Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Illinois · Ranked 841 of 1033 by CEO pay.

Pana Community Hospital Association

Katrina Casner, President & CEO. Fiscal year ending 2024-12.

$319,743
CEO total compensation
Form 990 Part VII, columns D+E+F
2.00%
of expenses spent on charity care
Schedule H Part I line 7a
36.4%
CEO pay as a share of all charity care
Katrina Casner’s pay of $319,743 equals 36.4 percent of the $878,965 the system spent on charity care in the same year.

§1The filing

Total revenue
$45,818,486
Total expenses
$43,878,513
Net assets
$48,132,553
Employees
371
Hospitals covered
1 facilities across 1 filing
Charity care, net
$878,965
Bad debt
$1,917,831
Medicare surplus (shortfall), as filed
($292,587)
CEO pay from the organization (Part VII col. D)
$256,527
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$63,216
CEO total compensation (D+E+F)
$319,743 to Katrina Casner

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, Pana Community Hospital Association, EIN 37-6062326, 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)$5.0M Of which charity care to patients who could not pay (line 7a)$878,965 (18%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1.9M) 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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Pana Community Hospital Association: CEO pay $319,743, charity care 2.00% of expenses