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PeerBasis
Compensation Comparability Determination

Miracle League Of San Diego

Executive Director / CEO

EIN 202669967
CA · NTEE P82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catherine Duggan, Executive Director / CEO ($77,100) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Catherine Duggan — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,410 total compensation of comparable organizations → $97,981 $77,100
$14,46210th
$25,35825th
$43,059Median
$67,56075th
$75,19890th
$77,100This org · 92nd
p10$14,462
p25$25,358
p50$43,059
p75$67,560
p90$75,198
$77,100

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 CA 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
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $67,955 2024
Heather Apartment Associates WA$160,834 President And Ceo $24,457 $25,358 2023
Tenth And Lami Inc MO$163,650 President & Ceo $19,685 $24,145 2023
Nashville Supportive Housing Inc MN$153,326 President/tr $65,715 $75,198 2023
Attleboro Enterprises Properties Inc MA$166,458 Secretary $21,242 $22,106 2023
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $53,609 2024
Otsar Corp NY$167,592 Executive Director $32,521 $33,056 2024
Asi - Birmingham Inc MN$171,740 President/tr $65,715 $75,198 2023
Council On Developmental KY$174,468 Ceo $78,750 $97,981 2023
The Arc Of Blair County PA$175,579 Executive Director $45,741 $51,310 2024
Fraser Independent Living Project Iv MN$177,208 Ceo/secretary $25,655 $28,515 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $79,000 2024
Joy Research And Service Center For The Disabled Inc CA$180,850 Co Director $15,000 $14,570 2024
Colorado Dyslexia Foundation CO$137,371 President $80,000 $86,288 2024
Alaska Association On AK$185,629 Executive Dir. $87,500 $96,878 2023
Lifeways Inc PA$132,305 Executive Director $23,020 $25,823 2024
First Steps Center For Autism And Developmental Disabilities OR$130,894 Executive Director $53,000 $55,363 2024
Deaf Service Center Of Lake County FL$187,749 President $10,000 $10,567 2024
Kane Homes Association IL$189,878 Secretary/treasurer $12,317 $14,023 2023
Detour Company Theater Inc AZ$193,008 Executive Director $31,250 $32,935 2025
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $73,639 2025
The Right Path Riding Academy Inc OK$194,904 Director Of Operations $34,946 $43,284 2024
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $42,321 2023
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $9,410 2024
Suburban Adult Services Foundation Inc NY$198,301 President & Ceo $42,362 $43,059 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default92nd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted59th

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 (Catherine Duggan) 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 49 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,100 is reasonable (approximately the 92nd 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.