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PeerBasis
Compensation Comparability Determination

Arkansas Children's Inc

Executive Director / CEO

EIN 810801296
AR · NTEE E19
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcella Doderer, Executive Director / CEO ($2,274,317) against every comparable organization that fit the selection criteria — 762 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

762 organizations qualified on sector, size, and geography 762 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $13,032,240 $2,274,317
$37,01910th
$116,72125th
$227,833Median
$331,72675th
$510,17490th
$2,274,317This org · 100th
p10$37,019
p25$116,721
p50$227,833
p75$331,726
p90$510,174
$2,274,317

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
Hunterdon Specialty Care Pc NJ$32,480,698 Trst - Vp Med Prac (Term 4/24) $27,116 $20,920 2024
Quality Of Life Health Services Inc AL$32,485,032 President/ceo $565,273 $514,101 2025
Milwaukee Regional Medical Center WI$32,455,789 Vp Of Finance $39,138 $35,320 2024
Good Samaritan Hospital Physician Services Inc IN$32,452,207 Gastroenterologist $810,437 $738,520 2024
Lone Star Community Health Center TX$32,445,033 Chief Executive Officer $308,112 $266,327 2024
🔒 757 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 762-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 9, 2026.