Bad Debt and Charity Care Reporting

Big drop in Medicaid enrollment drives 2018 increase in uninsured rate

In 2018, 1.9 million fewer people were covered by some type of health insurance, and they were most likely former Medicaid enrollees, according to new federal survey data.

Rich Daly October 10, 2019

Bad debt expense benchmarks: U.S. acute care hospitals show improvements since 2015

Data Trends: Bad debt expense as a percentage of revenue for U.S. hospitals declined from 2015 through 2018.

William Shoemaker October 2, 2019

Ask the Experts: Up-Front Reserves

What is the industrywide uncollectable percentage for accounts receivable that hospitals can set aside as up-front reserves?

HFMA November 7, 2018

Ask the Experts: Analyzing Bad Debt

What are best practices related to aging accounts receivable buckets and determination of reserve rate-based time frames?

HFMA August 14, 2018

Ask the Experts: Presumptive Eligibility

Is a free service provided on the basis of presumptive eligibility allowable for charity on Medicare’s cost report worksheet S-10?

HFMA July 27, 2018

Not-for-Profit Hospitals Demonstrate Value

The community benefits provided by not-for-profit hospitals outweigh the federal tax revenue that is not collected from these organizations. 

HFMA November 27, 2017

Hospital’s Tax-Exempt Status Revoked for Lack of Community Health Needs Assessment

The IRS stated that a rural hospital had failed to conduct a proper community health needs assessment and make it widely available to the public. The hospital’s tax-exempt status under section 501(c)(3) was revoked retroactively.

J. Stuart Showalter October 16, 2017

Ask the Experts: Contractual Write-Offs

For internal reporting, can underpayments and contractual write-offs be included when reporting uncompensated care?

HFMA October 13, 2017

Assessing the Impact of Medicaid Expansion

Medicaid expansion reduced the amount of hospital charity care in participating states, while charity care remained almost unchanged in non-participating states during the same time period.

David Koepke February 28, 2017

Bad Debt Expense Benchmarks

Bad debt becomes a difficulty as patients with high-deductible health plans struggle to pay their bills.

HFMA January 19, 2017
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