The state’s only nonprofit behavioral hospital exclusively for children released its Community Health Needs Assessment this week.
This report is Methodist Behavioral Health System, Inc.’s initial Community Health Needs Assessment.
The report can be accessed at https://www.methodistfamily.org/behavioral-hospital.html .
Methodist Behavioral Hospital in Maumelle, a program of Methodist Family Health, provides acute (short-term) care to boys and girls ages 3-17 and sub-acute (longer-term) care to boys ages 5-11. If a child is assessed to be a danger to him/herself, someone else, or both, Methodist Behavioral Health System, Inc. can provide care to stabilize his/her behavior, so he/she can return to a less restrictive environment. This can mean he or she can return to the family home, a psychiatric residential treatment center, or a group home.
According to the Internal Revenue Service (IRS), the Patient Protection and Affordable Care Act (the ACA), enacted March 23, 2010, added new requirements codified under Section 501(r) for organizations that operate one or more hospital facilities (hospital organizations) to be described in Section 501(c)(3), as well as new reporting requirements and a new excise tax.
A hospital facility is a facility that is required by a state (including only the 50 states and the District of Columbia) to be licensed, registered, or similarly recognized as a hospital. Multiple buildings operated under a single state license are considered to be a single hospital facility. In addition to the general requirements for tax exemption under Section 501(c)(3) and Revenue Ruling 69-545, hospital organizations must meet the requirements imposed by Section 501(r) on a facility-by-facility basis in order to be treated as an organization described in Section 501(c)(3). These additional requirements are:
1. Community Health Needs Assessment (CHNA) - Section 501(r)(3),
2. Financial Assistance Policy and Emergency Medical Care Policy - Section 501(r)(4),
3. Limitation on Charges - Section 501(r)(5), and
4. Billing and Collections - Section 501(r)(6).
These provisions apply to taxable years beginning after the date of enactment of the Affordable Care Act (ACA), except for the CHNA requirement, which applied to tax years beginning after March 23, 2012.