Data Report · Updated 2026-08-26
The State of Hospital Charity Care in America (2026)
For tax year 2023, U.S. hospitals reported $29.6 billion in charity care and $50.5 billion in bad debt on CMS Worksheet S-10. Hospitals pursued about $20.9 billion more in unpaid bills than they forgave under their own financial assistance policies. This report compiles the national, state, and hospital-level numbers, with every figure traced to CMS HCRIS Worksheet S-10 cost reports, IRS Form 990 filings, or a hospital's published financial assistance policy.
Headline findings
$20.9 billion
In 2023, U.S. hospitals reported $29.6 billion in charity care versus $50.5 billion in bad debt, meaning hospitals pursued $20.9 billion more in unpaid patient bills than they forgave through financial assistance.
Source: CMS HCRIS Worksheet S-10, tax year 2023 cost-report filings (hospital-reported).
82.9%
82.9% of the 4,178 hospitals that reported on CMS Worksheet S-10 for 2023 wrote off more bad debt than charity care. Some portion of that bad debt is owed by patients who may qualify under the hospital's own financial assistance policy but never applied.
Source: CMS HCRIS Worksheet S-10, tax year 2023 cost-report filings (hospital-reported).
Five-year national trend, 2019-2023
Reported charity care rose from $26.7 billion in 2019 to $29.6 billion in 2023, while reported bad debt stayed larger than charity care in every year. Source: CMS HCRIS Worksheet S-10, tax years 2019-2023.
| Tax year | Reporting hospitals | Charity care | Bad debt | Hospitals where bad debt exceeded charity care |
|---|---|---|---|---|
| 2019 | 4,292 | $26.7 billion | $58.1 billion | 86.4% |
| 2020 | 4,283 | $27.3 billion | $55.5 billion | 85.2% |
| 2021 | 4,227 | $26.3 billion | $50.2 billion | 85.6% |
| 2022 | 4,219 | $29.0 billion | $49.5 billion | 83.0% |
| 2023 | 4,178 | $29.6 billion | $50.5 billion | 82.9% |
Source: CMS HCRIS Worksheet S-10 cost-report filings, as reported by hospitals. Dollar figures are nominal (not inflation-adjusted).
Charity care and bad debt by state, 2023
Hospital-reported 2023 totals from CMS Worksheet S-10, aggregated by state. Each state links to its charity-care hub with hospital-by-hospital financial assistance policies.
| State | Reporting hospitals | Charity care | Bad debt | Hospitals where bad debt exceeded charity care |
|---|---|---|---|---|
| Alaska | 14 | $39.2M | $77.3M | 71.4% |
| Alabama | 81 | $440.3M | $1,491.1M | 88.9% |
| Arkansas | 70 | $175.0M | $442.8M | 90.0% |
| Arizona | 65 | $439.0M | $825.9M | 89.2% |
| California | 298 | $1,648.7M | $3,077.6M | 85.6% |
| Colorado | 80 | $406.7M | $620.0M | 77.5% |
| Connecticut | 25 | $175.7M | $446.2M | 88.0% |
| District of Columbia | 6 | $50.8M | $156.9M | 100.0% |
| Delaware | 6 | $56.5M | $127.2M | 83.3% |
| Florida | 175 | $2,958.9M | $5,050.0M | 76.0% |
| Georgia | 124 | $1,938.6M | $3,198.7M | 87.1% |
| Hawaii | 20 | $16.3M | $32.2M | 85.0% |
| Iowa | 112 | $118.8M | $265.9M | 89.3% |
| Idaho | 41 | $91.4M | $271.4M | 92.7% |
| Illinois | 167 | $814.4M | $1,430.6M | 81.4% |
| Indiana | 113 | $424.0M | $1,077.9M | 90.3% |
| Kansas | 117 | $292.0M | $487.6M | 90.6% |
| Kentucky | 87 | $165.5M | $690.4M | 100.0% |
| Louisiana | 74 | $266.4M | $682.3M | 86.5% |
| Massachusetts | 56 | $357.2M | $616.5M | 96.4% |
| Maryland | 12 | $83.5M | $75.8M | 50.0% |
| Maine | 34 | $93.9M | $308.4M | 97.1% |
| Michigan | 123 | $294.8M | $1,041.6M | 92.7% |
| Minnesota | 119 | $252.8M | $426.7M | 88.2% |
| Missouri | 92 | $573.9M | $1,031.6M | 83.7% |
| Mississippi | 81 | $310.3M | $1,050.6M | 86.4% |
| Montana | 48 | $63.5M | $109.0M | 77.1% |
| North Carolina | 101 | $1,269.7M | $2,685.3M | 90.1% |
| North Dakota | 40 | $47.8M | $117.4M | 92.5% |
| Nebraska | 80 | $114.8M | $225.6M | 90.0% |
| New Hampshire | 25 | $100.0M | $202.2M | 92.0% |
| New Jersey | 60 | $1,043.8M | $1,450.9M | 70.0% |
| New Mexico | 36 | $113.7M | $232.3M | 69.4% |
| Nevada | 33 | $191.2M | $844.3M | 97.0% |
| New York | 151 | $2,052.1M | $1,569.0M | 66.2% |
| Ohio | 145 | $767.2M | $1,863.5M | 91.0% |
| Oklahoma | 102 | $319.8M | $652.8M | 96.1% |
| Oregon | 57 | $272.7M | $232.7M | 36.8% |
| Pennsylvania | 143 | $463.3M | $1,308.6M | 93.7% |
| Rhode Island | 10 | $41.3M | $101.5M | 80.0% |
| South Carolina | 52 | $708.4M | $1,542.5M | 92.3% |
| South Dakota | 53 | $59.1M | $280.1M | 84.9% |
| Tennessee | 92 | $975.7M | $1,190.1M | 79.3% |
| Texas | 353 | $6,863.0M | $7,591.8M | 57.8% |
| Utah | 45 | $234.5M | $465.9M | 82.2% |
| Virginia | 78 | $583.9M | $1,049.9M | 85.9% |
| Vermont | 14 | $21.8M | $76.9M | 100.0% |
| Washington | 82 | $445.1M | $488.2M | 61.0% |
| Wisconsin | 117 | $253.7M | $671.7M | 91.5% |
| West Virginia | 44 | $86.2M | $325.6M | 93.2% |
| Wyoming | 24 | $37.0M | $142.4M | 95.8% |
Source: CMS HCRIS Worksheet S-10, tax year 2023, aggregated across 4,177 reporting hospitals in 50 states and the District of Columbia. Figures are hospital-reported.
The promise and the performance
A hospital's financial assistance policy makes a public promise: patients below a stated income level, expressed as a percent of the Federal Poverty Level (FPL), may qualify for free care. The hospital's CMS Worksheet S-10 filing records the performance: how many dollars of care it actually reported as charity care, alongside how many dollars it reported as bad debt.
The table below places the two side by side for 345 hospitals whose published financial assistance policy states a specific free-care income threshold and whose latest cost report includes both figures. A published threshold of 200% FPL, for example, means a household at or below twice the Federal Poverty Level may qualify for free care under that policy. The hospital makes every eligibility determination.
Showing 345 of 345 hospitals. Click a column heading to sort.
| Charity care, % of expenses | Report year | ||||
|---|---|---|---|---|---|
| Abrom Kaplan Memorial HospitalKaplan, LA | Free care at or below 200% FPL | $0.1M | $0.6M | Not reported | 2023 |
| Acadia General HospitalCrowley, LA | Free care at or below 200% FPL | $0.4M | $2.1M | Not reported | 2023 |
| Adventhealth AvistaLouisville, CO | Free care at or below 100% FPL | $4.8M | $3.2M | Not reported | 2023 |
| Adventhealth CarrollwoodTampa, FL | Free care at or below 100% FPL | $10.8M | $11.3M | Not reported | 2023 |
| Adventhealth Castle RockCastle Rock, CO | Free care at or below 100% FPL | $3.0M | $3.2M | Not reported | 2023 |
| Adventhealth Daytona BeachDaytona Beach, FL | Free care at or below 100% FPL | $16.0M | $16.5M | Not reported | 2023 |
| Adventhealth Fish MemorialOrange City, FL | Free care at or below 250% FPL | $9.7M | $13.4M | Not reported | 2023 |
| Adventhealth GordonCalhoun, GA | Free care at or below 100% FPL | $10.6M | $9.7M | Not reported | 2023 |
| Adventhealth HendersonvilleHendersonville, NC | Free care at or below 100% FPL | $8.4M | $8.8M | Not reported | 2023 |
| Adventhealth LittletonLittleton, CO | Free care at or below 100% FPL | $5.7M | $3.9M | Not reported | 2023 |
| Adventhealth MurrayChatsworth, GA | Free care at or below 100% FPL | $2.4M | $4.5M | Not reported | 2023 |
| Adventhealth New Smyrna BeachNew Smyrna Beach, FL | Free care at or below 100% FPL | $6.8M | $5.3M | Not reported | 2023 |
| Adventhealth North PinellasTarpon Springs, FL | Free care at or below 100% FPL | $7.5M | $6.3M | Not reported | 2023 |
| Adventhealth OrlandoOrlando, FL | Free care at or below 100% FPL | $214.5M | $89.9M | Not reported | 2023 |
| Adventhealth Palm CoastPalm Coast, FL | Free care at or below 100% FPL | $7.5M | $8.8M | Not reported | 2023 |
| Adventhealth Palm Coast ParkwayPalm Coast, FL | Free care at or below 100% FPL | $4.2M | $1.5M | Not reported | 2024 |
| Adventhealth ParkerParker, CO | Free care at or below 100% FPL | $7.1M | $7.7M | Not reported | 2023 |
| Adventhealth PorterDenver, CO | Free care at or below 100% FPL | $6.5M | $2.7M | Not reported | 2023 |
| Adventhealth Rollins BrookLampasas, TX | Free care at or below 100% FPL | $2.1M | $1.8M | Not reported | 2023 |
| Adventhealth SebringSebring, FL | Free care at or below 100% FPL | $10.3M | $10.0M | Not reported | 2023 |
| Adventhealth Shawnee MissionShawnee Mission, KS | Free care at or below 100% FPL | $17.5M | $20.4M | Not reported | 2023 |
| Adventhealth South Overland Park, IncOverland Park, KS | Free care at or below 100% FPL | $1.5M | $2.0M | Not reported | 2023 |
| Adventhealth TampaTampa, FL | Free care at or below 100% FPL | $28.1M | $28.7M | Not reported | 2023 |
| Adventhealth WatermanTavares, FL | Free care at or below 100% FPL | $16.9M | $16.8M | Not reported | 2023 |
| Adventhealth WauchulaWauchula, FL | Free care at or below 100% FPL | $2.8M | $2.5M | Not reported | 2023 |
| Adventhealth Wesley ChapelWesley Chapel, FL | Free care at or below 100% FPL | $9.9M | $21.4M | Not reported | 2023 |
| Adventhealth ZephyrhillsZephyrhills, FL | Free care at or below 100% FPL | $9.2M | $9.5M | Not reported | 2023 |
| AdventhealthmanchesterManchester, KY | Free care at or below 250% FPL | $1.2M | $1.8M | Not reported | 2023 |
| American Fork HospitalAmerican Fork, UT | Free care at or below 250% FPL | $4.2M | $10.9M | Not reported | 2023 |
| Anmed HealthAnderson, SC | Free care at or below 200% FPL | $14.5M | $56.5M | Not reported | 2023 |
| Archbold Memorial HospitalThomasville, GA | Free care at or below 200% FPL | $21.8M | $26.3M | Not reported | 2023 |
| Ascension Genesys HospitalGrand Blanc, MI | Free care at or below 250% FPL | $2.4M | $3.2M | Not reported | 2024 |
| Ascension St John Jane PhillipsBartlesville, OK | Free care at or below 250% FPL | $3.5M | $7.4M | Not reported | 2024 |
| Ascension St John NowataNowata, OK | Free care at or below 250% FPL | $0.2M | $0.4M | Not reported | 2024 |
| Aspirus Divine Savior HospitalPortage, WI | Free care at or below 200% FPL | $0.5M | $3.0M | Not reported | 2024 |
| Aspirus Keweenaw Hospital And ClinicsLaurium, MI | Free care at or below 200% FPL | $0.4M | $1.7M | Not reported | 2024 |
| Atrium Health Floyd Polk Medical CenterCedartown, GA | Free care at or below 300% FPL | $3.3M | $10.4M | Not reported | 2023 |
| Atrium Health Navicent PeachByron, GA | Free care at or below 100% FPL | $2.0M | $4.8M | Not reported | 2023 |
| Auburn Community HospitalAuburn, NY | Free care at or below 100% FPL | $0.7M | $3.6M | Not reported | 2023 |
| Augusta HealthFishersville, VA | Free care at or below 200% FPL | $7.8M | $14.8M | Not reported | 2023 |
| Aurora Lakeland Medical CenterElkhorn, WI | Free care at or below 100% FPL | $1.5M | $4.1M | Not reported | 2023 |
| Aurora Medical CenterGrafton, WI | Free care at or below 100% FPL | $1.4M | $6.5M | Not reported | 2023 |
| Aurora Medical Center - SummitSummit, WI | Free care at or below 300% FPL | $1.2M | $4.9M | Not reported | 2023 |
| Aurora Medical Center Bay AreaMarinette, WI | Free care at or below 100% FPL | $0.9M | $5.2M | Not reported | 2023 |
| Aurora Medical Center KenoshaKenosha, WI | Free care at or below 300% FPL | $3.5M | $15.3M | Not reported | 2023 |
| Aurora Medical Ctr Manitowoc CountyTwo Rivers, WI | Free care at or below 100% FPL | $0.7M | $2.9M | Not reported | 2023 |
| Aurora Medical Ctr OshkoshOshkosh, WI | Free care at or below 300% FPL | $1.5M | $5.6M | Not reported | 2023 |
| Aurora Memorial Hospital BurlingtonBurlington, WI | Free care at or below 100% FPL | $1.2M | $4.1M | Not reported | 2023 |
| Aurora St Lukes Medical CenterMilwaukee, WI | Free care at or below 100% FPL | $22.8M | $41.1M | Not reported | 2023 |
| Banner - University Medical Center PhoenixPhoenix, AZ | Free care at or below 200% FPL | $17.2M | $17.4M | Not reported | 2023 |
| Banner - University Medical Center Tucson CampusTucson, AZ | Free care at or below 200% FPL | $14.3M | $11.6M | Not reported | 2023 |
| Banner Baywood Medical CenterMesa, AZ | Free care at or below 200% FPL | $3.6M | $4.0M | Not reported | 2023 |
| Banner Boswell Medical CenterSun City, AZ | Free care at or below 200% FPL | $3.2M | $4.7M | Not reported | 2023 |
| Banner Casa Grande Medical CenterCasa Grande, AZ | Free care at or below 200% FPL | $3.4M | $4.8M | Not reported | 2023 |
| Banner Churchill Community HospitalFallon, NV | Free care at or below 200% FPL | $1.2M | $3.0M | Not reported | 2023 |
| Banner Del E. Webb Medical CenterSun City West, AZ | Free care at or below 200% FPL | $4.0M | $7.1M | Not reported | 2023 |
| Banner Desert Medical CenterMesa, AZ | Free care at or below 200% FPL | $21.1M | $26.3M | Not reported | 2023 |
| Banner Estrella Medical CenterPhoenix, AZ | Free care at or below 200% FPL | $9.7M | $12.9M | Not reported | 2023 |
| Banner Gateway Medical CenterGilbert, AZ | Free care at or below 200% FPL | $4.9M | $10.1M | Not reported | 2023 |
| Banner Goldfield Medical CenterApache Junction, AZ | Free care at or below 200% FPL | $0.7M | $1.1M | Not reported | 2023 |
| Banner Heart HospitalMesa, AZ | Free care at or below 200% FPL | $0.8M | $1.2M | Not reported | 2023 |
| Banner Ironwood Medical CenterQueen Creek, AZ | Free care at or below 200% FPL | $2.5M | $5.4M | Not reported | 2023 |
| Banner Ocotillo Medical CenterChandler, AZ | Free care at or below 200% FPL | $1.8M | $3.7M | Not reported | 2023 |
| Banner-university Medical Center South CampusTucson, AZ | Free care at or below 200% FPL | $4.8M | $3.7M | Not reported | 2023 |
| Baptist Health LagrangeLa Grange, KY | Free care at or below 300% FPL | $1.7M | $7.5M | Not reported | 2024 |
| Baptist Health LexingtonLexington, KY | Free care at or below 300% FPL | $4.4M | $24.8M | Not reported | 2024 |
| Bayhealth Medical Center, Kent CampusDover, DE | Free care at or below 300% FPL | $12.5M | $22.2M | Not reported | 2024 |
| Bear River Valley HospitalTremonton, UT | Free care at or below 250% FPL | $0.7M | $1.8M | Not reported | 2023 |
| Betsy Johnson Regional HospitalDunn, NC | Free care at or below 200% FPL | $11.8M | $12.5M | Not reported | 2023 |
| Bitterroot Health - Daly HospitalHamilton, MT | Free care at or below 200% FPL | $0.2M | $1.4M | Not reported | 2024 |
| Bon Secours Richmond Community HospitalRichmond, VA | Free care at or below 200% FPL | $3.4M | $8.3M | Not reported | 2024 |
| Bon Secours Southampton Memorial HospitalFranklin, VA | Free care at or below 200% FPL | $0.5M | $3.2M | Not reported | 2023 |
| Brattleboro Memorial HospitalBrattleboro, VT | Free care at or below 250% FPL | $0.6M | $4.0M | Not reported | 2023 |
| Bristol HospitalBristol, CT | Free care at or below 250% FPL | $0.1M | $5.8M | Not reported | 2023 |
| Bryan Medical CenterLincoln, NE | Free care at or below 200% FPL | $21.3M | $18.7M | Not reported | 2023 |
| Calais Community HospitalCalais, ME | Free care at or below 200% FPL | $0.1M | $0.9M | Not reported | 2023 |
| Carle Health Proctor HospitalPeoria, IL | Free care at or below 200% FPL | $1.4M | $5.7M | Not reported | 2023 |
| Carle Hoopeston Regional Health CenterHoopeston, IL | Free care at or below 200% FPL | $1.3M | $3.1M | Not reported | 2023 |
| Carroll County Memorial HospitalCarrollton, KY | Free care at or below 100% FPL | $0.0M | $2.4M | Not reported | 2023 |
| Carson Tahoe Regional Medical CenterCarson City, NV | Free care at or below 250% FPL | $3.7M | $20.8M | Not reported | 2023 |
| Carthage Area Hospital, IncCarthage, NY | Free care at or below 100% FPL | $0.1M | $2.0M | Not reported | 2023 |
| Cassia Regional HospitalBurley, ID | Free care at or below 250% FPL | $2.7M | $3.4M | Not reported | 2023 |
| Caverna Memorial HospitalHorse Cave, KY | Free care at or below 200% FPL | $0.3M | $1.0M | Not reported | 2024 |
| Cedar City HospitalCedar City, UT | Free care at or below 250% FPL | $2.9M | $5.9M | Not reported | 2023 |
| Cedars-sinai Medical CenterLos Angeles, CA | Free care at or below 400% FPL | $24.3M | $12.1M | Not reported | 2024 |
| Centura Health-st Anthony HospitalLakewood, CO | Free care at or below 250% FPL | $22.1M | $15.5M | Not reported | 2024 |
| Centura Health-st Anthony North Health CampusWestminster, CO | Free care at or below 250% FPL | $15.4M | $9.3M | Not reported | 2024 |
| Chinese HospitalSan Francisco, CA | Free care at or below 100% FPL | $0.7M | $1.1M | Not reported | 2023 |
| Christus Jasper Memorial HospitalJasper, TX | Free care at or below 300% FPL | $5.7M | $2.2M | Not reported | 2024 |
| Christus Mother Frances Hospital Sulphur SpringsSulphur Springs, TX | Free care at or below 300% FPL | $8.8M | $10.6M | Not reported | 2024 |
| Christus Mother Frances Hospital- WinnsboroWinnsboro, TX | Free care at or below 300% FPL | $1.6M | $2.0M | Not reported | 2024 |
| Christus Ochsner Lake Area HospitalLake Charles, LA | Free care at or below 300% FPL | $2.7M | $1.9M | Not reported | 2024 |
| Christus Southern New MexicoAlamogordo, NM | Free care at or below 300% FPL | $2.0M | $9.8M | Not reported | 2024 |
| Chsli St Joseph HospitalBethpage, NY | Free care at or below 200% FPL | $3.4M | $5.0M | Not reported | 2023 |
| Citizens Baptist Medical CenterTalladega, AL | Free care at or below 200% FPL | $4.4M | $3.2M | Not reported | 2023 |
| Cloud County Health CenterConcordia, KS | Free care at or below 150% FPL | $0.5M | $1.0M | Not reported | 2023 |
| Columbus Regional Healthcare SystemWhiteville, NC | Free care at or below 200% FPL | $0.9M | $16.7M | Not reported | 2023 |
| Comanche County Medical CenterComanche, TX | Free care at or below 150% FPL | $1.8M | $1.0M | Not reported | 2023 |
| Community Hospital Of Anderson And Madison CountyAnderson, IN | Free care at or below 200% FPL | $2.3M | $9.1M | Not reported | 2023 |
| Community Memorial HospitalBurke, SD | Free care at or below 150% FPL | $0.0M | $0.1M | Not reported | 2023 |
| Copley Memorial HospitalAurora, IL | Free care at or below 300% FPL | $5.5M | $34.3M | Not reported | 2024 |
| Deborah Heart And Lung CenterBrowns Mills, NJ | Free care at or below 200% FPL | $3.9M | $0.2M | Not reported | 2023 |
| Dimmit Regional HospitalCarrizo Springs, TX | Free care at or below 200% FPL | $1.9M | $2.4M | Not reported | 2023 |
| Down East Community HospitalMachias, ME | Free care at or below 200% FPL | $0.2M | $3.0M | Not reported | 2023 |
| Ecu Health Bertie HospitalWindsor, NC | Free care at or below 200% FPL | $0.9M | $4.1M | Not reported | 2023 |
| Ecu Health North HospitalRoanoke Rapids, NC | Free care at or below 200% FPL | $4.7M | $8.1M | Not reported | 2023 |
| Edward HospitalNaperville, IL | Free care at or below 200% FPL | $6.2M | $26.6M | Not reported | 2023 |
| Essentia HealthFargo, ND | Free care at or below 100% FPL | $3.1M | $16.5M | Not reported | 2024 |
| Essentia Health AdaAda, MN | Free care at or below 100% FPL | $0.1M | $0.3M | Not reported | 2024 |
| Essentia Health Deer RiverDeer River, MN | Free care at or below 100% FPL | $0.2M | $1.1M | Not reported | 2024 |
| Essentia Health DuluthDuluth, MN | Free care at or below 100% FPL | $0.9M | $2.4M | Not reported | 2024 |
| Essentia Health FosstonFosston, MN | Free care at or below 100% FPL | $0.1M | $0.4M | Not reported | 2024 |
| Essentia Health Holy Trinity HospitalGraceville, MN | Free care at or below 100% FPL | $0.0M | $0.2M | Not reported | 2024 |
| Essentia Health Northern Pines Medical CenterAurora, MN | Free care at or below 100% FPL | $0.1M | $0.6M | Not reported | 2024 |
| Essentia Health SandstoneSandstone, MN | Free care at or below 100% FPL | $0.5M | $0.7M | Not reported | 2024 |
| Essentia Health St Joseph's Medical CenterBrainerd, MN | Free care at or below 100% FPL | $1.1M | $5.3M | Not reported | 2024 |
| Essentia Health St Mary's Medical CenterDuluth, MN | Free care at or below 100% FPL | $3.8M | $12.0M | Not reported | 2024 |
| Essentia Health St Marys - Detroit LakesDetroit Lakes, MN | Free care at or below 100% FPL | $0.6M | $3.3M | Not reported | 2024 |
| FairbanksIndianapolis, IN | Free care at or below 200% FPL | $0.3M | $0.8M | Not reported | 2023 |
| Fillmore Community HospitalFillmore, UT | Free care at or below 250% FPL | $0.5M | $0.6M | Not reported | 2023 |
| Flagler HospitalSaint Augustine, FL | Free care at or below 200% FPL | $4.8M | $19.8M | Not reported | 2023 |
| Flambeau HospitalPark Falls, WI | Free care at or below 200% FPL | $0.1M | $1.3M | Not reported | 2023 |
| Frio Regional HospitalPearsall, TX | Free care at or below 100% FPL | $3.6M | $2.6M | Not reported | 2023 |
| Fulton County Health CenterWauseon, OH | Free care at or below 400% FPL | $0.6M | $2.3M | Not reported | 2023 |
| Genesis HospitalZanesville, OH | Free care at or below 300% FPL | $6.4M | $31.2M | Not reported | 2023 |
| Glendive Medical CenterGlendive, MT | Free care at or below 100% FPL | $0.2M | $1.7M | Not reported | 2024 |
| Good Samaritan Hospital Medical CenterWest Islip, NY | Free care at or below 300% FPL | $21.7M | $18.3M | Not reported | 2023 |
| Good Samaritan Medical Center LlcLafayette, CO | Free care at or below 250% FPL | $2.5M | $9.4M | Not reported | 2023 |
| Grady General HospitalCairo, GA | Free care at or below 200% FPL | $3.7M | $4.1M | Not reported | 2023 |
| Gritman Medical CenterMoscow, ID | Free care at or below 400% FPL | $3.6M | $2.6M | Not reported | 2023 |
| Hays Medical CenterHays, KS | Free care at or below 130% FPL | $1.2M | $5.8M | Not reported | 2024 |
| Hca Florida Mercy HospitalPlantation, FL | Free care at or below 200% FPL | $18.4M | $24.6M | Not reported | 2024 |
| Hca Healthone Mountain RidgeThornton, CO | Free care at or below 400% FPL | $11.5M | $19.3M | Not reported | 2023 |
| Henrico Doctors' HospitalRichmond, VA | Free care at or below 200% FPL | $12.2M | $19.7M | Not reported | 2024 |
| Henry Ford Health Brighton Center For RecoveryBrighton, MI | Free care at or below 250% FPL | $0.0M | $0.5M | Not reported | 2023 |
| Henry Ford Health St John HospitalDetroit, MI | Free care at or below 250% FPL | $7.7M | $25.3M | Not reported | 2024 |
| Highlands Cashiers HospitalHighlands, NC | Free care at or below 200% FPL | $1.5M | $0.8M | Not reported | 2023 |
| Holy Cross HospitalChicago, IL | Free care at or below 200% FPL | $7.4M | $6.5M | Not reported | 2024 |
| Holy Rosary HospitalMiles City, MT | Free care at or below 250% FPL | $1.8M | $0.8M | Not reported | 2023 |
| Howard Young Medical CenterWoodruff, WI | Free care at or below 200% FPL | $1.0M | $1.1M | Not reported | 2024 |
| Insight Hospital And Medical Center ChicagoChicago, IL | Free care at or below 200% FPL | $0.9M | $0.2M | Not reported | 2023 |
| Intermountain Health Alta View HospitalSandy, UT | Free care at or below 250% FPL | $3.1M | $8.4M | Not reported | 2023 |
| Intermountain Health Delta Community HospitalDelta, UT | Free care at or below 250% FPL | $0.7M | $0.7M | Not reported | 2023 |
| Intermountain Health Garfield Memorial HospitalPanguitch, UT | Free care at or below 250% FPL | $0.7M | $0.5M | Not reported | 2023 |
| Intermountain Health Heber Valley HospitalHeber City, UT | Free care at or below 250% FPL | $1.2M | $2.7M | Not reported | 2023 |
| Intermountain Health Layton HospitalLayton, UT | Free care at or below 250% FPL | $3.0M | $7.4M | Not reported | 2023 |
| Intermountain Health Platte Valley HospitalBrighton, CO | Free care at or below 250% FPL | $2.5M | $8.2M | Not reported | 2023 |
| Intermountain Health Sanpete Valley HospitalMount Pleasant, UT | Free care at or below 250% FPL | $0.8M | $1.6M | Not reported | 2023 |
| Intermountain Health Spanish Fork HospitalSpanish Fork, UT | Free care at or below 250% FPL | $2.1M | $4.7M | Not reported | 2023 |
| Intermountain Health St Vincent Regional HospitalBillings, MT | Free care at or below 250% FPL | $7.3M | $7.2M | Not reported | 2023 |
| Intermountain Health St. Mary's Regional HospitalGrand Junction, CO | Free care at or below 250% FPL | $5.2M | $12.3M | Not reported | 2023 |
| Intermountain Health Utah Valley HospitalProvo, UT | Free care at or below 250% FPL | $16.3M | $31.2M | Not reported | 2023 |
| Intermountain Medical CenterMurray, UT | Free care at or below 250% FPL | $38.4M | $77.7M | Not reported | 2023 |
| Iredell Memorial Hospital IncStatesville, NC | Free care at or below 100% FPL | $1.1M | $22.5M | Not reported | 2023 |
| J Arthur Dosher Memorial HospitalSouthport, NC | Free care at or below 100% FPL | $0.9M | $5.7M | Not reported | 2023 |
| Jefferson Regional Medical CenterPine Bluff, AR | Free care at or below 100% FPL | $9.8M | $20.7M | Not reported | 2024 |
| John T Mather Memorial Hospital Of Port JeffersonPort Jefferson, NY | Free care at or below 200% FPL | $2.2M | $4.9M | Not reported | 2023 |
| Keck Hospital Of UscLos Angeles, CA | Free care at or below 200% FPL | $4.2M | $3.7M | Not reported | 2023 |
| Lake HealthConcord, OH | Free care at or below 250% FPL | $0.5M | $32.9M | Not reported | 2023 |
| Lake View Memorial HospitalTwo Harbors, MN | Free care at or below 200% FPL | $0.3M | $0.3M | Not reported | 2023 |
| Lakeland Hospital, St JosephSt Joseph, MI | Free care at or below 200% FPL | $3.8M | $25.3M | Not reported | 2024 |
| Langlade HospitalAntigo, WI | Free care at or below 200% FPL | $0.7M | $4.3M | Not reported | 2024 |
| Lds HospitalSalt Lake City, UT | Free care at or below 250% FPL | $11.4M | $17.2M | Not reported | 2023 |
| Lecom Medical Center And Behavioral Health PavErie, PA | Free care at or below 250% FPL | $0.8M | $2.2M | Not reported | 2024 |
| Lenox Hill HospitalNew York, NY | Free care at or below 200% FPL | $24.4M | $1.3M | Not reported | 2023 |
| LincolnhealthDamariscotta, ME | Free care at or below 200% FPL | $2.1M | $5.8M | Not reported | 2023 |
| Logan Health - WhitefishWhitefish, MT | Free care at or below 200% FPL | $0.6M | $6.7M | Not reported | 2023 |
| Logan Regional HospitalLogan, UT | Free care at or below 250% FPL | $6.5M | $9.9M | Not reported | 2023 |
| Loma Linda University Children's HospitalLoma Linda, CA | Free care at or below 200% FPL | $4.0M | $5.8M | Not reported | 2024 |
| Loma Linda University Medical CenterLoma Linda, CA | Free care at or below 400% FPL | $9.8M | $35.0M | Not reported | 2024 |
| Loma Linda University Medical Center-murrietaMurrieta, CA | Free care at or below 200% FPL | $2.4M | $11.3M | Not reported | 2024 |
| Longs Peak HospitalLongmont, CO | Free care at or below 250% FPL | $6.9M | $8.7M | Not reported | 2024 |
| Loyola Gottlieb Memorial HospitalMelrose Park, IL | Free care at or below 200% FPL | $6.6M | $3.4M | Not reported | 2024 |
| Lutheran Medical CenterWheat Ridge, CO | Free care at or below 250% FPL | $4.9M | $15.4M | Not reported | 2023 |
| M Health Fairview Woodwinds HospitalWoodbury, MN | Free care at or below 200% FPL | $2.3M | $5.4M | Not reported | 2023 |
| Main Line Hospital LankenauWynnewood, PA | Free care at or below 300% FPL | $5.7M | $18.1M | Not reported | 2024 |
| Mainehealth Maine Medical CenterPortland, ME | Free care at or below 200% FPL | $36.0M | $55.4M | Not reported | 2023 |
| Mainehealth Pen Bay HospitalRockport, ME | Free care at or below 200% FPL | $2.4M | $9.2M | Not reported | 2023 |
| Mainehealth Stephens HospitalNorway, ME | Free care at or below 200% FPL | $1.6M | $7.1M | Not reported | 2023 |
| Mainehealth Waldo HospitalBelfast, ME | Free care at or below 200% FPL | $1.4M | $6.4M | Not reported | 2023 |
| Maple Grove HospitalMaple Grove, MN | Free care at or below 200% FPL | $2.0M | $15.4M | Not reported | 2023 |
| Margaret Mary Community Hospital IncBatesville, IN | Free care at or below 200% FPL | $0.9M | $9.1M | Not reported | 2023 |
| Marshfield Medical Center - Eau ClaireEau Claire, WI | Free care at or below 200% FPL | $1.0M | $6.1M | Not reported | 2023 |
| Marshfield Medical Center - NeillsvilleNeillsville, WI | Free care at or below 200% FPL | $0.1M | $1.5M | Not reported | 2023 |
| Marshfield Medical Center - River RegionStevens Point, WI | Free care at or below 200% FPL | $0.1M | $0.9M | Not reported | 2023 |
| Mary Immaculate HospitalNewport News, VA | Free care at or below 200% FPL | $2.0M | $10.1M | Not reported | 2024 |
| Mary Rutan HospitalBellefontaine, OH | Free care at or below 400% FPL | $0.5M | $9.2M | Not reported | 2023 |
| Mckay-dee HospitalOgden, UT | Free care at or below 250% FPL | $11.6M | $24.3M | Not reported | 2023 |
| Meadville Medical CenterMeadville, PA | Free care at or below 300% FPL | $1.2M | $5.5M | Not reported | 2024 |
| Medical Center Of The RockiesLoveland, CO | Free care at or below 250% FPL | $11.3M | $16.8M | Not reported | 2024 |
| Medical City AllianceFort Worth, TX | Free care at or below 200% FPL | $16.7M | $18.7M | Not reported | 2024 |
| Medical City LewisvilleLewisville, TX | Free care at or below 200% FPL | $23.6M | $20.6M | Not reported | 2024 |
| Memorial Hospital Los BanosLos Banos, CA | Free care at or below 200% FPL | $2.0M | $6.4M | Not reported | 2023 |
| Memorialcare Saddleback Medical CenterLaguna Hills, CA | Free care at or below 250% FPL | $3.5M | $4.0M | Not reported | 2024 |
| Mercy Hospital SouthSaint Louis, MO | Free care at or below 200% FPL | $12.7M | $20.8M | Not reported | 2024 |
| Mercy Hospital WaldronWaldron, AR | Free care at or below 200% FPL | $0.5M | $1.0M | Not reported | 2024 |
| Mercy Medical CenterRockville Centre, NY | Free care at or below 300% FPL | $8.2M | $6.5M | Not reported | 2023 |
| Mercy Medical Center - Cedar RapidsCedar Rapids, IA | Free care at or below 200% FPL | $9.5M | $9.9M | Not reported | 2024 |
| Mercy Medical CtrSpringfield, MA | Free care at or below 200% FPL | $3.0M | $3.7M | Not reported | 2024 |
| Mercy Regional Medical CenterDurango, CO | Free care at or below 250% FPL | $7.2M | $4.0M | Not reported | 2024 |
| Methodist Fremont HealthFremont, NE | Free care at or below 200% FPL | $3.6M | $4.8M | Not reported | 2023 |
| Metrowest Medical CenterFramingham, MA | Free care at or below 200% FPL | $0.6M | $16.8M | Not reported | 2024 |
| Millinocket Regional HospitalMillinocket, ME | Free care at or below 100% FPL | $0.2M | $1.6M | Not reported | 2024 |
| Minnesota Valley Health Center IncLe Sueur, MN | Free care at or below 200% FPL | $0.0M | $0.6M | Not reported | 2023 |
| Missouri Delta Medical CenterSikeston, MO | Free care at or below 100% FPL | $3.1M | $9.4M | Not reported | 2023 |
| Mount Desert Island HospitalBar Harbor, ME | Free care at or below 200% FPL | $0.8M | $5.0M | Not reported | 2024 |
| Mount Sinai Medical Center Of Florida, IncMiami Beach, FL | Free care at or below 200% FPL | $19.4M | $49.5M | Not reported | 2023 |
| Mountainview Medical CenterWhite Sulphur Spring, MT | Free care at or below 150% FPL | $0.1M | $0.1M | Not reported | 2024 |
| Mt Sinai Hospital Medical CenterChicago, IL | Free care at or below 200% FPL | $14.4M | $10.8M | Not reported | 2024 |
| Musc Health Columbia Medical Center DowntownColumbia, SC | Free care at or below 300% FPL | $9.6M | $37.3M | Not reported | 2024 |
| Nazareth HospitalPhiladelphia, PA | Free care at or below 200% FPL | $4.9M | $20.7M | Not reported | 2024 |
| North Carolina Baptist HospitalWinston-salem, NC | Free care at or below 300% FPL | $40.7M | $142.4M | Not reported | 2023 |
| North Memorial Health HospitalRobbinsdale, MN | Free care at or below 200% FPL | $6.5M | $34.9M | Not reported | 2023 |
| North Shore University HospitalManhasset, NY | Free care at or below 200% FPL | $25.0M | $9.8M | Not reported | 2023 |
| Northbay Medical CenterFairfield, CA | Free care at or below 400% FPL | $6.0M | $18.0M | Not reported | 2023 |
| Northern Dutchess HospitalRhinebeck, NY | Free care at or below 200% FPL | $1.3M | $2.3M | Not reported | 2023 |
| Northern Westchester HospitalMount Kisco, NY | Free care at or below 200% FPL | $1.7M | $6.3M | Not reported | 2023 |
| Northshore University Healthsystem - Evanston HospitalEvanston, IL | Free care at or below 200% FPL | $20.2M | $29.3M | Not reported | 2023 |
| Northside HospitalAtlanta, GA | Free care at or below 300% FPL | $130.1M | $97.4M | Not reported | 2023 |
| Northside Hospital CherokeeCanton, GA | Free care at or below 300% FPL | $38.9M | $41.2M | Not reported | 2023 |
| Northside Hospital DuluthDuluth, GA | Free care at or below 300% FPL | $18.7M | $76.9M | Not reported | 2023 |
| Northside Hospital ForsythCumming, GA | Free care at or below 300% FPL | $38.9M | $41.4M | Not reported | 2023 |
| Northwest Community Hospital 1Arlington Heights, IL | Free care at or below 200% FPL | $7.2M | $20.5M | Not reported | 2023 |
| Novato Community HospitalNovato, CA | Free care at or below 200% FPL | $0.8M | $3.1M | Not reported | 2023 |
| Ns/lij Hs Huntington HospitalHuntington, NY | Free care at or below 200% FPL | $4.5M | $11.2M | Not reported | 2023 |
| Ns/lij Hs Southside HospitalBay Shore, NY | Free care at or below 200% FPL | $14.0M | $4.9M | Not reported | 2023 |
| Ochsner Laird HospitalUnion, MS | Free care at or below 200% FPL | $0.6M | $1.7M | Not reported | 2023 |
| Ochsner Medical Center AcuteNew Orleans, LA | Free care at or below 200% FPL | $20.6M | $51.7M | Not reported | 2023 |
| Ochsner Rush HospitalMeridian, MS | Free care at or below 200% FPL | $6.2M | $11.6M | Not reported | 2023 |
| Ochsner Scott RegionalMorton, MS | Free care at or below 200% FPL | $0.7M | $1.7M | Not reported | 2023 |
| Ochsner St Martin HospitalBreaux Bridge, LA | Free care at or below 200% FPL | $0.2M | $1.5M | Not reported | 2023 |
| Ochsner Stennis Memorial HospitalDe Kalb, MS | Free care at or below 200% FPL | $0.3M | $1.1M | Not reported | 2023 |
| Ochsner University Hospital And ClinicsLafayette, LA | Free care at or below 200% FPL | $8.9M | $7.7M | Not reported | 2024 |
| Ochsner Watkins HospitalQuitman, MS | Free care at or below 200% FPL | $0.3M | $1.7M | Not reported | 2023 |
| Orem Community HospitalOrem, UT | Free care at or below 250% FPL | $1.2M | $2.2M | Not reported | 2023 |
| Our Lady Of Lourdes Regional Medical Center, IncLafayette, LA | Free care at or below 275% FPL | $5.9M | $23.1M | Not reported | 2024 |
| Our Lady Of The Angels HospitalBogalusa, LA | Free care at or below 275% FPL | $1.9M | $2.3M | Not reported | 2024 |
| Our Lady Of The Lake Regional Medical CenterBaton Rouge, LA | Free care at or below 275% FPL | $27.2M | $84.7M | Not reported | 2024 |
| Palacios Community Medical CenterPalacios, TX | Free care at or below 400% FPL | $0.2M | $2.3M | Not reported | 2023 |
| Parkview Medical Center, IncPueblo, CO | Free care at or below 250% FPL | $8.8M | $2.2M | Not reported | 2024 |
| Peconic Bay Medical CenterRiverhead, NY | Free care at or below 200% FPL | $1.2M | $7.5M | Not reported | 2023 |
| Penobscot Valley HospitalLincoln, ME | Free care at or below 150% FPL | $0.2M | $1.1M | Not reported | 2023 |
| Phelps HospitalSleepy Hollow, NY | Free care at or below 200% FPL | $2.9M | $9.9M | Not reported | 2023 |
| Plainview HospitalPlainview, NY | Free care at or below 200% FPL | $3.4M | $1.5M | Not reported | 2023 |
| Pondera Medical CenterConrad, MT | Free care at or below 200% FPL | $0.0M | $0.4M | Not reported | 2023 |
| Poudre Valley HospitalFort Collins, CO | Free care at or below 250% FPL | $14.1M | $20.3M | Not reported | 2024 |
| Primary Children's HospitalSalt Lake City, UT | Free care at or below 250% FPL | $17.7M | $12.3M | Not reported | 2022 |
| Princeton Baptist Medical CenterBirmingham, AL | Free care at or below 200% FPL | $15.6M | $16.0M | Not reported | 2023 |
| Putnam Hospital CenterCarmel, NY | Free care at or below 200% FPL | $1.2M | $3.5M | Not reported | 2023 |
| Rainy Lake Medical CenterInternational Falls, MN | Free care at or below 200% FPL | $0.2M | $0.7M | Not reported | 2023 |
| Republic County HospitalBelleville, KS | Free care at or below 200% FPL | $0.3M | $0.5M | Not reported | 2023 |
| Ridgeview Medical CenterWaconia, MN | Free care at or below 200% FPL | $0.7M | $4.6M | Not reported | 2023 |
| Ridgeview Sibley Medical CenterArlington, MN | Free care at or below 200% FPL | $0.0M | $0.7M | Not reported | 2023 |
| Riverton HospitalRiverton, UT | Free care at or below 250% FPL | $4.1M | $13.7M | Not reported | 2023 |
| Rush Oak Park HospitalOak Park, IL | Free care at or below 300% FPL | $4.2M | $6.7M | Not reported | 2024 |
| Rutland Regional Medical CenterRutland, VT | Free care at or below 400% FPL | $3.0M | $5.9M | Not reported | 2023 |
| Saint Agnes HospitalBaltimore, MD | Free care at or below 250% FPL | $9.0M | $7.7M | Not reported | 2024 |
| Saint Francis Medical CenterLynwood, CA | Free care at or below 450% FPL | $1.8M | $6.7M | Not reported | 2023 |
| Saint Joseph HospitalDenver, CO | Free care at or below 250% FPL | $12.2M | $13.4M | Not reported | 2023 |
| Saint Rose Dominican Hospitals - San Martin CampusLas Vegas, NV | Free care at or below 200% FPL | $5.9M | $19.3M | Not reported | 2024 |
| San Antonio Regional HospitalUpland, CA | Free care at or below 300% FPL | $4.5M | $12.6M | Not reported | 2023 |
| Scripps Green HospitalLa Jolla, CA | Free care at or below 200% FPL | $0.7M | $4.7M | Not reported | 2023 |
| Scripps Memorial Hospital - EncinitasEncinitas, CA | Free care at or below 200% FPL | $2.8M | $8.0M | Not reported | 2023 |
| Scripps Mercy HospitalSan Diego, CA | Free care at or below 200% FPL | $14.8M | $24.6M | Not reported | 2023 |
| Sevier Valley HospitalRichfield, UT | Free care at or below 250% FPL | $1.4M | $2.1M | Not reported | 2023 |
| Shands JacksonvilleJacksonville, FL | Free care at or below 100% FPL | $77.2M | $67.7M | Not reported | 2024 |
| Shelby Baptist Medical CenterAlabaster, AL | Free care at or below 200% FPL | $11.0M | $13.8M | Not reported | 2023 |
| Sky Ridge Medical CenterLone Tree, CO | Free care at or below 250% FPL | $11.7M | $12.7M | Not reported | 2024 |
| Speare Memorial HospitalPlymouth, NH | Free care at or below 300% FPL | $0.4M | $1.2M | Not reported | 2024 |
| Springhill Medical CenterSpringhill, LA | Free care at or below 200% FPL | $0.2M | $1.4M | Not reported | 2023 |
| St Catherine Of Siena HospitalSmithtown, NY | Free care at or below 300% FPL | $3.1M | $4.6M | Not reported | 2023 |
| St Charles HospitalPort Jefferson, NY | Free care at or below 300% FPL | $3.6M | $4.2M | Not reported | 2023 |
| St Elizabeth HospitalFort Morgan, CO | Free care at or below 250% FPL | $3.0M | $0.6M | Not reported | 2024 |
| St Francis Hospital - The Heart CenterRoslyn, NY | Free care at or below 300% FPL | $9.3M | $6.5M | Not reported | 2023 |
| St James HospitalButte, MT | Free care at or below 250% FPL | $2.8M | $1.9M | Not reported | 2023 |
| St Joseph HospitalBangor, ME | Free care at or below 200% FPL | $2.5M | $8.4M | Not reported | 2023 |
| St Joseph HospitalNashua, NH | Free care at or below 200% FPL | $4.0M | $11.3M | Not reported | 2023 |
| St Joseph Regional Medical CenterLewiston, ID | Free care at or below 200% FPL | $1.6M | $4.5M | Not reported | 2024 |
| St Luke's Hospital - Anderson CampusEaston, PA | Free care at or below 300% FPL | $5.5M | $14.2M | Not reported | 2024 |
| St Luke's Hospital - Easton CampusEaston, PA | Free care at or below 300% FPL | $2.4M | $4.7M | Not reported | 2024 |
| St Luke's Miners Memorial HospitalCoaldale, PA | Free care at or below 300% FPL | $2.1M | $4.6M | Not reported | 2024 |
| St Lukes HospitalDuluth, MN | Free care at or below 100% FPL | $3.0M | $3.6M | Not reported | 2023 |
| St Lukes Hospital BethlehemBethlehem, PA | Free care at or below 300% FPL | $22.8M | $43.2M | Not reported | 2024 |
| St Mary Medical CenterLanghorne, PA | Free care at or below 200% FPL | $7.1M | $8.9M | Not reported | 2024 |
| St Mary-corwin HospitalPueblo, CO | Free care at or below 250% FPL | $4.4M | $1.4M | Not reported | 2024 |
| St Mary's Regional Medical CenterLewiston, ME | Free care at or below 200% FPL | $4.4M | $19.9M | Not reported | 2023 |
| St Thomas More HospitalCanon City, CO | Free care at or below 250% FPL | $2.9M | $0.8M | Not reported | 2024 |
| St Vincent's St ClairPell City, AL | Free care at or below 250% FPL | $2.7M | $4.3M | Not reported | 2024 |
| St. George Regional HospitalSt George, UT | Free care at or below 250% FPL | $15.0M | $31.8M | Not reported | 2023 |
| Stanly Regional Medical CenterAlbemarle, NC | Free care at or below 100% FPL | $4.2M | $13.1M | Not reported | 2023 |
| Staten Island University HospitalStaten Island, NY | Free care at or below 200% FPL | $21.1M | $10.8M | Not reported | 2023 |
| Stone County Medical CenterMountain View, AR | Free care at or below 150% FPL | $0.1M | $1.3M | Not reported | 2023 |
| Sturdy Memorial HospitalAttleboro, MA | Free care at or below 300% FPL | $2.7M | $5.2M | Not reported | 2023 |
| Sutter Amador HospitalJackson, CA | Free care at or below 200% FPL | $1.0M | $3.2M | Not reported | 2023 |
| Sutter Lakeside HospitalLakeport, CA | Free care at or below 200% FPL | $1.2M | $4.4M | Not reported | 2023 |
| Sutter Maternity & Surgery Center Of Santa CruzSanta Cruz, CA | Free care at or below 200% FPL | $0.7M | $0.8M | Not reported | 2023 |
| Sutter Roseville Medical CenterRoseville, CA | Free care at or below 200% FPL | $10.7M | $30.0M | Not reported | 2023 |
| Sutter Santa Rosa Regional HospitalSanta Rosa, CA | Free care at or below 200% FPL | $4.3M | $12.5M | Not reported | 2023 |
| Sutter Solano Medical CenterVallejo, CA | Free care at or below 200% FPL | $2.2M | $7.1M | Not reported | 2023 |
| Sutter Tracy Community HospitalTracy, CA | Free care at or below 200% FPL | $2.4M | $8.9M | Not reported | 2023 |
| Swisher Memorial HospitalTulia, TX | Free care at or below 100% FPL | $1.0M | $0.5M | Not reported | 2023 |
| Tallahassee Memorial HealthcareTallahassee, FL | Free care at or below 200% FPL | $16.3M | $164.5M | Not reported | 2023 |
| Tamarack Health Ashland Medical CenterAshland, WI | Free care at or below 100% FPL | $0.7M | $2.9M | Not reported | 2023 |
| Tamarack Health Hayward Medical CenterHayward, WI | Free care at or below 100% FPL | $0.6M | $3.0M | Not reported | 2024 |
| Tampa General HospitalTampa, FL | Free care at or below 300% FPL | $102.5M | $1.9M | Not reported | 2023 |
| Tampa General Hospital BrooksvilleBrooksville, FL | Free care at or below 300% FPL | $8.9M | $40.2M | Not reported | 2023 |
| Texas Health Huguley Hospital Fort Worth SouthFort Worth, TX | Free care at or below 100% FPL | $21.1M | $20.2M | Not reported | 2023 |
| The Medical Center (bowling Green)Bowling Green, KY | Free care at or below 200% FPL | $4.4M | $12.0M | Not reported | 2024 |
| The Medical Center At AlbanyAlbany, KY | Free care at or below 200% FPL | $0.2M | $0.5M | Not reported | 2024 |
| The Medical Center At ScottsvilleScottsville, KY | Free care at or below 200% FPL | $0.3M | $1.1M | Not reported | 2024 |
| The Outer Banks Hospital, IncNags Head, NC | Free care at or below 200% FPL | $2.0M | $12.0M | Not reported | 2023 |
| Transylvania Regional Hospital, IncBrevard, NC | Free care at or below 200% FPL | $3.1M | $3.1M | Not reported | 2023 |
| Uc San Diego Health Hillcrest - Hillcrest Med CtrSan Diego, CA | Free care at or below 100% FPL | $24.7M | $73.2M | Not reported | 2024 |
| Uchealth Grandview HospitalColorado Springs, CO | Free care at or below 250% FPL | $1.8M | $2.5M | Not reported | 2024 |
| Uchealth Greeley HospitalGreeley, CO | Free care at or below 250% FPL | $7.6M | $8.3M | Not reported | 2024 |
| Uchealth Highlands Ranch HospitalHighlands Ranch, CO | Free care at or below 250% FPL | $6.0M | $6.0M | Not reported | 2024 |
| Uchealth Pikes Peak Regional HospitalWoodland Park, CO | Free care at or below 250% FPL | $0.9M | $1.4M | Not reported | 2024 |
| Uchealth Yampa Valley Medical CenterSteamboat Springs, CO | Free care at or below 250% FPL | $2.7M | $4.4M | Not reported | 2023 |
| Uchicago Medicine Adventhealth BolingbrookBolingbrook, IL | Free care at or below 100% FPL | $11.1M | $3.7M | Not reported | 2023 |
| Uchicago Medicine Adventhealth La GrangeLa Grange, IL | Free care at or below 100% FPL | $5.6M | $2.2M | Not reported | 2023 |
| Ucsf Health Saint Francis HospitalSan Francisco, CA | Free care at or below 400% FPL | $8.7M | $5.3M | Not reported | 2023 |
| Ucsf Health St. Mary's HospitalSan Francisco, CA | Free care at or below 400% FPL | $6.6M | $5.5M | Not reported | 2024 |
| Uf Health Leesburg HospitalLeesburg, FL | Free care at or below 200% FPL | $8.2M | $14.4M | Not reported | 2024 |
| Uf Health Shands HospitalGainesville, FL | Free care at or below 100% FPL | $74.2M | $121.1M | Not reported | 2024 |
| United Regional Health Care SystemWichita Falls, TX | Free care at or below 100% FPL | $26.7M | $35.2M | Not reported | 2023 |
| Upmc AltoonaAltoona, PA | Free care at or below 300% FPL | $5.0M | $14.4M | Not reported | 2024 |
| Upmc CarlisleCarlisle, PA | Free care at or below 300% FPL | $2.3M | $4.5M | Not reported | 2024 |
| Upmc GreeneWaynesburg, PA | Free care at or below 300% FPL | $0.0M | $1.2M | Not reported | 2024 |
| Upmc HanoverHanover, PA | Free care at or below 300% FPL | $2.6M | $6.3M | Not reported | 2024 |
| Upmc JamesonNew Castle, PA | Free care at or below 300% FPL | $2.0M | $4.7M | Not reported | 2024 |
| Upmc MuncyMuncy, PA | Free care at or below 300% FPL | $0.7M | $3.2M | Not reported | 2024 |
| Upmc Pinnacle HospitalsHarrisburg, PA | Free care at or below 300% FPL | $15.6M | $25.8M | Not reported | 2024 |
| Upmc SomersetSomerset, PA | Free care at or below 300% FPL | $0.6M | $2.7M | Not reported | 2024 |
| Upmc WellsboroWellsboro, PA | Free care at or below 300% FPL | $1.4M | $4.8M | Not reported | 2024 |
| Upmc WilliamsportWilliamsport, PA | Free care at or below 300% FPL | $5.2M | $16.7M | Not reported | 2024 |
| Usc Arcadia HospitalArcadia, CA | Free care at or below 200% FPL | $2.6M | $6.7M | Not reported | 2023 |
| Usc Verdugo Hills HospitalGlendale, CA | Free care at or below 200% FPL | $1.9M | $2.0M | Not reported | 2024 |
| Vassar Brothers Medical CenterPoughkeepsie, NY | Free care at or below 200% FPL | $6.7M | $10.5M | Not reported | 2023 |
| Vidant Roanoke Chowan HospitalAhoskie, NC | Free care at or below 200% FPL | $3.7M | $6.5M | Not reported | 2023 |
| Villages Regional Hospital, TheThe Villages, FL | Free care at or below 200% FPL | $4.1M | $12.5M | Not reported | 2024 |
| Warren General HospitalWarren, PA | Free care at or below 200% FPL | $0.4M | $1.5M | Not reported | 2024 |
| Washington Hospital, TheWashington, PA | Free care at or below 100% FPL | $0.4M | $8.2M | Not reported | 2024 |
| West Allis Memorial HospitalWest Allis, WI | Free care at or below 100% FPL | $3.4M | $10.1M | Not reported | 2023 |
| White River Medical CenterBatesville, AR | Free care at or below 150% FPL | $2.3M | $10.4M | Not reported | 2023 |
| Wyandotte Hospital And Medical CenterWyandotte, MI | Free care at or below 250% FPL | $8.1M | $4.5M | Not reported | 2023 |
Note on reading this table
Charity care and bad debt figures are as reported by each hospital to CMS on Worksheet S-10 of its Medicare cost report, for the most recent year available (2022-2024). Free-care thresholds are as published in each hospital's financial assistance policy at the time of our review. Neither figure is audited by FairVisitHealth. A hospital's charity care as a percent of operating expenses is shown only where the cost report allowed the ratio to be computed. The two columns measure different things and a difference between them is not, by itself, evidence of any violation: eligibility depends on individual applications, and hospitals make all eligibility determinations.
Who is required to offer financial assistance?
Federal requirements under IRS Section 501(r) apply only to nonprofit hospitals, as a condition of federal tax exemption. Those requirements include maintaining a written financial assistance policy, accepting applications for at least 240 days after the first post-discharge billing statement, and limits on extraordinary collection actions before eligibility is checked.
Many public and for-profit hospitals also maintain financial assistance policies, and in some states charity care is required by state law for all hospitals regardless of ownership. A patient at any hospital may qualify under that hospital's published policy; the hospital makes the eligibility determination. Our state hubs summarize where state law adds protections beyond the federal baseline.
Sources: Internal Revenue Code Section 501(r) and implementing regulations (26 CFR 1.501(r)); state hospital financial assistance statutes as summarized on our state hub pages.
Questions this data answers
How much charity care did U.S. hospitals provide in 2023?
Hospitals filing CMS Medicare cost reports reported $29.6 billion in charity care for tax year 2023, across 4,178 reporting hospitals. Source: CMS HCRIS Worksheet S-10, hospital-reported cost-report filings.
What is the difference between charity care and bad debt?
Charity care is care a hospital wrote off under its financial assistance policy, meaning the hospital decided the patient qualified for free or discounted care and did not pursue the bill. Bad debt is billed care the hospital pursued for payment and then wrote off as uncollectible, often after billing statements or collection activity. On CMS Worksheet S-10 hospitals report the two separately. In 2023 hospitals reported $29.6 billion in charity care and $50.5 billion in bad debt, so about $20.9 billion more in unpaid bills was pursued than was forgiven. Source: CMS HCRIS Worksheet S-10.
Do most hospitals write off more bad debt than charity care?
Yes, as reported to CMS. In tax year 2023, 82.9% of the 4,178 hospitals reporting on CMS Worksheet S-10 reported more bad debt than charity care. That share has been above 82% in every year from 2019 through 2023. Source: CMS HCRIS Worksheet S-10.
Do for-profit and public hospitals have to offer charity care?
Federal IRS Section 501(r) requirements, including the written financial assistance policy, the 240-day application window, and limits on extraordinary collection actions, apply only to nonprofit hospitals as a condition of tax exemption. Many public and for-profit hospitals also maintain financial assistance policies, and in some states charity care is required by state law for all hospitals. Patients may qualify under a hospital's published policy regardless of ownership type; each hospital makes its own eligibility determination. Sources: Internal Revenue Code Section 501(r); state hospital financial assistance statutes.
Methodology and sources
CMS HCRIS Worksheet S-10
National, state, and hospital-level charity care and bad debt figures come from Worksheet S-10 of the Medicare cost report, published by CMS in the Healthcare Cost Report Information System (HCRIS). Figures are reported by each hospital and cover tax years 2019 through 2023 nationally; hospital-level rows use each hospital's most recent available filing (2022-2024). Dollar amounts are nominal.
IRS Form 990, Schedule H
For nonprofit hospitals, IRS Form 990 Schedule H filings provide the community-benefit context in which charity care is reported to the IRS, and inform how we describe nonprofit obligations under Section 501(r).
Published financial assistance policies
Free-care income thresholds are taken from each hospital's published financial assistance policy (FAP) page or policy document. Each hospital profile in our directory records the date the policy was last reviewed by our team; policies change, and the hospital's current published policy always controls.
What we do not do
All figures are as reported by hospitals to CMS and the IRS, or as published by hospitals in their own policies. FairVisitHealth does not audit these figures. This report presents reported data side by side; it does not allege noncompliance by any hospital. Eligibility for financial assistance is determined solely by each hospital.
Machine-readable copy of the underlying policy dataset: /data/charity-care-policies.json. Report data generated 2026-08-26.
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