Report data for hospital’s 2022 fiscal year. All amounts should be reported in terms of costs, not charges.


Charity Care: Free or discounted health services provided to persons who cannot afford to pay and who meet the organization’s criteria for financial assistance. The bill should be generated and recorded and the patient must demonstrate an inability to pay. Does not include bad debt. Report at cost, not charges, and net of any subsidies. Do not include contractual allowances or quick-pay discounts.

Bad Debt: The amount for which the patient is responsible after all third party payers have paid — if the account is unpaid and determined to be uncollectible pursuant to the hospital’s collection and write-off policy.

Unpaid costs of Medicare program beneficiaries net of any add-on payments: Provide the excess/(deficit) of Medicare reimbursement over/(under) allowable cost in the Medicare cost report. Be sure to include everything, including subproviders, home health, inpatient and outpatient if they are included in your cost reports. (See worksheet) Do not count unpaid costs due to HMO contractual arrangements.

Unpaid costs of Medicaid program beneficiaries net of any add-on payments: Report the total Medicaid costs and total Medicaid reimbursements as determined from the Medicaid cost report for fiscal year 2022. Be sure to include everything, including subproviders, home health, inpatient and outpatient if they are included in your cost reports. (See worksheet)

Donations — Charitable Events/Organizations: Funds and in-kind services donated to individuals and the community at large. Include the following.

* Contributions and/or matching funds provided to not-for-profit community organizations,
* MHA Health Institute (or Kansas Hospital Education and Research Foundation),
* Poison Control Networks,
* Not-for-profit event sponsorships,
* Sponsorship of golf tournaments, concerts, galas, dinners and other charity events to not-for-profit organizations,
* Individuals for emergency assistance and
* Scholarships to community members not reported in specific to health care professions

Health Professions Education: The costs incurred in providing clinical or classroom settings for vocational, technical and professional education programs and/or the services provided to support those programs that lead to degrees or certifications.



Taxes Paid: Property, income and sales taxes: Should include all related taxes. Include employer portion of payroll taxes.

Capital Investment: Include all expenses used to acquire assets, including buildings, remodeling projects, equipment, planning costs, or property. Will include items from H.10 as well as other expenses.

Payroll and Benefits: Payroll expenses include payroll for all personnel including medical and dental, residents, interns and trainees. Employee benefits includes social security, group insurance, retirement benefits, workers’ compensation, unemployment insurance, etc.

Total Number of Employees: Total facility personnel at the end of your fiscal year to include total facility personnel; hospital plus nursing home type unit/facility personnel for those hospitals that own and operate a nursing home type unit/facility.

Total Operating Expenses: Sum of Total Payroll Expenses and Total Nonpayroll Expenses

Net Patient Service Revenue: Net Patient Service Revenue: Reported at the estimated net realizable amounts from patients, third-party payers and others for services rendered, including estimated retroactive adjustments under reimbursement agreements with third-party payers. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods as final settlements are determined.