- Home »
- Schedule H
| Schedule H Definition of Hospital and Other Important Information |
| DISCUSSION: "Hospital" is a facility that is, or is required to be, licensed, registered, or similarly recognized by a state as a hospital. Some variations or additions to Form 990 and Schedule H that filing organizations may wish to consider: |
Schedule H does not have a designated place for a filing organization to report the total expense and percentage of total
expenses for the combination of community benefit, community building, bad debt and Medicare shortfalls. Filing organizations wishing to do so may include
this information immediately following the questions in Part VI. For example: "Our organization's combined expenses for all the reporting categories on this
Schedule amount to $X, which is X% of total expenses." |
Filing organizations, particularly multi-hospital systems that file under different EINs, may wish to provide information
about the entire system, its combined expenses, and its percentage of total expenses by appending to its filings a somewhat more in-depth Statement of
Program Service Accomplishments required under Part III of the core Form 990. This statement can describe the entire system and its combined contributions
to community benefit in descriptive and financial terms. Keep in mind that when Forms 990 are made available to the public through accessible websites
such as GuideStar, the narrative will appear in block and without punctuation, making it somewhat difficult to read. To address those shortcomings, it
might be useful to include a link to the website where the filing organization's community benefit report is found and to focus on highlights from that
report or other sources in the Program Services Accomplishments. |
Due to the specific requirements in filing the Schedule H, numbers reported on Schedule H will differ from those reported
on the Medicare Cost Report, community benefit report, and other filed numbers due to different reporting requirements. |

Schedule H does not have a designated place for a filing organization to report the total expense and percentage of total
expenses for the combination of community benefit, community building, bad debt and Medicare shortfalls. Filing organizations wishing to do so may include
this information immediately following the questions in Part VI. For example: "Our organization's combined expenses for all the reporting categories on this
Schedule amount to $X, which is X% of total expenses."