By Lown Institute

April 12, 2022

The Lown Institute Hospitals Index is the first ranking to examine meaningful community benefit spending for nonprofit hospital systems nationwide.

The Institute calculated “fair share spending” for more than 1800 hospitals across 275 nonprofit hospital systems by comparing each system’s spending on charity care and community investment to the value of its tax exemption.

Data sources were hospital tax filings from fiscal year ending 2019, the most recent year available for most hospitals. Information on hospital systems’ CARES Act grant funding and excess revenue were obtained through hospitals’ public audited financial statements.