Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Indiana · Michigan · Ranked 168 of 1033 by CEO pay.

Memorial Hospital of South Bend

Kreg R Gruber, CEO. Fiscal year ending 2024-12.

$2.1M
CEO total compensation
Form 990 Part VII, columns D+E+F
0.64%
of expenses spent on charity care
Schedule H Part I line 7a
30.4%
CEO pay as a share of all charity care
Kreg R Gruber’s pay of $2,136,422 equals 30.4 percent of the $7,030,409 the system spent on charity care in the same year.

Most of the reported compensation ($1,848,714 of $2,136,422) came from a related organization (Part VII column E) and was reported on this filing.

§1The filing

Total revenue
$1,254,047,031
Total expenses
$1,097,369,491
Net assets
$600,168,645
Employees
6,254
Hospitals covered
4 facilities across 4 filings
Charity care, net
$7,030,409
Bad debt
$18,888,694
Medicare surplus (shortfall), as filed
($62,040,233)
CEO pay from the organization (Part VII col. D)
$0
From related organizations (col. E)
$1,848,714
Other compensation, including deferred pay and nontaxable benefits (col. F)
$287,708
CEO total compensation (D+E+F)
$2,136,422 to Kreg R Gruber

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, Memorial Hospital of South Bend, EIN 35-0868132, 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)$51.6M Of which charity care to patients who could not pay (line 7a)$7.0M (14%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($18.9M) 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
Memorial Hospital of South Bend Inc35-08681322024-12$746.8M$1.9M0.32%990
Elkhart General Hospital Inc35-08775742024-12$395.2M$1.2M0.35%990
Three Rivers Health System Inc45-12579722024-12$80.3M$3.9M5.68%990
Community Hospital of Bremen Inc35-08350062024-12$31.8M$42,6370.15%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.

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Memorial Hospital of South Bend: CEO pay $2.1M, charity care 0.64% of expenses