Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Wisconsin · Ranked 894 of 1033 by CEO pay.

Cumberland Memorial Hospital

Emily Dilley, CEO. Fiscal year ending 2025-06.

$261,336
CEO total compensation
Form 990 Part VII, columns D+E+F
1.01%
of expenses spent on charity care
Schedule H Part I line 7a
68.3%
CEO pay as a share of all charity care
Emily Dilley’s pay of $261,336 equals 68.3 percent of the $382,500 the system spent on charity care in the same year.

§1The filing

Total revenue
$36,711,713
Total expenses
$37,819,085
Net assets
$19,438,019
Employees
289
Hospitals covered
1 facilities across 1 filing
Charity care, net
$382,500
Bad debt
$533,594
Medicare surplus (shortfall), as filed
($46,115)
CEO pay from the organization (Part VII col. D)
$230,135
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$31,201
CEO total compensation (D+E+F)
$261,336 to Emily Dilley

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 Memorial Hospital, EIN 39-0831153, 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)$5.3M Of which charity care to patients who could not pay (line 7a)$382,500 (7%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($533,594) 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 Memorial Hospital: CEO pay $261,336, charity care 1.01% of expenses