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PeerBasis
Compensation Comparability Determination

Mercy Hospital Iowa City Iowa Self

Executive Director / CEO

EIN 426591803
IA · NTEE E19
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dawna Miller, Executive Director / CEO ($32,802) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dawna Miller — reported title “Treasurer (End 7/22)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,034 total compensation of comparable organizations → $725,194 $32,802
$13,16810th
$31,22525th
$39,098Median
$109,11275th
$228,53290th
$32,802This org · 26th
p10$13,168
p25$31,225
p50$39,098
p75$109,112
p90$228,532
$32,802

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
Asian Health Services Foundation CA$3,576 Ceo $19,340 $15,252 2023
11th Street Family Health Services Inc PA$3,585 President & Chairman $157,401 $143,356 2023
Institute For Labor & Mental Health CA$3,646 Executive Director Of Nsp $49,465 $37,891 2024
Central Kansas Medical Center CO$2,749 Chair / Ceo & President $828,093 $725,194 2023
Live Well Live Atchison Inc KS$2,705 Director $30,000 $28,750 2024
Baptist Homes Association Of The Rocky MN$3,812 President & Ceo $38,445 $33,699 2024
Wills Community Surgical Services Of PA$3,835 Chief Executive Officer $84,631 $74,868 2024
Advanced Medical Transport Inc IL$2,500 Board Member/ceo Of Phmms $25,070 $21,864 2024
Community Care Collaborative TX$2,500 Executive Director $44,061 $39,098 2024
Imai-imci Alliance Inc FL$2,483 Board Chair $1,241 $1,034 2024
Hackensack Specialty Care Associates Pc NJ$4,000 President $44,418 $36,220 2023
Healthfirst Inc NY$2,427 President And Ceo $543,220 $435,446 2024
Rei Medical Clinics Inc WI$4,097 Director/ceo - Msi $66,933 $63,842 2023
Margaret Tietz Nursing And NY$2,241 President/ceo $220,562 $176,803 2024
Alliance Health Of Marblehead Inc MA$4,262 President & Clerk & Ceo $68,094 $54,281 2024
Tri-county Mental Health Services ME$4,311 Former Ed $43,109 $37,306 2025
Berkshire Health Systems Inc MA$4,607 Trustee/physician $69,757 $55,608 2024
Advance Housing Foundation Inc NJ$4,753 Member And Ceo $5,926 $4,832 2023
Holy Cross Carenet Inc MI$4,774 Former Officer; President & Ceo Thah $152,988 $144,218 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 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Dawna Miller) 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 19 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,802 is reasonable (approximately the 26th 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.