AHA Schedule H Project: 2019 Tax Year Benchmark Report

The AHA has previously collected Schedule H tax filings to assist in advocacy efforts and demonstrate the community benefit tax-exempt hospitals provide to their communities. Participating hospitals received reports enabling them to compare their performance with other participating hospitals. Beginning in 2018, the AHA contracted with Guidestar to create a file of all Schedule H forms electronically submitted by hospitals to the IRS for the most recently completed tax year, 2019. Using the Guidestar database, as well as AHA annual survey data, the AHA can now provide benchmark reports to all exempt hospitals and systems. This allows the field to access more comprehensive, up-to-date, information about the amount and type of community benefits provided across tax-exempt hospitals. You will be prompted to log on to the AHA.org website to view reports.

Download the full report here.


Benchmarking

This benchmark report will enable a hospital or system to compare its community benefit reporting on Schedule H with selected benchmark groupings of other hospitals. It is based on data reported to the IRS by almost 2,000 hospitals. Calculating community benefits based on demographic characteristics (e.g., facility type, location) requires individual hospital information specific to each characteristic. After examining the 2,372 Schedule H forms filed by tax-exempt hospitals, AHA identified 2,907 filed for a single hospital, which comprise the benchmark group for this report. (A Schedule H that includes more than one hospital reports community benefit in the aggregate and, therefore, does not specify the amount attributed to each individual hospital.)

Community benefit information has been segmented by hospital type.

See Appendix A for definitions.

Schedule H Data: Data was extracted from the following sections of the 2019 990 Schedule H form:

  • Part I on financial assistance and certain other community benefits
  • Part II on community building activities
  • Part III on bad debt and Medicare

See Appendix B for a detailed list of Schedule H data elements used in this report.

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