Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Kentucky · Ranked 988 of 1033 by CEO pay.

Cumberland County Hospital Association

Richard Neikirk II, CEO. Fiscal year ending 2025-06.

$180,401
CEO total compensation
Form 990 Part VII, columns D+E+F
0.26%
of expenses spent on charity care
Schedule H Part I line 7a
330.8%
CEO pay as a share of all charity care
In the most recent filing year, Richard Neikirk II’s reported compensation was $180,401. The system’s charity care for the same year was $54,541. One person’s reported compensation was 3.3 times what the system gave to every patient who could not pay.

§1The filing

Total revenue
$22,694,125
Total expenses
$21,055,977
Net assets
$22,110,772
Employees
260
Hospitals covered
1 facilities across 1 filing
Charity care, net
$54,541
Bad debt
$867,697
Medicare surplus (shortfall), as filed
($1,369,786)
CEO pay from the organization (Part VII col. D)
$167,056
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$13,345
CEO total compensation (D+E+F)
$180,401 to Richard Neikirk II

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, Cumberland County Hospital Association, EIN 61-0624096, 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)$371,643 Of which charity care to patients who could not pay (line 7a)$54,541 (15%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($867,697) 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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Cumberland County Hospital Association: CEO pay $180,401, charity care 0.26% of expenses