Hospitals and universities on Form 990: why their numbers look different
Most of the largest nonprofits by revenue are hospital systems and universities. Their filings follow the same form as a food bank's, but the numbers read differently.
Revenue is mostly earned
Patient care, tuition, research contracts and auxiliary services (housing, dining) are program service revenue. Contributions are usually a small share of the total, so the "where $100 came from" bar is dominated by program revenue.
Fundraising is a small slice
A hospital's fundraising expense can be large in dollars but tiny as a share of billions in operating costs. That's why the scorecard shows medians by cause: comparing a hospital's fundraising share with a small charity's isn't meaningful.
Compensation from related organizations
Health systems and universities often pay executives through a parent or affiliate, which appears in Part VII, column E. Our compensation figures include it, so the total reflects what the person received across the related group.
Group structures
A health system can file separate returns for each hospital, a parent, a foundation and a physician group, each with its own EIN and page here. Schedule R of the filing lists the related organizations.
Browse health care charities or education charities.