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PeerBasis
Compensation Comparability Determination

Patient Care Foundation Of

Executive Director / CEO

EIN 262974477
CA · NTEE E80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gustavo Friederichsen, Executive Director / CEO ($35,329) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gustavo Friederichsen — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,616 total compensation of comparable organizations → $441,849 $35,329
$23,94810th
$30,34225th
$81,246Median
$124,51075th
$175,28290th
$35,329This org · 30th
p10$23,948
p25$30,342
p50$81,246
p75$124,510
p90$175,282
$35,329

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
Vaad Ltzorchay Refuah NY$217,480 Ceo $50,415 $51,245 2024
Mccurtain Memorial OK$222,915 Ceo $23,716 $29,375 2024
Medical Mutual Of Ohio Charitable Founda OH$206,399 Treasurer $46,913 $55,892 2024
Honoring Choices MN$234,167 1/1 To 12/27 Executive Director $71,000 $81,246 2023
Hyp-access Inc NY$236,566 Pres./co-chair $2,500 $2,616 2023
Famohio Inc OH$194,743 Event Coordinator $20,000 $23,828 2024
South Dakota Dental Foundation SD$192,664 Executive Director $20,075 $25,658 2023
Restore Hope NH$191,675 Executive Director $90,000 $91,069 2025
Nash Education Corporation PA$245,503 Executive Dir. $77,500 $86,935 2024
Southeast Pennsylvania Area Health PA$249,589 Executive Di $101,250 $116,931 2023
Mcamericas Realty Inc TX$252,007 Ceo And Cfo $21,709 $24,427 2024
Sunflower Health Network Inc KS$256,817 Executive Director $25,764 $31,309 2024
Ucare Iowa MN$259,544 President & Ceo $188,405 $209,409 2024
Chippewa Health Access Coalition MI$173,892 Executive Di $66,688 $79,714 2023
Teamfund Inc VA$171,926 Managing Partner $406,825 $441,849 2024
Western New York Law Enforcement Helpline Inc NY$153,985 Coordinator $48,544 $49,342 2024
Facts About Fertility Inc PA$287,505 Cofounder & Executive Director $83,833 $96,816 2023
Greater Gift Initiative Inc NC$301,369 Ceo $138,750 $166,028 2023
Community Life Support Inc FL$301,597 Chairman $125,000 $132,089 2024
Napa County Bicycle Coalition CA$312,072 Executive Director $89,125 $86,568 2024
Kickin Cancer In Sublette County WY$314,746 Secretary $18,465 $22,898 2023
Texhealth Central Texas TX$318,553 President And Ceo $157,834 $177,595 2024
C-tac Innovations Inc DC$319,832 Executive Director $138,360 $136,573 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted91st

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 (Gustavo Friederichsen) 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 23 similarly situated organizations (Same NTEE sector (E80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,329 is reasonable (approximately the 30th 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.