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PeerBasis
Compensation Comparability Determination

Five Pointe Professional Liability Insurance Company Co Wilmington Trust

Executive Director / CEO

EIN 204191006
DE · NTEE E11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dianne P Salter, Executive Director / CEO ($28,098) against every comparable organization that fit the selection criteria — 386 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dianne P Salter — reported title “DIRECTOR, PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

386 organizations qualified on sector, size, and geography 386 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,722 total compensation of comparable organizations → $19,603,468 $28,098
$53,89210th
$149,86225th
$442,589Median
$650,96775th
$1,037,96190th
$28,098This org · 2nd
p10$53,892
p25$149,862
p50$442,589
p75$650,967
p90$1,037,961
$28,098

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 DE 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
Luminis Health Inc MD$135,382,935 Ceo/board Member $2,279,203 $2,176,201 2023
Bay Park Community Hospital OH$135,423,718 President - Tth/chief Acute Care Officer $14,772 $15,520 2024
Armstrong County Memorial Hospital PA$135,243,229 President And Ceo $536,649 $546,556 2023
Lmw Healthcare Inc CT$135,565,071 President/trustee $423,219 $393,635 2024
Saint Francis Medical Center NE$135,128,720 President $66,354 $72,887 2023
🔒 381 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 DE 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 DE 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 386-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.