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PeerBasis
Compensation Comparability Determination

Lynn Community Health Center

Executive Director / CEO

EIN 800538261
MA · NTEE E32
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kiame Mahaniah, Executive Director / CEO ($26,775) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,441 total compensation of comparable organizations → $21,360,476 $26,775
$21,19310th
$43,72925th
$82,087Median
$211,07475th
$384,02590th
$26,775This org · 15th
p10$21,193
p25$43,729
p50$82,087
p75$211,074
p90$384,025
$26,775

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

OrganizationStateTotal revenueTotal compSource
Lifecare Supportive Medicine IncNC $0$69,077 990
Metairie Physicians Services IncLA $0$25,364 990
Crotched Mountain Rehabilitation CenterNH $0$31,948 990
Hamilton Health Center CommunityPA $0$14,547 990
Hebrew Homes Health Network IncNJ $0$283,190 990
Choice Healthcare Foundation IncGA $0$13,428 990
Texas Employers For AffordableTX $0$55,658 990
Ochin Practice ServicesOR $0$90,956 990
Family Health Center Realty IncMA $0$26,197 990
Piedmont Triad Health ServicesNC $0$211,012 990
Douglas Gardens Senior Housing IncFL $0$31,836 990
Peacehealth NetworksWA $0$345,703 990
Chesapeake Head Injury Center IncMD $0$133,994 990
Um HealthMI $0$928,293 990
Southwest Community Hospital IncTX $0$362,675 990
Phoebe Dorminy Medical Center IncGA $0$313,610 990
Trinity Health Pace Of Montgomery CountyMD $0$174,759 990
Hrh Real Estate Holding Company IncIN $0$1,441 990
Nyu Langone Ipa IncNY $0$2,286,446 990
Dana-farber Cancer Care Network IncMA $0$344,505 990
General Living Centers IncLA $0$411,552 990
Tufts Medical Center Parent IncMA $0$349,391 990
Collier Health Care IncFL $0$36,724 990
Baystate Total Home Care IncMA $0$42,995 990
Baptist Patient Safety System IncTN $0$227,987 990

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 MA 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 default15th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted16th

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 (Kiame Mahaniah) 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 163 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,775 is reasonable (approximately the 15th 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.