Official Seal, Everything Is Broken (2026)

Everything Is Broken

Report No. 1 · Nonprofit Hospital Executive Pay vs Charity Care · Annual Report, 2026 edition

Florida · Ranked 993 of 1033 by CEO pay.

Calhoun-Liberty Hospital Association

James C Miller, CEO. Fiscal year ending 2024-12.

$176,336
CEO total compensation
Form 990 Part VII, columns D+E+F
1.19%
of expenses spent on charity care
Schedule H Part I line 7a
97.0%
CEO pay as a share of all charity care
James C Miller’s pay of $176,336 equals 97.0 percent of the $181,714 the system spent on charity care in the same year.

§1The filing

Total revenue
$26,403,564
Total expenses
$15,281,700
Net assets
$16,384,568
Employees
209
Hospitals covered
1 facilities across 1 filing
Charity care, net
$181,714
Bad debt
$4,201,435
Medicare surplus (shortfall), as filed
($1,283,820)
CEO pay from the organization (Part VII col. D)
$158,400
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$17,936
CEO total compensation (D+E+F)
$176,336 to James C Miller

Medicare surplus (shortfall) is Schedule H Part III line 7: Medicare revenue minus the cost of Medicare care. A figure in parentheses is a shortfall. Like bad debt, it is not community benefit on the IRS form.

Source: Form 990, Calhoun-Liberty Hospital Association, EIN 59-3051173, fiscal year ending 2024-12, as published by the IRS. CEO identification: ceo title multiple.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$226,571 Of which charity care to patients who could not pay (line 7a)$181,714 (80%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($4.2M) and Medicare shortfall are reported separately by the IRS and are not community benefit on the form.

Every number on this page was copied from the filing linked above. If a figure is wrong, send the filing that contradicts it and the correction runs at the top of this page.

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Calhoun-Liberty Hospital Association: CEO pay $176,336, charity care 1.19% of expenses