Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

New York · Ranked 79 of 1033 by CEO pay.

Kaleida Health

Donald Boyd, President And CEO. Fiscal year ending 2024-12.

$3.8M
CEO total compensation
Form 990 Part VII, columns D+E+F
0.61%
of expenses spent on charity care
Schedule H Part I line 7a
33.6%
CEO pay as a share of all charity care
Donald Boyd’s pay of $3,764,180 equals 33.6 percent of the $11,200,303 the system spent on charity care in the same year.

Also listed with a chief executive title in the same filings: Robert Nesselbush, Former CEO, $1,431,648. Where a chief executive retired during the year, the filing reports the final-year payout.

§1The filing

Total revenue
$1,948,879,909
Total expenses
$1,825,673,406
Net assets
$240,693,513
Employees
10,633
Hospitals covered
4 facilities across 1 filing
Charity care, net
$11,200,303
Bad debt
Medicare surplus (shortfall), as filed
($19,071,164)
CEO pay from the organization (Part VII col. D)
$3,716,363
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$47,817
CEO total compensation (D+E+F)
$3,764,180 to Donald Boyd

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, Kaleida Health, EIN 16-1533232, fiscal year ending 2024-12, 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)$205.3M Of which charity care to patients who could not pay (line 7a)$11.2M (5%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt () 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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Kaleida Health: CEO pay $3.8M, charity care 0.61% of expenses