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Holy Infant Hospital
Hoven, SD 57450
| Bed count | 22 | Medicare provider number | 430060 | 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: 2010
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 $ 1,101,312 Total amount spent on community benefits as % of operating expenses$ -16,898 -1.53 %- Amount spent in the following IRS community benefit categories:
Financial Assistance at cost as % of operating expenses$ 0 0 %Medicaid as % of operating expenses$ -36,469 -3.31 %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$ 19,571 1.78 %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: 2010
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$ 202 0.02 %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 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? NO 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? YES 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: 2010
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? Not available Did the CHNA define the community served by the tax-exempt hospital? Not available Did the CHNA consider input from individuals that represent the broad interests of the community served by the tax-exempt hospital? Not available Did the tax-exempt hospital make the CHNA widely available (i.e. post online)? Not available 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? Not available
Supplemental Information: 2010
- 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 $ 906147 including grants of $ 0) (Revenue $ 630105) HOLY INFANT HOSPITAL IS A 22-BED ACUTE CARE AND A THREE APARTMENT ASSISTED LIVING FACILITY LOCATED IN HOVEN SD. THE ORGANIZATION PROVIDED CARE TO PATIENTS WHO MET CERTAIN CRITERIA UNDER ITS CHARITY CARE POLICY, WITHOUT CHARGE OR LESS THAN ESTABLISHED RATES. HOLY INFANT HOSPITAL PROVIDED 2,907 INPATIENT HOSPITAL DAYS, 31 ACUTE DAYS AND 2,876 INTERMEDIATE SWING BED DAYS DURING THE TEN MONTH PERIOD ENDING OCTOBER 31, 2010.
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Supplemental Information
PART I, LINE 3C: THE CHARITY CARE POLICY UTILIZED BY HOLY INFANT HOSPITAL DOES NOT OUTLINE DISCOUNTED CARE AS IT IS NOT OFFERED BY THE FACILITY UNDER THE CURRENT POLICY.
PART I, LINE 7: LINE 7B WAS DETERMINED USING THE RATIO OF PATIENT CARE COSTS TO CHARGES CALCULATED IN IRS WORKSHEET 2. LINE 7G WAS OBTAINED FROM THE MEDICARE COST REPORT.
PART I, L7 COL(F): BAD DEBT EXPENSE OF $226 WAS SUBTRACTED FROM TOTAL OPERATING EXPENSE.
PART III, LINE 4: A) COST TO CHARGE RATIO WAS CALCULATED ON IRS WORKSHEET 2 FOR FISCAL YEAR ENDING 12/31/2010.B) IF AN ACCOUNT IS WRITTEN OFF TO BAD DEBTS, PAYMENTS RECEIVED AFTER THE WRITE OFF FOR THAT ACCOUNT ARE POSTED TO THE CURRENT YEAR BAD DEBT ACCOUNT AS AN OFFSET AGAINST THE EXPENSE. C) THE HOSPITAL ESTIMATES THAT NONE OF THE BAD DEBT EXPENSE IS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY AS THE CHARITY CARE POLICY IS RARELY USED DUE TO THE HIGH DEGREE OF INSURANCE AND MEDICARE ASSISTANCE USED BY THE HOSPITAL'S PATIENTS.D) HOLY INFANT HOSPITAL DID NOT ENGAGE AN ACCOUNTING FIRM TO COMPLETE AN AUDIT OR REVIEW.
PART III, LINE 8: MEDICARE ALLOWABLE COST OF CARE WAS CALCULATED FROM THE MEDICARE COST REPORT FOR FISCAL YEAR ENDING 12/31/2010.
THE BOARD OF DIRECTORS OF HOLY INFANT HOSPITAL MADE THE DECISION TO CEASE OPERATIONS AS A HEALTH CARE FACILITY EFFECTIVE OCTOBER 31, 2010. THE BOARD OF DIRECTORS INTENDS TO DISPOSE OF THE BUILDING DURING 2011.
PART VI, LINE 2: HOLY INFANT HOSPITAL CONDUCTS ITS OWN NEEDS SURVEYS AS WELL AS PATIENT QUESTIONNAIRES. THE HOSPITAL ALSO USES COLLECTIVE DATA FROM THE DIAGNOSES OF INCOMING PATIENTS.
PART VI, LINE 3: HOLY INFANT HOSPITAL HAS TAKEN A NONAGGRESSIVE APPROACH IN REGARD TO TALKING WITH PATIENTS ABOUT CHARITY CARE OR OTHER FORMS OF ASSISTANCE THAT MAY BE AVAILABLE TO THEM. HOLY INFANT HOSPITAL WAITS UNTIL THE PATIENT EXPRESSES INTEREST IN CHARITY CARE OR PAYMENT ASSISTANCE TO INFORM THE PATIENT OF WHAT MAY BE AVAILABLE.
PART VI, LINE 4: HOLY INFANT HOSPITAL IS GEOGRAPHICALLY LOCATED IN A RURAL FARMING AREA SITUATED BETWEEN TWO CRITICAL ACCESS HOSPITALS. THE HOSPITAL'S PATIENT BASE RELY MAINLY ON MEDICARE AND PRIVATE INSURANCE, AND VERY FEW PATIENTS RELY ON MEDICAID.
PART VI, LINE 6: HOLY INFANT HOSPITAL HOLDS AN ANNUAL BOARD MEETING EVERY AUGUST WHICH IS OPEN TO THE PUBLIC. THE HOSPITAL HOLDS THIS MEETING TO KEEP THE PUBLIC INFORMED AS TO THE FINANCIAL SITUATION, HAPPENINGS, STATISTICS, ETC.
