CEO pay at US nonprofit hospitals, ranked

What counts as a hospital here

Nonprofit hospitals and smaller health systems that file their own Form 990 and are classed by the IRS as hospitals or mark the hospital box on the return. Systems whose largest return reports $1 billion or more are on the hospital systems ranking, and a hospital in one of those systems is listed here only when its own return names its own chief executive. Each must report at least $100 million in total revenue (Part I, line 12) on its latest full-year return. 640 organizations meet the definition: 36 are ranked here, and 599 do not have pages on this site yet.

Each row is the return that reports the chief executive's pay, and the revenue shown is that return's own. For 3 rows that return is a parent whose largest affiliate files separately, and a note on the row names the affiliate. Affiliates that list the same executive as the ranked return are left out so one person's pay is not listed twice.

Three more that meet the definition, Baxter County Regional Hospital, Jefferson Hospital Association and University of Minnesota Health Clinics and Surgery Center, aren't ranked because their latest returns report no pay for anyone listed. Two more are not ranked here: Highmark Health and UPMC (Pennsylvania) file separate returns that list no pay for anyone; executive pay for the same systems is reported on the returns ranked as Highmark Health (Allegheny Health Network) and UPMC on the hospital systems list.

The ranking

The chief executive on each organization's latest full-year return, or the highest-paid person where no title marks one. Each row is a different return, so each links to its own filing.

About the data

Every figure comes from a Form 990 e-file return the organization submitted to the IRS, which the IRS publishes as open data. Each row uses one return and links to it. We don't estimate, round or combine years; column F is the organization's own estimate of other compensation.

Which return

The most recent return that covers a full year. Short-year returns, filed when an organization changes its fiscal year, cover only a few months and are not used as the latest year. Where a return was amended, the amended version is used.

What “total” means

Part VII columns D, E and F added together: reportable pay from the organization, reportable pay from related organizations, and estimated other compensation. We add them up; each organization's page shows the three amounts separately.

Timing

Returns are due up to 10½ months after the fiscal year ends and appear in IRS data anywhere from about 4 to 18 months after the year ends, so the latest year here is often a year or more old.

Who counts as CEO

The person whose filed title names them chief executive (CEO, chief executive officer or executive director), or, where no one has one of those titles, a plain "President" or head of school. At a university it is the president or chancellor. If no one has any of these titles, we show the highest-paid person and say so. Totals and percentages labeled as calculated are our arithmetic on figures from one filing.

The full rules are on the methodology page. To report an error or ask for a review, email corrections@ceopaycheck.com.

Common questions