Community Benefits Contributions | Overview
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 benefits and community health efforts. Each regulatory agency has guidelines for what counts and can be reported as the activities, benefits, and programs provided to the public, also referred to as community benefits, by a nonprofit hospital.
Boston Children's community benefits reported to the Internal Revenue Service
| FY17 | FY18 | FY19 | |
|---|---|---|---|
| Total Charity Care | 127.7 | 145.7 | 155.1 |
| Community Health Improvement Services | 5.8 | 5.9 | 5.7 |
| Health Professional Education | 32.2 | 35.9 | 33.8 |
| Subsidized Health Services | 5.6 | 3.2 | 7.0 |
| Research | 11.9 | 19.2 | 17.5 |
| Cash and In-Kind Contributions | 1.7 | 1.7 | 8.1 |
| TOTAL | 184.9 | 211.8 | 227.1 |
| Percentage of Total Expenses | 10.45% | 11.30% | 11.56% |
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
| FY19 | FY20 | |
|---|---|---|
| Chronic Disease | 496K | 834K |
| Housing/Homelessness | 1.02 | 995K |
| Mental Health | 6.86 | 6.97 |
| Additional Needs | 43.16 | 48.32 |
| Total Charity Care (AG Defined) | 11.431 | 9.504 |
| TOTAL | 62.9 | 66.6 |
| Patient Service Revenue | 1.4B | 1.27B |
| Percentage of Total Patient Service Revenue | 4.51% | 5.25% |
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 FY19 report to the Attorney General here.