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PeerBasis
Compensation Comparability Determination

Heartland Health & Wellness Fund

Executive Director / CEO

EIN 316041107
OH · NTEE E81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katy Gozalka, Executive Director / CEO ($270,799) against every comparable organization that fit the selection criteria — 314 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Katy Gozalka — reported title “EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

314 organizations qualified on sector, size, and geography 314 within the band form the benchmarked peer set.

Distribution of comparable compensation

$842 total compensation of comparable organizations → $11,557,613 $270,799
$66,28610th
$211,11825th
$586,187Median
$1,074,67975th
$2,037,73890th
$270,799This org · 31st
p10$66,286
p25$211,118
p50$586,187
p75$1,074,679
p90$2,037,738
$270,799

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
Stc Healthcare Partners Llc PA$347,609,518 President/ce $653,968 $633,923 2023
Essentia Health MN$348,209,105 Chief Executive Officer $3,357,481 $3,224,803 2023
Thibodaux Regional Health System Inc LA$348,210,088 Ceo And Board Sec. - Nonvo $1,889,636 $1,964,537 2024
St Johns Riverside Hospital NY$347,180,001 President/ceo $1,182,712 $1,009,042 2024
National Jewish Health CO$348,531,726 President And Ceo, Bod Member $2,524,315 $2,352,829 2023
🔒 309 more comparable organizations — included in the purchased report

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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted3rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 314-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.