Hospital Matters: Keith Hearle is a consultant and financial analyst who helped write what became IRS Form 990 Schedule H, the governing document for non-profit hospitals that report their community benefits. Hearle is founder and president of Virginia-based Verité Healthcare Consulting and was in Minnesota to talk to hospital leaders about non-profit health care and the principles of community benefit. This week, we talked with him about the history and meaning of the policy, as scrutiny of non-profit health care has picked up in Congress.