Question: Building a sports complex around obesity, diabetes and heart disease have been identified as community health needs. As part of our response, we plan to build a sports complex/fieldhouse that will integrate fitness, wellness, rehabilitation services and childcare — all under one roof” as a community benefit. Should we report the cost of the sports complex as community benefit?

Recommendation: We do not recommend that the cost of the entire complex be reported as community benefit. However, the cost of activities within the complex aimed at addressing the health needs you have identified, such as obesity, heart disease and diabetes can be reported as community benefit, including their portion of the overhead costs of the complex.

(December 2022)