Report No. 1 · 2026 edition · Data as of 2026-11-01
Nonprofit Hospital Executive Pay vs Charity Care
73 nonprofit hospital chief executives received more in reported compensation than their hospitals gave in charity care. The median large system spends about one cent of every dollar on charity care and reports compensation for its chief executive equal to 8 percent of that. Every figure on this page is from the hospital's own IRS Form 990, linked on every row.
1,033
hospital systems ranked by CEO pay
1.23%
median share of expenses spent on charity care, systems over $1 billion
41%
of systems over $1 billion spend less than 1 percent on charity care
73
chief executives whose reported compensation was more than their hospital's charity care, systems over $100 million
Background
1956. Rev. Rul. 56-185 set the conditions for a hospital's exemption, among them: “It must be operated to the extent of its financial ability for those not able to pay for the services rendered and not exclusively for those who are able and expected to pay.” (IRS, Rev. Rul. 56-185, 1956-1 C.B. 202)
1969. Rev. Rul. 69-545 held that “the promotion of health is considered to be a charitable purpose” and stated: “Revenue Ruling 56-185 is hereby modified to remove therefrom the requirements relating to caring for patients without charge or at rates below cost.” (IRS, Rev. Rul. 69-545, 1969-2 C.B. 117)
1993. The IRS's continuing professional education text for exempt-organization agents, describing that ruling, refers to “why an explicit level of charity care is no longer required.” (IRS Exempt Organizations CPE text for FY1993, Topic H, “Evolution of the Health Care Field,” p. 3)
2020. The Government Accountability Office reported: “IRS officials told us that the agency has not revoked a hospital's tax-exempt status for failing to provide sufficient community benefits in the last 10 years.” (GAO-20-679, September 2020, p. 12)
§1Top 100 by CEO pay
Click a column to sort. Children’s hospitals are shown in grey: Medicaid covers most low-income children, so their charity care is structurally low.
| # | System and CEO | State | CEO pay | Revenue | Charity care, % of expenses | Charity care | CEO pay as % of charity care |
|---|---|---|---|---|---|---|---|
| 1 | NYU Langone HealthRobert I Grossman MD | NY | $30.3M | $10.5B | 1.44% | $141.4M | 21.4% |
| 2 | NewYork-PresbyterianSteven J Corwin | NY | $26.3M | $10.7B | 1.11% | $111.9M | 23.5% |
| 3 | Advocate Health (Midwest)Eugene Woods | IL | $25.8M | $17.8B | 0.66% | $114.9M | 22.4% |
| 4 | Montefiore Health SystemPhilip O Ozuah MD PhD | NY | $16.7M | $6.2B | 1.05% | $62.3M | 26.8% |
| 5 | Vanderbilt University Medical CenterJeffrey R Balser MD PhD | TN | $16.5M | $8.7B | 2.82% | $233.1M | 7.1% |
| 6 | MercyhealthJavon Bea | WI | $16.3M | $1.3B | 0.49% | $6.1M | 268.9% |
| 7 | CommonSpirit Health (Dignity)Wright L Lassiter III | AZ | $14.2M | $15.7B | 1.68% | $249.8M | 5.7% |
| 8 | Hackensack Meridian Health Inc-SubordinatesRobert C Garrett | NJ | $13.5M | $8.8B | 2.49% | $207.0M | 6.5% |
| 9 | UPMCLeslie C Davis | PA | $13.3M | $30.3B | 0.51% | $152.7M | 8.7% |
| 10 | Kaiser Permanente (Hospitals)Gregory Adams | CA | $13.0M | $42.6B | 2.29% | $876.5M | 1.5% |
| 11 | Bon Secours Mercy HealthJohn Starcher Jr JD | OH | $12.8M | $11.5B | 0.77% | $86.9M | 14.7% |
| 12 | ProvidenceRod F Hochman MD | WA | $12.3M | $20.2B | 1.11% | $218.3M | 5.6% |
| 13 | Atlantic Health System IncBrian Gragnolati | NJ | $11.5M | $4.8B | 0.94% | $42.0M | 27.5% |
| 14 | Adventist Health System/SunbeltTerry D Shaw | FL | $9.9M | $8.3B | 3.76% | $258.1M | 3.8% |
| 15 | Highmark HealthDavid Holmberg | PA | $9.7M | $6.1B | 0.73% | $43.1M | 22.5% |
| 16 | Cleveland ClinicTomislav Mihaljevic MD | OH | $9.7M | $17.2B | 2.06% | $332.9M | 2.9% |
| 17 | Orlando HealthDavid W Strong | FL | $9.4M | $7.3B | 2.84% | $168.4M | 5.6% |
| 18 | Mass General Brigham Incorporated & AffiliatesAnne Klibanski MD | MA | $9.2M | $24.9B | 0.74% | $168.6M | 5.4% |
| 19 | Banner HealthAmy Perry | AZ | $9.1M | $11.1B | 1.92% | $184.2M | 4.9% |
| 20 | RWJ Barnabas Health Inc - SubordinatesMark E Manigan | NJ | $8.9M | $7.8B | 2.38% | $174.4M | 5.1% |
| 21 | Multicare Health SystemWilliam Robertson | WA | $8.7M | $5.0B | 1.43% | $71.7M | 12.1% |
| 22 | Methodist HospitalMarc L Boom MD | TX | $8.3M | $4.4B | 6.01% | $236.6M | 3.5% |
| 23 | Northwestern MedicineHoward B Chrisman MD | IL | $8.2M | $11.2B | 1.05% | $114.9M | 7.1% |
| 24 | Novant HealthCarl Armato | NC | $8.2M | $8.1B | 1.40% | $108.6M | 7.5% |
| 25 | North Carolina Baptist HospitalJulie Ann Freischlag MD | NC | $7.6M | $3.3B | 0.83% | $26.4M | 29.0% |
| 26 | City of Hope National Medical CenterRobert W Stone | CA | $7.1M | $4.4B | 1.37% | $59.2M | 12.0% |
| 27 | Memorial Health ServicesBarry S Arbuckle | CA | $7.1M | $3.1B | 0.52% | $16.9M | 41.8% |
| 28 | Henry Ford HealthRobert G Riney | MI | $7.1M | $9.8B | 1.52% | $142.7M | 5.0% |
| 29 | Ochsner Clinic FoundationPeter C November | LA | $7.0M | $6.0B | 1.00% | $57.4M | 12.2% |
| 30 | Memorial Sloan-Kettering Cancer CenterSelwyn Vickers MD | NY | $7.0M | $8.5B | 0.21% | $16.7M | 41.8% |
| 31 | Corewell HealthChristina Freese Decker | MI | $7.0M | $11.5B | 0.48% | $54.1M | 12.9% |
| 32 | University of MiamiJoseph Echevarria | FL | $6.7M | $7.0B | 0.11% | $7.1M | 95.1% |
| 33 | Inova Health Care ServicesJ Stephen Jones MD | VA | $6.6M | $6.4B | 2.51% | $150.9M | 4.4% |
| 34 | Ohiohealth CorporationStephen E Markovich MD | OH | $6.5M | $2.2B | 2.08% | $52.9M | 12.4% |
| 35 | Memorial Hermann Health SystemDavid L Callender MD | TX | $6.1M | $8.6B | 4.19% | $349.2M | 1.7% |
| 36 | Northside HospitalRobert T Quattrocchi | GA | $5.9M | $8.4B | 4.79% | $388.6M | 1.5% |
| 37 | Northwell Health (Long Island Jewish)Michael Dowling | NY | $5.9M | $19.6B | 1.05% | $198.9M | 3.0% |
| 38 | Baptist Healthcare SystemGerard J Colman PhD | KY | $5.8M | $4.7B | 1.95% | $84.4M | 6.9% |
| 39 | Commonspirit Washington F/K/A Franciscan Health SystemKetul Patel | WA | $5.8M | $3.9B | 1.17% | $45.5M | 12.6% |
| 40 | Indiana University HealthDennis M Murphy | IN | $5.7M | $6.1B | 2.06% | $110.4M | 5.2% |
| 41 | Fairview Health ServicesJames Hereford | MN | $5.7M | $6.1B | 0.77% | $43.8M | 12.9% |
| 42 | Texas Health ResourcesBarclay E Berdan | TX | $5.6M | $6.4B | 4.97% | $261.1M | 2.1% |
| 43 | The Mount Sinai HospitalBrendan Carr | NY | $5.5M | $8.4B | 1.12% | $95.9M | 5.7% |
| 44 | The Children's Hospital of PhiladelphiaMadeline Bell · children’s | PA | $5.5M | $4.2B | 0.17% | $6.6M | 82.7% |
| 45 | BJC Health SystemRichard Liekweg | MO | $5.4M | $13.3B | 0.96% | $117.8M | 4.6% |
| 46 | Stanford Health CareDavid Entwistle | CA | $5.4M | $8.7B | 0.27% | $21.5M | 25.0% |
| 47 | Hospital for Special SurgeryBryan T Kelly | NY | $5.3M | $1.8B | 1.20% | $19.7M | 27.0% |
| 48 | Froedtert Memorial Lutheran HospitalImran Andrabi MD | WI | $5.2M | $5.8B | 0.61% | $32.7M | 16.0% |
| 49 | Endeavor HealthGerald P Gallagher | IL | $5.2M | $5.2B | 1.24% | $55.0M | 9.4% |
| 50 | White Plains Hospital Medical CenterSusan Fox | NY | $5.2M | $1.2B | 1.52% | $15.5M | 33.5% |
| 51 | Kennestone HospitalCandice Saunders | GA | $5.1M | $6.5B | 3.94% | $223.4M | 2.3% |
| 52 | SanfordBill Gassen | SD | $5.0M | $6.1B | 1.53% | $89.1M | 5.6% |
| 53 | Yale New Haven HospitalChristopher O'Connor | CT | $5.0M | $4.9B | 2.64% | $124.8M | 4.0% |
| 54 | Mayo ClinicGianrico Farrugia MD | MN | $4.9M | $14.9B | 0.61% | $87.3M | 5.6% |
| 55 | Rush University System for HealthOmar B Lateef DO | IL | $4.8M | $2.8B | 1.20% | $28.2M | 17.1% |
| 56 | St Francis HospitalPatrick O'Shaughnessy DO | NY | $4.8M | $3.0B | 2.04% | $63.1M | 7.5% |
| 57 | Beth Israel Deaconess Medical CenterKevin Tabb MD | MA | $4.7M | $7.7B | 0.87% | $62.6M | 7.6% |
| 58 | PeacehealthElizabeth V Dunne | WA | $4.5M | $4.0B | 1.94% | $77.3M | 5.8% |
| 59 | University Hospitals Health System IncCliff Megerian MD | OH | $4.4M | $5.9B | 1.23% | $72.5M | 6.1% |
| 60 | HonorhealthTodd Laporte | AZ | $4.4M | $3.5B | 6.66% | $211.6M | 2.1% |
| 61 | Children's Health System of TexasChristopher J Durovich · children’s | TX | $4.3M | $2.7B | 1.28% | $31.4M | 13.9% |
| 62 | Children's Hospital ColoradoJena Hausmann · children’s | CO | $4.3M | $2.0B | 0.15% | $3.0M | 143.5% |
| 63 | Aspirus Wausau HospitalMatthew Heywood | WI | $4.2M | $2.9B | 0.45% | $12.1M | 34.9% |
| 64 | Children's Health CareMarc Gorelick MD · children’s | MN | $4.2M | $1.2B | 0.53% | $6.1M | 68.7% |
| 65 | University Health SystemJoseph R Landsman Jr | TN | $4.1M | $1.6B | 2.88% | $46.3M | 8.9% |
| 66 | Norton HospitalsRussell F Cox | KY | $4.1M | $3.6B | 0.54% | $16.7M | 24.6% |
| 67 | Allina Health SystemLisa Shannon | MN | $4.1M | $5.9B | 0.25% | $14.6M | 28.0% |
| 68 | Methodist Hospitals of DallasJames C Scoggin Jr | TX | $4.1M | $2.5B | 5.73% | $122.6M | 3.3% |
| 69 | ProHealth Care (Waukesha Memorial)Susan Edwards | WI | $4.1M | $827.8M | 0.10% | $701,842 | 580.5% |
| 70 | San Joaquin Community Hospital dba Adventist Health BakersfieldKerry Heinrich | CA | $4.0M | $6.4B | 0.40% | $25.8M | 15.6% |
| 71 | The Rochester General HospitalRichard Davis PhD | NY | $4.0M | $3.4B | 0.93% | $31.2M | 12.9% |
| 72 | Frederick Health HospitalThomas A Kleinhanzl | MD | $4.0M | $455.2M | 3.51% | $15.1M | 26.4% |
| 73 | University of Maryland Medical SystemMohan Suntha MD | MD | $3.9M | $4.7B | 0.86% | $38.9M | 10.1% |
| 74 | Hoag Memorial Hospital PresbyterianRobert Braithwaite | CA | $3.9M | $2.1B | 0.67% | $12.2M | 32.2% |
| 75 | Community Health NetworkBryan A Mills | IN | $3.9M | $2.3B | 0.22% | $4.4M | 89.0% |
| 76 | Park NicolletAndrea M Walsh | MN | $3.8M | $2.2B | 0.55% | $11.7M | 32.8% |
| 77 | Prisma Health-UpstateMark S O'Halla | SC | $3.8M | $5.9B | 3.46% | $159.2M | 2.4% |
| 78 | John Muir HealthMichael S Thomas | CA | $3.8M | $2.1B | 0.27% | $5.4M | 70.9% |
| 79 | Kaleida HealthDonald Boyd | NY | $3.8M | $1.9B | 0.61% | $11.2M | 33.6% |
| 80 | Louisiana Children's Medical CenterGregory C Feirn · children’s | LA | $3.7M | $1.6B | 2.08% | $35.6M | 10.5% |
| 81 | Scripps HealthChristopher Van Gorder | CA | $3.7M | $5.1B | 0.40% | $18.7M | 19.8% |
| 82 | Parkview HealthRick Henvey | IN | $3.7M | $4.0B | 0.30% | $11.6M | 31.6% |
| 83 | Excela HealthKenneth P Defurio | PA | $3.6M | $1.0B | 1.24% | $11.1M | 32.7% |
| 84 | Cook Children's Medical CenterRick W Merrill · children’s | TX | $3.6M | $2.4B | 1.01% | $19.4M | 18.6% |
| 85 | Bronson Methodist HospitalBill Manns | MI | $3.6M | $2.0B | 0.36% | $6.7M | 53.3% |
| 86 | Phoenix Children's HospitalRobert L Meyer · children’s | AZ | $3.6M | $1.7B | 0.31% | $4.8M | 74.3% |
| 87 | Christiana Care Health ServicesJanice E Nevin MD | DE | $3.5M | $3.4B | 0.69% | $20.4M | 17.4% |
| 88 | Capital Health SystemAl Maghazehe PhD FACHE | NJ | $3.5M | $1.3B | 12.78% | $161.6M | 2.2% |
| 89 | Children's HospitalKevin Churchwell MD · children’s | MA | $3.5M | $3.6B | 0.48% | $17.0M | 20.5% |
| 90 | Luminis Health Anne Arundel Medical CenterVictoria Bayless | MD | $3.4M | $1.1B | 1.99% | $19.5M | 17.4% |
| 91 | The Cooper Health System A New Jersey Non-ProfitKevin O'Dowd JD | NJ | $3.4M | $2.6B | 1.78% | $41.5M | 8.2% |
| 92 | Penn Medicine (University of Pennsylvania)Kevin Mahoney | PA | $3.3M | $12.3B | 0.25% | $29.1M | 11.4% |
| 93 | Children's Hospital of the King's DaughtersAmy Sampson · children’s | VA | $3.3M | $821.0M | 0.47% | $3.4M | 96.3% |
| 94 | Parkwest Medical CenterJames D VanderSteeg | TN | $3.2M | $1.6B | 3.51% | $56.5M | 5.7% |
| 95 | The Milton S Hershey Medical CenterStephen Massini | PA | $3.2M | $4.2B | 0.43% | $16.4M | 19.7% |
| 96 | Jamaica Hospital Medical CenterBruce Flanz | NY | $3.2M | $1.3B | 4.28% | $54.2M | 5.9% |
| 97 | OSF Healthcare SystemRobert C Sehring | IL | $3.2M | $4.8B | 1.50% | $62.1M | 5.1% |
| 98 | York HospitalRoxanna Gapstur PhD RN | PA | $3.2M | $4.2B | 0.46% | $16.5M | 19.2% |
| 99 | The Toledo HospitalArturo Polizzi | OH | $3.1M | $2.5B | 0.96% | $19.5M | 16.0% |
| 100 | Integris Baptist Medical CenterTimothy Pehrson | OK | $3.1M | $2.7B | 1.73% | $46.5M | 6.7% |
All 1,033 systems are on the complete ranking. How the figures are defined is on the Standards page.
§2What the filings show
Of the 655 general hospital systems with revenue over $100 million, these 73 reported more in compensation for their chief executive than they gave in charity care. Together the 73 received $84.1M in reported compensation; their hospitals gave $40.3M to patients who could not pay. They are listed by CEO pay.
| System and chief executive | State | Revenue | Charity care | Charity care, % of expenses | CEO pay | CEO pay as % of charity care |
|---|---|---|---|---|---|---|
| MercyhealthJavon Bea | WI | $1.3B | $6.1M | 0.49% | $16.3M | 268.9% |
| ProHealth Care (Waukesha Memorial)Susan Edwards | WI | $827.8M | $701,842 | 0.10% | $4.1M | 580.5% |
| Eisenhower Medical CenterMartin Massiello | CA | $1.5B | $1.0M | 0.08% | $2.9M | 277.2% |
| Marin General HospitalDavid Klein MD | CA | $661.9M | $333,341 | 0.05% | $2.1M | 637.5% |
| Boone Memorial HospitalVirgil Underwood | WV | $106.6M | $518,734 | 0.54% | $2.1M | 407.9% |
| Cooper University Hospital Cape RegionalJoanne Carrocino FACHE | NJ | $145.4M | $569,610 | 0.38% | $2.1M | 361.8% |
| Union HospitalSteven Holman | IN | $737.9M | $504,337 | 0.08% | $1.9M | 382.3% |
| The Brooklyn Hospital CenterGary Terrinoni | NY | $506.1M | $24,155 | 0.00% | $1.8M | 7577.7% |
| Middlesex HospitalVincent Capece Jr | CT | $562.6M | $1.5M | 0.28% | $1.7M | 116.4% |
| Community Memorial Health SystemMichael Zdeblick | CA | $678.0M | $653,831 | 0.10% | $1.6M | 244.9% |
| Beebe Medical CenterDavid A Tam MD | DE | $672.2M | $1.5M | 0.23% | $1.5M | 105.0% |
| Colorado West Healthcare SystemChristian Thomas | CO | $312.5M | $487,677 | 0.16% | $1.3M | 271.0% |
| Ridgeview Medical CenterMichael Phelps | MN | $446.2M | $1.1M | 0.25% | $1.2M | 112.9% |
| Ella E M Brown Charitable CircleGregg Beeg | MI | $208.2M | $355,242 | 0.17% | $1.2M | 336.0% |
| St Johns Riverside Hospital Andrus Parkcare & Dobbs FerryRonald Corti | NY | $347.2M | $657,728 | 0.17% | $1.2M | 179.8% |
| Tarzana Medical CenterNick Lymberopoulos | CA | $393.5M | $1.1M | 0.31% | $1.1M | 100.5% |
| Fairfield Medical CenterJohn R Janoso Jr | OH | $351.6M | $459,187 | 0.14% | $1.1M | 232.7% |
| St Claire Medical CenterDonald Lloyd II | KY | $318.7M | $586,654 | 0.20% | $1.0M | 178.7% |
| USC Verdugo Hills HospitalArmand Dorian MD | CA | $190.1M | $750,326 | 0.32% | $1.0M | 137.7% |
| Fort HealthcareMichael Anderson MD | WI | $166.7M | $648,852 | 0.41% | $1.0M | 158.7% |
| Columbus Community HospitalMichael Hansen | NE | $184.7M | $511,570 | 0.30% | $1.0M | 196.0% |
| Hays Medical CenterEdward Herrman | KS | $300.5M | $302,817 | 0.10% | $993,531 | 328.1% |
| Holyoke Medical CenterSpiridon E Hatiras | MA | $306.2M | $765,932 | 0.24% | $983,904 | 128.5% |
| South County Hospital Healthcare SystemAaron S Robinson | RI | $232.3M | $601,489 | 0.25% | $964,634 | 160.4% |
| Littleton Hospital AssociationRobert Nutter | NH | $146.0M | $600,284 | 0.42% | $953,456 | 158.8% |
| Lima Memorial Joint Operating CompanyMichael D Swick | OH | $317.9M | $913,757 | 0.32% | $921,592 | 100.9% |
| Memorial HospitalBrian L Long | MI | $352.4M | $337,571 | 0.10% | $918,081 | 272.0% |
| Columbia Lutheran CharitiesErik Thorsen | OR | $257.1M | $556,749 | 0.25% | $906,561 | 162.8% |
| York HospitalPatrick A Taylor MD | ME | $205.4M | $65,261 | 0.03% | $889,293 | 1362.7% |
| Weirton Medical CenterJohn C Frankovitch | WV | $116.3M | $200,552 | 0.16% | $863,136 | 430.4% |
| Kingman HealthcareEvans Heath | AZ | $433.6M | $789,445 | 0.19% | $850,169 | 107.7% |
| UPMC WashingtonBrook T Ward | PA | $297.3M | $419,559 | 0.15% | $811,318 | 193.4% |
| Uniontown HospitalCarrie Willetts | PA | $204.2M | $467,292 | 0.23% | $810,855 | 173.5% |
| Norton - King's Daughters' HealthCarol Dozier | IN | $151.1M | $485,927 | 0.26% | $806,836 | 166.0% |
| Freeport Memorial HospitalMark Gridley | IL | $169.5M | $642,352 | 0.41% | $788,822 | 122.8% |
| Hillsdale Community Health CenterJeremiah J Hodshire | MI | $104.7M | $542,302 | 0.54% | $782,633 | 144.3% |
| Auburn Community HospitalScott Berlucchi | NY | $216.0M | $460,209 | 0.24% | $754,290 | 163.9% |
| Welia HealthRandy Ulseth | MN | $138.2M | $476,191 | 0.37% | $736,660 | 154.7% |
| Atlantic General HospitalDonald Owrey | MD | $183.1M | $503,897 | 0.28% | $718,753 | 142.6% |
| BmhJacob Erickson | ID | $189.2M | $601,151 | 0.32% | $710,132 | 118.1% |
| Warren General HospitalRichard L Allen | PA | $103.6M | $29,708 | 0.03% | $702,665 | 2365.2% |
| San Juan Regional Medical CenterJason Rounds | NM | $504.6M | $431,254 | 0.10% | $691,254 | 160.3% |
| Phelps Memorial Health CenterMark Harrel | NE | $116.9M | $469,000 | 0.50% | $679,126 | 144.8% |
| The Shelby County Memorial Hospital AssociationMark Klosterman | OH | $128.7M | $645,343 | 0.50% | $676,805 | 104.9% |
| Fisher-Titus Medical CenterBrent Burkey | OH | $165.5M | $509,446 | 0.32% | $674,664 | 132.4% |
| Thorek Memorial HospitalEdward Budd | IL | $161.0M | $333,107 | 0.29% | $666,624 | 200.1% |
| Ridgecrest Regional HospitalJames Suver | CA | $150.0M | $299,811 | 0.19% | $663,118 | 221.2% |
| Nathan Littauer Hospital AssociationSean Fadale | NY | $122.5M | $147,952 | 0.11% | $662,106 | 447.5% |
| Union County Hospital AuthorityKevin L Bierschenk | GA | $171.5M | $376,444 | 0.24% | $656,935 | 174.5% |
| St Mary's HealthcareJeffrey Methven | NY | $195.0M | $532,440 | 0.25% | $649,242 | 121.9% |
| Lakewood Health SystemLisa Bjerga | MN | $162.9M | $276,431 | 0.17% | $649,186 | 234.8% |
| Labette County Medical CenterBrian Williams | KS | $105.0M | $410,779 | 0.40% | $615,052 | 149.7% |
| Southwest Health CenterDaniel Rohrbach | WI | $148.0M | $124,240 | 0.10% | $604,556 | 486.6% |
| Winona Health ServicesRachelle Heising-Schultz | MN | $111.9M | $326,000 | 0.27% | $581,915 | 178.5% |
| St Croix Regional Medical CenterMichael Youso | WI | $148.1M | $340,188 | 0.25% | $569,758 | 167.5% |
| Oswego HospitalMichael Backus | NY | $184.8M | $156,175 | 0.08% | $565,125 | 361.9% |
| Oneida Health SystemsFelissa Koernig | NY | $147.0M | $432,743 | 0.33% | $556,012 | 128.5% |
| Crisp Regional HospitalSteve Gautney | GA | $141.3M | $105,781 | 0.08% | $535,051 | 505.8% |
| Siskiyou Hospital Inc dba Fairchild Medical CenterJonathon Andrus | CA | $129.8M | $499,327 | 0.41% | $526,567 | 105.5% |
| Cameron Memorial Community HospitalAngela Logan | IN | $135.5M | $145,343 | 0.11% | $521,787 | 359.0% |
| Artesia General HospitalJoe Salgado | NM | $102.5M | $266,006 | 0.32% | $520,889 | 195.8% |
| Monadnock Community HospitalCynthia McGuire | NH | $137.2M | $507,323 | 0.39% | $516,289 | 101.8% |
| Pella Regional Health CenterRobert Kroese | IA | $159.6M | $499,072 | 0.34% | $510,626 | 102.3% |
| Armstrong County Memorial HospitalNichole Geraci | PA | $162.8M | $422,278 | 0.28% | $506,494 | 119.9% |
| Missouri Delta Medical CenterJason Schrumpf | MO | $188.6M | $201,056 | 0.10% | $500,780 | 249.1% |
| Astera HealthJoel Beiswenger | MN | $102.4M | $222,144 | 0.22% | $486,632 | 219.1% |
| Mount Desert Island HospitalChristina Maguire | ME | $101.0M | $111,920 | 0.12% | $485,577 | 433.9% |
| Community Hospital of AnacondaMargaret Hickey-Boynton | MT | $103.0M | $447,730 | 0.43% | $455,982 | 101.8% |
| Brattleboro Memorial HospitalChristopher Dougherty | VT | $115.8M | $375,635 | 0.30% | $452,245 | 120.4% |
| Hills & Dales General HospitalAndrew Daniels | MI | $133.1M | $194,740 | 0.16% | $432,375 | 222.0% |
| Mt Graham Regional Medical CenterRoland Knox | AZ | $122.9M | $330,000 | 0.32% | $428,239 | 129.8% |
| Adirondack Medical CenterAaron Kramer | NY | $152.0M | $70,235 | 0.05% | $407,382 | 580.0% |
| Arkansas Methodist Hospital Corporation D/B/A Arkansas Methodist Medical CenterBrad Bloemer | AR | $103.5M | $226,611 | 0.23% | $262,134 | 115.7% |
The biggest systems can do it. Most don't. Among the 17 systems with revenue over $10 billion, Kaiser Permanente gave the most charity care in dollars ($876.5M) and the most as a share of expenses (2.29%), and reported $13.0M in compensation for its chief executive, Gregory Adams, which is 1.5% of that charity care, the lowest ratio of any system its size. Advocate Health (Midwest), Illinois's largest system, sits near the bottom at 0.66%: Kaiser is 2.4 times its size and gave 7.6 times the charity care. Same tax exemption, same filing, same line of the form.
| System and chief executive | State | Revenue | Charity care | Charity care, % of expenses | CEO pay | CEO pay as % of charity care |
|---|---|---|---|---|---|---|
| Kaiser Permanente (Hospitals)Gregory Adams | CA | $42.6B | $876.5M | 2.29% | $13.0M | 1.5% |
| Cleveland ClinicTomislav Mihaljevic MD | OH | $17.2B | $332.9M | 2.06% | $9.7M | 2.9% |
| Banner HealthAmy Perry | AZ | $11.1B | $184.2M | 1.92% | $9.1M | 4.9% |
| CommonSpirit Health (Dignity)Wright L Lassiter III | AZ | $15.7B | $249.8M | 1.68% | $14.2M | 5.7% |
| NYU Langone HealthRobert I Grossman MD | NY | $10.5B | $141.4M | 1.44% | $30.3M | 21.4% |
| ProvidenceRod F Hochman MD | WA | $20.2B | $218.3M | 1.11% | $12.3M | 5.6% |
| NewYork-PresbyterianSteven J Corwin | NY | $10.7B | $111.9M | 1.11% | $26.3M | 23.5% |
| Northwestern MedicineHoward B Chrisman MD | IL | $11.2B | $114.9M | 1.05% | $8.2M | 7.1% |
| Northwell Health (Long Island Jewish)Michael Dowling | NY | $19.6B | $198.9M | 1.05% | $5.9M | 3.0% |
| BJC Health SystemRichard Liekweg | MO | $13.3B | $117.8M | 0.96% | $5.4M | 4.6% |
| Bon Secours Mercy HealthJohn Starcher Jr JD | OH | $11.5B | $86.9M | 0.77% | $12.8M | 14.7% |
| Mass General Brigham Incorporated & AffiliatesAnne Klibanski MD | MA | $24.9B | $168.6M | 0.74% | $9.2M | 5.4% |
| Advocate Health (Midwest)Eugene Woods | IL | $17.8B | $114.9M | 0.66% | $25.8M | 22.4% |
| Mayo ClinicGianrico Farrugia MD | MN | $14.9B | $87.3M | 0.61% | $4.9M | 5.6% |
| UPMCLeslie C Davis | PA | $30.3B | $152.7M | 0.51% | $13.3M | 8.7% |
| Corewell HealthChristina Freese Decker | MI | $11.5B | $54.1M | 0.48% | $7.0M | 12.9% |
| Penn Medicine (University of Pennsylvania)Kevin Mahoney | PA | $12.3B | $29.1M | 0.25% | $3.3M | 11.4% |
The highest rates in the country are at large regional systems, not the giants. Of the 229 systems over $1 billion, these ten gave the largest share of their expenses as charity care. Several give two to three times Kaiser Permanente's share.
| System and chief executive | State | Revenue | Charity care | Charity care, % of expenses | CEO pay | CEO pay as % of charity care |
|---|---|---|---|---|---|---|
| Capital Health SystemAl Maghazehe PhD FACHE | NJ | $1.3B | $161.6M | 12.78% | $3.5M | 2.2% |
| Ascension SetonWilliam A Davis | TX | $3.9B | $234.8M | 6.90% | $2.5M | 1.0% |
| HonorhealthTodd Laporte | AZ | $3.5B | $211.6M | 6.66% | $4.4M | 2.1% |
| Methodist HospitalMarc L Boom MD | TX | $4.4B | $236.6M | 6.01% | $8.3M | 3.5% |
| Methodist Hospitals of DallasJames C Scoggin Jr | TX | $2.5B | $122.6M | 5.73% | $4.1M | 3.3% |
| Erlanger HealthJim Coleman | TN | $1.7B | $92.7M | 5.69% | $1.7M | 1.8% |
| Christus Santa Rosa Health CareCris Daskevich | TX | $1.3B | $70.2M | 5.46% | $1.6M | 2.2% |
| Baptist Memorial HospitalEdwin P Cade | TN | $1.1B | $54.8M | 5.39% | $907,999 | 1.7% |
| Lee Health SystemLawrence Antonucci | FL | $3.5B | $163.2M | 5.37% | $709,634 | 0.4% |
| Texas Health ResourcesBarclay E Berdan | TX | $6.4B | $261.1M | 4.97% | $5.6M | 2.1% |
§3Rebuttals
Institutions named in this report may reply to [email protected]. Replies are published here in full. None has been received.