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Briefing on Executive Compensation in Not-for-Profit Health Systems

May 5, 2026
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Briefing on Executive Compensation in Not-for-Profit Health Systems
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GNYHA and our executive compensation partner SullivanCotter have developed a document called Briefing on Executive Compensation in Not-for-Profit Health Systems. This comprehensive resource is timely and relevant given the widening scrutiny of hospital CEOs’ compensation, including during a recent Federal hearing on health care affordability.

The document addresses executive compensation from the following angles:

  • How executive compensation in not-for-profit health systems is determined
  • How accountability and stakeholder priorities differ between not-for-profit and for-profit health system boards
  • How the talent market for leaders differs between not-for-profit and for-profit health systems based on skills/competencies and operating character
  • How CEO pay levels vary across not-for-profit and for-profit health systems
  • How executive performance is measured in not-for-profit versus for-profit health systems
  • How the way in which pay is delivered varies between not-for-profit and for-profit health systems
  • The differences in how pay is disclosed in the Internal Revenue Service Form 990
  • The factors that make the operations and performance expectations of not-for-profit health systems uniquely complex
  • How the compensation tax liability of not-for-profit health system CEOs compares to for-profit health care CEOs

Please contact Lee Perlman, who co-authored this resource, if you have any questions.