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PeerBasis
Compensation Comparability Determination

North Shore Health Care Foundation

Executive Director / CEO

EIN 411694904
MN · NTEE E20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Marasco Eliasen, Executive Director / CEO ($74,181) against every comparable organization that fit the selection criteria — 979 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

979 organizations qualified on sector, size, and geography 979 within the band form the benchmarked peer set.

Distribution of comparable compensation

$61 total compensation of comparable organizations → $997,667 $74,181
$13,15210th
$29,09425th
$50,612Median
$77,52975th
$115,73290th
$74,181This org · 73rd
p10$13,152
p25$29,094
p50$50,612
p75$77,529
p90$115,732
$74,181

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 MN 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
Honoring Choices MN$234,167 1/1 To 12/27 Executive Director $71,000 $73,097 2023
Samaritan Caregivers Inc IN$233,959 Executive Dire $64,030 $70,354 2023
University Physicians Group TX$233,861 President/ceo $45,876 $46,442 2024
Helping Hands Clinic Inc FL$233,847 Executive Director $101,000 $98,859 2023
Lansing Syringe Access Inc MI$233,783 President $4,583 $4,787 2024
Pregnancy Care Center Of Carbon County PA$233,606 Director $25,311 $25,545 2024
The Medicine Horse Center CO$233,473 Executive Dir. $63,232 $61,361 2024
Lone Star Assoc Charitable Clinics TX$235,001 Ceo $90,000 $93,802 2023
Growing Up Together SD$233,422 Executive Director $25,032 $27,238 2025
Kaufman Christian Help Center Inc TX$235,099 Executive Director $58,530 $61,003 2023
Shade Of The Tree Gigstad IA$235,100 Ceopresident $72,400 $80,227 2024
Conejo Valley Womens Resource Center CA$235,156 Executive Dir. $62,156 $55,922 2023
Community Health Network Of Connecticut CT$233,270 President & Ceo $16,576 $15,729 2024
Health Council Of West Central FL$235,177 Executive Di $81,126 $75,141 2025
Compassion Pregnancy Center And Clinic CA$235,207 Director $64,733 $56,570 2024
Imh Qalicb WY$235,358 President $46,248 $50,119 2024
Excellent Inc MI$233,029 Administrator/president $76,000 $81,734 2023
Maddock Ambulance Service ND$235,487 President $2,311 $2,500 2025
Comprehensive Psychiatric Care SC$232,878 Executive Director Muha $55,628 $60,466 2023
Auxiliary Of Monongalia General Hospital WV$232,855 Pres/ceo, Mon Health Systems $36,373 $41,033 2023
Union County Health And Wellness NM$235,609 Executive Dir. $83,200 $93,237 2023
Bradford Hospital Foundation PA$232,669 Executive Director $108,718 $112,962 2023
Licensed Adult Residential Care Association Inc CA$236,069 Executive Director $77,300 $65,810 2025
Pharmacists United For Truth And Tr AZ$232,333 Executive Director $120,352 $120,598 2023
Rapid Science Inc NY$236,153 Board Direct $25,000 $22,862 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default73rd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted56th

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 (Valerie Marasco Eliasen) 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 979 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,181 is reasonable (approximately the 73rd 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.