Form 990 for tax year 2023

Totals

Total revenue

$3,799,627

Total expenses

$4,212,269

Contributions and grants received

$0

Grants paid

$0

Program service revenue

$3,799,627

Investment income

$0

Other revenue

$0

Total assets, end of year

$0

Total liabilities, end of year

$0

Net assets or fund balances, end of year

$0

Program services expenses (Part IX)

$3,580,767

Management and general expenses

$631,502

Fundraising expenses

$0

Program service expenses (Part III)

$3,580,767

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2023

• INOVA LOUDOUN NURSING AND REHABILITATION CENTER (LNRC) WAS PART OF THE INOVA HEALTH SYSTEM (UNDER INOVA HEALTH CARE SERVICES) WHOSE MISSION WAS TO PROVIDE SAFE, PROGRESSIVE, HIGH QUALITY CARE TO RESIDENTS IN A HOMELIKE ENVIRONMENT. THE FACILITY IS A 100-BED NOT-FOR-PROFIT LONG-TERM CARE FACILITY DESIGNED SPECIFICALLY TO MEET THE NEEDS OF THE INCREASING ELDERLY POPULATION WHILE PROMOTING THE RESIDENTS' HIGHEST PRACTICABLE PHYSICAL, MENTAL, AND PSYCHOSOCIAL WELL-BEING. SERVICES AND ACTIVITIES WERE COORDINATED WITH INOVA TO MEET THE HEALTHCARE NEEDS OF THE RESIDENTS OF LOUDOUN COUNTY, VIRGINIA AND THE NEIGHBORING COMMUNITIES. IN 2023, THERE WERE A TOTAL OF 7,783 RESIDENT DAYS. SERVICES OFFERED INCLUDE:SKILLED CARE: PROVIDED INPATIENT REHABILITATION AND INTENSIVE MEDICAL MANAGEMENT FOLLOWING AN ACUTE HOSPITALIZATION. PROGRAMS WERE TAILORED TO HELP EACH RESIDENT ACHIEVE MAXIMUM PHYSICAL, FUNCTIONAL, AND COGNITIVE POTENTIAL WHICH INCLUDED STROKE, ORTHOPEDIC, NEUROLOGICAL DISEASE, AND PULMONARY REHABILITATION.INTERMEDIATE CARE: PROVIDED LONG TERM NURSING CARE WHILE INCORPORATING ACTIVITIES, SPIRITUAL PROGRAMS, AND ACCESS TO MANY OTHER COMMUNITY RESOURCES. AS OF MARCH 31, 2023, LNRC FINALIZED AN AGREEMENT TO AFFECT THE SALE OF LNRC AND CONCLUDED THEIR SERVICES UNDER INOVA LOUDOUN HOSPITAL. CHARITY CARE ALL INOVA FACILITIES, INCLUDING LNRC, PROVIDED CHARITY CARE IN ACCORDANCE WITH INOVA POLICIES WHICH ENSURE ACCESS TO MEDICALLY NECESSARY CARE FOR ALL INDIVIDUALS. CHARITY CARE IS DEFINED AS FREE OR DISCOUNTED HEALTHCARE SERVICES PROVIDED TO PERSONS WHO CANNOT AFFORD TO PAY. THESE POLICIES INCLUDE THE FOLLOWING KEY PROVISIONS:1. EMERGENCY CARE SHALL BE PROVIDED TO ALL PERSONS REGARDLESS OF THEIR ABILITY TO PAY.2. NON-EMERGENCY MEDICALLY NECESSARY CARE, EXCEPT FOR CERTAIN SPECIALTY OR REFERRAL PROGRAMS, SHALL BE PROVIDED BY ALL HOSPITALS AND ACCESS FACILITIES TO MEDICALLY INDIGENT PATIENTS. "MEDICALLY NECESSARY" REFERS TO CONDITIONS WHICH, IF NOT PROMPTLY TREATED, WOULD LEAD TO AN ADVERSE CHANGE IN THE HEALTH STATUS OF A PATIENT. FREE CARE IS PROVIDED TO UNINSURED OR UNDERINSURED INDIVIDUALS WITH FAMILY INCOMES AT OR BELOW 400% OF THE CURRENT FEDERAL POVERTY GUIDELINES (FPG).3. IN 2021, THE FINANCIAL ASSISTANCE POLICY (FAP) EXPANDED ELIGIBLE RESIDENCY BY REDUCING THE TIME OF RESIDENCY FROM 90 DAYS TO 30 DAYS.INOVA HEALTH SYSTEM UTILIZES A MULTIFACETED APPROACH TO EDUCATE AND INFORM PATIENTS AND THE PUBLIC ABOUT INOVA'S FAP OR SOMETIMES REFERRED TO AS THE CHARITY CARE POLICY. INFORMATION REGARDING THIS POLICY IS WIDELY PUBLICIZED AND IS KEPT UP TO DATE ON THE INOVA WEBSITE AND THROUGH SIGNAGE. UPON ADMISSION TO ANY INOVA HOSPITAL OR ANY VISIT TO OUTPATIENT FACILITIES OR CLINICS INCLUDING EMERGENCY DEPARTMENTS AND LNRC, INOVA HAS INFORMATION POSTED REGARDING PATIENT RIGHTS AND RESPONSIBILITIES. IN ADDITION, INOVA PROVIDES INFORMATION ABOUT THE CHARITY CARE PROGRAM AND REFERRALS TO MEET WITH INOVA FINANCIAL COUNSELORS WHO ASSIST PATIENTS IN COMPLETING INOVA'S FINANCIAL ASSISTANCE APPLICATION. THIS FINANCIAL INFORMATION IS REVIEWED BY THE INOVA PATIENT ACCOUNTS DEPARTMENT WITH THE PATIENT CONTACTED IF ADDITIONAL INFORMATION IS REQUIRED IN ORDER TO MAKE A DETERMINATION. THE PATIENT IS SUBSEQUENTLY PROVIDED A LETTER, NOTIFYING THEM AS TO WHETHER OR NOT THEY QUALIFY FOR FINANCIAL ASSISTANCE.MEDICAID ESTABLISHED UNDER TITLE XIX OF THE SOCIAL SECURITY ACT, THIS PROGRAM PROVIDES ASSISTANCE FOR THE MEDICALLY INDIGENT, INCLUDING THOSE WHO CANNOT PAY FOR CARE DESPITE BEING ABLE TO AFFORD OTHER LIVING EXPENSES. ALSO INCLUDED UNDER THIS PROGRAM ARE THE BLIND, DISABLED, PREGNANT WOMEN, VERY LOW INCOME PARENTS, CHILDREN, AND THE ELDERLY. WHILE VIRGINIA MEDICAID COVERAGE WAS EXPANDED IN 2022 TO INCREASE THE NUMBER OF ELIGIBLE INDIVIDUALS AND INCLUDE POSTPARTUM COVERAGE, THE REIMBURSEMENT THAT IHCS FACILITIES INCLUDING LNRC RECEIVE FROM THE MEDICAID PROGRAM ROUTINELY FALLS BELOW THE ACTUAL COST OF SERVICES PROVIDED.PARTICIPATION IN GOVERNMENTAL PROGRAMS FOR THOSE WITHOUT THE ABILITY TO PAY VARIOUS GOVERNMENT PROGRAMS PROVIDE FOR THE INDIGENT, INCLUDING MEDICAID RECIPIENTS. THESE PROGRAMS PROVIDE A PERCENTAGE OF REIMBURSEMENT FOR QUALIFYING PATIENTS; HOWEVER, PAYMENT IS TYPICALLY BELOW THE COST OF THOSE SERVICES. IN ADDITION TO FEDERAL AND STATE PROGRAMS, THE INOVA SUBSIDIARIES, INCLUDING IHCS AND LNRC, WORK WITH VARIOUS COUNTY GOVERNMENTS AND AGENCIES IN PROVIDING CERTAIN FREE SERVICES TO THOSE RESIDENTS THE COUNTY IDENTIFIES AS MOST IN NEED.

  Expenses $3,580,767 · Revenue $3,799,627

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• INOVA HEALTH SYSTEM FOUNDATION

  501(C)(3) · HEALTH SYSTEM MANAGEMENT · VA

• INOVA HEALTH CARE SERVICES

  501(C)(3) · CLINICAL PATIENT CARE · VA

  Directly controlled by INOVA HEALTH SYSTEM FOUNDATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

• LOUDOUN VA PROPCO LLC

  $9,450,000

  Disposition · LAND AND BUILDINGS · Mar 31, 2023 · LLC

• LOUDOUN VA PROPCO LLC

  $5,250,000

  Disposition · GOODWILL · Mar 31, 2023 · LLC

• LOUDOUN VA PROPCO LLC

  $6,300,000

  Disposition · FURNITURE, FIXTURES AND EQUIPMENT · Mar 31, 2023 · LLC

• LOUDOUN VA PROPCO LLC

  $235,953

  Disposition · LENDER FEES · Mar 31, 2023 · LLC

• LOUDOUN VA PROPCO LLC

  $89,581

  Disposition · TITLE FEES · Mar 31, 2023 · LLC

• LOUDOUN VA PROPCO LLC

  $551,149

  Disposition · LEGAL, CONSULTING, ENGINEERING, AND MISCELLANEOUS FEES · Mar 31, 2023 · LLC

Provenance

Return type

form_990

Tax year

2023

Filed

7 November 2024

IRS schema version

2023v5.1

Source object

202433139349300833

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.