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PeerBasis
Compensation Comparability Determination

Presbyterian Medical Services Foundation

Executive Director / CEO

EIN 850435792
NM · NTEE T50I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve C Hansen, Executive Director / CEO ($76,088) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$785 total compensation of comparable organizations → $85,140 $76,088
$2,83510th
$6,55525th
$11,033Median
$27,25775th
$50,39490th
$76,088This org · 94th
p10$2,835
p25$6,555
p50$11,033
p75$27,257
p90$50,394
$76,088

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

OrganizationStateTotal revenueTotal compSource
Operation Kid Forward IncGA $93,520$4,674 990
For Holding Co IncNY $85,936$3,107 990
Coca Leverage Lender IncMO $104,815$2,201 990
Elbert Memorial Hospital FoundationGA $82,363$11,825 990
Sail Beyond Cancer Annapolis IncMD $80,898$17,385 990
Robert P Giddings TrustMA $80,222$6,463 990
Learn And Discover 3 IncNY $107,740$10,240 990
Child Advocacy & Parenting ServicesKS $75,778$785 990
Pcf Gifting And Liquidation CharitableCA $113,453$56,104 990
The Micro Non Profit NetworkVA $116,533$14,212 990
Comunidades Sin Fronteras Csf-ct IncCT $70,000$33,503 990
River Kourt ApartmentsOR $122,003$13,361 990
Ruth Stone HouseVT $124,307$6,831 990
Project One Forty Three IncCO $125,790$85,140 990
Rising Communities Economic DevelopmentPR $133,416$30,547 990
Bgcs Building Great Futures IncNY $136,436$9,547 990
St Charles Moose Lodge 1513 Loyal OrderMO $139,063$9,210 990
Na Lima KahiauHI $139,974$47,947 990

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 NM 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Steve C Hansen) 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 18 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,088 is reasonable (approximately the 94th 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.