AHP Reporting Standards

2020 AHP STANDARDS MANUAL_BB logo
The 2012 AHP Standards Manual has been the cornerstone for standardizing healthcare philanthropy revenue and expense reporting. In line with our mission to strengthen data integrity and like-for-like comparisons, the AHP Healthcare Philanthropy Standards Council is excited to announce the release of the 2020 edition!

AHP would like to thank our distribution sponsor Blackbaud!

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What to Expect in the Second Edition

There are three main categories of changes you can expect to see in the 2020 edition of the Standards Manual:

Cash and Production now Recorded Revenue and Production Revenue

By aligning the standards closer to the widely recognized Generally Accepted Accounting Principles (GAAP), this will help create a common language between you and your CFO.

Programmatic Reporting for Gifts

To further simplify your reporting, instead of reporting gifts by program, you now have the ability to report gifts based on whether they are recorded in the reporting year per GAAP (“Recorded Revenue”) or could not be recorded per GAAP due to its revocable and/or conditional nature (“Production Revenue”).

Updated Expense Categories

Expenses have been expanded from three categories (direct costs, indirect costs, and overhead costs) to four categories (direct compensation expense, indirect compensation expense, non-compensation expense, and non-philanthropy expense). The goal is to reduce confusion between direct and indirect expenses, and clarify those that are compensation-related only.

For questions about the AHP Standards Manual, please email us at research@ahp.org.

Access your copy

The digital version is free for members and nonmembers. The print version is available for $25 for members and $45 for nonmembers. 


AHP Standards Council Members

The AHP Healthcare Philanthropy Standards Council is responsible for maintaining and revising the AHP Standards Manual.

Mendal A. Bouknight (Council Co-Chair) 
Retired President - Piedmont Healthcare Foundation

Nancy Gregovich (Council Co-Chair)
Foundation Operations Officer - Intermountain Foundation

Chuck Alsdurf, CPA 
Director, Healthcare Finance Policy, Operational Initiatives - Healthcare Financial Management Association

Carrie L. Boardwick, CFRE
Vice President of Philanthropy Services - MedStar Health

Tamra Buntrock 
System Vice President, Operations and Finance - CommonSpirit Health

Amy H. Collard
Director, Operations - SSM Health Foundation – St. Louis

Nicole Thigpen Felix 
Senior Director, Campaign - Northwell Health Foundation

Joshua D. LaBorde
Director, Philanthropy Operations, Sutter Health

Cindy Moon-Barna, MLSIS 
Director, CASE Library - Council for Advancement and Support of Education (CASE)

Joel L. Simon, AEP
Director of Principal Gifts, LifeBridge Health

David P. Wilke, CFRE 
Chief Development Officer - Loyola Medicine