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PeerBasis
Compensation Comparability Determination

The J Moss Foundation

Executive Director / CEO

EIN 262396330
CA · NTEE E60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marlayna Bollinger, Executive Director / CEO ($58,333) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,015 total compensation of comparable organizations → $377,004 $58,333
$17,20510th
$41,66025th
$72,392Median
$115,90175th
$153,00490th
$58,333This org · 38th
p10$17,205
p25$41,660
p50$72,392
p75$115,901
p90$153,004
$58,333

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
Health Horizons International Foundation CT$285,935 President $72,340 $80,869 2023
Homecare & Hospice Assoc Of Utah UT$290,404 Hansen $308,950 $377,004 2023
Community Partners-two Harbors Living At Home Block Nurse Program MN$280,300 Executive Director $69,049 $79,013 2024
Albany Area Ems Inc WI$278,295 President $13,762 $16,644 2024
Cgs Inc WI$294,116 Program Director $67,675 $84,267 2023
In Concert For Cancer WA$294,599 Executive Director $41,580 $43,111 2024
The Aphasia Project NC$276,779 Prior Ed $59,665 $71,395 2024
Rural Minds Inc IL$296,906 Executive Director $118,011 $134,358 2024
Right To Heal OR$274,480 Executive Dir. $44,366 $49,122 2023
Nature Nurture Farmacy WA$274,054 Executive Director $46,800 $48,524 2024
Caldwell Council On Adolescent Health Inc NC$298,868 Executive Director $59,603 $71,321 2024
Stuck Community Acupuncture Inc AZ$299,256 President $87,867 $97,862 2024
Health For Everyone CA$270,756 Director Of Clinic $9,100 $9,100 2024
National Coalition For Hospice MN$302,046 Chief Executive Officer $146,747 $167,924 2024
Sana Space Inc FL$302,240 President $136,000 $152,328 2023
Promotoras Y Promotores Foundation CA$302,446 Secretary $50,078 $50,078 2024
Covered Community CA$304,128 Executive Director $60,000 $60,000 2024
Indiana Community Health Worke IN$266,886 Board Member $99,198 $121,146 2024
Health Care For All Oregon OR$264,676 Executive Director $78,929 $84,884 2024
Tundra Health Initiative Corp AK$262,597 President/treasurer $28,725 $31,804 2024
Lunenburg Health Service Inc VA$262,565 Secretary $20,280 $22,677 2024
The Care Project Inc CA$262,416 Secretary $19,897 $19,897 2024
The Addis Clinic Inc TN$309,284 Executive Director $108,558 $132,147 2024
California Alliance Of Caregivers CA$260,824 Executive Director $64,333 $66,233 2023
Cierra Sisters WA$260,526 Ceo $70,800 $75,576 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default38th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted31st

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 (Marlayna Bollinger) 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 100 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,333 is reasonable (approximately the 38th 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.