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PeerBasis
Compensation Comparability Determination

Mercy Health Foundation Berryville

Executive Director / CEO

EIN 710759301
AR · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Qualls Paul, Executive Director / CEO ($11,384) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Qualls Paul — reported title “FOUNDATION PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$577 total compensation of comparable organizations → $461,162 $11,384
$5,83710th
$17,17925th
$38,795Median
$66,38675th
$105,51990th
$11,384This org · 18th
p10$5,837
p25$17,179
p50$38,795
p75$66,386
p90$105,519
$11,384

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 AR 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
Iowa Asian Alliance Foundation IA$438,987 Executive Di $88,304 $86,017 2023
Missouri Association Of MO$438,675 Executive Di $30,000 $27,457 2024
Bethel Education Foundation OR$440,008 Executive Di $43,680 $36,087 2023
Barbara Ingram School For The Arts MD$436,102 Executive Director $22,500 $18,177 2024
Carmel High School Ovation Inc IN$435,238 Choral Director $2,800 $2,552 2024
New Discoveries Affiliated Building Co MN$444,000 President $43,067 $36,772 2024
Community School Foundation Inc FL$433,743 Head Of School $49,099 $41,034 2023
Richland Library Friends And Foundation SC$433,011 Trustee $25,880 $23,331 2024
Winston Knolls Foundation For Thriving IL$445,521 President $2,472 $2,100 2024
Friends Of Peak To Peak Inc CO$446,170 Executive Director Of Operations $43,550 $37,151 2023
Hermleigh Education Foundation Inc TX$431,118 Trustee (Superintendent) $15,544 $13,436 2024
Institute For Student Achievement NJ$427,323 President (End 1/5/2024) $71,148 $54,892 2024
Longwood Sports Booster Club Inc NY$427,192 Director $8,930 $6,973 2024
Parkland School District Education PA$452,639 Executive Di $79,810 $67,002 2025
Musd Holding Corp CA$452,888 President $19,780 $14,379 2025
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $93,412 2024
Cuventures Inc WI$424,301 Interim President (End 1/31/23) $61,862 $57,477 2023
The Partners Program CA$453,969 Director/head Of School $210,112 $161,409 2023
Great Lakes Academy Support IL$454,800 Treasurer $6,807 $5,954 2023
Elevate Atlanta Inc GA$422,818 Executive Director $80,000 $71,562 2023
University Of North Carolina At NC$457,066 Treasurer $56,564 $50,504 2024
Friends Of Veritas Preparatory Charter MA$457,074 President $23,440 $18,202 2024
Georgia Tech Global Inc GA$460,000 President $58,151 $49,223 2025
Lincoln Trail College Foundation IL$467,502 Executive Director $26,400 $22,428 2024
St Coletta Of Wisconsin WI$408,422 Director (Thru June 2024) $8,312 $7,502 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR cost of living and 2023 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 AR 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 default18th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted57th

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 (Qualls Paul) 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 146 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,384 is reasonable (approximately the 18th 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.