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St. Luke’s ranked No. 16 on the Lown Institute’s top-25 list

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St. Luke’s University Health Network is the only health care system in Pennsylvania on the Lown Institute’s top-25 list of health care systems with “fair share” surpluses.

St. Luke’s, whose surplus was ranked at No. 16 in the nation, is the only health system in the Lehigh Valley with a surplus, meaning it spends more on charity and community investment than it receives in tax breaks.

The Lown Institute calculated fair share spending based on 2019 IRS Form 990. For systems in which 2019 data were not available, data from 2018 were used. Fair share deficits and surpluses for each system were calculated by balancing the estimated value of hospital systems’ tax exemptions against the amount systems spent on charity care and community investment— including community health improvement activities, contributions to community groups, community building activities, and subsidized healthcare services. Only private nonprofit hospitals with available IRS data were included in the analysis.


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