Sunday: Soaring charity care
and the cost of a new hospital weigh on PeaceHealth
Except for special situations such as charity care
, the industryspecific guidance in ASC 954 stipulates that a healthcare entity must recognize gross patientservice revenue at the entity's established rates, regardless of whether it expects to actually collect the full amount of gross revenue.
By contrast, this study considers the effect of hourly wage--rather than total income--on both the physician's decision to provide any charity care
, and--conditional on providing any charity care
--the amount of charity care
Shifting the focus from individual charity care
to population health benefits not only is more conceptually appropriate--given the role of the government in providing for the welfare of the population as a whole, rather than any one individual--but also has the practical benefit of shifting resources into the underfunded public health arena.
IRS's push for more charity care
, the community benefit standard
The bottom line of the report was that there should be some minimum level of either charity care
or community benefit that tax-exempt organizations--including hospitals--should be required to provide," says Atlanta-based Francine Machisko, a senior principal at Noblis who has been in the industry for two decades.
When physicians don't provide charity care
, poor people end up in hospital emergency rooms or at tax-funded health clinics, of which there are about 50 throughout Los Angeles County.
Lewis-Sidime points to Resurrection's charity care
figures as evidence that its attempts to inform patients about the service simply aren't enough.
However, studies suggest that the provision of and information about available charity care
varies across communities regardless of state laws requiring hospitals to provide free services to those in need (Cunningham & Kemper, 1998; Feder, Levitt, O'Brien, & Rowland, 2001; Kelly, 1998; 1999; Weiss & Campo, 2001).
The financial performance variables analyzed in this study included capital structure, profitability, commercial activity and charity care
Meantime, a national survey has touched a tender nerve with its finding that Catholic hospitals dispense no more charity care
than other hospitals, on average.
A written agreement provides that the hospital will reimburse the physician for the cost of one year's professional liability insurance in exchange for an agreement by the physician to treat a reasonable number of Medicaid and charity care
patients during that year.