Hospital finances
Non-profit hospitals: charity care next to what they earn
Updated November 11, 2026
Non-profit hospitals pay no income or property tax. In return they are expected to benefit their communities, and free or discounted care for patients who cannot pay, called charity care, is the most direct way. Each hospital reports its cost to Medicare every year. Here it is as a share of all the hospital's costs, next to what the hospital earned.
- 0.4%–1.3%
- 1.3%–1.8%
- 1.8%–2.5%
- 2.5%–3.4%
- 3.4%–7.8%
State differences are large and mostly about who is uninsured. Where Medicaid covers more low-income adults, fewer patients need charity care; where it doesn't, hospitals give more of it.
The 25 non-profit hospitals giving the most charity care, as a share of costs (100 beds or more)
| # | Hospital | City | State | Charity care, share of costs | Charity care | Net income |
|---|---|---|---|---|---|---|
| 1 | Dell Seton Med Center at the University of Tx | Austin | TX | 34.7% | $139.2M | $14.3M |
| 2 | Queens Hospital Center | Jamaica | NY | 25.4% | $152.1M | −$98.9M |
| 3 | Bergen New Bridge Medical Center | Paramus | NJ | 25.1% | $62.2M | $6.6M |
| 4 | Ascension Seton Hays | Kyle | TX | 18.1% | $40.0M | $30.8M |
| 5 | Grady Memorial Hospital | Atlanta | GA | 16.7% | $279.6M | $257.1M |
| 6 | Medical City Alliance | Fort Worth | TX | 15.3% | $22.2M | $66.8M |
| 7 | Capital Health Regional Medical Center | Trenton | NJ | 14.9% | $51.4M | $2.4M |
| 8 | South Brooklyn Health | Brooklyn | NY | 14.9% | $98.6M | $218.2M |
| 9 | HCA Healthone Mountain Ridge | Thornton | CO | 14.8% | $25.8M | $30.1M |
| 10 | Christus Spohn Hospital Corpus Christi | Corpus Christi | TX | 14.4% | $103.6M | $23.0M |
| 11 | Baylor Scott & White Medical Center at Irving | Irving | TX | 13.9% | $35.1M | $80.9M |
| 12 | Methodist Charlton Medical Center | Dallas | TX | 13.6% | $43.8M | $3.7M |
| 13 | Palisades Medical Center | North Bergen | NJ | 13.3% | $24.1M | −$3.5M |
| 14 | Ascension Seton Medical Center Austin | Austin | TX | 13.3% | $85.1M | $87.1M |
| 15 | Medical City Lewisville | Lewisville | TX | 13.1% | $19.9M | $38.0M |
| 16 | Homestead Hospital | Homestead | FL | 13.0% | $35.2M | −$6.3M |
| 17 | Piedmont Cartersville Medical Center | Cartersville | GA | 13.0% | $24.2M | $31.3M |
| 18 | Tristar Skyline Medical Center | Nashville | TN | 12.9% | $36.6M | $135.3M |
| 19 | The Corpus Christi Medical Center | Corpus Christi | TX | 11.6% | $42.2M | $161.9M |
| 20 | University Medical Center New Orleans | New Orleans | LA | 11.4% | $72.2M | −$71.6M |
| 21 | Mt Sinai Hospital Medical Center | Chicago | IL | 11.3% | $36.6M | −$41.4M |
| 22 | Southern Regional Medical Center | Riverdale | GA | 11.3% | $13.8M | $10.9M |
| 23 | Orlando Health Bayfront Hospital | Saint Petersburg | FL | 11.1% | $40.8M | $44.6M |
| 24 | Ascension Seton Williamson | Round Rock | TX | 10.8% | $24.5M | $29.7M |
| 25 | Christus Southeast Texas- St Elizabeth | Beaumont | TX | 10.7% | $42.7M | $17.2M |
The 25 non-profit hospitals with the highest net income, and their charity care
| # | Hospital | City | State | Charity care, share of costs | Charity care | Net income |
|---|---|---|---|---|---|---|
| 1 | AdventHealth Orlando | Orlando | FL | 5.6% | $268.9M | $1.6B |
| 2 | New York-Presbyterian Hospital | New York | NY | 1.4% | $111.4M | $1.6B |
| 3 | Ns/Lij Hs Huntington Hospital | Huntington | NY | 0.8% | $3.3M | $1.3B |
| 4 | Mayo Clinic Hospital Rochester | Rochester | MN | 1.0% | $33.1M | $1.2B |
| 5 | Stanford Health Care | Stanford | CA | 0.4% | $19.6M | $1.2B |
| 6 | Indiana University Health | Indianapolis | IN | 2.5% | $82.9M | $1.2B |
| 7 | Inova Fairfax Hospital | Falls Church | VA | 3.7% | $87.7M | $947.9M |
| 8 | Baylor University Medical Center | Dallas | TX | 7.3% | $85.0M | $779.4M |
| 9 | Nyu Langone Hospitals | New York | NY | 3.6% | $283.3M | $779.0M |
| 10 | Baptist Health Medical Center - Jacksonville | Jacksonville | FL | 7.2% | $129.9M | $718.5M |
| 11 | Willis Knighton Medical Center | Shreveport | LA | 2.1% | $19.5M | $695.3M |
| 12 | Cedars-Sinai Medical Center | Los Angeles | CA | 2.1% | $67.8M | $660.9M |
| 13 | Lehigh Valley Hospital | Allentown | PA | 1.4% | $31.0M | $592.5M |
| 14 | Baptist Hospital of Miami | Miami | FL | 1.7% | $27.5M | $548.0M |
| 15 | Spectrum Health | Grand Rapids | MI | 0.8% | $15.7M | $525.4M |
| 16 | Ochsner Medical Center Acute | New Orleans | LA | 1.6% | $32.4M | $511.4M |
| 17 | Emory University Hospital Midtown | Atlanta | GA | 2.4% | $37.8M | $496.4M |
| 18 | Northside Hospital | Atlanta | GA | 5.7% | $135.5M | $492.5M |
| 19 | Morristown Medical Center | Morristown | NJ | 1.5% | $27.0M | $486.1M |
| 20 | Our Lady of the Lake Regional Medical Center | Baton Rouge | LA | 3.2% | $36.0M | $467.8M |
| 21 | Saint Francis Hospital, Inc | Tulsa | OK | 4.3% | $50.1M | $458.7M |
| 22 | Orlando Health | Orlando | FL | 8.0% | $215.0M | $438.2M |
| 23 | Tampa General Hospital | Tampa | FL | 5.6% | $118.6M | $437.5M |
| 24 | Vanderbilt University Medical Center | Nashville | TN | 3.8% | $138.3M | $429.7M |
| 25 | Wellspan York Hospital | York | PA | 0.9% | $10.6M | $428.8M |
Sources: CMS hospital cost reports (HCRIS), 2024: cost of charity care and total costs, general (acute care) hospitals. Net income is from all sources, including investments. Shares above 50% are left out as reporting errors. Charity care is one part of community benefit; hospitals also report unpaid Medicaid costs, training and research elsewhere. How the numbers work.