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PeerBasis
Compensation Comparability Determination

Saint Alphonsus Foundation-baker City

Executive Director / CEO

EIN 943164869
OR · NTEE E12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nancy Moulton, Executive Director / CEO ($14,767) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nancy Moulton — reported title “SECRETARY; REGIONAL PHIL SPECIALIST”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,849 total compensation of comparable organizations → $80,620 $14,767
$11,29310th
$28,84325th
$40,748Median
$52,35375th
$73,22890th
$14,767This org · 18th
p10$11,293
p25$28,843
p50$40,748
p75$52,353
p90$73,228
$14,767

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
Mariahs Miracle AZ$110,076 Executive Director $12,500 $12,573 2024
Mothers Hope Foundation PA$100,048 Executive Dir. $7,525 $7,849 2024
Community Health Foundation Of Kay County Inc OK$98,196 Executive Director $37,533 $43,227 2024
The Whole Person Foundation MO$92,427 Ceo/cfo (Thru 04/2024) $27,851 $30,853 2024
Legacy Donor Foundation LA$128,010 Executive Director $70,000 $80,620 2024
The Fund To Promote Awareness Of MD$84,837 Executive Director $9,310 $9,373 2023
Church Home & Hosp Of The City Of MD$132,854 President/director $68,921 $69,385 2023
Colorado Safety Net Collaborative CO$138,886 Managing Consultant $50,000 $51,627 2023
Brunswick Novant Medical Center NC$139,045 Exec Director $14,316 $15,929 2023
Mission Link OH$77,830 President & Ceo $68,310 $75,674 2024
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $52,353 2025
Legacy Connection AZ$147,848 Director/ceo $35,595 $35,805 2024
Medical Staff Of Englewood Hospital NJ$152,463 President $30,000 $28,843 2023
Living Organ Donor Assistance Fund CA$155,462 Director/ceo $77,000 $71,598 2023
Cooper Trooper Foundation TN$156,117 Executive Director $36,000 $40,748 2023
Upland Hills Health Foundation Inc WI$157,040 President/ceo - Uhh $27,818 $30,387 2024
Circle Of Hope Inc CA$159,841 Ceo $45,872 $41,430 2024

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 default18th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted53rd

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 (Nancy Moulton) 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 17 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,767 is reasonable (approximately the 18th 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.