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PeerBasis
Compensation Comparability Determination

Mircore

Executive Director / CEO

EIN 270568407
MI · NTEE H99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Inhan Lee Phd, Executive Director / CEO ($27,200) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Inhan Lee Phd — reported title “President and 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,831 total compensation of comparable organizations → $122,717 $27,200
$14,93110th
$35,90925th
$49,890Median
$79,31575th
$109,65590th
$27,200This org · 20th
p10$14,931
p25$35,909
p50$49,890
p75$79,315
p90$109,655
$27,200

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 MI 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
Salisbury Foundation For Research And Education Inc NC$380,895 Executive Director $47,394 $46,083 2024
Isthmus Project Inc WI$388,813 President/chief Innovation Officer $34,380 $34,786 2023
Jacksonville Health & Educational Resource Ctr Inc FL$398,930 Director $41,890 $37,032 2024
Duke Medicine Global Support Corporation NC$399,475 Director/president $37,764 $37,804 2023
John Paul Ii Medical Research Institute IA$347,088 President $69,392 $73,612 2023
Alaska Cardiovascular Research AK$336,332 Executive Director $53,862 $49,890 2023
Hawaii Cellular Therapy And Transplant HI$323,338 Pres/ceo $83,933 $68,893 2025
International Biomedical Research DC$292,601 President $140,000 $115,610 2024
Dorn Research Institute Inc SC$460,393 Executive Di $125,000 $122,717 2024
The Ros1ders Inc CA$286,612 Executive Dir. $9,361 $7,831 2023
The Myocarditis Foundation TX$468,356 Executive Director $107,000 $100,722 2024
Veterans Research & Education OK$493,862 Executive Di $51,364 $53,224 2024
La Jolla Infectious Disease Institute CA$516,793 President, Ceo $28,033 $23,452 2023
Sleep Research Society Foundation (Srsf) IL$528,992 President $10,000 $9,251 2024
American Sleep Apnea Association Inc DC$551,803 Executive Director $100,000 $85,018 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default20th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted20th

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 (Inhan Lee Phd) 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 15 similarly situated organizations (Same NTEE sector (H99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,200 is reasonable (approximately the 20th 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.