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PeerBasis
Compensation Comparability Determination

Hospice Care In Westchester And Putnam Inc

Executive Director / CEO

EIN 133882602
NY · NTEE E20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Dowling, Executive Director / CEO ($70,612) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,361 total compensation of comparable organizations → $1,569,088 $70,612
$8,55410th
$15,29925th
$39,173Median
$87,22975th
$368,80390th
$70,612This org · 67th
p10$8,554
p25$15,299
p50$39,173
p75$87,229
p90$368,803
$70,612

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Connected Care Of SoutheasternMA $12,045$177,061 990
The Osluv ProjectMN $14,432$172,568 990
The Harbor Lights Foundation IncNY $11,487$39,173 990
Healthspan Integrated CareOH $14,676$46,438 990
Saint Alphonsus Foundation-ontario IncOR $14,718$82,675 990
Pendleton Emergency AmbulanceIN $11,198$1,361 990
Los Angeles Free Clinic Hollywood CenterCA $11,197$14,967 990
The Health Foundation Fund IncMA $14,907$9,956 990
Illinois Valley Community HospitalIL $10,912$70,811 990
Trimark Physicians GroupIA $15,273$110,497 990
Aldersbridge Foundation (Fka UnitedRI $15,423$23,251 990
Sk Therapy Associates IncTN $10,557$26,830 990
Barber Services Systems IncPA $10,500$15,631 990
Manor Care Of Lacey Wa AssociationOH $10,288$15,952 990
Loretto Hospital FoundationIL $10,181$91,782 990
St Margaret's Hospital FoundationIL $15,896$60,462 990
Beaumont Medical TransportationMI $10,071$1,569,088 990
Mary Rutan Health AssociationOH $16,019$656,417 990
Alabama Public Health Association IncAL $9,734$10,656 990
Park County Drop In CenterMT $16,708$24,333 990
Plains Medical FoundationTX $9,267$27,299 990
Evangeline Partners IncLA $16,835$13,837 990
Mgma Center For Research IncCO $16,896$68,102 990
Graphite Health IncUT $17,004$985,131 990
St Joseph Regional Health PartnersTX $17,560$61,898 990

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 NY 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 default67th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 Dowling) 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 27 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,612 is reasonable (approximately the 67th 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). 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.