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PeerBasis
Compensation Comparability Determination

Catherine Mcauley Health Services

Executive Director / CEO

EIN 382507173
MI · NTEE E110
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Elliott, Executive Director / CEO ($123,387) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Cynthia Elliott — reported title “PRESIDENT, TH MED GROUP MI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$334 total compensation of comparable organizations → $324,613 $123,387
$4,08510th
$20,67425th
$38,017Median
$56,50675th
$78,18990th
$123,387This org · 93rd
p10$4,085
p25$20,674
p50$38,017
p75$56,506
p90$78,189
$123,387

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 MI 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
Long Island Medical Foundation Inc NY$118,849 Executive Director $114,475 $97,344 2024
Salt Block Ministries TX$118,733 President $4,500 $4,236 2024
Mclaren Oakland Foundation MI$118,421 Ceo - Part Year $132,618 $128,813 2024
Gritman Medical Center Foundation Inc ID$121,720 Secretary $1,844 $1,900 2023
Bigfork Valley Foundation MN$123,080 Executive Dir. $19,875 $19,027 2023
Cherrybell Holdings Inc AZ$124,352 Ceo $50,792 $47,325 2023
Licking Memorial Twigs OH$127,568 Hospital Liaison $21,529 $21,458 2024
Gerald Champion Regional Medical Center NM$127,709 President $44,463 $45,002 2024
Deaconess Health Associations Fund Inc OH$111,568 Chief Executive Officer $7,123 $7,309 2023
Hudson Headwaters Supporting Corp NY$108,166 Director $86,967 $73,952 2024
Greg Eble-petromart Memorial Foundation MO$131,364 Chair $27,966 $28,697 2023
The Memorial Hospital Of Craig CO$131,699 Executive Dir. $29,623 $26,730 2024
Ely Health And Hospital Foundation MN$132,278 Ceo $43,202 $40,172 2024
Gmh Property Holdings Inc FL$133,952 President & Secretary $30,830 $27,254 2024
Christian Health Care Center Foundation WA$135,231 Executive Administrator $9,022 $7,601 2024
Madelia Health Foundation MN$135,734 Mh Ceo $54,872 $51,023 2024
Beth Israel Medical Center Foundation Inc NY$135,763 Trustee/treasurer $88,291 $75,078 2024
Chc Holdings Inc MA$102,000 Chief Executive Officer $36,474 $30,844 2024
Baum Harmon Mercy Hospital And Clinics IA$140,566 Vp Finance Mercyone Siouxland $45,662 $48,439 2023
Camp Hope Foundation IL$140,964 Executive Director $70,000 $66,673 2023
Margaretville Health Foundation NY$141,705 Ceo (Effective 6/23) $80,777 $70,717 2023
Jcahpo Education And Research Foundation MN$96,793 Secretary/ceo $29,406 $27,343 2024
Ten Garofalo Street Corporation MA$142,992 President & Ceo $54,612 $46,182 2024
Southcoast Health Ambassadors Inc MA$95,485 Trustee $3,997 $3,380 2024
Medical Staff Of Sinai Hospital MD$145,227 President $30,000 $26,393 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (Cynthia Elliott) 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 43 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $123,387 is reasonable (approximately the 93rd 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.