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Mckenzie Memorial Hospital Mckenzie Health System
Sandusky, MI 48471
| Bed count | 25 | Medicare provider number | 231314 | 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: 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 $ 27,573,822 Total amount spent on community benefits as % of operating expenses$ 2,767,588 10.04 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 7,499 0.03 %Medicaid as % of operating expenses$ 2,701,500 9.80 %Costs of other means-tested government programs as % of operating expenses$ 0 0 %Health professions education as % of operating expenses$ 16,889 0.06 %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.$ 36,575 0.13 %Cash and in-kind contributions for community benefit* as % of operating expenses$ 5,125 0.02 %Community building*
as % of operating expenses$ 390 0.00 %- * = CBI denoted preventative categories
- Community building activities details:
Did tax-exempt hospital report community building activities? YES Number of activities or programs (optional) 3 Physical improvements and housing 0 Economic development 2 Community support 1 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) 150 Physical improvements and housing 0 Economic development 0 Community support 150 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$ 390 0.00 %Physical improvements and housing as % of community building expenses$ 0 0 %Economic development as % of community building expenses$ 268 68.72 %Community support as % of community building expenses$ 122 31.28 %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$ 0 0 %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$ 710,171 2.58 %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$ 0 0 %- 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 $ 27573822 including grants of $ 0) (Revenue $ 28863544) PROVIDE INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES INPATIENT REGISTRATION = 115 OUTPATIENT REGISTRATION = 28,313 EMERGENCY ROOM = 5,435 AMBULANCE RUNS = 2,645
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Facility Information
5 STAKEHOLDERS WERE DEFINED AS AGENCY & COMMUNITY LEADERS THAT HAVE A WIDE
5 KNOWLEDGE BASE OF THE REGION AND INCLUDING HUMAN SERVICES AGENCIES, BEHAVIO
5 HEALTH AGENCIES, GREAT START COLLAB., EDUCATION, GOV'T, LAW ENFORCEMENT,
5 AND MSU EXTENSION. 2,519 SURVEY PARTICIPANTS FROM 4 COUNTIES.
6B MICHIGAN THUMB PUBLIC HEALTH ALLIANCE.
11 COMMITTIES ADDRESS SIGNIFICANT NEEDS IDENTIFIED BY THE CHNA, INCLUDING;
11 BEHAVIORAL HEALTH, CHRONIC DISEASE, SOCIAL HEALTH DETERMINATES, AWARENESS
11 OF SERVICES, ACCESS TO SPECIALISTS, TELE-HEALTH SERVICES, IN-HOME CARE,
11 TRANSPORTATION, FINANCIAL ASSISTENCE & HEALTH INSURANCE, PRENATAL CARE.
11 MHS IS EXPLORING INTEGRATING BEHAVIOR HEALTH WITH PRIMARY CARE, CONSULTING
11 ER PATIENTS WITH SOCIAL WORK & TELE-PSYCH PROVIDERS, AND IMPLEMENTING
11 THE COLLABORATIVE CARE MODEL. MHS WILL GROW CHRONIC CARE MGMT PROGRAM AND
11 INCREASE DIETITIAN SERVICES AND EDUCATION AT PRIMARY CARE OFFICES.
11 MHS WILL CONTINUE TO USE COMMUNITY PARAMEDICINE TO INCREASE ACCESS TO CARE.
11 MHS CONTINUES TO ASSIST INDIVIDUALS IN REDUCING COST BARRIERS TO ACCESSING
11 CARE, INCLUDING NAVIGATOR GRANT PROGRAM, AND WORK WITH COMMUNITY PARTNERS
11 TO IDENTIFY STRATEGIES TO IMPROVE ACCESS TO TIMELY PRENATAL CARE.
11 MHS WILL CONTINUE TO WORK WITH COMMUNITY PARTNERS TO EDUCATE THE PUBLIC
11 ABOUT HEALTH NEEDS & SERVICES AVAILABLE; INCLUDING TELE-HEALTH SERVICES &
11 SPECIALIST SERVICES. MHS WILL ALSO EVALUATE AND MAKE IMPROVEMENTS AS NEEDED
11 TO SCREENING & REFERRAL PRACTICES FOR SOCIAL DETERMINANTS OF HEALTH NEEDS,
11 INVESTIGATE HOW LOCAL WHEELCHAIR TRANSPORTATION IS ACCESSABLE IN & OUT OF
11 COUNTY, & UTILIZE BEST PRACTICE TO MEET PATIENTS WHERE THEY ARE.
38-1738615 5
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Supplemental Information
PART I LINE 7 SCH H WORKSHEETS WERE USED TO PREPARE THE COST TO CHARGE RATIO.
PART II MHS PROMOTED COMMUNITY HEALTH THROUGH SENIOR FAIR, SCHOOL TOURS, COUNTY 4-H
PART II , TOWN HALLS, VIRTUAL HEALTHY LIVING EVENTS, CAREER FAIRS, ETC.
PART III LINE 2 BAD DEBTS ARE ESTIMATED BY ALLOWANCE METHOD & AUDITED INDEPENDENTLY ANNUALY
PART III LINE 2 NET OF DISCOUNTS/PAYMENTS REC'D ON ACCT POST BAD DEBT DETERMINATION.
PART III LINE 4 SEE ATTACHED AUDITED FINANCIAL STATEMENTS, PAGE 9; NOTE 1.
PART III LINE 8 MHS IS A CRITICAL ACCESS HOSPITAL UNDER MEDICARE REG, COST BASED REIMBURSED
PART III LINE 8 THE SHORTFALL OF $34,468 CONSISTS OF .64% SEQUESTRATION.
PART III LINE 8 MEDICARE COST REPORT DATA WAS USED TO CALCULATE THESE FIGURES.
PART III LINE 9B COLLECTION POLICY REFERENCES THE FAP FOR THOSE PATIENTS THAT ARE ELIGIBLE
PART III LINE 9B FOR ASSISTENCE AS A METHOD OF PAYMENT.
PART VI-2 CNHA DESCRIBES HOW IDENTIFIED NEEDS WERE PRIORITIZED & STRATEGIES WERE IMP-
PART VI-2 PLEMENTED. MHS ALSO MONITORS QUALITY SCORES & PATIENT SURVEYS, LEADERSHIP
PART VI-2 IS IN CONTACT WITH COMMUNITY HEALTHCARE AGENCIES & ACCESSES FINDINGS
PART VI-2 THROUGH COLLABORATION.
PART VI-3 UNINSURED PATIENTS RECEIVE A FINANCIAL POLICY BROCHURE MHS DIR. HUMAN SERVC
PART VI-3 FOLLOWS UP TO ASSIST IN APPLICATIONS FOR MEDICARE, MEDICAID, & FAP.
PART VI-3 THIS INFO IS ALSO LOCATED IN BROCHURE, WEBSITE, PATIENT STATEMENT, HOSPITAL
PART VI-3 LOBBY, ER, & PATIENT FINANCIAL SERVICES.
PART VI-4 MHS IS A CAH IN SANILAC COUNTY, MI. POPULATION 40,747, OVER 1,600 SQ MILES
PART VI-4 90% RURAL, 11% OF ADULTS ARE UNINSURED, UNEMPLOYMENT RATE IS 6%,
PART VI-4 AND 26% OF CHILDREN UNDER AGE 6 LIVE IN A HOME WITH INCOME BELOW POVERTY.
PART VI-5 GOVERNED BY BOD, SERV., GERIATRICS, IMMUNIZATION, PHYSICALS, ECT.
