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PeerBasis
Compensation Comparability Determination

Marshall County Hospital & Healthcare

Executive Director / CEO

EIN 611157518
KY · NTEE E22I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David G Fuqua, Executive Director / CEO ($45,579) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: David G Fuqua — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$159 total compensation of comparable organizations → $3,047,221 $45,579
$13,87810th
$28,92325th
$48,012Median
$77,01675th
$185,51090th
$45,579This org · 49th
p10$13,878
p25$28,923
p50$48,012
p75$77,016
p90$185,510
$45,579

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
Verdugo Hills Hospital Medical Staff CA$481,222 Chief Of Staff $72,000 $57,869 2024
Benedictine Health Foundation Inc NY$479,258 Executive Director $40,028 $33,667 2024
Mclaren Lapeer Region Foundation MI$491,997 Director $99,777 $95,858 2024
St Francis Medical Center HI$496,271 Treasurer $20,337 $16,948 2024
Hutchinson Health Foundation MN$509,369 Executive Director $39,119 $35,978 2024
Bbch Community Partners MI$516,535 Trustee $580,139 $573,815 2023
Schuyler Health Foundation Inc NY$519,904 Foundation Director $13,235 $11,132 2024
Floyd Health Care Foundation Inc GA$520,914 Hospital Ceo $52,834 $50,907 2023
Hap Education & Research Services PA$522,351 President & $221,050 $205,180 2024
Adom Health Foundation Inc FL$443,966 Executive Director $81,512 $71,274 2024
Fort Memorial Hospital Foundation Inc WI$440,717 Assistant Treasurer $49,391 $48,012 2024
Mclaren Greater Lansing Foundation MI$419,082 Chief Financial Officer $38,490 $36,978 2024
Rivers Health Scholarship WV$416,727 President & Ceo $28,699 $28,923 2024
Pocono Health Foundation PA$583,010 Director $25,459 $23,631 2024
Jewish Hospital & St Mary's KY$385,672 Market Ceo/director $52,292 $53,837 2023
Upmc Mercy Medical Staff Treasury PA$372,026 President $25,000 $23,890 2023
Jefferson County Memorial Hospital Foundation Inc KS$599,890 Pharmacist $92,199 $92,711 2024
Cortland Memorial Foundation Inc NY$601,528 Director - President - Gcmc $16,013 $13,866 2023
Greater New York Hospital Foundation NY$367,591 President $105,535 $91,385 2023
Prisma Health Baptist Easley SC$604,125 Foundation M $32,377 $31,439 2024
Ssm Audrain Health Care Inc MO$362,355 Director, President/ceo Of Ssm Health $3,002,313 $3,047,221 2023
Scheurer Hospital Foundation MI$356,268 Md/ceo Sh $19,625 $18,368 2025
Hutchinson Regional Medical Foundation KS$614,922 Director/president $29,404 $30,441 2023
Beth Abraham Services NY$619,691 President/ceo $220,562 $185,510 2024
Mercy Medical Center Foundation - IA$622,457 Executive Director $30,504 $32,006 2023

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 default49th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted56th

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 (David G Fuqua) 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 41 similarly situated organizations (Same NTEE sector (E22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,579 is reasonable (approximately the 49th 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.