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PeerBasis
Compensation Comparability Determination

The Salgi Esophageal Cancer Research Foundation

Executive Director / CEO

EIN 453633809
RI · NTEE H40
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Christina M Frye, Executive Director / CEO ($8,800) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,954 total compensation of comparable organizations → $685,621 $8,800
$6,93310th
$17,13525th
$27,979Median
$57,96875th
$98,83190th
$8,800This org · 14th
p10$6,933
p25$17,135
p50$27,979
p75$57,968
p90$98,831
$8,800

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

OrganizationStateTotal revenueTotal compSource
University Kidney Research OrganizationCA $110,733$58,538 990
The Alliance For Benzodiazepine Best PracticesOR $109,326$23,930 990
Heart And Stroke Research FundAZ $112,297$1,954 990
Ghost Tree Invitational LtdOR $112,403$11,622 990
Allergists For IsraelOH $106,610$3,590 990
Detroit International Research AndMI $116,460$27,979 990
Vincera FoundationPA $116,830$31,200 990
Tri County Development CorpTN $102,667$9,222 990
Anchorage York Rite Foundation IncAK $102,219$5,663 990
The Valhalla FundWA $119,578$17,126 990
Foundation For Arthroplasty Research AndIL $119,978$25,876 990
Children's Cancer Aid And Research InstituteAZ $98,592$29,663 990
Val Skinner Foundation IncNJ $96,009$6,983 990
The Tiller FoundationAZ $93,604$24,782 990
Noah's Bandage ProjectKS $128,245$70,079 990
Research Mississippi IncMS $128,366$48,784 990
Post-finasteride Syndrome FoundationNJ $91,449$22,347 990
Cardiovascular & Imaging Research Foundation Of NyNY $90,731$194,042 990
Northeast Osteopathic MedicalME $90,000$193,604 990
All Greater Good FoundationCA $130,726$89,005 990
Beth Israel Deaconess Department OfMA $89,438$102,927 990
Rpa Research & Education FoundationMD $87,336$17,143 990
The Parkinson Alliance IncNJ $85,580$53,719 990
Xeroderma Pigmentosum Family SupportCA $85,358$22,513 990
Triangle Global Health ConsortiumNC $135,426$86,316 990

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 RI 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 default14th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted14th

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 (Christina M Frye) 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 43 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,800 is reasonable (approximately the 14th 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.