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PeerBasis
Compensation Comparability Determination

Shriners Hospitals For Children

Executive Director / CEO

EIN 362193608
FL · NTEE E240
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leslie D Stewart Md, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Leslie D Stewart Md — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$32,978 total compensation of comparable organizations → $27,793,208 $9,000
$78,55910th
$404,89325th
$1,361,779Median
$2,650,68975th
$4,577,70290th
$9,000This org · 0th
p10$78,559
p25$404,893
p50$1,361,779
p75$2,650,689
p90$4,577,702
$9,000

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 FL 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
Fallon Community Health Plan Inc MA$1,840,780,285 President & Ceo Eff. 7/1/24 $715,205 $684,138 2024
Chg Foundation CA$1,837,429,828 Chief Executive Officer $56,354 $51,800 2024
Bayada Home Health Care Inc NJ$1,834,646,034 President & Ceo $5,516,084 $5,242,559 2024
Lester E Cox Medical Centers MO$1,830,394,766 President, Shg $437,553 $493,320 2024
Kennestone Hospital Inc GA$1,827,952,402 Evp & Hospital President Kh $1,235,807 $1,361,779 2023
🔒 100 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 FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted0th

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 105-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.