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PeerBasis
Compensation Comparability Determination

Fort Memorial Hospital Foundation Inc

Executive Director / CEO

EIN 391397028
WI · NTEE E22I
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of James Nelson, Executive Director / CEO ($49,391) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: James Nelson — reported title “ASSISTANT TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$164 total compensation of comparable organizations → $3,134,765 $49,391
$15,53210th
$27,16525th
$46,888Median
$96,99475th
$191,97590th
$49,391This org · 51st
p10$15,532
p25$27,165
p50$46,888
p75$96,994
p90$191,975
$49,391

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 WI 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
Adom Health Foundation Inc FL$443,966 Executive Director $81,512 $73,321 2024
Mclaren Greater Lansing Foundation MI$419,082 Chief Financial Officer $38,490 $38,041 2024
Rivers Health Scholarship WV$416,727 President & Ceo $28,699 $29,754 2024
Benedictine Health Foundation Inc NY$479,258 Executive Director $40,028 $34,634 2024
Verdugo Hills Hospital Medical Staff CA$481,222 Chief Of Staff $72,000 $59,531 2024
Marshall County Hospital & Healthcare KY$485,490 Ceo $45,579 $46,888 2024
Mclaren Lapeer Region Foundation MI$491,997 Director $99,777 $98,612 2024
Jewish Hospital & St Mary's KY$385,672 Market Ceo/director $52,292 $55,384 2023
St Francis Medical Center HI$496,271 Treasurer $20,337 $17,434 2024
Hutchinson Health Foundation MN$509,369 Executive Director $39,119 $37,012 2024
Upmc Mercy Medical Staff Treasury PA$372,026 President $25,000 $24,576 2023
Greater New York Hospital Foundation NY$367,591 President $105,535 $94,010 2023
Bbch Community Partners MI$516,535 Trustee $580,139 $590,300 2023
Ssm Audrain Health Care Inc MO$362,355 Director, President/ceo Of Ssm Health $3,002,313 $3,134,765 2023
Schuyler Health Foundation Inc NY$519,904 Foundation Director $13,235 $11,451 2024
Floyd Health Care Foundation Inc GA$520,914 Hospital Ceo $52,834 $52,370 2023
Hap Education & Research Services PA$522,351 President & $221,050 $211,074 2024
Scheurer Hospital Foundation MI$356,268 Md/ceo Sh $19,625 $18,896 2025
Massena Hospital Foundation Inc NY$333,126 Executive Director $66,376 $57,431 2024
Scott & White Foundation Brenham TX$330,072 President/ceo $19,113 $18,848 2023
Ventura County Medical Resource CA$327,846 Ceo $144,088 $119,135 2024
Greene Foundation OH$321,533 Ceo $190,042 $192,733 2024
Herkimer County Health Network Inc NY$318,618 Executive Director $89,565 $77,495 2024
Carrie Tingley Hospital Foundation NM$304,234 Executive Di $116,064 $119,531 2024
Kimball Hospital Foundation NE$298,679 Executive Director $5,709 $5,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default51st
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 (James Nelson) 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 35 similarly situated organizations (Same NTEE sector (E22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,391 is reasonable (approximately the 51st 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.