Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Minnesota · Not ranked: see note below.

Essentia Health Moose Lake

Sam Barney, Administrator. Fiscal year ending 2025-06.

$216,081
CEO total compensation
Form 990 Part VII, columns D+E+F
1.04%
of expenses spent on charity care
Schedule H Part I line 7a
28.8%
CEO pay as a share of all charity care
Sam Barney’s pay of $216,081 equals 28.8 percent of the $750,295 the system spent on charity care in the same year.

Not in the ranking because the chief executive could not be identified from the filing with confidence. The figures below are shown as filed.

§1The filing

Total revenue
$74,779,284
Total expenses
$71,843,264
Net assets
$35,153,396
Employees
372
Hospitals covered
2 facilities across 2 filings
Charity care, net
$750,295
Bad debt
$2,506,344
Medicare surplus (shortfall), as filed
($263,055)
CEO pay from the organization (Part VII col. D)
$175,055
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$41,026
CEO total compensation (D+E+F)
$216,081 to Sam Barney

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, Essentia Health Moose Lake, EIN 84-5099016, fiscal year ending 2025-06, as published by the IRS. CEO identification: administrator title.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$4.8M Of which charity care to patients who could not pay (line 7a)$750,295 (16%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($2.5M) and Medicare shortfall are reported separately by the IRS and are not community benefit on the form.

§3Filings in this system

Filing entityEINFY endRevenueCharity care% of expensesFiling
Essentia Health Moose Lake84-50990162025-06$48.8M$316,3320.72%990
Pine Medical Center41-18845972025-06$26.0M$433,9631.70%990

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.

§Share

Essentia Health Moose Lake: CEO pay $216,081, charity care 1.04% of expenses