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PeerBasis
Compensation Comparability Determination

Union Health System

Executive Director / CEO

EIN 270581133
IN · NTEE E111
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Holman, Executive Director / CEO ($43,235) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steven Holman — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,105 total compensation of comparable organizations → $4,394,559 $43,235
$10,77510th
$25,15825th
$53,919Median
$82,49775th
$184,44590th
$43,235This org · 37th
p10$10,775
p25$25,158
p50$53,919
p75$82,497
p90$184,445
$43,235

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 IN 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
Hamilton Health Center Community PA$0 Chief Executive Officer $8,753 $8,277 2024
Douglas Gardens Senior Housing Inc FL$0 President $14,478 $12,897 2024
Um Health MI$0 President $55,501 $54,323 2024
Conway Parent Inc SC$0 President $48,752 $48,229 2024
Conway Hospital Anesthesia Professional SC$0 President $48,752 $48,229 2024
Samuel U Rodgers Health Center Qalicb Inc MO$0 President $23,751 $23,854 2024
Sharing Network Management Co Inc NJ$0 President & Ceo $96,278 $81,514 2024
Alliance For A Bright Future Inc OH$0 Chief Executive Officer $26,347 $26,462 2024
Health First Inc FL$0 President/ceo Beg 8/2024 $7,976 $7,105 2024
Henry Ford Health Parent MI$0 Director/ President/ceo $61,705 $60,395 2024
St Luke's-roosevelt Hospital Center Foundation Inc NY$0 Trustee/treasurer $88,291 $75,655 2024
Southeast Kansas Regional Health Inc KS$0 Director $81,488 $83,480 2024
Salem Physician Practices Pc NJ$0 President - Trustee $113,317 $95,940 2024
Cfhc Support Organization Inc FL$0 Chief Executive Officer $37,621 $32,649 2025
Gbmc Foundation Inc MD$0 Director/ceo Gbmc Healthcare $47,923 $43,741 2023
Cornell Scott Rwc Qalicb Inc CT$0 Director & Chief Executive $22,519 $20,613 2023
Chester County Hospital & Health System PA$0 Uphs Ceo Designee $93,350 $90,883 2023
Duke Quality Network Inc NC$0 Part Year Director/president $53,451 $53,919 2023
Christus Health Latin America TX$0 Director/president $4,499,960 $4,394,559 2023
The Grace Foundation For Health OH$0 Interim President And Ceo $10,396 $10,750 2023
Christus Health International TX$0 President $4,499,960 $4,394,559 2023
Howard Young Health Care Inc WI$0 President & Ceo-aspirus $311,110 $317,203 2023
Hhc Devon Real Estate Nfp IL$0 Chief Executive Officer $56,198 $53,938 2023
Visiting Nurse Hospice Atlanta GA$0 President And Ceo $42,569 $41,787 2023
Ashland Place Houses Inc NY$0 President & Board Chair $12,234 $10,792 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (Steven Holman) 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 27 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,235 is reasonable (approximately the 37th 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.