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PeerBasis
Compensation Comparability Determination

Sarah Bush Lincoln Health

Executive Director / CEO

EIN 371019517
IL · NTEE E22I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tracy Haddock, Executive Director / CEO ($24,638) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,482 total compensation of comparable organizations → $344,059 $24,638
$19,34810th
$36,69525th
$54,812Median
$92,99475th
$128,31890th
$24,638This org · 15th
p10$19,348
p25$36,695
p50$54,812
p75$92,994
p90$128,318
$24,638

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.

OrganizationStateTotal revenueTotal compSource
Share Foundation Of Community HospitalsOH $184,367$344,059 990
Health Development CorporationIN $215,119$29,584 990
Upmc Pinnacle LancasterPA $216,898$65,159 990
Burgess FoundationIA $219,525$24,268 990
Medical And Dental Staff Of Holy CrossMD $219,857$47,548 990
Greene County General Hospital FoundationIN $173,967$96,004 990
Presence Health Partners ServicesMO $168,408$54,812 990
Nationwide Children's Hospital IncOH $166,331$75,636 990
Auxiliary Of Monongalia General HospitalWV $232,855$41,242 990
Humboldt Health FoundationCA $162,081$31,305 990
Tuh - Jeanes Campus AuxiliaryPA $160,404$38,659 990
Anderson Support And DevelopmentMS $159,804$42,629 990
Robert Packer Hospital AuxiliaryPA $157,384$44,825 990
Advocates For Upstate Medical University University Hospital IncNY $151,853$11,967 990
Eastern New Mexico Medical CenterNM $151,822$11,233 990
Mendocino Coast Healthcare FoundationCA $149,661$116,612 990
Island Health & Wellness FoundationME $255,940$34,731 990
Indiana Healthcare PropertiesPA $257,120$44,481 990
Waverly Health Center FoundationIA $139,330$56,795 990
Cmc Missoula IncMT $262,282$5,482 990
Healthalliance Foundation IncNY $263,181$76,439 990
Grand Itasca FoundationMN $272,620$90,222 990
Educational Foundation Of The Texas Hotel & Lodging AssoTX $276,183$120,516 990
Community Howard RegionalIN $279,133$140,020 990
Gesundheit InstituteIL $281,238$69,128 990

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 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted33rd

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 (Tracy Haddock) 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 27 similarly situated organizations (Same NTEE sector (E22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,638 is reasonable (approximately the 15th 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.