Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

South Dakota · Ranked 984 of 1033 by CEO pay.

Landmann-Jungman Memorial Hospital

Melissa Gale, CEO. Fiscal year ending 2025-06.

$187,093
CEO total compensation
Form 990 Part VII, columns D+E+F
0.12%
of expenses spent on charity care
Schedule H Part I line 7a
2078.8%
CEO pay as a share of all charity care
In the most recent filing year, Melissa Gale’s reported compensation was $187,093. The system’s charity care for the same year was $9,000. One person’s reported compensation was 20.8 times what the system gave to every patient who could not pay.

§1The filing

Total revenue
$7,511,576
Total expenses
$7,709,236
Net assets
$2,795,373
Employees
56
Hospitals covered
1 facilities across 1 filing
Charity care, net
$9,000
Bad debt
$102,440
Medicare surplus (shortfall), as filed
($17,920)
CEO pay from the organization (Part VII col. D)
$162,523
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$24,570
CEO total compensation (D+E+F)
$187,093 to Melissa Gale

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, Landmann-Jungman Memorial Hospital, EIN 46-6015787, 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)$176,755 Of which charity care to patients who could not pay (line 7a)$9,000 (5%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($102,440) 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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Landmann-Jungman Memorial Hospital: CEO pay $187,093, charity care 0.12% of expenses