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

Susan Dew Hoff Memorial Clinic Inc

Executive Director / CEO

EIN 550768457
WV · NTEE E32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Andrew Minigh Dds, Executive Director / CEO ($30,000) 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 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Andrew Minigh Dds — reported title “BOARD MEMBER”, 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

$176 total compensation of comparable organizations → $415,261 $30,000
$18,86610th
$37,57025th
$57,096Median
$80,02475th
$111,51490th
$30,000This org · 19th
p10$18,866
p25$37,570
p50$57,096
p75$80,024
p90$111,514
$30,000

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 WV 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
Boise Acupuncture Cooperative Inc ID$356,444 Vice President $59,885 $58,837 2024
Community Care Clinic Of NC$353,948 Executive Di $60,500 $57,735 2024
Gillette Reproductive Health WY$353,765 Executive Di $93,497 $92,467 2024
Waco Birth Center And Clinic TX$352,734 President $66,100 $61,068 2024
Samaritans Touch Care Center Inc FL$358,475 Executive Director $35,817 $31,076 2024
Chandler Care Center AZ$361,139 Exec Director $39,681 $36,287 2023
Providence Medical Clinic Of TN$345,379 Office Admin $54,563 $52,970 2024
Shared Christian Ministries TX$343,961 Executive Director $80,000 $76,093 2023
Snake River Community Clinic Inc ID$343,542 Executive Director $62,751 $61,653 2024
Wasatch Community Acupuncture UT$370,228 President $56,520 $53,426 2024
Countryside Christian Community PA$338,648 President Ceo $13,200 $12,517 2023
Community Health Intervention And Education Found IN$373,344 Executive Director $87,000 $84,735 2024
Interfaith Coalition Of Whatcom County WA$373,897 Former Executive Director $96,989 $80,199 2024
Allen Fam Hc Svc Llc GA$334,615 Officer $89,518 $85,586 2023
Ouachita County Medical Services AR$332,406 Physician $400,001 $415,261 2024
Knapp Medical Group TX$331,952 Ceo/president (Regional) $39,610 $37,675 2023
Family Healthcare Clinic Inc OK$330,709 Executive Director $32,103 $32,648 2024
Women And Children Health Care LA$383,286 President $98,771 $103,415 2023
Wellness Studios Inc NM$385,375 Executive Director $21,475 $21,332 2024
The Mobile Ministry Of Dentistry TN$324,800 Executive Di $148,711 $144,370 2024
South Miami Childrens Clinic Inc FL$386,266 President $159,231 $142,235 2023
The Women's Clinic Of Columbus OH$387,749 Executive Director $100,275 $98,090 2024
Minority Health Consortium VA$388,510 Exec Director $82,994 $76,196 2023
Asian Medical Clinic Of Fremon CA$320,464 Cfo $140,000 $108,774 2025
Phxca Inc AZ$319,672 President $105,913 $94,075 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default19th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

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 Andrew Minigh Dds) 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 $30,000 is reasonable (approximately the 19th 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.