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PeerBasis
Compensation Comparability Determination

Waverly Health Center Foundation

Executive Director / CEO

EIN 421301352
IA · NTEE E22I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Matt Johnson, Executive Director / CEO ($49,532) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Johnson — reported title “FORMER 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

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$539 total compensation of comparable organizations → $207,823 $49,532
$9,52110th
$11,56925th
$30,509Median
$66,79975th
$85,52390th
$49,532This org · 70th
p10$9,521
p25$11,569
p50$30,509
p75$66,799
p90$85,523
$49,532

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
Mendocino Coast Healthcare Foundation CA$149,661 Executive Director $128,956 $101,699 2023
Sisters Of St Joseph Of St Mark OH$127,740 President $7,500 $7,047 2024
Eastern New Mexico Medical Center NM$151,822 President $10,268 $9,796 2024
Advocates For Upstate Medical University University Hospital Inc NY$151,853 Administrative Coordinator $13,365 $10,437 2025
Robert Packer Hospital Auxiliary PA$157,384 Director - Pres/ceo Rph $42,922 $39,092 2023
Anderson Support And Development MS$159,804 President $37,629 $37,177 2024
Tuh - Jeanes Campus Auxiliary PA$160,404 Hospital Admin Rep $37,019 $33,716 2023
Humboldt Health Foundation CA$162,081 Ceo $35,641 $27,301 2024
Saunders Hospital IL$115,505 President $600 $539 2023
Nationwide Children's Hospital Inc OH$166,331 Director / Ceo - Nch $70,206 $65,964 2024
Presence Health Partners Services MO$168,408 Director (End 12/2022) $49,417 $47,802 2023
Sheffield Area Medical Center Inc PA$108,890 Executive Director $17,612 $16,040 2023
Och Holdings TX$107,867 Director & President $234,201 $207,823 2024
Greene County General Hospital Foundation IN$173,967 Foundation Director $89,500 $83,726 2024
Nmc Services Inc TN$102,968 Chief Wind-down Officer $12,638 $11,784 2024
Shands Jacksonville Properties Inc FL$101,539 Chairman / Ceo Of Sjmc $19,903 $17,076 2023
Upmc Northwest Auxillary PA$101,445 Board Member $12,346 $10,922 2024
Doctors Hospital OH$100,765 President/secretary $71,646 $69,305 2023
Share Foundation Of Community Hospitals OH$184,367 Director/regional Market President $75,084 $70,547 2024
Sarah Bush Lincoln Health IL$198,253 Dir Voluntee $24,638 $21,487 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default70th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted65th

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 (Matt Johnson) 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 20 similarly situated organizations (Same NTEE sector (E22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,532 is reasonable (approximately the 70th 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.