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PeerBasis
Compensation Comparability Determination

Boise Acupuncture Cooperative Inc

Executive Director / CEO

EIN 475499472
ID · NTEE E32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shanell Rodriguez, Executive Director / CEO ($59,885) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shanell Rodriguez — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$179 total compensation of comparable organizations → $422,660 $59,885
$19,20210th
$36,93325th
$57,825Median
$81,45075th
$113,50090th
$59,885This org · 56th
p10$19,202
p25$36,933
p50$57,825
p75$81,450
p90$113,500
$59,885

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 ID 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
Susan Dew Hoff Memorial Clinic Inc WV$355,326 Board Member $30,000 $30,535 2024
Samaritans Touch Care Center Inc FL$358,475 Executive Director $35,817 $31,630 2024
Community Care Clinic Of NC$353,948 Executive Di $60,500 $58,764 2024
Gillette Reproductive Health WY$353,765 Executive Di $93,497 $94,115 2024
Waco Birth Center And Clinic TX$352,734 President $66,100 $62,156 2024
Chandler Care Center AZ$361,139 Exec Director $39,681 $36,933 2023
Providence Medical Clinic Of TN$345,379 Office Admin $54,563 $53,914 2024
Shared Christian Ministries TX$343,961 Executive Director $80,000 $77,448 2023
Snake River Community Clinic Inc ID$343,542 Executive Director $62,751 $62,751 2024
Wasatch Community Acupuncture UT$370,228 President $56,520 $54,378 2024
Community Health Intervention And Education Found IN$373,344 Executive Director $87,000 $86,245 2024
Interfaith Coalition Of Whatcom County WA$373,897 Former Executive Director $96,989 $81,628 2024
Countryside Christian Community PA$338,648 President Ceo $13,200 $12,740 2023
Allen Fam Hc Svc Llc GA$334,615 Officer $89,518 $87,111 2023
Ouachita County Medical Services AR$332,406 Physician $400,001 $422,660 2024
Knapp Medical Group TX$331,952 Ceo/president (Regional) $39,610 $38,347 2023
Family Healthcare Clinic Inc OK$330,709 Executive Director $32,103 $33,230 2024
Women And Children Health Care LA$383,286 President $98,771 $105,258 2023
Wellness Studios Inc NM$385,375 Executive Director $21,475 $21,713 2024
South Miami Childrens Clinic Inc FL$386,266 President $159,231 $144,769 2023
The Women's Clinic Of Columbus OH$387,749 Executive Director $100,275 $99,838 2024
The Mobile Ministry Of Dentistry TN$324,800 Executive Di $148,711 $146,943 2024
Minority Health Consortium VA$388,510 Exec Director $82,994 $77,554 2023
Asian Medical Clinic Of Fremon CA$320,464 Cfo $140,000 $110,712 2025
Phxca Inc AZ$319,672 President $105,913 $95,751 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID cost of living and 2024 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 ID 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 default56th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted45th

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 (Shanell Rodriguez) 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 85 similarly situated organizations (Same NTEE sector (E32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,885 is reasonable (approximately the 56th 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.