Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Arkansas · Ranked 590 of 1033 by CEO pay.

Summit Healthcare Association

Jeff Comer, CEO. Fiscal year ending 2024-12.

$642,498
CEO total compensation
Form 990 Part VII, columns D+E+F
0.42%
of expenses spent on charity care
Schedule H Part I line 7a
53.7%
CEO pay as a share of all charity care
Jeff Comer’s pay of $642,498 equals 53.7 percent of the $1,197,271 the system spent on charity care in the same year.

§1The filing

Total revenue
$303,678,058
Total expenses
$287,013,635
Net assets
$180,113,883
Employees
1,511
Hospitals covered
1 facilities across 1 filing
Charity care, net
$1,197,271
Bad debt
$8,726,971
Medicare surplus (shortfall), as filed
$12,062,264
CEO pay from the organization (Part VII col. D)
$620,791
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$21,707
CEO total compensation (D+E+F)
$642,498 to Jeff Comer

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, Summit Healthcare Association, EIN 86-0320447, 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)$37.4M Of which charity care to patients who could not pay (line 7a)$1.2M (3%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($8.7M) 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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Summit Healthcare Association: CEO pay $642,498, charity care 0.42% of expenses