Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

New York · Ranked 47 of 1033 by CEO pay.

Hospital for Special Surgery

Bryan T Kelly, President & CEO. Fiscal year ending 2024-12.

$5.3M
CEO total compensation
Form 990 Part VII, columns D+E+F
1.20%
of expenses spent on charity care
Schedule H Part I line 7a
27.0%
CEO pay as a share of all charity care
Bryan T Kelly’s pay of $5,329,588 equals 27.0 percent of the $19,749,855 the system spent on charity care in the same year.

Also listed with a chief executive title in the same filings: Louis A Shapiro-, Former President & CEO, $3,428,637. Where a chief executive retired during the year, the filing reports the final-year payout.

§1The filing

Total revenue
$1,756,859,714
Total expenses
$1,642,543,258
Net assets
$2,032,566,674
Employees
6,693
Hospitals covered
1 facilities across 1 filing
Charity care, net
$19,749,855
Bad debt
$4,042,975
Medicare surplus (shortfall), as filed
($86,173,697)
CEO pay from the organization (Part VII col. D)
$4,183,697
From related organizations (col. E)
$1,045,924
Other compensation, including deferred pay and nontaxable benefits (col. F)
$99,967
CEO total compensation (D+E+F)
$5,329,588 to Bryan T Kelly

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, Hospital for Special Surgery, EIN 13-1624135, 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)$175.5M Of which charity care to patients who could not pay (line 7a)$19.7M (11%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($4.0M) 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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Hospital for Special Surgery: CEO pay $5.3M, charity care 1.20% of expenses