CFO pay at for-profit health systems vs. big payers

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CFOs at the country’s largest for-profit health systems and insurance giants are commanding multimillion-dollar pay packages — but a wide pay gap remains between the two sectors. 

In 2024, CFOs at big payers like UnitedHealth Group and Cigna earned nearly double the total compensation of their peers at some of the largest for-profit hospital operators. 

Below is a breakdown of the highest-earning CFOs across some of the largest for-profit health systems and big payers in 2024, according to proxy statements filed with the Securities and Exchange Commission.

Editor’s note: Total compensation can include salary, bonuses, stock and option awards, change in pension value and nonqualified deferred compensation earnings and other compensation.

1. UnitedHealth Group

John Rex, president and CFO:

  • Salary: $1,342,308
  • Stock awards: $11,250,762  
  • Option awards: $3,750,184
  • Non-equity incentive plan compensation: $2,100,000
  • Other compensation: $287,929 
  • Total 2024 compensation: $18,731,183

2. Cigna

Brian Evanko, executive vice president and CFO of the Cigna Group and CEO of Cigna Healthcare: 

  • Salary: $994,231
  • Stock awards: $5,813,611
  • Option awards: $1,725,052
  • Non-equity incentive plan compensation: $1,700,000
  • Other compensation: $51,738
  • Total 2024 compensation: $10,284,632

3. Humana

Susan Diamond, former CFO:

  • Salary: $846,192
  • Stock awards: $6,733,897
  • Option awards: $948,087
  • Non-equity incentive plan: $911,377
  • Other compensation: $177,961
  • Total 2024 compensation: $9,617,514

4. CVS Health

Thomas Cowhey, executive vice president and CFO:

  • Salary: $998,387
  • Stock awards: $4,799,848
  • Option awards: $1,199,982
  • Non-equity incentive plan compensation: $436,000
  • Change in pension and nonqualified deferred compensation: $1,713
  • Other compensation: $208,434
  • Total 2024 compensation: $7,644,364

5. Molina Healthcare

Mark Keim, CFO:

  • Salary: $850,000
  • Stock awards: $5,000,043
  • Non-equity incentive plan compensation: $892,500
  • Other compensation: $303,326
  • Total 2024 compensation: $7,045,869

6. Elevance Health

Mark Kaye, executive vice president and CFO:

  • Salary: $900,000
  • Stock awards: $4,125,144
  • Option awards: $1,374,953
  • Non-equity incentive plan: $385,560
  • Other compensation: $87,487
  • Total 2024 compensation: $6,873,144

7. HCA Healthcare (Nashville, Tenn.)

Mike Marks, executive vice president and CFO (assumed the role May 1, 2024):

  • Salary: $794,544
  • Stock awards: $1,561,497
  • Option awards: $1,566,116
  • Non-equity incentive plan compensation: $1,539,067
  • Other compensation: $48,147
  • Total 2024 compensation: $5,509,371

8. Universal Health Services (King of Prussia, Pa.)

Steve Filton, executive vice president and CFO:

  • Salary: $859,766
  • Bonus: $0
  • Stock awards: $2,355,795
  • Option awards: $0
  • Non-equity incentive plan compensation: $1,719,532
  • Change in pension value and nonqualified deferred compensation: $49,602
  • Other compensation: $17,438
  • Total 2024 compensation: $5,002,133

9. Tenet Healthcare (Dallas)

Sun Park, executive vice president and CFO:

  • Salary: $700,000
  • Bonus: $500,000
  • Stock awards: $1,708,608
  • Non-equity incentive plan compensation: $1,540,000
  • Other: $247,881
  • Total 2024 compensation: $4,696,489

10. Community Health Systems (Franklin, Tenn.)

Kevin Hammons, president and CFO:

  • Salary: $795,675
  • Restricted stock awards: $774,900
  • Option awards: $197,100
  • Non-equity incentive plan: $1.14 million
  • Changes in pension value and non-qualified deferred compensation earnings:$547,926
  • Other compensation: $17,474
  • Total 2024 compensation: $3.5 million

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