Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Colorado · Ranked 141 of 1033 by CEO pay.

National Jewish Health

Michael S Salem MD, President And CEO, Bod Member. Fiscal year ending 2025-06.

$2.4M
CEO total compensation
Form 990 Part VII, columns D+E+F
0.03%
of expenses spent on charity care
Schedule H Part I line 7a
2325.0%
CEO pay as a share of all charity care
In the most recent filing year, Michael S Salem MD’s reported compensation was $2,402,798. The system’s charity care for the same year was $103,346. One person’s reported compensation was 23.3 times what the system gave to every patient who could not pay.

§1The filing

Total revenue
$375,353,154
Total expenses
$383,108,771
Net assets
$254,240,000
Employees
2,099
Hospitals covered
1 facilities across 1 filing
Charity care, net
$103,346
Bad debt
$1,428,089
Medicare surplus (shortfall), as filed
($60,893,720)
CEO pay from the organization (Part VII col. D)
$2,402,798
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$0
CEO total compensation (D+E+F)
$2,402,798 to Michael S Salem MD

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, National Jewish Health, EIN 74-2044647, 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)$46.7M Of which charity care to patients who could not pay (line 7a)$103,346 (0%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1.4M) 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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National Jewish Health: CEO pay $2.4M, charity care 0.03% of expenses