| DISCUSSION: To calculate column (f), the net community benefit expense column (e) should be divided by the sum of the amount on Form 990,
Part IX, line 25, column (A) and the proportionate share of the total expense of all joint ventures for which the expenses have been reported in Part I of the Schedule H
(to the extent that these expenses are not already included in Form 990, Part IX, line 25, column(A)). The total expense number used for the denominator should not include
any bad debt expense. A summary of this is as follows: |
