Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

North Dakota · Ranked 680 of 1033 by CEO pay.

Lutheran Charity Association D/B/A Jamestown Regional Medical Center

Mike Delfs, CEO. Fiscal year ending 2025-06.

$502,364
CEO total compensation
Form 990 Part VII, columns D+E+F
0.81%
of expenses spent on charity care
Schedule H Part I line 7a
74.8%
CEO pay as a share of all charity care
Mike Delfs’s pay of $502,364 equals 74.8 percent of the $672,000 the system spent on charity care in the same year.

§1The filing

Total revenue
$84,283,730
Total expenses
$83,225,986
Net assets
$50,325,232
Employees
452
Hospitals covered
1 facilities across 1 filing
Charity care, net
$672,000
Bad debt
$1,755,480
Medicare surplus (shortfall), as filed
($115,086)
CEO pay from the organization (Part VII col. D)
$431,095
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$71,269
CEO total compensation (D+E+F)
$502,364 to Mike Delfs

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, Lutheran Charity Association D/B/A Jamestown Regional Medical Center, EIN 45-0231181, 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)$2.3M Of which charity care to patients who could not pay (line 7a)$672,000 (30%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1.8M) 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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Lutheran Charity Association D/B/A Jamestown Regional Medical Center: CEO pay $502,364, charity care 0.81% of expenses