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PeerBasis
Compensation Comparability Determination

Orthopedic Institute Of The Good Samaritan Hospital

Executive Director / CEO

EIN 954346048
CA · NTEE G9DZ
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of James West, Executive Director / CEO ($38,737) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: James West — reported title “SYSTEM PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $92,297 $38,737
$2,45410th
$6,15725th
$23,599Median
$33,85175th
$38,65790th
$38,737This org · 89th
p10$2,454
p25$6,157
p50$23,599
p75$33,851
p90$38,657
$38,737

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 CA 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
Gerson G And Sandy F Eisenberg MD$29,913 President & Public Dir. Until 07/24 $30,197 $32,694 2024
The Emily Stillman Foundation MI$28,330 President $75,000 $92,297 2023
United Cerebral Palsy Of Greater Cincinn OH$30,736 Treasurer $3,460 $4,369 2023
The Rensselaer Arc Foundation Inc NY$27,379 Ceo $32,798 $34,322 2024
Brainiacsorg Inc NY$27,108 President $35,300 $36,940 2024
United Cerebral Palsy Association Of MI$26,963 Executive Director $30,536 $36,501 2024
Pdevv Hub Inc IN$26,103 Board Member $25 $32 2023
Stillbrave Childhood Cancer Foundation Inc VA$33,820 President $28,380 $31,734 2024
The American Board Of Radiology Foundation AZ$24,482 Executive Director $28,219 $32,358 2023
The Enzo Martinez Foundation Inc FL$35,000 Director $11 $12 2024
Eladh Medical Staff CA$23,028 Chief Of Staff/president $12,000 $12,000 2024
Vision Usa - The Ohio Vision OH$35,879 Secretary/tr $26,433 $33,380 2023
Iec Foundation IL$22,240 Executive Dir. $20,133 $23,599 2023
Jewish Blind Of California Inc CA$36,680 Exec Director $18,480 $19,026 2023
South Arkansas Fights Aids AR$21,472 Member $6,099 $7,939 2024
Pathways Foundation Of PA$38,659 Sr. Vp Of Finance $5,233 $6,043 2024
The Children's Hearing Institute Inc NY$38,851 Executive Director $3,000 $3,059 2025
The Hubbell Difference Foundation Inc CT$42,687 Secretary $5,775 $6,271 2024
Vesalius Foundation For Visual NM$43,623 Executive Di $35,500 $45,525 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default89th
Total compensation (D + F), as reported (no adjustments)95th
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 (James West) 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 19 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,737 is reasonable (approximately the 89th 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.