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PeerBasis
Compensation Comparability Determination

St Luke Hospital Foundation

Executive Director / CEO

EIN 050543721
KS · NTEE E11
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Perigo, Executive Director / CEO ($328) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Perigo — reported title “EXEC DIR - T”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$371 total compensation of comparable organizations → $319,300 $328
$13,18210th
$26,68025th
$43,592Median
$58,31275th
$103,49690th
$328This org · 0th
p10$13,182
p25$26,680
p50$43,592
p75$58,312
p90$103,496
$328

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 KS 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
Aaf Community Health Foundation TX$169,890 President & Ceo $47,205 $44,999 2023
Consolata Healthcare Foundation TX$168,088 Executive Dir. $17,500 $16,682 2023
Southwest Health AZ$176,671 Director, President $358,680 $319,300 2024
Cherokee Indian Hospital Foundation NC$177,872 Member $20,455 $19,564 2024
Rooks County Healthcare Endowment Association KS$161,620 Director/treasurer $3,714 $3,714 2024
Carson Valley Health Foundation NV$156,053 Executive Director $55,659 $51,642 2024
The Auxiliary Of St Joseph's Hospital NY$155,752 Director; Vp Foundation $41,334 $35,594 2023
Chas Health Foundation WA$188,796 Ceo Of The Corporate Member $51,463 $42,649 2024
Sleepy Eye Healthcare Foundation MN$153,932 Treasurer (Hospital Ceo) $38,880 $35,561 2024
Positive Vibe Foundation VA$149,160 Executive Di $57,541 $51,427 2024
Pchg Support Corporation FL$149,095 Treasurer $58,374 $50,760 2024
Prairie Du Chien Memorial Hospital WI$147,850 Chief Development Officer $78,045 $77,675 2023
Eaton Community Health MI$196,372 Executive Director $109,990 $105,086 2024
Medical Staff Of Sinai Hospital MD$145,227 President $30,000 $25,962 2024
Ifh Foundation NY$198,527 President $37,631 $31,476 2024
Silver Cross Healthy Community IL$199,265 Director (Until 10/16/23) $64,361 $58,569 2024
Linton Hospital Foundation ND$199,749 Ceo $26,926 $28,159 2023
Ten Garofalo Street Corporation MA$142,992 President & Ceo $54,612 $45,426 2024
Margaretville Health Foundation NY$141,705 Ceo (Effective 6/23) $80,777 $69,560 2023
Camp Hope Foundation IL$140,964 Executive Director $70,000 $65,583 2023
Baum Harmon Mercy Hospital And Clinics IA$140,566 Vp Finance Mercyone Siouxland $45,662 $47,646 2023
The Indian Health Care Resource Center OK$202,679 Trustee $26,405 $27,708 2023
Southcoast Ventures Inc MA$203,248 President & Ceo (Until 1/2024) $310,296 $258,102 2024
Helen Keller Hospital Foundation Inc AL$204,941 Foundation Director $371 $371 2024
Beth Israel Medical Center Foundation Inc NY$135,763 Trustee/treasurer $88,291 $73,849 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted20th

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 (Michael Perigo) 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 60 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $328 is reasonable (approximately the 0th 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.