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PeerBasis
Compensation Comparability Determination

The Memorial Health System Foundation

Executive Director / CEO

EIN 841576338
CO · NTEE E112
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kate Maiurro, Executive Director / CEO ($183,344) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kate Maiurro — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$351 total compensation of comparable organizations → $768,417 $183,344
$12,46710th
$35,40325th
$62,265Median
$132,64075th
$249,65790th
$183,344This org · 83rd
p10$12,467
p25$35,403
p50$62,265
p75$132,640
p90$249,657
$183,344

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Kaleida Health Foundation NY$1,682,308 Vice President $389,925 $367,457 2023
Clifton Springs Hospital & Clinic NY$1,702,758 President, Foundations $68,936 $63,100 2024
Lions World Vision Institute Foundation FL$1,653,599 President & Ceo $38,261 $37,485 2023
Chesapeake General Hospital VA$1,719,517 Ceo $48,800 $49,139 2023
Dubuque Mercy Health Foundation IA$1,719,931 Dir; President Eastern Iowa Region $62,651 $71,541 2023
🔒 115 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 CO 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 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted24th

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 120-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.