Skip to main content
Find a Lawyer

Rhode Island General Laws Title 23. Health and Safety § 23-17-10.2. Full financial disclosure by hospitals and freestanding emergency-care facilities

Current as of January 01, 2026 | Updated by Findlaw Staff

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:

(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.

(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:

(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:

(i) Its statement of financial position;

(ii) The verified total costs incurred by the hospital or freestanding emergency-care facility in providing health services;

(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;

(iv) The verified net costs of medical education;  and

(v) Administrative expenses;  as defined by the director of the department of health.

(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.

(c) All information provided shall be made available to the healthcare planning and accountability advisory council, as established in § 23-81-4, and shall be made available to the public for inspection.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Rhode Island General Laws Title 23. Health and Safety § 23-17-10.2. Full financial disclosure by hospitals and freestanding emergency-care facilities - last updated January 01, 2026 | https://codes.findlaw.com/ri/title-23-health-and-safety/ri-gen-laws-sect-23-17-10-2/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard