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PeerBasis
Compensation Comparability Determination

Flagstaff Medical Center

Executive Director / CEO

EIN 860110232
AZ · NTEE E220
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joshua Tinkle, Executive Director / CEO ($37,376) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Joshua Tinkle — reported title “COO/INTERIM NAH CEO (THROUGH 06/23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,002 total compensation of comparable organizations → $3,237,743 $37,376
$56,30010th
$129,23825th
$636,782Median
$957,78075th
$1,462,45990th
$37,376This org · 3rd
p10$56,300
p25$129,238
p50$636,782
p75$957,780
p90$1,462,459
$37,376

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 AZ 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
St Dominic - Jackson Memorial Hospital MS$545,616,468 Market President (Until 7/22) $708,506 $820,504 2023
Lucy Webb Hayes National Training School DC$551,271,516 Exec Director $308,267 $281,280 2023
Unmc Physicians NE$540,142,056 Ceo $16,097 $18,002 2023
Middlesex Hospital CT$539,655,486 President/ceo $1,792,786 $1,697,691 2024
Roper Hospital Inc SC$539,462,922 Interim President/ceo (End 08/24); Svp & Coo (Beg 08/24) $78,516 $82,727 2024
🔒 154 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 AZ 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 AZ 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 default3rd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted23rd

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 159-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.