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PeerBasis
Compensation Comparability Determination

Healthalliance Foundation Inc

Executive Director / CEO

EIN 222511450
NY · NTEE E22I
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Ratner, Executive Director / CEO ($80,777) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua Ratner — reported title “CEO (EFFECTIVE JULY 2023) Ex Officio”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,794 total compensation of comparable organizations → $3,519,051 $80,777
$21,19710th
$30,34625th
$56,210Median
$110,99075th
$146,71090th
$80,777This org · 61st
p10$21,197
p25$30,346
p50$56,210
p75$110,990
p90$146,710
$80,777

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Cmc Missoula Inc MT$262,282 Board Chair $5,000 $5,794 2024
Indiana Healthcare Properties PA$257,120 President/ceo & Chairman $42,593 $47,005 2023
Island Health & Wellness Foundation ME$255,940 Executive Di $33,121 $36,703 2023
Grand Itasca Foundation MN$272,620 Foundation Director $41,339 $43,907 2024
Educational Foundation Of The Texas Hotel & Lodging Asso TX$276,183 Executive Director $118,444 $127,355 2024
Community Howard Regional IN$279,133 Foundation Director $41,880 $48,875 2023
Gesundheit Institute IL$281,238 Executive Director $64,500 $73,050 2022
Mercy Health Foundation Fort Scott KS$288,960 President $84,648 $101,201 2023
The Medical Center Auxiliary Inc GA$290,180 Director $155,492 $168,055 2024
Auxiliary Of Monongalia General Hospital WV$232,855 Pres/ceo, Mon Health Systems $36,373 $43,583 2023
Kimball Hospital Foundation NE$298,679 Executive Director $5,709 $6,600 2024
Carrie Tingley Hospital Foundation NM$304,234 Executive Di $116,064 $134,183 2024
Medical And Dental Staff Of Holy Cross MD$219,857 President $50,000 $50,247 2024
Burgess Foundation IA$219,525 President/ceo - Bhc Thru 6/2023 $21,165 $25,646 2023
Upmc Pinnacle Lancaster PA$216,898 President & Coo $124,650 $137,562 2023
Health Development Corporation IN$215,119 President $27,580 $31,264 2024
Herkimer County Health Network Inc NY$318,618 Executive Director $89,565 $86,995 2024
Greene Foundation OH$321,533 Ceo $190,042 $216,360 2024
Ventura County Medical Resource CA$327,846 Ceo $144,088 $133,739 2024
Sarah Bush Lincoln Health IL$198,253 Dir Voluntee $24,638 $26,036 2024
Scott & White Foundation Brenham TX$330,072 President/ceo $19,113 $21,158 2023
Massena Hospital Foundation Inc NY$333,126 Executive Director $66,376 $64,472 2024
Share Foundation Of Community Hospitals OH$184,367 Director/regional Market President $75,084 $85,482 2024
Scheurer Hospital Foundation MI$356,268 Md/ceo Sh $19,625 $21,213 2025
Ssm Audrain Health Care Inc MO$362,355 Director, President/ceo Of Ssm Health $3,002,313 $3,519,051 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default61st
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Joshua Ratner) 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 28 similarly situated organizations (Same NTEE sector (E22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,777 is reasonable (approximately the 61st 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.