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PeerBasis
Compensation Comparability Determination

Nebraska Panhandle Area Health

Executive Director / CEO

EIN 202978077
NE · NTEE P20
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Fehringer, Executive Director / CEO ($75,519) against every comparable organization that fit the selection criteria — 300 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tammy Fehringer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

300 organizations qualified on sector, size, and geography 300 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $242,897 $75,519
$9,00810th
$20,55825th
$36,608Median
$58,08875th
$83,10290th
$75,519This org · 87th
p10$9,008
p25$20,558
p50$36,608
p75$58,088
p90$83,102
$75,519

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 NE 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
Here To Serve Inc CA$136,789 Ceo/board Chair $79,761 $64,035 2025
Endless Opportunities NC$135,962 Executive Dir $50,538 $49,835 2024
Moms Club TX$137,035 Chairman, President And Director $24,000 $22,912 2024
The Fenway Community Center At MA$137,195 Executive Director $104,000 $89,190 2024
United Christian Volunteers Inc KY$137,463 President $11,000 $11,612 2023
The Caritas Foundation CA$137,500 Chief Operating Officer $18,203 $15,001 2024
Ohio Valley Recovery Inc WV$137,839 Executive Director $44,873 $46,368 2024
Nova Principles Foundation UT$137,965 Executive Director $44,554 $43,519 2024
The Josina Lott Foundation OH$134,480 Executive Director $127,245 $128,620 2024
Cascadia Clubhouse WA$138,837 Executive Director $22,521 $19,243 2024
For All Ages Inc CT$133,882 Director And Ceo $73,186 $65,487 2024
We Carry Kevan Inc IN$138,898 President $38,750 $38,998 2024
Coolbaugh Township Firemen's Relief PA$133,666 Secretary $1,200 $1,142 2024
Mission Shawnee Inc OK$139,238 Executive Director $49,880 $52,418 2024
Franklin County Senior Citizens Inc TN$133,426 Current Director $35,269 $35,380 2024
Twin Cities Ministries MN$139,539 Program Director $48,104 $45,363 2024
The Kevin Donovan Foundation Inc OH$139,675 Executive Director $7,500 $7,581 2024
Baptist Center For Global Concerns TX$139,797 President $38,179 $37,524 2023
Hopes Landing OH$139,966 Executive Di $11,625 $11,751 2024
The Phillis Wheatley Association Inc OH$139,979 Executive Director $43,200 $43,667 2024
Steel City Arts Foundation NC$139,992 Operations Director $48,897 $48,217 2024
Accountability Oregon OR$131,868 Officer $66,187 $58,659 2024
Better Business Bureau Of Ne In IN$131,614 President/ C $11,390 $11,802 2023
Koochiching Aging Options MN$141,676 Excutive Dir $64,177 $60,519 2024
Love In The Name Of Christ Of Lewis County WA$130,543 Executive Director $53,016 $45,299 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2025 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 NE 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 default87th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted79th

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 (Tammy Fehringer) 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 300 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,519 is reasonable (approximately the 87th 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.