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PeerBasis
Compensation Comparability Determination

Eben Ezer Lutheran Care Center

Executive Director / CEO

EIN 840194430
CO · NTEE E90Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shelly Griffith, Executive Director / CEO ($240,967) against every comparable organization that fit the selection criteria — 942 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

942 organizations qualified on sector, size, and geography 942 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,804 total compensation of comparable organizations → $11,650,030 $240,967
$52,70810th
$143,64225th
$227,371Median
$333,59475th
$530,09690th
$240,967This org · 54th
p10$52,708
p25$143,642
p50$227,371
p75$333,594
p90$530,096
$240,967

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

OrganizationStateTotal revenueTotal compSource
Opelousas General Health SystemLA $16,375,463$1,884,298 990
Waimanalo Health CenterHI $16,371,388$282,550 990
Good Shepherd-fairview Home IncNY $16,369,920$162,736 990
St Vincent De Paul ResidenceNY $16,389,658$413,710 990
Margaretville Memorial HospitalNY $16,394,651$81,843 990
🔒 937 more comparable organizations — included in the purchased report

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 CO 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 default54th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted33rd

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 942-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). 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.