Reports on Healthcare Facilities

Fiscal Report^1*

• Due (for the preceding fiscal year) not later than Oct. 1 of the year following the end of the fiscal year of the hospital.
• Extensions may be granted if hospital demonstrates a good cause; requested by emailing HospitalReports@health.in.gov.
• Fine amount of ten thousand dollars ($10,000.00) per day past due.
• Submitted via REDCap. Open to public inspection.

Service Report¹

• Due not later than Oct. 1 of the year following the end of the fiscal year of the hospital.
• No extensions
• No fines
• Submitted via REDCap. Open to public inspection.

Annual Report for
Community Benefits Plan²

• Due at time of filing annual return as described under Section 6033 of the Internal Revenue Code that is timely filed under Section 6072(e) of the Internal Revenue Code.
• Extensions as applicable under Section 6081 of the Internal Revenue Code.
• Fine amount of one thousand dollars ($1,000.00) per day past due. No penalty may be assessed against a hospital until thirty (30) business days have elapsed after written notification to the hospital of its failure to file the report.
• Submitted via HospitalReports@health.in.gov. Available to public upon request.

Schedule H:
Form 990 Report³

• Due by Oct. 1 of each year.
• No extensions
• Fine amount of ten thousand dollars ($10,000.00) per day past due.
• Submitted via HospitalReports@health.in.gov. Open to public inspection.

340B Drug Pricing
Program Reporting⁴

• Due by Apr. 1 of each year (for the previous calendar year).
• No extensions
• Fine amount of one thousand dollars ($1,000.00) per day past due.
• Submitted via REDCap. Data is aggregated in annual report available to the public.

Non-Profit Audited
Financial Statements⁵

• Due by June 1 of each year.
• No extensions
• Fine amount of ten thousand dollars ($10,000.00) per day past due.
• Submitted via HospitalReports@health.in.gov. Available to public upon request.

Non-Profit List of
Institutional Billing Locations⁵

• Due with license renewal and within 30 days of any changes made to the list.
• No extensions
• Fine amount of one thousand dollars ($1,000.00) per day past due.
• Submitted via HospitalReports@health.in.gov. Open to public inspection.

Medical Error Reporting

• Due not later than fifteen (15) working days after the reportable event is determined to have occurred by the quality assessment and improvement program of the hospital and not later than four (4) months after the potential reportable event is brought to the attention of the quality assessment and improvement program of the hospital.
• No extensions
• No fines
• Submitted via REDCap. Reportable events are used for publicly reporting the type and number of reportable events occurring within each hospital; this report is issued annually.

Direct-to-Employer
Arrangement Audit Form^6,7

• Due by Sept. 30 of each year.
• No extensions
• Fine amount of ten thousand dollars ($10,000.00) per day past due.
• Submitted via REDCap.

Applies to a hospital that meets the following criteria:

(a) Except as provided in subsections (b) through (g), is a hospital licensed under IC 16-21-2.

(b) For purposes of IC 16-21, is an institution, a place, a building, or an agency that holds out to the general public that it is operated for hospital purposes and that it provides care, accommodations, facilities, and equipment, in connection with the services of a physician, to individuals who may need medical or surgical services.

The term "hospital" does not include the following:

(1) Free-standing health facilities.

(2) Hospitals or institutions specifically intended to diagnose, care, and treat:

(A) individuals with a mental illness (as defined in IC 12-7-2-117.6).

(B) individuals with developmental disabilities (as defined in IC 12-7-2-61).

(3) Offices of physicians where patients are not regularly kept as bed patients.

(4) Convalescent homes, boarding homes, or homes for the aged.

(5) Rural emergency hospitals.

(c) For purposes of IC 16-22-8, has the meaning set forth in IC 16-22-8-5.

(d) For purposes of IC 16-23.5, has the meaning set forth in IC 16-23.5-1-9.

(e) For purposes of IC 16-24, is an institution or a facility for the treatment of individuals with tuberculosis.

(f) For purposes of IC 16-34, is a hospital (as defined in subsection [b]) that:

(1) is required to be licensed under IC 16-21-2; or

(2) is operated by an agency of the United States.

(g) For purposes of IC 16-41-12, has the meaning set forth in IC 16-41-12-6.

Applies to a hospital that meets the following criteria:

(1) Is organized as a non-profit corporation or a charitable trust under Indiana law or the laws of any other state or country and that is:

(A) eligible for tax-exempt bond financing; or

(B) exempt from state or local taxes.

Applies to a hospital that meets the following criteria:

(1) Is organized as a non-profit corporation or a charitable trust under Indiana law or the laws of any other state or country.

Applies to a 340B covered entity that:

(1) Is described in 42 U.S.C. 256b(a)(4)(L) through 42 U.S.C. 256b(a)(4)(O) that:

(A) is a subsection (d) hospital (as defined in section 1886[d][1][B] of the Social Security Act [42 U.S.C. 1395ww(d)(1)(B)]; in summary, a subsection [d] hospital is an acute care hospital that is paid under the inpatient prospective-payment system; hospitals for children, inpatient psychiatric hospitals, long-term care hospitals, rehabilitation hospitals, and the eleven [11] prospective-payment system exempt cancer hospitals are excluded from subsection [d] hospitals).

(B) is a hospital for children excluded from the Medicare prospective-payment system pursuant to section 1886(d)(1)(B)(iii) of the Social Security Act (42 U.S.C. 1395ww[d][1][B][iii]), or a free-standing cancer hospital excluded from the Medicare prospective-payment system pursuant to section 1886(d)(1)(B)(v) of the Social Security Act, that would meet the requirements of subparagraph (L), including the disproportionate share adjustment percentage requirement under clause (ii) of such subparagraph, if the hospital were a subsection (d) hospital as defined by section 1886(d)(1)(B) of the Social Security Act.

(C) is an entity that is a critical access hospital (as determined under section 1820[c][2] of the Social Security Act [42 U.S.C. 1395i-4(c)(2)]), and that meets the requirements of subparagraph (L)(i).

(D) is an entity that is a rural referral center, as defined by section 1886(d)(5)(C)(i) of the Social Security Act (42 U.S.C. 1395ww[d][5][C][i]), or a sole community hospital, as defined by section 1886(d)(5)(C)(iii) of such Act, and that both meets the requirements of subparagraph (L)(i) and has a disproportionate share adjustment percentage equal to or greater than eight percent (8%).

(2) Is authorized to participate in the federal 340B Drug Pricing Program under Section 340B of the federal Public Health Service Act (42 U.S.C. 256b[a][4]); and

(3) Has a service address in Indiana as of January 1 of the reporting year.

Applies to a hospital that meets the following criteria:

(1) Is organized as a non-profit corporation or a charitable trust under Indiana law or the laws of any other state or country and that is:

(A) eligible for tax-exempt bond financing; or

(B) exempt from state or local taxes;

(2) Is licensed under IC 16-21-2;

(3) Filed jointly one (1) hospital audited financial statement with the Indiana Department of Health in 2021; and

(4) Has an annual patient service revenue derived in Indiana of at least two billion dollars ($2,000,000,000.00) based on the most recent audited financial statements submitted under IC 16-21-6-13.

Beginning September 1, 2025, applies to a hospital that is a part of an Indiana non-profit hospital system that meets the following criteria:

(1) Is organized as a non-profit corporation or a charitable trust under Indiana law or the laws of any other state or country and that is:

(A) eligible for tax-exempt bond financing; or

(B) exempt from state or local taxes;

(2) Filed jointly one (1) hospital audited financial statement with the Indiana Department of Health in the preceding calendar year; and

(3) Has an annual patient service revenue derived in Indiana of at least two billion dollars ($2,000,000,000.00) based on the most recent audited financial statement filed with the Indiana Department of Health.

Beginning September 1, 2026, applies to a hospital that is not a part of an Indiana non-profit hospital system that meets the following criteria:

(a) Is an acute care hospital licensed under IC 16-21; and

(b) Is not:

(1) A hospital specifically intended to diagnose, care, and treat:

(A) individuals with a mental illness (as defined in IC 12-7-2-117.6).

(B) individuals with a developmental disability (as defined in IC 12-7-2-61).

(2) A hospital designated by the Medicaid program as a long-term care hospital.

(3) A hospital that is a Medicare-certified, freestanding rehabilitation hospital.

(4) A hospital that is operated by the federal government.

(5) A critical access hospital.

(6) A rural emergency hospital.