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IRS Community Health Needs Assessment Requirement

IRS rule and requirement for Community Health Needs Assessment (CHNA). Internal Revenue Services Section 501(r)(3) outlines requirements on hospitals from the 2010 Affordable Care Act. Specifically, hospitals must conduct community health needs assessment every three years. They also must have a financial assistance policy (FAP) that includes eligibility criteria for financial assistance, and explains whether free or discounted care is available. Updated August 2021.

Connecticut – Hospital Volume and Profitability

Look up the volume and profitability of Connecticut hospitals. CT state Office of Health Strategy (OHS) provides a long report of key financial statistics for each hospital in the state, including number of discharges, patient days, revenues, and operating margin, for the most recent fiscal years. Click on Financial Stability Reports  or Statewide Hospital Margin Data. Average statewide operating margin was 2.26% in last fiscal year 2021 reported, during the second year of the pandemic. Total margin averaged 9.18% after counting investment income. Updated for FY 2021, published June 2022.

Florida Hospital Financial Data

Find financial data on Florida hospitals for 2021 (latest available). Compare FL hospitals on charity care, occupancy rate, admissions and patient days; financial ratios such as Operating Margin, debt to equity. Interactive database by FL AHCA

Indiana Hospitals – 2021 Financial Reports

Find 2021 financial reports for Indiana hospitals. Acute care hospitals in Indiana report financial information that includes revenue, expenses, net revenue and expenses (i.e. profit or loss), and some community education & training activities. We noticed that OrthoIndy Hospital looks like it had about a 32% profit margin last year ($62 Million). Sounds excessive in any year, let alone one with a pandemic. Last year, another Orthopedic Hospital (at Parkview North) was even higher – a 47% profit margin in 2020. Ortho-Parkview North had not yet submitted its report for 2021. Such profits are enormous, suggesting price-gouging. Site of hospital fiscal reports by IN State Department of Health. Complete audited financial statements and Medicare cost reports are also available by navigating the state health department site to the Reports in the Hospital Licensing section. Updated July 8, 2022.

Minnesota – Hospital Financial Margins, 2020

Minnesota Hospital 2020 financial margins and performance reports. Scroll to the bottom of the screen to find the last set of reports “Institution and Hospital Margin Data”, which show Operating Margin and Total profit margin. Volume data, Bottom Line reports and Uncompensated Care also on this page. Total Admissions and Imaging test volume are shown if you want to compare Market Share. Must have Excel to read the reports. Updated October 2022. Released by MN Dept. of Health

Minnesota Hospitals Community Benefit, 2021

Minnesota Hospitals Community Benefit Report shows costs related to charity care, underpayments by MN, and other community benefit such as subsidized services and education in each Minnesota hospital in 2019. Average level was about 8.5% of operating expenses in 2019. Report published May 2021 as the 2019 Community Benefit Report, by the Minnesota Hospital Association. No updates available as of March 2023.

Missouri – Hospital Community Benefit and Financial Performance

Find hospital financial performance and community benefits in Missouri. Compare MO hospitals on charity care, bad debt and other uncompensated care (Select COMMUNITY INVESTMENT in the hidden drop-down menu that starts with Quality. “What data would you like to see?”). Compare hospital net revenues, operating expenses, net income, employees, taxes paid. Click on Find a Hospital, to start. Missouri Hospital Association reports show 2020 Community Investment data. Missouri

New Jersey Hospitals – Community Benefit Report

Community Benefit Report for New Jersey Hospitals is a general report of charity care, subsidized services, health professions education and other community support activities. Shows benefits that New Jersey’s hospitals (as a group) provided to the people served in 2020. Statewide information only. 2022 Community Benefit Report was prepared by the research arm of the New Jersey Hospital Association, 2022.

North Carolina Hospitals – Financial Assistance and Community Benefits

North Carolina hospitals annual community benefits reports (2020) are linked through the NC Healthcare Association website. Most NC hospitals also describe their financial assistance policy for low income or uninsured patients.  Some hospitals even state the amount of discount they will give off list prices for hospital (e.g. 100% discount at Duke University Health System for patients with income up to 200% of federal poverty level, without requiring a complicated application form. A discount of 65% is offered to 2-person families who earn up to $54,930, or 3 times the federal poverty guideline.)

Pennsylvania – Hospital & Ambulatory Surgery Center Financial Reports, 2021 – PHC4

Pennsylvania financial reports for hospitals and ambulatory surgery centers, 2021, by PHC4. Annual reports of financial health and profits show facility-specific net patient revenue, total and operating margins. Acute care hospitals had an average operating margin of 7.91% in FY 2021. This was a big jump up from FY 2020. Volume 1 is general acute hospitals (2021 data); Volume 2 is Ambulatory Surgery Centers (2020 data); Vol. 3 is “non-general” rehab, psych and long-term hospitals (2020 data). By PHC4, Pennsylvania Health Care Cost Containment Council, updated June 2022.

Vermont Hospitals – 2022 and 2023 Financial Information

Detailed Vermont hospital financial comparisons showing 2020 and 2021 actual results, plus 2022 year end projected financial report. The 2023 budgets are also submitted by each hospital in VT. In addition to typical financial statement items (revenue, expense, profit, assets, liabilities, etc.), number of admissions and ER visits, staffing information, certain wait times and other operating statistics may be provided. Updated August 2022. Provided by the state of VT Green Mountain Care Board.

Virginia Hospital Outpatient Charges, Case Numbers, Patient Satisfaction

Compare hospital outpatient charges (prices) in Virginia. Consumers can view median charge (proxy for average cost) in 2019 for selected outpatient surgery by hospital, ambulatory surgery center and for the state. Includes breast surgery, hernia repair, colonoscopy, knee arthroscopy, fibroid removal, laparoscopy, gallbladder, hysterectomy, other gyne surgery, liposuction, eye-lifts or eyelid surgery, and more. Surgeries also show case numbers or volume. Each hospital report shows inpatient cases by service line, financial performance & efficiency; patient satisfaction. Must click on additional tabs to see more information. See detail and read carefully. Prepared by Virginia Health Information (VHI) using 2019 price data, service volume and financial results for 2020, and hospital patient satisfaction for 2020-2021. The prices are old; consumers can add medical inflation factor of 8.2% to guess 2022 prices. It’s nice that ambulatory surgery centers are included for many comparisons, but the average prices need to be more current. Updated 2022.

Wisconsin Hospitals PricePoint (Average Inpatient Prices)

Wisconsin PricePoint tool shows average hospital price, median charge and length of stay for common inpatient services. Full year 2021 prices are shown. Hospitalizations include maternity and newborn births, hip or knee replacement surgery, gallbladder removal, heart surgery, angioplasty, arrhythmia (irregular heartbeat), valves, cardiac cath, pacemaker, pneumonia, bipolar and other mental health, stroke, back care, asthma, COPD, rehab; kidney, heart, lung or other transplant; hysterectomy, prostate surgery, bowel surgery & more. Dates are not shown on the consumer version of the PricePoint tool. (See dates by going through the professional tool, from the Home page.)  Also shows inpatient volumes if you click on more detail. Median price for a uncomplicated vaginal delivery in 2021, with normal newborn care was just over $16,000 total (about $12,000 for mom and $4,000 for baby). From WHA Information Center, part of the Wisconsin Hospital Association WHA Information Center. Updated Apr. 2022.

Surgeon and other physician fees NOT included. Wisc. Hospital Assn. created the PricePoint System now used in other states. This version of Pricepoint has been modified to be payer-specific, so consumers can get a better idea of average cost. Gross charges (sticker price) should be the same for all patients who have identical care. Must watch a video before proceeding to see the prices; you may also need specific medical information about the procedure in order to select the price you are interested in.

Other Helpful Listings

Wisconsin – Hospital Rate Increases in 2023 and 2022

Find how much Wisconsin hospital rate increases are for 2023 and the year before (2022). When updated by the Wisconsin Hospital Association’s Information Center (October 25, 2023), increases for 2023 were averaging 5.48%. The Consumer Price Index (CPI) to date is listed as 6.5%. Many hospitals have not yet reported price increases for 2023. The average hospital price increase during 2022 for all WI hospitals was 4.71%, which was less than the most recent CPI Index for 2022 which ended at 7.0%. Within a hospital, the specific price of any individual service can be raised more or less than the average overall price increase.

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