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      <SupplementalInformationDetail>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Schedule H, Part V, Section B, Line 5-CAYUGA MEDICAL CENTER AT ITHACA INC</FormAndLineReferenceDesc>
        <ExplanationTxt>As in years past, the qualitative process provided crucial community input into this assessment. Information for this assessment was collected in a different manner this year, as the CHNA and Community Health Improvement Plan (CHIP) was a combined effort with the Local Health Department of Tompkins County. The CHNA/CHIP team was comprised of representatives from Tompkins County, Cayuga Medical Center, and several community-based non-profit organizations. Much of the information driving the selection/confirmation of our priorities was gathered through conversations with service providers and through panels and presentation by peers and providers. Key data indicators were reviewed to guide selection decisions for our priority focus areas. For example, data on hospitalizations related to mental health and substance abuse showed steep increases over the last 2-10 years, indicating that mental health and substance abuse continues to be a priority for Tompkins County. Finally, review of chronic disease indicators revealed that Tompkins County is in the second quartile statewide, indicating the need to continue our efforts to focus on underserved populations, particularly in the rural parts of the county.</ExplanationTxt>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Schedule H, Part V, Section B, Line 6b-CAYUGA MEDICAL CENTER AT ITHACA INC</FormAndLineReferenceDesc>
        <ExplanationTxt>Tompkins County Health Department, Tompkins County Human Services Coalition, Alcohol and Drug Council of Tompkins County, Collaborative Solutions Network, Family &amp; Children's Services of Tompkins County, Mental Heath Association of Tompkins County, and Tompkins County Mental Health Department.</ExplanationTxt>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Schedule H, Part V, Section B, Line 11-CAYUGA MEDICAL CENTER AT ITHACA INC</FormAndLineReferenceDesc>
        <ExplanationTxt>Cayuga Medical Center (CMC) is actively working to address the needs of individuals suffering from mental health and/or substance abuse conditions by improving the care available to this population within the hospital setting and actively collaborating with community-based providers for the outpatient setting. Cayuga Medical Center is directly participating in the Tompkins County CHNA/CHIP Steering Committee and has representation from our Cayuga Center for Health Living, a service within CMC that focuses on chronic disease prevention and treatment. The health needs not addressed by the document include: percent of population (all ages) living in poverty, percent of population (under age 18) living in poverty, percent of single parent households with children under the age of 18 living in the home, percent of individuals uninsured and the housing affordability rate. CMC is not directly addressing these health conditions. CMC is however, aligned with and supports the United Way in Tompkins County which helps address housing and poverty needs. CMC additionally is aligned with the Health Planning Council which assists in enrolling individuals into Medicaid and other affordable insurance programs and CMC provides space at the hospital for enrollment of individuals into these programs.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part I, Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Cayuga Medical Center utilized its cost accounting system to obtain the cost of services related to financial assistance and subsidized health services, lines 7a and 7g. All other costs were derived from actual expenses incurred in the period that were directly related to the provision of the service or program.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part III, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule H, Part III, Section A, Line 4 - Part III, Line 2: The medical center provides services that are paid for by third-party payers and individuals. The medical center does not accrue interest on these receivables. The medical center estimates the amount to be recognized in the financial statements for doubtful accounts by analyzing patient accounts for collectability and applying historically established percentages for self-pay and various third-party payers to the aging categories in the accounts receivable aging. Accounts for which no payments have been received for a significant amount of time are considered delinquent and the account is written-off when customary collection efforts are exhausted. Part III, Line 3: For calculating the bad debt expense attributable to patients eligible under the financial assistance policy of the medical center, the denial rate was applied to the reported bad debt expense. This allows the medical center to be conservative in the estimate of what amount the organization's bad debt attributable to patients eligible for financial assistance is. Part III, Line 4: The page number in the attached financial statements on which the footnote is contained that describes bad debt is page 6, footnote # 2 - summary of significant accounting policies - net patient service revenue and patient accounts receivable.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part III, Section B, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>The cost to charge ratio of 51.08% was calculated from our facilities cost accounting system based on the total cost to total charges on medicare account only was applied to the medicare gross patient revenue of $132,914,798. The result was then reduced by the worksheet 6 medicare costs of $5,662,665 for the FY 2018. The "cost" of bad debt is calculated by our cost accounting system at actual cost. Only the bad debt for the community benefit programs with losses which qualified for worksheet 6 inclusion was included in community benefit.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part III, Section C, Line 9b</FormAndLineReferenceDesc>
        <ExplanationTxt>CMC's standard operating practice is to stop all collection efforts and hold accounts back from bad debt until the patient is given sufficient time to complete a financial assistance application. Review of the application will be made by the hospital and patients are notified of determination within 30 days of receipt of a completed application. If a patient does not qualify for either partial or full assistance, then a monthly payment plan is offered to the patient for any remaining balances due. If the patient qualifies for any financial assistance, an adjustment is immediately posted to the patients account upon determination of qualification. The accounts for patient's qualifying for financial assistance are earmarked as "charity." Such accounts do not qualify for collection.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>To determine the health needs of our community, a comprehensive analysis was conducted through quantitative and qualitative methods. In the quantitative analysis, multiple sources provided the reportable statistics including the New York State Community Health Indicators, the County Health Rankings Report, as well as internal data from Cayuga Medical Center. The data collected for the quantitative assessment was then sorted into the following health categories: Demographics and socioeconomic status, Access to healthcare, Health status of overall population and priority populations, Risk factor behaviors and conditions related to top 5 causes of death, child health, Infectious diseases, Natural environment, Social and mental health environment, and Resources/Assets. For every indicator, comparisons were made utilizing the mean value for each individual county, the aggregate value for the total community, the New York State without New York City state value and the U.S. value where applicable to generate context for interpretation. Information for this assessment was collected in a different manner this year, as the CHNA and Community Health Improvement Plan (CHIP) was a combined effort with the Local Health Department of Tompkins County. The CHNA/CHIP team was comprised of representatives from Tompkins County, Cayuga Medical Center, and several community-based non-profit organizations. Much of the information driving the selection/confirmation of our priorities was gathered through conversations with service providers and through panels and presentation by peers and providers. Key data indicators were reviewed to guide selection decisions for our priority focus areas. For example, data on hospitalizations related to mental health and substance abuse showed steep increases over the last 2-10 years, indicating that mental health and substance abuse continues to be a priority for Tompkins County. Finally, review of chronic disease indicators revealed that Tompkins County is in the second quartile statewide, indicating the need to continue our efforts to focus on underserved populations, particularly in the rural parts of the county.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part VI, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>There is signage in all patient registration areas at Cayuga Medical Center (CMC), as well as in other patient waiting areas, advising patients that financial assistance is available. Financial assistance brochures are also available at all registration areas. Patients who request financial assistance are provided with the CMC policy and an application. Financial counselors are available to assist patients in completion of the application and to answer any questions. Self-pay billing statements provide information on financial assistance policies, as well as the contact information to call for assistance. CMC's call center contacts patients regarding unpaid bills and advises patients of the availability of financial assistance. The Financial Assistance Policy and application are posted and available on the CMC website at www.cayugamed.org. CMC has facilitated enrollers from Medicaid Managed Care Plans on-site. Patients are referred to the facilitated enrollers for determination of Medicaid eligibility. Information regarding the on-site facilitated enrollers is also available on CMC's website.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part VI, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Located in the Finger Lakes region, Cayuga Medical Center serves populations from six counties: Cayuga, Cortland, Schuyler, Seneca, Tioga, and Tompkins Counties. Many of these areas are designated rural counties and Tompkins County is New York State's smallest Metropolitan Statistical Area. The total service area spans approximately 1,000 square miles in the middle of the state with an average population density of fewer than 125 persons per square mile. There are several distinct health and health-related factors affecting residents of this area: A) The region is home to an older community. According to the Healthcare Association of NY State (HANYS), 11.3% of adults are 55-64 years of age. Since the 2000 Census, growth in the 65+ age cohort has ranged from 15% to 32% across the region and is projected to increase by 18% between 2016 and 2021. Issues with chronic disease and psychological distress are well documented for this demographic. Overall, 22.9% of adults aged 55 and over are likely to be in fair or poor health, ranging from 19.6% of those aged 55-64 to 32.1% or those aged 85 and over (National Health Statistics Reports, Health Characteristics of Adults Aged 55 Years and Over: United States, 2004-2007, CDC, 2009). B) Access to health care professionals within the region is problematic. Many of the counties have zip codes within that county with Health Professional Shortage Areas (HPSA's) designations for physician, dental, and mental health care for Medicaid beneficiaries. Even when a provider is available, the rural environment, defined by hilly terrains and lakes as geographic barriers, creates transportation challenges that can limit access. C) In aggregate, residents of the services are fiscally challenged. The median salary within the region is $52,624, which is $6,645 below the state average (ACS 5-Year Estimate, Census Bureau).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule H, Part VI, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>Cayuga Medical Center (CMC) has a mirror board at the Cayuga Health System (CHS) level, CMC's active parent holding company. The majority of the CHS board of directors are all residents of Tompkins County, CMC's primary service area. Additionally, any qualified healthcare professional that meets the high quality standards of our credentialing process may apply and secure medical staff privileges within an identified department or specialty. As a 501(c)(3) organization, CMC reinvests any surplus in annual operating margin to improve the medical care for the community, including patient-side and technology improvements, facility structure and infrastructure, and improvements in care delivery, As an example, CMC is investing in a $6.9 million facilities project to renovate and expand its inpatient Behavioral Services Unit staring in 2017. Part of this project will be funded through a NYS grant ($2.47 million), however the majority of the project will be funded through CMC's own reserves. Despite the fact that this crucial community resource does not generate surplus revenue, CMC believes it is a vital service for the community, and as such, continues to invest its limited resources to ensure the community's needs are met.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule H, Part VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>As of September 2014, Cayuga Medical Center is a subsidiary member of Cayuga Health System. Schuyler Hospital is also a subsidiary member of Cayuga Health System. Each subsidiary organization has their own separately identified primary and secondary service areas and is responsible for improving the health of those communities. For 2016, Schuyler Hospital collaborated with its local health department to complete its CHNA/CHIP. As of 2017, Cayuga Health System has a mirror board with representatives from each of the former subsidiary boards as members. The organizations are exploring a more unified approach to the CHNA/CHIP process in future years. The strategic plan is now aligned at the System level, and the needs of each community have been incorporated across the plan.</ExplanationTxt>
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        <ExplanationTxt>New York State</ExplanationTxt>
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        <ExplanationTxt>All employees are eligible for a health club membership subsidy for which Cayuga Medical Center will reimburse employees 50% of the monthly single membership fee when they attend the health club at least 24 times a quarter. If an employee does not meet the criteria for a quarter, they will not receive the subsidy for that quarter.</ExplanationTxt>
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        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
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        <PrivateBusConcerningUBIPct>0</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>1</BondIssMeetPrvtSecPymtTestInd>
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        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
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        <PrivateBusConcerningUBIPct>0</PrivateBusConcerningUBIPct>
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        <BondReferenceCd>A</BondReferenceCd>
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        <NameOfInterested>
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        </NameOfInterested>
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        <TransactionAmt>1065253</TransactionAmt>
        <TransactionDesc>Greg Hartz is the President &amp; CEO of Tompkins Trust Company. Tompkins Trust Company and its subsidiaries provide banking, investing, and insurance services to Cayuga Medical Center. Transactions entered into were fair, reasonable, and in the best interest of the Hospital based on ongoing analysis of value, local services, and history of quality service. The hospital's conflict-of-interest policy was followed related to these transactions.</TransactionDesc>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>Larry Baum</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>Board Member</RelationshipDescriptionTxt>
        <TransactionAmt>273612</TransactionAmt>
        <TransactionDesc>Larry Baum is the Board Chair/Founder, CFO/Minority Shareholder of the Computing Center. Payments to the Computing Center for certain computer products, consumables, and services were made in 2018. Transactions entered into were fair, reasonable, and in the best interest of the Hospital based on ongoing analysis of value, local services, and history of quality service. The hospital's conflict-of-interest policy was followed related to these transactions.</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Reviewed by Controller, External Accountants, CFO, and then all Board Members, in that order.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Cayuga Medical Center (CMC) maintains a conflict of interest policy which board members are required to sign annually. CMC regularly and consistently monitors and enforces compliance with the policy by reviewing statement for conflicts, identifying disqualified persons, and recording all proceedings related to a conflict of interest transactions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Cayuga Medical Center determines compensation of the CEO and other officers by utilizing independent compensation consultants and/or compensation surveys. A formal written contract for the CEO is reviewed and approved by the executive committee of the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed with the Finance, Audit, and Personnel Committees and is made available to the entire Board of Directors prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Unrealized gain on interest rate swap: $67,324; Other changes in pension and other post-employment retirement benefits: ($4,995,902); Transfers to related parties: ($18,148,900)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        </USAddress>
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      <IdRelatedTaxExemptOrgGrp>
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        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
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        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <ShareOfEOYAssetsAmt>1561665</ShareOfEOYAssetsAmt>
        <DisproportionateAllocationsInd>0</DisproportionateAllocationsInd>
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      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
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