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PeerBasis
Compensation Comparability Determination

Cottage Hospital

Executive Director / CEO

EIN 020223321
NH · NTEE E220
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Findley, Executive Director / CEO ($559,403) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christopher Findley — reported title “Chief of ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,419 total compensation of comparable organizations → $1,699,069 $559,403
$47,49110th
$107,73825th
$285,839Median
$437,70375th
$567,22190th
$559,403This org · 88th
p10$47,491
p25$107,738
p50$285,839
p75$437,703
p90$567,221
$559,403

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Ascension Borgess Allegan Hospital MO$42,705,200 Interim Market President (Start 8/2022 - End 12/2022) $54,191 $63,997 2023
Barrett Hospital Development Corporation MT$42,714,903 Physician $427,459 $513,758 2023
Little Colorado Medical Center AZ$42,760,882 Ceo Until 04/2024 $383,972 $399,923 2024
St Mary's Community Hospital NE$42,500,144 President $383,688 $460,130 2023
Delaware Valley Hospital Inc NY$43,056,565 Board Member/president/ceo $338,261 $340,808 2023
🔒 154 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted62nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 159-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.