{"data":{"id":"us-ri/r.i.-gen.-laws-23-17-10.2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 23-17-10.2","heading":"Full financial disclosure by hospitals and freestanding emergency-care facilities.","body":"Any hospital or freestanding emergency-care facility licensed under this chapter, other than state-operated hospitals, shall annually submit to the director of the department of health:\n(a) Public audited financial statements containing information concerning all hospital-related or freestanding emergency-care facility-related corporations, holding corporations, and subsidiary corporations, whether for-profit or not-for-profit. Any corporation, holding corporation, or subsidiary corporation, whether for-profit or not-for-profit, which is not audited by an independent public auditor due to limited activity or small size, shall submit a financial statement certified by the chief executive officer of that corporation.\n(b) Any hospital or freestanding emergency-care facility licensed under this chapter, other than state-operated hospitals, shall on or before January 1, 2014, and annually thereafter, submit a summary of financial information contained in accordance with the following:\n(1) Not-for-profit hospitals shall submit a summary of the information contained in section 501(c), 527, or 4947(a)(1) of the internal revenue code 990 form, including:\n(i) Its statement of financial position;\n(ii) The verified total costs incurred by the hospital or freestanding emergency-care facility in providing health services;\n(iii) Total payroll including fringe benefits, and any other remuneration of the top five (5) highest compensated employees and/or contractors, identified by position description and specialty;\n(iv) The verified net costs of medical education; and\n(v) Administrative expenses; as defined by the director of the department of health.\n(2) For-profit hospitals and freestanding emergency-care facilities shall submit the information listed in (b)(1) of this section in a form approved by the department of health.\n(c) All information provided shall be made available to the health care planning and accountability advisory council, as established in § 23-81-4, and shall be made available to the public for inspection.","path":["Title 23 Health and Safety","Chapter 17 Licensing of Healthcare Facilities"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE23/23-17/23-17-10.2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T19:56:43Z","sha256":"d0acef0dfe0742e6f8a992009d64b3fc862e80a768eeae8a5630dcf3f4d74442","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-23-17-10.1","next":"us-ri/r.i.-gen.-laws-23-17-10.3"},"notice":"GroundRules: Original legal text. Not legal advice."}