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

Cumberland Valley Breast Care

Executive Director / CEO

EIN 232943334
PA · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Logsdon, Executive Director / CEO ($55,284) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$707 total compensation of comparable organizations → $286,655 $55,284
$12,30810th
$27,53125th
$61,963Median
$91,27975th
$113,88590th
$55,284This org · 46th
p10$12,308
p25$27,531
p50$61,963
p75$91,279
p90$113,885
$55,284

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
Costs Of Care Inc MA$183,476 Executive Director $15,250 $14,147 2023
Florida Coalition On Donation Inc FL$180,569 Executive Di $60,000 $55,064 2025
Abortion Care For Tennessee TN$179,958 Executive Director-left During Year $2,525 $2,661 2024
Greater Houston Area Health Education TX$178,630 Executive Director $65,769 $65,972 2024
Earthwide Surgical Foundation MO$193,913 President $80,000 $87,477 2023
Alzheimers Of Glynn Brunswick Inc GA$173,184 Executive Dir. $54,226 $54,675 2024
Healthy Homeworks ME$172,895 Executive Director $76,502 $76,817 2024
Integrity Unlimited Community NC$172,029 Vice Preside $22,320 $23,809 2023
The Committee To Reduce Infection CT$196,577 Chairman $118,800 $111,697 2024
Good Hope Inc MA$168,787 President $15,600 $14,473 2023
Illinois Rural Health Association IL$200,232 Executive Director $63,350 $60,843 2025
Healthnet Foundation Inc IN$166,626 Board Member $22,934 $24,968 2023
Travelers Education Group TX$166,468 Member $30,000 $30,093 2024
Head Strong & Ready Aka Head Strong & CA$165,551 Treasurer $25,259 $22,518 2023
Asian Resource Center OH$201,990 Executive Di $38,346 $40,727 2024
Etta Pete Sickle Cell Anemia Foundation LA$164,993 Executive Director $20,800 $22,967 2024
Lopa Foundation LA$203,618 Ceo $11,147 $12,308 2024
March For Moms Association KS$163,356 Executive Director $141,737 $158,084 2023
Nashville General Hospital Foundation TN$206,437 Executive Director $68,613 $72,322 2024
Heart Coalition Inc GA$159,340 Chairman $9,000 $8,841 2025
Betty A Dodson Foundation Inc NJ$208,091 President $71,938 $64,407 2024
Strategy Media Inc CA$209,571 President $119,754 $103,695 2024
Carmella Rose Health Foundation OH$210,164 Executive Di $42,539 $46,514 2023
Salud Mas Bienstar Inc KS$210,275 Co-exec Dire $43,898 $47,556 2024
Environment And Human Health Inc CT$211,641 Director, President $121,127 $113,885 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default46th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted39th

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 (Samantha Logsdon) 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 71 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,284 is reasonable (approximately the 46th 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.