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PeerBasis
Compensation Comparability Determination

The Foundation Of The Children's

Executive Director / CEO

EIN 320330519
OR · NTEE H11
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Jack Pipkin, Executive Director / CEO ($13,277) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jack Pipkin — reported title “CEO (Starting Nov. '24)”, a direct title match to the Executive Director / CEO 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

$3,091 total compensation of comparable organizations → $1,165,706 $13,277
$12,26910th
$31,39025th
$47,370Median
$192,52375th
$276,51890th
$13,277This org · 13th
p10$12,269
p25$31,390
p50$47,370
p75$192,523
p90$276,518
$13,277

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
American Eye Study Club Foundation IL$42,037 Executive Di $6,000 $6,713 2023
Williams Heart Foundation IL$42,907 President $150,000 $162,999 2024
Mycobacterium Dx Research Lab Inc CA$41,238 Secretary $74,517 $71,123 2024
Acreditas Global IL$40,622 President $33,550 $37,534 2023
Urology Research & Education Foundation TX$38,637 Director $22,833 $25,245 2024
Tarlov Cyst Disease Foundation TN$48,219 Past Exec Dir $132,000 $153,363 2024
Harvard Neurodiscovery Center Inc MA$34,305 President $39,013 $39,894 2023
University Health Care Inc WI$33,940 Director $1,009,835 $1,165,706 2024
Radiation And Public Health Projectinc NJ$32,312 Executive Director $48,000 $47,370 2024
Acus Foundation CA$52,628 Program Dir. $44,601 $42,569 2024
Kids Get Cancer Too OH$53,203 President $2,640 $3,091 2024
Get The Medications Right Institute VA$29,927 Founderboard Member $18,750 $20,602 2023
Chan Soon-shiong Nanthealth Foundation CA$56,979 Director Of Govt. Relations $321,442 $306,798 2024
Mind First Foundation MA$58,286 President $232,667 $231,098 2024
The Foundation For Embryonic Competence NJ$60,778 Scientific Director $225,000 $222,046 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 2025 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted60th

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 (Jack Pipkin) 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 major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,277 is reasonable (approximately the 13th 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.