Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Licking Memorial Twigs

Executive Director / CEO

EIN 463190381
OH · NTEE E11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Veronica Patton, Executive Director / CEO ($21,529) against every comparable organization that fit the selection criteria — 43 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

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$335 total compensation of comparable organizations → $325,686 $21,529
$4,86710th
$21,67625th
$43,502Median
$63,80375th
$79,66890th
$21,529This org · 26th
p10$4,867
p25$21,676
p50$43,502
p75$63,803
p90$79,668
$21,529

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Gerald Champion Regional Medical CenterNM $127,709$56,012 990
Cherrybell Holdings IncAZ $124,352$47,482 990
Greg Eble-petromart Memorial FoundationMO $131,364$28,792 990
The Memorial Hospital Of CraigCO $131,699$26,818 990
Bigfork Valley FoundationMN $123,080$19,090 990
Ely Health And Hospital FoundationMN $132,278$40,304 990
Gritman Medical Center Foundation IncID $121,720$1,906 990
Gmh Property Holdings IncFL $133,952$27,345 990
Christian Health Care Center FoundationWA $135,231$7,626 990
Catherine Mcauley Health ServicesMI $119,698$79,766 990
Madelia Health FoundationMN $135,734$51,192 990
Beth Israel Medical Center Foundation IncNY $135,763$75,326 990
Long Island Medical Foundation IncNY $118,849$97,665 990
Salt Block MinistriesTX $118,733$4,250 990
Mclaren Oakland FoundationMI $118,421$129,239 990
Baum Harmon Mercy Hospital And ClinicsIA $140,566$48,599 990
Camp Hope FoundationIL $140,964$66,894 990
Margaretville Health FoundationNY $141,705$70,951 990
Ten Garofalo Street CorporationMA $142,992$46,334 990
Deaconess Health Associations Fund IncOH $111,568$7,333 990
Medical Staff Of Sinai HospitalMD $145,227$26,481 990
Hudson Headwaters Supporting CorpNY $108,166$74,197 990
Prairie Du Chien Memorial HospitalWI $147,850$79,228 990
Pchg Support CorporationFL $149,095$51,775 990
Positive Vibe FoundationVA $149,160$52,455 990

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 OH 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)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted51st

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 (Veronica Patton) 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 43 similarly situated organizations (Same NTEE sector (E11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,529 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). 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.