If you want to understand a hospital’s financial status, the best source is audited financial statements. Boards of Directors, bond rating agencies, regulators, creditors and others rely on audited financial statements to get a full picture of a hospital’s financial health, including operating gains and losses as well as debt. In fact, Indiana state law recognizes audited financial statements as the primary indicator of a hospital’s financial picture for the public. You may find the most current hospital audited financial statements on the Indiana State Department of Health web site.
https://www.in.gov/isdh/28020.htm