AHP Reporting Standards

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 Standards Committee is excited to announce the release of the 2020 edition!

AHP would like to thank our distribution sponsor Blackbaud!


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 Committee Members

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


Nancy Gregovich (Chair)
AVP, Foundation Operations
Intermountain Foundation

David P. Wilke, CFRE (Vice Chair)
Vice President, Campaign
Hazelden Betty Ford Foundation

Mendal A. Bouknight (Immediate Past Chair)
Retired President
Piedmont Healthcare Foundation

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

Carrie L. Boardwick, CFRE
System Director, Operations, Philanthropy
CommonSpirit Health

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

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

Craig S. Evans, Ed.D.
Vice President for Development
Rochester Regional Health Foundations

Nicole Thigpen Felix 
Senior Director, Campaign
Northwell Health Foundation

Elizabeth Gross
Director of Advancement Services
Anne Arundel Medical Center Foundation

Joshua D. LaBorde, CFRE
Director, Philanthropy Operations
Sutter Health

Dan LaGrange, CPA, bCRE-PRO
VP, Philanthropy Operations & Finance
UnityPoint 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