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PeerBasis
Compensation Comparability Determination

Council Of International Neonatal Nurses Inc

Executive Director / CEO

EIN 202634091
PA · NTEE E70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Geralyn Sue, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Geralyn Sue — reported title “PRULLAGE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$463 total compensation of comparable organizations → $153,548 $48,000
$8,48610th
$21,44725th
$35,833Median
$58,32975th
$110,95290th
$48,000This org · 61st
p10$8,486
p25$21,447
p50$35,833
p75$58,329
p90$110,952
$48,000

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 PA 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
Queen City Cocoa Beans Incorporated NC$114,472 Executive Di $49,267 $49,583 2024
The Community Wellness Project WA$119,176 Board Member $34,511 $30,984 2023
Accma Community Health Foundation CA$120,505 Executive Director $45,633 $39,513 2023
Healthways CA$95,133 Executive Director $37,426 $33,735 2022
The Gaston & Porter Health DC$94,108 President $542 $463 2024
South Carolina Witness Project SC$93,430 President Ceo $37,543 $37,165 2025
Colorado Dental Association Foundation CO$92,158 President $19,332 $17,589 2025
Well-one Health Inc CA$84,355 Secretary $62,732 $52,761 2024
50 Hoops National Prostate Awareness TX$136,575 Executive Director $60,000 $60,185 2023
Riverstone Wellness CA$81,150 Founder $21,720 $18,268 2024
The Partnership For Male Youth DC$77,620 President Ceo $39,000 $34,319 2023
Kindness To Prevent Blindness Inc IN$143,504 Prior Executive Director $32,625 $34,500 2023
The Journey Collective Incorporated NC$74,099 President $8,200 $8,253 2024
Minnesota Oral Health Coalition MN$145,868 Executive Director $145,200 $143,872 2023
The American Society Of Breast Surgeons Foundation MD$150,365 Executive Director $106,351 $96,844 2024
Vax 2 Stop Cancer AL$151,953 Ceo $63,179 $66,480 2024
Heart Coalition Inc GA$159,340 Chairman $9,000 $8,586 2025
March For Moms Association KS$163,356 Executive Director $141,737 $153,548 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted72nd

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 (Geralyn Sue) 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 18 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 61st 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.