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PeerBasis
Compensation Comparability Determination

Children's Hospital Inc

Executive Director / CEO

EIN 720467503
LA · NTEE E240
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Lucio A Fragoso, Executive Director / CEO ($162,766) against every comparable organization that fit the selection criteria — 222 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lucio A Fragoso — reported title “EXECUTIVE LEADER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

222 organizations qualified on sector, size, and geography 222 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,236 total compensation of comparable organizations → $11,288,838 $162,766
$60,65810th
$198,29425th
$656,254Median
$1,177,12275th
$1,868,95590th
$162,766This org · 23rd
p10$60,658
p25$198,294
p50$656,254
p75$1,177,122
p90$1,868,955
$162,766

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 LA 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
Kalispell Regional Medical Center MT$737,487,284 System Co-ceo $43,294 $42,382 2024
Union Hospital Inc IN$737,875,799 President & Ceo $1,928,000 $1,846,447 2024
St Peter's Hospital NY$736,485,460 Dir Thr 9/22;th Chief Compliance Off $153,892 $130,019 2023
Dialysis Clinic Inc TN$736,387,532 President $493,738 $471,320 2024
Shelby County Health Care Corporation TN$736,074,234 President And Ceo $1,201,600 $1,180,921 2023
🔒 217 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 LA 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 LA 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted64th

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 222-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 13, 2026.