A The Medicaid net community benefit can be a negative number due to supplemental Medicaid payments that lift offsetting revenue higher than the total community benefit. ...

B ... But instead of reporting a negative percentage, under IRS direction the value as a “percent of total expense” is not calculated.

C The net benefit and percentages are summed without the negative value, resulting in an inaccurate picture of a provider’s total net community benefit D.

Note: Figures are from the tax year 2015 Form 990 for Mount Sinai Hospital Medical Center