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Hospital & Medical Foundation Of Paris

Paris Community Hospital
721 East Court Street
Paris, IL 61944
Bed count25Medicare provider number141320Member of the Council of Teaching HospitalsNOChildren's hospitalNO
EIN: 370860281
Display data for year:
Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
7.19%
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$ 85,367,479
      Total amount spent on community benefits
      as % of operating expenses
      $ 6,140,719
      7.19 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 893,460
        1.05 %
        Medicaid
        as % of operating expenses
        $ 4,971,644
        5.82 %
        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.
        $ 275,615
        0.32 %
        Cash and in-kind contributions for community benefit*
        as % of operating expenses
        $ 0
        0 %
        Community building*
        as % of operating expenses
        $ 61,545
        0.07 %
    • * = CBI denoted preventative categories
    • Community building activities details:
        • Did tax-exempt hospital report community building activities?YES
          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
          $ 61,545
          0.07 %
          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
          $ 0
          0 %
          Coalition building
          as % of community building expenses
          $ 0
          0 %
          Community health improvement advocacy
          as % of community building expenses
          $ 0
          0 %
          Workforce development
          as % of community building expenses
          $ 61,545
          100 %
          Other
          as % of community building expenses
          $ 0
          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
        $ 1,406,236
        1.65 %
        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
        $ 421,871
        30.00 %
    • 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 $ 74514078 including grants of $ 0) (Revenue $ 85737130)
      OPERATION OF HOSPITAL AND MEDICAL CLINIC - 3,670 INPATIENT DAYS PLUS EMERGENCY, ANCILLARY, AND OUTPATIENT SERVICES FOR RESIDENTS IN PARIS, EDGAR COUNTY, AND EAST CENTRAL ILLINOIS.
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      PARIS COMMUNITY HOSPITAL
      PART V, SECTION B, LINE 5: THE CEO SECURED THE PARTICIPATION OF A DIVERSE GROUP OF REPRESENTATIVES FROM THE COMMUNITY AND THE HEALTH PROFESSION. TWO FOCUS GROUPS WERE FORMED AS FOLLOWS:FOCUS GROUP 1 MEDICAL PROFESSIONALS AND PARTNERSTHE FIRST FOCUS GROUP CONSISTED OF MEDICAL PROFESSIONALS AND PARTNERS. PARTICIPANTS INCLUDED THE ADMINISTRATOR OF THE EDGAR COUNTY PUBLIC HEALTH DEPARTMENT, REPRESENTATIVES OF SENIOR CARE, PHARMACISTS, NURSE PRACTITIONERS, AND OTHERS. THE GROUP WAS FIRST ASKED TO IDENTIFY RECENT POSITIVE DEVELOPMENTS IN HEALTHCARE, HEALTH SERVICE, AND THE OVERALL HEALTH OF THE COMMUNITY. THE GROUP WAS ALSO ASKED TO IDENTIFY SIGNIFICANT NEEDS IN THE SERVICE AREA IMPACTING HEALTHCARE, HEALTH SERVICES, AND HEALTH OVERALL.FOCUS GROUP 2 COMMUNITY MEMBERS AND LEADERSTHE SECOND FOCUS GROUP CONSISTED OF COMMUNITY MEMBERS AND LEADERS. PARTICIPANTS INCLUDED SCHOOL OFFICIALS, COMMUNITY ORGANIZATIONS, LOCAL GOVERNMENT OFFICIALS, FIRST RESPONDERS, AND OTHERS. THE GROUP WAS FIRST ASKED TO IDENTIFY RECENT POSITIVE DEVELOPMENTS IN HEALTH CARE, HEALTH SERVICES, AND THE OVERALL HEALTH OF THE COMMUNITY. THE GROUP WAS ALSO ASKED TO IDENTIFY SIGNIFICANT NEEDS IN THE SERVICE AREA IMPACTING HEALTHCARE, HEALTH SERVICES, AND HEALTH OVERALL.
      PARIS COMMUNITY HOSPITAL
      PART V, SECTION B, LINE 11: IMPLEMENTATION STRATEGY PRIORITY #11. ADDRESS MENTAL HEALTH ISSUES BY:A. EXPANDING COMMUNITY EDUCATION ABOUT MENTAL ILLNESS, ACCESS TO SERVICES, AND TREATMENT, AND REDUCING THE STIGMA ASSOCIATED WITH MENTAL ILLNESSB. INCREASING LOCAL ACCESS TO MENTAL HEALTH TREATMENT, ESPECIALLY COUNSELINGIMPLEMENTATION STRATEGY PRIORITY #22. ADDRESS THE NEEDS OF HOMELESS YOUTH BY BUILDING AND SUSTAINING A SHELTER AND PROVIDING ACCESS TO HEALTHY FOODIMPLEMENTATION STRATEGY PRIORITY #33. ADDRESS PARENTING ISSUES BY PROVIDING FAMILY EDUCATIONIMPLEMENTATION STRATEGY PRIORITY #44. ADDRESS SUBSTANCE ABUSE BY INCREASING ACCESS TO DETOXIFICATION, REHABILITATION, AND RECOVERY SERVICES, INCLUDING OUTPATIENT AND INTENSIVE INPATIENT SERVICES, AND INCREASE PREVENTION EFFORTS DIRECTED TO METHAMPHETAMINES AND PRESCRIPTION DRUGSIMPLEMENTATION STRATEGY PRIORITY #55. ADDRESS THE ISOLATION AND LACK OF SOCIALIZATION THAT IMPACTS LOCAL YOUTH THROUGH SENIORS BY INCREASING OPPORTUNITIES FOR INVOLVEMENT IN GROUP WELLNESS AND SOCIAL OPPORTUNITIES AND ENCOURAGE VOLUNTEERISM
      Supplemental Information
      Schedule H (Form 990) Part VI
      PART I, LINE 7:
      THE ORGANIZATION USED AN OVERALL COST TO CHARGE RATIO TO DETERMINE THE AMOUNTS ON PART I OF SCHEDULE H.
      PART I, LN 7 COL(F):
      BAD DEBT EXPENSE IS AN OFFSET TO NET PATIENT SERVICE REVENUE AND THEREFORE NONE IS REPORTED IN PART IX. AN OFFSET TO REVENUE OF $2,920,592 IS INCLUDED IN NET PATIENT SERVICE REVENUE (HOSPITAL OPERATIONS) ON PART VIII, LINE 2A.
      PART II, COMMUNITY BUILDING ACTIVITIES:
      THE ORGANIZATION EXPENDED FUNDS TO RECRUIT ADDITIONAL PHYSICIANS TO THE COMMUNITY WHICH IS MEDICALLY UNDERSERVED.
      PART III, LINE 2:
      THE ORGANIZATION USED AN OVERALL COST TO CHARGE RATIO TO DETERMINE THE AMOUNTS ON PART III, SECTION A. OF SCHEDULE H.
      PART III, LINE 3:
      IT IS ESTIMATED THAT 30% OF BAD DEBTS WOULD BE ELIGIBLE FOR FINANCIAL ASSISTANCE IF THE PATIENTS APPLIED AND PROVIDED FAMILY INCOME INFORMATION. THIS PORTION OF BAD DEBT SHOULD BE INCLUDED IN COMMUNITY BENEFIT AS THE PATIENTS ARE UNINSURED AND PRESUMED TO BE NEEDY AND UNABLE TO PAY FOR THE SERVICES.
      PART III, LINE 4:
      GENERALLY, PATIENTS WHO ARE COVERED BY THIRD-PARTY PAYORS ARE RESPONSIBLE FOR RELATED DEDUCTIBLES AND COINSURANCE, WHICH VARY IN AMOUNT. THE HOSPITAL ALSO PROVIDES SERVICES TO UNINSURED PATIENTS AND OFFERS THOSE UNINSURED PATIENTS A DISCOUNT, EITHER BY POLICY OR LAW, FORM STANDARD CHARGES. THE HOSPITAL ESTIMATES THE TRANSACTION PRICE FOR PATIENTS WITH DEDUCTIBLES AND COINSURANCE AND FROM THOSE WHO ARE INSURED BASED ON HISTORICAL EXPERIENCE AND CURRENT MARKET CONDITIONS. THE INITIAL ESTIMATE OF THE TRANSACTION PRICE IS DETERMINED BY REDUCING THE STANDARD CHARGE BY ANY CONTRACTUAL ADJUSTMENTS, DISCOUNTS, AND IMPLICIT PRICE CONCESSIONS BASED ON HISTORICAL COLLECTION EXPERIENCE. SUBSEQUENT CHANGES TO THE ESTIMATE OF THE TRANSACTION PRICE ARE GENERALLY RECORDED AS ADJUSTMENTS TO PATIENT SERVICE REVENUE IN THE PERIOD OF THE CHANGE. SUBSEQUENT CHANGES THAT ARE DETERMINED TO BE THE RESULT OF AN ADVERSE CHANGE IN THE PATIENT'S ABILITY TO PAY ARE RECORDED AS BAD DEBT EXPENSE.AT DECEMBER 31, 2021 AND 2020, IMPLICIT PRICE CONCESSIONS INCLUDE $2,920,592 AND $2,752,784 PROVISION FOR BAD DEBT, RESPECTIVELY.
      PART III, LINE 8:
      THE SAME COST TO CHARGE RATIO CALCULATED TO DETERMINE COMMUNITY BENEFIT EXPENSE IN PART I WAS APPLIED TO MEDICARE CHARGES TO DETERMINE ESTIMATED COST. UNPAID COST OF MEDICARE REPRESENTS THE COST OF PROVIDING SERVICES TO PRIMARILY ELDERLY BENEFICIARIES OF THE MEDICARE PROGRAM, IN EXCESS OF PAYMENTS FOR THOSE SERVICES. IRS REVENUE RULING 69-545, WHICH ESTABLISHED THE COMMUNITY BENEFIT STANDARD FOR NONPROFIT HOSPITALS, STATES THAT IF A HOSPIATL SERVES PATIENTS WITH GOVERNMENT BENEFITS, INCLUDING MEDICARE, THEN THIS IS AN INDICATION THAT THE HOSPITAL OPERATES TO PROMOTE THE HEALTH OF THE COMMUNITY. THIS IMPLIES THAT TREATING MEDICARE PATIENTS IS A COMMUNITY BENEFIT.
      PART III, LINE 9B:
      PATIENTS WHO ARE KNOWN TO QUALIFY FOR FINANCIAL ASSISTANCE ARE IDENTIFIED AT REGISTRATION WITH A UNIQUE FINANCIAL CLASS CODE. IF THEY QUALIFY FOR 100% ASSISTANCE, THEIR ACCOUNT IS ADJUSTED TO ZERO AND NO BILL IS SENT. IF THEY QUALIFY FOR PARTIAL ASSISTANCE, THEIR ACCOUNT IS ADJUSTED ACCORDINGLY BEFORE A BILL IS SENT FOR THE BALANCE DUE.
      PART VI, LINE 2:
      ON A BI-ANNUAL BASIS THE ADMINISTRATIVE STAFF MEET IN A RETREAT WITH THE BOARD OF DIRECTORS AND MEDICAL STAFF TO ASSESS AND PLAN FOR THE NEEDS OF THE COMMUNITY. A PHONE SURVEY OF 375 RESIDENTS OF THE HOSPITAL'S SERVICE AREA IS PERFORMED TO GET COMMUNITY INPUT.
      PART VI, LINE 3:
      NOTICES OF THE AVAILABILITY OF FINANCIAL ASSITANCE ARE POSTED IN THE ADMISSIONS AREA OF THE HOSPITAL AND MEDICAL CENTER AND IN THE EMERGENCY ROOM. UNINSURED PATIENTS NOT ALREADY IN THE PROGRAM ARE GIVEN A BROCHURE THAT EXPLAINS THE PROGRAM ALONG WITH AN APPLICATION WHEN THEY ARE ADMITTED OR REGISTERED. A BROCHURE IS INCLUDED IN THE INFORMATION PACKET GIVEN TO ALL INPATIENTS. INFORMATION IS ALSO POSTED ON THE HOSPITAL'S WEBISTE. THE FINANCIAL ASSISTANCE COORDINATOR FOLLOWS UP WITH PATIENTS TO ANSWER QUESTIONS AND PROVIDE ASSISTANCE IN APPLYING. ALL BILLS SENT TO THE HOSPITAL PATIENTS INCLUDE A MESSAGE ABOUT THE AVAILABILITY OF FINANCIAL ASSISTANCE AND WHO TO CONTACT TO APPLY. PATIENTS ARE SCREENED FOR STATE PROGRAMS AND ASSISTED WITH APPLICATIONS.
      PART VI, LINE 4:
      THE ORGANIZATION'S CRITICAL ACCESS HOSPITAL (CAH) AND RURAL HEALTH CENTERS SERVE PRIMARILY THE RURAL EDGAR COUNTY, ILLINOIS THAT IS DESIGNATED BY THE STATE AS A MEDICALLY UNDERSERVED AREA. ABOUT HALF OF THE 17,161 POPULATION LIVE IN SMALL CITIES AND THE REST LIVE IN RURAL AREAS. THE LATEST CENSUS INFORMATION SHOWS THE MEAN PER CAPITA HOUSEHOLD INCOME TO BE $27,797 AND 11.7% OF EDGAR COUNTY FAMILIES HAVE INCOME BELOW THE POVERTY LEVEL. APPROXIMATELY 23.2% OF THE RESIDENTS ARE 65 YEARS AND OLDER.
      PART VI, LINE 5:
      THE ORGANIZATION CONDUCTS HEALTH FAIRS IN THE COMMUNITY THROUGHOUT THE YEAR AND PROVIDES VARIOUS HEALTH SCREENINGS FOR INDUSTRY WORKERS AND THE PUBLIC IN GENERAL. A MONTHLY NEWSLETTER IS DEVOTED TO INFORMING THE PUBLIC ABOUT TIMELY HEALTH ISSUES AND THE AVAILABILITY OF THE LOCAL HEALTH SERVICES. THE VOLUNTEER GOVERNING BODY IS COMPRISED MOSTLY OF PEOPLE WHO RESIDE IN THE PRIMARY SERVICE AREA AND WHO ARE NEITHER EMPLOYEES NOR CONTRACTORS OF THE ORGANIZATION NOR FAMILY MEMBERS THEREOF. THE ORGANIZATION EXTENDS MEDICAL STAFF PRIVILEDGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY FOR SOME OF ALL OF ITS DEPARTMENTS. ALL SURPLUS FUNDS ARE USED TO IMPROVE FACILITIES AND TO REPLACE OR UPGRADE EQUIPMENT TO PROVIDE THE HIGHEST QUALITY OF PATIENT CARE POSSIBLE. CONTINUOUS MEDICAL EDUCATION IS PROVIDED TO PHYSICIANS AND STAFF.