Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

California · Ranked 203 of 1033 by CEO pay.

Children's Hospital Los Angeles

Paul S Viviano, Director, CEO. Fiscal year ending 2025-06.

$1.9M
CEO total compensation
Form 990 Part VII, columns D+E+F
0.03%
of expenses spent on charity care
Schedule H Part I line 7a
284.3%
CEO pay as a share of all charity care
In the most recent filing year, Paul S Viviano’s reported compensation was $1,888,151. The system’s charity care for the same year was $664,174. One person’s reported compensation was 2.8 times what the system gave to every patient who could not pay.

§1The filing

Total revenue
$1,816,852,966
Total expenses
$1,930,797,327
Net assets
$1,599,602,388
Employees
8,548
Hospitals covered
1 facilities across 1 filing
Charity care, net
$664,174
Bad debt
$60,782,383
Medicare surplus (shortfall), as filed
$70,833
CEO pay from the organization (Part VII col. D)
$1,841,888
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$46,263
CEO total compensation (D+E+F)
$1,888,151 to Paul S Viviano

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, Children's Hospital Los Angeles, EIN 95-1690977, fiscal year ending 2025-06, as published by the IRS. CEO identification: ceo title.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$184.0M Of which charity care to patients who could not pay (line 7a)$664,174 (0%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($60.8M) 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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Children's Hospital Los Angeles: CEO pay $1.9M, charity care 0.03% of expenses