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PeerBasis
Compensation Comparability Determination

South Florida Health Inc

Executive Director / CEO

EIN 862437670
FL · NTEE E21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James M Petkas, Executive Director / CEO ($250,000) 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 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: James M Petkas — reported title “CEO”, a direct title match to the Executive Director / CEO role.

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

$3,914 total compensation of comparable organizations → $20,432,618 $250,000
$25,26810th
$49,19225th
$81,230Median
$218,06675th
$410,86590th
$250,000This org · 83rd
p10$25,268
p25$49,192
p50$81,230
p75$218,066
p90$410,865
$250,000

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 FL 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
Central Iowa Health System IA$0 Market President (Fr 01/24) $88,339 $100,009 2024
St Joseph's Health Inc NJ$0 President/ceo $341,477 $315,233 2024
Unity Health System Inc NY$0 Ceo $62,774 $58,650 2024
Deaconess Health Care Services Co OH$0 Chief Executive Officer $213,102 $233,369 2024
New York Queens Charter Ventures Inc NY$0 Director $76,947 $71,891 2024
Crouse Health System Inc NY$0 President & Ceo $62,442 $58,340 2024
Montgomery General Health WV$0 President/ceo $3,496 $3,914 2024
Belmont Community Hospital OH$0 Director, President $106,662 $116,806 2024
Advocate Health Inc NC$0 Co-chief Executive Officer $18,576,902 $20,432,618 2023
Main Line Diversified Services Inc PA$0 President & Ex-officio Trustee $597,253 $634,007 2023
Mercy Home Health Services PA$0 Dir; Pres & Ceo Mid-atlantic Region $74,073 $78,631 2023
Sarah Bush Lincoln Health System IL$0 President $80,102 $83,828 2023
St Luke's Health Clinical Operations TX$0 Ceo Of Chi St. Luke's Health System $209,833 $223,433 2023
Elliot Health System NH$0 President & Ceo, Solutionhealth $205,476 $201,964 2023
Brooklyn Health Inc NY$0 President & Ceo, Ex-officio $12,234 $11,768 2023
Hunterdon Regional Community NJ$0 Trustee - President/ceo $32,673 $31,053 2023
Carle Health - West Region IL$0 Ex Officio, Non-voting // Officer - President, Carle Health - West Region $44,092 $46,143 2023
Camden-clark Health Services Inc WV$0 Ccmc President Ceo $36,902 $42,532 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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), adjusted94th
All sources (D + E + F), adjusted11th

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 (James M Petkas) 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 (E21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250,000 is reasonable (approximately the 83rd 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). 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.