SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
MediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, question 20.
MediumBullet Attach to Form 990.
MediumBullet Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
BALDWIN AREA MEDICAL CENTER INC
 
Employer identification number

39-0808526
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) . . . 		    590,387   590,387 0.890 %
b Medicaid (from Worksheet 3, column a) . . . . .     8,087,439 5,460,232 2,627,207 3.960 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .            
d Total Financial Assistance and Means-Tested Government Programs . . . . .     8,677,826 5,460,232 3,217,594 4.850 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     769,037 191,831 577,206 0.870 %
f Health professions education (from Worksheet 5) . . .            
g Subsidized health services (from Worksheet 6) . . . .     28,754,807 18,661,299 10,093,508 15.210 %
h Research (from Worksheet 7) .            
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .     19,671   19,671 0.030 %
j Total. Other Benefits . .     29,543,515 18,853,130 10,690,385 16.110 %
k Total. Add lines 7d and 7j .     38,221,341 24,313,362 13,907,979 20.960 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2021
Schedule H (Form 990) 2021
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            
5 Leadership development and
training for community members		            
6 Coalition building            
7 Community health improvement advocacy            
8 Workforce development            
9 Other            
10 Total            
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
970,073
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
485,037
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
17,031,394
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
16,964,082
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
67,312
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) 2021
Schedule H (Form 990) 2021
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 BALDWIN AREA MEDICAL CENTER INC
1100 BERGSLIEN STREET
BALDWIN,WI54002
WWW.WWHEALTH.ORG
1052 		X X     X   X   RURAL HEALTH CLINIC  
Schedule H (Form 990) 2021
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Schedule H (Form 990) 2021
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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)
BALDWIN AREA MEDICAL CENTER INC
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 19
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 Yes  
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 19
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): HTTPS://WWW.WWHEALTH.ORG/ABOUT/DOCUMENTS/
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) 2021
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Schedule H (Form 990) 2021
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Part VFacility Information (continued)

Financial Assistance Policy (FAP)
BALDWIN AREA MEDICAL CENTER INC
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
WWW.WWHEALTH.ORG/YOUR-VISIT/FINANCIAL-ASSISTANCE/
b
WWW.WWHEALTH.ORG/YOUR-VISIT/FINANCIAL-ASSISTANCE/
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2021
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Schedule H (Form 990) 2021
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Part VFacility Information (continued)

Billing and Collections
BALDWIN AREA MEDICAL CENTER INC
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) 2021
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Schedule H (Form 990) 2021
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Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
BALDWIN AREA MEDICAL CENTER INC
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) 2021
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Schedule H (Form 990) 2021
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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
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 5: THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) SOUGHT INPUT FROM DIVERSE STAKEHOLDERS, INCLUDING HEALTHCARE PROVIDERS, COMMUNITY LEADERS, AND THE PUBLIC. A SURVEY WAS CREATED AND COMPLETED BY THE RESIDENTS OF ST. CROIX AND PIERCE COUNTIES, WHERE PARTICIPANTS IDENTIFIED THE HEALTH PRIORITIES THAT THEY FEEL ARE THE MOST IMPERATIVE TO ADDRESS IN THE REGION.
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 6A: CONDUCTED WITH: HUDSON HOSPITAL AND CLINICS, HUDSON, WISCONSINRIVER FALLS AREA HOSPITAL; RIVER FALLS, WISCONSIN WESTFIELDS HOSPITAL; NEW RICHMOND, WISCONSIN
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 6B: CONDUCTED WITH ST. CROIX COUNTY PUBLIC HEALTH DEPARTMENT, PIERCE COUNTY PUBLIC HEALTH, HUDSON HOSPITAL AND CLINIC-HEALTH PARTNERS, WESTFIELDS HOSPITAL AND CLINICHEALTH PARTNERS, RIVER FALLS HOSPITAL AND CLINICALLINA HEALTH AND UNITED WAY OF ST. CROIX VALLEY.
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 7D: SCHEDULE H, PART V, LINE 7B:HTTP://WWW.HEALTHIERTOGETHERSTCROIX.ORG/FEATURE-STORYABOUTUSCHNA/
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 11: WESTERN WISCONSIN HEALTH WILL COLLABORATE WITH OTHER AREA ORGANIZATIONS AS A PARTNER IN THE HEALTHIER TOGETHER PIERCE - ST. CROIX COALITION TO IMPROVE THE HEALTH OF OUR COMMUNITY. WESTERN WISCONSIN HEALTH HAS PLANNED TO IMPLEMENT THE FOLLOWING OBJECTIVES AND ACTIVITIES TO ADDRESS THE IDENTIFIED HEALTH NEEDS IN OUR LOCAL PATIENT SERVICE AREA FROM 2020-2022 AS FOLLOWS: PRIORITY 1: MENTAL HEALTH GOAL 1: INCREASE HEALTHY COPING SKILLS AND STRESS REDUCTION STRATEGIES. STRATEGY 1: BY DECEMBER 2022, INCREASE RESILIENCE AND COPING SKILLS AMONG SCHOOL-AGE YOUTH (ADOPTED DECEMBER 2020 AND CONTINUED/EXPANDED THROUGH DECEMBER 2022). STRATEGY 2: BY DECEMBER 2022, INCREASE COPING AND RESILIENCE SKILLS IN ALL AGE GROUPS (ADOPTED IN MAY 2022). STRATEGY 3: BY DECEMBER 2022, INCREASE AFFORDABLE OPPORTUNITIES FOR COMMUNITY MEMBERS TO ENGAGE IN AN ACTIVE LIFESTYLE TO IMPROVE MENTAL HEALTH AND IMPLEMENT ACTIVITIES THAT CONNECT KIDS TO NATURE (ADOPTED MARCH 2021 AND CONTINUED THROUGH DECEMBER 2022). GOAL 2: SUPPORT COORDINATION OF MENTAL HEALTH CARE SERVICES BETWEEN SCHOOLS, PROVIDERS, AND COUNTIES. STRATEGY 1: BY DECEMBER 2022, IMPLEMENT AND EXPAND SCHOOL BASED MENTAL HEALTH SERVICES IN LOCAL SCHOOL DISTRICTS (ADOPTED OCTOBER 2020 AND CONTINUED THROUGH DECEMBER 2022 ). STRATEGY 2: BY DECEMBER 2022, HIRE ADDITIONAL BEHAVIORAL HEALTH PROVIDERS TO ENSURE ADEQUATE ACCESS FOR OUTPATIENT SERVICES (ADOPTED AND COMPLETED BY OCTOBER 2022).STRATEGY 3: BY DECEMBER 2022, EXPLORE USE OF SOCIAL-EMOTIONAL SCREENING TOOLS FOR WELL CHILD CHECKS (ADOPTED SEPTEMBER 2021 AND CONTINUED THROUGH DECEMBER 2022). GOAL 3: INCREASE WELLNESS SERVICE OFFERINGS THAT PROMOTE FAMILY STABILITY. STRATEGY 1: BY DECEMBER 2022, IMPROVE ACCESS TO HEALTHY FOOD AND IMPROVE FOOD SECURITY IN OUR COMMUNITY (ADOPTED NOVEMBER 2020 AND CONTINUED THROUGH DECEMBER 2022). STRATEGY 2: BY DECEMBER 2022, INCREASE PARENTING SUPPORT MEETINGS THAT INCLUDE CHILDCARE (ABANDONED BY DECEMBER 2022 DUE TO GATHERING RESTRICTIONS WITH COVID-19). STRATEGY 3: BY DECEMBER 2022, SUPPORT ROLL OUT OF UNITED WAY 211 TO CONNECT PATIENTS TO COMMUNITY RESOURCES (ADOPTED OCTOBER 2021 AND CONTINUED THROUGH DECEMBER 2022). PRIORITY 2: SUBSTANCE USE DISORDER GOAL 1: ADVOCATE FOR POLICIES THAT INCREASE ACCESS TO SUBSTANCE USE DISORDER TREATMENT. STRATEGY 1: BY DECEMBER 2022, PARTNER TO PROVIDE SUBSTANCE USE DISORDER OUTPATIENT SERVICES LOCALLY (IN PROGRESS THROUGH DECEMBER 2022 ). STRATEGY 2: BY DECEMBER 2022, INCREASE OUTPATIENT SERVICES ACCESS FOR INTEGRATIVE HEALTH SERVICES (ADOPTED JANUARY 2021 AND CONTINUED THROUGH DECEMBER 2022). GOAL 2: INCREASE EARLY INTERVENTION, EDUCATION, AND PREVENTION SERVICES RELATED TO SUBSTANCE USE IN THE COMMUNITY. STRATEGY 1: BY DECEMBER 2022, INCREASE ACCESS TO INTEGRATIVE AND HOLISTIC SERVICES FOR PAIN MANAGEMENT FOR INPATIENT AND OUTPATIENT SERVICES TO REDUCE THE USE OF PAIN MEDICATIONS (ADOPTED OCTOBER 2021 AND CONTINUED THROUGH DECEMBER 2022). STRATEGY 2: BY DECEMBER 2022, INCREASE USE OF ROBOTIC SURGERY IN EFFORT TO REDUCE POST-SURGICAL PAIN (ADOPTED FEBRUARY 2021 AND CONTINUED THROUGH DECEMBER 2022).GOAL 3: INCREASE COORDINATED YOUTH PREVENTION WORK, PROVIDING EDUCATION, HEALTH ACTIVITIES, AND RESILIENCE TRAINING. STRATEGY 1: BY DECEMBER 2022, CONTINUE OR EXPAND YOUTH RESILIENCE TRAINING IN LOCAL SCHOOLS (ADOPTED DECEMBER 2020 AND CONTINUED/EXPANDED THROUGH DECEMBER 2022)STRATEGY 2: BY DECEMBER 2022, SUPPORT EFFORTS TO PROVIDE VAPING PREVENTION PROGRAMS IN LOCAL SCHOOL DISTRICTS (IN PROGRESS THROUGH DECEMBER 2022).
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 13H: CATASTROPHIC FINANCIAL ASSISTANCE: IN THE EVENT THE PATIENT OR FAMILY EXPERIENCES A CATASTROPHIC MEDICAL EVENT RESULTING IN MEDICAL BILLS THAT ARE LARGE IN COMPARISON TO THE UNINSURED ASSETS OR FINANCIAL MEANS, AN APPLICANT MAY REQUEST SPECIAL CONSIDERATION OF THE CATASTROPHICNEED. THE MEDICAL CENTER WILL TAKE INTO CONSIDERATION THE FOLLOWING FACTORS IN DETERMINING ELIGIBILITY FOR FINANCIAL ASSISTANCE AS A RESULT OF A CATASTROPHIC EVENT: 1. THE AMOUNT OWED BY THE PATIENT IN RELATIONSHIP TO HIS/HER TOTAL FINANCIAL MEANS. 2. THE MEDICAL STATUS OF THE PATIENT OR OF HIS/HER FAMILY MEMBER. 3. WHETHER THE PATIENT LIVES ON A FIXED INCOME
BALDWIN AREA MEDICAL CENTER, INC. PART V, SECTION B, LINE 16J: AVAILABILITY OF THE FAP IS ALSO PRINTED PATIENT BILLING STATEMENTS WHICH ARE MAILED MONTHLY TO ANY PATIENT HAVING A SELF PATIENT ACCOUNT BALANCE.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2021
Page 9
Schedule H (Form 990) 2021
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?1
Name and address Type of Facility (describe)
1 1 - ROBERTS MEDICAL CLINIC
503 CHERRY LANE
ROBERTS,WI54023 		RURAL HEALTH CLINIC
2
3
4
5
6
7
8
9
10
Schedule H (Form 990) 2021
Page 10
Schedule H (Form 990) 2021
Page 10
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 7: THE COSTING METHOD USED ON FORM 990 IS BASED ON A COST-TO-CHARGE RATIO WHICH IS DEVELOPED BASED ON THE MEDICAL CENTER'S TOTAL OPERATING EXPENSES LESS THE PROVISION FOR BAD DEBTS DIVIDED BY GROSS PATIENT SERVICE REVENUE. THIS COST-TO-CHARGE RATIO IS APPLIED AGAINST VARIOUS REVENUE AND EXPENSE CATEGORIES TO COMPUTE THE ESTIMATED COMMUNITY BENEFIT EXPENSE UNDER IRS SUGGESTED COSTING METHODS FOR THE FORM 990. (THE COSTING METHODOLOGY FOR SUBSIDIZED HEALTH SERVICES FOR LINE 7G ON THE FIRST PAGE OF SCHEDULE H OF THE FORM 990 IS BASED ON COST ALLOCATIONS FROM THE MEDICARE COST REPORT. THIS ALLOCATION METHOD AND PRINCIPLES OF ALLOCATION WERE USED TO DERIVE A SPECIFIC AMOUNT OF COST ALLOCATION TO THE VARIOUS PROGRAMS AND COST CENTERS OPERATED BY BALDWIN AREA MEDICAL CENTER, INC.)
PART I, LINE 7G: THE COST OF SUBSIDIZED HEALTH SERVICES IS BASED ON COST ALLOCATIONS FROM THE MEDICARE COST REPORT. ALLOWABLE COSTS ARE ASSIGNED DIRECTLY TO DEPARTMENTS THROUGHOUT THE YEAR AND THEN THE COST REPORT USES THE ALLOCATION METHODOLOGY TO ASSIGN ALL OTHER COSTS TO CALCULATE SERVICE LINE COSTS. SUBSIDIZED HEALTH SERVICES INCLUDE THE OPERATION OF THE ADULTS AND PEDIATRICS HOSPITAL INPATIENT UNIT, THE EMERGENCY DEPARTMENT, AND THE RURAL HEALTH CLINIC. THESE SERVICES ARE UNAVAILABLE TO MEMBERS OF THE COMMUNITY OTHER THAN THROUGH BALDWIN AREA MEDICAL CENTER, INC. IT IS THE GOAL OF BALDWIN AREA MEDICAL CENTER, INC. TO PROVIDE THESE SERVICES TO THE COMMUNITY REGARDLESS OF THE PATIENT'S ABILITY TO PAY.
PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 1,487,324.
PART II, COMMUNITY BUILDING ACTIVITIES: BALDWIN AREA MEDICAL CENTER, INC. PROVIDES SIGNIFICANT CHARITY CARE AND OTHER COMMUNITY BENEFITS AS DEFINED BY THE IRS AND IN ADDITION, THE MEDICAL CENTER BELIEVES THAT IT PROVIDES A CRITICALLY IMPORTANT BENEFIT WHICH IS NOT QUANTIFIED. BALDWIN AREA MEDICAL CENTER, INC., LIKE MOST COMMUNITY HOSPITALS, WAS CREATED AND IS MAINTAINED IN ORDER TO PROVIDE CARE LOCALLY WHICH WITHOUT THE HOSPITAL, WOULD NOT BE AVAILABLE LOCALLY. BEYOND INPATIENT HOSPITALIZATIONS, THE MEDICAL CENTER PROVIDES LOCAL ACCESS TO MANY SERVICES INCLUDING: BIRTHING CENTER, DIAGNOSTICS, EMERGENCY SERVICES, INFUSION SERVICES, SWING-BED SERVICES, CLINICAL SERVICES, LABORATORY SERVICES, OCCUPATIONAL HEALTH, REHABILITATION SERVICES, SPECIALTY MEDICINE, SLEEP CENTER, SPEECH PATHOLOGY, SURGICAL SERVICES, WOUND CARE, BEHAVIORAL HEALTH, AND WOMEN'S SERVICES, TO NAME SOME OF THE MAJOR SERVICES PROVIDED.
PART III, LINE 2: THE COSTING METHOD AND CALCULATIONS USED ON FORM 990 ARE BASED ON TOTAL OPERATING EXPENSES EXCLUDING BAD DEBT EXPENSE. THE COMMUNITY BENEFIT EXPENSE PERCENTAGES ARE CALCULATED BY DIVIDING THE COMMUNITY BENEFIT EXPENSE FOR EACH CATEGORY OF COMMUNITY SERVICES PROVIDED BY BALDWIN AREA MEDICAL CENTER, INC. REPORTED IN THE TABLE ON LINE 7 PART I OF THE SCHEDULE H BY THE TOTAL OPERATING EXPENSES OF THE MEDICAL CENTER LESS THE PROVISION FOR BAD DEBTS.
PART III, LINE 3: MANAGEMENT PROVIDES FOR PROBABLE UNCOLLECTIBLE AMOUNTS, PRIMARILY UNINSURED PATIENTS AND AMOUNTS PATIENTS ARE PERSONALLY RESPONSIBLE FOR, THROUGH A CHARGE TO OPERATIONS AND A CREDIT TO A VALUATION ALLOWANCE BASED ON ITS ASSESSMENT OF HISTORICAL COLLECTION LIKELIHOOD AND THE CURRENT STATUS OF INDIVIDUAL ACCOUNTS. BALANCES THAT ARE STILL OUTSTANDING AFTER THE MEDICAL CENTER HAS USED REASONABLE COLLECTION EFFORTS ARE WRITTEN OFF THROUGH A CHARGE TO THE VALUATION ALLOWANCE AND A CREDIT TO ACCOUNTS RECEIVABLE. MANY TIMES PATIENTS DO NOT COMPLETE REQUIRED CHARITY CARE APPLICATION AND ARE TRANSFERRED TO COLLECTION SERVICES EVEN THOUGH THE MEDICAL CENTER PROVIDES THIS INFORMATION TO ALL PATIENTS AND PROVIDES ASSISTANCE WITH THE APPLICATION. DUE TO NO RESPONSES FROM SOME PATIENTS A PORTION AMOUNT OF BAD DEBTS COULD BE CONSIDERED AS CHARITY CARE AND THE MEDICAL CENTER HAS REFLECTED AN AMOUNT OF THESE ADDITIONAL BAD DEBTS IN PART III OF SCHEDULE H OF THE 990.
PART III, LINE 4: IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, BALDWIN AREA MEDICAL CENTER, INC. ANALYZES PAST RESULTS AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF PATIENT REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. SPECIFICALLY, FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, BALDWIN AREA MEDICAL CENTER, INC. ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY. FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), BALDWIN AREA MEDICAL CENTER, INC. RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES, IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS.THE AUDITED FINANCIAL STATEMENTS DO NOT INCLUDE A SEPARATE FOOTNOTE REGARDING BAD DEBT EXPENSE.
PART III, LINE 8: THE TOTAL MEDICARE REVENUE SHOWN IN SCHEDULE H TO THE FORM 990 IS BASED ON THE IRS 990 INSTRUCTIONS AND INCLUDES ONLY A PORTION OF THE GROSS MEDICARE REVENUE OF THE MEDICAL CENTER, AND ALSO DOES NOT CONSIDER ALL CONTRACTUAL ADJUSTMENTS FOR SERVICES REIMBURSED BY THE MEDICARE PROGRAM. AMOUNTS LISTED FOR MEDICARE REVENUES DO NOT INCLUDE PHYSICIAN SERVICES FOR THE COVERAGE OF THE EMERGENCY DEPARTMENT AT THE MEDICAL CENTER AS WELL AS HOSPITAL INPATIENT PHYSICIAN PROFESSIONAL SERVICES, SURGICAL PHYSICIAN PROFESSIONAL SERVICES, AND REVENUES FOR ANY PATIENTS COVERED UNDER MEDICARE ADVANTAGE PLAN PROGRAMS. PHYSICIAN PROFESSIONAL SERVICES ARE REIMBURSED PRIMARILY ON FEE SCHEDULE REIMBURSEMENTS AT RATES THAT ARE OFTEN BELOW THE COSTS OF CARING FOR PATIENTS. EMERGENCY AND PHYSICIAN SERVICES PROVIDED TO MEDICARE PATIENTS ARE VITAL TO THE WELL-BEING OF THE COMMUNITY AND AS SUCH THESE COSTS AND SHORTFALLS SHOULD ALSO BE CONSIDERED AS AN ADDITIONAL BENEFIT THAT BALDWIN AREA MEDICAL CENTER, INC. PROVIDES TO THE COMMUNITY AND SURROUNDING AREAS. THE COSTING METHOD USED ABOVE FOR IRS FORM 990 COMPLIANCE REPORTING IS ALSO BASED ON THE FILED MEDICARE COST REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2022, AND DOES NOT CONSIDER MEDICARE NON-ALLOWABLE EXPENSES, AS IT IS BASED ON TOTAL HOSPITAL PATIENT SERVICE REVENUE (IGNORING CONTRACTUAL ADJUSTMENTS ON FEE SCHEDULE REIMBURSED ITEMS AND NON-ALLOWABLE MEDICARE EXPENSES AS NOTED ABOVE).WHETHER THERE IS A SHORTFALL OR SURPLUS ON SERVICES PROVIDED TO MEDICARE BENEFICIARIES, THESE PEOPLE, WHICH ARE TYPICALLY ELDERLY OR DISABLED MEMBERS OF THE COMMUNITY, ARE AN UNDERSERVED POPULATION WHO EXPERIENCE ISSUES WITH ACCESS TO HEALTHCARE SERVICES. WITHOUT TAX-EXEMPT HOSPITALS PROVIDING MEDICARE PATIENT SERVICES, THE CENTERS FOR MEDICARE AND MEDICAID (CMS) WOULD BEAR THE BURDEN OF DIRECTLY PROVIDING SERVICES TO THE ELDERLY AND DISABLED MEMBERS OF THE COMMUNITY.
PART III, LINE 9B: UNDER THE MEDICAL CENTER'S COLLECTION AND CHARITY CARE POLICIES, BALDWIN AREA MEDICAL CENTER, INC. MAKES EVERY ATTEMPT TO IDENTIFY AND PROMOTE CHARITY CARE TO PATIENTS. INCLUDED IN THE MEDICAL CENTER'S CHARITY CARE POLICY IT IS NOTED THAT PATIENTS MAY QUALIFY FOR CHARITY CARE EITHER PRIOR TO ADMISSION OR FOLLOWING DISCHARGE. ALL INPATIENT SELF-PAY ADMISSIONS ARE SCREENED BY THE MEDICAL CENTER'S PATIENT FINANCIAL COUNSELOR OR SOCIAL WORKERS TO ALLOW THESE PATIENTS THE ABILITY TO COMPLETE THEIR APPLICATION DURING THEIR STAY AT THE MEDICAL CENTER, DEPENDING UPON THE PATIENT'S CONDITION, THE PATIENT'S RESPONSIBLE PARTY MAY BE CONTACTED TO COMPLETE AND RETURN THE FORMS AT A LATER TIME WHEN THEIR CARE ALLOWS THIS COMPLETION. DURING THE PATIENT ACCOUNT COLLECTION PROCESS, SELF-PAY PATIENTS ARE ALSO INFORMED OF THE MEDICAL CENTER'S COLLECTION POLICIES AS WELL AS THE CHARITY CARE PROGRAM TO ALLOW PATIENTS THE OPPORTUNITY TO COMPLETE THE APPROPRIATE FORMS AND QUALIFY UNDER THE PROGRAM.
PART VI, LINE 2: WESTERN WISCONSIN HEALTH (WW HEALTH) ASSESSES THE HEALTHCARE NEEDS OF THE COMMUNITIES IT SERVES BY REVIEWING LOCAL DEMOGRAPHIC AND TRENDS TO DETERMINE WHICH SERVICES COULD AND SHOULD BE MADE AVAILABLE TO THE COMMUNITY. WESTERN WISCONSIN HEALTH IS ALSO A PARTICIPATING MEMBER IN HEALTHIER TOGETHER-PIERCE AND ST. CROIX COUNTIES, A GROUP IN WHICH LOCAL HOSPITALS, PUBLIC HEALTH, AND OTHER HEALTH RELATED AND GOVERNMENT ENTITIES, AND COMMUNITY MEMBERS IN PIERCE AND ST. CROIX COUNTIES WORK TOGETHER TO BETTER UNDERSTAND THE CURRENT AND FUTURE HEALTH NEEDS OF THE REGION. HEALTHIER TOGETHER-PIERCE AND ST. CROIX COUNTIES TEAM FOLLOW THE CENTERS FOR DISEASE CONTROL (CDC) COMMUNITY HEALTH ASSESSMENT AND GROUP EVALUATION (CHANGE) TOOL, WHICH WAS DESIGNED TO HELP COMMUNITIES DEVELOP AN ACTION PLAN THROUGH ASSESSMENT AND PRIORITIZATION. WW HEALTH PARTICIPATES IN MULTIPLE COMMUNITY GROUPS AND COLLABORATIONS WITH LOCAL AND STATE ORGANIZATIONS TO STAY ABREAST OF CURRENT TRENDS IN COMMUNITY HEALTH NEEDS.
PART VI, LINE 3: UNINSURED AND UNDERINSURED PATIENTS ARE ASKED TO MEET WITH THE WESTERN WISCONSIN HEALTH'S FINANCIAL COUNSELOR EITHER AT THE TIME SERVICE IS PROVIDED OR WHEN THE PATIENT'S BILL IS GENERATED. THE FINANCIAL COUNSELOR EXPLAINS THE VARIOUS PAYMENT OPTIONS AVAILABLE TO THE PATIENT AS WELL AS THE CHARITY CARE PROGRAM AND OFFERS THE CHARITY CARE APPLICATION WHEN APPLICABLE. IF OTHER PROGRAMS ARE AVAILABLE TO THE PATIENT, SUCH AS THE MEDICAID OR BADGERCARE PROGRAMS, THESE PATIENTS ARE REFERRED TO THE APPROPRIATE GOVERNMENT AGENCY FOR FURTHER ASSISTANCE.
PART VI, LINE 4: WESTERN WISCONSIN HEALTH IS LOCATED IN WESTERN WISCONSIN RIGHT OFF OF I-94 IN BALDWIN, WI. THE PRIMARY SERVICE AREA INCLUDE COMMUNITIES IN A 25 MILES RADIUS.
PART VI, LINE 5: WESTERN WISCONSIN HEALTH IS ENGAGED IN MANY ASPECTS OF PROMOTING HEALTH AND WELLNESS IN THE COMMUNITY. WW HEALTH OFFERS EDUCATIONAL SESSIONS THAT ARE OPEN THE COMMUNITY MEMBERS ON A BROAD RANGE OF HEALTH AND WELLNESS TOPICS SUCH AS HEART HEATH, PAIN MANAGEMENT, BEHAVIORAL HEALTH AND RESILIENCY, HEALTHY COOKING, CANCER PREVENTION, JOINT PAIN, AND MUCH MORE. WW HEALTH PROVIDES A BROAD VARIETY OF WELLNESS PROGRAMS AND CLASSES ON-SITE IN ADDITION TO PROVIDING HEALTH AND WELLNESS CLASSES, PRESENTATIONS, AND HEALTH SCREENINGS AT LOCAL SCHOOLS AND BUSINESSES. WW HEALTH ALSO HAS A COMMUNITY FITNESS CENTER OPEN TO THE PUBLIC
PART VI, LINE 7, REPORTS FILED WITH STATES WI
Schedule H (Form 990) 2021
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