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PeerBasis
Compensation Comparability Determination

Mercy Flights Inc

Executive Director / CEO

EIN 930512235
OR · NTEE E63Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Clough, Executive Director / CEO ($464,773) against every comparable organization that fit the selection criteria — 794 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

794 organizations qualified on sector, size, and geography 794 within the band form the benchmarked peer set.

Distribution of comparable compensation

$286 total compensation of comparable organizations → $12,207,184 $464,773
$43,52510th
$133,85225th
$262,493Median
$381,60875th
$593,79590th
$464,773This org · 84th
p10$43,525
p25$133,852
p50$262,493
p75$381,608
p90$593,795
$464,773

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 OR 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
Trigg County Hospital KY$30,229,687 Ceo $237,996 $267,440 2024
United Breast Cancer Foundation In NY$30,230,959 President & $570,750 $555,367 2023
The Lutheran Home Inc WI$30,245,688 President & Ceo $279,035 $304,800 2024
Deaconess Union County Hospital Inc KY$30,252,680 Cno $138,860 $156,039 2024
Planned Parenthood Of Greater Washington WA$30,254,087 President/ceo $476,582 $446,285 2024
🔒 789 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 OR 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 OR 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 default84th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted63rd

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 794-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.