The Top 100 Hospital Filers Have More Revenue and Assets Than the Other 945

Total Revenue, Functional Expenses, Assets, and Liabilities for Nonprofit Hospital Filers, 2024 IRS Form 990 E-File Data

Tax Foundation grouped nonprofit hospital filers in tax year 2024 IRS Form 990 data into health systems under common control, using the related organizations each filer reports on Schedule R, hospital ownership data from the Centers for Medicare & Medicaid Services (CMS), and hand corrections checked against the Agency for Healthcare Research and Quality's Compendium of US Health Systems. This process combined 2,271 individual Form 990 filers into 1,045 systems. Most systems (792) consist of a single filer. Of the 253 systems with more than one filer, the median number of filers combined was three, and the range was two to 72. Figures sum the filers' returns and do not remove payments between members of the same system. Eight universities that operate hospitals are excluded because their returns cover the entire university.
Source: IRS, Form 990 E-File Data, Tax Year 2024; IRS Statistics of Income, Exempt Organizations Data; CMS, Hospital All Owners Data; Tax Foundation calculations. Accessed Oct. 20, 2026.
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