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PeerBasis
Compensation Comparability Determination

West Jefferson Hospital Foundation

Executive Director / CEO

EIN 270082033
LA · NTEE E112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Ballay, Executive Director / CEO ($10,710) 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 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lisa Ballay — reported title “PRESIDENT”, 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

$3,595 total compensation of comparable organizations → $231,550 $10,710
$13,55110th
$23,10425th
$44,607Median
$73,59575th
$145,46690th
$10,710This org · 8th
p10$13,551
p25$23,104
p50$44,607
p75$73,595
p90$145,466
$10,710

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 LA 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
Brodstone Memorial Hospital Foundation NE$316,247 Ceo/director $75,255 $73,507 2024
Hlth Impact Foundation NY$308,874 Executive Director $234,404 $192,359 2024
Greater Burlington Ymca Foundation Inc VT$305,141 Interim President (2/24 - 11/24) $3,933 $3,595 2024
Ohio Osteopathic Foundation OH$305,001 President (Thru 5/19/2023) $8,678 $8,347 2024
Mercy Health Foundation Washington MO$304,317 Community President $92,936 $92,033 2023
Edgemont Campus OH$323,842 Ceo $22,113 $21,898 2023
Chelsea Jewish Charitable MA$300,924 President And Ceo $21,326 $17,918 2023
The Foundation Of Neosho Memorial KS$329,723 Foundation Director $20,334 $19,950 2024
Effingham Health System Foundation GA$330,713 Ex. Director $21,568 $20,276 2023
Ellenville Regional Hospital Foundation NY$333,260 Finance Director $48,130 $39,497 2024
Pchd Foundation Incorporated ID$333,493 Executive Di $5,867 $5,668 2024
Lifebridge Center For Hope Inc MD$293,002 President $264,896 $231,550 2023
Aonl Foundation For Nursing Leadership Research And Education DC$292,913 Director $168,180 $137,987 2023
Zufall Health Foundation Inc NJ$334,603 Trustee - President/ceo Zhc $43,512 $35,281 2024
Indianapolis Coalition For Patient IN$291,214 President $198,538 $195,756 2023
Treasure Coast Community Health Foundation FL$337,499 Ceo $48,270 $42,398 2023
Grove Manor Foundation PA$340,917 Chief Executive Officer $27,000 $25,175 2023
Life Connection Of Ohio Foundation Llc OH$285,600 President $60,385 $58,083 2024
Wschc Support Corporation MD$342,000 Treasurer $42,960 $35,535 2025
Susan B Allen Memorial Hospital KS$280,555 Chief Executive Officer $20,467 $20,080 2024
Ffmc Support Organization TN$346,664 President $6,465 $6,354 2023
Pikeville Medical Center Foundation For KY$351,758 Board Member/pmc President/ceo $50,061 $48,844 2024
Carthage Area Hospital Foundation Inc NY$353,310 Executive Director $29,554 $24,253 2024
Sschc Real Estate Inc WI$271,568 Chairperson $39,315 $37,288 2024
Willamette Valley Insurance Corporation HI$358,192 President/director $104,173 $87,202 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted26th

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 (Lisa Ballay) 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 $10,710 is reasonable (approximately the 8th 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.