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Kuakini Medical Center
Honolulu, HI 96717
| Bed count | 212 | Medicare provider number | 120007 | Member of the Council of Teaching Hospitals | YES | 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 $ 143,709,005 Total amount spent on community benefits as % of operating expenses$ 64,907,358 45.17 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 3,000,963 2.09 %Medicaid as % of operating expenses$ 30,460,189 21.20 %Costs of other means-tested government programs as % of operating expenses$ 0 0 %Health professions education as % of operating expenses$ 738,430 0.51 %Subsidized health services as % of operating expenses$ 27,457,376 19.11 %Research as % of operating expenses$ 3,250,400 2.26 %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.$ 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? 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$ 6,203,672 4.32 %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$ 117,290 1.89 %- 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? 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? NO
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 $ 115223612 including grants of $ 0) (Revenue $ 132036836) KUAKINI MEDICAL CENTER PROVIDES HOSPITAL CARE SERVICES AND AMBULATORY CARE SERVICES TO PROVIDE RELIEF TO PEOPLE IN THE STATE OF HAWAII AS A RESULT OF ILLNESS, POVERTY, ACCIDENT OR OTHER CAUSE; PROMOTES THE GENERAL WELFARE OF THE COMMUNITY; PERFORMS ANY CHARITABLE OR BENEVOLENT WORK; ESTABLISHES AND MAINTAINS FACILITIES TO PROVIDE MEDICAL SERVICES; PROVIDES AND CONDUCTS EDUCATIONAL SERVICES TO RENDER CARE TO THE SICK AND INJURED; AND PROMOTES SCIENTIFIC RESEARCH RELATING TO THE CARE OF THE SICK AND INJURED.
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Facility Information
KUAKINI MEDICAL CENTER PART V, SECTION B, LINE 5: THE HOSPITAL FACILITY THROUGH COLLABORATIVE WORK ADMINISTERED BY A CONTRACTED CONSULTANT FOR HAWAII HOSPITALS DEVELOPED THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) REPORT WHICH INCLUDES INPUTS FROM PERSONS WHO REPRESENT THE COMMUNITY. THE CHNA FINDINGS ARE DRAWN FROM AN ANALYSIS OF AN EXTENSIVE SET OF QUANTITATIVE DATA (OVER 300 SECONDARY INDICATORS) AND IN-DEPTH QUALITATIVE DATA FROM KEY COMMUNITY HEALTH LEADERS AND EXPERTS FROM THE HAWAII STATE DEPARTMENT OF HEALTH AND OTHER ORGANIZATIONS THAT SERVE AND REPRESENT VULNERABLE POPULATIONS WITH UNMET HEALTH NEEDS.
KUAKINI MEDICAL CENTER PART V, SECTION B, LINE 6A: CASTLE MEDICAL CENTER, KAHI MOHALA BEHAVIORAL HEALTH, KAHUKU MEDICAL CENTER, KAISER PERMANENTE MEDICAL CENTER, KAPI'OLANI MEDICAL CENTER FOR WOMEN & CHILDREN, LEAHI HOSPITAL, PALI MOMI MEDICAL CENTER, REHABILITATION HOSPITAL OF THE PACIFIC, SHRINERS HOSPITALS FOR CHILDREN-HONOLULU, STRAUB CLINIC & HOSPITAL, THE QUEEN'S MEDICAL CENTER, WAHIAWA GENERAL HOSPITAL
KUAKINI MEDICAL CENTER PART V, SECTION B, LINE 6B: HEALTHCARE ASSOCIATION OF HAWAII AND ISLANDER INSTITUTE.
KUAKINI MEDICAL CENTER PART V, SECTION B, LINE 11: REFER TO THE IMPLEMENTATION STRATEGY REFERENCED ON LINE 10A
KUAKINI MEDICAL CENTER PART V, SECTION B, LINE 24: THE HOSPITAL CHARGES EACH OF ITS PATIENTS THE GROSS CHARGES, BUT FINAL AMOUNTS ARE ADJUSTED IN ACCORDANCE WITH THE CONTRACTUAL AGREEMENTS AND/OR FINANCIAL ASSISTANCE POLICIES FOR THOSE QUALIFIED PATIENTS.
PART V, SECTION B, LINE 7A HTTP://WWW.KUAKINI.ORG/WPS/PORTAL/PUBLIC/HEALTH-WELLNESS/COMMUNITY-HEALTHNEEDS-ASSESSMENT
PART V, SECTION B, LINE 10 HTTP://WWW.KUAKINI.ORG/WPS/PORTAL/PUBLIC/HEALTH-WELLNESS/COMMUNITY-HEALTHNEEDS-ASSESSMENT
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Supplemental Information
PART I, LINE 7: THE COSTING METHODOLOGY USED WAS A COST-TO-CHARGE RATIO DERIVED FROM THE MOST RECENT MEDICARE COST REPORT FOR WORKSHEET 2-RATIO OF PATIENT CARE COST-TO-CHARGES
PART I, LN 7 COL(F): THE AMOUNT OF BAD DEBT INCLUDED ON FORM 990 PART IX LINE 25, COLUMN A, BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGES IN THE PART I LINE 7 TABLE COLUMN F, WAS 6,203,672.
PART II, COMMUNITY BUILDING ACTIVITIES: KUAKINI MEDICAL CENTER CONDUCTS A YEAR-ROUND PROGRAM OF COMMUNITY HEALTH EVENTS FEATURING HEALTH EDUCATION ACTIVITIES, FREE HEALTH SCREENINGS AND THE DISTRIBUTION OF EDUCATIONAL MATERIALS THROUGH ITS HEALTHFUL LIFESTYLE PROMOTIONS. THE PROGRAM EDUCATES THE COMMUNITY ABOUT HEALTHFUL LIFESTYLES, REINFORCES THE IMPORTANCE OF PRACTICING GOOD HEALTH HABITS, EMPHASIZES AWARENESS OF HEALTH-RELATED ISSUES AND ENCOURAGES THE COMMUNITY TO PARTICIPATE IN EDUCATIONAL OPPORTUNITIES AND FREE HEALTH SCREENINGS. THE ACTIVITIES ENABLE THE COMMUNITY TO BECOME AWARE OF THEIR PERSONAL HEALTH STATUS AND TO TAKE BETTER CARE OF THEMSELVES.
PART III, LINE 4: ALLOWANCE FOR DOUBTFUL ACCOUNTS - SUBSTANTIALLY ALL OF THE HEALTH SYSTEM'S RECEIVABLES ARE RELATED TO PROVIDING HEALTHCARE SERVICES TO PATIENTS. ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLOWANCE FOR AMOUNTS THAT COULD BECOME UNCOLLECTIBLE IN THE FUTURE. THE HEALTH SYSTEM'S ESTIMATE FOR ITS ALLOWANCE FOR DOUBTFUL ACCOUNTS IS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTIONS BY PAYOR.
PART III, LINE 8: ALL SHORT FALL REPORTED ON LINE 7 SHOULD BE TREATED AS COMMUNITY BENEFIT. MEDICARE COST REPORT FOR FYE 2022 WAS USED TO DETERMINE AMOUNT REPORTED ON LINE 6.
PART III, LINE 9B: PATIENTS WHO DO NOT HAVE MEDICAL COVERAGE ARE REFERRED TO AN OUTSIDEVENDOR WHO WILL ASSIST THEM IN APPLYING FOR MEDICAID HEALTH COVERAGE.THOSE INDIVIDUALS WHO DO NOT QUALIFY FOR MEDICAID ARE INFORMED OF THEORGANIZATION'S CHARITY CARE OR FINANCIAL ASSISTANCE PROGRAM AND AREADVISED TO APPLY FOR SUCH ASSISTANCE.
PART VI, LINE 2: KUAKINI MEDICAL CENTER ASSESSES THE HEALTHCARE NEEDS OF THE COMMUNITY BY ANALYZING THE AVAILABILITY AND ACCESSIBILITY OF HEALTHCARE SERVICES, AND THE SUPPLY AND DEMAND FOR HEALTHCARE SERVICES IN THE CITY AND COUNTY OF HONOLULU WHICH ENCOMPASSES THE ENTIRE ISLAND OF OAHU, HAWAII. THE HEALTHCARE SERVICES REVIEWED ARE ADULT ACUTE HOSPITAL, AMBULATORY CARE AND EMERGENCY SERVICES. KUAKINI PARTICIPATES IN THE HAWAII STATE HEALTH PLANNING AND DEVELOPMENT AGENCY AND HEALTHCARE ASSOCIATION OF HAWAII INITIATIVES TO HELP IDENTIFY AND ASSESS THE HEALTHCARE NEEDS OF THE HAWAII COMMUNITY.
PART VI, LINE 3: PATIENTS WITHOUT HEALTH CARE COVERAGE ARE REFERRED TO AN OUTSIDE VENDOR WHO WILL ASSIST THEM IN QUALIFYING FOR MEDCAID HEALTH COVERAGE. IF THE PATIENTS DO NOT QUALIFY FOR MEDICAID, THEY ARE THEN INFORMED ABOUT THE ORGANIZATION'S CHARITY CARE POLICY.
PART VI, LINE 4: KUAKINI MEDICAL CENTER PROVIDES ACUTE HOSPITAL SERVICES, AMBULATORY CARE SERVICES, EMERGENCY ROOM SERVICES, AND GRADUATE MEDICAID TEACHING SERVICES TO THE GENERAL METROPOLITAN AREA OF THE CITY AND COUNTY OF HONOLULU.APPROXIMATELY 75% OF THE PATIENTS UTILIZING KUAKINI'S SERVICES ARE 60+ YEARS OF AGE AND OF PACIFIC ISLAND/ASIAN ANCESTRY. KUAKINI ALSO SERVES THE COMMUNITY BY PARTICIPATING IN HEALTH FAIRS, PROVIDING LITERATURE ON HEALTHY LIFE STYLE, HOLDING OPEN HOUSE TOURS FOR ELEMENTARY SCHOOL CLASSES, AND SPONSORING VARIOUS RESEARCH EFFORTS THROUGH THE HONOLULU-ASIAN AGING STUDY, JAPAN-HAWAII CANCER STUDY AND HONOLULU HEART PROGRAM.
PART VI, LINE 5: KUAKINI MEDICAL CENTER SUPPORTS AN OPEN MEDICAL STAFF, WITH OVER 500 PARTICIPATING PHYSICIANS AND OVER 200 ACTIVE PRACTICING PHYSICIANS, AND HAS A MAJORITY OF EXTERNAL COMMUNITY MEMBERS SERVING ON THE MEDICAL CENTER BOARD OF DIRECTORS. THE EXTERNAL MEDICAL CENTER BOARD OF DIRECTOR MEMBERS ARE NOT COMPENSATED AND ALL SURPLUS FUNDS ARE DIRECTED FOR THE CONTINUING OPERATIONS OF THE MEDICAL CENTER AND FUNDING FOR CAPITAL IMPROVEMENT PROJECTS AND CAPITAL EQUIPMENT.
PART VI, LINE 7, REPORTS FILED WITH STATES HI
