SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
New York Eye & Ear Infirmary
 
Employer identification number

13-5562304
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
%
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
Yes
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
No
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
Yes
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
Yes
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . .
    4,107,214 2,076,458 2,030,755 1.400 %
b Medicaid (from Worksheet 3, column a) . . . . .     35,649,401 22,345,714 13,303,687 9.200 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .            
d Total Financial Assistance and Means-Tested Government Programs . . . . .     39,756,615 24,422,172 15,334,442 10.600 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     343,456   343,456 0.240 %
f Health professions education (from Worksheet 5) . . .     6,987,334 439,590 6,493,745 4.490 %
g Subsidized health services (from Worksheet 6) . . . .            
h Research (from Worksheet 7) .            
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .            
j Total. Other Benefits . .     7,330,790 439,590 6,837,201 4.730 %
k Total. Add lines 7d and 7j .     47,087,405 24,861,762 22,171,643 15.330 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2022
Schedule H (Form 990) 2022
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue
(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing            
2 Economic development            
3 Community support            
4 Environmental improvements     287   287 0 %
5 Leadership development and
training for community members
           
6 Coalition building            
7 Community health improvement advocacy     129   129 0 %
8 Workforce development            
9 Other            
10 Total     416   416 0 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
 
No
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
1,992,019
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
 
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
12,766,963
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
16,703,706
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-3,936,743
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity
(c) Organization's
profit % or stock
ownership %
(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership %
(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2022
Schedule H (Form 990) 2022
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 NEW YORK EAR & EYE INFIRMARY
310 EAST 14TH STREET
NEW YORK,NY10003
WWW.NYEE.EDU
7002026H
X     X   X     SPECIALTY EYE & EAR HOSPITAL  
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
NEW YORK EYE & EAR INFIRMARY
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):
1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 20
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b   No
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 21
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): see part V- Section C
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part VFacility Information (continued)

Financial Assistance Policy (FAP)
NEW YORK EYE & EAR INFIRMARY
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a
b
c
d
e
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
see PART V, SECTION C
b
see PART V, SECTION C
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part VFacility Information (continued)

Billing and Collections
NEW YORK EYE & EAR INFIRMARY
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
NEW YORK EYE & EAR INFIRMARY
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
SCHEDULE H, PART V, SECTION B, LINE 3e THE SIGNIFICANT HEALTH NEEDS OF THE COMMUNITY IDENTIFIED IN THE CNHA ARE PRIORITIZED ACCORDING TO THE COMMUNITY NEEDS. SCHEDULE H, PART V, SECTION B, LINE 5 THE HOSPITAL FACILITY TOOK INTO ACCOUNT INPUT FROM PERSONS WHO REPRESENT THE COMMUNITY, INCLUDING THOSE WITH SPECIAL KNOWLEDGE OF OR EXPERTISE IN PUBLIC HEALTH, THROUGH KEY INFORMANT INTERVIEWS AND FOCUS GROUPS. INPUT WAS OBTAINED FROM Organizations Providing Community Input Twenty-one interview sessions were held with 55 individuals representing 24 organizations. COLLECTIVELY, THESE 24 ORGANIZATIONS SERVE A WIDE-RANGE OF COMMUNITY RESIDENTS; INDIVIDUALLY, THESE SERVE MEDICALLY UNDERSERVED COMMUNITIES (SUCH AS LGBTQ INDIVIDUALS, IMMIGRANT POPULATIONS, AND COMMUNITY MEMBERS WITH LIMITED ENGLISH PROFICIENCY), LOW-INCOME COMMUNITIES (NOTABLY CHILDREN AND SENIORS), AND MINORITY POPULATIONS (INCLUDING CHINESE AND HISPANIC RESIDENTS). Organizations represented by these individuals are as follows: Catholic Charities; Children's Aid; Hatzalah Lower East Side; Icahn School of Medicine at Mount Sinai; Lighthouse Guild; Lower East Side Power Partnership; Manhattan Community Board 3; Manhattan Community Board 4; Manhattan Community Board 6; Manhattan Community Board 7; Mount Sinai - Mount Sinai Queens - Community Advisory Board; Mount Sinai Beth Israel Heritage Initiative; Mount Sinai Brooklyn; Mount Sinai Health System; Mount Sinai Hospital; Mount Sinai Morningside; Mount Sinai Queens; New York City Department of Health and Mental Hygiene; Russian American Foundation; Sharing & Caring; Stuyvesant Town Peter Cooper Village Tenants Association; The Mount Sinai Beth Israel Downtown Community Advisory Board; The Mount Sinai Health System; and The Mount Sinai Morningside/West Community Advisory Board This CHNA relies on multiple data sources and community input gathered between April and December 2020. SCHEDULE H, PART V, SECTION B, LINE 6A NYEE COLLABORATED WITH THE MOUNT SINAI HEALTH SYSTEM AND ITS FOLLOWING HOSPITALS: MOUNT SINAI HOSPITAL & MOUNT SINAI QUEENS, MOUNT SINAI BETH ISRAEL HOSPITAL & MOUNT SINAI BROOKLYN, AND ST. LUKE'S HOSPITAL & MOUNT SINAI WEST. CHNAS FOR THESE HOSPITALS WERE DEVELOPED ALONGSIDE THE NYEE CHNA. SCHEDULE H, PART V, SECTION B, LINE 7A https://www.nyee.edu/about/community SCHEDULE H, PART V, SECTION B, LINE 10A https://www.nyee.edu/about/community
SCHEDULE H, PART V, SECTION B, LINE 11 THE 2020 CHNA IDENTIFIED A NUMBER OF SIGNIFICANT HEALTH NEEDS IN THE COMMUNITY: Aging Population Access to Mental Health Care and Poor Mental Health Status Access to Primary Health Care Services by Individuals with Limited Resources Chronic Diseases and Contributing Lifestyle Factors COVID-19 Pandemic and Effects Environmental Determinants of Health Homelessness Navigating a Changing Health Care Provider Environment Poverty, Financial Hardship, and Basic Needs Insecurity Safe and Affordable Housing Socio-Economic, Racial, Cultural, Ethnic, and Linguistic Barriers to Care Substance Abuse NYEE has a proud tradition of serving the community and providing significant resources towards community benefit activities. Over the next three years, the hospital plans to continue this commitment to meet health needs in the community. To develop the planned response to significant community health needs identified in the 2020 CHNA, the hospital reviewed the CHNA findings and applied the following criteria to determine the most appropriate needs for the hospital to address: - The extent to which the hospital has resources to address the need; - The extent to which the hospital has expertise or competencies to address the need; - The priority assigned to the need; - The availability of effective interventions that address the need; and - The extent of to which other hospital facilities and/or community organizations are addressing the issue. - By applying these criteria, the hospital selected the following significant needs to focus its efforts during the 2021-2023 time period: - Aging Population; - Chronic Diseases and Contributing Lifestyle Factors; and - COVID-19 Pandemic and Effects. Many intended activities of NYEE are expected to impact multiple needs identified in the CHNA. These activities are as described below. Health professions education. The health professions education activities of NYEE respond to both the current and future community health needs for chronic disease treatment and prevention. Participation in Medicaid. Medicaid provides health coverage to low-income individuals through federal and state funding. NYEE participation in New York State Medicaid includes inpatient and outpatient services. In 2018, the payments for services provided to Medicaid patients were approximately 93 percent of the cost to provide these services. Community Health Improvement Activities. NYEE supports numerous activities to improve community health through grants and in-kind contributions. Community health improvement activities include facilitating support groups for head and neck cancer survivors as well as for individuals with macular degeneration, uveitis, and glaucoma. Subsidized Health Services. NYEE provides numerous inpatient and outpatient service lines that operate as losses. NYEE continues to provide these services because the health of community members would diminish because other providers would be unlikely to provide these services. Subsidized health services provided by NYEE focus on helping patients receive pharmaceutical products at no out-of-pocket cost. Health Care Services. A range of specialized health care services is available at the hospital, outpatient facilities, and physician practices throughout the community. As part of the Mount Sinai Health System, integrated resources such as electronic health records facilitate the referral of patients to needed services provided by other Mount Sinai Health System hospitals and health professionals. Community Building. NYEE is involved in a wide array of activities to promote the health of the local community. Activities include specialty medical missions, vision screening in school and senior citizen center settings, participation in world voice screening day, charity walks, public service campaigns, health and wellness fairs, and audiology day. Spiritual Care. As NYEE is committed to healing the body, mind, and spirit, chaplains contribute to caring for the whole person. Spiritual care staff is interfaith and highly respectful of everyone's individual beliefs. Counseling is offered to help patients and their families find comfort and hope while experiencing challenges. Other activities of NYEE impact needs that the hospital selected to focus its efforts during the 2021-2023 time period. These activities, described below, impact the following selected needs: A. Aging Population; B. Chronic Diseases and Contributing Lifestyle Factors; and C. COVID-19 Pandemic and Effects (A) Aging Population. The 2020 NYEE CHNA found that the population is aging and "aging in place." This growth will increase needed support for healthcare, housing, transportation, and nutrition assistance. Planned activities for healthcare directly and indirectly related to an aging population are described below. These activities are in addition to the NYEE activities that impact multiple needs. Specialty Medical Services. Specialty medical services provided by NYEE treat conditions and diseases that are more prevalent in older populations. Treatments for these conditions and diseases enable seniors to be healthier and live independently. NYEE specializes in vision and hearing services, as follows: - Eye Services. NYEE provides patients with comprehensive treatments to manage the full range of vision problems, including cataracts, glaucoma, corneal disease, eye trauma, uveitis, and retina conditions such as age-related macular degeneration; and - Ear Services. NYEE provides patients with comprehensive treatments to manage the full range of hearing problems through the contributions of highly specialized professionals, including otolaryngologists (ear, nose, and throat physicians), otologists-neurotologists, audiologists, speech-language pathologists, and early intervention specialists. Events. NYEE conducts special events throughout the year. Examples of special events include an annual Holiday Eyeglass Donations Drive, "Lunch & Learn" lectures and presentations at major organizations and associations to educate the public about preventing and treating eye disease as well as hearing/ENT and balance topics; corporate health fairs and events throughout the city; and tours of a local museum for people with low vision. (B) Chronic Diseases and Contributing Lifestyle Factors The 2020 NYEE CHNA found that chronic diseases in the community include arthritis, asthma, cancers, cardiovascular disease, diabetes, hypertension, kidney disease, and pulmonary issues. Contributing lifestyle factors might also include poor nutrition, alcohol consumption, and physical inactivity. Planned activities to help reduce the incidence of and manage current chronic disease, including increasing healthy life factors, are described below. These activities are in addition to the NYEE activities that impact multiple needs. Health professions education. The health professions education activities of NYEE respond to both the current and future community health needs for chronic disease treatment and prevention. In addition to continuing medical education programs and the Jorge N. Buxton, MD, Microsurgical Education Center, NYEE actively participates in graduate medical education, including the following: - Ophthalmology Residency; - Otolaryngology Residency; and - Ophthalmic Subspecialty Fellowships, including cornea and external disease, glaucoma, retina, pediatric ophthalmology, uveitis, and ophthalmic reconstructive surgery. Chronic Disease Services. The hospital provides specialty care at its Manhattan campus, as well as the health system's physician practices throughout Manhattan. The hospital, together with The Mount Sinai Health System, is a leader in providing quality health care to its patients regardless of their ability to pay. Specific specialty health care services related to the management of chronic diseases include ones listed below. - Eye services, including services for cataracts, glaucoma, age-related macular degeneration, corneal disease, and retina conditions; - Ear, nose and throat services, including services for disorders of the ears, nose, throat, sinuses, head, and neck, such as thyroid and parathyroid tumors, sinus problems, voice and throat conditions, and hearing disorders; - Sleep services, including comprehensive diagnostic services for patients affected by sleep disorders, such as obstructive sleep apnea, snoring, insomnia, narcolepsy, periodic limb movement disorder, and daytime sleepiness; - Plastic and reconstructive surgery, including the newest technologies and multidisciplinary approaches; - Medical photography and imaging services, including advanced radiology, diagnostic imaging, and medical photography services, to provide physicians the critical information necessary to accurately diagnose conditions and determine the best treatments; - Otology clinic, including treatments for ear, nose, and throat disorders, such as sinus problems, ear infections, and swallowing disorders, by highly trained physicians
SCHEDULE H, PART V, SECTION B, LINE 16A, 16B, & 16C THE FAP, THE FAP APPLICATION, AND THE PLAIN LANGUAGE SUMMARY OF THE FAP ARE ALL AVAILABLE AT THE FOLLOWING LINK: www.hospitalassistance.org
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?8
Name and address Type of Facility (describe)
1 NYEE - COLUMBUS CIRCLE
200 W 57TH STREET SUITE 1410
NEW YORK,NY10019
PHYSICIAN PRACTICE OFFICE
2 NYEE - TRIBECA
77 WORTH STREET
NEW YORK,NY10013
PHYSICIAN PRACTICE OFFICE
3 NYEE - BAY RIDGE
9020 5TH AVENUE 3RD FLOOR
BAY RIDGE,NY11209
PHYSICIAN PRACTICE OFFICE
4 NYEE - MIDWOOD
1630 E 15TH STREET 203
BROOKLYN,NY11229
PHYSICIAN PRACTICE OFFICE
5 NYEE - Williamsburg
101 BROADWAY 201
BROOKLYN,NY11249
PHYSICIAN PRACTICE OFFICE
6 NYEE - MINEOLA
200 OLD COUNTRY ROAD 130
MINEOLA,NY11501
PHYSICIAN PRACTICE OFFICE
7 NYEE - WHITE PLAINS
244 WESTCHESTER AVE 215
WHITE PLAINS,NY10604
PHYSICIAN PRACTICE OFFICE
8 NYEE - 2nd Ave
380 2nd Avenue
New York,NY10010
PHYSICIAN PRACTICE OFFICE
9
10
Schedule H (Form 990) 2022
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Schedule H (Form 990) 2022
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Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
PART I, LINE 6 DESCRIPTION AND AVAILABILITY OF ANNUAL COMMUNITY BENEFIT REPORT: NYEE PREPARED AN ANNUAL COMMUNITY BENEFIT REPORT (COMMUNITY SERVICE PLAN-CSP). THE CSP IS: (A) SENT TO THE NYS DOH (B) POSTED ON OUR WEBSITE (WWW.NYEE.EDU) (C) AVAILABLE ON THE SITE FOR PATIENTS AND COMMUNITY MEMBERS (D) INCLUDES A SUMMARY OF THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA), EXECUTIVE SUMMARY IS ALSO AVAILABLE. PART I, LINE 7 Financial and certain other Community Benefits at Cost: NYEE used the ratio of cost-to-charges methodology for costing purposes. The cost-to-charge ratio was derived utilizing Worksheet 2, Ratio of Patient Care Costs-to-Charges. PART VI (FOR PART I # 1, PAGE 1) 7A, 7B, 7C, 7D, 7E, 7F, 7G, 7H, 7I, 7J AND 7K. A. FINANCIAL ASSISTANCE AT COST: SEE WORKSHEET 1. B. MEDICAID: SEE WORKSHEET 3. C. FINANCIAL ASSISTANCE AND MEANS-TESTED GOVERNMENT PROGRAMS ARE THE SUM OF A AND B D. N/A E. HEALTH PROFESSIONS EDUCATION; GME (INTERNS, RESIDENTS AND FELLOWS); CONTINUING MEDICAL EDUCATION AND COMMUNITY HEALTH EDUCATIONLECTURES. WE FOLLOWED THE INSTRUCTION DIVIDING THE RESULT (E) BY THE EXPENSE FROM PART IX, LINE 25 OF COLUMN A, REGARDING THE HEALTH PROFESSIONS EDUCATION TRAINING. F. SUBSIDIZED HEALTH SERVICES: WE PROVIDED PHARMACEUTICALS TO NEEDY PATIENTS AND TO OTHERS FOR FREE OR AT DISCOUNTED PRICES. G. N/A H. N/A I. TOTAL: OTHER BENEFITS (SEE PAGE 1). J. TOTAL: LINES 7D AND 7. PART II, LINE 3 DESCRIPTION OF COMMUNITY SUPPORT, COMMUNITY BUILDING ACTIVITIES AND COMMUNITY HEALTH IMPROVEMENT SERVICES LOW VISION SERVICE NYEE IS IN PARTNERSHIP WITH LAVELLE FUND FOR THE BLIND TO EXPAND LOW VISION SERVICES FOR PATIENTS LIVING WITH IRREVERSIBLE VISION LOSS. THE PROGRAM WILL STRENGTHEN SERVICES FOR PATIENTS WITH IRREVERSIBLE VISION LOSS BY LAUNCHING A SUSTAINABLE CROSS-REFERRAL SERVICE BETWEEN NYEE'S LOW VISION OPTOMETRY CLINIC AND NYC VISION REHABILITATION AGENCIES SUCH AS VISIONS, AND A LOW VISION OPTICAL SHOP AND TECHNOLOGY CENTER ADJACENT TO THE LOW VISION OPTOMETRY CLINIC. STAFF AND VOLUNTEERS WILL RECEIVE TRAINING IN THE AVAILABLE LOW VISION AND VISION REHABILITATION RESOURCES TO BETTER SERVE OUR PATIENT POPULATION IN UNDERSTANDING SKILLS OF DAILY LIVING, SAFE MOBILITY IN THE HOME AND COMMUNITY, AND LEARNING TO USE ADAPTIVE COMMUNICATION SKILLS AND COMPUTER TECHNOLOGY. VISION REHABILITATION PROGRAM NYEE'S LOW VISION SERVICE IS A MEMBER OF THE LIGHTHOUSE GUILD VISION REHABILITATION NETWORK. AS PART OF THE NETWORK, NYEE HAS ACCESS TO AN ONLINE PROGRAM THAT HELPS OPHTHALMOLOGISTS, AND OPHTHALMOLOGY RESIDENTS UNDERSTAND HOW TO EFFECTIVELY INCORPORATE VISION REHABILITATION INTO PATIENT CARE. THE TRAINING PROGRAM WILL HELP IDENTIFY PATIENTS WITH LOW VISION, ASSESS THEIR LOW VISION NEEDS, AND REFER PATIENTS TO VISION REHABILITATION AND OTHER NONMEDICAL VISION SERVICES. PATIENTS WILL BENEFIT FROM LOW VISION EVALUATIONS/EXAMS, BASIC INTERVENTIONS THAT CAN IMPROVE PERFORMANCE IN DAILY ACTIVITIES, BEHAVIORAL HEALTH SERVICES, REHABILITATION STRATEGIES, AND ADAPTIVE TECHNOLOGY OPTIONS. IN ADDITION, THE NETWORK WILL CAPTURE DATA THAT WILL GENERATE RESEARCH INTO HOW TO BEST AND MOST COST EFFECTIVELY PROVIDE VISION REHABILITATION SERVICES NATIONWIDE. CHILDREN'S HEARING PROGRAM AT THE EAR INSTITUTE OF NEW YORK EYE AND EAR INFIRMARY OF MOUNT SINAI EARLY HEARING DETECTION AND INTERVENTION PROGRAM THE EAR INSTITUTE AT NYEE PARTICIPATES IN NEW YORK STATE EARLY HEARING DETECTION AND INTERVENTION PROGRAM (NY EHDI) SUPPORTS THE US SURGEON GENERAL'S HEALTHY PEOPLE 2020 GOAL ENT - VSL: INCREASE THE PROPORTION OF NEWBORNS WHO ARE SCREENED FOR HEARING LOSS BY NO LATER THAN AGE 1 MONTH, HAVE AUDIOLOGIC EVALUATION BY AGE 3 MONTHS, AND ARE ENROLLED IN APPROPRIATE INTERVENTION SERVICES NO LATER THAN AGE 6 MONTHS. UNIVERSAL NEWBORN HEARING SCREENING IS A COMPONENT OF THE NY EHDI PROGRAM. THE INSTITUTE IS ONE OF THE QUALIFIED OUTPATIENT INFANT SCREENING CENTER TO ADMINISTER A FULL INFANT DIAGNOSTIC HEARING ASSESSMENT, IF THE INFANT FAILS A SECOND SCREENING. IF HEARING LOSS IS DETECTED, INFANTS ARE REFERRED TO THE EAR INSTITUTE'S EARLY INTERVENTION PROGRAM FOR APPROPRIATE INTERVENTION SERVICES. EARLY INTERVENTION PROGRAM CHILDREN UNDER 3 YEARS OLD AND THEIR FAMILIES CAN TAKE ADVANTAGE OF OUR EARLY INTERVENTION PROGRAM(EIP), FUNDED AND REGULATED BY THE NEW YORK STATE DEPARTMENT OF HEALTH, AND NEW YORK CITY DEPARTMENT OF MENTAL HEALTH, MENTAL RETARDATION, AND ALCOHOLISM SERVICES. EIP PROVIDES FREE SPEECH PATHOLOGY AND AUDIOLOGY SERVICES TO ELIGIBLE CHILDREN. IF YOUR INFANT OR TODDLER IS DEVELOPING SLOWER THAN NORMAL IN ONE OR MORE AREAS-SUCH AS SPEECH, MOTOR FUNCTION, OR PHYSICAL DEVELOPMENT (INCLUDING HEARING OR VISION) -THEY MAY BE ELIGIBLE FOR THIS PROGRAM. THE EAR INSTITUTE SERVES CHILDREN FROM THE FIVE BOROUGHS OF NEW YORK CITY, AND ASSIST IN REFERRALS TO EIP STATEWIDE. WE CAN PROVIDE CHILDREN WITH A FREE EVALUATION (IN THEIR NATIVE LANGUAGE) TO DETERMINE ELIGIBILITY FOR EIP. WE HAVE ESPECIALLY GEARED OUR PROGRAM TO PARENTS, HELPING THEM TO UNDERSTAND THEIR CHILD'S AUDITORY PROBLEM AND WHAT THEY NEED TO DO ON A REGULAR BASIS AT HOME TO ENHANCE THEIR CHILD'S SPEECH AND LANGUAGE DEVELOPMENT. MACULAR DEGENERATION SUPPORT GROUP OFFERS MEMBERS A FORUM TO DISCUSS THEIR EXPERIENCES, SHARE COPING STRATEGIES, AND PROVIDE EMOTIONAL SUPPORT TO EACH OTHER. NYEE'S DOCTORS AND PATIENT CARE STAFF PROVIDE INFORMATION ABOUT NEW TECHNOLOGIES, RESEARCH INTO THE CONDITION, AND NUTRITION GUIDANCE. COCHLEAR IMPLANT SUPPORT GROUP FOR EAR INSTITUTE PATIENTS HELPS RECIPIENTS OF COCHLEAR IMPLANTS (CI) SHARE EXPERIENCES AND INSIGHTS WITH OTHER COCHLEAR IMPLANT USERS, GET HELP ADJUSTING TO LIFE WITH CI'S, AND GAIN THE MOST FROM LIVING WITH THEIR DEVICE.
PART III, LINE 2 NYEE's provision for bad debts is recorded in accordance with generally accepted accounting principles. The amount of the provision for bad debts is based upon management's assessment of historical and expected net collections, business and economic conditions, trends in Medicare and Medicaid health care coverage and other collection indicators.
PART III, LINE 3 Not applicable
PART III, LINE 4 Information on NYEE's bad debt expense can be found on page 18 of the audited financial statement. NYEE's footnote disclosure on bad debt expense includes the following: Subsequent changes to the estimate of the transaction price (determined on a portfolio basis when applicable) are generally recorded as adjustments to patient service revenue in the period of the change. Portfolio collection estimates are updated based on collection trends. Subsequent changes that are determined to be the result of an adverse change in the patient's ability to pay (determined on a portfolio basis when applicable) are recorded as bad debt expense. Bad debt expense for the years ended December 31, 2022 and 2021, was not significant.
PART III, LINE 8 Medicare Allowable Cost were obtained from the Medicare cost report. The cost report utilizes a step-down methodology to allocate an institution's allowable costs by service and program. In addition, the Hospital included the Medicare share of the loss for Health Professions Education (Schedule H, Part I, Line 7f), which amounted to $3.9 million in order to provide a more accurate reflection of the Hospital's Medicare financial results.
PART III, LINE 9B THE INFIRMARY'S COLLECTION PRACTICES DO NOT APPLY TO CHARITY CARE BALANCES. ONCE AN ACCOUNT OR A PORTION THEREOF IS DEEMED TO BE CHARITY CARE, IT IS WRITTEN OFF AS SUCH. AS A RESULT, THERE IS NO FURTHER COLLECTION EFFORT ON THE ACCOUNT BALANCE.
PART VI, LINE 2 - NEEDS ASSESSMENT IN ADDITION TO THE CHNA REPORTED IN PART V, NYEE ASSESSED THE COMMUNITY HEALTH NEEDS BY COMPILING THE COMMUNITY SERVICE AND PREVENTION PLAN. NYEE EXAMINED DISTINCT CONSTITUENCIES FOR SERVICING OF BOTH SHORT AND LONG TERM SPECIALTY CARE HEALTH NEEDS.
PART VI, LINE 3 - PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE FULL-TIME MEDICAID ENROLLMENT COUNSELORS ARE AVAILABLE ON PREMISE IN ADDITION TO AN ASSISTANT MANAGER WHOSE SOLE RESPONSIBILITY IS TO ASSIST PATIENTS UPON ARRIVAL AND MAKE ELIGIBILITY FOR FINANCIAL ASSISTANCE KNOWN TO THEM. IN ACCORDANCE WITH NYS LAW, WE SUPPLY INFORMATION REGARDING MEDICAID APPLICATION. NYEE HAS A ROBUST FINANCIAL COUNSELING DEPARTMENT FOR MEDICAID, NYS HEALTH EXCHANGE AND CHARITY CARE. THE CHARITY CARE POLICY IS AVAILABLE IN FOUR LANGUAGES ON OUR WEBSITE, THROUGHOUT THE INSTITUTION AND IS AVAILABLE TO ALL PATIENTS UPON REQUESTS. THE NYEE INDIGENT CARE POLICY ASSISTS INDIGENT AND UNINSURED PATIENTS TO RECEIVE QUALITY HEALTH CARE SERVICES PROVIDED BY NYEE. FEE DISCOUNT INFORMATION MATERIAL IS AVAILABLE IN VENUES IN MULTIPLE LOCATIONS IN THE HOSPITAL.
PART VI, LINE 4 - COMMUNITY INFORMATION This section identifies and describes the community assessed by New York Eye and Ear Infirmary (NYEE) and how it was determined. NYEE's community is comprised of the entirety of New York City, including each of the five Boroughs. The community is divided into neighborhoods utilized by the New York State Department of Health; with each of the 42 neighborhoods in New York City in the NYEE community. The hospital is located in the Lower East Side neighborhood of Manhattan. The NYEE community was estimated to have a population of approximately 8.8 million persons in 2020. The community definition was validated based on the geographic origins of discharges from NYEE, as well as ambulatory surgery visits. In 2019, the community collectively accounted for 56 percent of NYEE'S 466 inpatient discharges and 80 percent of NYEE's 24,719 ambulatory surgery.
PART VI, LINE 5 PROMOTION OF COMMUNITY HEALTH Planned activities to help reduce the incidence of and manage current chronic disease, including increasing healthy life factors, are described below. These activities are in addition to the NYEE activities that impact multiple needs. Health professions education. The health professions education activities of NYEE respond to both the current and future community health needs for chronic disease treatment and prevention. In addition to continuing medical education programs and the Jorge N. Buxton, MD, Microsurgical Education Center, NYEE actively participates in graduate medical education, including the following: - Ophthalmology Residency; - Otolaryngology Residency; and - Ophthalmic Subspecialty Fellowships, including cornea and external disease, glaucoma, retina, pediatric ophthalmology, uveitis, and ophthalmic reconstructive surgery. Chronic Disease Services. The hospital provides specialty care at its Manhattan campus, as well as the health system's physician practices throughout Manhattan. The hospital, together with The Mount Sinai Health System, is a leader in providing quality health care to its patients regardless of their ability to pay. Specific specialty health care services related to the management of chronic diseases include ones listed below. - Eye services, including services for cataracts, glaucoma, age-related macular degeneration, corneal disease, and retina conditions; - Ear, nose and throat services, including services for disorders of the ears, nose, throat, sinuses, head, and neck, such as thyroid and parathyroid tumors, sinus problems, voice and throat conditions, and hearing disorders; - Sleep services, including comprehensive diagnostic services for patients affected by sleep disorders, such as obstructive sleep apnea, snoring, insomnia, narcolepsy, periodic limb movement disorder, and daytime sleepiness; - Plastic and reconstructive surgery, including the newest technologies and multidisciplinary approaches; - Medical photography and imaging services, including advanced radiology, diagnostic imaging, and medical photography services, to provide physicians the critical information necessary to accurately diagnose conditions and determine the best treatments; - Otology clinic, including treatments for ear, nose, and throat disorders, such as sinus problems, ear infections, and swallowing disorders, by highly trained physicians and support staff; and - Eye clinic, including specialty care for eye injuries and infections. Research. NYEE works daily to uncover the next generation of medication treatments, surgical techniques, and prevention practices. Research resources include the Shelley and Steven Einhorn Clinical Research Center, the Eye and Vision Research Institute, and the Ophthalmic Innovation and Technology Program. Numerous clinical trials are available in both ophthalmology and otolaryngology to ensure patients have access to the newest available therapies. Research activities are subject to MSHS's ethical and legal requirements for the conduct and oversight of human research. Support Groups. NYEE offers support groups so patients can share their stories, ask questions, and find out about useful resources. Support groups are facilitated by NYEE professionals, including nurses and social workers. Specific support groups include the following: - Ophthalmology Support Groups; - Macular Degeneration Support Groups; - Uveitis Support Groups; - Ocular Cancer Support Groups; - Otolaryngology Support Groups; - Head and Neck Cancer Support Group; and - Cochlear Implant Support Groups for Ear Institute patients. Social Work Services. NYEE Social Workers help patients understand and cope with issues related to treatments, work with the medical team to create a safe discharge plans, and link patients with other community resources. Language & Communication Access Services. Language & Communication Access Services provide over the phone and in-person interpreter services, 24 hours a day, at no cost to patients. Included in translation services are sign language interpreters and telecommunication devices for the deaf (TDD). Phone interpretation services are available in over 200 languages, and video remote interpretation services are available in 35 languages. The New York State Patients' Bill of Rights is available in Braille as well as in English and Spanish on closed-circuit television.
PART VI, LINE 6: AFFILIATED HEALTH CARE SYSTEM THE ORGANIZATION WORKS CLOSELY WITH ITS AFFILIATED HOSPITALS AS AN INTEGRATED HEALTH CARE PARTNERSHIP. LEADERSHIP IS COMMITTED TO WORKING WITH THE COMMUNITY AND WILL REMAIN COMMITTED TO ALLOCATING SUFFICIENT RESOURCES TO ENSURE THAT THE CLINICAL AND OUTREACH SERVICES OF EACH OF THE AFFILIATED HOSPITALS IS RESPONSIVE TO THE COMMUNITY HEALTH NEEDS BY PROVIDING HIGH QUALITY, ACCESSIBLE, AND COMPASSIONATE HEALTH CARE TO THE MAXIMUM EXTENT POSSIBLE.
PART VI, LINE 7 STATE FILING OF COMMUNITY BENEFIT REPORT NEW YORK
Schedule H (Form 990) 2022
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