Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Pennsylvania · Ranked 532 of 1033 by CEO pay.

The Good Shepherd Rehabilitation Hospital

Michael R Spigel, President & CEO. Fiscal year ending 2025-06.

$748,271
CEO total compensation
Form 990 Part VII, columns D+E+F
0.10%
of expenses spent on charity care
Schedule H Part I line 7a
613.0%
CEO pay as a share of all charity care
In the most recent filing year, Michael R Spigel’s reported compensation was $748,271. The system’s charity care for the same year was $122,073. One person’s reported compensation was 6.1 times what the system gave to every patient who could not pay.

Most of the reported compensation ($712,258 of $748,271) came from a related organization (Part VII column E) and was reported on this filing.

§1The filing

Total revenue
$101,782,498
Total expenses
$117,807,223
Net assets
$6,482,316
Employees
815
Hospitals covered
2 facilities across 2 filings
Charity care, net
$122,073
Bad debt
$1,620
Medicare surplus (shortfall), as filed
($4,606,712)
CEO pay from the organization (Part VII col. D)
$0
From related organizations (col. E)
$712,258
Other compensation, including deferred pay and nontaxable benefits (col. F)
$36,013
CEO total compensation (D+E+F)
$748,271 to Michael R Spigel

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, The Good Shepherd Rehabilitation Hospital, EIN 23-1371947, 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)$6.4M Of which charity care to patients who could not pay (line 7a)$122,073 (2%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1,620) and Medicare shortfall are reported separately by the IRS and are not community benefit on the form.

§3Filings in this system

Filing entityEINFY endRevenueCharity care% of expensesFiling
The Good Shepherd Rehabilitation Hospital23-13719472025-06$91.0M$121,8920.12%990
The Allentown Specialty Hospital Inc23-30098742025-06$10.8M$1810.00%990

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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The Good Shepherd Rehabilitation Hospital: CEO pay $748,271, charity care 0.10% of expenses