(210 ILCS 76/20)
    Sec. 20. Annual report for community benefits plan.
    (a) Each nonprofit hospital shall prepare an annual report of the community benefits plan. The report must include, in addition to the community benefits plan itself, all of the following background information:
        (1) The hospital's mission statement.
        (2) A disclosure of the health care needs of the
    
community that were considered in developing the hospital's community benefits plan.
        (3) A disclosure of the amount and types of community
    
benefits actually provided, including charity care, and details about financial assistance applications received and processed by the hospital as specified in paragraph (5) of subsection (a) of Section 22. Charity care must be reported separate from other community benefits. In reporting charity care, the hospital must report the actual cost of services provided, based on the total cost to charge ratio derived from the hospital's Medicare cost report (CMS 2552-96 Worksheet C, Part 1, PPS Inpatient Ratios), not the charges for the services. For a health system that includes more than one hospital, charity care spending and financial assistance application data must be reported separately for each individual hospital within the health system.
        (4) Audited annual financial reports for its most
    
recently completed fiscal year.
    (b) Each nonprofit hospital shall annually file a report of the community benefits plan with the Attorney General. The report must be filed not later than the last day of the sixth month after the close of the hospital's fiscal year, beginning with the hospital fiscal year that ends in 2004.
    (c) Each nonprofit hospital shall prepare a statement that notifies the public that the annual report of the community benefits plan is:
        (1) public information;
        (2) filed with the Attorney General; and
        (3) available to the public on request from the
    
Attorney General.
    This statement shall be made available to the public.
    (d) The obligations of a hospital under this Act, except for the filing of its audited financial report, shall take effect beginning with the hospital's fiscal year that begins after the effective date of this Act. Within 60 days of the effective date of this Act, a hospital shall file the audited annual financial report that has been completed for its most recently completed fiscal year. Thereafter, a hospital shall include its audited annual financial report for its most recently completed fiscal year in its annual report of its community benefits plan.
(Source: P.A. 102-581, eff. 1-1-22.)