Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Excellent Inc

Executive Director / CEO

EIN 030610527
MI · NTEE E30
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Stewart, Executive Director / CEO ($76,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robert Stewart — reported title “ADMINISTRATOR/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,473 total compensation of comparable organizations → $577,038 $76,000
$20,76810th
$39,00125th
$53,983Median
$71,02675th
$130,70690th
$76,000This org · 77th
p10$20,768
p25$39,001
p50$53,983
p75$71,026
p90$130,706
$76,000

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 MI 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
Wellness Tree Community Clinic ID$229,432 Executive Dir. $82,987 $80,934 2025
Northeastern Anesthesia Of New Jersey Pc NY$228,503 Ceo $70,612 $61,818 2023
Park Street Healthshare Inc VT$244,879 Executive Dir. $65,666 $64,035 2023
Healthy Smiles For Me Inc ME$247,654 Director $35,000 $32,981 2024
Occupational And Environmental RI$250,334 Administrator $145,206 $131,025 2024
Main Line Health Integrative And Functional PA$251,842 Chairman & Trustee $597,253 $577,038 2023
Good Samaritan Clinic SC$253,198 Executive Director $92,000 $90,320 2024
Dental Care In Your Home Inc NM$253,808 Executive Director $43,098 $44,910 2023
Partnership For Healthy Central OK$255,391 Han Program Manager $65,877 $70,279 2023
Wings Of Humanity Inc AZ$255,729 President & Ceo $95,004 $88,520 2023
Leap Pediatric And Adolescent Care MN$259,086 President $13,950 $12,972 2024
The Human Body Shop Inc NM$206,477 Secretary $4,783 $4,841 2024
The Metrowest Free Medical Program Inc MA$204,824 Executive Director $60,000 $50,738 2024
Aspirus Medical Group WI$264,621 President & Ceo Aspirus $311,110 $314,786 2023
Home-health Care Partners NY$200,887 Executive Di $142,496 $121,171 2024
Four Rivers Health Care OR$200,327 Executive Director $60,000 $53,983 2023
Western Maine Multi-medical ME$200,195 Regional President-mountain Region $50,167 $47,273 2024
Hackett Hemwall Patterson Foundatio WI$268,383 President $29,000 $28,501 2024
Smile For A Lifetime Inc CO$193,645 Executive Dir. $79,200 $71,466 2024
Willa Carson Health And Wellness Center Inc FL$272,601 Executive Director $66,300 $58,612 2024
Endorphin Power Company NM$276,372 Executive Di $61,316 $62,061 2024
San Joaquin Family Healthcare CA$279,284 Cfo $3,043 $2,473 2024
Clemson Free Clinic SC$186,388 Executive Director $35,000 $34,361 2024
Behome Partners PA$279,692 Chairman $39,302 $37,972 2023
Drew Health Foundation CA$185,523 Executive Director $29,250 $23,768 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2023 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 MI 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 default77th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted83rd
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:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Robert Stewart) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 47 similarly situated organizations (Same NTEE sector (E30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,000 is reasonable (approximately the 77th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

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.