The Connecticut Office of Health Strategy has released its fiscal year 2024 Community Benefit Summary and Analysis Report, covering community benefit programs at 23 acute care nonprofit hospitals operating in Connecticut, and is now soliciting public comment on the findings.

The report is produced annually under Connecticut General Statutes Section 19a-127k, which requires all nonprofit hospitals in Connecticut to submit annual status reports to OHS. Nonprofit hospitals must provide goods and services that benefit their communities in order to maintain exemption from federal, state, and local taxes, and the Internal Revenue Service requires them to report on these investments each year.

The FY 2024 report analyzes financial allocations from the 23 hospitals as reported to the IRS for community benefits and community-building activities. It also examines expenses related to community needs identified through Community Health Needs Assessments, which hospitals conduct every three years, and provides an overview of hospitals' financial assistance policies, which OHS describes as a critical component of community benefit.

OHS notes that the report is a compilation of information provided by hospitals that has not been independently verified. This includes what hospitals reported as a significant portion of their community benefit contributions being necessary to cover unreimbursed Medicaid costs. OHS cautions that the two measures used, IRS Form 990 Schedule H and the state's calculation of the percentage of cost of treating Medicaid patients covered by Medicaid payments, include different factors and cannot be directly compared.

The public is invited to review the full report and submit comments by visiting https://portal.ct.gov/ohs/press-room/press-releases/2025-press-releases/notice-for-public-review-and-comment-hospital-community-benefit-summary-and-analysis-report-fy-2024?language=en_US