In the last few years there have been an increasing number of media pieces attacking the tax-exempt status of non-profit hospitals. In addition, legislators are also re-examining hospital tax-exempt status as a means to supplant declines in other sources of tax revenue. Oftentimes the media focus has been on outliers, either a few hospitals that have pushed the envelope in specific areas or a few select metrics of hospital performance such as increased profit margins. This educational session will establish metrics and measurement methodology that is proactive. We will provide a framework for presenting an accurate picture of the community value of a hospital that can be preemptive in nature.