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PeerBasis
Compensation Comparability Determination

Nebraska Methodist Health System

Executive Director / CEO

EIN 363699672
NE · NTEE Y20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen L Goeser, Executive Director / CEO ($281,592) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Stephen L Goeser — reported title “PRES & CEO NEBR METHODIST”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$225 total compensation of comparable organizations → $82,233 $281,592
$87010th
$1,66525th
$4,262Median
$13,02475th
$22,24290th
$281,592This org · 100th
p10$870
p25$1,665
p50$4,262
p75$13,024
p90$22,242
$281,592

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 NE 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
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $904 2024
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,345 2024
Employee Contribution Veba Trust CA$44,869 Cfo, Pepperdine University $36,961 $28,823 2024
Pocono Health System Medical PA$46,304 President $16,860 $15,183 2024
Kn Consultants Ltd NY$46,804 Executive Director $12,000 $9,793 2024
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $278 2025
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,193 2023
New Deal Lodge Inc NY$41,563 Chairman/pre $6,000 $4,896 2024
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $10,064 2024
Icd Medical Premium Plan IN$40,135 Trustee $9,600 $9,413 2023
Maxus Retirees Modified Medical Benefits TX$50,882 Committee Member $4,000 $3,613 2024
Euclid Health Trust OH$52,173 Trustee $16,050 $15,352 2024
Fraternal Order Of Eagles 3730 Auxiliary MO$52,914 Secretary $1,319 $1,229 2025
Lutheran Cemetery Association WI$53,088 Sectreas $9,000 $8,269 2025
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $15,040 2024
Washington Teachers Union Option 2 DC$37,768 Chairperson $2,198 $1,742 2024
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,152 2024
Adrian Retiree Health Benefit MI$36,755 Veba Committ $7,400 $6,898 2024
Royal Arch Masons Of California CA$35,895 Recorder $16,146 $12,963 2023
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $1,680 2023
Pennichuck Water Works Inc NH$35,406 Chief Executive Officer $15,838 $13,207 2024
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $17,724 2024
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,238 2024
Free And Accepted Masons Hesperian Lodge 262 CA$55,813 Secretary $3,000 $2,409 2023
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $4,165 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Stephen L Goeser) 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 48 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $281,592 is reasonable (approximately the 100th 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.