Community Benefit Webinar:
Release of 2011 IRS Form 990, Schedule H

OVERVIEW

The Internal Revenue Service has released the 2011 Form 990, Schedule H, for tax-exempt hospitals. This webinar will provide information on the changes in the form and instructions from previous years and discuss the implications of these changes on hospitals.

This timely event is being sponsored by CHA and VHA Inc.

WEBINAR OBJECTIVES

At the conclusion of the program, participants will be able to:

• Identify how the 2011 IRS Form 990, Schedule H, differs from the 2010 and 2009 forms and the implications of these changes.
• Explain how requirements in the Affordable Care Act related to tax-exempt hospitals are reported on the 2011 IRS Form 990, Schedule H.
• Plan how to coordinate finance, community benefit and other hospital resources to fully and accurately complete the 2011 form.

PRESENTERS

Stephen Clarke, JD, has been a tax law specialist with the IRS since 2005. He currently serves as the project manager for the IRS Form 990 redesign. He specializes in health care, hospitals, churches and religious organizations, and other tax-exempt organizations and issues. Prior to joining the IRS, he served as an attorney at Gammon & Grange, P.C., a law firm in northern Virginia, where he specialized in tax-exempt organization law, communications law, and trusts and estates. He has a bachelor of arts degree from Wheaton College (IL), a juris doctorate degree from the College of William and Mary School of Law, and is a member of the Virginia Bar.

Garrett Gluth is a tax law specialist with the Internal Revenue Service, Exempt Organizations. Prior to joining the IRS, he served on the minority staff of the United States Senate Committee on Finance. He has a juris doctorate degree from George Mason University School of Law, a master of laws degree from Georgetown University Law School and is a member of the Virginia Bar and a Certified Public Accountant.

Keith Hearle is the Founder and President of Verité Healthcare Consulting, LLC. He began his career in the hospital finance consulting practice of KPMG Peat Marwick, then was vice president at The Lewin Group until 1995. Prior to rejoining The Lewin Group in 1999, he was a senior research analyst for a California-based investment company where he evaluated pharmaceutical, medical device, and health care services companies for equity investment. Between 1995 and 1997, he was the chief financial officer for the Public Health Division in the San Francisco Department of Health. He founded Verité Healthcare Consulting in 2006.

In 1989, he developed CHA's first accounting framework for hospital community benefit and co-authored the CHA Social Accountability Budget. He also authored the accounting chapters in the May 2006 and December 2008 CHA resource, A Guide to Planning and Reporting Community Benefit. In 2008, he was asked by IRS officials to draft major sections of the Instructions to IRS Form 990, Schedule H. He continues to work with federal officials on refinements to Schedule H Instructions and changes to federal hospital tax-exemption standards.

Mr. Hearle has a master of business administration degree in finance from Vanderbilt University and a bachelor of arts degree in economics from Davidson College.

Michael Regier is senior vice president of legal and corporate affairs, general counsel and compliance officer for VHA. In this position, he is responsible for the company's public policy office, which is based in Washington, DC. He also oversees legal services, public relations and corporate communications, risk management and office services, as well as VHA's business ethics and compliance program.

Since September 2010, Mr. Regier has hosted Focus on Reform, a bimonthly broadcast from Washington, DC, that aims to help VHA members and others understand and prepare for the impact of health care reform.

He joined VHA in June 2007. Prior to that, he served as senior vice president, legal affairs and general counsel for the Seton Family of Hospitals in Austin since 1995. Before joining Seton, he practiced law in Chicago for 10 years.

He received his undergraduate degree with highest distinction from Kansas University and his law degree from the University of Virginia Law School, where he was a Dillard Fellow. He served on the adjunct faculty of the University of Texas Law School and on the Council of the State Bar of Texas Health Law Section.

Julie Trocchio is senior director of community benefit and continuing care at the Catholic Health Association of the United States. She is based in CHA's Washington, DC, office.

Trocchio carries out programmatic and advocacy activities related to community benefit, tax exemption, environmental sustainability and long-term care. She also is the CHA liaison to the executives of state Catholic health associations and conferences.

Before joining CHA in 1988, she was director of delivery of services at the American Health Care Association in Washington, DC, a nonprofit organization that represents long-term care facilities. Trocchio also was a public health nurse for the Montgomery County Health Department in Rockville, Md., and has worked as a staff nurse for a hospital and nursing home facility. Trocchio earned a bachelor's degree from the Georgetown University School of Nursing in Washington, DC, and a master's degree from the University of Maryland School of Nursing in Baltimore.

WHO SHOULD PARTICIPATE

• Community benefit leaders
• Mission leaders
• Finance
• Legal
• Strategic planners
• Communications leaders
• Compliance officers

CHA MEMBER BENEFIT

CHA's community benefit webinars are designed to offer timely, convenient, relevant, cost-effective education about key topics and issues.

CONTINUING EDUCATION CREDITS

The Catholic Health Association is authorized to award 1.5 hours of pre-approved Category II (non-ACHE) continuing education credit for this program toward advancement or recertification in the American College of Healthcare Executives. Participants in this program wishing to have the continuing education hours applied toward Category II credit should list their attendance when applying for advancement or recertification in ACHE.

CONTACT

For more information, contact Debbie Morrow.