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PeerBasis
Compensation Comparability Determination

Qigong Sensory Training Institute

Executive Director / CEO

EIN 263181272
OR · NTEE H84
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Elliott, Executive Director / CEO ($48,476) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Elliott — reported title “PRESIDENT/CEO BOARD CHAIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,017 total compensation of comparable organizations → $223,426 $48,476
$12,25110th
$28,88925th
$55,790Median
$86,29775th
$124,91390th
$48,476This org · 42nd
p10$12,251
p25$28,889
p50$55,790
p75$86,297
p90$124,913
$48,476

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 OR 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
International Neuroethics Society DC$166,640 Executive Director $79,718 $75,329 2024
Rory David Deutsch Foundation IL$167,230 Vice President $25,540 $27,038 2024
Seneca Diabetes Foundation NY$167,496 Secretary/tr $48,989 $49,077 2023
Ellyn Satter Institute Inc WI$169,831 Exec. Dir. & $60,306 $67,820 2024
Hope 365 MI$171,372 Director $53,595 $61,328 2023
The Center For Neurosciences Foundation AZ$171,746 Director Of Fundraising And Operations $63,025 $65,269 2024
Balanced Budget Now VA$172,594 President $54,300 $56,457 2024
Cardiac Surgery Clinical Research Center IL$173,860 Researcher $136,000 $143,976 2024
Hawaii Medical Foundation HI$157,240 Executive Administrator $2,822 $2,801 2023
Pediatric Hydrocephalus Foundation Inc NJ$156,880 President $30,345 $29,175 2024
Breast Cancer Research And Assistance Fund AZ$155,484 President $29,590 $30,644 2024
Faculty Student Association Of The State NY$177,373 Chief Executive Officer $235,690 $223,426 2025
The Alliance For Longevity Initiatives VA$155,110 President $12,750 $13,256 2024
Harlan E Moore Heart Research Foundation IL$178,150 President/treasurer $81,250 $88,556 2023
Rampy Ms Research Foundation AR$154,261 President/ex $65,000 $81,000 2023
Mcdougall Research & Education CA$153,036 President $25,000 $23,932 2023
Partnership For Achieving Total LA$152,961 Executive Director/board $25,330 $29,260 2025
Parent's Guide To Cord Blood MD$152,063 Executive Director $103,885 $104,584 2024
Prostate Action Inc NY$150,921 Secretary $11,250 $11,270 2023
Humanology & Health Science Inc CA$184,661 President $150,000 $143,596 2023
Movement Disorders Foundation CO$147,641 Executive Director $55,750 $59,265 2023
Dayton Veterans Affairs Research & Educa OH$147,034 Executive Director $22,275 $26,156 2023
Wallace Rheumatic Disease Foundation CA$146,836 President $20,000 $18,597 2024
Karmanos Cancer Foundation MI$186,501 Board Member/president Kcc $38,067 $42,310 2024
Sleep Education Consortium TX$188,166 Director $5,000 $5,386 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default42nd
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted36th

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 (Matthew Elliott) 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 73 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,476 is reasonable (approximately the 42nd 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.