AHA Schedule H Project: 2020 Tax Year Benchmark Report

The AHA, assisted by Ernst & Young LLP (EY), 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 Candid to create a file of all Schedule H forms electronically submitted by hospitals to the IRS for the most recently completed tax year, 2020. Using the Candid database, as well as AHA annual survey data, the AHA can now provide benchmark reports to all tax-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.

Download the full report here.

Benchmarking

This benchmark report will enable a tax-exempt hospital or system to compare its community benefit reporting on Schedule H with selected benchmark groupings of other tax-exempt hospitals. It is based on data reported to the IRS by over 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 2,288 Schedule H forms filed by tax-exempt hospitals, AHA identified 1,849 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. Please select from the hospital types listed below:

See Appendix A for definitions.

Schedule H Data: Data was extracted from the following sections of the 2020 990 Schedule H form: