Community Benefit

Community Benefit Summary FY2021

August 12, 2022

As a mission-driven not-for-profit health care organization, the University of Vermont Medical Center embraces its responsibility to work for improved health in its community.  Beginning in 2009, tax-exempt hospitals have been required to demonstrate their accountability to their communities on Schedule H of IRS Form 990, which is filed annually and made available to the public. However, even before that time, the University of Vermont Medical Center prioritized investment in community health and tracked it using the methodology developed by the Catholic Health Association.

While tax-exempt hospitals like the University of Vermont Medical Center provide benefits to their communities in a number of ways, only some of which are captured by the IRS Form, we are pleased to report that in the fiscal year ending September 30, 2021, “Community Benefits” accounted for 15.83% of the University Vermont Medical Center’s total functional expenses as reported on Form 990, Schedule H.  A detailed explanation and summary of those expenditures are provided below.


The University of Vermont Medical Center’s Community Benefit falls into seven general categories of investment reported on Schedule H:

  • Direct financial assistance to patients, including charity care (measured at cost rather than at gross charges)
  • Medicaid, including not only Medicaid underpayments (measured at cost), but also additional expenses related to Medicaid participation such as provider tax 
  • Community health improvement services derived from metrics reported in our annual “Community Benefits Inventory for Social Accountability” (CBISA) survey.  Such expenditures relate to a wide variety of community-oriented activities such as health education classes, support groups, screening services, and free clinics.  They also include expenses related to our Community Benefits team, whose responsibilities include soliciting public participation in preparing community needs assessments and developing implementation strategies.
  • Health professions education, including programs and financial assistance for medical students, nursing students, and other allied health professionals
  • Subsidized health services, including:
    • Underpayments from public programs (for example, Ladies First and the VA), and
    • Services that meet an identified community need, despite incurring lossesIn FY 2021, the University of Vermont Medical Center’s subsidies in this area enabled it to continue crucial health services throughout COVID-19 pandemic, such as:
      • UVMMC Specialty Care Transport,
      • Professional Emergency Department services, and
      • Mental health services
  • Research, including unreimbursed costs related to studies intended to increase public knowledge of health care matters
  • Cash and In-Kind Contributions for Community Benefit provided to health care organizations and other community groups supporting financial assistance, health professions education, and other community benefit activities 

Community Benefits FY2021

(from Form 990, Schedule H)

Net community benefit expense
(after offsetting revenue)

More Information

For more information on the Community Benefit Program at the UVM Medical Center, please email Marcela Bradova at communitybenefitatuvmhealth [dot] org (CommunityBenefit[at]uvmhealth[dot]org) or by calling (802) 798-9029.