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PeerBasis
Compensation Comparability Determination

Partners Health Plan Inc

Executive Director / CEO

EIN 461496685
NY · NTEE E800
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kerry Ann Delaney-masawi, Executive Director / CEO ($598,821) against every comparable organization that fit the selection criteria — 311 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kerry Ann Delaney-masawi — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

311 organizations qualified on sector, size, and geography 311 within the band form the benchmarked peer set.

Distribution of comparable compensation

$958 total compensation of comparable organizations → $13,158,176 $598,821
$77,16710th
$225,63025th
$664,188Median
$1,202,15075th
$2,295,98590th
$598,821This org · 48th
p10$77,167
p25$225,630
p50$664,188
p75$1,202,150
p90$2,295,985
$598,821

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 NY 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
Vidant Medical Group Llc NC$336,610,712 President,ecuhp-ambulatory Svc $669,231 $743,287 2024
Exeter Hospital Inc MA$336,038,286 Ttee(ceo Desig) Evp Hos&ambsvcs Bilh $2,401,778 $2,319,935 2024
Texas Health Arlington Memorial Hospital TX$337,324,454 Thr Ceo/trustee $1,249,460 $1,343,465 2024
Ssm Health Care Group MO$334,917,297 Director, Regional President-medical Group $937,816 $1,099,227 2023
Promedica Central Physicians OH$338,343,787 Trustee/ceo $14,012 $15,952 2024
🔒 306 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default48th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted14th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 311-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.