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PeerBasis
Compensation Comparability Determination

The Ferrari Kid

Executive Director / CEO

EIN 455299015
TX · NTEE G30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Manuel A Diotte, Executive Director / CEO ($74,800) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,469 total compensation of comparable organizations → $183,915 $74,800
$34,00610th
$55,88825th
$75,265Median
$96,79975th
$114,48390th
$74,800This org · 48th
p10$34,006
p25$55,888
p50$75,265
p75$96,799
p90$114,483
$74,800

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

OrganizationStateTotal revenueTotal compSource
Columbia Basin Cancer FoundationWA $364,731$66,346 990
Cancer Association Of Mercer CountyOH $366,243$39,323 990
Testicular Cancer AwarenessCO $370,173$68,335 990
The Breast Cancer Survivors NetworkGA $371,865$1,469 990
Starlite Shores Family CampMI $373,764$24,566 990
Children's Neuroblastoma CancerIL $375,569$68,797 990
The National Witness Project IncNY $352,895$65,102 990
Jessica June Children's CancerFL $379,688$87,778 990
Oral Cancer Foundation HillNM $347,299$75,265 990
Michigan Institute Of Urology Men'sMI $347,122$79,674 990
American Lung Cancer ScreeningNC $381,744$21,485 990
Kids & Art FoundationCA $385,033$103,181 990
Thriving Pink IncCA $385,329$51,750 990
Aurora Integrated Oncology FoundationTN $385,373$183,915 990
Wisconsin Ovarian Cancer Alliance IncWI $387,377$102,963 990
Legacy Of HopePA $340,430$66,778 990
Cancer Patient Support ProgramVT $338,908$75,564 990
National Alliance Of State ProstateCA $397,462$116,181 990
Cancer Resources For Elkhart CountyIN $402,012$104,671 990
Neuroendocrine Cancer Awareness NetworkNY $405,089$115,312 990
Vessel Of Honour Ministries IncTN $323,115$53,383 990
Breast FriendsOR $406,185$42,637 990
Berrien County Cancer Services IncMI $412,437$93,917 990
Tracys Kids IncMD $315,682$57,733 990
Cancer Resource Center Of The DesertCA $308,548$68,662 990

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 TX 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 default48th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted46th

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 (Manuel A Diotte) 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 65 similarly situated organizations (Same NTEE sector (G30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,800 is reasonable (approximately the 48th 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.