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PeerBasis
Compensation Comparability Determination

Bowling Green Warren County Community Hospital Corporation

Executive Director / CEO

EIN 610920842
KY · NTEE E220
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Mrs Connie D Smith, Executive Director / CEO ($119,091) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mrs Connie D Smith — reported title “PRESIDENT / CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16,590 total compensation of comparable organizations → $11,570,100 $119,091
$53,00510th
$148,29725th
$601,327Median
$1,054,69275th
$1,493,71990th
$119,091This org · 21st
p10$53,005
p25$148,297
p50$601,327
p75$1,054,692
p90$1,493,719
$119,091

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 KY 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
St John's Hospital Of The Hospital Sisters Of The Third Order Of St Francis IL$639,458,805 Interim President (Until 9/19/22) $566,110 $533,329 2023
Mercy Medical Center MD$633,892,704 Director $720,879 $627,303 2024
Northwest Community Hospital IL$633,809,409 System President And Ceo $1,632,363 $1,493,719 2024
Holy Cross Hospital Inc FL$632,648,302 Director; President & Ceo $183,083 $164,816 2023
Advocate Condell Medical Center IL$643,079,636 Hospital President $1,008,638 $922,970 2024
🔒 146 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted76th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 151-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.