Everything Is Broken
Nonprofit Hospital Executive Pay vs Charity Care, Annual Report, 2026 edition. Data as of 2026-11-01.
https://everythingisbroken.org/reports/hospital-ceo-pay/

HEADLINE
73 nonprofit hospital chief executives received more in reported compensation than their hospitals gave in charity care. The count covers the 655 general hospital systems with revenue over $100 million, using each hospital's own IRS filings. Together the 73 received $84.1M in reported compensation; their hospitals gave $40.3M to patients who could not pay.

WHAT IS IN THIS KIT
summary.png                         The headline card (1200 x 630), free to publish.
ceo_pay_exceeds_charity_care.csv    The 73 systems, with CEO pay, charity care, the ratio, fiscal year, EIN, a link to the filing and a link to the page.
method.txt                          The method in one page.

DEFINITIONS
CEO pay: total compensation on Form 990 Part VII (columns D, E and F): salary and bonus from the organization and related organizations, plus deferred compensation and benefits.
Charity care: Schedule H Part I line 7a, financial assistance at cost, net of any payment received for it. Not bad debt, not Medicaid shortfall. The IRS requires it at cost, not at list price.
Systems: filings reporting the same chief executive are combined; every combination over $1 billion was checked by hand. Children's hospitals and specialty hospitals (rehabilitation, long-term acute care, cancer, behavioral) are excluded from the headline count and listed with the reason in headline_exclusions.csv on the data page.

EVERY FIGURE links to the filing it came from. Full dataset, scripts and a reproduction manual: https://everythingisbroken.org/reports/hospital-ceo-pay/data.html
Contact: contact@everythingisbroken.org. Corrections: send the filing that contradicts a figure.
