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PeerBasis
Compensation Comparability Determination

Lucky Fin Project

Executive Director / CEO

EIN 451540800
MI · NTEE G20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Molly S Stapelman, Executive Director / CEO ($56,024) against every comparable organization that fit the selection criteria — 298 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

298 organizations qualified on sector, size, and geography 298 within the band form the benchmarked peer set.

Distribution of comparable compensation

$706 total compensation of comparable organizations → $314,419 $56,024
$13,06510th
$26,88825th
$52,440Median
$72,18375th
$90,03490th
$56,024This org · 54th
p10$13,065
p25$26,888
p50$52,440
p75$72,183
p90$90,034
$56,024

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.

OrganizationStateTotal revenueTotal compSource
Breast Cancer Network Of Western New YorkincNY $243,624$28,995 990
American Academy Of Audiology FoundationVA $243,732$32,288 990
Epilepsy Foundation Of DelawareDE $244,273$62,805 990
Bayou Council Behavioral Health Services IncLA $239,090$60,068 990
Pj Parkinson's SupportTN $238,983$61,103 990
California Nurse-midwives FoundationCA $238,858$10,039 990
Down Syndrome Association Of AcadianaLA $246,330$20,918 990
Down Syndrome Association Of CentralKY $246,396$78,847 990
Seads Of LovePA $237,579$15,394 990
Candelighters Childhood Cancer Foundation Of Southern ArizonaAZ $237,573$21,720 990
Spinal Cord SocietyMN $246,759$49,036 990
Texas Interventional Endoscopy GroupTX $237,190$706 990
Bleeding Disorders Of Kentucky IncKY $237,150$63,695 990
Northwest Indiana Cancer Kids IncIN $247,112$48,020 990
Cedar Springs Vision IncTX $236,404$63,359 990
National Kidney Foundation Of Wisconsin IncWI $235,962$96,122 990
The Face-to-face Project IncNY $248,834$32,325 990
Alzheimers Services Center IncGA $249,584$64,679 990
Buddy Cruise IncFL $234,245$19,659 990
Goodvision Usa IncMA $233,920$19,589 990
International Hyperhidrosis SocietyPA $250,063$118,590 990
Alano Society Of St Louis Mo IncMO $233,626$46,176 990
Teal DivaNC $233,564$58,341 990
Arizona Oncology FoundationAZ $250,440$76,926 990
Ok You IncOR $233,380$62,790 990

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 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 default54th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted51st

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 (Molly S Stapelman) 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 298 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,024 is reasonable (approximately the 54th 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.