Product methodology
Nonprofit Hospital 990 and Community-Benefit Review
Source contract, normalization path, entity-graph join, refresh posture, and publication limits for this Branmoor product.
Status
Pending. This product is pending. The methodology page is published first so the source contract and join path are visible before Branmoor represents the product as live.
Distribution Scope
Nationwide nonprofit hospitals; TN nonprofit systems; Nashville Vanderbilt/Ascension/community-benefit cut
Product Question
Explains nonprofit hospital economics, community-benefit posture, related-party exposure, and tax-exemption risk.
Primary Sources
- IRS Form 990 and Schedule H — Community benefit, charity care, executive compensation, related parties, grants, and governance
- Audited financial statements — Financial statement cross-checks and notes
- Community-benefit reports — Narrative commitments and reported local investment
- State charity and hospital oversight records — State-level reporting and exemption context where available
Entity-Graph Join
`irs_ein`, hospital `ccn`, officers/directors, grant recipient EINs, parent/subsidiary entities, county/tract.
Publication Rule
Branmoor does not treat raw public records as the product. A surface is publishable only when the source record is dated, normalized, source-linked, and joined to the relevant Branmoor entity identifiers with enough confidence to state the limits of the result.
Current Methodology Note
Pending methodology. Community-benefit ratios and related-party flags carry source-line citations, denominator definitions, and entity-match confidence.
Limits
Coverage follows the underlying source. Missing state portals, gated APIs, PDF-only filings, suppressed fields, lagged agency refreshes, and entity-name ambiguity can all limit product completeness. Pending products are not marketed as live until those limits are documented on the product surface.
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