Indiana Code Title 27. Insurance § 27-1-46.5-5

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

(2) filed jointly one (1) audited financial statement with the Indiana department of health in the preceding calendar year;  and

(3) has an annual net patient service revenue derived in Indiana of at least two billion dollars ($2,000,000,000), based on the hospital system's most recently submitted audited financial statement filed with the Indiana department of health.  As used in this subdivision, “patient service revenue” includes similar terms, including net patient service revenue and patient care service revenue.