In accordance with Georgia House Bill 321 and Senate Bill 505, Children’s Healthcare of Atlanta has provided links to the most recent versions of the Organizational & Financial Information documents and the Transparency in Coverage Disclosure. Please note that as of September 29, 2024, Egleston Children’s Hospital at Emory University, Inc. (“Egleston”) relocated to Children’s North Druid Hills campus and began operating under its new name, Arthur M. Blank Hospital.

To learn more about the documents, click here.

Last updated 06/30/25

2025 Federal Related Documents

2025 Georgia Supplemental Disclosures

For documentation records of previous years, visit our archive below:

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For a description of each document, please click on the field below:

Audited financial statements are the basic financial statements of an organization that have been examined by an independent certified public accountant (CPA). Audited financial statements include the basic financial statements of an organization along with an opinion from the auditor, indicating whether or not the financial statements present fairly the results of operations, financial position, and cash flows of the issuing entity.

*Children’s does not have separate audited financial statements for the hospitals (Arthur M. Blank and Scottish Rite). Children’s has audited financial statements for the consolidated operations of the System, including an independent auditor’s report, balance sheets, statements of operations, statements of changes in net assets, statements of cash flows and notes to consolidated financial statements. Children’s does not have consolidating financial statements for the hospitals or for the hospitals’ parent corporations.

Form 990 is an informational return that certain tax-exempt organizations must file with the Internal Revenue Service (IRS) on an annual basis. Form 990 is the primary tool of the IRS for gathering information about tax exempt organizations.

The Annual Hospital Questionnaire was developed to report basic facility and operating data including the types and amount of services provided by a hospital for state health planning purposes.

Disproportionate Share Hospital (DSH) is a federal program that seeks to increase health care access for the medically indigent. Georgia’s DSH payments are distributed based upon each hospital’s uncompensated cost of services provided to Medicaid patients and the uninsured. The Department of Community Health collects the information necessary to determine these payments annually via this survey.

"Going concern" is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months. It assumes that the business can generate income, meet its obligations and doesn’t plan or won’t need to liquidate in the coming year.

*Children’s does not have going concerns statements. If auditors have a substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time, then the independent auditor’s report would include an explanatory paragraph. Refer to the independent auditor’s report for the Children’s consolidated audited financial statements

Note in audit that identifies hospital’s gross patient revenue, allowances, charity care and net patient revenue: Children’s audited financial statements and related footnotes do not identify individual amounts for the hospital’s gross patient revenue, allowances, charity care and net patient revenue, as this is not standard. However, this information can be found for the hospitals in the Hospital Finance Survey (HFS) that is filed annually with the Georgia Department of Community Health (DCH). DCH uses the HFS for regulatory, planning and reimbursement purposes. The HFS does not match the audited financial statements because it does not represent all aspects of Children’s operations.

A report of the cost of indigent and charity care provided annually pursuant to O.C.G.A 31-7-90.1.

 

A listing and certain information related to all real properties (land and buildings) owned by the hospital.

A listing and certain information related to any ownership or interest the hospital has in any joint venture, partnership or subsidiary company.

A listing and certain information related to the outstanding debt of the organization.

A report providing information related to the ending net assets of the organization including the purpose of any donor or otherwise restricted net assets.

A chart providing information related to the organization and its parent, subsidiaries and/or commonly controlled organizations.

A report listing the ten highest paid administrative positions including the compensation and benefits for each position.

Accreditation is the official review process administered by an approved national accreditation organization demonstrating the hospital’s compliance with the conditions of participation from CMS and other established standards.

A copy of the hospital’s financial assistance policy which provides information to patients disclosing the hospital’s method for evaluating and discounting charges for services rendered when the patient meets certain financial criteria.

The Transparency in Coverage final rule, released on October 20, 2020, requires health plans and issuers to publicly disclose pricing information via machine readable files (MRF). As a self-funded plan sponsor, Children’s is complying with this regulation by posting our MRF. This MRF data is related to our self-insured health plan that is administered through Aetna for our benefit-eligible employee population.