Current Environment:

Community Benefits are investments by hospitals and Health Maintenance Organizations that further their charitable mission of addressing their communities’ health and social needs.

Each year, Boston Children’s Hospital reports to the Internal Revenue Service (IRS) and the Massachusetts Attorney General’s Office (AGO) about the amount invested by the hospital to support community health initiatives and activities. Each regulatory agency has their own guidelines for the activities, partnerships, and programs provided to the community that can be counted, or reported, as community benefits by a nonprofit hospital.

Boston Children's community benefits reported to the Internal Revenue Service (Schedule H of the Form 990)

  2020 2021 2022
Total Charity Care 155.0 193.0 272.0
Community Health Improvement Services 3.8 4.1 4.6
Health Prof Education 33.8 35.1 34.3
Subsidized Health Services 7.0 10.2 21.6
Research 17.5 24.0 13.6
Cash and In-Kind 8.1 9.0 8.7
Total 227.1 275.3 354.8
% of Total Expenses 11.56% 13.12% 14.81%
* — Amounts represented in chart are in millions.

For details on the IRS guidelines, visit www.irs.gov/forms-pubs/about-schedule-h-form-990.

 

Boston Children's community benefits reported to the Massachusetts Attorney General's Office

 

  2020 2021 2022
Advocacy 704K 705K 726K
Community Health 4.3 4.2 5.5
Community Partnerships 8.5 10.2 10.2
Safety Net 53 73 109
Corporate Sponsorship 34K 30K 37K
TOTAL COMMUNITY BENEFITS 66.1 88.1 125.2
Patient Service Revenue 1.27B 1.47B 1.58B
% of Total Patient Service Revenue 5.25% 6% 7.91%
* — Amounts represented in chart are in millions, unless otherwise noted.

For details on the Attorney General’s Office guidelines, visit www.mass.gov/nonprofit-hospital-and-hmo-community-benefits.

Read a copy of Boston Children’s FY22 report to the Attorney General here.