETTINGS. THESE POSTED NOTICES WILL EXPLAIN THAT CHLA HAS A VARIETY OF OPTIONS AVAILABLE, INCLUDING FINANCIAL ASSISTANCE, TO INDIVIDUALS WHO ARE UNINSURED OR UNDERINSURED. THESE NOTICES WILL INCLUDE A CONTACT OFFICE AND TELEPHONE NUMBER AN INDIVIDUAL CAN CALL TO OBTAIN MORE INFORMATION ABOUT THIS FINANCIAL ASSISTANCE POLICY AND TO APPLY FOR FINANCIAL ASSISTANCE.
      PART VI, LINE 4:
      OUR HOSPITAL SERVICES REACH THOUSANDS ACROSS SOUTHERN CALIFORNIA, WITH A PRIMARY SERVICE AREA OF LOS ANGELES COUNTY--A REGION THAT SPANS 4,057 SQUARE MILES AND INCLUDES VAST URBAN COMMUNITIES, SUBURBAN AREAS AND RURAL NEIGHBORHOODS AND INCLUDES 8 SERVICE PLANNING AREAS (SPAS) AS DESIGNATED BY THE LOS ANGELES COUNTY HEALTH DEPARTMENT. APPROXIMATELY 85% OF THE HOSPITAL'S PATIENTS ORIGINATE FROM L.A. COUNTY. LOS ANGELES COUNTY IS HOME TO MORE THAN 10 MILLION RESIDENTS--APPROXIMATELY 27 PERCENT OF THE STATE'S POPULATION. IT IS THE MOST POPULOUS COUNTY IN THE NATION, AND ONE OF THE MOST ETHNICALLY AND RACIALLY DIVERSE AS WELL.CHILDREN (AGES 0-14) REPRESENTED 18.2% OF THE POPULATION IN LOS ANGELES COUNTY, WHILE ADOLESCENTS (AGES 15-17) REPRESENTED 3.8%. LOS ANGELES COUNTY IS VERY DIVERSE. APPROXIMATELY HALF OF THE POPULATIONIDENTIFIES AS HISPANIC OR LATINO (50%); A LITTLE OVER A QUARTER IDENTIFIED AS WHITE (26.2%); 13.3% IDENTIFIED AS ASIAN, AND 7.9% IDENTIFIED AS BLACK OR AFRICAN AMERICAN. IN LA COUNTY, 57% OF THE POPULATION SPEAKS A LANGUAGE OTHER THAN ENGLISH AT HOME AND 22% ARE LINGUISTICALLY ISOLATED. IN LOS ANGELES COUNTY, 16.7% OF THE POPULATION LIVED AT OR BELOW 100% OF THE FPL. FURTHERMORE, IN LOS ANGELES COUNTY, 16.7% OF CHILDREN, UNDER AGE 18 YEARS, LIVED IN POVERTY.
      PART III, LINE 4:
      "FOOTNOTE 1: NET PATIENT SERVICE REVENUE IS REPORTED AT THE ESTIMATED NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS, AND OTHERS, INCLUDING ESTIMATED VARIABLE CONSIDERATION FOR RETROACTIVE ADJUSTMENTS DUE TO TERMS UNDER REIMBURSEMENT AGREEMENTS WITH THIRD-PARTY PAYORS, SETTLEMENT OF AUDITS, REVIEWS, AND INVESTIGATIONS. RETROACTIVE ADJUSTMENTS ARE ESTIMATED AND ACCRUED IN THE PERIOD IN WHICH THE RELATED SERVICES ARE RENDERED AND ADJUSTED IN FUTURE PERIODS AS FINAL SETTLEMENTS ARE DETERMINED.THE HOSPITAL DETERMINES PERFORMANCE OBLIGATIONS BASED ON THE NATURE OF THE SERVICES PROVIDED. PATIENT SERVICE REVENUE IS RECOGNIZED FOR PERFORMANCE OBLIGATIONS SATISFIED OVER TIME BASED ON ACTUAL CHARGES INCURRED IN RELATION TO TOTAL EXPECTED CHARGES. THE HOSPITAL BELIEVES THAT THIS METHOD PROVIDES A FAITHFUL DEPICTION OF THE TRANSFER OF SERVICES OVER THE TERM OF PERFORMANCE OBLIGATIONS BASED ON THE INPUTS NEEDED TO SATISFY THE OBLIGATIONS. GENERALLY, PERFORMANCE OBLIGATIONS SATISFIED OVER TIME RELATE TO PATIENTS IN THE HOSPITAL RECEIVING INPATIENT ACUTE CARE SERVICES. PERFORMANCE OBLIGATIONS ARE MEASURED FROM ADMISSION TO THE POINT WHEN THERE ARE NO FURTHER SERVICES REQUIRED FOR THE PATIENT, WHICH IS GENERALLY THE TIME OF DISCHARGE. REVENUE IS RECOGNIZED FOR PERFORMANCE OBLIGATIONS SATISFIED AT A POINT IN TIME, WHICH GENERALLY RELATE TO PATIENTS RECEIVING OUTPATIENT SERVICES, WHEN (1) SERVICES ARE PROVIDED AND (2) THE HOSPITAL DOES NOT BELIEVE THE PATIENT REQUIRES ADDITIONAL SERVICES. BECAUSE THE PATIENT SERVICE PERFORMANCE OBLIGATIONS RELATE TO CONTRACTS WITH A DURATION OF LESS THAN ONE YEAR, THE HOSPITAL HAS ELECTED TO APPLY THE OPTIONAL EXEMPTION PROVIDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 606-10-50-14(A), REVENUE FROM CONTRACTS WITH CUSTOMERS (TOPIC 606), AND, THEREFORE, THE HOSPITAL IS NOT REQUIRED TO DISCLOSE THE AGGREGATE AMOUNT OF THE TRANSACTION PRICE ALLOCATED TO PERFORMANCE OBLIGATIONS THAT ARE UNSATISFIED OR PARTIALLY UNSATISFIED AT THE END OF THE REPORTING PERIOD. THE UNSATISFIED OR PARTIALLY UNSATISFIED PERFORMANCE OBLIGATIONS REFERRED TO ABOVE ARE PRIMARILY RELATED TO INPATIENT ACUTE CARE SERVICES AT THE END OF THE REPORTING PERIOD. THE PERFORMANCE OBLIGATIONS FOR THESE CONTRACTS ARE GENERALLY COMPLETED WHEN THE PATIENTS ARE DISCHARGED, WHICH GENERALLY OCCURS WITHIN DAYS OR WEEKS OF THE END OF THE REPORTING PERIOD, EXCEPT FOR CERTAIN PATIENTS WHO MAY HAVE MUCH LONGER LENGTHS OF STAY.THE HOSPITAL DETERMINES THE TRANSACTION PRICE, WHICH INVOLVES SIGNIFICANT ESTIMATES AND JUDGEMENT, BASED ON GROSS CHARGES UTILIZING STANDARD BILLING RATES FOR SERVICES PROVIDED, REDUCED BY CONTRACTUAL ADJUSTMENTS PROVIDED TO THIRD-PARTY PAYERS, DISCOUNTS PROVIDED TO UNINSURED PATIENTS, AND IMPLICIT PRICE CONCESSIONS PROVIDED PRIMARILY TO UNINSURED OR UNDERINSURED PATIENTS. THE HOSPITAL DETERMINES ITS ESTIMATES OF CONTRACTUAL ADJUSTMENTS AND DISCOUNTS BASED ON CONTRACTUAL AGREEMENTS, ITS DISCOUNT POLICY, AND HISTORICAL EXPERIENCE. THE HOSPITAL DETERMINES ITS ESTIMATE OF IMPLICIT PRICE CONCESSIONS BASED ON HISTORICAL COLLECTION EXPERIENCE WITH THESE CLASSES OF PATIENTS USING A PORTFOLIO APPROACH AS A PRACTICAL EXPEDIENT TO ACCOUNT FOR PATIENT CONTRACTS AS COLLECTIVE GROUPS RATHER THAN ON AN INDIVIDUAL CONTRACT BASIS. THE FINANCIAL STATEMENT EFFECTS OF USING THIS PRACTICAL EXPEDIENT ARE NOT MATERIALLY DIFFERENT FROM AN INDIVIDUAL CONTRACT APPROACH.REVENUES UNDER THE TRADITIONAL FEE-FOR-SERVICE MEDICAID PROGRAMS, INCLUDING CALIFORNIA'S MEDICAID PROGRAM (""MEDI-CAL""), ARE BASED PRIMARILY ON PROSPECTIVE PAYMENT SYSTEMS, PLUS AN OUTLIER PAYMENT FOR INDIVIDUAL PATIENTS WHOSE MEDICAL CONDITIONS ARE COSTLIER TO TREAT THAN THOSE OF PATIENTS WITH THE SAME DIAGNOSIS.SETTLEMENTS WITH THIRD-PARTY PAYERS FOR RETROACTIVE REVENUE ADJUSTMENTS DUE TO AUDITS, REVIEWS, OR INVESTIGATIONS ARE CONSIDERED VARIABLE CONSIDERATION AND ARE INCLUDED IN THE DETERMINATION OF THE ESTIMATED TRANSACTION PRICE FOR PROVIDING PATIENT CARE USING THE MOST LIKELY OUTCOME METHOD. THESE SETTLEMENTS ARE ESTIMATED BASED ON THE TERMS OF THE PAYMENT AGREEMENT WITH THE PAYER, CORRESPONDENCE FROM THE PAYER, AND HISTORICAL SETTLEMENT ACTIVITY, INCLUDING AN ASSESSMENT TO ENSURE THAT IT IS PROBABLE THAT A SIGNIFICANT REVERSAL IN THE AMOUNT OF CUMULATIVE REVENUE RECOGNIZED WILL NOT OCCUR WHEN THE UNCERTAINTY ASSOCIATED WITH THE RETROACTIVE ADJUSTMENT IS SUBSEQUENTLY RESOLVED. ESTIMATED SETTLEMENTS ARE ADJUSTED IN FUTURE PERIODS AS ADJUSTMENTS BECOME KNOWN (THAT IS, NEW INFORMATION BECOMES AVAILABLE), OR AS YEARS ARE SETTLED OR ARE NO LONGER SUBJECT TO SUCH AUDITS, REVIEWS, OR INVESTIGATIONS.REVENUES UNDER MANAGED CARE PLANS ARE BASED PRIMARILY ON PAYMENT TERMS INVOLVING PREDETERMINED RATES PER DIAGNOSIS, PER DIEM RATES, DISCOUNTED FEE-FOR-SERVICE RATES, AND/OR OTHER SIMILAR CONTRACTUAL ARRANGEMENTS. THESE REVENUES ARE ALSO SUBJECT TO REVIEW AND POSSIBLE AUDIT BY THE PAYERS, WHICH CAN TAKE SEVERAL YEARS BEFORE THEY ARE COMPLETELY RESOLVED. THE PAYERS ARE BILLED FOR PATIENT SERVICES ON AN INDIVIDUAL PATIENT BASIS. AN INDIVIDUAL PATIENT'S BILL IS SUBJECT TO ADJUSTMENT ON A PATIENT-BY-PATIENT BASIS IN THE ORDINARY COURSE OF BUSINESS BY THE PAYERS FOLLOWING THEIR REVIEW AND ADJUDICATION OF EACH PARTICULAR BILL. THE HOSPITAL ESTIMATES THE DISCOUNTS FOR CONTRACTUAL ALLOWANCES. AT THE END OF EACH MONTH, THE HOSPITAL ESTIMATES ITS EXPECTED REIMBURSEMENT FOR PATIENTS OF MANAGED CARE PLANS BASED ON THE APPLICABLE CONTRACT TERMS. CONTRACTUAL ALLOWANCE ESTIMATES ARE PERIODICALLY REVIEWED FOR ACCURACY BY TAKING INTO CONSIDERATION KNOWN CONTRACT TERMS, AS WELL AS PAYMENT HISTORY. THE HOSPITAL BELIEVES THAT THE ESTIMATION AND REVIEW PROCESS ENABLES THEM TO IDENTIFY INSTANCES ON A TIMELY BASIS WHERE SUCH ESTIMATES NEED TO BE REVISED. THE HOSPITAL DOES NOT BELIEVE THERE WERE ANY ADJUSTMENTS TO ESTIMATES OF PATIENT BILLS THAT WERE MATERIAL TO REVENUES.GENERALLY, PATIENTS WHO ARE COVERED BY THIRD-PARTY PAYERS ARE RESPONSIBLE FOR RELATED COPAYS, COINSURANCE, AND DEDUCTIBLES, WHICH VARY IN AMOUNT. THE HOSPITAL ALSO PROVIDES SERVICES TO UNINSURED PATIENTS AND OFFER UNINSURED PATIENTS A DISCOUNT FROM STANDARD CHARGES. THE HOSPITAL ESTIMATES THE TRANSACTION PRICE FOR PATIENTS WITH COPAYS, COINSURANCE, AND DEDUCTIBLES AND FOR THOSE WHO ARE UNINSURED BASED ON HISTORICAL COLLECTION EXPERIENCE AND CURRENT MARKET CONDITIONS. UNDER THE HOSPITAL'S UNINSURED DISCOUNT PROGRAMS, THE DISCOUNT OFFERED TO CERTAIN UNINSURED PATIENTS IS RECOGNIZED AS A POLICY DISCOUNT, WHICH REDUCES NET OPERATING REVENUES AT THE TIME THE SELF-PAY ACCOUNTS ARE RECORDED. THE UNINSURED PATIENT ACCOUNTS, NET OF POLICY DISCOUNTS RECORDED, ARE FURTHER REDUCED TO THEIR NET REALIZABLE VALUE AT THE TIME THEY ARE RECORDED THROUGH IMPLICIT PRICE CONCESSIONS BASED ON HISTORICAL COLLECTION TRENDS FOR SELF-PAY ACCOUNTS AND OTHER FACTORS THAT AFFECT THE ESTIMATION PROCESS. SUBSEQUENT CHANGES TO THE ESTIMATE OF THE TRANSACTION PRICE ARE GENERALLY RECORDED AS ADJUSTMENTS TO NET PATIENT SERVICE REVENUES IN THE PERIOD OF THE CHANGE. ALTHOUGH OUTCOMES VARY, THE HOSPITAL'S POLICY IS TO ATTEMPT TO COLLECT AMOUNTS DUE FROM PATIENTS, INCLUDING COPAYS, COINSURANCE, AND DEDUCTIBLES DUE FROM PATIENTS WITH INSURANCE, AT THE TIME OF SERVICE WHILE COMPLYING WITH ALL FEDERAL AND STATE STATUTES AND REGULATIONS.THE HOSPITAL'S CHARITY CARE AND UNINSURED DISCOUNT POLICIES REMAINED UNCHANGED DURING THE YEARS 2022 AND 2021 (SEE NOTE 5)."
      PART VI, LINE 5:
      "CHILDREN'S HOSPITAL LOS ANGELES OFFERS MANY COMMUNITY SERVICES AND PROGRAMS IN RESPONSE TO THE NEEDS OF CHILDREN, YOUTH AND FAMILIES. COMMUNITY BENEFIT SERVICES AND ACTIVITIES ARE DESIGNED TO PROVIDE TREATMENT AND PROMOTE HEALTH AS A RESPONSE TO IDENTIFIED COMMUNITY NEEDS. OUR OBJECTIVES ARE TO IMPROVE ACCESS TO HEALTH CARE SERVICES, ENHANCE PUBLIC HEALTH OF THE COMMUNITY, ADVANCE MEDICAL OR HEALTH CARE KNOWLEDGE THAT PROVIDES PUBLIC BENEFIT, AND RELIEVE OR REDUCE THE BURDEN OF GOVERNMENT OR OTHER COMMUNITY EFFORTS AND HAVE INCLUDED PROGRAMS SUCH AS THE FOLLOWING:SAMUELS FAMILY LATINO AND AFRICAN AMERICAN HIGH SCHOOL INTERNSHIP PROGRAM (LA-HIP):THE OVERALL GOAL OF THE SAMUELS FAMILY LA-HIP IS TO PROVIDE LATINO AND AFRICAN AMERICAN PUBLIC HIGH SCHOOL STUDENTS THAT HAVE A GENUINE INTEREST IN SCIENCE, TECHNOLOGY, ENGINEERING AND MATH (STEM) WITH THE OPPORTUNITY TO LEARN HANDS-ON LABORATORY-BASED RESEARCH AND TO SUPPORT THEM IN THEIR QUEST TO BECOME SCIENTISTS OR PHYSICIAN SCIENTISTS. LA-HIP WAS FOUNDED 17 YEARS AGO AND HAS TRAINED OVER 200 HIGH SCHOOL STUDENTS FROM THE LOS ANGELES AREA. LA-HIP IS A COMPREHENSIVE YEARLONG INTERNSHIP PROGRAM THAT COMBINES BIOMEDICAL RESEARCH WITH COLLEGE READINESS WORKSHOPS, ACADEMIC ENHANCEMENT, AND SAT PREPARATORY CURRICULUM. THIS 2022 CLASS OF 16 OUTSTANDING STUDENTS IN THE PROGRAM, ALL OF WHOM UNDERTOOK ORIGINAL RESEARCH PROJECTS WORKING WITH FACULTY, FELLOWS, AND GRADUATE STUDENT MENTORS IN THE SABAN RESEARCH INSTITUTE. CAREERS IN HEALTH AND MENTORSHIP PROGRAM (CHAMP):CHLA'S CHAMP PROVIDES UNDERREPRESENTED ADULTS FROM THE LOS ANGELES COMMUNITY THE OPPORTUNITY TO PARTICIPATE IN A SERIES OF COMPREHENSIVE JOB READINESS, LEADERSHIP DEVELOPMENT WORKSHOPS AND INTERNSHIPS. OVER 280 YOUNG ADULTS LIVING WITHIN THE LOS ANGELES COMMUNITY HAVE BEEN PROVIDED THE OPPORTUNITY TO STRENGTHEN THEIR CAREER PATHWAYS BY GAINING UNIQUE WORK EXPERIENCES AND MENTORSHIP BY OUR HOSPITAL'S LEADERS THAT ARE AFFILIATED WITH NON-CLINICAL SYSTEMS. THE STUDENTS APPLYING CAME FROM VARIOUS EDUCATIONAL INSTITUTIONS INCLUDING TRADE TECHS, COMMUNITY COLLEGES, UNIVERSITIES (UNDERGRADUATE AND GRADUATE), AND PRIVATE PROFESSIONAL ORGANIZATIONS, MANY FROM UNDERSERVED AREAS IN LOS ANGELES COUNTY AND ACROSS THE COUNTRY. CHAMPERS ARE PAIRED WITH DEPARTMENTS ACROSS THE ORGANIZATION THAT HAVE INCLUDED AREAS SUCH AS AMBULATORY OPERATIONS, FOUNDATION, IT, RESEARCH, FACILITIES, ACADEMIC AFFAIRS, ETC. APPROXIMATELY 50% HAVE BEEN OFFERED A POSITION, IN A HEALTHCARE SETTING INCLUDING BUT NOT LIMITED TO CHLA, CEDARS SINAI, THE UCLA HEALTH SYSTEM, THE KAISER SYSTEM, AND USC AND MORE THAN 75% OF THE STUDENTS WENT ON TO CONTINUE TO PURSUE HIGHER EDUCATION INCLUDING PROGRAMS FOR DEGREES SUCH AS MASTER'S IN BUSINESS ADMINISTRATION (MBA), MASTER'S IN PUBLIC HEALTH (MPH), MASTER'S IN HEALTH ADMINISTRATION (MHA), TO NAME A FEW. BOTH COHORTS RETURNED TO IN-PERSON SESSIONS.PROJECT SEARCH:CHILDREN'S HOSPITAL LOS ANGELES LAUNCHED THE NATIONALLY RECOGNIZED PROJECT SEARCH PROGRAM IN COLLABORATION WITH THE LOS ANGELES UNIFIED SCHOOL DISTRICT, PATHPOINT, LANTERNMAN REGIONAL CENTER, AND SOUTH-CENTRAL LOS ANGELES REGIONAL CENTER THIS YEAR. THIS PROGRAM PROVIDES INTERNSHIP OPPORTUNITIES TO PREPARE YOUNG PEOPLE WITH SIGNIFICANT DISABILITIES FOR SUCCESS IN INTEGRATED, COMPETITIVE EMPLOYMENT. BY PLACING YOUNG ADULT INTERNS THROUGHOUT VARIOUS DEPARTMENTS AT CHLA. THE PROGRAM PROVIDES REAL-LIFE WORK EXPERIENCE COMBINED WITH SKILLS TRAINING, CAREER EXPLORATION, AND INDEPENDENT-LIVING SKILLS. WE RECRUITED 5 NEW STUDENTS FOR THE 2022 PROJECT SEARCH COHORT.COVID 19 COMMUNITY VACCINES:DURING THE PANDEMIC, CHILDREN'S HOSPITAL LOS ANGELES BECAME AN OFFICIAL COUNTY ""POINT OF DISPENSING"" SITE FOR COVID-19 VACCINES, SETTING UP A REGULAR FRIDAY-SATURDAY-SUNDAY CLINIC IN A HOSPITAL CONFERENCE ROOM. THE CLINIC, WHICH IS ONGOING, IS BY APPOINTMENT ONLY THROUGH CALIFORNIA'S MY TURN WEBSITE. IN ADDITION, THE HOSPITAL WORKED CLOSELY WITH LOS ANGELES COUNTY TO IDENTIFY NEIGHBORHOODS AND GROUPS IN NEED OF BETTER ACCESS TO COVID-19 VACCINES. FROM SOUTH L.A. TO PALMDALE, CHILDREN'S HOSPITAL LOS ANGELES PROVIDED OVER 9,700 SHOTS AND COUNTING.FOOD INSECURITY INITIATIVES:TO ADDRESS FOOD INSECURITY IN ITS LOCAL COMMUNITY, CHILDREN'S HOSPITAL SPONSORED AND PROVIDED VOLUNTEERS FOR OVER 45 PRODUCE BOX GIVEAWAY EVENTS IN THE EAST HOLLYWOOD/VIRGIL VILLAGE NEIGHBORHOOD NEAR THE HOSPITAL. IN PARTNERSHIP WITH THE EAST HOLLYWOOD NEIGHBORHOOD COUNCIL, THE OFFICE OF COUNCILMEMBER MITCH O'FARRELL AND RICK'S PRODUCE MARKET, MORE THAN 1,400 BOXESABOUT 35,000 POUNDS OF FRESH PRODUCEHAVE BEEN GIVEN TO FAMILIES AND INDIVIDUALS FACING FOOD INSECURITY. ADDITIONALLY, CHLA MOBILIZED EMPLOYEE VOLUNTEERS FROM THE HOSPITAL'S COMMUNITY IMPACT CHAMPIONS NETWORK (CICN) TO SUPPORT ADDITIONAL FOOD DISTRIBUTION EVENTS TO PROVIDE AN ADDITIONAL 1,100 BOXES TO THE COMMUNITY, RAISING THE OVERALL TOTAL TO MORE THAN 2,500 BOXES OR 50,000 POUNDS OF FOOD. CHILDREN'S HOSPITAL ALSO SEEDED AND SPONSORED THE CITY'S GARDEN AT LOS ANGELES CITY COLLEGE (LACC). EMPLOYEE VOLUNTEERS FROM THE CICN HAVE BEEN BUSY HELPING TO PLANT AND SEED THE GARDEN, WHICH WILL PROVIDE LACC STUDENTS AND THE COMMUNITY WITH A PLACE TO COME TOGETHER, GROW THEIR OWN FRESH PRODUCE, AND LEARN ABOUT NUTRITION AND DIVERSE CUISINES."