Community Benefit Insight - Tax-exempt hospital

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Sparrow Eaton Hospital

Sparrow Eaton

321 East Harris Street
Charlotte, MI 48813

Bed count	25	Medicare provider number	231327	Member of the Council of Teaching Hospitals	NO	Children's hospital	NO

EIN: 382007629

Display data for year:

Community Benefit Spending- 2021
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)

2.73%

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.
Amount spent in the following IRS community benefit categories:

Financial Assistance at cost as % of operating expenses	$ 602,037 0.99 %
Medicaid as % of operating expenses	$ 1,061,554 1.74 %
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	$ 322,065 0.53 %

* = 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 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	$ 322,065 0.53 %
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	$ 322,065 100 %
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	$ 1,497,619 2.46 %
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:
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.
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.
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.

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 $ 3833479 including grants of $ 0) (Revenue $ 8469068)
INPATIENT CARE OFFERS INPATIENT ACUTE CARE SERVICES WITH ADMISSIONS OF 736 PATIENTS PROVIDING 2,339 DAYS OF CARE.

4B (Expenses $ 25226465 including grants of $ 0) (Revenue $ 52541213)
OUTPATIENT CARE INCLUDES LABORATORY, RADIOLOGY, REHAB, RESPIRATORY THERAPY, URGENT CARE, AND 24 HOUR EMERGENCY CARE. THESE INCLUDED 14,288 EMERGENCY ROOM VISITS, 12,628 URGENT CARE VISITS, 40,513 RADIOLOGY PROCEDURES, 259,897 LABORATORY TESTS, AND 67,192 THERAPY PROCEDURES. IN ADDITION, 4,432 AMBULANCE RUNS WERE PROVIDED.

4C (Expenses $ 13534268 including grants of $ 0) (Revenue $ 7549085)
PHYSICIAN PRACTICE VISITS OF 62,505 WERE PROVIDED IN FAMILY PRACTICE, INTERNAL MEDICINE, ORTHOPEDICS, GENERAL SURGERY, ONMM AND PAIN MANAGEMENT.

Facility Information

Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 3E
THE SIGNIFICANT HEALTH NEEDS WERE PRIORITIZED AND DOCUMENTED THROUGH THE COMMUNITY HEALTH NEEDS ASSESSMENT.

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 5
THE PRIMARY METHOD OF DETERMINING THE HEALTH NEEDS OF THE REGION WAS THROUGH FOCUS GROUPS AND COMMUNITY DIALOGUE SESSIONS HOSTED IN NUMEROUS COMMUNITIES INCLUDING CHARLOTTE AND EATON RAPIDS. UPON COMPLETING THE ASSESSMENT, SPARROW EATON, AS WELL AS OTHER PARTICIPATING HOSPITALS, VALIDATED THESE FINDINGS BY CONDUCTING BOTH A WRITTEN AND ELECTRONIC SURVEY LISTING ALL KEY PRIORITY AREAS IDENTIFIED. THIS VALIDATION PROCESS PROVIDED AN OPPORTUNITY FOR SPARROW EATON PHYSICIANS, EMPLOYEES, AND BOARD OF TRUSTEES TO PROVIDE INPUT ON DETERMINING THE TOP THREE PRIORITIES.

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 6A
SPARROW HOSPITAL, CONSISTING OF SIX COMMUNITY HOSPITALS, THREE OF WHICH ARE LOCATED IN THE THREE-COUNTY GREATER LANSING REGION: - EDWARD W. SPARROW HOSPITAL, LANSING, MI - SPARROW SPECIALTY HOSPITAL, LANSING, MI - SPARROW CLINTON HOSPITAL, ST. JOHNS, MI - SPARROW IONIA HOSPITAL, IONIA, MI - SPARROW CARSON HOSPITAL, CARSON CITY, MI - SPARROW EATON HOSPITAL, CHARLOTTE, MI - MCLAREN GREATER LANSING - EATON RAPIDS MEDICAL CENTER

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 6B
-MICHIGAN PUBLIC HEALTH INSTITUTE -BARRY-EATON DISTRICT HEALTH DEPARTMENT -INGHAM COUNTY HEALTH DEPARTMENT -MID MICHIGAN DISTRICT HEALTH DEPARTMENT

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 11
THE HOSPITAL'S COMMUNITY HEALTH NEEDS ASSESSMENT IS A THREE YEAR PLAN AND THEREFORE RESOURCES WILL BE ALLOCATED OVER THAT TIME PERIOD SO NOT ALL COMMUNITY NEEDS IDENTIFIED HAVE BEEN ADDRESSED TO DATE. IN ADDITION, SOME OF THE COMMUNITIES NEEDS WILL BE ADDRESSED IN COLLABORATION WITH OTHER AGENCIES.

FACILITY 1, SPARROW EATON HOSPITAL - PART V, LINE 24
ALL PATIENTS AND INSURANCES ARE CHARGED THE SAME GROSS CHARGE FROM OUR FEE SCHEDULE. DISCOUNTS ARE THEN PROVIDED TO UNINSURED PATIENTS BASED UPON OUR FINANCIAL ASSISTANCE POLICY AND/OR INDIVIDUAL CIRCUMSTANCES.

Supplemental Information

Schedule H (Form 990) Part VI

SCHEDULE H, PART I, LINE 7
USED WORKSHEET 2 PROVIDED IN SCHEDULE H INSTRUCTIONS TO CALCULATE COST TO CHARGE RATIO RELATED TO PATIENT CARE.

SCHEDULE H, PART II
SPARROW EATON HOSPITAL TAKES AN ACTIVE ROLE IN SUPPORTING COMMUNITY ORGANIZATIONS AND ACTIVITIES THAT CAN IMPACT COMMUNITY HEALTH AND PREVENTION AS WELL AS ECONOMIC DEVELOPMENT EFFORTS THAT WILL FOSTER SUPPORT FOR RESOURCES NEEDED BY HEALTH COMMUNITIES. SOME EXAMPLES ARE PROVIDING STAFF RESOURCES FOR LOCAL COMMUNITY ORGANIZATIONS, ACCESS TO AN INDOOR WALKING PATH THAT PROMOTES HEALTH AND WELL-BEING, SUPPORTING MOBILE MEALS FOR HOUSE-BOUND COMMUNITY MEMBERS AND PROVIDING RESOURCES FOR SUPPORT GROUPS SUCH AS CANCER SURVIVORS.

SCHEDULE H, PART III, LINE 2
THE PROVISION FOR BAD DEBTS IS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTIONS CONSIDERING BUSINESS AND ECONOMIC CONDITIONS, TRENDS IN HEALTHCARE COVERAGE AND OTHER COLLECTION INDICATORS. PERIODICALLY THROUGHOUT THE YEAR, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON HISTORICAL WRITE-OFF EXPERIENCE AND CURRENT MARKET CONDITIONS. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE ANY MODIFICATIONS TO THE PROVISION FOR BAD DEBTS TO ESTABLISH AN APPROPRIATE ALLOWANCE FOR UNCOLLECTIBLE RECEIVABLES. AFTER SATISFACTION OF AMOUNTS DUE FROM INSURANCE, THE HEALTH SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST DUE PATIENT BALANCES WITH COLLECTION AGENCIES. THE COST TO CHARGE RATIO IS USED IN DETERMINING BAD DEBT INFORMATION.

SCHEDULE H, PART III, LINE 3
IN REVIEWING ACCOUNTS CLASSIFIED AS BAD DEBT, THE AMOUNT REPORTED ON SCHEDULE H, PART III, LINE 3, REFLECTS PATIENTS WHO HAD PREVIOUSLY QUALIFIED FOR MEDICAID OR OTHER MEANS-TESTED SUPPORT, BUT WHO AT THE TIME OF SERVICES, WERE NO LONGER ELIGIBLE FOR MEDICAID OR OTHER MEANS-TESTED SUPPORT OR THE SERVICES PROVIDED WERE NOT COVERED BENEFITS. THE HOSPITAL FURTHER REVIEWED THESE PATIENTS TO MAKE A DETERMINATION OF THE PATIENTS' ELIGIBILITY FOR ASSISTANCE UNDER THE HOSPITAL'S CHARITY CARE POLICY.

SCHEDULE H, PART III, LINE 4
BAD DEBT FOOTNOTE - SEE THE ATTACHED AUDITED FINANCIAL STATEMENTS.

SCHEDULE H, PART III, LINE 8
ALL OF THE MEDICARE SHORTFALL WILL BE CONSIDERED AS PART OF OUR COMMUNITY BENEFIT IN THE CURRENT YEAR. MEDICARE ALLOWABLE COSTS AND MEDICARE REIMBURSEMENT FROM THE MEDICARE COST REPORT WERE USED TO ARRIVE AT THE AMOUNTS ON LINES 5 & 6.

SCHEDULE H, PART III, LINE 9B
IF A PATIENT QUALIFIES FOR FINANCIAL ASSISTANCE, THE AMOUNT THEY OWE WILL NOT EXCEED 115% OF THE AMOUNT ALLOWED BY MEDICARE. ADDITIONALLY, PATIENTS MAY BE ELIGIBLE FOR CHARITY CARE IN WHICH UP TO 100% OF THE BALANCE WILL BE WRITTEN OFF TO CHARITY CARE.

SCHEDULE H, PART VI, LINE 2
SPARROW EATON HOSPITAL HAS ASSESSED THE HEALTH CARE NEEDS OF THE COMMUNITY THROUGH THE DEVELOPMENT OF THE COMMUNITY HEALTH NEEDS ASSESSMENT THAT WAS COMPLIED IN COLLABORATION WITH FOUR HOSPITAL SYSTEMS AND LOCAL HEALTH DEPARTMENTS. IN ADDITION, SPARROW EATON ALSO ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITIES WE SERVE BY UTILIZING DATA COLLECTED BOTH INTERNALLY AND FROM A VARIETY OF EXTERNAL SOURCES INCLUDING THE MICHIGAN HOSPITAL ASSOCIATION, MICHIGAN DEPARTMENT OF COMMUNITY HEALTH, BARRY-EATON HEALTH DEPARTMENT, LOCAL SOCIAL SERVICE AGENCIES, AND OUR PAYORS. THE BARRY-EATON HEALTH DEPARTMENT COMPLETED A BEHAVIORAL RISK FACTOR SURVEY WHICH SOUGHT TO MEASURE THE HEALTH STATUS, RISK BEHAVIORS, CLINICAL PREVENTATIVE CARE PRACTICES, AND CHRONIC DISEASE RATES OF BARRY AND EATON COUNTY RESIDENTS. THE SURVEY PROVIDED CRUCIAL DATA TO IDENTIFY PRIORITY HEALTH ISSUES IN OUR COMMUNITY. THE RESULTS OF THE SURVEY HAVE BEEN USED IN PLANNING EFFORTS AND EFFECTIVE TARGETING OF RESOURCES TO SUPPORT INTERVENTION PROGRAMS. IN ADDITION, THE HOSPITAL UTILIZED THE HEALTH STATISTICS AND REPORTS PUBLISHED BY THE MICHIGAN DEPARTMENT OF COMMUNITY HEALTH (MDCH). THESE REPORTS SHOW STATE, COUNTY, AND COMMUNITY LEVEL DATA FOR SUCH STATISTICS AS INFANT MORTALITY, CANCER INCIDENCE AND MORTALITY, COMMUNICABLE DISEASE, AND LEADING HOSPITALIZATIONS. THIS INFORMATION IS USEFUL TO IDENTIFY EMERGING HEALTH ISSUES AND HOSPITAL TRENDS SO THAT HEALTH PROGRAMS CAN BE TARGETED.

SCHEDULE H, PART VI, LINE 3
"SPARROW EATON HOSPITAL STRIVES TO INFORM AND EDUCATE OUR PATIENTS OR GUARANTORS REGARDING ELIGIBILITY FOR ASSISTANCE UNDER FEDERAL, STATE, OR LOCAL GOVERNMENT PROGRAMS OR UNDER THE HOSPITAL'S CHARITY CARE POLICY. WE EMPLOY A FULL TIME PATIENT ACCOUNT REPRESENTATIVE WHO IS RESPONSIBLE FOR ADDRESSING PAYMENT QUESTIONS FROM PATIENTS AND ASSISTING WITH PAYMENT ARRANGEMENTS, COMPLETING PAPERWORK TO QUALIFY FOR CHARITY CARE OR COMPLETING FORMS FOR GOVERNMENT ASSISTANCE. OUR WEBSITE ALSO REFERENCES THE NUMBER TO CALL FOR PAYMENT ASSISTANCE. IN ADDITION, WE HAVE A PATIENT RIGHTS AND RESPONSIBILITIES BROCHURE THAT IS GIVEN TO EVERY INPATIENT AND MADE AVAILABLE TO OUTPATIENTS. IT STATES THAT ""YOU ARE ENTITLED TO RECEIVE AND EXAMINE AN EXPLANATION OF YOUR BILL AND TO RECEIVE, UPON REQUEST, INFORMATION RELATING TO FINANCIAL ASSISTANCE AVAILABLE THROUGH THE HOSPITAL""."

SCHEDULE H, PART VI, LINE 4
SPARROW EATON HOSPITAL IS LOCATED IN CENTRAL MICHIGAN APPROXIMATELY 22 MILES SOUTHWEST OF LANSING. SPARROW EATON IS ALSO IN CLOSE PROXIMITY TO MICHIGAN STATE UNIVERSITY AND GENERAL MOTORS ASSEMBLY FACILITY. CHARLOTTE IS A COUNTY SEAT FOR EATON COUNTY AND IS THE PRIMARY SERVICE AREA FOR THE HOSPITAL. THERE ARE OVER 110,000 PEOPLE IN THE COUNTY WITH 20,000 IN THE HOSPITAL'S PRIMARY SERVICE AREA. THE MEDIAN HOUSEHOLD INCOME FOR EATON COUNTY IS 64,348 AND FOR CHARLOTTE IT IS 50,907. 7.5% OF PEOPLE IN EATON COUNTY ARE BELOW THE POVERTY LEVEL COMPARED TO 13% IN MICHIGAN.

SCHEDULE H, PART VI, LINE 6
SPARROW EATON HOSPITAL IS A WHOLLY-OWNED SUBSIDIARY OF SPARROW HEALTH SYSTEM. SPARROW HEALTH SYSTEM IS A NON-PROFIT, COMMUNITY GOVERNED, INTEGRATED HEALTH DELIVERY SYSTEM SERVING MID-MICHIGAN. SPARROW HEALTH SYSTEM PROVIDES SERVICES TO THE COMMUNITIES IT SERVES THROUGH ITS CONTROLLED SUBSIDIARIES: PHYSICIAN HEALTH PLAN, PHYSICIAN HEALTH NETWORK, EDWARD W SPARROW HOSPITAL, SPARROW CLINTON HOSPITAL, SPARROW SPECIALTY HOSPITAL, SPARROW CARSON HOSPITAL, SPARROW DEVELOPMENT, INC., SPARROW COMMUNITY CARE, INC., SPARROW IONIA HOSPITAL, SPARROW FOUNDATION, SPARROW CLINICAL RESEARCH INSTITUTE, AND SPARROW EATON HOSPITAL.

SCHEDULE H, PART VI, LINE 7
MICHIGAN

SCHEDULE H, PART VI, LINE 5
THE MISSION OF SPARROW EATON HOSPITAL IS TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITIES BY PROVIDING QUALITY, COMPASSIONATE CARE TO EVERYONE, EVERY TIME. THE HOSPITAL HAS A LONG AND SUCCESSFUL HISTORY OF REINVESTING SURPLUS FUNDS IN EXPANDING ITS SERVICES TO MEET THE CURRENT AND ANTICIPATED HEALTH CARE DEMANDS OF THE COMMUNITY. IN 2011, THE HOSPITAL OPENED A COMMUNITY HEALTH PARK WHICH INCLUDES OUTPATIENT REHABILITATION, A WALKING PATH AND GYM FOR COMMUNITY USE. MOST RECENTLY, THE HOSPITAL COMPLETED CONSTRUCTION OF THE PROMISE PROJECT AT THE MAIN HOSPITAL WHICH CENTRALIZED ITS SURGICAL SERVICES TO IMPROVE OPERATIONAL EFFICIENCY. THE HOSPITAL IS GOVERNED BY A TWELVE MEMBER BOARD OF TRUSTEES WITH VARYING BACKGROUNDS. THE ORGANIZATION EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. THE MEDICAL STAFF OF SPARROW EATON CONSISTS OF ACTIVE STAFF MEMBERS IN SPECIALTIES INCLUDING EMERGENCY MEDICINE, FAMILY PRACTICE, INTERNAL MEDICINE, ORTHOPEDICS, GENERAL SURGERY, URGENT CARE, ANESTHESIA, OB/GYN, PATHOLOGY, AND RADIOLOGY.

Operating expenses	$ 60,888,722
Total amount spent on community benefits as % of operating expenses	$ 1,663,591 2.73 %