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PeerBasis
Compensation Comparability Determination

Pioneer Memorial Foundation

Executive Director / CEO

EIN 261832061
SD · NTEE E11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Anne Christiansen, Executive Director / CEO ($16,468) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Anne Christiansen — reported title “CFO-PIONEER MEM'L HOSPITAL”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,249 total compensation of comparable organizations → $122,501 $16,468
$6,95010th
$18,01425th
$33,781Median
$48,27075th
$85,49190th
$16,468This org · 22nd
p10$6,950
p25$18,014
p50$33,781
p75$48,270
p90$85,491
$16,468

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 SD 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
Jchc Real Estate Inc NE$51,610 Ceo (Thru 08/24) $34,663 $33,781 2024
Mclaren Hospice And Home Care Foundation MI$52,124 Mhmg Ceo & President $51,610 $48,268 2024
Beth Israel Deaconess Department Of MA$52,224 Director (Ex-officio) (Hmfp Ceo) $109,829 $89,426 2024
Weinstein Hospice Foundation Inc GA$50,932 Ceo And President $18,398 $17,256 2023
Faulkton Area Medical Center Foundation SD$54,589 Foundation Coordinator $2,249 $2,249 2024
Homecare & Hospice Foundation Inc NY$54,636 Chief Executive Officer $22,269 $18,772 2023
Columbus County Hospital Foundation Inc NC$57,088 Ceo $51,560 $48,272 2024
Bon Secours Community Hospital Foundation NY$59,079 Ceo - Bschs $85,192 $69,753 2024
Hancock County Health System Foundation IA$59,425 Foundation Director $4,615 $4,579 2024
Ahp Foundation VA$43,849 President/ceo $46,042 $41,471 2023
Dallas County Indigent Care TX$59,611 Chair/president $131,276 $122,501 2023
Young And Brave Inc CA$60,195 Executive Director $7,395 $5,786 2024
Harrisburg Medical Center Foundation IL$41,100 President/ceo $128,446 $114,420 2024
Jc Blair Memorial Hospital Foundation PA$37,830 President $13,159 $12,242 2023
Shadyside Hospital Supporting Foundation PA$66,261 Senior Advisor (Until 06/24) $13,186 $11,608 2025
Tosa Foundation TX$36,125 Director/president $20,842 $18,891 2024
Kalispell Regional Medical MT$36,004 System Co-ceo $43,294 $42,286 2024
The Ecumenical Center Foundation TX$36,000 Executive Director $23,322 $21,139 2024
Nevada Donor Network Foundation NV$69,156 President/ceo, Nevada Dono $40,295 $36,598 2024
Whittier Street Health Center Realty MA$70,720 President/ceo $40,157 $33,663 2023
Morgan Medical Center Foundation GA$72,687 Member/hospi $64,464 $58,731 2024
Windom Area Hospital Foundation Inc MN$76,209 Business Development Director $43,444 $37,894 2025
Athol Memorial Hospital Nmtc Holdings MA$77,252 Former President/ceo $26,970 $21,960 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted17th

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 (Anne Christiansen) 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 23 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,468 is reasonable (approximately the 22nd 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.