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PeerBasis
Compensation Comparability Determination

Mission Heart Inc

Executive Director / CEO

EIN 383697976
LA · NTEE F50
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Donna Cox, Executive Director / CEO ($29,111) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$31,745 total compensation of comparable organizations → $135,404 $29,111
$38,29810th
$54,74825th
$68,211Median
$78,79075th
$104,67890th
$29,111This org · 0th
p10$38,298
p25$54,748
p50$68,211
p75$78,790
p90$104,678
$29,111

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

OrganizationStateTotal revenueTotal compSource
First ContactNC $417,885$53,125 990
Live Free MinistriesNJ $412,147$68,533 990
Cross Roads Recovery MinistriesGA $403,494$64,469 990
Prodigals InternationalWA $438,739$73,177 990
Zoe Freedom CenterVA $458,845$65,765 990
The Healing HouseMO $461,807$39,193 990
Young Leadership Addiction Awareness IncCT $462,056$102,179 990
Applied Prevention ScienceOH $366,492$77,490 990
Addiction Education Society IncCA $355,982$104,956 990
The Gino Macchio Foundation IncNY $342,811$73,854 990
Amistad Y ResolanaNM $339,114$31,745 990
Equalsrq IncFL $497,410$38,198 990
His Joshua HouseTX $317,504$32,885 990
Step Seven IncCO $521,341$62,698 990
Southern Minnesota Behavioral HealthMN $540,791$39,345 990
Pureheart MinistriesOR $293,530$83,240 990
Dynamic RecoveryMT $292,950$67,889 990
Bee Cave RecoveryTX $292,182$59,615 990
School Of Addiction RecoveryUT $542,743$69,246 990
Samson HouseTN $581,498$135,404 990
Joshua Recovery Ministries IncOH $597,435$79,223 990
Parents Of Addicted Loved OnesAZ $625,190$106,095 990

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 LA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Donna Cox) 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 22 similarly situated organizations (Same NTEE sector (F50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,111 is reasonable (approximately the 0th 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.