4A (Expenses $ 221573029 including grants of $ 0) (Revenue $ 224764617)
"National Jewish Health is a nationally recognized, academic medical center with specialized expertise in the evaluation and management of respiratory, cardiac, allergic and immunologic diseases. National Jewish Health serves as a referral center for patients across the United States, particularly for those patients with diseases that are exceptionally difficult to diagnose and/or treat. National Jewish Health provides care to adult and pediatric patients on both an inpatient and outpatient basis and offers a comprehensive spectrum of clinical services. Clinical services include but are not limited to: pulmonary, critical care and sleep medicine, allergy/immunology, occupational and environmental health sciences, cardiology, pulmonary, hypertension, rheumatology, gastroenterology, infectious disease and mycobacterial infections, cystic fibrosis, neurology, neuromuscular medicine and ALS, thoracic surgery, immediate care, otolaryngology and oncology. In the fiscal year ended June 30, 2022, National Jewish Health provided over 109,037 outpatient visits. Additionally, our physicians provided over 21,242 inpatient encounters, primarily critical care services, pulmonary consultative service and hospitalist services, at multiple facilities across metropolitan Denver, including the National Jewish Health main campus. Our patients come from virtually every state across the United States, with residents from our Colorado community constituting the largest single group. National Jewish Health was founded under the motto, ""None may enter who can pay; None can pay who enter."" While today, National Jewish Health accepts paying patients, a significant amount of charity care is provided and all appointments are offered on a first come, first served basis regardless of the ability to pay. National Jewish Health adapted its clinical programs to meet the unique needs of SARS CoV-2, adding clinical testing on multiple platforms, dedicating multi-disciplinary clinics for patients suffering and recovering from COVID and providing free vaccines throughout the community. National Jewish Health has collaborated with local hospitals to provide a combined state of the art outpatient clinic and inpatient care setting."

4B (Expenses $ 69716660 including grants of $ 0) (Revenue $ 2824748)
National Jewish Health receives various types of grants. In addition to the above, National Jewish Health received $57,177,248 of funding through grants which are included in Part VIII (revenues), lines 1e and 1f. National Jewish Health conducts extensive basic, translational and clinical biomedical research. In addition to translational research programs in its areas of clinical specialties, National Jewish Health conducts research in basic immunology, genetics, proteomics, cell biology, signal transduction, structural biology, cancer biology, and oxidant biology. Research activities have resulted in a number of scientific discoveries that have improved care for patients worldwide. National Jewish Health was awarded several grants to study and identify emerging SARS-CoV-2 strains and their effect on severity of COVID-19 illnesses. Funds for National Jewish Health's research are provided by grants from private and governmental agencies which include the National Institute of Health (NIH), the Department of Defense (DOD), National Science Foundation (NSF) and charitable contributions from private industry.

4C (Expenses $ 11551311 including grants of $ 0) (Revenue $ 459564)
National Jewish Health is the nations' largest nonprofit provider of phone-based commercial tobacco cessation services, delivering evidence-based, personalized telephone and online coaching programs in 21 states and for more than 100 health plans, employer groups and wellness companies. The state grant contract revenue of $12,712,739 is included in Part VIII, line 1e, while the rest of the revenue is reported in section 4c above. Since the development of our Quitline program in 2002, National Jewish Health has assisted more than 2.0 million people with their quit attempts. National Jewish Health leverages emerging research and some of the industry's most prominent thinkers to continually adapt and improve our program in order to meet the needs of our clients and participants. The Quitline program follows the best practices and industry standards published by the Centers for Diseases Control and Prevention (CDC) and North American Quitline Consortium (NAQC). National Jewish Health's protocols are research- and evidence -based. The Quitline is staffed by more than 80 professionals who are devoted to commercial tobacco use prevention and cessation. The Tobacco Cessation Coaches (Coaches) undergo rigorous training that enables them to tailor their coaching services based on participant needs using our proven-successful coaching model. For each person who reaches out to the Quitline for help, the coaches immediately engage them in their quit journey to foster success, and our results demonstrate our proven track record. Our surveys, conducted by an independent third party, show that individuals who receive our evidence-based coaching services and use cessation medications have a 37% tong-term quit rate, one of the best quit rates in the nation.

4D (Expenses $ 4855290 including grants of $ 0) (Revenue $ 12290445)
National Jewish Health provides other programs and services such as professional education for medical professionals, specialized physicians services to local hospitals, and shares its expertise regarding specialized diagnostic techniques and treatment protocols with two other hospital's Respiratory Institutes.

Schedule H, Part V, Section B, Line 5-National Jewish Health
In each of the past three years, community benefit discussions were held using a virtual format because of the pandemic. The 2020 meeting was held in August of 2020. The 2021 and 2022 meetings were held in June of each of those years. The meetings included an overview of National Jewish Health community health efforts and created an opportunity for community members, organizations and individuals to ask questions and share their input about priorities, needs and desires for improved community health. National Jewish Health senior leadership and community outreach leadership led an overview of the programs that provide community benefit. Following the 2022 meeting which was virtual and attended by individual citizens and representatives of several community organizations and government entities, National Jewish Health surveyed: Colorado Coalition for the Homeless, Early Child Pediatrics, Denver Health Community Health Clinics-Family Medicine and Pediatrics, 2040 Partners for Health, Clincia Tepeyac, STRIDE Community Health Center, and Salud Family Health Centers. National Jewish Health provided the Community Health Needs Assessment 2022 Implementation Plan in November 2022.

Schedule H, Part V, Section B, Line 11-National Jewish Health
National Jewish Health leadership has chosen to direct its time, resources, and extraordinary expertise to address these specific areas: Pediatric Asthma, Long COVID, Education, and Access to Specialty Care. National Jewish Health is addressing Pediatric Asthma through improving access through telehealth, hiring additional pediatric allergists and pulmonologists and extending the Pediatric Asthma Tune Up and Wellness Program. National Jewish Health is focusing on patients suffering from Long COVID by providing comprehensive care for those with Long COVID symptoms, expanding the number of physicians and nursing staff treating patients with Long COVID, and growing knowledge of Long COVID through research. National Jewish will provide education to patients and their families on how to manage asthma and other respiratory diseases through providing active training programs to health care professionals, expanding access to patient education classes and support groups, and growing its robust library of health content, authored exclusively by experts at National Jewish Health. National Jewish Health also operates a free K-8 school for up to 90 chronically ill children on the organization's main campus. The school teaches predominantly low-income and minority students and their families about how to manage their diseases, provides onsite highly skilled health care professionals to provide a safe learning environment, while the students fully participate in a full schedule of academic studies. The program helps them catch up on lost ground caused by absences as a result of their asthma and other chronic diseases. National Jewish Health is addressing Access to Specialty Care by opening the Immediate Care Center to triage acutely sick patients and members of the community, treat them or transport them to inpatient or emergency services. Additionally, National Jewish Health is focusing on recruiting and hiring faculty and staff, and delivering patient care expertise at more locations. National Jewish Health will continue to expand new programs for cardio-oncology, pediatric wellness and existing programs in pulmonary hypertension and scleroderma. National Jewish Health will also be expanding the radiology capabilities by adding new state-of-the-art MRI and CT equipment in fiscal year 2023.

Schedule H, Part V, Section B, Line 14-National Jewish Health
"National Jewish Health's full and plain language FAP includes the items used for eligibility criteria; Federal Poverty Guidelines (FPG) and liquid assets. The result of the formula ""Liquid Assets (less a $2,500 allowance per family member) at a minimum of -0- + annualized income - annualized medical expenses (including health insurance premiums)"" is compared to the FPG levels to determine the discount percent allowed. The chart is included with the FAP plan summary on the National Jewish Health website (njhealth.org). This discount percent is applied to the self-pay portion of the charges and that amount is deducted from the patient balance."

Schedule H, Part V, Section B, Line 16g-National Jewish Health
When patients inquire about financial assistance at various admission locations, the personnel refer them to the Financial Counselor's Office in the main admissions area. The counselors discuss the various assistance programs (including Medicaid, CICP, and the National Jewish Financial Assistance Program), pre-screen patients, and help them prepare applications. National Jewish Health FAP plain language paper copies are located in the Financial Counselor's office. Phone numbers and the website are on the patient private pay bills and signs are displayed in the admission area.

Schedule H, Part V, Section B, Line 16j-National Jewish Health
National Jewish Health has a team dedicated to community outreach. This team meets with safety net clinics and members of the community at large to raise awareness of our clinical services and the financial assistance that we provide. To ensure that we are meeting the needs of our community and to raise awareness of the financial assistance we offer, we have meetings with civic groups, safety net clinics and community leaders. National Jewish Health physicians also provide care at safety net clinics and at hospitals throughout the area helping raise awareness of the clinical programs and financial assistance National Jewish Health provides.

Schedule H, Part I, Line 3c
National Jewish Health is a voluntary participant in the Colorado Indigent Care Program (CICP) and has modeled their Financial Assistance Policy after the program. Pursuant to CICP guidelines, patients pay a minimal co-pay for care. National Jewish Health believes charging a minimal co-pay causes patients to be a full participant in their healthcare plan. For the National Jewish Health Financial Assistance program (FAP) National Jewish Health reviews income and liquid asset levels to determine patient financial need and discounts. Liquid assets (less an allowance based on family size) are added to annualized income (less annual medical expenses) to compare to the FPG. Through this formula National Jewish Health take into account medical indigence.

Schedule H, Part I, Line 7
National Jewish Health conducts an annual study to determine the costs of all major programs. Through this study, which allocated specific costs across major programs, we determine the cost of clinical care. This ratio is multiplied by the total bad debt charges to determine cost. It is the same methodology used to determine cost of free and reduced care. National Jewish Health classifies accounts as bad debt at the end of the collection cycle once contractual adjustments, financial assistance, and payments have been applied. An account is considered bad debt after all reasonable collection efforts have been made.

Schedule H, Part III, Section A, Line 2
The bad debt on line 2 is calculated at a cost to charge ratio, so is listed at an estimated cost lost. All accounts written off for private pay or underinsured patients who are determined to be uncollectible are considered implicit price concessions since we accept patients regardless of their ability to pay. The amount listed in line 2 is actually a reduction to gross revenue on our audited financial statements- as a price concession to reach net revenue. The note discussing Patient Revenue includes all related information and in footnote 3 of the audited financial statements.

Schedule H, Part III, Section A, Line 4
Consistent with FASB 605 and 606, revenue is recorded net of price concession, including bad debt. Bad debt is not reported on the financial statements, except when financial positions change for patients after their date of service. Financial Bad Debt was -0- for FY22 so as such there was no footnote.

Schedule H, Part III, Section B, Line 8
National Jewish Health is committed to providing specialty care to seniors. Patients benefit from extensive time with their healthcare providers, multi-specialty care focused on the whole patient, comprehensive patient education, rehabilitation and thorough diagnostic work-ups and treatments. This care is expensive and many aspects of it are not reimbursed adequately from Medicare. Many patients come to us as a last resort. The ability to access our care without regard to the limitations of insurance is an important benefit to these patients and to their community.

Schedule H, Part III, Section C, Line 9b
National Jewish Health screens for financial assistance policy (FAP) eligibility for 240 days after the first self-pay balance statement. During the first 120 days National Jewish Health collects on all accounts (excluding extraordinary collection practices) - until a patient applies for financial assistance. If they are found eligible, the discount is calculated and applied, the balance due is determined and normal collection practices resume for the remaining balance. During the last 120 days, if a patient applies for National Jewish Health financial assistance, all collection efforts (including any extraordinary collection practices) are suspended. If the patient is determined to be FAP eligible, any extraordinary collection efforts are reversed, the discount is calculated and applied, the balance due calculated, and normal collection efforts are resumed for this balance.

Schedule H, Part VI, Line 2
National Jewish Health scrutinized published health data, held community input sessions, surveyed community health providers and consulted with our own faculty, who have extensive contacts and experience with the community, to understand the outstanding health needs of residents in our community.

Schedule H, Part VI, Line 3
National Jewish Health maintains a financial counseling department designed to help patients obtain needed assistance. The counselors inquire about financial need and educate patients on the various assistance programs available to them, including National Jewish's own financial assistance program and the Colorado Indigent Care Program. The counselors are available to assist patients in applying for need based on programs and in establishing payment plans and options.

Schedule H, Part VI, Line 4
As a specialty hospital focused on respiratory, cardiac, immune, and related diseases, National Jewish Health serves a very diverse community. The main National Jewish Health campus is located in central Denver neighborhood at 1400 Jackson Street. Adult and pediatric patients come to National Jewish Health from the local community as well as from throughout the State of Colorado and nationally. Since tobacco addiction is a significant contributor to the disease burden of our patients, National Jewish Health operates tobacco cessation programs for the Denver community and in 21 other states.

Schedule H, Part VI, Line 5
"National Jewish Health invests significant resources in meeting the healthcare needs of our community. Since our founding over 120 years ago, when National Jewish Health was a free hospital for the care of indigent TB patients, National Jewish Health has been committed to meeting the medial needs of the under served in the community. National Jewish Health is only one of a handful of outpatient clinics in the area that schedules patients for services on a first come, first served basis regardless of ability to pay. All patients are provided a full scope of diagnostic and therapeutic services without regard to the patient's financial need. Our clinicians serve at multiple locations throughout the state in order to ease access to our services. As a teaching institution, our faculty educates and trains tomorrow's doctors, nurses, and other healthcare staff. Every year, National Jewish Health spends millions of dollars to conduct the full continuum of research from basic science to clinical application. National Jewish Health operates a K-8 school on our campus exclusively for chronically ill children with special medical needs. To our knowledge, it is the only school of its kind on a healthcare campus in the country. Overwhelmingly the students at the school live in poverty and qualify for free or reduced lunches. National Jewish Health offers free lung testing around the country. We subsidize programs throughout the community including an inner city asthma program in the Denver Public Schools, an Asthma Took Kit program for the western slope and a free asthma care and teaching program in the lower income communities of Colorado. National Jewish Health has created a comprehensive multi-disciplinary ALS (amyotrophic lateral sclerosis or Lou Gehrig's disease) program to meet the needs of patients in Colorado and Rocky Mountain Region who suffer from this very rare but severely debilitating condition. The care of these patients is exceptionally challenging and requires the coordinated input of physicians and other health care providers with specific expertise in ALS from multi-specialties including Neurology, Pulmonology, Palliative Care, Rehabilitation Services, Speech and Swallow Therapy, Gastroenterology, Nutrition and Nursing. National Jewish hosts one of only a handful of such programs in the Rocky Mountain region and invests hundreds of thousands of dollars in this critical community need annually. As a not-for-profit institution our Board of Directors, all of whom are community leaders, are heavily involved in the direction and strategies of furthering our mission ""to heal, to discover, and to educate"". The Colorado House and Senate unanimously recognized National Jewish Health for our vital role in serving the health needs of Colorado citizens. Throughout the COVID-19 pandemic, National Jewish Health kept its outpatient clinics open, provided testing to patients and the general public, and provided COVID-19 specific clinical programs for children and adults to treat both actively infected and recovering patients, including monoclonal antibody therapies. National Jewish Health quickly set up operations to provide vaccinations following the state's prioritization phases as soon as it received its first doses of the COVID-19 vaccine in December 2020. To facilitate the needs of the community and the general public, National Jewish Health set up a drive-thru vaccination site on its campus parking lot and partnered with a local university for high volume vaccination events. National Jewish Health also collaborated with groups in underserved communities and set up a site at a local church for several vaccination events. Through June 2021, National Jewish Health provided over 59,700 doses of the vaccine. National Jewish Health continues to fous on post-COVID recovery efforts in specialized clinics. There continues to be a demand for National Jewish Health's COVID-19 testing, both PCR molecular and antibody testing, by public health departments and for several large employer groups and school systems. Our researchers were highly focused on COVID-19. Over the course of the pandemic, our researchers participated in multiple clinical trials of experimental therapies as well as implemented research programs designed to better understand the mechanisms and potential novel treatments for the virus."