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PeerBasis
Compensation Comparability Determination

Breast Cancer Aid & Research Institute

Executive Director / CEO

EIN 364617641
AZ · NTEE G123
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Marilyn Tiffany, Executive Director / CEO ($4,593) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,032 total compensation of comparable organizations → $131,897 $4,593
$12,37310th
$25,55225th
$45,659Median
$63,46975th
$80,59290th
$4,593This org · 2nd
p10$12,373
p25$25,552
p50$45,659
p75$63,469
p90$80,592
$4,593

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Be A Tiger FoundationNJ $125,481$11,469 990
Starlight Therapeutic Riding Center IncTX $127,182$58,957 990
Multiple Sclerosis Society Of ColoradoCO $128,133$43,113 990
Oklahaven Childrens Chiropractic CeOK $128,347$82,515 990
Epilepsy Services Foundation IncFL $122,900$57,840 990
Caring Ambassadors Program IncOR $128,601$74,484 990
Ryan Mcelroy Childrens CancerNY $121,548$18,792 990
Greater Detroit Agency For The Blind AndMI $121,510$107,695 990
Team Up For Down SyndromeKS $130,076$5,194 990
Fund A Mom IncNY $119,065$36,050 990
The Lily Pad FoundationMS $132,852$57,904 990
Partners To The World IncGA $133,500$53,478 990
Snis FoundationVA $117,124$22,243 990
Louisiana Health InformationLA $116,893$38,483 990
Macular Degeneration Foundation IncNV $116,476$66,529 990
Early Alzheimers Foundation IncNY $116,073$75,592 990
Advocates For Alzheimer's Care IncGA $135,795$22,365 990
Autism Opened Door ProjectTN $115,307$48,144 990
Big Hearts To Little HeartsNJ $136,094$20,316 990
My XxyAZ $114,604$32,000 990
Resurrecting Lives FoundationOH $137,305$49,559 990
Iowa Radio Reading Information ServiceIA $114,004$63,153 990
Field Neurosciences InstituteMO $113,997$62,566 990
The Airway RevolutionNY $113,534$56,375 990
Global Aging InstituteVA $113,500$103,409 990

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 AZ 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 default2nd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted2nd

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 (Marilyn Tiffany) 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 96 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,593 is reasonable (approximately the 2nd 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). 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.