Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Alleghany Memorial Hospital Foundation Inc

Executive Director / CEO

EIN 562012634
NC · NTEE T70Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Robin Gambill, Executive Director / CEO ($13,679) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $4,747,716 $13,679
$20,13810th
$35,91325th
$51,591Median
$68,84675th
$86,19290th
$13,679This org · 7th
p10$20,138
p25$35,913
p50$51,591
p75$68,846
p90$86,192
$13,679

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
United Way Of Harvey And Marion Counties IncKS $311,045$71,571 990
Community Shares Of Greater CincinnatiOH $311,349$83,850 990
United Way Of Hood County IncTX $312,480$68,736 990
The American Amusement MachineIL $313,105$14,383 990
Mecosta - Osceola United Way IncMI $318,621$49,947 990
River Ridge Farm TrustOH $301,820$37,030 990
United Way Of Illinois ValleyIL $319,703$57,442 990
United Way Of Columbia County IncAR $320,695$5,443 990
Community CoalitionPA $299,944$96,885 990
United Way Of White County IncAR $299,403$48,954 990
East Tn Supporting FoundationTN $299,263$14,377 990
United Way Of Williams CountyOH $298,919$44,837 990
Royal Charter Properties-westchester IncNY $298,768$4,747,716 990
Beartooth Billings Clinic FoundationMT $298,289$47,377 990
United Way Of Freeborn County IncMN $297,884$49,728 990
Esther IncWI $297,311$1,166 990
Quality Of Life Foundation Of Austin IncTX $295,548$34,744 990
United Way Of 1000 LakesMN $326,308$62,118 990
United Way Of PekinIL $328,737$46,634 990
Perry County Community Health Task ForceMO $328,753$51,958 990
C & Ws Rustic Hollow Shelter IncIA $291,954$52,348 990
River Valley United Way IncAR $291,044$41,643 990
United Way Of Jefferson CountyOH $290,431$45,615 990
United Way Of Carlton County IncMN $331,291$39,628 990
Northwest Montana United Way IncMT $332,083$31,792 990

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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (Robin Gambill) 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 115 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,679 is reasonable (approximately the 7th 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.