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PeerBasis
Compensation Comparability Determination

Phelps Memorial Health Center

Executive Director / CEO

EIN 470481628
NE · NTEE E220
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Harrel, Executive Director / CEO ($679,126) against every comparable organization that fit the selection criteria — 165 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: Mark Harrel — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

165 organizations qualified on sector, size, and geography 165 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,938 total compensation of comparable organizations → $2,006,661 $679,126
$49,17810th
$118,98725th
$383,513Median
$523,90075th
$692,66390th
$679,126This org · 89th
p10$49,178
p25$118,987
p50$383,513
p75$523,900
p90$692,663
$679,126

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 NE 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
Littleton Hospital Association NH$116,856,054 President & Ceo $929,683 $798,132 2024
Brattleboro Memorial Hospital VT$116,621,661 President & Ceo $50,514 $47,272 2024
St Nicholas Hospital Of The Hospital Sisters Of The Third Order Of St Franc WI$116,212,567 President & Ceo $518,057 $517,891 2023
Southside Community Hospital Inc VA$116,150,425 President/ceo (As Of 4/18/2024) $54,586 $49,003 2024
Munson Healthcare Otsego Memorial MI$116,127,652 President Am $103,817 $102,571 2023
🔒 160 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 NE 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 NE 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)87th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted62nd

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 165-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.