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Lakeland Specialty Hospital At Berrien Center
Berrien Center, MI 49102
| Bed count | 55 | Medicare provider number | 230125 | Member of the Council of Teaching Hospitals | NO | 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: 2013
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 $ 8,856,628 Total amount spent on community benefits as % of operating expenses$ 1,913,148 21.60 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 31,784 0.36 %Medicaid as % of operating expenses$ 1,881,364 21.24 %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 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: 2013
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$ 232,903 2.63 %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 2022 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$ 98,051 42.10 %- 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 Filed lawsuit Not available Placed liens on residence Not available Issue body attachments? (an order by the court commanding a sheriff or other official to physically bring before the court a person who is guilty of contempt of court) 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: 2013
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? Not available Did the tax-exempt hospital execute the implementation strategy? Not available Did the tax-exempt hospital participate in the development of a community-wide plan? YES
Supplemental Information: 2013
- 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 $ 7647700 including grants of $ 0) (Revenue $ 5546478) THROUGH APRIL 10, 2014, PROVIDED MEDICAL SERVICES TO INPATIENT AND OUTPATIENT SERVICES TO 401 PATIENTS. INPATIENT SERVICES INCLUDE AN ACUTE CARE UNIT AND AN ATTACHED LONG TERM CARE UNIT FOR SKILLED NURSING AND BASIC CARE.
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Facility Information
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER PART V, SECTION B, LINE 3: THE CHNA INCLUDED INPUT AND DATA COLLECTED FROM PEOPLE AND ORGANIZATIONS THROUGHOUT THE COUNTY REPRESENTING THE BROAD INTERESTS OF BERRIEN COUNTY-PUBLIC HEALTH, GOVERNMENT, COMMUNITY LEADERS, MEDICALLY UNDERSERVED, LOW INCOME AND MINORITY POPULATIONS. PARTICIPATING ORGANIZATIONS INCLUDED:- BERRIEN COUNTY HEALTH DEPARTMENT- BERRIEN COUNTY DEPARTMENT OF HUMAN SERVICES- BERRIEN HEALTH PLAN- HEAL HEALTH EQUITY ALLIANCE- HEALTHY COMMUNITY PARTNERSHIP- BERRIEN COUNTY INTERMEDIATE SCHOOL DISTRICT- UNITED WAY OF SOUTHWEST MICHIGAN- AREA AGENCY ON AGING REGION 4- SOUTHWEST MICHIGAN PLANNING COMMISSION- BENTON HARBOR ST. JOSEPH YMCA- PUBLICLY AVAILABLE DATA FROM THE CENTER FOR DISEASE CONTROL AND PREVENTION(CDC), MICHIGAN DEPARTMENT OF COMMUNITY HEALTH(MDCH), US CENSUS, AMERICAN COMMUNITY SURVEY, MICHIGAN HOSPITAL ASSOCIATION(MHA) AND COUNTY HEALTH RANKINGS(UNIVERSITY OF WISCONSIN)
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER PART V, SECTION B, LINE 5D: THE CHNA WILL BE MADE AVAILABLE TO THE PUBLIC BY A NUMBER OF MARKETING TACTICS: NEWS RELEASES TO BERRIEN COUNTY NEWSPAPERS, COMMUNITY EMAIL BLAST TO OVER 1,000 SUBSCRIBERS, MYLAKELAND INTRANET POSTING TO OVER 4,500 LAKELAND ASSOCIATES, VOLUNTEERS AND PHYSICIANS, DISTRIBUTED AT COMMUNITY EDUCATION EVENTS, PHYSICIAN SPEAKER SERIES AND MANY OTHER COMMUNITY HEALTH/WELLNESS PROGRAMS. PAPER COPIES ARE AVAILABLE UPON REQUEST USING THE 800 LAKELAND PHONE NUMBER.AN ONLINE COPY OF THE ASSESSMENT IS AVAILABLE AT HTTP://WWW.LAKELANDHEALTH.ORG/HEALTH-WELLNESS/COMMUNITY-HEALTH-AND-WELLNESS/COMMUNITY-HEALTH-NEEDS-ASSESSMENT
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER PART V, SECTION B, LINE 7: THE HOSPITAL DID NOT ADDRESS ALL OF THE NEEDS IDENTIFIED IN ITS MOST RECENT NEEDS ASSESSMENT BECAUSE THE NEED TO REDUCE EXCESSIVE DRINKING, MOTOR VEHICLE CRASH DEATHS, AND SEXUALLY TRANSMITTED INFECTIONS ARE SPECIFIC HEALTH BEHAVIORS THAT ARE ADDRESSED BY THE BERRIEN COUNTY HEALTH DEPARTMENT.
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER PART V, SECTION B, LINE 14G: FINANCIAL ASSISTANCE AVAILABILITY IS REFERENCED ON OUR BILLING STATEMENT AND IN BROCHURES LOCATED IN: EMERGENCY DEPARTMENT, ADMISSION OFFICE, PATIENT WAITING AREAS, AND IN PATIENT DISCHARGE PACKET.
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER PART V, SECTION B, LINE 20D: BASED ON FPL LEVEL, BALANCES WERE DISCOUNTED AS % OF CHARGES. FPL LEVELS: 0-150, 151-175, 176-200, 201-225
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Supplemental Information
PART I, LINE 7: THE COST TO CHARGE RATIO USED WAS BASED ON THE COST REPORT.
PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 232,903.
PART I, LINES 7A, 7B, AND 7I: FINANCIAL ASSISTANCE - COVERS THE FREE OR DISCOUNTED CARE THAT LAKELAND OFFERS TO PEOPLE WHO CANNOT AFFORD TO PAY FOR THEIR OWN AND WHO ARE NOT ELIGIBLE FOR PUBLIC PROGRAMS.FINANCIAL ASSISTANCE DOES NOT INCLUDE BAD DEBT COSTS OF $232,903 OR UNPAID COSTS OF MEDICARE WHICH TOTALED $658,023.UNREIMBURSED MEDICAID - REPRESENTS THE COST OF CARING FOR PEOPLE COVERED BY MEDICAID MINUS THE AMOUNT LAKELAND RECEIVES FROM THOSE PROGRAMS.
PART II, COMMUNITY BUILDING ACTIVITIES: N/A
PART III, LINE 4: ACCOUNTS RECEIVABLE FOR PATIENTS, INSURANCE COMPANIES, AND GOVERNMENTAL AGENCIES ARE BASED ON GROSS CHARGES. AN ALLOWANCE FOR CONTRACTUAL ADJUSTMENTS AND INTERIM PAYMENT ADVANCES IS BASED ON EXPECTED PAYMENT RATES FROM PAYORS BASED ON CURRENT REIMBURSEMENT METHODOLOGIES. THIS AMOUNT ALSO INCLUDES AMOUNTS RECEIVED AS INTERIM PAYMENTS AGAINST UNPAID CLAIMS BY CERTAIN PAYORS. ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. IN EVALUATING THE COLLECTIBILITY OF ACCOUNTS RECEIVABLE, LAKELAND ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, LAKELAND ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY). FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDE BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), LAKELAND RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS IN THE PERIOD THEY ARE DETERMINED TO BE UNCOLLECTIBLE.PATIENT CHARGES WRITTEN OFF PURSUANT TO FINANCIAL ASSISTANCE POLICIES ARE TRACKED AND ARE DETERMINED TO BE COMMUNITY BENEFIT.
PART III, LINE 8: IT IS ESTIMATED THAT 80% OF THE MEDICARE SHORTFALL IS FROM PATIENTS WHO WOULD HAVE QUALIFIED FOR FREE OR DISCOUNTED CARE HAD THEY NOT BEEN COVERED BY MEDICARE.
PART VI, LINE 2: THE SYSTEM USES THE NEEDS ASSESSMENT PREPARED BY THE COUNTY HEALTH DEPARTMENT AND PARTICIPATES IN A REGIONAL HEALTHY BERRIEN COMMUNITY COMMITTEE TO ADDRESS HEALTH NEEDS.
PART VI, LINE 3: THE SYSTEM EMPLOYS MORE THAN 12 FINANCIAL COUNSELORS WHO ASSIST PATIENTS WITH ELIGIBILITY FOR ASSISTANCE.
PART VI, LINE 4: THE SYSTEM SERVES APPROXIMATELY 160,000 RESIDENTS IN BERRIEN COUNTY AND SURROUNDING AREAS. APPROXIMATELY 12% OF FAMILIES AND 17% OF INDIVIDUALS ARE BELOW POVERTY LEVEL.
PART VI, LINE 5: COMMUNITY HEALTH IMPROVEMENT SERVICES REPRESENTS THOSE ACTIVITIES THAT HELP IMPROVE THE HEALTH AND QUALITY OF LIFE OF PEOPLE IN THE COMMUNITY. AN EXAMPLE INCLUDES THE SAFE SHELTER SUPPORT GROUP.
PART VI, LINE 6: THE PROVIDER IS PART OF LAKELAND REGIONAL HEALTH SYSTEM WHICH SERVES THE SAME GEOGRAPHIC AREA FOR HEALTHCARE RELATED SERVICES.
PART VI, LINE 7, REPORTS FILED WITH STATES MI
