Official Seal, Everything Is Broken (2026)

Everything Is Broken

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

Pennsylvania · Not ranked: see note below.

UPMC Hanover

Michael W Gaskins, President, UPMC Hanover. Fiscal year ending 2024-06.

$746,692
CEO total compensation
Form 990 Part VII, columns D+E+F
1.07%
of expenses spent on charity care
Schedule H Part I line 7a
33.4%
CEO pay as a share of all charity care
Michael W Gaskins’s pay of $746,692 equals 33.4 percent of the $2,236,405 the system spent on charity care in the same year.

Not in the ranking because the chief executive could not be identified from the filing with confidence. The figures below are shown as filed.

Also listed with a chief executive title in the same filings: Philip W Guarnaschelli, Fmr President And CEO, $1,152,327. Where a chief executive retired during the year, the filing reports the final-year payout.

§1The filing

Total revenue
$233,221,747
Total expenses
$209,119,434
Net assets
−$30,592,117
Employees
1,206
Hospitals covered
1 facilities across 1 filing
Charity care, net
$2,236,405
Bad debt
$1,983,689
Medicare surplus (shortfall), as filed
($29,778,426)
CEO pay from the organization (Part VII col. D)
$659,733
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$86,959
CEO total compensation (D+E+F)
$746,692 to Michael W Gaskins

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, UPMC Hanover, EIN 23-1360851, fiscal year ending 2024-06, as published by the IRS. CEO identification: president title.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$13.7M Of which charity care to patients who could not pay (line 7a)$2.2M (16%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($2.0M) 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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UPMC Hanover: CEO pay $746,692, charity care 1.07% of expenses