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PeerBasis
Compensation Comparability Determination

Ohio Osteopathic Foundation

Executive Director / CEO

EIN 237263316
OH · NTEE E112
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Matthew W Harney, Executive Director / CEO ($8,678) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Matthew W Harney — reported title “PRESIDENT (THRU 5/19/2023)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$378 total compensation of comparable organizations → $240,728 $8,678
$12,74410th
$22,75325th
$45,036Median
$76,51175th
$151,23290th
$8,678This org · 7th
p10$12,744
p25$22,753
p50$45,036
p75$76,511
p90$151,232
$8,678

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 OH 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
Greater Burlington Ymca Foundation Inc VT$305,141 Interim President (2/24 - 11/24) $3,933 $3,738 2024
Mercy Health Foundation Washington MO$304,317 Community President $92,936 $95,681 2023
Hlth Impact Foundation NY$308,874 Executive Director $234,404 $199,984 2024
Chelsea Jewish Charitable MA$300,924 President And Ceo $21,326 $18,628 2023
West Jefferson Hospital Foundation LA$313,374 President $10,710 $11,135 2024
Brodstone Memorial Hospital Foundation NE$316,247 Ceo/director $75,255 $76,420 2024
Lifebridge Center For Hope Inc MD$293,002 President $264,896 $240,728 2023
Aonl Foundation For Nursing Leadership Research And Education DC$292,913 Director $168,180 $143,457 2023
Indianapolis Coalition For Patient IN$291,214 President $198,538 $203,515 2023
Edgemont Campus OH$323,842 Ceo $22,113 $22,766 2023
Life Connection Of Ohio Foundation Llc OH$285,600 President $60,385 $60,385 2024
Susan B Allen Memorial Hospital KS$280,555 Chief Executive Officer $20,467 $20,876 2024
The Foundation Of Neosho Memorial KS$329,723 Foundation Director $20,334 $20,741 2024
Effingham Health System Foundation GA$330,713 Ex. Director $21,568 $21,080 2023
Ellenville Regional Hospital Foundation NY$333,260 Finance Director $48,130 $41,063 2024
Pchd Foundation Incorporated ID$333,493 Executive Di $5,867 $5,893 2024
Zufall Health Foundation Inc NJ$334,603 Trustee - President/ceo Zhc $43,512 $36,680 2024
Treasure Coast Community Health Foundation FL$337,499 Ceo $48,270 $44,078 2023
Sschc Real Estate Inc WI$271,568 Chairperson $39,315 $38,766 2024
Grove Manor Foundation PA$340,917 Chief Executive Officer $27,000 $26,173 2023
Wschc Support Corporation MD$342,000 Treasurer $42,960 $36,943 2025
Community General Hospital NC$267,117 Exec Director $45,792 $45,993 2023
Delaware Valley Community Support PA$263,338 President And Ceo $49,975 $47,053 2024
Ffmc Support Organization TN$346,664 President $6,465 $6,606 2023
Pueblo Primary Care Qalicb CO$258,881 President $31,214 $28,259 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted7th

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 (Matthew W Harney) 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 84 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,678 is reasonable (approximately the 7th 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.