Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Georgia · Ranked 569 of 1033 by CEO pay.

Shepherd Center

James H Shepherd III, President/CEO. Fiscal year ending 2025-03.

$668,420
CEO total compensation
Form 990 Part VII, columns D+E+F
1.49%
of expenses spent on charity care
Schedule H Part I line 7a
13.9%
CEO pay as a share of all charity care

Also listed with a chief executive title in the same filings: Sarah Morrison, Former CEO, $1,631,340. Where a chief executive retired during the year, the filing reports the final-year payout.

§1The filing

Total revenue
$366,426,876
Total expenses
$322,869,975
Net assets
$847,348,992
Employees
2,193
Hospitals covered
1 facilities across 1 filing
Charity care, net
$4,820,214
Bad debt
$1,329,181
Medicare surplus (shortfall), as filed
($21,234,953)
CEO pay from the organization (Part VII col. D)
$632,092
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$36,328
CEO total compensation (D+E+F)
$668,420 to James H Shepherd III

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, Shepherd Center, EIN 51-0141601, fiscal year ending 2025-03, 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)$10.3M Of which charity care to patients who could not pay (line 7a)$4.8M (47%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1.3M) 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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Shepherd Center: CEO pay $668,420, charity care 1.49% of expenses