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PeerBasis
Compensation Comparability Determination

Cody Dieruf Foundation

Executive Director / CEO

EIN 204498266
MT · NTEE H12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamella J Western, Executive Director / CEO ($59,965) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pamella J Western — reported title “EXEC. DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,152 total compensation of comparable organizations → $176,275 $59,965
$21,61910th
$33,58025th
$50,392Median
$91,99575th
$101,28090th
$59,965This org · 57th
p10$21,619
p25$33,580
p50$50,392
p75$91,995
p90$101,280
$59,965

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 MT 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
Reed Gastrointestinal Oncology Research AL$236,157 Executive Director $75,000 $77,387 2023
Have A Ball Foundation Inc CA$207,433 President $70,500 $56,475 2024
The Mauli Ola Foundation CA$243,078 Executive Dir. $61,101 $50,392 2023
Hannah's Hope For Giant Axonal NY$198,405 Executive Di $210,279 $176,275 2024
Wescoe Foundation For Pulmonary Fibrosis PA$196,214 Executive Director $45,000 $42,860 2023
A Glimmer Of Hope Inc PA$256,560 Executive Director $17,800 $16,954 2023
Breast Cancer Fund Of Ohio OH$192,679 Executive Di $22,002 $21,619 2024
The Wunderglo Foundation CA$191,435 President/exec. $60,000 $48,064 2024
Rory David Deutsch Foundation IL$167,230 Vice President $25,540 $23,293 2024
Asxl Rare Research Endowment Foundation ME$283,786 Executive Director $105,900 $101,280 2023
The Norma Livingston Ovarian Cancer AL$284,799 Executive Director $79,417 $81,945 2023
Albie Aware Inc CA$288,875 Executive Director $111,546 $91,995 2023
Caroline Symmes Inc IN$290,676 President $8,333 $8,152 2024
Pediatric Hydrocephalus Foundation Inc NJ$156,880 President $30,345 $25,134 2024
Sugar Ray Leonard Foundation CA$302,891 Executive Director $96,000 $76,902 2024
Larry Burkett Foundation Inc GA$309,567 Ceo $36,000 $33,580 2024
New England Parkinsons Ride NH$330,154 Executive Director $108,500 $92,941 2024
Childrens Skin Disease Foundation CA$331,103 Executive Dir. $54,966 $44,031 2024
The Ryan Anthony Foundation TX$331,591 Exec. Dir./p $48,000 $45,859 2023
Asbestos Disease Awareness Organization Inc CA$332,179 President $120,000 $96,128 2024
Solving Kids' Cancer Inc NY$333,401 Former Exec $157,018 $131,627 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT cost of living and 2024 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 MT 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 default57th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted57th
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 (Pamella J Western) 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 21 similarly situated organizations (Same NTEE sector (H12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,965 is reasonable (approximately the 57th 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.