community health needs assessment requirements for tax-exempt hospitals november 2011
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Community Health Needs Assessment Requirements for Tax-Exempt Hospitals
November 2011
What Are The IRS Requirements?
Hospitals Required to Comply
All hospitals recognized as a 501(c)(3), including governmental hospitals.
MHA has requested a method for governmental hospitals
to submit the required information.
Multihospital Organizations
If more than one hospital is operated by an organization, each hospital is required to complete a CHNA and adopt an implementation strategy, including separate documentation.
MHA encouraged the IRS to allow a consolidated CHNA
to be submitted with separated CHNAs and strategies within.
Timing and Frequency of CHNAs
The CHNA must be conducted once every three years, beginning in the hospital’s first taxable year after March 23, 2012.
To be considered conducted, the written report must also be made widely available to the public.
8 Steps To Conducting A CHNA
Step One: Define the Community Step Two: Identify Partners Step Three: Gather Secondary Data Step Four: Develop and Conduct Primary Data
Assessment Step Five: Aggregate Primary and Secondary Data Step Six: Identify and Prioritize Community Health
Issues Step Seven: Develop and Implement a Strategy to
Address the Priority Health Issues Step Eight: Disseminate the CHNA Report
Using The CHNA Results – Implementation
Hospitals are required to: Identify, prioritize and address health
issues identified in the CHNA Explain why certain identified health
issues may not be addressed Implementation is step 7 in the CHNA
process – more information will follow
Dissemination of CHNA Results
Hospitals are required to: Post the written report on the hospital’s
website or another appropriate website Provide individuals with instructions on
how they may download or receive a printed copy
Dissemination is step 8 in the CHNA process – more information will follow
Documenting the CHNA Process
Documentation Components
Description of the: Community Process and methods used How broader interests were considered Prioritized community health needs List of existing health care resources List of identified gaps
Questions?
The Community Health Needs Assessment Process
Where to begin… What are the steps?
Population-based model for improving health outcomes
CHNA question
s and data
Categories for
analysis and
prioritiesImplementation Plan
Strategies and
process measures
Outcome
measures
Step One: Define the Community
The community definition must include Geographical service area Population served Specialty services provided At-risk populations Unique community characteristics Federal designation for medically
underserved Other hospitals in same “community”
Step One: Community (cont’d)
MHA encouraged the IRS to allow hospitals flexibility in the definition of community
while including the medically underserved, low-income and chronically ill populations.
The CHNA must include information from: Those with special
knowledge or public health expertise*
The broad community including low-income, minority, medically underserved, those with chronic disease, unique sub-groups
Step Two: Identify Partners
Do not conduct the CHNA alone, others need and want this information
* The IRS has not defined the qualifications of “persons with special knowledge of or expertise in public health. MHA has commented this should remain flexible.
Step Two: Partners (cont’d)
Consider the following CHNA partners: Local public health agency Health care consumer advocates Nonprofit organizations Academic institutions Government officials Business community, Chamber of
Commerce Ministerial alliances Support groups
Step Three: Gather Secondary Data
Hospitals are strongly encouraged to gather data from other reliable local, state and national resources.
These data should provide the foundation for the quantitative information.
What do the data indicate are the health care issues in your community?
Step Three: Secondary Sources Consider the following CHNA Sources
MHA preventive hospital and health behavior reports: www.mhanet.com
Missouri Department of Health and Senior Services – Missouri Information for Community Assessment: www.health.mo.gov
Federal government agencies– http://www.healthypeople.gov/2020/default.a
spx National Foundations– www.countyhealthrankings.org– http://www.statehealthfacts.kff.org/
Future CHNA Steps
Step Four: develop and conduct primary data assessment
Step Five: aggregate primary and secondary data
Step Six: identify and prioritize community health issues
Step Seven: develop and implement a strategy to address the priority health issues
Step Eight: disseminate the CHNA report
One Strategy: Commit to Three Stakeholders/partners Secondary data sources Formats for primary survey At-risk population groups Routes to disseminate findings Priorities to address Strategies for each priority Three indicators per priority Three year plan
Consequences and Benefits of Compliance
Benefits of Compliance
Strong communities need strong hospitals and strong health partnerships that work to address: the behaviors and prevalence of chronic
diseases obesity through good nutrition and
active lives community safety through increased
preparedness and resiliency deteriorating mental health
infrastructure the needs of vulnerable populations
Failure To Comply
A $50,000 excise tax will be imposed for each taxable year in any three-year period.
Multihospital systems will be subject to the excise tax if it does not meet the requirements for all of its hospitals separately.
Questions?
Future Webinars and Conference
Conducting and Documenting the CHNA 2:30 – 4 p.m., Wed., January 25 or 10:30 – noon, Thurs., February 9
Analyzing and Prioritizing CHNA Data 2:30 – 4 p.m., Wed., March 7 or 9 – 10:30 a.m., Thurs., March 8
Practical Strategies for Addressing Obesity 9 a.m. – 3:30 p.m., Tues., June 19, Lake of the
Ozarks
Leslie Porth, MPH, R.N.Vice President of Health
Planning573-893-3700 x 1305
Staff Contact
Mary BeckerSenior Vice President of
Strategic Initiatives573-893-3700 x 1303