Non-profit hospitals, including Critical Access Hospitals (CAHs), are required to report their community benefit activities (programs and services that provide treatment and/or promote health in response to identified community needs) to the Internal Revenue Service. Using a set of community benefit indicators developed by the Flex Monitoring Team (FMT), these reports compare CAHs to non-metropolitan non-CAHs (non-metro hospitals) and metropolitan (metro) hospitals in order to monitor the community benefit activities of CAHs and understand whether and how their community benefit profiles differ from the profiles of other hospitals.

The Flex Monitoring Team also produces state-specific reports with more detailed results.