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Non-For Profit Healthcare Organizations(Hospitals)

IRS EXEMPT ORGANIZATIONS (TE/GE) HOSPITAL COMPLIANCE PROJECT FINAL REPORT
TABLE OF CONTENTS (DETAILED) (pages ii-iv) I. INTRODUCTION AND SYNOPSIS (pages 1-10) II. INTERIM REPORT AND ADDITIONAL WORK UNDERTAKEN FOR FINAL REPORT (pages 11-15) III. BACKGROUND ON U.S. HOSPITALS AND PRIOR STUDIES (pages 16-21) IV. DEMOGRAPHICS – PATIENT MIX, REVENUES, EXCESS REVENUES (pages 22-38) V. DIFFERENCES IN COMMUNITY BENEFIT REPORTING ACROSS CERTAIN DEMOGRAPHICS • By Community Type (pages 39-65) • By Revenue Size (pages 66-92) VI. OTHER COMMUNITY BENEFIT REPORTING – BAD DEBT AND SHORTFALLS, RESEARCH, INCOME AND HEALTH INSURANCE COVERAGE LEVELS (pages 93-121) VII. EXECUTIVE COMPENSATION (pages 122-146) VIII. FORM 990, SCHEDULE H, HOSPITALS (pages 147-151) IX. SUMMARY OF FINDINGS BY DEMOGRAPHIC • Narrative Description (pages 152-166) • Quick Reference Tables (pages 167-168) X. KEY OBSERVATIONS AND LESSONS LEARNED (pages 169-171) APPENDICES A. List of Charts and Tables B. Form 13790, Compliance Check Questionnaire Tax-Exempt Hospitals C. Form 990, Schedule H, Hospitals

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TABLE OF CONTENTS (DETAILED) I. INTRODUCTION AND SYNPOSIS A. Introduction and Limitations on Analysis B. Demographics and Key Findings C. Summary of Demographics and Community Benefit 1. Patient Mix 2. Community Benefit Expenditures (percentages of total revenues) 3. Community Benefit Expenditures Mix (uncompensated care, medical education and training, medical research, community programs) 4. Uncompensated Care (percentages of total revenues) 5. Comparison of Reported Uncompensated Care and Community Benefit Expenditures against Specified Percentage of Revenue Levels 6. Revenues vs. Expenses D. Executive Compensation II. INTERIM REPORT AND ADDITIONAL WORK UNDERTAKEN FOR FINAL REPORT A. Questionnaire Content Included in Final Report B. Significant Adjustments to the Interim Report C. Breakdown of Hospitals by Community Types (High Population, Critical Access Hospital (CAH), Rural (non-CAH), and Other Urban...