REFERENCE · GLOSSARY
Form 990 & nonprofit hospital glossary
Plain-English definitions of the terms behind nonprofit hospital finance — what each line of the IRS Form 990 actually means.
IRS Form 990
The annual information return that most tax-exempt nonprofits must file with the IRS, disclosing finances, governance, and programs.
IRS Form 990 Schedule H
The annual community benefit report nonprofit hospitals must file with the IRS to justify their tax-exempt status.
IRS Form 990 Schedule J
The Form 990 section that itemizes how much a nonprofit's officers, directors, and key employees were paid.
NTEE Code
The IRS/NCCS classification system that assigns every U.S. nonprofit a code describing its primary purpose.
Community Benefit
The programs and unreimbursed costs a nonprofit hospital provides to its community to justify its tax exemption.
Charity Care
Free or discounted care a hospital provides to patients who cannot afford to pay, reported at cost on Schedule H.
EIN
The unique nine-digit number the IRS assigns to every organization, used to identify a nonprofit's filings.