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PeerBasis
Compensation Comparability Determination

Starting Hearts

Executive Director / CEO

EIN 273008262
CO · NTEE E70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alan Himelfarb, Executive Director / CEO ($92,000) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Alan Himelfarb — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$104 total compensation of comparable organizations → $289,568 $92,000
$13,63710th
$40,88525th
$74,319Median
$99,01675th
$128,62490th
$92,000This org · 68th
p10$13,637
p25$40,885
p50$74,319
p75$99,016
p90$128,624
$92,000

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 CO 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
His Healing Hands CA$311,958 Ceo $93,936 $82,166 2024
Midwest Street Medicine SD$308,652 Medical Director $30,000 $32,674 2025
Upstream Public Health OR$308,414 Executive Director $55,500 $52,209 2024
Breastfeeding Outreach For Our OH$313,880 Executive Di $151,218 $162,240 2024
Wisconsin Northern Highland Ahec Inc WI$314,699 Executive Dir. $100,928 $104,019 2025
Needle Exchange Emergency Distribution CA$315,045 Director $36,772 $32,164 2024
Nevada Medical Center Inc NV$305,650 President $85,800 $84,873 2025
Intercultural Center For Health Research And Wellness TX$318,990 President $96,011 $100,160 2023
November Project Inc MA$319,483 Executive Dir. $110,000 $103,087 2023
La Casa De La Salud VA$319,985 Officer $43,000 $42,056 2024
The Fairfield County Medical Association CT$321,696 Executive Director Through 5/1/24 $129,977 $123,448 2024
Boone County Hospital Foundation IA$298,829 Executive Dir. $26,449 $28,579 2025
Faith Hope & Love Christian Ministr GA$297,330 Medical Dire $136,500 $139,028 2024
Northwest Pa Area Health Education Cente PA$296,918 Executive Dir. $74,279 $73,100 2025
Azcert AZ$295,291 Coo $151,000 $151,448 2023
American Migraine Foundation Inc NY$294,663 Executive Director $1,000 $915 2024
Holistic Health Community Inc NY$294,421 Executive Director $85,200 $77,988 2024
Family Voices Of Minnesota MN$293,977 Executive Director $70,686 $70,751 2024
Mundo De Ninos Academy CA$293,914 President $16,647 $14,561 2024
Hueman Partnership MN$292,159 Executive Director $103,442 $103,537 2024
Trust Chw TX$331,457 Founder $10,935 $11,080 2024
West Virginia Healthy Kids And Families Coalition WV$289,950 Executive Director $48,030 $54,234 2023
Community Access To Coordinated NE$333,588 Executive Di $61,792 $69,311 2023
Playmakers Fitness Foundation Inc MI$333,631 Executive Director $118,046 $123,423 2024
Scenic Rivers Area Health Education WI$287,248 Executive Director $84,732 $89,638 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted63rd

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 (Alan Himelfarb) 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 123 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,000 is reasonable (approximately the 68th 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.