Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Idaho · Ranked 496 of 1033 by CEO pay.

Kootenai Health

Jameson Smith, CEO (Beginning 3/2024). Fiscal year ending 2024-12.

$822,023
CEO total compensation
Form 990 Part VII, columns D+E+F
0.57%
of expenses spent on charity care
Schedule H Part I line 7a
14.8%
CEO pay as a share of all charity care

The chief executive's title on the filing indicates a change during the year (CEO (BEGINNING 3/2024)); the pay shown is what the filing reports for that person, which may cover part of the year.

Also listed with a chief executive title in the same filings: Jon Ness, CEO, $2,035,690. Where a chief executive retired during the year, the filing reports the final-year payout.

§1The filing

Total revenue
$1,001,675,291
Total expenses
$973,897,402
Net assets
$570,941,896
Employees
4,857
Hospitals covered
1 facilities across 1 filing
Charity care, net
$5,565,548
Bad debt
$33,331,925
Medicare surplus (shortfall), as filed
($26,212,768)
CEO pay from the organization (Part VII col. D)
$795,164
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$26,859
CEO total compensation (D+E+F)
$822,023 to Jameson Smith

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, Kootenai Health, EIN 82-0380784, 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)$73.2M Of which charity care to patients who could not pay (line 7a)$5.6M (8%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($33.3M) 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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Kootenai Health: CEO pay $822,023, charity care 0.57% of expenses