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PeerBasis
Compensation Comparability Determination

Dare To Care Foundation Inc

Executive Director / CEO

EIN 200091902
MD · NTEE G43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Ferguson, Executive Director / CEO ($59,800) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $177,561 $59,800
$4,90210th
$11,12225th
$21,419Median
$34,80875th
$109,45990th
$59,800This org · 82nd
p10$4,902
p25$11,122
p50$21,419
p75$34,808
p90$109,459
$59,800

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

OrganizationStateTotal revenueTotal compSource
The Joshua Frase FoundationFL $51,271$56,748 990
Mha Of Greater Houston Foundation IncTX $51,764$28,045 990
San Diego Brain Tumor FoundationCA $48,449$19,018 990
Hope For MarianCA $47,912$11,410 990
C F Solutions IncOK $47,121$136,357 990
Hepatitis C AssociationNJ $45,947$21,882 990
Lions Sight Conservation Foundation OfPA $45,380$9,611 990
National Autism Center IncMA $56,687$155,534 990
Vesalius Foundation For VisualNM $43,623$42,048 990
Neurorecovery Learning IncKY $57,728$85,213 990
The Hubbell Difference Foundation IncCT $42,687$5,792 990
Hand-n-hand Of Northeast WiWI $57,977$32,394 990
Kidney Foundation Of Ohio - Group ReturnOH $58,008$28,219 990
Vista Del SolCA $58,076$25,643 990
Autism-aspergers Support IncIN $58,180$19,476 990
Institute For Basic AndMN $60,120$97,931 990
Kidneys Quest Foundation IncCA $61,198$19,482 990
The Children's Hearing Institute IncNY $38,851$2,825 990
Pathways Foundation OfPA $38,659$30 990
Jewish Blind Of California IncCA $36,680$17,573 990
Vision Usa - The Ohio VisionOH $35,879$30,831 990
The Enzo Martinez Foundation IncFL $35,000$11 990
Stillbrave Childhood Cancer Foundation IncVA $33,820$29,310 990
Survive A Stroke FoundationWA $70,472$6,301 990
St Louis Society For The BlindMO $71,200$177,561 990

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 MD 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted57th

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 (Elaine Ferguson) 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 28 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,800 is reasonable (approximately the 82nd 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.