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PeerBasis
Compensation Comparability Determination

Panhandle Breast Health

Executive Director / CEO

EIN 320170235
TX · NTEE E86
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judy Neill, Executive Director / CEO ($57,792) against every comparable organization that fit the selection criteria — 277 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Judy Neill — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

277 organizations qualified on sector, size, and geography 277 within the band form the benchmarked peer set.

Distribution of comparable compensation

$446 total compensation of comparable organizations → $1,677,887 $57,792
$7,03410th
$18,07625th
$35,115Median
$59,65575th
$98,66390th
$57,792This org · 74th
p10$7,034
p25$18,076
p50$35,115
p75$59,655
p90$98,663
$57,792

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 TX 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
Power To Save A Life Inc MN$105,552 President $46,252 $45,688 2024
Legacy Home And Respite Care Foundation Inc WI$105,680 Executive Director $26,323 $28,294 2023
Southeast Holdings Inc AZ$105,000 Ceo $57,526 $55,307 2024
Rushford Foundation Inc CT$106,059 Director $64,726 $60,669 2024
Promedica Monroe Cardiology OH$106,175 Trustee/ceo $14,012 $14,836 2024
Chime Education Foundation MI$106,226 President & Ceo $94,461 $97,469 2024
Beth Israel Deaconess Department Of MA$103,817 Director (Ex-officio) (Hmfp Ceo) $109,829 $98,663 2024
John P Murray Community Care Clinic Inc NC$107,048 Executive Director $159,302 $164,550 2024
Mt Hope Ems Inc KS$103,327 Service Dire $1,200 $1,334 2023
Nmc Services Inc TN$102,968 Chief Wind-down Officer $12,638 $13,280 2024
Och Holdings TX$107,867 Director & President $234,201 $234,201 2024
Well-help Inc OH$107,883 Office Coordinator $12,439 $13,171 2024
Lifeguard CO$102,866 Executive Director $36,632 $35,115 2024
Idaho Alliance Of Leaders In Nursinginc ID$102,855 Executive Dir. $14,375 $15,287 2024
Healthstar Network Inc NY$107,918 Chair $621,943 $561,830 2024
Hudson Headwaters Supporting Corp NY$108,166 Director $86,967 $78,561 2024
Dentmed Inc MD$108,200 Business Manager $5,000 $4,673 2024
Nassau-suffolk Hospital Shared Services NY$108,442 President/chief Executive Officer $36,392 $32,875 2024
Saint Alphonsus Foundation-baker City OR$108,490 Secretary; Regional Phil Specialist $14,767 $14,114 2023
One Patient - Global Health IL$108,630 Vice President $71,500 $72,347 2023
Chc Holdings Inc MA$102,000 Chief Executive Officer $36,474 $32,766 2024
Sheffield Area Medical Center Inc PA$108,890 Executive Director $17,612 $18,076 2023
Shands Jacksonville Properties Inc FL$101,539 Chairman / Ceo Of Sjmc $19,903 $19,244 2023
Upmc Northwest Auxillary PA$101,445 Board Member $12,346 $12,308 2024
Pittsburgh Emergency Medicine Foundation PA$101,342 Executive Director $26,208 $26,899 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default74th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted43rd

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 (Judy Neill) 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 277 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,792 is reasonable (approximately the 74th 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.