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PeerBasis
Compensation Comparability Determination

Central Iowa Health System

Executive Director / CEO

EIN 421189791
IA · NTEE E21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jon Rozenfeld Board Secretary, Executive Director / CEO ($88,339) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jon Rozenfeld Board Secretary — reported title “MARKET PRESIDENT (FR 01/24)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,457 total compensation of comparable organizations → $18,048,400 $88,339
$22,31910th
$43,45225th
$71,751Median
$203,94475th
$362,92390th
$88,339This org · 56th
p10$22,319
p25$43,452
p50$71,751
p75$203,944
p90$362,923
$88,339

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 IA 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
St Joseph's Health Inc NJ$0 President/ceo $341,477 $278,450 2024
Unity Health System Inc NY$0 Ceo $62,774 $51,806 2024
Deaconess Health Care Services Co OH$0 Chief Executive Officer $213,102 $206,138 2024
New York Queens Charter Ventures Inc NY$0 Director $76,947 $63,503 2024
Crouse Health System Inc NY$0 President & Ceo $62,442 $51,532 2024
Montgomery General Health WV$0 President/ceo $3,496 $3,457 2024
Belmont Community Hospital OH$0 Director, President $106,662 $103,176 2024
Advocate Health Inc NC$0 Co-chief Executive Officer $18,576,902 $18,048,400 2023
Main Line Diversified Services Inc PA$0 President & Ex-officio Trustee $597,253 $560,027 2023
Mercy Home Health Services PA$0 Dir; Pres & Ceo Mid-atlantic Region $74,073 $69,456 2023
Sarah Bush Lincoln Health System IL$0 President $80,102 $74,046 2023
St Luke's Health Clinical Operations TX$0 Ceo Of Chi St. Luke's Health System $209,833 $197,362 2023
South Florida Health Inc FL$0 Ceo $250,000 $220,828 2023
Elliot Health System NH$0 President & Ceo, Solutionhealth $205,476 $178,397 2023
Brooklyn Health Inc NY$0 President & Ceo, Ex-officio $12,234 $10,394 2023
Hunterdon Regional Community NJ$0 Trustee - President/ceo $32,673 $27,429 2023
Carle Health - West Region IL$0 Ex Officio, Non-voting // Officer - President, Carle Health - West Region $44,092 $40,758 2023
Camden-clark Health Services Inc WV$0 Ccmc President Ceo $36,902 $37,569 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted22nd

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 (Jon Rozenfeld Board Secretary) 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 18 similarly situated organizations (Same NTEE sector (E21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,339 is reasonable (approximately the 56th 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.