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Thomas H Boyd Memorial Hospital

Thomas H Boyd Critical Acc Hospital
800 School Street
Carrollton, IL 62016
Bed count25Medicare provider number141300Member of the Council of Teaching HospitalsNOChildren's hospitalNO
EIN: 370673461
Display data for year:
Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
30.56%
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$ 14,972,684
      Total amount spent on community benefits
      as % of operating expenses
      $ 4,575,949
      30.56 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 94,122
        0.63 %
        Medicaid
        as % of operating expenses
        $ 4,481,827
        29.93 %
        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?Not available
          Number of activities or programs (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Persons served (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          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
        $ 488,178
        3.26 %
        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
        $ 170,862
        35.00 %
    • 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 $ 11247108 including grants of $ 0) (Revenue $ 14341438)
      PROVIDED INPATIENT SERVICES (132 PATIENTS, 388 PATIENT DAYS), SWINGBED STAYS (46 PATIENTS, 399 PATIENT DAYS), OBSERVATION (138 PATIENTS, 2,722 HOURS), CUSTODIAL CARE (10 PATIENTS, 82 PATIENT DAYS), RURAL HEALTH CLINICS (4 REGIONAL LOCATIONS) (11,737 VISITS) AND AMBULANCE SERVICES TO THE RESIDENTS OF GREENE COUNTY.
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      THOMAS H. BOYD MEMORIAL HOSPITAL
      PART V, SECTION B, LINE 5: THE CHNA INCLUDED INPUT FROM THREE FOCUS GROUPS. FOCUS GROUP ONE CONSISTED OF COMMUNITY HEALTHCARE PROFESSIONALS, FOCUS GROUP TWO CONSISTED OF LOCAL OFFICIALS INCLUDING THE COUNTY BOARD PRESIDENT, THE CHIEF OF POLICE, THE SUPERINTENDENT OF SCHOOLS AND OTHERS. FOCUS GROUP THREE CONSISTED OF COMMUNITY LEADERS FROM THE LIONS CLUB, BUSINESS OWNERS AND OTHERS.
      THOMAS H. BOYD MEMORIAL HOSPITAL
      PART V, SECTION B, LINE 7D: THE CHNA IMPLEMENTATION STRATEGY IS AVAILABLE ON OUR WEBSITE AT: HTTP://WWW.BOYDHCS.ORG/UPLOADS/USERUPLOADS/FILES/THOMAS_BOYD_MEMORIAL_HOSPITAL_COMMUNITY_HEALTH_NEEDS.PDF
      THOMAS H. BOYD MEMORIAL HOSPITAL
      PART V, SECTION B, LINE 11: WE HAVE NOT BEEN ABLE TO COME UP WITH A PLAN TO ADDRESS THE TEEN PREGNANCY ISSUES IDENTIFIED IN OUR COMMUNITY NEEDS ASSESSMENT. AT THIS TIME WE DO NOT HAVE THE FINANCIAL RESOURCES OR AVAILABLE PERSONEL TO ADDRESS THIS ISSUE.
      Supplemental Information
      Schedule H (Form 990) Part VI
      PART III, LINE 2:
      THE HOSPITAL REPORTS PATIENT ACCOUNTS RECEIVABLE FOR SERVICES RENDERED AT THE NET REALIZABLE AMOUNTS FOR THIRD PARTY PAYERS, PATIENTS AND OTHERS. THE HOSPITAL PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION AND EXISTING ECONOMIC CONDITIONS. AS A SERVICE TO THE PATIENT, THE HOSPITAL BILLS THIRD PARTY PAYERS DIRECTLY AND BILLS THE PATIENT WHEN THE PATIENT LIABILITY IS DETERMINED. PATIENT ACCOUNTS RECEIVABLE ARE DUE IN FULL WHEN BILLED. BALANCES REMAINING PAST DUE MORE THAN 120 DAYS ARE CONSIDERED DELINQUENT. ACCOUNTS CONSIDERED DELINQUENT ARE SUBSEQUENTLY WRITTEN OFF AS BAD DEBT BASED ON INDIVIDUAL CREDIT EVALUATION AND SPECIFIC CIRCUMSTANCES OF THE ACCOUNT. THE HOSPITAL PROVIDES CHARITY CARE TO PATIENTS WHO ARE UNABLE TO PAY FOR SERVICES. THE AMOUNT OF CHARITY CARE IS INCLUDED IN NET PATIENT REVENUE AND IS SEPERATLY CLASSIFIED FROM THE PROVISION FOR UNCOLLECTABLE ACCOUNTS.WE CURRENTLY ESTIMATE THAT APPROXIMATELY 35% OF OUR BAD DEBTS THAT WERE NOT COLLECTABLE AND HAVE BEEN WRITTEN OFF TO BAD DEBT EXPENSE, WOULD HAVE BEEN ELIGIBLE FOR CHARITY CARE BUT DID NOT FOLLOW THE GUIDELINE TO BE APPROVED. (NO APPLICATION, INADEQUATE/MISSING INFORMATION) THE HOSPITAL ALSO HAS PROVISIONS WRITTEN IN THE COLLECTION POLICY THAT ALLOWS CHARITY ELIGIBLE PATIENTS TO APPLY FOR ASSISTANCE UP TO 240 DAYS AFTER THE DATE OF SERVICE.
      PART VI, LINE 2:
      "THE HOSPITAL ALSO WORKS WITH THE ILLINOIS DEPARTMENT OF HEALTH THROUGH ITS ""I-PLAN"" PROGRAM TO ASSESS THE HEALTH NEEDS OF THE COMMUNITY AND PROVIDE ASSISTANCE TO HELP ALLEVIATE ISSUES THAT ARE IDENTIFIED."
      PART VI, LINE 3:
      OUR FINANCIAL ASSISTANCE POLICY IS POSTED AT THE MAIN ENTRANCE, AS WELL AS, THE O/P, AMBULANCE, RHC'S AND EMERGENCY ROOM ENTRANCES. UPON ADMISSION ALL PATIENTS WHO DO NOT HAVE INSURANCE ARE GIVEN A BROCHURE THAT OUTLINES OUR FINANCIAL ASSISTANCE POLICIES. IN ADDITION, OUR FINANCIAL COUNSELOR PROVIDES THIS INFORMATION TO ALL INDIVIDUALS WHO ARE HAVING DIFFICULTY PAYING THIER BILL.
      PART VI, LINE 4:
      BOYD HOSPITAL IS THE ONLY HOSPITAL IN GREENE COUNTY ILLINOIS, WHICH IS A FARMING COMMUNITY OF APPROXIMATELY 13,000 PEOPLE. CARROLLTON WHERE THE HOSPITAL IS LOCATED IS A TOWN OF 2,500 WITH THREE SMALLER COMMUNITIES OF WHITE HALL, ROODHOUSE, AND GREENFIELD BEING OUR SERVICE AREA. THE MEDIAN FAMILY INCOME WAS $46,052.