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PeerBasis
Compensation Comparability Determination

Make-a-wish Foundation Of Oh Ky & In

Executive Director / CEO

EIN 341471131
OH · NTEE E86Z
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Mccormick, Executive Director / CEO ($319,193) against every comparable organization that fit the selection criteria — 924 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Mccormick — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

924 organizations qualified on sector, size, and geography 924 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,691 total compensation of comparable organizations → $10,064,159 $319,193
$41,84510th
$116,33225th
$194,155Median
$267,29575th
$429,24290th
$319,193This org · 83rd
p10$41,845
p25$116,332
p50$194,155
p75$267,295
p90$429,242
$319,193

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
West Virginia University Hospitals - East Inc WV$19,347,799 President Ceo Wvuh-east Through 09/30/24 $873,482 $867,318 2024
Riggs Community Health Center Inc IN$19,362,602 President & Ceo $558,218 $539,851 2024
St Lukes Home Residential Health Care Facility Inc NY$19,329,268 Executive Director $160,080 $136,574 2023
St Marys Warrick Hospital Inc MO$19,365,316 Ex-officio/interim President (End 8/2022) $38,262 $38,262 2023
Escambia County Alabama Community AL$19,370,245 Ceo (Left 12 $26,204 $25,961 2024
🔒 919 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 2023 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 default83rd
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted60th

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 924-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.