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Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"fpg_reference_free_care":true,"free_care_percent_100":true,"fpg_reference_discounted_care":true,"discounted_care_percent_200":true,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":false,"bad_debt_expense":153547,"bad_debt_expense_attributable_to_financial_assistance":0,"reimbursed_by_medicare":3176257,"cost_of_care_reimbursed_by_medicare":3144809,"medicare_surplus_or_shortfall":31448,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0},"unreimbursed_medicaid":{"total_community_benefit_expense":577692,"direct_offsetting_revenue":708243,"net_community_benefit_expense":0},"unreimbursed_costs":{"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_financial_assistance":{"total_community_benefit_expense":577692,"direct_offsetting_revenue":708243,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_benefits":{"total_community_benefit_expense":577692,"direct_offsetting_revenue":708243,"net_community_benefit_expense":0,"total_expense_percentage":0.0}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"DECATUR HEALTH SYSTEMS INC","address_line1":"810 W COLUMBIA","city":"OBERLIN","state":"KS","zip":"67749","licensed_hospital":true,"general_medical_and_surgical":true,"critical_access_hospital":true,"emergency_room_24_hours":true,"name":"DECATUR HEALTH SYSTEMS INC","address":"810 W COLUMBIA, OBERLIN, KS, 67749"}],"facility_policies":[{"business_name_line1":"DECATUR HEALTH SYSTEMS INC","facility_number":1,"eligibility_criteria_explained":true,"fpg_family_income_limit_free_discounted":true,"fpg_family_income_limit_free_care_percentage":100.0,"fpg_family_income_limit_discounted_care_percentage":200.0,"fpg_used_determine_discounted_care":true,"income_level_criteria":true,"basis_explained":true,"application_financial_assistance_explanation":true,"includes_publicity_measures":true,"fap_available_on_request_no_charge":true,"fap_notified_all_patients":true,"fap_actions_on_nonpayment":true,"provided_on_admission":true,"collection_activities":false,"processed_fap_application":true,"nondiscriminatory_emergency_care_policy":true,"lowest_negotiated_rates":true,"medicaid_medicare":true,"amounts_generally_billed":false,"gross_charges":false,"name":"DECATUR HEALTH SYSTEMS INC"}],"other_health_care_facility_count":3,"other_health_care_facilities":[{"business_name_line1":"CEDAR LIVING CENTER","address_line1":"810 W COLUMBIA","city":"OBERLIN","state":"KS","zip":"67749","facility_type":"LONG-TERM CARE","name":"CEDAR LIVING CENTER","address":"810 W COLUMBIA, OBERLIN, KS, 67749"},{"business_name_line1":"FAMILY PRACTICE CLINIC","address_line1":"810 W COLUMBIA","city":"OBERLIN","state":"KS","zip":"67749","facility_type":"CLINIC","name":"FAMILY PRACTICE CLINIC","address":"810 W COLUMBIA, OBERLIN, KS, 67749"},{"business_name_line1":"COTTONWOOD HOME HEALTH","address_line1":"810 W COLUMBIA","city":"OBERLIN","state":"KS","zip":"67749","facility_type":"HOME HEALTH","name":"COTTONWOOD HOME HEALTH","address":"810 W COLUMBIA, OBERLIN, KS, 67749"}],"supplemental_information":[{"explanation":"THE AMOUNT OF BAD DEBT REMOVED FROM PART I, COLUMN F, CALCULATIONS $153,547."},{"explanation":"THE COST-TO-CHARGE RATIO WAS USED AS THE COSTING METHODOLOGY TO REPORT CHARITY CARE AND OTHER COMMUNITY BENEFITS AT COST. THE COST-TO-CHARGE RATIO WAS DERIVED FROM WORKSHEET 2, RATIO OF PATIENT CARE COST-TO-CHARGES."},{"explanation":"THE COST METHODOLOGY TO REPORT THE ORGANIZATION'S BAD DEBT EXPENSE ON LINE 2 IS ACTUAL COST. PATIENTS HAVE 30 DAYS TO MAKE A PAYMENT ON THEIR ACCOUNT. AFTER THAT 30 DAYS IF NO PAYMENT IS MADE THEN A REMINDER IS SENT REQUESTING A PAYMENT IN THE NEXT TWO WEEKS. IF NO PAYMENT IS RECEIVED THEN A FINAL NOTICE IS SENT STATING THAT A PAYMENT MUST BE MADE WITHIN TWO MORE WEEKS. AT THAT TIME IF NO PAYMENT IS RECEIVED THE ACCOUNT IS MOVED TO BAD DEBT."},{"explanation":"SERVING PATIENTS WITH GOVERNMENT HEALTH BENEFITS, SUCH AS MEDICARE, IS A COMPONENT OF THE COMMUNITY BENEFIT STANDARD THAT TAX-EXEMPT HOSPITALS ARE HELD TO. THIS IMPLIES THAT SERVING MEDICARE PATIENTS IS A COMMUNITY BENEFIT AND THAT THE HOSPITAL OPERATES TO PROMOTE THE HEALTH OF THE COMMUNITY."},{"explanation":"IF THE PATIENT QUALIFIES FOR CHARITY CARE PER WRITTEN HOSPITAL CRITERIA, THE QUALIFYING BALANCE IS WRITTEN OFF TO CHARITY CARE AND NO FURTHER COLLECTION EFFORTS ARE MADE."},{"explanation":"THE ORGANIZATION SENDS OUT SATISFACTION SURVEYS AND ASKS FOR FEEDBACK ON WHAT THE COMMUNITY FEELS IT WOULD BENEFIT FROM."},{"explanation":"THE FACILITY INFORMS AND EDUCATES PATIENTS BY HAVING THE SOCIAL SERVICES MANAGER SPEAK WITH PATIENTS AND GIVE THEM ALL OF THE INFORMATION NECESSARY TO EDUCATE THEM ON THE DIFFERENT ASSISTANCE PROGRAMS AVAILABLE TO THEM."},{"explanation":"THE ORGANIZATION SERVES A SMALL RURAL AREA IN NORTHWEST KANSAS. THE TOWN HAS A POPULATION OF APPROXIMATELY 1200 PEOPLE. THE MAIN ECONOMY IS AGRICULTURE."},{"explanation":"DECATUR HEALTH SYSTEMS, INC. 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