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PeerBasis
Compensation Comparability Determination

Ms 4 Ms

Executive Director / CEO

EIN 454199018
MD · NTEE G125
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Greenberg, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 21 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

Benchmarked executive: Sam Greenberg — reported title “CEO/DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,725 total compensation of comparable organizations → $102,698 $12,000
$11,79810th
$39,75725th
$57,849Median
$80,15975th
$90,56190th
$12,000This org · 14th
p10$11,798
p25$39,757
p50$57,849
p75$80,159
p90$90,561
$12,000

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 MD 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
Armer Foundation For Kids AZ$189,254 Founder $40,192 $41,345 2024
East Tennessee Kidney Foundation Inc TN$174,597 Executive Director $73,181 $80,159 2025
Ovations For The Cure Inc MA$194,308 Executive Di $84,180 $83,302 2023
Ataxia Connection Inc NE$197,420 Executive Director $78,718 $90,561 2024
Carson's Crusaders Foundation TX$167,437 Executive Di $60,600 $64,840 2024
Bonnell Foundation Living With Cystic Fi MI$205,376 President $52,547 $59,727 2023
South Dakota Parkinson Foundation SD$214,691 Executive Director $35,948 $43,689 2023
Sean Loring Classic OH$152,756 President $34,250 $38,802 2024
Ramsey Keller Memorial MT$216,710 President $51,500 $57,849 2025
Affect Change Inc TX$141,202 Executive Di $48,000 $51,358 2024
Brave Men Inc OH$139,108 Executive Director $36,022 $39,757 2025
Iraq Star Inc CA$232,116 President/treasurer $108,000 $102,698 2023
Teal Diva NC$233,564 Executive Dir. $60,000 $66,312 2024
Team Up For Down Syndrome KS$130,076 Secretary $4,491 $5,343 2023
Breast Cancer Aid & Research Institute AZ$125,675 President $4,593 $4,725 2024
Be A Tiger Foundation NJ$125,481 Director $12,000 $11,798 2023
Northwest Indiana Cancer Kids Inc IN$247,112 Executive Director $47,000 $54,581 2023
Niekro Aneurysm And Avm Foundation TX$252,971 Executive Director $90,385 $96,708 2024
Hope Lives The Lydia Dody Breast CO$261,871 Executive Di $71,880 $73,723 2024
All In For Miller Inc GA$265,432 Treasurer $36,000 $38,718 2024
Gina Quesenberry Breast Cancer ID$275,475 Executive Dir. $75,000 $85,339 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2024 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 MD 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)10th
Reportable pay only (column D), adjusted14th
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 (Sam Greenberg) 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 21 similarly situated organizations (Same NTEE sector (G12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 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). 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.