The Lown Institute’s 2024-25 fair share analysis of 2,425 nonprofit hospitals found that only 20% had a fair share surplus, meaning that a hospital’s spending on its community exceeded the value of its tax exemption. All hospitals and systems that had a fair share surplus are considered Top Hospitals/Systems by the Lown Institute and are listed below.
The following hospitals have been named a Top Hospital for Fair Share Spending by the Lown Institute. Each of these hospitals had a fair share surplus in Lown’s 2024-25 analysis, which means their spending on financial assistance and community investment exceeded the estimated value of their tax exemption.
Data is sourced from IRS Form 990 for fiscal year ending 2021. Only private nonprofit hospitals with available IRS tax filings for 2021 are included. Hospitals are listed alphabetically by state and then by name.
| Name | State | City | Fair Share Spending |
| South Peninsula Hospital | AK | Homer | $12,733,000 |
| North Mississippi Medical Center – Hamilton | AL | Hamilton | $85,000 |
| Northeast Alabama Regional Medical Center | AL | Anniston | $9,563,000 |
| Drew Memorial Hospital | AR | Monticello | $709,000 |
| Jefferson Regional Medical Center | AR | Pine Bluff | $2,435,000 |
| Johnson Regional Medical Center | AR | Clarksville | $563,000 |
| Saline Memorial Hospital | AR | Benton | $159,000 |
| Cobre Valley Regional Medical Center | AZ | Globe | $1,344,000 |
| Copper Queen Community Hospital | AZ | Bisbee | $60,000 |
| HonorHealth Deer Valley Medical Center | AZ | Phoenix | $1,523,000 |
| HonorHealth John C. Lincoln Medical Center | AZ | Phoenix | $1,984,000 |
| HonorHealth Scottsdale Osborn Medical Center | AZ | Scottsdale | $1,658,000 |
| HonorHealth Scottsdale Shea Medical Center | AZ | Scottsdale | $1,124,000 |
| HonorHealth Scottsdale Thompson Peak Medical Center | AZ | Scottsdale | $365,000 |
| HonorHealth Sonoran Crossing Medical Center | AZ | Phoenix | $272,000 |
| La Paz Regional Hospital | AZ | Parker | $1,587,000 |
| Little Colorado Medical Center | AZ | Winslow | $384,000 |
| Summit Healthcare Regional Medical Center | AZ | Show Low | $158,607,000 |
| White Mountain Regional Medical Center | AZ | Springerville | $809,000 |
| Yavapai Regional Medical Center West | AZ | Prescott | $2,416,000 |
| Adventist Health and Rideout | CA | Marysville | $4,768,000 |
| Adventist Health St. Helena | CA | Saint Helena | $3,179,000 |
| Adventist Health Tulare | CA | Tulare | $1,017,000 |
| Community Memorial Hospital | CA | Ojai | $146,000 |
| Community Memorial Hospital | CA | Ventura | $3,654,000 |
| Marin General Hospital | CA | Greenbrae | $1,293,000 |
| Martin Luther King, Jr. Community Hospital | CA | Los Angeles | $13,782,000 |
| San Gorgonio Memorial Hospital | CA | Banning | $2,401,000 |
| Santa Ynez Valley Cottage Hospital | CA | Solvang | $667,000 |
| Sutter Coast Hospital | CA | Crescent City | $1,297,000 |
| Colorado Canyons Hospital and Medical Center | CO | Fruita | $2,348,000 |
| Mt. San Rafael Hospital | CO | Trinidad | $1,197,000 |
| Southwest Memorial Hospital | CO | Cortez | $159,000 |
| St. Marys Medical Center | CO | Grand Junction | $3,468,000 |
| UCHealth Greeley Hospital | CO | Greeley | $11,878,000 |
| UCHealth Medical Center of the Rockies | CO | Loveland | $38,251,000 |
| UCHealth Poudre Valley Hospital | CO | Fort Collins | $17,409,000 |
| Bristol Hospital | CT | Bristol | $4,766,000 |
| Greenwich Hospital | CT | Greenwich | $2,581,000 |
| Lawrence & Memorial Hospital | CT | New London | $684,000 |
| Middlesex Hospital | CT | Middletown | $800,000 |
| Howard University Hospital | DC | Washington | $42,073,000 |
| Bayhealth Hospital, Kent Campus | DE | Dover | $1,758,000 |
| Bayhealth Hospital, Sussex Campus | DE | Milford | $780,000 |
| Beebe Medical Center | DE | Lewes | $14,522,000 |
| Cape Canaveral Hospital | FL | Cocoa Beach | $1,137,000 |
| Ed Fraser Memorial Hospital | FL | Macclenny | $593,000 |
| Holmes Regional Medical Center | FL | Melbourne | $3,372,000 |
| Lakeland Regional Medical Center | FL | Lakeland | $193,786,000 |
| Mount Sinai Medical Center | FL | Miami Beach | $27,565,000 |
| Orlando Health – Health Central Hospital | FL | Ocoee | $4,942,000 |
| Orlando Health South Lake Hospital | FL | Clermont | $1,618,000 |
| Palm Bay Hospital | FL | Palm Bay | $1,041,000 |
| Tallahassee Memorial Hospital | FL | Tallahassee | $6,743,000 |
| AdventHealth Gordon | GA | Calhoun | $1,507,000 |
| AdventHealth Murray | GA | Chatsworth | $448,000 |
| Archbold Medical Center | GA | Thomasville | $12,433,000 |
| Atrium Health Navicent Peach | GA | Byron | $348,000 |
| Crisp Regional Hospital | GA | Cordele | $3,532,000 |
| Emory University Hospital | GA | Atlanta | $42,922,000 |
| Emory University Hospital Midtown | GA | Atlanta | $43,707,000 |
| Evans Memorial Hospital | GA | Claxton | $211,000 |
| Grady General Hospital | GA | Cairo | $1,379,000 |
| Grady Memorial Hospital | GA | Atlanta | $71,266,000 |
| Phoebe Sumter Medical Center | GA | Americus | $699,000 |
| Piedmont Athens Regional | GA | Athens | $4,592,000 |
| Piedmont Mountainside | GA | Jasper | $248,000 |
| Tift Regional Medical Center | GA | Tifton | $547,000 |
| Upson Regional Medical Center | GA | Thomaston | $5,898,000 |
| Wellstar Cobb Hospital | GA | Austell | $17,808,000 |
| Wellstar Douglas Hospital | GA | Douglasville | $8,123,000 |
| Wellstar Kennestone Hospital | GA | Marietta | $28,461,000 |
| Wellstar North Fulton Hospital | GA | Roswell | $9,040,000 |
| Wellstar Paulding Hospital | GA | Hiram | $6,239,000 |
| Wellstar Spaulding Medical Center | GA | Griffin | $6,823,000 |
| Wellstar West Georgia Medical Center | GA | Lagrange | $8,622,000 |
| Kuakini Medical Center | HI | Honolulu | $8,685,000 |
| Avera Holy Family Hospital | IA | Estherville | $1,175,000 |
| CHI Health – Mercy Corning | IA | Corning | $608,000 |
| Gundersen Palmer Lutheran Hospital | IA | West Union | $2,800,000 |
| MercyOne Elkader Medical Center | IA | Elkader | $483,000 |
| Pella Regional Health Center | IA | Pella | $7,757,000 |
| St. Anthony Regional Hospital & Nursing Home | IA | Carroll | $1,107,000 |
| UnityPoint Health – Allen Hospital | IA | Waterloo | $1,193,000 |
| Cassia Regional Hospital | ID | Burley | $2,288,000 |
| Carle Richland Memorial Hospital | IL | Olney | $3,713,000 |
| Carlinville Area Hospital | IL | Carlinville | $3,304,000 |
| Decatur Memorial Hospital | IL | Decatur | $4,094,000 |
| Gibson Community Hospital | IL | Gibson City | $2,217,000 |
| Holy Cross Hospital | IL | Chicago | $4,042,000 |
| Illinois Valley Community Hospital | IL | Peru | $197,000 |
| Jackson Park Hospital | IL | Chicago | $3,286,000 |
| Lincoln Memorial Hospital | IL | Lincoln | $603,000 |
| Marshall Browning Hospital | IL | Du Quoin | $4,510,000 |
| Memorial Hospital | IL | Carthage | $2,788,000 |
| Mercyhealth Hospital and Medical Center – Harvard | IL | Harvard | $1,884,000 |
| Mount Sinai Hospital | IL | Chicago | $67,301,000 |
| Riverside Medical Center | IL | Kankakee | $12,428,000 |
| Rochelle Community Hospital | IL | Rochelle | $2,923,000 |
| Saint Anthony Hospital | IL | Chicago | $3,386,000 |
| Springfield Memorial Hospital | IL | Springfield | $10,372,000 |
| St. Bernard Hospital | IL | Chicago | $9,782,000 |
| Taylorville Memorial Hospital | IL | Taylorville | $507,000 |
| Baptist Health Floyd | IN | New Albany | $3,773,000 |
| Community Hospital of Bremen | IN | Bremen | $278,000 |
| Goshen General Hospital | IN | Goshen | $11,021,000 |
| IU Health Tipton Hospital | IN | Tipton | $1,247,000 |
| Margaret Mary Health | IN | Batesville | $4,181,000 |
| Parkview Huntington Hospital | IN | Huntington | $1,077,000 |
| Parkview Lagrange Hospital | IN | Lagrange | $511,000 |
| Parkview Noble Hospital | IN | Kendallville | $332,000 |
| Parkview Whitley Hospital | IN | Columbia City | $705,000 |
| Anderson County Hospital | KS | Garnett | $259,000 |
| Clara Barton Hospital | KS | Hoisington | $339,000 |
| Cloud County Health Center | KS | Concordia | $2,221,000 |
| Coffeyville Regional Medical Center | KS | Coffeyville | $2,698,000 |
| Community Hospital, Onaga and St. Marys Campus | KS | Onaga | $1,082,000 |
| Greeley County Health Services | KS | Tribune | $142,000 |
| Lindsborg Community Hospital | KS | Lindsborg | $2,084,000 |
| Mercy Hospital | KS | Moundridge | $102,000 |
| Miami County Medical Center | KS | Paola | $3,000 |
| Pawnee Valley Community Hospital | KS | Larned | $636,000 |
| Salina Regional Health Center | KS | Salina | $15,157,000 |
| Southwest Medical Center | KS | Liberal | $4,322,000 |
| William Newton Hospital | KS | Winfield | $1,400,000 |
| Baptist Health Corbin | KY | Corbin | $1,609,000 |
| Baptist Health Deaconess Madisonville | KY | Madisonville | $17,997,000 |
| Baptist Health Hardin | KY | Elizabethtown | $3,492,000 |
| Baptist Health La Grange | KY | La Grange | $763,000 |
| Baptist Health Lexington | KY | Lexington | $3,410,000 |
| Baptist Health Louisville | KY | Louisville | $3,412,000 |
| Baptist Health Paducah | KY | Paducah | $2,284,000 |
| Baptist Health Richmond | KY | Richmond | $1,274,000 |
| Baton Rouge General Medical Center | LA | Baton Rouge | $9,241,000 |
| Baystate Wing Hospital | MA | Palmer | $3,816,000 |
| Beth Israel Deaconess Hospital – Needham | MA | Needham | $2,180,000 |
| Beth Israel Deaconess Hospital – Plymouth | MA | Plymouth | $3,793,000 |
| Beth Israel Deaconess Hospital-Milton | MA | Milton | $12,879,000 |
| Beverly Hospital | MA | Beverly | $15,798,000 |
| Cape Cod Hospital | MA | Hyannis | $7,758,000 |
| Falmouth Hospital | MA | Falmouth | $1,667,000 |
| Lahey Hospital & Medical Center | MA | Burlington | $38,388,000 |
| Milford Regional Medical Center | MA | Milford | $2,502,000 |
| Winchester Hospital | MA | Winchester | $7,067,000 |
| Adventist HealthCare Fort Washington Medical Center | MD | Fort Washington | $58,000 |
| Adventist Healthcare Shady Grove Medical Center | MD | Rockville | $1,782,000 |
| Adventist HealthCare White Oak Medical Center | MD | Silver Spring | $1,271,000 |
| Ascension Saint Agnes Hospital | MD | Baltimore | $7,399,000 |
| Calverthealth Medical Center | MD | Prince Frederick | $11,683,000 |
| Carroll Hospital | MD | Westminster | $3,569,000 |
| Frederick Memorial Hospital | MD | Frederick | $1,471,000 |
| Greater Baltimore Medical Center | MD | Baltimore | $13,019,000 |
| Johns Hopkins Howard County General Hospital | MD | Columbia | $11,281,000 |
| Medstar Harbor Hospital | MD | Baltimore | $4,213,000 |
| Medstar Saint Mary’s Hospital | MD | Leonardtown | $5,015,000 |
| Mercy Medical Center Inc. | MD | Baltimore | $36,535,000 |
| Meritus Medical Center | MD | Hagerstown | $27,557,000 |
| Suburban Hospital | MD | Bethesda | $9,947,000 |
| Peninsula Regional Medical Center | MD | Salisbury | $3,099,000 |
| UMMC Midtown Campus | MD | Baltimore | $7,158,000 |
| Union Hospital | MD | Elkton | $4,091,000 |
| University of Maryland Charles Regional Medical Center | MD | La Plata | $1,280,000 |
| University of Maryland Shore Medical Center at Chestertown | MD | Chestertown | $6,528,000 |
| University of Maryland Shore Medical Center at Easton | MD | Easton | $13,225,000 |
| University of Maryland St. Joseph Medical Center | MD | Towson | $10,287,000 |
| UPMC Western Maryland | MD | Cumberland | $46,597,000 |
| Millinocket Regional Hospital | ME | Millinocket | $2,907,000 |
| Mount Desert Island Hospital | ME | Bar Harbor | $889,000 |
| Northern Maine Medical Center | ME | Fort Kent | $2,471,000 |
| Redington Fairview General Hospital | ME | Skowhegan | $9,023,000 |
| York Hospital | ME | York | $20,522,000 |
| Aspirus Keweenaw Hospital | MI | Laurium | $2,692,000 |
| Grayling Hospital | MI | Grayling | $1,246,000 |
| Three Rivers Health Hospital | MI | Three Rivers | $456,000 |
| Avera Granite Falls Health Center | MN | Granite Falls | $445,000 |
| Avera Marshall Regional Medical Ctr | MN | Marshall | $1,019,000 |
| CHI St. Joseph’s Health | MN | Park Rapids | $162,000 |
| Gundersen St. Elizabeth’s Hospital | MN | Wabasha | $2,237,000 |
| Lifecare Medical Center | MN | Roseau | $1,406,000 |
| North Valley Health Center | MN | Warren | $782,000 |
| Rainy Lake Medical Center | MN | International Falls | $2,939,000 |
| Astera Health | MN | Wadena | $2,853,000 |
| United Hospital District | MN | Blue Earth | $957,000 |
| Boone Hospital Center | MO | Columbia | $17,619,000 |
| Cameron Regional Medical Center | MO | Cameron | $5,841,000 |
| Cox Barton County Hospital | MO | Lamar | $2,928,000 |
| Cox Medical Center Branson | MO | Branson | $3,602,000 |
| Fitzgibbon Hospital | MO | Marshall | $802,000 |
| Freeman Neosho Hospital | MO | Neosho | $798,000 |
| Hannibal Regional Hospital | MO | Hannibal | $2,000 |
| Mercy Hospital Aurora | MO | Aurora | $280,000 |
| Mercy Hospital Cassville | MO | Cassville | $269,000 |
| Mercy Hospital Lincoln | MO | Troy | $99,000 |
| Mercy St. Francis Hospital | MO | Mountain View | $275,000 |
| Mosaic Life Care at St. Joseph – Medical Center | MO | Saint Joseph | $19,358,000 |
| Mosaic Medical Center – Maryville | MO | Maryville | $546,000 |
| Saint Francis Medical Center | MO | Cape Girardeau | $803,000 |
| University Health Lakewood Medical Center | MO | Kansas City | $1,807,000 |
| University Health Truman Medical Center | MO | Kansas City | $5,714,000 |
| Baptist Memorial Hospital – Attala | MS | Kosciusko | $725,000 |
| Baptist Memorial Hospital – Calhoun | MS | Calhoun City | $60,000 |
| Baptist Memorial Hospital – Leake | MS | Carthage | $871,000 |
| Baptist Memorial Hospital – Yazoo | MS | Yazoo City | $537,000 |
| Baptist Memorial Hospital Desoto | MS | Southaven | $4,210,000 |
| Baptist Memorial Hospital Golden Triangle | MS | Columbus | $1,533,000 |
| Baptist Memorial Hospital Union County | MS | New Albany | $390,000 |
| Magee General Hospital | MS | Magee | $1,913,000 |
| Methodist Olive Branch Hospital | MS | Olive Branch | $87,000 |
| North Mississippi Medical Center – Pontotoc | MS | Pontotoc | $164,000 |
| Singing River Gulfport | MS | Gulfport | $6,287,000 |
| Barrett Hospital & Healthcare | MT | Dillon | $797,000 |
| Cabinet Peaks Medical Center | MT | Libby | $168,000 |
| Central Montana Medical Center | MT | Lewistown | $4,230,000 |
| Community Hospital of Anaconda | MT | Anaconda | $8,671,000 |
| Frances Mahon Deaconess Hospital | MT | Glasgow | $76,000 |
| Glendive Medical Center | MT | Glendive | $6,325,000 |
| Holy Rosary Healthcare | MT | Miles City | $2,705,000 |
| Logan Health Medical Center | MT | Kalispell | $3,270,000 |
| Northern Montana Hospital | MT | Havre | $553,000 |
| Sidney Health Center | MT | Sidney | $7,355,000 |
| St. Luke Community Hospital | MT | Ronan | $82,000 |
| St. Peters Hospital | MT | Helena | $741,000 |
| St. Vincent Healthcare | MT | Billings | $3,541,000 |
| Trinity Hospital | MT | Wolf Point | $408,000 |
| Alamance Regional Medical Center | NC | Burlington | $4,782,000 |
| Chatham Hospital | NC | Siler City | $135,000 |
| Novant Health Rowan Medical Center | NC | Salisbury | $2,379,000 |
| Randolph Hospital | NC | Asheboro | $510,000 |
| St. Lukes Hospital | NC | Columbus | $1,016,000 |
| UNC Lenoir Health Care | NC | Kinston | $1,194,000 |
| WakeMed Cary Hospital | NC | Cary | $2,485,000 |
| Wakemed Raleigh Campus | NC | Raleigh | $11,702,000 |
| Cavalier County Memorial Hospital | ND | Langdon | $1,908,000 |
| Heart Of America Medical Center | ND | Rugby | $911,000 |
| McKenzie County Healthcare Systems | ND | Watford City | $8,519,000 |
| Unity Medical Center | ND | Grafton | $651,000 |
| Avera St. Anthony’s Hospital | NE | O’ Neill | $5,189,000 |
| Bellevue Medical Center | NE | Bellevue | $7,291,000 |
| Community Medical Center | NE | Falls City | $221,000 |
| Jefferson Community Health & Life | NE | Fairbury | $47,000 |
| Memorial Hospital | NE | Aurora | $1,293,000 |
| Methodist Fremont Health | NE | Fremont | $3,244,000 |
| Regional West Medical Center | NE | Scottsbluff | $20,244,000 |
| The Nebraska Medical Center | NE | Omaha | $111,601,000 |
| Tri Valley Health System | NE | Cambridge | $813,000 |
| Androscoggin Valley Hospital | NH | Berlin | $1,405,000 |
| Concord Hospital | NH | Concord | $17,547,000 |
| Concord Hospital – Franklin | NH | Franklin | $394,000 |
| Concord Hospital – Laconia | NH | Laconia | $2,066,000 |
| Huggins Hospital | NH | Wolfeboro | $1,367,000 |
| Littleton Regional Healthcare | NH | Littleton | $4,278,000 |
| The Memorial Hospital | NH | North Conway | $1,991,000 |
| Upper Connecticut Valley Hospital | NH | Colebrook | $4,372,000 |
| Weeks Medical Center | NH | Lancaster | $316,000 |
| Bayshore Medical Center | NJ | Holmdel | $20,971,000 |
| Capital Health Medical Center – Hopewell | NJ | Pennington | $15,550,000 |
| Capital Health Regional Medical Center | NJ | Trenton | $28,001,000 |
| Englewood Hospital and Medical Center | NJ | Englewood | $64,162,000 |
| Hackensack University Medical Center | NJ | Hackensack | $96,291,000 |
| Holy Name Medical Center | NJ | Teaneck | $11,968,000 |
| Hunterdon Medical Center | NJ | Flemington | $2,497,000 |
| Jersey Shore University Medical Center | NJ | Neptune | $83,092,000 |
| JFK University Medical Center | NJ | Edison | $6,620,000 |
| Ocean University Medical Center | NJ | Brick | $43,700,000 |
| Palisades Medical Center | NJ | North Bergen | $17,737,000 |
| Raritan Bay Medical Center | NJ | Perth Amboy | $34,426,000 |
| Riverview Medical Center | NJ | Red Bank | $30,924,000 |
| Salem Medical Center | NJ | Salem | $273,000 |
| Southern Ocean Medical Center | NJ | Manahawkin | $23,883,000 |
| St. Joseph’s University Medical Center | NJ | Paterson | $50,883,000 |
| Trinitas Regional Medical Center | NJ | Elizabeth | $2,318,000 |
| Artesia General Hospital | NM | Artesia | $756,000 |
| Gerald Champion Regional Medical Center | NM | Alamogordo | $53,431,000 |
| Holy Cross Medical Center | NM | Taos | $2,395,000 |
| San Juan Regional Medical Center | NM | Farmington | $34,352,000 |
| Boulder City Hospital | NV | Boulder City | $779,000 |
| Carson Valley Medical Center | NV | Gardnerville | $256,000 |
| One Brooklyn Health | NY | Brooklyn | $50,338,000 |
| Carthage Area Hospital | NY | Carthage | $4,801,000 |
| Cayuga Medical Center | NY | Ithaca | $35,847,000 |
| Claxton-Hepburn Medical Center | NY | Ogdensburg | $11,785,000 |
| Clifton Springs Hospital and Clinic | NY | Clifton Springs | $6,677,000 |
| Flushing Hospital Medical Center | NY | Flushing | $31,063,000 |
| Garnet Health Medical Center | NY | Middletown | $3,024,000 |
| Glen Cove Hospital | NY | Glen Cove | $3,721,000 |
| HealthAlliance Hospital Mary’s Avenue Campus | NY | Kingston | $13,420,000 |
| Jamaica Hospital Medical Center | NY | Jamaica | $22,478,000 |
| Long Island Jewish Medical Center | NY | New Hyde Park | $14,659,000 |
| Maimonides Medical Center | NY | Brooklyn | $2,138,000 |
| Margaretville Hospital | NY | Margaretville | $2,377,000 |
| Mercy Hospital of Buffalo | NY | Buffalo | $41,723,000 |
| Mount Sinai Beth Israel | NY | New York | $31,199,000 |
| Nathan Littauer Hospital | NY | Gloversville | $6,771,000 |
| Maimonides Midwood Community Hospital | NY | Brooklyn | $20,671,000 |
| Newark-Wayne Community Hospital | NY | Newark | $5,544,000 |
| North Shore University Hospital | NY | Manhasset | $92,797,000 |
| Noyes Memorial Hospital | NY | Dansville | $1,070,000 |
| Peconic Bay Medical Center | NY | Riverhead | $6,037,000 |
| Rochester General Hospital | NY | Rochester | $4,492,000 |
| Schuyler Hospital | NY | Montour Falls | $1,406,000 |
| Sisters of Charity Hospital | NY | Buffalo | $660,000 |
| Soldiers & Sailors Memorial Hospital | NY | Penn Yan | $2,180,000 |
| South Shore University Hospital | NY | Bay Shore | $9,037,000 |
| St. Barnabas Hospital | NY | Bronx | $23,617,000 |
| St. John’s Episcopal Hospital at South Shore | NY | Far Rockaway | $18,698,000 |
| St. Joseph’s Medical Center | NY | Yonkers | $6,202,000 |
| Staten Island University Hospital | NY | Staten Island | $8,678,000 |
| UHS Binghamton General Hospital | NY | Binghamton | $31,563,000 |
| UHS Delaware Valley Hospital | NY | Walton | $507,000 |
| United Memorial Medical Center | NY | Batavia | $681,000 |
| Unity Hospital | NY | Rochester | $17,192,000 |
| Ashtabula County Medical Center | OH | Ashtabula | $1,596,000 |
| Aultman Alliance Community Hospital | OH | Alliance | $898,000 |
| Barnesville Hospital | OH | Barnesville | $325,000 |
| Fulton County Health Center | OH | Wauseon | $706,000 |
| Lima Memorial Health System | OH | Lima | $14,899,000 |
| Southern Ohio Medical Center | OH | Portsmouth | $15,717,000 |
| Ascension St. John Medical Center | OK | Tulsa | $5,678,000 |
| Ascension St. John Sapulpa | OK | Sapulpa | $1,510,000 |
| Mercy Hospital Ada | OK | Ada | $811,000 |
| Newman Memorial Hospital | OK | Shattuck | $769,000 |
| Saint Francis Hospital | OK | Tulsa | $54,145,000 |
| Saint Francis Hospital Muskogee | OK | Muskogee | $5,172,000 |
| Saint Francis Hospital South | OK | Tulsa | $500,000 |
| Stilwell Memorial Hospital | OK | Stilwell | $732,000 |
| Good Samaritan Regional Medical Center | OR | Corvallis | $7,710,000 |
| Good Shepherd Medical Center | OR | Hermiston | $19,679,000 |
| Salem Hospital | OR | Salem | $3,915,000 |
| Samaritan Albany General Hospital | OR | Albany | $246,000 |
| Samaritan North Lincoln Hospital | OR | Lincoln City | $2,134,000 |
| Samaritan Pacific Communities Hospital | OR | Newport | $130,000 |
| Guthrie Robert Packer Hospital | PA | Sayre | $2,333,000 |
| Jefferson Torresdale Hospital | PA | Philadelphia | $2,933,000 |
| Meadville Medical Center | PA | Meadville | $5,578,000 |
| Mercy Fitzgerald Hospital | PA | Darby | $5,657,000 |
| Penn Highlands Connellsville | PA | Connellsville | $271,000 |
| Penn Highlands Elk | PA | Saint Marys | $1,698,000 |
| St. Luke’s Hospital – Easton Campus | PA | Easton | $4,581,000 |
| St. Luke’s Hospital – Miners Campus | PA | Coaldale | $2,736,000 |
| St. Luke’s Hospital – Upper Bucks Campus | PA | Quakertown | $2,485,000 |
| St. Luke’s University Hospital – Bethlehem Campus | PA | Bethlehem | $8,759,000 |
| St. Mary Medical Center | PA | Langhorne | $2,019,000 |
| The Washington Hospital | PA | Washington | $12,839,000 |
| UPMC Cole | PA | Coudersport | $12,544,000 |
| UPMC Litiz | PA | Lititz | $1,787,000 |
| Mcleod Health Clarendon | SC | Manning | $359,000 |
| McLeod Health Dillon | SC | Dillon | $1,450,000 |
| McLeod Regional Medical Center | SC | Florence | $3,116,000 |
| Prisma Health Baptist Hospital | SC | Columbia | $7,903,000 |
| Prisma Health Baptist Parkridge Hospital | SC | Columbia | $2,564,000 |
| Prisma Health Richland Hospital | SC | Columbia | $19,518,000 |
| Prisma Health Tuomey Hospital | SC | Sumter | $7,703,000 |
| Avera Missouri River Health Center | SD | Gettysburg | $2,357,000 |
| Avera St. Mary’s Hospital | SD | Pierre | $17,797,000 |
| Freeman Medical Center – CAH | SD | Freeman | $1,352,000 |
| Huron Regional Medical Center | SD | Huron | $235,000 |
| Madison Regional Health System | SD | Madison | $230,000 |
| Mobridge Regional Hospital | SD | Mobridge | $2,808,000 |
| Platte Medical Clinic Avera | SD | Platte | $2,593,000 |
| Prairie Lakes Healthcare System | SD | Watertown | $3,889,000 |
| Winner Regional Hospital | SD | Winner | $3,125,000 |
| Baptist Memorial Hospital – Memphis | TN | Memphis | $33,512,000 |
| Claiborne Medical Center | TN | Tazewell | $851,000 |
| Cumberland Medical Center | TN | Crossville | $2,256,000 |
| Fort Loudon Medical Center | TN | Lenoir City | $2,084,000 |
| Fort Sanders Regional Medical Center | TN | Knoxville | $21,987,000 |
| Le Conte Medical Center | TN | Sevierville | $5,521,000 |
| Methodist Medical Center of Oak Ridge | TN | Oak Ridge | $6,273,000 |
| Morristown-Hamblen Healthcare System | TN | Morristown | $2,106,000 |
| Parkwest Medical Center | TN | Knoxville | $4,994,000 |
| Regional One Health | TN | Memphis | $15,404,000 |
| Roane Medical Center | TN | Harriman | $1,961,000 |
| AdventHealth Central Texas | TX | Killeen | $4,388,000 |
| AdventHealth Rollins Brook | TX | Lampasas | $575,000 |
| Baylor Scott & White Emergency Hospital – Aubrey | TX | Aubrey | $23,000 |
| Baylor Scott & White Emergency Hospital – Burleson | TX | Burleson | $27,000 |
| Baylor Scott & White Medical Center – Irving | TX | Irving | $4,863,000 |
| Baylor Scott & White Medical Center – Taylor | TX | Taylor | $522,000 |
| Baylor Scott & White Medical Center Hillcrest | TX | Waco | $798,000 |
| Baylor Scott & White Medical Center Sunnyvale | TX | Sunnyvale | $38,000 |
| Baylor University Medical Center | TX | Dallas | $2,955,000 |
| CHRISTUS Good Shepherd Medical Center – Marshall | TX | Marshall | $13,066,000 |
| Christus Mother Frances Hospital Sulphur Springs | TX | Sulphur Springs | $2,159,000 |
| Christus Mother Frances Hospital- Jacksonville | TX | Jacksonville | $104,000 |
| CHRISTUS Santa Rosa Hospital – San Marcos | TX | San Marcos | $244,000 |
| Christus Santa Rosa Medical Center | TX | San Antonio | $2,157,000 |
| CHRISTUS Southeast Texas – Jasper Memorial | TX | Jasper | $1,099,000 |
| Christus Southeast Texas – St. Elizabeth | TX | Beaumont | $8,759,000 |
| Christus Spohn Hospital Alice | TX | Alice | $6,177,000 |
| Christus Spohn Hospital Beeville | TX | Beeville | $3,932,000 |
| CHRISTUS Spohn Hospital Corpus Christi – Shoreline | TX | Corpus Christi | $52,679,000 |
| Christus Spohn Hospital Kleberg | TX | Kingsville | $4,690,000 |
| Covenant Hospital Plainview | TX | Plainview | $420,000 |
| Covenant Medical Center | TX | Lubbock | $2,453,000 |
| Dimmit Regional Hospital | TX | Carrizo Springs | $1,701,000 |
| Frio Regional Hospital | TX | Pearsall | $1,789,000 |
| Hill Country Memorial Hospital | TX | Fredericksburg | $2,330,000 |
| Houston Methodist Baytown Hospital | TX | Baytown | $17,866,000 |
| Houston Methodist Clear Lake Hospital | TX | Nassau Bay | $5,210,000 |
| Houston Methodist Sugar Land Hospital | TX | Sugar Land | $10,096,000 |
| Houston Methodist The Woodlands Hospital | TX | The Woodlands | $8,359,000 |
| Houston Methodist West Hospital | TX | Houston | $11,794,000 |
| Houston Methodist Willowbrook Hospital | TX | Houston | $14,679,000 |
| Memorial Hermann Greater Heights Hospital | TX | Houston | $12,313,000 |
| Memorial Hermann Katy Hospital | TX | Katy | $2,433,000 |
| Memorial Hermann Memorial City Medical Center | TX | Houston | $3,384,000 |
| Memorial Hermann Northeast Hospital | TX | Humble | $2,575,000 |
| Memorial Hermann Sugar Land Hospital | TX | Sugar Land | $1,923,000 |
| Memorial Hermann Texas Medical Center | TX | Houston | $13,302,000 |
| Methodist Charlton Medical Center | TX | Dallas | $7,667,000 |
| Methodist Dallas Medical Center | TX | Dallas | $11,377,000 |
| Methodist Mansfield Medical Center | TX | Mansfield | $6,881,000 |
| Methodist Midlothian Medical Center | TX | Midlothian | $249,000 |
| Methodist Richardson Medical Center | TX | Richardson | $8,040,000 |
| Methodist Southlake Medical Center | TX | Southlake | $454,000 |
| Mission Regional Medical Center | TX | Mission | $4,927,000 |
| North Texas Medical Center | TX | Gainesville | $1,281,000 |
| Shannon Medical Center | TX | San Angelo | $8,241,000 |
| St. Joseph Health Regional Hospital | TX | Bryan | $34,137,000 |
| St. Luke’s Health–Brazosport Hospital | TX | Lake Jackson | $544,000 |
| St. Luke’s Hospital at the Vintage | TX | Houston | $461,000 |
| St. Luke’s Sugar Land Hospital | TX | Sugar Land | $1,207,000 |
| Texas Health Arlington Memorial | TX | Arlington | $5,502,000 |
| Texas Health Azle | TX | Azle | $1,780,000 |
| Texas Health Cleburne | TX | Cleburne | $2,726,000 |
| Texas Health Dallas | TX | Dallas | $9,265,000 |
| Texas Health Denton | TX | Denton | $3,832,000 |
| Texas Health Fort Worth | TX | Fort Worth | $10,689,000 |
| Texas Health HEB | TX | Bedford | $2,129,000 |
| Texas Health Huguley Hospital Fort Worth South | TX | Burleson | $2,416,000 |
| Texas Health Kaufman | TX | Kaufman | $2,384,000 |
| Texas Health Mansfield | TX | Mansfield | $1,049,000 |
| Texas Health Stephenville | TX | Stephenville | $1,535,000 |
| United Regional Health Care System | TX | Wichita Falls | $14,893,000 |
| Val Verde Regional Medical Center | TX | Del Rio | $6,317,000 |
| Yoakum Community Hospital | TX | Yoakum | $1,393,000 |
| Alta View Hospital | UT | Sandy | $2,221,000 |
| American Fork Hospital | UT | American Fork | $2,739,000 |
| Cedar City Hospital | UT | Cedar City | $2,295,000 |
| Central Valley Medical Center | UT | Nephi | $2,768,000 |
| Heber Valley Hospital | UT | Heber City | $908,000 |
| Intermountain Medical Center | UT | Murray | $23,755,000 |
| Layton Hospital | UT | Layton | $1,820,000 |
| LDS Hospital | UT | Salt Lake City | $9,283,000 |
| Logan Regional Hospital | UT | Logan | $4,014,000 |
| Mckay Dee Hospital | UT | Ogden | $9,566,000 |
| Park City Hospital | UT | Park City | $1,405,000 |
| Riverton Hospital | UT | Riverton | $2,515,000 |
| Sanpete Valley Hospital | UT | Mount Pleasant | $624,000 |
| Sevier Valley Hospital | UT | Richfield | $778,000 |
| St. George Regional Hospital | UT | St. George | $11,790,000 |
| Utah Valley Hospital | UT | Provo | $12,166,000 |
| Bath Community Hospital | VA | Hot Springs | $549,000 |
| Buchanan General Hospital | VA | Grundy | $116,000 |
| Mary Washington Hospital | VA | Fredericksburg | $5,283,000 |
| Sentara RMH Medical Center | VA | Harrisonburg | $14,912,000 |
| Stafford Hospital | VA | Stafford | $1,696,000 |
| VCU Health Tappahannock Hospital | VA | Tappahannock | $2,020,000 |
| Virginia Hospital Center | VA | Arlington | $3,727,000 |
| Brattleboro Memorial Hospital | VT | Brattleboro | $13,213,000 |
| Central Vermont Medical Center | VT | Barre | $9,114,000 |
| Northeastern Vermont Regional Hospital | VT | Saint Johnsbury | $1,927,000 |
| Harbor Regional Health | WA | Aberdeen | $10,069,000 |
| Black River Memorial Hospital | WI | Black River Falls | $5,052,000 |
| Burnett Medical Center | WI | Grantsburg | $65,000 |
| Columbus Community Hospital | WI | Columbus | $2,805,000 |
| Cumberland Memorial Hospital | WI | Cumberland | $244,000 |
| Edgerton Hospital And Health Services | WI | Edgerton | $5,662,000 |
| Grant Regional Health Center | WI | Lancaster | $1,684,000 |
| Gundersen Boscobel Area Hospital | WI | Boscobel | $1,061,000 |
| Gundersen St. Joseph’s Hospital | WI | Hillsboro | $3,491,000 |
| Hayward Area Memorial Hospital | WI | Hayward | $1,353,000 |
| Mile Bluff Medical Center | WI | Mauston | $3,796,000 |
| St. Croix Regional Medical Center | WI | Saint Croix Falls | $1,936,000 |
| Western Wisconsin Health | WI | Baldwin | $3,556,000 |
| Grant Memorial Hospital (managed hospital) | WV | Petersburg | $3,119,000 |
| Banner Wyoming Medical Center | WY | Casper | $12,861,000 |
The following systems have been named a Top Systems for Fair Share Spending by the Lown Institute. Each of these systems had a fair share surplus in Lown’s 2024-25 analysis, which means their spending on financial assistance and community investment exceeded the estimated value of their tax exemption.
Data is sourced from IRS Form 990 for fiscal year ending 2021. Only private nonprofit systems with available IRS tax filings for 2021 are included. Systems are listed alphabetically.
| System | Fair Share Spending |
|
Adventist Healthcare |
$45,184,299 |
|
Archbold Medical Center |
$13,812,307 |
|
Baptist Health (Kentucky) |
$38,013,465 |
|
Baptist Memorial Health Care Corporation |
$17,240,669 |
|
Beth Israel Lahey Health |
$10,827,389 |
|
Cape Cod Healthcare |
$9,424,475 |
|
Capital Health |
$43,551,715 |
|
Cayuga Health |
$37,253,184 |
|
CHRISTUS Health |
$107,724,978 |
|
Community Memorial Health System |
$3,799,797 |
|
Concord Hospital Health System |
$20,007,289 |
|
Cone Health |
$1,023,299 |
|
Covenant Health (Tennessee) |
$48,033,776 |
|
Garnet Health |
$2,237,173 |
|
Hackensack Meridian Health |
$357,644,056 |
|
Health First |
$2,226,265 |
|
HonorHealth |
$6,925,214 |
|
Houston Methodist |
$54,385,035 |
|
Intermountain Health |
$39,235,676 |
|
Mary Washington Healthcare |
$6,978,467 |
|
Meadville Medical Center |
$2,907,661 |
|
Medisys Health Network |
$53,541,243 |
|
Memorial Health |
$15,575,591 |
|
Memorial Hermann Health System |
$35,929,634 |
|
Methodist Health System |
$703,018 |
|
Methodist Health System (Texas) |
$33,965,216 |
|
Mosaic Life Care |
$19,522,510 |
|
Nebraska Medicine |
$118,892,307 |
|
North Country Healthcare |
$6,092,408 |
|
Northwell Health |
$80,066,859 |
|
Prisma Health |
$34,065,927 |
|
Rochester Regional Health System |
$17,352,201 |
|
Saint Francis Health System |
$59,578,181 |
|
Salina Regional Health Center |
$19,462,428 |
|
Samaritan Health Services |
$9,584,904 |
|
Sinai Chicago |
$71,343,003 |
|
St. Lukes University Health Network |
$13,126,952 |
|
UCHealth (Colorado) |
$33,096,260 |
|
United Health Services |
$31,373,764 |
|
University Health (Missouri) |
$7,521,298 |
|
Wakemed Health and Hospitals |
$14,186,608 |
|
Washington Health System |
$11,710,827 |
|
WellStar Health System |
$85,115,057 |