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

Sleep Education Consortium

Executive Director / CEO

EIN 205613910
TX · NTEE H42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jerald H Simmons, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,053 total compensation of comparable organizations → $207,422 $5,000
$18,27010th
$28,44925th
$52,536Median
$80,11575th
$112,91890th
$5,000This org · 4th
p10$18,270
p25$28,449
p50$52,536
p75$80,115
p90$112,918
$5,000

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 TX 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
Karmanos Cancer Foundation MI$186,501 Board Member/president Kcc $38,067 $39,279 2024
The Wunderglo Foundation CA$191,435 President/exec. $60,000 $51,794 2024
Humanology & Health Science Inc CA$184,661 President $150,000 $133,310 2023
Breast Cancer Fund Of Ohio OH$192,679 Executive Di $22,002 $23,296 2024
Closing The Gap In Health Care Inc SC$195,078 President & Ceo $50,699 $52,875 2024
Wescoe Foundation For Pulmonary Fibrosis PA$196,214 Executive Director $45,000 $46,186 2023
Carcinoid Cancer Foundation NY$197,343 Ceo/chairman/treasurer $125,000 $112,918 2024
Harlan E Moore Heart Research Foundation IL$178,150 President/treasurer $81,250 $82,212 2023
Hannah's Hope For Giant Axonal NY$198,405 Executive Di $210,279 $189,955 2024
Faculty Student Association Of The State NY$177,373 Chief Executive Officer $235,690 $207,422 2025
Dirt Patch Science TX$200,319 Director & C $130,000 $133,840 2023
Cardiac Surgery Clinical Research Center IL$173,860 Researcher $136,000 $133,662 2024
Balanced Budget Now VA$172,594 President $54,300 $52,413 2024
The Center For Neurosciences Foundation AZ$171,746 Director Of Fundraising And Operations $63,025 $60,594 2024
Hope 365 MI$171,372 Director $53,595 $56,935 2023
Health Assessment Lab Inc MA$205,215 Director & Ceo, Cso $146,850 $131,921 2024
Ellyn Satter Institute Inc WI$169,831 Exec. Dir. & $60,306 $62,962 2024
Have A Ball Foundation Inc CA$207,433 President $70,500 $60,858 2024
Cancer Biology Training Consortium NC$208,168 Asst Secretary-treasurer $26,391 $29,216 2022
The Biomedical Research Institute Of CA$208,249 President And Ceo $34,683 $30,823 2023
Seneca Diabetes Foundation NY$167,496 Secretary/tr $48,989 $45,561 2023
Rory David Deutsch Foundation IL$167,230 Vice President $25,540 $25,101 2024
International Neuroethics Society DC$166,640 Executive Director $79,718 $69,933 2024
Qigong Sensory Training Institute OR$166,373 President/ceo Board Chair $48,476 $45,004 2024
Alliance For Community Research IL$211,062 Co-chief Executive Officer $30,873 $31,239 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted4th

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 (Jerald H Simmons) 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 81 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 4th 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.