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PeerBasis
Compensation Comparability Determination

Memorial Hospital Foundation Inc

Executive Director / CEO

EIN 581852101
GA · NTEE E22I
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Lambert, Executive Director / CEO ($39,076) against every comparable organization that fit the selection criteria — 235 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

235 organizations qualified on sector, size, and geography 235 within the band form the benchmarked peer set.

Distribution of comparable compensation

$92 total compensation of comparable organizations → $1,669,256 $39,076
$7,46010th
$16,88525th
$33,296Median
$57,61875th
$90,60790th
$39,076This org · 59th
p10$7,460
p25$16,885
p50$33,296
p75$57,618
p90$90,607
$39,076

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

OrganizationStateTotal revenueTotal compSource
First Step FoundationFL $91,823$7,224 990
Advocates For The DisabledNY $91,008$34,651 990
Colorado Dental Association FoundationCO $92,158$17,961 990
The Whole Person FoundationMO $92,427$29,338 990
Wyoming County Community Health FouPA $90,142$44,560 990
Tennessee Health InformationNC $92,894$25,304 990
Bayhealth Cancer InstituteDE $89,939$83,507 990
Pivotal Health & Wellness IncKS $89,848$64,712 990
Lakeshore Medical Training Program IncIN $89,600$11,123 990
Spirits For Smiles IncIN $93,421$719 990
South Carolina Witness ProjectSC $93,430$37,949 990
Hunters Point Biomonitoring Foundation IncCA $93,516$31,346 990
Schc Wbc Prop CorpCA $93,588$63,952 990
Rivers Health FoundationWV $93,937$181,446 990
The Gaston & Porter HealthDC $94,108$509 990
Turning Point Pregnancy Center IncAL $88,661$26,324 990
Kex Kids FundOR $88,534$5,542 990
Hospicare Foundation IncNY $88,434$26,192 990
St Marys Community Care ProfessionalsNY $88,338$75,529 990
Acacia Network IncNY $88,323$65,353 990
Pinnacle Asset Holdings IncLA $88,094$22,029 990
Center For Quality Systems ImprovementCA $87,910$120,563 990
Special Persons Mailing Service IncVA $87,788$20,914 990
Inclusivcare Community Investment IncLA $87,750$24,645 990
Albert Lea Healthcare CoalitionMN $87,741$5,321 990

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 GA 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 default59th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted73rd

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 (Jim Lambert) 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 235 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,076 is reasonable (approximately the 59th 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.