St Anthony Regional Hospital and Nursing Home

St. Anthony Regional Hospital and Nursing Home, located in Carroll, Iowa, operates an acute care hospital, a nursing care center, several medical clinics, retirement housing called Orchard View, and assisted living called Garden View. The Hospital is a 49-bed Critical Access Hospital. St. Anthony Nursing Home has 79 beds. In the year ended June 30, 2025, St. Anthony Regional Hospital and Nursing Home provided health care services to approximately 1,591 inpatients, 74,795 outpatients, and 39,961 clinic visits. The Hospital provided services for 1,334 acute care inpatients, and provided psychiatric, swing bed, and nursing home services for the remainder of inpatients. Outpatient services were provided to patients through ancillary departments, emergency room, and clinics. (Continued on Schedule O)St. Anthony Hospital provides services of cardiac rehabilitation, dialysis, hospice care, laboratory, observation, chemotherapy, pathology, radiology, respiratory therapy, physical therapy, occupational therapy, speech therapy, diabetes, medical oncology, radiation therapy, and surgical services. St. Anthony's largest patient service area is physical therapy. In the year ended June 30, 2025, St. Anthony services 10,335 patients in physical therapy, 7,121 in emergency room, and 7,287 in radiology. The activities pursued by St. Anthony Regional Hospital and Nursing Home in the provision of health care services are consistent with its exempt purpose.As part of its mission, St. Anthony Regional Hospital provides medical care to individuals who are unable to pay for services, incurs costs in excess of reimbursement for services to Medicaid beneficiaries, and carries out other activities and programs free of charge to support the community in which it operates. Community benefit projects include community health education, health care support services, behavioral health services, community health improvement advocacy, and other traditional charity care.The Hospital provides care to patients who meet certain criteria under its charity care policy without charge or at amounts less than established rates. Since the Hospital does not pursue collection of amounts, they are not reported as revenue. The estimated cost of providing these services was $1,437,000 for the year ended June 30, 2025, calculated by multiplying the ratio of cost to gross charges for the Hospital by the gross uncompensated charges associated with providing charity care to its patients. For classification of accounts as charity care, the Hospital uses the "exhaust all possible sources" of payment standard, as referenced in the Hill Burton program. Although the Hospital no longer has a HillBurton obligation, they continue to use this standard when determining if an account is eligible for charity care. The Hospital exercises sound business practices and makes reasonable efforts to collect accounts; therefore, any unpaid balance that the Hospital has exhausted their collection efforts on is subsequently classified as charity care.