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PeerBasis
Compensation Comparability Determination

Swannanoa Valley Medical Centerinc

Executive Director / CEO

EIN 561040100
NC · NTEE E22Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marissa Slaughter, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$36 total compensation of comparable organizations → $495,089 $1,800
$3,98710th
$15,66625th
$31,249Median
$57,69675th
$139,14590th
$1,800This org · 5th
p10$3,987
p25$15,666
p50$31,249
p75$57,696
p90$139,145
$1,800

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Jewish Home Of Greater HarrisburgPA $46,015$495,089 990
Tri-county Health ClinicVA $46,405$48,592 990
Illinois Hospital Research & EducationalIL $44,613$255,516 990
Silver Otter Strategies IncMA $47,039$24,140 990
Four Rivers Charitable FoundationKY $47,075$60,328 990
Professional Emergency Services IncWI $44,228$7,581 990
Pediatric And Family Medical FoundationCA $44,188$19,628 990
Ahp FoundationVA $43,849$44,295 990
Tomah Health Community Foundation IncWI $43,748$168,763 990
International Medical Response FoundationNY $48,056$9,003 990
Ibew 1393 Charity Foundation IncIN $43,219$62,137 990
Hebrew Health Care IncCT $43,200$303,059 990
Missionwellness Foundation IncGA $43,096$11,331 990
Schuyler Memorial Hospital FoundationNE $48,363$31,497 990
The Lifeline Foundation IncKY $48,623$42,587 990
White Oak Volunteer Rescue Squad IncVA $48,683$3,364 990
National Institute For African American HealthOH $42,354$21,480 990
Bert Fish Medical Center Auxiliary IncFL $42,124$36 990
Community Memorial Hospital MedicalIA $49,222$32,065 990
Children's Hemiplegia AndTX $41,862$29,043 990
Rapha Ministries IncKY $49,495$8,618 990
Hospice Of Morrow County IncOH $41,550$8,610 990
Comprehensive Medical Mentoring ProgramLA $41,470$56,879 990
Harrisburg Medical Center FoundationIL $41,100$122,212 990
Park County Cancer AllianceMT $50,351$1,669 990

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 NC 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted4th

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 (Marissa Slaughter) 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 103 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 is reasonable (approximately the 5th 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). 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.