Trends in the Provision of Community-Building Activities by Nonprofit Hospitals, 2010-2019 : Journal of Public Health Management and Practice

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Trends in the Provision of Community-Building Activities by Nonprofit Hospitals, 2010-2019

Singh, Simone R. PhD; Cronin, Cory PhD; Puro, Neeraj PhD; Franz, Berkeley PhD

Author Information

Department of Health Management and Policy, University of Michigan School of Public Health, Ann Arbor, Michigan (Dr Singh); Ohio University College of Health Sciences and Professions, Athens, Ohio (Dr Cronin); Florida Atlantic University College of Business, Boca Raton, Florida (Dr Puro); and Ohio University Heritage College of Osteopathic Medicine, Athens, Ohio (Dr Franz).

Correspondence: Simone R. Singh, PhD, Department of Health Management and Policy, University of Michigan School of Public Health, 1420 Washington Heights, M3533 SPH II, Ann Arbor, MI 48109 ([email protected]).

The authors declare that they have no conflicts of interest.

Supplemental digital content is available for this article. Direct URL citations appear in the printed text and are provided in the HTML and PDF versions of this article on the journal's Web site (http://www.JPHMP.com).

Journal of Public Health Management and Practice 29(4):p 503-506, July/August 2023. | DOI: 10.1097/PHH.0000000000001697

Abstract

As part of their annual tax report, nonprofit hospitals are asked to report their community-building activities (CBAs); yet, little is known to date about hospitals' spending on such activities. CBAs are activities that improve community health by addressing the upstream factors and social determinants that impact health. Using data from Internal Revenue Service Form 990 Schedule H, this study used descriptive statistics to examine trends in the provision of CBAs by nonprofit hospitals between 2010 and 2019. While the number of hospitals reporting any CBA spending remained relatively stable at around 60%, the share of total operating expenditures that hospitals contributed to CBAs decreased from 0.04% in 2010 to 0.02% in 2019. Despite the increasing attention paid by policy makers and the public to the contributions that hospitals make to the health of their communities, nonprofit hospitals have not made corresponding efforts to increase their spending on CBAs.

© 2023 Wolters Kluwer Health, Inc. All rights reserved.

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