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PeerBasis
Compensation Comparability Determination

Big Horn County Hospital And Health Care

Executive Director / CEO

EIN 810504410
MT · NTEE E20Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Shannon Wagenman, Executive Director / CEO ($23,115) against every comparable organization that fit the selection criteria — 680 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

680 organizations qualified on sector, size, and geography 680 within the band form the benchmarked peer set.

Distribution of comparable compensation

$320 total compensation of comparable organizations → $888,290 $23,115
$9,95010th
$22,52325th
$41,309Median
$64,09575th
$90,79390th
$23,115This org · 26th
p10$9,950
p25$22,523
p50$41,309
p75$64,095
p90$90,793
$23,115

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

OrganizationStateTotal revenueTotal compSource
Four Winds Center For HealingPA $174,265$66,801 990
American Board Of Dental Examiners IncAL $174,337$63,275 990
Greene Care ClinicVA $174,410$62,630 990
Greene County General Hospital FoundationIN $173,967$85,046 990
Shifa Community ClinicCA $174,638$12,437 990
Chippewa Health Access CoalitionMI $173,892$63,856 990
Crisis Pregnancy Center Of TracyCA $174,773$47,282 990
Relevancy IncNM $174,874$38,330 990
Top O Texas Crisis Pregnancy CenterTX $173,623$32,387 990
Alzheimers Of Glynn Brunswick IncGA $173,184$49,130 990
Diversity Perspective IncFL $173,090$92,353 990
Frank Hadley And Cornelia Root GinnOH $175,530$44,773 990
My Medic Training And ResponseUT $175,591$32,270 990
Healthy HomeworksME $172,895$69,027 990
Minnesota Rural Health AssociationMN $172,873$32,450 990
A Thousand Joys IncCA $172,864$77,808 990
Medical Loan Closet Of HendersonNC $172,846$28,397 990
America's Agenda HealthcareDC $175,820$72,167 990
Hitting Cancer Below The Belt IncVA $175,965$40,308 990
Center For Healthcare InnovationIL $176,016$84,157 990
Blood Bank Real Property IncHI $172,476$11,033 990
Check By 7 IncFL $176,125$22,216 990
Clinica Medica Primaria De Rising Sun IncMD $176,234$187,689 990
Integrity Unlimited CommunityNC $172,029$21,395 990
Teamfund IncVA $171,926$353,950 990

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 MT 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted83rd

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 (Dr Shannon Wagenman) 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 680 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,115 is reasonable (approximately the 26th 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.