Non-Profit Public Hospital (NPPH) is an acute care facility with 200 beds. For-Profit Corporately Owned Hospital (FPCOH) has 300 beds.

Examine the income statement for both organizations.

1. Comment on the net income for both hospitals (compare & suggest reasons for the differences).
2. Why is income tax dramatically different between the two facilities?

Income Statements for NPPH \& FPCOH, 2020. Adapted from OSHPD Hospital Annual Financial Data Pivot Profiles, 2013