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PeerBasis
Compensation Comparability Determination

Belmont Community Hospital

Executive Director / CEO

EIN 340714643
OH · NTEE E21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglass E Harrison, Executive Director / CEO ($106,662) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,574 total compensation of comparable organizations → $18,658,143 $106,662
$23,07310th
$40,47425th
$68,726Median
$222,22375th
$444,40490th
$106,662This org · 61st
p10$23,073
p25$40,474
p50$68,726
p75$222,223
p90$444,404
$106,662

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.

OrganizationStateTotal revenueTotal compSource
Central Iowa Health SystemIA $0$45,383 990
St Joseph's Health IncNJ $0$287,857 990
Unity Health System IncNY $0$53,556 990
Deaconess Health Care Services CoOH $0$386,743 990
New York Queens Charter Ventures IncNY $0$65,648 990
Crouse Health System IncNY $0$53,273 990
Montgomery General HealthWV $0$3,574 990
Advocate Health IncNC $0$18,658,143 990
Main Line Diversified Services IncPA $0$578,946 990
Mercy Home Health ServicesPA $0$71,803 990
Sarah Bush Lincoln Health SystemIL $0$76,548 990
St Luke's Health Clinical OperationsTX $0$204,029 990
South Florida Health IncFL $0$228,288 990
Elliot Health SystemNH $0$184,424 990
Brooklyn Health IncNY $0$10,746 990
Hunterdon Regional CommunityNJ $0$28,356 990
Carle Health - West RegionIL $0$35,248 990
Camden-clark Health Services IncWV $0$38,838 990

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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted22nd

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 (Douglass E Harrison) 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 18 similarly situated organizations (Same NTEE sector (E21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,662 is reasonable (approximately the 61st 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). 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.