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PeerBasis
Compensation Comparability Determination

Rochelle Community Hospital Foundation

Executive Director / CEO

EIN 363719223
IL · NTEE E80
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Tracy, Executive Director / CEO ($35,592) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen Tracy — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$94 total compensation of comparable organizations → $1,707,233 $35,592
$6,07810th
$16,68825th
$35,132Median
$58,80375th
$100,38990th
$35,592This org · 52nd
p10$6,078
p25$16,688
p50$35,132
p75$58,803
p90$100,389
$35,592

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 IL 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
Windom Area Hospital Foundation Inc MN$76,209 Business Development Director $43,444 $42,539 2025
Holy Redeemer Active & Retirement Living PA$76,206 Board Member, President/ceo $23,945 $25,006 2023
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $50,913 2025
Cancer Wellness Spa Of Greater NY$76,775 President $42,000 $38,604 2024
The Pages Of Our Communities MN$75,397 President $39,084 $39,283 2024
Wholistic Midwifery School Of So Ca CA$75,369 President $17,825 $15,656 2024
Athol Memorial Hospital Nmtc Holdings MA$77,252 Former President/ceo $26,970 $24,652 2024
Jessie Trice Collaborative Inc FL$75,000 President & Ceo $10,812 $10,065 2025
The Partnership For Male Youth DC$77,620 President Ceo $39,000 $35,840 2023
Mission Link OH$77,830 President & Ceo $68,310 $73,593 2024
Global Midwife Education Foundation MT$74,467 Executive Di $10,000 $11,288 2023
Tcc Support Corporation CA$78,000 Secretary $35,487 $31,169 2024
The Journey Collective Incorporated NC$74,099 President $8,200 $8,618 2024
Family Medical Care Clinics Corporation ID$78,777 Director $18,106 $20,171 2023
Multicultural Health Foundation CA$73,550 Executive Director $108,278 $95,104 2024
Trinity Health Pace Alexandria Inc LA$79,073 Director; President & Ceo $172,937 $193,697 2024
Hospital Central Services Inc PA$73,282 President $42,813 $43,428 2024
Gordon Tubbs Residential Facility Inc AR$73,087 Executive Director $21,642 $25,475 2023
Good Samaritan Nursing Center Inc MD$73,000 President/director $57,000 $55,806 2023
Topsfield-boxford Community Club MA$72,838 Shop Co-manager $8,566 $7,628 2025
Franklin General Hospital Foundation IA$79,699 Foundation Manager $30,614 $34,096 2024
Morgan Medical Center Foundation GA$72,687 Member/hospi $64,464 $65,931 2024
Carroll County Health Services Corporation MD$79,988 Director/lbh President/ceo $409,939 $401,350 2023
Pbhmc Inc AZ$80,000 Vice President $25,487 $24,932 2024
Oakes Community Hospital ND$80,228 Executive Director $35,757 $41,093 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted63rd

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 (Karen Tracy) 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 193 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,592 is reasonable (approximately the 52nd 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.