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PeerBasis
Compensation Comparability Determination

Cheyenne County Hospital & Health Center

Executive Director / CEO

EIN 470686476
NE · NTEE E20J
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr James Popovich, Executive Director / CEO ($50,829) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$83 total compensation of comparable organizations → $1,515,733 $50,829
$5,37810th
$14,12925th
$29,761Median
$48,11175th
$89,12890th
$50,829This org · 78th
p10$5,378
p25$14,129
p50$29,761
p75$48,111
p90$89,128
$50,829

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

OrganizationStateTotal revenueTotal compSource
Whittier Street Health Center RealtyMA $70,720$33,551 990
Save The Cord FoundationAZ $71,005$5,211 990
Lapaau Community AcupunctureHI $69,928$19,620 990
Foundation For Design & Analysis OfNY $69,783$3,958 990
Roosevelt Memorial HealthcareMT $71,784$8,012 990
The Medical Foundation Of Wake ForestNC $71,862$1,515,733 990
North Miami Beach Medical Center InFL $71,916$30,234 990
Nevada Donor Network FoundationNV $69,156$36,476 990
Life Choices MaternityIN $68,970$98,971 990
Morgan Medical Center FoundationGA $72,687$58,536 990
Topsfield-boxford Community ClubMA $72,838$6,772 990
Stillwater Medical GroupMN $68,305$414,976 990
Abiding Hearts Home Care IncAL $68,303$31,415 990
Good Samaritan Nursing Center IncMD $73,000$49,546 990
Pierce County Dental FoundationWA $68,118$3,433 990
Gordon Tubbs Residential Facility IncAR $73,087$22,618 990
Hospital Central Services IncPA $73,282$45,647 990
Cottage Grove Community HospitalOR $67,782$43,287 990
Multicultural Health FoundationCA $73,550$84,436 990
The Journey Collective IncorporatedNC $74,099$7,652 990
Global Midwife Education FoundationMT $74,467$10,022 990
The Lily Project IncIL $66,600$6,925 990
Shadyside Hospital Supporting FoundationPA $66,261$11,569 990
Jessie Trice Collaborative IncFL $75,000$8,936 990
Wholistic Midwifery School Of So CaCA $75,369$13,900 990

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 NE 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 default78th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted83rd

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 (Dr James Popovich) 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 174 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,829 is reasonable (approximately the 78th 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.